3.12.3  Individual Income Tax Returns (Cont. 2)

3.12.3.4 
Error Codes 020 to 030

3.12.3.4.6 
Error Code 027-(CE) Primary Taxpayer Under Age 14

3.12.3.4.6.2  (01-01-2016)
Invalid Conditions (EC 027)

  1. Error code 027 generates when the Primary NAP Year of Birth is present and all of the following conditions are present:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.4.6.3  (01-01-2016)
Correction Procedures (EC 027)

  1. Correct coding and transcription errors and misplaced entries in displayed fields and follow the procedures below in sequence.

  2. Verify that the primary SSN on the return matches the SSN in Field 01PS.

  3. If the filer's occupation is actor or model or another similar occupation enter C in the clear field.

  4. If you have not changed the return and CC IRPTR is available and you can verify the reported income with IRPTR, enter C in the clear field.

  5. If you have not changed field 01PS or 01DSI or cannot verify the reported income with IRPTR, SSPND 211. Use paragraph X of Form 6001.

  6. If you have changed the return and EC 027 reappears, SSPND 211. Use paragraph X of Form 6001.

3.12.3.4.6.4  (01-01-2016)
Reply to Correspondence (EC 027)

  1. If the taxpayer returns all the requested documents and they are all in order, process the return normally.

  2. If the taxpayer replies in letter 12C that he can be claimed on another person's tax return or checks box Yes and No in response to the question whether he can be claimed on another person's tax return, enter 1 in field 01DSI. Send the appropriate TPNC for the change in dependency status.

    Note:

    Consider whether TPNC 110, 195, 197, and 202, for instance, apply, along with any other TPNCs relevant to the change in dependency status.

  3. For TY13 and later, if the taxpayer responds:

    1. not my return and does not provide any other additional information or a complete return, enter CCC 3 in the first position of Field 01CCC and enter "T" in Field 01SPC and see IRM 3.12.37.24.11.2(1),or

    2. indicates not my return and provides a complete return (i.e. page 1 and 2 of Form 1040/A or page 1 Form 1040EZ; accurately reports estimated payments/credit elect, all required forms and schedules are attached, and an original signature), take the following steps:
      1. Detach the complete return from the correspondence, including Form 14039 if attached, edit correspondence received date in the center of page 1 of the tax return, and send to Receipt & Control to be processed.
      2. When closing the return that prompted the correspondence, enter CCC 3 in the first position of Field 01CCC and enter "T" in Field 01SPC and see IRM 3.12.37.24.11.2(1).

    3. When EC 027 redisplays enter a C in the Clear Field.

3.12.3.4.6.5  (01-01-2016)
No Reply to Correspondence and Undeliverable Mail (EC 027)

  1. For TY13 and later, if the filer does not reply, the reply is insufficient, or the correspondence was undeliverable, enter CCC 3 in first position of Field 01CCC, enter "T" in Field 01SPC. When EC 027 redisplays, enter C in the Clear Field.

  2. For TY12 and prior, if the filer does not reply, the reply is insufficient, or the correspondence was undeliverable, remove the return form ERS with RJECT 640.

3.12.3.4.6.6  (01-01-2016)
Prior Year (EC 027)

  1. If no other dependents are reported and only withholding and Making Work Pay Credit (TY10 and TY09) are claimed, enter C in the clear field.

3.12.3.4.7  (01-01-2016)
Error Code 028, Decedent Return Check

  1. Instructions for Error Code 028 follow.

3.12.3.4.7.1  (01-01-2016)
Error Code 028, Fields Displayed: Form 1040, Form 1040A and Form 1040EZ

  1. The following table shows the fields displayed:

    1040 1040A 1040EZ Field name
    CL CL CL Clear Code
    01TXP 01TXP 01TXP Tax Period
    01PS 01PS 01PS Primary SSN
    01PNC 01PNC 01PNC Primary Name Control
    >>>>> >>>>> >>>>> Primary NAP EIF Name Control
    01PDD> 01PDD> 01PDD> Primary NAP Date of Death
    01SS 01SS 01SS Secondary SSN
    01SNC 01SNC 01SNC Secondary Name Control
    >>>>> >>>>> >>>>> Secondary NAP EIF Name Control
    01SDD> 01SDD> 01SDD> Secondary NAP Date of Death
    01NL1 01NL1 01NL1 Name Line 1
    01NL2 01NL2 01NL2 Name Line 2
    01FSC 01FSC 01FSC Filing Status Code
    01CCC 01CCC 01CCC Computer Condition Code
    01RPC 01RPC 01RPC Return Processing Code
    01SPC 01SPC 01SPC Special Processing Code
    0564 0540 0507 Withholding
    0565 0541   Estimated Tax Payment
    PETP> PETP> PETP> Primary NAP Estimated Tax/Credit Payment Indicator
    SETP> SETP> SETP> Secondary NAP Estimated Tax/Credit Payment Indicator
    0577 0549   Credit Elect
    05BDR 05BDR 05BDR Balance Due/Refund
    >>>>> >>>>> >>>>> Balance Due/Overpayment Computer
    05BDR> 05BDR> 05BDR> Balance Due/Overpayment Taxpayer Computer

3.12.3.4.7.2  (01-01-2016)
Invalid Conditions (EC 028)

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.4.7.3  (01-01-2016)
Correction Procedures (EC 028)

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

  2. If FSC 3 and spouse is deceased, enter C in the Clear Field.

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

  4. If a death certificate or a 1310 shows that the taxpayer died in the tax year of the return, assign the following computer condition codes by relevant condition.

    1. Assign one of these codes to identify the deceased taxpayer,
      CCC F if the primary taxpayer is deceased.
      CCC 9 if the secondary taxpayer is deceased.
      CCC A if the primary and secondary taxpayer are deceased.

      Note:

      Review Field 01NL1 for the notation DECD after the taxpayer(s) who is deceased. If not present enter after the appropriate name, see IRM 3.12.2.4.3.5(5).

