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3.12.3  Individual Income Tax Returns (Cont. 1)

3.12.3.3 
Error Codes 010 to 019

3.12.3.3.2 
Error Code 011, NAP Linkage Down

3.12.3.3.2.6  (01-01-2017)
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.

    Values Meanings
    0 Revalidation against AVS not required
    1 Revalidation against AVS required

3.12.3.3.2.7  (01-01-2017)
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.

    Values Meanings
    0 EIF was not accessed (EIF - Entity Index File)
    1 EIF was inoperable
    2 Account does not reside on the EIF
    3 Name control mismatched
    4 Address information is different
    5 Account mismatches on Filing Status Code
    6 Name Control mismatch on TIF (TIF - Taxpayer Information File)
    7 No account on the TIF
    8 TIF not accessed or inoperable
    9 ERS bypass

3.12.3.3.2.8  (01-01-2017)
Field T-DAT>, Tentative Return Due Date Computer

  1. Return due date computer (e.g., 20170418)

3.12.3.3.2.9  (01-01-2017)
Field PNEXT>, Primary NAP Extension Due Date

  1. Primary NAP extension due date when an approved extension (TC 460) is present (e.g., 20171015)

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

3.12.3.3.2.10  (01-01-2017)
Field SNEXT>, Secondary NAP Extension Due Date

  1. Secondary NAP extension due date when an approved extension (TC 460) is present (e.g., 20171015).

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

3.12.3.3.3  (01-01-2017)
Error Code 012, Spouse/Dependent SSN Validation

  1. Error Code 012 instructions follow.

3.12.3.3.3.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 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

3.12.3.3.3.2  (01-01-2017)
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.

3.12.3.3.3.3  (01-01-2017)
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 and 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.

3.12.3.3.3.4  (01-01-2017)
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 when RPC O or DSI 1 is present and other entries are made in Field 01EXV.

    Note:

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

  4. 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.

3.12.3.3.3.5  (01-01-2017)
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] A last name is found that matches the Field 01SNC underprint, Enter E in Field 01RPC.

      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...
      A]A different VALID SSN for the Secondary taxpayer ( no * at the end of the SSN), Enter it in Field 01SS.
      B] The secondary taxpayer on the return has previously filed a joint return (FSC 2) with the primary taxpayer (no * at the end of the SSN) OR the name control matches, Enter E in Field 01RPC.

      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.

      C] 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 (4).
  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] Any other name control (IMF, IRS, etc.) that matches the name the secondary taxpayer used on the return,
    1. Enter E in Field 01RPC.

    2. Do NOT enter RPC E under any of the following conditions:

      1. The secondary taxpayer has a 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.

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

    • Middle name or initial

    See A] Then above.
    C] The underprint for the secondary taxpayer matches the underprint of a dependent(s) and the dependent is valid, See A] Then above.
    D] 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 A] Then above.
    E] An SSA or New SSA name control that matches the name the secondary taxpayer used on the return, Enter C in the Clear Code 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 a temporary SSN, 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

3.12.3.3.3.6  (01-01-2017)
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. Send 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.

      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 a 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] After entering allowable exemptions in Field 01EXV, EC 290 or 340 generates,   Enter the correct number of qualifying children in Field 02CEV.
    I]EC 279 or 284 generates,   Use the appropriate verified fields to allow the credit as applicable.
    J] No Secondary or Dependent ITIN can be found on RTS,   Disallow the exemption(s) using Field 01EXV and send the appropriate TPNC.
    K] 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.
    L] The ITIN Operation established an incorrect name control for the Secondary taxpayer TIN,   The ITIN and name control are transcribed correctly enter RPC E.

3.12.3.3.3.7  (01-01-2017)
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.

3.12.3.3.4  (01-01-2017)
Error Code 013, Duplicate Social Security Numbers

  1. Error Code 013 instructions follow.

3.12.3.3.4.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 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

3.12.3.3.4.2  (01-01-2017)
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.

3.12.3.3.4.3  (01-01-2017)
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 a 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).

