3.12.3 Individual Income Tax Returns

Manual Transmittal

December 06, 2018

Purpose

(1) This transmits revised IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

Material Changes

(1) Updated all line numbers to match the TY18 Form 1040 and Schedules 1-5, and made editorial changes throughout the IRM

(2) Moved EC 022 to EC 021, Major City Code and Zip Code

(3) Moved EC 023 to EC 022, Zip Code is Missing or Not Correct

(4) Added new EC 023, Missing Schedules 1 through 5

(5) Moved EC 188 to EC 187, Schedule H Additional States Indicator

(6) Added new EC 188, Form 965-A ERS Validation

(7) Added new EC 248, Qualified Business Income Deduction Limitation

(8) Added new EC 250/550, Taxable Income Form 1040 TY18 only

(9) Changed EC 252/552, Taxable Income to PY only

(10) Added new EC 287, Child Tax and Other Dependents Credit Eligibility Validation

(11) Moved EC 288 to EC 286, Retirement Savings Contribution Credit

(12) EC 290 changed to Child Tax and Other Dependents Credits

(13) Added new EC 354, Refundable Credits

(14) TY18 and later - The entries in Field 01EXC/01EXV no longer have a monetary value associated to the number of exemptions

(15) TY18 and later - To qualify for child tax credit/additional child tax credit, child must have a valid SSN

(16) Added new credit for other dependents who don’t qualify for child tax credit

(17) Change to valid entry for Field 01CT1/2/3/4. Qualifying child tax credit dependent is 1. Qualifying other dependent credit dependent is 2

(18) The educational institution Federal ID number is required on F8863, line 22, (4) (Field 50FN1/50SN1)

(19) Added new TPNCs 249, 250, 501, 502, 505, 672, 704, 705, 706, 707, 708, 709, 710, 711, 730,731, 732, 733, 762, 805

(20) IPU 18U1454 issued 11-14-2018 IRM 3.12.3.5.7.3(6) Clarified the instructions to correspond if preceding conditions do not apply

(21) IPU 18U1454 issued 11-14-2018 IRM 3.12.3.22.11.10(1) Added instructions to assign TPNC 100 if Field 0329 was changed at EC 348

(22) IPU 18U1454 issued 11-14-2018 IRM 3.12.3.23.1.3(5) Added instructions to assign TPNC 100 if Field 0701 was changed at EC 348

(23) IPU 18U1454 issued 11-14-2018 IRM 3.12.3.24.3.5(1) B Corrected the condition to delete Section 33

(24) IPU 18U1454 issued 11-14-2018 IRM 3.12.3.30.7.5.2(3) Added instructions to compare amounts in Fields 0329 and 0701 to Form 8885 entries

(25) IPU 18U1158 issued 08-13-2018 IRM 3.12.3.28.10.3(4) Added 965 instructions

(26) IPU 18U1113 issued 07-30-2018 IRM 3.12.3.22.3.15(5) Deleted 965 caution

(27) IPU 18U1113 issued 07-30-2018 IRM 3.12.3.25.1.6(4) Deleted 965 caution

(28) IPU 18U1113 issued 07-30-2018 IRM 3.12.3.30.7.6(2) b) Deleted 965 caution

(29) IPU 18U1030 issued 07-02-2018 IRM 3.12.3.8.5.3(2) Added F8965 correspondence exception if taxpayer is Amish

(30) IPU 18U1030 issued 07-02-2018 IRM 3.12.3.15.1.3(8) B] Added F1099

(31) IPU 18U1030 issued 07-02-2018 IRM 3.12.3.25.2.5(6) Added if DSI 1 is present (201802701)

(32) IPU 18U1030 issued 07-02-2018 IRM 3.12.3.26.8.4(1) Deleted D] and E]. Changed instructions to assign TPNC 231 in new D] and E]

(33) IPU 18U0949 issued 06-15-2018 IRM 3.12.3.4.3.3(4) Moved AUSPC ITIN procedures here from Dependent TIN (201802467)

(34) IPU 18U0949 issued 06-15-2018 IRM 3.12.3.4.3.6(10) Moved AUSPC ITIN to Correction Procedures

(35) IPU 18U0949 issued 06-15-2018 IRM 3.12.3.12.2.3(3) Deleted "not" (201802468)

(36) IPU 18U0949 issued 06-15-2018 IRM 3.12.3.22.3.15(5) Deleted correspondence instructions

(37) IPU 18U0949 issued 06-15-2018 IRM 3.12.3.25.1.6(4) Deleted correspondence instructions

(38) IPU 18U0949 issued 06-15-2018 IRM 3.12.3.25.2.5(6) Added table instructions if Section 33 is not present. (201802470)

(39) IPU 18U0949 issued 06-15-2018 IRM 3.12.3.30.7.6(2) b) Added enter P in Field 01CCC and deleted correspondence note

(40) IPU 18U0949 issued 06-15-2018 IRM 3.12.3.30.9.8 F] 1) Added enter P in Field 01CCC

(41) IPU 18U0949 issued 06-15-2018 IRM 3.12.3.30.9.8 F] 2) Deleted correspondence instructions for transition statement

(42) IPU 18U0898 issued 06-04-2018 IRM 3.12.3.4.1.3(8) Deleted ITIN ranges

(43) IPU 18U0898 issued 06-04-2018 IRM 3.12.3.13.3.3(4) Deleted caution and moved it to (4) (201802149)

(44) IPU 18U0898 issued 06-04-2018 IRM 3.12.3.13.3.3(4) Rewrote Note

(45) IPU 18U0898 issued 06-04-2018 IRM 3.12.3.15.1.3(9) c) Added incarceration

(46) IPU 18U0883 issued 05-31-2018 IRM 3.12.3.15.1.3(9) Added list of notations to clear error record

(47) IPU 18U0883 issued 05-31-2018 IRM 3.12.3.15.1.3(10) and (11) moved to (9)

(48) IPU 18U0883 issued 05-31-2018 IRM 3.12.3.30.7.3(4) Deleted detach and added misrouted or loose instructions (201802154)

(49) IPU 18U0868 issued 05-25-2018 IRM 3.12.3.13.3.3(2) Added link to list of CPEO employers

(50) IPU 18U0868 issued 05-25-2018 IRM 3.12.3.30.7.6(2) a) Added TAX notation instructions

(51) IPU 18U0868 issued 05-25-2018 IRM 3.12.3.30.9.8(1) E] Deleted TAX notation

(52) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.13.3.3(1) Added Note for Form 1040/1040EZ EC 121 instructions

(53) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.13.3.3(4) a) Deleted field designations and TPNC. Added use worksheet

(54) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.13.3.3(5) Added research CC IRPTR

(55) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.13.3.3(5) a) Added if data not available on CC IRPTR. Deleted Note

(56) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.13.3.3(7) Added columns for primary and secondary taxpayers

(57) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.13.3.3(7) Table #3 Deleted if amount is $7886.40 or less

(58) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.13.3.3(7) Table #5 Added if result is negative enter zero

(59) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.13.3.3(7) Added table #6 Combine primary and secondary amounts

(60) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.13.3.3(8) Deleted instructions if Form 1040A

(61) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.15.1.3(7) Added research IRPTR for Form W-2 with code DD

(62) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.15.1.3(12) Changed 10 to 11

(63) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.15.1.4(2) Added enter reply received date

(64) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.15.1.5(4) Added enter CCC U for no reply/incomplete reply returns

(65) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.15.1.5(5) Deleted if correspondence issued correctly

(66) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.22.4.3(4) Deleted DSI instructions

(67) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.26.6.3(3) Added instructions if F8962, line 25, is blank with entries leading to it (201802014).

(68) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.30.4.3(4) Changed determine to assign

(69) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.30.4.3(4) a) and b) Deleted and/or

(70) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.30.5.3(2) Changed determine to assign

(71) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.30.5.3(2) a) Deleted and/or

(72) IPU 18U0842 issued 05-21-2018 IRM 3.12.3.33.4(2) Added EC 157

(73) IPU 18U0842 issued 05-21-2018 Exhibit 3.12.3-1 Added EC 157

(74) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.15.1.5(3) Added if F1095A/B/C showed at least one month of coverage

(75) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.15.1.5(4) g) Added instructions if foreign address is present

(76) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.20.2.4(8) - (11) moved to Replies from No Replies

(77) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.20.2.5(1) d) Added instructions to clear F1040EZ

(78) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.20.2.5(1) e) - h) Deleted from No Replies and moved to Replies

(79) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.1.3(2) Changed a to 4 and % to y

(80) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.2.3(6) Changed determine to assign (201801863)

(81) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.2.3(6) a) Deleted and/or

(82) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.3.3(2) Changed determine to assign

(83) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.3.3(2) a) Deleted and/or

(84) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.4.3(4) Changed determine to assign

(85) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.4.3(4) a) Deleted and/or

(86) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.4.3(4) b) Deleted if ACA correspondence was not issued

(87) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.5.3(6) Changed determine to assign

(88) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.5.3(6) a), b), and c) Deleted and/or

(89) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.6.3(3) Changed determine to assign

(90) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.7.3(3) Changed determine to assign

(91) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.26.7.3(3) a) and b) Deleted and/or

(92) IPU 18U0771 issued 05-07-2018 IRM 3.12.3.30.3.3(2) Changed ! to y

(93) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.6.2.3(2) Added change FSC 5 to 1 and assign TPNC 101 (201801753)

(94) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.6.3.3(9) a) Changed 18 to 17

(95) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.6.4.5(6) E] Changed 18 to 17

(96) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.6.4.5(7) Changed 18 to 17

(97) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.6.5.4(6) E] Changed 18 to 17

(98) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.6.5.4(7) Changed 18 to 17

(99) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.22.3.11(2) Added assign TPNC 100 with literal in B] (201801755)

(100) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.22.3.15(5) Added Rejects instruction to review and resuspend IRC 965 returns with AC 498

(101) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.25.1.6(4) Added Rejects instruction to review and resuspend IRC 965 returns with AC 498

(102) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.26.20.6(4) a) Changed 18 to 17

(103) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.30.1.6(4) a) Changed 18 to 17

(104) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.30.4.3(4) d) Deleted and/or

(105) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.30.4.3(4) e) Deleted (201801750)

(106) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.30.7.6(2) a) Added Rejects instruction to review and resuspend IRC 965 returns with AC 498

(107) IPU 18U0756 issued 05-03-2018 IRM 3.12.3.30.9.8(1) F] Added Rejects instruction to review and resuspend IRC 965 returns with AC 498

(108) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.3.4.3(9) C] Added adjust name line (201801580)

(109) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.6.3.3(9) a) Added IRS due date April 18, 2018

(110) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.6.4.5(6) E] Changed 17 to 18 and added IRS system note

(111) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.6.4.5(7) Changed 17 to 18

(112) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.6.5.4(6) E] Changed 17 to 18 and added IRS system note

(113) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.6.5.4(7) Changed 17 to 18

(114) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.15.1.4(2) b) and (3) b) Changed instructions to, continue

(115) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.15.1.4(4) b) Added, or doesn't provide any other information regarding their health care responsibility

(116) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.26.13.3(5) Added IRS due date April 18, 2018

(117) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.26.20.3(4) Added IRS due date April 18, 2018

(118) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.26.20.6(4) a) Added IRS due date April 18, 2018

(119) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.26.27.3(3) N] Changed $5,000 to $1,000 for UA 61

(120) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.26.27.3(4) Deleted And column and move content to If column. Moved E] and H] to B]

(121) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.28.13.3(3) Added IRS due date April 18, 2018

(122) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.28.15.3(13) I] Changed or to and

(123) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.30.1.3(3) Added IRS due date April 18, 2018

(124) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.30.1.6(4) a) Added IRS due date April 18, 2018

(125) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.30.9.4(6) Reworded and included (7) (201801579)

(126) IPU 18U0721 issued 04-26-2018 IRM 3.12.3.30.9.4(7) Moved to (6)

(127) IPU 18U0707 issued 04-24-2018 IRM 3.12.3.13.3.3(2) Added CPEO exception to allow excess SST/RRTA

(128) IPU 18U0707 issued 04-24-2018 IRM 3.12.3.13.3.3(7) Added if taxpayer qualifies

(129) IPU 18U0707 issued 04-24-2018 IRM 3.12.3.26.13.3(5) Added caution if TIN Assignment Date is April 18, 2018

(130) IPU 18U0707 issued 04-24-2018 IRM 3.12.3.26.13.3(6) Added caution if TIN Assignment Date is April 18, 2018

(131) IPU 18U0707 issued 04-24-2018 IRM 3.12.3.26.20.3(4) Added caution if TIN Assignment Date is April 18, 2018

(132) IPU 18U0707 issued 04-24-2018 IRM 3.12.3.26.20.6(3) D] Added caution if TIN Assignment Date is April 18, 2018

(133) IPU 18U0707 issued 04-24-2018 IRM 3.12.3.28.13.3(2) Added caution if TIN Assignment Date is April 18, 2018

(134) IPU 18U0707 issued 04-24-2018 IRM 3.12.3.28.13.3(3) Added caution if TIN Assignment Date is April 18, 2018

(135) IPU 18U0707 issued 04-24-2018 IRM 3.12.3.30.1.3(3) Added caution if TIN Assignment Date is April 18, 2018

(136) IPU 18U0707 issued 04-24-2018 IRM 3.12.3.30.1.6(3) D] Added caution if TIN Assignment Date is April 18, 2018

(137) IPU 18U0707 issued 04-24-2018 IRM 3.12.3.30.2.3(10) a) Added caution if TIN Assignment Date is April 18, 2018

(138) IPU 18U0664 issued 04-18-2018 IRM 3.12.3.13.3.3(10) Added EC 121

(139) IPU 18U0664 issued 04-18-2018 IRM 3.12.3.24.1.39(7) e) Deleted TPNC 599

(140) IPU 18U0664 issued 04-18-2018 IRM 3.12.3.24.1.40(2) Deleted TPNC 500 and corrected TPNC 600

(141) IPU 18U0664 issued 04-18-2018 IRM 3.12.3.24.4.4(2) Deleted and EC 260 redisplays

(142) IPU 18U0664 issued 04-18-2018 IRM 3.12.3.25.1.7(8) Added instruction if line 9b is blank and Form 8814 notation is present

(143) IPU 18U0625 issued 04-12-2018 IRM 3.12.3.15.1.5(4) Changed lead instruction to forward to HQ for SRP calculation

(144) IPU 18U0625 issued 04-12-2018 IRM 3.12.3.22.3.15(5) Hold all AC 300 returns

(145) IPU 18U0625 issued 04-12-2018 IRM 3.12.3.24.4.3(6) Added instructions when Form SSA/RRB 1042-S is attached

(146) IPU 18U0625 issued 04-12-2018 IRM 3.12.3.25.1.6(4) Hold all AC 300 returns

(147) IPU 18U0625 issued 04-12-2018 IRM 3.12.3.30.7.6(2) a) Hold all AC 300 returns

(148) IPU 18U0625 issued 04-12-2018 IRM 3.12.3.30.9.8(1) F] Hold all AC 300 returns

(149) IPU 18U0611 issued 04-11-2018 IRM 3.12.3.4.5.3(3) Added OSPC mailing info

(150) IPU 18U0611 issued 04-11-2018 IRM 3.12.3.5.8.2(1) Added table with PETP>/SETP> values and explanations

(151) IPU 18U0611 issued 04-11-2018 IRM 3.12.3.15.1.5(4) Added caution if taxpayers or dependent deceased, refer return to lead for SRP assessment.

