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3.12.3  Individual Income Tax Returns

Manual Transmittal

November 09, 2016

Purpose

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

Material Changes

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

(21) In Processing Year 2017 instruction have been added throughout the IRM for Path Act Section 202. This section of the Path Act looks for expired ITINs, ITINs issued after the due date of the return (including approved extensions), and SSNs and ATINs issued after the due date of the return (including approved extensions).

(22) IPU 16U1501 issued 10-06-2016 IRM 3.12.3.18.1.4(6) - a) Added new instructions, b) Updated instructions, and c) deleted paragraph, EC 190.

(23) IPU 16U1501 issued 10-06-2016 IRM 3.12.3.20.1.4(5) - Added new (5) when money amounts differ, EC 214.

(24) IPU 16U1501 issued 10-06-2016 IRM 3.12.3.24.18.8 - Updated instructions, EC 290.

(25) IPU 16U1501 issued 10-06-2016 IRM 3.12.3.28.1.11 - Updated instructions, EC 340.

(26) IPU 16U1413 issued 09-21-2016 IRM 3.12.3.5.3.3(4) - Added new ITIN instructions, EC 038.

(27) IPU 16U1413 issued 09-21-2016 IRM 3.12.3.18.6.5(1) - Added (3) to (1), EC 195.

(28) IPU 16U1413 issued 09-21-2016 IRM 3.12.3.20.11.3(8) - Added send TPNC 175, EC 230.

(29) IPU 16U1413 issued 09-21-2016 IRM 3.12.3.21.7.4(4) - a) Added Social Security over $3,000, EC 246.

(30) IPU 16U1413 issued 09-21-2016 IRM 3.12.3.24.8.4(1) - Added new E] to table listing documentation, EC 277.

(31) IPU 16U1413 issued 09-21-2016 IRM 3.12.3.24.13.9(2) - Added 201212 instructions, EC 284.

(32) IPU 16U1413 issued 09-21-2016 IRM 3.12.3.24.18.3(4) - Added qualifying income instructions, EC 290.

(33) IPU 16U1413 issued 09-21-2016 IRM 3.12.3.28.1.3(4) - Added qualifying income instructions, EC 340.

(34) IPU 16U1413 issued 09-21-2016 IRM 3.12.3.28.2.6(2) - Added 201212 instructions, EC 342.

(35) IPU 16U1413 issued 09-21-2016 Exhibit 3.12.3-1 - No Reply

  1. Form 1040, line 50, deleted 50AE, 50PS, and 50FE.

  2. Form 1040, line 57, added and 2011.

  3. Form 1040, line 68, deleted 50AE, 50PS, and 50FE.

  4. Form 1040A, line 33, deleted 50AE, 50PS, and 50FE.

  5. Form 1040A, line 44, deleted 50AE, 50PS, and 50FE.

(36) IPU 16U1322 issued 08-24-2016 IRM 3.12.3.5.4.5(4) - d) Deleted Note, EC 342.

(37) IPU 16U1322 issued 08-24-2016 IRM 3.12.3.18.6.5(1)(2) - (1) Updated No reply and (2) updated incomplete reply, EC 195.

(38) IPU 16U1322 issued 08-24-2016 IRM 3.12.3.18.8.5(1)(2) - (1) Updated No reply and (2) updated incomplete reply, EC 197.

(39) IPU 16U1322 issued 08-24-2016 IRM 3.12.3.18.9.5(1)(2) - (1) Updated No reply and (2) updated incomplete reply, EC 198.

(40) IPU 16U1322 issued 08-24-2016 IRM 3.12.3.18.10.5(1)(2) - (1) Updated No reply and (2) updated incomplete reply, EC 199.

(41) IPU 16U1322 issued 08-24-2016 IRM 3.12.3.22.1.36(2) - Changed make to may, EC 252.

(42) IPU 16U1322 issued 08-24-2016 IRM 3.12.3.26.5.5(1) - b) Added taxpayer is forgiven, EC 328.

(43) IPU 16U1322 issued 08-24-2016 IRM 3.12.3.31.2(2)(11) - (2) Added EEFax signatures acceptable for replies and (11) EEFax dates can be used for 02RPD and deleted Note, Replies to Corres.

(44) IPU 16U1322 issued 08-24-2016 Exhibit 3.12.3-1 - Line 54c added from the appropriate credit field and 0454. No Reply.

(45) IPU 16U1257 issued 08-01-2016 IRM 3.12.3.9.3.4 - Added Reply procedures, EC 085.

(46) IPU 16U1257 issued 08-01-2016 IRM 3.12.3.18.1.3(4) - Changed line 24 to 29, EC 190.

(47) IPU 16U1257 issued 08-01-2016 IRM 3.12.3.22.1.4(3) - d) Added not, EC 252.

(48) IPU 16U1257 issued 08-01-2016 IRM 3.12.3.22.1.9(4) - D] And second box 2), Added or has, EC 252.

(49) IPU 16U1257 issued 08-01-2016 IRM 3.12.3.24.2.3(3) - d) Added not, EC 271.

(50) IPU 16U1257 issued 08-01-2016 IRM 3.12.3.28.9.8(1) - A] Then, Changed SSPND 651 to RJECT 640 and added Note, EC 350.

(51) IPU 16U1219 issued 07-21-2016 IRM 3.12.3.22.1.4(3) - c) and Note, changed 02CRD to 02RPD and updated Note, EC 252.

(52) IPU 16U1219 issued 07-21-2016 IRM 3.12.3.22.1.20(3) - c) and Note, changed 02CRD to 02RPD and updated Note, EC 252.

(53) IPU 16U1219 issued 07-21-2016 IRM 3.12.3.24.2.3(3) - c) and Note, changed 02CRD to 02RPD and updated Note, EC 271.

(54) IPU 16U1212 issued 07-19-2016 IRM 3.12.3.4.7.3(4)(5) - (4) Added instructions and alpha list and (5) new (5) is old (4) b), EC 028.

(55) IPU 16U1212 issued 07-19-2016 IRM 3.12.3.4.8.4(6)(7) - Added new (6) page 1 and 2 received with reply and has different money amounts and (7) add additional information for not my return, EC 029.

(56) IPU 16U1212 issued 07-19-2016 IRM 3.12.3.22.1.4(3) - Added new c) and d), EC 252.

(57) IPU 16U1212 issued 07-19-2016 IRM 3.12.3.22.1.20(3) - Added new c) and d), EC 252.

(58) IPU 16U1212 issued 07-19-2016 IRM 3.12.3.24.2.3(3)(4)(6) - (3) Added new instructions and deleted old instructions; (4) deleted old (4); and (6) changed (6) to (5), EC 271.

(59) IPU 16U1212 issued 07-19-2016 IRM 3.12.3.24.7.3(3)(4) - Deleted (3) and (4)a, EC 276.

(60) IPU 16U1212 issued 07-19-2016 IRM 3.12.3.28.9.4(1)(4)(5)(6)(7)(10) - (1) Added to first bullet line 24, Form 8959; (4) Added 6001 and paragraphs; (5)b B] and C] then added 6001 and paragraphs; (6) added new (6) for statutory employees; (7) added 6001 and paragraphs; and deleted (10), EC 350.

(61) IPU 16U1212 issued 07-19-2016 IRM 3.12.3.28.9.11(2) - Changed 05TYP code from F to Z, EC 350.

(62) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.3.6.3(6) - B] Deleted (see note), EC 015.

(63) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.4.6.5(1)(2) - (1) Deleted For TY13 and later and (2) deleted (2), EC 027.

(64) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.5.3.2(1) - a) Deleted tax period, EC 038.

(65) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.6.3.3(5)(6)(7) - (5) Added new (5) to revalidate, (6) updated instructions, and (7) deleted (7), EC 052.

(66) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.9.6.3(8) - Added 4H income, EC 088.

(67) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.9.7.3(2) - A] Added field designators and B] changed 209 to 272, EC 089.

(68) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.18.1.3(4) - Added new (4) if line 6 marked yes, EC 190.

(69) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.18.1.4(5)(6) - Deleted consider...reply, see IRM, added enter a C in the Clear Field and (6) c) added if name and SSN if different and d) added 1095-A, EC 190.

(70) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.24.2.3(7) - Added Note, EC 271.

(71) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.24.3.3(2) - Added Note, EC 272.

(72) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.24.4.3(4) - Added Note, EC 273.

(73) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.24.5.3(2)(5)(6) - (2) Added and later; (5) b) added 1040/A information; c) added transferring error; (6) a) added TPNC 790 and b) added TPNC 784, added Note, EC 274.

(74) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.24.6.3(3) - Added Note, EC 275.

(75) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.24.7.3(4) - Added Note, EC 276.

(76) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.26.14.3(12) - A] Deleted A], will not set in EC 338, EC 338

(77) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.28.4.3(2)(3)(4)(5)(6) - (2) Deleted EC 345 display; (3) moved (4) to (3); (4) added new (4) for TPNCs; deleted old (3)(5)(6); and added Note, EC 345

(78) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.28.5.3(2) - Added Note, EC 346.

(79) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.28.7.5.2(1) - Changed Same to an, EC 348.

(80) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.28.7.5.3(1) - B] 6) Added instructions and D]; 4) added instructions, EC 348.

(81) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.28.9.4(1) - First bullet added Form 8959 and sixth bullet added Form 8962, EC 350.

(82) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.31.2(11) - A] Then 2) Added receipt of reply, Replies to Corres.

(83) IPU 16U1171 issued 07-05-2016 IRM 3.12.3.31.4(4) - Deleted (an incomplete, no matter, whether the request by IRS was complete) and added Exception for EC 195, 197, 198 and 199, No ,Inc Reply/Undel.

(84) IPU 16U1171 issued 07-05-2016 Exhibit 3.12.3-1 - 4th paragraph, updated IRM link and Schedule C statutory wages, changed 0565V to 0567V, No Reply.

(85) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.3.8.4(1)(2) - (1) Added drop and transmit and (2) Added new 2nd row RJECT for 1041 processing, EC 018.

(86) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.4.7.3.1(1)(2) - (1) Added drop and transmit and (2) Added Table from EC 018, EC 028.

(87) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.4.8.5(4) - Added see IRM 3.12.37, EC 029.

(88) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.7.5.4(4) - Updated IRM link, EC 068.

(89) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.9.3.3(3) - Added Note, EC 085.

(90) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.9.6.3(9) - Added Cancellation of Debt, EC 088.

(91) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.12.3.3(2) - Added Exception, EC 121.

(92) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.18.1.4(1)(2)(6)(7)(8)(9) - Flipped (1) and (2); New (2) added enter C in the Clear Field; Deleted (6) and moved to EC 252; new (6) moved old (8) to (6) and added alpha list; (7) moved old (9) to (7); and (8) moved old (7) to (8), EC 190.

(93) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.18.6.3(3) - d) and e) Added IRPOL, EC 195.

(94) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.18.6.5(1) - Added 02RPD, EC 195.

(95) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.18.8.3(4) - d) and e) Added IRPOL, EC 197.

(96) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.18.8.5(1) - Added 02RPD, EC 197.

(97) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.18.9.3(4) - d) and e) Added IRPOL, EC 198.

(98) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.18.9.5(4) - Added 02RPD, EC 198.

(99) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.18.10.3(4) - d) and e) Added IRPOL, EC 199.

(100) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.18.10.5(1) - Added 02RPD, EC 199.

(101) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.22.1.4(3) - Added new (3) ACA response, EC 252.

(102) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.22.1.20(3) - Added new (3) ACA response, EC 252.

(103) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.22.4.14(2) - D] Then, added see EC 218, EC 260.

(104) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.23.1.6(2) - b) Added SSPND 410 to work leader, EC 265.

(105) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.24.7.3(4) - b) added taxpayer does not take exemption, EC 276.

(106) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.24.18.6(5) - c) E] Then, Exception added instructions for Field 02CEV, EC 290.

(107) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.24.19.3(4) - C] Then, changed 571 to 521, EC 291.

(108) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.28.7.5(3) - Exception updated IRM link, EC 348.

