3.12.106 Estate Tax Returns - Paper Correction Processing

Manual Transmittal

November 17, 2017

Purpose

(1) This transmits revised IRM 3.12.106, Error Resolution - Estate and Gift Tax Returns - Paper Correction Processing.

Material Changes

(1) Minor editorial changes have been made throughout this IRM (e.g., line number updates, spelling, punctuation, unspan, cells, links, etc.). Other significant changes to this IRM are shown below.

(2) IRM 3.12.106.1 Program Scope and Objectives - Moved from 3.12.106.2.1 and Added to Internal Controls information as outlined in The Heightened Awareness, Sensitivity, and Understanding of Internal Controls Memo dated September 14, 2016. Renumbered remaining subsections accordingly.

(3) IRM 3.12.106.1.1 Background - Added Internal Controls information as outlined in The Heightened Awareness, Sensitivity, and Understanding of Internal Controls Memo dated September 14, 2016.

(4) IRM 3.12.106.1.2 Authority - Added Internal Controls information as outlined in The Heightened Awareness, Sensitivity, and Understanding of Internal Controls Memo dated September 14, 2016.

(5) IRM 3.12.106.1.3 Responsibilities - Added Internal Controls information as outlined in The Heightened Awareness, Sensitivity, and Understanding of Internal Controls Memo dated September 14, 2016.

(6) IRM 3.12.106.1.4 Program Management and Review- Added to Internal Controls information as outlined in The Heightened Awareness, Sensitivity, and Understanding of Internal Controls Memo dated September 14, 2016.

(7) IRM 3.12.106.1.6 Terms, Definitions/Acronyms - Moved from 3.12.106.2.4 and to Added Internal Controls information as outlined in The Heightened Awareness, Sensitivity, and Understanding of Internal Controls Memo dated September 14, 2016.

(8) IRM 3.12.106.1.7 Interruption Words - Moved from 3.12.106.2.5 and Added to Internal Controls information as outlined in The Heightened Awareness, Sensitivity, and Understanding of Internal Controls Memo dated September 14, 2016.

(9) IRM 3.12.106.1.8 Related Resources - Added Internal Controls information as outlined in The Heightened Awareness, Sensitivity, and Understanding of Internal Controls Memo dated September 14, 2016.

(10) IRM 3.12.106.2 Updated and removed information that was duplicated in Internal Controls. The same information can be found in Internal controls beginning with Program Scope and Objectives.

(11) IRM 3.12.106.1 Moved IRM reference 3.12.106.2.1 Purpose and Scope to Program Scope and Objectives.

(12) IRM 3.12.106.1.6 Moved IRM reference 3.12.106.2.4 Glossary of Abbreviations to 3.12.106.1.5 into Internal Controls portion of IRM.

(13) IRM 3.12.106.1.7 Moved IRM reference 3.12.106.2.5 Definitions to 3.12.106.1.6 Interruption Words into the Internal Controls portion of IRM.

(14) IRM 3.12.106.3.3 Updated Tax year to include 2017. IPU 17U0032 issued 01-03-2017

(15) IRM 3.12.106.2.13 Update (2) to be consistent with BMF consistency.

(16) IRM 3.12.106.2.13 Added (3), (4) and (5).

(17) IRM 3.12.106.2.18 Changed "Caution" to (4) and (5)

(18) IRM 3.12.106.2.20 Changed Frivolous Processing to Frivolous Program.

(19) IRM 3.12.106.4.3 Updated Tax year to include 2017. IPU 17U0032 issued 01-03-2017

Effect on Other Documents

IRM 3.12.106, dated November 17, 2016 (effective January 1, 2017) is superseded. The following IRM Procedural Update (IPU) has been incorporated into this IRM: IPU 17U0032 issued 1-3-2017.

Audience

Wage and Investment (W&I), Submission Processing - Input Correction Operation, Error Resolution employees

Effective Date

(01-01-2018)

Linda J. Brown
Director Submission Processing
Wage and Investment Division

Program Scope and Objectives

  1. Error Resolution System for, Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions and Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations corrects errors made by taxpayers as well as those made by submission processing campus operations

  2. Purpose: This section provides instructions for perfecting Form 706-GS(D),Generation-Skipping Transfer Tax Return for Distributions and Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations, error and reject registers for estate, gift, and generation-skipping tax returns. Records appear on registers because of validity, consistency, math, and/or input errors. These instructions apply to Submission Processing Pipeline, Input Correction Branch, Error Resolution (ERS) Department.

  3. Audience These procedures apply to Wage and Investment (W&I) Submission Processing Error Resolution System (ERS) personnel:

    • Error Resolution: Supervisory Tax Examining Assistant

    • Lead Tax Examining Technician

    • Tax Examining Technician

    • Rejects: Supervisory Tax Examining Technician

    • Lead Tax Examining Technician

    • Tax Examining Technician

  4. Policy Owner:, Director Submission Processing.

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

  6. Primary Stakeholders: Other areas that may be affected by these procedures include (but not limited to):

    • Accounts Management (AM)

    • Small Business (Self/Employer (SB/SE)

    • Large Business and International (LB&I)

    • Chief Financial Officer (CFO)

    • Tax Payer Service (TAS)

    • Statistics of Income (SOI)

    • Tax Exempts/Government Entities (TEGE)

    • Compliance, Modernized E-File (MEF)

    • Submission Processing (SP)

Background

  1. Error Resolution is to resolve validity errors, field errors, consistency errors, and math errors in returns and other documents for posting to the Master File. Records fall out in Error Resolution System (ERS) due to the Generalized Mainline Framework (GMF). The entries from transcription are transferred to ERS fields. The GMF programming causes a record to fall out to ERS if it fails to meet certain criteria, including:

    • Invalid characters in a field (e.g., numeric instead of alpha)

    • Invalid length of field ( e.g., EIN with 8 digits instead of 9)

    • Invalid codes in field (valid Action Codes, Audit Codes, etc. are programmed in GMF)

    • Consistency errors - any valid field used in any computation where the result is inconsistent with (or contradictory to) any other valid field

    • Math errors - computer does math computation and it differs from the taxpayer’s amount, and invalid tax periods and eligibility for certain credits

    Employees use the ERS system and the return to correct these conditions and when necessary use Integrated Data Retrieval System (IDRS) to research.

Authority

  1. Authority for procedures is found in the following sections of the Internal Revenue Code (IRC) and their corresponding Treasury Regulations IRC 6201(a):

    • Foreign Account Tax Compliance Act (FATCA)

    • Revenue Reconciliation Act of 1998 (RRA 98)

      Note:

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

  2. All Policy Statements for Submission Processing are contained in IRM 1.2.12, Servicewide Policies and Authorities - Policy Statements for Submission Processing Activities

Responsibilities

  1. The Campus Director is responsible for monitoring operational performance for the Submission Processing campus.

  2. The Operations Manager is responsible for monitoring operational performance for their operation.

  3. The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties.

  4. The Team Employees are responsible for following the instructions contained in this IRM and maintain updated IRM procedures.

Program Management and Review

  1. Program Goals:: Enter corrections on the paper error registers for any errors falling out through Service Center Replacement System (SCRS) in Error Resolution.

  2. Program Reports:: System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are located in IRM 3.12.38, Error Resolution, BMF General Instructions.

  3. Program Effectiveness:: The program goals are measured by using the following tools:

    • Embedded Quality Submission Processing (EQSP)

    • Balanced Measures

    • Managerial Reviews

  4. Annual Review: The processes outlined in this IRM should be reviewed annually to ensure accuracy and promote consistent tax administration.

  5. Federal Managers Financial Integrity Act (FMFIA)

Program Controls

  1. Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

Terms/Definitions/Acronyms

  1. Acronyms and Abbreviations listed below are used to process gift and generation-skipping tax returns:

    Abbreviation Definition
    AIMS Audit Information Management System
    ADP Automatic Data Processing
    BMF Business Master File
    CAF Centralized Authorization File
    DLN Document Locator Number
    DSSN Donor's Social Security Number
    DOD Date of Death
    EIF Entity Index File
    EIN Employer Identification Number
    IDRS Integrated Data Retrieval System
    IRC Internal Revenue Code
    IRM Internal Revenue Manual
    ISRP Integrated Submission and Remittance Processing
    NAP National Accounts Profile
    POA Power of Attorney
    PSPC Philadelphia Submission Processing Center
    PSSN Primary Social Security Number
    SPC Submission Processing Center
    SSN Social Security Number
    SSSN Secondary Social Security Number
    TAS Taxpayer Advocate Service
    TIA Tax Information Authorization
    TIN Taxpayer Identification Number
    TPNC Taxpayer Notice Code
    TRS Transcript Research System

Interpretation Words

  1. The table lists Interpretation Words and their definitions.

    Word Definition Example of using a word that is open to interpretation

    Note:

    This column is for illustration purposes only.

    Error Register When the computer finds an error (consistency, math verification or validity) in the data input for a return. It generates an error register A printed document which shows sections and fields corresponding to the information entered into the computer.
    Section A portion of the return Each section is numbered with a two-digit code beginning with 01
    Field An item in a section on the return Usually a line on the return
    Alpha Field Designator The first field of each section is designated the A field. Subsequent fields are designated B, C, D, etc
    Field Breakers A symbol that shows the end of a field. By itself, it means there was no data entered into that field
    • Sometimes, a + (plus) or - (minus) is used for the field breaker to show that an amount is positive or negative. If it is necessary to change a field from a positive to a negative, enter a pound sign (#) at the end of the amount to tell ISRP to input the amount as negative. To change a field from negative to positive, use a comma (,) to alert Integrated Submission and Remittance Process.

    • A fixed length field does not have a field breaker. All spaces must be accounted for. When correcting a fixed length field, show the number of blanks to be used by writing and circling the number above the field.

    Document Locator Number (DLN) A DLN is given to each document processed in the Automatic Data Processing System and is used to find the document. As and organization, we distinguish between different types of returns by giving them specific tax classes and document codes

Related Resources

  1. The following resources may assist in performing the work as outlined in this IRM.

    • Servicewide Electronic Research Program (SERP)

    • Integrated Data Retrieval System (IDRS)

    • Integrated Automation Technologies (IAT)

    • Submission Processing Design Center (SPDC)

General

  1. It may be necessary to refer to instructions in the following IRMs:

    • IRM 3.11.106, Returns and Document Analysis, Estate and Gift Tax Returns

    • IRM 3.12.38, Error Resolution, BMF General Instructions

    • IRM 3.24.106, ISRP System, Estate Tax Returns

  2. Refer to IRM 3.12.263, Error Resolution, Estate and Gift Tax Returns, for correction information regarding the following forms:

    • Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

    • Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return

    • Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

General Requirements - Forms 706 series

  1. Instructions provided in the following are to be used in conjunction with the IRM:

    Form Title
    Form 706-GS(D) IRM 3.11.106.24.7, ProcessingForm 706-GS(D), Generation-Skipping Transfer Tax For Distribution
    Form 706-GS(D-1) IRM 3.11.106.25, Processing Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust (INFORMATION RETURN ONLY)
    Form 706-GS(T) IRM 3.11.106.26, ProcessingForm 706-GS(T), Generation-Skipping Transfer Tax Return For Terminations.

♦Customer Account Data Engine (CADE) 2♦

  1. The Customer Account Data Engine (CADE) 2 Program Office in headquarters is charged with the primary goal to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.

  2. The CADE 2 solution is comprised of several components, to modernize the IRS to a daily processing environment with several transition states.

  3. The new BMF campus cycles are:

    1. Campus Cycle: Thursday - Wednesday

    2. Master File Processing: Friday - Thursday

    3. Notice Review Saturday: Monday (8+ days)

    4. Unpostables: New available Tuesday; Closing Tuesday

  4. BMF transaction posting timeframes are outlined as follows:

    1. Transactions will be viewable using CFOL (Corporate Files On-line) command codes on Saturday following the weekly Master File processing run on Thursday.

    2. Transactions will be viewable as posted transactions using IDRS (Integrated Data Retrieval System) command codes on Monday following the weekly Master File processing run on Thursday.

      Note:

      With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday.

  5. Cycle posting dates will reflect a format of "YYYYCCDD" . "YYYY" will indicate the year. "CC" will indicate the posting cycle. For IMF (Individual Master File) transactions, the following values for "DD" are defined:

    1. 01 = Friday

    2. 02 = Monday

    3. 03 = Tuesday

    4. 04 = Wednesday

    5. 05 = Thursday

      Note:

      BMF cycle posting dates on BMFOL will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle. BMF cycle posting dates in TXMOD will reflect a format of YYYYCCDD. The DD value will be 08.

Action Code (AC)

  1. An Action Code (AC) tells the computer what to do next. Every correction made on the error register has a corresponding AC edited to the left of a particular section that needs to be corrected. ACs zero, one, three and seven may not be used at the same time as any other AC.

  2. Enter ACs zero, one, two, three and seven on the register to the left of Section 01. See Figure 3.12.106-1 Provides example of error register.

    Figure 3.12.106-1

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  3. Enter ACs four, five and six to the left of the appropriate section number. See Figure 3.12.106-2, Provides an example of Field E.

    Figure 3.12.106-2

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AC 0
  1. AC zero - Accept taxpayer's or examiner's figures.

    1. Use only when data on the register is correct.

    2. Use when computer's computation is to be disregarded because the taxpayer's or examiner's figures are correct.

AC 1
  1. AC 1 - Taxpayer math error above tolerance.

    1. Correct validity errors before using this code.

    2. Use when the data in a record has been transcribed correctly, but the taxpayer made an error on the return and the computer's tax computation should be accepted.

    3. Use a Taxpayer Notice Code (TPNC) when a math error is present which affects the tax liability or settlement amounts. Enter the TPNC to the right of AC 1, preceded by a dash (-). Use a maximum of three TPNCs per return. The codes are covered in the specific subsections of this Section for each return being processed. See IRM 3.12.106.3.1.13, Taxpayer Notice Codes, for Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distribution and IRM 3.12.106.4.1.13 for Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations. Also see Figure 3.12.106-3. Provided an example of literal ‘1-55’.

      Figure 3.12.106-3

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AC Two (Information Only)
  1. AC 2- Delete document from campus processing (Rejects Only).

    1. Used by Rejects to delete a record from campus processing.

      Note:

      AC two is NOT used in the Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distribution, or Form 706-GS(T), Generation-Skipping Transfer for Terminations, correction programs.

AC 3
  1. AC 3- Document is unprocessable.

    1. Use to transfer record from error register to reject register so Reject function can resolve the unprocessable condition.

    2. When AC three is used, attach Form 3696, Correspondence Action Sheet, or Form 10886, Reject Routing Slip, to the return, noting the reason for the action taken.

AC 4
  1. AC 4 - Delete any section except section 01.

    1. Use to delete section from record on the register.

      Reminder:

      Section 01 cannot be deleted.

    2. A generated missing section (present but no entries) cannot be deleted by using AC four. See IRM 3.12.106.2.5.4, Missing Section.

AC 5
  1. AC 5 - Add sections other than 01.

    1. Use to add section to record on the register or to correct a section on the record that was computer generated.

    2. Enter alpha field designator followed by field data and field breaker for all significant fields.

    3. If field has no data, do not enter alpha field designator, field data, or field breaker.

AC 6
  1. AC 6- Change field(s) in any section.

    1. Use to correct any field except remittance and TPNCs. Line out incorrect data and enter correct data above.

    2. Correct any number of fields during one correction cycle.

    3. When blanking or correcting a fixed length field, always enter the encircled number of characters prescribed for the field which does not contain significant data.

      Example:

      If the prescribed number of characters for the field is seven and only three significant characters will be input, encircle four to show number of blanks. If the entire field will be blank, encircle seven.

AC 7
  1. AC 7- No change required.

    1. Use to clear a record which has been sent to the register for one-time review.

    2. Use to clear a record which will be re-validated as it currently exists.

Error Correction Rules

  1. Error Resolution tax examiners make corrections on the returns and registers. Make certain all entries are legible.

  2. Returns Secured or Prepared by Examination Division. To audit a taxpayer who has not filed an original return, Examination Division occasionally prepares returns or secures an unsigned copy from the taxpayer. The return is submitted for computer processing as an original. It will precede an AIMS (Audit Information Management System) adjustment to the BMF. It is marked SUBSTITUTE or COPY SECURED BY EXAMINATION DIVISION and may have audit papers attached. Forms you may see attached are: Form 3198, Special Handling Notice for Examination Case Processing, and Form 3233, Report of Gift Tax Examination.

    1. If there is a math error and taxpayer correspondence is required, AC three to Rejects for unprocessable conditions. Rejects will void the document from the system and send it to Examination Division for further processing.

    2. DO NOT correspond with the taxpayer or executor for clarification or additional information.

Validity Errors

  1. There are three general types of errors that will cause a record to print on the error register:

    • Field Validity Error

    • Section Validity Error

    • Math Error

Integrated Submission and Remittance Processing (ISRP) Error
  1. The Error Indicator prints to the left of the section number and appears on the register as follows:

    1. "#1" - Split screen transmission. Key Verifier attempted to change the check digit or four or more digits in the TIN or Original Entry Operator entered required section as "missing" .

    2. "#3" - Invalid Section ending point.

    3. "#4" - Invalid field length (e.g., too many digits entered for field). See Figure 3.12.106-4. Provides an example of Integrated Submission and Remittance Processing System.

    4. "#5" - Operator inputs the same section more than once. Computer program drops all duplicate sections and displays on the error register the first section encountered.

