3.12.8 Information Returns Processing

Manual Transmittal

November 18, 2020

Purpose

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

Material Changes

(1) IRM 3.12.8.2 (1) Added new Form 1099-NEC, Nonemployee Compensation, to the form list covered under this instruction because of new form revisions.

(2) IRM 3.12.8.2.1

  • (1) Removed instruction to refer to obsolete Exhibit 3.12.8-3, Information Returns Program Error Register - Field Definitions, and all subsequent instruction renumbered. IPU 20U0676 issued 06-05-2020

  • (2) Corrected reference to IRM 3.12.37.9.2 to the new location IRM3.12.37.12.2 and instruction moved to paragraph (1) due to change listed directly above. IPU 20U0676 issued 06-05-2020

(3) IRM 3.12.8.2.2 (1) Added new document code 71 to Integrated Submission and Remittance Processing (ISRP) and Service Center Recognition Processing System (SCRIPS) document listings to reflect form changes for tax year 2020.

(4) IRM 3.12.8.2.3 (7) and (10) Added new Form 1099-NEC, Nonemployee Compensation, to the f instruction for error reason codes 16 and 19 to reflect form changes for tax year 2020.

(5) IRM 3.12.8.3.1 Reworded for clarity instruction to follow Section 16 instruction when performing correction on Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

(6) IRM 3.12.8.4.2 (2) Added new Form 1099-NEC, Nonemployee Compensation, to the instruction for 2nd TIN not indicators to reflect form changes for tax year 2020.

(7) IRM 3.12.8.5

  • (8) a) Corrected reference IRM 3.10.8.4.2, Review of Information Returns to IRM 3.10.8.5.2, Review of Information Returns to reflect new position in corresponding instruction. IPU 20U0676 issued 06-05-2020

  • (8) e) Added new Form 1099-NEC, Nonemployee Compensation, instruction for zero dollar returns when a FATCA checkbox indicator is present to reflect form changes for tax year 2020.

(8) IRM 3.12.8.5.1

  • (4) Corrected box number for field D on Form 1098-F, Fines, Penalties, and Other Amounts, to reflect the final revision of the published form. IPU 20U0676 issued 06-05-2020

  • (7) Added instruction for Form 1098-F, Fines, Penalties, and Other Amounts, corrections to box 7 entries to reflect the final form revision. IPU 20U0676 issued 06-05-2020

  • (8) Added instruction for Form 1098-F, Fines, Penalties, and Other Amounts, corrections to box 8 entries to reflect the final form revision. IPU 20U0676 issued 06-05-2020 . IPU 20U0676 issued 06-05-2020

(9) IRM 3.12.8.5.7 (18) Added new valid code combination "BA" to box 14b of Form 5498, IRA Contribution Information to reflect form instruction changes for tax year 2020.

(10) IRM 3.12.8.5.12

  • (1) e) Changed field name "J" to "I" to reflect the new revision of Form 1096, Annual Summary and Transmittal of U.S. Information Returns without a box 7. All subsequent fields updated to reflect the tax year 2020 form change.

  • (2) b) Moved example of 25 documents to the right after the slash to reflect the accurate coding to clarify instruction.

  • (2) e) Changed field name K changed to J reflecting the new revision of Form 1096, Annual Summary and Transmittal of U.S. Information Returns without a box 7 to reflect form changes for tax year 2020.

  • (5) Removed field E box 7, Form 1099-MISC with NEC in box 7, checkbox from the instruction to reflect changes to tax year 2020 Form 1096. All subsequent instruction renumbered.

  • (5) d) Added new Form 1099-NEC, Nonemployee Compensation, TIN Type/Return Code of 171 and 271 to the existing table of valid entries per form type.

  • (5) d Changed valid document code from 30 to 03 for new Form 1098-F, Fines, Penalties, and Other Amounts. IPU 20U0676 issued 06-05-2020

  • (6) b) Added new Form 1099-NEC, Nonemployee Compensation, to the payment code instruction to reflect form changes for tax year 2020. Exception statement for TIN Type/Return Codes 195 and 295 removed due to tax year 2020 form revisions.

  • (7) b Removed table columns 1099-MISC NEC Indicator and Required Payment Code, table displaying the delinquent indicator due to form revisions for 2020. Reworked instruction on valid date ranges to remove instruction no longer valid due to tax year 2020 form revisions.

  • (7) f Removed instruction to blank dates on prior year. IPU 20U0163 issued 01-27-2020

  • (9) e) Changed field name "J" changed to "I" to reflecting the new revision of Form 1096, Annual Summary and Transmittal of U.S. Information Returns without a box 7 to reflect form changes for tax year 2020.

  • (10) a) Moved example of 25 documents to the right after the slash to reflect the accurate coding.

  • (10) c) and d) Changed field name "K" to "J" to reflect the new tax year 2020 revision of Form 1096, Annual Summary and Transmittal of U.S. Information Returns without box 7.

  • (12) Adjusted blank fields to start at field "L" instead of "M" to reflect the new revision of Form 1096, Annual Summary and Transmittal of U.S. Information Returns without box 7.

(11) IRM 3.12.8.5.13 Added instruction for correction to section 06 for new Form 1099-NEC, Nonemployee Compensation and all subsequent instruction renumbered.

(12) IRM 3.12.8.5.30

  • (4) d) Edited income fields listed to reflect the box 7 nonemployee compensation removed from Form 1099-MISC, Miscellaneous Income, and all subsequent instruction renumbered.

  • (7) Added new box 7, Direct sales, to the instruction and removed nonemployee compensation instruction because it is no longer on the form.

  • (8) Changed money amount for field H to 7 from 8 due to form changes.

  • (9) Changed box 9 instruction from Direct sales to Crop insurance proceeds money amount 8 to reflect the new Form 1099-MISC, Miscellaneous Income.

  • (10) Moved field J, box 10 instruction to reflect the new location after form changes.

  • (11) Moved field K, box 12a instruction to reflect the new location after form changes and all subsequent field indicators and instruction renumbered to reflect the additional instruction.

  • (14) Added new box 14, Nonqualified deferred compensation, to the instruction due to new form revisions.

  • (15) Updated final fields empty field to reflect the new revision of Form 1099-MISC, Miscellaneous Income.

(13) IRM 3.12.8.5.32 Section 06 instruction for Form 1099-PATR, Taxable Distributions Received From Cooperatives

  • (5) Updated box 5 field name to reflect tax year 2020 form changes.

  • (6) through (12) Updated and added new instruction for each of the new money amounts or existing money amount moved to new locations on Form 1099-PATR, Taxable Distributions Received From Cooperatives reflecting form changes for tax year 2020.

  • (13) Added new box 13 "Multiple T/B" for Form 1099-PATR, Taxable Distributions Received From Cooperatives, instruction.

  • (14) Updated instruction for empty final field range to reflect the changes to tax year 2020 Form 1099-PATR, Taxable Distributions Received From Cooperatives.

(14) IRM 3.12.8.5.33 (11) and (12) Added new box number to the existing instruction to reflect form changes for tax year 2020 of Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

(15) Exhibit 3.12.8-1

  • Updated document code 69 to reflect form updates.

  • Added new return document code 71 to the table to reflect form changes for tax year 2020.

  • Updated document code 95 to reflect form changes for tax year 2020.

  • Changed document code 97 and 98 to reflect form changes.

(16) Exhibit 3.12.8-1 Updated made to the following document codes to reflect form field changes for tax year 2020: 71, 95, 96, 97, and 98.

(17) Exhibit 3.12.8-2

  • Added new return document code 71 to the existing table to reflect form changes for tax year 2020.

  • Repositioned boxes 7, 12, 13 and 14 for document code 95 to reflect form updates.

  • Updated document code 97 and 98 to reflect form changes.

  • Updated Form 1096 output return box (Line) numbers transcribed for the following fields to reflect form changes: B, D, E, F, G, H, I, J and K.

(18) Exhibit 3.12.8-3 formerly Information Returns Program Error Register - Field Definitions, deleted. Subsequent exhibits renumbered and throughout the IRM references for exhibits updated to reflect the new locations. IPU 20U0676 issued 06-05-2020

(19) Exhibit 3.12.8-6 Removed obsolete New York ZIP code range 004. IPU 20U0676 issued 06-05-2020

(20) Exhibit 3.12.8-9 Added new document code 71 to the error reason code 16 table.

(21) Exhibit 3.12.8-10 Added new document code 71 to table and updated the document codes 95 and 97 to reflect form changes.

(22) Editorial corrections, consistency changes, and cross reference updates due to location changes of existing instruction made throughout the instruction.

Effect on Other Documents

This supersedes IRM 3.12.8 dated November 13, 2019 (effective January 01, 2020). IRM Procedural Updates (IPUs), incorporated into this IRM: IPU 20U0163 issued 01-27-2020 and IPU 20U0676 issued 06-05-2020.

Audience

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

Effective Date

(01-01-2021)

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

Program Scope and Objectives

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

  2. Purpose: This IRM provides instructions to Input Correction Operation Tax Examiners for correcting paper register on income document information return inconsistencies for posting to the Master File.

  3. Audience: Submission Processing Input Correction Operation Tax Examiners, leads and supervisors at all campuses.

  4. Policy Owner: The Director of Submission Processing.

  5. Program Owner: Submission Processing, Paper Processing Branch, Mail Management Data Conversion Section.

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

  7. Program Goals: The goal of this program is to correct paper income information return data records failing information return paper processing document (IRPPD) validations in Generalized Mainline Framework (GMF) runs and fall out to error resolution (ERS) on paper error registers.

Background

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

Authority

  1. Authority for these procedures is found in title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC), IRC 6721. The IRC is 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)

    • Tax Cuts and Jobs Act of 2017

    Note:

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

Roles and Responsibilities

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

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

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

  4. The Department and Team manager assign the error register cases to employees, controlling the workflow and timely complete tasks in this IRM.

  5. The employee (Tax Examiner) applies the instruction to complete the paper error register correcting the electronic data record for proper posting to a Master File.

Program Management and Review

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

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

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

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

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

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

Program Controls

  1. Each workday generalized mainline framework (GMF) runs and creates the error register based on Form 6826, Error/Reject Display Request Card, entered by the site. See IRM 3.12.38.2.2, Form 6826 - Service Center Replacement System (SCRS) Error/Reject Display Request Card, and IRM 3.12.37.11, 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) lists 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. Terms or acronyms present throughout this instruction below.