    2. Assign one of these codes to identify the recipient of the refund.
      CCC L if name line 2 has a court appointed individual, a place of business (court appointed or not) or both a surviving spouse and a court apppointed personal representative and the Balance Due Overpayment Computer field shows a refund.
      CCC W if name line 2 has the name of the surviving spouse and the Balance Due Overpayment Computer field shows a refund.

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

3.12.3.4.7.3.1  (01-01-2016)
Reply to Correspondence (EC 028)

  1. If the taxpayer returns all the requested documents and they are all in order, process the return normally and refer to the remainder of the procedures, see IRM 3.12.3.4.7.3(4) for computer condition codes.

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

    Caution:

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

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. If the taxpayer states that they filed the return and Form 14039 is attached, enter SPC 8.

  6. If the taxpayer states not my return, see IRM 3.12.3.4.7.3.2.

3.12.3.4.7.3.2  (01-01-2016)
No Reply to Correspondence and Undeliverable Mail (EC 028)

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

  3. If the filer replies that he or she is the surviving spouse of the person in whose name he or she filed the return and the filing status of the dead taxpayer is single or head of household, consider the reply insufficient and follow the procedures for no reply in paragraph (1).

3.12.3.4.8  (01-01-2016)
Error Code 029, Unclaimed Credits

  1. Instructions for EC 029 follow.

3.12.3.4.8.1  (01-01-2016)
Fields Displayed, EC 029: Form 1040, Form 1040A, and Form 1040EZ

  1. This table shows the fields visible at the error code.

    1040 1040A 1040EZ Title
    01CL 01CL 01CL Clear field
    01TXP 01TXP 01TXP Tax period
    01PS 01PS 01PS Primary TIN
    01PNC 01PNC 01PNC Primary name control
    >>>>> >>>>> >>>>> NAP EIF Primary name control
    01SS 01SS 01SS Secondary TIN
    01SNC 01SNC 01SNC Secondary name control
    >>>>> >>>>> >>>>> NAP EIF Secondary name control
    01FSC 01FSC 01FSC Filing status code
    01CCC 01CCC 01CCC Computer condition code
    01RPC 01RPC 01RPC Return processing code
    01SPC 01SPC 01SPC Special Processing Code
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    0570 05EXT 05EXT Form 4868 Payment
    ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    05BDR 05BDR 05BDR Balance Due Refund
    >>>>> >>>>> >>>>> Balance Due/Refund Computer
    05BDR> 05BDR> 05BDR> Balance Due/Overpayment Taxpayer Computer

3.12.3.4.8.2  (01-01-2016)
Invalid Conditions, EC 029

  1. Error code 029 appears when these conditions are present.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.4.8.3  (01-01-2016)
Correction Procedures, EC 029

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

  2. READ ALL INSTRUCTIONS UNDER CORRECTION PROCEDURES, BEFORE TAKING ANY ACTION.

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

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

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

  7. Verify the taxpayer's figure for income tax withheld-in field 0564 of Form 1040, field 0540 of Form 1040A, field 0507 of Form 1040EZ-with Forms W-2 or 1099 or other statements of earnings and withholding the taxpayer provides. If the forms the taxpayer provides don't allow you to verify the withholding, use the information available with IRPTR.

    Caution:

    Before suspending for any required support for withholding, read the rest of the error code in case you have to request support for payments.

  8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

  9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Reminder:

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

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.4.8.4  (01-01-2016)
Reply to Correspondence, EC 029

  1. READ ALL INSTRUCTION UNDER REPLY TO CORRESPONDENCE, BEFORE TAKING ANY ACTION.

  2. If the taxpayer's reply is complete and acceptable, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ process the return with the payments. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Enter the estimated tax payments and credit elect in field 0565 of Form 1040 or field 0540 of Form 1040A and transmit. At EC 350 send TPNC 558

  3. If the taxpayer's reply indicates the payment was posted to the wrong tax year move the payment to the correct tax year. See the instructions in IRM 3.12.37.25.7.

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

  5. If the payment(s) was misapplied and:

    1. you can determine the correct taxpayer, transfer the misapplied credit to the taxpayer's account. See the instructions in IRM 3.12.37.25.7. Suspend the return with Action Code 491. Research using CC IMFOLT or TXMODA will reflect the posting of the payment(s). After the credit transfer has been posted, process the return.

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

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

  6. For TY15, if the taxpayer responds:

    1. not my return and does not provide any other additional information or a complete return, enter CCC 3 in the first position of Field 01CCC and enter "T" in Field 01SPC, see IRM 3.12.37.24.11.2(1) for additional instructions, or

    2. indicates not my return and provides a complete return (i.e. page 1 and 2 of Form 1040/A or page 1 Form 1040EZ; accurately reports estimated payments/credit elect, all required forms and schedules are attached, and an original signature), take the following steps:
      1. Detach the complete return from the correspondence, including Form 14039 if attached, edit correspondence received date in the center of page 1 of the tax return, and send to Receipt & Control to be processed.
      2. When closing the return that prompted the correspondence, enter CCC 3 in the first position of Field 01CCC and enter "T" in Field 01SPC. See IRM 3.12.37.24.11.2 for additional instructions.

    3. When EC 029 redisplays enter a C in the Clear Field.

    :

  7. For TY14 and prior, if the taxpayer indicates not my return, remove the return from ERS with SSPND/RJECT 640.

    1. If a MeF return send response to Alpha Files.

    2. If a paper return send to Files to be refiled in the block of work.

  8. If the taxpayer states they filed the return and Form 14039 is attached, enter "8" in Field 01SPC.

3.12.3.4.8.5  (01-01-2016)
No Reply or Inadequate Reply to Correspondence and Undeliverable Mail, EC 029

  1. For TY15, if the filer doesn't reply to correspondence, can't satisfy the conditions with an accurate description of the payments, or is undeliverable, enter CCC 3 (in the first position) and CCC U, and enter "T" in Field 01SPC. When EC 029 redisplays, enter a C in the Clear Field.

  2. For TY14 and prior, if the filer doesn't reply to correspondence, can't satisfy the conditions with an accurate description of the payments, or is undeliverable, SSPND/RJECT 640, attach Form 3210 and write "ID theft return" in the Remarks box. Send the packet to the Alpha File in Files.