(152) IPU 18U0611 issued 04-11-2018 IRM 3.12.3.22.11.18(1) K] Added write-in adjustment USOC for Olympic prizes

(153) IPU 18U0611 issued 04-11-2018 IRM 3.12.3.30.9.8(1) F] Added Tax write-in with IRC 965 notation instructions

(154) IPU 18U0592 issued 04-06-2018 IRM 3.12.3.6.2.3(2) A] Added DSI instructions for FSC 4

(155) IPU 18U0592 issued 04-06-2018 IRM 3.12.3.22.6.3(4) Updated TY17 amounts. Note- updated Modified AGI text

(156) IPU 18U0592 issued 04-06-2018 IRM 3.12.3.22.6.3(5) B] Added TY17 amount (201801204)

(157) IPU 18U0592 issued 04-06-2018 IRM 3.12.3.25.2.5(6) Deleted (201801422)

(158) IPU 18U0592 issued 04-06-2018 IRM 3.12.3.26.27.3(4) B] Added instructions to enter amount in Field 04AMC or 04QED

(159) IPU 18U0592 issued 04-06-2018 Exhibit 3.12.3-1 Added FSC 2 at Exemptions (d) (201801430)

(160) IPU 18U0576 issued 04-02-2018 IRM 3.12.3.22.3.15(5) Added note to complete F6001 when 965 Transition statement missing or incomplete

(161) IPU 18U0576 issued 04-02-2018 IRM 3.12.3.25.1.6(4) Added note to complete F6001 when 965 Transition statement missing or incomplete

(162) IPU 18U0576 issued 04-02-2018 IRM 3.12.3.30.7.6(2) a) Added note to complete F6001 when 965 Transition statement missing or incomplete

(163) IPU 18U0549 issued 03-28-2018 IRM 3.12.3.13.4.3(6) Added misblocked return instructions

(164) IPU 18U0549 issued 03-28-2018 IRM 3.12.3.15.1.4(4) a) Added instructions to accept taxpayers amount

(165) IPU 18U0549 issued 03-28-2018 IRM 3.12.3.30.7.6(2) a) Added, and IRC 965 is notated

(166) IPU 18U0549 issued 03-28-2018 IRM 3.12.3.30.9.8(1) E] Added, Credit for Repayment Code: TAX (when not IRC 965)

(167) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.4.8.3(2) Deleted activate AC 496

(168) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.4.8.3(5) Added note for PY returns and status code at time of filing

(169) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.15.1.4(1) Added instructions to always first determine if correspondence was necessary

(170) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.15.1.4(3) a) Added enter if response is both SRP and F8965

(171) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.15.1.4(4) a) Added enter if response is both SRP and F8965

(172) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.15.1.4(4) b) Added note only after you have determined correspondence was necessary

(173) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5(3) (second bullet) Added health insurance bills or COBRA coupon payment- (third bullet) deleted and/or

(174) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.1(2) Deleted and/or

(175) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.1(3) Added attachments, required, and deleted or

(176) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.1(5) Deleted old (5) New (5) Added list of HCTC eligibility requirements

(177) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.1(6) Deleted old (6) New (6) Added instructions if not eligible

(178) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.2(3) A] 3) Deleted or and added letter

(179) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.2(3) A] 4) Deleted or and added letter

(180) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.2(3) A] 4) a) Deleted and/or

(181) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.2(3) A] 4) b) Deleted and/or and added letter

(182) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.2(3) A] 4) c) Deleted and/or and added letter

(183) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.2(3) B] 4) Moved MeF instructions to 3)

(184) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.2(3) B] 6) Moved MeF instructions to 4)

(185) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.2(3) C] 4) Moved MeF instructions to 3)

(186) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.30.7.5.2(3) D] 5) Moved MeF instructions to 4)

(187) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.33.3(3) Added EC 157 and changed AC 224 to 212

(188) IPU 18U0528 issued 03-23-2018 IRM 3.12.3.33.3(4) Deleted

(189) IPU 18U0484 issued 03-19-2018 IRM 3.12.3.15.1.5(5) Added TPNC 812 exception if taxpayer requests IRS to figure SRP

(190) IPU 18U0484 issued 03-19-2018 IRM 3.12.3.22.3.15(5) Added instructions if 965/965(a) is notated on F1040, line 21, or IRC 965 statement attached

(191) IPU 18U0484 issued 03-19-2018 IRM 3.12.3.24.4.15.1(5) Added instructions to manually compute income and adjustments to income for Community Property Returns

(192) IPU 18U0484 issued 03-19-2018 IRM 3.12.3.25.1.6(4) Added instructions if 965/965(a) is notated on F1040, line 44, or IRC 965 statement attached

(193) IPU 18U0484 issued 03-19-2018 IRM 3.12.3.30.7.6(2) a) Added instructions if TAX is notated on F1040, line 73, or IRC 965 statement attached

(194) IPU 18U0484 issued 03-19-2018 IRM 3.12.3.30.9.8(1) E] Deleted TAX

(195) IPU 18U0462 issued 03-15-2018 IRM 3.12.3.15.1.3(2) B] Added and entries are present in Part II

(196) IPU 18U0462 issued 03-15-2018 IRM 3.12.3.15.1.5(1) Added Stop and take to lead

(197) IPU 18U0462 issued 03-15-2018 IRM 3.12.3.15.1.5(4) a) Deleted 01FSC and added return

(198) IPU 18U0462 issued 03-15-2018 IRM 3.12.3.15.1.5(4) d) Added caution to not use computer amount

(199) IPU 18U0462 issued 03-15-2018 IRM 3.12.3.15.1.5(5) Deleted verified fields

(200) IPU 18U0462 issued 03-15-2018 IRM 3.12.3.20.2.4(9) Deleted

(201) IPU 18U0462 issued 03-15-2018 IRM 3.12.3.20.2.4(9) New - added caution if F8962 incomplete other ACA error codes may display

(202) IPU 18U0462 issued 03-15-2018 IRM 3.12.3.22.7.2(1) a) and (2) a) Deleted tax period condition

(203) IPU 18U0462 issued 03-15-2018 IRM 3.12.3.22.7.3(4) Added correspondence instructions if both F8917 and F1098 are missing

(204) IPU 18U0462 issued 03-15-2018 IRM 3.12.3.22.11.9(1) C] Deleted caution and added FW-2 doesn’t show deferred code (201801082)

(205) IPU 18U0441 issued 03-12-2018 IRM 3.12.3.5.9.3 Changed SSN to TIN

(206) IPU 18U0441 issued 03-12-2018 IRM 3.12.3.5.9.3(2) a) Added Note to consider substitute Forms W-2

(207) IPU 18U0441 issued 03-12-2018 IRM 3.12.3.5.9.3(3) Added or substitute

(208) IPU 18U0441 issued 03-12-2018 IRM 3.12.3.23.4.3(6) Added caution for farmers and ranchers without Schedule F

(209) IPU 18U0441 issued 03-12-2018 IRM 3.12.3.23.6.3(4) Added UA 33

(210) IPU 18U0441 issued 03-12-2018 IRM 3.12.3.23.7.8(1) Rewrote instructions for PY limited itemized deductions and added TP/FS/AGI table (201800980)

(211) IPU 18U0441 issued 03-12-2018 IRM 3.12.3.24.4.14(2) Added note for MeF to click on pen to determine UA condition and amount (201800836)

(212) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.13.3.2(1) Deleted MeF exception

(213) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.24.4.5(2) Added caution to manually compute PY returns when previous math error is present (201800727)

(214) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.26.8.3(2) Changed line/field from 48 to 47

(215) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.26.10.3(2) Added inst to enter Section 21 if F2441 present

(216) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.26.10.3(5) d) Changed EC 330 to 334

(217) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.26.10.5(1) Added inst to revalidate if NAP Access Indicator is X (201800671)

(218) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.26.12.3(5) Changed EC 330 to 334

(219) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.30.7.5(2) c) reworded inst

(220) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.30.7.6(2) c) Deleted TPNC 100 text and added # 693

(221) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.30.9.3(3) Deleted 100

(222) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.33.3(1) a) Deleted F6251 required and added Alt Min Tax Liab

(223) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.33.3(1) b) Added EC 348 HCTC

(224) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.33.3(2) Changed (h) to (i)

(225) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.33.3(3) Deleted EC 348

(226) IPU 18U0394 issued 03-05-2018 IRM 3.12.3.33.3(4) Added EC 157 to second correspondence inst

(227) IPU 18U0365 issued 02-27-2018 IRM 3.12.3.23.4.3(6) Deleted farmer or rancher and added must be manually computed. In Note, added computer will allow for 100% limitation when Schedule F is present

(228) IPU 18U0365 issued 02-27-2018 IRM 3.12.3.23.4.3(7) Added instructions when line 16, Schedule A, is more than 50% of AGI, look for notation of hurricane or qualified contribution

(229) IPU 18U0365 issued 02-27-2018 IRM 3.12.3.23.4.3(7) a) Added for MeF returns

(230) IPU 18U0365 issued 02-27-2018 IRM 3.12.3.23.4.3(7) b) Revised fill-in paragraph

(231) IPU 18U0365 issued 02-27-2018 IRM 3.12.3.23.4.3(8) Deleted farmer or rancher

(232) IPU 18U0365 issued 02-27-2018 IRM 3.12.3.23.7.4(2) a) moved Note to b)

(233) IPU 18U0365 issued 02-27-2018 IRM 3.12.3.23.7.4(2) b) Added instructions if line 28, Schedule A, is the only itemized deduction, adjust Field 0728 when line 28 includes amount from Form 4684, line 15, and standard deduction

(234) IPU 18U0365 issued 02-27-2018 IRM 3.12.3.26.27.3(3) N] Revised UA 61 instructions

(235) IPU 18U0365 issued 02-27-2018 IRM 3.12.3.26.27.3(4) B] Revised UA 79 instructions

(236) IPU 18U0357 issued 02-26-2018 IRM 3.12.3.21.1.5(3) B] Changed paragraph B to H for F6001

(237) IPU 18U0357 issued 02-26-2018 IRM 3.12.3.24.1.26(8) Moved Exception from B] to A]

(238) IPU 18U0357 issued 02-26-2018 IRM 3.12.3.24.1.36(8) Moved Exception from B] to A]

(239) IPU 18U0357 issued 02-26-2018 IRM 3.12.3.26.27.3(3) N] Added UA 61 if F8859 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(240) IPU 18U0357 issued 02-26-2018 IRM 3.12.3.28.11.12(3) b Added enter amount in Field 04TAX and deleted C&E inst

(241) IPU 18U0357 issued 02-26-2018 IRM 3.12.3.28.11.12(4) b Added enter amount in Field 0439 and deleted C&E inst

(242) IPU 18U0357 issued 02-26-2018 IRM 3.12.3.30.7.5(2) Added UA 89 if taxpayer is age 67 or older for HCTC

(243) IPU 18U0311 issued 02-15-2018 IRM 3.12.3.23.4.3 (6) - (8) Added new instructions for qualified contributions

(244) IPU 18U0299 issued 02-14-2018 IRM 3.12.3.23.5.3(2) b) Added Note - taxpayers may include standard deduction amount with disaster loss on Sch A, line 28

(245) IPU 18U0299 issued 02-14-2018 IRM 3.12.3.23.5.3(5) Added exception - do not compute line 16, F4684, when blank and disaster loss claimed.

(246) IPU 18U0299 issued 02-14-2018 IRM 3.12.3.28.15.3(5) Added to Exceptions - if TIN assignment date is after date in Field T-DAT> (201800417)

(247) IPU 18U0299 issued 02-14-2018 IRM 3.12.3.30.1.7(3) Added Note with instructions if EC 290 displays

(248) IPU 18U0299 issued 02-14-2018 Exhibit 3.12.3-1 F1040, line 48 - Changed TPNC 100 to 513 (201800441)

(249) IPU 18U0283 issued 02-12-2018 IRM 3.12.3.4.8.3(2) Changed AC 440 to 496 and deleted clear instruction

(250) IPU 18U0283 issued 02-12-2018 IRM 3.12.3.4.8.3(4) Deleted instruction to SSPND 496

(251) IPU 18U0279 issued 02-09-2018 IRM 3.12.3.13.7.3(2) Added SSPND 410 and revised the correction procedures

(252) IPU 18U0279 issued 02-09-2018 IRM 3.12.3.20.1.4(4) c) Changed paragraph 9 to c and v to u

(253) IPU 18U0279 issued 02-09-2018 IRM 3.12.3.23.4.3(6) Added caution for MeF returns to check the pens for hurricane notation

(254) IPU 18U0279 issued 02-09-2018 IRM 3.12.3.26.19.3(5) Added after all corrections have been made or

(255) IPU 18U0279 issued 02-09-2018 IRM 3.12.3.28.15.3(6) Deleted Note

(256) IPU 18U0279 issued 02-09-2018 RM 3.12.3.30.1.8(4) c) Changed paragraph Q to W

(257) IPU 18U0279 issued 02-09-2018 IRM 3.12.3.30.1.9(4) Deleted Note

(258) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.10.6.3(5) Added if taxpayer checked the box on line 1, Schedule C, enter 1 in F09STI/10STI/11STI. Deleted (a)

(259) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.13.3.3(1) Deleted Caution to suspend 490 for MeF Forms W-2

(260) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.24.4.4(1) Deleted Caution to suspend 490 for MeF Forms W-2

(261) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.28.14.8(3) Moved instructions to enter RPC A to a)

(262) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.28.14.8(3) Moved instructions to enter RPC A to a). Added research MeF returns for occupation to second bullet

(263) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.28.14.8(4) Added correction procedures to steplist

(264) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.28.14.8(5) Added search return for the following conditions

(265) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.28.14.8(5) Moved h) to new b)

(266) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.28.14.8(6) Moved the Statutory employee steplist into a table

(267) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.28.14.9(9) Added exception for PYEI

(268) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.30.9.8(1) A] Added or letter signed by Competent Authority

(269) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.31.2.3(4) A] Added Statutory employee instructions

(270) IPU 18U0249 issued 02-06-2018 IRM 3.12.3.31.2.3(4) Cautions under table- Added SSPND 211 and complete F6001. Deleted review and verify instructions

(271) IPU 18U0249 issued 02-06-2018 Exhibit 3.12.3-1 Added to line 73d or 74, or letter signed by Competent Authority

(272) IPU 18U0249 issued 02-06-2018 Exhibit 3.12.3-1 Added to Schedule C, line 1, or if attached and doesn’t match

(273) IPU 18U0249 issued 02-06-2018 Exhibit 3.12.3-2 Deleted TPNC 289

(274) IPU 18U0190 issued 01-26-2018 IRM 3.12.3.13.3.3(1) Added caution - if all MeF Forms W-2 show both the primary and secondary taxpayer names to SSPND 490

(275) IPU 18U0190 issued 01-26-2018 IRM 3.12.3.24.4.4(1) Added caution - if all MeF Forms W-2 show both the primary and secondary taxpayer names to SSPND 490

(276) IPU 18U0187 issued 01-26-2018 IRM 3.12.3.6.4.5(5) c) Added Credit Elect or zero balance

(277) IPU 18U0187 issued 01-26-2018 IRM 3.12.3.28.14.10(3) Moved (3) to new (5), and moved (4) to table of new (4)

(278) IPU 18U0187 issued 01-26-2018 IRM 3.12.3.28.14.10(3) Added Caution below (4) table to enter RPC B and DLSEC 43 if no qualifying child on Schedule EIC

(279) IPU 18U0187 issued 01-26-2018 IRM 3.12.3.30.1.7(3) Added and/or line 67 (and/or line 43)

(280) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.9.5.3(2) A] and C] Changed EC 228 to 229

(281) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.22.1.4(2) a) Deleted or RRB-1099 (201800133)

(282) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.23.5.1(1) Added Fields 01SPC and 0728

(283) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.23.5.3(2) Added Federally declared disaster

(284) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.23.7.1(1) Added Fields 2616, 26CTP>, and Section 26 Not Present

(285) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.23.7.4(2) Deleted hurricane and added Federally declared disaster

(286) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.23.7.4(2) a) Deleted hurricane

(287) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.24.1.8(4) Added Federally declared disaster

(288) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.24.1.8(4) a) Deleted hurricane. Note: deleted hurricane

(289) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.28.13.1(1) Added Field 01SPC

(290) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.28.14.1(1) Added Fields 01SPC, 02PAV, and 02SAV

(291) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.28.14.9(4) Deleted hurricanes

(292) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.28.15.1(1) Added Fields 01SPC

(293) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.28.15.3(9) Deleted hurricanes

(294) IPU 18U0159 issued 01-22-2018 IRM 3.12.3.30.1.7(3) Deleted hurricanes

(295) IPU 18U0125 issued 01-17-2018 IRM 3.12.3.6.6.6(2) Deleted UA 70

(296) IPU 18U0125 issued 01-17-2018 IRM 3.12.3.22.7.2 (1) and (2) Added Tax Period is less than 201712

(297) IPU 18U0125 issued 01-17-2018 IRM 3.12.3.22.11.15 Added Tax Period is less than 201712

(298) IPU 18U0125 issued 01-17-2018 IRM 3.12.3.23.1.3(2) Changed 10% to 7.5%. Changed Field 0307A> to 0307B>. Changed Note to TY16 and prior

(299) IPU 18U0125 issued 01-17-2018 IRM 3.12.3.23.1.5(1) Moved to new (7)

(300) IPU 18U0125 issued 01-17-2018 IRM 3.12.3.23.1.5(3) a) Moved TPNC info to new (8)

(301) IPU 18U0125 issued 01-17-2018 IRM 3.12.3.23.1.5(5) Moved to new (5)

(302) IPU 18U0125 issued 01-17-2018 IRM 3.12.3.23.5.3(4) C] Moved,≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , from then to if column

(303) IPU 18U0125 issued 01-17-2018 IRM 3.12.3.24.1.17(2) Deleted UA 70

(304) IPU 18U0125 issued 01-17-2018 IRM 3.12.3.24.1.30(2) Deleted UA 70

(305) IPU 18U0125 issued 01-17-2018 IRM 3.12.3.26.8.4(1) F] Note- Deleted and I] (201800088)

(306) IPU 18U0096 issued 01-10-2018 IRM 3.12.3.4.3.5(4) C] Changed 01PNC to 01SNC

(307) IPU 18U0096 issued 01-10-2018 IRM 3.12.3.4.3.5(5) C] Changed 01PNC to 01SNC

(308) IPU 18U0096 issued 01-10-2018 IRM 3.12.3.4.3.5(6) B] Changed 01PNC to 01SNC

(309) IPU 18U0096 issued 01-10-2018 IRM 3.12.3.4.8.3(4) Added SSPND 496 until further notice

(310) IPU 18U0096 issued 01-10-2018 IRM 3.12.3.5.9.3(2) c) Added if EC 030 redisplays

(311) IPU 18U0096 issued 01-10-2018 IRM 3.12.3.5.9.3(3) Added if TIN less than nine digits

(312) IPU 18U0081 issued 01-08-2018 IRM 3.12.3.5.9.3(2) c) Added instruction to enter C in Clear Field

(313) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.3.4.3(9) C] Changed instructions to enter name control underprint when specified credits are present

(314) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.3.4.3(13) C] Changed instructions to enter name control underprint when specified credits are present

(315) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.3.4.3(13) Deleted note below table

(316) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.4.1.3(5) Rewrote instructions for child claimed in position 4

(317) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.4.3.5(4) Changed (3) a) to (4)

(318) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.4.3.5(4) C] Changed instructions to enter name control underprint when specified credits are present

(319) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.4.3.5(5) Changed (3) b) to (5)

(320) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.4.3.5(5) C] Changed instructions to enter name control underprint when specified credits are present

(321) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.4.3.5(6) B] Changed instructions to enter name control underprint when specified credits are present

(322) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.4.3.6(3) Rewrote instructions for child claimed in position 4

(323) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.4.3.6(10) K] Changed instructions to enter name control underprint when specified credits are present

(324) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.6.2.3(3) Rewrote instructions for child claimed in position 4

(325) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.13.7.3(3) Deleted unallowable code 86