    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 processed
    YYPY Current processing year
    ZIP Zone Improvement Plan Code

Related Resources

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

    • IRM 3.12.37, Error Resolution, IMF General Instructions

    • IRM 3.12.38, Error Resolution, BMF General Instructions

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

    • Document 12990, Records and Information Management Records Control Schedules

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

  3. The IRS adopted the Taxpayer Bill of Rights in June 2014. See IRC 7803(a)(3), and the following site for additional information about the Taxpayer Bill of Rights: https://www.irs.gov/taxpayer-bill-of-rights.

General Paper Error Register Correction Procedure

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

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

    • Form 1097-BTC, Bond Tax Credit

    • Form 1098, Mortgage Interest Statement

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

    • Form 1098-E, Student Loan Interest Statement

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

    • Form 1098-Q, Qualifying Longevity Annuity Contract Information

    • Form 1098-T, Tuition Statement

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

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

    • Form 1099-C, Cancellation of Debt

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

    • Form 1099-DIV, Dividends and Distributions

    • Form 1099-G, Certain Government Payments

    • Form 1099-INT, Interest Income

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

    • Form 1099-LS, Reportable Life Insurance Sale

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

    • Form 1099-MISC, Miscellaneous Income

    • Form 1099-NEC, Nonemployee Compensation

    • Form 1099-OID, Original Issue Discount

    • Form 1099-PATR, Taxable Distributions Received From Cooperatives

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

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

    • Form 1099-S, Proceeds From Real Estate Transactions

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

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

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

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

    • Form 5498, IRA Contribution Information

    • Form 5498-ESA, Coverdell ESA Contribution Information

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

    • Form W-2G, Certain Gambling Winnings

  2. This IRM cannot address every possibility present while correcting returns or documents. Consider taxpayer intent. 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.

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

Error Register Format

  1. See IRM 3.12.37.12.2, Error Register Title Line, to determine corresponding fields on raw or loop paper registers.

Program Codes

  1. Program codes listed below as they appear on the error register and the document codes for each program. Document codes processed exclusively on ISRP have an asterisk.

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

    • 16*

    • 25*

    • 26*

    • 27*

    • 28

    • 31

    • 32*

    • 43*

    • 50

    • 58

    • 71

    • 72*

    • 73*

    • 74*

    • 75

    • 79

    • 80

    • 81

    • 83

    • 84

    • 85

    • 86

    • 91

    • 92

    • 93*

    • 94*

    • 95

    • 96

    • 97

    • 98

    44310 ISRP ENTERED
    • 69

    • 78*

    44340 SCRIPS ENTERED
    • 28

    • 31

    • 50

    • 58

    • 69

    • 71

    • 75

    • 79

    • 80

    • 83

    • 84

    • 85

    • 86

    • 91

    • 92

    • 95

    • 96

    • 97

    • 98

Information Return Processing Error Reasons Codes

  1. Error reason codes appear in the return header line.

  2. Use these codes as a guide for correcting the error record. Additional errors if present appear other than the one(s) identified by the error reason code.

  3. Error Reason Codes on IRP error register below:

    • 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 with a period (.) in the state code field valid only for foreign addresses.

    3. The document has a state with a major city code. Clear by deleting the state.

  5. Error Reason Code 14 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-NEC, Nonemployee Compensation

    • Form 1099-OID, Original Issue Discount

    • Form 1099-PATR, Taxable Distributions Received From Cooperatives

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

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

    • Form W-2G, Certain Gambling Winnings

  8. Error Reason Code 17 indicates an error detected by ISRP. When this happens, an error indicator code is next to one or more of the section numbers. Review the entire document for errors.

  9. 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 remove from processing.

    Exception:

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

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

    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 remove from processing.

    Exception:

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

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

Information Return Processing (IRP) Action Codes (AC)

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

  2. Valid action codes for IRP error registers below:

    • AC 2

    • AC 6

    • AC 7

  3. Action Code 2:

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

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

    3. Never use any other action code with AC 2.

  4. Action Code 6:

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

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

    3. Notate on the register the span of documents needing correction entered, if a consecutive correction is made in section 16 on multiple documents.

      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 validate data on the error register is correct.

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

    3. Never use AC 7 with any other action code.

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

      Caution:

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

Error Indicators

  1. The following error indicators represent invalid sections on the error register.

    Error Indicator Number Error Description Condition
    1

    2
    ISRP Error

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

    • The section has more fields than allowed.

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

    • Too few characters present in a fixed field.

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

    • Non-numeric data in a money field.

    • Error indicator number 4 is assigned to more than one section even though not all sections have an error. Correct all sections in error when this occurs with AC 6. The error indicator number 4 for any section, which is correct as is, does not clear the first correction attempt. The document loops on the error register. When it loops, clear the document from the error register with AC 7, unless there is some other error not previously corrected. If is not necessary to reverify the remaining section(s) with error indicator number 4 because it is 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. Use a dummy correction in the section with no error to keep the error from looping.

    Example:

    If error indicator number 4 appears before both sections 01 and 02, but only section 01 has an error, use AC 6 to correct section 01 and an AC 6 to place an entry in section 02 currently present on the record.

    Caution:

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

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

    Caution:

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

Account Type Code

  1. "Account Type Code" (ATC) is present in the block header record to check for special validity checks on documents input through ISRP.

  2. The Account Type Code (ATC) appears 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. Account Type Codes (ATCs) defined below:

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

Deleting Error Records

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

    Error Record Deleted Condition
    Duplicate document locator numbers (DLNs) assigned
    1. If duplicate DLNs appear assigned, delete one of the documents and return it to Receipt and Control for renumbering and re-input. Include the section 16 DLN.

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

    Return is mis-blocked

    Exception:

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

    1. If a return is mis-blocked, prepare Form 4227, Intra-SC Reject or Routing Slip, for "re-input" . State on the Form 4227"Reinput" and attach to the return.

      Reminder:

      A return coded for re-input because it is mis-blocked is re-numbered and re-blocked prior to re-input.

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

    RCO should not have sent the return for processing.

    Note:

    Selection criteria is specified in IRM 3.10.8, Information Return Processing.

    1. Delete the return if it does not meet the selection criteria. Prepare Form 4227 according to normal procedures. Indicate "Delete" on the Form 4227 and attach to the return deleted.

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

    Filer’s intent is not clear because the return has conflicting information. Use AC 2, error/reject disposition code D to delete the return from the error tape if specific instruction is not present in the IRM or in the section 06 instructions to rectify inconsistency of the form type.
    Fraud Use AC 2, error/reject disposition code D to delete the return from the error tape.

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

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

  4. When deleting returns, an Error/Reject Disposition Code is required. This disposition code automatically adjusts the Service Center Control File (SCCF). Use one of the following codes.

    Code Action Use When:
    D Delete Documents not fit for processing or selectable for sample or when the DLN is unknown.

    Note:

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

    R Reinput Document deleted and re-processed using the same DLN.
    N Renumber Document is deleted and re-input using a different DLN. Do the following:
    1. Renumber and assign a new DLN.

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

    3. Enter one of the following master file codes if the document is renumbered outside of ISRP:

      • IMF - Individual Master File

      • BMF - Business Master File

      • EPMF - Employee Plans Master File

      • IRAF - Individual Retirement Account File

      • NMF - Non master file

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

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

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

  8. When deleting a return for re-input edit 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).

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

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

  11. After verifying a deleted document 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 per Document 12990, Records and Information Management Records Control Schedules, unless the documents require re-input and the D is used because a new DLN is not known.

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

  12. Contact the balancing function to resolve the discrepancy identified through the error deletion list (e.g., return renumbered incorrectly, return coded with Error/Reject Disposition code D is re-input, etc.).

  13. The error deletion list is filed in the error resolution function.

Error Register Field Breakers

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

  2. Code field breakers 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, the record errors with error reason code AA.

  2. Action codes other than 2, 6, or 7 result in an invalid correction attempt for IRP.

Action Code 2

  1. Is not a valid correction attempt when used with any other action code.

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

  3. Is not a valid correction attempt when the correction is in any section other than section 01.

  4. Is not a valid 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 not a valid correction attempt when it is immediately followed by Error/Reject Disposition Code N and:

    1. A new and valid 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 not a valid correction attempt when used with any other action code except another AC 6.

  2. Is not a valid 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 not a valid correction attempt when the section number of the section is corrected and is other than 01, 02, or 06 for Form 1096.

  4. Is not a valid correction attempt when used to correct more than one section and the section numbers do not appear in ascending order.

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

  6. Is not a valid correction attempt when the alpha field designators within the correction section do not appear in alphabetic sequence.

  7. Is not a valid correction attempt when used to change a field not present on the error tape.

  8. Is not a valid correction attempt when the correction section has invalid field breakers, or the field(s) has too many characters (or spaces).

  9. Is not a valid correction attempt when the correction section does not have at least one field breaker.

  10. Is not a valid correction attempt when two identical sections numbers exist within a correction record and both sections do not have AC 6.

Action Code 7

  1. Is not a valid correction attempt when used with any other action code.

  2. Is not a valid correction attempt when the correction record has anything other than the error sequence number, section number 01 and AC 7.

Delinquent Transmittals

  1. Process all Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to the Payer Master File (PMF) regardless of when received. Process late transmittals for the current year processed (yyty). Delinquent transmittals up to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from current year processed (i.e., if yyty equals current year processed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡). Separate blocks by tax year 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 has payee entity data and payer on Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  2. Below is the list of fields 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 is 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 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 has other than nine numerics in the TIN.

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

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

  1. 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 Line 1.

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

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

    3. Accept a single alpha or numeric,

    4. Accept a blank in the fourth position,

    5. If blank is in the third position, the fourth position is blank. If blank in the second position, the third and fourth positions must both have a blank.

  2. If a name control is invalid or is generated improperly, make corrections to the Name Line 1. The correct name control is then generated by the computer. Never make a change to field "C" itself.

Section 01, Field D, Name Line 1

  1. Blank in not acceptable for Name Line 1, payee (payer for Form 1096, Annual Summary and Transmittal of U.S. Information Returns). Valid characters include 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, enter the names as they appear into the Name Line 1. Enter other names 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 is re-generated. If no name is found after research using the Social Security Number (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., do not follow this rule.