    Note:

    If undeliverable mail arrives after ERS/Rejects has sent the return to Files for archiving, attach Form 3210 to the undeliverable mail. Write ID theft return in the Remarks box and send the packet to the Alpha File in Files.

    .

3.12.3.4.8.6  (01-01-2016)
Prior Year, EC 029, (REJECTS ONLY)

  1. If correspondence was issued in a previous calendar year (e.g. 2015) and the response is received or suspense period expires in the next calender year (e.g. 2016), Error Code 029 will not display. Take the following actions:

    1. Enter GTREC and the DLN, transmit.

    2. Determine if the return you are working is a Reply or No Reply.

    3. If the return has a "Reply" , GTSEC 02, enter the correct reply received date in Field 02RPD and follow the instructions, EC 029, IRM 3.12.3.4.8.4 for replies.

    4. If the return is a "No Reply" , enter CCC 3 and U and follow the instructions, EC 029, IRM 3.12.3.4.8.5 for no replies.

    5. If the CRECT screen redisplays, enter C in the Clear Field.

    6. If additional errors display, continue to process as normal.

3.12.3.5  (01-01-2016)
Error Code 032 to 046

  1. Instructions for error code 032-046 follow.

3.12.3.5.1  (01-01-2016)
Error Code 032, FSC 2 or 6 and Exemptions

  1. Error Code 032 instructions follow.

3.12.3.5.1.1  (01-01-2016)
Fields Displayed, EC 032: Form 1040, Form 1040A and Form 1040EZ

  1. The fields displayed at EC 032 appear in the table.

    1040 1040A 1040EZ Title
    01NL1 01NL1 01NL1 Name Line 1
    01FSC 01FSC 01FSC Filing Status Code
    01CCC 01CCC 01CCC Computer Condition Code
    01EXC 01EXC 01EXC Exemption Code
    01EXV 01EXV 01EXV Exemption Code Verified
    0208     Form 4563 Indicator (Intl)
    04ABI 04ABI   Age/Blindness Indicator

3.12.3.5.1.2  (01-01-2016)
Invalid Conditions, EC 032

  1. Error Code 032 appears when the FSC is 2 or 6 and

    1. an exemption is not present in the second position of Field 01EXC and

    2. computer condition code G is not present.

  2. Error Code 032 appears when the FSC is not 2 or 6 and

    1. an exemption is present in the second position of Field 01EXC or

    2. either age or blind indicator for the secondary taxpayer is present and.

    3. computer condition code G is not present.

3.12.3.5.1.3  (01-01-2016)
Correction Procedures, EC 032

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

  2. When the first and second position of field 0EXC are inconsistent with the FSC, determine the correct FSC and exemption coding from the return, attachments, or signature area and correct the coding.

  3. When the FSC is not 2 or 6, delete the spousal exemption in Field 01EXC. See EC 252.

  4. Use the table below to correct information at odds with the filing status.

    If the box checked is for... And... Then...
    A] FSC 2, the spousal date of death is before the period of the return and
    the taxpayer takes no dependent exemption
    1. delete the name of the deceased spouse from field 01NL1.
    2. change the FSC to 1.
    B] FSC 2, the spousal date of death is before the period of the return and
    the taxpayer takes one or more dependent exemptions
    1. delete the name of the deceased spouse from field 01NL1.
    2. change the FSC to 4 or 5 according to the FSC Chart in Section 01.
    C] FSC 3, an exemption for spouse is present and
    the spouse has no income (no W-2 or Schedule C, for example, is in the spouse's name)
    change FSC to 6.
    D] FSC 3, a spousal ABI indicator is present in field 04ABI delete the spousal ABI indicators.
    E] FSC 3 or 4, an exemption for the spouse is present and
    the spouse appears to have income (a W-2 or Schedule C is in the spouse's name, for example)
    SSPND 211. Inquire after combined tax liability filing status, and signature.
    F]FSC is 1 or 4 the spouse or common law spouse is claimed as a dependent, reports no income, and other dependents are claimed, did not sign the return, enter the spousal exemption in position seven of Field 01EXC and remove it from position 2 if it appears there. Also, remove the spouse TIN from Field 01SSS and the name control from 01SNC. Add the spouse TIN and name control to Field 01DSX and 01DNX (X = dependent 1, 2, 3, or 4) as appropriate.
    G] FSC 4, the taxpayer uses the tax rate for FSC 4 and
    the only exemption is for a spouse who is not NRA and did not sign the return,
    1. change FSC to 6.
    2. ensure that the exemption for the spouse is in position 2.
    H] FSC 5, the spousal date of death falls in the period covered on the return and
    research indicates a joint account
    1. change FSC to 2.
    2. correct Field 01NL1.
    3. correct Field 01EXC.
    I] FSC 5, the spousal date of death falls in the period covered on the return and
    research does not indicate a joint account and
    only one name is in the caption,
    SSPND 211.
    Note: Correspondence should state that taxpayers may file a joint return for the year of the spouse's death and that the surviving spouse who meets the conditions for it may use the filing status qualifying widow(er) for the two years following the spouse's death.
  5. When you are unable to determine the correct FSC or exemptions, SSPND 211 to inquire after them with Form 5129.

3.12.3.5.2  (01-01-2016)
Error Code 034, FSC 4 and Exemptions

  1. Error Code 034 instructions follow.

3.12.3.5.2.1  (01-01-2016)
Fields Displayed, EC 034: Form 1040 and Form 1040A

  1. This table shows the fields displayed.

    1040 1040A Title
    CL CL Clear Field
    01FSC 01FSC Filing Status Code
    01EXC 01EXC Exemption Code
    01EXV 01EXV Exemption Code Verified
    01DN1 01DN1 Dependent 1 Name Control
    01DS1 01DS1 Dependent 1 SSN
    01CT1 01CT1 Dependent 1 Child Tax Credit Indicator
    01DN2 01DN2 Dependent 2 Name Control
    01DS2 01DS2 Dependent 2 SSN
    01CT2 01CT2 Dependent 2 Child Tax Credit Indicator
    01DN3 01DN3 Dependent 3 Name Control
    01DS3 01DS3 Dependent 3 SSN
    01CT3 01CT3 Dependent 3 Child Tax Credit Indicator
    01DN4 01DN4 Dependent 4 Name Control
    01DS4 01DS4 Dependent 4 SSN
    01CT4 01CT4 Dependent 4 Child Tax Credit Indicator

3.12.3.5.2.2  (01-01-2016)
Invalid Conditions (EC 034)

  1. Error Code 034 appears when computer condition code G is not present and any condition below is present.

    1. Field 01EXV is present; the FSC is 4; and the sum of the entries in position 3, 4, 5, 6, and 7 of Field 01EXV is zero.

