3.12.212 Applications for Extension of Time to File Tax Returns

Manual Transmittal

October 19, 2018

Purpose

(1) This transmits revised IRM 3.12.212, Error Resolution, Applications for Extension of Time to File Tax Returns.

Material Changes

(1) Editorial and grammatical corrections were made throughout this IRM.

(2) All dates were updated for new tax year throughout this IRM.

(3) Moved the following subsections in IRM 3.12.212.1, Program Scope and Objectives, to new section IRM 3.12.212.2, General Information, to improve organization of this IRM: Perfection of Attachments; Transshipping Extensions; Unprocessable Documents; Research. The content of these subsections wasn’t changed except as listed separately in these Material Changes.

(4) Moved these subsections in IRM 3.12.212.1, Program Scope and Objectives, to IRM 3.12.212.3, Error Resolution System (ERS), as appropriate to improve organization of this IRM: ERS Inventories; Error Inventory Report; Workable Suspense Inventory Report. The content wasn’t changed except as listed separately in these Material Changes.

(5) Moved Determination of Timely Filing/Received Date - General from IRM 3.12.212.1 to a new section IRM 3.12.212.4. The content wasn’t changed except as listed separately in these Material Changes.

(6) IRM 3.12.212.1 - Corrected the audience for this IRM to tax examiners in Error Resolution Departments.

(7) IRM 3.12.212.1.1 - Added description of Error Resolution System (ERS).

(8) IRM 3.12.212.1.2 - Added reference to IRM 1.2.12, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities.

(9) IRM 3.12.212.1.3 - Added reference to the IRM updates posted on the Servicewide Electronic Research Program (SERP) website.

(10) IRM 3.12.212.1.4 - Added references to ERS program reports, to Program Objectives and Review.

(11) IRM 3.12.212.1.5 - Added section to describe Program Controls.

(12) IRM 3.12.212.2.2 - Updated instructions for transshipping certain forms based on campus realignment. Deleted caution related to shipping Form 7004 to IMF campus. Updated instructions for transshipping Form 4868 for estates and trusts.

(13) IRM 3.12.212.3.8 - Deleted ERS action codes not used in extensions processing from the Action Code Chart.

(14) IRM 3.12.212.4 - Added note in March 2018 related to the postmark date of Form 7004 during Winter Storms Quinn and Skylar. The change is not applicable to Tax Year (TY) 2018 processing and has been deleted.

(15) IRM 3.12.212.4 - Added explanation that the IRS may officially extend the due date under specific circumstances. Changed the TY 2017 extension due date for TY 2017 from 4/17/2018 to 4/18/2018.

(16) IRM 3.12.212.5 - Removed historical information related to Form 7004 that is no longer relevant to current processing.

(17) IRM 3.12.212.7.1.7 - Added instruction for determining the extended due date if missing in MeF Form 2350.

(18) IRM 3.12.212.10.8 - Added caution for MeF Form 2350 processing when the extended due date is later than 12/15.

(19) Exhibit 3.12.212-9 and Exhibit 3.12.212-13 - Added note to Form 7004 due date exhibits to explain that for tax period 201812 and later, Form 1065-B can no longer be filed.

(20) Exhibit 3.12.212-9 - Added note in March 2018 regarding postmark date of Form 7004 during Winter Storms Quinn and Skylar. Note has been deleted as not relevant to TY 2018.

(21) Exhibit 3.12.212-13 - Clarified description of Form 7004 with line 4 box checked.

(22) Exhibit 3.12.212-17 - Added FEMA disaster declarations and effective dates as applicable to tax returns received in 2018. Exhibit has been updated to delete FEMA declarations no longer relevant for processing year 2019.

Effect on Other Documents

IRM 3.12.212 dated November 20, 2017 (effective January 1, 2018) is superseded. The following IRM Procedural Updates (IPUs) have been incorporated into this IRM: 18U0007, 18U0147, 18U0166, 18U0403, 18U0426, 18U0455, 18U0674, 180750, 18U0779, 18U0791, 18U1162, and 18U1166.

