3.12.8 Information Returns Processing

Manual Transmittal

November 17, 2017

Purpose

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

Material Changes

(1) Editorial and spelling corrections throughout this IRM.

(2) The term "make sure" was replaced with "ensure" throughout this IRM. "Make necessary" corrections was replaced with "correct" throughout this IRM.

(3) IRM 3.12.8.1Program Scope, was added to this IRM to comply with required internal control instruction stated in IRM 1.11.2.2.5, Address Management and Internal Controls. Content includes previous content published under Purpose and Return Files. All subsequent sections in the IRM were updated to reflect the addition.

(4) IRM 3.12.8.2

  • Changed title to General Paper Error Register Correction Procedure from old title Purpose which did not fit under the new program scope section. All subsequent subsections and references were renumbered.

  • (2) Instruction to consider taxpayer intent and subject matter experts when making determinations on correcting returns which the exact conditions are not listed.

(5) IRM 3.12.8.2.1 (2) Reference to the general instruction IRM and error register title line identification was added to the instruction. IRM Procedural Update (IPU) 17U0141 issued 01-20-2017

(6) IRM 3.12.8.2.3(7)

  • Added Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, and Form 1099-INT, Interest Income, to the list of form types possible for error 16 is present validation errors. IPU 17U0088 issued 01-11-2017

  • Additional form types were added under error reason code 16 due to a review of the functional specific package. IPU 17U0494 issued 03-14-2017

  • Due to new programming additional conditions for reason code 16 and new form types added which will fall under reason 16 where added.

(7) IRM 3.12.8.2.3

  • (10) Removed obsolete local procedures to coordinate with Criminal Investigations. IPU 17U0494 issued 03-14-2017

  • (11) Removed obsolete local procedures to coordinate with Criminal Investigations. IPU 17U0494 issued 03-14-2017

(8) IRM 3.12.8.2.7(1) An example of the error was moved out of the statement and listed as the example.

(9) IRM 3.12.8.3.4 (6)

  • Instruction to reference to obsolete IRM 3.11.8, Information Return Processing, and follow instruction for previous functions was deleted.

  • Instruction was added to list the various terms used on the different forms to assist with distinguishing between the payer and the payee.

(10) IRM 3.12.8.3.5(3) Instruction to reference obsolete IRM 3.11.8, Information Return Processing, and follow previous functions instruction was deleted. Instruction the name line 2 can begin with a percent sign if a in care of name is present was added.

(11) IRM 3.12.8.3.6 Instruction to reference to obsolete IRM 3.11.8, Information Return Processing, and follow previous functions instruction was deleted.

(12) IRM 3.12.8.3.9

  • Correction made to the title by changing the "1" to and "I" . IPU17U1256 issued 08-21-2017

  • (2) Correction to the instruction by changing the field cited from a "1" to an "I" . IPU17U1256 issued 08-21-2017

(13) IRM 3.12.8.4.3(4) a) Form 1098-T, Tuition Statement, was added to the instruction as a valid original document with no money amount present.

(14) IRM 3.12.8.5

  • (6) Removed obsolete local procedures to coordinate with Criminal Investigations. IPU 17U0494 issued 03-14-2017

  • (8) f) Added an exception return to the instruction for documents processable with only federal tax withheld present. and updated the note for Form W-2G, Certain Gambling Winnings box 2 to new box 4 location. IPU 17U0494 issued 03-14-2017

(15) IRM 3.12.8.5.1

  • (3) e) Reference added to general instruction at IRM 3.12.8.2.7 (1) for instruction clarification. IPU 17U0542 issued 03-22-2017

  • (3) e) Instruction added to correct tolerance when taxpayer entry is present but nit entered in included in the gross amount field and the remaining instruction was renumbered. IPU17U1256 issued 08-21-2017

  • (4) c) Removed note and changed the instruction to be consistent with programming. IPU17U1256 issued 08-21-2017

  • (4) d) Added instruction to enter the amount present in box 1a if 1a is blank and added a reference for additional instruction. IPU17U1256 issued 08-21-2017

  • (4) f) Reference added to general instruction at IRM 3.12.8.2.7 (1) for instruction clarification. IPU 17U0542 issued 03-22-2017

  • (7) b) Added an instruction to delete fraudulent data records when error reason code 16 is present.

(16) IRM 3.12.8.5.5

  • (15) Box 13th was changed to box 13b.

  • (15) a) Box 13th was changed to box 13b.

  • (16) Box 13th was changed to box 13c.

  • (16) a) Box 13th was changed to box 13c.

  • (16) b) "SC" was added as a valid code entry.

(17) IRM 3.12.8.5.6(1) c) Added instruction on the action required when due to errors in the field when an amount comparison consistency validation is encountered by the programming on Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530). IPU 17U0088 issued 01-11-2017

(18) IRM 3.12.8.5.7

  • (3) c) Removed the words equal to or less from the instruction.

  • (3) d) Added Exhibit 3.12.8-10 for clarification of instruction for document code 32 error resolution when reason code 16 is present. IPU 17U0494 issued 03-14-2017

  • (3) d) Added an instruction to delete fraudulent data records when reason 16 is present.

(19) IRM 3.12.8.5.8

  • (1) e) Clarification of instruction to enter the sum of the amount in field 5a through 5l in field "A" , if field "A" is blank. IPU 17U0542 issued 03-22-2017

  • (1) f) Instruction added to delete the data record if a total in field "A" is significantly less than the sum of fields 5a through 5l. IPU 17U0542 issued 03-22-2017

(20) IRM 3.12.8.5.9

  • (5) b) Exception added for clarification of instruction on when to remove the NEC indicator. IPU 17U0659 issued 04-10-2017

  • (6) e) Instruction to reference to obsolete IRM 3.11.8, Information Return Processing, and follow previous functions instruction was deleted.

(21) IRM 3.12.8.6(1) Reference was added to assist in location of the payer entity data on the various returns.

(22) IRM 3.12.8.5.9 (7)

  • Payment code instruction was changed to reference Exhibit 3.12.8-11, Valid Payment Codes, to obtain the codes for each document type. Integrated Submission and Remittance Processing (ISRP) and Service Center Recognition Imaging Processing System (SCRIPS) return specific instruction was moved to paragraph b) and c) respectively. IPU 17U0088 issued 01-11-2017

  • Added instruction to use the first valid payment code from Exhibit 3.12.8-11, Valid Payment Codes, if correcting Integrated Submission and Remittance Processing (ISRP) documents with no payments codes present. IPU 17U0494 issued 03-14-2017

  • a) FATCA marked indicator returns was added to valid payment code "Z" instruction. IPU 17U0088 issued 01-11-2017

  • b) Payment code instruction when field F equals 191 or 192 was removed and placed in Exhibit 3.12.8-11. Instruction for Integrated Submission and Remittance Processing (ISRP) document specific payment code instruction was relocated here from IRM 3.12.8.5.9 (7). IPU 17U0088 issued 01-11-2017

  • c) Payment code instruction when field F equals 186 or 186 was removed and placed in Exhibit 3.12.8-11. SCRIPS return specific payment code instruction was relocated here from IRM 3.12.8.5.9 (7). A note was added to contact local analyst if this field is in error. IPU 17U0088 issued 01-11-2017

  • d) through s) Instruction on payment codes by document type was deleted and the instruction present was moved to a table format in Exhibit 3.12.8-11, Valid Payment Codes. IPU 17U0088 issued 01-11-2017

(23) IRM 3.12.8.5.9(8) b)

  • Exception added to remove even a valid date when all required indicators and codes are not present on the error register. IPU 17U0659 issued 04-10-2017

  • Updated the valid delinquent dates present in the instruction.

(24) IRM 3.12.8.5.11

  • (1) c) Instruction was changed to direct on correcting the entry on the register. Instruction to correct the physical editing on the return was removed.

  • (1 )e) Instruction was added to use day 01 if a valid month and year are present on the return with no day.

(25) IRM 3.12.8.5.13

  • (4) a) Removed transfer indicator from the instruction.

  • (5) Added new box 5 and the corresponding correction instructions and renumbered the subsequent instructions.

  • (6) Added new box 6 and the corresponding correction instructions.

  • (7) Change field E to field G in the existing instruction.

(26) IRM 3.12.8.5.14

  • (1) b) Note was moved to a specific separate instruction at IRM 3.12.8.5.14(1) c).

  • (1) d) Instruction added to follow taxpayer intent and add a day of 01 if a valid month (MM) and year (YYYY) are present without a day.

  • (6) c) Added additional criteria that field H must be a positive value to complete the instruction given.

  • (6) d) In order to reduce secondary loop errors the added additional instruction for you to enter a one in the field of the field is blank and field H has a positive value.

(27) IRM 3.12.8.5.15(10) c)

  • Added reference instruction on deleting data records and referenced Exhibit 3.12.8-10, Signs of Fraud, for additional instruction. IPU 17U0494 issued 03-14-2017

  • Removed greater than the sum of box 1d and 13 and added additional instruction addressing validation criteria for deleting fraudulent data records.

(28) IRM 3.12.8.5.15(10) and (11) Obsolete instruction for tax year 2015 field "F" and "G" were deleted and subsequent paragraphs were renumbered accordingly. IPU 17U0141 issued 01-20-2017

(29) IRM 3.12.8.5.17

  • (3) Added exception statement for document code 81 section 06 field "C" correction criteria due to programming standard date statements. IPU 17U0141 issued 01-20-2017

  • (10) Added new box 10 (field "J" ) and renumbered all subsequent instruction and stated box numbers and field definers in subsequent instruction.

  • (12) Replaced field "K" with field "L" to account for an additional field added to the form type.

(30) IRM 3.12.8.5.22(8) b) Added an instruction to delete fraudulent data records when reason 16 is present and renumbered subsequent instruction.

(31) IRM 3.12.8.5.23(4) b)

  • Added instruction on deleting data records and referenced Exhibit 3.12.8-10, Signs of Fraud, for additional instruction. Sequenced subsequent alpha list instruction. IPU 17U0494 issued 03-14-2017

  • Removed greater than the sum of box one plus three and added additional instruction addressing validation criteria for deleting fraudulent data records.

(32) IRM 3.12.8.5.26

  • (4) c) Updated the instruction to delete fraudulent data records when reason 16 is present.

  • (7) b) A note and reference was added to the instruction for field "G" correction instruction for errors related to reason code 19. IPU 17U0088 issued 01-11-2017

(33) IRM 3.12.8.5.27

  • (4) c) Removed instruction on less than or equal to the sum of income and replaced it with instruction to delete fraudulent data records when reason 16 is present. Renumbered subsequent instruction.

  • (4) d) Added instruction on deleting data records and referenced Exhibit 3.12.8-10, Signs of Fraud, for additional instruction. IPU 17U0494 issued 03-14-2017

  • (8) Added negative entry as valid on box eight, Original Issue Discount on U.S. Treasury Obligations.

  • (12) Added instruction for correction of new box 11.

  • (13) Replaced field "L" with field "M" in the existing instruction.

(34) IRM 3.12.8.5.28

  • (4) b) Moved the existing instruction from e) to b) for consistency with similar instruction in the IRM.

  • (4) c) Added instruction to delete fraudulent data records when error reason code 16 is present.

(35) IRM 3.12.8.5.29(2) c) Added instruction clarification to apply action code 7 if the entries on the register match the entries on the return. IPU 17U0494 issued 03-14-2017

(36) IRM 3.12.8.6.8(3)b) Ogden Service Center file location codes (FLCs) were added to the instruction due to consolidation efforts requiring possible production in processing year 2018.

(37) IRM 3.12.8.6.2(3) Instruction to reference to obsolete IRM 3.11.8, Information Return Processing, and follow previous functions instruction was deleted and subsequent instruction was renumbered.

(38) Exhibit 3.12.8-1 Updated the field definers for document codes 75, 81, and 96 to reflect the new fields on the forms and updated the address for the Ogden site units by removing the direction north from the street address and changing the Zone Improvement Plan (ZIP) code from 84404 to 84201.

(39) Exhibit 3.12.8-2 Updated the fields transcribed for document codes 75, 81, and 96 to reflect the new fields on the forms.

(40) Exhibit 3.12.8-4 The following spelling corrections and major city code were made to the cities listed below.

  • Brandenton to Bradenton

  • Gainsville to Gainesville

  • Metarie to Metairie

  • San Bernadino to San Bernardino

  • Salt Lake City major city code was corrected to "XU" from "XO"

(41) Exhibit 3.12.8-5 The following spelling corrections were made to the cities listed below.

  • Brandenton to Bradenton

  • Gainsville to Gainesville

  • Metarie to Metairie

  • San Bernadino to San Bernardino

(42) Exhibit 3.12.8-6 A spelling correction was made for Burma from Berma.

(43) Exhibit 3.12.8-10

  • Removed Criminal Investigation and funny box references. Added instruction to secure certain submissions and forward to Frivolous Filer. Added instruction to perform managerial review in place of Criminal Investigation clearance for continued processing. IPU 17U0494 issued 03-14-2017

  • Placed an exception of document codes when federal tax withheld exceeds 33 percent. IPU 17U0494 issued 03-14-2017

  • Added instruction to forward all data records deleted with error reason code 16 to the Frivolous Return Program.

(44) Exhibit 3.12.8-11

  • Valid payment code table was added and populated with the payment codes removed from IRM 3.12.8.5.9 (7). IPU 17U0088 issued 01-11-2017

  • Updated instruction for payment code when field F is equal to 175, 275,196, or 296 to reflect the change in payment codes due to form changes.

Effect on Other Documents

This supersedes IRM 3.12.8 dated November 14, 2016 (effective January 01, 2017). The following IRM Procedural Updates (IPUs), issued have been incorporated into this IRM: 17U0088 issued on 01-11-2017, 17U0141 issued on 01-20-2017, 17U0494 issued on 03-14-2017, 17U0542 issued on 03-22-2017, 17U0659 issued on 04-10-2017, and 17U1256 issued on 08-21-2017.