(326) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.19.3.3(2) Added per Exhibit 3.12.2-7 and moved Note below (3) table

(327) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.19.4.3(1) Moved (2) to (1) Note

(328) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.19.4.3(3) C] Added credit reduction wages fields and added Note below (3) table for listing of credit reduction states see Exhibit 3.12.2-7

(329) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.20.2.3(2) Deleted F1040EZ info

(330) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.20.2.4 Rewrote reply procedures and moved incomplete instructions to No Reply

(331) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.20.2.5 Revised no reply instructions and included incomplete instructions

(332) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.20.3.5(1) Added incomplete reply

(333) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.20.4.5(1) Added incomplete reply

(334) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.20.5.5(1) Added incomplete reply

(335) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.20.6.5(1) Added incomplete reply

(336) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.20.7.5(1) Added Caution to not enter CCC U

(337) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.20.8.5(1) Added incomplete reply

(338) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.20.9.5(1) Added Caution to not enter CCC U

(339) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.20.10.5(1) Added Caution to not enter CCC U

(340) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.20.11.5(1) Added Caution to not enter CCC U

(341) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.23.4.3(2) c) Added SSPND 211 and complete F6001

(342) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.23.4.3(4) b) Added SSPND 211 and complete F6001

(343) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.23.4.3(6) Added "qualified contributions" for hurricane disasters to 100% AGI limitation

(344) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.23.5.3(2) Added and the taxpayer has claimed hurricane disaster loss, F4684 must be attached

(345) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.23.5.3(2) b) Added enter SPC D for hurricane disaster loss claim

(346) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.23.5.3(4) c) Added Note enter UA 99 if≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(347) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.23.6.4(4) Updated mileage for UA 43 and reworded UA 99

(348) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.23.7.4(2) Reworded hurricane disaster loss instructions

(349) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.24.1.8(4) Reworded hurricane disaster loss instructions

(350) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.24.1.15(2) Rewrote instructions for child claimed in position 4

(351) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.24.1.28(2) Rewrote instructions for child claimed in position 4

(352) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.24.1.39(7) e) Deleted UA 87

(353) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.24.4.15(4) Deleted correspondence instructions

(354) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.24.4.15(5) Deleted section 63

(355) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.24.4.15.1(4) Deleted correspondence instructions

(356) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.24.4.15.1(4) a) Deleted literal and added fill-in paragraph #17

(357) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.26.20.3(6) Rewrote instructions for child claimed in position 4

(358) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.26.22.4(3) Deleted UA 60 instructions

(359) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.26.22.4(4) Added on F1040, line 54

(360) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.26.27.3(3) F] And column, Deleted and MIC is $2,000 or less

(361) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.26.27.3(3) H] Deleted and MIC is more than $2,000

(362) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.26.27.3(4) B] Deleted UA 78

(363) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.26.28.4(3) Added enter amount in 0455 into 04SCV

(364) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.27.2.4(3) line 1e (2) changed amount to $1,500

(365) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.27.2.7(7) Added new instruction if 22GC> doesn’t match F3800, line 38

(366) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.28.1.3(2) B] moved old E] to B]

(367) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.28.10.7(1) Deleted instruction to enter amount in Field 0462 throughout the table

(368) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.28.14.9(4) Added new instruction when taxpayer notates prior year earned income (PYEI)

(369) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.28.14.14(2) Reworded TPNC 653 to include CTC/ACTC and AOTC

(370) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.28.15.3(9) Added new instruction when taxpayer notates prior year earned income (PYEI)

(371) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.28.15.8(2) Reworded TPNC 653 to include CTC/ACTC and AOTC

(372) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.30.1.3(7) Rewrote instructions for child claimed in position 4

(373) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.30.1.7(3) Added new instruction when taxpayer notates prior year earned income (PYEI)

(374) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.32.3.3(3) Deleted UA 70

(375) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.33.2 Revised reply instructions

(376) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.33.3(1) Rearranged text

(377) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.33.4 Revised no reply instructions

(378) IPU 18U0023 issued 01-02-2018 IRM 3.12.3.33.5(1) Corrected IRM reference

(379) IPU 18U0023 issued 01-02-2018 Exhibit 3.12.3-1 Updated

(380) IPU 18U0023 issued 01-02-2018 Exhibit 3.12.3-2 Reworded TPNC 653 to include CTC/ACTC and AOTC

Effect on Other Documents

This IRM supersedes IRM 3.12.3, dated November 14, 2017 (effective January 1, 2018). The following IRM Procedural Updates (IPUs), issued between January 2018 through November 2018, have been incorporated into this IRM: 18U0023, 18U0081, 18U0096, 18U0125, 18U0159, 18U0187, 18U0190, 18U0249, 18U0279, 18U0283, 18U0299, 18U0311, 18U0357, 18U0365, 18U0394, 18U0441, 18U0462, 18U0484, 18U0528, 18U0549, 18U0576, 18U0592, 18U0611, 18U0625, 18U0664, 18U0707, 18U0721, 18U0756, 18U0771, 18U0842, 18U0868, 18U0883, 18U0898, 18U0949, 18U1030, 18U1113, 18U1158, 18U1211, 18U1454

Audience

Individual Master File (IMF) Error Resolution Departments, Wage and Investment (W&I) Submission Processing Centers

Effective Date

(01-01-2019)

Linda J. Brown
Director, Submission Processing
Wage and Investment Division

Program Scope

  1. Purpose: Internal Revenue Manual (IRM) 3.12.3 provides instructions for correcting errors identified by the Error Resolution System (ERS) during processing of Individual Master File (IMF) tax returns.

  2. Audience: These procedures apply to the IRS employees who are responsible for correcting errors on tax returns in ERS including: Lead Tax Examining Technicians and Tax Examining Technicians

  3. Policy Owner: The Director of Submission Processing is responsible for the policies in this IRM.

  4. Program Owner: The Code & Edit/ERS Section of the Paper Processing Branch of Submission Processing is the program owner of this IRM.

  5. Primary Stakeholders: Submission Processing (SP) and Modernized E-file (MeF)

Authority

  1. IRC Sec. 6213(b) provides the authority for resolution of mathematical and clerical errors identified during processing of tax returns.

  2. Policy Statements for Submission Processing are contained in IRM 1.2.12, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities.

Responsibilities

  1. The SP Director is responsible for monitoring operational performance for the Submission Processing campuses.

  2. The Operations Manager is responsible for monitoring operational performance for their operation.

  3. The team manager/lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

  4. The team employees are responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

Program Objectives and Review

  1. Program Goals: Correct all errors that are identified by the Error Resolution System (ERS).

  2. Program Reports: The Monitoring Section under Submission Processing Program Mgmt/Process Assurance monitors the ERS reports.

  3. Program Effectiveness: The program goals are measured by the following reviews:

    • Embedded Quality Submission Processing (EQSP) (individual quality review)

    • Computer Assisted Review of ERS (CARE) is an on-line review of Taxpayer Notice Codes (TPNC) assigned by the ERS Tax Examiner during processing

    • Balanced Measures

    • Managerial reviews

  4. Annual Review: This IRM is updated and reviewed annually to ensure accuracy and promote consistent tax administration. Review and concurrence is performed by affected offices according to the clearance process established in IRM 1.11.9, Internal Management Documents, Clearing and Approving Internal Management Documents (IMD), prior to publishing.

Related Resources

  1. The following websites, job aids, and tools needed to complete the work are listed in the table below:

    Resource Title
    IRM 3.11.3 - Contains coding and editing procedures for IMF tax returns Returns and Documents Analysis, Individual Income Tax Returns
    IRM 3.12.2 - Contains instructions for:
    Sections 01 - 75
    Field Errors (Priority III)
    Special procedures
    Exhibit 3.12.2-1 - Action Codes
    Exhibit 3.12.2-2 - Computer Condition Codes
    Exhibit 3.12.2-3 - Return Processing Codes
    Exhibit 3.12.2-4 - Special Processing Codes
    Exhibit 3.12.2-5 - Audit Codes
    Exhibit 3.12.2-6 - Unallowable Codes
    Exhibit 3.12.2-7 - Credit Reduction States and Territories
    Exhibit 3.12.2-8 - Letter 12C Fill-in paragraphs
    Exhibit 3.12.2-9 - Reasonable Cause for Late Filing or Late Payment (in limited situations) and Failure to Make Estimated Tax Payments Properly
    Exhibit 3.12.2-10 - Three-Digit Zip Code
    Exhibit 3.12.2-11 - Attachment Guide
    Exhibit 3.12.2-12 - Examples of Self-Employment Income
    Exhibit 3.12.2-13 - Frivolous Filer Definitions
    Error Resolution, Individual Income Tax Returns
    IRM 3.12.37 - Contains general instructions for suspense records, document control, inventories and management reports. IMF General Instructions
    Job Aid Book 2515-014 Error Resolution System (ERS) for Individual Master File Documents for Prior Year Returns
    Job Aid Book 2515-015 Error Resolution System (ERS) for Individual Master File Documents for Current Year Returns
    Job Aid Book 2515-019 Error Resolution System (ERS) for Individual Master File Documents for ERS Managers
    Document 7071 Name Control Job Aid for Individual Master File (IMF) Taxpayers

Terms/Definitions/Acronyms

  1. The list of terms and/or abbreviations used throughout this IRM are located in IRM 3.12.2-14.

Introduction

  1. This IRM section provides instructions for Individual Master File (IMF) Error Resolution System (ERS) processing. The instructions in this manual are for correcting the following:

    1. Errors made by taxpayers and tax preparers

    2. Errors made by other IRS employees in the pipeline during return processing

  2. ERS will place error records into the Error Inventory or the Workable Suspense Inventory for correction.

  3. When the error record displays on the computer screen, the tax examiner will take one of the following actions:

    1. Correct the displayed field errors or displayed invalid conditions.

    2. Suspend the document for additional information or removal from pipeline processing.

    3. Assign a Taxpayer Notice Code (TPNC) to inform the taxpayer of a math error.

  4. The instructions in this manual are for Form 1040, Form 1040A and Form 1040EZ.

  5. Throughout this manual, forms will be referred to by numbers and schedules will be referred to by letters and numbers.

  6. The following introductory information is contained in this subsection of the manual:

    • General Guidelines

    • Organization of Text

General Guidelines

  1. Instructions in this manual are for a typical return. Apply the instructions as far as possible when a unique situation exists, refer any unusual situations and complex cases to the lead tax examiner.

  2. Lines in this manual marked with # are for official use only and must not be disclosed.

  3. This manual is the main source of information for correcting the error record on the computer screen and the related return. Refer to Related Resources IRM 3.12.3.1.4.

    Note:

    Use the instructions in other IRMs only when specifically instructed in this IRM to do so.

  4. When a conflict between any reference, job aid, or training material and this manual occurs, the manual instructions take precedence.

  5. Deviations from procedures in this IRM may be granted only in accordance with the policy set forth in IRM 1.11.2.2.4.

Organization of Text

  1. This manual is organized so that correction procedures can be located quickly. All related procedures are contained in a single location, whenever possible.

  2. The text is organized as follows:

    • Consistency Error and Math Error Codes, 001 - 750

    • Exhibit 3.12.3-1 - No Reply to Correspondence

    • Exhibit 3.12.3-2 - Taxpayer Notice Codes

Error Codes 001 to 009

  1. Instructions for Error Codes 001 to 009 follow.

Error Code 001 (CE) End-of-Year Reformat

  1. Error Code 001 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 001)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    01TXP 01TXP 01TXP Tax Period
Invalid Conditions (EC 001)
  1. Error Code 001 generates for all returns that are in error status at the end of the 2018 processing year.

Correction Procedures (EC 001)
  1. Correct coding and transcription errors in displayed fields.

  2. Move the cursor to the bottom of the screen and transmit.

    Caution:

    Do not transmit before or within Field 01TXP. You must transmit from the bottom of the screen for Field 01TXP to be filled properly.

Error Code 002 (CE) Statute of Limitations (PY)

  1. Error Code 002 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 002)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01TXP 01TXP 01TXP Tax Period
    01CCC 01CCC 01CCC Computer Condition Code
    01RPC 01RPC 01RPC Returns Processing Code
Invalid Conditions (EC 002)
  1. Error Code 002 generates when both of the following exist:

    1. The current processing date is 33 months or more after the ending month of a prior-year tax period of the return (Field 01TXP).

    2. Return Processing Code "K" is not present in Field 01RPC.

Correction Procedures (EC 002)
  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Take the following actions when the tax period of the return is correct.

    If the return is And Then
    A] An original, Has a Statute Control stamp which indicates the return has been cleared by Statute Control and the clearance is within the last 90 days. Enter K in Field 01RPC.
    B] An original, Has not been cleared by Statute Control, SSPND 310.

    Note:

    Do not send returns to Statute Control for clearance if no money amounts are present or an indication of ICS (Integrated Collection System), NFR (Non-filer Reject), Secured by Exam/Collections, Secured by TE/GE, Secured by TE/GE EP Exam, "Dummy Return" noted, Form 14039 is attached, ID theft notated, or a "TC59X" is present on the return. Enter C in the Clear Field.

    C] A Substitute For Return (SFR),  
    1. SSPND 610.

    2. Write on Form 4227 to have return renumbered with Doc Code 10, Blocking Series 000-299.

    D] Not an original return, Coded SPC B by IVO or ITVA, Enter C in the Clear Field.

    Note:

    Do not send the return to Statute Control for clearance.

  3. If the tax period of the return is invalid SSPND 610 (for Form 1040, SSPND 620 for TY61 and prior). See IRM 3.12.2.4.3.10.

  4. Use the following table to correct the tax period when it is valid on the return and invalid on the screen display:

    1. If the correct tax period is... Then...
      A] The current programmed calendar year, Delete any entry in Field 01TXP.
      B] Other than the current programmed calendar year,
      1. Overlay with the correct information in Field 01TXP.

      2. Enter the received date in Field 01RCD when EC 044 displays.

Invalid Tax Periods (EC 002)
  1. The tax period is invalid if other than those shown on the following chart:

    Valid Tax Periods    
    Form Current Year Prior Year
    A] 1040 (takes into account Fiscal Year Returns) Tax period not less than 201812 or more than current year and month. 196212 - 201811
    B] 1040A   Calendar Years 197212 - 201712
    C] 1040EZ   Calendar Years 198212 - 201712

Error Code 003 (CE) Check Digits/P-SSN

  1. Error Code 003 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 003)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    01PNC 01PNC 01PNC Check Digits/Name Control
    01PS 01PS 01PS Primary SSN
    01SS 01SS 01SS Secondary SSN
    01NL1 01NL1 01NL1 First Name Line
Invalid Conditions (EC 003)
  1. Error Code 003 generates when Check Digits are present, but are not valid for the Primary SSN.

    Note:

    Check Digits appear in the third and fourth positions of the Name Control (preceded by two spaces). These two blank spaces should not be deleted.

Correction Procedures (EC 003)
  1. Correct coding and transcription errors and misplaced entries in displayed fields.

    Note:

    NEVER ENTER OR CORRECT CHECK DIGITS.

  2. If the Primary and Secondary SSNs are reversed take the following actions:

    1. Overlay Fields 01PS and 01SS with correct SSNs.

    2. Correct Field 01PNC (name control), if necessary.

    3. Go to the bottom of the screen and transmit.

  3. Search the return and attachments for a valid P-SSN. If you find it, enter the valid P-SSN in Field 01PS.

  4. Research using CC INOLE, NAMEI, and/or NAMES for a valid P-SSN (if the correct P-SSN can’t be located on the return and attachments), and take the following action:

    If research... Then...
    A] Results in a change to the P-SSN,
    1. Overlay Field 01PS with the correct P-SSN.

    2. Overlay Field 01PNC with the Name Control.

    B] Does not allow you to determine the correct P-SSN, SSPND 211.

Error Code 004 (CE) Primary Name Control Mismatch

  1. Error Code 004 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 004)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01PNC 01PNC 01PNC Primary Name Control
    >>>> >>>> >>>> Primary-NAP-EIF-Name-CTRL
    01PS 01PS 01PS Primary SSN
    01NA1> 01NA1> 01NA1> Primary-NAP-Access-IND
    01NR1> 01NR1> 01NR1> Primary-TIN-NAP-EIF-RES-IND
    01NL1 01NL1 01NL1 Name-Line-1
    01NL2 01NL2 01NL2 Name-Line-2
    01ADD 01ADD 01ADD Street-Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code
    01TXP 01TXP 01TXP Tax Period
    01FSC 01FSC 01FSC Filing-Status-CD
    01CCC 01CCC 01CCC Computer Condition Code
    01RPC 01RPC 01RPC Return Processing Code
    01EXC 01EXC 01EXC Exemption Code
    01EXV 01EXV 01EXV Exemption Code Verified
    05BDR 05BDR 05BDR Balance Due/Refund
    >>>>> >>>>> >>>>> Balance Due/Refund Computer
    05BDR> 05BDR> 05BDR> Balance Due/Overpayment Taxpayer Computer
Invalid Conditions (EC 004)
  1. Error Code 004 generates when the Primary Name Control mismatches the name control on any of the following:

    1. The invalid segment.

    2. The valid segment and Name Line 1 are not present.

    3. No account is present on the invalid segment and there is either no SSA Name Control or a mismatched SSA Name Control, and CCC X is not present.

Correction Procedures (EC 004)
  1. Go to the bottom of the screen and transmit to validate.

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

  3. If the name line or name control was edited or transcribed incorrectly, enter the correct information in Field 01PNC and/or Field 01NL1.

  4. For TY95 or prior, enter C in the Clear Code Field.

  5. Search the return and/or attachments for a different SSN.

    1. If a different SSN is found for the primary taxpayer, enter the SSN in Field 01PS.

    2. If Form W-7 is attached, see Exhibit 3.12.2-11, Attachment Guide.

    3. Refer to (8) through (10) when a different SSN is not found.

    Caution:

    If a taxpayer provides both an ITIN and an invalid SSN for the primary taxpayer, ensure the ITIN is present in Field 01PS.