    Figure 3.12.106-4

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  2. To correct this error, perform the following steps:

    1. Compare the return data with the register fields.

    2. Line out each incorrect field and enter the correct data immediately above the lined out data.

    3. Enter AC six.

  3. If no error is found, use AC 7 to clear the register.

Extraneous Section
  1. A pound sign (#) indicator prints to the left of the section number if unnecessary section appears.

  2. To fix this error, delete section using AC four.

Terminus Error
  1. Double asterisk (**) indicator prints to the left of the section number if alpha data is entered in numeric field or vice versa.

  2. To correct this error:

    1. Look at all fields of the section.

    2. Line out each incorrect field and enter the correct data immediately above the lined out data.

    3. Enter AC 6 See Figure 3.12.106-5, Provides an example of terminus error.

      Figure 3.12.106-5

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Missing Section
  1. An asterisk (*) indicator prints to the left of the section number when a required section was not transcribed.

  2. To correct this error:

    1. Enter the necessary information.

    2. Enter AC 6. See Figure 3.12.106-6, is an illustration showing as asterisk to the left of Section 02.

      Figure 3.12.106-6

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    3. A generated missing section (present with no entries) cannot be deleted by using AC 4. If no corrections to the register are necessary, use AC 7 to clear it.

Re-entry Documents

  1. This sub-section defines re-entry documents and provides instructions for their control and processing.

Definitions of Re-entry Documents
  1. The following definitions describe re-entry documents:

    1. A document unprocessable after blocking and numbering, but which becomes processable after making corrections or additions.

      Note:

      A document discovered to be unprocessable before it was blocked and numbered but will not be considered to be a re-entry document when it is input after correction.

    2. Document did not post to Master File on input, but now is processable if re-entered.

    3. Document posted to wrong account or module on input and will post to correct account or module if re-entered.

Identification of Re-entry Documents
  1. Re-entry documents can be identified by the presence of Computer Condition Codes (CCC) "U" , and/or Form 4227, Inter-Sc Reject or Routing Slip, on the document when it is received in Document Perfection, or by the presence of a Re-entry Document Control, Form 3893, Re-Entry Document Control. Since June 2007, documents processed previously at Philadelphia Submission Processing Campus (PSPC) are processed at the Cincinnati Submission Processing Campus (CSPC).

Processing of Re-entry Documents
  1. If a re-entry return is unprocessable, use AC 3 and route to the originating area on Form 10886, Reject Routing Slip, following local procedures. See IRM 3.12.106.2.3.4, AC three, for unprocessable conditions.

Correction of Invalid Correction Attempt

  1. "AA" will print to the right of the batch number on the loop register when the computer indicates an invalid correction attempt.

    1. Correct register as if no attempt has been made to correct it before. You should examine the prior correction.

    2. If all fields are correct as transcribed, use AC seven.

Statute Control

  1. Any return with a received date that is two years and nine months or more after the return due date is a potential statute control return.

  2. Treat all statute control documents as unprocessable.

    1. Reject documents by using AC 3.

    2. Prepare Form 10886, Reject Routing Slip and route return to Statute Control Unit. See Figure 3.12.106-7, displays examples of documents used with barred stature preparations.

    Figure 3.12.106-7

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  3. Enter CCC "W" if the return is stamped "Cleared by Statute" , so checks will not be made on returns already cleared.

  4. If it appears that a rejected document will not reach the Statute Control Unit in time for clearance, photocopy page one of the return, stamp photocopy "Photocopy-Do Not Process" , and expedite, forwarding to the Statute Control Unit using local procedures.

  5. If the document was received timely, and the return is being processed within 34 months of the due date of the original return, delete CCC "W" whether or not Statute Control has cleared the document.

Non "G" Coded Returns
  1. If there is a return that has not cleared the Statute Control Unit with a current processing date that is two years and nine months or more after the later of the original due date or the received date, reject the return, using AC 3. Prepare Form 10886, Reject Routing Slip, and route the return to the Statute Control Unit.

  2. The tax period (Field 01-E) will asterisk for Statute. Check if the processing date is two years and nine months after the return due date or received date, whichever is later, and CCC "W" is not present.

CCC "G" Returns
  1. If there is a return that has not cleared the Statute Control Unit with a current processing date that is two years and nine months or more after the later of the original due date or the received date, reject the return, using AC three. Prepare Form 10886, Reject Routing Slip, and route the return to the Statute Control Unit.

  2. On both non-CCC "G" and CCC "G" coded returns, both the tax period (Field 01-E) and CCC field (Field 01-F) will asterisk if the processing date is less than two years after the return due date and a CCC "W" is present.

Returns Secured or Prepared by Examination Division
  1. Examination Division may prepare dummy returns or secure unsigned copies from taxpayers to use as a source document to complete an examination case. The return is submitted for computer processing as an original. It will precede an AIMS adjustment to the BMF. It is marked "SUBSTITUTE OR COPY SECURED BY EXAMINATION DIVISION" and may have audit papers attached. Forms you may see attached are: Form 3198, Special Handling Notice for Examination Case Processing, and Form 3233, Report of Gift Tax Examination. DO NOT correspond with taxpayer or executor for clarification or additional information. Send to Examination for further instructions. If Statute Control Date has expired, do not send to Statute Control Unit. Enter CCC "W" .

Accounts Receivable Guidelines

  1. To keep the amount owed to the IRS down, we must minimize the number of unresolved large dollar debit and credit modules/issues in inventory. Therefore, consistent with prevailing guidelines and other processing timeliness requirements (i.e., first-in, first-out), resolve all modules/issues with balances of $25,000 or more as soon as possible.

  2. Each region annually identifies complex BMF entities such as large dollar accounts, federal agencies, or entities which have a history of complex issues. A "Large Complex Corporation" indicator will be set on the BMF to alert the Submission Processing Centers when a notice has been generated on these accounts. This replaces the previous "L" Coded Corporate Processing activity.

  3. A "Large Corp. CD" indicator will appear on IDRS, and all applicable Master File transcripts, under ENMOD and TXMOD. The CD field will be overlaid by the campus location code (i.e., LARGE CORP. 17). These notices will be routed to the Technical Unit (or designated function) for review before being sent to the taxpayer. When this indicator is identified, employees should coordinate their case with the Technical Unit (or designated function) prior to taking action.

  4. The Service is also monitoring large dollar cases identified on the Accounts Receivable "Large Dollar Trend Record" (LDTR) report. Cases listed on the LDTR report may include the Large Complex Corporation code, so the region may contact the Technical Unit (or designated function) to determine the current status of the account/module.

Business Master File On-Line (BMFOL) and Business Return View (BRTVU)

  1. You can research Master File accounts and return data with Business Master File On-Line (BMFOL) and Business Return View (BRTVU).

  2. Since Master File does not carry all information available on the IDRS screen displays (IDRS notice status, case control information, pending transactions, etc.), you must research IDRS using BMFOL or BRTVU. Also, if you cannot use BMFOL or BRTVU, then use IDRS input command codes that will cause a change to Master File.

  3. Use these command codes to research entity and/or tax data which may not be available on IDRS.

  4. BMFOL provides screen displays from BMF data based on an input definer code. For more information on screen displays and applicable definer codes, see IRM 2.3, IDRS Terminal Responses, and the 2545 training series.

  5. BRTVU gets data from the Return Transaction File (RTF). It will give you all edited, transcribed, and error corrected data from data entry lines of related forms and schedules filed in the current processing year including late filed returns and two prior years. BRTVU needs a definer to get a particular screen and has a summary screen for each return.

CFOL (Corporate Files On-Line) Command Codes
  1. IRPTR (Information Returns Program Transcript File On Line) - provides two payee addresses if present, filing status, one payer name and address, cross reference information, and a summary of up to 36 Information Returns Program (IRP) money amounts by income type.

  2. RTVUE (Return View) - provides on-line access to the Return Transaction File. The file consists of original input return data, including schedules. This return information contains Code and Edit, Error Resolution System (ERS), and computer-generated fields.

  3. IMFOL (Individual Master File On-Line) - provides nationwide IMF entity and tax data information on-line for tax accounts that are in credit or debit status, contain freeze conditions or open Integrated Data Retrieval System (IDRS) control bases. It also displays a list of accounts moved to the retention register. Other accounts that are not on the retention register will be available on-line within 24 hours upon request.

  4. BRTVU (Business Return View) - provides business return transaction information. The file consists of original input return data, including schedules. This return information includes Code and Edit, Error Resolution (ERS), and computer-generated fields.

  5. BMFOL (Business Master File On-Line) - provides nationwide Business Master File entity and tax data information on-line for tax accounts that are in credit or debit status, contain freeze conditions or open Integrated Data Retrieval System control bases. It also displays a list of accounts moved to the retention register. Other accounts that are not on the retention register will be available on-line within 24 hours upon request.

  6. NAMEI is used to research for missing or invalid SSNs, names and addresses.

  7. NAMEB is used to research for missing or invalid EINs, business names and addresses.

  8. PMFOL (Payer Master File On-Line) - is a research tool which provides information from the Payer Master File (PMF). The summary screen displays all dollar amounts, withholding of income tax, number of documents filed by payer and by document type (i.e., Form 1099 series). It contains the Annual Summary and Transmittal of information returns (Form 1096), Annual Summary and Transmittal of U.S. Information Return, filed, and the civil penalties associated with each document type. CC PMFOL provides access to Form W-3, Transmittal of Wage and Tax Statements, data (unpostable data only) beginning with tax year 1990 submissions.

Forms List

  1. Forms listed below are used or referred to in estate, gift, and generation-skipping tax return processing:

    Form Title
    Form 56 Notice Concerning Fiduciary Relationship
    Form 706-GS(D) Generation-Skipping Transfer Tax Return for Distributions
    Form 706-GS(D) Notification of Distribution from a Generation-Skipping Trust
    Form 706-GS(T) Generation-Skipping Transfer Tax Return for Terminations
    Form 706-QDT U.S. Estate Tax Return for Qualified Domestic Trusts
    Form 712 Life Insurance Statement
    Form 813 813 Document Register
    Form 843 Claim for Refund and Request for Abatement
    Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer
    Form 1332 Block and Selection Record
    Form 2350 Application for Extension of Time to File U.S. Income Tax Return
    Form 2758 Application for Extension of Time to File Certain Excise, Income, Information and Other Returns
    Form 2848 Power of Attorney and Declaration of Representative
    Form 3465 Adjustment Request
    Form 3696 Correspondence Action Sheet
    Form 3696A IDRS Correspondence Action Sheet
    Form 3753 Manual Refund Posting Voucher
    Form 3893 Re-Entry Document Control
    Form 4227 Intra-SC Reject or Routing Slip
    Form 4868 Application for Automatic Extension of Time to File U.S. Individual Tax Return
    Form 5495 Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905
    Form 5792 Request for IDRS Generated Refund (IGR)
    Form 6800 Request for Missing Information or Papers To Complete Your Tax Return or Form 8038-CP, Credit for Qualified Bonds Allowed to User.
    Form 6882 IDRS/Masterfile Information Request
    Form 8821 Tax Information Authorization
    Form 10886 Reject Routing Slip

BMF Consistency

  1. The purpose of this initiative is to achieve consistency in the Business Master File Error Resolution System (ERS) processing IRMs.

  2. Topics for the Business Master File consistency have been identified and developed as a coordinated effort between Cincinnati, Ogden and Paper Processing Branch BMF Code & Edit/ERS Section.

  3. Business Master File consistency subsections are identified by a ♦ (diamond) before and after the title.

  4. Text in normal print is the common processes for Business Master File returns. The text in BOLD print is form specific and applies to this IRM only.

Taxpayer Advocate Service (TAS)

  1. Per the Taxpayer Bill of Rights (TBOR), taxpayers have the right to expect a fair and just tax system which provides taxpayers with the opportunity to have their facts and circumstances considered when it might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service (TAS) if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through normal channels. For additional information on the Taxpayer Bill of Rights, visit http://taxpayeradvocate.irs.gov/About-TAS/Taxpayer-Rights.

  2. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service (TAS) if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through normal channels. For additional information on the Taxpayer Bill of Rights, visit http://taxpayeradvocate.irs.gov/About-TAS/Taxpayer-Rights

  3. Refer taxpayers to TAS when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria), or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer's issue the same day.

  4. Same day includes cases that can be resolved in 24 hours, as well as cases where steps can be taken within 24 hours to begin resolving the issue. (See also IRM 13.1.7.4, Same Day Resolution by Operations.)

  5. When making a TAS referral, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for ‘Taxpayer Assistance order) and forward to TAS in accordance with your local procedures.

Taxpayer Advocate Service - Service Level Agreements (SLAs)
  1. The National Taxpayer Advocate has reached agreements with the Commissioners of the Wage & Investment (W&I) Division, Small Business & Self-Employed (SB/SE) Division, Tax Exempt & Government Entities (TE/GE) Division, Criminal Investigation (CI), Appeals, and Large Business and International (LB&I) Division, that outline the procedures and responsibilities for the processing of Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

  2. The SLAs are located at http://tas.web.irs.gov/policy/sla/default.aspx

IRS Employee Contacts - RRA 98 Section 3705(a)

  1. The Restructuring and Reform Act of 1998 (RRA 98) Section 3705(a), provides identification requirements for all IRS employees working tax related matters. IRS employees are required to give their name and unique identification number during taxpayer telephone, face-to-face and written contact. In addition, a telephone number is required on all taxpayer correspondence. This will provide taxpayers with enough information to identify an IRS employee who has previously assisted with tax related matters.

  2. All IRS employees, in the field, national, and regional offices, who communicate, by telephone, correspondence, or face-to-face, with taxpayers, or their personal representatives, on tax-related matters, are required to provide (at a minimum) the following information:

    1. Telephone Contact: Their title (e.g., Mr., Mrs., Ms., Miss), their last name, and their badge identification (ID Card) number.

    2. Face-to Face: This information should be their title (e.g., Mr., Mrs., Ms., Miss), their last name, and their badge number provided as appropriate during their conversation.

    3. Correspondence: All correspondence must include a telephone number that taxpayers can call for answers to any questions they may have. In addition, manually-generated and handwritten correspondence must include the employee’s title (e.g., Mr., Mrs., Ms., Miss), their last name, and their IDRS, letter system, or ID Card (badge) number.

    4. The IDRS number and numbers for some other letter systems are automatically generated. If it is not generated, or a handwritten note is prepared, the ID Card (badge) number must be used. Toll-Free employees may also provide their location for identification purposes. E-mail and facsimiles to taxpayers on tax-related matters are considered manually-generated correspondence and must include the required information.

    5. Correspondence, whether sent directly to the taxpayer or to the taxpayer's personal representative, must contain the required information.

    6. When a taxpayer insists on speaking with a specific employee who previously handled the inquiry or request, or complains about the level of service previously provided, every attempt should be made to resolve the taxpayer's inquiry. If the issue cannot be resolved, the employee should refer the inquiry, using established procedures, to his or her manager.

    7. Correspondex letters will require a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to any questions that the taxpayer may have about the correspondence, or the employee is asking the taxpayer to provide additional case-related information.

    8. Otherwise, if the taxpayer does not need to contact a specific employee, the correspondence needs only an IRS telephone number and standard signature.

    9. Secretaries, receptionists, or other people who answer the telephone in functional offices need to identify themselves and should provide their badge identification (ID Card) number only if they are answering telephones which are routinely used to provide tax or account information.

    10. It is not necessary to repeat the badge ID Card number on a subsequent contact, when the nature of an employee's work involves multiple contacts with the same taxpayer, and the employee has given the taxpayer (either telephone or in-person) his or her badge ID Card number on the first contact.

      Note:

      The Taxpayer Bill of Rights (TBOR) adopted by IRS in June 2014 and provide that taxpayers have the right to receive prompt, courteous and professional assistance in their dealings with the IRS. They are to be spoken to in a way that is easily understood and any correspondence from the IRS must be clear and understandable. They have the right to speak to a supervisor whenever quality service is not received.

Criminal Investigation (CI) Referral

  1. Criminal Investigation (CI) investigates potential criminal violations of the Internal Revenue Code (IRC) and related financial crimes. Criminal violations of the IRC are willful attempts to evade or defeat the income tax. Flagrant criminal activity includes but is not limited to the failure to pay taxes due and/or taxes collected or withheld and false claims for refunds based on bogus return information.

  2. For returns with refund claims, do the following:

    Caution:

    If there is no indication Code and Edit (C&E) made a copy and sent to Criminal Investigation Referral, then see below.

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    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

  3. Other CI Referral criteria:

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

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

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

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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  4. For all other CI Referral criteria listed in paragraph (3), do the following:

    Caution:

    If there is no indication Code and Edit (C&E) made a copy and sent to CI Referral, then see below.

    1. Make a copy of the return.

    2. Attach Form 4227, Intra-SC Reject or Routing Slip, to the copy.

    3. Route the copy as indicated in the table below.

      Cincinnati Ogden
      Mail Stop 83G, Criminal Investigation (CI) Mail Stop 9001, Criminal Investigation (CI)
    4. Edit an action trail "Copy to CI" , or "CI Referral" , or similar language in the lower left corner going vertically up the side of the return.

    5. Continue processing the return.

  5. If CI has stamped the return, no further CI action is required.

  6. If the return fits other criteria (e.g., Frivolous Argument), take appropriate action.

Examination (Exam) "Funny Box"

  1. The primary objective in identifying tax returns for Examination (Exam) is to promote the highest degree of voluntary compliance. Exam will provide support and assist Submission Processing (SP) with any questionable return identified during processing. Exam has a vast multitude of programs and tolerance criteria already identified in various IRM sections. Exam does not restrict SP with the flexibility to refer questionable returns other than what is currently identified in various IRMs.