Audience

Small Business/Self Employed, Wage and Investment, Error Resolution Tax Examiners

Effective Date

(01-01-2018)

Linda J. Brown
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 Service for a variety of programs and purposes.

  2. Purpose: During daily processing data records failing the validation criteria set for information returns in the generalized mainline framework (GMF) system as data records moving through the processing run stream will fall to paper error registers. The data records appearing on the paper register must be corrected to pass the validations in order to post to good tape for use by the Service. Instruction on correcting these error registers conditions for information returns processed on paper intake systems Integrated Submission and Remittance Processing (ISRP) and Service Center Recognition Imaging Processing System (SCRIPS) under program code 44300, 44310, and 44340 are the instructions in this IRM.

  3. Audience: The users of the IRM are Submission Processing tax examiners in Input Corrections Operation and their leads and supervisors. These instructions apply to all campuses.

  4. Policy Owner: The Director of Submission Processing.

  5. Program Owner: Mail Management Data Conversion Section, Paper Processing Branch (an organization within Submission Processing).

  6. Primary Stakeholders: Small Business/Self Employed (SB/SE), Examination Operations, Headquarters Examinations are affected by the completion of these data records to good tape status.

  7. Program Goals: The goal of this program is to correct all electronic converted income information return data records failing the validations set up in generalized mainline framework (GMF) information return paper processing documents (IRPPD).

Background

  1. Paper information returns are sent to the Service by filers to fulfill their requirement to file an information return with the Service and provide their taxpayer identification number (TIN) must be converted to an electronic data record for use by the Service. Validation of the data records during conversion of these paper returns to electronic data records is required.

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, and corresponding Treasury regulations. The IRC has been amended 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

    • Hiring Incentives to Restore Employment Act

    • Foreign Account Tax Compliance ACT (FATCA)

    Note:

    The above list may not be all inclusive of the various updates to the IRC.

Responsibilities

  1. The Operations manager is responsible for securing, assigning and providing training for the staff needed to perform the task required throughout this instruction.

  2. The team manager is responsible for and assigning the error register cases to employees, controlling the work flow and timely completion of the tasks required throughout this IRM.

  3. The employee (Tax Examiner) is responsible for applying the instruction to completion of the paper error register in order to correct the electronic data record for proper posting to a master file for use by the Service.

Program Management and Review

  1. Program Reports:IRM 3.12.37, Error Resolution, IMF General Instructions, and IRM 3.12.38, Error Resolution, BMF General Instructions, should be consulted for control of error registers and Service Center ordering of error register display request cards. Below are a list of error register reports required to complete and monitor the error inventory in the Service Center.

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

    • GMF10-42, Error Register Summary, produced when the error register is printed, contains 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: Goals will be measured utilizing standard managerial reports by documents processed per hour and completion of the required amount of in error data records 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. This may be included under responsibilities for a manager

Program Controls

  1. Generalized mainline framework (GMF) is ran each work day and will create the error register based on Form 6826, Error/Reject Display Request Card, entered by the site. See IRM 3.12.38.2.2.5, Form 6826 - Service Center Replacement System (SCRS) Error/Reject Display Request Card, for instruction on preparation of the sort request.

  2. The daily error volume report (GMF10-43) will list the total volume of error records in each program in Julian date order followed by a summary page reflecting all data records in error.

Terms/Definitions/Acronyms

  1. The following are terms or acronyms utilized throughout this instruction.

    Term/Acronym Definition
    AC Action Code
    ATC Account Type Code
    DLN Document Locator Number
    EIN Employer Identification Number
    FATCA Foreign Account Tax Compliance Act
    GMF Generalized Mainline Framework
    IRP Information Return Program
    ISRP Integrated Submission and Remittance Processing
    MCC Major City Code
    MFT Master File Tax
    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 69
    PMF Payer Master File
    SCCF Service Center Control File
    SCRIPS Service Center Recognition Processing System
    SCRS Service Center Replacement System
    SME Subject Matter Expert
    SSN Social Security Number
    TIN Taxpayer Identification Number
    YYTY Current tax year being processed
    YYPY Current processing year
    ZIP Zone Improvement Plan Code

Related Resources

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

    • IRM 3.12.37, Error Resolution, IMF General Instructions

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

    • Document 12990, Records and Information Management Records Control Schedules

  2. IRM deviations must be submitted 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.

  3. The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), and the following site for additional information about the Taxpayer Bill of Rights: http://irweb.irs.gov/AboutIRS/tbor/default.aspx.

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 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-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-LTC, Long-Term Care and Accelerated Death Benefits

    • Form 1099-MISC, Miscellaneous Income

    • 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 3921, Exercise of a Qualified 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 which may arise while correcting returns or documents. Taxpayer intent must be taken into consideration. In some cases, it is necessary to refer the issue to your subject matter expert (SME), lead and/or manager to determine the proper course of action.

Error Register Format

  1. Exhibit 3.12.8-3, Information Returns Program Error Register - Field Definitions, provides the corresponding field definitions of the IRP Service Center Replacement System (SCRS) Error Register.

  2. IRM 3.12.37.6.2, Error Register Title Line, should be used to further determine corresponding field definitions for raw or loop registers.

Program Codes

  1. Listed below are the program codes as they will appear on the error register and the document codes for each program. Document codes with an asterisk to the right are document codes processed exclusively on ISRP.

    Program Code Return Type
    Document Codes
    44300 ISRP ENTERED
    • 25*

    • 26*

    • 27*

    • 28

    • 31

    • 32*

    • 50

    • 58

    • 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

    • 75

    • 79

    • 80

    • 83

    • 84

    • 85

    • 86

    • 91

    • 92

    • 95

    • 96

    • 97

    • 98

Information Return Processing Error Reasons Codes

  1. If an error reason code appears, it will be printed in the return header line.

  2. These codes are used as a guide for correcting the error record; however, there may be errors other than the one(s) identified by the error reason code.

  3. Valid Error Reason Codes on IRP error register are:

    • 11

    • 14

    • 15

    • 16

    • 17

    • 18

    • 19

    • AA

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

    1. The zone improvement plan (ZIP) code is inconsistent with the state.

    2. The ZIP code is present for a document which contains a period (.) in the state code field. The period (.) will only appear for foreign addresses.

    3. If a document has a state with a major city code, it will appear with error reason code 11; clear by deleting the state.

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

    1. The return has an account type code "T" or "J" (foreign information returns) and does not have a foreign country code.

    2. The return has an account type code other than "T" or "J" and a foreign country code is present.

  6. Error Reason Code 15 indicates the tax class, document code, and file location code of the payer document locator number (DLN) is not valid for the document being processed.

  7. Error Reason Code 16 indicates 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 Income

    • 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 indicates an error detected by ISRP. When this happens, an error indicator code will be present next to one or more of the section numbers. The entire document must be reviewed for errors.

  9. Error Reason Code AA indicates an invalid correction attempt was made. See IRM 3.12.8.2.5, Error Indicators, for invalid correction attempts.

  10. Error Reason Code 18 indicates a possible fraudulent Form 1099-MISC, Miscellaneous Income, or Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Use action code 7 to continue processing, or action code 2 with Service Center Control File (SCCF) adjustment indicator D to discontinue processing.

    Exception:

    Delete all obvious fraud and secure the entire submission if possible. See Exhibit 3.12.8-10, Signs of Fraud, to assist in data record disposition.

  11. Error Reason Code 19 indicates a possible fraudulent Form 1099-MISC, Miscellaneous Income.

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

    2. Use action code 2 with SCCF adjustment indicator D to discontinue processing.

    Exception:

    Delete all obvious fraud and secure the entire submission if possible. See Exhibit 3.12.8-10, Signs of Fraud, to assist in data record disposition.

Information Return Processing (IRP) Action Codes (AC)

  1. At least one action code must be entered on the error register to correct an error item.

  2. Valid action codes for IRP error registers are:

    • 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.

    2. See IRM 3.12.8.2.7, Deleting Error Records, for details on deleting returns from the error register.

    3. Do not use AC 2 with any other action code.

    4. AC 2 must always be followed by a SCCF adjustment indicator of D, N, or R.

  4. Action Code 6:

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

    2. This code is valid for all sections.

    3. The code is required for each section where fields are being corrected.

    4. When this code is used, at least one field within the section must be changed by lining through the incorrect field(s) and entering the correct data above the lined-out field(s).

    5. If a consecutive correction is made in section 16 on multiple documents, notate on the register the span of documents that need the correction entered.

      Caution:

      Not notating the consecutive changes needed may result in improper data entry.

  5. Action Code 7:

    1. Enter this code to the left of section 01 to indicate data on the error register is correct.

    2. This code is also used to bypass certain validity and consistency checks.

    3. Do not use AC 7 with any other action code.

    4. "Do not use AC 7 " when "%%" appears in the document identification line. If used, all remaining documents in the block will continue to loop on the register until each document is corrected individually.

Error Indicators

  1. Each invalid section on the error register may be preceded by one of the following error indicators:

    Error Indicator Condition
    #1 - ISRP Error
    #2 - Section Length Error
    • Section's required fields are not all present; or

    • Section's has more than the allowable field(s) for that section.

    #4 - Field Length Error
    • The field is variable and too many characters are present.

    • The field is fixed and too few characters are present.

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

    • Non-numeric data in a money field.

    • Frequently, error indicator #4 will be assigned to more than one section even though not all sections contain an error. When this occurs, all sections in error should be corrected with AC 6. The error indicator #4 for any section, which is correct as is, cannot be removed on the first correction attempt. Therefore, the document will loop on the error register. When it loops, clear the document from the error register with AC 7, unless there is some other error that was not corrected previously. It is not necessary to reverify that the remaining section with error indicator #4 is correct, because this was done on the first correction attempt.

    #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. As an alternative to allowing the register to loop, a dummy correction may be used.

    Example:

    If error indicator #4 appears before both sections 01 and 02, but only section 01 contains an error, use AC 6 to correct section 01.

    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 if one is present and using an AC 6. This will force 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. Income information returns are input to ISRP for various purposes. In order to allow for the special validity checks necessary to distinguish between these purposes, an "Account Type Code" (ATC) is present in the block header record.

  2. The Account Type Code (ATC) will appear on the error register in the block identification line. It is transcribed from the Transaction Code box on Form 1332, Block and Selection Record, (or on Form 3893, Re-Entry Document Control).

  3. The Account Type Codes (ATCs) are defined as follows:

    ATC Definition
    B The Form 1096 was prepared and submitted by the payer.
    C The Form 1096, is a "Dummy" prepared by IRS because the payer did not submit a Form 1096.
    J Electronically filed returns from a Foreign Treaty Country.
    P The block of returns is from a domestic payer(s), and was processed by the Integrated Submission and Remittance Processing System (ISRP).
    T Paper filed returns from a Foreign Treaty Country payer(s), for Individual Master File (IMF) type payees, and processed by ISRP.
    M Indicates the return was processed through SCRIPS and reinput through ISRP.
    S A return processed through SCRIPS.
    Z This code is reserved.

Deleting Error Records

  1. In general a return will only be deleted from the error tape for one of the following reasons:

    Error Record Deleted Condition
    Duplicate document locator numbers (DLNs) were assigned
    1. If duplicate DLNs were assigned, delete one of the documents and return it to Receipt and Control to be renumbered and reinput.

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

    Return was misblocked

    Exception:

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

    1. If a return was misblocked it should be "reinput" . Prepare Form 4227, Intra-SC Reject or Routing Slip, according to normal procedures. Indicate on the Form 4227, Intra-SC Reject or Routing Slip, "Reinput" and attach to the return.

      Reminder:

      A return coded for reinput because it was misblocked must be re-numbered and re-blocked prior to reinput.

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

    The return should never have been selected for this tax year's income information return program. Although there are no validity checks to ensure a return meets the selection criteria, Error Resolution can delete a return if they determine it does not meet the selection criteria as specified in IRM 3.10.8, Information Return Processing.
    1. If a return does not meet the selection criteria, it should be deleted. Prepare Form 4227 according to normal procedures. Indicate "Delete" on the Form 4227 and attach to the return being deleted.

    2. Use AC 2, error/reject disposition code D to delete the return from the error tape.

    The return contains conflicting information and the filer’s intent cannot be clearly determined.
    1. If specific instruction is not present in the IRM or in the section 06 instructions to rectify inconsistency the form type.

    2. Use AC 2, error/reject disposition code D to delete the return from the error tape.

    Fraud Use AC 2, error/reject disposition code D to delete the return from the error tape.
  2. When 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, are deleted, they must be re-input (with Form 3893, Re-Entry Document Control) using the same DLN originally assigned, unless the return was originally assigned an incorrect DLN. Use AC 2, Error/Reject Disposition Code R to delete an item above and reinput it using the same DLN.

  3. In certain cases it may be advantageous to delete returns and re-input them, even though they are not misblocked and they meet the selection criteria. To do this, use AC 2, Error/Reject Disposition Code R. In these cases the returns may be re-input without being re-numbered and re-blocked. 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 the Form 3893, Re-Entry Document Control, in which 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 the payer's address if it is foreign. Account Type Code "S" will be notated as "M" on Form 3893, Re-Entry Document Control, for reinput through ISRP.

  4. When deleting returns, an Error/Reject Disposition Code must also be present. This disposition code will automatically adjust the Service Center Control File (SCCF). Use one of the following codes (as appropriate):

    Error/Reject Disposition Code Action Use When:
    D Delete Document will not be re-input or when the DLN is unknown.

    Note:

    Cannot be used for Form 1096, Form 1099-R, or Form W-2G.

    R Reinput Document is being deleted and will be re-input using the same DLN.
    N Renumber Document is being deleted and will be re-input using a different DLN then do the following:
    1. Return must be renumbered and the new DLN must also be coded on the error register.

