3.12.8 Information Returns Processing

Manual Transmittal

November 09, 2022

Purpose

(1) This transmits revised IRM 3.12.8, Error Resolution, Information Returns Processing.

Material Changes

(1) IRM 3.12.8.1(5) - Changed Program Owner from Mail Management Data Control (MMDC) to Business Master File (BMF) Section due to reassignment of Internal Revenue Manual (IRM) 3.12.8.

(2) IRM 3.12.8.1.2(1) - Removed duplicate bullet listed for Hiring Incentives to Restore Employment (HIRE) Act.

(3) IRM 3.12.8.1.4(1) - Added a bullet for GMF 10-41, IRP Error Register, to the list of Program Reports.

(4) IRM 3.12.8.1.6(1) - Added the following acronyms to the Terms/Definitions/Acronym Table:

  • AUSPC - Austin Submission Processing Campus

  • BMF - Business Master File

  • FLC - File Location Code

  • IMF - Individual Master File

  • IRM - Internal Revenue Manual

  • IRPPD - Information Return Processing Paper Document

  • KCSPC - Kansas City Submission Processing Campus

  • OSPC - Ogden Submission Processing Campus

(5) IRM 3.12.8.1.7(1) - Added the following IRMs to the list of related resources to use in conjunction with the instructions found in this IRM:

  • IRM 3.24.8, Information Returns Processing

  • IRM 3.41.269, Information Returns Processing on SCRIPS

(6) IRM 3.12.8.2.3(8) - Added a reference to IRM 3.12.8.2.5, Error Indicators, to assist in resolving errors.

(7) IRM 3.12.8.2.9.1(1) - Combined instruction for Action Code (AC) 2 and deleted paragraphs (2) - (5).

(8) IRM 3.12.8.2.9.2(1) - Combined instruction for Action Code (AC) 6 and deleted paragraphs (2) - (10).

(9) IRM 3.12.8.2.9.3(1) - Combined instruction for Action Code (AC) 7 and deleted paragraph (2).

(10) IRM 3.12.8.3(2) - Created new table for Section 01 Fields that were previously found in the alpha list (2) a-g.

(11) IRM 3.12.8.3.6(4) - Added instruction for Section 01, Field F, Street Address (Foreign City or Province), when it exceeds 35 characters in length per feedback from Ogden Submission Processing Campus (OSPC).

(12) IRM 3.12.8.3.7(1) - Added instruction for Section 01, Field G, City (Foreign Country), when it exceeds 22 characters in length per feedback from Ogden Submission Processing Campus (OSPC).

(13) IRM 3.12.8.3.7(4) - Rearranged the instruction in the alphalist to correct a payee foreign address in Field 01-G, City (Foreign Country).

(14) IRM 3.12.8.3.9(1) - Rearranged the instruction in the alphalist and added a "Note" for Field 01-H, Zoning Improvement Plan (ZIP) Code.

(15) IRM 3.12.8.4(2) - Created new table for Section 02 Fields that were previously found in the alpha list (2) a-e.

(16) IRM 3.12.8.4.2(2) - Added a new bullet list showing the forms and document codes for the Section 02, Field B, 2nd TIN not Indicator.

(17) IRM 3.12.8.4.3(5) - Added an Exception for Field 02-C, Corrected/Amended Indicator for Information Return Processing Documents, when Corrected/Amended Indicator "F" is present with zero money amounts.

(18) IRM 3.12.8.5(2) - Added instruction to not enter a negative field breaker for a money field entry of zero (0) for any Document Code. (IPU 22U0085 issued 01-10-2022)

(19) IRM 3.12.8.5(6) - Added a cross reference to Exhibit 3.12.8-9, Signs of Fraud, for examples of fraudulent activity (IPU 22U0853 issued 07-29-2022).

(20) IRM 3.12.8.5(13) - Combined instruction with (15) for resolving transcription errors with Action Code "6" or Action Code "7" . Deleted (15) and renumbered remaining paragraphs.

(21) IRM 3.12.8.5.1 - (2) - (8) Corrected Form 1098-F, Fines, Penalties, and Other Amounts, "Box" numbers in Section 06 Document Code 03 Format Code 360, per Work Request Notification (WRN) dated January 2022.

(22) IRM 3.12.8.5.21 - Corrected money amount boxes for Field D (money amount 3), and Field E (money amount 4) in paragraphs (4)a, (5)a in Section 06 Document Code 81 Format Code 358, Form 1098, Mortgage Interest Statements, per WRN dated January 2022.

(23) IRM 3.12.8.5.21 - Corrected name for Field G in paragraph (7)a in Section 06 Document Code 81 Format Code 358, Form 1098, Mortgage Interest Statements, per WRN dated January 2022.

(24) IRM 3.12.8.5.26(10) - Included Field N as marked in error on Document Code 91 Format Code 032 Error Reason Code 16 fields to match current production programming. (IPU 22U0161 issued 01-26-2022)

(25) IRM 3.12.8.5.26 - Corrected Field P (Box 11), Field Q (money amount 16), and Field R (money amount 17) in paragraphs (16)a, (17)a, (18)a in Section 06 Document Code 91 Format Code 032, Form 1099-DIV, Dividends and Distributions, per WRN dated April 19, 2021.

(26) IRM 3.12.8.5.30 - Corrected Field M (Box 13), Field N (money amount 12) and Field O (money amount 13) in paragraphs (13)a, (14)a, (15)a in Section 06 Document Code 95 Format Code 040, Form 1099-MISC, Miscellaneous Information, per WRN dated April 30, 2021._

(27) IRM 3.12.8.5.33(7)c - Corrected the Type of Distribution code descriptions in the Table per feedback from Chief Counsel and Form 1099_R instructions.

(28) IRM 3.12.8.5.33(12) - Expanded the valid format for the date entry to include the year (YYYY) must equal the processing year minus one for Document Code 98. (IPU 22U0085 issued 01-10-2022)

(29) Exhibit 3.12.8-1 - Removed Format Codes K through U from table and created a new table with Format Codes K through U to improve readability.

(30) Exhibit 3.12.8-2 - Removed Fields K through U from table and created a new table with Fields K through U to improve readability.

(31) Exhibit 3.12.8-4, Major Cities Sorted by Major City Code - Added Zip Codes "766/767" for Waco, TX.

(32) Exhibit 3.12.8-7, Abbreviations Used in Entity - Added Note for Abbreviations.

(33) Exhibit 3.12.8-9, Signs of Fraud Table - Corrected reference in row for Section 16 TIN of Mail Management Data Control (MMDC) to Business Master File (BMF) Section due to reassignment of IRM 3.12.8.

(34) Exhibit 3.12.8-9 Table - Updated procedures in the Exhibit regarding "Signs of Fraud" . (IPU 22U0853 issued 07-29-2022)

(35) Editorial changes made throughout the IRM include:

  • Corrected spelling and grammatical errors

  • Corrected references, citations and links

  • Updated capitalization per IRS Style Guide (e.g. Revenue Officer to revenue officer)

  • Plain Language changes include:
    Used simpler words
    Deleted unnecessary words
    Italics, removed per IRM Style Guide

Effect on Other Documents

IRM 3.12.8, Error Resolution, Information Returns Processing, dated November 10, 2021 (effective January 1, 2022) is superseded. The following IRM Procedural Updates (IPUs), issued January 10, 2022, through July 29, 2022, have been incorporated into this IRM: 22U0085, 22U0161, and 22U0853.

Audience

Wage and Investment, Submission Processing, Input Correction Operation, Error Resolution Tax Examiners and Small Business/Self Employed

Effective Date

(01-01-2023)

James L. Fish
Director, Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. This program corrects inconsistencies in the income documents prior to posting for use by the Internal Revenue Service (IRS) for a variety of programs and purposes.

  2. Purpose: This section gives instructions for correction of paper register on income information return inconsistencies prior to posting to the Information Return Master File (IRMF).

  3. Audience: These procedures apply to Wage and Investment (W&I) Submission Processing (SP), Input Correction Operation (ICO), Tax Examiners, leads, clerks and supervisors at all campuses.

  4. Policy Owner: Director, Submission Processing.

  5. Program Owner: Submission Processing, Paper Processing Branch, Business Master File (BMF) Section.

  6. Primary Stakeholders: Small Business/Self Employed (SB/SE), Examination Operation, Headquarters Examination.

  7. Program Goals: Correct paper income information return data records failing Information Return Paper Processing Document (IRPPD) validations in Generalized Mainline Framework (GMF) runs appearing on paper Error Register.

Background

  1. Filers send paper information returns to IRS to fulfill the filing requirement and provide their taxpayer identification number (TIN). IRS converts processable paper returns to electronic data. Data records failing IRPPD validations in GMF runs during the conversion process fall out to paper registers. Error Resolution employees resolve errors allowing the information to post to Master File.

Authority

  1. Authority for these procedures is found in Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC), IRC 6721. Amendments to the IRC by acts, public laws, Treasury determinations, rules, and regulations such as the following:

    • The Housing and Economic Recovery Act of 2008

    • American Recovery and Reinvestment Act of 2009

    • Tax Increase Prevention Act of 2014

    • Trade Preferences Extension Act of 2015

    • Surface Transportation and Veterans Health Care Choice Improvement Act of 2015

    • Hiring Incentives to Restore Employment (HIRE) Act

    • The Protecting Americans from Tax Hikes (PATH) Act

    • Emergency Economic Stabilization Act

    • Foreign Account Tax Compliance ACT (FATCA)

    • Tax Cuts and Jobs Act (TCJA) of 2017

    Note:

    The above list does not include all updates to the IRC.

  2. Policy Statements for Submission Processing are found in IRM 1.2.1.4, Policy Statements for Submission Processing Activities.

Roles and Responsibilities

  1. The Director of Submission Processing approves and authorizes the policy present in this IRM.

  2. The Operations manager secures, assigns, and conducts training for the staff who perform the tasks throughout this instruction.

  3. The Planning and Analysis Staff give feedback and support to local management to achieve and effectively monitor schedules.

  4. The Department and Team manager assign the Error Register to control workflow and resolve error conditions listed in this IRM.

  5. The employee (Tax Examiner) follows IRM instruction to correct the paper Error Register which will resolve the error condition for proper posting to a Master File.

Program Management and Review

  1. Program Reports: Consult IRM 3.12.37, Error Resolution, Individual Master File (IMF) General Instructions, and IRM 3.12.38, Error Resolution, Business Master File (BMF) General Instructions, for control of Error Registers and Service Center ordering of Error Register Display Request Card. Below is a list of Error Register reports to complete and use to monitor the error inventory in the Service Center.

    • GMF10-40, Error Display Run Control Report, generates daily as a computer summary of the error processing

    • GMF 10-41, IRP Error Register, generates daily errors needing correction by Error Resolution (ERS)

    • GMF10-42, Error Register Summary, produced when the Error Register prints, has the sum totals for each type of error document by parent program number

    • GMF10-43, Daily Error Volume Report, listing of volumes of error records in each program on the error tape (recirculation file)

  2. Program Effectiveness: Management measures goals using documents per hour reports. Each function must complete the required inventory prior to the program completion date stated in IRM 3.30.123, Work Planning and Control, Processing Timeliness: Cycles, Criteria and Critical Dates.

  3. Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration.

Program Controls

  1. Each workday Generalized Mainline Framework (GMF) runs and creates the Error Register based on Form 6826, Error/Reject Display Request Card, requested by the site. See IRM 3.12.38.2.2, Form 6826 - Service Center Replacement System (SCRS) Error/Reject Display Request Card, and IRM 3.12.37.10, Form 6826, Error/Reject Display Request Card, for instruction on preparation of the request.

  2. The Daily Error Volume Report (GMF10-43) lists the volume of error records in each program by Julian date followed by a summary page reflecting the volume of all records in error.

Term/Acronym/Definition

  1. Terms or acronyms present in this Internal Revenue Manual (IRM) include:

    Term/Acronym Definition
    AC Action Code
    ATC Account Type Code
    AUSPC Austin Submission Processing Campus
    BMF Business Master File
    DLN Document Locator Number
    EIN Employer Identification Number
    FATCA Foreign Account Tax Compliance Act
    FLC File Location Code
    GMF Generalized Mainline Framework
    IMF Individual Master File
    IRM Internal Revenue Manual
    IRP Information Return Processing
    IRPPD Information Return Paper Processing Document
    ISRP Integrated Submission and Remittance Processing
    KCSPC Kansas City Submission Processing Campus
    MCC Major City Code
    MFT Master File Tax
    OSPC Ogden Submission Processing Campus
    Payer Filer of income returns normally listed in Section 16
    Payee Taxpayer reported receiving income listed in Section 01 and returns other than Document Code (Doc Code) 69
    PMF Payer Master File
    SCCF Service Center Control File
    SCRIPS Service Center Recognition/Image Processing System
    SCRS Service Center Replacement System
    SME Subject Matter Expert
    SSN Social Security Number
    TIN Taxpayer Identification Number
    YYTY Current tax year processed
    YYPY Current processing year
    ZIP Zone Improvement Plan

Related Resources

  1. The following lists additional resources to use in conjunction with the instructions found in this IRM:

    • IRM 3.10.8, Campus Mail and Work Control, Information Return Processing

    • IRM 3.12.37, Error Resolution, IMF General Instructions

    • IRM 3.12.38, Error Resolution, BMF General Instructions

    • IRM 3.24.8, Information Returns Processing

    • IRM 3.41.269, Information Returns Processing on SCRIPS

    • Document 12990, Records and Information Management Records Control Schedules

  2. Locate IRMs on Servicewide Electronic Research Program (SERP) at the following site: http://serp.enterprise.irs.gov/homepage.html. Specific instructional links available on the BMF ERS / Rejects Research Portal at http://serp.enterprise.irs.gov/databases/portals/sp/bmf/ers/ers.html and the IMF ERS/Rejects Portal found at http://serp.enterprise.irs.gov/databases/portals/sp/imf/ers-rejects/ers-rejects.html.

  3. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights, and additional information on the Taxpayer Bill of Rights site found at the following location: https://www.irs.gov/taxpayer-bill-of-rights.

General Paper Error Register Correction Procedure

  1. These instructions cover the correction of Error Registers for the following income information returns processed on paper intake systems Integrated Submission and Remittance Processing (ISRP) and Service Center Recognition/Image Processing System (SCRIPS):

    • Form 1096, Annual Summary and Transmittal of U.S. Information Returns, both current and delinquent processed to the Payer Master File (PMF)

    • Form 1097-BTC, Bond Tax Credit

    • Form 1098, Mortgage Interest Statement

    • Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

    • Form 1098-E, Student Loan Interest Statement

    • Form 1098-F, Fines, Penalties, and Other Amounts

    • Form 1098-Q, Qualifying Longevity Annuity Contract Information

    • Form 1098-T, Tuition Statement

    • Form 1099-A, Acquisition or Abandonment of Secured Property

    • Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

    • Form 1099-C, Cancellation of Debt

    • Form 1099-CAP, Changes in Corporate Control and Capital Structure

    • Form 1099-DIV, Dividends and Distributions

    • Form 1099-G, Certain Government Payments

    • Form 1099-INT, Interest Income

    • Form 1099-K, Payment Card and Third Party Network Transactions

    • Form 1099-LS, Reportable Life Insurance Sale

    • Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

    • Form 1099-MISC, Miscellaneous Information

    • Form 1099-NEC, Nonemployee Compensation

    • Form 1099-OID, Original Issue Discount

    • Form 1099-PATR, Taxable Distributions Received From Cooperatives

    • Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)

    • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

    • Form 1099-S, Proceeds From Real Estate Transactions

    • Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

    • Form 1099-SB, Seller's Investment in Life Insurance Contract

    • Form 3921, Exercise of an Incentive Stock Option Under Section 442(b)

    • Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)

    • Form 5498, IRA Contribution Information

    • Form 5498-ESA, Coverdell ESA Contribution Information

    • Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

    • Form W-2G, Certain Gambling Winnings

  2. This IRM cannot address every possibility present while correcting returns or documents. Consider taxpayer intent. Refer issues with cases not covered to Subject Matter Expert (SME), lead or manager to determine the proper course of action.

  3. Submit request for IRM deviations in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

Error Register Format

  1. See IRM 3.12.37.11.2, Error Register Title Line, to determine corresponding fields on raw or loop paper registers.

Program Codes

  1. Program Codes, as they appear on Error Register, and Return Type Document Codes for each program are listed in the table below. Return Type Document Codes processed exclusively on ISRP show an asterisk.

    Program Code Return Type
    Document Codes
    44300 ISRP ENTERED
    • 03*

    • 16*

    • 25*

    • 26*

    • 27*

    • 28

    • 31

    • 32*

    • 43*

    • 50

    • 58

    • 71

    • 72*

    • 73*

    • 74*

    • 75

    • 79

    • 80

    • 81

    • 83

    • 84

    • 85

    • 86

    • 91

    • 92

    • 93*

    • 94*

    • 95

    • 96

    • 97

    • 98

    44310 ISRP ENTERED
    • 69

    • 78*

    44340 SCRIPS ENTERED
    • 28

    • 31

    • 50

    • 58

    • 69

    • 71

    • 75

    • 79

    • 80

    • 83

    • 84

    • 85

    • 86

    • 91

    • 92

    • 95

    • 96

    • 97

    • 98

Information Return Processing (IRP) Error Reasons Codes

  1. Error Reason Codes appear in the return header line.

  2. Use these codes as a guide to correct the error record. Additional errors, if present, are identified by the Error Reason Code.

  3. Error Reason Codes on IRP Error Register are shown below:

    • 11

    • 14

    • 15

    • 16

    • 17

    • 18

    • 19

    • AA

  4. Error Reason Code 11 shows one of the following error conditions:

    1. The Zone Improvement Plan (ZIP) Code does not match the state.

    2. The ZIP Code present for a document with a period . in the state code field is valid only for foreign addresses.

    3. The document has a state with a Major City Code. Clear by deleting the state.

  5. Error Reason Code 14 shows one of the following error conditions:

    1. The return has an Account Type Code "T" or "J" (foreign information returns) without a Foreign Country Code.

    2. The return has an Account Type Code other than "T" or "J" with a Foreign Country Code present.

  6. Error Reason Code 15 shows the Tax Class, Document Code, or File Location Code of the payer Document Locator Number (DLN) does not match the document being processed.

  7. Error Reason Code 16 shows inconsistencies involving money fields due to fraudulent federal income tax withholding or validation errors between money fields present on the return.

    • Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

    • Form 1099-DIV, Dividends and Distributions

    • Form 1099-INT, Interest Income

    • Form 1099-K, Payment Card and Third Party Network Transactions

    • Form 1099-MISC, Miscellaneous Information

    • Form 1099-NEC, Nonemployee Compensation

    • Form 1099-OID, Original Issue Discount

    • Form 1099-PATR, Taxable Distributions Received From Cooperatives

    • Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)

    • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

    • Form W-2G, Certain Gambling Winnings

  8. Error Reason Code 17 shows an error detected by ISRP. When this occurs, an Error Indicator code appears next to one or more of the section numbers. Review the entire document for errors. See IRM 3.12.8.2.5 , Error Indicators, for more information.

  9. Error Reason Code 18 shows a possible fraudulent Form 1099-MISC, Miscellaneous Information, or Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Use Action Code (AC) 7 to continue processing, or AC "2" with Service Center Control File (SCCF) adjustment indicator D to remove from processing.

    Exception:

    Delete all obvious fraud and secure the entire submission if possible. See Exhibit 3.12.8-9, Signs of Fraud, to help in data record disposition.

  10. Error Reason Code 19 shows a possible fraudulent Form 1099-MISC, Miscellaneous Information or Form 1099-NEC, Nonemployee Compensation.

    1. Use AC 7 to continue processing, after checking transcription for accuracy, or

    2. Use AC 2 with SCCF adjustment indicator D to remove from processing.

    Exception:

    Delete all obvious fraud and secure the entire submission if possible. See Exhibit 3.12.8-9, Signs of Fraud, to help in data record disposition.

  11. Error Reason Code AA shows an invalid correction attempt. See IRM 3.12.8.2.5, Error Indicators, for invalid correction attempts.

Information Return Processing (IRP) Action Codes (AC)

  1. Enter at least one Action Code (AC) on the Error Register to correct an error item.

  2. Valid Action Codes for IRP Error Registers are shown below:

    • AC "2"

    • AC "6"

    • AC "7"

  3. Action Code "2" :

    1. Enter this code to the left of Section 01 to delete an entire return. See IRM 3.12.8.2.7, Deleting Error Records, for details on deleting returns from the Error Register.