BMF Identification (ID) Theft

  1. BMF Identification Theft is increasing. If a tax examiner in Submission Processing (SP) Error Resolution System (ERS) finds a case with attachments or correspondence indicating the taxpayer is a victim of ID Theft:

    1. Enter Action Code three and reject the record.

    2. Attach Form 4227, Intra-SC Reject or Routing Slip, (or other appropriate routing slip) and give the return to the lead/manager.

  2. Your lead/manager will expedite the case to the Planning and Analysis (P&A) staff for referral to one of the Submission Processing ID Theft liaisons. The taxpayer must indicate that they are a victim of “ID Theft”; do not send cases that are subject to Criminal Investigation (CI), Examination (Exam) or “Fraud” review.

Use of Fax for Taxpayer Submissions

  1. Tax return information can be received via fax as part of return perfection even if a taxpayer signature is required. In circumstances where contact with the taxpayer has been made and documented, fax signatures are acceptable. For more information about accepting signed taxpayer documents by fax, see the most recent revision of the IRS Policy for Use of Fax, available at http://irweb.irs.gov/AboutIRS/co/dese/memo/48254.aspx.

  2. Contact with the taxpayer may be by telephone or correspondence. Follow local procedures to determine which method of contact will be used.

  3. Error Resolution examiners will indicate the fax paragraph on the Form 3696, Correspondence Action Sheet, to advise taxpayers of the option to fax their response.

  4. Use the following resources to make sure you are speaking with the taxpayer or authorized representative before disclosing any tax information:

    • IRM 21.1.3.2.3, Required Taxpayer Authentication

    • IRM 21.1.3.2.4, Additional Taxpayer Authentication

  5. Before leaving any messages on a taxpayer's answering machine, review:

    • IRM 11.3.2.7.1, Leaving Information on Answering Machines/Voice Mail

    • IRM 11.3.1.11, Facsimile Transmission of Tax Information

IRM Deviation Procedures

  1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2.4, Internal Management Documents System - Internal Revenue Manual (IRM) Process, When Procedures Deviate from the IRM, and elevated through appropriate channels for executive approval.

Frivolous Arguments

  1. A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities.

  2. Review the return to determine whether it appears to be a frivolous return.

    If Then
    The return meets any of the conditions in the table below

    Exception:

    If the return shows Action Code 331 and has a Form 4227, Intra-SC Reject or Routing Slip, attached with the remarks: "Refer to Exam Frivolous Return Program(FRP) for audit after processing" , continue to next procedure.

    Remove return from the batch and place the return in the locally designated basket for Examination, Frivolous Return Program (FRP) for review.
    Examination has selected the return as frivolous, e.g., indicated by an Action Code 331 and a Form 4227, Intra-SC Reject or Routing Slip, with the remarks: "Refer to Exam Frivolous Return Program (FRP) for audit after processing" , but sends the return for processing Continue processing the return using procedures in IRM 3.12.106.2.6.3, Processing of Re-Entry Documents. However, do not circle or void the Action Code indicating a frivolous return.

    Note:

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

  3. Recognized frivolous arguments made by businesses include, but are not limited to, the examples in IRM 25.25.10, Frivolous Return Program, shown below:

    Reason Description
    Alleged Churches/First Amendment Income from non-religious sources and may claim a vow of poverty.
    Altered Form Altering any or all line items with the intent of facilitating non-compliance with the tax laws.
    Altered Jurat/Uniform Commercial Code (UCC) 1-207 or UCC 1-308 Return contains income and deductions but the jurat has been altered or stricken. May include reference to UCC 1-207, UCC 1-308 or a statement that the return was not signed under penalties of perjury.
    Amended Returns Form 843, Claim for Refund and Request for Abatement. Amended return or a Form 843, Claim for Refund and Request for Abatement, filed to obtain a total refund of all taxes paid in prior years, based on a tax avoidance argument.
    C-Filings This frivolous position includes the following four categories:
    1. Files a return claiming various types of deductions, credits, or overpayments/refunds that have no relation to reality and because of their outrageous character, qualify as frivolous returns.

    2. Files a return containing the filers identifying information but does not request a refund, often lacking sufficient information to determine a tax liability.

    3. Files a return with various types of rambling dialogue and/or crazy arguments that no one could reasonably view as a good faith attempt to comply with the law.

    4. Files a return that attempts to send some type of message or protest to the IRS, but fails to include sufficient identifying information for the Service to either determine the identity of the taxpayer or correspondent or return address.

    Challenges to Authority/Due Process Questions various administrative authorities such as delegation orders, summons authority, privacy act, etc. Argues that they must be afforded a hearing or a trial before taxes can be assessed or before property can be seized.
    Challenged to Authority/Title 26 or "law" in other documents Argues that Title 26 of the United States Code is not law because it was never enacted as named.
    Collections Issues Files frivolous documents contending that various collections issues are invalid (e.g. Offers in Compromise, Collection Due Process Requests, Installment Agreements, Appeals Requests, etc.) because they are not filed and/or signed by someone with delegated authority. They may have no certificate of assessment attached, do not comply in form or content with a State or Local law, are not in a certain format or lack a valid OMB (Office of Management and Budget) number or other frivolous positions.
    Disclaimer Submits a disclaimer stating, "disclaims the liability for the tax due" , making the liability on the return zero.
    Fifth Amendment Assertion of the Fifth Amendment right against self-incrimination as a basis for not providing any financial information.
    IRS is a Private Organization/Collects Tribute, Not Taxes Argues that the IRS is an entity named the Internal Revenue and Tax Service, Inc., which was incorporated in Delaware in 1933, it is a collection agency for the Federal Reserve Bank, or is part of the United Nations and is clandestinely leading the taxpaying public into a "new world order" .
    Not a Person Argues that a taxpayer is not a "person" within the meaning of IRC Section 7701(a)(14).
    Obscene, Vulgar, Harassing Submits documents or other materials indicating that non-filing is due to dissatisfaction with tax policies or taxation in general. Often, this argument is expressed with obscene, vulgar, or crude language and characters in an extremely demeaning manner.
    Protest Against Government Action/Inaction Argues that refusal to file or pay is justified because they disagree with government policies or spending plans.
    Sixteenth Amendment Argues the Sixteenth Amendment was not properly ratified and therefore the federal government does not have the legal authority to collect an income tax without apportionment.
    Straw Man Argues the government has created an entity separate and distinct from the taxpayer - a "StrawMan" and any tax obligations are exclusively those of the "Straw Man" .
    Taxes are Voluntary/Law Does Not Require Submits a return, amended return, or correspondence that argues income taxes are voluntary.
    US vs. Long Submits a return with zero money amounts. To explain the zeroes inserted on the form, the individual references "U.S. vs. Long."
    Unsigned Returns The individual completes a return but fails to sign. A statement indicating disagreement with the tax system is attached or added to the return.
    Valuation Income is not taxable because of the declining fair market value of the dollar, because the dollar is not backed by gold/silver, because the value of services is offset by the value of the labor (barter income), etc.
    Zero Returns Submits a return with zero money amounts. A statement is attached claiming there is no section of the Internal Revenue Code that established an income tax liability. The statement may also contain arguments regarding the definition of income.

    Note:

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

    Other All others including those listed in Notice 2010-33, Frivolous Tax Return or any subsequent notice. This category includes non-filer accounts resulting from initial compliance check such as cross-reference TINs.

    Note:

    Frivolous arguments citing "Collection Due Process" (CDP) should be reviewed by Collections for possible referral to Appeals. Refer to IRM 5.19.8, Collection Appeal Rights, for additional information.

Processing Form 706-GS(D), Generation-Skipping Transfer Tax Return For Distributions

  1. This sub-section includes instructions for correcting Sections 01 through 03 of Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions.

    Note:

    When the Schedule D-1 is entered as a Form 706-GS(D),Generation-Skipping Transfer Tax Return for Distributions, the document must be deleted and be associated with the Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions. Reject with AC three for deletion.

Section 01- Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions

  1. Section 01 alpha field designators, field lengths and titles are listed below. Section 01 are fixed length fields.

    Alpha Field Designator Line Number Field Length Title
    A Right margin of Line 12 11 Remittance Amount
    B Line 1a 4 Name Control
    Name Control Underprint
    C Line 1b or 1c 9 TIN
    D Right margin of Line b 1 TIN Type
    E Top of the return 6 Tax Period
    F Dotted portion of Line six tax computation area 8 Received Date
    G Upper left of the return 10 Computer Condition Code
    H Left OMB (Office of Management and Budget) number on upper portion of return 1 Penalty and Interest Code
    I Right margin of line 2b 1 CAF Indicator
    J Left margin of Line six 8 Correspondence Received Date
    K   1 Entity Underprint Code
    L Upper left margin of return 6 Taxpayer Notice Code
    M Refund Code one 1 Refund Code
    N Bottom Portion of Part III (Tax Computation) -"Paid Preparer's Use Only" Box (to the right of preparer's signature) 9 Preparer's SSN or PTIN
    O Bottom Portion of Part III (Tax Computation) -"Paid Preparer's Use Only" Box (to the right of preparer firm's name and address) 9 Preparer's EIN
    P Bottom Portion of Part III (Tax Computation) -"Paid Preparer's Use Only" Box (to the right of preparer firm's name and address) 10 Preparer's Phone Number
Due Date
  1. Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, are due on April 15th following the calendar year when the distributions were made. If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.

Field 01-A, Remittance Amount
  1. You cannot change this field. If the amount is incorrect, treat the return and related error record as unprocessable. Reject with AC three and prepare Form 10886, Reject Routing Slip to explain the error. The Reject function will prepare Form 3893, Re-Entry Document Control, for re-entry.

  2. The Remittance Amount is located on the Balance Due line of a full paid return and is designated by a green rocker.

  3. If a remittance amount is shown on an apparent nontaxable return, but an examination reveals that it should be taxable, enter the missing data in the appropriate fields and sections of the register and enter AC six.

  4. Field 01-A (Remittance Amount) will asterisk if an amount is present in Field 01-A and there is no entry in Field 03-H (Net GST Tax), or Net GST Tax Computer. If the return is a true nontaxable, (i.e., taxpayer shows "none" , "not liable" , tax is zero due to a math error, or just signs the return) and no other non-math errors are involved, treat return as "unprocessable" . Bring up the underprint for Field 03-H. Reject with AC three. Indicate excess remittance on Form 10886, Reject Routing Slip. If nontax status is due to a math error, note on Form 10886, Reject Routing Slip,"Zero tax due to math error. Refund if no other tax due" .

Field 01-B, Name Control
  1. This field cannot be blank. Must be the first four alpha characters of the last name in line 1a (name control of the trust). First position must be alpha. Valid characters after the first position may be alpha, hyphen or blank. The name control is invalid if there are intervening blanks between significant characters.

  2. Check for transcription errors in the name control field.

    1. If the name control on the return and Field 01-B (Name Control) do not agree or was transcribed incorrectly, change Field 01-B.

    2. If it is not an obvious error, research through INOLE/ENMOD for the SSN/EIN and NAMEI/NAMEB for the name line.

    3. If the correction entry is less than four characters, enter and circle the number of the remaining positions.

    4. Check Field 01-D (TIN Type) to ensure the correct TIN type was entered. Correct the field if necessary.

Check Digits
  1. The name control is being cross-checked against the Entity Index File (EIF). When there is a match against the EIF, you will get check digits in this field. If there is no match, the name control will be shown in this field.

    1. Check digits will be invalid if the first two positions are not blank and if the third and fourth positions are not alpha characters. The computer will do additional checks for the validity of these letters.

    2. If the check digits are invalid, enter the name control (first four letters of the taxpayer's surname) in Field 01-B.

Name Control Underprint
  1. If the transcribed name control does not match the name control for the transcribed SSN on the Entity Index File (EIF), there will be an underprint to Field 01-B.

  2. This field will underprint with "XXXX" when there is no match to the NAP.

  3. The name control underprint will be removed when the following occurs:

    1. The name control underprint and the entry in Field 01-B agree.

    2. The entity underprint field contains a "one" .

  4. When the name control on the return does not match the name control on the EIF:

    1. Compare the entries in Field 01-B and Field 01-C to the name control, the taxpayer's last name, and the SSN/EIN on the return.

    2. If the name control is edited or transcribed incorrectly, correct Field 01-B and/or return.

    3. If the SSN/EIN is edited or transcribed incorrectly, correct Field 01-C and/or return.

    4. If the SSN/EIN is transcribed correctly and the name control is invalid, research, using INOLE/ENMOD for the SSN/EIN and NAMEI/NAMEB for the name line.

  5. If the SSN/EIN is correct, and the reason why the name control is invalid is obvious (misspelling), correct Field 01-B and the return. If the reason is not obvious, see below.

    1. If the SSN/EIN is not correct, but a correct SSN/EIN is found through NAMEI/NAMEB, check INOLE/ENMOD, using definer V and/or W if SSN, for an established (or pending) account. If none, reject with AC 3. If an account is established or pending, correct Field 01-C on the register and the return.

    2. If a correct SSN/EIN is not found through NAMEI/NAMEB, use AC 3 and Form 10886, Reject Routing Slip, to send to Entity for correspondence.

    3. If Field 01-B underprints with "XXXX" , or the taxpayer's last name has changed for whatever reason, reject using AC 3 to Entity. If TIN is an SSN, send to Entity so they can input a TC 000 to establish the account or a TC 013 to change the taxpayer's name.

    4. Once a name change is returned from Entity, enter "one" in Field 01-K (Entity Underprint Code).

    5. If, after research, the name control (Field 01-B) and the month of the tax period (Field 01-E) are correct and the underprints differ, enter a "three" in Field 01-K (Entity Underprint Code) to clear both underprints.

  6. Suspense Correction:

    1. If the register returns on loop as having an invalid SSN/EIN, use AC nine to re-establish the account as a raw register.

    2. After the account is reestablished, forward to Entity using Form 10886, Reject Routing Slip.

Field 01-C, Employer Identification Number (EIN)/Social Security Number (SSN)
  1. This field may carry an EIN or SSN for Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions.

  2. Nine numeric characters must be present, all nines or zeros will be invalid.

  3. If this field is in the EIN format (nn-nnnnnnn), it must not begin with 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

  4. If Field 01-C is invalid, examine the return and attachments.

    1. If found, enter correct number in Field 01-C.

    2. If correct EIN or SSN cannot be found, research IDRS for valid numbers.

    3. If a valid number cannot be found, reject using AC 3 to Entity Control to secure an EIN or a temporary SSN. Enter the corrected or temporary number assigned by Entity using AC 6.

    4. If the return has been to Entity (i.e., SSN is written in a color used by Entity), do not reject back to Entity.

Field 01-D, TIN Type
  1. Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, may carry an EIN or SSN.

    1. Those returns using an EIN, TIN TYPE must be "two" .

    2. Those returns using an SSN, TIN TYPE must be a "zero" .

  2. Correct the identifying number on the return and enter the correct TIN Type with AC 6.

  3. Check 01-D (TIN TYPE) to ensure the correct TIN TYPE was entered. Correct the field if necessary.

Field 01-E, Tax Period
  1. The tax period cannot be greater than the current processing date or earlier than 198612. (The tax was instituted as part of the Tax Reform Act of 1986.) The tax period month digit will always be 12.

  2. All characters must be numeric in YYYYMM format.

  3. If invalid, check return and attachments for correct tax period and make necessary change using AC 6.

Tax Period Underprint (generated)
  1. The tax period underprint is from the Entity Index File (EIF).

  2. The tax period underprint occurs when the transcribed month does not agree with the month (prior or current) for the TIN on the EIF. Field 01-E will underprint with the current month when neither matches.

  3. Compare the TIN on the return with Field 01-C.

    1. If the TINs do not agree, change Field 01-C to agree with the return and enter the appropriate code in the Entity Underprint Field (Field 01-K).

    2. If the TINs agree, compare the tax period on the return with Field 01-E. If the tax period on the return does not agree with Field 01-E, change Field 01-E to agree with the return.

  4. If the TIN type changes (the SSN is changed to an EIN, or an EIN is changed to an SSN), Field 01-D also needs to be changed.

Field 01-F, Received Date
  1. This date must be present on all Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, in YYYYMMDD format. It cannot be later than the processing date or earlier than the tax period (Field 01-E).

  2. The received date field is invalid if:

    • The month (fifth and sixth digits) is other than 01 through 12, or

    • The day (seventh and eighth digits) is other than 01 through 31 for the months 01, 03, 05, 07, 08, 10, or 12; 01-30 for the months 04, 06, 09, or 11; 01-28 for the month 02; 01-29 for the month 02 during leap year.

    • Other than a numeric is present in the field.

  3. If the received date is missing or illegible, enter a date using the following order or priority:

    1. Earliest legible postmark date of the U. S. Post Office or a Private Delivery Service (i.e., Federal Express), or a foreign postmark date.

      Note:

      If an envelope is not attached, use the postmark date stamped on the face of the return

      .

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

    3. Revenue Officer's or other IRS official's Signature Date.

    4. Signature Date, if within the current year (unless other information indicates signature date is invalid).

      Exception:

      Do not use the Signature Date on Prior Year Returns.

    5. Julian Date (DLN) minus 10 days.

      Note:

      Any references to current date and/or minus 10 days only pertain to Code and Edit instructions when determining the received date.

    6. Current date minus 10 days.

  4. If a return was identified as unprocessable and the taxpayer was contacted for additional information, do not change original received date, but also enter the correspondence received date (Field 01-M).

  5. If Field 01-F is invalid, Field 01-H (Penalty and Interest (P&I) Code) has a "one" , ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Field 01-H.

  6. If more than one date is stamped, use only the earliest date. Circle out all others. If the date is incorrect, enter the correct date with AC 6.