    2. Field 01EXV is not present; the FSC is 4; and the sum of the entries in position 3, 4, 5, 6, and 7 of Field 01EXC is zero.

    3. Field 01EXV is present; the FSC is 5; and the sum of the entries in position 3, 4, and 6 of Field 01EXV is zero.

    4. Field 01EXV is not present; the FSC is 5; and the sum of the entries in position 3, 4, and 6 of Field 01EXC is zero.

3.12.3.5.2.3  (01-01-2016)
Corrections Procedures (EC 034)

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

  2. When the taxpayer's filing status is inconsistent with the dependent exemptions, use the table below to correct the filing status code.

    If the FSC is And exemptions And the child's name Then change the FSC to
    A] 4 are claimed in position 4 only, Is present on either:
    a. Line 4 (1040/1040A),
    b. Line 6c (not claimed as an exemption),
    c. Form 2441, Schedule EIC, or Form 8814 with valid name/SSN,
    7
    Is not present on either:
    a. Line 4 (1040/1040A),
    b. Form 2441, Schedule EIC, or Form 8814 with valid name/SSN,
    1
    B] 4 Are not claimed in positions 3, 5, 6, or 7, Is not present on either:
    a. Line 4 (1040/1040A),
    b. Line 6c,
    c. Form 2441, Schedule EIC, or Form 8814 with valid name/SSN,
    1
    Is present on either:
    a. Line 4 (1040/1040A),
    b. Line 6c (not claimed as an exemption),
    c. Form 2441, Schedule EIC, or Form 8814 with valid name/SSN,
    7
    Have been disallowed 1. appears on
    a. line 4 (1040/1040A) and
    b. line 6c,
    7
    2. appears on line 6c only 1
    C] 4 Have been disallowed, 1. does not appear on
    a. Line 4 (1040/1040A) and
    b. Line 6c,
    1
    2. does not appear on line 6c
    D] 5

    Note:

    Since TY05, section 2(a)(1)(B) of the IRC, allows taxpayers who claim FSC 5 and maintain a household for a child (son, stepson, daughter, stepdaughter, cousin) even though they may not be allowed to claim the child as a dependent, can file as Qualifying Widow(er).

    Are not claimed in positions 3, 5, or 6, or have been disallowed, Is present or not present on either:
    a. Line 4 (1040/1040A),
    b. Line 6c,
    c. Form 2441, Schedule EIC, or Form 8814.
    1. If the standard deduction and tax rates are consistent with FSC 5, enter a C in the Clear Field.

    2. Otherwise change to FSC 1. If EC 252 displays, send TPNC 101.

    Are not claimed in positions 3 or 6 or have been disallowed, but an exemption in position 5, for a parent is valid,   Change FSC 5 to 4. If EC 252 displays, send TPNC 104.
  3. Use the list below for a child who 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, Child Tax Credit, and Additional Child Tax Credit.

      Reminder:

      Use Field 01EXV to allow or deny dependent exemptions and 02CEV to set the number of qualifying children for the Child Tax Credit.

    2. If Form 8332, Form 2120, or a copy of a divorce decree is not attached, SSPND 211.

    3. If the taxpayer does not provide Form 8332, Form 2120 or a copy of a divorce decree in response to correspondence, refer to the no-reply procedures under Exemption, paragraph c, in Exhibit 3.12.3-1.

3.12.3.5.3  (01-01-2016)
Error Code 038, Schedule 8812 and the Physical Presence Test for Children with an ITIN

  1. Instructions for EC 038 follow.

3.12.3.5.3.1  (01-01-2016)
Fields Displayed, Form 1040 and Form 1040A (EC 038)

  1. The table shows the fields displayed at the error code.

    1040 1040A Title
    CL CL Clear field
    01TXP 01TXP Tax period
    01EXC 01EXC Exemption code
    01EXV 01EXV Exemption code verified
    01SPC 01SPC Special Processing code
    01TCE> 01TCE> Child Tax Credit Total Eligible Computer Number
    02CEV 02CEV Child Tax Credit Total Eligible Verified Number
    01DS1 01DS1 Dependent 1 SSN
    01CT1 01CT1 Child 1 Child Tax Credit Indicator
    01YB1> 01YB1> Child 1 Year of Birth
    01NP1> 01NP1> Dependent 1 NAP Access Indicator
    01DS2 01DS2 Dependent 2 SSN
    01CT2 01CT2 Child 2 Child Tax Credit Indicator
    01YB2> 01YB2> Child 2 Year of Birth
    01NP2> 01NP2> Dependent 2 NAP Access Indicator
    01DS3 01DS3 Dependent 3 SSN
    01CT3 01CT3 Indicator for Child 3 Child Tax Credit Indicator
    01YB3> 01YB3> Child 3 Year of Birth
    01NP3> 01NP3> Dependent 3 NAP Access Indicator
    01DS4 01DS4 Dependent 4 SSN
    01CT4 01CT4 Child 4 Child Tax Credit Indicator
    01YB4> 01YB4> Child 4 Year of Birth
    01NP4> 01NP4> Dependent 4 NAP Access Indicator
    0452 0435 Child Tax Credit
    >>>> >>>> Child Tax Credit Computer
    0452> 0435> Gross Child Tax Credit Computer Amount
    0567 0543 Additional Child Tax Credit
    >>>> >>>> Additional Child Tax Credit Computer
    0567> 0543> Gross Additional Child Tax Credit Computer
    47A 47A Child Tax Credit Dependent 1 Presence Test Code
    47B 47B Child Tax Credit Dependent 2 Presence Test Code
    47C 47C Child Tax Credit Dependent 3 Presence Test Code
    47D 47D Child Tax Credit Dependent 4 Presence Test Code
    47AID 47AID Child Tax Credit Additional ITIN Dependents Indicator
    38TN1   Form 8839 Child 1 SSN
    38TN2   Form 8839 Child 2 SSN
    38TN3   Form 8839 Child 3 SSN
        Section XX Not Present