    2. Use a SCCF adjustment indicator of D, N, or R after AC "2" .

    3. Never use any other Action Code with AC "2" .

  4. Action Code "6" :

    1. Enter to the left of the proper section(s) to change data field(s) in a section.

    2. Enter at each section with a correction. At least one field within the section shows correction by lining through the incorrect field(s) and entering the correct data above the lined-out field(s).

    3. Notate on the register the span of documents needing correction if a consecutive correction for Section 16 applies to multiple documents.

      Caution:

      Not notating the consecutive changes needed results in improper data entry.

  5. Action Code "7" :

    1. Enter this code to the left of Section 01 to validate data on the Error Register as correct.

    2. Use this code to bypass certain validity and consistency checks.

    3. Never use AC "7" with any other Action Code.

    4. Never use AC "7" when "%%" appears in the document identification line.

      Caution:

      If used, all remaining documents in the block continue to loop on the register until corrected individually.

Error Indicators

  1. The following Error Indicators represent invalid sections on Error Register.

    Error Indicator Number Error Description Condition
    1

    2
    ISRP Error

    Section Length Error
    • Required fields in a section not all present; or

    • The section has more fields than allowed.

    4 Field Length Error
    • Too many characters present in a variable field.

    • Too few characters present in a fixed field.

    • A non-numeric character in the unit position of a right justified field.

    • Non-numeric data in a money field.

    • Assigned to more than one section even though not all sections show an error. Correct all sections in error when this occurs with AC "6" . The Error Indicator Number 4 for any section, correct as is, does not clear the first correction attempt. The document loops on the Error Register. When it loops, clear the document from the Error Register with AC "7" , unless an error not previously corrected requires AC "6" .

    G Required Section Not Input Data transcription has deleted a required section.
    5 Duplicate sections entered or entered out of order Data transcription has added sections in addition to screen prompt given.

  2. Enter a dummy correction in the section with no error to keep the error from looping.

    Example:

    If Error Indicator Number 4 appears before both Sections 01 and 02, but only Section 01 has an error, use AC "6" to correct Section 01 and an AC "6" to place an entry in Section 02 currently present on the record.

    Caution:

    Do not do this on parent document, Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  3. Enter a hyphen "-" in Section 02, Field A (Payer Account Number for payee) if the field is blank or re-enter the original entry present using an AC "6" . This forces a dummy correction to Section 02.

    Caution:

    Do not do this on parent document. Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

Account Type Code

  1. Account Type Code (ATC) appears on the Error Register in the block identification line.

  2. The ATC transcribed appears physically on the Transaction Code Box of Form 1332, Block and Selection Record, (or on Form 3893, Re-Entry Document Control) on documents input through ISRP.

  3. ATCs defined below:

    ATC Definition
    B Form 1096 prepared and submitted by the payer. Processed through Integrated Submission and Remittance Processing System (ISRP).
    C Form 1096"Dummy" prepared by IRS because the payer did not submit a Form 1096. Processed through ISRP.
    J Electronically filed returns from a Foreign Treaty Country. Currently not used.
    P The block of returns has domestic payer(s) processed by ISRP.
    T Paper filed returns from a Foreign Treaty Country payer(s), for Individual Master File (IMF) type payees, and processed by ISRP. Currently not used.
    M Returns processed through SCRIPS and re-input through ISRP.
    S A return processed through SCRIPS.
    Z Code reserved and currently not used.

Deleting Error Records

  1. In general, delete a return from the error tape for one of the following reasons:

    Error Record Deleted Condition
    Duplicate Document Locator Numbers (DLNs) assigned.
    1. If duplicate DLNs are assigned, delete one of the documents and return it to Receipt and Control for renumbering and re-input. Include the Section 16 DLN.

    2. Use AC "2" , and Error/Reject Disposition Code D to delete the return from the error tape.

    Return mis-blocked.

    Exception:

    Form 1099-INT, Interest Income, blocked with Form 1099-DIV, Dividends and Distributions.

    1. Prepare Form 4227, Intra-SC Reject or Routing Slip, for re-input. Notate on Form 4227"Re-input" and attach to the mis-blocked return.

      Reminder:

      Renumbered and re-blocked prior to re-input mis-blocked returns.

    2. Use AC "2" , and Error/Reject Disposition Code N to delete the return from the error tape.

    Receipt and Control Operation (RCO) erroneously sent the return for processing.

    Note:

    Find selection criteria in IRM 3.10.8, Information Return Processing.

    1. Delete the return if it does not meet the selection criteria. Prepare Form 4227 by notating "Delete" and attach to the return to be deleted.

    2. Use AC "2" , , and Error/Reject Disposition Code D to delete the return from the error tape.

    Return with conflicting information and Filer’s intent not clear If specific correction instruction is not present in the IRM, use AC "2" , and Error/Reject Disposition Code D to delete the return.
    Fraud Use AC "2" , and Error/Reject Disposition Code D to delete the return from the error tape.

  2. Re-input (with Form 3893, Re-Entry Document Control) using the original DLN, deleted Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and Form W-2G, Certain Gambling Winnings. Use AC "2" , Error/Reject Disposition Code "R" to delete an item above and re-input with the same DLN unless originally assigned an incorrect DLN.

  3. In certain cases, deleting returns for re-input creates less work even though they meet the selection criteria and has the correct DLN. To do this, use AC "2" , Error/Reject Disposition Code "R" . In these cases, re-input the return without renumbering and re-blocking. Prepare Form 3893, Re-Entry Document Control, and attach to the return(s). In addition, place the Account Type Code, Amended Doc Code (F or G), and payer count in "Trans Code" box. For every return attached to Form 3893, Re-Entry Document Control, where the payer data changes, edit the 14-digit payer DLN (except foreign returns), payer name and Taxpayer Identification Number (TIN) (also, Foreign Country Code for foreign returns), according to instructions in IRM 3.12.8.6, Section 16 Error Register. Edit the payer's address according to instructions in IRM 3.12.8.6, Section 16 Error Register. Do not edit a foreign payer's address. Account Type Code "S" appears as "M" on Form 3893, Re-Entry Document Control, for re-input through ISRP.

  4. An Error/Reject Disposition Code is required when a return is deleted. This disposition code automatically adjusts the Service Center Control File (SCCF). Use one of the following codes.

    Code Action Use When:
    D Delete Documents not fit for processing or selectable for sample, or with unknown DLN.

    Note:

    Never used for Form 1096, Form 1099-R, or Form W-2G.

    R Re-input A document requires deletion and re-processing using the same DLN.
    N Renumber Document deleted and re-input using a different DLN. Do the following:
    1. Renumber and assign a new DLN.

    2. Place the new DLN above the original DLN in the document ID line and cross out the original DLN.

    3. Enter one of the following master file codes for a document renumbered outside of ISRP:

      • IMF - Individual Master File

      • BMF - Business Master File

      • EPMF - Employee Plans Master File

      • IRAF - Individual Retirement Account File

      • NMF - Non master file

  5. Do not code a new DLN when using Error/Reject Disposition Codes D or R. Enter the Master File Tax Code (MFT Code) and Error/Reject Disposition Code "R" on Form 3893, Re-Entry Document Control, for re-input returns with the same DLN. If the MFT requires changing, renumber the document using Error/Reject Disposition Code N. If the Account Type Code changed use Error/Reject Disposition Code "R" .

  6. The Error/Reject Disposition Code must appear immediately to the right of AC "2" .

  7. Notate the Error/Reject Disposition Code in the remarks section on Form 4227, Intra-SC Reject or Routing Slip and Form 1332, Block and Selection Record, or Form 3893, Re-Entry Document Control.

  8. Edit the 14-digit payer DLN, payer name, payer address (except for foreign returns), and TIN (also Foreign Country Code for foreign returns) when deleting a return for re-input.

  9. An Error Deletion List (SCR 11-45) generates when corrections run against the error file, to show all documents deleted by using AC "2" .

  10. Do not release any deleted document to Receipt and Control for DLN renumbering and re-input until it appears on the Error Deletion List (SCR 11-45).

  11. After verifying a deleted document on the Error Deletion List (SCR 11-45) release the document as follows:

    1. For documents deleted with Error/Reject Disposition Code "D" , dispose of the documents per Document 12990, Records and Information Management Records Control Schedules, unless the documents require re-input.

    2. For documents deleted with Error/Reject Disposition Code "R" , re-input using Form 3893, Re-Entry Document Control.

  12. Contact the balancing function to resolve discrepancies found on the Error Deletion List (e.g., return renumbered incorrectly, return coded with Error/Reject Disposition Code "D" re-input, etc.).

  13. File the Error Deletion List in the Error Resolution function.

Error Register Field Breakers

  1. IRP Error Registers display positive (+) and negative (-) field breakers.

  2. Code field breakers in Section 06 if they need changing:

    1. Use a comma , for positive (+).

    2. Use a pound sign # for negative (-).

Invalid Correction Attempts

  1. Each correction made on the Error Register goes through validity checks. If the correction does not pass these validity checks, Error Reason Code "AA" will display.

  2. Action Codes other than 2, 6, or 7 result in an invalid correction attempt.

Action Code "2" Invalid Use
  1. Invalid correction attempt for Action Code (AC) 2 occurs when:

    • Used with any other Action Code (AC).

    • Not immediately followed by Error/Reject Disposition Codes "R" , "N" , or "D" .

    • Entered in any section other than Section 01.

    • Immediately followed by Error/Reject Disposition Codes "R" or "D" and non-blank data in the correction record.

    • Immediately followed by Error/Reject Disposition Code "N" and:
      • The correction record lacks a new and valid DLN.
      • For Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with missing MFT 69 and blank (e.g., shown as a circled 2) for all other income information returns.
      • The new Account Type Code (if present) has digits and is not alphabetic.

Action Code "6" Invalid Use
  1. Invalid correction attempt for Action Code (AC) 6 occurs when:

    • Used with any other Action Code (AC) except another AC "6" .

    • The corrected section number does not equal 01, 02, 06, or 16 for all IRP documents except for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    • The section number correction does not equal 01, 02, or 06 for Form 1096.

    • Used to correct more than one section and the section numbers do not appear in ascending order.

    • Not immediately followed by an alpha field designator valid for the section corrected.

    • The alpha field designators within the correction section do not appear in alphabetic sequence.

    • Used to change a field not present on the error tape.

    • The correction section has invalid field breakers, or the field(s) have too many characters (or spaces).

    • The correction section does not have at least one field breaker.

    • Two identical sections numbers exist within a correction record and both sections do not have AC "6" .

Action Code "7" Invalid Use
  1. Invalid correction attempt for Action Code (AC) 7 occurs when:

    • Used with any other Action Code (AC)

    • The correction record contains anything other than the error sequence number, Section 01 and AC "7" .

Delinquent Transmittals

  1. Process all Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to the Payer Master File (PMF) regardless of when received. Process late transmittals for the current year processed (YYTY). Delinquent transmittals up to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from current year processed (e.g., if YYTY equals current year processed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡). Separate blocks by tax year. The tax year in the block header should match the tax year on the transmittals.

Section 01 Error Register

  1. Section 01 of the Error Register has payee entity data and payer data shown on Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  2. The fields in Section 01 are listed below:

    Field Name Field Length
    Field A Taxpayer Identification Number (TIN) 9
    Field B TIN Validity Bypass Indicator 1
    Field C Name Control 4
    Field D Name Line 1 40
    Field E Name Line 2 40
    Field F Street Address 35
    Field G City 22
    Field H State 22
    Field I ZIP Code 9

  3. To blank a field in Section 01, line through the incorrect data.

Section 01, Field A, Taxpayer Identification Number (TIN)

  1. Only Form 1096, Annual Summary and Transmittal of U.S. Information Returns have a validity check on Section 01, Field A. However, if you notice transcription errors, correct the Error Register by lining through the incorrect TIN and entering the correct TIN above it. Payer documents require a TIN.

    Caution:

    NEVER replace or enter a TIN obtained through research on returns with Document Codes other than 69. The TIN present on the form will post in the data record.

  2. A return showing a TIN with other than nine numerics is a no-TIN return.

  3. Follow instructions for Section 16, payer TIN for corrections to Form 1096. See IRM 3.12.8.6, Section 16 Error Register for instructions. Correct Section 01, Field A, Form 1096, using the Section 16 rules found in IRM 3.12.8.6.7, Section 16, Field G, Payer TIN.

Section 01, Field B, Taxpayer Identification Number (TIN) Validity Bypass Code

  1. Only blank allowed.

Section 01, Field C, Name Control (Four Positions)

  1. The Name Control generates from the first four characters in Name Line 1.

    1. Alpha or numeric must be in the first position

    2. Hyphen "-" and ampersand "&" are only valid in the second, third, or fourth position

    3. A single alpha or numeric is valid

    4. Blank is valid in the fourth position

    5. If the third position is blank, the fourth position requires a blank. If the second position is blank, the third and fourth positions require blanks.

  2. If a Name Control generated improperly, correct Name Line 1 with AC "6" . The computer then generates the correct Name Control. Never change Field "C" itself.

Section 01, Field D, Name-Line 1

  1. An entry is required in Field 01-D, Name-Line 1, payee or payer. Valid characters include alpha, hyphen, blank, numeric and ampersand.

  2. Line through an invalid name and enter the correct name in Field 01-D.

  3. If two or more payee names appear on an information return, enter the names as they appear in Field 01-D. Enter other names found for entry in Field 01-E, Name Line 2.

  4. If Field 01-C, Name Control, is blank, but Field 01-D has an entry, then line through the entry in Field 01-D. Use AC "6" and re-enter the name above Field 01-D. The Name Control regenerates systemically after re-input of the Name Line 1.

  5. If Field 01-D is not present on the document, research using the TIN in Field 01-C. Enter the result in Field 01-D. If you cannot find a name, then delete the document according to instructions in IRM 3.12.8.2.7, Deleting Error Records. Before deleting, see the Exception below.

    Exception:

    Do not follow this rule on Form W-2G, Certain Gambling Winnings, and Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc

    If an exception is found, then edit Unknown in Field 01-D.

  6. Do not enter a caret for any documents.

  7. The entity found in the upper left-hand part of the return belongs to the payer and the lower left-hand part is the payees. Use the table below to help locate the correct entity.

    Entity Type Found on Form
    Payee
    • Beneficiary

    • Borrower

    • Debtor

    • Donor

    • Participant

    • Payee

    • Payer/Borrower

    • Payment Recipient

    • Policy holder

    • Shareholder

    • Student

    • Winner

    • Transferor

    Exception:

    For Form 1098, Recipient/Lender means payer, and Form 1096 has no payee data.

    Payer
    • Acquirer

    • Corporation

    • Creditor

    • Donee

    • Filer

    • Issuer

    • Lender

    • Payer

    • Trustee/Trust

    Exception:

    For Form 1098, payer/borrower means payee.

Section 01, Field E, Name-Line 2 (Foreign Street Address)

  1. There is no validity check of Field 01-E, Name Line 2, unless it includes a foreign street address.

  2. If transcribed in error, line through the erroneous name in Field 01-E and enter the correct name above it.

  3. Field 01-E begins with a percent sign for an in care of name.

  4. Do not delete Field 01-E for Document Code 69 if present.

  5. Enter the street address (if present) in Field 01-E for foreign payee addresses. Identify foreign addresses by a period "." in the first position of Field 01-H, State.

Section 01, Field F, Street Address (Foreign City or Province)

  1. The system runs validity and consistency checks for Field 01-F, Street Address (Foreign City or Province), on all IRP documents. The valid characters for this field include alpha "A through Z" , numeric "0 through 9" , hyphen "-" , blank "_" , and slash "/" .

  2. Correct missing or incorrect entries on all documents.

  3. Enter the single character "Z" in Field 01-F as the street address when not present or found on the document.

  4. Use standard abbreviations shown in Exhibit 3.12.8-7, Abbreviations Used in Entity, when correcting Field 01-F. Limit this entry to 35 positions.

  5. If foreign payee address is present, then enter the foreign city or province and the postal code in Field 01-F. Use abbreviations to limit this entry to 25 positions.

Section 01, Field G, City (Foreign Country)

  1. Alpha characters are required in Field 01-G, City (Foreign Country). Correct numerics present in Field 01-G to alphas. Use standard abbreviations shown in Exhibit 3.12.8-7, Abbreviations Used in Entity, when correcting Field 01-G. Limit this entry to 22 positions.

    Example:

    Correct "29 Palms" to "Twenty nine Palms."

  2. Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) is edited to the first three positions of Field 01-G. When present:

    1. Remove any additional or other city information from Field 01-G.

    2. The state and ZIP Code must match the military state and ZIP Codes shown in Exhibit 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Code.

  3. Major City Codes (MCCs) may be present in Field 01-G.

    1. If a valid MCC is present, enter the ZIP Code from Exhibit 3.12.8-3, Major City Codes Sorted by Major City, or Exhibit 3.12.8-4, Major Cities Sorted by Major City Code, in Field I, Zone Improvement Plan (ZIP) Code.

    2. If an invalid MCC is present, enter the city and state in Field 01-G and 01-H.

  4. If a payee foreign address present:

    1. Follow instructions in IRM 3.24.37 , General Instructions, for entry of foreign returns.

    2. Edit the foreign country in Field 01-G.

      Note:

      Do not enter a Foreign Country Code.

    3. Use abbreviations as necessary to limit the entry in Field 01-G to no more than 15 positions.

  5. Enter three "Z" s (e.g., "ZZZ" ) when you cannot determine Field 01-G.

Section 01, Field H, State (Foreign Period)

  1. A entry present in Field 01-H, State (Foreign Period), requires a valid ZIP Code in Field 01-I. Both fields appear in error if not compatible with each other.

  2. State codes outside the valid range appear in error without a corresponding ZIP Code (unless in an invalid ZIP Code configuration). Always check Field 01-I when correcting Field 01-H. Never assume the ZIP Code found in Field 01-I is correct. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code, to determine the correct first three digits.

  3. Blank Field I if unable to determine a correct state. Correct the proper Fields (H, or I).

  4. For foreign addresses (including American Samoa and Panama Canal Zone), edit a period"." in the first position of Field 01-H.

  5. Correct Field 01-H on the Error Register when the state is in error unless another action will resolve the Field H error.

  6. If a valid Major City Code (MCC) is present in Field 01-G and a state code is present in Field 01-H, delete Field 01-H, State.

  7. If Field 01-H equals "AA, AE, or AP," use the military city, state and ZIP Codes shown in Exhibit 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Codes, to determine a valid city and ZIP Code. Correct Field 01-I as needed.

Section 01, Field I, Zone Improvement Plan (ZIP) Code

  1. Field 01-I, Zone Improvement Plan (ZIP) Code, must:

    1. Have five or nine numerics.

    2. Match the state present in Field 01-H. The first three digits in Field 01-I must match the state followed by two numerics other than 00. Add "01" to Field 01-I when only three numerics are present.

    Note:

    Embedded blanks are not allowed and Field 01-1 requires left justification.

  2. Determine and enter the correct ZIP Code in Field 01-I. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code. Correct Field 01-I by entering the first three-digit ZIP Code shown for the state followed by the numerics "01."

  3. Blank Field I, ZIP Code, and Field H, State, if you cannot determine the ZIP Code.

  4. A Major City Code (MCC) present on payee documents requires the ZIP Code. Enter a three-digit ZIP Code shown for the MCC followed by the numerics "01" in Field 01-I.

  5. Foreign addresses require a blank ZIP Code Field 01-I.

  6. Always verify the ZIP Code for a state, even if Field 01-H is the only error. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code.

  7. If the first three digits of the ZIP Code equals 340, 090 through 098 or 962 through 966, use the military city, state and ZIP Codes shown in Exhibit 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Codes, to determine a valid city and state. Correct Field 01-G, City, and Field 01-H, State.

Section 02 Error Register

  1. Section 02 of the Error Register has additional payee and payer entity data.

  2. The fields in Section 02 are listed below:

    Field Name Field Length
    Field 02-A Payer Account N/A
    Field 02-B 2nd TIN not Indicator 1
    Field 02-C Corrected/Amended Indicator 1
    Field 02-D Check Digit for Form 1096 N/A
    Field 02-E

    Note:

    An entry in this field is valid only for Document Code 69 Format Code 007 with an Account Type Code "S."

