3.12.3 Individual Income Tax Returns

Manual Transmittal

November 14, 2017

Purpose

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

Material Changes

(1) Changed return due date to 4-17-2018 throughout IRM

(2) Changed TY16 to TY17 for current year and added new TY17 data throughout IRM

(3) Moved TY14 data to applicable prior year error codes

(4) Updated Standard Deduction, ABI, and exemption/limitation amounts in EC 252

(5) Updated EIC amounts, DQI amount, year of birth in EC 335, 337 and 338

(6) Updated Schedule SE amounts for max wages and optional method

(7) Added "QSEHRA" (Qualified Small Employer Health Reimbursement Arrangement) notation on Form 8962 in EC 197-199

(8) Changed EC 350 to EC 355 throughout

(9) Updated F6001 paragraphs based on 2018 LTR 12C

(10) IRM 3.12.3.1 Added Internal Controls

(11) IRM 3.12.3.4.8.2(1) b) EC 017 added new invalid condition

(12) IRM 3.12.3.4.10 Added Dependent to EC 019 title

(13) IRM 3.12.3.4.10.1 Deleted F1040EZ fields

(14) IRM 3.12.3.5.6 EC 027 - Reserved

(15) IRM 3.12.3.5.9 EC 030 - new - ITIN filers with Form W-2

(16) IRM 3.12.3.6.3.2 EC 038 added new invalid condition

(17) IRM 3.12.3.7.1 EC 048 - Changed the invalid condition and correction procedures

(18) IRM 3.12.3.7.2.3(2) C] Deleted H&R Block info

(19) IRM 3.12.3.13.2.4(5) a) Added MeF instruction

(20) IRM 3.12.3.13.2.4(8) Added research IRPTR

(21) IRM 3.12.3.13.2.4(9) b) Added unsupported withholding

(22) IRM 3.12.3.15.1 Added health care coverage silent return instructions in EC 157

(23) IRM 3.12.3.22.5.4 Added TY17 IRA deduction amounts and moved TY14 to PY

(24) IRM 3.12.3.22.6.3 Added TY17 student loan deduction amount and moved TY14 to PY

(25) IRM 3.12.3.22.7.3 Added primary and secondary taxpayer

(26) IRM 3.12.3.22.9.3 Added TY17 MSA amount and moved TY14 to PY

(27) IRM 3.12.3.22.10 New EC 228/528 for Domestic Production Activity Deduction

(28) IRM 3.12.3.22.11 Old EC 228/528 moved to EC 229/529

(29) IRM 3.12.3.23.1.3 EC 232 updated to reflect only a 10% of AGI for TY17

(30) IRM 3.12.3.23.7.5 Limited Itemized Deductions amounts updated

(31) IRM 3.12.3.24.4.3(4) Deleted TY14

(32) IRM 3.12.3.24.4.13 Reworded early filed decedent returns

(33) IRM 3.12.3.25.1.6 Added "HCTC" as a write-in tax on F1040, line 44

(34) IRM 3.12.3.25.2 AMT amounts and tax year changes throughout EC 267

(35) IRM 3.12.3.26.25.4(1) Changed dates from 2016 to 2017

(36) IRM 3.12.3.26.27.3(4) Changed dates from 2016 to 2017

(37) IRM 3.12.3.27.2.4(3) Added line 1t, F3800, and F8904 added to line 1zz

(38) IRM 3.12.3.28.11.10(2) Updated SRP cap for 2017 to $16,320

(39) IRM 3.12.3.30.9.4(3) Added check for F8959

(40) IRM 3.12.3.30.9.4(5) Added research for withholding support

(41) IRM 3.12.3.30.9.4(8) Reworded total payments instructions

(42) Exhibit 3.12.3-1 Form 1040, line 35, changed TPNC 100 to 557

(43) Exhibit 3.12.3-2 Added TPNCs 173, 557, 811, 812, 819, 820, 822, 823, 824

(44) Exhibit 3.12.3-2 Deleted TPNCs 501, 512, 525, 530, 545, 591, 599

(45) IPU 17U1448 issued 10-16-2017 IRM 3.12.3.22.5.3(2) c) Changed 07OTG to 0728

(46) IPU 17U1448 issued 10-16-2017 IRM 3.12.3.22.5.5(2) b) Changed 07OTG to 0728

(47) IPU 17U1448 issued 10-16-2017 IRM 3.12.3.22.5.5(3) b) Changed 07OTG to 0728

(48) IPU 17U1448 issued 10-16-2017 IRM 3.12.3.22.5.5(3) c) Changed 07OTG to 0728

(49) IPU 17U1448 issued 10-16-2017 IRM 3.12.3.22.5.5(6) Changed 07OTG to 0728

(50) IPU 17U1448 issued 10-16-2017 IRM 3.12.3.22.7.4(1) a) Added Casualty and Theft losses

(51) IPU 17U1448 issued 10-16-2017 IRM 3.12.3.22.7.4(1) b) Deleted - not

(52) IPU 17U1448 issued 10-16-2017 IRM 3.12.3.22.7.4 c) Deleted Casualty and Theft losses

(53) IPU 17U1448 issued 10-16-2017 IRM 3.12.3.23.1.8(4) Moved identified hurricanes to (4) and moved F4684 info to new Note

(54) IPU 17U1448 issued 10-16-2017 IRM 3.12.3.23.1.8(4) a) Added enter SSPND 440 if not already present

(55) IPU 17U1448 issued 10-16-2017 IRM 3.12.3.23.1.8(4) b) Changed differ to greater than

(56) IPU 17U1448 issued 10-16-2017 IRM 3.12.3.23.1.8(4) c) Added if F4684 is attached, and greater than

(57) IPU 17U1428 issued 10-12-2017 IRM 3.12.3.22.5.3(2) Added instructions for hurricane disasters reported on TY16 returns

(58) IPU 17U1428 issued 10-12-2017 IRM 3.12.3.23.1.8(4) Added instructions for hurricane disasters reported on TY16 returns

(59) IPU 17U1428 issued 10-12-2017 IRM 3.12.3.23.4.15.1(3) b) Added Applied for, ITIN reject, and none (201705368)

(60) IPU 17U1324 issued 09-11-2017 IRM 3.12.3.12.2.4(8) Note - deleted SSPND instructions

(61) IPU 17U1324 issued 09-11-2017 IRM 3.12.3.12.2.4(9) b) Deleted

(62) IPU 17U1324 issued 09-11-2017 IRM 3.12.3.12.2.4(11) Added suspense instructions and clarified amount (201705126)

(63) IPU 17U1324 issued 09-11-2017 IRM 3.12.3.25.15.8(8) c) deleted SPC S (201705135)

(64) IPU 17U1324 issued 09-11-2017 IRM 3.12.3.27.11.12(5) c) Deleted

(65) IPU 17U1324 issued 09-11-2017 IRM 3.12.3.27.11.12(6) Deleted

(66) IPU 17U1324 issued 09-11-2017 IRM 3.12.3.27.11.12(6) Added F05BDR> lines for Form 1040/1040A/1040EZ (201705284)

(67) IPU 17U1324 issued 09-11-2017 IRM 3.12.3.30.2.3(2) Added for all other filing status codes, enter C in the Clear Field (201705125)

(68) IPU 17U1324 issued 09-11-2017 IRM 3.12.3.32.4(4) Changed (11) to (12) (201705096)

(69) IPU 17U1324 issued 09-11-2017 Exhibit 3.12.3-1 Added no reply instructions for no F8332 with AOC (201705201)

(70) IPU 17U1273 issued 08-25-2017 IRM 3.12.3.5.3.3(6) Added ITIN assignment date after return due date

(71) IPU 17U1273 issued 08-25-2017 IRM 3.12.3.32.2(8) Deleted, correspondence was for a missing signature

(72) IPU 17U1196 issued 07-28-2017 IRM 3.12.3.21.7.3(4) A] and B] 2) Deleted, from Form 1098-T (201704467)

(73) IPU 17U1196 issued 07-28-2017 IRM 3.12.3.25.20.6(4) Added reminder to assign all applicable TPNCs

(74) IPU 17U1196 issued 07-28-2017 IRM 3.12.3.29.1.6(4) Added reminder to assign all applicable TPNCs (201704459)

(75) IPU 17U1196 issued 07-28-2017 Exhibit 3.12.3-1 Line 54c - added all applicable TPNCs. Deleted duplicate line 54c (201704466)

(76) IPU 17U1143 issued 07-14-2017 IRM 3.12.3.4.7.3(5) b) Added or an individual that is not court appointed (201704186)

(77) IPU 17U1143 issued 07-14-2017 IRM 3.12.3.19.2.4(8) a) 1) Deleted, input Section 73 and, 2) Deleted, input Section 74 (201704248)

(78) IPU 17U1143 issued 07-14-2017 IRM 3.12.3.26.2.4(2) Exception added - MeF return. F3800 credit is for F6765 and no EIN, do no correspond

(79) IPU 17U1094 issued 07-03-2017 IRM 3.12.3.21.1.5(8) Added instruction if disability benefits with reference to 9/11

(80) IPU 17U1094 issued 07-03-2017 IRM 3.12.3.25.2.3(5) Added, the yes box on line 6, F8962, may also be checked (201703918)

(81) IPU 17U1094 issued 07-03-2017 IRM 3.12.3.25.8.4(1) C] Changed to, is 300 or less. (201703919)

(82) IPU 17U1094 issued 07-03-2017 IRM 3.12.3.25.8.4(1) D] Deleted old D] new D] changed to, is more than 300

(83) IPU 17U1094 issued 07-03-2017 IRM 3.12.3.25.18.3(4) Added, and F0447>/0430> is greater than zero (201703915)

(84) IPU 17U1094 issued 07-03-2017 IRM 3.12.3.26.2.4(2) Added exception if carryforward credits box C is checked on F3800, Part III

(85) IPU 17U1079 issued 06-28-2017 IRM 3.12.3.3.9.5(11) Deleted table and added refer to appropriate F1040/A/EZ in EC 252

(86) IPU 17U1079 issued 06-28-2017 IRM 3.12.3.19.1.4(1) e) Added, enter A in Field 02ARC

(87) IPU 17U1079 issued 06-28-2017 IRM 3.12.3.19.1.4(2) e) Added, enter A in Field 02ARC