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

    3. If the document is being renumbered outside of ISRP, also enter one of the following master file codes:

      • 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, when reinputting a return with the same DLN. If the MFT needs to be changed, it is probably necessary to renumber the document, in which case Error/Reject Disposition Code N must be used. If the Account Type Code needs to be 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. When deleting a return for reinput ensure the 14 digit payer DLN (except foreign returns), payer name, payer address (except for foreign returns), and TIN (also foreign country code for foreign returns) are edited.

  9. When corrections are run against the error file, an error deletion list (SCR 11-45) is produced to show all documents which were deleted by using AC 2.

  10. Do not release any deleted document to Receipt and Control for DLN renumbering and reinput until it appears on the error deletion list, SCR 11-45.

  11. After verifying that a deleted document is on the error deletion list, release the document as follows:

    1. For documents deleted with Error/Reject Disposition Code D, dispose of the documents according to Document 12990, Records and Information Management Records Control Schedules, unless such documents need to be reinput and the D was used because a new DLN is not known.

    2. For documents deleted with Error/Reject Disposition Code R have the documents reinput using Form 3893, Re-Entry Document Control.

  12. If any discrepancies are identified through the error deletion list (e.g., return renumbered incorrectly, return coded with Error/Reject Disposition code D is reinput, etc.) contact the balancing function to resolve the discrepancy.

  13. The error deletion list will be filed in the error resolution function.

Error Register Field Breakers

  1. IRP error registers will display plus (+) and minus (-) field breakers.

  2. Field breakers will be coded only in section 06 and only then if they need changing:

    1. Use a comma (,) for plus.

    2. Use a pound sign (#) for minus.

Invalid Correction Attempts

  1. Each correction made on the error register is subject to computer validity checks. If the correction does not pass these validity checks, it will reappear on the error register with error reason code AA.

  2. Action codes other than 2, 6, or 7 are invalid correction attempts for IRP.

Action Code 2

  1. Is an invalid correction attempt when, used with any other action code.

  2. Is an invalid correction attempt when, not immediately followed by Error/Reject Disposition Code R, N or D.

  3. Is an invalid correction attempt when, the correction record contains any section other than section 01.

  4. Is an invalid correction attempt when, it is immediately followed by Error/Reject Disposition Code R or D and there is non-blank data in the correction record.

  5. Is an invalid correction attempt when, it is immediately followed by Error/Reject Disposition Code N and:

    1. A valid new DLN is not present for the correction record;

    2. A new valid block header MFT is not present for Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and blank (i.e., shown as a circled 2) for all other income information returns.

    3. The new account type code (if present) is not alphabetic.

Action Code 6

  1. Is an invalid correction attempt when, used with any other action code except another 6.

  2. Is an invalid correction attempt when, the section number of the correction section is other than 01, 02, 06, or 16 for all IRP documents except for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  3. Is an invalid correction attempt when, the section number of the section being corrected is other than 01, 02, or 06 for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  4. Is an invalid correction attempt when, used to correct more than one section and the section numbers are not in ascending order.

  5. Is an invalid correction attempt when, it is not immediately followed by an alpha field designator valid for the section being corrected.

  6. Is an invalid correction attempt when, the alpha field designators within the correction section are not in alphabetic sequence.

  7. Is an invalid correction attempt when, used to change a field that is not on the error tape.

  8. Is an invalid correction attempt when, the correction section contains invalid field breakers or fields that are too large.

  9. Is an invalid correction attempt when, the correction section does not contain at least one field breaker.

  10. Is an invalid correction attempt when, two identical sections numbers are present within a correction record and both sections do not contain AC 6.

Action Code 7

  1. Is an invalid correction attempt when, used with any other action code.

  2. Is an invalid correction attempt when, the correction record contains anything other than the error sequence number, section number 01 and AC 7.

Delinquent Transmittals

  1. All Form 1096, Annual Summary and Transmittal of U.S. Information Returns, must be processed to the Payer Master File (PMF) regardless of when received. Late transmittals for the current year being processed (yyty) will be processed. Delinquent transmittals up to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from current year being processed (i.e., if yyty equals current year being processed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ). Such returns should be in separate blocks and 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 contains payee entity data and Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  2. Listed below are the fields contained in Section 01:

    1. Field A, TIN length 9

    2. Field B, TIN Validity Bypass Indicator, length 1

    3. Field C, Name Control, length 4

    4. Field D, Name-Line1, length 40

    5. Field E, Name-Line 2, length 40

    6. Field F, Street Address, length 35

    7. Field G, City, length 22

    8. Field H, State, length 2

    9. Field I, ZIP Code, length 9

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

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

  1. There is no validity check of this field except for Form 1096, Annual Summary and Transmittal of U.S. Information Returns. However, if you notice the field was transcribed in error, correct it on the error register by lining through the incorrect TIN and entering the correct TIN above it. Payer documents must have a TIN.

    Caution:

    Document codes other than 69 should NEVER have a TIN replaced or entered obtained through research. The entered TIN present on the form is the TIN that should be passed forward for posting in the data record. The only correction for document code other than 69 for this field is to check transcription.

  2. A no-TIN return is one for which the TIN contains other than nine numerics.

  3. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, follow the rules for section 16, payer TIN (See IRM 3.12.8.6, Section 16 Error Register). Correct section 01, field A, Form 1096, Annual Summary and Transmittal of U.S. Information Returns, 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. This field is always blank.

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

  1. The Name Control is generated from the first four significant characters in Name Line1. The requirements of a Name Control are:

    1. It must contain either an alpha or numeric in the first position,

    2. The hyphen and ampersand (&) are the only special characters and may only appear in the second, third, or fourth position,

    3. It may be a single alpha or numeric,

    4. It may be blank in the fourth position,

    5. If blank in the third position, the fourth position must be blank. If blank in the second position, the third and fourth positions must both be blank.

  2. If a name control is invalid or has been generated improperly, corrections are necessary to the Name-Line 1 in order to have the correct name control generated by the computer. Never make a change to field "C" itself.

Section 01, Field D, Name Line 1

  1. The Name Line 1, payee (payer for Form 1096, Annual Summary and Transmittal of U.S. Information Returns) may not be all blank. The valid characters are alpha, hyphen, blank, numeric and ampersand.

  2. If the first name line is invalid, line through the invalid name and enter the correct name above.

  3. If two or more payee names appear on an information return, the names as they appear can be entered into the Name-Line 1. Other names can be identified for entry into the Name Line 2.

  4. If the Name Control (field C) is blank, but the Name Line 1 is not, then a correction to the Name Line 1 is probably necessary. After re-input of the Name Line 1, the Name Control will be re-generated. If no name can be found after research using the SSN, delete the document (see exception below) according to instructions in IRM 3.12.8.2.7, Deleting Error Records. For these types only edit "Unknown" to Name Line 1.

    Exception:

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

  5. Do not enter a caret for any documents.

  6. In general the entity located in the upper left hand portion of the return is the payer and the lower left hand portion the payee. Use the table below to assist in locating the appropriate entity.

    Entity Type Identified on Form
    Payee
    • Beneficiary

    • Partner

    • Shareholder

    • Participant

    • Winner

    • Transferor

    • Lender

    • Responsible Individual

    • Donor

    Exception:

    For Form 1098, Recipient and Lender mean payer, and Form 1096, does not contain payee data.

    Payer
    • Fiduciary

    • Estate

    • Trust

    • Partnership

    • Corporation

    • Employer

    • Payer

    • Trustee

    • Issuer

    • Filer

    • Lender

    • Borrower

    • Donee

    Exception:

    For Form 1098, borrower and payer mean payee.

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

  1. There is no validity check of this field unless the field contains a foreign street address. However, this field will be corrected if it is noticed that it was originally transcribed in error.

  2. If the Name Line 2 was originally transcribed in error, line through the erroneous name and enter the correct name above it.

  3. Name Line 2 can begin with a percent sign if the name is an in care of name.

  4. For Form 1096, Annual Summary and Transmittal of U.S. Information Returns, a second name line (payer) can be present. If present, do not delete the second name line.

  5. If the payee address is foreign, the street address (if present) will be coded in the Name Line 2 field. Foreign addresses can be identified by a period (.) in the first position of the state field.

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

  1. This field is validity/consistency checked for all documents. The valid characters for this field are alpha (A through Z), numeric (0 through 9), hyphen (-), blank ( ), and slash (/).

  2. If noticed the street is missing or incorrect, necessary corrections can be made for all documents.

  3. If the street address is not present on the document, enter the single character "Z" as the street address.

  4. Use standard abbreviations shown in Exhibit 3.12.8-8, Abbreviations Used in Entity, whenever possible for the street address.

  5. If the payee address is foreign, the foreign city or province and the postal code will be entered in the Street-Address field. Abbreviations should be used to limit this entry to 25 positions.

Section 01, Field G, City (Foreign Country)

  1. For all documents, if the city is present it must be alpha only. If the city for a domestic address contains numerics, it must be corrected to alphas. For example, "29 Palms" must be corrected to "Twenty nine Palms."

  2. Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) are edited to the first three positions of the city:

    1. If present, no other city information is allowed in this field.

    2. If present, the state code and ZIP code must match the military state and ZIP codes shown in Exhibit 3.12.8-9, Military City, State and Zone Improvement Plan (ZIP) Code.

  3. Major city codes may be used:

    1. If the city is a valid Major City Code (MCC), enter the ZIP code from Exhibit 3.12.8-4, Major City Codes Sorted By Major City, or Exhibit 3.12.8-5, Major Cities Sorted By Major City Code.

    2. If the city is not a valid MCC enter the city and state.

  4. If the payee address is foreign:

    1. Edit the foreign country in the city-field.

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

    3. Do not enter a foreign country code. Use abbreviations as necessary to limit this entry to no more than 15 positions.

  5. If city cannot be determined, enter three "Z" s (e.g., ZZZ).

Section 01, Field H, State (Foreign Period)

  1. If the state is present and a ZIP code is also present, the ZIP code must be valid for the state. Both will appear as fields in error when the state code is a valid code but the ZIP code is not valid for the state.

  2. If the state is present, it must be in the valid range of the state codes. If the state is not valid, the ZIP code will not be identified as a field in error (unless it is not a valid ZIP code configuration). Always check the ZIP code field when the state field must be corrected. Do not assume the ZIP code is correct. Use Exhibit 3.12.8-7, Zone Improvement Plan (ZIP) Code Range Sorted By Code, to determine the correct first 3 digits.

  3. If a correct state cannot be determined. Field I must be blank. Correct the appropriate fields (H, and/or I).

  4. If the address is foreign (including American Samoa and Panama Canal Zone), edit a period (.) in the first position of the state field.

  5. Correct field H on the error register when the state is in error unless another correction action will correct the field H problem.

  6. If both a major city code and a state code are present, both fields will be error coded. Correct by deleting the state if a valid major city code is present.

  7. If the state code is "AA" , "AE" or "AP" , use the military city, state and ZIP codes shown in Exhibit 3.12.8-9, Military City, State and Zone Improvement Plan (ZIP) Codes, to determine a valid city and ZIP code.

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

  1. The ZIP code must:

    1. Be numeric,

    2. Be five or nine numerics.

    3. Be valid for the state. The first three digits must be in the valid range of ZIP codes for the state followed by two numerics other than 00. If only three numerics are shown, add 01 to the field.

    4. Not contain embedded blanks.

    5. Be left justified.

  2. If the ZIP code is in error and can be determined from the state see Exhibit 3.12.8-7, Zone Improvement Plan (ZIP) Code Range Sorted By Code, correct field I by entering the first three digit ZIP code shown for the state followed by the numerics 01.

  3. If the ZIP code cannot be determined, proceed as follows: Blank out field I, ZIP code and field H, State.

  4. When a Major City Code (MCC) is present on payee documents, the ZIP code should not be blank. If blank, enter a three digit ZIP code shown for the MCC followed by the numerics 01.

  5. If the address is foreign, the ZIP code field should be blank.

  6. The ZIP code should always be verified for a state, even if only the state is identified as a field in error. Use Exhibit 3.12.8-7, 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 3.12.8-9, Military City, State and Zone Improvement Plan (ZIP) Codes, to determine a valid city and state.

Section 02 Error Register

  1. Section 02 of the error register contains additional payee (payer for Form 1096, Annual Summary and Transmittal of U.S. Information Returns) entity data.

  2. Listed below are the fields contained in section 02:

    1. Field A, Payer Account Number for payee. This field will be blank for Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The length of this field is 20 positions.

    2. Field B, 2nd TIN not indicator

    3. Field C, Corrected/Amended indicator

    4. Field D, check digit
      -An entry in this field is not valid. Remove the entry if any entry is present.

    5. Field E, Tin Type per PMF source. An entry in this field is valid only for Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with an Account Type Code "S" .

Section 02, Field A, Payer Account Number for Payee

  1. There is no validity check of this field for any payee type documents.

  2. If you notice the field is in error, correct it on the error register.

  3. If an entry is made in error on a payer form (Form 1096, Annual Summary and Transmittal of U.S. Information Returns) blank it out on the error register.

  4. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, will be assigned an asterisk if this field is not blank.

Section 02, Field B, 2ND TIN NOT Indicator

  1. This is a one position field/code.

  2. Valid characters are 1 (one) or blank for form types 1099 series = "B" , "DIV" , "INT" , "K" , "MISC" , "OID" and "PATR" only. It must be blank for all other documents.

  3. This field should be coded 1 (one) if the "2nd TIN Not." checkbox is checked or blank if it is not checked.

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

  1. This is a one position field/code.

  2. Valid characters are:

    1. "F" —original document

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

      Exception:

      Form 1096, Annual Summary and Transmittal of U.S. Information Returns is always original. If an entry of "G" is present change the entry to "F" .

  3. If this field is correctly coded a "G" , a document is valid with no money amounts.

  4. If this field is correctly coded a "F" , at least one money amount must be present except for the following:

    1. Form 1098-T, Tuition Statement.

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

    3. Form 1099-MISC, Miscellaneous Income, with a Direct Sales indicator of "1" .

    4. A form type with a FATCA filing requirement indicator of "1" .

    5. The document is a transmittal, Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  5. If the indicator is an "F" and accurate and no money amounts are present, except for the income information returns outlined in paragraph (4) above, delete the document using AC "2" and Error/Reject Disposition Code "D" .