(109) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.28.7.5.1 - Title, added (EC 348), EC 348.

(110) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.28.7.5.2(1)(2)(3) - (1) added new instructions Form W-2; (2) added new instructions for Form 1095-C; and (3) A] Then 4) added alpha list, EC 348.

(111) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.28.7.5.3(1) - B] And/Then 2nd box added >=$500; C] And 1st box added TC 971 AC 172 present; and C] And/Then 2nd box added >=$2,000, EC 348.

(112) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.28.7.5.4(1) - b) added CCC U, EC 348.

(113) IPU 16U0920 issued 05-13-2016 IRM 3.12.3.29.2.3(6) - Added Cancellation of Debt, EC 370.

(114) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.9.6.3(13) - Moved to 3.12.3.9.6.4(1), EC 088.

(115) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.9.6.4 - Added Reply to Correspondence, EC 088

(116) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.12.6.3(6)(8)(9) - (6) Deleted Add or; (8) added search for second name line; and (9) send paragraph U, EC 124.

(117) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.19.6.5(2) - B] Then, added 1702, EC 209.

(118) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.20.10.9(1) - C] if, added not, EC 228.

(119) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.22.1.9(4) - G] Then, 2) added to include spouse and H] And, changed have been to is and Then column added new instructions, EC 252.

(120) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.22.1.25(4) - Caution deleted under C]; G] Then, added 2) 01NL1; H] added enter in 04TIV; and L] Then, added FSC 2 to 1, EC 252.

(121) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.24.2.3(7) - a) and b) added and/, EC 271.

(122) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.24.3.3(2) - a) added blank, and/ and b) added and/, EC 272.

(123) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.24.4.3(4) - a) and b) added and/, EC 273.

(124) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.24.5.3(3) - a) and b) added and/, EC 274.

(125) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.24.6.3(3) - a) added and/, EC 275.

(126) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.24.7.3(4) - a) and b) added and/, EC 276.

(127) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.24.8.3(2) - Changed 47 to 48 and changed 0447> to 0448>, EC 277.

(128) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.24.10.10(1)(2)(3)(4)(5) - (1) Note changed (3) to (4); (2) Deleted $1,440; (3) Added new (3) to include $1,440; (4) Added new (4) to include $2,100; and (5) Added instructions for all required documentation, EC 279.

(129) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.26.10.10(3) - Added instructions for negative entries, EC 333.

(130) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.28.5.3(2)(3) - (2) updated instructions and deleted (3), EC 346.

(131) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.28.7.3(3)(4) - (3) a) moved c) to a) and (4) added IRC 1341, EC 348.

(132) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.28.7.5.1 - Added AUSPC ONLY: Review of Form 8453, EC 348.

(133) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.28.7.5.2(1) - (1) A] Then, added FSC 2, EC 348.

(134) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.28.7.5.3(1) D] Then, 2) deleted money amount, EC 348.

(135) IPU 16U0848 issued 05-03-2016 IRM 3.12.3.28.7.5.4(1) - a) deleted money amount, EC 348.

(136) IPU 16U0848 issued 05-03-2016 Exhibit 3.12.3-2 - 2) a) Changed test to text and ere to are, TPNC.

(137) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.4.6.4(3) (4) - (3) Deleted SPC T instructions; Updated a) and b); and Added c) and d) and (4) Added SPC 8, EC 027.

(138) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.4.7.3.1(6) - Added alpha list, EC 028.

(139) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.4.7.3.2(2) - Deleted SSPND, EC 028.

(140) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.4.8.4(6) - Deleted SSPND, EC 029.

(141) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.4.8.5(1) (2) - (1) Deleted IRM 3.12.37 and (2) Deleted SSPND, EC 029.

(142) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.18.6.5(1) - Deleted CCC U, EC 195.

(143) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.18.8.5(1) - Deleted CCC U, EC 197.

(144) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.18.9.5(1) - Deleted CCC U, EC 198.

(145) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.18.10.5(1) - Deleted CCC U, EC 199.

(146) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.22.1.35(5) - Updated TPNC 100, EC 252.

(147) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.24.2.3(7) - a) and b) Deleted ACA correspondence, EC 271.

(148) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.24.3.3(2) - a) and b) Deleted ACA correspondence, EC 272.

(149) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.24.4.3(4) - a) and b) Deleted ACA correspondence, EC 273.

(150) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.24.5.3(5) - a) and b) Deleted ACA correspondence, EC 274.

(151) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.24.6.3(3) - a) Deleted ACA correspondence, EC 275.

(152) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.24.7.3(4) - a) and b) Deleted ACA correspondence, EC 276.

(153) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.28.7.5(3) - Added AC 450, EC 348.

(154) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.28.7.5.1(1) - Title - Added 450 and (1) changed 491 to 450, EC 348

  1. A] Then column, 2) added description.

  2. A] Then column, 3) added TC 971.

  3. A] Then column, 4) added PDF.

  4. A] Then column, 6) deleted SSPND 213.

  5. A] Then column, added 7), 8) and 9).

  6. A] Then column, added 10) AUSPC ONLY.

  7. A] Then column, added 11) and 12).

  8. B] If column, moved (5) to (2).

  9. C] If column, 4) added PDF.

  10. C] If column, 5) added is attached.

  11. C] If column, 1) deleted money amount.

(155) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.31.2(1) - Deleted SSPND, Replies to Corr.

(156) IPU 16U0806 issued 04-25-2016 IRM 3.12.3.31.4(5) - Deleted SPC T and CCC 3, No Reply/Inc Reply/Und.

(157) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.3.3.6(2) - Deleted (2) Field 02CEV, EC 012.

(158) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.4.8.4(5) - Deleted (6) not my return and new (6) added a) and b), EC 029.

(159) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.4.8.5(1) - Added Rejects instructions, EC 029.

(160) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.12.2.4(8) - C] If column, added the word gross, EC 118.

(161) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.12.3.3(7)(8)(9) - Added RRTA, EC 121.

(162) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.18.1.4(8)(10) - Updated (8) and deleted (10), EC 190.

(163) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.18.1.5(1) - c) Deleted or incomplete reply, EC 190.

(164) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.18.6.3(3) - (c) Added new (c) Form 1095-A is attached, EC 195.

(165) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.18.8.3(4) - (c) Added new (c) Form 1095-A is attached, EC 197.

(166) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.18.9.3(4) - (c) Added new (c) Form 1095-A is attached, EC 198.

(167) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.18.10.3(4) - (c) Added new (c) Form 1095-A is attached, EC 199.

(168) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.20.1.4(5) - Added new B] for disability, EC 214.

(169) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.22.1.24(2) - Added (04ABI, 01FSC, 01DSI), EC 252.

(170) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.22.1.35(5) - TY15 changed TPNC 198 to 100, EC 252.

(171) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.22.1.36(6) - A] Then column first and third box, TY15 changed TPNC 198 to 100 and B] Then column TY15 changed TPNC 198 to 100, EC 252.

(172) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.24.2.3(1)(7)(8) - (1) Added alpha list; (7) updated TPNCs; and (8) Deleted, EC 271.

(173) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.24.3.3(1)(2)(3) - (1) Added alpha list; (2) updated TPNCs; and (3) Deleted, EC 272.

(174) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.24.4.3(1)(4)(5) - (1) Added alpha list; (4) updated TPNCs; and (5) Deleted, EC 273.

(175) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.24.5.3(1)(2)(5)(6)(7) - (1) Added alpha list; (2) and (5) added see (6) below; (6) updated TPNCs; (7) Deleted, EC 274.

(176) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.24.6.3(3)(4) - (3) Updated TPNCs and (4) Deleted, EC 275.

(177) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.24.7.3(2)(3)(4)(5) - (2) Added alpha list; (3) added see (4) below; (4) updated TPNCs; and (5) Deleted, EC 276.

(178) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.24.19.5(2) - Changed 591 to 291, EC 291/591.

(179) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.24.25.3(2)(4) - (2) C] Updated TPNC 100 and (4) B] Then column, box 2, 2) and 3) updated tax years, updated TPNC 100; box 3, updated tax years, updated TPNC 100; C] Then column, box 2, updated TPNC 100; box 3 updated TPNC 100, EC 299.

(180) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.25.4(1)(2) - (1) Deleted (1); New (1) old (2), Added Form 8910; A] added new A] Form 8910 and B] If column updated tax year; And column updated tax year; Then column, box 2, 1) updated tax year; 2) updated tax year; added new 3), 4) and 5); new 6) updated tax year and TPNC 100; and updated NOTE, EC 299.

(181) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.26.1.3(2) - Added new B] for math errors, EC 322.

(182) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.26.13.4(2) - A] Then column, added 3) and 4) for still birth, EC 336.

(183) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.26.13.14(2) - Added TPNC 610, EC 336.

(184) IPU 16U0780 issued 04-20-2016 IRM 3.12.3.28.9.4(9)(10) - Switched (9) and (10), EC 350.

(185) IPU 16U0780 issued 04-20-2016 Exhibit 3.12.3-1 - Second paragraph, added EC 348 for HCTC, No Reply.

(186) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.9.6.3(8) - b) Added Keepseagle and Hispanic and Women Farmers, EC 088.

(187) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.12.2.4(3) - Changed TY14 to later; added Hispanic and Women Farmers and Ranchers; 1st bullet added Hispanic and Women Farmers and 2nd bullet added Hispanic and Women Farmers, EC 118.

(188) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.12.7.3(2) - If column, changed 13e to 3e, EC 126.

(189) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.18.1.4(8) - Added and if new page 2 ... and Exception, EC 190.

(190) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.18.1.5(2) - Added 1040EZ instructions, EC 190.

(191) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.19.1.12(1) - D] Then column, added new paragraph 3, EC 202.

(192) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.20.10.9(1) - A] And column updated instructions; B] If column updated instructions; and C] If column updated instructions and added Caution, EC 228.

(193) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.22.5.3(3) - Added, SSPND 410 and take the return to the work leader, EC 261.

(194) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.22.5.5(1) - Added, SSPND 410 and take the return to the work leader, EC 261.

(195) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.22.6.3(3) - Added, SSPND 410 and take the return to the work leader, EC 262.

(196) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.22.6.5(1) - Added, SSPND 410 and take the return to the work leader, EC 262.

(197) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.22.7.3(3) - Added, SSPND 410 and take the return to the work leader, EC 263.

(198) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.22.7.3(1) - Added, SSPND 410 and take the return to the work leader, EC 263.

(199) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.24.2.3(8) - Changed (8) to (7), EC 271.

(200) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.24.17.3(3) - Added credits to TY15, EC 289.

(201) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.25.8.4(5) - Updated IRM link, EC 318.

(202) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.26.13.8(5) - d) added or loss, EC 336.

(203) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.28.1.3(14) - 3rd bullet changed DCF to DFC and 12th bullet updated instructions, EC 340.

(204) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.28.7.5.1(1) - (1) added when work AC 491; B] If column added new 6); and C] 1) Added dollar amounts, EC 348.

(205) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.28.7.5.2(1) - (1) updated instructions; A] added new paragraph A, taxpayer doesn’t qualify; and D] Then column 2) added money amounts, EC 348.

(206) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.28.7.5.3(1) - a) Added dollar amounts, EC 348.

(207) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.28.9.3(2) - Added new (2) $3,000 or more, EC 350.

(208) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.28.9.4(4) (10) - (4) Added IRPTR instructions and c) and d) and (10) added IRPTR instructions, EC 350.

(209) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.28.12.3(3) - Updated IRM link, EC 360.

(210) IPU 16U0672 issued 04-01-2016 IRM 3.12.3.31.2(9) - Added new (9) change of information, Replies to Corres.

(211) IPU 16U0672 issued 04-01-2016 Exhibit 3.12.3-1 - Deleted Multiple Tax Periods, No Reply.

(212) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.3.3.6(2) (7) - Deleted Note on MeF returns, Added GTSEC 02 and (7) Deleted first Note MeF, EC 012.

(213) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.5.3.3(5) - Deleted second Note MeF, EC 038.