(88) IPU 17U1079 issued 06-28-2017 IRM 3.12.3.23.1.16(2) A] Added, assign appropriate dependent disallowed TPNC (201703914)

(89) IPU 17U1079 issued 06-28-2017 IRM 3.12.3.23.1.16(2) E] - G] Added TPNCs 606-610

(90) IPU 17U1079 issued 06-28-2017 IRM 3.12.3.23.1.29(2) A] Added, assign appropriate dependent disallowed TPNC

(91) IPU 17U1079 issued 06-28-2017 IRM 3.12.3.23.1.29(2) E] - G] Added TPNCs 606-610

(92) IPU 17U1079 issued 06-28-2017 IRM 3.12.3.23.1.35(4) Added TPNCs 607 and 608

(93) IPU 17U1036 issued 06-20-2017 IRM 3.12.3.26.2.4(2) Deleted lines 4a-4i

(94) IPU 17U1036 issued 06-20-2017 IRM 3.12.3.26.2.5(1) Deleted line 3 bullet

(95) IPU 17U1036 issued 06-20-2017 IRM 3.12.3.26.2.6(2) Changed Field 2225 to 2224

(96) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.7.4.3(2) Added note to inform management when suspending EC 067 (201703614)

(97) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.9.6.4(1) Added exception if Amish, Mennonite or F4029 indicated (201703777)

(98) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.24.2.4(2) Added note to refer to job aid for F6251 fields

(99) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.24.2.13(5) B] Deleted filer is a child. Added Then instructions

(100) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.24.2.13(5) C] Deleted filer is a child

(101) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.24.3.3(2) Added instruction to input Section 32 and RPC 5

(102) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.24.3.3(6) Deleted correspondence instruction

(103) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.24.3.3(8) Added correspondence instruction (201703612)

(104) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.24.3.3(9) Deleted correspondence instruction for F1040A. Deleted note

(105) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.24.3.3(10) Moved to (3)

(106) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.25.27.3(3) A] Changed enter in to move to

(107) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.25.27.3(3) K] Added then instructions for Part II and Part III, F8911

(108) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.25.27.3(3) O] Added instructions based on amount

(109) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.25.28.4(3) Deleted table

(110) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.25.28.4(3) Added instructions if amount is from F8912

(111) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.25.28.4(4) Added instructions if amount is from F8911 or 8834

(112) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.25.28.4(4) A] Added then if conditions in (5) don't apply, SSPND 490. Lead forward to HQ

(113) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.25.28.4(4) C] Added SSPND 490. Lead forward to HQ

(114) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.25.28.6 Deleted

(115) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.3(1) Deleted

(116) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.3(2) B] Deleted

(117) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.3(4) Deleted table

(118) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.3(5) Deleted table

(119) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.3(6) Deleted table

(120) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.3(3) Deleted if EC 304 displays

(121) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.3(5) Moved Claim of Right and deleted table

(122) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.4(1) Added Part III to identify each business credit and amount claimed

(123) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.4(2) Added each credit must have supporting form. If not SSPND 211. Added Exception if EIN is present on lines 4a-4i and F4684

(124) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.4(3) Added new supporting table and instructions. Deleted old table.

(125) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.4(4) Deleted

(126) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.5 through 3.12.3.26.2.16 Deleted and renumbered sections

(127) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.5 Added Part I, F3800, line numbers and instructions

(128) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.18 through 3.12.3.26.2.22 Deleted and renumbered sections

(129) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.6 Added new Part II, F3800, with line numbers and instructions

(130) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.24 through 3.12.3.26.2.30 Deleted and renumbered sections

(131) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.7 Changed title

(132) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.7(3) Added an amount in F22GC> should match F3800, line 38

(133) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.7(5) Added matches amount on line 38, F3800. Deleted F0454A>

(134) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.7(5) A] Added if either present or not present. Added Note, if amount on lines 4a-4i, F3800, not limited by alt min

(135) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.7(5) B] Added Then - 2) verify transcription, 3) Refer to (6) below and instructions, 4) Enter C in the Clear Field

(136) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.7(5) old B] and C] deleted

(137) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.7(7) Added, when F22GC> doesn't match line 38, F3800, SSPND 490. Lead forward to HQ. Deleted table

(138) IPU 17U1026 issued 06-19-2017 IRM 3.12.3.26.2.7(8) Deleted

(139) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.6.7.3(2) E] Deleted - see note

(140) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.6.7.3(2) F] Deleted 1. Added note to delete RPD if entered in EC 197-199 (201703351)

(141) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.8.6.3(7) B] and C] Deleted columns 34 and 35 (201703349)

(142) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.19.1.4(1) e) Added instructions to clear if F8962 amounts are correct (201703342)

(143) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.19.1.4(2) e) Added instructions to clear if F8962 amounts are correct

(144) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.19.1.4(4) Moved instruction to enter taxpayer’s original amounts to a)

(145) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.19.1.5 Deleted - Reply

(146) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.19.1.6 Deleted - No Reply

(147) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.19.2.4(8) a) Exception added if F8962, Part IV, has transcribable entries with zero percent allocation (201703064)

(148) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.24.1.4(2) Reworded changing FSC 4 to 1 or 7

(149) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.25.13.4(1) Added T-DAT information

(150) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.25.13.4(2) Added fields to And column A], B], and C]

(151) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.25.13.4(2) C] 1) Added if dependent students continue to (3)

(152) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.25.13.4(2) C] 2) Added if only primary or secondary is student

(153) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.25.13.4(3) Added fields to And column A], B], and C]

(154) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.25.28.4(4) Deleted exception for F8910 and 8936

(155) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.25.28.4(4) A] Added refer to conditions in (5), added if conditions in (5) don’t apply

(156) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.25.28.4(5) Added Alt Min conditions

(157) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.26.2.29(5) A] Added refer to conditions in (6), added if conditions in (6) don’t apply

(158) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.26.2.29(6) Added Alt Min conditions

(159) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.26.2.31(5) Deleted

(160) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.27.13.4(2) C] Deleted note

(161) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.27.14.3(2) C] Deleted note

(162) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.27.15.3(1) Corrected link from 14 to 15 (201703332)

(163) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.29.1.11(1) Added T-DAT information

(164) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.29.1.11(2) Added fields to And column A], B], and C]

(165) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.29.1.11(2) C] Added, continue to (3) to determine children’s eligibility

(166) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.29.1.11(3) Added fields to And column A], B], and C]

(167) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.29.1.11(3) C] Added reminder if more than 4 dependents

(168) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.29.2.4(1) Added T-DAT information

(169) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.29.2.4(2) Added fields to And column A], B], and C]

(170) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.29.2.4(2) C] 1. Added if dependent students, continue to (3)

(171) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.29.2.4(2) C] 2. Added if only primary or secondary student

(172) IPU 17U0949 issued 06-02-2017 IRM 3.12.3.29.2.4(3) Added fields to And column A], B], and C]

(173) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.2.2.3(2) B] Added, if F14039 is attached or ID theft noted

(174) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.2.2.3(2) D] Added, or ITVA

(175) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.19.2.4(8) a) Added and/or (201702914)

(176) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.20.6.10(4) Added, the taxpayer is using the optional method

(177) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.20.6.10(5) Changed line 4b to line 6 (201702749)

(178) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.21.3.8(1) B] And column - deleted 2 percent limitation

(179) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.21.3.8(1) B] Then column - changed fields to 0705 and 0709 and delete 0310. Changed TPNC 112 to 120 (201702839)

(180) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.21.3.19(2) Deleted TPNC 112

(181) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.21.12.4(2) Deleted TPNC 112

(182) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.22.2.6(2) Deleted TPNC 112

(183) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.23.1.40(2) Deleted TPNC 112

(184) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.25.18.5(1) Added, except, to conditions (201703058)

(185) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.27.13.2(1) a) and b) Reworded invalid conditions

(186) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.27.14.4(3) Added instructions to DLSEC 43 and enter RPC B (201702842)

(187) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.29.7.3(5) Added MeF note for write-in credits

(188) IPU 17U0853 issued 05-15-2017 IRM 3.12.3.29.9.8(1) Added MeF note for write-in credits

(189) IPU 17U0853 issued 05-15-2017 Exhibit 3.12.3-2 Deleted Prior Year Notice Codes

(190) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.2.4.3(9) C] Added instructions if TIN assignment date is all zeros

(191) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.2.4.3(13) D] Added instructions if TIN assignment date is all zeros

(192) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.3.3.5(3) a) 3] Added instructions if TIN assignment date is all zeros

(193) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.3.3.5(3) b) 3] Added instructions if TIN assignment date is all zeros

(194) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.3.3.5(4) B] Added instructions if TIN assignment date is all zeros

(195) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.3.3.6(10) K] Added instructions if TIN assignment date is all zeros

(196) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.19.1.5(4) Changed 197 to 189 (201702572)

(197) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.19.2.4(2) Added, or indicates, and changed exchange to marketplace

(198) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.19.2.4(8) a) Added exception, do not convert if F8962 does not have transcribable entries in Part II (201702573)

(199) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.19.7.5(1) No Reply - added if no reply is after return due date (201702540)

(200) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.19.9.5(1) No Reply - added if no reply is after return due date (201702540)

(201) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.19.10.5(1) No Reply - added if no reply is after return due date (201702540)

(202) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.19.11.5(1) No Reply - added if no reply is after return due date (201702540)

(203) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.20.6.4(3) Changed IRM ref from .22 to .17 (201702756)

(204) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.21.3.6(1) Added move Field 0309B to 0309A if used in total income computation

(205) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.23.4.3(4) c) Added MeF CCCY edited reason "fractional exemptions claimed" with instructions

(206) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.25.20.10 Deleted TPNC 627

(207) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.26.2.29(5) B] and C] Changed line 4h to 4i (201702751)

(208) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.26.2.29(6) B] , C], and D] Changed line 4h to 4i (201702751)

(209) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.26.4.4(7) c) Changed line 31, T-ALT> to line 33, T-TWO> (201702750)

(210) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.13.4(1) Added T-DAT> explanation

(211) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.13.4(2) Updated PY table with applicable TIN assignment date fields and instructions

(212) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.13.4(3) Updated PY table with applicable TIN assignment date fields and instructions

(213) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.13.4(4) d) Added enter clear

(214) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.13.4(4) e) Added assign appropriate TPNCs

(215) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.14.13(1) Added T-DAT> explanation