Audience

Error Correction employees in Large Business and International (LB&I), Small Business/Self Employment (SB/SE), and Wage and Investment (W&I).

Effective Date

(01-01-2019)

Linda J. Brown
Director, Submission Processing
Wage and Investment

Program Scope and Objectives

  1. Purpose: This chapter contains instructions for correcting errors identified in Error Resolution System (ERS) processing of applications for extensions of time to file and certain other miscellaneous forms.

  2. Audience: Tax examiners in Wage and Investment Division (W&I), Submission Processing Service Centers, Error Resolution Departments are the primary users of this IRM.

  3. Policy Owner: The Director of Submission Processing is responsible for the policies in this IRM.

  4. Program Owner: The Code & Edit/ERS IMF Section of the Paper Processing Branch of Submission Processing is responsible for the procedures and all updates related to this IRM.

  5. Primary Stakeholders: Submission Processing (SP) is the primary stakeholder.

Background

  1. The Error Resolution System (ERS) is an on-line computer application used by tax examiners to correct errors identified during Generalized Mainline Framework (GMF) processing.

  2. Included in this chapter are instructions for correcting errors on applications for extensions of time to file and certain other miscellaneous forms.

  3. This IRM is to be used in conjunction with IRM 3.11.212, Applications for Extension of Time to File.

  4. The instructions in this IRM cover the correction of the following forms.

    Form Title
    2350 Application for Extension of Time To File U.S. Income Tax Return
    3177 Notice of Action for Entry on Master File (an internally generated form)
    4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
    5466-B Multiple Record of Disclosure (an internally generated document)
    7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
    8892 Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax
  5. Correction Instructions for approved Form 4868 (Document Code 17 and 19) processed as Program 447XX are in IRM 3.12.10, Revenue Receipts.

  6. Correction Instructions for Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, and Form 8868, Application for Extension of Time To File an Exempt Organization Return, are in IRM 3.11.20, Exempt Organization and Employee Plan Applications for Extension of Time to File.

  7. Correction Instructions for Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation, are in IRM 3.12.12, Exempt Organization Returns.

Authority

  1. Authority for the procedures in this IRM is found in the following sections of the Internal Revenue Code and their corresponding Treasury regulations:

    • IRC 6201(a)

    • IRC 6213(b)

    • IRC 6402(a)

    • IRC 6511

  2. 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 Director, SP Office 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 including procedural updates (IPU) to this IRM posted to the SERP (Servicewide Electronic Research Program) website.

Program Objectives and Review

  1. Program Goals: The ERS program objective is to provide timely and accurate correction of extensions that are in the ERS error inventory after data is input via Integrated Systems Remittance Processing (ISRP) and Modernized e-File (MEF).

  2. Program Reports: All ERS records are controlled by a Document Locator Number (DLN), and error records are accessed and assigned for correction by block DLN. The daily ERS Error Inventory Report ERS 13-40 lists each block of returns and the number of returns in ERS inventory by program. The ERS system displays with command ERVOL the real-time volume in inventory by status and by program. Daily, weekly and periodic reports are available to management through Control-D WebAccess to manage inventory and capture data for program planning and review. See IRM 3.12.37, Error Resolution, IMF General Instructions, Related Reports, for a listing and description of ERS reports.

  3. Program Effectiveness: Tax examiner completed inventory is selected for quality review during real-time processing. This review is conducted according to the procedures in IRM 3.30.30, Embedded Quality for Submission Processing (EQSP) System.

  4. Annual Review: This IRM is updated and published annually after review and concurrence by affected offices according to the clearance process established in IRM 1.11.9, Internal Management Documents, Clearing and Approving Internal Management Documents (IMDs).

Program Controls

  1. All tax examiners must submit and have approved by management an Online 5081 (OL5081) to gain access to the Error Resolution System.

  2. ERS inventory is worked on a First-In-First-Out (FIFO) basis when received from input systems through the General Mainline Framework (GMF).

  3. Control clerks are responsible for the control of error documents. Inventory control procedures are described in IRM 3.12.37, Error Resolution, IMF General Instructions.