3.12.3.5.3.2  (01-01-2016)
Invalid conditions, EC 038

  1. EC 038 appears when the return meets the conditions below.

    1. The tax period is 201212 or later and

    2. field 01CEV is blank and

    3. the doc code of the return isn't 26 or 27 and

    4. The Child Tax Credit (field 0452 of Form 1040, field 0435 of Form 1040 A) or Additional Child Tax Credit (field 0567 of Form 1040, field 0543 of Form 1040A) is significant and

    5. field 47AID, Child Tax Credit Additional ITIN Dependents Indicator, is significant or

    6. the number of Child Tax Credit Indicators, in field 01CT1, 01CT2, 01CT3, and 01CT4, for dependents whose TIN begins with a 9 is not equal to the number of Child Tax Credit Dependent Presence Test Codes, in field 47A, 47B, 47C, and 47D

3.12.3.5.3.3  (01-01-2016)
Correction procedures, EC 038

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

  2. If the taxpayer checks the box Yes or No for a dependent with an SSN, delete the entry for that child from field 47A, 47B, 47C, or 47D.

  3. TY12 and later. Part I of Schedule 8812 is required only for dependents with an ITIN the taxpayer takes the Child Tax or Additional Child Tax Credit for. To be eligible for these credits, dependents with an ITIN must meet the physical presence test, along with the other tests. Taxpayers check the box Yes in Part I of Schedule 8812 to declare that the child meets the physical presence test. Taxpayers who check the box No for a child declare that child ineligible for both credits.

    Note:

    If the taxpayer checks box Yes and No for a child, that child is eligible for the Child Tax and Additional Child Tax Credit. Enter the number 1 in field 47A, 47B, 47C or 47D for that child. If the child isn't one of the transcribed dependents and meets the other requirements for the credit, include the child in the figure entered in field 02CEV.

    Caution:

    Taxpayers do not have to answer the question about the physical presence for children with an ATIN. Like the ITIN the ATIN begins with a 9, but unlike the ITIN the ATIN allows only 9 and 3 in position four and five: 9XX-93-XXXX.

  4. If the taxpayer hasn't checked box Yes or No for the physical presence test for the child or notates IRC 7701(b) and takes the credit for a child but the child is ineligible for the credit-because of age or invalid TIN, for instance-do not correspond for the response to the question about physical presence of that child. Assign the appropriate TPNC for that child at EC 290 or 340.

    Reminder:

    Correspond for Schedule 8812 if other dependents with an ITIN appear to be eligible for the credit taken for them but the taxpayer didn't check box Yes or No in response to the question about their physical presence or notates IRC 7701(b) using paragraph 0 on Form 6001.

  5. If the taxpayer hasn't checked box Yes or No for the physical presence test for any qualifying dependent with an ITIN , request a completed Schedule 8812 using paragraph 0 on Form 6001.

    Note:

    When more than four dependents with an ITIN are qualifying children for the credit, the taxpayer is supposed to check the box under question D and attach another Schedule 8812 for the additional dependents with an ITIN. Enter the number 1 in field 47AID if it's blank and the taxpayer takes the Child Tax or Additional Child Tax Credit for more than four qualifying children with an ITIN and submits another Schedule 8812 or a list of the other qualifying children with an ITIN. Request a response to the question about physical presence for any dependents in the Schedule 8812 or the list without a response Yes or No to the question about physical presence.

    Note:

    MeF! NAP can validate up to 100 dependent TINs and name controls.

  6. If the taxpayer attaches another Schedule 8812 or a list of additional qualifying dependents with an ITIN who meet the physical presence test or other qualifying dependents with an SSN, verify the age of the children and the validity of their TIN and enter the number of qualifying children in field 02CEV.

  7. If the taxpayer takes the Child Tax or Additional Child Tax Credit for a child but checks the box No for that child in Part I of Schedule 8812 or notes in an attached list that the child doesn't meet the physical presence test, that child is ineligible for the credit.

    • If there are no more than four dependents and the dependents ineligible for the credit because of the physical presence test appear are born before 1/1/1996 or have an invalid TIN, assign the TPNC for each condition of ineligibility at EC 290 or 340.

      Note:

      MeF! NAP can validate up to 100 dependent TINs and name controls. Only four dependents TINs and name controls can be validated on paper returns

    • If there are no more than four dependents and the only dependents ineligible for the credit because of the physical presence test appear among the transcribed dependents and are born on or after 1/1/1996 and have a valid TIN, verify the eligibility of all the other children the taxpayer takes the Child Tax or Additional Child Tax Credit for and enter the number of eligible children in field 02CEV. Exclude from the number of eligible children any child who doesn't meet the physical presence test.

    • If there are more than four qualifying dependents for the credit or the dependents ineligible for the credit because of the physical presence test are not among the four transcribed dependents, verify the eligibility of all the other children the taxpayer takes the Child Tax or Additional Child Tax Credit for and enter the number of eligible children in field 02CEV. Exclude from the number of eligible children any child who doesn't meet the physical presence test.