(216) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.14.13(2) Updated PY table with applicable TIN assignment date fields and instructions

(217) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.14.13(3) Updated PY table with applicable TIN assignment date fields and instructions

(218) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.14.13(4) d) Added assign appropriate TPNCs

(219) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.15.3(11) A] and B] Changed 1990 to 1991

(220) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.15.7(1) Added T-DAT> explanation

(221) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.15.7(2) Updated PY table with applicable TIN assignment date fields and instructions

(222) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.27.15.7(3) d) Added assign appropriate TPNCs

(223) IPU 17U0784 issued 05-01-2017 IRM 3.12.3.29.1.12 Deleted TPNC 627

(224) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.3.1.3(8) E] Added instructions for ITIN status revoked

(225) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.3.3.6(10) J] Added instructions for ITIN status revoked

(226) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.3.8.3(6) Deleted Child Care Credit

(227) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.3.8.3(10) Added instructions for ITIN status revoked (201702174)

(228) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.12.7.3(2) 1) Added, if not present

(229) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.12.7.3(2) 2) Added (on either TIN or X-REF TIN)

(230) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.12.7.3(2) 3) Added Note to enter UA info in first available field

(231) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.23.1.39(2) c) Deleted

(232) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.23.1.39 (3) (4) and (5) Reworded and rearranged order

(233) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.23.1.39 (10) Added TY06 instructions for previous and no previous math error

(234) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.23.4.5(3) Added TY06 instructions for previous and no previous math error (201702117)

(235) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.23.4.5 Moved (3) to (4)

(236) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.24.1.16 Rearranged order of TY

(237) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.24.1.16(5) Changed TY06-TY08 to TY13-TY07

(238) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.24.1.16(6) Moved (4) to (6)

(239) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.24.1.16(8) Added TY06 instructions for previous and no previous math error

(240) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.25.8.4(1) I] Deleted and also computes line 55 to zero (201702232)

(241) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.25.10.8(8) Added TPNC 100 to #237

(242) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.25.10.11(1) Added TPNC 100 to #237

(243) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.25.20.5(2) Added exception to research DOB for valid ITIN

(244) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.25.20.5(3) Added research DOB for valid ITIN

(245) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.27.15.8 (2) Added TPNC 808 (201702465)

(246) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.29.1.3(4) c) Added valid to TIN (201702464)

(247) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.29.1.5(2) Added exception to research DOB for valid ITIN

(248) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.29.1.5(3) Added research DOB for valid ITIN

(249) IPU 17U0693 issued 04-17-2017 IRM 3.12.3.32.3(3) Added Non-ACA related

(250) IPU 17U0662 issued 04-10-2017 IRM 3.12.3.4.7.3(2) Added FSC 6 (201702098)

(251) IPU 17U0662 issued 04-10-2017 IRM 3.12.3.23.1.39(2) Added reminder computer programming is for current year plus two prior years

(252) IPU 17U0662 issued 04-10-2017 IRM 3.12.3.23.1.39(4) a) changed TY05 to TY06 (201702117)

(253) IPU 17U0662 issued 04-10-2017 IRM 3.12.3.23.1.39(8) Deleted TY06 and TY05

(254) IPU 17U0662 issued 04-10-2017 IRM 3.12.3.24.1.16(2) Changed TY12 to TY13 and TY13 to TY14 (201702117)

(255) IPU 17U0662 issued 04-10-2017 IRM 3.12.3.24.1.16(5) Changed TY12 to TY13

(256) IPU 17U0662 issued 04-10-2017 IRM 3.12.3.27.10.7(1) Added to HDHP and HSA, only if Field 5221/5321 is not present (201702116)

(257) IPU 17U0662 issued 04-10-2017 IRM 3.12.3.27.15.4(3) A] Added Field 0508A (201702173)

(258) IPU 17U0620 issued 04-03-2017 Deleted the contingency instructions from all ACA error codes (068, 190-194, 196, 270-276, 344-346).

(259) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.12.3.3(2) Deleted first note and exception

(260) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.12.3.3(4) Added instructions to research MeF self-prepared returns when claiming excess SST (201701763)

(261) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.12.3.3(7) Added note for USS on excess SST computation

(262) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.21.3.9(1) Added C] correspond if no indication of recapture (201701813)

(263) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.21.12.3(3) Added instructions when taxpayer completes only column f in Part II, Form 8962

(264) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.22.4.3(5) Deleted manual computation for itemized deductions (201701909)

(265) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.2.3(3) Moved (2) to (3)

(266) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.2.3(5) Deleted (3) and (4)

(267) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.2.3(5) Added instructions when taxpayer completes only column f in Part II, F8962

(268) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.13.3(5) Added TY15 and prior reminder

(269) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.13.3(6) Added TY15 and prior reminder

(270) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.3(2) Added for each qualifying child

(271) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.3(4) Added TY15 and prior reminder

(272) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.3(5) and (7) Deleted

(273) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.3(6) Moved primary and secondary from a)-c) to (6)

(274) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.3(8) a) Deleted Note

(275) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.4 Deleted (3) and (4)

(276) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.5 Deleted enter in F02CEV

(277) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.6(3) Deleted

(278) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.6(3) Added when to enter 1 in F01CT1/2/3/4

(279) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.6(4) Added instructions to use table or (5) and revised table (201701626)

(280) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.6(5) Added instructions when more than 4 dependents qualify for CTC

(281) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.6 Deleted (7) - (11)

(282) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.7 Added Field 0452/0435 and instructions

(283) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.25.20.8 Added enter 1 in verified field to limit CTC to zero.

(284) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.27.6.6(2) D] Added disposition codes C and D. Deleted E] (201701663)

(285) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.27.13.3(2) Added TY15 and prior reminder

(286) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.27.13.3(3) Added TY15 and prior reminder

(287) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.27.14.5(8) c) Deleted Note for TPNC 100

(288) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.27.14.10(4) Deleted TPNC 100

(289) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.27.14.10(5) H] Added TY15 and prior reminder

(290) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.27.14.10(6) C] Added TY15 and prior reminder

(291) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.27.15.3(12) J] Added TY15 and prior reminder

(292) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.3(3) Deleted

(293) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.3(4) Added TY15 and prior reminder

(294) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.3(5) Deleted

(295) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.3(6) Moved primary and secondary from a)-c) to (6)

(296) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.3(7) and (8) Deleted

(297) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.3(10) Added if Sch 8812, line 8, is only entry, GTSEC 47 and transmit

(298) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.3 (11) - (19) Deleted

(299) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.4 (3) and (4) Deleted

(300) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.5 (3) Deleted enter 02CEV

(301) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.6 Revised and added table and instructions for more than four qualifying CTC (201701626)

(302) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.7 Deleted

(303) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.8 Deleted

(304) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.9 (2) Added instructions for ACTC manual computation

(305) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.8 Added Field 4707 and instructions

(306) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.9 Added Field 0567/0543 and instructions

(307) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.10 Added Field 0567V/0543V and instructions

(308) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.1.13 Deleted ACTC computer

(309) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.2.4 Added PY T-DAT> table

(310) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.7.3 Moved (5) to (4) (201701682)

(311) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.9.3(3) Added TPNC 100 w/808 (201701816)

(312) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.29.9.8(1) E] Added Credit for Repayment Code:Tax (201701682)

(313) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.31.1 Title changed from 91 to 92

(314) IPU 17U0620 issued 04-03-2017 IRM 3.12.3.31.1.2(1) Changed 91 to 92

(315) IPU 17U0548 issued 3-22-2017 IRM 3.12.3.19.7.3(4) Changed AC 224 to 495 and deleted correspondence instructions

(316) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.3.8.3(6) Added instructions for ITIN Status Code U

(317) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.5.2.3(2) A] and B] Changed 4 to 1 (201702099)

(318) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.5.3.3(8) a) Moved return due date information here from (9)

(319) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.5.3.3(9) Deleted

(320) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.14.1.2(1) Deleted table

(321) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.14.1.2(2) Moved to (1)

(322) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.14.1.3(1) Added go to bottom of screen and transmit

(323) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.14.1.3(2) Deleted

(324) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.14.1.3(3) Deleted

(325) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.14.1.3(4) Added enter C in Clear Field

(326) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.14.1.3(5) - (10) Deleted

(327) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.19.1.3(2) Changed AC 224 to 495 and deleted correspondence instructions

(328) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.19.1.4 Changed title from 495 to 499 (201701116)

(329) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.19.1.4(6) Changed clear to AC 424

(330) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.19.1.5 Added Reply instructions (201701761)

(331) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.19.1.6 Added No Reply instructions

(332) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.19.9.3(4) Changed SSPND 224 to 495. Deleted TY15/TY14 Action Code

(333) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.19.10.3(4) Changed SSPND 224 to 495. Deleted TY15/TY14 Action Code

(334) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.19.11.3(4) Changed SSPND 224 to 495. Deleted TY15/TY14 Action Code

(335) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.20.1.4 C] Added instructions to adjust Section 17/18, if appropriate (201701597)

(336) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.21.1.4(2) a) Included Form RRB-1099, box 5

(337) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.21.1.4(2) b) Added disability instructions

(338) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.21.1.4(3) Added a) and b) Moved negative amount instructions from (4)

(339) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.21.1.4(4) Deleted

(340) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.21.1.4(5) Deleted

(341) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.21.1.4(8) Deleted

(342) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.21.1.5(7) Deleted

(343) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.21.1.5(8) Deleted

(344) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.21.1.5(10) Deleted

(345) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.21.1.5(11) Deleted Note

(346) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.21.1.6 Added Reply instructions

(347) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.21.5.4(4) Added TPNC instruction (201701760)

(348) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.22.1.3(2) and (3) Change 1951 to 1952 (201701725)

(349) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.25.10.10(5) Deleted, with a name and SSN ((201701526)

(350) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.29.2.3(9) a) Deleted, is after return due date

(351) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.29.2.3(13) Changed to RPC O instructions. Moved old (19) up to (13) (201701762)

(352) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.29.2.3(14) Deleted RPC O instructions

(353) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.29.2.3(14) Deleted A] and D]

(354) IPU 17U0532 issued 03-20-2017 IRM 3.12.3.32.2(1) Added instructions to refer to IRM 3.12.37.24.11.2

(355) IPU 17U0532 issued 03-20-2017 Exhibit 3.12.3-1 Deleted, Line 36 no reply instruction for F2106