3.12.3.3.5  (01-01-2017)
Error Code 014, Entity Data

  1. Error Code 014 instructions follow.

3.12.3.3.5.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 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

3.12.3.3.5.2  (01-01-2017)
Invalid Conditions (EC 014)

  1. Error Code 014 generates when the Entity data fields present will not generate the proper Master File Entity Code.

3.12.3.3.5.3  (01-01-2017)
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

3.12.3.3.6  (01-01-2017)
Error Code 015, Spouse SSN Blank

  1. Error Code 015 instructions follow.

3.12.3.3.6.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 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

3.12.3.3.6.2  (01-01-2017)
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).

3.12.3.3.6.3  (01-01-2017)
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. Estimated Tax Payment is claimed but was paid under a different name.

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

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

    4. Form 5329 is filed for the secondary taxpayer.

    5. Form 8606 is filed for the secondary taxpayer.

    6. Form 8919 tax is being paid for the secondary taxpayer (TY07 and subsequent).

    7. Schedule H is filed for the secondary taxpayer.

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

  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 SSN (e.g., No Reply to an IRS request for a valid Secondary SSN), SSPND 320 to have Entity assign a temporary SSN.

3.12.3.3.7  (01-01-2017)
Error Code 016, FSC 2 and No Ampersand

  1. Error Code 016 instructions follow.

3.12.3.3.7.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 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

3.12.3.3.7.2  (01-01-2017)
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.

3.12.3.3.7.3  (01-01-2017)
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 (Total Tax on Form 1040EZ, TY13 and prior) 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.

3.12.3.3.8  (01-01-2017)
Error Code 017 - Validation of ITIN deactivation Status

  1. Error Code 017 instructions follow.

3.12.3.3.8.1  (01-01-2017)
Fields Displayed - Form 1040, Form 1040A, and Form 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 Dependent 1 ITIN Status Code
    21DS2 21DS2   Dependent 2 Child Care SSN
    21NA2> 21NA2>   Dependent 2 Child Care NAP Access Indicator
    21CC2. 21CC2>   Child Care Dependent 2 ITIN Status Code
    04GE> 04GE>   Gross Exemption Amount Computer
        0405> Form 1040EZ Deduction and Exemption Amount Computer
    0443 0427 0406 Taxable Income Amount
    >>>> >>>> >>>> Taxable Income Amount Computer
    01TCE> 01TCE>   Child Tax Credit Total Eligible Computer Number
    02CEV 02CEV   Child Tax Credit Total Eligible Verified Number
    0452> 0435>   Gross Child Tax Credit Computer Amount
    0452 0435   Child Tax Credit Amount
    >>>> >>>>   Child Tax Credit Amount Computer
    0567> 0543>   Gross Additional Child Credit Computer Amount
    0567 0543   Additional Child Tax Credit Amount
    >>>> >>>>   Additional Child Tax Credit Computer Amount
    21QI 21QI   Qualifying Individuals
    21GC> 21GC>   Gross Child Care Credit Computer
    0449 0431   Child Care Credit
    0449> 0431>   Child Care Credit Computer
    50AOS> 50AOS>   Education Credit Eligible Computer Number
    04GEC> 04GEC>   Gross Education Credit Computer
    0450 0433   Education Credit Amount
    >>>> >>>>   Education Credit Computer Amount
    0568 0544   Refundable Education Credit Amount
    >>>> >>>>   Refundable Education Credit Computer Amount

3.12.3.3.8.2  (01-01-2017)
Invalid Conditions (EC 017)

  1. Error Code 017 will generate when Tax Period is 201612 or later and the value "I" (inactive) has generated in any of theses fields:

    1. Primary ITIN Status Code (01PIC>),

    2. Secondary ITIN Status Code (01SIC>),

    3. Dependent 1 ITIN Status Code (01DC1>),

    4. Dependent 2 ITIN Status Code (01DC2>),

    5. Dependent 3 ITIN Status Code (01DC3>),

    6. Dependent 4 ITIN Status Code (01DC4>),

    7. Child Care Dependent 1 ITIN Status Code (21CC1>), or

    8. Child Care Dependent 2 ITIN Status Code (21CC2>).

3.12.3.3.8.3  (01-01-2017)
Correction Procedures (EC 017)

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

3.12.3.3.8.4  (01-01-2017)
ITIN Status Code (EC 017)

  1. Valid values:

    1. "A" - Active ITIN. A date of birth is present for the ITIN on DM1.

    2. "I" - Inactive ITIN. and,

    3. "U" - Unvalidated ITIN. A date of birth is not present for the ITIN on DM1.