Terms/Definitions/Acronyms

  1. See Exhibit 3.12.212-18 for a list of terms and acronyms used in this IRM.

Related Resources

  1. Student Guide 2486-001, ERS for BMF Extensions - F7004/F8868/F5558, and Job Aid 2519-012, BMF ERS, have been developed by Submission Processing Design Center (SPDC) to assist in processing the Business Master File (BMF) forms related to this IRM.

IRM Deviation Procedures

  1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

Taxpayer Advocate Service (TAS)

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

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

TAS is an Independent Organization
  1. The TAS is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe an IRS system or procedure is not working as it should.

  2. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the NTA). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

Same Day Resolution
  1. A referral to a TAS office is not necessary even if a TAS case criterion is met if an Operating Division or Function can immediately resolve the issue within 24 hours. It is important all IRS employees handle potential TAS cases with the taxpayer’s best interest in mind. More information on 24-hour same day resolution can be found in IRM 13.1.7.4, Same Day Resolution by Operations.

  2. If action can be taken within 24 hours to resolve the taxpayer’s issue, but the taxpayer requests TAS assistance or is not satisfied with the service provided, refer the taxpayer to the NTA toll-free number, 877-777-4778 or TTY/TDD 800-829-4059. Refer to IRM 21.1.3.18, Operational Guidelines Overview, Taxpayer Advocate Service (TAS) Guidelines, for more information.

Referral to TAS
  1. If the IRS employee receives taxpayer contact that meets TAS criteria, and the employee cannot initiate action to resolve the taxpayer's inquiry or provide the relief requested by the taxpayer, refer the case to TAS. A taxpayer does not have to request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer to support the requested relief, or when required by the IRM.

  2. Refer taxpayers to the TAS (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria) and the issue cannot be resolved the same day.

    1. The definition of same day is within 24 hours. Same day cases can be resolved in 24 hours.

    2. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same Day Resolution by Operations.

    3. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS in accordance with local procedures.

  3. In preparation for a case being referred to the W&I Division, TAS is responsible for:

    1. Preparing Form 12412, Operations Assistance Request (OAR),

    2. Securing all necessary supporting documentation,

    3. Forwarding Form 12412 and documentation on Form 3210, Document Transmittal, to the W&I Division Liaison,

    4. Clearly identifying an OAR requiring expedited processing.

  4. W&I Division is responsible for:

    1. Assigning a liaison in each office or Campus where a Taxpayer Advocate is located,

    2. Acknowledging receipt of the case using Form 3210 within one (1) workday for expedite processing and within three (3) workdays for non-expedite cases,

    3. Reviewing the case for appropriate assignment,

    4. Assigning the case to the appropriate employee within the function,

    5. Providing TAS with the name and telephone number of the W&I employee assigned the case,

    6. Determining a reasonable time frame for case resolution,

    7. Providing TAS written approval to input an adjustment or issue a manual refund, in accordance with TAS delegated authorities, after a W&I determination has been made,

    8. For cases requiring expedited processing, responding to TAS within three workdays in writing using facsimile or hand delivery of resolution,

    9. Returning Form 12412 within three workdays from the date all actions have been completed and transactions input.

  5. For additional information, see the SLA located at http://tas.web.irs.gov under the heading "Policy/Procedures/Guidance" , or IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

Exceptions to TAS Criteria Cases
  1. The following types of cases should not be referred to TAS:

    1. The taxpayer's complaint or inquiry only questions the constitutionality of the tax system.

    2. The focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing federal returns or paying federal taxes.

    3. For additional information on cases TAS will generally not accept, see IRM 13.1.7.3, Exceptions to Taxpayer Advocate Service Criteria.