    TIN Type per PMF source 1

Section 02, Field A, Payer Account Number for Payee

  1. Field 02-A, Payer Account Number for Payee, has no validity check for any payee documents.

  2. Correct transcription errors on the Error Register.

  3. Remove any entry made on a payer form Document Code 69 Format Code 007.

  4. Document Code 69 Format Code 007 displays an asterisk "*" if this field has an entry. Blank Field 02-A to correct.

Section 02, Field B, 2nd TIN not Indicator

  1. Field 02-B, 2nd TIN not Indicator, is one-position.

  2. Valid characters consist of a "1" or blank. An entry of one "1" is valid on the following Document Codes:

    • Document Code 79 - Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

    • Document Code 91 - Form 1099-DIV, Dividends and Distributions

    • Document Code 86 - Form 1099-G, Certain Government Payments

    • Document Code 92 - Form 1099-INT, Interest Income

    • Document Code 10 - Form 1099-K, Payment Card and Third Party Network Transactions

    • Document Code 71 - Form 1099-NEC, Nonemployee Compensation

    • Document Code 95 - Form 1099-MISC, Miscellaneous Information

    • Document Code 96 - Form 1099-OID, Original Issue Discount

    • Document Code 97 - Form 1099-PATR, Taxable Distributions Received From Cooperatives

    All other Document Codes require an entry of blank in Field 02-B.

  3. This field is coded "1" if the "2nd TIN not" checkbox is checked or blank.

Section 02, Field C, Corrected/Amended Indicator for Information Return Processing Documents

  1. Field 02-C, Corrected/Amended Indicator for Information Return Processing Documents, is a one-position.

  2. Valid characters are listed below.

    1. "F" - original document

    2. "G" - "corrected/amended" document

      Exception:

      Document Code 69 Format Code 007 is always original. Correct an entry of "G" to "F."

  3. If Field 02-C is correctly coded a "G" , the document can have no money amounts.

  4. If Field 02-C is correctly coded a "F" , the document must have at least one money amount except for the following:

    1. Form 1098-T, Tuition Statement, Document Code 83.

    2. Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., Document Code 98.

    3. Form 1099-MISC, Miscellaneous Information, Document Code 95 with a Direct Sales Indicator of "1."

    4. Form 1099-NEC, Nonemployee Compensation, Document Code 71 with a Direct Sales Indicator of "1."

    5. Any form type with a Foreign Account Tax Compliance Act (FATCA) filing requirement indicator of "1."

    6. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Document Code 69.

  5. If an accurate indicator "F" is present with zero money amounts, delete the document using AC "2" and Error/Reject Disposition Code "D" .

    Exception:

    Do not delete the income information returns outlined in paragraph (4).

    .

Section 02, Field D, Check Digit for Form 1096, Annual Summary and Transmittal of U.S. Information Returns

  1. Blank any entry in Field 02-D, Check Digit for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

Section 02, Field E, Taxpayer Identification Number (TIN) Type for Payer Master File (PMF)

  1. Field 02-E, Taxpayer Identification Number (TIN) Type for Payer Master File (PMF), is a one-position field.

  2. This field causes an error condition for SCRIPS processed forms labeled Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Account Type Code "S."

  3. Payee documents and ISRP processed Form 1096 (Account Type Code "B" , "C" , or "M" ) require blanks in Field 02-E.

  4. Valid characters include:

    1. 1 for BMF.

    2. 2 for IMF.

    3. 3 for EPMF.

    4. 4 for NMF.

  5. Input AC "7" to clear if the TIN Type is correct.

  6. Input AC "6" to correct an error or remove an invalid entry.

  7. An incorrect TIN Type causes error conditions in the TIN Type Field 02-E and Check Digit Field 02-D.

Section 06 Error Register

  1. Section 06 of the Error Register has money amounts, indicators, and descriptions.

  2. Do not code a breaker for a money amount field unless the correction changes it from negative to positive or from positive to negative. Do not enter a negative field indicator when correcting to zero or entering a zero.

    Note:

    Zero is not considered a negative number.

  3. Money amount fields have a maximum length of 12 positions.

  4. Money amount fields reflect dollars only and require all numerics (including zero).

  5. Indicator and description fields can have alpha or numeric characters.

  6. Returns transcribed with a money amount(s) of one million dollars or greater, or losses equal to or greater than (10,000) fall to the Error Register for review. Review transcription. If transcribed correctly and the documents do not meet fraudulent criteria, use Action Code (AC) "7" . If the documents appear fraudulent delete the data record using AC "2" . See Exhibit 3.12.8-9, Signs of Fraud, for examples of fraudulent criteria.

    Note:

    Obtain returns with Account Type Code "S" from SCRIPS.

  7. Correct Fields "A" through "U" as needed on the Error Register. Change blank required money amount field(s) to zero if a zero should entered. Before changing a blank to zero, verify no significant money amount is present on the document. To zero a field, line through the incorrect data and edit one zero above the incorrect data.

    Example:

    Change money amount(s) to zero when a money field is less than one dollar. Do not consider cents from .01 up to .99 a significant money amount and don’t round up or down.

  8. If selected for processing, returns require a significant amount(s) (greater than 99 cents) in at least one of the required money fields. If the return does not have a significant money amount and is not listed as an exception item listed below, delete the data record with AC "2" and Error/Reject Disposition Code "D." Exception items include:

    1. If you cannot determine illegible money amounts, delete the return using AC "2" and route to IRP sort unit to correspond as outlined in IRM 3.10.8.5.2, Review of Information Returns.

    2. Accept zero amounts in all money fields for corrected/amended returns. A corrected or amended return has a mark in the corrected box on the face of the form and Section 02 Field C has "G."

      Caution:

      Ensure the correction box on the form is marked before changing Section 02, Field C, from "F" (original return) to "G," (corrected return).

    3. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmittal does not include a corrected box. It is always an original document that accepts zero money amounts in Section 06.

    4. Accept zero amounts in all money fields if a Direct Sales Indicator of "1" is present

    5. Accept zero amounts in all money fields when a FATCA filing requirement indicator of "1" is present.

    6. If for all form types box 4, "Federal income tax withheld," is the only money amount on the return, delete the return using AC "2" and Error/Reject Disposition Code "D."

      Exception:

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

  9. Money amount correction, instruction, and explanation appear in the subsections below and are in Document Code order.

  10. Exhibit 3.12.8-1, Information Return Processing Format Codes and Required Section 06 Fields for Returns, and Exhibit 3.12.8-2, Information Return Processing Section 06 Fields Transcribed or Scanned, shows the required fields and box (line) numbers the fields represent for the returns.

  11. Correct erroneous negative amounts as follows:

    1. If the negative amount resulted from a transcription error, correct the field using AC "6" .

    2. If a negative amount was erroneously edited or entered, change the field to zero using AC "6" . However, if the correction to zero results in all required money amounts being zero, then refer to IRM 3.12.8.5 (8), Section 06 Error Register, to determine if the record requires deleting.

  12. Verify conversion of prior year Form 1096 to the correct processing year format.

  13. Do a cursory review of the Section 06 money amounts. Correct transcription errors using AC "6" . Use AC "7" to clear records without errors.

  14. If a filer enters more than one amount in a box, enter the total of the two amounts.

  15. If a taxpayer enters a negative amount for a positive only field, enter zero.

  16. Unused alpha field designators do not print in Section 06.

Section 06 Document Code 03 Format Code 360, Form 1098-F, Fines, Penalties, and Other Amounts

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Total amount required to be paid."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 3, "Restitution/remediation amount."

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. Money amount found in Box 4, "Compliance amount."

    2. Accept only positive (including zero) amounts.

  4. Field D, Box 5

    1. Entry from Box 5, "Date of order/agreement."

    2. Valid format equals YYYYMMDD.

    3. If the date is not entered in the correct format, enter it in YYYYMMDD format.

    4. Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

    5. Blank is valid.

  5. Field E, Box 6

    1. Entry from Box 6, "Court or entity."

    2. This field has up to 39 alpha and/or numeric characters.

    3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

    4. Blank is valid.

  6. Field F, Box 7

    1. Entry from Box 7, "Case number."

    2. This field has up to 39 alpha and/or numeric characters.

    3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

    4. Blank is valid.

  7. Field G, Box 8

    1. Entry from Box 8, "Case name or names of parties to suit, order, or agreement."

    2. For entries longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

    3. Blank is valid.

  8. Field H, Box 9

    1. Entry from Box 9, "Code."

    2. Allow six or less alpha characters.

    3. Delete any characters other than the valid entries A, B, C, D, E, F, G, H, or I.

    4. Correct entries to sequential order.

  9. Fields I through U require blanks.

Section 06 Document Code 10 Format Code 037, Form 1099-K, Payment Card and Third Party Network Transactions

  1. Field A, Checkbox found under the filers data on the upper left.

    1. Valid character for "Payment settlement entity (PSE)" box marked is "1."

    2. Valid character for "Electronic Payment Facilitator EPF)/Other third party" box marked is "2."

    3. Blank is valid if filer intent is not determined.

  2. Field B, Checkbox found under the filers data on the upper left next to Field A.

    1. Valid character for "Payment card" box marked is "1."

    2. Valid character for "Third party network" box marked is "2."

    3. Blank is valid if filer intent is not determined.

  3. Field C, Money amount 1

    1. Money amount found in Box 1a, "Gross amount of payment card/third party network transactions."

    2. Accept only positive (including zero for corrected documents) amounts.

    3. Total money entered in Box 1a should equal the sum of the entries for Box 5a through 5l.

      Note:

      If Box 1a is the only error do the following:
      check transcription for Box 1a and Boxes 5a through 5l,
      replace negative money amount in 5a through 5l with zero,
      add Box 5a through 5l,
      adjust Box 5a (or the first amount present) to correct tolerance error.

    4. Enter the total amount from Box 1a in Box 5a if Box 1a has a positive entry and Box 5a through 5l is zeros or blanks.

    5. Enter the total amount from Box 1b in Box 1a if 1b has a positive entry and 1a is blank. See IRM 3.12.8.5.2 (3) c) above for additional instruction.

    6. Delete the return using AC "2D" if filer intent is unclear because Box 1a is significantly less than the combined total of Box 5a through Box 5l. See IRM 3.12.8.2.7(10), Deleting Error Records, for this general instruction.

  4. Field D, Money amount 2

    1. Money amount found in Box 1b, "Card Not Present transactions."

    2. Accept only positive (including zero for corrected documents) amounts.

    3. Total money entered in Box 1b is part of the amount in Box 1a.

    4. Enter the total amount in Box 1b in Box 5a if Box 1b has a positive entry and Box 1a and 5a through 5l has zeros or blanks.

    5. Delete the return using AC "2D" if filer intent is not established because Box 1b is significantly less than the combined total of Boxes 5a through 5l. See IRM 3.12.8.2.7 (1), Deleting Error Records, for this general instruction.

  5. Field E, Box 2

    1. Entry from Box 2, "Merchant category code."

    2. This field is a four-position numeric field.

    3. Blank is valid.

  6. Field F, Box 3

    1. Entry from Box 3, "Number of payment transactions."

    2. This field is a numeric field.

    3. Blank is valid.

  7. Field G, Money amount 3

    1. Money amount found in Box 4, "Federal income tax withheld."

    2. Delete the data record when the field amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Field C, Error Reason Code 16 is present and Fields C and G show as marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

    3. Accept only positive (including zero) amounts.

    4. This field is less than Field C.

  8. Field H, Money amount 4

    1. Money amount found in Box 5a, "January."

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 5

    1. Money amount found in Box 5b, "February."

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 6

    1. Money amount found in Box 5c, "March."

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 7

    1. Money amount found in Box 5d, "April."

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 8

    1. Money amount found in Box 5e, "May."

    2. Accept only positive (including zero) amounts.

  13. Field M, Money amount 9

    1. Money amount found in Box 5f, "June."

    2. Accept only positive (including zero) amounts.

  14. Field N, Money amount 10

    1. Money amount found in Box 5g, "July."

    2. Accept only positive (including zero) amounts.

  15. Field O, Money amount 11

    1. Money amount found in Box 5h, "August."

    2. Accept only positive (including zero) amounts.

  16. Field P, Money amount 12

    1. Money amount found in Box 5i, "September."

    2. Accept only positive (including zero) amounts.

  17. Field Q, Money amount 13

    1. Money amount found in Box 5j, "October."

    2. Accept only positive (including zero) amounts.

  18. Field R, Money amount 14

    1. Money amount found in Box 5k, "November."

    2. Accept only positive (including zero) amounts.

  19. Field S, Money amount 15

    1. Money amount found in Box 5l, "December."

    2. Accept only positive (including zero) amounts.

  20. Fields T and U require blanks.

Section 06 Document Code 16 Format Code 361, Form 1099-LS, Reportable Life Insurance Sale

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Amount paid to payment recipient."

    2. Accept only positive (including zero) amounts.

  2. Field B, Box 2

    1. Entry from Box 2, "Date of sale."

    2. Valid format equals YYYYMMDD.

    3. If the date is not entered in the correct format, enter it in YYYYMMDD format.

    4. If the date year is entered incorrectly by the filer, change the year to equal current tax year processed (processing year minus one).

    5. Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

    6. Blank is valid.

  3. Field C

    1. Entry from box, "Issuer’s name."

    2. This field has up to 39 alpha or numeric characters.

    3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

    4. There is no validity check for this field.

    5. Blank is valid.

  4. Fields D through U require blanks.

Section 06 Document Code 25 Format Code 048, Form 3921, Exercise of an Incentive Stock Option Under Section 442(b)

  1. Field A, Box 1

    1. Date present in Box 1, "Date option granted."

    2. Valid format equals YYYYMMDD.

    3. If the field states "various," has multiple dates, or incomplete dates, then mirror Box 2.

  2. Field B, Box 2

    1. Date present in Box 2, "Date option exercised."

    2. Valid format equals YYYYMMDD.

  3. Field C, Money amount 1

    1. Money amount found in Box 3, "Exercise price per share."

    2. Accept only positive (including zero) amounts. See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts on the document.

  4. Field D, Money amount 2

    1. Money amount found in Box 4, "Fair market value per share on exercise date."

    2. Accept only positive (including zero) amounts.

    3. Field C or Field D must have a significant amount in at least one of the required money fields if the return is not an amended return. Delete the return if no significant money amount exists on an original return (not amended). Refer to IRM 3.12.8.5 (8), Section 06 Error Register, for instruction.

  5. Field E, Box 5

    1. Entry from Box 5, "No. of shares transferred." .

    2. Accept only positive (including zero) numbers.

  6. Field F, Box 6

    1. Description found in Box 6, "If other than Transferor, Name/Address/EIN."

    2. This field can have up to 39 alpha and/or numeric characters.

    3. For entries longer than 39 characters, abbreviate where possible; otherwise, delete the address but ensure the name and TIN remain intact.

    4. No validity check for this field.

    5. Blank is valid.

  7. Fields G through U require blanks.

Section 06 Document Code 26 Format Code 049, Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)

  1. Field A, Box 1

    1. Date present in Box 1, "Date option granted."

    2. Valid format equals YYYYMMDD.

    3. If the field states "various," has multiple dates, or incomplete dates, then mirror Box 2.

  2. Field B, Box 2

    1. Date present in Box 2, "Date option exercised."

    2. Valid format equals YYYYMMDD.

  3. Field C, Money amount 1

    1. Money amount found in Box 3, "Fair market value per share on grant date."

    2. Accept only positive (including zero) amounts. See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts present on the document.

  4. Field D, Money amount 2

    1. Money amount found in Box 4, "Fair market value per share on exercise date."

    2. Accept only positive (including zero) amounts. See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts present on the document.

  5. Field E, Money amount 3

    1. Money amount found in Box 5, "Exercise price paid per share."

    2. Accept only positive (including zero) amounts.

  6. Field F, Box 6

    1. Number found in Box 6, "No. of shares transferred."

    2. Field cannot have more than 12 numbers.

    3. Blank is valid.

  7. Field G, Box 7

    1. Date present in Box 7, "Date legal title transferred."

    2. Valid format equals YYYYMMDD.

  8. Field H, Money amount 4

    1. Money amount found in Box 8, "Exercise price per share determined as if the option was exercised on the date shown in Box 1."

    2. Accept only positive (including zero) amounts.

    3. Fields C, D, E, or H must have a significant amount in at least one of the required money fields if the return if not an amended return. Delete the return if no significant money amount exists on an original return (not amended). Refer to IRM 3.12.8.5 (8) (a), Section 06 Error Register, for instruction.

  9. Fields I through U require blanks.

Section 06 Document Code 27 Format Code 023, Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Employee or self-employed person's Archer MSA contributions made in YYTY and YYTY+1 for YYTY."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 2, "Total contributions made in YYTY."

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. Money amount found in Box 3, "Total HSA or Archer MSA contributions made in YYTY+1 for YYTY."

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. Money amount found in Box 4, "Rollover contributions not included in Boxes 1, 2, or 3."

    2. Accept only positive (including zero) amounts.

  5. Field E, Money amount 5

    1. Money amount found in Box 5, "Fair market value of HSA, Archer MSA, or MA MSA."

    2. Accept only positive (including zero) amounts.

  6. Field F, Box 6

    1. Entry from Box 6, "HSA, Archer MSA, or MA MSA" checkboxes.

    2. The valid code 1 "HSA."

    3. The valid code 2 "Archer MSA."

    4. The valid code 3 "MA MSA."

    5. Blank if no box or multiple boxes checked.

  7. Fields G through U require blanks.

Section 06 Document Code 28 Format Code 022, Form 5498, IRA Contribution Information

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "IRA contributions (other than amounts in Boxes 2-4, 8-10, 13a and 14a)."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 2, "Rollover contributions."

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. Money amount found in Box 3, "Roth IRA conversion amount."

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. Money amount found in Box 4, "Recharacterized contributions."

    2. Accept only positive (including zero) amounts.

  5. Field E, Money amount 5

    1. Money amount found in Box 5, "Fair market value of account."

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 6

    1. Money amount found in Box 6, "Life insurance cost included in box 1."

    2. Accept only positive (including zero) amounts.

  7. Field G, Box 7

    1. Entry from checkboxes for IRA/SEP/SIMPLE/ROTH IRA.

    2. The valid code 1 "IRA."

    3. The valid code 2 "SEP."

    4. The valid code 3 "SIMPLE."

    5. The valid code 4 "ROTH IRA."

    6. Blank if no box or multiple boxes checked.

  8. Field H, Money amount 7

    1. Money amount found in Box 8, "SEP contributions."

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 8

    1. Money amount found in Box 9, "SIMPLE contributions."

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 9

    1. Money amount found in Box 10, "Roth IRA contributions."

    2. Accept only positive (including zero) amounts.

  11. Field K, Box 11

    1. Entry for checkbox 11 "Check if RMD for YYTY."

    2. The valid code is "1" when the box is checked.

    3. Blank is valid if the box is not checked.

  12. Field L, Box 12a

    1. Date present in Box 12a, "RMD date."

    2. Valid format equals YYYYMMDD.

    3. Blank is valid.

  13. Field M, Money amount 10

    1. Money amount found in Box 12b, "RMD amount."

    2. Accept only positive (including zero) amounts.

  14. Field N, Money amount 11

    1. Money amount found in Box 13a, "Postponed/late contrib."

    2. Accept only positive (including zero) amounts.

  15. Field O, Box 13b

    1. Entry for year in Box 13b, "Year."

    2. YYYY is the required format.

    3. Blank is valid.

  16. Field P, Box 13c

    1. Code present in Box 13c, "Code."

    2. Delete entries not equal to "PL" or "EO" followed by six numerics or "FD" or "SC" without numerics.

    3. Blank is valid.

  17. Field Q, Money amount 12

    1. Money amount found in Box 14a, "Repayments."

    2. Accept only positive (including zero) amounts.

  18. Field R, Box 14b

    1. Code present in Box 14b, "Code."

    2. Delete entries not equal to "BA, QR, or DD."

    3. Blank is valid.

  19. Field S, Money amount 13

    1. Money amount found in Box 15a, "FMV of certain specified assets."

    2. Accept only positive (including zero) amounts.

  20. Field T, Box 15b

    1. Code present in Box 15b, "Code(s)."

    2. Allow up to two of the following: "A, B, C, D, E, F, or G." Characters must not repeat in the field.

      Example:

      "AB, AC, CG, B, BG, F, or G" may remain.

    3. Remove one character if two matching characters appear in the field.

      Example:

      Change an entry of "CC" to "C."

    4. Delete entries of more than two valid codes and enter "H" as the entry.

      Example:

      Remove "ABC or BDE" , and replace with an entry of "H."

    5. Delete any code present with "H" and leave the "H."

      Example:

      Replace entries such as "AH, BH, or CH" with "H."

    6. Blank is valid.

    7. Blank the field when it has only invalid entries.

  21. Field U requires a blank.

Section 06 Document Code 31 Format Code 031, Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Gross distribution."

    2. Accept only positive (including zero) amounts.

    3. If this field is the only field in error, and Fields A, B and C entries match the entries on the return, clear the error using AC "7" .