  6. If EC 004 redisplays, an unpostable condition may still exist. Re-verify entries and refer to the remainder of the correction procedures.

  7. If the Primary NAP Access Indicator is 0 (zero) or 1, and the Name Control is not present do the following:

    1. Enter the Name Control in Field 01PNC.

    2. Go to the bottom of the screen and transmit.

  8. Research the secondary SSN, if present, using CC INOLE for a cross reference to the primary SSN. If a match is found, enter it in Field 01PS.

    Note:

    Verify the cross reference SSN to ensure it is the same taxpayer.

  9. If the Primary NAP Access Indicator is 2, research using CC INOLE, NAMEI, NAMES, and/or ENMOD for a valid primary SSN and take the following action:

    If... Then...
    A] A different SSN is found, Enter correct SSN in Field 01PS.
    B] The filer has an ITIN and INOLES shows the ITIN Status Code is I, and you can determine the filer is the same as the taxpayer on the valid segment, Enter the name control from the underprint in Field 01PNC.
    C] The filer is the same as the taxpayer on the valid segment (same first name or initial, middle name or initial),
    1. Adjust the entry in Fields 01NL1 and 01PNC to match the underprinted name control, if the taxpayer is claiming any of the following credits:
      • Child Tax Credit
      • Credit for Other Dependents
      • Education Credit
      • Earned Income Credit
      • Additional Child Tax Credit
      • American Opportunity Credit

    2. Enter X in Field 01CCC, if the taxpayer is not claiming one of the credits listed above.

    D] The filer is not the same as the taxpayer on the valid segment,
    1. Enter O in Field 01RPC (for TY96 and later).

    2. Enter X in Field 01CCC.

    3. Enter Y in Field 01CCC (for TY15 and later).

    E] The Name Control matches any SSA Name Control, Enter C in the Clear Field.
  10. If the Primary NAP Access Indicator is 3, enter Name Line 1 in Field 01NL1 and name control in Field 01PNC, if not present.

    1. After entering the name line and name control or if entries are already present, enter C in the Clear Field.

  11. If the Primary NAP Access Indicator is 8, research using CC INOLE, NAMEI, NAMES, and/or ENMOD for a valid primary SSN and take the following action:

    If... Then...
    A] A different SSN is found, Enter correct SSN in Field 01PS.
    B] The taxpayer has multiple last names on the return, and the underprint for Field 01PNC matches one of them, Adjust the entry in Fields 01NL1 and 01PNC to match the underprinted name control.
    C] The Name Control matches the valid or invalid segment, or any SSA Name Control, Enter C in the Clear Field.
    D] The filer is the same taxpayer on both the valid and invalid segments, Make the name control IRS valid using the instructions following this table in (12).
    E] The filer is the taxpayer on the invalid segment but not the one on the valid segment,
    1. Input TC013 to the invalid segment. (Refer to Job Aid 2515-015 for TC013 instructions using CC ENMOD and ENREQ.)

    2. Enter O in Field 01RPC (for TY96 and later) and Y in Field 01CCC (for TY15 and later).

    3. Enter C in the Clear Field when EC 004 redisplays.

    F] The filer is not the taxpayer on either the valid or invalid segment,
    1. Enter O in Field 01RPC (for TY96 and later) and Y in Field 01CCC (for TY15 and later).

      Caution:

      If there's an indication that the taxpayer is Amish or Mennonite, don’t enter RPC O. Do enter RPC B.

    2. SSPND 320 to have Entity Control assign a temporary TIN (IRSN).

  12. Use the following instructions to make a name control IRS valid.

    1. Input CC ENMOD on the invalid Primary SSN (remember to enter the * following the SSN).

    2. Enter CC ENREQR to generate the CC IRCHG screen.

    3. Ensure that the Doc Code is "63."

    4. Enter "1" as the Justification Indicator.

    5. Enter "TO VALIDATE NAME CONTROL OF THE PRIMARY TAXPAYER-ERS" in the Remarks field.

    6. Re-access the error record.

    7. Enter RPC Q.

  13. For AUSPC Only- If the return has an ITIN in one of the following ranges:

    • 9XX-50-XXXX through 9XX-65-XXXX

    • 9XX-70-XXXX through 9XX-88-XXXX

    • 9XX-90-XXXX through 9XX-92-XXXX

    • 9XX-94-XXXX through 9XX-99-XXXX

    written in red ink and "W-7" is stamped in the bottom left hand corner of the return, use the following table to resolve the error:

    If... And... Then...
    A] Field 01PS is underprinting with a different name control, or XXXX,  
    1. Go to the bottom of the screen and transmit.

    2. Research using CC INOLET, if EC 004 redisplays.

    B] After researching CC INOLET the taxpayer's name control on the return does not match a name control on INOLET,   Research the Real Time System (RTS) to see if the ITIN has been established under the name on the return.
    C] An account has been established for the ITIN, The Primary NAP Indicator is 2,
    1. Enter the name control from the underprint in Field 01PNC if the taxpayer is claiming any of the following credits:
      • Child Tax Credit
      • Credit for Other Dependents
      • Education Credit
      • Earned Income Credit
      • Additional Child Tax Credit
      • American Opportunity Credit

    2. Enter X in Field 01CCC, if the taxpayer is not claiming one of the credits listed above.

    D] An account has been established for the ITIN, The Primary NAP Indicator is 8,
    1. Input TC013 on the invalid segment.

    2. Print the TC013 screen for ITIN.

    3. Input CC ENMOD on the invalid Primary ITIN (remember to enter the * following the ITIN) to make the name control IRS valid.

      1. Enter CC ENREQR to generate the CC IRCHG screen.

      2. Print the TC013 screen for ITIN.

      3. Enter "1" as the Justification Indicator.

      4. Enter in the Remarks field "TO VALIDATE NAME CONTROL OF THE PRIMARY TAXPAYER - ERS"

      5. Re-access the error record.

      6. GTSEC 01 and enter Q in Field 01RPC.

    E] The ITIN Operation wrote the incorrect ITIN for the Primary Taxpayer,   Research the ITIN using INOLET.
    F] If research on the ITIN reveals that the ITIN is correct,   Research NAMES, NAMEI and RTS.
    G] A valid Primary ITIN is found,   Enter correct ITIN in Field 01PS.
    H] A valid Primary ITIN is not found,   SSPND 211 or 215 (International).
    I] No W-7 is indicated for the Primary taxpayer,   Research using CC NAMEI and NAMES.
    J] SSN for Primary not found,   SSPND 211 or 215 (International) to correspond with the taxpayer for a Primary SSN.

Error Code 005 (CE) Primary Name Control/TIN Match on Invalid Side

  1. Error Code 005 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 005)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ FIELD NAME
    CL CL CL Clear Code
    01PNC 01PNC 01PNC Primary Name Control
    >>>>> >>>>> >>>>> Primary-NAP-EIF-Name-CTRL
    01PS 01PS 01PS Primary SSN
    01NA1> 01NA1> 01NA1> Primary NAP Access Indicator
    01NR1> 01NR1> 01NR1> Primary-TIN-NAP-EIF-RES-IND
    01SNC 01SNC 01SNC Secondary-Name-CTRL
    >>>>> >>>>> >>>>> Secondary-NAP-EIF-Name-CTRL
    01SS 01SS 01SS Secondary SSN
    01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator
    01NR2> 01NR2> 01NR2> Secondary-TIN-NAP-EIF-RES-IND
    01NL1 01NL1 01NL1 Name Line 1
    01NL2 01NL2 01NL2 Name Line 2
    01ADD 01ADD 01ADD Street Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code
    01TXP 01TXP 01TXP Tax Period
    01FSC 01FSC 01FSC Filing Status Code
    01CCC 01CCC 01CCC Computer Condition Code
    01RPC 01RPC 01RPC Return Processing Code
    01EXC 01EXC 01EXC Exemption Code
    01EXV 01EXV 01EXV Exemption Code Verified
    05BDR 05BDR 05BDR Balance Due/Refund
    >>>>> >>>>> >>>>> Balance Due/Refund Computer
    05BDR> 05BDR> 05BDR> Balance Due/Overpayment Taxpayer Computer
    S29NP     Section 29 Not Present
    S30NP     Section 30 Not Present
Invalid Conditions (EC 005)
  1. Error Code 005 generates when all of the following exist:

    1. NAP Access Indicator is I (Primary Name Control/TIN match on the invalid side).

    2. RPC O is not present.

    3. RPC Q is not present.

Correction Procedures (EC 005)
  1. Go to the bottom of the screen and transmit to validate.

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

  3. For TY95 or prior, enter C in the Clear Field.

  4. Search the return and attachments for a different Primary SSN.

    1. If a different SSN is found for the primary taxpayer, enter the SSN in Field 01PS.

    2. If Form W-7 is attached, see Exhibit 3.12.2-11, Attachment Guide.

    3. Refer to (8-10) when a different SSN is not found.

    Caution:

    If the taxpayer provides both an ITIN and an invalid SSN for the primary taxpayer, ensure that the ITIN is present in Field 01PS.

  5. If the Primary SSN and/or Name Control are illegible or were entered incorrectly, take the following actions:

    1. Overlay Field 01PS, 01NL1 and/or 01PNC with the correct information.

    2. Go to the bottom of the screen and transmit to validate.

  6. Research CC INOLE for a new SSA name control.

  7. If research indicates a New SSA Name Control that matches the taxpayer's Name Control from the return, transmit from the bottom of the screen. If EC 005 redisplays, enter C in the Clear Field.

  8. If the only information on the valid side of the Master File is an SSA Name Control and the information from the return or IDRS research indicates that the taxpayer has previously used a name matching the SSA Name Control on the valid account (when this is the only information available on the valid account), make the taxpayer IRS valid using Command Code IRCHG (see instructions for input in the following (10))

  9. Determine that the taxpayer is the same when all the following items are consistent on both the valid and invalid accounts:

    • First name or initial

    • Middle name or initial

    Note:

    See the following table for examples of matching criteria. Treat as a match if the taxpayer has a Form W-2 or an attachment that shows name/SSN information that matches the available name/SSN information on the valid side of the account.

    If the valid side shows: And the invalid side shows: Then consider combination a:
    J. Martin Green J. Martin Gold MATCH
    J. Martin Green John Martin Gold No Match
    J. Martin Green Martin Gold No Match
    Roberta A. Black Roberta A. Gray MATCH
    Roberta A. Black Bobbi A. Gray No Match
    Roberta A. Black R. A. Gray No Match
    Roberta A. Black Roberta Gray No Match
    Roberta A. Black Roberta S. Gray No Match
    Mary A. White Mary A. Brown MATCH
    Mary White Mary C. Brown No Match
    Mary A. White Mary C. Brown No Match
    Mary A. White Mary Aspen Brown No Match
    Mary A. White Mary Brown No Match
    Mary A. White Maryann, Mary Ann, MaryAnn Brown No Match
  10. Make the taxpayer "IRS valid" using CC IRCHG when you can determine that the taxpayer on the invalid side is the same as the taxpayer on the valid side. Use the following instructions to input the account change:

    1. Input ENMOD on the invalid Primary SSN (remember to enter the * (asterisk) following the SSN).

    2. Enter ENREQR to generate the IRCHG screen.

    3. Ensure that the Doc Code is "63" .

    4. Enter "1" as the Justification Indicator.

    5. Enter "TO VALIDATE NAME CONTROL OF THE PRIMARY TAXPAYER-ERS" in the remarks Field

    6. Re-access the error record.

    7. Enter Q in Field 01RPC.

  11. Research CC NAMEI or NAMES to search for a different SSN when you can determine that the taxpayer on the invalid side is not the same as the taxpayer on the valid side. Take one of the following actions:

    1. Enter the SSN in Field 01PS, if found.

    2. Enter O in Field 01RPC (for TY96 and later) and enter Y in Field 01CCC (for TY16 and later) if no new SSN is found or when there are inconsistencies (i.e., does not meet matching criteria between the entity information on the valid and invalid sides of the account).

      Exception:

      If there is an indication that the taxpayer is Amish or Mennonite and the taxpayer has an IRSN (temporary TIN), do not enter RPC O. Enter B in Field 01RPC instead. If EC 005 redisplays, enter C in the Clear Field.

  12. If Field 01PS is an IRSN, enter O in Field 01RPC (for TY96 and later) and Y in Field 01CCC (for TY16 and later).

  13. If the return has a valid ITIN in one of the following ranges, enter Q in Field 01RPC.

    • 9XX-50-XXXX through 9XX-65-XXXX

    • 9XX-70-XXXX through 9XX-88-XXXX

    • 9XX-90-XXXX through 9XX-92-XXXX

    • 9XX-94-XXXX through 9XX-99-XXXX

Error Code 006 (CE) First-Time Filers

  1. Error Code 006 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 006)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field name
    CL CL CL Clear Code
    01PNC 01PNC 01PNC Primary Name Control
    >>>> >>>> >>>> Primary-NAP-EIF-Name-CTRL
    01PS 01PS 01PS Primary SSN
    01NA1> 01NA1> 01NA1> Primary NAP Access Indicator
    01NR1> 01NR1> 01NR1> Primary-TIN-NAP-EIF-RES-IND
    01SNC 01SNC 01SNC Secondary Name Control
    >>>> >>>> >>>> Secondary-NAP-EIF-Name-CTRL
    01SS 01SS 01SS Secondary SSN
    01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator
    01NR2> 01NR2> 01NR2> Secondary-TIN-NAP-EIF-RES-IND
    01NL1 01NL1 01NL1 Name Line 1
    01NL2 01NL2 01NL2 Name Line 2
    01ADD 01ADD 01ADD Street Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code
    01TXP 01TXP 01TXP Tax Period
    01FSC 01FSC 01FSC Filing Status Code
    01CCC 01CCC 01CCC Computer Condition Code
    01EXC 01EXC 01EXC Exemption Code
    01EXV 01EXV 01EXV Exemption Code Verified
    S29NP     Section 29 Not Present
    S30NP     Section 30 Not Present
Invalid Conditions (EC 006)
  1. Error Code 006 generates when all of the following exist.

    1. The NAP EIF Response Indicator is D or N.

    2. The entity is not long.

    3. The EIF didn't bypass ERS.

Correction Procedures (EC 006)
  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Enter C in the Clear Field if the return is a "DUMMY" Form 1040 with Form 5329 attached.

  3. Verify from the return and/or attachments that the taxpayer entered the primary SSN correctly. If a valid primary SSN cannot be found, research CC INOLE, NAMEI, and/or NAMES for a valid P-SSN and take the following action:

    If Primary SSN was... Then...
    A] Entered incorrectly, Enter the correct SSN in Field 01PS.
    B] Entered using Secondary SSN, Enter the Primary SSN in Field 01PS.

    Note:

    If the transcribed SSN is not on NAP, but it is on the DM-1, the Name Control underprint will be blank.

  4. If the long entity is not transcribed, enter it from the return.

  5. If the address on the return is missing or incomplete, search the return and attachments for the address. Enter the long entity if you find the complete address.

  6. If you cannot find the address in the return or attachments, research with CC INOLE and take the following action:

    If the address is... Then...
    A] Found in INOLE, Enter the long entity.
    B] Not found in INOLE,
    1. Enter IRS in Field 01ADD.

    2. Enter your center city and state in Field 01C/S and the ZIP code unique to that center in Field 01ZIP.

    Note: The unique ZIP codes are in IRM 3.12.3.3.5.3(3).
  7. If the address is present on the screen, compare the address to the one on the return, Make any necessary corrections, drop to the bottom of the screen and transmit.

Error Code 007 (CE) Address Information Different

  1. Error Code 007 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 007)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01PNC 01PNC 01PNC Primary Name Control
    >>>>> >>>>> >>>>> Primary-NAP-EIF-Name-CTRL
    01PS 01PS 01PS Primary SSN
    01NA1> 01NA1> 01NA1> Primary NAP Access Indicator
    01NR1> 01NR1> 01NR1> Primary-TIN-NAP-EIF-RES-IND
    01SNC 01SNC 01SNC Secondary Name Control
    >>>>> >>>>> >>>>> Secondary NAP EIF Name Control
    01SS 01SS 01SS Secondary SSN
    01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator
    01NR2> 01NR2> 01NR2> Secondary NAP EIF Name Control
    01NL1 01NL1 01NL1 Name Line 1
    01NL2 01NL2 01NL2 Name Line 2
    01ADD 01ADD 01ADD Street Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code
    29ITI     IRA-TYPE-IND
    30ITI     IRA-TYPE-IND
    01TXP 01TXP 01TXP Tax Period
    01FSC 01FSC 01FSC Filing Status Code
    01CCC 01CCC 01CCC Computer Condition Code
    01EXC 01EXC 01EXC Exemption Code
    01EXV 01EXV 01EXV Exemption Code Verified
    S29NP     Section 29 No Present
    S30NP     Section 30 Not Present
Invalid Conditions (EC 007)
  1. Error Code 007 generates when all the following exist:

    1. Account is present at Master File.

    2. Address information does not match the EIF or NAP files.

    3. Entity was not input Long or Intermediate.

Correction Procedures (EC 007)
  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Enter C in the Clear Field if the return is a "DUMMY" Form 1040 with Form 5329 attached.

  3. Search the return and/or attachments for the correct address and take the following action:

    If the address is... Then...
    A] Found on the return or attachments, Enter Long Entity (or follow local procedures).
    B] Not found,
    1. Enter Partial Entity.