  5. Do not enter a caret for any documents.

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

    Entity Type Identified on Form
    Payee
    • Beneficiary

    • Borrower

    • Debtor

    • Donor

    • Participant

    • Payee

    • Payer/Borrower

    • Payment Recipient

    • Policy holder

    • Shareholder

    • Student

    • Winner

    • Transferor

    Exception:

    For Form 1098, Recipient/Lender means payer, and Form 1096, does not have payee data.

    Payer
    • Acquirer

    • Corporation

    • Creditor

    • Donee

    • Filer

    • Issuer

    • Lender

    • Payer

    • Trustee/Trust

    Exception:

    For Form 1098, payer/borrower mean payee.

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

  1. There is no validity check of this field unless the field is a foreign street address. However, correct this field if you notice contains transcription errors.

  2. If the Name Line 2 is 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. Do not delete the second name line for Form 1096, Annual Summary and Transmittal of U.S. Information Returns, if present.

  5. If the payee address is foreign, the street address (if present) is entered in the Name Line 2 field. Identify foreign addresses 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 include alpha (A through Z), numeric (0 through 9), hyphen (-), blank ( ), and slash (/).

  2. If noticed the street is missing or incorrect, make necessary corrections 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 3.12.8-7, 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 is entered in the Street-Address field. Use abbreviations to limit this entry to 25 positions.

Section 01, Field G, City (Foreign Country)

  1. For all documents, an alpha city is required. Correct the city for a domestic address in numerics to alphas.

    Example:

    "29 Palms" is corrected to "Twenty nine Palms" .

  2. Find Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) 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 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Code.

  3. Major City Codes used.

    1. If the city is a valid Major City Code (MCC), enter the ZIP code from Exhibit 3.12.8-3, Major City Codes Sorted by Major City, or Exhibit 3.12.8-4, Major Cities Sorted by Major City Code.

    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. Enter three "Z" s (e.g., ZZZ) when you cannot determine the city.

Section 01, Field H, State (Foreign Period)

  1. If the state is present and a valid ZIP code for the state is required. Both fields appear in error if not compatible.

  2. If present it falls to error if not in the valid range of state codes. If the state is not valid, the ZIP code is not 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 is corrected. Do not assume the ZIP code is correct. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code, to determine the correct first 3 digits.

  3. Blank field I if a correct state is not determined. Correct the proper 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 corrects the field H problem.

  6. Correct both a major city code and a state code marked in error coded 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 3.12.8-8, 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. Have numerics.

    2. Have five or nine numerics.

    3. Match the state present. Check the first three digits in the ZIP code match the state followed by two numerics other than 00. Add 01 to a field with only three numerics present.

    4. Not have embedded blanks.

    5. Have a left justification.

  2. Determine and enter the correct ZIP code if possible, using Exhibit 3.12.8-6, 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. Blank out field I, ZIP code, and field H, State, if you cannot determine the ZIP code.

  4. When a Major City Code (MCC) is present on payee documents, blank is not acceptable for the ZIP code. 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 is blank.

  6. Always verify the ZIP code for a state, even if only the state is identified as a field in error. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code.

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

Section 02 Error Register

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

  2. Below lists fields ed in section 02:

    1. Field A, Payer Account

    2. Field B, 2nd TIN not indicator

    3. Field C, Corrected/Amended indicator

    4. Field D, check digit
      -An entry in this field is no longer 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 displays 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 consist of 1 (one) or blank. One (1) is valid for only form types in the 1099 series "B" , "DIV" , "G" , "INT" , "K" , "NEC" , "MISC" , "OID" , and "PATR" . An entry of blank is required for all other document types.

  3. This field is 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 below.

    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" , when at least one money amount is 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-NEC, Nonemployee Compensation, 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 does not have any money amounts, delete the document using AC "2" and Error/Reject Disposition Code "D" , except for the income information returns outlined in paragraph (4) above.

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

  1. Blank is the only acceptable entry.

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

  1. This is a one-position field.

  2. This field only causes 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 (Account Type Code "B" , "C" or "M" ) should have blanks in this field.

  4. Valid characters include:

    1. 1 for BMF

    2. 2 for IMF

    3. 3 for EPMF

    4. 4 for NMF

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

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

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

Section 06 Error Register

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

  2. Do not code a breaker for a money amount field unless the correction made changes it from negative to positive or from positive to negative.

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

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

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

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

    Note:

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

  7. Correct the field(s) on the error register in error in field "A" through "U" . This includes changing a blank required money amount field to zero if a zero should entered. Before changing a blank to zero, verify no significant money amount is present on the document. To zero a field, line through the incorrect data and edit one zero above the incorrect data.

    Example:

    Change to zero a money amount in a money field less than one dollar. Cents from .01 up to .99 is not a significant money amount and is not rounded up or down.

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

    1. If you cannot determine the money amount or it is illegible, delete the record and route to IRP sort unit to correspond as outlined in IRM 3.10.8.5.2, Review of Information Returns.

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

    4. Accept zero amounts in all money fields if Form 1099-NEC has the direct sales or FATCA filing indicator of "1" .

    5. Accept zero amounts in all money fields when a FATCA filing requirement indicator of "1" is present on the following form types: Form 1099-B, Form 1099-DIV, Form 1099-INT, Form 1099-MISC, Form 1099-NEC, Form 1099-OID, or Form 1099-R.

    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. Money amounts correction instruction and explanations appear in the subsections below and 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, has the required fields and box (line) numbers the fields represent for the returns.

  11. Correct erroneous negative amounts as follows:

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

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

  12. It is necessary to verify prior year Form 1096 is converted to the correct processing year format.

  13. Do a cursory review of the section 06 money amounts. Correct using AC "6" any amounts with errors in transcription.

  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" . Use AC "7" to clear records with no errors.

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

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

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

  1. Field A, Money amount 1

    1. This money amount field is box 1, "Total amount required to be paid" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount field is box 2, "Amount paid to payment recipient" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. This money amount field is box 3, "Compliance amount" .

    2. Accept only positive (including zero) amounts.

  4. Field D, Box 4

    1. This is box 4, "Date of order/agreement" .

    2. Required format is YYYYMMDD.

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

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

    5. Blank is acceptable.

  5. Field E, Box 5

    1. This is field under box 5, "Jurisdiction" .

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

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

    4. Blank is acceptable.

  6. Field F, Box 6

    1. This is field under box 6, "Case number" .

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

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

    4. Blank is acceptable.

  7. Field G, Box 7

    1. From box 7, "Name or description of matter/suit/agreement"

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

    3. Blank is acceptable.

  8. Field H, Box 8

    1. This is entered from box 8, "Code" .

    2. Allow six or less alpha characters.

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

    4. Correct entries to sequential order.

  9. Field I through U require blanks.

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

  1. Field A, Check box located under the 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 flier intent is not determined.

  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 filer intent is not determined.

  3. Field C, Money amount 1

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

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

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

      Note:

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

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

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

    6. Delete (AC 2D) the return if filer intent is unclear 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 is box 1b, "Card Not Present transactions" .

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

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

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

    5. Delete (AC 2D) the return if filer intent is not 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 is box 4, "Federal income tax withheld" .

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

    3. Accept only positive (including zero) amounts.

    4. This field is less than field C.

  8. Field H, Money amount 4

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

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 5

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

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 6

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

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 7

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

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 8

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

    2. Accept only positive (including zero) amounts.

  13. Field M, Money amount 9

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

    2. Accept only positive (including zero) amounts.

  14. Field N, Money amount 10

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

    2. Accept only positive (including zero) amounts.

  15. Field O, Money amount 11

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

    2. Accept only positive (including zero) amounts.

  16. Field P, Money amount 12

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

    2. Accept only positive (including zero) amounts.

  17. Field Q, Money amount 13

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

    2. Accept only positive (including zero) amounts.

  18. Field R, Money amount 14

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

    2. Accept only positive (including zero) amounts.

  19. Field S, Money amount 15

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

    2. Accept only positive (including zero) amounts.

  20. Field T and U require blanks.

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

  1. Field A, Money amount 1

    1. This money amount field is box 1, "Amount paid to payment recipient" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Box 2

    1. This is box 2, "Date of sale" .

    2. The date of sale is in YYYYMMDD format.

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

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

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

    6. Blank is acceptable.

  3. Field C,

    1. This is field under box 2, "Issuer’s contact name" .

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

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

    4. There is no validity check for this field.

    5. Blank is acceptable.

  4. Field D through U require blanks.

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

  1. Field A, Box 1

    1. This is a date present in box 1, "Date option granted" .

    2. This field is in YYYYMMDD format.

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

  2. Field B, Box 2

    1. This is a date present in box 2, "Date option exercised" .

    2. This field is in YYYYMMDD format.

  3. Field C, Money amount 1

    1. This money amount field is in box 3, "Exercised price per share" .

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

  4. Field D, Money amount 2

    1. This money amount is in box 4, "Fair market value per share" .

    2. Accept only positive (including zero) amounts.

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

  5. Field E, Box 5

    1. This is a number present in box 5, "Number of shares transferred" .

    2. Accept only positive (including zero) amounts.

  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.

    4. There is no validity check for this field.

    5. Blank is acceptable.

  7. Field G through U require blanks.

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

  1. Field A, Box 1

    1. This is a date present in box 1, "Date option granted to transferor" .

    2. This field is in YYYYMMDD format.

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

  2. Field B, Box 2

    1. This is a date present in box 2, "Date option exercised by transferor" .

    2. This field is in YYYYMMDD format.

  3. Field C, Money amount 1

    1. This money amount in box 3, "FMV per share on grant date" .

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

  4. Field D, Money amount 2

    1. This money amount in box 4, "FMV per share on exercise date" .

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

  5. Field E, Money amount 3

    1. This money amount in box 5, "Exercise price paid per share" .

    2. Accept only positive (including zero) amounts.

  6. Field F, Box 6

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

    2. Field cannot have more than twelve numbers.

    3. Blank is acceptable

  7. Field G, Box 7

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

    2. This field is in YYYYMMDD format.

  8. Field H, Money amount 4

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

    2. Accept only positive (including zero) amounts.

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

  9. Field I through U require blanks.

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

  1. Field A, Money amount 1

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

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 2, "Total contributions made in yyty" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. This money amount is in box 3, "Total HSA or Archer MSA contributions made in yyty+1 for yyty" .