  7. When processing an early-filed return, change the received date to the first date after the tax period.

  8. If a return has been faxed to another area of the service and then sent to Submission Processing for processing, do not enter the Enterprise Electronic Fax (EEFax) Date as the IRS Received Date. Enter a Received Date according to normal procedures.

    Caution:

    The EEFax Date cannot legally be used as an IRS Received Date.

Field 01-G, Computer Condition Codes (CCCs)
  1. The valid condition codes for Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, are D, F, G, O, R, W, X, three and seven. If other than these, Field 01-G will asterisk.

  2. Enter the CCCs in the upper left corner of the return.

  3. If there is a transcription error, correct it by lining out Field 01-G and inserting the correct code above it. Use AC 6.

  4. If the return is coded incorrectly, determine the correct code and enter it on the return and error register. Correct with an AC 6.

CCC "D" , Reasonable Cause for Failure to Pay Taxes Timely
  1. Enter CCC "D" on the return when the taxpayer has provided (letter, attachment, etc.) an acceptable reason for:

    • A timely filed balance due return but not fully paid.

    • A late filed balance due return without payments being made.

    • A return is stamped: "DO NOT ASSESS FAILURE TO PAY PENALTY" .

  2. The following instructions apply for handling of all Form 706 and Form 709, (Estate and Gift Tax) series returns:

    1. Make a photocopy of Pages one and two of the return.

    2. Detach the taxpayer's statement from the return.

    3. Attach the photocopy of the return and the taxpayer's statement to the Form 10886, Reject Routing Slip, and route to Cincinnati Compliance Services, Estate and Gift Tax Campus Operation.

    4. Continue normal processing of the (original) return.

  3. Cincinnati Compliance Services, Estate and Gift Tax Campus Operation will make a determination regarding reasonable cause and assess any penalty(ies), etc., against the account, if applicable. They have determined the return(s) should be processed through the pipeline (without delay) while they are making their determination of reasonable cause and assessments of applicable penalties.

  4. If a Cincinnati Compliance Services, Estate and Gift Tax Campus Operation representative visits Code and Edit for an on-site review for determination(s) of reasonable cause, proceed as follows:

    1. Enter the appropriate CCC on the return per Cincinnati Compliance Services, Estate and Gift Tax Campus Operation instructions.

    2. Continue normal processing of the return.

  5. Do not enter "D" in the following instances:

    • Pre-computed penalty is shown on return, and/or,

    • CCC "seven" (Reasonable Cause Denied) is present.

  6. Enter CCC "D" when the taxpayer notates on the return a natural disaster (i.e., flood, hurricane, tornado, earthquake) and the return shows a tax liability.

  7. The following table contains Reasonable Cause Criteria for determining late filing and/or late payment:

    Note:

    This table is not all inclusive as there could be many other reasons and factors to consider. Cincinnati Compliance Services, Estate and Gift Tax Campus Operation will make the determination regarding reasonable cause and assess any penalty(ies), etc., against the account, if applicable.

    Reason Factors To Consider
    Death, serious illness or unavoidable absence of the taxpayer or a member of the immediate family.
    1. Death or serious illness of taxpayer, spouse, sibling, parents, grandparents or children.

    2. Death or serious illness of taxpayer that had sole authority to sign the return, make the deposit or pay the tax.

    • The relationship of the taxpayer to the other parties involved

    • The date of death

    • The dates, duration and severity of illness

    • How the event prevented compliance

    • If other business obligations were impaired

    • If tax duties were attended to promptly when the illness passed or within a reasonable period of time after a death or absence.

    Destruction by fire or other casualty of the taxpayer's place of business or records
    1. Taxpayer exercised ordinary business care and prudence, but due to circumstances beyond the taxpayer's control, they were unable to comply with the law.

    • Timing

    • Effect on the taxpayer's business

    • If the taxpayer complied when it became possible

    Delay due to erroneous information given by an employee of the IRS
    • Notation of taxpayer's question to the Service

    • Documentation regarding the advice provided by the Service

    • Information regarding the office and method by which the advice was obtained (written/oral)

    • The date the advice was provided

    • The name of the employee who provided the information

    Delay caused by or related to civil disturbance that was outside the taxpayer's control  
    Timely requested forms not furnished timely
    • The date the forms were requested

    • Information regarding the office and method by which the forms were requested (written/oral)

    • The date the forms were received

    Advice or aid sought in preparing return from IRS representative or office on or before due date but through no fault of the taxpayer, they were unable to see the representative
    • Notation of advice or aid sought from IRS representative or office

    • Information regarding the office and method by which the advice was requested

    • The date the advice or aid was sought

    • The name of the representative the taxpayer was unable to see

    Taxpayer was unable to determine amount of deposit or tax due for reasons beyond the taxpayer's control  
CCC "F" - Final Return
  1. Edit CCC "F" when the return or attachment(s) indicate this is the final return from the taxpayer by such statements as "final" etc.

CCC "G" - Amended Return
  1. Edit CCC "G" on returns marked "Amended" , "Superseding" , "Duplicate" , "Corrected" , "Supplemental" , etc. Computer condition codes "W" and "three" can be used with a "G" code.

  2. If the return is an amended return, delete all sections beyond received date (Field 01-F), except correspondence received date (Field 01-J), and the entity underprint code (Field 01-K), with AC 6. Delete all other sections with AC 4.

  3. If the return is not an amended return, delete "G" code from Field 01-G with AC 6. Check remaining fields and enter correct data with AC 6. Enter additional sections with AC 5.

CCC "O" - Module Freeze
  1. Enter CCC "O" if a completed Form 3753, Manual Refund Posting Voucher, or Form 5792, Request for IDRS Generated Refund (IGR), is attached to the return. These indicate that a pre-settlement manual refund was made.

CCC "R" - Reasonable Cause for Delinquency
  1. CCC R is edited when an acceptable reason is provided by the taxpayer for the delay in filing a return. Such reasons should show that the taxpayer exercised usual or reasonable business care and that the conditions were generally beyond the control of the taxpayer. See IRM 3.12.106.4.1.8.1, CCC "D" - Reasonable Cause for Failure to Pay Taxes Timely,IRM 3.12.106.4.1.8.5, CCC "R" - Reasonable Cause, and IRM 3.12.106.4.1.8.10, CCC "seven" - Reasonable Cause Denied, for reasonable cause criteria.

  2. Do not use CCC "R" if CCC "seven" (Reasonable Cause is Denied) is present.

    Note:

    All "R" coded returns must have a received date. If one is not present, enter the date in the middle of the return.

  3. The following instructions apply for handling of all Form 706 and Form 709(Estate and Gift Tax) series returns:

    1. Make a photocopy of Pages one and two of the return.

    2. Detach the taxpayer's statement from the return.

    3. Attach the photocopy of the return and the taxpayer's statement to the Form 10886, Reject Routing Slip, and route to the Cincinnati Compliance Services, Estate and Gift Tax Campus Operation.

    4. Continue normal processing of the (original) return. Using the If/Then Chat below.

    If Then
    Form 706, U.S. Estate Tax Return, is received with Form 709, United States Gift (and Generation-Skipping Transfer) Tax Returns, attachment (extension request) Edit Computer Condition Code (CCC) "R" on the return so that a penalty will not be assessed on the Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, if the Form 706, U.S. Estate Tax Return, posts after the Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return,.
  4. The Cincinnati Compliance Services, Estate and Gift Tax Campus Operation will make a determination regarding reasonable cause and assess any penalty(ies), etc., against the account, if applicable. They have determined the return(s) should be processed through the pipeline (without delay) while they are making their determination of reasonable cause and assessments of applicable penalties.

  5. If a Cincinnati Compliance Services, Estate and Gift Tax Campus Operation representative visits Code and Edit for an on-site review for determination(s) of reasonable cause, proceed as follows:

    1. Edit the appropriate Computer Condition Code on the return per Exam's instructions.

    2. Continue normal processing of the return.

  6. Edit Computer Condition Code (CCC) R when the taxpayer notates on the return a natural disaster (i.e., flood, hurricane, tornado, earthquake).

CCC "U" - Unprocessable Document
  1. When CCC "U" is entered by Code and Edit, it will cause the return to print on the reject register for appropriate action. This code will not appear on the register.

CCC "W" - Cleared by Statute
  1. Edit CCC "W" when the return has been stamped "Cleared by Statute" and enter it in Field 01-G with AC 6.

CCC "X" - Return Settlement Frozen
  1. Edit CCC "X" when taxpayer indicates that excess remittance with return or overpayment be applied to another account.

  2. Enter "X" in Field 01-G with AC 6.

CCC "Three" - No Reply Received/Suppress Credit Interest
  1. Edit CCC "3" when no reply is received (i.e., taxpayer fails to reply) to correspondence. The CCC "3" , when posted to the Master file with a TC-150, suppresses credit interest. Enter "three" in Field 01-G Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, with AC 6.

CCC "Seven" - Reasonable Cause Statement Denied
  1. Enter CCC "7" when the taxpayer's statement for failing to file or failing to pay taxes timely is not acceptable. Initiate Letter 854C, Penalty Waiver or Abatement Disallowed/Appeals Procedure Explained, to notify the taxpayer of the denial.

    Note:

    This instruction does not apply to Form 706 (Estate Tax) or Form 709 (Gift Tax) series tax returns.

  2. CCC "7" cannot be used with CCC "D" or CCC "R" .

  3. The Cincinnati Compliance Services, Estate and Gift Tax Campus Operation at Cincinnati Submission Processing Center will make all determinations of reasonable cause for all Form 706 (Estate Tax) and Form 709 (Gift Tax) series returns.

  4. If a Cincinnati Compliance Services, Estate and Gift Tax Campus Operation representative visits Code and Edit for an on-site review for determination(s) of reasonable cause, proceed as follows:

    1. Edit the appropriate CCC on the return per the Cincinnati Compliance Services, Estate and Gift Tax Campus Operation's instructions.

    2. Continue (normal) processing of the return.

      Note:

      Unless the Cincinnati Compliance Services, Estate and Gift Tax Campus Operation has determined that an on-site visit by Compliance personnel is needed, there will be no need to determine whether a CCC 7 is appropriate or not. A representative from International Compliance (Estate and Gift Tax Campus Operation) will make determination(s) regarding reasonable cause (if necessary) for international address returns.

Field 01-H, Penalty and Interest (P&I) Code
  1. Code and Edit will enter P&I code "1" at the top of the form if prepaid penalty is present and the received date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Valid entries are "1" and/or blank.

  2. If only precomputed interest is shown, enter CCC "R" . The CCC "R" , if present, will override the P&I code "one" regarding the delinquency penalty only.

  3. Field 01-H must be blank or "1" . If "1" is present, the received date (Field 01-F) must be ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ asterisk. See Figure 3.12.106-8, shows timely -filed Form 706-GS(D),Generation-Skipping Transfer Tax Return for Distributions with prepaid penalty and interest of $50.00.

    Figure 3.12.106-8

    This is an Image: 33740012.gif
     

    Please click here for the text description of the image.

Field 01-I, CAF Indicator
  1. Valid indicator must be blank or numeric (one through four and seven). Only one indicator can be used.

  2. Check the field with the return. If the data has been transcribed incorrectly, enter the correct data with AC 6. The correct CAF codes are:

    • "one" One person receives a notice, but no one receives a refund.

    • "two" Two people receive notices, but no one receives a refund.

    • "three" One person receives a notice, and one person receives a refund.

    • "four" Two people receive notices and one person receives a refund.

    • "five" and "six" are not used.

    • "seven" One person receives a refund but no one receives notices.

  3. If the Power or Attorney does not authorize refunds or notices, a numeric code is not necessary on the return.

Field 01-J, Correspondence Received Date
  1. Must be in YYYYMMDD format, or blank.

  2. This field will asterisk if the following conditions exist:

    • Is not all numeric;

    • Date check is not met (i.e., The month (fifth and sixth digits) is other than 01 through 12, OR the day (seventh and eighth digits) is other than 01-31 for the months 01, 03, 05, 07, 08, 10, or 12; 01-30 for the months 04, 06, 09, or 11; 01-28 for the month 02; 01-29 for the month 02 during a leap year);

    • The date is earlier than or equal to the return due date;

    • The date is equal to or earlier than the received date (Field 01-F);

    • The date is later than the processing date.

    • The field contains all nines.

  3. When a return has been identified as unprocessable and the taxpayer has been contacted, the date the reply is received with the necessary information is the correspondence received date.

  4. Both the original received date (Field 01-F) and the correspondence received date must be shown.

  5. The correspondence received date is shown in left margin.

  6. DO NOT enter a correspondence received date in the following situations:

    • The correspondence reply was received prior to due date of the return.

    • The correspondence was required because of an IRS processing error.

  7. If no response is received, enter CCC "three" in Field 01-G.

  8. If CCC "R" is applicable, edit CCC "R" on the return and enter in this field using AC 6.

Field 01-K, Entity Underprint Code
  1. This field will be used to clear the name control underprint and tax period underprint, when the underprint and the error register field do not agree.

  2. After the procedures in IRM 3.12.106.3.1.3, Field 01-B Name Control, through IRM 3.12.106.4.1.6.1, Tax Period underprint (generated), are followed and the error register field and the underprint do not agree, enter the appropriate code as follows:

    1. Code one - Clear name control underprint

    2. Code two - Clear tax period underprint

    3. Code three - Clear both underprint fields

  3. If an invalid code or the correct code is not used, the record will loop with no change to the underprint fields. This field will never asterisk.

Field 01-L, Taxpayer Notice Codes (TPNCs)
  1. Taxpayer Notice Codes (TPNCs) can be input only as correction data using AC 1. Enter correct tax amount to left of taxpayer's figures and TPNC in upper left corner of return.

  2. The codes will appear in this field on the loop (correction run) when entered on raw and another error existed. When this occurs, correct any other invalid condition, but not this field. The use of another AC will cause this field to be blanked on the next loop.

  3. Correct by using AC one and the proper TPNC.

    • TPNC 55 - We found an error was made in the computation of the taxable amount on Line five.

    • TPNC 56 - We found an error was made in the computation of the gross GST Tax on Line seven.

    • TPNC 57 - We found an error was made in the computation of the allowable credit on Line 10.

    • TPNC 65 - We found an error was made in the computation of Line 11, Net GST Tax (2003 and prior returns).

    • TPNC 66 - We found an error was made in the computation of the balance due or the overpayment amount.

    • TPNC 83 - We found an error was made in the computation of your total tax amount.

    • TPNC 90 - More than three math errors were made on the return or there is no math error code that meets the error condition on the return. Error Resolution will prepare the exact wording of the error and attach it to the return. Notice Review will type math error explanations on the notice before mailing to taxpayer. TPNC 90 is not valid with any other TPNC.

  4. A maximum of three (3) codes may be entered.

Field 01-M, Refund Code
  1. Manual Refund of $1,000,000.00 or more.

  2. The only valid code is "one" . The field must be otherwise, blank.

  3. When a refund code of "one" is both present and correct for Field 01-M, CCC "O" must be present in Field 01-G.

  4. When an overpayment of $1,000,000.00 or more is present on a Reject Register, follow the procedures in IRM 3.12.38, BMF General Instructions.

  5. If an overpayment of $1,000,000.00 or more is present on an Error Register, the return is to be rejected using AC "3" and routed to Rejects for processing. If a manual refund for any amount is issued, and CCC "O" is present, enter code "1" even if the refund is less than $1,000,000.00. Route to Rejects using Form 10886, Routing Reject Slip.

Field 01-N, Preparer's SSN or PTIN (Preparer's Tax Identification Number)
  1. The Preparer's Social Security Number (SSN) (2008 and prior revisions) or Preparer Tax Identification Number (PTIN) is located to the right of the Preparer's signature in the PTIN box (Preparer's SSN or PTIN box for 2008 and prior revisions) at the bottom right corner of Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, and Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations.

  2. Data may or may not be present in Field 01-N.

    Note:

    If the Paid Preparer's information is present, either Field 01-N or Field 01-O will have an entry. Only one of these fields is required.

  3. Field 01-N is invalid if any of the following conditions are present:

    • The field is other than nine numeric digits

      Exception:

      If Field 01-N contains a PTIN, the first character in the PTIN must begin with the alpha "P" . The range for a valid PTIN is "P00000001" through "P99999998" . A "P" followed by all zeroes or all nines is not valid.

    • The field is not all blank

    • The field is all zeros

    • The field is all nines

  4. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. If invalid and unable to determine a valid entry, delete Field 01-N and continue processing.

    3. If the return contains both an SSN and a PTIN, accept the SSN and continue processing.

Field 01-O, Firm's EIN
  1. The Firm's EIN (EIN for 2008 and prior revisions) is located below the Preparer's PTIN box (Preparer's SSN or PTIN box for 2008 and prior revisions) at the bottom right corner of Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, and Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations.

  2. Data may or may not be present in Field 01-O.

    Note:

    If the Paid Preparer's information is present, either Field 01-N or Field 01-O will have an entry. Only one of these fields is required.

  3. Field 01-O is invalid if any of the following conditions are present:

    • The field is less than nine numeric digits

    • The field is not all blank

    • The field is all zeros

    • The field is all nines

    • The field must not begin with 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89 if it is in the EIN format (nn-nnnnnnn).

  4. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. If invalid and unable to determine a valid entry, delete Field 01-O and continue processing.

Field 01-P, Preparer's Phone Number
  1. The Paid Preparer's Phone Number is located below the Firm's EIN (EIN for 2008 and prior revisions) at the bottom right corner of Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, and Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations.