  2. Field B, Money amount 2

    1. Money amount found in Box 2, "Earnings."

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. Money amount found in Box 3, "Basis."

    2. Accept only positive (including zero) amounts.

  4. Field D, Box 4

    1. Entry for checkbox 4, "Trustee-to-trustee transfer."

    2. The valid code is "1" if box is checked.

    3. Blank is valid if not checked.

  5. Field E, Box 5

    1. Entry from Box 5 checked for "Distribution is from:" as the title.

    2. The valid code is 1 if "Private" box is checked.

    3. The valid code is 2 if "State" box is checked.

    4. The valid code is 3 if "Coverdell ESA" box is checked.

    5. Blank is valid if no or multiple boxes are checked.

  6. Field F, Box 6

    1. Entry for checkbox 6, "Check if the recipient is not the designated beneficiary."

    2. The valid code is "1" if box is checked.

    3. Blank is valid if not checked.

  7. Fields G through U require blanks.

Section 06 Document Code 32 Format Code 010, Form W-2G, Certain Gambling Winnings

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Reportable winnings."

    2. Accept only positive (including zero) amounts.

  2. Field B, Box 2

    1. Date from Box 2, "Date won."

    2. Valid format equals YYYYMMDD.

    3. Blank is valid.

    4. If the date is entered incorrectly by the filer, and it is clear the intent is for the current year processed then change the year to equal current tax year processed.

  3. Field C, Money amount 2

    1. Money amount found in Box 4, "Federal income tax withheld."

    2. Accept only positive (including zero) amounts.

    3. This field is less than the sum of Fields A and Field D.

    4. Delete the data record if the field ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A and D, Error Reason Code 16 is present and Fields A, C, and D have an asterisk. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

  4. Field D, Money amount 3

    1. Money amount found in Box 7, "Winnings from identical wagers."

    2. Accept only positive (including zero) amounts.

  5. Fields E through U require blanks.

Section 06 Document Code 43 Format Code 362, Form 1099-SB, Seller's Investment in Life Insurance Contract

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Investment in contract."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in box 2, "Surrender amount."

    2. Accept only positive (including zero) amounts.

  3. Field C

    1. Entry from box "Issuer’s information contact name."

    2. This field can have up to 39 alpha and/or numeric characters.

    3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

    4. No validity check for this field.

    5. Blank is valid.

  4. Fields D through U require blanks.

Section 06 Document Code 50 Format Code 050, Form 1097-BTC, Bond Tax Credit

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Total."

    2. Accept only positive (including zero) amounts.

    3. Total money entered in Box 1 should equal the sum of the entries for Boxes 5a through 5l.

      Note:

      If Box 1 is the only error do the following:
      check transcription for Box 1 and Boxes 5a through 5l,
      replace negative money amount in 5a through 5l with zero,
      add Box 5a through Box 5l,
      adjust Box 5a (or the first amount present) to correct tolerance error.

    4. Enter the total amount in Box 1 in Box 5a if Box 1 has a positive entry and Box 5a through Box 5l do not have amounts.

    5. Enter the total of Box 5a through Box 5l in Box 1 if Box 1 is blank.

    6. Delete the return using AC "2D" if unable to determine filer intent because Box 1 is significantly less than the combined total of Boxes 5a through 5l. See IRM 3.12.8.2.7 (1), Deleting Error Records, for this general instruction.

  2. Field B, Box 2a

    1. Entry from Box 2a, "Code."

    2. One alpha character is valid.

    3. Valid alpha characters include only A, C, or O.

    4. Blank is valid.

  3. Field C, Box 2b

    1. Alpha and/or numeric entry from Box 2b, "Unique Identifier."

    2. This field can have up to 39 alpha or numeric characters.

    3. For entries longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

    4. No validity check for this field.

    5. Blank is valid.

  4. Field D, Box 3

    1. Entry from Box 3, "Bond type."

    2. This field is three characters long (blanks accepted).

    3. Valid entries include only 101, 199 and blank.

  5. Field E, Money amount 2

    1. Money amount found in Box 5a, "January."

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 3

    1. Money amount found in Box 5b, "February."

    2. Accept only positive (including zero) amounts.

  7. Field G, Money amount 4

    1. Money amount found in 5c, "March."

    2. Accept only positive (including zero) amounts.

  8. Field H, Money amount 5

    1. Money amount found in Box 5d, "April."

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 6

    1. Money amount found in Box 5e, "May."

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 7

    1. Money amount found in Box 5f, "June."

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 8

    1. Money amount found in Box 5g, "July."

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 9

    1. Money amount found in Box 5h, "August."

    2. Accept only positive (including zero) amounts.

  13. Field M, Money amount 10

    1. Money amount found in Box 5i, "September."

    2. Accept only positive (including zero) amounts.

  14. Field N, Money amount 11

    1. Money amount found in Box 5j, "October."

    2. Accept only positive (including zero) amounts.

  15. Field O, Money amount 12

    1. Money amount found in Box 5k, "November."

    2. Accept only positive (including zero) amounts.

  16. Field P, Money amount 13

    1. Money amount found in Box 5l, "December."

    2. Accept only positive (including zero) amounts.

  17. Field Q

    1. Entry for checkbox found at the lower left-hand side of the document under the recipient’s entity information.

    2. Valid entries include:
      "1" if the first box checked
      "2" if the second box checked

    3. If blank enter "1."

    4. If the invalid character of "3" correct the entry as "1" or "2" depending on taxpayer intent. When you cannot determine filer intent enter "1."

  18. Fields R through U require blanks.

Section 06 Document Code 69 Format Code 007, Form 1096, Annual Summary and Transmittal of U.S. Information Returns

  1. Field A

    1. This field reflects the number of original documents transmitted by Form 1096, Annual Summary and Transmittal of U.S. Information Returns. This is not a money field.

    2. For Account Type Code "B" , "C" , or "M" Form 1096 this entry appears before a slash (/) in Box 3 ("25/" ). If the numbers agree, input AC "7" .

    3. Accept only positive (including zero) amounts.

    4. For Account Type Code "S" Form 1096 the entry in this field is calculated by the scanner and may not match the entry in Box 3. If this field is zero and Field B is also zero, enter 1 in Field A.

    5. This field is greater than or equal to Field I, Original Documents Subject to Penalty. If not, both Field A and Field I appear in error.

    6. Form 1096 transmitting more than 998 payee documents appear in the Error Register on the first pass only.

  2. Field B

    1. This field reflects the number of amended detail documents transmitted by the Form 1096. This is not a money field.

    2. For Account Type Code "B" , "C" , or "M" Form 1096 this entry is coded after a slash "/" in Box 3 (e.g., "/25" ). If the numbers agree, input AC "7" .

    3. Accept only positive (including zero) amounts.

    4. For Account Type Code "S" Form 1096 the entry in this field is calculated by the scanner and may not match the entry in Box 3.

    5. This field is greater than or equal to Field J, Amended Documents Subject to Penalty. If not, both Field B and Field J appear in error.

    6. Form 1096 transmitting more than 998 payee documents appear in the Error Register on the first pass only.

  3. Field C, Money amount 1

    1. Money amount found in Box 4, "Federal income tax withheld."

    2. This field is equal to or greater than zero.

  4. Field D, Money amount 2

    1. Money amount found in Box 5, "Total amount reported with this Form 1096."

    2. This field is equal to or greater than zero.

  5. Field E

    1. This field has the TIN type and return code. It is edited before the preprinted or edited return code identifying the type of returns transmitted for ISRP processed returns. SCRIPS processed returns auto generate the field.

    2. The valid TIN type code "1" equals Employer Identification Number (EIN).

    3. The valid TIN type code "2" equals SSN.

    4. This field has one of the following three-digit combinations.

      Exception:

      If no form type is marked in Box 6 stating the form type transmitted and you cannot determine by notations on the face of the document enter "195" (EIN) or "295" (SSN) depending on the TIN type code.

      Return Type TIN Type/Return Code
      Form 1097-BTC 150 or 250
      Form 1098 181 or 281
      Form 1098-C * 178 or 278
      Form 1098-E 184 or 284
      Form 1098-F * 103 or 203
      Form 1098-Q * 174 or 274
      Form 1098-T 183 or 283
      Form 1099-A 180 or 280
      Form 1099-B 179 or 279
      Form 1099-C 185 or 285
      Form 1099-CAP 173 or 273
      Form 1099-DIV 191 or 291
      Form 1099-G 186 or 286
      Form 1099-INT 192 or 292
      Form 1099-K 110 or 210
      Form 1099-LS * 116 or 216
      Form 1099-LTC * 193 or 293
      Form 1099-MISC 195 or 295
      Form 1099-NEC 171 or 271
      Form 1099-OID 196 or 296
      Form 1099-PATR 197 or 297
      Form 1099-Q 131 or 231
      Form 1099-R 198 or 298
      Form 1099-S 175 or 275
      Form 1099-SA * 194 or 294
      Form 1099-SB * 143 or 243
      Form 3921 * 125 or 225
      Form 3922 * 126 or 226
      Form 5498 128 or 228
      Form 5498-ESA * 172 or 272
      Form 5498-SA * 127 or 227
      Form W-2G * 132 or 232

      Note:

      An asterisk (*) denotes a form type processed exclusively by ISRP.

    5. Form 1096 processed through SCRIPS (Account Type Code "S" in the document header) has a "5" for the first character if the TIN did not data captured from Box 1 or 2 of the transmittal by the SCRIPS system. Correct by researching and entering the correct number above.

  6. Field F, Payment Code(s) is always alpha and in ascending order. Characters never repeat. If the Payment Code field is in error on an ISRP entered form remove the invalid entry(s) using Exhibit 3.12.8-10, Valid Payment Codes.

    1. Payment code "Z" is used for anyForm 1096 transmitting only "amended" or FATCA marked detail documents with no money amounts.

    2. ISRP entered documents require data in this field for the following returns (data is optional for other form types): Form 1099-DIV, Form 1099-G, Form 1099-MISC, and Form 1099-NEC. Payment Codes are edited to the right of Box 6 on ISRP processed returns. If no Payment Code exists and the field appears in error enter the first valid Payment Code in bold using Exhibit 3.12.8-10, Valid Payment Codes.

    3. SCRIPS entered documents (Account Type Code "S" ) require Payment Code(s) for all Form 1096 processed by the SCRIPS system.

      Reminder:

      Contact the local Planning and Analysis Staff if documents with invalid Payment Codes on Account Type Code "S" appear on raw registers.

  7. Field G, Delinquent Return Indicator and Date

    1. Locate these entries if in the first seven boxes under the wording "For Official Use Only" or the date derived from the IRS received date stamp in the "For Official Use Only" box.

    2. If a delinquent return indicator is "P" or "X" , then a valid date must follow. If the delinquent date is not present locate the valid delinquent date on the return using the table below. Valid format equals YYYYMMDD, where YYYY equals the processing year (or the processing year minus 1) MM equals 01 through 12 and DD equals 01 through 31.

      Delinquent Indicator Valid Date Range
      P ≡ ≡ ≡ ≡ ≡ ≡ through 2023/12/31

      Exception:

      If Field E is:
      103 or 203 blank the field.
      171 or 271 then ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2023/12/31 is valid.
      127, 227, 128, 228, 172, or 272 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2023/12/31 is valid.

      X ≡ ≡ ≡ ≡ ≡ ≡ through 2023/12/31

      Exception:

      If Field E is:
      103 or 203 blank the field.
      171 or 271 ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2023/12/31 is valid.
      127, 227, 128, 228, 172, or 272 ≡ ≡ ≡ ≡ ≡ ≡ through 2023/12/31 is valid.

    3. Accept only the following entries for the delinquent return indicator for an Account Type Code "B" or "C" Form 1096; ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    4. Accept only the following entries for an Account Type Code "S" Form 1096, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    5. If the Delinquent Return Indicator is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  8. Field H, Correspondence Indicators

    1. This entry, if present, is in the last two boxes under the wording "For Official Use Only" .

    2. Accept only 99, and blank. If you cannot determine a correct indicator, then blank the field.

    3. If the form is "Prepared by the IRS" on the signature line place code "99" in the correspondence indicator.

  9. Field I, Original Documents Subject to Penalty

    1. The entry for Account Type Code "B" and "C" documents is found in the bottom-left corner of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The number is coded before a slash "/" (e.g., "25/" ).

    2. The field for Account Type Code "S" is not present on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The entry is computed by SCRIPS systemically.

    3. The field is equal to or less than Field A. If not, both Field A and Field I appear in error.

    4. Accept only positive (including zero) amounts.

    5. If Field I is in error on Account Type Code "S" documents in raw register, notify your campus Planning & Analysis (P&A) staff and provide examples for forwarding to the IRP Analyst.

  10. Field J, Amended Documents Subject to Penalty

    1. The entry for Account Type Code "B" and "C" documents is in the bottom-left corner of the Form 1096. The number is coded after a slash / (e.g., "/25" ).

    2. The field for Account Type Code "S" is not present on the Form 1096. The entry is computed by SCRIPS systemically.

    3. If Field J is in error on Account Type Code "S" documents in raw register, notify your local P&A staff and provide examples for forwarding to the IRP Analyst.

    4. This field is equal to or less than Field B. If not both Field B and Field J appear in error.

    5. Accept only positive (including zero) amounts.

  11. Field K, Year Indicator

    1. An entry allowed on only Account Type Code "B" and "C" documents.

    2. Accept only current year being processed minus three, current year being processed minus two, current year being processed minus one and blanks.

      Note:

      Blank represents current year being processed. Valid numeric entries equal to the three previous prior years.

    3. Accept only blank entries for all Account Type Code "S" Document Code 69.

  12. Fields L through U require blanks.

Section 06 Document Code 71 Format Code 571, Form 1099-NEC, Nonemployee Compensation

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Nonemployee compensation."

    2. Accept only positive (including zero) amounts.

  2. Field B, Box 2

    1. Entry from Box 2, "Direct sales" checkbox.

    2. Valid code is "1" if box is checked.

    3. Blank is valid if not checked.

  3. Field C, Money amount 2

    1. Money amount found in Box 4, "Federal income tax withheld."

    2. Accept only positive (including zero) amounts.

    3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Field A and Error Reason Code 16 is present. Income Field A and Field D appear marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

  4. Fields D through U require blanks.

Section 06 Document Code 72 Format Code 028, Form 5498-ESA, Coverdell ESA Contribution Information

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Coverdell ESA contributions."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 2, "Rollover contributions."

    2. Accept only positive (including zero) amounts.

  3. Fields C through U require blanks.

Section 06 Document Code 73 Format Code 029, Form 1099-CAP, Changes in Corporate Control and Capital Structure

  1. Field A, Box 1

    1. Date in Box 1, "Date of sale or exchange."

    2. Valid format equals YYYYMMDD.

    3. If the date is not entered in the correct format, enter it in YYYYMMDD format.

    4. If the date is entered incorrectly by the filer, change the year to equal current tax year processed (processing year minus one).

    5. Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

  2. Field B, Money amount 1

    1. Money amount found in Box 2 "Aggregate amount rec'd."

    2. Accept only positive (including zero) amounts.

  3. Field C, Box 3

    1. Number in Box 3 "No. of shares exchanged."

    2. Field is numeric.

  4. Field D, Box 4

    1. Entry in Box 4 "Classes of stock exchanged."

    2. Alpha and numeric entries up to 12 characters valid.

  5. Fields E through U require blanks.

Section 06 Document Code 74, Format Code 355, Form 1098-Q, Qualifying Longevity Annuity Contract Information

  1. Field A, Money amount 1

    1. Money amount found in Box 1a, "Annuity amount on start date."

    2. Accept only positive (including zero) amounts.

  2. Field B, Box 1b

    1. Date in Box 1b, "Annuity start date."

    2. Valid format equals YYYYMMDD.

    3. If the date is not entered correctly in YYYYMMDD format enter the correct date format.

    4. Any date and year valid as long as a valid date.

  3. Field C, Box 2

    1. Entry for checkbox "Check if start date may be accelerated."

    2. The valid code is "1" if the indicator box is checked.

    3. Blank is valid if not checked.

  4. Field D, Money amount 2

    1. Money amount found in Box 3, "Total premiums."

    2. Accept only positive (including zero) amounts.

  5. Field E, Money amount 3

    1. Money amount found in Box 4, "FMV of QLAC."

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 4

    1. Money amount found in Box 5a, "January."

    2. Accept only positive (including zero) amounts.

  7. Field G, Money amount 5

    1. Money amount found in Box 5b, "February."

    2. Accept only positive (including zero) amounts.

  8. Field H, Money amount 6

    1. Money amount found in Box 5c, "March."

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 7

    1. Money amount found in Box 5d, "April."

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 8

    1. Money amount found in Box 5e, "May."

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 9

    1. Money amount found in Box 5f, "June."

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 10

    1. Money amount found in Box 5g, "July."

    2. Accept only positive (including zero) amounts.

  13. Field M, Money amount 11

    1. Money amount found in Box 5h, "August."

    2. Accept only positive (including zero) amounts.

  14. Field N, Money amount 12

    1. Money amount found in Box 5i, "September."

    2. Accept only positive (including zero) amounts.

  15. Field O, Money amount 13

    1. Money amount found in Box 5j, "October."

    2. Accept only positive (including zero) amounts.

  16. Field P, Money amount 14

    1. Money amount found in Box 5k, "November."

    2. Accept only positive (including zero) amounts.

  17. Field Q, Money amount 15

    1. Money amount found in Box 5l, "December."

    2. Accept only positive (including zero) amounts.

  18. Fields R through U require blanks.

Section 06 Document Code 75 Format Code 396, Form 1099-S, Proceeds From Real Estate Transactions

  1. Field A, Box 1

    1. Date from Box 1, "Date of closing."

    2. The date valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one.)

    3. If the date is not entered correctly, enter the date in the correct format above.

    4. Accept blanks or blanks followed by a date in the proper format.

    5. If the year of the date is entered incorrectly by the filer, change the year to equal current tax year being processed (processing year minus one).

  2. Field B, Money amount 1

    1. Money amount found in Box 2 "Gross proceeds."

    2. Accept only positive (including zero) amounts.

  3. Field C, Box 3

    1. Description from Box 3, "Address or legal description."

    2. This field has up to 39 alpha and/or numeric characters.

    3. For descriptions longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

    4. No validity check for this field.

    5. Blank is valid.

  4. Field D, Box 4

    1. The valid code is 1 if the box is checked.

    2. Blank is valid if not checked.

  5. Field E, Box 5

    1. The valid code is "1" if the box is checked.

    2. Blank is valid if not checked.

  6. Field F, Money amount 2

    1. Money amount found in Box 6 "Buyer’s part of real estate tax."

    2. Accept only positive (including zero) amounts.

  7. Fields G through U require blanks.

Section 06 Document Code 78 Format Code 357, Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

  1. Field A, Box 1

    1. Entry from Box 1, "Date of contribution."

    2. Valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one).

    3. If the year is less than the year currently processed delete the record. See IRM 3.12.8.2.7, Deleting Error Records, for delete procedures.

    4. Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

  2. Field B, Box 2b

    1. Entry from Box 2b, "Year."

    2. Accept four numeric characters.

  3. Field C, Box 2c

    1. Entry from Box 2c, "Make."

    2. This entry has up to 13 alpha characters.

    3. Blank the field if only numerics.

  4. Field D, Box 2d

    1. Entry from Box 2d, "Model."

    2. This entry has up to 22 alpha and/or numeric characters.

  5. Field E, Box 3

    1. Entry from Box 3, "Vehicle or other identification number."

    2. This entry has up to 25 alpha and/or numeric characters.

  6. Field F, Box 4a

    1. Entry from Box 4a, "Vehicle sold in arm's length transaction to unrelated party."

    2. The valid code is "1" if box is checked.

    3. Blank is valid if box is not checked and Field H is not a positive value.

    4. If Field F is blank and Field H is a positive value enter a "1" in Field F.

      Reminder:

      Enter Field A in Field G if Field G is also blank.

  7. Field G, Box 4b

    1. Date from Box 4b, "Date of sale."

    2. Valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one).

    3. Remove the date if YYYY is less or more than YYTY and the date on Field A=YYTY.

      Exception:

      If Field F and Field H each have an entry and Field H is a positive value then mirror Field A. See instruction directly below for Field H.

  8. Field H, Money amount 1

    1. Money amount found in Box 4c, "Gross proceeds from sale."

    2. Accept only positive (including zero) amounts.

      Reminder:

      See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts present on the document, then 2D record if it does not meet exception criteria.

    3. Field G and Field F must each have an entry if Field H is a positive value. If Field G is blank then enter Field A, "Date of contribution."