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. This money amount is in box 4, "Rollover contributions not included in boxes 1, 2, or 3" .

    2. Accept only positive (including zero) amounts.

  5. Field E, Money amount 5

    1. This money amount is in box 5, "Fair market value of HSA, Archer MSA, or MA MSA" .

    2. Accept only positive (including zero) amounts.

  6. Field F, Box 6

    1. This is box 6, "HSA, Archer MSA, or MA MSA" checkboxes.

    2. The valid code 1 "HSA" .

    3. The valid code 2 "Archer MSA" .

    4. The valid code 3 "MA MSA" .

    5. Blank "if no box is checked or multiple boxes checked" .

  7. Field G through U require blanks.

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

  1. Field A, Money amount 1

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

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 2, "Rollover contributions" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. This money amount is in box 3, "Roth IRA conversion amount" .

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. This money amount is in box 4, "Recharacterized contributions" .

    2. Accept only positive (including zero) amounts.

  5. Field E, Money amount 5

    1. This money amount is in box 5, "Fair market value of account" .

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 6

    1. This money amount is in box 6, "Life insurance cost included in box 1" .

    2. Accept only positive (including zero) amounts.

  7. Field G, Box 7

    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 is in box 8, "SEP contributions" .

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 8

    1. This money amount is in box 9, "SIMPLE contributions" .

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 9

    1. This money amount is in box 10, "Roth IRA contributions" .

    2. Accept only positive (including zero) amounts.

  11. Field K, Box 11

    1. This is box 11 "Check for RMD for yyty" .

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

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

  12. Field L, Box 12a

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

    2. Acceptable format is YYYYMMDD.

    3. Blank is acceptable.

  13. Field M, Money amount 10

    1. This money amount is in box 12b, "RMD amount" .

    2. Accept only positive (including zero) amounts.

  14. Field N, Money amount 11

    1. This money amount is in box 13a, "Postponed contribution" .

    2. Accept only positive (including zero) amounts.

  15. Field O, Box 13b

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

    2. YYYY is the required format.

    3. Blank is acceptable.

  16. Field P, Box 13c

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

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

    3. Blank is acceptable.

  17. Field Q, Money amount 12

    1. This money amount is in box 14a, "Repayments" .

    2. Accept only positive (including zero) amounts.

  18. Field R, Box 14b

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

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

    3. Blank is acceptable.

  19. Field S, Money amount 13

    1. This money amount is in box 15a, "FMV of certain specified assets" .

    2. Accept only positive (including zero) amounts.

  20. Field T, Box 15b

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

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

      Example:

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

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

      Example:

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

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

      Example:

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

    5. If "H" is present with any code delete the code present and leave the "H" .

      Example:

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

    6. Blank is a valid entry.

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

  21. Field U requires a blank.

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

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Gross distribution" .

    2. Accept only positive (including zero) amounts.

    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 is in box 2, "Earnings" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. This money amount is in box 3, "Basis" .

    2. Accept only positive (including zero) amounts.

  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 no or multiple boxes have marks.

  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. Field G through U require blanks.

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

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Reportable winnings" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Box 2

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

    2. The date requires YYYYMMDD format.

    3. Blank is acceptable.

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

  3. Field C, Money amount 2

    1. This money amount is in box 4, "Federal income tax withheld" .

    2. Accept only positive (including zero) amounts.

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

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

  4. Field D, Money amount 3

    1. This money amount is in box 7, "Winnings from identical wagers" .

    2. Accept only positive (including zero) amounts.

  5. Field E through U require blanks.

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

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Seller’s investment in contract" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 2, "Surrender amount" .

    2. Accept only positive (including zero) amounts.

  3. Field C

    1. This is field under box 2, "Issuer’s information contact name" .

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

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

    4. There is no validity check for this field.

    5. Blank is acceptable.

  4. Field D through U require blanks.

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

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Total" .

    2. Accept only positive (including zero) amounts.

    3. Total money entered in box 1 should equal the sum of the entries for 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 do not have amounts.

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

    6. Delete (with AC 2D) the return if unable to determine filer intent because box 1 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. Acceptable is 1 alpha character.

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

    4. Blank is acceptable.

  3. Field C, Box 2b

    1. This alpha and/or numeric is in box 2b, "Unique Identifier" .

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

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

    4. There is no validity check for this field.

    5. Blank is acceptable.

  4. Field D, Box 3

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

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

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

  5. Field E, Money amount 2

    1. This money amount is in box 5a, "January" .

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 3

    1. This money amount is in box 5b, "February" .

    2. Accept only positive (including zero) amounts.

  7. Field G, Money amount 4

    1. This money amount is in box 5c, "March" .

    2. Accept only positive (including zero) amounts.

  8. Field H, Money amount 5

    1. This money amount is in box 5d, "April" .

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 6

    1. This money amount is in box 5e, "May" .

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 7

    1. This money amount is in box 5f, "June" .

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 8

    1. This money amount is in box 5g, "July" .

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 9

    1. This money amount is in box 5h, "August" .

    2. Accept only positive (including zero) amounts.

  13. Field M, Money amount 10

    1. This money amount is in box 5i, "September" .

    2. Accept only positive (including zero) amounts.

  14. Field N, Money amount 11

    1. This money amount is in box 5j, "October" .

    2. Accept only positive (including zero) amounts.

  15. Field O, Money amount 12

    1. This money amount is in box 5k, "November" .

    2. Accept only positive (including zero) amounts.

  16. Field P, Money amount 13

    1. This money amount is in box 5l, "December" .

    2. Accept only positive (including zero) amounts.

  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 entries include:
      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 filer intent is not established enter "1" .

  18. Field R through U require blanks.

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

  1. Field A,

    1. This field should reflect the number of 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 this entry is present before a slash (/) in box 3 ("25/" ). If the numbers agree, input AC "7" .

    3. Accept only positive (including zero) amounts.

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

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

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

  2. Field B,

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

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

    3. Accept only positive (including zero) amounts.

    4. For Account Type Code SForm 1096 the entry in this field is calculated by the scanner and may not match the entry in box 3.

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

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

  3. Field C, Money amount 1

    1. This money amount is in box 4, "Federal income tax withheld" .

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

  4. Field D, Money amount 2

    1. This amount is in box 5, "Total amount reported for the Form 1096" .

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

  5. Field E,

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

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

    3. The valid TIN type code 2 is SSN.

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

      Exception:

      If there is no form type marked in box 6 to state the form type transmitted and you cannot determine by notations on the face of the document 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-F * 103 or 203
      Form 1098-Q * 174 or 274
      Form 1098-T 183 or 283
      Form 1099-A 180 or 280
      Form 1099-B 179 or 279
      Form 1099-C 185 or 285
      Form 1099-CAP 173 or 273
      Form 1099-DIV 191 or 291
      Form 1099-G 186 or 286
      Form 1099-INT 192 or 292
      Form 1099-K 110 or 210
      Form 1099-LS* 116 or 216
      Form 1099-LTC * 193 or 293
      Form 1099-MISC 195 or 295
      Form 1099-NEC 171 or 271
      Form 1099-OID 196 or 296
      Form 1099-PATR 197 or 297
      Form 1099-Q 131 or 231
      Form 1099-R 198 or 298
      Form 1099-S 175 or 275
      Form 1099-SA * 194 or 294
      Form 1099-SB * 143 or 243
      Form 3921 * 125 or 225
      Form 3922 * 126 or 226
      Form 5498 128 or 228
      Form 5498-ESA * 172 or 272
      Form 5498-SA * 127 or 227
      Form W-2G * 132 or 232

      Note:

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

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

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

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

    2. ISRP entered documents, must have data in this field for the following returns and may have data for other form types: Form 1099-DIV, Form 1099-G, Form 1099-MISC, and Form 1099-NEC. Payment codes appear edited to the right of box 6 on ISRP processed returns. If no payment code is present and the field is in error enter the first valid payment code in bold using Exhibit 3.12.8-10, Valid Payment Codes.

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

      Reminder:

      Contact the local analyst immediately if invalid payment codes on account type code "S" documents appear on raw registers.

  7. Field G, Delinquent Return Indicator and Date

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

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

      Delinquent Indicator Valid Date Range
      P ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2021/12/31

      Exception:

      If field E is:
      103, 203, 171 or 271 then ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2021/12/31 is valid.
      127, 227, 128, 228, 172, or 272 ≡ ≡ ≡ ≡ ≡ ≡ through 2021/12/31 is valid.

      X ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2021/12/31

      Exception:

      If field E is:
      103, 203, 171 or 271 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2021/12/31 is valid.
      127, 227, 128, 228, 172, or 272 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2021/12/31 is valid.

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

    4. Accept only the following entries for an Account Type Code SForm 1096, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

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

  8. Field H, Correspondence Indicators

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

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

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

  9. Field I, Original Documents Subject to Penalty

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

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

    3. This field requires it is equal to or less than field A. If not, both field A and field I appear in error.

    4. Accept only positive (including zero) amounts.

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

  10. Field J, Amended Documents Subject to Penalty

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

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

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

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

    5. Accept only positive (including zero) amounts.

  11. Field K, Year Indicator

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

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

      Note:

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

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

  12. Field L through U require blanks.

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

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Nonemployee Compensation" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 4, "Federal income tax withheld" .

    2. Accept only positive (including zero) amounts.

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

  3. Field C

    1. This is a checkbox located under the entity data on the left side of the document and labeled "FATCA filing requirement" .

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

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

  4. Field D through U require blanks.

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

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Coverdell ESA contributions" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 2, "Rollover contributions" .

    2. Accept only positive (including zero) amounts.

  3. Field C through U require blanks.

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

  1. Field A, Box 1

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

    2. The date of exchange valid format is YYYYMMDD.

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

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

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

  2. Field B, Money amount 1

    1. This money amount is in box 2 "Aggregate amount rec'd" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Box 3

    1. This is in box 3 "No. of shares exchanged" .

    2. Field is numeric.

  4. Field D, Box 4

    1. This is in box 4 "Classes of stock exchanged" .

  5. Field E through U require blanks.

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

  1. Field A, Money amount 1

    1. This money amount is in box 1a, "Annuity amount on start date" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Box 1b

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

    2. The date valid format is YYYYMMDD.

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

    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 is in box 3, "Total premiums" .