(356) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.2.4.3(9) C] Added research TIN assignment date instructions

(357) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.2.4.3(10) Added, if not present

(358) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.3.3.5(3) a)3] Added research TIN assignment date instructions (201701347)

(359) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.3.3.5(3) b)3] Added research TIN assignment date instructions

(360) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.3.3.5(4) B] Added research TIN assignment date instructions

(361) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.3.3.6(10) Deleted H] and I], and added new J] with research TIN assignment date instructions

(362) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.4.6.3(1) Deleted, and follow the procedures in sequence below

(363) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.4.8.4(2) Changed Field 0540 to 0541 (201701655)

(364) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.5.3.3(7) Moved old (9) to (7)

(365) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.5.3.3(8) Deleted instructions for four or less dependents and Field 02CEV. Added determine number eligible

(366) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.5.3.3(8) a) Added list of CTC eligibility criteria

(367) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.5.3.3(8) a) Changed born before 1997 to under age 17 (201701638)

(368) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.5.3.3(11) Deleted

(369) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.10.5.3(4) Changed paragraph from f to e and & to # (201701683)

(370) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.12.2.4(5) b) Added, and/or S Corporations

(371) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.21.5.7 Added EC 522 correction procedures

(372) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.25.15 Added EC 585 to title

(373) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.25.15.2 Added invalid condition for EC 585

(374) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.25.15.7 Added EC 585 correction procedures

(375) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.25.20.6(4) b Changed differs from the amount to number of boxes checked

(376) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.27.5.9(5) a Changed 05SSN to 59SSN

(377) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.29.7.5.3(1) Added, and later (201701636)

(378) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.29.7.5.3(2) Added, and later

(379) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.29.7.5.4(1) Added, and later (201701636)

(380) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.32.1(3) Added, revalidating instructions regardless of suspense action code, and caution if recalling record is needed

(381) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.32.2(5) Deleted EC 027 and for the following error codes. Added (HCTC)

(382) IPU 17U0489 issued 03-13-2017 IRM 3.12.3.32.4(2) Deleted EC 027 and for the following error codes. Added (HCTC)

(383) IPU 17U0489 issued 03-13-2017 Exhibit 3.12.3-1 Added revalidating instructions

(384) IPU 17U0432 issued 03-03-2017 IRM 3.12.3.19.7.3(4) Changed paragraph 9 to a and y and % to w

(385) IPU 17U0432 issued 03-03-2017 IRM 3.12.3.25.2.3(7) c) Deleted TPNC 558

(386) IPU 17U0432 issued 03-03-2017 IRM 3.12.3.25.3.3(2) c) Deleted TPNC 558

(387) IPU 17U0432 issued 03-03-2017 IRM 3.12.3.25.4.3(4) c) Deleted TPNC 558

(388) IPU 17U0432 issued 03-03-2017 IRM 3.12.3.25.5.3(6) e) Deleted TPNC 558

(389) IPU 17U0432 issued 03-03-2017 IRM 3.12.3.25.6.3(3) b) Deleted TPNC 558

(390) IPU 17U0432 issued 03-03-2017 IRM 3.12.3.25.13.3(5) Added TIN Assignment date info when field displays with all zeros

(391) IPU 17U0432 issued 03-03-2017 IRM 3.12.3.25.20.3(5) Added TIN Assignment date info when field displays with all zeros

(392) IPU 17U0432 issued 03-03-2017 IRM 3.12.3.27.13.3(2) Added TIN Assignment date info when field displays with all zeros

(393) IPU 17U0432 issued 03-03-2017 IRM 3.12.3.29.1.3(4) Added TIN Assignment date info when field displays with all zeros

(394) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.5.3.3(3) Added T-DAT> instructions

(395) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.5.3.3(9) Added T-DAT> instructions

(396) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.19.1.3(2) Changed SSPND 495 to 224 with paragraph 9.

(397) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.19.1.3(3) - (6) Deleted

(398) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.19.2.4(7) a) Added Note to not assign a F8962 transferring error TPNC when no amount is present on line 46/69, F1040 or 29/45, F1040A

(399) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.19.7.3(4) Changed SSPND 495 to 224 with paragraph 9 for TY16

(400) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.19.9.3(4) Changed SSPND 495 to 224 with paragraph 9 for TY16

(401) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.19.10.3(4) Changed SSPND 495 to 224 with paragraph 9 for TY16

(402) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.19.11.3(4) Changed SSPND 495 to 224 with paragraph 9 for TY16

(403) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.25.7.3(3) d) Deleted reply instructions (201701371)

(404) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.27.6.3(4) Deleted exception

(405) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.27.6.3(5) Added instructions when FTHBC repayment is made for other than FS 2 (201700936)

(406) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.29.2.3(9) d) and 19c) Changed TPNC 644 to 645

(407) IPU 17U0419 issued 03-02-2017 IRM 3.12.3.29.5.3(2) d) Deleted reply instructions (201701370)

(408) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.4(2) Deleted, taxpayers will add line 21, F8959, to line 64, F1040

(409) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.4(3) Changed add to line, to include in field

(410) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.4(4) Added verify withholding is supported. Deleted correspondence info

(411) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.4(5) Deleted if withholding is excessive

(412) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.4(8) Added unsupported. Table changes - Deleted B], New B] added taxable and changed 28% to 10%

(413) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.4(8) Deleted D]. New C] added taxable and changed 28% to 10%. Deleted F]. Note-added unsupported and $3,000 or more

(414) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.4(9) Deleted table

(415) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.4(9) New- added instructions when wages are reported research IRPTR

(416) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.4(10) New - added instructions when wages are not reported research IRPTR

(417) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.4(11) Added, complete F6001, paragraph B

(418) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.5(1) D] Added SSPND 211 with F6001, paragraph h, fill-in #29

(419) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.6(1) Added taxable, deleted gross

(420) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.12.2.7 Deleted

(421) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.29.9.11(5) Changed Field 05PYM to 05OTH (201701208)

(422) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.23.4.3(3) Added instructions to enter R in Field 02RI to revalidate ALL MeF Returns

(423) IPU 17U0387 issued 02-27-2017 IRM 3.12.3.23.4.3(4) Reworded and added bullets to define C&E rules for CCC Y. Deleted Note

(424) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.2.2.3(2) D] Added instructions for statute returns coded SPC B by IVO (201700942)

(425) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.3.8.3(5) Changed (2) to (4)

(426) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.5.3.3(4) Deleted - taxpayer who checked no box, and deleted Note and Caution

(427) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.5.3.3(4) Changed child is eligible for CTC to consider as Yes box. Added TIN tests to eligibility (201700932)

(428) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.5.3.3(5) Deleted

(429) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.5.3.3(5) Added exception to not correspond when all children ineligible

(430) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.5.3.3(6) Added instructions if 4 or less dependents and any marked no to physical presence test

(431) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.5.3.3(7) Added if additional Schedules 8812 or statement attached with more qualifying children listed

(432) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.5.3.3(8) Reworded if more than 4 qualifying dependents present

(433) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.19.1.3 Added (3) - (6) with instructions to provide return information to HQ

(434) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.19.1.4(3) Added Field 7324>

(435) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.19.1.4(4) Changed Field 0725> to 7325>

(436) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.25.15.3(9) and (10) Added reminder referencing the error codes that would have displayed for TIN issues (201700923)

(437) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.25.15.4(8) a) Changed verify to research

(438) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.25.15.7(13) Changed TY65 to TY06

(439) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.25.21.3(5) Added, use the following table. Reworded the Reminder.

(440) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.25.21.3(5) Table - Reworded, changed TPNCs 100 to correct numeric, and added new E] and F]

(441) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.25.21.4(2) Added, Parts I and II are reversed

(442) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.25.21.4(3) Table - A] Changed TPNC 100 to 556

(443) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.25.21.4(3) Table - D] Changed TPNC 100 to 521

(444) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.25.21.6(2) Added TY09 and TY10 to TPNC 561

(445) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.27.5.7 Changed Field 0459B to 0460B (201700922)

(446) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.27.13.3(3) Changed Fields 01AD1>, 01AD2>, 01AD3> to 43AD1>, 43AD2>, 43AD3> and deleted 01AD4> (201700990)

(447) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.27.14.10(6) C] Changed Fields 01AD1>, 01AD2>, 01AD3> to 43AD1>, 43AD2>, 43AD3> and deleted 01AD4>

(448) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.29.2.3(9) Added Section 50

(449) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.29.2.3(9) a) Added research INOLES, TIN assignment date, and ITIN Status Code

(450) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.29.2.3(9) b) Added using qualifying factors in a)

(451) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.29.2.3(9) c) Added eligible students. Deleted Note with TPNCs

(452) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.29.2.3(9) d) New - added TPNCs

(453) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.29.2.3(18) Added if Education Credit is limited or denied

(454) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.29.2.3(18) b) Deleted primary/secondary expired ITIN fields

(455) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.29.2.3(18) c) Deleted primary/secondary TIN assignment date fields

(456) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.29.2.3(18) c) Added reminder of TIN related error codes

(457) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.29.2.3(19) b) Changed TPNC 604/605 to 673/674

(458) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.29.2.3(19) d) Changed TDAT to return due date

(459) IPU 17U0358 issued 02-23-2017 IRM 3.12.3.29.2.3(19) d) Added reminder of TIN related error codes

(460) IPU 17U0358 issued 02-23-2017 Exhibit 3.12.3-1 Form 1040, line 52 - Added EC 038 and changed actions to a step list. Deleted TY11 and prior instructions (201700916

(461) IPU 17U0358 issued 02-23-2017 Exhibit 3.12.3-1 Form 1040, line 67 - Added EC 340

(462) IPU 17U0358 issued 02-23-2017 Exhibit 3.12.3-1 Form 1040A, line 35 - Added EC 038 and changed actions to a step list. Deleted TY11 and prior instructions (201700916)

(463) IPU 17U0358 issued 02-23-2017 Exhibit 3.12.3-1 Form 1040A, line 43 - Added EC 340

(464) IPU 17U0358 issued 02-23-2017 Exhibit 3.12.3-1 Schedule 8812 - Deleted, additional

(465) IPU 17U0358 issued 02-23-2017 Exhibit 3.12.3-2 TPNC 561- Added TY10 and TY09

(466) IPU 17U0335 issued 02-17-2017 IRM 3.12.3.3.8.3 Deleted (4)