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

  1. This field should always be blank.

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

  1. This is a one position field.

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

  3. Payee documents and ISRP processed Form 1096, Annual Summary and Transmittal of U.S. Information Returns, (Account Type Code "B" , "C" or "M" ) should have blanks in this field.

  4. Valid characters in this field are:

    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 the invalid entry.

  7. An incorrect TIN type will cause an error condition in the TIN type field and check digit field.

Section 06 Error Register

  1. Section 06 of the error register contains money amounts indicators and descriptions.

  2. Do not code a breaker for a money amount field unless it needs to be changed from negative to positive or from positive to negative.

  3. Money amounts have a maximum length of twelve positions.

  4. Money amount fields are always dollars only. Alpha characters are valid in indicator and description fields only.

  5. Money amount fields must be all numeric (including zero).

  6. All returns transcribed with a money amount(s) of one million dollars or greater, or losses equal to or greater than (10,000) are output to the error register for "physical" review. Review of the transcription of such returns is necessary to ensure each money amount was transcribed correctly. If the entry is a money amount, was transcribed correctly and the documents do not meet fraudulent criteria, use AC "7" . If the documents appear to be fraudulent delete the data record.

    Note:

    Returns with Account Type Code "S" must be obtained from the SCRIPS.

  7. If any of fields "A" through "U" are in error, correct the field(s) on the error register. This includes changing a blank required money amount field to zero if a zero should have been transcribed. 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:

    A money amount in a money field less than one dollar (i.e., cents only from 01 up to 99) is not a significant money amount and will not be rounded up or down but will be changed to zero.

  8. If the return does not contain a significant money amount and is not an exception below the return was selected for processing in error, delete the data record with AC "2" and Error/Reject Disposition Code "D" . Returns should contain a significant amount (greater than 99 cents) in at least one of the required money fields if the return was selected for processing with the exception of items listed below:

    1. If all money amounts are illegible and cannot be determined, delete the record and route to IRP sort unit to correspond as outlined in IRM 3.10.8.4.2, Review of Information Returns.

    2. Zero amounts in all money fields are acceptable if the return is corrected/amended return. A corrected or amended return will contain a mark in the corrected box on the face of the form and section 02 field C will contain "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 have a corrected box, will always be an original document and may have zero money amounts in section 06.

    4. Zero amounts in all money fields are acceptable if Form 1099-MISC, Miscellaneous Income, with direct sales box checked or with a FATCA filing requirement indicator of "1" .

    5. Zero amounts in all money fields are acceptable if with a FATCA filing requirement indicator of "1" on the following form types: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, Form 1099-DIV, Dividends and Distributions, Form 1099-INT, Interest IncomeForm 1099-MISC, Miscellaneous Income, Form 1099-OID, Original Issue Discount, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc.

    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:

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

      Note:

      If the return is a Form W-2G, Certain Gambling Winnings, and box 4, "Federal income tax withheld" , is the only money amount on the return delete the return as outlined above.

  9. The money amounts for each document are explained in the subsections below and appear 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, contain the required fields and box (line) numbers the fields represent for all of the returns.

  11. Correct erroneous negative amounts as follows:

    1. If the negative amount is present because of a transcription error, correct the field using AC "6" .

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

  12. It is necessary to verify prior year Form 1096, Annual Summary and Transmittal of U.S. Information Returns, were converted to the correct processing year format.

  13. Do a cursory review of the section 06 money amounts. If any amounts were input incorrectly, correct using AC "6" .

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

  15. Review all errors for input (transcription) errors. Correct transcription errors using AC "6" . If there are no input errors, release using AC "7" .

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

  17. Unused alpha field designators will no longer print in this section.

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

  1. Field A, Check box located under the filers entity data on the left.

    1. Valid character for "PSE" box marked is "1" .

    2. Valid character for "EPF/TPP" box marked is "2" .

    3. Blank is valid if a determination of the filer cannot be made.

  2. Field B, Checkbox located under the filers data on the 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 a determination of the filer cannot be made.

  3. Field C, Money amount 1

    1. This money amount field should be box 1a, "Gross amount of payment card/third party network transactions" .

    2. Only positive (including zero for corrected documents) amounts are acceptable.

    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 in box 1a in box 5a if box 1a has a positive entry and box 5a through 5l are blank.

    5. Enter the total amount in box 1b in box 1a if 1b has a positive entry and 1a is blank. See IRM 3.12.8.5.1 (3) e) above for additional instruction.

    6. Delete (AC 2D) the return if taxpayer intent cannot be established because 1a is significantly less than the combined total of 5a through 5l combined. See IRM 3.12.8.2.7 (1) for this general instruction.

  4. Field D, Money amount 2

    1. This money amount field should be box 1b, "Card Not Present transactions" .

    2. Only positive (including zero for corrected documents) amounts are acceptable.

    3. Total money entered in box 1b should be included 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 are blank.

    5. 2D the return if taxpayer intent cannot be established because 1b is significantly less than the combined total of 5a through 5l combined. See IRM 3.12.8.2.7 (1) for this general instruction.

  5. Field E, Box 2

    1. This is box 2, "Merchant category code" .

    2. This field is a four position numeric field.

    3. Blank is acceptable.

  6. Field F, Box 3

    1. This is box 3, "Number of purchase transactions" .

    2. This field is a numeric field.

    3. Blank is acceptable.

  7. Field G, Money amount 3

    1. This money amount field should be 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 are marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-10, Signs of Fraud, for instruction.

    3. Only positive amounts (including zero) are accepted.

    4. This field must be less field C.

  8. Field H, Money amount 4

    1. This money amount field should be box 5a, "January" .

    2. Only positive (including zero) amounts are acceptable.

  9. Field I, Money amount 5

    1. This money amount field should be box 5b, "February"

    2. Only positive (including zero) amounts are acceptable.

  10. Field J, Money amount 6

    1. This money amount field should be box 5c, "March" .

    2. Only positive (including zero) amounts are acceptable.

  11. Field K, Money amount 7

    1. This money amount field should be box 5d, "April" .

    2. Only positive (including zero) amounts are acceptable.

  12. Field L, Money amount 8

    1. This money amount field should be box 5e, "May" .

    2. Only positive (including zero) amounts are acceptable.

  13. Field M, Money amount 9

    1. This money amount field should be box 5f, "June" .

    2. Only positive (including zero) amounts are acceptable.

  14. Field N, Money amount 10

    1. This money amount field should be box 5g, "July" .

    2. Only positive (including zero) amounts are acceptable.

  15. Field O, Money amount 11

    1. This money amount field should be box 5h, "August" .

    2. Only positive (including zero) amounts are acceptable.

  16. Field P, Money amount 12

    1. This money amount field should be box 5i, "September" .

    2. Only positive (including zero) amounts are acceptable.

  17. Field Q, Money amount 13

    1. This money amount field should be box 5j, "October" .

    2. Only positive (including zero) amounts are acceptable.

  18. Field R, Money amount 14

    1. This money amount field should be box 5k, "November" .

    2. Only positive (including zero) amounts are acceptable.

  19. Field S, Money amount 15

    1. This money amount field should be box 5l, "December" .

    2. Only positive (including zero) amounts are acceptable.

  20. Field T and U must be blank.

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

  1. Field A, Box 1

    1. This is a date that should be present in box 1, "Date Option Granted" .

    2. This field must be in YYYYMMDD format.

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

  2. Field B, Box 2

    1. This is a date that should be present in box 2, "Date Option Exercised" .

    2. This field must be in YYYYMMDD format.

  3. Field C, Money amount 1

    1. This money amount field should be box 3, "Exercised Price Per Share" .

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

  4. Field D, Money amount 2

    1. This money amount field should be box 4, "FMV/Share on Exercise Date" .

    2. Only positive (including zero) amounts are acceptable.

    3. Field C or field D must contain 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 is present on a non amended return. Refer to IRM 3.12.8.5 (8), Section 06 Error Register, for instruction.

  5. Field E, Box 5

    1. This is a number that should be present in box 5, "Number of Shares Transferred" .

    2. Only positive (including zero) numbers are acceptable.

  6. Field F, Box 6

    1. This is a description field located 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.

  7. Field G through U must be blank.

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. This is a date that should be present in box 1, "Date Option Granted to Transferor" .

    2. This field must be in YYYYMMDD format.

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

  2. Field B, Box 2

    1. This is a date that should be present in box 2, "Date Option Exercised by Transferor" .

    2. This field must be in YYYYMMDD format.

  3. Field C, Money amount 1

    1. This money amount field should be box 3, "FMV per share on grant date" .

    2. Only positive (including zero) amounts are acceptable. See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts are present on the submission.

  4. Field D, Money amount 2

    1. This money amount field should be box 4, "FMV per share on exercise date" .

    2. Only positive (including zero) amounts are acceptable. See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts are present on the submission.

  5. Field E, Money amount 3

    1. This money amount field should be box 5, "Exercise price paid per share" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F, Box 6

    1. This is a numeric that is located in box 6, "No. of shares transferred" .

    2. Field cannot contain more than twelve numerics.

    3. Blank is acceptable

  7. Field G, Box 7

    1. This is a date that should be present in box 7, ""Date legal title transferred" " .

    2. This field must be in YYYYMMDD format.

  8. Field H, Money amount 4

    1. This money amount field should be box 8, "Excise price per share determined as if the option was exercised on the date shown in box 1" .

    2. Only positive (including zero) amounts are acceptable.

    3. Field C, D, E or H must contain 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 is present on a non amended return. Refer to IRM 3.12.8.5 (8) (a), Section 06 Error Register, for instruction.

  9. Field I through U must be blank.

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. This money amount field should be box 1, "Employee or self-employed person's Archer MSA Contributions made in yyty and yyty+1 for yyty" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Money amount 2

    1. This money amount field should be box 2, "Total Contributions made in yyty" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C, Money amount 3

    1. This money amount field should be box 3, "Total HSA or Archer MSA Contributions made in yyty+1 for yyty" .

    2. Only positive amounts (including zero) are accepted.

  4. Field D, Money amount 4

    1. This money amount field should be box 4, "Rollover Contributions not included in boxes 1, 2, or 3" .

    2. Only positive amounts (including zero) are accepted.

  5. Field E, Money amount 5

    1. This money amount field should be box 5, "Fair Market Value of HSA, Archer MSA, or MA MSA" .

    2. Only positive amounts (including zero) are accepted.

  6. Field F, Box 6

    1. This is box 6, "HSA, Archer MSA, or MA MSA" checkbox's.

    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 is checked or multiple boxes checked" .

  7. Field G through U must be blank.

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

  1. Field A, Money amount 1

    1. This money amount field should be box 1, "IRA contributions other than amounts in boxes 2-4 and 8-10..." .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Money amount 2

    1. This money amount field should be box 2, "Rollover contributions" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C, Money amount 3

    1. This money amount field should be box 3, "Roth IRA conversion amount" .

    2. Only positive amounts (including zero) are accepted.

  4. Field D, Money amount 4

    1. This money amount field should be box 4, "Recharacterized contributions" .

    2. Only positive amounts (including zero) are accepted.

  5. Field E, Money amount 5

    1. This money amount field should be box 5, "Fair market value of account" .

    2. Only positive amounts (including zero) are accepted.

  6. Field F, Money amount 6

    1. This money amount field should be box 6, "Life insurance cost included in box 1" .

    2. Only positive amounts (including zero) are accepted.

  7. Field G

    1. 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 is checked or multiple boxes checked.

  8. Field H, Money amount 7

    1. This money amount field should be box 8, "SEP contributions" .

    2. Only positive amounts (including zero) are accepted.

  9. Field I, Money amount 8

    1. This money amount field should be box 9, "SIMPLE contributions" .

    2. Only positive amounts (including zero) are accepted.

  10. Field J, Money amount 9

    1. This money amount field should be box 10, "Roth IRA contributions" .

    2. Only positive amounts (including zero) are accepted.

  11. Field K, Box 11

    1. Check for RMD for yyty.

    2. The valid code 1 "RMD" .

    3. Blank if box is not checked.

  12. Field L, Box 12a

    1. This is a date present in box 12a, "RMD date" .

    2. This field must be in YYYYMMDD format.

    3. This field may be blank.

  13. Field M, Money amount 10

    1. This money amount field should be box 12b, "RMD amount" .

    2. Only positive amounts (including zero) are accepted.

  14. Field N, Money amount 11

    1. This money amount field should be box 13a, "Postponed contribution" .

    2. Only positive amounts (including zero) are accepted.

  15. Field O, Box 13b

    1. This is the year in box 13b, "Year" .

    2. This field must be in YYYY format.

    3. This field may be blank.

  16. Field P, Box 13c

    1. This is the code present in box 13c, "Code" .

    2. Valid characters are: "PL" or "EO" followed by six numerics or FD or SC without numerics.

    3. This field may be blank.

  17. Field Q, Money amount 12

    1. This money amount field should be box 14a, "Repayments" .

    2. Only positive amounts (including zero) are accepted.

  18. Field R, Box 14b

    1. This is the code present in box 14b, "Code" .

    2. Valid characters are: "QR" or "DD" .

    3. This field may be blank.

  19. Field S, Money amount 13

    1. This money amount field should be box 15a, "FMV of certain specified assets" .

    2. Only positive amounts (including zero) are accepted.

  20. Field T, Box 15b

    1. This is the code present in box 15b, "Code(s)" .

    2. Up to two of the following characters are valid: "A" , "B" , "C" , "D" , "E" , "F" , "G" . Characters must be unique and cannot be repeated in the field.

      Example:

      "AB" , "AC" , "CG" , "B" , "BG" , "F" and G are all valid entries. Invalid entries for the field are: "BB" , "CC" and "GG" .