    4. "blank" - Non-ITIN TIN (SSNs and ATINs.) This is the default value.

3.12.3.3.8.5  (01-01-2017)
Exemptions (EC 017)

  1. Review the ITIN Status Codes for the following Fields:

    1. 01PIC>,

    2. 01SIC>,

    3. 01DC1>,

    4. 01DC2>,

    5. 01DC3>, and

    6. 01DC4>.

  2. Review the fields listed in (1) to determine if the ITIN listed has an ITIN Status Code of "I" . If the ITIN Status Code is "I" , use Field 01EXV to disallow the exemption.

    Reminder:

    If RPC O is present and Field 01EXV will be used to take away exemptions, enter a 0 (zero) in the first position to disallow the primary taxpayer.

  3. If more than 4 dependents research using INOLE for the ITIN Status Code. If the ITIN Status Code is other and "A" use Field 01EXV to disallow the exemption.

3.12.3.3.8.6  (01-01-2017)
Dependent Child Care (EC 017)

  1. Review the ITIN Status Code of Fields 21CC1> and 21CC2>. If the ITIN Status Code is I, enter only the number of Qualifying Individuals in Field 21QI. (It is not necessary to enter 0 (zero), just blank Field 21QI.)

    1. Code 1 if one Child Care Dependent ITIN Status Code is "A" .

    2. Code 2 if two Child Care Dependent ITIN Status Codes are "A" .

    3. Code the number of qualifying persons up to and including 9. If 3 of more Child Care Dependents and the ITIN is one of the Dependents listed on line 6c, Form 1040/A, review the Dependent ITIN Status Code and if the ITIN Status Code is "A" add the person to the count and include in Field 21QI.

    4. If the Child Care Dependent with an ITIN is not one of the four dependents listed on line 6c, Form 1040/A, research using CC INOLE for the ITIN Status Code for all other Child Care Dependents with an ITIN to determine the number of qualifying individuals as Child Care Dependents and enter in Field 21QI.

3.12.3.3.8.7  (01-01-2017)
Corrective Action

  1. If all required actions have been taken for Exemptions and Dependent Child Care TINs and EC 017 redisplays, enter a "C" in the Clear Field.

3.12.3.3.9  (01-01-2017)
Error Code 018-(CE) Date of Death is Before Tax Period

  1. Error Code 018 instructions follow.

3.12.3.3.9.1  (01-01-2017)
Fields Displayed - Form 1040, Form 1040A and Form 1040EZ (EC 018)

  1. This table shows the fields displayed:

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01FSC 01FSC 01FSC Filing Status Code
    01CCC 01CCC 01CCC Computer Condition Code
    01TXP 01TXP 01TXP Tax Period
    01EXC 01EXC 01EXC Exemption Code
    01EXV 01EXV 01EXV Exemption Code Verified
    01RPC 01RPC 01RPC Return Processing Code
    01SPC 01SPC 01SPC Special Processing Code
    01DSI 01DSI 01DSI Dependent Status Indicator
    01PNC 01PNC 01PNC Primary Name Control
    01PS 01PS 01PS Primary SSN
    01PDD> 01PDD> 01PDD> Primary NAP Date of Death
    01SNC 01SNC 01SNC Secondary Name Control
    01SS 01SS 01SS Secondary SSN
    01SDD> 01SDD> 01SDD> Secondary NAP Date of Death
    01DN1 01DN1   Dependent 1 Name Control
    01DS1 01DS1   Dependent 1 SSN
    01DD1> 01DD1>   Dependent 1 NAP Date of Death
    01DN2 01DN2   Dependent 2 Name Control
    01DS2 01DS2   Dependent 2 SSN
    01DD2> 01DD2>   Dependent 2 NAP Date of Death
    01DN3 01DN3   Dependent 3 Name Control
    01DS3 01DS3   Dependent 3 SSN
    01DD3> 01DD3>   Dependent 3 NAP Date of Death
    01DN4 01DN4   Dependent 4 Name Control
    01DS4 01DS4   Dependent 4 SSN
    01DD4> 01DD4>   Dependent 4 NAP Date of Death
    21CN1 21CN1   Child Care Dependent 1 Name Control
    21DS1 21DS1   Child Care Dependent 1 SSN
    21DD1> 21DD1>   Child Care Dependent 1 NAP Date of Death
    21CN2 21CN2   Child Care Dependent 2 Name Control
    21DS2 21DS2   Child Care Dependent 2 SSN
    21DD2> 21DD2>   Child Care Dependent 2 NAP Date of Death
    43NC1 43NC1   EIC Child 1 Name Control
    43SS1 43SS1   EIC Child 1 SSN
    43DD1> 43DD1>   EIC Child 1 NAP Date of Death
    43NC2 43NC2   EIC Child 2 Name Control
    43SS2 43SS2   EIC Child 2 SSN
    43DD2> 43DD2>   EIC Child 2 NAP Date of Death
    43NC3 43NC3   EIC Child 3 Name Control
    43SS3 43SS3   EIC Child 3 SSN
    43DD3> 43DD3>   EIC Child 3 NAP Date of Death