Related Forms

  1. The following forms are referred to in this section. The chart below shows their form number, form title, and use.

    Form Title Use
    3244 Payment Posting Voucher To post payments on accounts
    3696 Correspondence Action Sheet To initiate correspondence to the taxpayer
    4227 Intra-SC Reject or Routing Slip To identify the unprocessable condition
    6401 Request for Missing Information To inform taxpayer of erroneous filed extensions
    6882 IDRS/Master File Information Request To request IDRS research
    8161 ERS Return Charge-Out To charge out returns on the new Suspense List, Rejected Records List and Duplicate Document DLN Register. Input Correction Operation will also use as a routing slip and history item.
    13482 Letter 3699C Extension Correspondence Action Sheet To initiate correspondence to the taxpayer using Letter 3699C

General Information

  1. The following general information is included in this subsection of the manual:

    • Perfection of Attachments

    • Transshipping Extensions

    • Unprocessable Documents

    • Research

Perfection of Attachments

  1. If unrelated or unanswered taxpayer correspondence or questions are attached or written on the document and no action has been taken, detach or photocopy and route to the appropriate area.

  2. If unanswered taxpayer correspondence relating to the extension application form is attached, make a photocopy of the attachment and forward to the appropriate area.

  3. Verify any attachment or photocopy of an attachment to be routed elsewhere contains the name, address, Taxpayer Identification Number (TIN), received date, and that an audit trail is notated on the extension form.

Transshipping Extensions

  1. Normally extension requests will be processed by the campus where they are received, but there are some exceptions. Use the following chart to determine transshipping:

    If Then route to
    Form 2350, Austin Submission Processing Center (AUSPC)
    Form 4868 and the taxpayer requests an extension longer than 6 months, Austin Submission Processing Center (AUSPC)
    Form 7004 for consolidated return and for Form 1120-F and 1120-C, Ogden Submission Processing Center (OSPC)
    Form 7004 for Form 8612, 8613, 8725, 8831, 8876, 8924 or 8928, Kansas Submission Processing Center (KCSPC)
    Form 8892, Cincinnati Submission Processing Center (CSPC)
  2. Transship to KCSPC any Form 4868 for Form 1040NR estate or trust. These forms meet all the following conditions:

    1. The request was originally filed at AUSPC and Form 4868 box 9 is checked, or "1040NR" is notated

    2. The Social Security Number (SSN) block contains an EIN or states an EIN has been applied for with no SSN present.

    3. The taxpayer name includes the word "estate" or "trust" .

Non Master File Extensions

  1. When an ERS document is extending the time to file a Non Master File (NMF) return (Form 8612, 8613, 8725, 8831, 8876, 8924, or 8928), the record must be rejected from ERS.

    1. For non-remittance NMF items, SSPND 620.

    2. For the NMF item with payment, follow instructions in IRM 3.12.38, BMF General Instructions, first SSPND 343 for research before transferring to NMF or Unidentified, depending on instruction from Accounting.

Unprocessable Documents

  1. Error Resolution System (ERS): When perfection of a document is not possible because correspondence is needed, perform research or refer the document to another area of the campus, suspend using the appropriate action code.

Research

  1. Command Code (CC) INOLE, definer S (INOLES) and the taxpayer's EIN or SSN, IRSN, or ITIN is used to find the following information:

    1. Taxpayer's name and address.

    2. Taxpayer's name control.

    3. Filing requirements (for BMF and Employee Plans Master File (EPMF) taxpayers).

    4. Fiscal Year Month (FYM): The month the taxpayer's tax year ends.

      Example:

      If the FYM is 12, the tax year ends in December.

    5. See IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ, for more information on the use of this command code.

Error Resolution System (ERS)

  1. The following extension forms are processed in ERS:

    1. Form 2350, Application for Extension of Time To File U.S. Income Tax Return.

    2. Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

      Note:

      ERS instructions for correcting errors on approved Form 4868 processed under Revenue Receipts Program 447XX document code 17 and 19 are found in IRM 3.12.10, Revenue Receipts.

    3. Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.

    4. Form 8892, Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax.

  2. The following Doc Code 77 forms are processed in ERS:

    1. Form 5466-B, Multiple Record of Disclosure

    2. Form 3177, Notice of Action for Entry on Master File

General ERS Processing Information

  1. Form 7004 is processed in ERS:

    1. Form 7004 is numbered with tax class 1, 2, 3, or 5. document code is 04, and transaction code (TC) is 620.

    2. When the TC 620 posts, it generates a TC 460 (has the same DLN as the TC 620) with the automatic extended due date (RDD plus 51/1, 6, or seven months).