(214) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.8.5.3(2) - B] - Added 2a, b, c, or d, EC 077.

(215) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.12.2.4(8) - Added Note to Table, EC 118.

(216) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.18.1.3(3) - Added new (3) instructions when TP wants IRS to compute 8962, EC 190.

(217) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.18.1.4(1) (4) (5) - Added new (1); Added new (4) instructions when TP wants IRS to compute 8962; and added new (5) reply with parents Form 8962, EC 190.

(218) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.18.2.3(2) - Added including negative payments, EC 191.

(219) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.18.3.3(2) - Added including negative payments, EC 192.

(220) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.18.4.3(2) - Added including negative payments, EC 193.

(221) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.18.5.3(2) - Added including negative payments, EC 194.

(222) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.18.7.3(2) - Added including negative payments, EC 196.

(223) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.18.8.3(2) - Added including negative payments, EC 197.

(224) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.18.9.3(2) - Added including negative payments, EC 198.

(225) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.18.10.3(2) - Added including negative payments, EC 199.

(226) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.20.1.4(4) - Added new (4) negative amount, EC 214.

(227) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.21.2.3(4) - Added new (4) for other deductible tax statements, EC 236.

(228) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.22.4.3(3) (4) (5) - (3) Added Note for MeF returns and updated bullet list; (4) updated IRM link; and (5) deleted (5) moved to 3.12.3.22.4.5, EC 260.

(229) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.22.4.6 - Moved Tentative Tax Verified, EC 260.

(230) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.22.4.7 - Moved Total Tax Verified, EC 260.

(231) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.22.4.8 - Added Multiple Filers on Same Return, EC 260.

(232) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.22.4.9 - Added Multiple Tax Periods on Same Return, EC 260.

(233) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.22.5.3(3) - Added new (3) for Code & Edit, EC 261.

(234) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.22.6.3(3) - Added new (3) for Code & Edit, EC 262.

(235) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.22.7.3(3) - Added new (3) for Code & Edit, EC 263.

(236) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.24.13.3(12) - Added new (12), EC 284.

(237) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.24.13.4(6) - Split second bullet into two bullets, EC 284.

(238) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.25.8.7 - Deleted EC 618, does not exist, EC 318.

(239) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.26.6.6(2) - B] Added or is, EC 329.

(240) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.26.14.3(5) - Added Table, EC 338.

(241) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.26.14.7(7) - Changed TY129 to TY12, EC 338.

(242) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.28.2.3(6) (7) - (6) Changed to states and (7) new (7) for SPC K, EC 342.

(243) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.28.7.5(3) (4) - (3) Deleted TY14 and TY13 and (4) A] Then second box, changed 699 to 669, EC 348.

(244) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.29.1.3(2) - Updated A] and Then column, EC 364.

(245) IPU 16U0558 issued 03-17-2016 IRM 3.12.3.31.2(9) - Deleted (9) Direct Deposit, Replies to Corres.

(246) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.18.1.4(3) - b) Added fill-in #50, EC 190.

(247) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.18.2.3(2) - Deleted old (2), AC 497, EC 191.

(248) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.18.4.3(2) - Deleted old (2), AC 497, EC 193.

(249) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.18.5.3(2) - Deleted old (2), AC 497, EC 194.

(250) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.18.6.3(2)(3) - Deleted old (2), AC 497 and old (3) $25,000 and Added new (3) c) and d) for BOE research , EC 195.

(251) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.18.7.3(2) - Deleted old (2), AC 497, EC 196.

(252) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.18.8.3(2)(3) - Deleted old (2), AC 497; new (2) added 7324, if either field; and change 490 to 499; (2) a), b), c), and d) updated to send to HQ; and (4) c) and d) added BOE instructions, EC 197.

(253) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.18.9.3(2)(4) - Deleted old (2), AC 497; new (2) added 7324, if either field; and change 490 to 499; (2) a), b), c), and d) updated to send to HQ; and (4) c) and d) added BOE instructions, EC 198.

(254) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.18.10.3(2)(4) - Deleted old (2), AC 497; new (2) added 7324, if either field; and change 490 to 499; (2) a), b), c), and d) updated to send to HQ; and (4) c) and d) added BOE instructions, EC 199.

(255) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.22.4.3(3) - Added Excess SST, EC 260.

(256) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.22.4.4 - Added Excess SST, EC 260.

(257) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.26.10.4(1)(2) - (1) Added TY15 and Form 8889 and (2) added alpha list, EC 333.

(258) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.26.10.10(1) - C] If column, deleted 18) and 19), Form 8889, EC 333.

(259) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.26.10.11 - Added Prior Year instructions, EC 333.

(260) IPU 16U0462 issued 03-04-2016 IRM 3.12.3.28.9.4(5) - a) deleted restricted material and added the word present and b) A] changed 0572 to 0565 and B] changed 0572 to 0565, EC 350.

(261) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.2.4.3(12) - 2nd bullet, deleted, 9XX-66-XXXX, EC 004.

(262) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.3.1.3(8) - 2nd bullet, deleted, 9XX-66-XXXX, EC 010.

(263) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.3.3.6(11) - 2nd bullet, deleted, 9XX-66-XXXX, EC 012.

(264) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.18.1.3(2)(4) - (2) deleted old (2) AC 497 and new (4) added, PTCEX> may or may not have an amount present, EC 190.

(265) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.18.1.4(3)(7) - (3) Added new paragraph (3) second correspondence and (7) changed 10 to 8b and or to and, EC 190.

(266) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.18.3.3(2) - Deleted (2) MA, AC 497, EC 192.

(267) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.18.6.3(1)(3)(4)(5) - (1) deleted old (1) drop and transmit; (4) deleted old (4) HI, AC 498; (5) deleted old (5) MN; new (3) d) deleted BOE research; and new (5) deleted BOE research, EC 195.

(268) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.18.8.3(3)(5) - (3) d) deleted BOE instructions and (5) a) changed 4A to 4, b) changed 4A to 4 and d) deleted BOE research, EC 197.

(269) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.18.9.3(3)(5) - (3) d) deleted BOE instructions and (5) a) changed 5A to 5, b) changed 5A to 5 and d) deleted BOE research, EC 198.

(270) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.18.10.3(3)(5) - (3) d) deleted BOE instructions and (5) a) changed 6A to 6, b) changed 6A to 6 and d) deleted BOE research, EC 199.

(271) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.19.8.5(1)(2) - (1) c) and (2) c) added, Enter result from a) and b) in Field 0327V, EC 211.

(272) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.20.5.5(3) - FSC 3 or 6, third column, changed $6,5000 to $6,500, EC 222.

(273) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.20.5.6(3) - FSC 3 or 6, third column, changed $6,5000 to $6,500, EC 222.

(274) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.22.1.22(7) - FSC 3, changed $12500 to $1,2500. EC 252.

(275) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.22.1.36(5) - Changed $1,0500 to $1,500, EC 252.

(276) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.24.13.4(10) - Changed to, If the student is not the primary or secondary....., EC 284.

(277) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.24.25.3(3)(4) - (3) added J] Form 8834 and (4) C] then, 2) and 3) 2nd box added 2014 and 2013 and 3rd box 2) and 3) added 2014 and 2013, EC 299.

(278) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.26.13.8(6) a) added, if Schedule C, line 1 does not match the wage on Form W-2...., EC 336.

(279) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.28.2.3(10) - Changed to, If the student is not the primary or secondary....., EC 344.

(280) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.28.7.5.1(1) - C] #2 changed 972 to 971, EC 348.

(281) IPU 16U0406 issued 02-26-2016 IRM 3.12.3.31.2(4)(7)(8)(9) - (4) added EC 348; (7) b) Exception, added, or correspondence issued in error; (8) added a) to (8) and deleted alpha list; (9) added alpha list with Section 06 instructions., Replies to Corres.

(282) IPU 16U0406 issued 02-26-2016 Exhibit 3.12.3-2 - 1) Updated instructions and 2) Added new TPNC 100 instructions, TPNC.

(283) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.7.4.1(1) - Deleted Clear Field, EC 067.

(284) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.9.6.3(6) - A] Then, added the word later, EC 088.

(285) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.18.2.3(2) - Changed OH to MA, EC 191.

(286) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.18.3.3(2) - Changed OH to MA, EC 192.

(287) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.18.4.3(2) - Changed OH to MA, EC 193.

(288) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.18.5.3(2) - Changed OH to MA, EC 194.

(289) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.18.6.3(2)(6)(8) - (2) Changed OH to MA; (6) d) Deleted, hold until further notice; and (8) c) Deleted, hold until further notice, EC 195.

(290) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.18.7.3(2) - Changed OH to MA, EC 196.

(291) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.18.8.3(2)(3)(5) - (2) Changed OH to MA; (3) d) Deleted, hold until further notice; and (5) d) Deleted, hold until further notice, EC 197.

(292) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.18.9.3 (2)(3)(5) - (2) Changed OH to MA; (3) d) Deleted, hold until further notice and research BOE research; and (5) d) Deleted, hold until further notice, EC 198.

(293) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.18.10.3(2)(3)(5) - (2) Changed OH to MA; (3) d) Deleted, hold until further notice; and (5) d) Deleted, hold until further notice, EC 199.

(294) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.23.2.6(4) - d) Deleted CAUTION, EC 267.

(295) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.24.26.4(3) - Table, D] changed to B]; E] changed to C]; and F changed to D], EC 300.

(296) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.24.26.6(2) - Table, C] changed to A], EC 300.

(297) IPU 16U0310 issued 02-11-2016 IRM 3.12.3.26.14.3(3) - a) 4th, 5th, and 6th bullets added quotes, EC 338.

(298) IPU 16U0239 issued 02-02-2016 IRM 3.12.3.18.1.3(2) - Added SSPND 497, EC 190.

(299) IPU 16U0239 issued 02-02-2016 IRM 3.12.3.18.2.3(2) - Added SSPND 497, EC 191.

(300) IPU 16U0239 issued 02-02-2016 IRM 3.12.3.18.3.3(2) - Added SSPND 497, EC 192.

(301) IPU 16U0239 issued 02-02-2016 IRM 3.12.3.18.4.3(2)(4) - (2) Added SSPND 497 and (4) changed (6) to (5), EC 193.

(302) IPU 16U0239 issued 02-02-2016 IRM 3.12.3.18.5.3(2) - Added SSPND 497, EC 194.

(303) IPU 16U0239 issued 02-02-2016 IRM 3.12.3.18.6.3(2) - Added SSPND 497, EC 195.

(304) IPU 16U0239 issued 02-02-2016 IRM 3.12.3.18.7.3(2) - Added SSPND 497, EC 196.

(305) IPU 16U0239 issued 02-02-2016 IRM 3.12.3.18.8.3(2)(5) - (2) Added SSPND 497 and (5) changed (2( and (3) to (2), (3), and (4), EC 197.

(306) IPU 16U0239 issued 02-02-2016 IRM 3.12.3.18.9.3(2)(5) - (2) Added SSPND 497 and (5) changed (2( and (3) to (2), (3), and (4), EC 198.

(307) IPU 16U0239 issued 02-02-2016 IRM 3.12.3.18.10.3(2)(5) -(2) Added SSPND 497 and (5) changed (2( and (3) to (2), (3), and (4), EC 199.

(308) IPU 16U0212 issued 01-29-2016 IRM 3.12.3.4.6.5(3)(4) - Deleted 3210 instruction, EC 027.

(309) IPU 16U0212 issued 01-29-2016 IRM 3.12.3.4.7.3.2(5)(6) - Deleted 3210 instructions, EC 028.

(310) IPU 16U0212 issued 01-29-2016 IRM 3.12.3.4.8.5(3)(4) - Deleted 3210 instructions, EC 029.

(311) IPU 16U0212 issued 01-29-2016 IRM 3.12.3.7.5.3(2) - Changed h and l to g and k, EC 068.

(312) IPU 16U0212 issued 01-29-2016 IRM 3.12.3.18.3.3(3) - Changed (7) to (6), EC 192.