3.12.3.3.9.2  (01-01-2017)
Invalid Conditions (EC 018)

  1. Error Code 018 generates when either the Primary, Secondary, or any Dependent NAP date of death is prior to the tax period of the return.

3.12.3.3.9.3  (01-01-2017)
Correction Procedures (EC 018)

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

  2. Research using CC INOLE to verify that the taxpayer is using the correct SSN.

  3. If the return is for a single deceased taxpayer, or two deceased taxpayers on a joint return, who died prior to the tax period; no dependents appear on the return; and date of death has been written on the return or appears in an attachment. SSPND 640 for Rejects to route the document for Form 1041 processing.

  4. If a copy of a death certificate is attached to the return; the death certificate shows a date of death in the tax year of the return; and either the NAP underprint or CC INOLE shows a different DOD. Enter C in the Clear Field.

  5. The return is a current-year return; the date of death is written on the return or appears in an attachment and it matches the NAP date of death. Disallow the exemption, change the filing status as appropriate, and assign the appropriate TPNC(s).

  6. The taxpayer has attached documentation from the Social Security Administration stating that the apparently deceased person is not deceased. Accept the explanation and enter C in the Clear Field.

  7. If after review and correction of (1) through (6) and EC 018 still displays, SSPND 211 to correspond with the taxpayer, using Paragraph W on Form 6001.

3.12.3.3.9.4  (01-01-2017)
Reply Procedures (EC 018)

  1. Drop to the bottom and transmit.

    Note:

    If the response indicates the Primary, Secondary, or Dependent originally identified as deceased is not deceased and the taxpayer has gone to Social Security Administration (SSA) and has gotten documentation indicating a correction to SSA records the error code could fly if updated information has been received from SSA. SSA data is updated weekly.

  2. If taxpayers reply to correspondence with copies of official documents from the Social Security Administration or other government offices, evaluate and accept or reject their validity.

    If the documents... And the documents... Then...
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Accept the documents. SSPND 320 to Entity. Write on the referral "TP not deceased" or "Dependent not deceased. "
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and sent to Entity   Response from Entity
    1. Entity notates - "DOD removed" , drop to the bottom of the screen and transmit. If EC 018 redisplays enter a C in the Clear Field.

    2. Entity notates - "DOD still present/No SSA letter provided" , follow no reply procedures.

    3. Entity notates - "DOD is not present" , if EC 018 displays, drop to the bottom of the screen and transmit. EC 018 may not display when you enter a C in the first displayed screen.

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ RJECT 640 and send the document for 1041 processing.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reject the documents and follow the procedures for no reply.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   Reject the documents and follow the procedures for no reply.

3.12.3.3.9.5  (01-01-2017)
No Reply Procedures (EC 018)

  1. If the Primary or the Secondary NAP Date of Death is present and prior to the tax period of the return, enter 3 in Field 01CCC and correct the filing status as indicated:

    If the filing status is... And... Then...
    A] FSC 1, 3, 4, 5, 6, or 7,  
    1. Enter 0 in the first position of Field 01EXV.

    2. Enter B in Field 01RPC.

    .
    B] FSC 2, no dependents The primary/spouse shows a date of death that is prior to the period covered on the return and no dependent children are claimed,
    1. Delete the name of the deceased taxpayer from Field 01NL1.

    2. Change to FSC 1.

    3. Correct Field 01PS and/or 01SS as appropriate.

    4. Adjust Field 01EXC as appropriate.

    C] FSC 2, dependents claimed The primary/spouse shows a date of death that is prior to period covered on the return and dependent children are claimed,
    1. Delete the name of the deceased taxpayer from Field 01NL1.