  9. Field I, Box 5a

    1. Entry from checkbox 5a, "Vehicle will not be transferred for money, other property, or services before completion of improvements or intended use."

    2. The valid code is "1" if box is checked.

    3. Blank is valid if not checked.

  10. Field J, Box 5b

    1. Entry from checkbox 5b, "Donee certifies - needy individual."

    2. The valid code is "1" if box is checked.

    3. Blank is valid if not checked.

  11. Field K, Box 5c

    1. Entry from Box 5c, "Donee certifies the following detailed description of ..."

    2. This entry has up to 39 alpha and/or numeric characters.

    3. No validity check for this field.

    4. Blank is valid.

  12. Field L, Box 6a

    1. Entry from checkbox 6a, "Did you provide goods or services ..."

    2. The valid code is "1" if the "Yes" box is checked.

    3. Blank the field if both the "Yes" and "No" boxes have marks.

    4. Blank if the "No" box is checked.

  13. Field M, Money amount 2

    1. Money amount found in Box 6b, "Value of goods or services provided ..."

    2. Accept only positive (including zero) amounts.

  14. Field N, Box 6c

    1. Entry from checkbox 6c, "Intangible religious benefits."

    2. The valid code is "1" if box is checked.

    3. Blank is valid if not checked.

  15. Field O, Box 7

    1. This is in Box 7, "Under the law cannot claim more than $500 ..."

    2. The valid code is "1" if box is checked.

    3. Blank is valid if not checked.

  16. Fields P through U require blanks.

Section 06 Document Code 79 Format Code 021, Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

  1. Field A, Box 1a

    1. Entry from Box 1a "Description of property (Example 100 sh. XYZ Co.)."

    2. This field has up to 39 alpha and/or numeric characters.

    3. For descriptions longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

    4. Blank is valid.

    5. No validity check for this field.

  2. Field B, Box 1b

    1. Date from Box 1b, "Date acquired" .

    2. All blanks or leading blanks followed by a date in valid format is acceptable. Valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one).

    3. If the date is not entered correctly, enter date to the format above.

    4. If the date is entered incorrectly by the filer, delete the transcribed information.

  3. Field C, Box 1c

    1. Date from Box 1c "Date sold or disposed."

    2. All blanks or leading blanks followed by a date in valid format is acceptable. The valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one).

    3. If the date is not entered correctly, enter the date to the format above.

    4. If the date is entered incorrectly by the filer, delete the transcribed information.

  4. Field D, Money amount 1

    1. Money amount found in Box 1d, "Proceeds."

    2. Accept negative or positive (including zero) amounts.

  5. Field E, Money amount 2

    1. Money amount found in Box 1e, "Cost or other basis."

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 3

    1. Money amount found in Box 1f, "Accrued market discount."

    2. Accept only positive (including zero) amounts.

  7. Field G, Money amount 4

    1. Money amount found in Box 1g, "Wash sale loss disallowed."

    2. Accept negative or positive (including zero) amounts.

  8. Field H, Box 2

    1. Entry from checkboxes under Box 2.

    2. Accept "1" if "Short-term gain or loss" box is checked, "2" if "Long- term gain or loss" box is checked, "3" if "Ordinary" box is checked and blank if no box is checked.

    3. Blank the field if multiple boxes have marks (checks) or an invalid character exists in the field.

  9. Field I, Box 3

    1. Entry for checkbox 3, "Check if proceeds from: ."

    2. The valid code is "1" if the "Collectibles" box is checked.

    3. The valid code is "2" if the "QOF" box is checked.

    4. The valid code is "3" if both boxes have checks.

    5. Blank is valid for no boxes checked.

  10. Field J, Money amount 5

    1. Money amount found in Box 4, "Federal income tax withheld."

    2. This field is less than or equal to the sum of Boxes 1d and 13.

    3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Fields D and U and Error Reason Code 16 is present and Fields D, J and U have asterisk. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

    4. Accept positive (including zero) amounts.

  11. Field K, Box 5

    1. Entry for checkbox 5, "Check if noncovered security."

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if not checked.

  12. Field L, Box 6

    1. Entry for checkbox 6 "Reported to IRS: Check Gross proceeds / Net proceeds."

    2. The valid code is "1" if the Gross proceeds box is checked.

    3. The valid code is "2" if the Net proceeds box is checked.

    4. Blank is valid if neither box is checked.

    5. Blank the field if both boxes have checks or you cannot determine filer intent.

  13. Field M, Box 7

    1. Entry for checkbox 7 "Check if loss not allowed based on amount in box 1d."

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if not checked.

  14. Field N, Money amount 6

    1. Money amount found in Box 8, "Profit (or loss) realized in YYTY on closed contracts."

    2. Accept negative or positive (including zero) amounts.

  15. Field O, Money amount 7

    1. Money amount found in Box 9, "Unrealized profits or (loss) on open contracts 12/31/YYTY-1."

    2. Accept negative or positive (including zero) amounts.

  16. Field P, found under the recipient entity in the lower left-hand corner of the document

    1. Entry in "CUSIP number."

    2. No validity checks for this field.

    3. Field cannot exceed 13 characters.

  17. Field Q

    1. Entry for checkbox found under the recipient entity in the lower left side of the document, "FATCA filing requirement."

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if not checked.

  18. Field R, Money amount 8

    1. Money amount found in Box 10, "Unrealized profits or (loss) on open contracts 12/31/YYTY."

    2. Accept negative or positive (including zero) amounts.

  19. Field S, Money amount 9

    1. Money amount found in Box 11, "Aggregate profit or (loss) on contracts."

    2. Accept negative or positive (including zero) amounts.

  20. Field T, Box 12

    1. Entry for checkbox Box 12, "Check if basis reported to IRS."

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if not checked.

  21. Field U, Money amount 10

    1. Money amount found in Box 13, "Bartering."

    2. Accept only positive (including zero) amounts.

Section 06 Document Code 80 Format Code 354, Form 1099-A, Acquisition or Abandonment of Secured Property

  1. Field A, Money amount 1

    1. Money amount found in Box 2, "Balance of principal outstanding."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 4, "Fair market value of property."

    2. Accept only positive (including zero) amounts.

  3. Field C, Box 5

    1. Entry from Box 5 "Check if the borrower was personally liable for repayment of the debt."

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if not checked.

  4. Field D, Box 6

    1. Entry from Box 6, "Description of property."

    2. Any characters valid with a maximum of 39 positions.

    3. No validity check for this field.

    4. Blank is valid.

  5. Fields E through U require blanks.

Section 06 Document Code 81 Format Code 358, Form 1098, Mortgage Interest Statement

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Mortgage interest received from payer(s)/borrower(s)."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 2, "Outstanding mortgage principal."

    2. Accept only positive (including zero) amounts.

  3. Field C, Box 3

    1. Date present in Box 3, "Mortgage origination date."

    2. Valid format equals YYYYMMDD.

    3. Blank or any year is valid.

      Exception:

      If the date is 19XX0229 and appears in error then enter the date 19XX0228 where 19XX is equal to the year present on the original entry.

    4. Blank the field when incomplete or illegible.

  4. Field D, Money amount 3

    1. Money amount found in Box 4, "Refund of overpaid interest."

    2. Accept only positive (including zero) amounts.

  5. Field E, Money amount 4

    1. Money amount found in Box 5, "Mortgage insurance premiums."

    2. Accept only positive (including zero) amounts.

      Caution:

      A money amount reported here requires an additional significant money amount reported in amount Field A or Field D if selectable. See also IRM 3.12.8.5 (8), Section 06 Error Register.

  6. Field F, Money amount 5

    1. Money amount found in Box 6, "Points paid on purchase of principal residence."

    2. Accept only positive (including zero) amounts.

  7. Field G, Box 7

    1. Entry from Box 7 "If address of property securing mortgage is the same as PAYER’S/BORROWER’S address, check the box, or enter the address or description in box 8."

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if not checked.

  8. Field H, Box 8

    1. Entry from Box 8, "Address of property securing mortgage."

    2. This field has up to 39 alpha and/or numeric characters.

    3. Leave a blank for illegible characters but do not leave two blanks in a row.

    4. For entries longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

    5. No validity check for this field.

    6. Blank is valid.

  9. Field I, Box 9

    1. Number from Box 9, "Number of properties securing the mortgage."

    2. Accept only positive (including zero) amounts.

  10. Field J, Box 10

    1. Entry from Box 10, "Other."

    2. This field has up to 39 alpha and/or numeric characters.

    3. Leave a blank for illegible characters but do not leave two blanks in a row.

    4. For entries longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

    5. No validity check for this field.

    6. Blank is valid.

  11. Field K, Box 11

    1. Date present in Box 11, "Mortgage acquisition date."

    2. Valid format equals YYYYMMDD.

    3. Blank or any year is valid.

      Exception:

      If the date is 19XX0229 and appears in error then enter the date 19XX0228 where 19XX is equal to the year present on the original entry.

    4. Blank the field when incomplete or illegible.

  12. Fields L through U require blanks.

Section 06 Document Code 83 Format Code 359, Form 1098-T, Tuition Statement

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Payments received for qualified tuition and related expenses."

    2. Accept only positive (including zero) amounts.

  2. Field B

    1. TIN checkbox to the right of the "STUDENT’S TIN" and to the left of Box 3.

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if box is not checked.

  3. Field C, Money amount 2

    1. Money amount found in Box 4 "Adjustments made for a prior year."

    2. Accept negative or positive (including zero) amounts.

  4. Field D, Money amount 3

    1. Money amount found in Box 5 "Scholarships or grants."

    2. Accept only positive (including zero) amounts.

  5. Field E, Money amount 4

    1. Money amount found in Box 6 "Adjustments to scholarships or grants for a prior year."

    2. Accept negative and positive (including zero) amounts.

  6. Field F, Box 7

    1. Entry for checkbox 7 "Checked if the amount in box 1 includes amounts for an academic period beginning January - March YYPY (YYPY equals the current processing year)."

    2. Valid code is "1" if box is checked.

    3. Blank is valid if not checked.

  7. Field G, Box 8

    1. Entry for checkbox 8 "Checked if at least half-time student."

    2. Valid code is "1" if box is checked.

    3. Blank is valid if not checked.

  8. Field H, Box 9

    1. Entry for checkbox 9 "Checked if a graduate student."

    2. Valid code is "1" if box is checked.

    3. Blank is valid if not checked.

  9. Field I, Money amount 5

    1. Money amount found in Box 10 "Ins. contract reimb./refund."

    2. Accept negative and positive (including zero) amounts.

  10. Fields J through U require blanks.

Section 06 Document Code 84 Format Code 358, Form 1098-E, Student Loan Interest Statement

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Student loan interest received by lender."

    2. Accept only positive (including zero) amounts.

  2. Field B, Box 2

    1. Entry for checkbox 2, "Check if box 1 does not include ..."

    2. Valid code is "1" if box is checked.

    3. Blank is valid if not checked.

  3. Fields C through U require blanks.

Section 06 Document Code 85 Format Code 397, Form 1099-C, Cancellation of Debt

  1. Field A, Box 1

    1. Date in Box 1, "Date of identifiable event." .

    2. Valid format equals YYTYMMDD for current year processing.

  2. Field B, Money amount 1

    1. Money amount found in Box 2, "Amount of debt discharged."

    2. Accept only positive (including zero) amounts.

    3. See IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts exist and the document is not amended, then follow the delete instructions.

  3. Field C, Money amount 2

    1. Money amount found in Box 3, "Interest, if included in box 2."

    2. Accept only positive (including zero) amounts.

  4. Field D, Box 4

    1. Entry from Box 4 "Debt description."

    2. This field has up to 39 alpha and/or numeric characters.

    3. Leave a blank for illegible characters but do not leave two blanks in a row.

    4. For entries longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

    5. No validity check for this field.

    6. Blank is valid.

  5. Field E, Box 5

    1. Entry from checkbox 5 "Check here if debtor was personally liable for repayment of the debt."

    2. Valid code is "1" if the box is checked.

    3. Blank is valid if not checked.

  6. Field F, Box 6

    1. Entry from Box 6 "Identifiable event code."

    2. A one-character alpha is valid.

    3. Accept A, B, C, D, E, F, G, and H.

    4. Blank is valid.

  7. Field G, Money amount 3

    1. Money amount found in Box 7, "Fair market value of property."

    2. Accept only positive (including zero) amounts.

  8. Fields H through U requires blanks.

Section 06 Document Code 86 Format Code 026, Form 1099-G, Certain Government Payments

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Unemployment compensation."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 2, "State or local income tax refunds, credits or offsets."

    2. Accept only positive (including zero) amounts.

  3. Field C, Box 3

    1. Year from Box 3, "Box 2 amount is for tax year."

    2. All blanks or leading blanks followed by a four-digit tax year is valid.

    3. If not blank, must equal tax year processed minus one through tax year minus four.

    4. If after checking the paper document, the tax year is not valid, change it to tax year being processed minus one.

  4. Field D, Money amount 4

    1. Money amount found in Box 4, "Federal income tax withheld."

    2. Accept only positive (including zero) amounts.

    3. Acceptable is less than or equal to the sum of Fields A, B, E, and F.

  5. Field E, Money amount 5

    1. Money amount found in Box 5, "RTAA payments."

    2. Accept only positive (including zero) amounts.

  6. Field F Money amount 6

    1. Money amount found in Box 6, "Taxable grants."

    2. Accept only positive (including zero) amounts.

  7. Field G, Money amount 7

    1. Money amount found in Box 7, "Agriculture payments."

    2. Accept only positive (including zero) amounts.

  8. Field H, Box 8

    1. Entry for checkbox 8, "Check if box 2 is trade or business income."

    2. This is a one-position field.

    3. This field is 1 if Box 8 checkbox is marked.

    4. Blank is valid if not marked.

    5. Accept only "1" or blank.

    6. If a "1" then, Field B (Box 2) requires an entry greater than zero. If there isn't an entry in Field B and Field H has a "1" , both fields appear in error.

  9. Fields I through U requires blanks.

Section 06 Document Code 91 Format Code 032, Form 1099-DIV, Dividends and Distributions

  1. Field A, Money amount 1

    1. Money amount found in Box 1a, "Total ordinary dividends."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 1b, "Qualified dividends."

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. Money amount found in Box 2a, "Total capital gain distr."

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. Money amount found in Box 2b, "Unrecap. Sec. 1250 gain."

    2. Accept only positive (including zero) amounts.

  5. Field E, Money amount 5

    1. Money amount found in Box 2c, "Section 1202 gain."

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 6

    1. Money amount found in Box 2d, "Collectibles (28%) gain."

    2. Accept only positive (including zero) amounts.

  7. Field G, Money amount 7

    1. Money amount found in Box 2e, "Section 897 ordinary dividends."

    2. Accept only positive (including zero) amounts.

  8. Field H, Money amount 8

    1. Money amount found in Box 2f, "Section 897 capital gain."

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 9

    1. Money amount found in Box 3, "Nondividend distributions."

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 10

    1. Money amount found in Box 4, "Federal income tax withheld."

    2. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A, C, and N, Error Reason Code 16 is present and Fields A, C, J, and N have asterisks. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

    3. Accept only positive (including zero) amounts.

  11. Field K, Money amount 11

    1. Money amount found in Box 5, "Section 199A dividends."

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 12

    1. Money amount found in Box 6, "Investment expenses."

    2. Accept only positive (including zero) amounts.

  13. Field M, Money amount 13

    1. Money amount found in Box 7, "Foreign tax paid."

    2. Accept only positive (including zero) amounts.

  14. Field N, Money amount 14

    1. Money amount found in Box 9, "Cash liquidation distributions."

    2. Accept only positive (including zero) amounts.

  15. Field O, Money amount 15

    1. Money amount found in Box 10, "Noncash liquidation distributions."

    2. Accept only positive (including zero) amounts.

  16. Field P, Box 11

    1. Entry from checkbox 11, "FATCA filing requirement."

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if the box is not checked.

  17. Field Q, Money amount 16

    1. Money amount found in Box 12, "Exempt-interest dividends."

    2. Accept only positive (including zero) amounts.

      Note:

      Amount present must equal or exceed any taxpayer entry made on Field R.

  18. Field R, Money amount 17

    1. Money amount found in Box 13, "Specified private activity bond interest dividends."

    2. Accept only positive (including zero) amounts.

    3. If a positive money amount and in error and Field Q is blank, enter the amount present in Field Q.

    4. If a positive money amount and in error and Field Q has a money amount, replace the money amount in Field Q with the sum of the amounts in Fields Q and R.

  19. Fields S through U require blanks.

Section 06 Document Code 92 Format Code 033, Form 1099-INT, Interest Income

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Interest income."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 2, "Early withdrawal penalty."

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. Money amount found in Box 3, "Interest on U.S. Savings Bonds and Treas. obligations."

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. Money amount found in Box 4, "Federal income tax withheld."

    2. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A and C, Error Reason Code 16 is present and Fields A, C, and D have asterisks. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud for instruction.

    3. Accept only positive (including zero) amounts.

  5. Field E, Money amount 5

    1. Money amount found in Box 5, "Investment expenses."

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 6

    1. Money amount found in Box 6, "Foreign tax paid."

    2. Accept only positive (including zero) amounts.

  7. Field G, Box 7

    1. Entry from Box 7, "Foreign country or U.S. possession."

    2. This field has up to 39 alpha characters.

    3. For text longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

  8. Field H, Money amount 7

    1. Money amount found in Box 8, "Tax-exempt interest."

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 8

    1. Money amount found in Box 9, "Specified private activity bond interest."

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 9

    1. Money amount found in Box 10, "Market discount."

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 10

    1. Money amount found in Box 11, "Bond premium."

    2. Accept only positive (including zero) amounts.

  12. Field L

    1. Entry for checkbox found under the recipient entity on the left side of the document, "FATCA filing requirement."

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if the box is not checked.

  13. Field M, Money amount 11

    1. Money amount found in Box 12, "Bond premium on Treasury obligations."

    2. Accept only positive (including zero) amounts.

  14. Field N, Money amount 12

    1. Money amount found in Box 13, "Bond premium on tax-exempt bond."

    2. Accept only positive (including zero) amounts.

  15. Field O, Box 14

    1. Entry from Box 14 "Tax-exempt and tax credit bond CUSIP no."

    2. A 13-character field.

    3. No validity checks for this field.

  16. Fields P through U require blanks.

  17. Interest paid in series E savings bonds is now reported in Box 3. Because regulations allow reporting of this interest when it is paid, returns arrive anytime during the year. Delete and forward any returns marked YYPY to Receipt and Control IRP Sort Unit to hold for the next processing year (YYPY plus one).

Section 06 Document Code 93 Format Code 034, Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

  1. Field A, Money amount 1

    1. Money amount found in Box 1 "Gross long-term care benefits paid."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 2, "Accelerated death benefits paid."

    2. Accept only positive (including zero) amounts.

  3. Field C, Box 3

    1. Entry from checkbox 3, "Per Diem/Reimbursed amount checkbox."

    2. The valid code is "1" , if "Per diem" box only is checked.

    3. The valid code is "2" , if "Reimbursed amount" box only is checked.

    4. The valid code is "3" , if both boxes have checks.

    5. Blank is valid if "neither" box is checked.

  4. Field D

    1. Entry in "INSURED'S TIN."

    2. This field has 9 numerics.

  5. Field E

    1. Entry in "INSURED'S name."

    2. This field has up to 39 alpha and/or numeric characters.

    3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right-most characters more than 39.

    4. No validity check for this field.

    5. Blank is valid.

  6. Field F, Box 5

    1. Entry for checkbox 5, "Chronically or Terminally iII" checkboxes.

    2. The valid code is "1" if "Chronically ill" box only is checked.

    3. The valid code is "2" if "Terminally ill" box only is checked.

    4. The valid code is "3" if both boxes are checked.

    5. Blank is valid if "no" box checked.

  7. Field G, Box found after Box 5

    1. Date from Box 5, "Date certified."

    2. Valid format equals YYYYMMDD for the date.

  8. Fields H through U requires blanks.

Section 06 Document Code 94 Format Code 035, Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Gross distribution."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 2, "Earnings on excess cont."