(313) IPU 16U0212 issued 01-29-2016 IRM 3.12.3.24.7.3(1) - Added new (1) drop and transmit, EC 276.

(314) IPU 16U0212 issued 01-29-2016 IRM 3.12.3.24.19.3(1) - Added Caution for MeF returns Form 5695, EC 291.

(315) IPU 16U0212 issued 01-29-2016 IRM 3.12.3.26.8.3(1) - (a) Added new (a) for TY14 and prior MeF returns Field 7118, EC 331.

(316) IPU 16U0212 issued 01-29-2016 IRM 3.12.3.31.3(2) - Added instructions for EC 348, Second Corres.

(317) IPU 16U0212 issued 01-29-2016 IRM 3.12.3.31.4(2) - Added instructions for EC 348, No reply/Inc. reply.

(318) IPU 16U0212 issued 01-29-2016 Exhibit 3.12.3-1 - Form 1040, Line 71-Form 8885, deleted instructions, No Reply.

(319) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.9.8.4(1) - c) Updated IRM link, EC 090.

(320) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.18.2.3(2) - Deleted (2) HI & MN, EC 191.

(321) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.18.3.3(2) (4) - (2) Deleted (2) HI & MN and (4) Changed (8) to (7), EC 192.

(322) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.18.4.3(2) - Deleted (2) HI & MN, EC 193.

(323) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.18.5.3(2) - Deleted (2) HI & MN, EC 194.

(324) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.18.6.3(3) (4) - Deleted (3) HI & MN and add new (3) for HI AC 498 and (4) added new (4) for MN AC 499, EC 195.

(325) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.18.7.3(2) - Deleted (2) HI & MN, EC 196.

(326) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.18.8.3(2) (4) - (2) Deleted (2) HI & MN and (4) deleted or (4), EC 197.

(327) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.18.9.3(2) (4) - (2) Deleted (2) HI & MN and (4) deleted or (4), EC 198.

(328) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.18.10.3(2) (4) - (2) Deleted (2) HI & MN and (4) deleted or (4), EC 199.

(329) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.20.11.3(7) - Updated IRM link, EC 230.

(330) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.23.1.6(4) - Changed form to from, EC 265.

(331) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.23.2.5(3) - Added the word or, EC 267.

(332) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.23.2.6(4) - d) Caution, changed 496 to 497, EC 267.

(333) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.24.23.5(1) - Form 8936, Then, 3) added the words have been to TPNC 100, EC 297.

(334) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.24.25.3(3) (4) - (3) I] Added new instructions for Carry forward DC Homebuyers Credit and (4) C] Form 8936, change 2014 to 2015 throughout, EC 299.

(335) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.24.26.4(3) - D] Form 8910 added date and E] Form 8936, Then, changed 2014 to 2015 throughout, EC 300.

(336) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.25.2.3(5) - C] Form 8936, Then, changed 2014 to 2015 throughout, EC 302.

(337) IPU 16U0183 issued 01-25-2016 IRM 3.12.3.28.7.5.1(1) - A] 6) c) changed ?? to 47 and deleted fill-in verbiage, EC 348.

(338) IPU 16U0143 issued 01-20-2016 IRM 3.12.3.3.1.6(2) - B] Then changed 604 to 610, EC 010.

(339) IPU 16U0143 issued 01-20-2016 IRM 3.12.3.3.1.7(2) - B] added 2nd and 3rd And/Then, EC 010.

(340) IPU 16U0143 issued 01-20-2016 IRM 3.12.3.3.1.8(1) - B] added 2nd and 3rd And/Then, EC 010.

(341) IPU 16U0143 issued 01-20-2016 IRM 3.12.3.18.6.3(1) - Adding instructions for TY14 to drop to the bottom and transmit, EC 195.

(342) IPU 16U0143 issued 01-20-2016 IRM 3.12.3.28.1.6(9) - Changed TPNC 648 to 628, EC 340.

(343) IPU 16U0143 issued 01-20-2016 IRM 3.12.3.28.1.12(2) - Deleted TPNC 295, EC 340.

(344) IPU 16U0143 issued 01-20-2016 Exhibit 3.12.3-1 - Exemptions d) Then, change 604 to 610, No Reply.

(345) IPU 16U0143 issued 01-20-2016 Exhibit 3.12.3-1 - Form 1040, Line 67 (PY) - Changed TPNC 683 and 691 to TPNC 100, No Reply.

(346) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.4.6.5(3)(4) - (3) Added 3210 instructions and (4) added 3210 instructions, EC 027.

(347) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.4.7.3.1(3) - a) Changed 582 to 283, EC 028.

(348) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.4.7.3.2(2)(4)(5) - (2) Deleted 3210 instructions; (4) added 3210 instructions; and (5) added 3210 instructions, EC 028.

(349) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.4.8.5(2)(3)(4) - (2) Deleted 3210 instructions; (3) added 3210 instructions; and (4) added 3210 instructions, EC 029.

(350) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.12.8.4(3) b) - Added instructions for disposition code I, EC 128.

(351) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.1.3(3)(5) - Deleted (3) and (5) deleted and e, EC 190.

(352) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.1.4(2) - Added new (2) SPC T, EC 190.

(353) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.1.6(3)(4) - (3) c) Deleted c) and (4) added new b) SPC T, EC 190.

(354) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.2.3(2)(3) - (2) deleted paragraph and (3) updated amount, EC 191.

(355) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.2.4(2) - Added new (2) SPC T, EC 191.

(356) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.3.3(2)(3)(6) - Deleted (2); (3) updated amount; and deleted, an correct the entry in Field 7302A by adding together 2a and 2b, EC 192.

(357) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.3.4(2) - Added new (2) SPC T, EC 192.

(358) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.4.3(2)(3) - Deleted (2); new (2) added MN; and (3) updated amount, EC 193.

(359) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.4.4(2) - Added new (2) SPC T, EC 193.

(360) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.5.3(2)(3) - Deleted (2) and (3) updated amount, EC 194.

(361) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.5.4(2) - Added (2) SPC T, EC 194.

(362) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.6.3(2)(3)(4)(6) - Deleted (2); (3) Changed to $25,000 or more, c) deleted, enter 8 in Field 02ARC, and if EC 195 redisplays; (4) deleted a); new a) added Note; and (6) c) 2nd bullet change e to a, EC 195.

(363) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.6.4(3)(6) - Added (3) SPC T and (6) a) revised instruction to annual, b) deleted old b), and b) new b)added new instructions, EC 195.

(364) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.7.3(2)(3) - Deleted (2) and (3) updated amount, EC 196.

(365) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.7.4(2) - Added (2) SPC T, EC 196.

(366) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.8.3(2)(3)(4) - Deleted (2); (3) Changed to $25,000 or more; deleted a), new a) added a Note, c) deleted, enter 8 in Field 02ARC, and if EC 195 redisplays, and d) 2nd bullet changed e to 9, and (4) updated amount, EC 197.

(367) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.8.4(2)(3) - Added (2) SPC T and deleted (3), EC 197.

(368) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.9.3(2)(3)(4) - Deleted (2); (3) Changed to $25,000 or more, deleted a), new a) added a Note, c) deleted, enter 8 in Field 02ARC, and if EC 195 redisplays, and d) 2nd bullet changed e to 9, and (4) updated amount, EC 198.

(369) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.9.4(2)(3) - Added (2) SPC T and deleted (3), EC 198.

(370) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.10.3(2)(3)(4) -Deleted (2); (3) Changed to $25,000 or more, deleted a), new a) added a Note, c) deleted, enter 8 in Field 02ARC, and if EC 195 redisplays, and d) 2nd bullet changed e to 9, and (4) updated amount, EC 199.

(371) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.18.10.4(2)(3) - Added new (2) SPC T and deleted (3), EC 199.

(372) IPU 16U0136 issued 01-19-2016 IRM 3.12.3.29.2.3(4) - Updated IRM link, EC 370.

(373) IPU 16U0112 issued 01-14-2016 IRM 3.12.3.13 - Changed 159 to 146 and (1) changed 159 to 146, EC 136

(374) IPU 16U0112 issued 01-14-2016 IRM 3.12.3.18.2.3(3) - (3) Added HI and MN, EC 191.

(375) IPU 16U0112 issued 01-14-2016 IRM 3.12.3.18.3.3(3) - (3) Added HI and MN, EC 192.

(376) IPU 16U0112 issued 01-14-2016 IRM 3.12.3.18.4.3(3) - (3) Added HI and MN, EC 193.

(377) IPU 16U0112 issued 01-14-2016 IRM 3.12.3.18.5.3(3) - (3) Added HI and MN, EC 194.

(378) IPU 16U0112 issued 01-14-2016 IRM 3.12.3.18.6.3(3)(4)(6) - (3) Added HI and MN; (4) e) added TY14 and TY15 action codes for BOE; and (6) c) added TY14 and TY15 action codes for BOE, EC 195.

(379) IPU 16U0112 issued 01-14-2016 IRM 3.12.3.18.7.3(3) - (3) Added HI and MN, EC 196.

(380) IPU 16U0112 issued 01-14-2016 IRM 3.12.3.18.8.3(3)(4)(6) - (3) Added HI and MN; (4) e) added TY14 and TY15 action codes for BOE; and (6) d) added TY14 and TY15 action codes for BOE, EC 197.

(381) IPU 16U0112 issued 01-14-2016 IRM 3.12.3.18.9.3(3)(4)(6) - (3) Added HI and MN; (4) e) added TY14 and TY15 action codes for BOE; and (6) d) added TY14 and TY15 action codes for BOE, EC 198.

(382) IPU 16U0112 issued 01-14-2016 IRM 3.12.3.18.10.3(3)(4)(6) - (3) Added HI and MN; (4) e) added TY14 and TY15 action codes for BOE; and (6) d) added TY14 and TY15 action codes for BOE, EC 199.

(383) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.3.2.3(5) - Changed AC 491 to 492, EC 011.

(384) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.3.3.6(11) - A] Then, changed XXX to XXXX, EC 012.

(385) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.4.6.4(1) - Added response instructions, EC 027.

(386) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.4.7.3(5) - (a) Added 1310, EC 028.

(387) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.4.7.3(3) - Added, See (4) below, EC 028.

(388) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.4.7.3.1(1) - a) Added FSC 2, EC 028.

(389) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.4.8.4(5) - a) Changed AC 491 to 494, EC 029.

(390) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.8.2.3(2) - C] Deleted C, EC 073.

(391) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.8.5.3(2) - Switched B] and C] and new C] updated And, EC 077.

(392) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.9.6.3(8) - Added period after SE Tax and a comma after currency and (c) deleted comma after you, EC 088.

(393) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.10.5.3(2) - AUSPC, Changed % to &, EC 101.

(394) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.11.2.3(3) - Changed already to not, EC 108.

(395) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.12.2.4(4) - Deleted second period, EC 118.

(396) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.12.8.3(10) - c) Added s to Form, EC 128.

(397) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.16.6.3(3) - Deleted applies, EC 178.

(398) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.1.3(4) - Deleted and %, EC 190.

(399) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.1.4(4) - Added Form 8962, EC 190.

(400) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.1.6(3) - d) Deleted and %, EC 190.

(401) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.3.3(7) - Deleted and %, EC 192.

(402) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.3.6(3) - c) Deleted and %, EC 192.

(403) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.4.3(5) - Deleted and %, EC 193.

(404) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.4.6(3) - Deleted and %, EC 193.

(405) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.6.3(3) (5) - (3) Deleted old b) and c) moved to e), c) deleted as described in c) above, and d) changed inf to in; (5) Deleted old a) and d) moved to c); and (5) a) Deleted y., EC 195.

(406) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.6.4(6) - Updated IRM link, EC 195.

(407) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.8.3(3) (5) - (3) Deleted old b) and c) moved to e), c) deleted as described in c) above, and d) changed inf to in and (5) updated (5), c) deleted or Form 1095-A is not on IRPOLA or BOE, and added d) for BOE, EC 197.

(408) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.8.4(2) - b) Deleted as described in c) above and c) changed inf to in, EC 197.