    3. If two matching characters are in the field remove one of the characters.

      Example:

      A taxpayer entry of "CC" would be changed to "C" .

    4. If more than two unique codes apply, then "H" is the valid entry. If more than two valid codes are present remove the codes and enter "H" .

    5. If "H" is present with any code edit the entry to "H" .

    6. Blank is a valid entry.

    7. Blank the field if only invalid codes are present.

  21. Field U must be 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. This money amount field should be box 1, "Gross distribution" .

    2. Only positive amounts (including zero) are accepted.

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

  2. Field B, Money amount 2

    1. This money amount field should be box 2, "Earnings" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C, Money amount 3

    1. This money amount field should be box 3, "Basis" .

    2. Only positive amounts (including zero) are accepted.

  4. Field D, Box 4

    1. Check for Trustee-to-trustee transfer.

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

    3. Blank if box is not checked.

  5. Field E, Box 5

    1. Check for Private or State or Coverdell ESA.

    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 if none or multiple boxes are checked.

  6. Field F, Box 6

    1. Check box if the recipient is not the designated beneficiary.

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

    3. Blank if box is not checked.

  7. Fields G through U must be blank.

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

  1. Field A, Money amount 1

    1. This money amount field should be box 1, "Gross winnings" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Box 2

    1. This is box 2, "Date won" .

    2. The date must be in YYYYMMDD format.

    3. The date can be blank.

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

  3. Field C, Money amount 2

    1. This money amount field should be box 4, "Federal income tax withheld" .

    2. Only positive amounts (including zero) are accepted.

    3. This field must be 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 are marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-10, Signs of Fraud, for instruction.

  4. Field D, Money amount 3

    1. This money amount field should be box 7, "Winnings from identical wagers" .

    2. Only positive amounts (including zero) are accepted.

  5. Fields E through U must be blank.

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

  1. Field A, Money amount 1

    1. This money amount field should be box 1, "Total" .

    2. Only positive amounts (including zero) are accepted.

    3. Total money entered in box 1 should equal the sum of the entries for box 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 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 5l are blank.

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

    6. 2D the return if the taxpayer intent cannot be established because box 1 has an entry that is significantly less than the combined total of 5a through 5l. See IRM 3.12.8.2.7 (1) for this general instruction.

  2. Field B, Box 2a

    1. This is box 2a, "Code" .

    2. This field may be 1 alpha character long.

    3. Valid characters are A, C, or O.

    4. Blank is acceptable.

  3. Field C, Box 2b

    1. This alpha numeric field should be box 2b, "Unique Identifier" .

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

    3. For entries longer than 39 characters enter the first 39 characters present.

    4. There is no validity check for this field.

  4. Field D, Box 3

    1. This is box 3, "Bond type" .

    2. This field may be 3 characters long (blank is accepted).

    3. Valid characters are: 101, 199 and blank.

  5. Field E, Money amount 2

    1. This money amount field should be box 5a, "January" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F, Money amount 3

    1. This money amount field should be box 5b, "February" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Money amount 4

    1. This money amount field should be box 5c, "March" .

    2. Only positive (including zero) amounts are acceptable.

  8. Field H, Money amount 5

    1. This money amount field should be box 5d, "April" .

    2. Only positive (including zero) amounts are acceptable.

  9. Field I, Money amount 6

    1. This money amount field should be box 5e, "May" .

    2. Only positive (including zero) amounts are acceptable.

  10. Field J, Money amount 7

    1. This money amount field should be box 5f, "June" .

    2. Only positive (including zero) amounts are acceptable.

  11. Field K, Money amount 8

    1. This money amount field should be box 5g, "July" .

    2. Only positive (including zero) amounts are acceptable.

  12. Field L, Money amount 9

    1. This money amount field should be box 5h, "August" .

    2. Only positive (including zero) amounts are acceptable.

  13. Field M, Money amount 10

    1. This money amount field should be box 5i, "September" .

    2. Only positive (including zero) amounts are acceptable.

  14. Field N, Money amount 11

    1. This money amount field should be box 5j, "October" .

    2. Only positive (including zero) amounts are acceptable.

  15. Field O, Money amount 12

    1. This money amount field should be box 5k, "November" .

    2. Only positive (including zero) amounts are acceptable.

  16. Field P, Money amount 13

    1. This money amount field should be box 5l, "December" .

    2. Only positive (including zero) amounts are acceptable.

  17. Field Q,

    1. This field is a checkbox located at the lower left hand side of the document under the recipient’s entity information.

    2. Valid characters are:
      1 for the first box checked
      2 for the second box checked

    3. If blank enter "1" .

    4. If the invalid character of "3" is present, secure the document and correct the entry as "1" or "2" depending on taxpayer intent. If taxpayer intent cannot be determined enter "1" .

  18. Fields R through U must be blank.

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 should reflect the number if original documents transmitted by the 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, Annual Summary and Transmittal of U.S. Information Returns, this entry will be coded before a slash (/) in box 3 ("25/" ) and should be the same as the number appearing in the position on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. If the numbers agree, input AC "7" .

    3. Only positive amounts (including zero) are accepted.

    4. For Account Type Code SForm 1096, Annual Summary and Transmittal of U.S. Information Returns, the entry in this field is calculated by the scanner and may not match the entry in box 3. If this field is zero on an Account Type Code SForm 1096, Annual Summary and Transmittal of U.S. Information Returns, and field B is also zero, enter 1 in field A.

    5. This field must be greater than or equal to field J, Original Documents Subject to Penalty. If not, both field A and field J will be considered in error.

    6. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting more than 998 payee, documents will appear in the error register on the first pass only.

  2. Field B,

    1. This field should reflect the number if amended detail documents transmitted by the 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, Annual Summary and Transmittal of U.S. Information Returns, this entry will be coded after a slash (/) in box 3 (i.e., "25/" ) and should be the same as the number appearing in that position on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. If the numbers agree, input AC 7.

    3. Only positive amounts (including zero) are accepted.

    4. For Account Type Code SForm 1096, Annual Summary and Transmittal of U.S. Information Returns, the entry in this field is calculated by the scanner and may not match the entry in box 3.

    5. This field must be greater than or equal to field K, Amended Documents Subject to Penalty. If not, both field B and field K will be considered in error.

    6. Form 1096, Annual Summary and Transmittal of U.S. Information Returns transmitting more than 998 payee, documents will appear in the error register on the first pass only.

  3. Field C, Money amount from Box 4

    1. This money amount field should be the "Federal income tax withheld" .

    2. This field must be equal to or greater than zero.

  4. Field D, Money amount from Box 5

    1. This amount should be the total amount reported for the Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    2. This field must be equal to or greater than zero.

  5. Field E, "Form 1099-MISC with NEC in box 7 check" indicator from Box 7

    1. The valid codes are 1 and blank.

    2. If field is marked, enter 1.

      Exception:

      Blank the field if a payment indicator of "G" is not present in Field G, Payment Codes, or when Field F, TIN type and return code, is anything other than 195 or 295. See IRM 3.12.8.5.9 (8) for additional instruction.

    3. Blank if field is not marked.

      Reminder:

      Account type codes B, C, and M which contain an invalid character or number should be blanked out.

  6. Field F,

    1. This field should contain the TIN type and return code. It is edited immediately before the preprinted or edited return code that identifies the type of returns transmitted for ISRP processed returns. SCRIPS processed returns auto generate the field.

    2. The valid TIN type code 1 is EIN.

    3. The valid TIN type code 2 is SSN.

    4. This field must be one of the following three (3) digit combinations.

      Exception:

      If there is no form type marked in box 6 to indicate the form type transmitted and it cannot be determined by notations on the face of the form enter "195" or "295" 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-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-LTC * 193 or 293
      Form 1099-MISC 195 or 295
      Form 1099-OID 196 or 296
      Form 1099-PATR 197 or 297
      Form 1099-Q 131 or 231
      Form 1099-QA *
      Tax Year 2015 ONLY
      21A
      Form 1099-R 198 or 298
      Form 1099-S 175 or 275
      Form 1099-SA * 194 or 294
      Form 3921 * 125 or 225
      Form 3922 * 126 or 226
      Form 5498 128 or 228
      Form 5498-ESA * 172 or 272
      Form 5498-QA *
      Tax Year 2015 ONLY
      22A
      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, Annual Summary and Transmittal of U.S. Information Returns, processed through SCRIPS (Account Type Code "S" in the document header) will have a "5" for the first character if the TIN type is blank or it cannot be determined. Correct by researching and entering the correct number above.

  7. Field G, Payment Codes must be alpha, in ascending order and may not be repeated. If the payment code field is in error on an ISRP entered form remove the invalid entry using Exhibit 3.12.8-11, Valid Payment Codes.

    1. Payment code "Z" is used for anyForm 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting only "amended" or FATCA marked detail documents with no money amounts.

    2. ISRP entered documents, must contain data in this field for the following returns and may contain data for other form types: Form 1099-DIV, Dividends and Distributions, Form 1099-G, Certain Government Payments, and Form 1099-MISC, Miscellaneous Income. If no payment code is present and the field is in error enter the first valid payment code using Exhibit 3.12.8-11, Valid Payment Codes.

    3. SCRIPS entered documents (Account Type Code "S" ) will have payment code(s) for all Form 1096, Annual Summary and Transmittal of U.S. Information Returns, processed by the SCRIPS system.

      Reminder:

      Contact the local analyst immediately if invalid payment codes on account type code "S" are present on RAW registers.

  8. Field H, Delinquent Return Indicator and Date

    1. These entries if applicable, should be in the first seven boxes under the wording "For Official Use Only" or the date may be derived from the IRS received date stamp in the "For Official Use Only" box.

    2. If a delinquent return indicator is "P" or "X" , it must be followed by a valid date. If the delinquent date is not present locate the valid delinquent date on the return using the table below. A valid date is one which has the following format YYYYMMDD, where YYYY is the processing year MM is equal to 01 through 12 and DD is equal to 01 through 31.

      Delinquent Indicator 1099-MISC NEC Indicator Required Payment Code Valid Date Range
      P blank any ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2018/12/31
      X blank any ≡ ≡ ≡ ≡ ≡ through 2018/12/31
      P 1 G ≡ ≡ ≡ ≡ ≡ through 2018/12/31

      Exception:

      Delete the date if the required indicators and codes are not present on the register.

      X 1 G ≡ ≡ ≡ ≡ ≡ ≡ through 2018/12/31

      Exception:

      Delete the date if the required indicators and codes are not present on the register.

    3. The valid entries for the delinquent return indicator for an Account Type Code B or CForm 1096 are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    4. The valid entries for an Account Type Code SForm 1096 are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    5. If the delinquent return indicator is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    6. On prior year returns this field must be blank.

  9. Field I, Correspondence Indicators

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

    2. The valid entries in this field are 99, and blank. If a correct indicator cannot be determined, blank the field.

    3. If the form contains "Prepared By The IRS" on the signature line place code "99" in the correspondence indicator.

  10. Field J, Original Documents Subject to Penalty

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

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

    3. This field must be equal to or less than field A. If not both field A and field J will be considered in error.

    4. Only positive amounts (including zero) are accepted.

    5. If field J is in error on Account Type Code "S" documents, notify your campus staff analyst.

  11. Field K, Amended Documents Subject to Penalty

    1. The entry for Account Type Code "B" and account code "C" documents can be found in the bottom left corner of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The number will be coded after a slash (/) (i.e., "25/" ).

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

    3. If field K is in error on Account Type Code "S" documents in raw register, notify your campus staff analyst and supply examples for forwarding to the IRP Analyst.

    4. This field must be equal to or less than field B. If not both field B and field K will be considered in error.

    5. Only positive amounts (including zero) are accepted.

  12. Field L, Year Indicator

    1. An entry should be present in this field on Account Type Code "B" and account code "C" documents.

    2. The only valid entries on an Account Type Code "B" and account code "C" document are 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 are always equal to the three previous prior years.

    3. This field must be blank for all Account Type Code "S" Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  13. Field M through U must be blank.

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

  1. Field A, Money amount 1

    1. This money amount field should be box 1, "Coverdell ESA contributions" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Money amount 2

    1. This money amount field should be box 2, "Rollover contributions" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C through U must be blank.

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

  1. Field A

    1. This is box 1, "Date of sale or exchange" .

    2. The date of exchange must be in YYYYMMDD format.

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

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

    5. If a valid MM and YYYY are present with no DD, enter the day of "01" with the YYYYMM present on the return.

  2. Field B Money amount 1

    1. This money amount should be box 2 "Aggregate amount rec'd" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C, Box 3

    1. This field should be box 3 "No. of shares exchanged" .

    2. Field is numeric.

  4. Field D, Box 4

    1. This field should be box 4 "Classes of stock exchanged" .

  5. Fields E through U must be blank.

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

  1. Field A, Money amount 1

    1. This money amount should be box 1a, "Annuity amount on start date" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B

    1. This is box 1b, "Annuity start date" .

    2. The date must be in YYYYMMDD format.

    3. If the date is not edited correctly, edit to YYYYMMDD format by circling the payer's entry and entering the correct date format from above.