    2. Transmit.

    3. Enter C in the Clear Field (if EC 007 redisplays).

Error Code 008 (CE) Marital Filing Status Change

  1. Error Code 008 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 008)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01TXP 01TXP 01TXP Tax Period
    01CCC 01CCC 01CCC Computer Condition Code
    01FSC 01FSC 01FSC Filing Status-CD
    01NPF> 01NPF> 01NPF> Primary-NAP-Previous-FS-CD
    01PNC 01PNC 01PNC Primary-Name-CTRL
    >>>>> >>>>> >>>>> Primary-NAP-EIF-Name-CTRL
    01PS 01PS 01PS Primary SSN
    01NA1> 01NA1> 01NA1> Primary NAP Access Indicator
    01NR1> 01NR1> 01NR1> Primary-TIN-NAP-EIF-RES-IND
    01SNC 01SNC 01SNC Secondary-Name-CTRL
    >>>>> >>>>> >>>>> Secondary-NAP-EIF-Name-CTRL
    01SS 01SS 01SS Secondary SSN
    01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator
    01NR2> 01NR2> 01NR2> Secondary-TIN-NAP-EIF-RES-IND
    01NL1 01NL1 01NL1 Name Line 1
    01NL2 01NL2 01NL2 Name Line 2
    01ADD 01ADD 01ADD Street Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code
    01EXC 01EXC 01EXC Exemption Code Field
    01EXV 01EXV 01EXV Exemption Code Verified
Invalid Conditions (EC 008)
  1. Error Code 008 generates when the entity is not long and the previous filing status (FS) on EIF/NAP is either:

    1. 1, 3, 4, 5, or 7 and the Filing Status is input as 2.

    2. 2 and the Filing Status is input as 1, 3, 4, 5, or 7.

Correction Procedures (EC 008)
  1. Correct all coding and transcription errors and misplaced entries in displayed fields.

  2. Enter C in the Clear Field if the return is a prior-year return.

  3. Verify that the Filing Status Code is correct as transcribed, and see the following table:

    If the Filing Status... Then...
    A] Is correctly transcribed and consistent with information on the return,
    1. Correct Field 01NL1.

    2. Correct Field 01SS, if applicable.

    B] Is correctly transcribed but inconsistent with other information on the return,
    1. Correct Field 01NL1 (see IRM 3.12.2.4.3.5(5), Section 01 for DECD instructions).

    2. Correct Field 01SS, if applicable.

    3. Correct Field 01FSC and/or position 2 of Field 01EXC, if applicable.

  4. Take the following actions when the SSN is incorrect:

    1. Overlay Field 01PS with correct SSN.

    2. Enter the Name Control in Field 01PNC (if check digits are present).

  5. Enter the Name Control in Field 01PNC when Check Digits are entered incorrectly or are illegible. Never enter or correct Check Digits.

  6. Research INOLE and/or ENMOD when the correct Filing Status cannot be determined from the return or attachments.

  7. When the correct Filing Status cannot be determined through research, SSPND 211 with Form 5129. Complete Form 6001 with paragraph F.

Error Code 009 (CE) Entity Data and Check Digits/Name Control

  1. Error Code 009 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 009)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    01PNC 01PNC 01PNC Primary Name Control
    01NL1 01NL1 01NL1 Name Line 1
    01NL2 01NL2 01NL2 Name Line 2
    01ADD 01ADD 01ADD Street Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code
Invalid Conditions (EC 009)
  1. Error Code 009 generates when both of the following exist:

    1. Entity is short or intermediate.

    2. Check Digits/Name Control (Field 01PNC) is blank.

Correction Procedures (EC 009)
  1. Enter the Name Control in Field 01PNC. Refer to IRM 3.12.2.4.3.1.2, Section 01.

Error Codes 010 to 019

  1. Instructions for Error Codes 010 to 019 follow.

Error Code 010 (CE) Spouse/Dependent SSN Missing

  1. Instructions for Error Code 010 follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 010)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01FSC 01FSC 01FSC Filing Status Code
    01TXP 01TXP 01TXP Tax Period
    01EXC 01EXC 01EXC Exemption Code
    01EXV 01EXV 01EXV Exemption Code Verified
    01RPC 01RPC 01RPC Return Processing Code
    01SPC 01SPC   Special Processing Code
    01SNC 01SNC 01SNC Secondary Name Control
    >>>> >>>> >>>> Secondary-NAP-EIF-Name-CTRL
    01SS 01SS 01SS Secondary SSN
    01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator
    01NR2> 01NR2> 01NR2> Secondary-TIN-NAP-EIF-RES-IND
    01DS1 01DS1   Dependent 1 SSN
    01DN1 01DN1   Dependent 1 Name Control
    >>>> >>>>   Dependent 1 NAP Name Control
    01NP1> 01NP1>   Dependent 1 NAP Access IND
    01DR1> 01DR1>   DEP 1 TIN NAP EIF Response IND
    01DS2 01DS2   Dependent 2 SSN
    01DN2 01DN2   Dependent 2 Name Control
    >>>> >>>>   Dependent 2 NAP Name Control
    01NP2> 01NP2>   Dependent 2 NAP Access IND
    01DR2> 01DR2>   DEP 2 TIN NAP EIF Response IND
    01DS3 01DS3   Dependent 3 SSN
    01DN3 01DN3   Dependent 3 Name Control
    >>>> >>>>   Dependent 3 NAP Name Control
    01NP3> 01NP3>   Dependent 3 NAP Access IND
    01DR3> 01DR3>   DEP 3 TIN NAP EIF Response IND
    01DS4 01DS4   Dependent 4 SSN
    01DN4 01DN4   Dependent 4 Name Control
    >>>> >>>>   Dependent 4 NAP Name Control
    01NP4> 01NP4>   Dependent 4 NAP Access IND
    01DR4> 01DR4>   DEP 4 TIN NAP EIF Response IND
    02DTR 02DTR   Dependent TIN Requirement
    21DS1 21DS1   Dependent 1 Child Care SSN
    21CN1 21CN1   Dependent 1 Child Care Name Control
    >>>> >>>>   Dependent 1 Child Care NAP Name Control
    21NA1> 21NA1>   Dependent 1 Child Care NAP Access Indicator
    21DS2 21DS2   Dependent 2 Child Care SSN
    21CN2 21CN2   Dependent 2 Child Care Name Control
    >>>> >>>>   Dependent 2 Child Care NAP Name Control
    21NA2> 21NA2>   Dependent 2 Child Care NAP Access IND
    43SS1 43SS1   EIC Child 1 SSN
    43NC1 43NC1   EIC Child 1 Name Control
    >>>> >>>>   EIC Child 1 NAP Name Control
    43NP1> 43NP1>   EIC Child 1 NAP Access IND
    43ER1> 43ER1>   EIC Child 1 NAP EIF Response
    43SS2 43SS2   EIC Child 2 SSN
    43NC2 43NC2   EIC Child 2 Name Control
    >>>> >>>>   EIC Child 2 NAP Name Control
    43NP2> 43NP2>   EIC Child 2 NAP Access IND
    43ER2> 43ER2>   EIC Child 2 NAP EIF Response
    43SS3 43SS3   EIC Child 3 SSN
    43NC3 43NC3   EIC Child 3 Name Control
    >>>> >>>>   EIC Child 3 NAP Name Control
    43NP3> 43NP3>   EIC Child 3 NAP Access IND
    43ER3> 43ER3>   EIC Child 3 NAP EIF Response
    43ESR 43ESR   EIC Child SSN not Required
Invalid Conditions (EC 010)
  1. Error Code 010 generates when any of the following exist:

    1. The Secondary SSN is missing and position 2 of Field 01EXC is 1.

    2. SSN(s) are missing for dependents claimed as exemptions and Field 02DTR is 0 (zero).

    3. SSN(s) are missing for dependents claimed for Child and Dependent Care (Form 2441) and Field 21CSR is 0 (zero).

    4. SSN(s) are missing for dependents claimed for EIC (Schedule EIC) and Field 43ESR is 0 (zero).

  2. Error Code 010 generates when the number of dependent SSNs present (Fields 01DS1-01DS4) exceeds the number of dependents exemptions claimed in Field 01EXC, positions 3 through 8.

Correction Procedures (EC 010)
  1. Correct coding and transcription errors and misplaced entries on fields displayed.

    1. Use Field 01EXC to correct Code & Edit and transcription errors only.

    2. Use Field 01EXV to disallow exemptions.

    Note:

    Field 01EXV is to be used when the taxpayer has failed to provide a valid SSN/ITIN/ATIN for themselves, their spouse or dependents.

    Caution:

    Do not enter C in the Clear Field if an SSN is missing or invalid for the secondary taxpayer or any dependent. Entering C in the Clear Field allows all the exemption(s) for any missing and invalid SSNs.

  2. When EC 010 generates all missing SSN conditions will be displayed for the Secondary, Dependent, Child and Dependent Care Credit, and/or EIC SSNs. Ensure all invalid conditions have been addressed before entering Field 01EXV,

    Note:

    Use Fields 01EXV when allowing or disallowing dependents. If Code & Edit X'ed an exemption to force the return to ERS, Field 01EXC should be used to enter the data before using Field 01EXV to disallow the dependent

  3. If Form W-7 is present, see Exhibit 3.12.2-11, Attachment Guide.

  4. Use the information from page 1, Form 1040/A to help perfect information (SSNs and/or name controls) on all forms, schedules, and attachments and vice versa. If a dependent on page 1, Form 1040/A, can be determined to be the same person listed on any form, schedule, or attachment (i.e., same name), then correct the dependent/qualifying child based on the name found and vice versa.

  5. When the taxpayer indicates a child did not live at home because of divorce or separation, Form 8332, Form 2120, or a copy of a divorce decree must be attached.

    1. If attached and the child meets the qualifying criteria, enter A in Field 01SPC to allow the exemption.

    2. If Form 8332, Form 2120, or a copy of a divorce decree is not attached, SSPND 211. Complete Form 6001 using paragraph G.

      Note:

      Do not correspond if the dependent's TIN is missing or invalid.

  6. If the number of dependent names/SSNs exceeds the number of exemptions in positions 3-8, determine the taxpayer's intent by comparing the entries in the exemptions area and the amount claimed on line 42, Form 1040 (line 26, Form 1040A). If it appears the taxpayer did not intend to include the exemption, enter the number of exemptions in positions 1-8 in Field 01EXV to equal the amount the taxpayer is claiming for the exemption.
    Example: Line 6c has 3 dependents listed and the exemption amount total on line 42 of Form 1040 equals $12,150 (1 exemption for the primary taxpayer and 2 for the dependents).
    Field 01EXC = 10300000
    Field 01EXV = 10200000
    Note: If the taxpayer has both valid and invalid dependent names/TINs listed and one or more dependents were not claimed, assume that the unclaimed dependent(s) are the dependents with invalid names/TINs where possible.

  7. When a Dependent SSN, Child and Dependent Care Credit SSN, or EIC Child SSN was deleted in EC 013, enter the number of allowable exemptions in Field 01EXV. When EC 252 generates, assign TPNC 605.

  8. FOR AUSPC ONLY- follow the instructions in the table below:

    If... Then...
    A] The original Form W-7 is attached to the return, but no ITINs were assigned, SSPND 640, Write "W-7 attached" on Form 4227.
    B] For Secondary or Dependent ITINs: If suspended or unworked is noted on the return, or Real Time System (RTS) research shows Form W-7 in status S or U (Suspended or Unworked),
    1. Print the RTS screen and attach it to the front of the return.

    2. Note on Form 4227 the status and attach it to the return.

    3. SSPND 640 to ITIN.

    C] The Secondary ITIN was erased with white out, written illegibly, blank or "W-7" is stamped on the return, Research using NAMES, NAMEI, and RTS. If no number can be found disallow the exemption.
    D] The Dependent ITINs were erased with white out, written illegibly, blank or W-7 is stamped on the return, Research using RTS. If no number can be found, disallow the exemption(s).
    E] For Secondary or Dependent ITINs: If ITIN rejected is noted or RTS shows the ITIN status as revoked, Disallow the exemption(s) in Field 01EXV.
Field 01EXV, Exemption Verified Field (EC 010)
  1. Field 01EXV is for ERS input only. All of the following conditions apply to Field 01EXV:

    1. Must be entered as all numeric.

    2. Will display as blank until an entry is made.

    3. All eight positions must be accounted for and entered.

    4. The number of allowable dependents must be entered in the appropriate positions.

  2. Use Field 01EXV when the taxpayer fails to provide a valid SSN/ITIN/ATIN (without a valid reason) for any of the following:

    • Self

    • Spouse

    • Dependent(s)

  3. Enter 0 (zero) in the first position of Field 01EXV to disallow the exemption for the primary taxpayer if:

    • RPC O or DSI 1 is present and other entries are made in Field 01EXV.

    • The primary taxpayer was disallowed in EC 004 or 005.

    Caution:

    One (1) in the first position of Field 01EXV will override the RPC O or DSI 1 and allow the exemption for the primary taxpayer.

  4. Enter 0 (zero) in the second position of Field 01EXV to disallow the exemption for the secondary taxpayer per the Secondary SSN instructions below (IRM 3.12.3.4.1.5).

  5. A child does not have to be claimed as an exemption in order to qualify for Child and Dependent Care Credit or to be a qualifying EIC Child. Exemptions are not involved in the computation of Child and Dependent Care Credit or EIC. Enter C in the Clear Field when the taxpayer does not claim an exemption for the dependent(s) (Field 01EXC) but claims Child Care Credit and/or EIC.

Field 01SS, Secondary SSN (EC 010)
  1. The secondary taxpayer must have a valid SSN/Name Control in order to qualify for their exemption and the Earned Income Credit.

  2. The Secondary SSN (Field 01SS) is required to process the return when any of the following are present:

    1. The Primary taxpayer is deceased and it is a joint return.

    2. Form 4137 tax is being paid for the secondary taxpayer.

    3. Form 5329 is filed for the secondary taxpayer.

    4. Form 8606 is filed for the secondary taxpayer.

    5. Form 8919 tax is being paid for the secondary taxpayer (TY07 and later).

    6. Form 8941 is being filed and unable to determine who is filing the form (TY14 and later).

    7. Schedule H is filed for the secondary taxpayer.

    8. Self-Employment (SE) Tax is being paid for the secondary taxpayer.

  3. If the Secondary SSN is missing because the taxpayer indicates Amish, Mennonite or Form 4029:

    1. Enter 1 in the second position of Field 01EXV.

    2. Enter B in Field 01RPC, if EIC is claimed.

    3. GTSEC 01 and enter J in Field 01CCC.

  4. When the Secondary SSN is missing, search the return and attachments to find the Secondary SSN.

  5. If the Secondary SSN cannot be found on the return or attachments, research CC INOLE using the Primary's SSN. If found, enter the Secondary SSN in Field 01SS.

  6. If the Secondary SSN is not found using the Primary SSN, research using CC NAMEI and/or NAMES for the Secondary taxpayer. Take the following action to correct Field 01SS:

    If the Secondary SSN is... And... Then...
    A] Found,   Enter Field 01SS.
    B] Not found, Is required (see the preceding (2)), SSPND 211 to correspond for the Secondary SSN (see note).
    C] Not found, Is not required (see the preceding (2)),
    1. Enter 0 (zero) in the second position of Field 01EXV.

    2. Enter B in Field 01RPC, if EIC is claimed (see note).

    3. If corresponding for another reason, also request the S-SSN.

    Note:

    If conditions permit the immediate assignment of an IRSN (e.g., no reply to an IRS request for a valid secondary SSN) follow steps for "SSN not required" in the preceding table and SSPND 320 to Entity Control to assign a temporary TIN (IRSN).

    Caution:

    Do not enter C in the Clear Field when the secondary SSN (Field 01SS) is missing or invalid. This will cause the record to leave ERS without secondary name control SSN NAP validation.

  7. If the FSC is 4 or 7 and the taxpayer takes an exemption for a spouse, the spouse’s TIN is valid, and the spouse reports no gross income, allow the exemption. Enter the spousal exemption in position 7 of Field 01EXC. Remove the spousal exemption from position 2 of Field 01EXC, if present. Also, remove the spouse’s TIN, Field 01SS and name control, Field 01SNC. Add the spouse’s TIN and name control to Fields 01DSX and 01DNX (X = position 1, 2, 3, or 4) as appropriate.

    1. If the spouse reports gross income and there is no qualifying child for the filing status head of household, change the FSC to 1 and do not allow the spousal exemption. Remove the spouse TIN, Field 01SS and name control, Field 01SNC. Assign TPNC 204 at EC 252.

    2. If the spouse reports gross income and the taxpayer is eligible for the filing status head of household, allow the filing status but not the spousal exemption. Remove the spouse TIN, Field 01SS and name control, Field 01SNC. Assign TPNC 204 at EC 252.

      Caution:

      The taxpayer must have at least one valid dependent or note a qualifying child’s name in the space after Qualifying widow(er) (TY17 and prior, line 4) in the filing status area to be eligible for the head of household filing status. The spousal exemption alone doesn’t qualify the taxpayer for the filing status head of household. If the taxpayer isn’t qualified for the filing status head of household and the spouse reports no gross income, change the FSC to 6 and enter 1 in position two of Field 01EXV. Assign TPNC 109 at EC 252.

Fields 01DS1, 01DS2, 01DS3 and 01DS4, Dependent SSNs (EC 010)
  1. If a dependent SSN is missing because of Amish, Mennonite, or Form 4029, enter the number of allowable dependents (1-4) in Field 02DTR (Dependent SSN Not Required).

  2. When any dependent claimed has a missing SSN, search the return and attachments for a valid SSN and take the following action:

    Note:

    A dependent SSN may be missing if the child was born within the tax period of the return and died in the same or consecutive tax period. Evidence of live birth-an official document such as a birth certificate, for example-must support the kind and date of birth. The taxpayer must attach supporting documents to the return and write "died" in column 2 of the tax return instead of applying for an SSN.

    Note:

    There must be an indication that the child was born alive. An exemption for a stillborn child is not allowed.