(409) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.9.3(3) (5) - (3) Deleted old b) and c) moved to e), c) deleted as described in c) above, and d) Changed inf to in and (5) updated (5). c) deleted or Form 1095-A is not on IRPOLA or BOE, and added d) for BOE, EC 198.

(410) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.9.4(2) - b) Deleted as described in c) above and c) Changed inf to in, EC 198.

(411) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.10.3(3) (5) -(3) Deleted old b) and c) moved to e), c) deleted as described in c) above and d) Changed inf to in and (5) updated (5), c) deleted or Form 1095-A is not on IRPOLA or BOE, and added d) for BOE, EC 199.

(412) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.18.10.4(2) - c) Changed inf to in, EC 199.

(413) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.19.8.5(3) - Changed 17DEV to 0327V, EC 211.

(414) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.22.1.4(3) - Updated IRM link, EC 252.

(415) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.22.4.3(2) - Deleted the words, Form 8962 is attached, EC 260.

(416) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.22.4.10.1(9) -C] Then deleted #2, EC 260.

(417) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.23.1.4(2) - Added TPNC 108, EC 265.

(418) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.1.3(1) (3) - Deleted old (1) and (3) deleted comma and f and AUSPC changed to a and %, EC 270.

(419) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.1.6(3) - b) Deleted comma and f and AUSPC changed to a an %, EC 270.

(420) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.2.1(1) - Deleted blank lines, EC 271.

(421) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.2.3(1) - Deleted old (1), EC 271.

(422) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.3.3(1) (2) (3) - Deleted old (1), (2) Caution, Changed (4) to (3); and (3) changed (3) to (2) and b) changed Deter to Determine, EC 272.

(423) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.4.3(1) (4) (5) - Deleted old (1): (4) Caution, changed (6) to (5); and (5) changed (5) to (4), EC 273.

(424) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.4.4(3) - c) Updated IRM link, EC 273.

(425) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.5.3(1) (2) (6) (7) - Deleted old (1); (2) added TY15 instructions; (6) changed (8) to (7); and (7) changed (7) to (6), EC 274.

(426) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.6.3(1) - Deleted old (1), EC 275.

(427) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.7.3(1) (2) (3) (5) - Deleted old (1); (2) added TY15 instructions; (3) Caution changed (5) to (4); and (5) changed (4) to (3), EC 276.

(428) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.19.5(2) - Updated IRM link, EC 291/591.

(429) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.20.5(1) - Updated IRM link, EC 292/592.

(430) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.23.6(1) - Updated IRM link, EC 297/597.

(431) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.25.3(5) - Deleted (5), EC 299.

(432) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.26.4(4) - Deleted (4), EC 300.

(433) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.24.26.5(1) - Updated IRM link, EC 300/600.

(434) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.25.2.3(6) - Deleted (6), EC 302.

(435) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.25.2.30(1) - Updated IRM link, EC 302/602.

(436) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.25.4.5(1) - Updated IRM link, EC 308/608.

(437) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.25.5.3(6) - Deleted (6), EC 310.

(438) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.25.5.7(1) - Updated IRM link, EC 310/610.

(439) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.25.8.7(2) - Updated IRM link, EC 318/618.

(440) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.26.1.4(2) - Updated IRM link, EC 322/622.

(441) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.26.2.6(2) - Updated IRM link, EC 324/624.

(442) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.26.3.5(2) - Updated IRM link, EC 326/626.

(443) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.26.13.12(1) - Updated IRM link, EC 336/636.

(444) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.26.14.6(2) - Updated IRM link, EC 338/638.

(445) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.28.1.6(9) - Changed TPNC 295 to 628, EC 340.

(446) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.28.1.11(2) - Changed TPNC 295 TO 628, EC 340.

(447) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.28.1.12(2) - Deleted TPNC 295, EC 340.

(448) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.28.3.3(1) (2) - Deleted old (1) and new (1) deleted and f and AUSPC changed to a and %, EC 344.

(449) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.28.3.6(3) - b) Deleted and f and AUSPC changed to a and %, EC 344.

(450) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.28.4.3(1) (4) - Deleted old (1) and (4) added instructions for TY14, EC 345.

(451) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.28.4.5(2) - Added verbiage for TPNC 790, EC 345.

(452) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.28.5.3(1) (2) (3) - Deleted old (1); (2) Caution changed (4) to (3); and (3) changed to and (2), EC 346.

(453) IPU 16U0102 issued 01-12-2016 IRM 3.12.28.9.13(2) - Deleted TPNC 295, EC 350.

(454) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.28.12.9(2) - Updated IRM link, EC 360/660.

(455) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.28.12.10(2) - Updated IRM link, EC 360/660.

(456) IPU 16U0102 issued 01-12-2016 IRM 3.12.3.28.12.11(2) - Deleted TPNC 295, EC 360.

(457) IPU 16U0102 issued 01-12-2016 Exhibit 3.12.3-2 - Added TPNC 790, TPNC.

(458) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.1.1(1) - Updated instructions, Gen. Guidelines.

(459) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.3.8.4(1) - Then column; 2nd box 1) added the word Field; 3) deleted Rejects and added first displayed, EC 018.

(460) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.4.8.3(3)(4)(5) - Updated instructions, EC 029.

(461) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.4.8.5(1)(2) - Deleted, can’t satisfy the conditions with an accurate description of payments, EC 029.

(462) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.6.1.3(4) - Changed (2) to (3), EC 048.

(463) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.7.4.4(3) - Added space after work and changed send to sent, EC 067.

(464) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.9.6.3(8) -A) third bullet, added paragraph O, EC 088.

(465) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.9.7.1(1) - Updated screen display, EC 089.

(466) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.9.7.3(2) - Updated instruction in Table, EC 089.

(467) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.10.5.3(2) - Changed paragraph g to f and AUSPC changed y to %, EC 101.

(468) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.12.2.2.1(1) - Updated screen display, EC 118.

(469) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.1.3(1)(4)(5) - Deleted old (1); (5) deleted old (5) PTCEX>; (4) Form 6001 deleted and f, AUSPC Form 13900 updated paragraphs and added Form 13975; and (5) Form 6001 deleted and f, AUSPC Form 13900 updated paragraphs, EC 190.

(470) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.1.4(3) - Note, added Incomplete Reply procedures, EC 190.

(471) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.1.6(3)(4) - (3) d) Form 6001 deleted and f, AUSPC Form 13900 updated paragraphs and added Form 13975, (5) Form 6001 deleted and f, AUSPC Form 13900 updated paragraphs, (4) e) updated alpha notations, (EC 190.

(472) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.2.3(1)(4) - (1) Deleted old (1) and (4) Form 6001 deleted and f and AUSPC Form 13900 updated paragraphs, EC 191.

(473) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.3.3(1)(7) - (1) Deleted old (1) and (7) Form 6001 deleted and f and AUSPC Form 13900 updated paragraphs, EC 192.

(474) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.3.6(3) - c) Form 6001 deleted and f and AUSPC Form 13900 updated paragraphs, EC 192.

(475) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.4.3(1)(5) - (1) Deleted old (1) and (5) Form 6001 deleted and f and AUSPC Form 13900 updated paragraphs, EC 193.

(476) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.4.6(3) - c) Form 6001 deleted and f and AUSPC Form 13900 updated paragraphs, EC 193.

(477) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.5.3(1)(4)(5)(6) - (1) Deleted old (1); (4) d) changed (6) to (5); (5) changed (7) to (6); and (6) Form 6001 deleted and f and AUSPC Form 13900 updated paragraphs, EC 194.

(478) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.5.6(3) - d) Form 6001 deleted and f and AUSPC Form 13900 updated paragraphs, EC 194.

(479) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.6.3(1)(3) - (1) Deleted old (1) and (3) Form 6001 deleted and f and AUSPC Form 13900 updated paragraphs, EC 195.

(480) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.6.4(1)(5) - Deleted old 3.12.3.18.6.4 ERS 17-40; NEW (1) updated Action Code and (5) a) updated alpha notations, EC 195.

(481) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.6.5 - Deleted Action Code 495, EC 195.

(482) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.6.6 - Deleted BOE Researchers, EC 195.

(483) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.7.3(1)(5) - (1) Deleted old (1) and (5) Form 6001 deleted and f and AUSPC Form 13900 updated paragraphs, EC 196.

(484) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.7.6 (3) - c) Form 6001 deleted and f and AUSPC Form 13900 updated paragraphs, EC 196.

(485) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.8.3(1)(3)(5)(7) - (1) Deleted old (1); (3) changed to $25,000 and added instructions; (4) changed to (3), (4) or (5), added research procedures, and deleted AC 492; (5) updated research and correspondence instructions; and deleted old (7), EC 197.

(486) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.8.4(2) - Changed to $25,000 and added instructions, EC 197.

(487) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.9.3(1)(3)(5)(7) - (1) Deleted old (1); (3) changed to $25,000 and added instructions; (4) changed to (3), (4) or (5), added research procedures, and deleted AC 492; (5) updated research and correspondence instructions; and deleted old (7), EC 198.

(488) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.9.4(2) - Changed to $25,000 and added instructions, EC 198.

(489) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.10.3(1)(3)(5)(7) - (1) Deleted old (1); (3) changed to $25,000 and added instructions; (4) changed to (3), (4) or (5), added research procedures, and deleted AC 492; (5) updated research and correspondence instructions; and deleted old (7), EC 199.

(490) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.18.10.4(2) - Changed to $25,000 and added instructions, EC 199.

(491) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.19.5.11(1) - Changed TY04 to TY05, EC 208.

(492) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.20.4.1(1) - Updated screen display, EC 220.

(493) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.21.2.6(2) - Deleted TPNC 589, EC 236,

(494) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.21.7.4(1)(3)(4) - (1) a) added bullets to a); b) added bullets to b); (3) deleted old b) and new b) deleted or casualty or theft; and (4) b) added lines numbers; i) Note updated, EC 246.

(495) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.21.7.10(2) - Added TPNC 589 and 763, EC 246.

(496) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.1.4(3) - Updated IRM link, EC 252.

(497) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.1.6(6) - FS 6, Changed $10,500 to $10,050, EC 252.

(498) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.1.9(4) - L] Then, changed not to no, EC 252.

(499) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.1.20(3) - Updated IRM link, EC 252.

(500) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.1.28(1) - C] Then updated IRM link, EC 252.

(501) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.1.33(4) - Updated IRM link, EC 252.

(502) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.1.39(2) - b) added (TXI), EC 252.

(503) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.1.40(2) - Added TPNC 610, EC 252.

(504) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.3.3(7) - b) Updated money amounts, EC 258.

(505) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.3.5(1) - B] Updated money amounts, EC 258.

(506) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.4.3(2)(8) - (2) b) adding Field 01EXV or (8) added, or incorrectly generated by the computer, EC 260.

(507) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.4.5(3) - b) Updated tax years, EC 260.

(508) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.4.7(2) - e) deleted form to from, EC 260.

(509) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.4.10(4) - Change if to is, EC 260.

(510) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.4.12(1) - a) changed 24 to 21, EC 260.

(511) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.22.5.3(2) - Deleted the word to, EC 261.

(512) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.23.1.3(5) - Updated IRM link, EC 265.

(513) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.23.1.6(4)(6)(8) - (4) added 1291TAX and amount reported on line 16f; (6) added 8621 (line 16e); and updated IRM link, EC 265.

(514) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.23.1.13(2) - B] updated money amounts, EC 265.

(515) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.23.1.14(7) - Updated IRM link, EC 265.

(516) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.23.1.15(1) - Updated IRM link, EC 262/565.

(517) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.23.2.1(1) - Updated screen display, EC 267.

(518) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.23.2.5(3)(7) - (3) changed he to the and (7) changed id to did, EC 267.

(519) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.23.2.12(1) - Changed TY05 to TY06, EC 267.

(520) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.23.3.1(1) - Updated screen display, EC 268.

(521) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.1.6(3)(4) - (3) changed Procedure to Procedures, EC 270.