      Exception:

      If the TC 620 has Computer Condition Code (CCC) L, no TC 460 is generated, so there is no extended due date.

    3. The Master File Tax (MFT) code must be edited and transcribed on each record.

      DLN Tax Class Extension for
      1
      • Form 1042 (MFT 12)

      • Form 8804 (MFT 08)

      2
      • Form 1041 (trust or estate) (MFT 05)

      • Form 1041-N (MFT 05)

      • Form 1041-QFT (MFT 05)

      • Form 1041 (bankruptcy estate only) (MFT 05)

      • Form 1065 (MFT 06)

      • Form 1065-B (MFT 06)

      3
      • Form 1120 series (MFT 02)

      • Form 1066 (MFT 07)

      • Form 3520-A (MFT 42)

      5
      • Form 706-GS(D) (MFT 78)

      • Form 706-GS(T) (MFT 77)

    4. A correspondence letter or other notice must be manually issued to the taxpayer when the extension request is denied, as there is no automatic notice generated.

    5. All money amount fields are transcribed in dollars and cents.

  2. Form 3177:

    1. Program number 1550X is used.

    2. These are numbered with Document Code 77, Blocking Series 000-499.

    3. The transaction code is 460.

    4. Extended due date must be edited and transcribed for these documents.

    5. These documents cannot carry a remittance.

  3. Form 5466-B:

    1. Program numbers 1550X (BMF) or 4550X (IMF) are used.

    2. These are numbered with Document Code 77 and Blocking Series 500-699 (BMF) or 500-549 (IMF).

    3. Transaction Code is 120.

  4. Form 8892:

    1. Program number 1550X is used.

    2. These are numbered with Document Code 77, Blocking Series 000-499.

    3. The transaction code is 460.

    4. Extended due date must be edited and transcribed for these documents.

    5. These documents cannot carry a remittance.

  5. IMF extension Form 4868 (denied, Program 4550X) and Form 2350 (both approved and denied, Program 4550X): See IRM 3.12.212.9, IMF Correction of Errors for Doc Code 77, Form 4868 and Form 2350.

    1. These Form 4868 and Form 2350 are numbered with Document Code 77. The transaction code is 460.

      Note:

      Approved Form 4868 with Document Code 17 and 19 are processed under Program 447XX and are worked in Revenue Receipts. ERS Correction instructions are provided in IRM 3.12.10, Revenue Receipts.

    2. Form 2350 is numbered with Blocking Series 400-499. Only records with this blocking series will allow an extended due date past 12/15/YYYY.

    3. Extended due date must be edited and transcribed for these documents.

    4. These documents cannot carry a remittance.

Type of Errors

  1. ERS will identify errors according to type and priority. The record heading will show the type of error.

  2. This IRM will furnish the solution for the displays of the errors. There may be records where programming has not furnished a field needed to correct an error. Use CC GTSEC. This is to be reported to the National Office for correction of the display.

    1. Action Code Error (Priority I)

    2. Section Error (Priority II) Integrated Submission & Remittance Processing (ISRP) problem code

    3. Validity Error (Priority III)

    4. Math/Consistency Error (Error Codes) (Priority IV)

ERS Inventories

  1. Records will be placed into the Error Inventory or the Workable Suspense Inventory for correction. Once the record has been accessed and it displays, it must either be fully corrected, placed in suspense for additional information, or rejected from pipeline processing. Corrections will include correcting errors in editing or transcription.

  2. This IRM is the main source of information in correcting the record and the related return. Procedures will also be found in IRM 3.12.37, IMF General Instructions, and IRM 3.12.38, BMF General Instructions, which provide general instructions for correcting errors, document control, inventories, and management reports.

Error Inventory Report

  1. Each day the Error Inventory Report will be furnished showing the blocks by the block control number and block Document Locator Number (DLN) in DLN order. Each batch will be on separate pages. Blocks received from Block Out of Balance (BOB) Correction will be listed separately.