    2. Change to FSC 4 or 5 as appropriate.

    3. Correct Field 01PS and/or 01SS as appropriate.

    4. Adjust Field 01EXC as appropriate.

  2. If a dependent NAP date of death is prior to the tax period of the return, enter the number of allowable dependents in Field 01EXV by totaling the number of exemptions claimed in positions 3 through 8 of Field 01EXC and subtracting the sum of all dependents that have a date of death prior to the tax period of the return.

    Example:

    4 dependents were claimed, one dependent’s date of death is prior to the tax period of the return:
    Example:
    Field 01EXC 10400000
    Field 01EXV 10300000

  3. If a Child Care Dependent's NAP date of death is prior to the tax period of the return and the child is not being claimed as a dependent on the return, delete the SSN from Field 21DS1 and/or 21DS2, as appropriate. If EC 278 displays, assign TPNC 609.

  4. If a Child Tax Credit/Additional Child Tax Credit child’s NAP date of death is prior to the tax period of the return, GTSEC 01 and enter 0 (zero) in Field 01CT1/2/3/4 of the appropriate child. If EC 290 and/or 340 displays, assign TPNC 609.

  5. If a Schedule EIC child’s NAP date of death is prior to the tax period of the return and the child is not being claimed as a dependent on the return, delete the SSN from Field 43SS1/2/3, as appropriate. If EC 336 displays, assign TPNC 609.

  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, validate the other dependents using CC INOLE. Enter the number of allowable dependents in Field 01EXV.

    Note:

    If it is determined that a Child Care Dependent or an EIC child's TIN is invalid and the same child is listed as a fifth or subsequent dependent, adjust positions 3 through 8 of Field 01EXV accordingly.

  7. If no valid dependents are present in Field 01EXV (positions 3 through 8 are 0 (zero)) and Field 01FSC is 4, determine if the taxpayer qualifies for FSC 4 without dependents (see IRM 3.12.3.5.2, EC 034).

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

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

  8. If no valid dependents are present in Field 01EXV (positions 3 through 8 are 0 (zero)) and Field 01FSC is 5, determine if the taxpayer qualifies, see IRM 3.12.3.5.2, EC 034. If the:

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

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

  9. If the Child Care Dependent or EIC Child(ren) TIN's 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. If RPC O or DSI 1 is present and entries are made in Field 01EXV, enter 0 (zero) in the first position of Field 01EXV to disallow the exemption for the primary taxpayer.

  11. If a change to Field 01EXV causes Error Code 252 to generate, use the following table to resolve the error condition:

    If date of death is prior to the tax period of the return for a… Then...
    A] Primary taxpayer, Assign TPNC 101, 104, or 105 and 607.

    Note:

    Assign TPNC 101, 104, or 105 only if you changed the FSC from 2 to 1, 4, or 5 in 3.12.3.3.8.5(1).

    B] Secondary taxpayer, Assign TPNC 101, 104, or 105 and 608.

    Note:

    Assign TPNC 101, 104, or 105 only if you changed the FSC from 2 to 1, 4, or 5 in 3.12.3.3.8.5(1).

    C] Dependent, Child and Dependent Care, or EIC child, Assign TPNC 609.

    Note:

    It may be necessary to assign a combination of TPNCs if more than one date of death is prior to the tax period of the return or the filing status has been changed.

  12. For TY95 and prior, ensure that the exemptions transcribed in Field 01EXC were entered correctly, then enter the exemptions in 01EXC into 01EXV.

3.12.3.3.10  (01-01-2017)
Error Code 019-(CE)Date of Birth is Greater Than Tax Period

  1. Error Code 019 instructions follow.

3.12.3.3.10.1  (01-01-2017)
Fields Displayed - Form 1040, Form 1040A, and Form 1040EZ (EC 019)