(467) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.14.1.3(1) B] Deleted, entries in only Part I

(468) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.2.2(1) Moved Section 73/74 from a) and b) up to (1)

(469) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.2.2(1) a) Changed received to payments were made

(470) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.2.3(2) Changed for form to Section 73/74

(471) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.2.3(5) Added if (1) - (4) do not apply

(472) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.2.4(5) changed line 29 to 25 and 24 to 25

(473) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.2.4(7) a) Reworded F8962 from blank to if no transcribable amounts. Added Note F1095-A not required for complete response

(474) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.2.4(8) a) Added - a completed - F8962

(475) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.4.3(2) Moved (6) and (7) up to new (2) and (3), and deleted (5)

(476) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.4.3(5) Added if (1) -(4) do not apply

(477) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.4.4(4) Changed to lines 2a and 2b, and deleted line 3

(478) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.5 Corrected title and changed Part 5 to V

(479) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.5.2(1) Changed Part 5 to V

(480) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.5.3(3) Changed Part 2 to II

(481) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.6 Changed Part 4 to IV

(482) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.6.2(1) Changed Part 4 to IV

(483) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.6.3(4) Changed Part 2 to II

(484) IPU 17U0328 issued 02-17-2017 7 IRM 3.12.3.19.7.3(3) Added if F1095-A is attached

(485) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.7.3(3) c) Deleted if F1095-A is attached

(486) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.7.3(4) Moved TY16 suspense prior to TY14 and TY15

(487) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.7.3(5) Moved and reworded BOE/IRPOL instructions

(488) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.8 Changed Part 2 to II

(489) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.8.2(1) a) Changed Part 4 to IV

(490) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.8.2(1) b) Changed Part 5 to V

(491) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.9.3(2) Deleted instruction if amount over $25,000

(492) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.9.3(3) Added if F1095-A is attached

(493) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.9.3(3) a) Added - annual totals

(494) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.9.3(3) b) Added - monthly amounts

(495) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.9.3(3) c) Deleted if F1095-A is attached

(496) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.9.3(4) Moved TY16 suspense prior to TY14 and TY15

(497) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.9.3(5) Moved and reworded BOE/IRPOL instructions

(498) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.10.3(2) Deleted instruction if amount over $25,000

(499) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.10.3(3) Added if F1095-A is attached

(500) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.10.3(3) a) Added - annual totals

(501) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.10.3(3) b) Added - monthly amounts

(502) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.10.3(3) c) Deleted if F1095-A is attached

(503) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.10.3(4) Moved TY16 suspense prior to TY14 and TY15

(504) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.10.3(5) Moved and reworded BOE/IRPOL instructions

(505) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.11.3(2) Deleted instruction if amount over $25,000

(506) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.11.3(3) Added if F1095-A is attached

(507) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.11.3(3) a) Added - annual totals

(508) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.11.3(3) b) Added - monthly amounts

(509) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.11.3(3) c) Deleted if F1095-A is attached

(510) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.11.3(4) Moved TY16 suspense prior to TY14 and TY15

(511) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.19.11.3(5) Moved and reworded BOE/IRPOL instructions

(512) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.21.12.3(2) Added if blank or no transcribable amounts are present

(513) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.23.1.16(2) A] Added TPNC 644

(514) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.23.1.29(2) A] Added TPNC 644

(515) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.25.2.3(7) b) Added TPNC 100 w/ 642, 643, 644

(516) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.25.21.3(4) D] moved to 3.12.3.25.21.4(6)

(517) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.25.21.3(5) Added Nonbusiness credit from Part II

(518) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.25.21.3(5) A] moved to D]

(519) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.25.21.3(5) A] Deleted, for TY13 and later and added Field 01SPC

(520) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.25.21.3(5) B] Deleted, for TY13 and later and added Field 01SPC

(521) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.25.21.3(5) C] Deleted, for TY13 and later and added Field 01SPC and Part II completed in Reminder

(522) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.25.21.3(5) D] Moved here from A]

(523) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.25.21.4(6) Added prior to TY06 instructions

(524) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.27.14.5(7) Changed Field 43MOX to 43MO1/2/3

(525) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.27.14.8(2) Changed lines 7 and 21 to Field 0307 and 0321

(526) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.27.14.8(6) Reworded statutory employee instructions

(527) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.27.14.8(6) d) Added use EIC earned income worksheets in Job Aid 2515-015 or 2515-014

(528) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.27.14.8(7) Deleted

(529) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.27.15.3(11) A] and B] Changed YOB to 1952 (201700792)

(530) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.29.7.5.3(1) E] Added enter CCC U and deleted UA instructions

(531) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.29.7.5.3(1) G] Changed UA amount to 2,000

(532) IPU 17U0328 issued 02-17-2017 IRM 3.12.3.29.7.5.4(1) a) Deleted UA instruction

(533) IPU 17U0305 issued 02-14-2017 IRM 3.12.3.3.8.3(2) Deleted instructions to SSPND 440

(534) IPU 17U0305 issued 02-14-2017 IRM 3.12.3.3.8.3(1) Added go to bottom of screen and transmit EC 017

(535) IPU 17U0305 issued 02-14-2017 IRM 3.12.3.3.8.3(2) Added Rejects ONLY instructions to activate AC 440 and enter R in Field 02RI to revalidate

(536) IPU 17U0275 issued 02-09-2017 IRM 3.12.3.3.8.3(2) Added SSPND 440.

(537) IPU 17U0275 issued 02-09-2017 IRM 3.12.3.3.10.3(5) Added F1040A assign TPNC 750

(538) IPU 17U0275 issued 02-09-2017 IRM 3.12.3.27.14.5(8) a) Deleted TPNC 100 with #750

(539) IPU 17U0275 issued 02-09-2017 IRM 3.12.3.27.14.5(8) c) Added Note if Form 1040 assign TPNC 100 with 750/751/752

(540) IPU 17U0275 issued 02-09-2017 IRM 3.12.3.27.14.10(4) First bullet - deleted TPNC 100 with #750 and added Note if Form 1040 assign TPNC 100 with 750/751/752

(541) IPU 17U0275 issued 02-09-2017 IRM 3.12.3.27.14.14(2) Added F1040A to TPNC 750, 751, 752

(542) IPU 17U0275 issued 02-09-2017 Exhibit 3.12.3-1 Added enter taxpayer amount in Field 0567/0543

(543) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.3.2.9(1) Changed 20171015 to 20171016

(544) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.3.2.10(1) Changed 20171015 to 20171016

(545) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.4.8.2(1) Changed TXP

(546) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.3.10.3(5) Added TPNC 100 with #750

(547) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.19.10.3(4) e) Added Note with instructions for corrected Forms 1095-A and Caution to be on the look out for corrected F1095-A from Colorado

(548) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.20.5.4(1) B] Corrected IRM reference

(549) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.20.6.14 Deleted duplicate subsection for F17TSW procedures

(550) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.21.3.4(5) Corrected IRM reference. Changed line 7 to Field 0307. Changed Reminder to Note and deleted SSPND 610/611

(551) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.23.1.12(3) D] Corrected IRM reference

(552) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.23.4.3(3) r) Corrected spelling

(553) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.25.13.3(5) Note - Reworded T-DAT> information, corrected format and dates

(554) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.25.19.3(3) a) Added Residential Energy Credit

(555) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.25.19.3(3) b) and c) combined into b) and changed ECs 292 and 294 to 299

(556) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.25.20.3(5) Note - Reworded T-DAT> information, corrected format and dates

(557) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.25.27.3(3) J] Added, ensure F8839 is transcribed

(558) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.27.5.7(3) Corrected IRM reference (201700473)

(559) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.27.11.8(2) Corrected IRM reference

(560) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.27.13.3(2) Note - Reworded T-DAT> information, corrected format and dates (201700471)

(561) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.27.14.5(6) Reworded instructions and deleted assign TPNC

(562) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.27.14.5(8) a) Added TPNC 100 with #750

(563) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.27.14.5(8) c) Added TPNC 100 with #750

(564) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.27.14.9(6) Changed Field 0564B to 0566B and 0538B to 0542B (201700472)

(565) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.27.14.10(4) Added TPNC 100 with #750

(566) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.27.14.14(2) Added TPNC 100 with 750 (201700663)

(567) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.29.1.3(4) Note - Reworded T-DAT> information, corrected format and dates

(568) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.29.2.3(18) and (19) Added TPNCs for expired ITINs and assignment date

(569) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.29.3.5(1) Deleted exception

(570) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.29.7.5.1(5) Deleted, on Form 8453

(571) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.29.7.5.2(1) Reworded if FW-2 amount the same

(572) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.29.7.5.2(3) A]6) Deleted -use

(573) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.29.7.5.3(1) B] and C] reword If and then table

(574) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.29.9.3(2) Corrected IRM reference

(575) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.32.2(12) Added C] to table to clarify when no F1095-A

(576) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.32.3(1) Deleted SSPND

(577) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.32.3(2) Added prepare F3696-A

(578) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.32.3(3) Added include fill-in #33

(579) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.32.3(4) Added include fill-in #33

(580) IPU 17U0260 issued 02-08-2017 IRM 3.12.3.32.3(5) Added, if exceptions don’t apply

(581) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.14.1.1(1) Changed Field 0461 penalty to payment and removed Field 0461V

(582) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.14.1.3(1) Changed header title from coding and transcription to If

(583) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.14.1.3 (1) A] Deleted - duplicate in (5)

(584) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.14.1.3(10) Changed SSPND 497 to Clear

(585) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.14.1.4(1) c) Changed SSPND 497 to Clear

(586) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.14.1.4(1) f) Changed SSPND 497 to Clear

(587) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.14.1.4(1) g) and h) Deleted TPNC

(588) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.14.1.4(1) i) Deleted

(589) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.14.1.4(1) j) Changed SSPND 497 to Clear

(590) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.14.1.5(1) Added Clear for no reply or late reply and do not enter CCC U

(591) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.20.3.3(2) D] Added if line 13 is a gain

(592) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.27.11.1(1) Field 0461 change from penalty to payment

(593) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.27.11.10 title change from penalty to payment

(594) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.27.11.10 (1) , (2), and (3) reworded for clarity

(595) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.27.11.10 (2) Added note with TY’s and SRP cap amounts

(596) IPU 17U0233 issued 02-03-2017 IRM 3.12.3.27.11.17(2) Deleted TPNCs 811 and 812

(597) IPU 17U0233 issued 02-03-2017 Exhibit 3.12.3-2 Deleted TPNCs 811 and 812

(598) IPU 17U0206 issued 01-27-2017 IRM 3.12.3.14.1.3(1) B] table - Added columns A, B, and/or F, Form 8962.