(522) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.5.1(1) - Updated screen display, EC 274.

(523) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.8.5(1) - Updated IRM link, EC 277/577.

(524) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.10.3(9) - Added /, EC 279.

(525) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.10.12(1) - Updated IRM link, EC 279/579.

(526) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.10.14(2) - Added TPNC 610, EC 279.

(527) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.12.7(2) - Updated IRM link, EC 282/582.

(528) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.13.2(1) - Changed 0431 to 0433, EC 284.

(529) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.13.3(10) - (10) added word of; Table B] Then, 2) c) change to 0450V/0433V, EC 284.

(530) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.13.5(1) - Deleted alpha list and added table, EC 284.

(531) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.13.6(2) -Title, changed to 0450 and 0433; (2) changed 0450 and 0433, EC 284.

(532) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.13.7(11) - a) Note, added space before Delete, EC 284.

(533) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.16.3(7) - Added space after RPC O, EC 288.

(534) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.16.4(2) - Updated IRM link, EC 288/588.

(535) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.18.1 - Field 47C, changed (2) to (3), EC 290.

(536) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.18.9(2) - Deleted TPNC 163 and 626 and added TPNC 629 and 806, EC 290.

(537) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.19.3(5) - B] If, 1) added space after later; Then 1) added space after later, EC 291.

(538) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.19.4(3) - C] 2) changed Forms to Form, EC 291.

(539) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.22.3(1)(4) - (1) added, throughout the return for a correct or missing TIN and (4) deleted (4), EC 296.

(540) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.23.4(1) - A] added new A] for missing Form 8910 and B] Then column changed 3/b to 3a/b, EC 297.

(541) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.23.6(1) - Updated IRM link, EC 297.

(542) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.24.25.3(4) - C] then column updated year to 15, EC 299.

(543) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.25.1.3(4) - Caution, updated instructions, EC 301.

(544) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.25.1.4(1) - Caution, updated instructions, EC 301.

(545) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.25.1.5(1) - Caution, updated instructions, EC 301.

(546) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.25.1.6(3) - Caution, updated instructions, EC 301.

(547) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.25.5.9(2) - Added TPNC 513, 522, 523, 524, 526, 527 and 528, EC 310.

(548) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.26.11.17(2) - Deleted TPNC 626, EC 334.

(549) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.28.1.10(4)(5) - Changed TPNC 295 TO 628, EC 340.

(550) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.28.1.12(2) - Deleted TPNC 626 and added TPNC 628, EC 340.

(551) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.28.7.5(1)(2)(3) - Title changed 71 to 73; (1)(2) and (3) added TY15 and TY14 instructions, EC 348.

(552) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.28.7.5.1 - Added Rejects Action Code 491, EC 348.

(553) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.28.7.5.2 - Added Reply Procedures, EC 348.

(554) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.28.7.5.3 - Added No or Incomplete Reply Procedures, EC 348.

(555) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.28.7.7(1) - e) Deleted e), EC 348.

(556) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.28.9.13(2) - Deleted TPNC 626, EC 350.

(557) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.28.12.11(2) - Deleted TPNC 626, EC 360.

(558) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.28.13.3(3) - 1st Note, added instructions and money amount and 2nd Note, updated IRM link, EC 362.

(559) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.29.2.3(4) - Updated IRM link; A] - Second Caution, removed hyphens; F] deleted moved to No Reply, EC 370.

(560) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.29.2.4(1)(2)(3) - Changed title to No Reply; (1) added new paragraph with instructions for statutory wages; (2) moved No Reply instructions from 3.12.3.29.2.3(4) F], and (3) redid table, EC 370.

(561) IPU 16U0028 issued 01-04-2016 IRM 3.12.3.31.2(11)(12) - (11) And column, changed 11a to 12a and (12) changed (10) to (11), Rep. to Corres.

(562) IPU 16U0028 issued 01-04-2016 Exhibit 3.12.3-1 - Form 1040, line 64, changed attached to support and deleted second bullet and Form 1040A, line 40 changed attached to support, deleted second bullet, and changed 05406 to 0540, No Reply.

(563) IPU 16U0028 issued 01-04-2016 Exhibit 3.12.3-2 - Deleted TPNC 163, 295, 573, 626 and 780; Added TPNC 513, 522, 523, 524, 526, 527, 528, 629; and Modified TPNC 649, TPNC.

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

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

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

(567) Deleted prior year instructions for TY04 and prior throughout IRM.

(568) The following information was moved to new IRM 3.12.2 from IRM 3.12.3:

  1. Information.

  2. General Information.

  3. Special Procedures.

  4. The following sections were moved:

    Section # Name Section # Name
    01 Entity And Miscellaneous Information 36 Form 8586
    02 Section 3471 (Edit Sheet) 37 Form 4835
    03 Income And Adjustments 38 Form 8839
    04 Tax Computations, Statutory Credits, Other Taxes 39 Form 8853
    05 Payments, Balance Due, and Refund 40, 41, and 42 Form 8814
    06 Direct Deposit 43 Schedule EIC
    07 Schedule A 44 and 45 Schedule H
    08 Schedule B 47 Schedule/Form 8812
    09, 10, and 11 Schedule C/C-EZ 48 and 49 Form 8606
    12 Schedule D 50 Form 8863
    13 Schedule E 51 Form 4952
    14 and 15 Schedule F 52 and 53 Form 8889
    16 Schedule R 54 Form 8880
    17 and 18 Schedule SE 56 Form 8888
    19 Form 1116 58 and 59 Form 5405
    20 Schedule J 60 Form 8917
    21 Form 2441 61 and 62 Form 8919
    22 Form 3800 63 Form 8958
    23 Form 4136 65 and 66 Form 8941
    24 and 25 Form 4137 68 Form 8910
    26 Form 4684 69 Form 8936
    27 Form 4797 70 Form 8867
    28 Form 4972 71 Form 8959
    29 and 30 Form 5329 72 Form 8960
    31 Form 6198 73 Form 8962, page 1 of 2 (ACA)
    32 Form 6251 74 Form 8962, page 2 of 2 (ACA)
    33 Form 8615 75 Form 8965 (ACA)
  5. The following exhibits were moved:

    Exhibit # Name Exhibit # Name
    3.12.2-1 Actions Codes 3.12.2-8 IAT Letter 12C, Fill-in paragraphs
    3.12.2-2 Computer Condition Codes 3.12.2-9 Reasonable Cause for Late Filing or Late Payment (in limited situations) and Failure to Make Estimated Tax Payments Properly
    3.12.2-3 Return Processing Codes 3.12.2-10 Three-Digit Zip Code
    3.12.2-4 Special Processing Codes 3.12.2-11 Attachment Guide
    3.12.2-5 Audit Codes 3.12.2-12 Examples of Self-Employment Definitions
    3.12.2-6 Unallowable Codes 3.12.2-13 Frivolous Filer Definitions
    3.12.2-7 Credit-Reduction States and Territories 3.12.2-14 Glossary/Acronyms

(569) ITIN - Added new ITIN numbers 50-65 and 9XX-50-XXXX through 9XX-65-XXXX throughout IRM.

(570) ITIN - Added ITIN 66 for AUSTIN only. ITIN 66 is for International returns only.

(571) Moved TY12 instructions to Prior Year section of the error code throughout IRM.

(572) IRM 3.12.3.8.5 - Added new EC 077, Self Employed Retirement Plans.

(573) IRM 3.12.3.9.3 - Added new EC 085, Foreign Tax Credit Over Threshold and Form 1116 Not Attached.

(574) IRM 3.12.3.10.2.3(3) - Added new instructions for FSC 3, EC 098.

(575) IRM 3.12.3.11.4.1 - Fields Displayed, added 2951 and 3051, Tax on Excess ABLE Contribution, EC 110.

(576) IRM .3.12.3.24.23 - EC 297 changed from DC Homebuyer’s Credit to Motor Vehicle Credits.

(577) IRM 3.12.3.25.8.1 - Fields Displayed, added 2951 and 3051, Tax on Excess ABLE Contribution, EC 318

Effect on Other Documents

This IRM supersedes IRM 3.12.3, dated October 26, 2015 (effective January 1, 2016). The following IRM Procedural Updates (IPUs), issued between January 2016 through October 2016, have been incorporated into this IRM: 16U0028, 16U0102, 16U0112, 16U0136, 16U0143, 16U0183, 16U0212, 16U0239, 16U0310, 16U0406, 16U0462, 16U0558, 16U0672, 16U0780, 16U0806, 16U0848,16U0920, 16U1171, 16U1212, 16U1219, 16U1257, 16U1322, 16U1413, and 16U1501.

Audience

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

Effective Date

(01-01-2017)

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

3.12.3.1  (01-01-2017)
Introduction

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

    1. Errors made by taxpayers and tax preparers

    2. Errors made during return processing

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

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

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

    • General Guidelines

    • Organization of Text

3.12.3.1.1  (01-01-2017)
General Guidelines

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

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

  3. This manual is the main source of information on correcting the record on the computer screen and the related return. Other procedures may be found in the following IRMs:

    1. IRM 3.12.2, Individual Master File Error Resolution General Instructions - Contains the following:
      General Information
      Special Procedures
      Field Errors (Priority III)
      Sections 01 through 75
      Exhibit 3.12.2-1 - Action Codes
      Exhibit 3.12.2-2 - Computer Conditions Codes
      Exhibit 3.12.2-3 - Return Processing Codes
      Exhibit 3.12.2-4 - Special Processing Codes
      Exhibit 3.12.2-5 - Audit Codes
      Exhibit 3.12.2-6 - Unallowable Codes
      Exhibit 3.12.2-7 - Credit-Reduction States and Territories
      Exhibit 3.12.2-8 - IAT Letter 12C Fill-in paragraphs
      Exhibit 3.12.2-9 - Reasonable Cause for Late Filing or Late Payment (in limited situations) and Failure to Make Estimated Tax Payments Properly
      Exhibit 3.12.2-10 - Three-Digit Zip Code
      Exhibit 3.12.2-11 - Attachment Guide
      Exhibit 3.12.2-12 - Examples of Self-Employment Income
      Exhibit 3.12.2-13 - Frivolous Filer Definitions
      Exhibit 3.12.2-14 - Glossary/Acronyms

    2. IRM 3.12.37, IMF General Instructions - Contains general instructions for correcting records on the screen, document control, inventories and management reports.

    3. IRM 3.11.3, Individual Income Tax Returns - Contains coding and editing procedures.

      Note:

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

  4. The ERS Job Aid Books, Current Year Job Aid 2515-015 and Prior Year Job Aid 2515-014, are used as reference guides for this manual. This manual refers the tax examiner to appropriate explanatory information or exhibits in the job aids. When a conflict between any reference or training material and this manual occurs, the manual instructions take precedence. Job Aid 2515-019 is also available for ERS managers.