  8. If EC 290 displays send TPNC 627. If EC 340 displays send TPNC 806 for the failed physical presence test.

  9. If no corrections or other actions are required, enter C in the clear field.

3.12.3.5.3.4  (01-01-2016)
Prior Year, EC 038

  1. For TY11 and prior, enter a "C" in the Clear Field.

3.12.3.5.4  (01-01-2016)
Error Code 042, Received Date

  1. Error Code 042 instructions follow.

3.12.3.5.4.1  (01-01-2016)
Fields Displayed, EC 042: Form 1040, Form 1040A and Form 1040EZ

  1. This table shows the fields displayed at EC 042.

    1040 1040A 1040EZ Title
    01TXP 01TXP 01TXP Tax Period
    01CCC 01CCC 01CCC Computer Condition Code
    01RCD 01RCD 01RCD Received Date

3.12.3.5.4.2  (01-01-2016)
Invalid Conditions (EC 042)

  1. Error Code 042 generates when the received date is earlier than the ending month and year of tax period.

3.12.3.5.4.3  (01-01-2016)
Correction Procedures (EC 042)

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

  2. Refer to specific instructions for Fields 01TXP and 01RCD.

  3. Follow instructions in IRM 3.12.3.5.4.6, for Early Filed Decedent returns.

3.12.3.5.4.4  (01-01-2016)
Field 01TXP, Tax Period (EC 042)

  1. Correct the tax period according to the table below.

    Reminder:

    Do not use a received date that has been circled. Another function has determined that the date is not valid. Follow the instructions in IRM 3.12.3.5.4.5(4) for determining the received date if the other function has not provided a received date.

    If the return is Then
    A] for the tax period due in the processing year Delete any entry in Field 01TXP.
    B] not for the tax period due in the processing year
    1. Enter the correct information in Field 01TXP.

    2. Enter the received date in Field 01RCD.

    C] for a tax period due after the current processing year and month Refer the return to the Lead Tax Examiner to determine whether the return has been filed early. Use SSPND 480 for returns filed early.

3.12.3.5.4.5  (01-01-2016)
Received Date (EC 042)

  1. Field 01RCD must contain a received date when the return

    • is amended or

    • is delinquent ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or

    • is for a fiscal, prior, or short year or

    • is a decedent return filed early or

    • is processed after June 3 or

    • has a Julian date in the DLN of 155 (156 if a leap year) or later or

    • supersedes a return filed earlier.

  2. Do not use a received date that has been circled. Another function has determined that the date is not valid. Follow the instructions in paragraph 4, below, for determining the received date if the other function has not provided a received date.

  3. Correct the date in Field 01RCD when the date is invalid because

    1. the day of the month, DD, exceeds the number of days for the month, MM, or

    2. the date is later than the date of the error record in the title line or

    3. the date is earlier than the ending month and year of the tax period in Field 01TXP.

      Reminder:

      The format of the received date is YYYYMMDD: YYYY for the year, MM for the month, and DD for the day.

  4. Determine the received date according to the list below when the date is necessary but not stamped or written on the return.

    1. Latest postmark on the envelope (post office mark) or the latest date from a designated private delivery service (PDS) mark. See IRM 3.12.2.4.3.20.1 for determining a valid post office mark or IRM 3.12.2.4.3.20.2 for determining a valid PDS marks.

      Note:

      When the envelope or label is not attached, use the postmark date stamped or handwritten on the return to determine the received date.

    2. Service Center Automated Mail Processing System (SCAMPS) digital dates.

    3. Latest date by the taxpayer's signature(s).

      Note:

      For prior-year returns, use the signature date only if it is within the current year.

      Note:

      Do not use the tax preparer's signature date.

    4. Julian date minus 10 days in the DLN.

      Note:

      Do not accept dates generated by FAX machines on returns or correspondence.

  5. Review the return for the words "Sent Back for Signature" or similar statement with a date present in the lower left corner of the return. These are returns that were originally received missing a signature and were mailed back to the taxpayer from Receipt and Control. if a date and the notation, "Sent Back for Signature" is present, follow the instructions below for determining the received date:

    1. If the return is a Balance Due and a received date is present: showing a date within 30 days of the "Returned for signature date stamp" , honor the date the return was sent back for signature.

    2. If the return is a Balance Due and a received date is present showing a date more than 30 days after the "Returned for signature date stamp" , honor the latest received date.

    3. If the return is a Refund, honor the latest received date.

      Note:

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

  6. Use the following table for processing exceptions to correcting the received date:

    If the return... Then...
    A] Is timely filed, Delete the data in Field 01RCD.
    B] Has multiple received dates, Enter the earliest date in Field 01RCD.
    Exception: Use the latest date when the earliest date is prior to the end of the tax period.
    C] Is a renumbered non-remittance, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    D] Is a renumbered remittance, Enter the calendar date of the Julian date in the original DLN.
    E] Is a rejected, timely filed electronic return (noted by the taxpayer) received by April 22, 2016, Enter 20160418 in Field 01RCD.
  7. If a return was mailed to a state taxing agency on ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the Received Date in Field 01RCD.

3.12.3.5.4.6  (01-01-2016)
Early-Filed Decedent Returns (EC 042)

  1. When FSC is other than 2, the taxpayer died after December 31, 2015 and the return is for tax year 2016 and filed before January 2, 2017 (Early Filed Decedent), process as follows:

    1. Use the tax period for the month and year the death occurred.

    2. Ensure that CCC Y has been entered in Field 01CCC.

  2. Enter CCC A if both the primary and the secondary taxpayers died during the tax period of the return.

  3. Search the return and/or attachments for the date of death when the Primary and/or Secondary taxpayer is deceased.

  4. Research CC INOLE (using Definer S) for the date of death when it is not found on the return or attachments.

  5. If the date of death cannot be found, SSPND 211.

  6. If an Early Filed Decedent Return is a joint return and both taxpayers are not deceased, SSPND 480 and delay processing and correspondence until January.

3.12.3.5.4.7  (01-01-2016)
CCC L or W (EC 042)

  1. Correct CCC L or W when the return is a refund or Non-Compute decedent return (Field 01NL2 must be present) as follows:

    If Second Name Line payee is... Then...
    A] An individual that is not court appointed, Enter W in Field 01CCC.
    B] A court appointed individual, Enter L in Field 01CCC.
    C] A place of business (court appointed or not),
    D] Both a surviving spouse and a court appointed personal representative,
    E] Not present and CCC L or W is determined to be correct, Enter Second Name Line in Field 01NL2.
  2. If CCC L or W is determined to be incorrect, delete the L or W from Field 01CCC.