    4. Any date and year is valid as long as it is a valid day.

  3. Field C, Box 2

    1. This is the checkbox "Check if start date may be accelerated" .

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

    3. Blank if box is not checked.

  4. Field D, Money amount 2

    1. This money amount should be box 3, "Total premiums" .

    2. Only positive amounts (including zero) are accepted.

  5. Field E, Money amount 3

    1. This money amount should be box 4, "FMV of QLAC" .

    2. Only positive amounts (including zero) are accepted.

  6. Field F, Money amount 4

    1. This money amount field should be box 5a, "January" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Money amount 5

    1. This money amount field should be box 5b, "February"

    2. Only positive (including zero) amounts are acceptable.

  8. Field H, Money amount 6

    1. This money amount field should be box 5c, "March" .

    2. Only positive (including zero) amounts are acceptable.

  9. Field I, Money amount 7

    1. This money amount field should be box 5d, "April" .

    2. Only positive (including zero) amounts are acceptable.

  10. Field J, Money amount 8

    1. This money amount field should be box 5e, "May" .

    2. Only positive (including zero) amounts are acceptable.

  11. Field K, Money amount 9

    1. This money amount field should be box 5f, "June" .

    2. Only positive (including zero) amounts are acceptable.

  12. Field L, Money amount 10

    1. This money amount field should be box 5g, "July" .

    2. Only positive (including zero) amounts are acceptable.

  13. Field M, Money amount 11

    1. This money amount field should be box 5h, "August" .

    2. Only positive (including zero) amounts are acceptable.

  14. Field N, Money amount 12

    1. This money amount field should be box 5i, "September" .

    2. Only positive (including zero) amounts are acceptable.

  15. Field O, Money amount 13

    1. This money amount field should be box 5j, "October" .

    2. Only positive (including zero) amounts are acceptable.

  16. Field P, Money amount 14

    1. This money amount field should be box 5k, "November" .

    2. Only positive (including zero) amounts are acceptable.

  17. Field Q, Money amount 15

    1. This money amount field should be box 5l, "December" .

    2. Only positive (including zero) amounts are acceptable.

  18. Field R through U must be blank.

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

  1. Field A

    1. The entry in box 1, "Date of closing" .

    2. The date of closing must be in YYYYMMDD format, where yyyy=yyty (processing year minus one.)

    3. If the date is not edited correctly, edit the date to YYYYMMDD format by circling the payer's entry and entering the correct date format from above.

    4. This field may be blanks or blanks followed by a date in the proper format.

    5. If the year of the date was 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. This money amount field should be box 2 "Gross proceeds" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C, Box 3

    1. Check for address or legal description.

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

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

    4. There is no validity check for this field.

  4. Field D, Box 4

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

    2. Blank if the box is not checked.

  5. Field E, Box 5

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

    2. Blank if box is not checked.

  6. Field F, Money amount 2

    1. This money amount field should be box 6 "Buyer’s part of real estate tax" .

    2. Only positive amounts (including zero) are accepted.

  7. Fields G through U must be blank.

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

  1. Field A,

    1. This field should be box 1, "Date of contribution" .

    2. The date must be in YYYYMMDD format, where yyyy=yyty (processing year minus one).

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

    4. Enter day "01" if a valid month and year are present.

  2. Field B

    1. This field should be box 2b, "Year" .

    2. Four numeric characters are valid.

  3. Field C,

    1. This field should be box 2c, "Make" .

    2. This entry can have up to 13 alpha characters.

    3. If only numerics are present blank the field.

  4. Field D,

    1. This field should be box 2d, "Model" .

    2. This entry can have up to 22 alpha numeric characters.

  5. Field E, Box 3

    1. This field should be box 3, "Vehicle or other identification number" .

    2. This entry can have up to 25 alpha numeric characters.

  6. Field F, Box 4a

    1. This field should be box 4a, "Vehicle sold in arm's length transaction to unrelated party" .

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

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

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

      Reminder:

      Mirror field A into field G if field G is also blank.

  7. Field G, Box 4b

    1. This field should be box 4b, "Date of sale" .

    2. The date must be in YYYYMMDD format, 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 H each have an entry and field H is a positive value the mirror field A. See instruction directly below for field H.

  8. Field H, Box 4c

    1. This field should be box 4c, "Gross proceeds from sale" .

    2. Only positive amounts (including zero) are accepted.

      Reminder:

      See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts are present on the submission, then 2D records present that do not meet the exception notated.

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

  9. Field I, Box 5a

    1. This field should be box 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 if box is not checked.

  10. Field J, Box 5b

    1. This field should be box 5b, "Donee certifies - needy individual" .

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

    3. Blank if box is not checked.

  11. Field K, Box 5c

    1. This field should be box 5c, "Donee certifies the following detailed description of..." .

    2. This entry can have up to 39 alpha numeric characters.

  12. Field L, Box 6a

    1. This field should be box 6a, "Did you provide goods or services..." .

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

    3. Blank if both the "Yes" and "No" boxes are checked.

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

  13. Field M, Box 6b

    1. This field should be box 6b, "Value of good provided" .

    2. Only positive amounts (including zero) are accepted.

  14. Field N, Box 6c

    1. This field should be box 6c, "Intangible religious benefit" .

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

    3. Blank if box is not checked.

  15. Field O, Box 7

    1. This field should be box 7, "Under law cannot claim more than $500" .

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

    3. Blank if box is not checked.

  16. Fields P through U must be blank.

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

  1. Field A, Box 1a

    1. This field should be box 1a "Description of property (Example 100 sh. XYZ Co.)" .

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

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

    4. This field may be blank.

    5. There is no validity check for this field.

  2. Field B, Box 1b

    1. This field should be box 1b, "Date acquired" .

    2. This may be all blanks or leading blanks followed by a date. The date must be in YYYYMMDD format, where yyyy=yyty (processing year minus one).

    3. If the date is not edited correctly, edit the date to YYYYMMDD format by circling the payer's entry and entering the correct date format from above.

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

  3. Field C, Box 1c

    1. This field should be box 1a "Date sold or disposed" .

    2. This may be all blanks or leading blanks followed by a date. The sale date must be in YYYYMMDD format, where yyyy=yyty (processing year minus one).

    3. If the date is not edited correctly, edit the date to YYYYMMDD format by circling the payer's entry and entering the correct date format from above.

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

  4. Field D, Money amount 1

    1. This money amount field should be box 1d, "Proceeds" .

    2. Positive or negative amounts (including zero) are accepted.

  5. Field E, Money amount 2

    1. This money amount field should be box 1e, "Cost or other basis" .

    2. Only positive amounts (including zero) are accepted.

  6. Field F, Money amount 3

    1. This money amount field should be box 1f, "Accrued market discount" .

    2. Only positive amounts (including zero) are accepted.

  7. Field G, Money amount 4

    1. This money amount field should be box 1g, "Wash sale loss disallowed" .

    2. Positive or negative amounts (including zero) are accepted.

  8. Field H

    1. This field should be box 2, check boxes.

    2. Valid characters are: 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. If multiple boxes are checked or an invalid character is present in the field blank the field.

  9. Field I

    1. This field is box 3 "Check if basis reported to IRS" .

    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 6

    1. This money amount field should be box 4, "Federal income tax withheld" .

    2. This field must be less than or equal to the sum of box 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 are all marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-10, Signs of Fraud, for instruction.

    4. Only positive amounts (including zero) are accepted.

  11. Field K

    1. This field should be checkbox box 5, "Check if noncovered security" .

    2. The valid code is 1 if the noncovered security box is checked.

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

  12. Field L

    1. This field should be checkbox box 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. If both boxes are checked or the filers intent cannot be determined blank the field.

  13. Field M

    1. This field is box 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 the box is not checked.

  14. Field N, Money amount 7

    1. This money amount field should be box 8, "Profit or loss realized in yyty on closed contracts" .

    2. Positive and negative amounts (including zero) are accepted.

  15. Field O, Money amount 8

    1. This money amount field should be box 9, "Unrealized profits or (loss) on open contracts 12/31/yyty-1" .

    2. Positive and negative amounts (including zero) are accepted.

  16. Field P, Located in the lower left hand corner of the document

    1. This field is, "CUSIP no."

    2. There are no validity checks for this field.

    3. Field should not exceed 13 characters.

  17. Field Q

    1. This is an check box located under the recipients entity data 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.

  18. Field R, Money amount 9

    1. This money amount field should be box 10, "Unrealized profits or (loss) on open contracts 12/31/yyty" .

    2. Positive and negative amounts (including zero) are accepted.

  19. Field S, Money amount 10

    1. This money amount field should be box 11, "Aggregate profit or (loss) on contracts" .

    2. Positive and negative amounts (including zero) are accepted.

  20. Field T

    1. This field should be checkbox box 12, "Proceeds from collectibles" .

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

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

  21. Field U, Money amount 11

    1. This money amount field should be box 13, "Bartering" .

    2. Only positive money amounts including zero are accepted.

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

  1. Field A, Money amount 1

    1. This money amount field should be box 2, "Balance of principal outstanding" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Money amount 2

    1. This money amount field should be box 4, "Fair market value of property" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C, Box 5

    1. This field is box 5 "Check here if the borrower was personally liable for repayment of the debt" .

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

    3. Blank if the box is not checked.

  4. Field D, Box 6

    1. This field is box 6, "Description of property" .

    2. All characters are valid with a maximum of 39 positions.

  5. Fields E through U must be blank.

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

  1. Field A, Money amount 1

    1. This money amount field should be box 1, "Mortgage interest received from payers/borrowers" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Money amount 2

    1. This money amount field should be box 2, "Outstanding mortgage principal as of 1/1yyty" .

    2. Only positive (including zero) amounts are valid.

  3. Field C

    1. This is the date present in box 3, "Mortgage origination date" .

    2. This field must be in YYYYMMDD format.

    3. This field may be blank or any year.

      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 if the date present is incomplete or illegible.

  4. Field D, Money amount 3

    1. This money amount field should be box 3, "Refund of overpaid interest" .

    2. Only positive (including zero) amounts are valid.

  5. Field E, Money amount 4

    1. This money amount field should be box 4, "Mortgage insurance premiums" .

    2. Only positive (including zero) amounts are valid.

      Caution:

      A money amount reported should have an additional reported amount in field A or field D to be considered a significant money amount. See also IRM 3.12.8.5 (8), Section 06 Error Register.

  6. Field F, Money amount 5

    1. This money amount field should be box 6, "Points paid on purchase of principal residence" .

    2. Only positive (including zero) amounts are valid.

  7. Field G

    1. This field is box 7 "Is address of property securing mortgage same as PAYER’S/BORROWER’S address?" .

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

    3. Blank if the box is not checked.

  8. Field H

    1. This field is box 8, "Address of property securing mortgage" .

    2. This field can have up to 39 alpha 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 in excess of 39.

    5. There is no validity check for this field.

    6. This field can be blank.

  9. Field I

    1. This field is box 9, "Description of property" .

    2. This field can have up to 39 alpha 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 in excess of 39.

    5. There is no validity check for this field.

    6. This field can be blank.

  10. Field J

    1. This is a numeric field and is box 10, "Number of mortgaged properties" .

    2. Only positive number (including zero) is valid.

  11. Field K

    1. This field is box 11, "Other" .

    2. This field can have up to 39 alpha 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 in excess of 39.

    5. There is no validity check for this field.

    6. This field can be blank.

  12. Fields L through U must be blank.

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

  1. Field A, Money amount 1

    1. This money amount field should be box 1, "Payments received for qualified tuition and related expenses" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money amount 2

    1. This money amount field should be box 2 "Amounts billed for qualified tuition and related expenses" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C

    1. This is the TIN check box to the right of the "STUDENT’S taxpayer identification no." and to the left of box 3.

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

    3. Blank if box is not checked.

  4. Field D, Box 3

    1. This is box 3 "Check if you have changed your reporting for yyty" .

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

    3. Blank if box is not checked.

  5. Field E, Money amount 3

    1. This money amount field should be box 4 "Adjustment made for a prior year" .

    2. Positive and negative money amounts (including zero) are acceptable.

  6. Field F, Money amount 4

    1. This money amount field should be box 5 "Scholarships or grants" .

    2. Only positive (including zero) amounts are accepted.

  7. Field G, Money amount 5

    1. This field should be box 6 "Adjustments to scholarships or grants for a prior year" .

    2. Positive and negative money amounts (including zero) are acceptable.

  8. Field H, Box 7

    1. This is box 7 "Check this box if the amount in box 1 or 2 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 if box is not checked.

  9. Field I, Box 8

    1. This field is box 8 "Check if at least half-time student" .

    2. Valid code is 1 if box is checked.

    3. Blank if box is not checked.

  10. Field J, Box 9

    1. This field is box 9 "Check is a graduate student..." .

    2. Valid code is 1 if box is checked.

    3. Blank if box is not checked.

  11. Field K, Money amount 6

    1. This field is box 10 "Ins. contract reimb./refund" .

    2. Positive and negative amounts (including zero) are accepted.

  12. Field L through U must be blank.

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

  1. Field A, Money amount 1

    1. This money amount field should be box 1, "Student loan interest received by lender" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B

    1. This field is box 2, "Check if box 1 does not include..." .

    2. Valid code is 1 if box is checked.

    3. Blank if box is not checked.

  3. Fields C through U must be blank.

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

  1. Field A,

    1. This entry is box 1, "Date of identifiable event" .

    2. The entry should be in YYTYMMDD format for current year processing.

  2. Field B, Money amount 1

    1. This money amount field should be box 2, "Amount of debt discharged" .

    2. Only positive (including zero) amounts are acceptable.

    3. See IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amount is present on this significant field and the document is not amended follow the delete instructions.

  3. Field C, Money amount 2

    1. This money amount field should be box 3, "Interest if included in box 2" .

    2. Only positive (including zero) amounts are acceptable.

  4. Field D, Box 4

    1. This field is box 4 "Debt description" .

  5. Field E, Box 5

    1. This is a check box field box 5 "Check here if debtor was personally liable for repayment of the debt" .

    2. If the box is marked, "1" is valid.

    3. If the box is not marked, blank is valid.

  6. Field F, Box 6

    1. This field is box 6" Identifiable event code" .

    2. A one character alpha is valid.

    3. Valid characters are: A, B, C, D, E, F, G, H, and I.

    4. Blank is valid.

  7. Field G Money amount 3

    1. This is a money amount field should be box 7, "Fair market value of property" .

    2. Only positive (including zero) amounts are acceptable.

  8. Field H through U must be blank.

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

  1. Field A, Money amount 1

    1. This money amount field should be box 1, "Unemployment compensation" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money amount 2

    1. This money amount field should be box 2, "State or local income tax refunds, credits or offsets" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, should be Box 3, "Box 2 amount is for tax year" .