  2. Field 01-P is invalid if other than alpha, numeric, or blanks are present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. If invalid, delete Field 01-P and continue processing.

Section 02 - Form 706-GS (D)

  1. Section 02 alpha field designators, line numbers, field lengths and titles are provided below. Section 02 has variable length fields.

    Note:

    All Forms 706-GS(D) with a foreign address will be processed at Cincinnati Submission Processing Center.

    Alpha Field Designator Line Number Field Length Title
    B Line 2b 35 Foreign Address
    A Line 1a 35 In Care of Name
    C Line 2b 35 Street Address
    D Line 2b 22 City/Major City Code
    E Line 2b 2 State Code
    F Line 2b 12 ZIP Code
Field 02-A, "In Care of" Name
  1. Field 02-A is located in the Entity Section of the return.

  2. Field 02-A has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent (%).

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

  3. Field 02-A is invalid if any of the following conditions are present:

    • The first position is % (percent) and the second position is not blank, or

    • The first position is blank, or

    • The first character of the "in-care-of" name is not alpha or numeric, or

    • There are two consecutive blanks between significant characters.

  4. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors. Using the If/Then Chart below.

    If Then
    A % (percent) is in the first position
    1. Compare the information on the register against the information on the return to ensure whether there is a blank in the second position.

    2. If not blank, enter the in-care-of name beginning with an alpha or numeric in Field 02-A, using AC 6.

    A blank is in the first position
    1. Compare the information on the register against the information on the return.

    2. If the information on the return is different from that of the register, draw a line through the information in Field 02-A and edit the in-care-of name beginning with an alpha or numeric in above the lined out entry in Field 02-A, using AC 6.

    3. If the information is correct as written, edit an AC 7 to the left of the section.

    The first character of the "in-care-of" name is not alpha or numeric
    1. Compare the information on the register with the information on the return.

    2. If the information is different, draw a line through the information in Field 02-A, and write the in-care-of name in Field 02-A, using AC 6.

    3. If the information on the return is correct as written on the return, edit AC 7 to the left of the section.

    Two consecutive blanks are present between significant characters,
    1. Compare the register against the information on the return.

    2. If the information on the return is different from the information on the register, draw a line through the entry in Field 02-A and write the correct information immediately above it.

    3. If the information on the register is the same as the information on the return, use AC 7.

Field 02-B, Foreign Address
  1. Field 02-B is located in the Entity Address Section of the return.

    1. The computer will check for a presence in this field if the state code field (Field 02-E) contains a period/space (. ).

    2. Field 02-B should not be present on "G" coded short-length returns.

  2. Valid Condition - Field 02-B (Foreign Address) has 35 characters and the valid characters are alpha, numeric and special characters.

  3. Invalid Condition - Field 02-B generates as an error when the Field 02-E (State code)contains a period/space(. ) and any of the following conditions are present:

    • The first position is blank

    • There are two consecutive blanks followed by valid characters.

    • There are more than 35 characters present in the field.

      Note:

      Integrated Submission and Remittance Processing, transcribers are instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

  4. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors. If/Then chart below to assist in perfecting.

      If Then
      A foreign address is present in Field 02-B (Foreign Address) Check the register against the return to ensure the address is truly a foreign address.
      It is confirmed the address on the return is a foreign address,
      1. A valid Foreign Country Code must be present in Field 02-D (City). If missing, correct Field 02-D, with an AC 6.

        Note:

        See Exhibit 3.12.106-4Foreign Country Codes.

      2. Delete Field 02-F (Zip code), if present, using AC 6.

      A foreign address is present in Field 02-B (Foreign Address)
      1. Enter the street address information in Field 02-C.

      2. Also enter the City (Field 02-D) and State (Field 02-E)*, and Zip code (Field 02-F) using AC 6.

        Reminder:

        *The period/space (. ) in Field 02-E (State) must be deleted if this is NOT a foreign address. Correct using AC 6.

      A foreign address is NOT present in Field 02-B (Foreign Address). Check the register against the return to ensure whether the address was a domestic address.

      Caution:

      Do not use Field 02-B for domestic street addresses. The period/space in Field 02-E (State) will alert the computer to search for a foreign address (in Field 02-B and the Foreign Country Code in Field 02-D (City)).

      A foreign address is NOT present in Field 02-B (Foreign Address)
      1. Draw a line through the period/space (. ) entry in Field 02-E (State) and enter the correct state code, using AC six.

      2. Enter the appropriate information in Fields 02-C (Street), 02-D (City), and 02-F (Zip code), using AC 6.

      A foreign address is NOT present in Field 02-B (Foreign Address)
      1. Enter the foreign street address in Field 02-B, using AC 6.

        Reminder:

        Integrated Submission and Remittance System is instructed to use the Street Address line (Field 02-C) as a second address line, if needed.

      2. Also enter the valid Foreign Country Code in Field 02-D (City), using AC 6.

        Note:

        See Exhibit 3.12.106-4, Foreign Country Codes.

      The Foreign Country Code is missing or incorrect
      1. Compare the information on the register to the information on the return.

      2. See Exhibit 3.12.106-4, Foreign Country Codes.

      3. Add the Foreign Country Code in Field 02-D (City), if missing, using AC 6.

      4. To correct, draw a line through the information in Field 02-D and write the correct information above the lined-out entry, using AC 6.

      A foreign address is present in Field 02-B and a Zip code is present in Field 02-F
      1. Verify the information on the register against the return.

      2. . If the return truly contains a foreign address, line through the entry on Field 02-F (Zip code) of the register.

      3. Write the Foreign Country Code in Field 02-D (City).

      4. Use AC 6.

      Note:

      See Exhibit 3.12.106-4, Foreign Country Codes for a list of the valid Foreign Country Codes or Document 7475, State and Address Abbreviation, Major City Codes (MCCs), Zip Codes and Countries

  5. This field will asterisk (*) if other than specified above.

  6. If Form 8822, Change of Address or Form 8822-B, Change of Address or Responsible Party-Business is attached to the return, compare the name and address information on the Form 8822, Change of Address, (or Form 8822-B), Change of Address or Responsible Party-Business, to the return. For additional information, see Exhibit 3.12.106-3, U.S. Possessions State Abbreviations and ZIP Codes.

    Note:

    A business may have two addresses. One is mailing address and the other is the location address or physical location of the business.

    Note:

    These instructions will apply to Error Resolution only if Document Perfection has not detached and sent the Form 8822 or Form 8822-B to Entity Control

    IF And Then
    Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party, Business is attached. All of the following applies:
    • Mailing address information is the same

    • No location address is listed on Form 8822/Form 8822-B, line 7

    • No entry on Form 8822-B, Line eight or Line nine

    Take no action and continue processing.
    Form 8822, Change of Address, Or Form 8822-B, Change of Address or Responsible Part Business, is attached.
    • Mailing address information is different

    • Location address is listed on Form 8822/Form 8822-B Line seven

    • An entry is indicated on Form 8822-B Line eight or nine

    1. Enter address shown of Form 8822 (or Form 8822-B) in Field 03-C (Street Address).

    2. . Notate "Form 8822 (or Form 8822-B) detached" on tax return.

    3. Detach Form 8822, Change of Address, (or Form 8822-B, Change of Address or Responsible Party- Business, and route to Entity Control using Form 4227, Intra-SC Reject or Routing Slip (or appropriate routing slip).

    4. Notate Form 4227, Intr-SC Reject or Routing Slip, Change of Address per Form 8822 (or Form 8822-B)

    Note:

    The lead tax examiner is required to batch all Form 8822 (or Form 8822-B ) daily and hand carry to Entity Control for expedite processing.

Field 02-C, Street Address
  1. First position must not be blank. The first position can only be alpha or numeric characters.

  2. Valid characters are alpha, numeric, blank, hyphen, and slash.

  3. There cannot be two consecutive blanks followed by valid characters.

  4. If Field 02-D, City, contains a Major City Code (MCC), a street address must be present. (If an MCC is used and no address is present, enter the city in "city format" , not in MCC format.) Check returns and attachments if the address is not present.

    1. If address is not found, research using INOLE/ENMOD.

    2. If an address is still not found, reject using AC 3 and attach research. Indicate "No address" on Form 10886, Reject Routing Slip, and route to Entity.

  5. This field will asterisk if other than specified above. Correct this field accordingly.

    Reminder:

    If inputting a foreign address, this field may be used as a second address line for entering the foreign city, province, and postal code.

  6. For additional information, see Exhibit 3.12.106-4, Foreign Country Codes, and Exhibit 3.12.106-5, Province, State and Territory Abbreviations.

Field 02-D, City/Major City Code
  1. The invalid conditions for Field 02-D are as follows:

    • First position cannot be blank.

    • Second and third positions cannot both be blank.

    • There cannot be two consecutive blanks within significant data.

    • Valid characters are alpha, and blank.

  2. When a Major City Code has been used:

    • Field E (State code) must not be present;

    • Field C (Street Address) must be present; and,

    • Field F (Zip code) must be compatible with Major City Code.

  3. If a valid MCC cannot be used, then the entire city must be input with AC six. When the entire city name is used, Field 02-E (State) must be present.

  4. This field will asterisk if the MCC does not agree with the first three digits of the ZIP code. Field 02-F (Zip code) will also asterisk.

  5. The Zip code will require ZIP code look-up if the Major City has multiple ZIP codes. Correct Field 02-F.

  6. See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries, for valid MCC and ZIP codes. Refer to Exhibit 3.12.106-3, U.S. Possessions State Abbreviations and ZIP Codes, for use with address corrections.

  7. IMPORTANT: If there is a foreign address, the country must be present in this field. Do not abbreviate the name of the country. Refer to Exhibit 3.12.106-4, Foreign Country Codes, for a list of the valid foreign country codes.

City - Special to Foreign Address
  1. If the Foreign Address is present, the City Error Indicator will error for the following reasons:

    • The Foreign Country Code is blank.

    • The Foreign Country Code is invalid.

    • The Foreign Country Code is present, but the remaining positions in Field 02-D (City) are not blank.

    • The City field is blank.

Field 02-E, State
  1. If present, this field must contain a state code of two alpha characters.

  2. This field will asterisk if the state is not valid. Enter correct state code in Field 02-E.

  3. If a state is present as well as a MCC in Field 02-D, this field will asterisk.

    1. If the MCC is correct, delete Field 02-E.

    2. If it is incorrect or cannot be determined, enter the complete city name in Field 02-D.

  4. If the state code does not agree with the first three (3) digits of a ZIP code, Field 02-F will asterisk.

    1. If the state code is not correct, draw a line through that entry and enter the correct state code above Field 02-E.

    2. If Field 02-E is correct, enter ZIP code in Field 02-F.

  5. IMPORTANT: Field 02-E must be period/space (. ) if address is foreign.

Field 02-F, ZIP Code
  1. The valid characters for ZIP codes are numeric and must be present if Section 02 is present.

  2. This field must be present and contain five, nine or 12 numeric. This field will asterisk if other than specified above. Correct accordingly.

  3. If valid ZIP code is not shown on return, refer to Document 7475, (State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries) or ZIP code directory.

  4. If the first three digits of the ZIP code do not agree with the major city code or state code, Field 02-F will asterisk, as well as Field 02-D or 02-E. Correct the appropriate fields using AC six.

  5. If only the first three digits of the ZIP code can be determined, enter "01" for the fourth and fifth digits.

  6. IMPORTANT: Field 02-F must be blank if the address is foreign.

Section 03 - Form 706-GS (D), Generation-Skipping Transfer Tax Return for Distributions

  1. Section 03 alpha field designators, line numbers, field lengths, and titles are listed below. This section is entered in dollars and cents and all fields are positive, except for Fields 03-C, 03-D, and 03-J which can be positive or negative. All fields are transcribed from Page one, Part II. Section 03 must be present, except for a "G" coded return.

    Note:

    The error register remained unchanged to accommodate prior year versions of the form. This is to permit additions/corrections of the information from prior year versions of the forms.

  2. Check for transcription errors. The computer-checked fields in this section will underprint if the taxpayer and computer figures differ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ figures ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Alpha Field Designator Line Number Field Length Title
    A Line three 12 Total Transfers (add amounts in column c) (previously Tentative Total Transfer Amt.)
    B Line four 12 Adjusted Allowable Expenses (see instructions) (previously "Adjusted Allowable Expense Amt." )
    C Line five 12 Taxable Amount (subtract line four from line three) (previously Taxable Amt.)
    Taxable Amt. Computer
    D ----- 12 Line seven "Generation-Skipping Transfer Tax (multiply line five by line six)" (previously
    "Generation-Skipping Transfer Tax (Computer)" . (These fields were previously known as "Gross GST Tax" and "Gross GST Tax (Computer)" for tax periods ending prior to January 1, 2005.)
    E ----- 12 Creditable State GST Amt. (valid through December 31, 2004, only). (This was previously the Line eight amount on January 2003 (and prior) Form 706-GS (D) revisions.)
    F ----- 12 Generation-Skipping Transfer tax (previously "GST Limitation Amt." )
    Generation-Skipping Transfer tax (Computer) (previously GST Limitation Amt.) Computer) (valid through December 31, 2004, only). (This was previously the Line nine amount on January 2003 (and prior) Form 706-GS (D) revisions.)
    G ----- 12 Allowable Credit Amt.
    Allowable Credit Computer (valid through December 31, 2004, only)

    Note:

    This was previously the Line 10 amount on January 2003 (and prior) Form 706-GS (D)revisions.

    H Line seven 12 Multiply Line five by Line six (Tax Years 2010 and 2011)

    Note:

    Previously was "Generation-Skipping Transfer Tax" or "Net GST Tax" )
    Net GST Tax Computer (valid through December 31, 2004, only) This used to be the Line 11 amount on January 2003 (and prior) 706-GS(D) revisions.

    I Line eight 12 Payment, if any, made with Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns (previously "7004 Payment Amt" (Tax Years 2004 through 2008)).

    Note:

    This was previously the Form 2758, Application for Extension of Time To File Certain Excise, Income, information and Other Returns, amount on Line 12 (January 2003 (and prior) Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions) revisions.

    J Line nine/10 12 Tax Due/Overpayment (Tax Years 2010 and 2011) (also referred to as "Balance Due/Overpayment" .

    Note:

    This was previously the Line 13/14 amount on January 2003 (and prior)Form 706-GS (D) revisions.

        12 Balance Due/Overpayment Computer
  3. If the Form 706-GS(D),Generation-Skipping Transfer Tax Return for Distributions, contains no entries or $0.00 amounts in Part III (Tax Computation), check to determine whether a copy of Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust, is attached to the return.

  4. If attached, compare the General and Distributions Information in Parts I and II of the Form 706-GS(D-1), Notification of Distribution Form a Generation-Skipping Trust, against the corresponding information on the Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions. If the amounts are different, perfect and continue processing the Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions.

  5. If, after comparing the two forms, there are no changes to the original entries or $0.00 amounts in Part III, treat as an unprocessable document.

    1. Reject the Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, with AC 3.

    2. Attach Form 10886, Reject Routing Slip to the return, explaining that the Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, is unprocessable because it contained zeros for ALL distributions.

    Note:

    Trustees are required to report taxable distributions on Form 706-GS(D-1)Notification of Distribution from a Generation-Skipping Trust. The law requires that anyone who receives a taxable distribution from a trust must file Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions. Taxpayers are not required to file Form 706-GS(D), Generation -Skipping Transfer Tax Return for Distributions, if the inclusion ratio found in Part II, Line three, is zero ($0.00) for ALL distributions reported to him/her.

  6. If Form 706-GS(D-1), Notification of Distribution form a Generation-Skipping Trust, is not attached to Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, continue processing the return with the available information.

  7. If the return is unprocessable (or the information submitted was insufficient for processing) because it was reported on an obsolete version of Form 706-GS(D),Generation-Skipping Transfer Tax Return for Distributions, treat the return as "unprocessable" and reject with an AC three.

    Note:

    A current version of this form should include Part I (General Information), Part II (Distributions), and Part III (Tax Computation).

Field 03-A, Total Transfers
  1. This field is transcribed from Line three (Part II (Distributions)). This is the total amount from Line three, Column f, of all attached Copy(s) A ( Form 706-GS (D-1)), Notification of Distribution From a Generation Skipping Trust.

    Note:

    If there is a transcription error, verify or bring over correct total(s) from Copy(s) A (Form 706-GS (D-1), Notification of Distribution From a Generation Skipping Trust, to Field 03-A.

Field 03-B, Adjusted Allowable Expenses
  1. This field is transcribed from Line four. This amount is calculated by using the Adjusted Allowable expenses which are equal to the total allowable expenses, Copy(s) A (Form 706-GS (D-1), Notification of Distribution From a Generation Skipping Trust) Column C multiplied by the inclusion ratio, Schedule B, Column B.

  2. If there is more than one inclusion ratio to report on Schedule A, prorate the total expenses among the inclusion ratios based on the value of each distribution made at the various inclusion ratios.

Field 03-C, Taxable Amount
  1. This field is transcribed from Line five. This field is computed by subtracting Line four (Field 03-B) from Line three (Field 03-A).

  2. If this field underprints, check for Taxable Amount transcription errors in Field 03-A, 03-B, and 03-C. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. If entered correctly, use AC one and send TPNC 55.

Field 03-D, Generation-Skipping Transfer Tax
  1. This field is transcribed from Line seven. It is computed by multiplying Field 03-C (Line five (Taxable Amount) by (the percentage shown on) Line six (Maximum federal estate tax rate).

    Note:

    On prior revisions of Form 706-GS(D), Generation Skipping Transfer Tax, this line was referred to as "Gross GST tax (multiply line five by line six)" . The title was changed on the February 2006 revision of Form 706-GS(D)Generation Skipping Transfer Tax.