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

3.12.3.1.2  (01-01-2017)
Organization of Text

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

  2. The text is organized as follows:

    • Priority IV - Consistency Error and Math Error Codes, 001 - 750

    • Exhibit 3.12.3-1 - No Reply to Correspondence

    • Exhibit 3.12.3-2 - Taxpayer Notice Codes

3.12.3.2  (01-01-2017)
Error Codes 001 to 009

  1. Instructions for error code 001 to 009 follow.

3.12.3.2.1  (01-01-2017)
Error Code 001, (CE) End-of-Year Reformat

  1. Error Code 001 instructions follow.

3.12.3.2.1.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 001)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    01TXP 01TXP 01TXP Tax Period

3.12.3.2.1.2  (01-01-2017)
Invalid Conditions (EC 001)

  1. Error Code 001 generates for all returns that are in error status at the end of the 2016 processing year.

3.12.3.2.1.3  (01-01-2017)
Correction Procedures (EC 001)

  1. Correct coding and transcription errors in displayed fields.

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

    Caution:

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

3.12.3.2.2  (01-01-2017)
Error Code 002, Statute of Limitations (PY)

  1. Error Code 002 instructions follow.

3.12.3.2.2.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 002)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01TXP 01TXP 01TXP Tax Period
    01CCC 01CCC 01CCC Computer Condition Code
    01RPC 01RPC 01RPC Returns Processing Code

3.12.3.2.2.2  (01-01-2017)
Invalid Conditions (EC 002)

  1. Error Code 002 generates when both of the following exist:

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

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

3.12.3.2.2.3  (01-01-2017)
Correction Procedures (EC 002)

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

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

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

    Note:

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

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

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

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

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

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

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

3.12.3.2.2.4  (01-01-2017)
Invalid Tax Periods (EC 002)

  1. The tax period is invalid if other than those shown on the following chart:

    Valid Tax Periods

    Form Current Year Prior Year
    A] 1040 (takes into account Fiscal Year Returns) Tax period not less than 201612 or more than current year and month. 196212 - 201611
    B] 1040A 201612 only Calendar Years 197212 - 201512
    C] 1040EZ 201612 only Calendar Years 198212 - 201512

3.12.3.2.3  (01-01-2017)
Error Code 003, Check Digits/P-SSN

  1. Error Code 003 instructions follow.

3.12.3.2.3.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 003)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    01PNC 01PNC 01PNC Check Digits/Name Control
    01PS 01PS 01PS Primary SSN
    01SS 01SS 01SS Secondary SSN
    01NL1 01NL1 01NL1 First Name Line

3.12.3.2.3.2  (01-01-2017)
Invalid Conditions (EC 003)

  1. Error Code 003 generates when Check Digits are present, but are not valid for the Primary SSN.

    Note:

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

3.12.3.2.3.3  (01-01-2017)
Correction Procedures (EC 003)

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

    Note:

    NEVER ENTER OR CORRECT CHECK DIGITS.

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

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

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

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

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

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

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

    2. Overlay Field 01PNC with the Name Control.

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

3.12.3.2.4  (01-01-2017)
Error Code 004, Primary Name Control Mismatch

  1. Error Code 004 instructions follow.

3.12.3.2.4.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 004)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01PNC 01PNC 01PNC Primary Name Control
    >>>> >>>> >>>> Primary-NAP-EIF-Name-CTRL
    01PS 01PS 01PS Primary SSN
    01NA1> 01NA1> 01NA1> Primary-NAP-Access-IND
    01NR1> 01NR1> 01NR1> Primary-TIN-NAP-EIF-RES-IND
    01NL1 01NL1 01NL1 Name-Line-1
    01NL2 01NL2 01NL2 Name-Line-2
    01ADD 01ADD 01ADD Street-Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code
    01TXP 01TXP 01TXP Tax Period
    01FSC 01FSC 01FSC Filing-Status-CD
    01CCC 01CCC 01CCC Computer Condition Code
    01RPC 01RPC 01RPC Return Processing Code
    01EXC 01EXC 01EXC Exemption Code
    01EXV 01EXV 01EXV Exemption Code Verified
    05BDR 05BDR 05BDR Balance Due/Refund
    >>>>> >>>>> >>>>> Balance Due/Refund Computer
    05BDR> 05BDR> 05BDR> Balance Due/Overpayment Taxpayer Computer

3.12.3.2.4.2  (01-01-2017)
Invalid Conditions (EC 004)

  1. Error Code 004 generates when the Primary Name Control mismatches the name control on any of the following:

    1. The invalid segment.

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

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

3.12.3.2.4.3  (01-01-2017)
Correction Procedures (EC 004)

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

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

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

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

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

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

    2. If a Form W-7 is attached See IRM 3.12.2, Exhibit 3.12.2-11.

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

    Caution:

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

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

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

    1. Enter the Name Control in Field 01PNC.

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

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

    Note:

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

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

    If Then
    A] A different SSN is found, Enter correct SSN in Field 01PS.
    B] The filer is the same as the taxpayer on the valid segment (same first name or initial, middle name or initial), Enter X in Field 01CCC.
    C] The filer is not the same as the taxpayer on the valid segment,
    1. Enter O in Field 01RPC for TY96 and later.

    2. Enter X in Field 01CCC.

    3. Enter Y in Field 01CCC for TY14 and later.

    Note: Do not enter RPC O if TY95 or prior.
    D] The Name Control matches any SSA Name Control, Enter C in the Clear Field.
  10. If the Primary NAP Access Indicator is 3, enter Name Line 1 in Field 01NL1 and name control in Field 01PNC.

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

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

    2. Enter RPC O for TY96 and later and CCC Y (TY14 and later).

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

    F] The filer is not the taxpayer on either the valid or invalid segment,
    1. . Enter RPC O for TY96 and later and CCC Y (TY14 and later).

      Note:

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

    2. SSPND 320 to Entity to have a temporary SSN assigned.

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

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

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

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

    4. Enter "1" as the Justification Indicator.

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

    6. Re-access the error record.

    7. Enter RPC Q.

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

    • 9XX-50-XXXX through 9XX-65-XXXX

    • 9XX-70-XXXX through 9XX-88-XXXX

    • 9XX-90-XXXX through 9XX-92-XXXX

    • 9XX-94-XXXX through 9XX-99-XXXX


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

    If And Then
    A] Field 01PS is underprinting with a different name control, or XXXX,   Go to the bottom of the screen and transmit.
    B] EC 004 redisplays,   Research using CC INOLET.
    C] After researching CC INOLET the taxpayer's name control on the return does not match a name control on INOLET,   Research the Real Time System (RTS) to see if the ITIN has been established under the name on the return.
    D] An account has been established for the ITIN, The Primary NAP Indicator is 2, Enter CCC X.
    E] An account has been established for the ITIN, The Primary NAP Indicator is 8,
    1. Input TC013 on the invalid segment.

    2. Print the TC013 screen for ITIN.

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

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

      2. Print the TC013 screen for ITIN.

      3. Enter " 1" as the Justification Indicator.

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

      5. Re-access the error record.

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

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

    Note:

    REJECTS ONLY: If it is a no reply, SSPND to Entity for a temporary number.

3.12.3.2.5  (01-01-2017)
Error Code 005, Primary Name Control/TIN Match on Invalid Side

  1. Error Code 005 instructions follow.

3.12.3.2.5.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 005)

  1. This table shows the fields displayed.

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

3.12.3.2.5.2  (01-01-2017)
Invalid Conditions (EC 005)

  1. Error Code 005 generates when all of the following exist:

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

    2. RPC O is not present.

    3. RPC Q is not present.

3.12.3.2.5.3  (01-01-2017)
Correction Procedures (EC 005)

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

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

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

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

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

    2. If a Form W-7 is attached, see IRM 3.12.2, Exhibit 3.12.2-11.

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

    Caution:

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

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

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

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

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

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

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

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

    • First name or initial

    • Middle name or initial

    Note:

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

    If the valid side shows: And the invalid side shows: Then consider combination a:
    J. Martin Smith J. Martin Jones MATCH
    J. Martin Smith John Martin Jones No Match
    J. Martin Smith Martin Jones No Match
    Roberta A. Smith Roberta A. Jones MATCH
    Roberta A. Smith Bobbi A. Jones No Match
    Roberta A. Smith R. A. Jones No Match
    Roberta A. Smith Roberta Jones No Match
    Roberta A. Smith Roberta S. Jones No Match
    Mary A. Smith Mary A. Jones MATCH
    Mary Smith Mary C. Jones No Match
    Mary A. Smith Mary C. Jones No Match
    Mary A. Smith Mary Andrews Jones No Match
    Mary A. Smith Mary Jones No Match
    Mary A. Smith Maryann, Mary Ann, MaryAnn Jones No Match
  10. Make the taxpayer "IRS valid" using CC IRCHG when it can be determined that the taxpayer on the invalid side is the same taxpayer that is on the valid side. Use the following instruction to input the account change:

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

    2. Enter ENREQR to generate the IRCHG screen.

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

    4. Enter "1" as the Justification Indicator.

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

    6. Re-access the error record.

    7. Enter Q in Field 01RPC.

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

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

    2. Enter O in Field 01RPC for TY96 and later and enter a Y (TY14 and later) in Field 01CCC if no new SSN is found or when there are inconsistencies (i.e., does not meet matching criteria between the entity information on the valid and invalid sides of the account).

      Exception:

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

  12. If Field 01PS is an IRSN, enter O in Field 01RPC for TY96 and later and enter a Y for TY14 and later in Field 01CCC.

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

    • 9XX-50-XXXX through 9XX-65-XXXX

    • 9XX-70-XXXX through 9XX-88-XXXX

    • 9XX-90-XXXX through 9XX-92-XXXX

    • 9XX-94-XXXX through 9XX-99-XXXX

3.12.3.2.6  (01-01-2017)
Error Code 006, First-Time Filers

  1. Error Code 006 instructions follow.

3.12.3.2.6.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 006)

  1. This table shows the fields displayed.

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

3.12.3.2.6.2  (01-01-2017)
Invalid Conditions (EC 006)

  1. Error Code 006 generates when all of the following exist.

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

    2. The entity is not long.

    3. The EIF didn't bypass ERS.

3.12.3.2.6.3  (01-01-2017)
Correction Procedures (EC 006)

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

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

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

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

    Note:

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

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

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

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

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

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

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

3.12.3.2.7  (01-01-2017)
Error Code 007-(CE) Address Information Different

  1. Error Code 007 instructions follow.

3.12.3.2.7.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 007)

  1. This table shows the fields displayed.

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

3.12.3.2.7.2  (01-01-2017)
Invalid Conditions (EC 007)

  1. Error Code 007 generates when all the following exist:

    1. Account is present at Master File.

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

    3. Entity was not input Long or Intermediate.

3.12.3.2.7.3  (01-01-2017)
Correction Procedures (EC 007)

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

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

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

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

    2. Transmit.

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

3.12.3.2.8  (01-01-2017)
Error Code 008-(CE) Marital Filing Status Change

  1. Error Code 008 instructions follow.

3.12.3.2.8.1  (01-01-2017)
Fields Displayed-Form 1040, Form 1040A and Form 1040EZ (EC 008)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01TXP 01TXP 01TXP Tax Period
    01CCC 01CCC 01CCC Computer Condition Code
    01FSC 01FSC 01FSC Filing Status-CD
    01NPF> 01NPF> 01NPF> Primary-NAP-Previous-FS-CD
    01PNC 01PNC 01PNC Primary-Name-CTRL
    >>>>> >>>>> >>>>> Primary-NAP-EIF-Name-CTRL
    01PS 01PS 01PS Primary SSN
    01NA1> 01NA1> 01NA1> Primary NAP Access Indicator
    01NR1> 01NR1> 01NR1> Primary-TIN-NAP-EIF-RES-IND
    01SNC 01SNC 01SNC Secondary-Name-CTRL
    >>>>> >>>>> >>>>> Secondary-NAP-EIF-Name-CTRL
    01SS 01SS 01SS Secondary SSN
    01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator
    01NR2> 01NR2> 01NR2> Secondary-TIN-NAP-EIF-RES-IND
    01NL1 01NL1 01NL1 Name Line 1
    01NL2 01NL2 01NL2 Name Line 2
    01ADD 01ADD 01ADD Street Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code
    01EXC 01EXC 01EXC Exemption Code Field
    01EXV 01EXV 01EXV Exemption Code Verified

3.12.3.2.8.2  (01-01-2017)
Invalid Conditions (EC 008)

  1. Error Code 008 generates when the entity is not long and the previous filing status (FS) on EIF/NAP is either:

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

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

3.12.3.2.8.3  (01-01-2017)
Correction Procedures (EC 008)

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

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

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

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

    2. Correct Field 01SS, if applicable.

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

    2. Correct Field 01SS, if applicable.

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

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

    1. Overlay Field 01PS with correct SSN.

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

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

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

  7. SSPND 211 with Form 5129 when the correct Filing Status cannot be determined through research.

3.12.3.2.9  (01-01-2017)
Error Code 009, Entity Data and Check Digits/Name Control

  1. Error Code 009 instructions follow.

3.12.3.2.9.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 009)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    01PNC 01PNC 01PNC Primary Name Control
    01NL1 01NL1 01NL1 Name Line 1
    01NL2 01NL2 01NL2 Name Line 2
    01ADD 01ADD 01ADD Street Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code

3.12.3.2.9.2  (01-01-2017)
Invalid Conditions (EC 009)

  1. Error Code 009 generates when both of the following exist:

    1. Entity is short or intermediate.

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

3.12.3.2.9.3  (01-01-2017)
Correction Procedures (EC 009)

  1. Enter the Name Control in Field 01PNC. Refer to IRM 3.12.2.4.3.1.2, Section 01.

3.12.3.3  (01-01-2017)
Error Codes 010 to 019

  1. Instructions for Error Codes 010-019 follow.

3.12.3.3.1  (01-01-2017)
Error Code 010, Missing Dependent/Spouse SSN

  1. Instructions for Error Code 010 follow.

3.12.3.3.1.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 010)

  1. This table shows the fields displayed.

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

3.12.3.3.1.2  (01-01-2017)
Invalid Conditions (EC 010)

  1. Error Code 010 generates when any of the following exist:

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

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

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

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

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

3.12.3.3.1.3  (01-01-2017)
Correction Procedures (EC 010)

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

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

    2. Use Field 01EXV to disallow exemptions.

    Note:

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

    Caution:

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

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

    Note:

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

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

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

  5. If the taxpayer indicates any child did not live at home because of a divorce or separation:

    1. If Form 8332, Form 2120, or a copy of a divorce decree is attached and child meets the qualifying criteria, enter A in Field 01SPC to allow the exemption, Education Credit, Child Tax Credit, and Additional Child Tax Credit.