    If the Dependent... And... Then...
    A] SSN is found,   Correct appropriate fields.
    B] was born within the tax period of the return and died in the same or consecutive tax period, supporting documentation is present, see the notes in (2), above.
    1. Enter the letter I in Field 01RPC.

    2. Enter the number of allowable dependents without a TIN in Field 02DTR.

    3. If there are 4 or more allowable dependents without a TIN, enter 4 in Field 02DTR.

    C] was born within the tax period of the return and died in the same or consecutive tax period, supporting documentation identifies a stillborn birth,
    1. Do not allow the exemption for a stillborn child.

    2. Enter the number of allowable exemptions in Field 01EXV.

    3. Assign TPNC 610 for the denied exemption, if EC 252 displays.

    D] was born within the tax period of the return and died in the same or consecutive tax period, supporting documentation is not attached, SSPND 211. Complete Form 6001 using paragraph E.
    E] is not present and the FSC is 4 (See EC 034), taxpayer qualifies for head of household without dependents, Change Field 01FSC to 7.
    F] is not present and the FSC is 4 (See EC 034), taxpayer does not qualify for Head of Household ,
    1. Change Field 01FSC to 1.

    2. Assign TPNCs101 and 605 (as appropriate) if EC 252 displays.

    G] Is not present in position 3, 6, or 7 and Filing Status is 5 (see EC 034), Taxpayer qualifies for
    1. Head of Household with dependents (ex. date of death more than two years prior to tax period),

    2. Qualifying widow(er) without dependents,

    1. Change Field 01FSC to 7.

    2. Enter C in the Clear Field

    H] SSN is missing, Cannot be located on the return or attachments, Enter the number of allowable dependents in Field 01EXV (see example).

    Example:

    The tax return is FSC 4 with 2 dependents without SSNs. Enter 0 (zero) in the third position of Field 01EXV.
    Field 01EXC 10200000
    Field 01EXV 10000000

  3. If a dependent SSN is missing and taxpayer notes "Pending Adoption" , and /or Form W-7A , Application for IRS Adoption TIN is attached or "Detached Form W-7" is edited in the margin, see IRM 3.12.2.4.3.18 (7).

Fields 21DS1 and 21DS2, Child and Dependent Care Credit SSNs (EC 010)
  1. If the Child and Dependent Care Credit SSN is missing because of Amish, Mennonite, or Form 4029, enter 1, 2 or 3 in the Child Care SSN Not Required Field (21CSR) as follows:

    1. Enter 1 in Field 21CSR if Child and Dependent Care SSN 1 is not required.

    2. Enter 2 in Field 21CSR if Child and Dependent Care SSN 2 is not required.

    3. Enter 3 in Field 21CSR if neither Child Care SSN is required.

  2. Search the return and attachments for a valid Child and Dependent Care Credit SSN and take the following action:

    If Child and Dependent SSN is... And... Then...
    A] Found,   Correct appropriate fields.
    B] Not found, the taxpayer notes that the child was born within the tax period of the return and died in the same or consecutive tax period (see IRM 3.12.2.4.3.18.)
    1. Enter I in Field 01RPC.

    2. Enter appropriate number in Field 21CSR for SSN not required:

      1. 1 (for child 1),

      2. 2 (for child 2), or

      3. 3 (neither child).

    C] Not found, supporting documentation identifies a stillborn birth,
    1. Do not allow the exemption for a stillborn child.

    2. Enter the number of allowable exemptions in Field 01EXV.

    3. Assign TPNC 610 for the denied exemption, if EC 279 displays.

    D] Not found, supporting documentation is not attached, SSPND 211. Complete Form 6001 using Paragraph E.
    E] Not found, No further corrections are needed to Field 01EXV, Enter C in the Clear Field.
  3. Error Code 010 will generate when Field 01EXV positions 3-8 are 0 (zero) and the children claimed for Child and Dependent Care Credit with missing SSNs are not the same children claimed as exemptions. If Field 01EXV is correct, enter C in the Clear Field.

Fields 43SS1, 43SS2 and 43SS3 EIC Child(ren) SSNs (EC 010)
  1. Search the return and attachments for a valid EIC Child SSN and take the following action:

    If an EIC Child SSN is... And.. Then...
    A] Found,   Correct appropriate field.
    B] Not found, the taxpayer notes that the child was born within the tax period of the return and died in the same or consecutive tax period (see IRM 3.12.2.4.3.18) and supporting documentation is present,
    1. Enter I in Field 01RPC.

    2. Enter the appropriate number in Field 43ESR if SSN is not required:

    1. 1 - EIC Child 1 died

    2. 2 - EIC Child 2 died

    3. 3 - EIC Child 3 died

    4. 4 - EIC Child 1 and 2 died

    5. 5 - EIC Child 1 and 3 died

    6. 6 - EIC Child 2 and 3 died

    7. 7 - EIC Child 1, 2, and 3 died.

    C] Not found, supporting documentation identifies a stillborn birth,
    1. Do not allow the exemption for a stillborn child.

    2. Enter the number of allowable exemptions in Field 01EXV.

    3. Assign TPNC 610 for the denied exemption, if EC 337 displays.

    D] Not found, supporting documentation is not attached, SSPND 211. Complete Form 6001 using paragraph E.
    E] Not found, No further corrections are needed to Field 01EXV, Enter C in the Clear Field.
  2. Error Code 010 will generate when Field 01EXV positions 3-8 are 0 (zero) and the children claimed for EIC Credit with missing SSNs are not the same children claimed as exemptions. If Field 01EXV is correct, enter C in the Clear Field.

Prior Year (PY) (EC 010)
  1. For TY96 and later - Before entering Field 01EXV, make sure all invalid conditions have been addressed. When EC 010 generates, all invalid SSN conditions will be displayed for missing Secondary, Dependent, Child and Dependent Care Credit, or EIC SSNs.

  2. TY95 and prior - Ensure that the exemptions transcribed in Field 01EXC were entered correctly and then enter the exemptions in Field 01EXC in Field 01EXV.

Error Code 011 (CE) NAP Linkage Down

  1. Error Code 011 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 011)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    ERSRI> ERSRI> ERSRI> ERS Response Indicator
    DEPRI> DEPRI> DEPRI> ERS Dependent Revalidation Indicator
    AVSRI> AVSRI> AVSRI> AVS Revalidation Indicator
    EIFAI> EIFAI> EIFAI> EIF Access Indicator
    T-DAT> T-DAT> T-DAT> Tentative Return Due Date Computer
    PNEXT> PNEXT> PNEXT> Primary NAP Extension Due Date
    SNEXT> SNEXT> SNEXT> Secondary NAP Extension Due Date
    01NA1> 01NA1> 01NA1> Primary Nap Access Indicator
    01NR1> 01NR1> 01NR1> Primary TIN NAP EIF RES Indicator
    01PYB> 01PYB> 01PYB> Primary NAP Year of Birth
    01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator
    01NR2> 01NR2> 01NR2> Secondary TIN NAP EIF RES Indicator
    01SYB> 01SYB> 01SYB> Secondary NAP Year of Birth
    01NP1> 01NP1>   Dependent 1 NAP Access Indicator
    01DR1> 01DR1>   Dependent 1 TIN NAP EIF RES Indicator
    01YB1> 01YB1>   Dependent 1 NAP Year of Birth
    01NP2> 01NP2>   Dependent 2 NAP Access Indicator
    01DR2> 01DR2>   Dependent 2 TIN NAP EIF RES Indicator
    01YB2> 01YB2>   Dependent 2 NAP Year of Birth
    01NP3> 01NP3>   Dependent 3 NAP Access Indicator
    01DR3> 01DR3>   Dependent 3 TIN NAP EIF RES Indicator
    01YB3> 01YB3>   Dependent 3 NAP Year of Birth
    01NP4> 01NP4>   Dependent 4 NAP Access Indicator
    01DR4> 01DR4>   Dependent 4 TIN NAP EIF RES Indicator
    01YB4> 01YB4>   Dependent 4 NAP Year of Birth
    21NA1> 21NA1>   Dependent 1 Child Care NAP Access Indicator
    21NR1> 21NR1>   Dep 1 Child Care TIN NAP EIF RES Indicator
    21NA2> 21NA2>   Dependent 2 Child Care NAP Access Indicator
    21NR2> 21NR2>   Dep 2 Child Care TIN NAP EIF RES Indicator
    43NP1> 43NP1>   EIC Child 1 NAP Access Indicator
    43ER1> 43ER1>   EIC Child 1 TIN NAP EIF RES Indicator
    43NP2> 43NP2>   EIC Child 2 NAP Access Indicator
    43ER2> 43ER2>   EIC Child 2 TIN NAP EIF RES Indicator
    43NP3> 43NP3>   EIC Child 3 Nap Access Indicator
    43ER3> 43ER3>   EIC Child 3 TIN NAP EIF RES Indicator
Invalid Conditions (EC 011)
  1. Error Code 011 generates when the NAP Access Indicator and/or the NAP Response Record is not received. A blank in the NAP Request/Response Record means there is a time out situation and "X" means there is a real time problem. This may cause any of the following:

    1. Both the Primary NAP Access Indicator and NAP Response Indicator are blank or the NAP Access Indicator only contains "X" .

    2. A Secondary SSN is present, the Secondary SSN NAP Access Indicator and NAP Response Indicator are blank or "X" and the NAP Access Indicator only contains "X."

    3. A Dependent SSN is present, the Dependent SSN NAP Access Indicator and NAP Response Indicator is blank or NAP Access Indicator only contains "X."

    4. A Child and Dependent Care Credit Child SSN is present, the Child and Dependent Care Credit Child NAP Access Indicator and NAP Response Indicator are blank or the NAP Access Indicator only contains "X" .

    5. An EIC Child SSN is present, the EIC Child NAP Access Indicator is blank and the corresponding NAP Response Indicator is also blank or the NAP Access Indicator only contains "X" .

    6. NAP date of birth is not all numeric.

  2. If Fields ERSRI> and/or DEPRI> do not display a 1, AVS validation is not responding.

Correction Procedures (EC 011)
  1. Review all correction procedures before taking any action.

  2. Go to the bottom of the screen and transmit.

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

  4. Do not enter C in Clear Field unless instructed. This will cause the record to leave ERS without Name Control/SSN validation, and may cause an Unpostable condition.

  5. If Fields ERSRI> and/or DEPRI> do not display a 1, AVS validation is not responding. SSPND 492 and notify your manager or work leader immediately. Using the Clear Field will not send the return to AVS for validation.

  6. If Error Code 011 redisplays and Field 01PYB>, 01SYB>, 01YB1>, 01YB2>, 01YB3>, or 01YB4> includes a non-numeric character, enter C in the Clear Field.

  7. If Error Code 011 redisplays, Field ERSRI> and/or DEPRI> displays with a "1" NAP is down, SSPND 800 to temporarily delay processing (see note).

    Note:

    The return may be reworked the same day (if the NAP-ERS linkage is restored) using CC GTRECW or it may be worked the next day as a regular suspense record using CC GTREC. Follow local Submission Processing Center procedures.

Field ERSRI>, ERS Revalidation Indicator (EC 011)
  1. Field ERSRI> is a computer generated field which indicates to ERS whether or not revalidation should take place on the primary SSN.

    Value Description
    0 NAP should not be accessed (NAP - National Account Profile)
    1 NAP should be accessed (NAP needs to be accessed)
Field DEPRI>, ERS Dependent Revalidation Indicator (EC 011)
  1. Field DEPRI> is a computer generated field which indicates to ERS whether or not SSN revalidation is necessary for Secondary taxpayer, dependents, or dependents claimed on Schedule EIC and Child Care Credit.

    Value Description
    0 Revalidation not necessary
    1 Revalidate all SSNs (NAP needs to be accessed)
Field AVSRI>, AVS Revalidation Indicator (EC 011)
  1. Field AVSRI> is a computer generated field which indicates to ERS whether or not AVS revalidation is necessary.

    Value Description
    0 Revalidation against AVS not required
    1 Revalidation against AVS required
Field EIFAI>, EIF Access Indicator (EC 011)
  1. Field EIFAI> is an indicator which signifies whether or not the Entity Index File has been accessed and the status of the account related to name control, address information, and filing status code.

    Value Description
    0 EIF was not accessed (EIF - Entity Index File)
    1 EIF was inoperable
    2 Account does not reside on the EIF
    3 Name control mismatched
    4 Address information is different
    5 Account mismatches on Filing Status Code
    6 Name Control mismatch on TIF (TIF - Taxpayer Information File)
    7 No account on the TIF
    8 TIF not accessed or inoperable
    9 ERS bypass
Field T-DAT>, Tentative Return Due Date Computer (EC 011)
  1. Return due date computer (e.g., 20190415)

Field PNEXT>, Primary NAP Extension Due Date (EC 011)
  1. Primary NAP extension due date when an approved extension (TC 460) is present (e.g., 20191015)

  2. FSC 2, and PNEXT> and SNEXT> have different dates, ERS programming will use the latest date.

Field SNEXT>, Secondary NAP Extension Due Date (EC 011)
  1. Secondary NAP extension due date when an approved extension (TC 460) is present (e.g., 20191015).

  2. FSC 2, and PNEXT> and SNEXT> have different dates, ERS programming will use the latest date.

Error Code 012 (CE) Spouse/Dependent SSN Validation

  1. Error Code 012 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 012)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01FSC 01FSC 01FSC Filing Status Code
    01TXP 01TXP 01TXP Tax Period
    01EXC 01EXC 01EXC Exemption Code
    01EXV 01EXV 01EXV Exemption Verified
    01RPC 01RPC 01RPC Return Processing Code
    MEFII>     MeF Imperfect Return Indicator
    01SPC 01SPC   Special Processing Code
    01SNC 01SNC 01SNC Secondary Name Control
    >>>> >>>> >>>> Secondary NAP EIF Name Control
    01SS 01SS 01SS Secondary SSN
    01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator
    01NR2> 01NR2> 01NR2> Secondary NAP EIF Response Indicator
    01DS1 01DS1   Dependent 1 SSN
    01DN1 01DN1   Dependent 1 Name Control
    >>>> >>>>   Dependent 1 NAP Name Control
    01NP1> 01NP1>   Dependent 1 NAP Access Indicator
    01DR1> 01DR1>   Dependent 1 NAP EIF Response Indicator
    01DS2 01DS2   Dependent 2 SSN
    01DN2 01DN2   Dependent 2 Name Control
    >>>> >>>>   Dependent 2 NAP Name Control
    01NP2> 01NP2>   Dependent 2 NAP Access Indicator
    01DR2> 01DR2>   Dependent 2 NAP EIF Response Indicator
    01DS3 01DS3   Dependent 3 SSN
    01DN3 01DN3   Dependent 3 Name Control
    >>>> >>>>   Dependent 3 NAP Name Control
    01NP3> 01NP3>   Dependent 3 NAP Access Indicator
    01DR3> 01DR3>   Dependent 3 NAP EIF Response Indicator
    01DS4 01DS4   Dependent 4 SSN
    01DN4 01DN4   Dependent 4 Name Control
    >>>> >>>>   Dependent 4 NAP Name Control
    01NP4> 01NP4>   Dependent 4 NAP Access Indicator
    01DR4> 01DR4>   Dependent 4 NAP EIF Response Indicator
    02DTR 02DTR   Dependent TIN Requirement
    21DS1 21DS1   Dependent 1 Child Care SSN
    21CN1 21CN1   Dependent 1 Child Care Name Control
    >>>> >>>>   Dependent 1 Child Care NAP Name Control
    21NA1> 21NA1>   Dependent 1 Child Care NAP Access Indicator
    21DS2 21DS2   Dependent 2 Child Care SSN
    21CN2 21CN2   Dependent 2 Child Care Name Control
    >>>> >>>>   Dependent 2 Child Care NAP Name Control
    21NA2> 21NA2>   Dependent 2 Child Care NAP Access Indicator
    43SS1 43SS1   EIC Child 1 SSN
    43NC1 43NC1   EIC Child 1 Name Control
    >>>> >>>>   EIC Child 1 NAP Name Control
    43NP1> 43NP1>   EIC Child 1 NAP EIF Access Indicator
    43ER1> 43ER1>   EIC Child 1 NAP EIF Response Indicator
    43SS2 43SS2   EIC Child 2 SSN
    43NC2 43NC2   EIC Child 2 Name Control
    >>>> >>>>   EIC Child 2 NAP Name Control
    43NP2> 43NP2>   EIC Child 2 NAP EIF Access Indicator
    43ER2> 43ER2>   EIC Child 2 NAP EIF Response Indicator
    43SS3 43SS3   EIC Child 3 SSN
    43NC3 43NC3   EIC Child 3 Name Control
    >>>> >>>>   EIC Child 3 NAP Name Control
    43NP3> 43NP3>   EIC Child 3 NAP EIF Access Indicator
    43ER3> 43ER3>   EIC Child 3 NAP EIF Response
    43ESR 43ESR   EIC Child SSN Not Required
Invalid Conditions (EC 012)
  1. Error Code 012 generates when Field 01EXV is blank, and any of the following exist:

    1. The Secondary(Spouse) NAP Access Indicator is 2 or 9, and RPC E is not present.

    2. At least 1 Dependent's National Account Profile (NAP) Access Indicator is 2 or 9.

    3. At least 1 Child and Dependent Care dependent (Form 2441) has a NAP Access Indicator of 2 or 9.

    4. At least 1 EIC child (Schedule EIC) has a NAP Access Indicator of 2 or 9.

    5. The MeF Imperfect Return Indicator (1) is present in Field MEFII>.

      Note:

      The 1 indicates MeF accepted the tax return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    A NAP Access Indicator of 2 means that the account is not present on the NAP and a NAP Access Indicator of 9 means that there is a Name Control and SSN mismatch.