    1. This field may be all blanks or leading blanks followed by a four digit tax year.

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

    3. 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. This money amount field should be box 4, "Federal income tax withheld" .

    2. Only positive (including zero) amounts are acceptable.

    3. Must be less than or equal to the sum of fields A, B, E, and F.

  5. Field E, Money amount 5

    1. This money amount field should be box 5, "RTAA payments" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F Money amount 6

    1. This money amount field should be box 6, "Taxable grants" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Money amount 7

    1. This money amount field should be box 7, "Agriculture payments" .

    2. Only positive (including zero) amounts are acceptable.

  8. Field H, Income Indicator

    1. This entry must be box 8, offset indicator.

    2. This is a one position field.

    3. This field must be a 1, if box 8 is marked; blank, if it isn't.

    4. The only valid characters for this field are "1" and blank.

    5. If a "1" is present, Field B (box 2) must be greater than zero. If there isn't an entry in field B and field H does have a "1" , both fields will be considered in error.

  9. Fields I through U must be blank.

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

  1. Field A, Money amount 1

    1. This money amount field should be box 1a, "Total ordinary dividends" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money amount 2

    1. This money amount field should be box 1b, "Qualified dividends" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Money amount 3

    1. This money amount field should be box 2a, "Total capital gain distribution" .

    2. Only positive (including zero) amounts are acceptable.

  4. Field D, Money amount 4

    1. This money amount field should be box 2b, "Unrecap Sec 1250 gain" .

    2. Only positive (including zero) amounts are acceptable.

  5. Field E, Money amount 5

    1. This money amount field should be box 2c, "Section 1202 gain" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F, Money amount 6

    1. This money amount field should be box 2d, "Collectibles 28% gain" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Money amount 7

    1. This money amount field should be box 3, "Nondividend distributions" .

    2. Only positive (including zero) amounts are acceptable.

  8. Field H, Money amount 8

    1. This money amount field should be box 4, "Federal income tax withheld" .

    2. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of fields A and C, reason code 16 is present and fields A, C, and H are marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-10, Signs of Fraud, for instruction.

    3. Only positive (including zero) amounts are acceptable.

  9. Field I, Money amount 9

    1. This money amount field should be box 5, "Investment expense" .

    2. Only positive (including zero) amounts are acceptable.

  10. Field J, Money amount 10

    1. This money amount field should be box 6, "Foreign tax paid" .

    2. Only positive (including zero) amounts are acceptable.

  11. Field K, Money amount 11

    1. This money amount field should be box 8, "Cash liquidation distributions" .

    2. Only positive (including zero) amounts are acceptable.

  12. Field L, Money amount 12

    1. This money amount field should be box 9, "Noncash liquidation distributions" .

    2. Only positive (including zero) amounts are acceptable.

  13. Field M,

    1. This is an check box located under the recipients entity data 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.

  14. Field N, Money amount 13

    1. This money amount field should be box 10, "Exempt - interest dividends" .

    2. Only positive (including zero) amounts are acceptable.

      Note:

      Amount present must equal or exceed any taxpayer entry made on field N.

  15. Field O, Money amount 14

    1. This money amount field should be box 11, "Specified private activity dividend" .

    2. Only positive (including zero) amounts are acceptable.

    3. If a positive money amount is present and in error and field N is blank, enter the amount present in field O in field N.

    4. If a positive money amount is present and in error and field N contains a money amount, replace the money amount in field N with the sum of the amounts in fields N and O.

  16. Fields P through U must be blank.

Section 06 Document Code 92 Format Code 033, Form 1099-INT, Interest Income

  1. Field A, Money amount 1

    1. This money amount field should be box 1, "Interest income" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money amount 2,

    1. This money amount field should be box 2, "Early withdrawal penalty" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Money amount 3

    1. This money amount field should be box 3, "Interest on U.S. Savings Bonds and Treas. obligations" .

    2. Only positive (including zero) amounts are acceptable.

  4. Field D, Money amount 4,

    1. This money amount field should be box 4, "Federal income tax withheld" .

    2. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of fields A and C, reason code 16 is present and fields A, C, and D are marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-10, Signs of Fraud, for instruction.

    3. Only positive (including zero) amounts are acceptable.

  5. Field E, Money amount 5,

    1. This money amount field should be box 5, "Investment expenses" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F, Money amount 6

    1. This money amount field should be box 6, "Foreign tax paid" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Country

    1. This text field should be box 7, "Foreign country or U.S. possession" .

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

    3. For text longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters in excess of 39.

  8. Field H, Money amount 7

    1. This money amount field should be box 8, "Tax-exempt interest" .

    2. Only positive (including zero) amounts are acceptable.

  9. Field I, Money amount 8

    1. This money amount field should be box 9, "Specified private activity bond interest" .

    2. Only positive (including zero) amounts are acceptable.

  10. Field J, Money amount 9

    1. This money amount field should be box 10, "Market discount" .

    2. Only positive (including zero) amounts are acceptable.

  11. Field K, Money amount 10

    1. This money amount field should be box 11, "Bond premium" .

    2. Only positive (including zero) amounts are acceptable.

  12. Field L,

    1. This is an check box located under the recipients entity data 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. This money amount field should be box 12, "Bond premium on Treasury obligations" .

    2. Only positive (including zero) amounts are acceptable.

  14. Field N, Money amount 12

    1. This money amount field should be box 13, "Bond premium on tax-exempt bond" .

    2. Only positive (including zero) amounts are acceptable.

  15. Field O

    1. This field is box 14 "Tax-exempt and tax credit bond CUSIP no."

    2. There are no validity checks for this 13 character field.

  16. Field P through U must be blank.

  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, these returns will be received year round. Delete and forward any returns marked yypy to Receipt and Control IRP Sort Unit to be held for processing in 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. This money amount field should be box 1 "Gross long-term care benefits paid" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money amount 2

    1. This money amount field should be box 2, "Accelerated death benefits" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Box 3

    1. This entry should be box 3, "Per Diem/Reimbursed 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 are checked.

    5. Blank if neither box is checked.

  4. Field D

    1. This entry should be the "INSURED'S social security number" .

    2. This field contains 9 numerics.

  5. Field E

    1. This entry should be "INSURED'S name" .

    2. This field can have up to 39 alphanumeric characters.

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

  6. Field F, Box 5

    1. This entry is box 5, "Chronically or Terminally iII" check boxes.

    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 neither box is checked.

  7. Field G, Box located after Box 5

    1. This entry is located after box 5, "Date certified" .

    2. Date certified must be in YYYYMMDD format.

  8. Field H through U must be blank.

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. This money amount field should be box 1, "Gross distribution" .

    2. Only positive (including zero) amounts are acceptable

  2. Field B, Money amount 2

    1. This money amount field should be box 2, "Earnings on excess cont."

    2. Only positive (including zero) amounts are acceptable

  3. Field C, Box 3

    1. This entry is 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. This money amount field should be box 4, "FMV on date of death" .

    2. Only positive (including zero) amounts are acceptable.

  5. Field E, Box 5

    1. This entry 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 are checked or boxes are not checked.

  6. Field F through U must be blank

Section 06 Document Code 95 Format Code 040, Form 1099-MISC, Miscellaneous Income

  1. Field A, Money amount 1

    1. This money amount field should be box 1, "Rents" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money amount 2

    1. This money amount field should be box 2, "Royalties" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Money amount 3

    1. This money amount field should be box 3, "Other income" .

    2. Only positive (including zero) amounts are acceptable.

  4. Field D, Money amount 4

    1. This money amount field should be box 4, "Federal income tax withheld" .

    2. Only positive (including zero) amounts are acceptable.

    3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of fields A, B, C, E, F, G, H, I, J, L, and M and reason code 16 is present. All income fields and field D will be marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-10, Signs of Fraud, for instruction.

  5. Field E, Money amount 5

    1. This money amount field should be box 5, "Fishing boat proceeds" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F, Money amount 6

    1. This money amount field should be box 6, "Medical and health care payments" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Money amount 7

    1. This money amount field should be box 7, "Nonemployee compensation" .

    2. Only positive (including zero) amounts are acceptable.

      Note:

      If the error is a reason code 19 follow instruction given at IRM 3.12.8.2.3 (11) to determine the proper error resolution of action code 7 or action code 2D.

  8. Field H, Money amount 8

    1. This money amount field should be box 8, "Substitute payments in lieu of dividends or interest" .

    2. Only positive (including zero) amounts are acceptable.

  9. Field I, Box 9

    1. This field must be 1 if box 9, "Direct sales" box is checked.

    2. It should be blank if box 9 is not checked.

  10. Field J, Money amount 10

    1. This money amount field should be box 10, "Crop insurance proceeds" .

    2. Only positive (including zero) amounts are acceptable.

  11. Field K,

    1. This is an check box located under the recipients entity data 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.

  12. Field L, Money amount 11

    1. This money amount field should be in box 13 "Excess golden parachute payments" .

    2. Only positive (including zero) amounts are acceptable.

  13. Field M, Money amount 12

    1. This money amount field should be in box 14 "Gross proceeds paid to an attorney"

    2. Only positive (including zero) amounts are acceptable

  14. Field N, Money amount 13

    1. This money amount field should be in box 15a "Section 409A deferrals" .

    2. Only positive (including zero) amounts are acceptable.

  15. Field O, Money amount 14

    1. This money amount field should be in box 15b "Section 409A income" .

    2. Only positive (including zero) amounts are acceptable.

  16. Field P through U must be blank.

Section 06 Document Code 96 Format Code 060, Form 1099-OID, Original Issue Discount

  1. Field A, Money amount 1

    1. This money amount field should be box 1, "Original issue discount for yyty" .

      Note:

      yyty equals the tax year currently being processed.

    2. Only positive (including zero) amounts are acceptable.

  2. Fields B, Money amount 2

    1. This money amount field should be box 2, "Other periodic interest" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Money amount 3

    1. This money amount field should be box 3, "Early withdrawal penalty" .

    2. Only positive (including zero) amounts are acceptable.

  4. Field D, Money amount 4

    1. This money amount field should be box 4, "Federal income tax withheld" .

    2. Only positive (including zero) amounts are acceptable.

    3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of field A and B and reason code 16 is present. Fields A, B, and D will be marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-10, Signs of Fraud, for instruction.

  5. Field E, Money amount 5

    1. This money amount field should be in box 5, "Market discount" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F, Money amount 6

    1. This money amount field should be in box 6, "Acquisition premium" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G,

    1. This entry is box 7, "Description" .

    2. This field can be 39 alpha/numeric characters and is found in box 7.

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

  8. Field H, Money amount 7

    1. This money amount field should be box 8 "Original issue discount on U.S. Treasury obligations" .

    2. Positive and negative amounts (including zero) are acceptable.

  9. Field I,

    1. This is an check box located under the recipients entity data 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. This money amount field should be box 9 "Investment expenses" .

    2. Only positive (including zero) amounts are acceptable.

  11. Field K, Money amount 9

    1. This money amount field should be box 10, "Bond premium" .

    2. Only positive (including zero) amounts are acceptable.

  12. Field L, Money amount 10

    1. This money amount field should be box 11, "Tax-exempt OID" .

    2. Only positive (including zero) amounts are acceptable.

  13. Field M through U must be blank.

Section 06 Document Code 97 Format Code 061, Form 1099-PATR, Taxable Distributions Received From Cooperatives

  1. Field A, Money amount 1

    1. This money amount field should be box 1, "Patronage dividends" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money amount 2

    1. This money amount field should be box 2, "Nonpatronage distributions" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Money amount 3

    1. This money amount field should be box 3, "Per-unit retain allocations" .

    2. Only positive (including zero) amounts are acceptable.

  4. Field D, Money amount 4

    1. This money amount field should be box 4 "Federal income tax withheld" .

    2. Must be 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 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 3.12.8-10, Signs of Fraud for instruction.

    4. Only positive (including zero) amounts are acceptable.

  5. Field E, Money amount 5

    1. This money amount field should be in box 5, "Redemption of nonqualified notices and retain allocations" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F, Money amount 6

    1. This money amount field should be in box 6 "Domestic production activities deduction" .

    2. Only positive (including zero) amounts are acceptable.

  7. Fields G through U must be blank.

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. This amount should be in box 1, "Gross distribution" .

    2. Only positive (including zero) amounts are acceptable.

      Exception:

      This field must be equal to or greater than field B. If not, field A will be considered in error. Correct any input errors using AC 6.

    3. If a money amount is present in box 2a and no money amount is present 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. This amount should be in box 2a, "Taxable amount" .

    2. Only positive (including zero) amounts are acceptable.

      Exception:

      If a money amount is present in box 3 on the form and no money amount is present in box 2a or box 1, enter the money amount present in box 3 in box 2a and box 1 with a AC 6.

    3. If an entry is made in this field it must be equal to or greater than field D. If it isn't, field B will be considered in error. If the entries match the entries on the return clear the error using action code 7.

  3. Field C, Box 2b

    1. This entry is derived from the two check boxes 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, if neither or both boxes are checked.

  4. Field D, Money amount 3

    1. This money amount field should be in box 3, "Capital gain (included in box 2a)" .

    2. Only positive (including zero) amounts are acceptable.

    3. If this field is greater than zero, and there is no entry in field B it must be less than or equal to field A. If not, both field A and field D will be considered in error.

      Note:

      See paragraph (2) above to resolve this error condition.