  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 Returns Processing Code
    T-DAT> T-DAT> T-DAT> Tentative Return Due Date Computer
    01PS 01PS 01PS Primary SSN
    01NA1> 01NA1> 01NA1> Primary NAP Access Indicator
    01PAD> 01PAD> 01PAD> Primary NAP TIN Assignment Date
    01SS 01SS 01SS Secondary SSN
    01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator
    01SAD> 01SAD> 01SAD> Secondary NAP TIN Assignment Date
    01DS1 01DS1   Dependent 1 SSN
    01YB1> 01YB1>   Dependent 1 NAP Date of Birth
    01NP1> 01NP1>   Dependent 1 NAP Access Indicator
    01AD1> 01AD1>   Dependent 1 TIN Assignment Date
    01DS2 01DS2   Dependent 2 SSN
    01YB2> 01YB2>   Dependent 2 NAP Date of Birth
    01NP2> 01NP2.   Dependent 2 NAP Access indicator
    01AD1> 01AD1>   Dependent 2 TIN Assignment Date
    01DS3 01DS3   Dependent 3 SSN
    01YB3> 01YB3>   Dependent 3 NAP Date of Birth
    01NP3> 01NP3>   Dependent 3 NAP Access Indicator
    01AD3> 01AD3>   Dependent 3 TIN Assignment Date
    01DS4 01DS4   Dependent 4 SSN
    01YB4> 01YB4>   Dependent 4 Date of Birth
    01NP4> 01NP4>   Dependent 4 NAP Access Indicator
    01AD4> 01AD4>   Dependent 4 TIN Assignment Date
    21DS1 21DS1   Child Care Dependent 1 SSN
    21YB1> 21YB1>   Child Care Dependent 1 NAP Date of Birth
    21DS2 21DS2   Child Care Dependent 2 SSN
    21YB2> 21YB2>   Child Care Dependent 2 NAP Date of Birth
    43SS1 43SS1   EIC Child 1 SSN
    43YB1> 43YB1>   EIC Child 1 NAP Date of Birth
    43NP1> 43NP1>   EIC Child 1 NAP Access Indicator
    43AD1> 43AD1>   EIC Child 1 TIN Assignment Date
    43SS2 43SS2   EIC Child 2 SSN
    43YB2> 43YB2>   EIC Child 2 NAP Date of Birth
    43NP2> 43NP2>   EIC Child 2 NAP Access Indicator
    43AD2> 43AD2>   EIC Child 2 TIN Assignment Indicator
    43SS3 43SS3   EIC Child 3 SSN
    43YB3> 43YB3>   EIC Child 3 NAP Date of Birth
    43NP3> 43NP3>   EIC Child 3 NAP Access Indicator
    43AD3> 43AD3>   EIC Child 3 TIN Assignment Indicator
    01TCE> 01TCE>   Child Tax Credit Total Eligible Computer Number
    02CEV 02CEV   Child Tax Credit Total Eligible Verified Number
    0452> 0435>   Gross Child Tax Credit Computer Amount
    0567> 0543>   Gross Additional Child Tax Credit Computer Amount
    50AOS> 50AOS>   Education Credit Eligible Computer Number
    04GEC> 04GEC>   Gross Education Credit Computer
    E-NUM> E-NUM>   Qualified EIC Dependents Number
    0566A 0542A 0508A EIC Amount
    >>>>> >>>>> >>>>> EIC Amount Computer

3.12.3.3.10.2  (01-01-2017)
Invalid Condition (EC 019)

  1. Error Code 019 generates when any Dependent NAP date of birth is greater that the tax period of the return.

3.12.3.3.10.3  (01-01-2017)
Correction Procedures (EC 019)

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

  2. If a Dependent date of birth is greater than the tax period (for example: child's date of birth is 01-15-2017 and tax period is 2016) of the return, enter the number of allowable dependents in Field 01EXV. Total the number of exemptions claimed in positions 3 through 8 of Field 01EXC and subtract the sum of all dependents that have a date of birth greater than the tax period of the return.

    Example:

    4 dependents were claimed, one dependent’s date of birth is greater than the tax period of the return:
    Example:
    Field 01EXC 10400000
    Field 01EXV 10300000

  3. If a Child Care dependent's NAP Date of Birth is greater than the tax period of the return, GTSEC 21 and enter the number of eligible for child care dependent in Field 21QI. If EC 278 displays, assign TPNC 606.

  4. If a Child Tax Credit/Additional Child Tax Credit child’s (dependent) date of birth is after the tax period of the return, GTSEC 01 and enter 0 (zero) in Field 01CT1/2/3/4 of the appropriate child. If EC 290 and/or 340 display, assign TPNC 606.