  2. Check for transcription errors. If the transcribed amount is correct and an underprint is present, use AC 1 and send TPNC 56.

    Reminder:

    GST taxes were repealed for tax year 2010.

Field 03-E, Creditable State GST Tax (Line eight from prior forms (valid through December 31, 2004, only))
  1. This field was contained on (and transcribed from) the former Line eight (January 2003 and prior revisions).

    Caution:

    This line item is valid only for any Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, with tax periods ending December 31, 2004, and prior. It is not valid for any returns submitted for tax periods ending after December 31, 2004.

  2. IMPORTANT: If this amount is present on any returns with tax periods ending after December 31, 2004, draw a line through the amount shown on the register to disallow it, using AC 6. Issue TPNC 90 to explain to the taxpayer that this amount (tax) is no longer valid for tax periods ending after December 31, 2004.

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

Field 03-F, GST Limitation Amount (Line nine from prior forms (valid through December 31, 2004, only))
  1. This field was transcribed from the former Line nine (January 2003 and prior revisions). It was computed by multiplying Line seven (Field 03-D (Generation-Skipping Transfer Tax)) by 5% or (.05).

    Caution:

    This line item is valid only for any Forms 706-GS (D) with tax periods ending December 31, 2004, and prior. It is not valid for any returns with tax periods ending after December 31, 2004. (Refer to paragraph (three) below.)

  2. Check for transcription errors. If the transcribed amount is correct and an underprint is present, issue TPNC 90, stating, "An error was made in computing 5% of Gross GST Tax."

  3. IMPORTANT: If this amount is present on any returns with tax periods ending after December 31, 2004, draw a line through the amount shown on the register to disallow it, using AC 6. Issue TPNC 90 to explain to the taxpayer that this amount (tax) is no longer valid for tax periods ending after December 31, 2004.

Field 03-G, Allowable Credit Amount (Line 10 from prior forms (valid through December 31, 2004, only))
  1. This field was transcribed from the former Line 10 (January 2003 and prior revisions). The computer used the lesser amount on Line seven (Field 03-E (Creditable State GST Amount)) or Line eight (Field 03-F (GST Limitation Amount)).

    Caution:

    This line item is valid only for any Forms 706-GS(D) with tax periods ending December 31, 2004, and prior. It is not valid for any returns with tax periods ending after December 31, 2004. (Refer to paragraph (three) below.)

  2. Check for transcription errors or misplaced entries. If the transcribed amount is correct and underprint is present, use AC 1 and send TPNC 57.

  3. IMPORTANT: If this amount is present on any returns with tax periods ending after December 31, 2004, draw a line through the amount shown on the register to disallow it, using AC 6. Issue TPNC 90 to explain to the taxpayer that this amount (tax) is no longer valid for tax periods ending after December 31, 2004.

Field 03-H, Generation Skipping Transfer Tax (Line 11 from prior forms (valid through December 31, 2004, only))
  1. This field was transcribed from Generation-Skipping Transfer tax found on Line 11 (January 2003 and prior revision forms, and Line seven of subsequent revisions). This field is only valid for tax periods 200412 and prior.

  2. Check for transcription errors. If entered correctly, use AC 1 and send TPNC 65.

  3. This field will underprint if it exceeds≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. The Table of Maximum Tax Rates is provided below.

    Table of Maximum Tax Rates

    If the generation-skipping transfer occurred The maximum tax rate is
    Tax Year 2013 thru 2017 40%
    Tax Year 2011 and 2012 (i.e., After December 31, 2010, but before January 1, 2013) 35%
    Tax Year 2010 (i.e., After December 31, 2009, but before January 1, 2011) 0%
    Tax Year 2009 (i.e., After December 31, 2008, but before January 1, 2010) 45%
    Tax Year 2008 (i.e., After December 31, 2007, but before January 1, 2009) 45%
    Tax Year 2007 (i.e., After December 31, 2006, but before January 1, 2008) 45%
    Tax Year 2006 (i.e., After December 31, 2005, but before January 1, 2007) 46%
    Tax Year 2005 (i.e., After December 31, 2004, but before January 1, 2006) 47%
    Tax Year 2004 (i.e., After December 31, 2003, but before January 1, 2005) 48%
    Tax Year 2003 (i.e., After December 31, 2002, but before January 1, 2004) 49%

     

Field 03-I, Payment
  1. This field is transcribed from Line eight of Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions.

    Note:

    On prior-year versions (January 2003 and prior revisions) of Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions, this amount was transcribed from Line 12. The extension form used by taxpayers at that time was Form 2758, Application for Extension of Time To File Certain Excise, Income, Information, and Other Returns.

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

Field 03-J, Tax Due/Overpayment
  1. This amount is transcribed either from Line nine (Tax (Balance) Due) or Line 10 (Overpayment).

  2. The Tax Due amount is the result if Line seven (Net GST tax) is larger than Line eight (Form 7004), Extension of Time to File Certain BMF Tax Returns.

  3. The Overpayment amount is the result if Line eight is larger than Line seven.

  4. Correct all editing, transcribing and transferring errors.

  5. Any penalties and interest included in Field 03-J should be subtracted using AC 6.

  6. This field will underprint if it exceeds ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If an error is present, use AC 1 and send TPNC 66.

Processing Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations

  1. This section includes instructions for correcting Form 706-GS(D), Generation-Skipping Transfer Tax Return for Terminations.

  2. Please note that two (2) revisions of Form 706-GS(T), Generation-Skipping Transfer Tax Return for 2010 Termination (Rev. February 2011) were issued in Calendar Year 2011:

    1. Form 706-GS(T), Generation Skipping Transfer Tax Return For 2010 Terminations (Rev. February 2011);

    2. Form 706-GS(T), Generation Skipping Transfer Tax Return For Terminations (Use for Terminations made after December 31, 2010; For Calendar Year ......... (Rev. November 2011));

Section 01 - Form 706-GS(T), Generation Skipping Transfer Tax Return

  1. Section 01 alpha field designators, line numbers, field lengths and titles are listed in the table below.

    Alpha Field Designator Line Number Field Length Title
    A Right margin of Line 12 11 Remittance Amount
    B Line 1a four Name Control
          Name Control Underprint
    C Line 1b nine TIN
    D   one TIN TYPE
    E Top of the return six Tax Period
    F Dotted portion of Line 6 tax computation area eight Received Date
    G Upper left margin of the return 10 Computer Condition Code
    H Left OMB number on upper portion of return one Penalty and Interest Code
    I Right margin of Line 2b one CAF Indicator
    J Left margin on Line 6 eight Correspondence Received Date
    K N/A one Entity Underprint Code
    L Upper left margin of return six Taxpayer Notice Code
    M   one Refund Code
    N Bottom Portion of Part III (Tax Computation) "Paid Preparer's Use Only" section in the box (to the far right of the Preparer's signature line) nine Preparer's SSN or PTIN
    O Bottom Portion of Part III (Tax Computation) -"Paid Preparer's Use Only" section, in the area (to the right of the Preparer firm's name and address) nine Preparer's EIN
    P Bottom Portion of Part III (Tax Computation) -"Paid Preparer's Use Only" section, in the area (to the right of the Preparer firm's name and address) 10 Preparer Phone Number
Due Date
  1. Generally, Form 706-GS(T), Generation Skipping Transfer Tax Return for Terminations, are filed by April 15th of the year following the calendar year in which the termination occurs. If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. If the taxpayer is unable to file the return by the due date, he/she may request an extension of time to file by filing Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.

Field 01-A, Remittance Amount
  1. This field cannot be changed by Error Resolution. If the amount is incorrect, treat the return and related error record as unprocessable.

  2. Reject with AC 3 and prepare Form 10886, Reject Routing Slip, to explain the error. The Reject function will prepare Form 3893, Re-entry Document Control.

  3. The remittance amount is located on the Overpayment line of a full paid return and is designated by a green rocker.

  4. If a remittance amount is shown on an apparent nontaxable return, but an examination reveals that it should be taxable, enter the missing data and section of the register.

  5. Field 01-A will asterisk if an amount is present in Field 01-A and there is no entry in Total GST Tax, (Field 03-H). If the return is a true nontaxable, (i.e., taxpayer shows "none" , "not liable" tax is zero due to math error, or just signs the return) and no other non-math errors are involved, treat return as unprocessable.

  6. Correction Procedures:

    1. If this correction attempt is on Raw, bring up the underprint for Field 03-H, using AC 6.

    2. If this correction attempt is on Loop, reject with AC 3. Indicate excess remittance on Form 7004, Reject Routing Slip. If non-tax status is due to a math error, note on Form 10886: "Zero tax due to math error. Refund if no other tax due."

Field 01-B, Name Control
  1. This field cannot be blank. Must be the first four alpha characters in Line 1a (name control of the trust). First position must be alpha. Valid characters after the first position may be alpha, hyphen or blank. The name control is invalid if there are intervening blanks between significant characters.

  2. Check for transcription errors in the name control field.

  3. If the name control on the return and Field 01-B do not agree or was transcribed incorrectly, change Field 01-B.

  4. If it is not an obvious error, research through Command Code (CC) INOLE/ENMOD for EIN and CC NAMEE/NAMEB for the name line.

  5. If the correction entry is less than four characters, enter and circle the number of the remaining positions.

Check Digits
  1. The name control is being cross-checked against the Entity Index File (EIF). When there is a match against the EIF, you will get check digits in this field. If there is no match, the name control will be shown in this field.

  2. Check digits will be invalid if the first two positions are not blank and if the third and fourth positions are not alpha characters. The computer will do additional checks for the validity of these letters.

  3. If the check digits are invalid, enter the name control (first four letters of the taxpayer's surname) in Field 01-B.

Name Control Underprint
  1. If the transcribed name control does not match the name control for the transcribed SSN on the EIF, there will be an underprint to Field 01-B. This field will underprint with "XXXX" if there is no match to the Name Control Underprint.

  2. The name control underprint will be removed when the following occurs:

    • The name control underprint and the entry in Field 01-B agree.

    • The entity underprint field contains a "one" .

  3. When the name control on the return does not match the name control on the EIF, compare the entries in Field 01-B and 01-C to the name control, the taxpayer's last name, and the SSN/EIN on the return.

    1. If the name control is edited or transcribed incorrectly, correct Field 01-B and/or return.

    2. If the SSN/EIN is edited or transcribed incorrectly, correct Field 01-C and/or return.

  4. If the SSN/EIN is transcribed correctly and the name control is invalid, research using INOLE/ENMOD for the EIN and NAMEE/NAMEB for the name line.

    1. If the EIN is correct and the reason why the name control is invalid is obvious (misspelling), correct Field 01-B and the return.

    2. If the SSN/EIN is not correct, but a SSN/EIN is found through NAMEB/NAMEE, check INOLE/ENMOD, using definer V and/or W if SSN, for an established (or pending) account. If none, reject with AC 3. If an account is established or pending, correct Field 01-C on the register and the return. If a correct SSN/EIN is not found through NAMEB/NAMEE, use AC 3 to send to Entity for correspondence.

    3. If a new EIN/SSN is found in research that is different from the original EIN/SSN filed on the Form 706, U.S./ Estate Tax Return, (or, if the return contained no TIN originally), issue Letter 3875, Missing or Incorrect EIN on Return - BMF/EPMF, to inform the taxpayer of his/her TIN assignment or correction.

      Note:

      Do not send Letter 3875C, Missing or Incorrect EIN on Return, Form 8832, Entity Classification Election Denied, if three or fewer digits of the EIN are transposed, different or missing, or when INOLES indicates the account has been "merged to" or "merged from".

  5. If Field 01-B underprints with "XXXX" , or the taxpayer's last name has changed for whatever reason, reject using AC 3 to Entity.

  6. Once a name change is returned from Entity, enter "one" in Field 01-K (Entity Underprint Code).

  7. If after research, the name control (Field 01-B) and the month of the tax period (Field 01-E) are correct and the underprints differ, enter a "three" in Field 01-K (Entity Underprint Code) to clear both underprints.

  8. Suspense Correction:

    1. If the register returns on loop as having an invalid EIN, use AC 9 to reestablish the account as a raw register.

    2. After the account is reestablished, forward to Entity.

Field 01-C, Employer Identification Number (EIN)
  1. This field must carry an EIN for Form 706-GS(T), Generation Skipping Transfer Tax Return for Terminations.

  2. Nine numeric characters must be present. All nines or zeros will be invalid.

  3. This field must not begin with 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, and 89.

  4. If Field 01-C is invalid, examine the return and attachments.

    1. If found, enter correct number in Field 01-C.

    2. If correct EIN cannot be found, research IDRS for valid numbers.

    3. If a valid number cannot be found, reject using AC 3 to Entity Control to assign a number. Reject using AC 3 on Form 10886, Reject Routing Slip, and route to Entity Control

    4. Enter the correct number, using AC 6.

    5. If a new EIN/SSN is found in research that is different from the original EIN/SSN filed on the Form 706, U.S. Estate Tax Return, (or, if the return contained no TIN originally), issue Letter 3875, Missing or Incorrect EIN on Return - BMF/EPMF, to inform the taxpayer of his/her TIN assignment or correction.

      Note:

      Do not send Letter 3875C, Missing or Incorrect EIN on Return - BMF/EPMFForm 8832, Entity Classification Election, Denied, if three or fewer digits of the EIN are transposed, different or missing or when INOLES indicates the account has been "merged to" or "merged from".

Field 01-D, TIN Type Indicator
  1. Field 01-D, TIN Type Indicator, is a "two" for an EIN. If blank, or other than a "two" , correct the field to show a "two" .

Field 01-E, Tax Period
  1. This field contains the ending month and year. Valid for tax period 198612 (the first year in effect) and subsequent.

  2. The tax period month digit will always be 12 (i.e., YYYYMM format).

  3. If invalid, check return and attachments for correct tax period and make necessary change using AC 6.

    Note:

    Also see instructions under IRM 3.12.106.3.1.6, Field 01-E, Tax Period.

Tax Period Underprint (generated)
  1. Corrections for Form 706-GS(T), Generation Skipping Transfer Tax Returns for Terminations, for this field are handled in the same manner as is performed for Form 706-GS(D), United States Additional Estate Tax Return-Under Section 2057. See instructions in IRM 3.12.106.3.1.6.1, Tax Period Underprint (generated), for details.

Field 01-F, Received Date
  1. This date must be present on Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations, YYYYMMDD format. It cannot be after the processing date or before the tax period (Field 01-E).

  2. The received date field is invalid if:

    • The month (fifth and sixth digits) is other than 01 through 12, or

    • The day (seventh and eighth digits) is other than 01 through 31 for the months 01, 03, 05, 07, 08, 10 or 12; 01-30 for the months 04, 06, 09, or 11; 01-28 for the month 02; or 01-29 for the month 02 during leap year,

    • Other than numeric are present in the field.

  3. If the received date is missing or illegible, enter a date using the following order or priority:

    1. Earliest legible postmark date of the U. S. Post Office or a Private Delivery Service (i.e., Federal Express), or a foreign postmark date.

      Note:

      If an envelope is not attached, use the postmark date stamped on the face of the return.

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

    3. Revenue Officer's or other IRS official's signature date

    4. Signature date, if within the current year (unless other information indicates signature date is invalid).

      Exception:

      Do not use the Signature date on prior year returns.

    5. Julian Date (DLN) minus 10 days.

  4. If a return was identified as unprocessable and/or the taxpayer has been contacted for additional information, do not change original received date, but also enter correspondence received date (Field 01-J).

  5. If Field 01-F is invalid, check Field 01-H (P&I Code). If 01-H has a "1" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01-H.

  6. If more than one date is stamped, use only the earliest date. Circle out all others. If date is incorrect, enter correct date with AC 6.

  7. When processing an early-filed return, change the received date to the first date after the tax period.

Field 01-G, CCC Field
  1. The valid condition codes are D, F, G, O, R, U, W, X, three, and seven. If any code other than those listed is used, this field will asterisk on the error register.

  2. If there is a transcription error, correct it by lining out Field 01-G and inserting the correct code above it using AC 6.

  3. If Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations, is coded incorrectly, determine the correct code and enter it on the return and error register. Correct with AC 6.

CCC "D" - Reasonable Cause for Failure to Pay Taxes Timely
  1. Enter CCC "D" in a delinquent balance due return when taxpayer has attached a statement establishing a reasonable cause for failure to make payments.

  2. Do not enter CCC "D" if precomputed penalty is shown on the return.

  3. If the taxpayer's explanation for failure to pay timely is unacceptable and reasonable cause is not established, do not edit CCC "D" on the return. Instead initiate correspondence to the taxpayer explaining the reasons for rejecting the explanation and informing them of the available appeal rights. Letter 854C, Penalty Waiver or Abatement Disallowed/Appeals Procedure Explained, (or other applicable letter) may be used for this purpose.

CCC "F" - Final Return
  1. Enter CCC "F" when the filer shows that this is a final return by notating "Final" .

CCC "G" - Amended Return
  1. Enter CCC "G" on return marked "Amended" , "Superseding" , "Duplicate" , "Corrected" , etc.

  2. CCCs "W" and "three" can be used with a CCC "G" .

  3. If the return is not an amended return, delete CCC "G" (Field 01-G), check remaining fields and enter with AC 6. Enter additional sections with AC 5.

  4. If the return truly is an amended return, delete all sections beyond received date (Field 01-F), except correspondence received date (Field 01-J), and the entity underprint code (Field 01-K), with AC 6. Delete all other Fields and Sections with AC 4.