  2. The NAP contains entity information relating to Social Security Numbers and the Name Controls that belong to those SSNs. If the Name Control does not match the SSN, Error Code 012 will generate for correction. There is a validation process that takes place after the information is entered in ISRP.

Correction Procedures (EC 012)
  1. Go to the bottom of the screen and transmit.

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

    1. Use Field 01EXC to correct Code & Edit and transcription errors only.

    2. Use Field 01EXV when disallowing a dependent/exemption.

      Note:

      Field 01EXV Exemption Verified Field is for ERS Input only. It is to be used when the taxpayer has failed to provide a valid SSN/ITIN/ATIN for themselves, their spouse or dependents. Field 01EXV will be invalid if the entry is other than blank or numeric. When entering data in Field 01EXV, all eight positions must be entered.

      Reminder:

      When disallowing an exemption, other error codes may generate because of changes in the amount of Taxable Income, Total Tax and/or credits claimed.

      Exception:

      Beginning in TY18, there is no longer a monetary value associated with exemptions. However, the requirement for all persons listed on the tax return to have a valid TIN remains.

  3. Use the information from page 1, Form 1040/A to help perfect information (SSNs and/or name controls) on all forms, schedules, and attachments and vice versa. If a dependent on page 1, Form 1040/A, can be determined to be the same person listed on any form, schedule, or attachment (i.e., same name), then correct the dependent/qualifying child based on the name found and vice versa.

    Example:

    If a dependent on the return has a name control that does not match its computer underprint and the same dependent is present on Schedule EIC with a name control that matches the computer underprint; then use the information from Schedule EIC to perfect the dependent's name control and/or SSN.

  4. FOR AUSPC ONLY- If the return has an ITIN in one of the following ranges:

    • 9XX-50-XXXX through 9XX-65-XXXX

    • 9XX-70-XXXX through 9XX-88-XXXX

    • 9XX-90-XXXX through 9XX-92-XXXX

    • 9XX-94-XXXX through 9XX-99-XXXX


    written in RED INK follow the instructions in the table below:

    If... And... Then...
    A] The name control for the Secondary or Dependent ITIN is underprinting with XXXX or a different name control,

    Note:

    This will be the only time that ERS researches a dependent.

      Go to the bottom of the screen and transmit.
    B] EC 012 redisplays,   Research INOLET on the Secondary and Dependent ITIN.
    C] The Secondary taxpayer or the Dependent isfound on INOLET with an asterisk, you can determine through research that the Secondary taxpayer or the dependent is the same person as on the return, Allow the exemption(s) using Field 01EXV.
    D] Secondary taxpayer is not found, or INOLET shows a different person,   Research on NAMES, NAMEI, or the Real Time System (RTS) the Secondary ITIN that underprint with the name control XXXX or with a different name control.
    E] Dependent is not found, or INOLET shows a different person,   Research on the Real Time System (RTS) the Dependent ITIN(s) that underprint with the name control XXXX or with a different name control.
    F] Research on the RTS shows the ITIN on the return for the Secondary and/or Dependent was assigned,   Allow the exemption(s) using Field 01EXV. (Note the year of birth for each dependent).
    G] For Secondary or Dependent ITINs: If suspended or unworked is noted on the return, or RTS research shows Form W-7 in status S or U (Suspended or Unworked),  
    1. Print the RTS screen and attach it to the front of the return.

    2. Note on Form 4227 the status and attach it to the return.

    3. SSPND 640 to ITIN.

    H] No Secondary or Dependent ITIN can be found on RTS,   Disallow the exemption(s) using Field 01EXV and assign the appropriate TPNC.
    I] Information on the RTS account does not match Secondary or Dependent information on the return,   Disallow the exemption(s) using Field 01EXV and assign the appropriate TPNC.
    J] RTS shows the ITIN status as revoked,   Disallow the exemption(s) using Field 01EXV and assign the appropriate TPNC.
    K] The ITIN Operation established an incorrect name control for the Secondary taxpayer TIN,  
    1. Research INOLES to determine if same taxpayer.

    2. Enter the name control from the underprint in Field 01PNC if the taxpayer is the same on the valid segment and claiming any of the following credits:
      • Child Tax Credit
      • Credit for Other Dependents
      • Education Credit
      • Earned Income Credit
      • Additional Child Tax Credit
      • American Opportunity Credit

    3. Enter E in Field 01RPC, if the taxpayer is the same on the valid segment and not claiming one of the credits listed above.

Field 01EXV, Exemption Verified Field (EC 012)
  1. Field 01EXV is for ERS input only. All of the following conditions apply to Field 01EXV:

    1. Must be entered as all numeric.

    2. Will display as blank until an entry is made.

    3. All eight positions must be accounted for and entered.

    4. The number of allowable dependents must be entered in the appropriate positions.

  2. Use Field 01EXV when the taxpayer fails to provide a valid SSN/ITIN/ATIN (without a valid reason) for any of the following exemptions:

    • Self

    • Spouse

    • Dependent(s)

  3. Enter 0 (zero) in the first position of Field 01EXV to disallow the exemption for the primary taxpayer if:

    • RPC O or DSI 1 is present and other entries are made in Field 01EXV.

    • The primary taxpayer was disallowed in EC 004 or 005.

    Caution:

    One (1) in the first position of Field 01EXV will override the RPC O or DSI 1 and allow the exemption for the primary taxpayer.

  4. Enter 0 (zero) in the second position of Field 01EXV to disallow the exemption for the secondary taxpayer per the Secondary TIN instructions below (3.12.3.4.3.5).

  5. A child does not have to be claimed as an exemption in order to qualify for the Child and Dependent Care Credit or to be a qualifying EIC Child. Exemptions are not involved in the computation of Child and Dependent Care Credit or EIC. Enter C in the Clear Field when the taxpayer doesn’t claim an exemption for the dependent(s) (Field 01EXC) but claims Child Care Credit and/or EIC.

Secondary TIN (EC 012)
  1. Since TY96, secondary taxpayers have been required to have a valid Taxpayer Identification Number (TIN) to qualify for an exemption. However, taxpayers are not required by law to change their names with the Social Security Administration (SSA). An invalid TIN is allowed for these taxpayers claiming an exemption, etc.

    1. If the taxpayer is using the SSN issued to them by SSA (or IRS if an ITIN) but their last name is now different, inputting RPC E indicates that the taxpayer on the return is the same taxpayer on the account using a different last name.

    Note:

    The validation process for all spouses is critical, including those that are not being claimed as dependents.

    Caution:

    For FSC 3 (Married Filing Separately) returns use the same instructions and research as specified in the following subsections, with the exception of: Do not enter RPC E and do not enter 1 in the second position of Field 01EXV.

  2. Do not allow an exemption for an IRSN, which has the format 9XX-XX-XXXX. See (3) through (6) below.
    Exception: If the middle two numbers are 50-65, 70-88, 90-92, or 94-99 the number is an ITIN (9XX-50-XXXX through 9XX-65-XXXX, 9XX-70-XXXX through 9XX-88-XXXX, 9XX-90-XXXX through 9XX-92-XXXX, 9XX-94-XXXX through 9XX-99-XXXX) and is a valid TIN for the exemption.

  3. Check the return and attachments for a different SSN and/or last name that matches the underprint in Field 01SNC.

  4. If a different SSN or last name is found, use the following table to resolve the error.

    If... Then...
    A] A different SSN is found, Enter it in Field 01SS.
    B] An ITIN is found,
    1. Research INOLES for the ITIN Status Code.

    2. If the ITIN Status Code is" I" and you can determine the filer is the same as the taxpayer on the valid segment, enter the name control from the underprint in Field 01SNC.

    C] A last name is found that matches the Field 01SNC underprint,
    1. Enter the name control from the underprint in Field 01SNC if the taxpayer is claiming any of the following credits:
      • Child Tax Credit
      • Credit for Other Dependents
      • Education Credit
      • Earned Income Credit
      • Additional Child Tax Credit
      • American Opportunity Credit

    2. Enter E in Field 01RPC, if the taxpayer is not claiming one of the credits listed above.

    Note:

    RPC E indicates the taxpayer is using the SSN issued to them by SSA (or IRS if an ITIN) but their last name is now different, often because of marriage.

    Caution:

    Do not enter RPC E when the SSN is made up of consecutive or repeating numbers- 123-45-6789, 222-22-2222, for example. Disallow the exemption.

  5. If a different SSN or last name is not found on the return or attachments, research CC INOLE using the Primary TIN and the following table to resolve the error.

    If research on the Primary taxpayer's SSN indicates... Then...
    A]A different VALID SSN for the Secondary taxpayer (no * at the end of the SSN), Enter it in Field 01SS.
    B] The secondary taxpayer’s TIN is an ITIN,
    1. Research INOLES for the ITIN Status Code.

    2. If the ITIN Status Code is "I" and you can determine the filer is the same as the taxpayer on the valid segment, enter the name control from the underprint in Field 01SNC.

    C] The secondary taxpayer on the return has previously filed a joint return (FSC 2) with the primary taxpayer (no * at the end of the SSN) or the name control matches,
    1. Enter the name control from the underprint in Field 01SNC if the taxpayer is claiming any of the following credits:
      • Child Tax Credit
      • Credit for Other Dependents
      • Education Credit
      • Earned Income Credit
      • Additional Child Tax Credit
      • American Opportunity Credit

    2. Enter E in Field 01RPC, if the taxpayer is not claiming one of the credits listed above.

    Caution:

    Do not enter RPC E when the SSN is made up of consecutive or repeating numbers- 123-45-6789, 222-22-2222, for example. Disallow the exemption.

    D] The secondary taxpayer on the return previously filed a joint return (FSC 2) with the primary taxpayer and there is an * at the end of the SSN, Research Secondary TIN using CC INOLE. Follow procedures in (6).
  6. Research the Secondary TIN using CC INOLE and the following table to resolve the error.

    If research on the Secondary taxpayer's SSN indicates... Then...
    A] The filer has an ITIN and INOLES shows the ITIN Status Code is "I" , and you can determine the filer is the same as the taxpayer on the valid segment, Enter the name control from the underprint in Field 01SNC.
    B] Any other name control (IMF, IRS, etc.) that matches the name the secondary taxpayer used on the return,
    1. Enter the name control from the underprint in Field 01SNC if the taxpayer is claiming any of the following credits:
      • Child Tax Credit
      • Credit for Other Dependents
      • Education Credit
      • Earned Income Credit
      • Additional Child Tax Credit
      • American Opportunity Credit

    2. Enter E in Field 01RPC, if the taxpayer is not claiming one of the credits listed above.

    3. Do not enter RPC E under any of the following conditions:

      1. The secondary taxpayer has an IRSN (temporary TIN).

      2. The taxpayer on the account is not the same taxpayer shown on the return.

      3. The SSN is made up of consecutive numbers in either direction or repeating identical numbers: 123-45-6789, 456-789-0123, 987-65-4321, 321-098-7654, 222-22-2222, 111-22-3333, for example.

        Caution:

        TINs that follow these patterns are at best exceedingly unlikely to be valid and are in fact frequently used fraudulently. Exercise great care in evaluating the validity of such TINs.

      4. Disallow the exemption by entering 0 (zero) in the second position of Field 01EXV if any of the conditions above are present.

    C] Information that matches the following information from the return:
    • First name or initial

    • Middle name or initial

    See B] Then above.
    D] The underprint for the secondary taxpayer matches the underprint of a dependent(s) and the dependent is valid, See B] Then above.
    E] The secondary taxpayer has previously filed with the primary and has no account at Master File (the TIN exists at SSA, but has only a name control), See B] Then above.
    F] An SSA or New SSA name control that matches the name the secondary taxpayer used on the return, Enter C in the Clear Field.
  7. If research on the Secondary taxpayer's SSN using CC INOLE does not show an IRS, IMF, SSA, or New SSA name control that matches the name control the secondary taxpayer used on the return or the secondary taxpayer has an IRSN (temporary TIN), then research using CC NAMEI or NAMES for a different, valid SSN/ITIN. Use the following table to resolve:

    If... Then...
    A] A different, valid SSN is located, Enter it in Field 01SS.
    B] A different, valid SSN is not located,
    1. Enter 0 (zero) in the second position of Field 01EXV.

      Note:

      When entering data in Field 01EXV, enter all allowable dependents in positions 1 through 8.

    2. Enter B in Field 01RPC, if EIC is claimed.

    3. Assign TPNC 206 (TPNC 701 if EIC is claimed) if EC 252 displays.

    Example:

    The return is a FSC 2 with 2 dependents. The secondary SSN is invalid and one of the dependent's SSN is also invalid. Enter data in Field 01EXV as follows:


    FIELD 01EXC 11200000
    FIELD 01EXV 10100000

     

Dependent TIN (EC 012)
  1. Transmit from the bottom of the screen. If EC 012 redisplays, follow the procedures below.

  2. Disallow the exemption when the SSN is consecutive or repeating numbers, for example 123-45-6789 or 222-22-2222.

  3. If any Dependent, Child and Dependent Care Child, or EIC Child has a NAP Access Indicator of 2 or 9 and their name control underprints with the primary or secondary taxpayer's name control, or matches the primary or secondary taxpayer's name(s) on the return, change that child's name control to match the underprint.

  4. If a Dependent NAP Access Indicator is 2 or 9, and none of the preceding applies, enter the number of allowable dependents in Field 01EXV by totaling the number of exemptions claimed in positions 3 through 8 of Field 01EXC and subtracting the sum of all dependents that have a NAP Access Indicator 2 or 9, or didn’t provide a valid reason for not providing an SSN.

    Example:

    Four dependents were claimed, one dependent's NAP Access Indicator is 2 and another dependent's TIN is missing;
    Example:
    Field 01EXC 10400000
    Field 01EXV 10200000

  5. When more than four dependent SSNs are present on the return or if 1 is present in Field MEFII> (MeF Imperfect Return Indicator) and the invalid TIN is beyond the fourth dependent, use the following instructions:

    Note:

    Field MEFII> 1 indicates MeF accepted the tax return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. Research the remaining dependents using CC INOLE to determine if their TIN is valid.

      Reminder:

      If the dependent SSN is valid, check the tax return to see if the child tax credit box was checked for that dependent. If so, also determine if the dependent is under age 17, while you are already in CC INOLE.

    2. Enter the number of allowable dependents in Field 01EXV.

  6. If there are no valid dependents present and the FSC is 4, determine if the taxpayer qualifies for the filing status without dependents (See EC 034 for instruction).

    1. If the taxpayer qualifies for FSC 4 without dependents, change Field 01FSC to 7.

    2. If the taxpayer does not qualify, change Field 01FSC to 1

  7. If there are no valid dependents present and the FSC is 5, determine if the taxpayer qualifies for the filing status without dependents (See EC 034 for instruction).

    1. If the taxpayer qualifies for FSC 4 without dependents (ex. date of death more than two years prior to tax period), change 01FSC to 7.

    2. If the taxpayer qualifies for FSC 5, enter C in the Clear Field.

  8. If the Child and Dependent Care Credit or EIC Child(ren) SSNs are invalid and are not the same children claimed as exemptions, enter the number of allowable exemptions claimed in Field 01EXC in Field 01EXV.

  9. When the taxpayer indicates a child didn’t live at home because of divorce or separation, Form 8332, Form 2120, or a copy of a divorce decree must be attached.

    1. If attached and the child meets the qualifying criteria, enter A in Field 01SPC to allow the exemption.

    2. If Form 8332, Form 2120, or a copy of a divorce decree is not attached, SSPND 211. Complete Form 6001 using paragraph G.

      Exception:

      Don’t correspond if the dependent's TIN is missing or invalid.

Prior Year (EC 012)
  1. For TY96 and later - Ensure all invalid conditions have been addressed before entering Field 01EXV. When EC 012 generates, all invalid SSN conditions will be displayed for missing Secondary, Dependent, Child and Dependent Care Credit, or EIC SSNs.

  2. For TY95 and prior, ensure the exemptions in Field 01EXC were entered correctly, then enter the exemptions from Field 01EXC in Field 01EXV.

Error Code 013 (CE) Duplicate Social Security Numbers

  1. Error Code 013 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 013)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    01PS 01PS 01PS Primary SSN
    01SS 01SS 01SS Secondary SSN
    01EXC 01EXC 01EXC Exemption Code
    01EXV 01EXV 01EXV Exemption Code Verified
    01DS1 01DS1   Dependent 1 SSN
    01DN1 01DN1   Dependent 1 Name Control
    01DS2 01DS2   Dependent 2 SSN
    01DN2 01DN2   Dependent 2 Name Control
    01DS3 01DS3   Dependent 3 SSN
    01DN3 01DN3   Dependent 3 Name Control
    01DS4 01DS4   Dependent 4 SSN
    01DN4 01DN4   Dependent 4 Name Control
    21DS1 21DS1   Dependent 1 Child Care SSN
    21CN1 21CN1   Dependent 1 Child Care Name Control
    21DS2 21DS2   Dependent 2 Child Care SSN
    21CN2 21CN2   Dependent 2 Child Care Name Control
    38TN1     Form 8839 Child 1 SSN
    38NC1     Form 8839 Child 1 Name Control
    38TN2     Form 8839 Child 2 SSN
    38NC2     Form 8839 Child 2 Name Control
    38TN3     Form 8839 Child 3 SSN
    38NC3     Form 8839 Child 3 Name Control
    43SS1 43SS1   EIC Child 1 SSN
    43NC1 43NC1   EIC Child 1 Name Control
    43SS2 43SS2   EIC Child 2 SSN
    43NC2 43NC2   EIC Child 2 Name Control
    43SS3 43SS3   EIC Child 3 SSN
    43NC3 43NC3   EIC Child 3 Name Control
Invalid Conditions (EC 013)
  1. Error Code 013 generates when any of the following exist:

    1. Primary SSN is equal to the Secondary SSN.

    2. Primary SSN is equal to any Dependent SSN or EIC Child SSN.

    3. Secondary SSN is equal to any Dependent SSN or EIC Child SSN.

    4. Any Dependent SSN is equal to another Dependent SSN.

    5. Any Child and Dependent Care Dependent SSN is equal to another Child and Dependent Care Dependent SSN.

    6. Any EIC Child SSN is equal to another EIC Child SSN.

    7. The Primary SSN is equal to any Form 8839 Child SSN.

    8. The Secondary SSN is equal to any Form 8839 Child SSN.

    9. Any Form 8839 Child SSN is equal to another Form 8839 Child SSN.

Correction Procedures (EC 013)
  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Examine the return and attachments for correct SSN and enter the correct SSNs, as appropriate.