(599) IPU 17U0206 issued 01-27-2017 IRM 3.12.3.14.1.3(1) C] table - Added DLSEC 73 when F8962 is blank or has entries in only Part I.

(600) IPU 17U0206 issued 01-27-2017 IRM 3.12.3.14.1.3(1) F] table - Added DLSEC 75 when F8965 is blank.

(601) IPU 17U0206 issued 01-27-2017 IRM 3.12.3.14.1.3(3) Added, if amount is present. Deleted TPNC information.

(602) IPU 17U0206 issued 01-27-2017 IRM 3.12.3.14.1.3(10) Changed SSPND 225 to 497. Deleted prepare CAS.

(603) IPU 17U0206 issued 01-27-2017 IRM 3.12.3.14.1.4(1)(c), f) and j) Deleted IRM reference and added SSPND 497.

(604) IPU 17U0206 issued 01-27-2017 IRM 3.12.3.14.1.5 Deleted No reply procedures and added reserved.

(605) IPU 17U0206 issued 01-27-2017 IRM 3.12.3.27.11.10(3) Added TPNC instructions for SRP cap in total tax.

(606) IPU 17U0206 issued 01-27-2017 IRM 3.12.3.29.7.5(3) Reversed the order of TY14 and TY15 and later instructions.

(607) IPU 17U0206 issued 01-27-2017 IRM 3.12.3.29.9.11(2) Added PY instructions to assign TPNC 100 for TPNC 808.

(608) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.2.4.3(9) Added new instructions if ITIN Status Code is I.

(609) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.3.3.5(3) a) Table - Added new instructions if ITIN Status Code is I.

(610) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.3.3.5(3) b) Table - Added new instructions if ITIN Status Code is I.

(611) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.3.3.5(4) Table - Added new instructions if ITIN Status Code is I.

(612) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.3.8.3(4) Added -dependents with an ITIN

(613) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.4.8.3(2) Added instruction to clear for TY15

(614) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.19.7.3(3) d) Added TY15 to AC 495 and changed AC 496 to TY16

(615) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.19.9.3(4) d) Added TY15 to AC 495 and changed AC 496 to TY16

(616) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.19.10.3(4) d) Added TY15 to AC 495 and changed AC 496 to TY16

(617) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.19.11.3(4) d) Added TY15 to AC 495 and changed AC 496 to TY16

(618) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.21.12.3(2) Added new instructions to delete F8962 if entries in only Part I

(619) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.25.19.3(4) Added instructions to enter SPC F

(620) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.27.13.4(3) Added manual compute instructions to PY section (201700475)

(621) IPU 17U0176 issued 01-25-2017 IRM 3.12.3.27.15.7(2) Added manual compute instructions to PY section

(622) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.2.4.3(10) Added new a) for clearing instructions

(623) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.3.3.5(3) a) Table - added new 2] with ITIN instructions to research ITIN status code

(624) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.3.3.5(3) a) Table - added in 3] to see 2] if an ITIN

(625) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.3.3.5(3) b) Table - added new B] with ITIN instructions to research ITIN status code

(626) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.3.3.5(3) b) Table - added in C] to see A] if an ITIN

(627) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.3.3.5(4) Table - added new A] with ITIN instructions to research ITIN status code

(628) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.3.3.5(4) Table - added in B] to see A] if an ITIN

(629) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.5.1.3(2) Changed Field 0EXC to 01EXC

(630) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.7.5.3(2) Added F13900 paragraph $

(631) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.10.5.3(2) Changed F13900 paragraph to #

(632) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.14.1.3(10) Added F13900 paragraph %

(633) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.19.2.3(4) Changed F13900 paragraphs to r and !, and F13975 paragraph to X

(634) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.19.3.3(3) Changed F13900 paragraph to s

(635) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.19.4.3(6) Changed F13900 paragraph to t

(636) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.19.5.3(4) Changed F13900 paragraph to z

(637) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.19.6.3(5) Changed F13900 paragraph to x

(638) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.19.7.3(3) e) Changed F13900 paragraph to w

(639) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.19.8.3(5) Changed F13900 paragraph to u

(640) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.19.9.3(4) e) Changed F13900 paragraph to v

(641) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.19.10.3(4) e) Changed F13900 paragraph to v

(642) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.19.11.3(4) e) Changed F13900 paragraph to v

(643) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.21.12.3(4) Added instructions to SSPND 490 if unable to determine point of error for AGI

(644) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.23.1.29(2) G] Changed TPNC 64 to 644

(645) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.25.2.3(7) c) Deleted Note

(646) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.25.3.3(2) c) Deleted Note

(647) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.25.4.3(4) c) Deleted Note

(648) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.25.5.3(6) e) Deleted Note

(649) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.25.6.3(3) b) Deleted Note

(650) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.25.7.3(3) d) Deleted Note

(651) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.25.19.3(3) Reworded intro paragraph. Deleted bullets for lines 48 thru 51. Deleted line numbers in remaining bullets. Deleted instruction to enter amount in verified fields. Added new paragraphs a) for line 53, b) for line 54 MIC, and c) line 54, Adoption Credit

(652) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.25.20.6(4) a) Note and (4) table A] and B] Added - or zeros - to Field 01TCE> when blank

(653) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.27.13.4 Added new PY section with instructions to research for the TIN assignment date

(654) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.29.4.3(4) e) Deleted Note

(655) IPU 17U0136 issued 01-20-2017 IRM 3.12.3.29.5.3(2) c) Deleted Note

(656) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.3.1.4(4) - Changed first position info for Field 01EXV to second position

(657) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.3.1.4(4) - Added second position info for Field 01EXV

(658) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.3.8.3 - Revised EC 017

(659) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.3.8.4 through 6 - Deleted

(660) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.4.8.5(1) - Changed tax year to current year return

(661) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.4.8.5(1) - Changed tax year to prior year return

(662) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.5.3.3(2) - Added instructions to not use 02CEV

(663) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.5.3.3(6) - Added SSPND 211

(664) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.5.3.3(9) - Deleted TPNC instructions

(665) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.7.5.3(2) - Changed F6001 para from g to f and deleted k

(666) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.10.5.3(2) - Changed F6001 para from f to e

(667) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.14.1.3(5) c) - Changed year of birth from 1951 to 1952

(668) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.14.1.3(10) - Changed F6001 para from h to g

(669) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.14.1.4(1) e) - Deleted e and moved F8965 no t-lines to d)

(670) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.14.1.4(1) h) and i) - Changed line 37 to line 38

(671) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.14.1.4(1) k) - Deleted, using SRP calculator

(672) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.14.1.5(3) b) and c) - Added - designated - to identify line. Deleted ITIN types

(673) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.14.1.5(4) and (5) - Deleted (4) and moved the info into new Note under (5)

(674) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.19.2.3(4) - Changed F6001 para from e to d

(675) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.19.5.3(3) - Changed (5) to (4)

(676) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.19.5.3(4) - Changed F6001 para from d to c

(677) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.19.8.3(3) - Added, if F8962, page 2, has entries

(678) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.19.8.3(4) - Added instructions when F8962 does not have entries on line 11

(679) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.19.10.3(2) c) - Deleted duplicate text, if correspondence

(680) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.20.1.17(2) - Table B] Deleted fill-in paragraph text and added fill-in paragraph numbers 20 and 21

(681) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.15(1) table A], B], and C] - Deleted Note pertaining to 01EXV

(682) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.15(2) - Deleted TPNC 01EXV list

(683) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.16(2) - Moved old (4) to new B] in table for spouse disallowed

(684) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.16(2) - Added new E], F], G] in table for expired ITINs- TPNCs.

(685) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.16(4) and (5) - Deleted paragraphs

(686) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.28(1) table A], B], and C] - Deleted Note pertaining to 01EXV

(687) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.28(2) - Deleted TPNC 01EXV list

(688) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.29(2) - Added new D], E], F] in table for expired ITINs -TPNCs.

(689) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.29(5) - Deleted paragraph

(690) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.35(4) - Added primary or secondary

(691) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.35(4) table A], B] C] - Deleted Note pertaining to 01EXV

(692) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.35(4) - Added new F] and G] in table for expired ITINs -TPNCs.

(693) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.35(5) - Deleted TPNC 01EXV list

(694) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.1.35(5) - Added new instructions for primary disallowed and 01EXV

(695) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.4.3(3) a) and b) - Reworded information on MeF returns for TY14 and TY15

(696) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.4.8 - Deleted F4227 and added Action Trail

(697) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.23.4.9 - Deleted F4227 and added Action Trail

(698) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.10.1(1) - Added fields 21CC1> and 21CC2> and field names

(699) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.10.5(1) H] and I] - Added Form 2441

(700) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.10.5(1) - Added J] and K] for expired ITINs on F2441 with TPNCs

(701) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.10.7(4) - Deleted TPNC info for 21QI

(702) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.13.3 through 7 - Combined all instructions for TIN assignment date under one tridoc 3, Correction Procedures. Removed TPNC info. Added Definer S to CC INOLE for research of TIN assignment date

(703) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.13.4 - Added new PY section with instructions to research for the TIN assignment date

(704) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.15.3(9) - Added new (9) for primary or secondary TIN issues and TPNCs

(705) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.15.3(10) c) - Added instruction for a combination of valid and invalid students on F8863

(706) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.15.3(10) d) Changed EC 284 to 285

(707) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.15.3(10) e) and f) - Added new e) and f) for dependent student TIN issues and TPNCs

(708) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.15.4(8) a) - Added Definer S to CC INOLE research

(709) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.15.4(8) c) - Changed TPNC 645 to 644.

(710) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.15.5(8) a) - Deleted instructions to research for ITIN status and assignment date. Deleted TPNCs 645 and 809.