  5. Field E, Money amount 4

    1. This money amount field should be in box 4, "Federal income tax withheld" .

    2. Only positive (including zero) amounts are acceptable.

    3. Field E must be less than or equal to field A.

  6. Field F Money Amount 5

    1. This money amount field should be in box 6, "Net unrealized appreciation in employer's securities" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Box 7

    1. This is box 7, "Distribution Code" .

    2. The valid characters for this field are 1 through 9, A, B, D, E, F, G, H, J, K, L, N, P, Q, R, S, T, U, W, or blank.

    3. Two indicators may be present he indicator values are as follows:

      Distr. Code Type of Distribution May be used with Distr. Code
      1 Early distribution, no known exception 8, B, D, K, L, or P
      2 Early distribution; exception applies 8, B, D, K, or P
      3 Disability D
      4 Death 8, A, B, D, G, H, K, L, or P
      5 Prohibited transaction None
      6 Tax free exchange of life insurance, annuity, long-term care insurance, or endowment contracts W
      7 Normal distribution A, B, D, or K
      8 Excess contributions plus earnings; excess deferrals 1, 2, 4, B, J, or K
      9 Cost of current life insurance protection None
      A May be eligible for 10 year averaging 4 or 7
      B Designated Roth Account distribution 1, 2, 4, 7, 8, G, L, P, or U
      D Annuity payments from nonqualified annuities and distributions from life insurance contracts 1, 2, 3, 4, or 7
      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 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 1, 4 or B
      N Recharacterized IRA contribution None
      P Excess contributions plus earnings/excess deferrals taxable 1, 2, 4, B, or J
      Q Qualified distribution from a Roth IRA

      Note:

      If a code, "8" or "P" is present with "Q" , circle out (delete) the entry and enter code "J" .

      None
      R Recharacterized IRA contribution None
      S Early distribution from a SIMPLE IRA in first two (2) years, no 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 B
      W Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements 6
    4. If this field was transcribed in error use (c) above to correct when code is missing or invalid.

    5. If correct code cannot be determined, blank the field.

  8. Field H, IRA/SEP Indicator

    1. This entry must be in box 7, "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. This money amount field should be in box 10, "Amount allocable to IRR within 5 years" .

    2. Only positive (including zero) amounts are acceptable.

  10. Field J

    1. This field should be in YYYY format with the first two characters of "20" .

      Exception:

      The year listed can equal the current year, but it cannot be a future year.

    2. Blank is acceptable.

  11. Field K,

    1. This is an check box located under the recipients entity data on the left side of the document and to the right of box 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.

  12. Field L through U must be blank.

Section 16 Error Register

  1. Section 16 of the error register contains payer entity data. See IRM 3.12.8.3.4 (6) for location of the payer entity and a list of identifying terms which may be present on various returns.

  2. Section 16 will not appear for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  3. Listed below are the fields contained in section 16:

    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 that block will be output to the error register with "%%" in the document identification line, if other errors are present. 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, other errors will also be present in sections 01, 02 and/or 06.

    3. Do not use AC 7 to release a document with "%%" . If AC 7 is used, all remaining documents in that block will 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 changing section 16, ensure the new data to be generated is correct for all remaining returns for the payer. If it is not, clearly correct the appropriate field at each point of change.

  6. If a foreign address has been entered in section 16 for a payer, delete the address fields. This section must not contain a foreign address.

  7. To blank a section 16 field, line through the incorrect data.

Section 16, Field A, Payer Name Line 1

  1. The Payer Name field must be A through Z, 0 through 9, blank, hyphen or ampersand. It may not be all blanks.

  2. If the field is invalid or was originally transcribed in error, line through the field and enter the correct payer name above it.

    1. A payer name of more than 40 positions must be edited to 40 positions or less using standard abbreviations when possible. Do not use standard abbreviations if doing so will alter the name control.

    2. If the payer name is not present on the original input return and cannot be determined from other returns for that 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 cannot be 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) according to Document 12990, Records and Information Management Records Control Schedules.

  4. Do not dispose of document codes 98 and 32. Enter the payer name on the document as "Unknown."

  5. If the payer name is in error for a consecutive group of returns, only the payer name for the first return in the consecutive series must be corrected. See also IRM 3.12.8.2.4 (4), Information Return Processing Action Codes.

Section 16, Field B, Payer Name Line 2

  1. There is no validity check of this field. However, this field should be corrected if it is noticed that it was originally transcribed in error.

  2. If the Name Line 2 was originally transcribed in error, line through the erroneous name and enter the correct name above it.

  3. If a foreign street address has been entered in the Name Line 2 field, delete the entry.

Section 16, Field C, Payer Street Address

  1. This field is validity/consistency checked on all documents.

  2. The valid characters for this field are Alpha (A through Z), Numeric (0 through 9), hyphen (-), blank ( ), and slash (/).

  3. If you notice that the street address is missing or is incorrect, enter the correct information.

  4. If a foreign address has been entered in this field, delete the entry.

  5. If the street address is not present on the document, enter the single character "Z" as the street address.

Section 16, Field D, Payer City

  1. If the city is present it must be alpha. If the city contains numerics, it must be corrected to alphas. For example, "29 Palms" must be corrected to "Twenty nine Palms" .

  2. APO, DPO and FPO are edited to the first three positions of the city.

  3. If a foreign country has been entered in the city field, delete the entry.

  4. If the city cannot be determined, enter three "Z" 's ("ZZZ" ).

  5. Major City Codes may be used.

Section 16, Field E, Payer State Code

  1. If the state is present and a ZIP code is also present, the ZIP code must be valid for the state; if not both fields will appear in error.

  2. The state code must be present if a major city code is not used. If the state is present, it must be in the valid range of the state codes. If the state code is not valid, the ZIP code will not be identified as a field in error (unless it is not a valid configuration). Always check the ZIP code field when the State field must be corrected. Do not assume the ZIP code is correct.

  3. If a correct state cannot be determined, field E must be blank. Make necessary corrections to the appropriate fields (E and/or F).

  4. If a period (.) has been 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 will resolve the field E problem.

  6. If both a Major City code and a state code are present, the state field will be error coded. Correct by deleting the state if a valid Major City Code is present.

Section 16, Field F, Payer Zone Improvement Plan (ZIP) Code

  1. The ZIP code must be present and must be:

    1. 9 numerics.

    2. Valid for the state present.

    3. In the valid range of ZIP codes for the state on the first three digits. The first three valid digits must be followed by two numerics other than 00. If only three numerics are shown, add 01 to the field.

    4. Contain no embedded blanks.

    5. Left justified.

  2. If the ZIP code is in error and can be determined from the state (see Exhibit 3.12.8-7, Zone Improvement Plan (ZIP) Code Range Sorted By Code), then correct field F by entering the first three digit ZIP code shown for the state, followed by the numerics 01.

  3. The ZIP code should always be verified for a state, even if only the state is identified as a field in error. Use Exhibit 3.12.8-7, Zone Improvement Plan (ZIP) Code Range Sorted By Code.

  4. Must be present if Major City Code is used in City field. 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 contain nine (9) 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 that payer. If so, use that TIN. Research the input return. If indeterminable, enter nine 9's in field G.

  3. If the Payer TIN is in error for a consecutive group of returns only the payer TIN of the first return in the consecutive series must be corrected. See also IRM 3.12.8.2.4 (4), Information Return Processing Action Codes.

Section 16, Field I, Parent Document Locator Number (DLN)

  1. This field should contain the document locator number (DLN) of the transmitting Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  2. It must be present for all income information returns except Form 1096, Annual Summary and Transmittal of U.S. Information Returns and foreign returns.

  3. If present, this field must be 14 numerics.

    1. Positions 1 and 2 must be a valid current File Location Code (FLC).

    2. The following FLCs are used 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. Positions 3 must be a valid tax class code of 5.

    4. Positions 4 and 5 must be valid parent document code and consistent with the document being processed. The only valid parent document code is 69.

    5. Positions 6 through 8 must be 001 through 366.

      Exception:

      Elevated Julian dates, 401 through 766, are valid for SCRIPS documents only.

    6. Positions 9 through 13 must be 00000 through 99999.

    7. Position 14 must be the current year digit, or the current year digit minus one.

  4. If field I was transcribed in error, line through the field and enter the correct parent DLN above it.

  5. If the parent DLN is missing, all blanks will be allowed on a correction pass when AC 7 or AC 6 on section 16 is used. If AC 6 is used on sections 01, 02, and/or 06 only, the document will loop because of blanks in payer DLN in section 16.

    Note:

    AC 7 will 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. If AC 7 is used on the first document, all documents in that block will continue to loop until you have cleared each one using AC 7 or entering a DLN for each one. Therefore, do not clear the first document using anything other than a DLN correction with AC "6" .

  6. If the parent DLN is in error for a consecutive group of returns, only the parent DLN for the first return in the consecutive series must be corrected. See also IRM 3.12.8.2.4 (4), Information Return Processing Action Codes.

Section 16, Field J, Foreign Country Code

  1. This must be present for Account Type Code "T" or "J" . It is not valid for any other Account Type Codes.

  2. See Exhibit 3.12.8-6, Foreign Country and United States (U.S.) Possession Codes, for the valid range of foreign country codes.

  3. If this field 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 misblocked, see IRM 3.12.8.2.13, Delinquent Transmittals.

Disposition of Form 1096, Annual Summary and Transmittal of U.S. Information Returns

  1. All ISRP entered Form 1096, Annual Summary and Transmittal of U.S. Information Returns must be kept in DLN order by year when sent to the SCRIPS unit to be imaged. All Form 1096, Annual Summary and Transmittal of U.S. Information Returns, once imaged should be disposed of in accordance with Document 12990, Records and Information Management Records Control Schedules.

  2. While suspending information returns for disposition in accordance with Document 12990, Records and Information Management Records Control Schedules, they must be in researchable order.

Information Return Processing Format Codes and Required Section 06 Fields for Returns

The alpha characters the fourth to final column in row one are the fields present return for each return type. The entries for these columns represent the following:

  • R = Required Input

  • V = Input not required but may be present

  • All non R or V fields must be blank; no input allowed

Document Code ISRP Format Code A B C D E F G H I J K L M N O P Q R S T U
10 037 R R V V V V V V V V V V V V V V V V 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 V V R R V V R V V V  
31 031 R R R V V V                              
32 010 R V R R                                  
50 050 R V V V R R R V V R V V R R R R V        
69 007 R V R R R R V V V V V V                  
72 028 R R                                      
73 029 R R V V                                  
74 355 R R R R R R R 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 R V V V R            
79 021 V V V R R V R V V R R V V R R V R R R R R
80 354 R R V V                                  
81 353 R R V R R R V V V V V                    
83 359 R R V 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 R R R V R R          
92 033 R R R R R R V R R R R V R V R V          
93 034 R R V R R V V                            
94 035 R R R V V                                
95 040 R R R R R R R R V R V R R R R            
96 060 R R R R R R V R V R R R                  
97 061 R R R R R R R R R R                      
98 025 R R V R R R V V V V                      

Information Return Processing Section 06 Fields Transcribed or Scanned

Box numbers containing a checkbox indicator are followed by "✓" .

Return Document Code A B C D E F G H I J K L M N O P Q R S T U
10 1a 1b 2 3 4 5a 5b 5c 5d 5e 5f 5g 5h 5i 5j 5k 5l    
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 8 9 10 11 12a 12b 13a 13b 13c 14a 14b 15a 15b    
31 1 2 3 4 5 6                              
32 1 2 4 7                                  
50 1a 1b 2a 2b 3a 3b 4a 4b 5 5a 5b 5✓                  
72 1 2                                      
73 1 2 3 4                                  
74 1a 1b 2 3 4 5a 5b 5c 5d 5e 5f 5g 5h 5i 5j 5k 5l        
75 1 2 3 4 5 6                              
78 1 2b 2c 2d 3 4a 4b 4c 5a 5b 5c 6a 6b 6c 7            
79 1a 1b 1c 1d 1e 21f 1g 2✓ 3✓ 4 5✓ 6✓ 7✓ 8 9 CUSIP 10 11 12 13
80 2 4 5 6                                  
81 1 2 3 4 5 6 7 8 9 10 11                    
83 1 2 3 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 3 4 5 6 8 9 10 11            
92 1 2 3 4 5 6 7 8 9 10 11 12 13 14            
93 1 2 3 ISSN INAME 5 DATE                            
94 1 2 3 4 5                                
95 1 2 3 4 5 6 7 8 9 10 13 14 15a 15b            
96 1 2 3 4 5 6 7 8 9 10 11                  
97 1 2 3 4 5 6 7 8 9 10                      
98 1 2a 2✓ 3 4 6 7 ira/sep✓ 10 11                      

Form 1096 Output - Return Box (Line) Numbers Transcribed

Field Field Description
All See IRM 3.12.8.5.9, 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 will be coded before a slash (i.e., "25/" ) on Account Type Code B and C documents.
B Field B is the number of amended documents transmitted from box 3. This number will be coded before a slash (i.e., "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 transcribed (box 5).
E Field E is the Form 1099-MISC with NEC in box 7 check indicator (box 7).
F Field F is the Taxpayer Identification Number (TIN) TYPE and Type of Document Transmitted Code.
G Field G is the Type of Payment Code.
H Field H is the delinquent return indicator. It is an alpha or number followed by a date in the YYYYMMDD format. These entries can be found in the first seven boxes under the wording "For Official Use Only" .
I Field I is the correspondence indicator. This entry can be found in the last two boxes under the wording "For Official Use Only" .
J Field J is the number of original documents subject to penalty. This field can be found in the bottom left corner of Account Type Code B and C documents, coded before a slash (i.e., 25/).
K Field K is the number of amended documents subject to penalty. This field can be found in the bottom left corner of Account Type Code B and C documents, coded before a slash (i.e., "25/" ).
L Field L is the year indicator. Account Type Code B and C documents will have this entry in the bottom right corner of the document.

Information Returns Program Error Register - Field Definitions

Field Definition
A Program Number
B Start of Document Identification
C Correction Record Serial Number
D Error Sequence Number
E Alpha Block Control (ABC)
F Document Locator Number (DLN)
G Master File Tax Code (MFT)
H Error Reason Code
I Account Type Code (ATC)
J Original/Corrected Indicator
K Loop Counter
L Correction Attempt Counter
M Last Action Code Used
N Sections
+ Field Breakers

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