    Caution:

    Do not enter the Secondary SSN for the primary taxpayer, even if it is the only number available.

  3. Search return and/or attachments for the correct SSN. Take the following actions:

    If... Then...
    A] Unable to determine the correct Primary SSN, Research CC INOLE, NAMEI, and NAMES. (SSPND 351 if IDRS is unavailable.)
    B] The Primary SSN is located through research,
    1. GTSEC 01.

    2. Enter Long Entity. (See IRM 3.12.2.4.2.)

    C] The Secondary SSN is a duplicate of the Primary SSN and the correct SSN cannot be found on the return or attachment, Research CC INOLE or ENMOD using the Primary SSN. (SSPND 351 if IDRS is unavailable.)
    D] The Secondary SSN is not found through research,
    1. Delete the entry in Field 01SS.

    2. Enter zero in the second position of Field 01EXV.

    3. If the EIC is claimed, enter B in Field 01RPC.

    E] A Dependent SSN equals another Dependent's SSN, Delete all but one of the identical SSNs.
    F] A Dependent SSN equals the Primary or Secondary SSN,
    1. Delete the dependent's SSN.

    2. Disallow the dependent when EC 010 displays by changing Field 01EXV positions 3 through 8, as needed. See IRM 3.12.3.4.1.3(7).

    G] A Child and Dependent Care SSN equals another Child and Dependent Care SSN, Delete all but one of the identical Child and Dependent Care SSNs.
    H] A Form 8839 SSN equals another Form 8839 SSN, Delete one of the Form 8839 SSNs.
    I] A Form 8839 SSN equals the Primary or Secondary SSN, Delete the Form 8839 SSN.
    J] An EIC SSN equals another EIC SSN, Delete one of the EIC SSNs.
    K] An EIC SSN equals the Primary or Secondary SSN,
    1. Delete the EIC Child's SSN.

    2. Disallow the EIC Child when EC 010 displays, by changing Field 01EXV, positions 3 through 8 as needed. See IRM 3.12.3.4.1.3(7).

Error Code 014 (CE) Entity Data

  1. Error Code 014 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 014)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    01PNC 01PNC 01PNC Name Control
    01PS 01PS 01PS Primary SSN
    01SS 01SS 01SS Secondary SSN
    01NL1 01NL1 01NL1 Name Line 1
    01NL2 01NL2 01NL2 Name Line 2
    01ADD 01ADD 01ADD Street Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code
    01TXP 01TXP 01TXP Tax Period
    01FSC 01FSC 01FSC Filing Status Code
Invalid Conditions (EC 014)
  1. Error Code 014 generates when the Entity data fields present will not generate the proper Master File Entity Code.

Correction Procedures (EC 014)
  1. If the address in the entity of the return is incomplete, perfect it from the return or attachments according to the instructions in this table. If you perfect the entity with information found in any attachment, enter it as long entity, filling in every required item from 01PS to 01ZIP. See IRM 3.12.2.4.2.

    If... And... Then...
    A] You find a complete address on an attachment consistent with the incomplete address in the entity, The street address in the entity is complete and agrees with the street address on the attachment and the rest of the address in the entity-the city, state, and Zip Code-is missing in whole or in part Enter the perfected city, state, or ZIP Code from the attachment:
    1. city and state in Filed 01C/S.

    2. Zip Code in Field 01ZIP.

    B] You find a complete address on an attachment consistent with the incomplete address in the entity, The street address in the entity is incomplete and the city, state, and Zip Code in the entity agree with the city, state, and Zip Code on the attachment Perfect the street address in the entity with the street address from the attachment. Enter the perfected street address in Field 01ADD.

    Caution:

    Perfect only present but imperfect information, not missing information, and perfect an incomplete address with the information you find elsewhere in the return or any attachments only if that information is consistent with the imperfect information in the entity. Consider the city, state, and Zip Code a single block of information.

  2. If you cannot perfect the entity with other information in the return, research INOLE and take the following action:

    If the Address is... Then...
    A] Found, Enter it as Long Entity (See IRM 3.12.2.4.2).
    B] Not found,
    1. Enter IRS in Field 01ADD.

    2. Enter the center city and state in Field 01C/S and unique ZIP Code in Field 01ZIP. See (3) below.

    Caution:

    Use the center address only if you can't perfect the address or find an address with INOLE.

    Caution:

    Don’t use any other command codes to locate the address.

  3. The city, state, and ZIP Code for each center appear below:

    Center 01C/S 01ZIP
    AUSPC Austin/TX 73301
    FSPC Fresno/CA 93888
    KCSPC Kansas City/MO 64999
    OSPC Ogden/UT 84201

Error Code 015 (CE) Spouse SSN Blank

  1. Error Code 015 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 015)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Field
    01SS 01SS 01SS Secondary SSN
    01NL1 01NL1 01NL1 Name Line 1
    01NL2 01NL2 01NL2 Name Line 2
    01ADD 01ADD 01ADD Street Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP Zip Code
    01FSC 01FSC 01FSC Filing Status Code
    01CCC 01CCC 01CCC Computer Condition Code
Invalid Conditions (EC 015)
  1. Error Code 015 generates when all of the following exist:

    1. Field 01FSC is 2, or 6.

    2. Field 01SS is blank.

    3. Computer Condition Code J is not present.

    4. The Document Code is not 72 or 73.

      Exception:

      Error Code 015 will not generate when the Tax Class is 210 and the Blocking Series is 000-299 (SFR).

Correction Procedures (EC 015)
  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Enter C in the Clear Field if either of the following apply:

    1. FSC is 3, or

    2. FSC is 2, and spousal exemption has been disallowed in EC 010, 012, or 013.

  3. Check the return and attachments for a Secondary SSN. If a Secondary SSN is found, enter in Field 01SS.

  4. If there is any indication that the spouse is not required to obtain an SSN/ITIN (i.e., Amish/Mennonite or Form 4029 indicated for the spouse on the return or attachments):

    1. Enter B in Field 01RPC if EIC is claimed.

    2. If previous entries have been made in Field 01EXV (i.e., EC 012) verify that Field 01EXV has a 1 in the second position to allow the spouse's exemption.

    3. Enter J in Field 01CCC when FSC is 2, or 6.

  5. For TY96 and later, the Secondary SSN is required to process the return if any of the following are present:

    1. The Primary taxpayer is deceased and it is a joint return.

    2. Form 4137 tax is being paid for the secondary taxpayer.

    3. Form 5329 is filed for the secondary taxpayer.

    4. Form 8606 is filed for the secondary taxpayer.

    5. Form 8919 tax is being paid for the secondary taxpayer (TY07 and later).

    6. Form 8941 us being filed and unable to determine who is filing the form (TY14 and later).

    7. Schedule H is filed for the secondary taxpayer.

    8. Self-Employment (SE) Tax is being paid for the secondary taxpayer.

  6. If the Secondary SSN cannot be found on the return or attachments, research CC INOLE using the Primary's SSN. If not found on INOLE, use CC NAMES and NAMEI for the secondary taxpayer.

    If the Secondary SSN is... And... Then...
    A] Found,   Enter the SSN in Field 01SS.
    B] Not found, Is required (see the preceding (5)), SSPND 211 to correspond for the Secondary SSN.
    C] Not found, Is not required (see the preceding (4)),
    1. Enter 0 (zero) in the second position of Field 01EXV.

    2. Enter B in Field 01RPC if EIC is claimed.

    3. Assign TPNC 206 (701 if EIC is claimed) when EC 252 displays.

  7. If conditions permit the immediate assignment of a temporary TIN (e.g., No Reply to an IRS request for a valid Secondary SSN), SSPND 320 to have Entity Control assign a temporary TIN (IRSN).

Error Code 016 (CE) FSC 2 and No Ampersand

  1. Error Code 016 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 016)
  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field name
    01NL1 01NL1 01NL1 Name Line 1
    01FSC 01FSC 01FSC Filing Status Code
    01EXC 01EXC 01EXC Exemption Code
    0411 0428 0410 Tentative Tax
    >>>> >>>> >>>>> Tentative Tax Computer
Invalid Conditions (EC 016)
  1. Error Code 016 generates when either of the following exist:

    1. Filing Status Code (FSC) is 2 but there is no ampersand (&) present in the First Name Line (Field 01NL1).

    2. FSC is not 2 and there is an ampersand present in First Name Line.

Correction Procedures (EC 016)
  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Determine if FSC should be changed when Tentative Tax is present. Refer to specific procedures in IRM 3.12.2.4.3.12, Field 01FSC in Section 01.

  3. Determine the filing status (when there is no underprint in Tentative Tax) from the name(s) in caption, signature(s), and/or filing status areas. Take the following actions:

    If FSC should be... Then...
    A] Joint, Correct Field 01NL1 to reflect two names separated by an "&" .
    B] Other than Joint, Correct the name line and delete "& " , if present.

    Note:

    Do not change the FSC except as listed in the Correction of Filing Status Codes in the Filing Status Chart in Section 01.

  4. When the second name is not available from the signature line, SSPND 211.

  5. If you are unable to determine the FSC, SSPND 211, and complete Form 6001 using paragraph F for Form 5129.

Error Code 017 (CE) Validation of ITIN Deactivation Status

  1. Error Code 017 instructions follow.

Fields Displayed - Forms 1040, 1040A, and 1040EZ (EC 017)
  1. This table shows the fields displayed:

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01FSC 01FSC 01FSC Filing Status Code
    01TXP 01TXP 01TXP Tax Period
    01EXC 01EXC 01EXC Exemption Code
    01EXV 01EXV 01EXV Exemption Verified
    01RPC 01RPC 01RPC Return Processing Code
    01SPC 01SPC 01SPC Special Processing Code
    01PS 01PS 01PS Primary SSN
    01NA1> 01NA1> 01NA1> Primary NAP Access Indicator
    01PIC> 01PIC> 01PIC> Primary ITIN Status Code
    01SS 01SS 01SS Secondary SSN
    01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator
    01SIC> 01SIC> 01SIC> Secondary ITIN Status Code
    01DS1 01DS1>   Dependent 1 SSN
    01NP1> 01NP1>   Dependent 1 NAP Access Indicator
    01DC1> 01DC1>   Dependent 1 ITIN Status Code
    01DS2 01DS2   Dependent 2 SSN
    01NP2> 01NP2>   Dependent 2 NAP Access Indicator
    01DC2> 01DC2>   Dependent 2 ITIN Status Code
    01DS3 01DS3   Dependent 3 SSN
    01NP3> 01NP3>   Dependent 3 NAP Access Indicator
    01DC3> 01DC3>   Dependent 3 ITIN Status Code
    01DS4 01DS4   Dependent 4 SSN
    01NP4> 01NP4>   Dependent 4 NAP Access Indicator
    01DC4> 01DC4>   Dependent 4 ITIN Status Code
    02DTR 02DTR   Dependent TIN Requirement
    21DSI 21DS1   Dependent 1 Child Care SSN
    21NA1> 21NA1>   Dependent 1 Child Care NAP Access Indicator
    21CC1> 21CC1>   Child Care 1 NAP ITIN Status Code
    21DS2 21DS2   Dependent 2 Child Care SSN
    21NA2> 21NA2>   Dependent 2 Child Care NAP Access Indicator
    21CC2. 21CC2>   Child Care 2 NAP ITIN Status Code
    04GE> 04GE>   Gross Exemption Amount Computer
        0405> Form 1040EZ Deduction and Exemption Amount Computer
    0410 0427 0406 Taxable Income Amount
    >>>> >>>> >>>> Taxable Income Computer
    01TCE> 01TCE>   Child Tax Credit Total Eligible Computer Number
    01TDE>     Other Dependent Credit Total Eligible Computer Number
    04COD> 0435>   Gross Child-Other Dependent Credit Computer
    04COD 0435   Child-Other Dependent Credit Amount
    >>>> >>>>   Child-Other Dependent Credit Computer
    05ACT> 0543>   Gross Additional Child Credit Computer
    05ACT 0543   Additional Child Tax Credit Amount
    >>>> >>>>   Additional Child Tax Credit Computer
    21QI 21QI   Qualifying Individuals
    21GC> 21GC>   Gross Child Care Credit Computer
    0449 0431   Child Care Credit
    0449> 0431>   Child Care Credit Computer
    50AST> 50AST>   Education Credit Eligible Student Computer Number
    04GEC> 04GEC>   Gross Education Credit Computer
    0450 0433   Education Credit Amount
    >>>> >>>>   Education Credit Computer
    05AOC 0544   Refundable Education Credit Amount
    >>>> >>>>   Refundable Education Credit Computer
Invalid Conditions (EC 017)
  1. Error Code 017 generates when:

    1. The ITIN Status Code I (inactive) is present in any of the fields listed below:
      • Primary ITIN Status Code (01PIC>)
      • Secondary ITIN Status Code (01SIC>)
      • Dependent 1 ITIN Status Code (01DC1>)
      • Dependent 2 ITIN Status Code (01DC2>)
      • Dependent 3 ITIN Status Code (01DC3>)
      • Dependent 4 ITIN Status Code (01DC4>)
      • Child Care 1 ITIN Status Code (21CC1>)
      • Child Care 2 ITIN Status Code (21CC2>)

    2. The Primary TIN begins with "9" and "X" is present in Field 01CCC or if Filing Status is 2 and Secondary TIN begins with "9" and "E" is present in Field 01RPC.

Correction Procedures (EC 017)
  1. Go to the bottom of the screen and transmit to validate.

  2. REJECTS ONLY - When returns are in workable suspense inventory, GTSEC 02 and enter R in Field 02RI to revalidate. Enter C in the Clear Field and continue processing.

    Caution:

    This action is for the Rejects screen only, not Error Code 017.

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

    Caution:

    Field 01EXV may have been used to resolve Error Codes 010, 012, 013, and 015. If an exemption was disallowed in a previous error code, leave as disallowed.

  4. Review the ITIN Status Codes for the following Fields:

    • 01PIC>

    • 01SIC>

    • 01DC1>

    • 01DC2>

    • 01DC3>

    • 01DC4>

  5. Review the fields listed in (4) to determine if the ITIN listed has an ITIN Status Code of "I" . If the ITIN Status Code is "I" , use Field 01EXV to disallow the exemption.

    Reminder:

    If RPC O is present and Field 01EXV will be used to take away exemptions, enter 0 (zero) in the first position to disallow the primary taxpayer.

    Note:

    For Prior Year Returns, disallow based on the ITIN Status at the time of filing.

  6. If the ITIN Status Code is "U" for any of the fields in (4), allow the exemption. If a child, research to determine a child’s date of birth for each ITIN Status Code U, prior to allowing or disallowing the Child Tax Credit and/or Additional Child Tax Credit.

    Note:

    The ITIN Status of “U=Unvalidated” is systemically generated at the beginning of 2016 on DM-1 only for all ITINs with zeros in the date of birth.

  7. If more than 4 dependents are present, research the dependents with an ITIN using INOLES for the ITIN Status Code. If the ITIN Status Code is "I" use Field 01EXV to disallow the exemption.

  8. Review the Child Care ITIN Status Code in Fields 21CC1> and 21CC2>. If the ITIN Status Code is" I" , enter only the number of Qualifying Individuals in Field 21QI. (It is not necessary to enter 0 (zero), just blank Field 21QI.)

  9. If the Child Care Qualifying Individual with an ITIN listed on Form 2441 is not one of the four dependents listed on line 6c, Form 1040/1040A, or an additional dependent researched above:

    1. Research CC INOLES for the ITIN Status Code for all other Child Care Qualifying Individuals with an ITIN.

    2. Determine the number of Child Care Qualifying Individuals and enter the number in Field 21QI.

  10. Austin only - If RTS shows the ITIN status as "revoked" , disallow the exemption(s) using Field 01EXV.

  11. When all required actions have been taken for Exemptions and Child Care ITINs and EC 017 redisplays, enter "C" in the Clear Field.

Error Code 018 (CE) Date of Death is Before Tax Period

  1. Error Code 018 instructions follow.

Fields Displayed - Forms 1040, 1040A and 1040EZ (EC 018)
  1. This table shows the fields displayed:

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01FSC 01FSC 01FSC Filing Status Code
    01CCC 01CCC 01CCC Computer Condition Code
    01TXP 01TXP 01TXP Tax Period
    01EXC 01EXC 01EXC Exemption Code
    01EXV 01EXV 01EXV Exemption Code Verified
    01RPC 01RPC 01RPC Return Processing Code
    01SPC 01SPC 01SPC Special Processing Code
    01DSI 01DSI 01DSI Dependent Status Indicator
    01PNC 01PNC 01PNC Primary Name Control
    01PS 01PS 01PS Primary SSN
    01PDD> 01PDD> 01PDD> Primary NAP Date of Death
    01SNC 01SNC 01SNC Secondary Name Control
    01SS 01SS 01SS Secondary SSN
    01SDD> 01SDD> 01SDD> Secondary NAP Date of Death
    01DN1 01DN1   Dependent 1 Name Control
    01DS1 01DS1   Dependent 1 SSN
    01DD1> 01DD1>   Dependent 1 NAP Date of Death
    01DN2 01DN2   Dependent 2 Name Control
    01DS2 01DS2   Dependent 2 SSN
    01DD2> 01DD2>