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

    3. If there has been any previous correspondence to the taxpayer and Form 8332, Form 2120 or a copy of a divorce decree, is not attached, refer to No-Reply procedures in Exhibit 3.12.3-1 under Exemption paragraph c.

  6. If the number of dependent names/SSNs exceeds the number of exemptions in positions 3-8, determine the taxpayer's intent by comparing the entries in the exemptions area and the amount claimed on line 42, Form 1040 (line 26, Form 1040A). If it appears the taxpayer did not intend to include the exemption, enter the number of exemptions in positions 1-8 in Field 01EXV to equal the amount the taxpayer is claiming for the exemption.

    Example:

    Line 6c has 3 dependents listed and the exemption amount total on line 42 of Form 1040 equals $12,1500 (1 exemption for the primary taxpayer and 2 for the dependents).
    Field 01EXC = 10300000
    Field 01EXV = 10200000

    Note:

    If the taxpayer has both valid and invalid dependent names/TINs listed and one or more dependents were not claimed, assume that the unclaimed dependent(s) are the dependents with invalid names/TINs where possible.

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

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

    • 9XX-50-XXXX through 9XX-65-XXXX

    • 9XX-70-XXXX through 9XX-88-XXXX

    • 9XX-90-XXXX through 9XX-92-XXXX

    • 9XX-94-XXXX through 9XX-99-XXXX


    written in red ink and W-7 is stamped at the bottom left hand corner of the return, follow the instructions in the following table:

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

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

    3. SSPND 640 to ITIN.

    C] The Secondary ITIN was erased with white out, written illegibly, blank or "W-7" is stamped on the return, Research using NAMES, NAMEI, and the Real Time System (RTS). If no number can be found disallow the exemption.
    D] The Dependent ITINs were erased with white out, written illegibly, blank or W-7 is stamped on the return, Research using the Real Time System (RTS). If no number can be found, disallow the exemption(s).
    E] For Secondary or Dependent ITINs: If ITIN rejected is noted, Disallow the exemption(s) in Field 01EXV.

3.12.3.3.1.4  (01-01-2017)
Field 01EXV, Exemption Verified Field (EC 010)

  1. Field 01EXV is for ERS input only. All of the following conditions apply to Field 01EXV:

    1. Must be entered as all numeric.

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

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

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

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

    • Self

    • Spouse

    • Dependent(s)

  3. Enter 0 (zero) in the first position of Field 01EXV to disallow the exemption for the primary taxpayer when RPC O or DSI 1 is present and other entries are made in Field 01EXV.

  4. Enter 0 (zero) in the first position of Field 01EXV if the primary taxpayer was disallowed in EC 004 or 005.

    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.

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

3.12.3.3.1.5  (01-01-2017)
Field 01SS, Secondary SSN (EC 010)

  1. The secondary taxpayer must have a valid SSN/Name Control in order to qualify for their exemption and the Earned Income Credit.

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

    1. Estimated Tax Payment is claimed but was paid under a different name.

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

    3. Form 5329 is filed for the secondary taxpayer.

    4. Form 8606 is filed for the secondary taxpayer.

    5. Primary taxpayer is deceased and it is a joint return.

    6. Schedule H is filed for the secondary taxpayer.

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

    8. Form 8919 is filed for the secondary taxpayer (TY07 and later).

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

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

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

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

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

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

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

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

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

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

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

    Note:

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

    Caution:

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

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

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

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

      Caution:

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

3.12.3.3.1.6  (01-01-2017)
Field 01DS1, 01DS2, 01DS3, 01DS4, Dependent SSNs (EC 010)

  1. If a dependent SSN is missing because of Amish, Mennonite, or Form 4029, enter the number of allowable dependents (1-4) in Field 02DTR (Dependent SSNs not Required).

  2. Use the following table when an exemption claimed does not pass NAP validation.

    Note:

    A dependent SSN may be missing if the child was born in the tax period of the tax return and died in the same or consecutive tax period. Evidence of live birth-an official document such as a birth certificate, for example-must support the kind and date of birth. The taxpayer must attach supporting documents to the return and write "died" in column 2 of line 6c of the tax return instead of applying for an SSN.

    Note:

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

    If the Dependent And Then
    A] name control underprints with the primary or secondary name control, or matches the primary or secondary taxpayer's name in the return, NAP access indicator is 2 or 9, Change the name control to match the underprint.
    B] was born in the tax period of the tax return and died in the same or consecutive tax period supporting documentation is present, see the notes in paragraph 2, above.
    1. Enter the letter I in field 01RPC.

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

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

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

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

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

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

    2. Assign TPNCs101 and 604 or 605 (as appropriate) if EC 252 displays.

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

    2. Qualifying widow(er) without dependents,

    1. Change Field 01FSC to 7.

    2. Enter a C in the Clear Field

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

    Example:

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

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

3.12.3.3.1.7  (01-01-2017)
Fields 21DS1, 21DS2, Child and Dependent Care Credit SSNs (EC 010)

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

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

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

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

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

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

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

      1. 1 (for child 1),

      2. 2 (for child 2), or

      3. 3 (neither child).

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

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

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

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

3.12.3.3.1.8  (01-01-2017)
Fields 43SS1/2/3 EIC Child(ren) SSNs (EC 010)

  1. Search the return and attachments for a valid EIC Child SSN and take the following action:

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

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

    1. 1 - EIC Child 1 died

    2. 2 - EIC Child 2 died

    3. 3 - EIC Child 3 died

    4. 4 - EIC Child 1 and 2 died

    5. 5 - EIC Child 1 and 3 died

    6. 6 - EIC Child 2 and 3 died

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

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

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

    3. Assign TPNC 610 for the denied exemption if EC 336 appears.

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

3.12.3.3.1.9  (01-01-2017)
Prior Year (PY) (EC 010)

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

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

3.12.3.3.2  (01-01-2017)
Error Code 011, NAP Linkage Down

  1. Error Code 011 instructions follow.

3.12.3.3.2.1  (01-01-2017)
Fields Displayed, Form 1040, Form 1040A and Form 1040EZ (EC 011)

  1. This table shows the fields displayed.

    1040 1040A 1040EZ Field Name
    CL CL CL Clear Code
    01TXP 01TXP 01TXP Tax Period
    02RI 02RI 02RI Revalidation Indicator
    ERSRI> ERSRI> ERSRI> ERS Response Indicator
    DEPRI> DEPRI> DEPRI> ERS Dependent Revalidation Indicator
    AVSRI> AVSRI> AVSRI> AVS Revalidation Indicator
    EIFAI> EIFAI> EIFAI> EIF Access Indicator
    T-DAT> T-DAT> T-DAT> Tentative Return Due Date Computer
    PNEXT> PNEXT> PNEXT> Primary NAP Extension Due Date
    SNEXT> SNEXT> SNEXT> Secondary NAP Extension Due Date
    01SPC 01SPC 01SPC Special Processing Code
    01NA1> 01NA1> 01NA1> Primary Nap Access Indicator
    01NR1> 01NR1> 01NR1> Primary TIN NAP EIF RES Indicator
    01PYB> 01PYB> 01PYB> Primary NAP Year of Birth
    01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator
    01NR2> 01NR2> 01NR2> Secondary TIN NAP EIF RES Indicator
    01SYB> 01SYB> 01SYB> Secondary NAP Year of Birth
    01NP1> 01NP1>   Dependent 1 NAP Access Indicator
    01DR1> 01DR1>   Dependent 1 TIN NAP EIF RES Indicator
    01YB1> 01YB1>   Dependent 1 NAP Year of Birth
    01NP2> 01NP2>   Dependent 2 NAP Access Indicator
    01DR2> 01DR2>   Dependent 2 TIN NAP EIF RES Indicator
    01YB2> 01YB2>   Dependent 2 NAP Year of Birth
    01NP3> 01NP3>   Dependent 3 NAP Access Indicator
    01DR3> 01DR3>   Dependent 3 TIN NAP EIF RES Indicator
    01YB3> 01YB3>   Dependent 3 NAP Year of Birth
    01NP4> 01NP4>   Dependent 4 NAP Access Indicator
    01DR4> 01DR4>   Dependent 4 TIN NAP EIF RES Indicator
    01YB4> 01YB4>   Dependent 4 NAP Year of Birth
    21NA1> 21NA1>   Dependent 1 Child Care NAP Access Indicator
    21NR1> 21NR1>   Dep 1 Child Care TIN NAP EIF RES Indicator
    21NA2> 21NA2>   Dependent 2 Child Care NAP Access Indicator
    21NR2> 21NR2>   Dep 2 Child Care TIN NAP EIF RES Indicator
    43NP1> 43NP1>   EIC Child 1 NAP Access Indicator
    43ER1> 43ER1>   EIC Child 1 TIN NAP EIF RES Indicator
    43NP2> 43NP2>   EIC Child 2 NAP Access Indicator
    43ER2> 43ER2>   EIC Child 2 TIN NAP EIF RES Indicator
    43NP3> 43NP3>   EIC Child 3 Nap Access Indicator
    43ER3> 43ER3>   EIC Child 3 TIN NAP EIF RES Indicator

3.12.3.3.2.2  (01-01-2017)
Invalid Conditions (EC 011)

  1. Error Code 011 generates when the NAP Access Indicator and/or the NAP Response Record is not received. A blank in the NAP Request/Response Record means there is a time out situation and "X" means there is a real time problem. This may cause any of the following:

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

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

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

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

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

    6. NAP date of birth is not all numeric.

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

3.12.3.3.2.3  (01-01-2017)
Correction Procedures (EC 011)

  1. Review "ALL Correction Procedures" before taking any action.

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

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

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

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    Note:

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

3.12.3.3.2.4  (01-01-2017)
Field ERSRI>, ERS Revalidation Indicator (EC 011)

  1. Field ERSRI> is a computer generated field which indicates to ERS whether or not revalidation should take place on the primary SSN.

    Values Meanings
    0 NAP should not be accessed (NAP - National Account Profile)
    1 NAP should be accessed (NAP needs to be accessed)

3.12.3.3.2.5  (01-01-2017)
Field DEPRI>, ERS Dependent Revalidation Indicator (EC 011)

  1. Field DEPRI> is a computer generated field which indicates to ERS whether or not SSN revalidation is necessary for Secondary taxpayer, dependents, or dependents claimed on Schedule EIC and Child Care Credit.

    Values Meanings
    0 Revalidation not necessary
    1 Revalidate all SSNs (NAP needs to be accessed)

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