    2. Accept only positive (including zero) amounts.

  5. Field E, Money amount 3

    1. This money amount is in box 4, "FMV of QLAC" .

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 4

    1. This money amount is box 5a, "January" .

    2. Accept only positive (including zero) amounts.

  7. Field G, Money amount 5

    1. This money amount is in box 5b, "February"

    2. Accept only positive (including zero) amounts.

  8. Field H, Money amount 6

    1. This money amount is in box 5c, "March" .

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 7

    1. This money amount is in box 5d, "April" .

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 8

    1. This money amount is in box 5e, "May" .

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 9

    1. This money amount is in box 5f, "June" .

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 10

    1. This money amount is in box 5g, "July" .

    2. Accept only positive (including zero) amounts.

  13. Field M, Money amount 11

    1. This money amount is in box 5h, "August" .

    2. Accept only positive (including zero) amounts.

  14. Field N, Money amount 12

    1. This money amount is in box 5i, "September" .

    2. Accept only positive (including zero) amounts.

  15. Field O, Money amount 13

    1. This money amount is in box 5j, "October" .

    2. Accept only positive (including zero) amounts.

  16. Field P, Money amount 14

    1. This money amount is in box 5k, "November" .

    2. Accept only positive (including zero) amounts.

  17. Field Q, Money amount 15

    1. This money amount is in box 5l, "December" .

    2. Accept only positive (including zero) amounts.

  18. Field R through U require blanks.

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

  1. Field A, Box 1

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

    2. The date valid format is YYYYMMDD, where yyyy=yyty (processing year minus one.)

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

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

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

  2. Field B, Money amount 1

    1. This money amount is in box 2 "Gross proceeds" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Box 3

    1. Check for address or legal description.

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

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

    4. There is no validity check for this field.

    5. Blank is acceptable.

  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 is in box 6 "Buyer’s part of real estate tax" .

    2. Accept only positive (including zero) amounts.

  7. Field G through U require blanks.

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

  1. Field A, Box 1

    1. This is in box 1, "Date of contribution" .

    2. The acceptable date format is YYYYMMDD, where yyyy=yyty (processing year minus one).

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

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

  2. Field B, Box 2b

    1. This is in box 2b, "Year" .

    2. Accept four numeric characters.

  3. Field C, Box 2c

    1. This is in box 2c, "Make" .

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

    3. Blank the field if only numerics.

  4. Field D, Box 2d

    1. This is in box 2d, "Model" .

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

  5. Field E, Box 3

    1. This is in box 3, "Vehicle or other identification number" .

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

  6. Field F, Box 4a

    1. This is in 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 is in box 4b, "Date of sale" .

    2. The acceptable date format is YYYYMMDD, where yyyy=yyty (processing year minus one).

    3. Remove the date if yyyy is less or more than yyty and the date on field A=yyty.

      Exception:

      If field F and 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, Money amount 1

    1. This is in box 4c, "Gross proceeds from sale" .

    2. Accept only positive (including zero) amounts.

      Reminder:

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

    3. Field G and 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 is in 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 is in 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 is in box 5c, "Donee certifies the following detailed description of..." .

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

    3. There is no validity check for this field.

    4. Blank is acceptable.

  12. Field L, Box 6a

    1. This is in box 6a, "Did you provide goods or services..." .

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

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

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

  13. Field M, Money amount 2

    1. This is in box 6b, "Value of good provided" .

    2. Accept only positive (including zero) amounts.

  14. Field N, Box 6c

    1. This is in 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 is in 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. Field P through U require blanks.

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

  1. Field A, Box 1a

    1. This is in box 1a "Description of property (Example 100 sh. XYZ Co.)" .

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

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

    4. Blank is acceptable.

    5. There is no validity check for this field.

  2. Field B, Box 1b

    1. This is in box 1b, "Date acquired" .

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

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

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

  3. Field C, Box 1c

    1. This is in box 1c "Date sold or disposed" .

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

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

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

  4. Field D, Money amount 1

    1. This money amount is in box 1d, "Proceeds" .

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

  5. Field E, Money amount 2

    1. This money amount is in box 1e, "Cost or other basis" .

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 3

    1. This money amount is in box 1f, "Accrued market discount" .

    2. Accept only positive (including zero) amounts.

  7. Field G, Money amount 4

    1. This money amount is in box 1g, "Wash sale loss disallowed" .

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

  8. Field H, Box 2

    1. This field represents box 2, checkboxes.

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

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

  9. Field I, Box 3

    1. This field is checkbox box 12,"Check if proceeds from:" .

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

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

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

    5. Blank is valid if no boxes have checks.

  10. Field J, Money amount 6

    1. This money amount is in box 4, "Federal income tax withheld" .

    2. This field is 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 have asterisk. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

    4. Accept positive (including zero) amounts.

  11. Field K, Box 5

    1. This is in 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, Box 6

    1. This is in 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. Blank the field if both boxes have checks or you cannot determine the filer intent.

  13. Field M, Box 7

    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 is in box 8, "Profit or loss realized in yyty on closed contracts" .

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

  15. Field O, Money amount 8

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

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

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

    1. This field is, "CUSIP no."

    2. No validity checks for this field.

    3. Field should not exceed 13 characters.

  17. Field Q

    1. This is a checkbox located under the recipient entity on the left side of the document, "FATCA filing requirement" .

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

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

  18. Field R, Money amount 9

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

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

  19. Field S, Money amount 10

    1. This money amount is in box 11, "Aggregate profit or (loss) on contracts" .

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

  20. Field T, Box 12

    1. This field is checkbox box 12, "Check if basis reported to IRS" .

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

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

  21. Field U, Money amount 11

    1. This money amount is in box 13, "Bartering" .

    2. Accept only positive (including zero) amounts.

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

  1. Field A, Money amount 1

    1. This money amount is in box 2, "Balance of principal outstanding" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 4, "Fair market value of property" .

    2. Accept only positive (including zero) amounts.

  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. Any character is valid with a maximum of 39 positions.

    3. There is no validity check for this field.

    4. Blank is acceptable.

  5. Field E through U require blanks.

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

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Mortgage interest received from payers/borrowers" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 2, "Outstanding mortgage principal as of 1/1yyty" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Box 3

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

    2. Valid format is YYYYMMDD.

    3. Blank or any year is acceptable.

      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 is in box 3, "Refund of overpaid interest" .

    2. Accept only positive (including zero) amounts.

  5. Field E, Money amount 4

    1. This money amount is in box 4, "Mortgage insurance premiums" .

    2. Accept only positive (including zero) amounts.

      Caution:

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

  6. Field F, Money amount 5

    1. This money amount is in box 6, "Points paid on purchase of principal residence" .

    2. Accept only positive (including zero) amounts.

  7. Field G, Box 7

    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, Box 8

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

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

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

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

    5. There is no validity check for this field.

    6. Blank is acceptable.

  9. Field I, Box 9

    1. This is a numeric field and is box 9, "Number of mortgaged properties" .

    2. Accept only positive (including zero) amounts.

  10. Field J, Box 10

    1. This field is box 10, "Other" .

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

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

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

    5. There is no validity check for this field.

    6. Blank is acceptable.

  11. Field K, Box 11

    1. This is the date present in box 11, "Mortgage acquisition date" .

    2. Valid format is YYYYMMDD.

    3. Blank or any year is acceptable.

      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.

  12. Field L through U require blanks.

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

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Payments received for qualified tuition and related expenses" .

    2. Accept only positive (including zero) amounts.

  2. Field B

    1. This is the TIN checkbox to the right of the "STUDENT’S TIN" and to the left of box 3.

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

    3. Blank if box is not checked.

  3. Field C, Money amount 2

    1. This money amount is in box 4 "Adjustment made for a prior year" .

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

  4. Field D, Money amount 3

    1. This money amount is in box 5 "Scholarships or grants" .

    2. Accept only positive (including zero) amounts.

  5. Field E, Money amount 4

    1. This is in box 6 "Adjustments to scholarships or grants for a prior year" .

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

  6. Field F, Box 7

    1. 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.

  7. Field G, 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.

  8. Field H, 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.

  9. Field I, Money amount 5

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

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

  10. Field J through U require blanks.

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

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Student loan interest received by lender" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Box 2

    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. Field C through U require blanks.

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

  1. Field A, Box 1

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

    2. Valid format is YYTYMMDD for current year processing.

  2. Field B, Money amount 1

    1. This money amount is in box 2, "Amount of debt discharged" .

    2. Accept only positive (including zero) amounts.

    3. See IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money 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 is in box 3, "Interest if included in box 2" .

    2. Accept only positive (including zero) amounts.

  4. Field D, Box 4

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

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

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

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

    5. There is no validity check for this field.

    6. Blank is acceptable

  5. Field E, Box 5

    1. This is a checkbox 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. Accept 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 is in box 7, "Fair market value of property" .

    2. Accept only positive (including zero) amounts.

  8. Field H through U requires blanks.

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

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Unemployment compensation" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 2, "State or local income tax refunds, credits or offsets" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Box 3.

    1. This is in box 3, "Box 2 amount is for tax year" .

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

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

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

  4. Field D, Money amount 4

    1. This money amount is in box 4, "Federal income tax withheld" .

    2. Accept only positive (including zero) amounts.

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

  5. Field E, Money amount 5

    1. This money amount is in box 5, "RTAA payments" .

    2. Accept only positive (including zero) amounts.

  6. Field F Money amount 6

    1. This money amount is in box 6, "Taxable grants" .

    2. Accept only positive (including zero) amounts.

  7. Field G, Money amount 7

    1. This money amount is in box 7, "Agriculture payments" .

    2. Accept only positive (including zero) amounts.

  8. Field H,

    1. This entry is in box 8, "Check if box 2 is trade or business income" .

    2. This is a one-position field.

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

    4. This field is blank if the box is not marked.

    5. Accept only "1" or blank.

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

  9. Field I through U requires blanks.

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

  1. Field A, Money amount 1

    1. This money amount is in box 1a, "Total ordinary dividends" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 1b, "Qualified dividends" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. This money amount is in box 2a, "Total capital gain distribution" .