    2. Accept only positive (including zero) amounts.

  3. Field C, Box 3

    1. Entry from Box 3, "Distribution code" .

    2. The valid code "1" , "Normal distribution."

    3. The valid code "2" , "Excess contributions."

    4. The valid code "3" , "Disability."

    5. The valid code "4" , "Death."

    6. The valid code "5" , "Prohibited transaction."

    7. The valid code "6" , "Nonspousal beneficiary."

  4. Field D, Money amount 3

    1. Money amount found in Box 4, "FMV on date of death."

    2. Accept only positive (including zero) amounts.

  5. Field E, Box 5

    1. Entry for is Box 5.

    2. Valid code is "1" if "HSA" box is checked.

    3. Valid code is "2" if "Archer MSA" box is checked.

    4. Valid code is "3" if "MA MSA" box is checked.

    5. Blank is valid if multiple boxes or no boxes are checked.

  6. Fields F through U requires blanks.

Section 06 Document Code 95 Format Code 040, Form 1099-MISC, Miscellaneous Information

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Rents."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 2, "Royalties."

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. Money amount found in Box 3, "Other income."

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. Money amount found in Box 4, "Federal income tax withheld."

    2. Accept only positive (including zero) amounts.

    3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A, B, C, E, F, H, I, J, K and N and Error Reason Code 16 is present. All income fields and Field D appear marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

  5. Field E, Money amount 5

    1. Money amount found in Box 5, "Fishing boat proceeds."

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 6

    1. Money amount found in Box 6, "Medical and health care payments."

    2. Accept only positive (including zero) amounts.

  7. Field G, Box 7

    1. Entry for checkbox 7, "Direct sales" checkbox.

    2. Valid code is "1" if box is checked.

    3. Blank is valid if the box is not checked.

  8. Field H, Money amount 7

    1. Money amount found in Box 8, "Substitute payments in lieu of dividends or interest."

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 8

    1. Money amount found in Box 9, "Crop insurance proceeds."

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 9

    1. Money amount found in Box 10 "Gross proceeds paid to an attorney."

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 10

    1. Money amount found in Box 11 "Fish purchased for resale."

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 11

    1. Money amount found in Box 12 "Section 409A deferrals."

    2. Accept only positive (including zero) amounts.

  13. Field M, Box 13

    1. Entry for the checkbox in Box 13, "FATCA filing requirement."

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if the box is not checked.

  14. Field N, Money amount 12

    1. Money amount found in Box 14 "Excess golden parachute payments."

    2. Accept only positive (including zero) amounts.

  15. Field O, Money amount 13

    1. Money amount found in Box 15 "Nonqualified deferred compensation."

    2. Accept only positive (including zero) amounts.

  16. Fields P through U requires blanks.

Section 06 Document Code 96 Format Code 060, Form 1099-OID, Original Issue Discount

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Original issue discount for YYTY."

      Note:

      YYTY equals the tax year currently processed.

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 2, "Other periodic interest."

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. Money amount found in Box 3, "Early withdrawal penalty."

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. Money amount found in Box 4, "Federal income tax withheld."

    2. Accept only positive (including zero) amounts.

    3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A and B and Reason Code 16 is present. Fields A, B, and D appear marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

  5. Field E, Money amount 5

    1. Money amount found in Box 5, "Market discount."

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 6

    1. Money amount found in Box 6, "Acquisition premium."

    2. Accept only positive (including zero) amounts.

  7. Field G, Box 7

    1. Entry from Box 7, "Description."

    2. This field has up to 39 alpha and/or numeric characters. found in Box 7.

    3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

    4. No validity check for this field.

    5. Blank is valid.

  8. Field H, Money amount 7

    1. Money amount found in Box 8 "Original issue discount on U.S. Treasury obligations."

    2. Accept negative or positive (including zero) amounts.

  9. Field I

    1. Entry from the checkbox found under the recipient entity on the left side of the document, "FATCA filing requirement."

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if the box is not checked.

  10. Field J, Money amount 8

    1. Money amount found in Box 9 "Investment expenses."

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 9

    1. Money amount found in Box 10, "Bond premium."

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 10

    1. Money amount found in Box 11, "Tax-exempt OID."

    2. Accept only positive (including zero) amounts.

  13. Fields M through U requires blanks.

Section 06 Document Code 97 Format Code 061, Form 1099-PATR, Taxable Distributions Received From Cooperatives

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Patronage dividends."

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. Money amount found in Box 2, "Nonpatronage distributions."

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. Money amount found in Box 3, "Per-unit retain allocations."

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. Money amount found in Box 4 "Federal income tax withheld."

    2. Entry is less than the sum of Fields A, B, C, and E.

    3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A, B, C, and E and Error Reason Code 16 is present along with Fields A, B, C, D and E all marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud for instruction.

    4. Accept only positive (including zero) amounts.

  5. Field E, Money amount 5

    1. Money amount found in Box 5, "Redeemed nonqualified notices."

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 6

    1. Money amount found in Box 6, "Section 199A(g) deduction."

    2. Accept only positive (including zero) amounts.

  7. Field G, Money amount 7

    1. Money amount found in Box 7, "Qualified. payments (Section 199A(b)(7))."

    2. Accept only positive (including zero) amounts.

  8. Field H, Money amount 8

    1. Money amount found in Box 8, "Section 199A(a) qual. items."

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 9

    1. Money amount found in Box 9, "Section 199A(a) SSTB items."

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 10

    1. Money amount found in Box 10, "Investment credit."

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 11

    1. Money amount found in Box 11, "Work opportunity credit."

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 12

    1. Money amount found in Box 12, "Other credits and deductions."

    2. Accept only positive (including zero) amounts.

  13. Field M, Box 13

    1. Entry for checkbox 13, "Specified Coop."

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if not checked.

  14. Fields N through U require blanks.

Section 06 Document Code 98 Format Code 025, Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

  1. Field A, Money amount 1

    1. Money amount found in Box 1, "Gross distribution."

    2. Accept only positive (including zero) amounts.

      Exception:

      This field amount is equal to or greater than Field B. If not, Field A is marked in error. Correct any input errors using AC "6" .

    3. If a money amount exists in Box 2a and no money amount appears in Box 1 place the money amount present in Box 2a in Field A using AC 6.

    4. Otherwise, clear using AC "7" .

  2. Field B, Money amount 2

    1. Money amount found in Box 2a, "Taxable amount."

    2. Accept only positive (including zero) amounts.

      Exception:

      If a money amount exists in Box 3 on the form and no money amount appears in Box 2a or Box 1, enter the money amount present in Box 3 in Box 2a and Box 1 with an AC "6" .

    3. Valid entries in this field, equal or exceed entries in Field D. If not, Field B is marked in error. Check transcription. If the entries match the physical entries made on the return clear the error using AC "7" .

  3. Field C, Box 2b

    1. Entry from the two checkboxes in Box 2b.

    2. The valid code is "1" , if "Taxable amount not determined" box is checked.

    3. The valid code is "2" , if "Total distribution" box is checked.

    4. The valid code is "3" , if both boxes are checked.

    5. Blank is valid if "neither" box is checked.

  4. Field D, Money amount 3

    1. Money amount found in Box 3, "Capital gain (included in box 2a)."

    2. Accept only positive (including zero) amounts.

    3. If this field is greater than zero, and there is not an entry in Field B it must equal Field A or less. If not, both Field A and Field D fall to error.

      Note:

      See paragraph (2) above to resolve this error condition.

  5. Field E, Money amount 4

    1. Money amount found in Box 4, "Federal income tax withheld."

    2. Accept only positive (including zero) amounts.

    3. Field E must equal to Field A amount or less.

  6. Field F, Money amount 5

    1. Money amount found in Box 6, "Net unrealized appreciation in employer's securities."

    2. Accept only positive (including zero) amounts.

  7. Field G, Box 7

    1. Entry from Box 7, "Distribution code(s)."

    2. Accept only 1 through 9, A, B, C, D, E, F, G, H, J, K, L, M, N, P, Q, R, S, T, U, W, or blank.

    3. Only two indicators allowed. Below is a list of valid indicator combinations as they appear in the official instructions.

      Distr. Code Type of Distribution Compatible Code
      1 Early distribution, no known exception. 8, B, D, K, L, M, or P
      2 Early distribution, exception applies. 8, B, D, K, L, M, or P
      3 Disability. D
      4 Death. 8, A, B, D, G, H, K, L, M, or P
      5 Prohibited transaction. None
      6 Section 1035 exchange. W
      7 Normal distribution. A, B, D, L, M, or K
      8 Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2022. 1, 2, 4, B, J, or K
      9 Cost of current life insurance protection. None
      A May be eligible for 10-year tax option. 4 or 7
      B Designated Roth account distribution. 1, 2, 4, 7, 8, G, L, M, P, or U
      C Reportable death benefits under Section 6050Y. D
      D Annuity payments from nonqualified annuities and distributions from life insurance contracts that may be subject to tax under section 1411. 1, 2, 3, 4, 7, or C
      E Distributions under Employee Plans Compliance Resolution System (EPCRS). None
      F Charitable gift annuity. None
      G Direct rollover and direct payment. 4, B or K
      H Direct rollover of a designated Roth account distribution to a Roth IRA. 4
      J Early distribution from a Roth IRA no known exception. 8 or P
      K Distribution of IRA assets not having a readily available FMV. 1, 2, 4, 7, 8, or G
      L Loans treated as deemed distributions under section 72(p). 1, 2, 4, 7, or B
      M Qualified plan loan offset. 1, 2, 4, 7, or B
      N Recharacterized IRA contribution made for 2022. None
      P Excess contributions plus earnings/excess deferrals taxable in 2021. 1, 2, 4, B, or J
      Q Qualified distribution from a Roth IRA

      Note:

      If a code, 8 or P is present with Q, delete the entry and enter code J.

      None
      R Recharacterized IRA contribution made for 2021. None
      S Early distribution from a SIMPLE IRA in first 2 years, no known exception. None
      T Roth IRA distribution, exception applies.

      Note:

      If a code, 8 or P is present with T, (delete) the entries and enter code J.

      None
      U Dividends distributed from an ESOP under section 404(k). B
      W Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements. 6

    4. If this field is transcribed in error use (c) above to correct when code is missing or invalid.

    5. Blank the field if filer intent is not established.

  8. Field H, IRA/SEP Indicator

    1. Entry from checkbox next to Box 7 labeled, "IRA/SEP/SIMPLE."

    2. The valid code "1" if Box 7 is checked.

    3. Blank if the box is not checked.

  9. Field I, Money amount 6

    1. Money amount found in Box 10, "Amount allocable to IRR within 5 years."

    2. Accept only positive (including zero) amounts.

  10. Field J, Box 11

    1. Date in Box 11, "1st year of desig. Roth contrib."

    2. Valid format of YYYY with the first two characters of "20." .

      Exception:

      The year listed can equal the current year, but not a future year.

    3. Blank is valid.

  11. Field K, Box 12

    1. Entry from checkbox 12, "FATCA filing requirement."

    2. The valid code is "1" if the box is checked.

    3. Blank is valid if not checked.

  12. Field L, Box 13

    1. Date from Box 13, "Date of payment."

    2. Accept blanks or leading blanks followed by a date. Valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one.)

    3. If the date is not entered correctly, enter the date to the format above.

    4. If the year of the date is entered incorrectly by the filer, delete the transcribed information.

  13. Fields M through U require blanks.

Section 16 Error Register

  1. Section 16 of the Error Register has payer entity data. See IRM 3.12.8.3.4 (7) for location of the payer entity and a list of identifying terms on the various returns.

  2. No Section 16 appears for Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Document Code 69.

  3. Fields in Section 16 listed below:

    1. Field A, Payer Name Line 1, length 40

    2. Field B, Payer Name Line 2, length 40

    3. Field C, Payer Street Address, length 35

    4. Field D, Payer City, length 22

    5. Field E, Payer State code, length 2

    6. Field F, Payer ZIP Code, length 9

    7. Field G, Payer TIN, length 9

    8. Field H, TIN Validity Bypass Code, length 1 (always blank)

    9. Field I, Payer DLN, length 14

    10. Field J, Foreign Country Code, length 2

  4. When any field in Section 16 is invalid, all remaining documents in the submission fall to the Error Register with "%%" in the document identification line. Duplicate errors no longer print with "$$" .

    1. When "%%" is present, only the first Section 16 error (on the document without the "%%" ) requires correction action.

    2. When "%%" is present, unrelated errors could loop if present in sections 01, 02 or 06.

    3. Do not use AC "7" to release a document with "%%." If AC "7" is used, all remaining documents in the block continue to loop until each document is individually corrected.

  5. A change in payer is determined by any change to Section 16 data, not just a change to the payer TIN. Therefore, when correcting Section 16, ensure the new data generated is correct for all remaining returns for the payer. If it is not, correct the proper field at each point of change.

  6. If a foreign address appears in Section 16 for a payer, delete the address fields. Never accept a foreign address for Section 16.

  7. To blank a Section 16 field, line through the incorrect data.

Section 16, Field A, Payer Name Line 1

  1. Characters can include A through Z, 0 through 9, blank, hyphen or ampersand. The field cannot have all blanks.

  2. If the field is invalid or is originally transcribed in error, line through the field and enter the correct payer’s name above it.

    1. Shorten a payer name of more than 40 positions to 40 positions or less using standard abbreviations when possible. Do not use standard abbreviations if doing so alters the Name Control.

    2. If the payer’s name is not present on the return and you cannot determine it from other returns for the payer, research the Accounts Register and name Directory (in the appropriate campus) to develop the payer name. Do not enter a payer name of "UNKNOWN" on the Error Register.

  3. If a payer name is not found, use AC "2" , Error/Reject Disposition Code "D" to delete the document (except Document Codes 98 and 32) from the Error Register. Dispose of returns (except Document Codes 98 and 32) per Document 12990, Records and Information Management Records Control Schedules.

  4. Do not dispose of Document Codes 98 and 32. Enter the payer’s name on the document as "Unknown."

  5. If the payer name is in error for a consecutive group of returns, only the payer’s name for the first return in the consecutive series is corrected. See also IRM 3.12.8.2.4 (4), Information Return Processing Action Codes.

Section 16, Field B, Payer Name Line 2

  1. No validity check of this field. However, correct any transcriptions errors noticed.

  2. If the Name Line 2 has transcription errors, line through the erroneous name and enter the correct name above it.

  3. If a foreign street address appears in the Name Line 2 Field B, delete the entry.

Section 16, Field C, Payer Street Address

  1. Validity and consistency checked on all documents.

  2. Accept the following characters: Alpha (A through Z), Numeric (0 through 9), hyphen "-" , blank "_" , and slash "/" .

  3. Correct transcription errors.

  4. Delete entries of foreign addresses.

  5. Enter the single character "Z" as the street address if Field C, Payer Street Address, is blank on the document.

Section 16, Field D, Payer City

  1. The city, if present, can have only alpha characters. If the city has numerics, correct it.

    Example:

    Correct "29 Palms" to "Twenty nine Palms."

  2. Enter APO, DPO and FPO to the first three positions of the city.

  3. Delete an entry of a foreign country in the city field.

  4. Enter three "Z" 's ("ZZZ" ) if unable to determine the city.

  5. Major City Codes are valid.

Section 16, Field E, Payer State Code

  1. The state and the ZIP Code present must match, if not both fields appear in error.

  2. The state code is required if a Major City Code is not used. If the state is present it must fall in the valid range of the state codes. If the state code is not valid, the ZIP Code is not found as a field in error unless it is not a valid configuration. Always check the ZIP Code field when the State field is corrected. Do not assume the ZIP Code is correct.

  3. If you cannot determine the correct state blank Field E. Correct the appropriate Fields (E or F).

  4. If a period "." is entered in the state code field for a foreign address, delete the period "." .

  5. Correct Field E on the Error Register when the state is in error unless another correction action resolves the Field E problem.

  6. If a Major City Code is present and a state code, the state code is in error. Correct by deleting the state code present if a valid Major City Code is also present.

Section 16, Field F, Payer Zone Improvement Plan (ZIP) Code

  1. The ZIP Code is required and must:

    1. Have all numerics.

    2. Have five or nine numerics.

    3. Match the state present. Check the first three digits in the ZIP Code match the state followed by two numerics other than 00. Add 01 to a field with only three numerics present.

    4. Have no embedded blanks.

    5. Have left justification.

  2. Correct the ZIP Code Field F if it is in error and if you can determine it from the state present. See Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code. Correct Field F by entering the first three-digit ZIP Code shown for the state, followed by the numerics 01.

  3. Always verify the ZIP Code for the state, even if Field E is the only error. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code.

  4. Blank is not valid for the ZIP Code when a Major City Code (MCC)is present in Field D, City . If blank, enter a three-digit ZIP Code for the MCC followed by the numerics 01.

Section 16, Field G, Payer Taxpayer Identification Number (TIN)

  1. Field G, Payer TIN must have nine numerics.

  2. If the Payer TIN is invalid, line through the invalid TIN and enter the correct TIN above it. Check to see if another payer TIN is on the return or other returns for the payer and use it if found. Research the input return. If indeterminable, enter nine 9's in Field G.

  3. If Field J Payer TIN is in error for a consecutive group of returns correcting the payer TIN of the first return in the consecutive series clears all records. See also IRM 3.12.8.2.4 (4), Information Return Processing Action Codes.

Section 16, Field I, Parent Document Locator Number (DLN)

  1. Field I is the Document Locator Number (DLN) of the transmitting Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  2. Field I is required for all income information returns except Form 1096, Annual Summary and Transmittal of U.S. Information Returns and foreign returns.

  3. If present, Field I requires 14 numerics.

    1. Positions 1 and 2 must have a valid File Location Code (FLC).

    2. FLCs are listed below for documents processed through ISRP and SCRIPS.

      Service Center (Initials) ISRP
      FLC
      SCRIPS
      FLC(s)
      Austin Submission Processing Campus (AUSPC) 18 73, 74, 75, and 76
      Kansas City Submission Processing Campus (KCSPC) 09 36, 39, 41, and 43
      Ogden Submission Processing Campus (OSPC) 29 84, 86, 91, and 94

    3. Position 3 requires Tax Class code of 5.

    4. Positions 4 and 5 require 69.

    5. Positions 6 through 8 consist of 001 through 366.

      Exception:

      Rarely SCRIPS documents (Account Type Code "S" ) assign elevated Julian dates, 401 through 766.

    6. Positions 9 through 13 consist of 00000 through 99999.

    7. Position 14 reflects the current year digit, or the current year digit minus one.

  4. If Field I is transcribed in error, line through the field and enter the correct parent DLN above it.

  5. If the parent DLN is missing, blanks clear the Error Register on correction pass when AC "7" or AC "6" in used. If AC "6" is used on Sections 01, 02, or 06 only, the document loops because of blanks in payer DLN in Section 16.

    Note:

    AC "7" does not work if there is a "%%" appearing in this section.

    Note:

    If the section has "%%," you must enter a parent DLN on the first document to clear all documents from the Error Register on the first pass with an AC "6" . If AC "7" is used on the first document in first pass, all documents in the block continue to loop until you clear each one using AC "7" or entered a DLN and AC "6" . Therefore, do not clear the first document using anything other than a DLN correction with AC "6" .

  6. If Field I parent DLN is in error for a consecutive group of returns, correct only the first parent DLN on the first return in the consecutive series to clear all returns from the error file. See also IRM 3.12.8.2.4 (4), Information Return Processing Action Codes.

Section 16, Field J, Foreign Country Code

  1. Field J, Foreign Country Code, is required for all Account Type Code "T" or "J." It is not valid for any other Account Type Codes.

  2. See Exhibit 3.12.8-5, Foreign Country and United States (U.S.) Possession Codes, for the valid range of Foreign Country Codes.

  3. If Field J is in error, correct the Error Register by entering the appropriate country code.

  4. Before correcting Field J, check the Account Type Code to determine if the document is blocked correctly. If mis-blocked, see IRM 3.12.8.2.10, Delinquent Transmittals.

Disposition of Form 1096, Annual Summary and Transmittal of U.S. Information Returns

  1. Keep all ISRP entered Form 1096, Annual Summary and Transmittal of U.S. Information Returns in DLN order by year. When Error Resolution is finished with the returns, send to the SCRIPS unit for imaging retention. Once imaged, dispose of all Form 1096 , per Document 12990, Records and Information Management Records Control Schedules.

  2. Keep the returns in searchable order while suspending for disposition or working the Error Register loops per Document 12990, Records and Information Management Records Control Schedules.

Information Return Processing Format Codes and Required Section 06 Fields for Returns

The alpha characters in the third to final columns represent the fields present for each return type.