3.12.3.5.5  (01-01-2016)
Error Code 044, Tax Period/Received Date

  1. Error Code 044 instructions follow.

3.12.3.5.5.1  (01-01-2016)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 044)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Title
    01TXP 01TXP 01TXP Tax Period
    01CCC 01CCC 01CCC Computer Condition Code
    01RCD 01RCD 01RCD Received Date

3.12.3.5.5.2  (01-01-2016)
Invalid Conditions (EC 044)

  1. Error Code 044 generates when the received date is not present and any of the following exist:

    1. The Tax Period has been input (Field 01TXP).

    2. Computer Condition Code G is present.

    3. The Doc Code is not 72 and the Julian Date in the DLN is 155 through 365 (366 if a leap year).

3.12.3.5.5.3  (01-01-2016)
Correction Procedures (EC 044)

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

    Reminder:

    Do not use a received date that has been circled. Another function has determined that the date is not valid. Follow the instructions in IRM 3.12.3.5.5.4(3), below, for determining the received date if the other function has not provided a received date.

  2. Search the return for correct tax period and take the following action:

    If the return is for And the return is Then
    A] the tax period due in the processing year filed on time Delete the data in Field 01TXP.
    late Enter the received date in Field 01RCD. See IRM 3.12.2.4.3.20 for a description of the received date.
    B] a tax period not due in the processing year   Enter the received date in Field 01RCD. See IRM 3.12.2.4.3.20 for a description of the received date.

3.12.3.5.5.4  (01-01-2016)
Field 01RCD, Received Date (EC 044)

  1. Field 01RCD must contain a received date when the return

    • is amended

    • is delinquent ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or

    • is for a fiscal, prior, or short year or

    • is a decedent return filed early or

    • is processed after June 3 or

    • has a Julian date in the DLN of 155 (156 if a leap year) or later or

    • supersedes a return filed earlier.

  2. Do not use a received date that has been circled. Another function has determined that the date is not valid. Follow the instructions in paragraph 3, below, for determining the received date if the other function has not provided a received date.

  3. Determine the received date according to the list below when the date is necessary but not stamped or written on the return.

    1. Latest postmark on the envelope (post office mark) or the latest date from a designated private delivery service (PDS) mark. See IRM 3.12.2.4.3.20.1 for determining a valid post office mark or IRM 3.12.2.4.3.20.2 for determining a valid PDS marks.

      Note:

      When the envelope or label is not attached, use the postmark date stamped or handwritten on the return to determine the received date.

    2. Service Center Automated Mail Processing System (SCAMPS) digital dates.

    3. Latest date by the taxpayer's signature(s).

      Note:

      For prior-year returns, use the signature date only if it is within the current year.

      Note:

      Do not use the tax preparer's signature date.

    4. Julian date minus 10 days in the DLN.

      Note:

      Do not accept dates generated by FAX machines on returns or correspondence

  4. Use the earliest stamped received date when a return has multiple received dates

    Exception:

    Use the latest stamped date when the earliest date is prior to the end of the tax period.

  5. Review the return for the words "Sent Back for Signature" or similar statement with a date present in the lower left corner of the return. These are returns that were originally received missing a signature and were mailed back to the taxpayer from Receipt and Control. If a date and the notation, "Sent Back for Signature" is present, follow the instructions below for determining the received date:

    1. If the return is a Balance Due and a received date is present: showing a date within 30 days of the "Returned for signature date stamp" , honor the date the return was sent back for signature.

    2. If the return is a Balance Due and a received date is present showing a date more than 30 days after the "Returned for signature date stamp" , honor the latest received date.

    3. If the return is a Refund, honor the latest received date.

      Note:

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

  6. Use the following table for processing exceptions to correcting the received date:

    If the return... Then...
    A] Is timely filed, Delete the data in Field 01RCD.
    B] Has multiple received dates, Enter the earliest date in Field 01RCD.
    Exception: Use the latest date when the earliest date is prior to the end of the tax period.
    C] Is a renumbered non-remittance, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    D] Is a renumbered remittance, Enter the calendar date of the Julian date in the original DLN.
    E] Is a rejected, timely filed electronic return (noted by the taxpayer) received by April 22, 2016, Enter 20150418 in Field 01RCD.
  7. If a return was mailed to a state taxing agency on ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the received date in field 01RCD.

  8. Prior Year - Use the same criteria for determining the received date as for current-year returns, with the exception, that you will only use the signature date if it is within the current year.

3.12.3.5.6  (01-01-2016)
Error Code 046, Fiscal Year Tax Period

  1. Error Code 046 instructions follow.

3.12.3.5.6.1  (01-01-2016)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 046)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Title
    CL CL CL Clear Code
    01TXP 01TXP 01TXP Tax Period
    >>>> >>>> >>>> Tax Period-Entity Index File
    01PS 01PS 01PS Primary SSN
    01CCC 01CCC 01CCC Computer Condition Code

3.12.3.5.6.2  (01-01-2016)
Invalid Conditions (EC 046)

  1. Error Code 046 generates when all of the following exist:

    1. Computer Condition Codes A, E, F or Y are not present.

    2. The ending month in the tax period is other than 12 and does not agree with the Entity Index File.

    3. Doc Code is not 26, 27, 72 or 73.

3.12.3.5.6.3  (01-01-2016)
General Information (EC 046)

  1. A fiscal year return is a twelve month period that ends on the last day of any month other than December.

  2. Special computations are necessary for the following:

    1. When Wage income does not match the amount shown on Form(s) W-2 since Form(s) W-2 is for a calendar year period. Withholding, however, should always agree with the amount shown on the Form W-2 attached to the return.

    2. When Code and Edit perfects the tax period to the correct YYMM date; MM will reflect the month in which the tax period ends.

  3. Tax computation may be different for the two calendar year periods within the fiscal year.

    1. If a fiscal year package is developed, for tax computation the fiscal year computation must be used.

    2. If no fiscal year package is developed, use the rates in effect when the fiscal year began (e.g., 201602 use 201512 tax rates).