CCC "O" - Module Freeze
  1. Enter CCC "O" if a completed Form 3753, Manual Refund Posting Voucher, or Form 5792, Request for IDRS Generated Refund (IGR), is attached to the return. These indicate that a pre-settlement manual refund was made.

CCC "R" - Reasonable Cause
  1. CCC "R" is entered on a delinquent return when the taxpayer has attached a statement establishing a reasonable cause for the delinquency. It will also be used when the taxpayer indicates an assessment of fraud penalty; and it will be used in conjunction with P&I Code "one" (Field 01-H) when precomputed interest only is shown on the return. It may also be used when a reply to correspondence is received on a return that was originally timely filed.

CCC "U" - Unprocessable Document
  1. CCC "U" , when entered by Code and Edit, will always cause the return to print on the reject register for appropriate action. This code will not appear on the register.

CCC "W" - Cleared by Statute
  1. CCC "W" is entered when the return has been cleared by Statute Control function.

CCC "X" - Credit Freeze
  1. CCC "X" is used when it has been determined that an excess remittance should be applied to a different tax class or module. The CCC "X" will freeze the tax module from refunding or offsetting by generating a Transaction Code 570.

CCC "3" - No Reply Received/Suppress Credit Interest
  1. Edit CCC "3" when no reply is received to correspondence. The CCC "3" , when posted to the Master File with a TC-150, suppresses credit interest.

  2. Enter CCC "3" in Field 01-G (Form 706-GS(T)) with AC 6.

CCC "7" - Reasonable Cause Denied
  1. Use CCC "7" when the taxpayer's statement for failure to file or pay taxes timely does not meet reasonable cause criteria.

  2. CCC "7" can be present with either CCC "D" or CCC "R" , but not both at the same time. Determine which CCC is incorrect and correct Field 01-G.

Field 01-H, P&I Code
  1. Code and Edit will enter P&I Code "one" if prepaid ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Valid entries for this field are "one" or blank.

  3. If only precomputed interest is shown, enter CCC "R" (Field 01-G). CCC "R" , if present, will override CCC "one" with regard to delinquency penalty only.

  4. If CCC "one" is present, the received date, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ both fields will asterisk. See Figure 3.12.106-9, Shows a timely fileForm 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations.

    Figure 3.12.106-9

    This is an Image: 33740013.gif
     

    Please click here for the text description of the image.

Field 01-I, CAF Indicator
  1. Corrections for this are handled in the same manner as those performed for Form 706-GS(T), United States Additional Estate Tax Return-Under Code Section 2057. See IRM 3.12.106.3.1.10, Field 01-I, CAF Indicator, for details.

  2. Valid indicator must be numeric (one through four and seven) or blank. Only one indicator can be used. Check for transcription errors. Correct the field with AC 6.

Field 01-J, Correspondence Received Date
  1. Must be in YYYYMMDD format or blank.

  2. This field will asterisk if the following conditions exist.

    • Is not all numeric;

    • Date check is not met (i.e., the month (fifth and sixth digits) is other than 01 through 12, OR, the day ( seventh and eighth digits) is other than 01-31 for the months 01, 03, 05, 07, 08, 10, or 12; 01-30 for the months 04, 06, 09, or 11; 01-28 for the month 02; 01-29 for the month 02 during leap year.

    • The date is earlier than or equal to the return due date.

    • The date is equal to or earlier than the received date (Field 01-F).

    • The date is later than the processing date.

  3. When a return has been identified as unprocessable and the taxpayer has been contacted, the date the reply is received with the necessary information is the correspondence received date.

  4. Both the original received date (Field 01-F) and the correspondence received date must be shown.

  5. The correspondence received date is in the left margin.

  6. Do not enter correspondence received date in the following situations:

    • The correspondence reply was received prior to due date of the return.

    • The correspondence was required because of an IRS processing error.

  7. If no response is received, enter CCC "3" in Field 01-G.

  8. If CCC "R" is applicable, edit CCC "R" on the return and enter in Field 01-G.

Field 01-K, Entity Underprint Code
  1. Corrections for Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations, for this field are handled in the same manner as are performed for Form 706-GS(D), United States Additional Estate Tax Return - Under Section 2057. See IRM 3.12.106.3.1.12, Field 01-K, Entity Underprint Code, for details.

Field 01-L, Taxpayer Notice Codes
  1. Taxpayer Notice Codes (TPNCs) can be input only as correction data using AC 1. Enter correct tax amount to left of taxpayer's figures and TPNC in upper left corner of return.

  2. The codes will appear in this field on the correction run when entered on raw and another error existed. When this occurs, correct any other invalid condition, but not this field. The use of another AC will cause this field to be blanked on the next loop.

  3. Correct by using AC one and the proper TPNC.

    • TPNC 63 - We found an error was made in the computation of the total GST tax on Line 10, Form 706-GS(T).

    • TPNC 66 - We found an error was made in the computation of the balance due or overpayment amount.

    • TPNC 83 - We found an error was made in the computation of your total tax amount.

    • TPNC 90 - More than three math errors were made on the return or there is no math error code that meets the error condition on the return. Error Resolution will prepare the exact wording of the error and attach it to the return. Notice Review will type math error explanations on the notice before mailing to taxpayer. TPNC 90 is not valid with any other TPNC.

  4. A maximum of three (3) codes may be entered.

Field 01-M, Refund Code
  1. This represents a Manual Refund of $1,000,000.00 or more.

  2. The only valid code is "one" . The field must be otherwise blank.

  3. When a Refund Code of "one" is both present and correct for Field 01-M, CCC "O" must be present in Field 01-G.

  4. When an overpayment of $1,000,000.00 or more is present on a reject register, follow the procedures in IRM 3.12.38, Error Resolution-General Instructions.

  5. If an overpayment of $1,000,000.00 or more is present on an error register, the return is to be rejected using AC "3" and routed to Rejects for processing. If a manual refund for any amount is issued, and CCC "O" is present, enter code "one" even if the refund is less than $1,000,000.00.

Field 01-N, Preparer's SSN or PTIN
  1. The Preparer's Social Security Number (SSN) (2008 and prior revisions) or Preparer Tax Identification Number (PTIN) is located to the right of the Preparer's signature in the PTIN box (Preparer's SSN or PTIN box for 2008 and prior revisions) at the bottom right corner of Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations.

  2. Data may or may not be present in Field 01-N.

    Note:

    If the Paid Preparer's information is present, either Field 01-N or Field 01-O will have an entry. Only one of these fields is required.

  3. Field 01-N is invalid if any of the following conditions are present:

    • The field is other than nine numeric digits

      Exception:

      If Field 01-N contains a PTIN, the first character in the PTIN must begin with the alpha "P" . The range for a valid PTIN is "P00000001" through "P99999998" . A "P" followed by all zeroes or all nines is not valid.

    • The field is not all blank

    • The field is all zeros

    • The field is all nines

  4. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. If invalid and unable to determine a valid entry, delete Field 01-N and continue processing.

    3. If the return contains both an SSN and a PTIN, accept the SSN and continue processing.

Field 01-O, Firm's EIN
  1. The Firm's EIN (EIN for 2008 and prior revisions) is located below the Preparer's PTIN box (Preparer's SSN or PTIN box for 2008 and prior revisions) at the bottom right corner of Form 706-GS(D), United States Additional Estate Tax Return-Under Section 2057, and Form 706-GS(T),Generation-Skipping Transfer Tax Return for Terminations

  2. Data may or may not be present in Field 01-O.

    Note:

    If the Paid Preparer's information is present, either Field 01-N or Field 01-O will have an entry. Only one of these fields is required.

  3. Field 01-O is invalid if any of the following conditions are present:

    • The field is less than nine numeric digits

    • The field is not all blank

    • The field is all zeros

    • The field is all nines

    • The field must not begin with 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89 if it is in the EIN format (nn-nnnnnnn).

  4. Correction Procedures:

    1. Correct all coding and transcription errors and/or misplaced entries.

    2. If invalid and unable to determine a valid entry, delete Field 01-O and continue processing.

Field 01-P, Preparer's Phone Number
  1. The Paid Preparer's Phone Number is located below the Firm's EIN (EIN for 2008 and prior revisions) at the bottom right corner of Form 706-GS(D), United States Additional Estate Tax Return-Under Section 2057, and Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations.

  2. Field 01-P is invalid if other than alpha, numeric, or blanks.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding errors, and transcription errors.

    2. If invalid, delete Field 01-P and continue processing.

Section 02 - Form 706-GS(T)

  1. Section 02 alpha field designators, line numbers, field lengths and titles. Section 02 has variable length fields. All Forms 706-GS(T) with a foreign address will be processed also at CSPC.

    Alpha Field Designator Line Number Field Length Title
    A Line 1a 35 In Care of Name
    B Line 2b 35 Foreign Address
    C Line 2b 35 Street Address
    D Line 2b 22 City/Major City Code
    E Line 2b 2 State Code
    F Line 2b 12 ZIP code
Field 02-A, "In Care of" Name
  1. Field 02-A is located in the Entity Section of the return.

  2. Field 02-A has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent (%).

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

  3. Field 02-A is invalid if any of the following conditions are present:

    • The first position is % (percent) and the second position is not blank, or

    • The first position is blank, or

    • The first character of the "in-care-of" name is not alpha or numeric, or

    • There are two consecutive blanks between significant characters.

  4. Correction Procedures: Correct coding and transcription errors using If/Then below.

    If Then
    A % (percent) is in the first position
    1. Compare the register against the information on the return to ensure whether there is a blank in the second position.

    2. If not blank, enter the in-care-of name beginning with an alpha or numeric in Field 02-A, using AC 6.

    A blank is in the first position
    1. Compare the register against the information on the return.

    2. If the information on the return is different, draw a line through the information in Field 02-A and edit the in-care-of name beginning with an alpha or numeric above the lined out entry in Field 02-A, using AC 6.

    3. If the information is correct as written, edit an AC 7 to the left of the section.

    The first character of the "in-care-of" name is not alpha or numeric
    1. Compare the register against the information on the return.

    2. If the information is different, draw a line through the information in Field 02-A and write the in-care-of name in Field 02-A, using AC six.

    3. If the information on the return is correct as written on the return, edit AC 7 to the left of the section.

    Two consecutive blanks are present between significant characters
    1. Compare the register against the information on the return.

    2. If the information on the return is different, draw a line through the entry in Field 02-A and write the correct information immediately above it.

    3. If the information on the register is the same as the information on the return, use AC 7.

Field 02-B, Foreign Address
  1. Field 02-B is located in the Entity Address Section of the return.

    1. The computer will check for a presence in this field if the state code field (Field 02-E) contains a period/space (. ).

    2. Field 02-B should not be present on CCC "G" short-length returns.

  2. Valid characters are alpha, numeric and special characters.

  3. Field 02-B generates as an error when the state code field contains a period/space (. ) and any of the following conditions are present:

    • The first position is blank

    • Any character follows two consecutive blanks.

    • There are more than 35 characters present in the field.

      Note:

      Integrated Submission and Remittance System is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

  4. Correction Procedures: Correct all coding and transcription errors.

    If And Then
    A foreign address is present in Field 02-B (Foreign Address)   Check the register against the return to ensure the address is truly a foreign address.
      If it is confirmed the address on the return is a foreign address
    1. A valid Foreign Country Code must be present in Field 02-D (City). If missing, correct Field 02-D, with an AC 6.

      Note:

      See Exhibit 3.12.106-4, Foreign Country Codes.

    2. Delete Field 02-F (Zip code), if present, using AC 6.

      If it is confirmed the address on the return is a domestic address
    1. Enter the street address in Field 02-C.

    2. Also enter the City (Field 02-D) and State (Field 02-E)*, and Zip code (Field 02-F) using AC 6.

      Reminder:

      *The period/space (. ) in Field 02-E (State) must be deleted if this is NOT a foreign address. Correct using AC 6.

    A foreign address is NOT present in Field 02-B (Foreign Address)   Check the register against the return to ensure whether the address was a domestic address.

    Caution:

    Do not use Field 02-B for domestic street addresses. The period/space (. ) in Field 02-E (State) will alert the computer to search for a foreign address (in Field 02-B and the Foreign Country Code in Field 02-D (City)).

      If the address on the return is a domestic address
    1. Draw a line through the period/space (. ) entry in Field 02-E (State) and enter the correct state code using AC 6.

    2. Enter the appropriate information in Fields 02-C (Street), 02-D (City), and 02-F (Zip code) using AC 6.

      If the address on the return is truly a foreign address,
    1. Enter the foreign street address in Field 02-B using AC 6.

      Reminder:

      Integrated Submission and Remittance Processing System is instructed to use the street address line (Field 02-C) as a second address line, if needed.

    2. Also enter the valid Foreign Country Code in Field 02-D (City), using AC 6. (See Exhibit 3.12.106-4, Foreign Country Codes.)

    The Foreign Country Code is missing or incorrect  
    1. Check the register against the return.

    2. See Exhibit 3.12.106-4, Foreign Country Codes.

    3. Add the Foreign Country Code in Field 02-D (City), if missing, using AC 6.

    4. To correct, draw a line through the information in Field 02-D and write the correct information above the lined-out entry using AC 6.

    A foreign address is present in Field 02-B and a Zip code is present in Field 02-F  
    1. Check the register against the return.

    2. If the return truly contains a foreign address, line through the entry on Field 02-F (Zip code) of the register.

    3. Write the Foreign Country Code in Field 02-D (City).

    4. Use AC 6.

  5. This field will asterisk (*) if other than specified above.

  6. For additional information, also see Exhibit 3.12.106-3, U.S. Possessions State Abbreviations and ZIP Codes.

Field 02-C, Street Address
  1. First position must not be blank.

  2. First position must be either alpha or numeric characters.

  3. Valid characters are alpha, numeric, blank, hyphen, and slash.

  4. There cannot be two consecutive blanks followed by valid characters.

  5. If Field 02-D (City) contains a Major City Code (MCC), a street address must be present. (If a MCC is used and no address is present, enter the city in "city format" , not in MCC format.) Check returns and attachments if the address is not present.

    1. If an address is not found, research using INOLE/ENMOD.

    2. If an address is still not found, reject using AC three and attach research. Indicate "No address" on Form 10886, Reject Routing Slip, and route to Entity.

  6. This field will asterisk if other than specified above. Correct this field accordingly.

    Note:

    If inputting a foreign address, this field may be used as a second address line for entering the foreign city, province, and postal code.

Field 02-D, City/Major City Code
  1. The invalid conditions for Field 02-D are as follows:

    • First position cannot be blank.

    • Second and third positions cannot both be blank.

    • There cannot be two consecutive blanks within significant data.

  2. Valid characters are alpha, and blank.

  3. When a Major City Code has been used:

    • Field E (State code) cannot be present;

    • Field C (Street Address) must be present; and,

    • Field F (Zip code) must be compatible with Major City Code.

  4. If a valid MCC cannot be used, then the entire City must be input with AC 6. When the entire city name is used Field 02-E (State) must be present.

  5. Field 02-D will asterisk if the MCC does not agree with the first three digits of the ZIP code. Field 02-F will also asterisk.

  6. See Document Code 7475 (State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries) for valid MCC and ZIP codes.

  7. If there is a foreign address, the valid country code must be present in Field 02-D. Do not abbreviate the name of the country. Refer to Exhibit 3.12.106-4, Foreign Country Codes.

City - Special to Foreign Address
  1. If the Foreign Address is present, the City Error Indicator will error for the following reasons:

    1. The foreign country code is blank.

    2. The foreign country code is invalid.

    3. The foreign country code is present, but the remaining positions in Field 02-D (City) are not blank.

    4. The city field is blank.

Field 02-E, State
  1. If present, this field must contain a state code of two alpha characters.

  2. Field 02-E will asterisk if the state is not valid. Enter correct state code in Field 02-E.

  3. If a state is present as well as a MCC in Field 02-D, this field will asterisk. If a MCC is correct, delete Field 02-E. If an MCC is incorrect or cannot be determined, enter the complete city name in Field 02-D.

  4. If the state code does not agree with the first three (3) digits of a ZIP code, Field 02-F will asterisk. If the state code is not correct, draw a line through the error and edit the correct state code above it to correct Field 02-E. If Field 02-E is correct, look up the ZIP code.

  5. IMPORTANT: Field 02-E must contain a period/space (. ) if the address is foreign.

Field 02-F, ZIP Code
  1. The valid characters for ZIP codes are numeric and must be present if Section 02 is present.

  2. Field 02-F must be present and must contain five, nine or 12 numeric.

  3. Field 02-F will asterisk (*) if other than specified above. Correct accordingly.

  4. If a valid ZIP code is not shown on return, refer to Document 7475 (State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries) or the ZIP code directory.

  5. If the first three digits of the ZIP code do not agree with the major city code or state code, Field 02-F will asterisk as well as Field 02-D or 02-E.

  6. If only the first three digits of the ZIP code can be determined, enter "01" for the fourth and fifth digits.

  7. IMPORTANT: Field 02-F must be blank if the address is foreign.

Section 03 - Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations

  1. Section 03 alpha field designators, line numbers, field lengths and titles are listed below. All fields in this section are transcribed from Page 1, Part III. This section is entered in dollars and cents, and all fields are positive, except Field 03-J, which is positive or negative. Chart below will provide the required information.

    Alpha Field Designator Line Number Field Length Title
    A      
    B      
    C      
    D      
    E      
    F      
    G      
    H Line 10 12 Total GST Tax (previously "Net GST Tax" )
    I Line 11 12 Payment, if any, made with Form 7004, Extension to File.(also referred to as 7004 Payment Amount)
    J Line 12/13 12 Balance Due/Overpayment
    Balance Due/Overpayment Computer

    Note:

    Fields 03-A through Field 03-G are blank.