  2. A copy of the Error Inventory Report can be placed on the carts of documents and used as a charge-out. This will help to determine when a cart is completed.

  3. The first line of the Error Inventory Report will show the number of working days the records on that page have been in the Error Inventory. This will enable work left from a previous day to have priority.

Status Codes

  1. Records for the documents in ERS are controlled by Status Codes. The status is updated when the records are placed in specific inventory.

  2. Below is a list of the Status Codes and brief explanation:

    1. Status 100 is an error awaiting correction. Records are in the Error Inventory.

    2. Status 2XX is a record awaiting information. Records are in the Suspense Error Inventory.

    3. Status 3XX is a record the suspense period expired and the record was not activated or there was no response. Records are in the Workable Suspense Inventory.

    4. Status 4XX is a record with information awaiting correction. Records are in the Workable Suspense Inventory.

    5. Status Code 900 is a record is in the Unpostable inventory.

  3. The final two positions of the Status Code are the first two positions of the action code. This will group similar work together on the Workable Suspense Inventory.

    Example:

    Status 321: Suspense period expired, no response to taxpayer correspondence. If a record has been selected to be held for Quality Review, the positions 2 and 3 will be QA.

Workable Suspense Inventory Report

  1. Each day the Workable Suspense Inventory Report will be furnished showing the records by program in DLN order for various statuses. Separate pages for each program with totals will be provided.

  2. The report will show the number of working days the records have been in the Workable Suspense Inventory. This is on the first line of the report. This will allow priority to be given to the older work.

Action Codes

  1. An ERS action code indicates specific information is missing or the record is to be suspended or rejected from processing. The code will have sufficient detail to indicate if correspondence is to be sent to the taxpayer or the specific in-house research or action required.

  2. Code and Edit will assign action codes to numbered returns when it is determined the document is unprocessable, either the need of additional information or a manual intervention is required. The code will be entered on the bottom of the extension.

  3. Correspondence Action sheets (Form 3696 and Form 13482) will be attached by Document Perfection. When routing within the campus for in-house research, an explanation concerning the missing information will need to be attached to the return.

  4. The action code assigned by Code and Edit will be transcribed into the record of the document.

  5. The presence of a valid action code other than 001 will place the record in the Suspense Inventory, either Workable or Unworkable.

  6. A charge-out (Form 8161) will be computer-generated for all new suspense items. The charge-out will be used for pulling documents as well as routing and controlling documents while the record is being held in suspense, and for use in associating the document with the Workable Suspense Inventory when the record becomes workable.

  7. When a record displays on the Workable Suspense Inventory with the action code as first priority:

    1. Add the information received to the record or follow the IRM instructions for the no reply, and clear the action code by entering C in the Clear Code Field and transmitting.

    2. Once the action code is cleared, any validity, section or math/consistency errors will display for correction.

    3. Records may have been unprocessable and again require suspension for additional information. A charge-out will not be generated for resuspended items. The charge-out is to be notated in the appropriate block by entering the action code and date.

    4. Some action codes cannot be resuspended. If this occurs, the charge-out is to be notated in the appropriate block by entering the correct action code and date.

  8. When perfection is not possible, the record may be rejected from ERS and action initiated to have the DLN voided. If remittance is involved, remittance may have to be transferred to the Unidentified Remittance File.

  9. Perfection may be possible but if the record requires renumbering or uncorrectable fields need correction, the record will require rejecting for reinput. Reject by using CC RJECT, with Action Code 630 (reinput) or 640 (void). If a new DLN is needed, use CC NWDLN with the appropriate action code and new DLN Master File ID code, if required.

  10. A charge-out will be generated for all rejected records. The charge-out will remain in the campus files for future reference.

    Note:

    If the DLN was transcribed incorrectly, the DLN on the charge-out will be erroneous. The correct DLN must be notated on the charge-out for pulling the document. Inform your supervisor of the block involved and the location of the document.