  5. If a Schedule EIC Child’s NAP Date of Birth is after the tax period of the return and the child is not being claimed as a dependent on the return, delete the SSN from Field 43SS1/2/3, as appropriate. If EC 337 displays, assign TPNC 750.

  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, validate the other dependents using CC INOLE. Enter the number of allowable dependents in Field 01EXV.

    Note:

    If it is determined that a Child and Dependent Care Credit dependent or an EIC child's TIN is invalid and the same child is listed as a fifth or subsequent dependent, adjust positions 3 through 8 of Field 01EXV accordingly.

  7. If no valid dependents are present in Field 01EXV (positions 3 through 8 are 0 (zero)) and Field 01FSC is 4, determine if the taxpayer qualifies for FSC 4 without dependents (see IRM 3.12.3.5.2, EC 034).

    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 no valid dependents are present in Field 01EXV (positions 3 through 8 are 0 (zero)) and Field 01FSC is 5, determine if the taxpayer qualifies, see IRM 3.12.3.5.2, EC 034. If the taxpayer qualifies for FSC 5, enter a C in the Clear Field.

  9. If the Child and Dependent Care Credit or EIC Child(ren) TIN's are invalid and are not the same children claimed as exemptions enter the number of exemptions claimed in Field 01EXC in Field 01EXV.

  10. If RPC O or DSI 1 is present and entries are made in Field 01EXV, enter 0 (zero) in the first position of Field 01EXV to disallow the exemption for the primary taxpayer.

  11. For TY95 and prior, ensure that the exemptions transcribed in Field 01EXC were entered correctly, then enter the exemptions in 01EXC into 01EXV.

  12. If a change to Field 01EXV causes Error Code 252 to generate assign TPNC 606.

3.12.3.4  (01-01-2017)
Error Codes 020 to 030

  1. This section covers Error Codes 020-030.

3.12.3.4.1  (01-01-2017)
Error Code 020, Major City Code and Address

  1. Error Code 020 instructions follow.

3.12.3.4.1.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A, and Form 1040EZ (EC 020)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    01NL2 01NL2 01NL2 Name Line 2
    01ADD 01ADD 01ADD Street Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code

3.12.3.4.1.2  (01-01-2017)
Invalid Conditions (EC 020)

  1. Error Code 020 generates when a valid Major City Code is present in City/State and the street address is not present.

3.12.3.4.1.3  (01-01-2017)
Correction Procedures (EC 020)

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

  2. Search the return and/or attachments for correct address. If found, enter in Field 01ADD. Refer to IRM 3.12.2.4.3.7.

  3. Research CC INOLE when an address is not found on the return or attachments and take the following action:

    If the address is... Then...
    A] Found, Enter street address in Field 01ADD.
    B] Not found, Follow procedures for EC 014 in IRM 3.12.3.3.5.3(2).

3.12.3.4.2  (01-01-2017)
Error Code 022-(CE) Major City Code/ZIP Code

  1. Error Code 022 instructions follow.

3.12.3.4.2.1  (01-01-2017)
Fields Displayed-Form 1040, Form 1040A and Form 1040EZ (EC 022)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code

3.12.3.4.2.2  (01-01-2017)
Invalid Conditions (EC 022)

  1. Error Code 022 generates when a valid Major City Code is present (01C/S) and one of the following exist:

    1. ZIP Code (Field 01ZIP) is blank.

    2. ZIP Code (Field 01ZIP) is present but is not correct for that Major City Code.

3.12.3.4.2.3  (01-01-2017)
Correction Procedures (EC 022)

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

  2. Search the return and/or attachments for the correct ZIP Code and take the following action:

    If the ZIP Code is... Then...
    A] Found, but is not correct for the Major City Code, Enter the City and State in Field 01C/S.
    B] Found, and is correct for the Major City Code, Enter in Field 01ZIP.
    C] Not Found and a Major City Code is present in Field 01C/S,
    1. Enter the City and State in Field 01C/S.

    2. Enter the ZIP Code in Field 01ZIP using IRM 3.12.2, Exhibit 3.12.2-10.

    3. Enter 01 as the fourth and fifth characters of Field 01ZIP.

3.12.3.4.3  (01-01-2017)
Error Code 023-(CE) ZIP Code/State

  1. Error Code 023 instructions follow.

3.12.3.4.3.1  (01-01-2017)
Fields Displayed-Form 1040, Form 1040A and Form 1040EZ (EC 023)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code

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