  • R = Required Input

  • V = Input not required

  • All non-R or V fields require blanks; no input allowed

Format Codes A through J

Document Code ISRP Format Code A B C D E F G H I J
03 260 R R R V V V V V    
10 037 R R V V V V V V V V
16 361 R R V              
25 048 R R R R R V        
26 049 R R R R R R R R    
27 023 R R R R R V        
28 022 R R R R R R V R R R
31 031 R R R V V V        
32 010 R V R R            
43 362 R R V              
50 050 R V V V R R R V V R
69 007 V V R R R R V V V V
71 571 R V V R            
72 028 R R                
73 029 R R V V            
74 355 R R R R R R R R R R
75 396 R R V V V R        
78 357 R V V V V V V R V V
79 021 V V V R R V R V V R
80 354 R R V V            
81 353 R R V R R R V V V V
83 359 R V R R R V V V R  
84 358 R V                
85 397 R R V V R R        
86 026 R R R R R R R V V V
91 032 R R R R R R R R R R
92 033 R R R R R R V R R R
93 034 R R V R R V V      
94 035 R R R V V          
95 040 R R R R R R V R R R
96 060 R R R R R R V R V R
97 061 R R R R R R R R R R
98 025 R R V R R R V V R V
 

Format Codes K through U

Document Code ISRP Format Code K L M N O P Q R S T U
03 260                      
10 037 V V V V V V V V V    
16 361                      
25 048                      
26 049                      
27 023                      
28 022 V V R R V V R V V V  
31 031                      
32 010                      
43 362                      
50 050 V V R R R R V        
69 007 V                    
71 571                      
72 028                      
73 029                      
74 355 R R R R R R R        
75 396                      
78 357 R V V V R            
79 021 R V V R R V R R R R R
80 354                      
81 353 V                    
83 359                      
84 358                      
85 397                      
86 026                      
91 032 R R R R R V R R      
92 033 R V R V R V          
93 034                      
94 035                      
95 040 R R V R R            
96 060 R R                  
97 061 R V                  
98 025 V V                  

Information Return Processing Section 06 Fields Transcribed or Scanned

"✓" represents Box numbers in a checkbox indicator.

Fields A through J

Return Document Code A B C D E F G H I J
03 1 2 3 4 5 6 7 8    
10 1a 1b 2 3 4 5a 5b 5c
16 1 2 NAME              
25 1 2 3 4 5 6        
26 1 2 3 4 5 6 7 8    
27 1 2 3 4 5 6        
28 1 2 3 4 5 6 7 8 9 10
31 1 2 3 4 5 6        
32 1 2 4 7            
43 1 2 NAME              
50 1a 1b 2a 2b 3a 3b 4a 4b 5 5a
71 1 2✓ 4              
72 1 2                
73 1 2 3 4            
74 1a 1b 2 3 4 5a 5b 5c 5d 5e
75 1 2 3 4 5 6        
78 1 2b 2c 2d 3 4a 4b 4c 5a 5b
79 1a 1b 1c 1d 1e 1f 1g 2✓ 3✓ 4
80 2 4 5 6            
81 1 2 3 4 5 6 7 8 9 10
83 1 4 5 6 7 8 9 10  
84 1 2                
85 1 2 3 4 5 6 7      
86 1 2 3 4 5 6 7 8 9  
91 1a 1b 2a 2b 2c 2d 2e 2f 3 4
92 1 2 3 4 5 6 7 8 9 10
93 1 2 3 ITIN NAME 5 DATE      
94 1 2 3 4 5          
95 1 2 3 4 5 6 7✓ 8 9 10
96 1 2 3 4 5 6 7 8 9
97 1 2 3 4 5 6 7 8 9 10
98 1 2a 2b✓ 3 4 6 7 10 11
 

Fields K through U

Return Document Code K L M N O P Q R S T U
03                      
10 5d 5e 5f 5g 5h 5i 5j 5k 5l    
16                      
25                      
26                      
27                      
28 11 12a 12b 13a 13b 13c 14a 14b 15a 15b  
31                      
32                      
43                      
50 5b 5✓                  
71                      
72                      
73                      
74 5f 5g 5h 5i 5j 5k 5l        
75                      
78 5c 6a 6b 6c 7            
79 5✓ 6✓ 7✓ 8 9 CUSIP 10 11 12 13
80                      
81 11                    
83                      
84                      
85                      
86                      
91 5 6 7 9 10 11 12      
92 11 12 13 14            
93                      
94                      
95 11 12 13 14            
96 10 11                  
97 11 12 13                
98 12✓ 13                  
 

Form 1096 Output - Return Box (Line) Numbers Transcribed

Field Field Description
All See IRM 3.12.8.5.12, Section 06 Document Code 69 Format Code 007, Form 1096, Annual Summary and Transmittal of U.S. Information Returns, for details.
A Field A is the number of original documents transmitted from Box 3. This number is coded before a slash (e.g., "25/" ) on Account Type Code "B" and "C" documents.
B Field B is the number of amended documents transmitted from Box 3. This number is coded after a slash (e.g., "/25" ) on Account Type Code "B" and "C" documents.
C Field C is the amount of federal income tax withheld in Box 4.
D Field D is the total amount of money reported in Box 5.
E Field E is the Taxpayer Identification Number (TIN) Type and type of document transmitted code.
F Field F is the Type of Payment Code(s).
G Field G is the delinquent return indicator. It is an alpha or number followed by a date in the YYYYMMDD format. Find these entries in the first seven boxes under the wording "For Official Use Only."
H Field H is the correspondence indicator. This entry is found in the last two boxes under the wording "For Official Use Only."
I Field I is the number of original documents subject to penalty. This field is found in the bottom-left corner of Account Type Code "B" and "C" documents, coded before a slash (e.g., "25/" ).
J Field J is the number of amended documents subject to penalty. This field is found in the bottom-left corner of Account Type Code B and C documents, coded after a slash (e.g., "/25" ).
K Field K is the year indicator for prior years. Account Type Code "B" and "C" documents have this entry in the bottom-right corner of the document.

Major City Codes Sorted by Major City

Always add the numerics 01 to the three-digit Zone Improvement Plan (ZIP) Codes shown below:

Major City State Code Major City Code (MCC) ZIP Code
Aberdeen SD AD 574
Abilene TX AB 796
Akron OH AD 443
Albany GA AY 317
Albany NY AL 122
Albuquerque NM AQ 871
Alexandria VA AX 223
Allentown PA AW 181
Amarillo TX AM 791
Anaheim CA AH 928
Anchorage AK AN 995-996
Anderson SC AJ 296
Ann Arbor MI AP 481
Arlington VA AR 222
Arvada CO AV 800, 804
Asheville NC AS 288
Atlanta GA AT 303, 311, 399
Atlantic City NJ AC 084
Auburn AL AF 368
Augusta GA AG 309
Augusta ME AA 043
Aurora CO AZ 800
Aurora IL AO 605
Austin TX AU 733, 787
Bakersfield CA BD 933
Baltimore MD BA 212
Baton Rouge LA BR 708
Battle Creek MI QK 490
Beaumont TX BT 777
Bethlehem PA BM 180
Berkeley CA BE 947
Biloxi MS BL 395
Binghamton NY BC 139
Birmingham AL BI 352
Bismarck ND BB 585
Bloomington IN BQ 474
Boca Raton FL BZ 334
Boise ID BS 837
Bossier City LA BW 711
Boston MA BO 021, 022
Boulder CO BV 803
Bradenton FL BG 342
Bremerton WA BY 983
Bridgeport CT BP 066
Bronx NY BX 104
Brooklyn NY BK 112
Brownsville TX BJ 785
Buffalo NY BF 142
Burlington VT BU 054
Cambridge MA CB 021, 022
Camden NJ CD 081
Canton OH CA 447
Cape Coral FL CF 339
Cedar Rapids IA CR 524
Champaign IL CX 618
Chapel Hill NC CJ 275
Charleston SC CT 294
Charleston WV CW 253
Charlotte NC CE 282
Charlottesville VA CV 229
Chattanooga TN CG 374
Chesapeake VA CP 233
Cheyenne WY CY 820
Chicago IL CH 606-608
Cincinnati OH CN 452, 459
Clear Water FL CQ 337
Cleveland OH CL 441
Colorado Springs CO CS 809
Columbia SC CU 292
Columbus GA CM 318-319
Columbus OH CO 430, 432
Corpus Christi TX CC 783, 784
Cumberland MD CK 215
Dallas TX DA 752, 753
Davenport IA DP 528
Dayton OH DY 453-454
Daytona Beach FL DF 320, 321
Dearborn MI DB 481
Decatur IL DT 625
Denver CO DN 800-802
Des Moines IA DM 503
Detroit MI DE 482
Dubuque IA DQ 520
Duluth MN DL 557-558
Durham NC DU 277
East Lansing MI ET 488
Easton PA EA 180
East Orange NJ EO 070
East Saint Louis IL ES 622
Elizabeth NJ EL 072
El Paso TX EP 799, 885
Erie PA ER 165
Eugene OR EU 974
Evanston IL EN 602
Evansville IN EV 477
Fall River MA FR 027
Far Rockaway NY RK 110, 116
Fargo ND FA 581
Fayetteville AR FB 727
Fayetteville NC FN 283
Flint MI FT 485
Florence AL FC 356
Florence SC FE 295
Flushing NY FG 113
Fort Lauderdale FL FL 333
Fort Prince FL FP 349
Fort Wayne IN FY 468
Fort Worth TX FW 761
Fresno CA FO 936-938
Galveston TX GA 775
Gainesville FL GF 326
Gary IN GY 464
Gastonia NC GN 280
Glendale CA GL 912
Grand Rapids MI GR 495
Greeley CO GC 806
Green Bay WI GB 543
Greensboro NC GO 274
Greenville SC GV 296
Greenwood MS GW 389
Hackensack NJ HS 076
Hamilton OH HA 450
Hammond IN HM 463
Hampton VA HP 236
Harlingen TX HR 785
Hartford CT HD 061
Harrisburg PA HG 171
Hattiesburg MS HT 394
Helena MT HE 596
Hialeah FL HI 330
High Point NC HC 272
Hollywood FL HW 330
Honolulu HI HL 968
Houston TX HO 770-772
Huntington WV HN 257
Huntington Beach CA HB 926
Huntsville AL HU 358
Independence MO IE 640
Indianapolis IN IN 462
Inglewood CA ID 903
Irvine CA IV 926-927
Irving TX IR 750
Jackson MS JN 392
Jacksonville FL JV 320, 322
Jamaica NY JA 114
Jamestown NY JM 147
Janesville WI JE 535
Jersey City NJ JC 070, 073
Johnson City TN JH 376
Johnstown PA JO 159
Joliet IL JT 604
Jonesboro AR JB 724
Kalamazoo MI KZ 490
Kansas City KS KA 661
Kansas City MO KC 641, 649
Kennewick WA KW 993
Kenosha WI KE 531
Kingsport TN KP 376
Knoxville TN KN 379
Las Cruces NM LZ 880
Lafayette IN LF 479
Lafayette LA LL 705
Lake Charles LA LC 706
Lakeland FL LK 338
Lakewood CO LW 800, 802, 804
Lancaster PA LP 176
Lansing MI LG 489
Laredo TX LD 780
Las Vegas NV LV 891
Lawrence MA LQ 018
Lewiston ME LT 042
Lexington KY LX 405
Lincoln NE LN 685
Little Rock AR LR 722
Long Beach CA LB 907, 908
Long Island City NY LI 111
Lorain OH LO 440
Los Angeles CA LA 900-901
Louisville KY LE 402
Lowell MA LM 018
Lubbock TX LU 794
Lynn MA LY 019
Macon GA MA 312
Madison WI MN 537
Manchester NH MR 031
Melbourne FL ML 329
Memphis TN ME 375, 381
Meridian MS MD 393
Metairie LA MI 700
Miami FL MF 330-332
Milwaukee WI MW 532
Minneapolis MN MS 554
Missoula MT MM 598
Mobile AL MO 366
Modesto CA MC 953
Montgomery AL MG 361
Muskegon MI MK 494
Nashville TN NA 372
Newark NJ NK 071
New Bedford MA ND 027
New Brunswick NJ NB 089
New Haven CT NH 065
New Orleans LA NO 701
Newport News VA NN 236
Newton MA NE 021
New York NY NY 100-102
Niagara Falls NY NF 143
Norfolk VA NV 235
North Charleston SC NC 294
North Hollywood CA NW 916
N Little Rock AR NL 721
Oakland CA OA 946
Oak Park IL OP 603
Ogden UT OG 842, 844
Oklahoma City OK OC 731
Omaha NE OM 681
Orlando FL OR 328
Oshkosh WI OK 549
Owensboro KY OW 423
Parkersburg WV PK 261
Parma OH PZ 441
Pasadena CA PD 910-911
Paterson NJ PN 075
Peoria IL PL 616
Pensacola FL PE 325
Petersburg VA PG 238
Philadelphia PA PH 190-192
Phoenix AZ PX 850
Pittsburgh PA PI 151-152
Pocatello ID PC 832
Port Arthur TX PA 776
Portland ME PT 041
Portland OR PO 972
Portsmouth NH PS 038
Portsmouth VA PM 237
Providence RI PR 029
Provo UT PV 846
Pueblo CO PU 810
Punta Gorda FL PJ 339
Quincy MA QU 021
Racine WI RA 534
Raleigh NC RL 276
Reading PA RD 196
Reno NV RE 895
Richmond VA RI 231-232
Riverside CA RS 925
Roanoke VA RO 240
Rochester NY RC 146
Rockford IL RF 611
Sacramento CA SC 958
Saginaw MI SG 486
Salem OR XR 973
Salt Lake City UT XU 841
San Antonio TX SO 782
San Bernardino CA SR 924
San Diego CA SD 921
San Francisco CA SF 941
San Jose CA SJ 951
San Juan PR XJ 009
Santa Ana CA SA 927
Santa Barbara CA SZ 931
Savannah GA GS 314
Schenectady NY SK 120, 123
Scranton PA XC 185
Seattle WA SE 981, 987
Shawnee Mission KS SM 662
Shreveport LA SH 711
Silver Spring MD SS 209
Sioux City IA SX 511
Somerville MA SV 021
South Bend IN SB 466
Spartanburg SC SQ 293
Spokane WA SW 992
Springfield IL XL 627
Springfield MA XA 011
Springfield MO XO 657-658
Springfield OH XH 455
Stamford CT ST 069
Staten Island NY SI 103
St. Joseph MO XM 645
St. Louis MO SL 631
Stockton CA SN 952
St. Paul MN SU 551
St. Petersburg FL SP 337
Syracuse NY SY 132
Tacoma WA TC 983, 984
Tallahassee FL TL 323
Tampa FL TA 336
Terre Haute IN TH 478
Titusville FL TT 327
Toledo OH TO 436
Torrance CA TN 905
Topeka KS TP 666
Trenton NJ TR 086
Tucson AZ TU 857
Tulsa OK TS 741
Tuscaloosa AL TB 354
Utica NY UT 135
Van Nuys CA VN 913-914
Virginia Beach VA VB 234
Waco TX WX 767
Warren MI WR 480
Warren OH WO 444
Washington DC DC 200, 202-205, 569
Waterbury CT WT 067
Waterloo IA WL 507
Westminster CO WD 800, 802
West Allis WI WA 532
West Palm Beach FL WP 334
West Valley City UT WC 841
Wheeling WV WH 260
Wichita KS WK 672
Wichita Falls TX WF 763
Wilkes-Barre PA WB 187
Williamsport PA WM 177
Wilmington DE WI 198
Wilmington NC WN 284
Winston-Salem NC WS 271
Worcester MA WE 016
Yonkers NY YK 107
York PA YR 173-174
Youngstown OH YO 445

Major Cities Sorted by Major City Code

Always add the numerics 01 to the three-digit ZIP Codes shown below:

Major City Code Major City State Code ZIP Code
AA Augusta ME 043
AB Abilene TX 796
AC Atlantic City NJ 084
AD Aberdeen SD 574
AG Augusta GA 309
AH Anaheim CA 928
AK Akron OH 443
AL Albany NY 122
AM Amarillo TX 791
AN Anchorage AK 995
AO Aurora IL 605
AQ Albuquerque NM 871
AR Arlington VA 222
AS Asheville NC 288
AT Atlanta GA 303
AU Austin TX 787
AW Allentown PA 181
AX Alexandria VA 223
AY Albany GA 317
AZ Aurora CO 800
BA Baltimore MD 212
BD Bakersfield CA 933
BE Berkeley CA 947
BF Buffalo NY 142
BI Birmingham AL 352
BK Brooklyn NY 112
BL Biloxi MS 395
BM Bethlehem PA 180
BO Boston MA 021
BP Bridgeport CT 066
BR Baton Rouge LA 708
BS Boise ID 837
BT Beaumont TX 777
BU Burlington VT 054
BX Bronx NY 104
CA Canton OH 447
CB Cambridge MA 021
CC Corpus Christi TX 784
CD Camden NJ 081
CE Charlotte NC 282
CG Chattanooga TN 374
CH Chicago IL 606
CI Cicero IL 606
CL Cleveland OH 441
CM Columbus GA 319
CN Cincinnati OH 452
CO Columbus OH 432
CR Cedar Rapids IA 524
CS Colorado Springs CO 809
CT Charleston SC 294
CU Columbia SC 292
CV Charlottesville VA 229
CW Charleston WV 253
CY Cheyenne WY 820
DA Dallas TX 752
DB Dearborn MI 481
DC Washington DC 200
DE Detroit MI 482
DF Daytona Beach FL 320
DL Duluth MN 558
DM Des Moines IA 503
DN Denver CO 802
DP Davenport IA 528
DQ Dubuque IA 520
DT Decatur IL 625
DU Durham NC 277
DY Dayton OH 454
EL Elizabeth NJ 072
EN Evanston IL 602
EO East Orange NJ 070
EP El Paso TX 799
ER Erie PA 165
ES East St. Louis IL 622
EU Eugene OR 974
EV Evansville IN 477
FA Fargo ND 581
FE Florence SC 295
FG Flushing NY 113
FL Fort Lauderdale FL 333
FO Fresno CA 937
FR Fall River MA 027
FT Flint MI 485
FW Fort Worth TX 761
FY Fort Wayne IN 468
GA Galveston TX 775
GB Green Bay WI 543
GL Glendale CA 912
GO Greensboro NC 274
GR Grand Rapids MI 495
GS Savannah GA 314
GV Greenville SC 296
GW Greenwood MS 389
GY Gary IN 464
HA Hamilton OH 450
HB Huntington Beach CA 926
HD Hartford CT 061
HE Helena MT 596
HG Harrisburg PA 171
HI Hialeah FL 330
HL Honolulu HI 968
HM Hammond IN 463
HN Huntington WV 257
HO Houston TX 770
HP Hampton VA 236
HS Hackensack NJ 076
HT Hattiesburg MS 394
HU Huntsville AL 358
HW Hollywood FL 330
ID Englewood CA 903
IE Independence MO 640
IN Indianapolis IN 462
IR Irving TX 750
JA Jamaica NY 114
JC Jersey NJ 073
JN Jackson MS 392
JO Johnstown PA 159
JT Joliet IL 604
JV Jacksonville FL 322
KA Kansas City KS 661
KC Kansas City MO 641
KE Kenosha WI 531
KN Knoxville TN 379
KZ Kalamazoo MI 480
LA Los Angeles CA 900
LB Long Beach CA 907
LC Lake Charles LA 706
LD Laredo TX 780
LE Louisville KY 402
LG Lansing MI 489
LI Long Island City NY 111
LM Lowell MA 018
LN Lincoln NE 685
LO Lorain OH 044
LP Lancaster PA 176
LR Little Rock AR 722
LU Lubbock TX 794
LV Las Vegas NV 891
LW Lakewood CO 802
LX Lexington KY 405
LY Lynn MA 019
MA Macon GA 312
MD Meridian MS 393
ME Memphis TN 381
MF Miami FL 330
MG Montgomery AL 361
MI Metairie LA 700
MN Madison WI 537
MO Mobile AL 366
MR Manchester NH 031
MS Minneapolis MN 554
MW Milwaukee WI 532
NA Nashville TN 372
NB New Brunswick NJ 089
ND New Bedford MA 027
NE Newton MA 024
NF Niagara Falls NY 143
NH New Haven CT 065
NK Newark NJ 071
NN Newport News VA 236
NO New Orleans LA 701
NV Norfolk VA 235
NW North Hollywood CA 916
NY New York NY 100
OA Oakland CA 946
OC Oklahoma City OK 731
OG Ogden UT 844
OM Omaha NE 681
OP Oak Park IL 603
OR Orlando FL 328
PA Port Arthur TX 776
PD Pasadena CA 911
PE Pensacola FL 325
PH Philadelphia PA 191
PI Pittsburgh PA 152
PK Parkersburg WV 261
PL Peoria IL 616
PM Portsmouth VA 237
PN Paterson NJ 075
PO Portland OR 972
PR Providence RI 029
PS Portsmouth NH 038
PT Portland ME 041
PU Pueblo CO 810
PX Phoenix AZ 850
PZ Parma OH 441
QU Quincy MA 021
RA Racine WI 534
RC Rochester NY 146
RD Reading PA 196
RE Reno NV 895
RF Rockford IL 611
RI Richmond VA 232
RK Far Rockaway NY 116
RL Raleigh NC 276
RO Roanoke VA 240
RS Riverside CA 925
SA Santa Ana CA 927
SB South Bend IN 466
SC Sacramento CA 958
SD San Diego CA 921
SE Seattle WA 981
SF San Francisco CA 941
SG Saginaw MI 486
SH Shreveport LA 711
SI Staten Island NY 103
SJ San Jose CA 951
SK Schenectady NY 123
SL St. Louis MO 631
SM Shawnee Mission KS 662
SN Stockton VA 952
SO San Antonio TX 782
SP St. Petersburg FL 337
SQ Spartanburg SC 293
SR San Bernardino CA 924
SS Silver Spring MD 209
SU St. Paul MN 551
SW Spokane WA 992
SX Sioux City IA 511
SY Syracuse NY 132
TA Tampa FL 336
TC Tacoma WA 983
TL Tallahassee FL 323
TH Terre Haute IN 478
TN Torrance CA 905
TO Toledo OH 436
TP Topeka KS 666
TR Trenton NJ 086
TS Tulsa OK 741
TU Tucson AZ 857
UT Utica NY 135
VB Virginia Beach VA 234
VN Van Nuys CA 913, 914
WA West Allis WI 532
WB Wilkes-Barre PA 187
WC West Valley City UT 841
WE Worcester MA 016
WF Wichita Falls TX 763
WG Winter Haven FL 338
WH Wheeling WV 260
WI Wilmington DE 198
WK Wichita Falls KS 672
WL Waterloo IA 507
WM Williamsport PA 177
WN Wilmington NC 284
WO Warren OH 444
WP West Palm Beach FL 334
WR Warren MI 480
WT Waterbury CT 067
WW Warwick RI 028
WX Waco TX 766/767
XA Springfield MA 011
XB Sheboygan WI 530
XC Scranton PA 185
XH Springfield OH 455
XJ San Juan PR 009
XL Springfield IL 627
XM St. Joseph MO 645
XO Springfield MO 657, 658
XR Salem OR 973
XU Salt Lake City UT 841
YK Yonkers NY 107
YO Youngstown OH 445
YR York PA 173, 174