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. This money amount is in box 2b, "Unrecap Sec 1250 gain" .

    2. Accept only positive (including zero) amounts.

  5. Field E, Money amount 5

    1. This money amount is in box 2c, "Section 1202 gain" .

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 6

    1. This money amount is in box 2d, "Collectibles 28% gain" .

    2. Accept only positive (including zero) amounts.

  7. Field G, Money amount 7

    1. This money amount is in box 3, "Nondividend distributions" .

    2. Accept only positive (including zero) amounts.

  8. Field H, Money amount 8

    1. This money amount is in 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 have asterisks. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

    3. Accept only positive (including zero) amounts.

  9. Field I, Money amount 9

    1. This money amount is in box 5, "Section 199A dividends" .

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 10

    1. This money amount is in box 6, "Investment expense" .

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 11

    1. This money amount is in box 7, "Foreign tax paid" .

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 12

    1. This money amount is in box 9, "Cash liquidation distributions" .

    2. Accept only positive (including zero) amounts.

  13. Field M, Money amount 13

    1. This money amount is in box 10, "Noncash liquidation distributions" .

    2. Accept only positive (including zero) amounts.

  14. Field N

    1. This is a checkbox located under the recipient entity on the left side of the document, "FATCA filing requirement" .

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

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

  15. Field O, Money amount 14

    1. This money amount is in box 11, "Exempt - interest dividends" .

    2. Accept only positive (including zero) amounts.

      Note:

      Amount present must equal or exceed any taxpayer entry made on field O.

  16. Field P, Money amount 15

    1. This money amount is in box 12, "Specified private activity dividend" .

    2. Accept only positive (including zero) amounts.

    3. If a positive money amount is present and in error and field O is blank, enter the amount present in field P in field O.

    4. If a positive money amount is present and in error and field O s a money amount, replace the money amount in field O with the sum of the amounts in fields O and P.

  17. Field Q through U require blanks.

Section 06 Document Code 92 Format Code 033, Form 1099-INT, Interest Income

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Interest income" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2,

    1. This money amount is in box 2, "Early withdrawal penalty" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. This money amount is in box 3, "Interest on U.S. Savings Bonds and Treas. obligations" .

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4,

    1. This money amount is in 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 have asterisks. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

    3. Accept only positive (including zero) amounts.

  5. Field E, Money amount 5,

    1. This money amount is in box 5, "Investment expenses" .

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 6

    1. This money amount is in box 6, "Foreign tax paid" .

    2. Accept only positive (including zero) amounts.

  7. Field G, Box 7

    1. This text is in 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 is in box 8, "Tax-exempt interest" .

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 8

    1. This money amount is in box 9, "Specified private activity bond interest" .

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 9

    1. This money amount is in box 10, "Market discount" .

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 10

    1. This money amount is in box 11, "Bond premium" .

    2. Accept only positive (including zero) amounts.

  12. Field L

    1. This is a checkbox located under the recipient entity on the left side of the document, "FATCA filing requirement" .

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

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

  13. Field M, Money amount 11

    1. This money amount is in box 12, "Bond premium on Treasury obligations" .

    2. Accept only positive (including zero) amounts.

  14. Field N, Money amount 12

    1. This money amount is in box 13, "Bond premium on tax-exempt bond" .

    2. Accept only positive (including zero) amounts.

  15. Field O, Box 14

    1. This field is box 14 "Tax-exempt and tax credit bond CUSIP no."

    2. This is a 13-character field.

    3. No validity checks for this field.

  16. Field P through U require blanks.

  17. Interest paid in series E savings bonds is now reported in box 3. Because regulations allow reporting of this interest when it is paid, returns arrive anytime during the year. Delete and forward any returns marked yypy to Receipt and Control IRP Sort Unit to hold for 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 is in box 1 "Gross long-term care benefits paid" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 2, "Accelerated death benefits" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Box 3

    1. This entry is in 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 have checks.

    5. Blank if neither box is checked.

  4. Field D

    1. This entry is in "INSURED'S TIN" .

    2. This field s 9 numerics.

  5. Field E

    1. This entry is in "INSURED'S name" .

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

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

    4. There is no validity check for this field.

    5. Blank is acceptable

  6. Field F, Box 5

    1. This entry is box 5, "Chronically or Terminally iII" checkboxes.

    2. The valid code is 1 if "Chronically ill" box only is checked.

    3. The valid code is 2 if "Terminally ill" box only is checked.

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

    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. Valid format is YYYYMMDD for the date.

  8. Field H through U requires blanks.

Section 06 Document Code 94 Format Code 035, Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Gross distribution" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 2, "Earnings on excess cont."

    2. Accept only positive (including zero) amounts.

  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 is in box 4, "FMV on date of death" .

    2. Accept only positive (including zero) amounts.

  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 have checks or no boxes have checks.

  6. Field F through U requires blanks.

Section 06 Document Code 95 Format Code 040, Form 1099-MISC, Miscellaneous Income

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Rents" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 2, "Royalties" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. This money amount is in box 3, "Other income" .

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. This money amount is in box 4, "Federal income tax withheld" .

    2. Accept only positive (including zero) amounts.

    3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of fields A, B, C, E, F, H, I, J, and M and reason code 16 is present. All income fields and field D appear marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

  5. Field E, Money amount 5

    1. This money amount is in box 5, "Fishing boat proceeds" .

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 6

    1. This money amount is in box 6, "Medical and health care payments" .

    2. Accept only positive (including zero) amounts.

  7. Field G

    1. This field is box 7, "Direct sales" checkbox.

    2. Valid code is 1 if box is checked.

    3. Blank if box is not checked.

  8. Field H, Money amount 7

    1. This money amount is in box 8, "Substitute payments in lieu of dividends or interest" .

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 8

    1. This money amount is in box 9, "Crop insurance proceeds" .

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 9

    1. This money amount is in box 10 "Gross proceeds paid to an attorney"

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 10

    1. This money amount is in box 12a "Section 409A deferrals" .

    2. Accept only positive (including zero) amounts.

  12. Field L

    1. This is a checkbox located under the recipient entity on the left side of the document, "FATCA filing requirement" .

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

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

  13. Field M, Money amount 11

    1. This money amount is in box 13 "Excess golden parachute payments" .

    2. Accept only positive (including zero) amounts.

  14. Field N, Money amount 12

    1. This money amount is in box 14 "Nonqualified deferred compensation" .

    2. Accept only positive (including zero) amounts.

  15. Field O through U requires blanks.

Section 06 Document Code 96 Format Code 060, Form 1099-OID, Original Issue Discount

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Original issue discount for yyty" .

      Note:

      yyty equals the tax year currently processed.

    2. Accept only positive (including zero) amounts.

  2. Fields B, Money amount 2

    1. This money amount is in box 2, "Other periodic interest" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. This money amount is in box 3, "Early withdrawal penalty" .

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. This money amount is in box 4, "Federal income tax withheld" .

    2. Accept only positive (including zero) amounts.

    3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of field A and B and reason code 16 is present. Fields A, B, and D appear marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

  5. Field E, Money amount 5

    1. This money amount is in box 5, "Market discount" .

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 6

    1. This money amount is in box 6, "Acquisition premium" .

    2. Accept only positive (including zero) amounts.

  7. Field G, Box 7

    1. This entry is box 7, "Description" .

    2. Has entries up to the first 39 alpha and/or numeric characters found in box 7.

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

    4. There is no validity check for this field.

    5. Blank is acceptable.

  8. Field H, Money amount 7

    1. This money amount is in box 8 "Original issue discount on U.S. Treasury obligations" .

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

  9. Field I

    1. This is a checkbox located under the recipient entity on the left side of the document, "FATCA filing requirement" .

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

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

  10. Field J, Money amount 8

    1. This money amount is in box 9 "Investment expenses" .

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 9

    1. This money amount is in box 10, "Bond premium" .

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 10

    1. This money amount is in box 11, "Tax-exempt OID" .

    2. Accept only positive (including zero) amounts.

  13. Field M through U requires blanks.

Section 06 Document Code 97 Format Code 061, Form 1099-PATR, Taxable Distributions Received From Cooperatives

  1. Field A, Money amount 1

    1. This money amount is in box 1, "Patronage dividends" .

    2. Accept only positive (including zero) amounts.

  2. Field B, Money amount 2

    1. This money amount is in box 2, "Nonpatronage distributions" .

    2. Accept only positive (including zero) amounts.

  3. Field C, Money amount 3

    1. This money amount is in box 3, "Per-unit retain allocations" .

    2. Accept only positive (including zero) amounts.

  4. Field D, Money amount 4

    1. This money amount is in box 4 "Federal income tax withheld" .

    2. Entry is less than the sum of fields A, B, C, and E.

    3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of fields A, B, C, and E and reason code 16 is present along with fields A, B, C, D and E all marked in error. See IRM 3.12.8.2.7, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud for instruction.

    4. Accept only positive (including zero) amounts.

  5. Field E, Money amount 5

    1. This money amount is in box 5, "Redeemed nonqualified notices" .

    2. Accept only positive (including zero) amounts.

  6. Field F, Money amount 6

    1. This money amount is in box 6, "Section 199A(g) deduction" .

    2. Accept only positive (including zero) amounts.

  7. Field G, Money amount 7

    1. This money amount is in box 7, "Qual. payments (Sec. 199A(b)(7))" .

    2. Accept only positive (including zero) amounts.

  8. Field H, Money amount 8

    1. This money amount is in box 8, "Section 199A(a) qual. items" .

    2. Accept only positive (including zero) amounts.

  9. Field I, Money amount 9

    1. This money amount is in box 9, "Section 199A(a) SSTB items" .

    2. Accept only positive (including zero) amounts.

  10. Field J, Money amount 10

    1. This money amount is in box 10, "Investment credit" .

    2. Accept only positive (including zero) amounts.

  11. Field K, Money amount 11

    1. This money amount is in box 11, "Work opportunity credit" .

    2. Accept only positive (including zero) amounts.

  12. Field L, Money amount 12

    1. This money amount is in box 12, "Other credits and deductions" .

    2. Accept only positive (including zero) amounts.

  13. Field M, Box 13

    1. This is a checkbox in box 13, "Specified Coop" .

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

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

  14. Field N through U require blanks.

Section 06 Document Code 98 Format Code 025, Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

  1. Field A, Money amount 1

    1. This amount is in box 1, "Gross distribution" .

    2. Accept only positive (including zero) amounts.

      Exception:

      This field amount is equal to or greater than field B. If not, field A is marked in error. Correct any input errors using AC 6.