Field 03-H, Total GST Tax
  1. Field 03-H is transcribed from Line 10 and is computed by adding the total amounts of all attached Schedule As (Page two, Line 10). (The total of Schedule As are entered into Lines 9a 1 through 9a 6. The taxpayer is instructed to enter the total from all additional Schedules A on Line 9b if they have more than six Schedules A attached to the form.)

    Reminder:

    Tax Year 2010 only: The tax rate for the period after December 31, 2009, and before January 1, 2011, is zero percent (0%). See Table of Maximum Tax Rates below for additional information.

    Note:

    On January 2003 and prior revisions, this line was referred to as "Net GST Tax" .

  2. Check for transcription errors and correct with AC 6. If transcribed correctly and the field is still in error, use AC 1 and send TPNC 63.

  3. The Table of Maximum Tax Rates is provided below.

    If the generation-skipping transfer occurred The maximum tax rate is
    Tax Year 2013 thru 2017 40%
    Tax Year 2011 and 2012 (i.e., After December 31, 2010, but before January 1, 2013) 35%
    Tax Year 2010 (i.e., After December 31, 2009, but before January 1, 2011) 0%
    Tax Year 2009 (i.e., After December 31, 2008, but before January 1, 2010) 45%
    Tax Year 2008 (i.e., After December 31, 2007, but before January 1, 2009) 45%
    Tax Year 2007 (i.e., After December 31, 2006, but before January 1, 2008) 45%
    Tax Year 2006 (i.e., After December 31, 2005, but before January 1, 2007) 46%
    Tax Year 2005 (i.e., After December 31, 2004, but before January 1, 2006) 47%
    Tax Year 2004 (i.e., After December 31, 2003, but before January 1, 2005) 48%
    Tax Year 2003 (i.e., After December 31, 2002, but before January 1, 2004) 49%
Field 03-I, Payment (if any) made with Form 7004
  1. Field 03-I is transcribed from Line 11.

    Note:

    On January 2003 and prior year revisions of Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations, the extension form used by taxpayers was the Form 2758, Application for Extension of Time To File Certain Excise, Income, Information, and Other Returns.

  2. Check for transcription errors. Accept taxpayer's figure.

Field 03-J, Tax Due/Overpayment
  1. Field 03-J is transcribed from Lines 12 or 13 respectively and will underprint if it exceeds ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. The Tax Due is determined if Line 10 (Total GST Tax) is larger than Line 11 (Payment, if any, made with Form 7004).

      Exception:

      For Tax Year 2010, the tax rate is zero percent (0%).

    2. The Overpayment (Line 13) is determined if Line 11 is larger than Line 10.

  2. Correct all editing, transcription and transferring errors. Any penalties and interest included in Field 03–J should be deleted.

  3. If an error is present, use AC one and send TPNC 66.

Form 706-GS(D), Generation-Skipping Transfer Tax Return

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Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations

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♦U.S. Possessions State Abbreviations and ZIP Codes♦

American Samoa (AS)

American Samoa (AS) City American Samoa (AS) ZIP Code
Faga'itua 96799
Leone 96799
Olosega Manua' 96799
Pago Pago 96799
 

Federated States of Micronesia (FM)

Federated States of Micronesia (FM) City Federated States of Micronesia (FM) ZIP Code
Chuuk 96942
Kosrae 96944
Pohnpei 96941
Yap 96943
 

Guam (GU)

Guam (GU) City Guam (GU) ZIP Code
Agana 96910
Inarajan 96917
Merizo 96916
Tamuning 96931
Umatac 96915
Yona 96915
 

Marshall Islands (MH)

Marshall Islands (MH) City Marshall Islands (MH) ZIP Code
Ebeye 96970
Majuro 96960
 

Northern Marianna Islands (MP)

Northern Marianna Islands (MP) City Northern Marianna Islands (MP) ZIP Code
Capitol Hill 96950
Rota 96951
Saipan 96950
Tinian 96952
 

Palau (PW)

Palau (PW) City Palau (PW) ZIP Code
Koror 96940
Palau 96940
 

Puerto Rico (PR)

Puerto Rico (PR) City Puerto Rico (PR) ZIP Code
Adjuntas 00601
Aquada 00602
Aquadilla 00603
Agnes Buenas 00703
Aguirre 00704
Aibonito 00705
Anasco 00610
Angeles 00611
Arecibo 00612
Arroyo 00714
Bajadero 00616
Barceloneta 00617
Barraquitas 00794
Barrio Obrero Station 00935
Bayamon 00956
Boqueron 00622
Cabo Rojo 00623
Caguas 00725
Camuy 00627
Canovanas 00729
Caparra Heights 00920
Carolina 00982
Catano 00962
Cayey 00736
Ceiba 00735
Cero Gordon 00754
Ciales 00638
Cidra 00739
Coamo 00769
Comerio 00782
Condado 00907
Corozal 00783
Coto Laurel 00780
Culebra 00775
Dorado 00646
Ensenada 00647
Esperanza 00765
Fajardo 00738
Fernandez Juncos 00936
Florida 00650
Fort Buchanan 00934
Garrachales 00652
Guanica 00653
Guayama 00784
Guayanilla 00656
Guaynabo 00965
Gurabo 00778
Hatillo 00659
Hato Rey 00936
Harmingueros 00660
Humacao 00791
Isabela 00662
Juyaya 00664
Juana Diaz 00795
Juncos 00777
La Cumbre 00926
Lajas 00667
Laplata 00786
Lares 00669
Las Marias 00670
Las Piedras 00771
Levittown 00949
Loiza 00772
Loiza Street Station 00936
Loquillo 00773
Manati 00674
Maricao 00606
Maunabo 00707
Mayaquez 00680
Mercedita 00715
Minillas Center 00936
Moca 00676
Morovis 00687
Naguabo 00718
Narajito 00719
Orocovis 00720
Palmer 00721
Patillas 00723
Penuelas 00624
Ponce 00731
Puerta de Tierra 00936
Puerta Real 00740
Punta Santiago 00741
Quebradillas 00678
Ramey 00603
Rincon 00677
Rio Blanco 00744
Rio Grande 00721
Rio Piedras 00927
Rosario 00636
Sabana Grande 00637
Sabana Hoyos 00688
Sabana Seca 00952
Saint Just 00978
Salinas 00751
San Antonio 00690
San Francisco 00927
San German 00683
San Juan 00936
San Lorenzo 00754
San Sebastian 00685
Santa Isabel 00757
Sanrurce 00936
Toa Alta 00953
Toa Boa 00949
Trujillo Alto 00976
University 00936
Utuado 00641
Vega Alta 00692
Vega Baja (Box 1 - 9049) 00694
Vieques 00765
Villalba 00766
Yabucoa 00767
Yauco 00698
 

Virgin Islands - U.S. (VI)

Virgin Islands - U.S. (VI) City Virgin Islands - U.S. (VI) ZIP Code
Charlotte Amalie 00802
Christiansted 00820
Cruz Bay 00830
Downtown 00840
Frederiksted 00840
Kingshill 00850
Saint Croix 00820
Saint John 00830
Saint Thomas 00805
Sunny Isle 00850
Veterans Annes 00820

♦Foreign Country Codes♦

Foreign Country Country Code
Afghanistan AF
Aland Island CI
Albania AL
Algeria AG
Andorra AN
Angola AO
Anguilla AV
Antarctic Lands FS
Antarctica AY
Antigua AC
Antigua & Barbuda AC
Argentina AR
Armenia AM
Aruba AA
Ascension XA
Ashmore Island AT
Ashmore & Cartier Islands AT
Australia AS
Austria AU
Azerbaijan AJ
Azores XZ
Bahamas BF
Bahrain BA
Baker Island FQ
Bangladesh BG
Barbados BB
Barbuda AC
Belarus BP
Belgium BE
Belize BH
Benin BN
Bermuda BD
Bhutan BT
Bolivia BL
Bonaire NT
Bosnia-Herzegovina BK
Botswana BC
Bouvet Island BV
Brazil BR
British Indian Ocean Territory IO
British Virgin Islands VI
Brunei BX
Bulgaria BU
Burkina Faso UV
Burma BM
Burundi BY
Caicos Islands TK
Cambodia CB
Cameroon CM
Canada CA
Cape Verde CV
Cartier Island AT
Cayman Islands CJ
Central Africa Republic CT
Chad CD
Chile CI
China CH
Christmas Island KT
Clipperton Islands IP
Cocos Island CK
Colombia CO
Comoros CN
Congo CF
Cook Islands CW
Coral Sea Islands Territory CR
Costa Rica CS
Cote d'Ivoire IV
Croatia HR
Cuba CU
Cyprus CY
Czech Republic EZ
Dem. People's Rep. of Korea (South) KN
Dem. Rep. of Congo CG
Denmark DA
Djibouti DJ
Dominica DO
Dominican Republic DR
East Timor TT
Ecuador EC
Egypt EG
El Salvador ES
Equatorial Guinea EK
Eritrea ER
Estonia EN
Ethiopia ET
Falkland Islands FK
Faroe Islands FO
Fiji FJ
Finland FI
French Southern & Antarctic Lands FS
France FR
French Polynesia FP
Futuna WF
Gabon GB
Gambia GA
Georgia GG
Germany GM
Ghana GH
Gibraltar GI
Great Britain UK
Greece GR
Greenland GL
Grenada GJ
Grenadines VC
Guatemala GT
Guernsey GK
Guinea GV
Guinea-Bissau PU
Guyana GY
Haiti HA
Heard Island & McDonald Island HM
Honduras HO
Hong Kong HK
Howland Island HQ
Hungary HU
Iceland IC
India IN
Indonesia ID
Iran IR
Iraq IZ
Ireland EI
Isle of Man IM
Israel IS
Italy IT
Jamaica JM
Jan Mayen JN
Japan JA
Jarvis Island DQ
Jersey JE
Johnston Atoll JQ
Jordan JO
Kazakhstan KZ
Kenya KE
Kingman Reef KQ
Kiribati KR
Korea (North) KS
Korea (South) KN
Kuwait KU
Kyrgyzstan KG
Laos LA
Latvia LG
Lebanon LE
Lesotho LT
Liberia LI
Libya LY
Liechtenstein LS
Lithuania LH
Luxembourg LU
Macau MC
Macedonia MK
Madagascar MA
Malawi MI
Malaysia MY
Maldives MV
Mali ML
Malta MT
Mauritania MR
Mauritus MP
Mayotte MF
McDonald Island HM
Mexico MX
Midway Islands MQ
Miquelon SB
Moldova MD
Monaco MN
Mongolia MG
Montenegro YI
Montserrat MH
Morocco MO
Mozambique MZ
Namibia WA
Nauru NR
Navassa Island BQ
Nepal NP
Netherlands NL
Netherlands Antilles NT
Nevis SC
New Caledonia NC
New Zealand NZ
Nicaragua NU
Niger NG
Nigeria NI
Niue NE
Norfolk Island NF
North Korea KS
Norway NO
Oman MU
Other (country not identified elsewhere) XX
Pakistan PK
Palmyra Atoll LQ
Panama PM
Papua New Guinea PP
Paracel Islands PF
Paraguay PA
Peru PE
Philippines RP
Pitcairn Islands PC
Poland PL
Portugal PO
Qatar QA
Republic of Korea (North) KS
Republic of Singapore SN
Romania RO
Russia RS
Rwanda RW
S Georgia Island SX
S Georgia Island & S Sandwich Island SX
S Sandwich Island SX
San Marino SM
Sao Tome and Principe TP
Saudi Arabia SA
Senegal SG
Serbia & Montenegro YI
Seychelles SE
Sierra Leone SL
Singapore SN
Slovakia LO
Slovenia SI
Solomon Islands BP
Somalia SO
South Africa SF
South Georgia Island SX
South Georgia Island & South Sandwich Island SX
South Korea KN
South Sandwich Island SX
Spain SP
Spratly Islands PG
Sri Lanka CE
St. Helena SH
St. Kitts & Nevis SC
St. Lucia ST
St. Miquelon SB
St. Pierre SB
St. Pierre & Miquelon SB
St. Vincent & Grenadines VC
Sudan SU
Suriname NS
Svalbard SV
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Taiwan TW
Tajikistan TI
Tanzania TZ
Thailand TH
The Bahamas BF
The Gambia GA
The Netherlands NL
Togo TO
Tokelau TL
Tonga TN
Trinidad and Tobago TD
Tunisia TS
Turkey TU
Turkmenistan TX
Turks & Caicos Islands TK
Tuvalu TV
Uganda UG
Ukraine UP
United Arab Emirates TC
Uruguay UY
Uzbekistan UZ
Vanuatu NH
Vatican City (Holy See) VT
Venezuela VE
Vietnam VM
Wake Island WQ
Wallis & Futuna WF
Western Sahara WI
Yemen YM
Yugoslavia YI
Zambia ZA
Zimbabwe ZI

♦Province, State and Territory Abbreviations♦

Australia State

Australia State Abbreviation
Australian Capital Territory ACT
New South Wales NSW
Northern Territory NT
Queensland QLD
South Australia SA
Tasmania TAS
Victoria VIC
Western Australia WA
 

Brazil State

Brazil State Abbreviation
Acre AC
Alagoas AL
Amapa AP
Amazonas AM
Bahia BA
Ceara CE
Distrito Federal DF
Espirito Santo ES
Goias GO
Maranhao MA
Mato Grasso MT
Mato Grosso do Sul MS
Minas Gerais MG
Para PA
Paraiba PB
Parana PR
Pernambuco PE
Piaui PI
Rio de Janeiro RJ
Rio Grande do Norte RN
Rio Grande do Sul RS
Rondonia RO
Roraima RR
Santa Catarina SC
Sao Paulo SP
Sergipe SE
Tocantins TO
 

Canada Province/Territory

Canada Province/Territory Abbreviation
Alberta AB
British Columbia BC
Manitoba MB
New Brunswick NB
Newfoundland and Labrador NL
Northwest Territories NT
Nova Scotia NS
Nunavut NU
Ontario ON
Prince Edward Island PE
Quebec QC
Saskatchewan SK
Yukon YT
 

Cuba Province

Cuba Province Abbreviation
Camaguey CG
Ciego de Avila CA
Cienfuegos CF
Ciudad de La Habana CH
Gramma (Bayamo) GR
Guantanamo GT
Holguin HO
La Habana HA
Matanzas MT
Municipio Especial Isla de La Juventud IJ
Pinar del Rio PR
Sancti Spiritus SS
Santiago de Cuba SC
(Victoria de) Las Tunas LT
Villa Clara VC
 

Italy Province

Italy Province Abbreviation
Agrigento AG
Alessandria AL
Ancona AN
Aosta/Aoste AO
Arezzo AR
Ascoli Piceno AP
Asti AT
Bari BA
Belluna BL
Beneveto BN
Bergamo BG
Biella BI
Bologna BO
Bolzano Bozen BZ
Brescia BS
Brindisi BR
Cagliari CA
Caltanissetta CL
Campobasso CB
Caserta CE
Catania CT
Catanzaro CZ
Chieti CH
Como CO
Cosenza CS
Cremona CZ
Crotone KR
Cuneo CV
Enna EN
Ferrara FE
Firenze FI
Foggia FG
Forli FO
Frosinone FR
Genova GE
Gorizia GO
Grosseto GR
Imperia IM
Isernia IS
L'Aquila AQ
La Spezia SP
Latina LT
Lecce LE
Livorno LI
Lodi LO
Lucca LU
Macerata MC
Mantova MN
Massa-Carrara MS
Matera MT
Messina ME
Milano MI
Modena MO
Napoli NA
Novara NO
Nuoro NU
Oristano OR
Padova PD
Palermo PA
Parma PR
Pavia PV
Perugia PG
Pesaro-Urbino PS
Pescara PE
Piacenza PC
Pisa PI
Pistoia PT
Pordenone PN
Potenza PZ
Prato PO
Ragusa RG
Ravenna RA
Reggio de Calabria RC
Reggio nell'Emilia RE
Rieti RI
Rimini RN
Roma RM
Rovigo RO
Salerno SA
Sassari SS
Savona SV
Siena SI
Siracusa SR
Sondrio SO
Taranto TA
Teramo TE
Terni TR
Torino TO
Trapani TP
Trento TN
Treviso TV
Trieste TS
Udine UD
Varese VA
Venezia VE
Verbania VB
Vercelli VC
Verona VR
Vibo Valentia VV
Vincenza VI
Viterbo VT
 

Mexico State

Mexico State Abbreviation
Aquascalientes AGS
Baja California Norte BCN
Baja California Sur BCS
Campeche CAM
Chiapas CHIS
Chihuahua CHIH
Coahuila COAH
Colima COL
Distrito Federal DF
Durango DGO
Guanajuato GTO
Guerrero GRO
Hidalgo HGO
Jalisco JAL
Mexico MEX
Michoacan MICH
Morelos MOR
Nayarit NAY
Nuevo Leon NL
Oaxaca OAX
Puebla PUE
Queretaro QRO
Quintana Roo QROO
San Luis Potosi SLP
Sinaloa SIN
Sonora SON
Tabasco TAB
Tamaulipas TAMPS
Tlaxcala TLAX
Veracruz VER
Yucatan YUC
Zacatecas ZAC
 

The Netherlands Province

The Netherlands Province Abbreviation
Drenthe DR
Flevoland FLD
Friesland FR
Gelderland GLD
Groningen GN
Lemburg LB
North Brabant NB
North Holland NH
Overijssel OV
South Holland ZH
Utrecht UT
Zeeland SLD