  4. See Error Code 260 for additional procedures for tentative tax and Alternative Minimum Tax.

3.12.3.5.6.4  (01-01-2016)
Correction Procedures (EC 046)

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

  2. Follow correction procedures for Fields 01TXP and 01CCC.

  3. Enter C in the Clear Code Field based on other "in house" requests (e.g., Unpostables Unit requests a particular year to be entered).

3.12.3.5.6.5  (01-01-2016)
Field 01TXP, Tax Period (EC 046)

  1. Field 01TXP contains the ending month and year of the period covered by the return (e.g., ending in October 2015 would be 201510).

  2. Use the following table to determine if the tax period is valid or invalid.

    VALID TAX PERIOD ENDINGS
    Form Current Year Prior Year
    A] 1040 (takes into account Fiscal Year Returns) Tax Period not less than 201512 or more than current year and month. 196212 - 201511
    B] 1040A 201512 only Calendar Years 197212 - 201412
    C] 1040EZ 201512 only Calendar Years 198212 - 201412
  3. Form 1040A/1040EZ - SSPND 610 when the tax period shown on the return is invalid.

  4. Form 1040 - SSPND 620 when the tax period shown on the return is invalid.

  5. Correct as follows when the tax period is valid on the return but invalid on the screen display:

    If the return shows... Then...
    A] A valid prior or current Fiscal Year, 1. Enter the taxpayer's entry in Field 01TXP.
    2. Enter C in the Clear Field if EC 046 redisplays.
    B] The calendar year but the computer underprint for Field 01TXP indicates a Fiscal Tax Period, Bring up the computer underprint,
    Note: Caution must be taken that the correct tax year ending is input.
    C] A tax period that is the current programmed calendar year, Delete any data from Field 01TXP (the programmed calendar year will generate).
    D] A future period (later than current processing year/month), Refer to your Lead Tax Examiner (see exception).

    Exception:

    For Early Filed Decedent Returns, refer to ECs 042 and 260.

3.12.3.5.6.6  (01-01-2016)
Field 01CCC, Computer Condition Codes (EC 046)

  1. Determine the applicable CCC when the ending month, on the return, is other than 12 and take the following action:

    If the return is... And... Then...
    A] Blank and there is an indication of no future filing requirement,   Enter E in Field 01CCC.
    B] A Short Year Return,   Enter Y in Field 01CCC.
    C] An Early Filed Decedent Return, The primary taxpayer died during the tax period of the return, Enter F and Y in Field 01CCC.
    Both the primary and secondary taxpayers died during the tax period of the return, Enter A and Y in Field 01CCC.
  2. Some of the most common CCC Y coded cases are listed below. If any of the following are present, refer to EC 260.

    • Short Return Period

    • Prior Year Returns (TY12 and Prior)

    • Joint Non-Compute Returns

    • Community Property or Registered Domestic Partners (RDP)

    • Unallowable Code 70

    • Early Filed Decedents

    • Gambling income which has been reduced to zero by gambling losses on line 21, Form 1040

  3. In decedent returns, if the primary taxpayer died during the tax period of the return, enter F in Field 01CCC. If the secondary taxpayer died during the period of the return, enter 9 in Field 01CCC. However, if both the primary and secondary taxpayers died during the tax period of the return , enter A in Field 01CCC.

3.12.3.6  (01-01-2016)
Error Codes 048 to 058

  1. Error Codes 048-058 instructions follow.

3.12.3.6.1  (01-01-2016)
Error Code 048, Amended Return

  1. Error Code 048 instructions follow.

3.12.3.6.1.1  (01-01-2016)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 048)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Title
    CL CL CL Clear Code
    01CCC 01CCC 01CCC Computer Condition Code
    01RCD 01RCD 01RCD Received Date
    01RPC 01RPC 01RPC Return Processing Code
    01ACD 01ACD 01ACD Audit Code
          Section 02 Data Present
          Section 03 Data Present
          Section 04 Data Present
          Section 05 Data Present
          Section 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 47, 48, 49, 50, 54, 56 Present

    Note:

    "SECTION XX PRESENT" is displayed for every section beyond Section 05 which is present in the record. XX equals Section Number.

3.12.3.6.1.2  (01-01-2016)
Invalid Conditions (EC 048)

  1. Error Code 048 generates when both of the following exist:

    1. Computer Condition Code G is present.

    2. Data is present in the record beyond the Received Date (Field 01RCD).

3.12.3.6.1.3  (01-01-2016)
Correction Procedures (EC 048)

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

  2. If the return is prepared for Presidential Election Campaign Fund (PECF), enter C in the Clear Field.

  3. Determine whether the return is an Amended Return based on the any of the following indications:

    1. An IRS notice is attached that indicates that the original return has already been posted to the Master File.

    2. The only items in the return are those that are different from their counterparts in the original return.

    3. A statement is present that the taxpayer has already paid an amount with the original return.

    4. A statement that a refund has already been received.

    5. The return is marked amended, corrected, revised, or superseded.

    Note:

    If CCC 4 is present process the return as an original, even if a TC 150 has already been posted.

  4. If a return has the characteristics outlined in the paragraph (2), look for a TC 150 with IMFOLT.

    Caution:

    Do not presume a TC 150 from the mere presence of the tax year in IMFOLI. Other TCs can open a module too. Always use IMFOLT to verify the TC 150.

    1. If a TC 150 for the tax year of the return has been posted, process the return according to the procedures below.
      • Do not enter CCC G.
      • Delete CCC G if it's present.
      • Do not correspond.
      • Send TPNCs for a no reply at any error code that appears in the return.

    2. If a TC 150 for the tax year of the return has not been posted, consider the return original. Delete CCC G and process the return as an original according to procedures.

3.12.3.6.2  (01-01-2016)
Error Code 050, Preparer's Code

  1. Error Code 050 instructions follow.

3.12.3.6.2.1  (01-01-2016)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 050)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field name
    01PT 01PT 01PT Preparer's TIN
    01PE 01PE 01PE Preparer's EIN
    05PC 05PC 05PC Preparer's Code

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