(711) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.20.3 - Added new (5) and (6) for TIN assignment date information

(712) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.20.3(7) - Added TPNCs for disallowed CTC for TIN issues

(713) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.20.3(8) - Deleted date of birth prior to tax year

(714) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.20.4(3) - Added Definer S for CC INOLE research

(715) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.20.4(5) - Deleted EC 004 and EC 005 instruction

(716) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.20.6(4) Table - I] and J] - On If side, added, or zeros. On then side, deleted instruction to use 02CEV

(717) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.20.6(4) Table K] - Added dependent date of birth after tax year with TPNC

(718) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.25.20.8 - Added new (1) and (2) in PY instructions to research for the TIN assignment date

(719) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.27.13.2(1) b) - Changed counter to number

(720) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.27.13.3 through 7 - Combined all instructions for TIN assignment date under one tridoc .3 Correction Procedures and deleted .4 through .7

(721) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.27.14.10(5) table - New H] for TIN assignment date instructions for primary and secondary taxpayer

(722) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.27.14.10(6) table - New C] for TIN assignment date instructions for dependent

(723) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.27.13 - Added new (1) and (2) in PY instructions to research for the TIN assignment date

(724) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.27.15.3(12) Added to table J] TIN assignment date instructions for primary and secondary taxpayer

(725) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.27.15.7 - Added new (1) in PY instructions to research for the TIN assignment date

(726) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.29.1.3(4) - Added TIN assignment and T-DAT> info for primary and secondary taxpayer

(727) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.29.1.3(5) - Added TIN assignment and T-DAT> info for dependent

(728) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.29.1.3(6) - Added Child Tax Credit disallowed TIN related issues

(729) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.29.1.4(5) - Deleted EC 004 and 005 instructions

(730) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.29.1.6(9) - Added if 01CTE> is blank or zeros due to TIN assignment date

(731) IPU 17U0112 issued 01-17-2017 IRM 3.12.3.29.1.11 - Added new (1) and (2) in PY instructions to research for the TIN assignment date

(732) IPU 17U0112 issued 01-17-2017 Exhibit 3.12.3-2 - Added missing text to TPNC 643

(733) Various editorial changes were made throughout the IRM, e.g., updating IRM references; correcting spelling, typographical or grammatical errors; updating information that changes often [tax years on forms]; updating website addresses/links; adding or correcting IRM references; formatting; etc.

(734) Updated exemption, standard deduction and additional standard deduction amounts, references to all money amounts, tolerances, limitations, and EITC money amounts throughout IRM.

(735) Updated line numbers for forms and schedules throughout IRM.

(736) Moved TY12 throughout IRM to prior year section and deleted prior year instructions for TY05 and prior throughout IRM.

(737) In Reply Procedures throughout the IRM, if the taxpayer’s response is not my return an IRM reference 3.12.3.32.2(1).

(738) IRM 3.12.3.3.8 - New EC 017, Validation of ITIN Deactivation Status, EC 017.

(739) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.3.8.2(1) - Updated Invalid Conditions, EC 017.

(740) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.3.8.3(1) - Added Caution, EC 017.

(741) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.3.8.4 - Deleted ITIN Status Code, EC 017.

(742) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.3.8.4(3) (4)(5)(6) - NEW IRM 3.12.3.3.8.4, added (3), (4), (5), and (6), EC 017.

(743) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.3.8.5(1) - Deleted original a), b), c) and added new a) and b), EC 017.

(744) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.3.8.6 - Added EC 017 to Title and (1) updated, EC 017.

(745) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.3.9.3(1) - Added Caution, EC 019.

(746) IRM 3.12.3.3.3.10 - Changed to Date Birth is Greater than Tax Period and Form 1040EZ has been added, EC 019.

(747) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.3.10.3(1) (3) - (1) Added Caution for exemptions and (3) Added Caution for Child Care Dependents, EC 019.

(748) IRM 3.12.3.4.6 - Deleted all instructions to EC 027 and added enter a C in the Clear Field, EC 027.

(749) IRM 3.12.3.4.7.3 - Updated Correction Procedures, EC 028.

(750) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.4.7.3(3) - Added and (5), EC 028.

(751) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.4.8.2(1) - Updated Invalid Conditions, EC 029.

(752) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.4.8.5(1) (2) - Updated tax years, EC 029.

(753) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.5.3.1(1) - Added new fields to Form 1040 and 1040A, EC 038.

(754) IRM 3.12.3.6.7.2 - EC 058 will set when Field 02RPD and CCC U are both present, EC 058.

(755) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.7.2.3(2) - Deleted Note after table, EC 064.

(756) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.9.6.3(8) - Added foreign currency, EC 088.

(757) IRM 3.12.3.10.5 - Form 8941, added 2 Year Declaration Checkbox, EC 101.

(758) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.12.2.2(1) - b) Changed to read, is present and FSC is 1, 3, 4, or 7. EC 118.

(759) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.12.2.6(1) - e) Added 6001 instructions, EC 118.

(760) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.12.3.3(2) (5) - (2) Exception, deleted to and changed is to if and (5) added 6001 instructions, EC 121.

(761) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.12.5.4(1) (10)(11) - (1) changed 73 to 74; (10) added 6001 instructions, third Section 03 added 05; and (11) ,changed to Gross and updated line numbers, EC 123.

(762) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.12.6.3(7) - Added 6001 instructions, EC 124.

(763) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.12.8.4(1) (3) - (1) c), (3) b) and h), added 6001 instructions, EC 128.

(764) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.12.8.5(1) - Added 6001 instructions, EC 128

(765) IRM 3.12.3.14.1 - New EC 157, Shared Health Care Responsibility Payment and Check box Validation, EC 157.

(766) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.14.1.3(5) - b) Added or earlier, EC 157.

(767) IRM 3.12.3.19.1 - New EC 189, Form 8962 - Verification of Potentially Excessive Amounts, EC 189.

(768) IRM 3.12.3.20.6 - Rearranged instructions in EC 209 and added missing Field information, EC 209.

(769) IRM 3.12.3.21.12 - New EC 231, Form 8962 - Discrepancy based on MAGI Difference Below Tolerance, EC 231.

(770) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.21.12.1(1) - Updated Screen Display, EC 231.

(771) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.23.1.4(2) - Caution, added additional error codes, EC 252.

(772) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.23.1.15(1) (2) - (1) added additional error codes and (2) added additional TPNCs, EC 252.

(773) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.23.1.16(2) (5) - (2) Added Additional error codes and (5) added TPNCs, EC 252.

(774) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.23.1.20(2) - Caution added additional error codes, EC 252.

(775) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.23.1.28(1) (2) - (1) added additional error codes and (2) added additional TPNCs, EC 252.

(776) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.23.1.29(2) (5) - (2) Added Additional error codes and (5) added TPNCs, EC 252.

(777) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.23.1.33(1) (2)(3) - (1) Caution added error codes and deleted (2) and (3), EC 252.

(778) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.23.1.35(4) (5) - (4) Added Additional error codes and (5) added TPNCs, EC 252.

(779) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.23.4.1(1) - Updated Screen Display, EC 260.

(780) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.23.4.3(3) - Changed bullet list to alphalist and added a) and b), EC 260.

(781) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.10.3(1) - Added Caution, EC 279.

(782) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.10.7(2) (4) - Added new (2) and (4), EC 279.

(783) IRM 3.12.3.25.13 - New EC 283, Form 8863, Student TIN Validation, EC 283.

(784) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.13.1(1) - Added Field 01CCC, EC 283.

(785) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.13.2(1) - Updated Invalid Conditions, EC 283.

(786) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.13.3(2) - Deleted (2), EC 283.

(787) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.13.4 - Added ITIN Status Code, EC 283.

(788) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.13.5 - Added T-DAT>, EC 283.

(789) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.13.6 - Added ITIN Status Code, EC 283.

(790) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.13.7 - Added Corrective Action, EC 283.

(791) IRM 3.12.3.25.14 - New EC 284 (formerly 284/584), Form 8863, American Opportunity Eligibility Validation, EC 284.

(792) IRM 3.12.3.25.15 - New EC 285, Form 8863, Educations Math Verification, EC 285.

(793) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.15.1(1) - Updated Screen Display, EC 285.

(794) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.15.3(1) - Added Caution, EC 285.

(795) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.15.4(1) (8) - (1) Added TPNC, deleted old (8) and New(8) updated a), b), and c), EC 285.

(796) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.15.5(8) (9) - (8) a) added additional verification and TPNCs and (9) deleter part of Reminder and moved to PY, EC 285.

(797) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.19.1(1) - Deleted Fields 02CEV, 0452V, and 0567V. EC289.

(798) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.20.1(1) - Updated Screen Display, EC 290.

(799) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.20.3(1) (5)(6) - (1) Added Caution and deleted (5) and (6), EC 290.

(800) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.20.4(3) (4)(5) - (3) added new and updated instruction in alphalist and (4) and (5) added new instructions, EC 290.

(801) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.25.20.6(1) (2)(3) - (1) Added instruction; deleted (2); and new (3) added instruction to C] and D], added I] and J], EC 290.

(802) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.27.11.10(3) - Added instructions for TY13 and prior, EC 334.

(803) IRM 3.12.3.27.13 - New EC 336 (formerly 336/636), EIC Child Eligibility Verification, EC 336.

(804) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.27.13.4 - Added Field T-DAT>, EC 336.

(805) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.27.13.5 - Added Primary and/or Secondary TIN Assignment Date, EC 336.

(806) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.27.13.6 - Added EIC Child 1/2/3 TIN Assignment Date, EC 336.

(807) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.27.13.7 - Added corrective Action, EC 336.

(808) , IRM 3.12.3.27.14 - New EC 337/637, EIC Math Verification with Schedule EIC Attached, EC 337.

(809) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.27.14.4(1) - Deleted (1), EC 337.

(810) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.27.14.5(4) (6)(7) - (4) and (6) update tax years and (7) updated IRM reference, EC 337.

(811) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.27.14.7(3) - Update to include line 7, Form 4797, EC 337.

(812) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.27.14.9(8) - b) updated IRM reference, EC 337.

(813) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.29.1.3(1) (2)(3)(4)(5) - (1) added Caution; deleted (2); new (2) updated and added new (3) and (4), EC 340.

(814) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.29.1.6(1) - Note, added instructions, EC 340.

(815) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.29.2.3(1) - Added Caution, EC 342.

(816) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.29.7.3(3) - Added new (3) Form 13441-A, EC 348.

(817) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.29.7.5(1) (3) - (1) Deleted line 71, TY13 and (3) moved TY14 and prior to PY instructions, EC 348.