    3. If a money amount 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 is in box 2a, "Taxable amount" .

    2. Accept only positive (including zero) amounts.

      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 an AC 6.

    3. Valid entries in this field, equal or exceed entries in field D. If it isn't, field B is marked in error. Check transcription. If the entries match the physical entries made on the return clear the error using action code 7.

  3. Field C, Box 2b

    1. This entry is derived from the two checkboxes in box 2b.

    2. The valid code is 1, if "Taxable amount not determined" box is checked.

    3. The valid code is 2, if "Total distribution" box is checked.

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

    5. Blank, if neither or both boxes have checks.

  4. Field D, Money amount 3

    1. This money amount is in box 3, "Capital gain (included in box 2a)" .

    2. Accept only positive (including zero) amounts.

    3. If this field is greater than zero, and there is not an entry in field B it must equal field A or less. If not, both field A and field D fall to error.

      Note:

      See paragraph (2) above to resolve this error condition.

  5. Field E, Money amount 4

    1. This money amount is in box 4, "Federal income tax withheld" .

    2. Accept only positive (including zero) amounts.

    3. Field E must equal to field A amount or less.

  6. Field F Money Amount 5

    1. This money amount is in box 6, "Net unrealized appreciation in employer's securities" .

    2. Accept only positive (including zero) amounts.

  7. Field G, Box 7

    1. This is box 7, "Distribution Code" .

    2. Accept only 1 through 9, A, B, C, D, E, F, G, H, J, K, L, M, N, P, Q, R, S, T, U, W, or blank.

    3. Only two indicators allowed. Below is a list of valid indicator combinations.

      Distr. Code Type of Distribution Compatible Code
      1 Early distribution, no known exception. 8, B, D, K, L, M, or P
      2 Early distribution; exception applies. 8, B, D, K, L, M, or P
      3 Disability. D
      4 Death. 8, A, B, D, G, H, K, L, M, or P
      5 Prohibited transaction. None
      6 Section 1035 exchange. W
      7 Normal distribution. A, B, D, L, M, or K
      8 Excess contributions plus earnings; excess deferrals. 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, M, P, or U
      C Reportable death benefits under section 6050Y. D
      D Annuity payments from nonqualified annuities and distributions from life insurance contracts. 1, 2, 3, 4, 7, or C
      E Distributions under Employee Plans Compliance Resolution System (EPCRS). None
      F Charitable gift annuity. None
      G Direct rollover and direct payment. 4, B or K
      H Direct rollover of a designated Roth account distribution to a Roth IRA. 4
      J Early distribution from a Roth IRA. 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, 2, 4, 7, or B
      M Qualified plan loan offset. 1, 2, 4, 7, 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" , 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 is transcribed in error use (c) above to correct when code is missing or invalid.

    5. Blank the field if filer intent is not established.

  8. Field H, IRA/SEP Indicator

    1. This entry is derived from the checkbox next to box 7 labeled, "IRA/SEP/SIMPLE" .

    2. The valid code "1" if box 7 is checked.

    3. Blank if the box is not checked.

  9. Field I, Money amount 6

    1. This money amount is in box 10, "Amount allocable to IRR within 5 years" .

    2. Accept only positive (including zero) amounts.

  10. Field J, Box 11

    1. This field is in YYYY format with the first two characters of "20" .

      Exception:

      The year listed can equal the current year, but not a future year.

    2. Blank is acceptable.

  11. Field K, Box 12

    1. This is a checkbox located in box 12, "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, Box 13

    1. This field is in box 13, "Date of payment" .

    2. Accept blanks or leading blanks followed by a date. The date valid format is YYYYMMDD.

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

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

  13. Field M through U require blanks.

Section 16 Error Register

  1. Section 16 of the error register s payer entity data. See IRM 3.12.8.3.4 (6) for location of the payer entity and a list of identifying terms on the various returns.

  2. No section 16 appears for Form 1096, Annual Summary and Transmittal of U.S. Information Returns, document code 69.

  3. Fields in section 16 listed below:

    1. Field A, Payer Name Line 1, length 40

    2. Field B, Payer Name Line 2, length 40

    3. Field C, Payer Street Address, length 35

    4. Field D, Payer City, length 22

    5. Field E, Payer State code, length 2

    6. Field F, Payer ZIP Code, length 9

    7. Field G, Payer TIN, length 9

    8. Field H, TIN Validity Bypass Code, length 1 (always blank)

    9. Field I, Payer DLN, length 14

    10. Field J, Foreign Country Code, length 2

  4. When any field in section 16 is invalid, all remaining documents in the submission fall the error register with "%%" in the document identification line. Duplicate errors no longer print with $$.

    1. When "%%" is present, only the first section 16 error (on the document without the "%%" ) requires correction action.

    2. When "%%" is present, unrelated errors could loop if present in sections 01, 02 and/or 06 .

    3. Do not use AC 7 to release a document with "%%" . If AC 7 is used, all remaining documents in the block continue to loop until each document is individually corrected.

  5. A change in payer is determined by any change to section 16 data, not just a change to the payer TIN. Therefore, when correcting section 16, ensure the new data generated is correct for all remaining returns for the payer. If it is not, correct the proper field at each point of change.

  6. If a foreign address is present in section 16 for a payer, delete the address fields. A foreign address is never acceptable (proper) for Section 16.

  7. To blank a section 16 field, line through the incorrect data.

Section 16, Field A, Payer Name Line 1

  1. Characters can include A through Z, 0 through 9, blank, hyphen or ampersand. The field cannot have all blanks.

  2. If the field is invalid or is originally transcribed in error, line through the field and enter the correct payer name above it.

    1. Shorten a payer name of more than 40 positions to 40 positions or less using standard abbreviations when possible. Do not use standard abbreviations if doing so alters the name control.

    2. If the payer name is not present on the return and you cannot determine it from other returns for the payer, research the Accounts Register and name Directory (in the appropriate campus) to develop the payer name. Do not enter a payer name of "UNKNOWN" on the error register.

  3. If a payer name is not found, use AC "2" , Error/Reject Disposition Code "D" to delete the document (except document codes 98 and 32) from the error register. Dispose of returns (except document codes 98 and 32) per Document 12990, Records and Information Management Records Control Schedules.

  4. Do not dispose of document codes 98 and 32. Enter the payer 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 is corrected. See also IRM 3.12.8.2.4 (4), Information Return Processing Action Codes.

Section 16, Field B, Payer Name Line 2

  1. There is no validity check of this field. However, correct this field if it is noticed it is originally transcribed in error.

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

  3. If a foreign street address is present 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. Accept the following characters: Alpha (A through Z), Numeric (0 through 9), hyphen (-), blank ( ), and slash (/).

  3. If you notice the street address is missing or is incorrect, enter the correct information.

  4. If a foreign address is present 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 can have only alpha characters. If the city has numerics correct it.

    Example:

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

  2. Enter APO, DPO and FPO to the first three positions of the city.

  3. If a foreign country is present in the city field, delete the entry.

  4. Enter three "Z" 's ("ZZZ" ) if unable to determine the city.

  5. Major City Codes use is valid.

Section 16, Field E, Payer State Code

  1. If the state is present and a ZIP code is also present, the ZIP code and state mu; if not both fields appear in error.

  2. The state code is required if a major city code is not used. If the state is present must fall in the valid range of the state codes. If the state code is not valid, the ZIP code is not identified as a field in error (unless it is not a valid configuration). Always check the ZIP code field when the State field is corrected. Do not assume the ZIP code is correct.

  3. If you cannot determine the correct state blank field E. Make necessary corrections to the appropriate fields (E and/or F).

  4. If a period (.) is entered in the state code field for a foreign address, delete the period (.).

  5. Correct field E on the error register when the state is in error unless another correction action resolves the field E problem.

  6. If a Major City Code is present and a state code, the state code is in error. Correct by deleting the state if a valid Major City Code is present if a state code is also present.

Section 16, Field F, Payer Zone Improvement Plan (ZIP) Code

  1. The ZIP code is required and must conform to the following:

    1. Have numerics.

    2. Have five or nine numerics.

    3. Match the state present. Check the first three digits in the ZIP code match the state followed by two numerics other than 00. Add 01 to a field with only three numerics present.

    4. Not have embedded blanks.

    5. Have a left justification.

  2. Correct the ZIP code if it is in error and If you can determine it form the state present. See Exhibit 3.12.8-6, 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. Always verify the ZIP code for the state, even if only the state is identified as a field in error. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code.

  4. Blank is not acceptable for the ZIP Code when a Major City Code is present 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 have 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 the payer and use it if found. 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 correcting the payer TIN of the first return in the consecutive series clears all records. See also IRM 3.12.8.2.4 (4), Information Return Processing Action Codes.

Section 16, Field I, Parent Document Locator Number (DLN)

  1. This field should have the document locator number (DLN) of the transmitting Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  2. It is required for all income information returns except Form 1096, Annual Summary and Transmittal of U.S. Information Returns and foreign returns.

  3. If present, this field is 14 numerics.

    1. Positions 1 and 2 must consist of valid File Location Code (FLC).

    2. Below lists FLCs 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 is tax class code of 5.

    4. Positions 4 and 5 is 69.

    5. Positions 6 through 8 have 001 through 366.

      Exception:

      Rarely SCRIPS documents only have elevated Julian dates, 401 through 766.

    6. Positions 9 through 13 have 00000 through 99999.

    7. Position 14 is the current year digit, or the current year digit minus one.

  4. If field I is transcribed in error, line through the field and enter the correct parent DLN above it.

  5. If the parent DLN is missing, blanks clear the error register on correction pass when AC 7 or AC 6 in used. If AC 6 is used on sections 01, 02, and/or 06 only, the document loops because of blanks in payer DLN in section 16.

    Note:

    AC 7 does not work if there is a "%%" appearing in this section.