Foreign Country and United States (U.S.) Possession Codes

Country Code Name of Foreign Country or Possession
AA Aruba
AC Antigua and Barbuda
AF Afghanistan
AG Algeria
AJ Azerbaijan
AL Albania
AM Armenia
AN Andorra
AO Angola
AQ American Samoa
AR Argentina
AS Australia
AT Ashmore and Cartier Island
AU Austria
AV Anguilla
AY Antarctica
BA Bahrain
BB Barbados
BC Botswana
BD Bermuda
BE Belgium
BF Bahamas, The (Known as "The Bahamas" Only in CTW program)
BF Eleuthera Island
BG Bangladesh
BH Belize
BK Bosnia-Herzegovina
BL Bolivia
BM Burma
BN Benin (Dahomey)
BO Belaris
BP Solomon Islands
BQ Navassa Island
BR Brazil
BS Bassas da India
BT Bhutan
BU Bulgaria
BV Bovet Island
BX Brunei
BY Burundi
CA Canada
CB Cambodia (Kampuchea)
CD Chad
CE Sri Lanka
CF Congo (Brazzaville)
CG Congo, Democratic Republic of (Zaire) (Known as Democratic Republic of Congo, ONLY in CTW program)
CG Zaire (Democratic Republic of Congo)
CH China, Peoples Republic of (including Inner Mongolia, Tibet and Manchuria)
CI Chile
CJ Cayman Islands
CK Cocos (Keeling) Island
CM Cameroon
CN Comoros
CO Colombia
CQ Northern Mariana Islands
CR Coral Sea Islands Territory
CS Costa Rica
CT Central African Republic
CU Cuba
CV Cape Verde
CW Cook Island
CY Cyprus
DA Denmark
DJ Djibouti
DO Dominica
DQ Jarvis Island
DR Dominican Republic
EC Ecuador
EG Egypt
EI Ireland, Republic of (Eire)
EK Equatorial Guinea
EN Estonia
ER Eritrea
ES El Salvador
ET Ethiopia
EU Europa Island
EZ Czech Republic
FG French Guiana
FI Finland
FJ Fiji
FK Falkland Islands (Islas Malvinas)
FM Micronesia, Federal States of
FO Faroe Islands
FP French Polynesia (Tahiti)
FQ Baker Island
FR France
FS French Southern and Antarctic Lands
GA Gambia, The
GB Gabon
GG Georgia
GH Ghana
GI Gibraltar
GJ Grenada (Southern Grenadines)
GK Guernsey
GL Greenland
GM Germany
GO Glorioso Islands
GP Guadeloupe
GQ Guam
GR Greece
GT Guatemala
GV Guinea
GY Guyana
GZ Gaza Strip
HA Haiti
HK Hong Kong
HM Heard Island and McDonald Islands
HO Honduras
HQ Howland Island
HR Croatia
HU Hungary
IC Iceland
ID Indonesia (including Bali, Belitung, Flores, Java, Moluccas, Sumatra, and Timor)
IM Isle of Man
IN India
IO British Indian Ocean Territory
IP Clipperton Island
IR Iran
IS Israel
IT Italy
IV Cote d’Ivoire (Ivory Coast)
IZ Iraq
JA Japan (Known as Japan only in CTW program)
JA Ryukyu Islands
JE Jersey
JM Jamaica
JN Jan Mayan
JO Jordan
JQ Johnston Atoll
JU Juan de Nova Island
KE Kenya
KG Kyrgyzstan
KN Korea, Democratic People’s Republic of (North)
KQ Kingman Reef
KR Kiribati (Gilbert Island)
KS Korea, Republic of (South)
KT Christmas Island (Indian Ocean)
KU Kuwait
KZ Kazakhstan
LA Laos
LE Lebanon
LG Latvia
LS Liechtenstein
LT Lesotho
LU Luxembourg
LY Libya
MA Madagascar (Malagasy Republic)
MB Martinique
MC Macau
MD Moldova
MF i Mayotte
MG Mongolia
MH Montserrat
MI Malawi
MK Macedonia (Former Yugoslav Republic of)
ML Mali
MN Monaco
MO Morocco
MP Mauritius
MQ Midway Islands
MR Mauritania
MT Malta
MU Oman
MV Maldives
MX Mexico
MY Malaysia (Known as Malaysia ONLY in CTW program)
MY Sarawak
MZ Mozambique
NC New Caledonia
NE Niue
NF Norfolk Island
NG Niger
NH Vanuatu
NI Nigeria
NL Netherlands
NO Norway
NP Nepal
NR Nauru
NS Suriname
NT Bonaire (Known as "Netherlands Antilles" ONLY in CTW program)
NT Curacao
NT Netherlands Antilles
NU Nicaragua
NZ New Zealand
OC Other Country
PA Paraguay
PC Pitcairn Island
PE Peru
PF Paracel Islands
PG Spratly Islands
PK Pakistan
PL Poland
PM Panama
PO Azores (Known as "Portugal" ONLY in the CTW program)
PO Portugal
PP Papua New Guinea
PS Palau, Republic of
PU Guinea-Bissau
QA Qatar (Katar)
RE Reunion
RM Marshall Islands
RO Romania
RP Philippines
RQ Puerto Rico
RS Kurile Islands
RS Russia
RW Rwanda
SA Saudi Arabia
SB St. Pierre and Miquelon
SC St. Kitts (St. Christopher and Nevis)
SE Seychelles
SF South Africa
SG Senegal
SH St. Helena ("Ascension Island" and "Tristan de Cunha Island Group" )
SI Slovenia
SL Sierra Leone
SM San Marino
SN Singapore
SO Somalia
SP Balearic Islands (Mallorca, etc.) (Known as "Spain" ONLY in CTW program)
SP Canary Islands
SP Spain
ST St. Lucia
SU Sudan
SV Svalbard (Spitsbergen)
SW Sweden
SX South Georgia and the South Sandwich Islands
SY Syria
SZ Switzerland
TC Abu Dhabi (Known as "United Arab Emirates" ONLY in the CTW program)
TC Dubai
TC United Arab Emirates
TD Trinidad and Tobago
TE Tromelin Island
TH Thailand
TI Tajikistan
TK Turks and Caicos Islands
TL Tokelau
TN Tonga
TO Togo
TP Sao Tome and Principe
TS Tunisia
TT East Timor
TU Turkey
TV Tuvalu
TW Taiwan
TX Turkmenistan
TZ Tanzania, United Republic of
UC Unknown Country
UG Uganda
UK Great Britain (United Kingdom) (Known as "United Kingdom" ONLY in the CTW program)
UK Northern Ireland
UK United Kingdom (England, Wales, Scotland, Northern Ireland)
UP Ukraine
UV Burkina Faso (Upper Volta)
UY Uruguay
UZ Uzbekistan
VC St. Vincent and The Grenadines (Northern Grenadines)
VC Windward Island
VE Venezuela
VI Redonda (known as Virgin Islands (British) ONLY in the CTW program)
VI Tortola
VI Virgin Islands (British)
VM Vietnam
VP Corsica
VQ Virgin Islands (US)
VT Vatican City
WA Namibia
WE West Bank
WF Wallis and Futuna
WI Western Sahara
WQ Wake Island
WS Western Samoa
WZ Swaziland
YM Yemen (Aden)
YO Montenegro (Known as Yugoslavia ONLY in CTW program)
YO Serbia
YO Yugoslavia (Kosovo, Montenegro, Serbia)
ZA Zambia
ZI Zimbabwe

Zone Improvement Plan (ZIP) Code Range Sorted by Code

Always add the numerics 01 to the three-digit ZIP Codes shown below:

ZIP Code Range State/U.S. Possession Code State
005, 063, 100 through 149 NY New York
006, 007, 009 PR Puerto Rico
008 VI Virgin Island
010 through 027, 055 MA Massachusetts
028, 029 RI Rhode Islands
030 through 038 NH New Hampshire
039 through 049 ME Maine
050 through 054, 056 through 059 VT Vermont
060 through 069 CT Connecticut
070 through 089 NJ New Jersey
090 through 098 AE Europe
150 through 196 PA Pennsylvania
197 through 199 DE Delaware
200, 202 through 205 DC District of Columbia
201, 220 through 246 VA Virginia
206 through 212, 214 through 219 MD Maryland
247 through 268 WV West Virginia
270 through 289 NC North Carolina
290 through 299 SC South Carolina
300 through 319, 398 through 399 GA Georgia
340 AA Americas
320 through 339, 341, 342, 344, 346 through 347, 349 FL Florida
350 through 352, 354 through 369 AL Alabama
370 through 385 TN Tennessee
386 through 397 MS Mississippi
400 through 427 KY Kentucky
430 through 459 OH Ohio
460 through 479 IN Indiana
480 through 499 MI Michigan
500 through 516, 520 through 528 IA Iowa
530 through 532, 534 through 535, 537 through 549 WI Wisconsin
550 through 551, 553 through 567 MN Minnesota
570 through 577 SD South Dakota
580 through 588 ND North Dakota
590 through 599 MT Montana
600 through 620, 622 through 629 IL Illinois
630, 631, 633 through 693 MO Missouri
660 through 662, 664 through 679 KS Kansas
680 through 681, 683 through 693 NE Nebraska
700, 701, 703 through 708, 710 through 714 LA Louisiana
716 through 729 AR Arkansas
730 through 732, 734 through 749 OK Oklahoma
733, 750 through 799, 885 TX Texas
800 through 816 CO Colorado
820 through 831, 834 WY Wyoming
832 through 838 ID Idaho
840 through 847 UT Utah
850 through 865 AZ Arizona
870 through 884 NM New Mexico
889 through 898 NV Nevada
900 through 908, 910 through 961 CA California
962 through 966 AP Pacific
96799 (only) AS American Samoa
967 through 968 HI Hawaii
969 PW Palau
969 GU Guam
969 MP Marianna Islands
970 through 979 OR Oregon
980 through 986, 988 through 994 WA Washington
995 through 999 AK Alaska

Abbreviations Used in Entity

For Information Return Processing, these abbreviations can appear in the street address and in the Business Master File (BMF) name line.

Note:

Abbreviation = "Abbr" in table below.

Word Abbr Word Abbr Word Abbr
Alley ALY Dale DL Hills HLS
Annex ANX Dam DM Hollow HOLW
Arcade ARC Divide DV Inlet INLT
Bayou BYU Estates EST Island IS
Beach BCH Expressway EXPY Islands ISS
Bend BND Extension EXT Junction JCT
Bluff BLF Falls FLS Knolls KNLS
Bottom BTM Ferry FRY Lake LK
Branch BR Field FLD Lakes LKS
Bridge BRG Fields FLDS Landing LNDG
Brook BRK Flats FLT Light LGT
Burg BG Ford FRD Loaf LF
Bypass BYP Forest FRST Locks LCKS
Camp CP Forge FRG Lodge LDG
Canyon CYN Fork FRK Manor MNR
Cape CPE Forks FRKS Meadows MDWS
Causeway CSWY Fort FT Mill ML
Center CTR Freeway FWY Mills MLS
Cliffs CLFS Gardens GDNS Mission MSN
Club CLB Gateway GTWY Mount MT
Corner COR Glen GLN Mountain MTN
Corners CORS Green GRN Orchard ORCH
Course CRSE Grove GRV Pines PNES
Cove CV Harbor HBR Plain PLN
Creek CRK Haven HVN Plains PLNS
Crescent CRES Heights HTS Plaza PLZ
Crossing XING Hill HL Point PT
Port PRT Shores SHRS Tunnel TUNL
Prairie PR Spring SPG Turnpike TPKE
Radial RADL Springs SPGS Union UN
Ranch RNCH Square SQ Valley VLY
Rapids RPDS Station STA Viaduct VIA
Rest RST Stream STRM View VW
Ridge RDG Summit SMT Village VLG
River RIV Trace TRCE Ville VL
Shoal SHL Track TRAK Vista VIS
Shoals SHLS Trail TRL Wells WLS
Shore SHR Trailer TRLR    

Military City, State and Zone Improvement Plan (ZIP) Codes

City Code (Military) State Code (Military) ZIP Code (3-digit Range) Geographic Region
APO, DPO or FPO AA 340 Americas (Miami)
APO, DPO or FPO AE 090 through 098 Europe (New York)
APO, DPO or FPO AP 926 through 966 Pacific (San Francisco)

Signs of Fraud

If Then
The entity listed on Section 16 and the entity listed on Section 01 match Delete the data record using Action Code (AC) "2" .
Error Reason Code 16 present and the Document Code equals 32, 71, 79, 92 or 96
and
transcription is accurate
and
federal tax withheld exceeds income
Delete the data record using Action Code (AC) "2" . Secure the entire submission if possible and send to:
Internal Revenue Service
Frivolous Return Program Mail Stop 4390
1973 Rulon White Blvd
Ogden, UT 84201
Error Reason Code 16 present and the Document Code equals 10, 32, 71, 79, 91, 92, 95, 96, or 97
and
transcription is accurate
and
all income fields and federal tax withheld appear marked in error and the withholding exceeds the tolerance of income reported
Delete the data record using Action Code (AC) "2" . Secure the entire submission if possible and send to:
Internal Revenue Service
Frivolous Return Program Mail Stop 4390
1973 Rulon White Blvd
Ogden, UT 84201
The federal tax withheld (normally Field "D" ) meets or exceeds 33 percent of stated income Place for managerial review and clearance for continued processing.

Exception:

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

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Delete the data record using Action Code (AC) "2" . Secure the entire submission if possible and send to:
Internal Revenue Service
Frivolous Return Program Mail Stop 4390
1973 Rulon White Blvd
Ogden, UT 84201
The entity in Section 16 is or implies an Internal Revenue Official, revenue officer or business operation Delete the data record using Action Code (AC) "2" .
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Delete the data record using Action Code (AC) "2" . Secure the entire submission if possible and send to SE:W:CAS:SP:PPB:BMF through your local Planning and Analysis (P&A) staff.
The submission appears to fraudulent for any other reason than listed above Delete the data record using AC "2" . Secure the entire submission if possible and send to:
Internal Revenue Service
Frivolous Return Program Mail Stop 4390
1973 Rulon White Blvd
Ogden, UT 84201.

Valid Payment Codes

Field F Form Number Valid Payment Codes
103 or 203 Form 1098-F A (Box 1), B (Box 2), C (Box 3), and D (Box 4)
110 or 210 Form 1099-K C (Box 1a), D (Box 1b), G (Box 4), H (Box 5a), I (Box 5b), J (Box 5c), K (Box 5d), L (Box 5e), M (Box 5f), N (Box 5g), O (Box 5h), P (Box 5i), Q (Box 5j), R (Box 5k), and S (Box 5k)
116 or 216 Form 1099-LS A (Box 1)
125 or 225 Form 3921 C (Box 3) and D (Box 4)
126 or 226 Form 3922 C (Box 3), D (Box 4), E (Box 5), and H (Box 8)
127 or 227 Form 5498-SA A (Box 1), B (Box 2), C (Box 3), D (Box 4), and E (Box 5)
128 or 228 Form 5498 A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), G (Box 8), H (Box 9), I (Box 10), M (Box 12b), N (Box 13a), Q (Box 14a), and S (Box 15a)
131 or 231 Form 1099-Q A (Box 1), B (Box 2) and C (Box 3)
132 or 232 Form W-2G A (Box 1), D (Box 4) and G (Box 7)
143 or 243 Form 1099-SB A (Box 1) and B (Box 2)
150 or 250 Form 1097-BTC A (Box 1), F (Box 5a), G (Box 5b), H (Box 5c), I (Box 5d), J (Box 5e), K (Box 5f), L (Box 5g), M (Box 5h), N (Box 5i), O (Box 5j), P (Box 5k), and Q (Box 5l)
171 or 271 Form 1099-NEC A (Box 1) and D (Box 4)
172 or 272 Form 5498-ESA A (Box 1) and B (Box 2)
173 or 273 Form 1099-CAP B (Box 2)
174 or 274 Form 1098-Q A (Box 1), B (Box 3) and C (Box 4), D (Box 5a), E (Box 5b), F (Box 5c), G (Box 5d), H (Box 5e), I (Box 5f), J (Box 5g), K (Box 5h), L (Box 5i), M (Box 5j), N (Box 5k), and O (Box 5k)
175 or 275 Form 1099-S B (Box 2) and F (Box 6)
178 or 278 Form 1098-C I (Box 4c) and N (Box 5b)
179 or 279 Form 1099-B D (Box 1d), E (Box 1e), F (Box 1f), G (Box 1g), J (Box 4), N (Box 8), O (Box 9), P (Box 10), Q (Box 11), and S (Box 13)
180 or 280 Form 1099-A, B (Box 2) and D (Box 4)
181 or 281 Form 1098 A (Box 1), B (Box 2), D (Box 4), E (Box 5), and F (Box 6)
183 or 283 Form 1098-T A (Box 1), D (Box 4), E (Box 5), F (Box 6), and J (Box 10)
184 or 284 Form 1098-E A (Box 1)
185 or 285 Form 1099-C B (Box 2), C (Box 3) and G (Box 7)
186 or 286 Form 1099-G A (Box 1), B (Box 2), F (Box 6), and G (Box 7)
191 or 291 Form 1099-DIV A (Box 1a), B (Box 1b), C (Box 2a), D (Box 2b), E (Box 2c), F (Box 2d), G (Box 2e), H (Box 2f), I (Box 3), J (Box 4), K (Box5), L (Box 6), M (Box 7), O (Box 9), P (Box 10), Q (Box 11), and R (Box 12)
192 or 292 Form 1099-INT A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), H (Box 8), I (Box 9), J (Box 10), K (Box 11), and M (Box 13)
193 or 293 Form 1099-LTC A (Box 1) and B (Box 2)
195 or 295 Form 1099-MISC A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), H (Box 8), I (Box 9), J (Box 10), K (Box 11), L (Box 12), M (Box 13), and N (Box 14)
196 or 296 Form 1099-OID A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), H (Box 8), J (Box 9), K (Box 10), and L (Box 11)
197 or 297 Form 1099-PATR A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), G (Box 7), H (Box 8), I (Box 9), J (Box 10), K (Box 11), and L (Box12)
198 or 298 Form 1099-R A (Box 1), B (Box 2a), C (Box 3), D (Box 4), F (Box 6), and G (Box 10)