(818) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.29.7.5.2 (4) (5)(6)(7) - Deleted (4), (5), (6), and (7), moved to PY 3.12.3.29.7.7, EC 348.

(819) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.29.7.5.3(3) - Moved to PY, EC 348.

(820) IPU 17U0024 issued 01-03-2017 IRM 3.12.3.29.9.4(4) (5) - Deleted and N, EC 350.

(821) IPU 17U0024 issued 01-03-2017 Exhibit 3.12.3-2 - Updated TPNCs 811, 812, and 813, TPNC.

(822) In Processing Year 2017 instruction have been added throughout the IRM for Path Act Section 202. This section of the Path Act looks for expired ITINs, ITINs issued after the due date of the return (including approved extensions), and SSNs and ATINs issued after the due date of the return (including approved extensions).

Effect on Other Documents

This IRM supersedes IRM 3.12.3, dated November 9, 2016 (effective January 1, 2017). The following IRM Procedural Updates (IPUs), issued between January 2017 through October 2017, have been incorporated into this IRM: 17U0024, 17U0112,17U0136,17U0176, 17U0206, 17U0233, 17U0260, 17U0275, 17U0305, 17U0328, 17U0335, 17U0358, 17U0387, 17U0419, 17U0432, 17U0489,17U0532, 17U0548, 17U0620,17U0662,17U0693, 17U0784, 17U0853,17U0949,17U1026, 17U1036,17U1079,17U1094, 17U1143, 7U1196, 17U1273, 17U1324, 17U1428, 17U1448.

Audience

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

Effective Date

(01-01-2018)

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 preformed 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 Conditions 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 - IAT 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 2017 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 201712 or more than current year and month. 196212 - 201711
    B] 1040A 201712 only Calendar Years 197212 - 201612
    C] 1040EZ 201712 only Calendar Years 198212 - 201612

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 not 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 into 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 a 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 used 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. Research INOLES for the TIN assignment date.

    2. If the TIN assignment date is all zeros, enter X in Field 01CCC.

    3. If present, research IMFOLT for TC 460 to determine the return due date. If present, use the date identified as EXT-DT in the last column, under -Variable Data-as the tentative return due date.

      Caution:

      Don’t use the TC 460 date in the first column.

      If no TC 460 is present, use the return date as follows:

      • TY17 - 04/17/2018

      • TY16 - 04/18/2017

      • TY15 - 04/18/2016

      • TY14 - 04/15/2015

      • TY13 - 04/15/2014

      • TY12 - 04/15/2013

    4. If the TIN assignment date is before the return due date, enter X in Field 01CCC.

    5. If the TIN assignment date is after the return due date, enter the name control from the underprint in Field 01PNC.

    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.

    Note: Do not enter RPC O if TY95 or prior.
    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.
    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 RPC O for TY96 and later and CCC Y (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 RPC O for TY96 and later and CCC Y (TY15 and later).

      Note:

      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. Research INOLES for the TIN assignment date.

    2. If the TIN assignment date is all zeros, enter X in Field 01CCC.

    3. If present, research IMFOLT for TC 460 to determine the return due date. If present, use the date identified as EXT-DT in the last column, under -Variable Data-as the tentative return due date.

      Caution:

      Don’t use the TC 460 date in the first column.

      If no TC 460 is present, use the return date as follows:

      • TY17 - 04/17/2018

      • TY16 - 04/18/2017

      • TY15 - 04/18/2016

      • TY14 - 04/15/2015

      • TY13 - 04/15/2014

      • TY12 - 04/15/2013

    4. If the TIN assignment date is before the return due date, enter X in Field 01CCC.

    5. If the TIN assignment date is after the return due date, enter the name control from the underprint in Field 01PNC.

    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.

    Note:

    REJECTS ONLY: If no reply, SSPND 320 to have Entity Control assign a temporary TIN (IRSN).

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 a 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 used 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 if all of 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 W-2 or attachments 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 it can be determined that the taxpayer on the invalid side is the same taxpayer that is on the valid side. Use the following instruction 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 if 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 (TY15 and later) in Field 01CCC 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 RPC B 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 enter Y (TY15 and later) in Field 01CCC.

  13. If the return has a vaild 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. Wen 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 010-019 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. If the taxpayer indicates any child did not live at home because of a divorce or separation:

    1. If Form 8332, Form 2120, or a copy of a divorce decree is attached and child meets the qualifying criteria, enter A in Field 01SPC to allow the exemption, Education Credit, Child Tax Credit, and Additional Child Tax Credit.

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

    3. If there has been any previous correspondence to the taxpayer and Form 8332, Form 2120 or a copy of a divorce decree, is not attached, refer to No-Reply procedures in Exhibit 3.12.3-1 under Exemption paragraph c.

  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- 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 at the bottom left hand corner of the return, follow the instructions in the following table:

    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 3.12.3.3.1.5).

  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 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.

  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 seven of field 01EXC. Remove the spousal exemption from position 2 of field 01EXC if it appears there. Also, remove the spouse TIN, Field 01SS and name control, Field 01SNC. Add the spouse 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 exemption or note a qualifying child’s name at line 4 in the space for filing status to be eligible for the filing status head of household. 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 line 6c 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 604 or 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.
    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.
    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. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  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., 20180417)

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., 20181015)

  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., 20181015).

  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
    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.

    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 01EXV, all eight positions must be entered.

      Reminder:

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

  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.

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:

    • 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 (3.12.3.3.3.5).

  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.

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 Field 01SNC underprint.

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

      If... Then...
      1] A different SSN is found, Enter it in Field 01SS.
      2] 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.

      3] A last name is found that matches the Field 01SNC underprint,
      1. Research INOLES for the TIN assignment date.

      2. If the TIN assignment date is all zeros, enter E in Field 01RPC.

      3. If present, research IMFOLT for TC 460 to determine the return due date. If present, use the date identified as EXT-DT in the last column, under -Variable Data-as the tentative return due date.

        Caution:

        Don’t use the TC 460 date in the first column.

        If no TC 460 is present, use the return date as follows:

        • TY17 - 04/17/2018

        • TY16 - 04/18/2017

        • TY15 - 04/18/2016

        • TY14 - 04/15/2015

        • TY13 - 04/15/2014

        • TY12 - 04/15/2013

      4. If the TIN assignment date is before the return due date, enter E in Field 01RPC.

      5. If the TIN assignment date is after the return due date, enter the name control from the underprint in Field 01SNC.

      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.

    2. 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...
      1]A different VALID SSN for the Secondary taxpayer ( no * at the end of the SSN), Enter it in Field 01SS.
      2] 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.

      3] 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. Research INOLES for the TIN assignment date.

      2. If the TIN assignment date is all zeros, enter E in Field 01RPC.

      3. If present, research IMFOLT for TC 460 to determine the return due date. If present, use the date identified as EXT-DT in the last column, under -Variable Data-as the tentative return due date.

        Caution:

        Don’t use the TC 460 date in the first column.

        If no TC 460 is present, use the return date as follows:

        • TY17 - 04/17/2018

        • TY16 - 04/18/2017

        • TY15 - 04/18/2016

        • TY14 - 04/15/2015

        • TY13 - 04/15/2014

        • TY12 - 04/15/2013

      4. If the TIN assignment date is before the return due date, enter E in Field 01RPC.

      5. If the TIN assignment date is after the return due date, enter the name control from the underprint in Field 01SNC.

      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.

      4] 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 (3).
  4. Research the Secondary TIN using CC INOLE and use 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. Research INOLES for the TIN assignment date.

    2. If the TIN assignment date is all zeros, enter E in Field 01RPC.

    3. If present, research IMFOLT for TC 460 to determine the return due date. If present, use the date identified as EXT-DT in the last column, under -Variable Data-as the tentative return due date.

      Caution:

      Don’t use the TC 460 date in the first column.

      If no TC 460 is present, use the return date as follows:

      • TY17 - 04/17/2018

      • TY16 - 04/18/2017

      • TY15 - 04/18/2016

      • TY14 - 04/15/2015

      • TY13 - 04/15/2014

      • TY12 - 04/15/2013

    4. If the TIN assignment date is before the return due date, enter E in Field 01RPC.

    5. If the TIN assignment date is after the return due date, enter the name control from the underprint in Field 01SNC.

    6. 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 C] 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.
  5. 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 reappears 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. Assign TPNC 605 when EC 252 generates.

  3. The taxpayer indicates that the child did not live at home because of a divorce or separation.

    1. If Form 8332, Form 2120, or a copy of a divorce decree is attached and child meets the qualifying criteria, enter A in Field 01SPC to allow the exemption, Education Credit, Child Tax Credit, and Additional Child Tax Credit.

      Note:

      Use Field 01EXV when allowing or disallowing dependents.

    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.

  4. 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.

  5. 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 either NAP Indicators of 2 or 9 and do not 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

  6. If there are more than four dependent SSNs present on the return and all four of the transcribed SSNs have a NAP Access Indicator of 2 or 9:

    1. Research the remaining dependents using CC INOLE to see if they are valid.

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

    Note:

    If it is determined that a Dependent, Child and Dependent Care Credit Child or an EIC child's TIN is invalid and the same child is listed as a fifth or subsequent dependent, adjust positions 3 through 8 of Field 01EXV accordingly.

  7. 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

  8. 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.

  9. 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.

  10. 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 following table:

    If... And... Then...
    A] The computer 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, It can be determined 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 for the TIN assignment date.

    2. If the TIN assignment date is all zeros, enter E in Field 01RPC.

    3. If present, research IMFOLT for TC 460 to determine the return due date. If present, use the date identified as EXT-DT in the last column, under -Variable Data-as the tentative return due date.

      Caution:

      Don’t use the TC 460 date in the first column.

      If no TC 460 is present, use the return date as follows:

      • TY17 - 04/17/2018

      • TY16 - 04/18/2017

      • TY15 - 04/18/2016

      • TY14 - 04/15/2015

      • TY13 - 04/15/2014

      • TY12 - 04/15/2013

    4. If the TIN assignment date is before the return due date, enter E in Field 01RPC.

    5. If the TIN assignment date is after the return due date, enter the name control from the underprint in Field 01SNC.

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 3.12.3.3.1.3(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 3.12.3.3.1.3(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:

    Do not 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

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
    0444 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 with 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
    0443 0427 0406 Taxable Income Amount
    >>>> >>>>