    Note:

    If the section has "%%" , you must enter a parent DLN on the first document to clear all documents from the error register on the first pass with an AC 6. If AC 7 is used on the first document in first pass, all documents in the block continue to loop until you have cleared each one using AC 7 or entered a DLN and AC 6 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, correct only the first parent DLN on the first return in the consecutive series to clear all returns from the error file. See also IRM 3.12.8.2.4 (4), Information Return Processing Action Codes.

Section 16, Field J, Foreign Country Code

  1. This field is required for all Account Type Code "T" or "J" . It is not valid for any other Account Type Codes.

  2. See Exhibit 3.12.8-5, Foreign Country and United States (U.S.) Possession Codes, for the valid range of foreign country codes.

  3. If 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 mis-blocked, see IRM 3.12.8.2.13, Delinquent Transmittals.

Disposition of Form 1096, Annual Summary and Transmittal of U.S. Information Returns

  1. Keep all ISRP entered Form 1096, Annual Summary and Transmittal of U.S. Information Returns in DLN order by year. Once finished with the returns in ERS send the SCRIPS unit for imaging retention. Dispose of all Form 1096, Annual Summary and Transmittal of U.S. Information Returns, once imaged per Document 12990, Records and Information Management Records Control Schedules.

  2. Keep the documents in searchable order while suspending for disposition or working the error register loops per Document 12990, Records and Information Management Records Control Schedules.

Information Return Processing Format Codes and Required Section 06 Fields for Returns

The alpha characters in the fourth to final columns represent the fields present for each return type.

  • R = Required Input

  • V = Input not required

  • All non-R or V fields require blanks; no input allowed

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
03 260 R R R V V V V V                          
10 037 R R V V V V V V V V V V V V V V V V V    
16 361 R R V                                    
25 048 R R R R R V                              
26 049 R R R R R R R R                          
27 023 R R R R R V                              
28 022 R R R R R R V R R R V V R R V V R V V V  
31 031 R R R V V V                              
32 010 R V R R                                  
43 362 R R V                                    
50 050 R V V V R R R V V R V V R R R R V        
69 007 V V R R R R V V V V V                    
71 571 R R 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 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 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 V R R R R V 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 R V                  
98 025 R R V R R R V V R V V V                  

Information Return Processing Section 06 Fields Transcribed or Scanned

"✓" represents box numbers in a checkbox indicator.

Return Document Code A B C D E F G H I J K L M N O P Q R S T U
03 1 2 3 4 5 6 7 8                          
10 1a 1b 2 3 4 5a 5b 5c 5d 5e 5f 5g 5h 5i 5j 5k 5l    
16 1 2 NAME                                    
25 1 2 3 4 5 6                              
26 1 2 3 4 5 6 7 8                          
27 1 2 3 4 5 6                              
28 1 2 3 4 5 6 7 8 9 10 11 12a 12b 13a 13b 13c 14a 14b 15a 15b  
31 1 2 3 4 5 6                              
32 1 2 4 7                                  
43 1 2 NAME                                    
50 1a 1b 2a 2b 3a 3b 4a 4b 5 5a 5b 5✓                  
71 1 4                                    
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 1f 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 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 12          
92 1 2 3 4 5 6 7 8 9 10 11 12 13 14            
93 1 2 3 ITIN INAME 5 DATE                            
94 1 2 3 4 5                                
95 1 2 3 4 5 6 7✓ 8 9 10 12 13 14              
96 1 2 3 4 5 6 7 8 9 10 11                  
97 1 2 3 4 5 6 7 8 9 10 11 12 13                
98 1 2a 2b✓ 3 4 6 7 ira/sep✓ 10 11 12✓ 13                  

Form 1096 Output - Return Box (Line) Numbers Transcribed

Field Field Description
All See IRM 3.12.8.5.12, Section 06 Document Code 69 Format Code 007, Form 1096, Annual Summary and Transmittal of U.S. Information Returns, for details.
A Field A is the number of original documents transmitted from box 3. This number is coded before a slash (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 is coded after 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 reported in box 5.
E Field E is the Taxpayer Identification Number (TIN) Type and type of document transmitted code.
F Field F is the Type of Payment Code(s).
G Field G is the delinquent return indicator. It is an alpha or number followed by a date in the YYYYMMDD format. Find these entries in the first seven boxes under the wording "For Official Use Only" .
H Field H is the correspondence indicator. This entry is found in the last two boxes under the wording "For Official Use Only" .
I Field I is the number of original documents subject to penalty. This field is found in the bottom-left corner of Account Type Code B and C documents, coded before a slash (i.e., 25/).
J Field J is the number of amended documents subject to penalty. This field is found in the bottom-left corner of Account Type Code B and C documents, coded after a slash (i.e., "/25" ).
K Field K is the year indicator for prior years. Account Type Code B and C documents has this entry in the bottom-right corner of the document.

Major City Codes Sorted by Major City

Always add the numerics 01 to the three-digit zone improvement plan (ZIP) codes shown below:

Major City State Code Major City Code (MCC) ZIP Code
Aberdeen SD AD 574
Abilene TX AB 796
Akron OH AD 443
Albany GA AY 317
Albany NY AL 122
Albuquerque NM AQ 871
Alexandria VA AX 223
Allentown PA AW 181
Amarillo TX AM 791
Anaheim CA AH 928
Anchorage AK AN 995-996
Anderson SC AJ 296
Ann Arbor MI AP 481
Arlington VA AR 222
Arvada CO AV 800, 804
Asheville NC AS 288
Atlanta GA AT 303, 311, 399
Atlantic City NJ AC 084
Auburn AL AF 368
Augusta GA AG 309
Augusta ME AA 043
Aurora CO AZ 800
Aurora IL AO 605
Austin TX AU 733, 787
       
Bakersfield CA BD 933
Baltimore MD BA 212
Baton Rouge LA BR 708
Battle Creek MI QK 490
Beaumont TX BT 777
Bethlehem PA BM 180
Berkeley CA BE 947
Biloxi MS BL 395
Binghamton NY BC 139
Birmingham AL BI 352
Bismarck ND BB 585
Bloomington IN BQ 474
Boca Raton FL BZ 334
Boise ID BS 837
Bossier City LA BW 711
Boston MA BO 021, 022
Boulder CO BV 803
Bradenton FL BG 342
Bremerton WA BY 983
Bridgeport CT BP 066
Bronx NY BX 104
Brooklyn NY BK 112
Brownsville TX BJ 785
Buffalo NY BF 142
Burlington VT BU 054
       
Cambridge MA CB 021, 022
Camden NJ CD 081
Canton OH CA 447
Cape Coral FL CF 339
Cedar Rapids IA CR 524
Champaign IL CX 618
Chapel Hill NC CJ 275
Charleston SC CT 294
Charleston WV CW 253
Charlotte NC CE 282
Charlottesville VA CV 229
Chattanooga TN CG 374
Chesapeake VA CP 233
Cheyenne WY CY 820
Chicago IL CH 606-608
Cincinnati OH CN 452, 459
Clear Water FL CQ 337
Cleveland OH CL 441
Colorado Springs CO CS 809
Columbia SC CU 292
Columbus GA CM 318-319
Columbus OH CO 430, 432
Corpus Christi TX CC 783, 784
Cumberland MD CK 215
       
Dallas TX DA 752, 753
Davenport IA DP 528
Dayton OH DY 453-454
Daytona Beach FL DF 320, 321
Dearborn MI DB 481
Decatur IL DT 625
Denver CO DN 800-802
Des Moines IA DM 503
Detroit MI DE 482
Dubuque IA DQ 520
Duluth MN DL 557-558
Durham NC DU 277
       
East Lansing MI ET 488
Easton PA EA 180
East Orange NJ EO 070
East Saint Louis IL ES 622
Elizabeth NJ EL 072
El Paso TX EP 799, 885
Erie PA ER 165
Eugene OR EU 974
Evanston IL EN 602
Evansville IN EV 477
       
Fall River MA FR 027
Far Rockaway NY RK 110, 116
Fargo ND FA 581
Fayetteville AR FB 727
Fayetteville NC FN 283
Flint MI FT 485
Florence AL FC 356
Florence SC FE 295
Flushing NY FG 113
Fort Lauderdale FL FL 333
Fort Prince FL FP 349
Fort Wayne IN FY 468
Fort Worth TX FW 761
Fresno CA FO 936-938
       
Galveston TX GA 775
Gainesville FL GF 326
Gary IN GY 464
Gastonia NC GN 280
Glendale CA GL 912
Grand Rapids MI GR 495
Greeley CO GC 806
Green Bay WI GB 543
Greensboro NC GO 274
Greenville SC GV 296
Greenwood MS GW 389
       
Hackensack NJ HS 076
Hamilton OH HA 450
Hammond IN HM 463
Hampton VA HP 236
Harlingen TX HR 785
Hartford CT HD 061
Harrisburg PA HG 171
Hattiesburg MS HT 394
Helena MT HE 596
Hialeah FL HI 330
High Point NC HC 272
Hollywood FL HW 330
Honolulu HI HL 968
Houston TX HO 770-772
Huntington WV HN 257
Huntington Beach CA HB 926
Huntsville AL HU 358
       
Independence MO IE 640
Indianapolis IN IN 462
Inglewood CA ID 903
Irvine CA IV 926-927
Irving TX IR 750
       
Jackson MS JN 392
Jacksonville FL JV 320, 322
Jamaica NY JA 114
Jamestown NY JM 147
Janesville WI JE 535
Jersey City NJ JC 070, 073
Johnson City TN JH 376
Johnstown PA JO 159
Joliet IL JT 604
Jonesboro AR JB 724
       
Kalamazoo MI KZ 490
Kansas City KS KA 661
Kansas City MO KC 641, 649
Kennewick WA KW 993
Kenosha WI KE 531
Kingsport TN KP 376
Knoxville TN KN 379
       
Las Cruces NM LZ 880
Lafayette IN LF 479
Lafayette LA LL 705
Lake Charles LA LC 706
Lakeland FL LK 338
Lakewood CO LW 800, 802, 804
Lancaster PA LP 176
Lansing MI LG 489
Laredo TX LD 780
Las Vegas NV LV 891
Lawrence MA LQ 018
Lewiston ME LT 042
Lexington KY LX 405
Lincoln NE