  11. ERS will automatically control most of the adjustments to Service Center Control File (SCCF). When manual adjustment is required, Form 4028, Service Center Control File Adjustment Record, will be used.

  12. Only one action code may be assigned at a time to a record. The action code priority is 310, 4XX, 6XX, 3XX, 2XX. An action code may be entered on a record, delete or correct an invalid code, or overlay the present action code with another to either resuspend or reject from ERS. This is done by entering the valid action code using CC RJECT, SSPND, or NWDLN.

  13. An action code entered using CC SSPND will clear the record and place the record in either Workable Suspense or Unworkable Suspense.

  14. An action code entered using CC RJECT will delete the record from ERS. Generally, SCCF will automatically update for the rejected records.

Action Code Chart

  1. See the Action Code Chart below for Action Codes used in the processing of extensions.

    Note:

    EC=Error Correction, CE=Code and Edit, S=Suspense Correction, and GEN=Computer Generated.

    Action Code Description Suspense Period Function Used In
    001 Input Document 0 EC
    211 First Correspondence 40 CE, EC, S
    215 International Correspondence 45 CE, EC, S
    320 Entity Control 10 CE, EC, S
    351 TIN Research 0 EC, S
    352 Name Research 3 CE, EC, S
    353 Address Research 3 CE, EC, S
    354 Filing Requirement Research 3 CE, EC, S
    410 Technical Assistance 0 EC
    420 Management Suspense–A 5 CE, EC, S
    430 Management Suspense–B 10 CE, EC, S
    440 Management Suspense–C 15 CE, EC, S
    450 Management Suspense–D 20 CE, EC, S
    460 Management Suspense–E 25 CE, EC, S
    470 Complex Error Codes 0 EC, S
    480 Early Filed 150 CE, EC, S
    490 System Problem 5 CE, EC, S
    610 Renumber 0 CE, EC
    611 Renumber with-remit 0 CE, EC
    620 NMF/Non-ADP 0 CE, EC
    630 Reinput 0 EC
    640 Void 0 CE, EC
    650 International - ACI 0 CE, EC
    651 International - AUSPC 0 CE, EC

Clear Code C and 000

  1. The letter C is used as a clear code for error codes when the error condition does not require a change or correction to the record as displayed. A clear code field labeled CL indicates the possible need of a clear code.

  2. Error codes are cleared by either correcting the condition or entering a C in the Clear Code Field to indicate no correction is needed.

  3. Code C is used for clearing the action code after corrections have been completed, or as with Action Codes 410 and 700, the action code must be cleared initially so other errors in the record can be resolved.

  4. The numeric 000 is used as a clear code when deleting action codes. It will be used for erroneous action codes when there is no reason to suspend the record. The numeric 000 cannot be used in suspense correction.

  5. Programming erases all clear codes for error codes when a record is suspended using CC SSPND.

  6. Programming erases all clear codes for error codes and action codes for the new day's Error Inventory and Workable Suspense Inventory. Unfinished records from the previous day will contain none of the clear codes that were assigned to a record that was not completely worked.

  7. Error codes (including the ones which may require a clear code) are numbered consecutively for correcting.

    1. There may be instances when an error code with a higher priority will display.

    2. Beginning with the higher priority error code created, programming will continue displaying error codes for the record. The corrected data may be different from those previously displayed.

    3. There may be instances when an error code which was previously cleared now no longer displays.

    4. If there are errors remaining on the record, they will display for resolution.

  8. The clear code will prevent any other corrections to the record. If a correction must be entered and the error is no longer displayed, use CC GTRECW to make corrections.

Correspondence

  1. Correspondence may be necessary if Code and Edit has not corresponded for missing or contradictory information, or to notify the taxpayer the extension has not been approved for Forms 4868, 2350, 7004 and/or 8892.

  2. The following table shows the available Correspondex Letters to be used if corresponding to the taxpayer is necessary.

    Letter Title
    0296C Extension of Time to File (IMF/BMF) Incomplete for Processing
    0297C Extension of Time to File and/or Pay (IMF/BMF); Denial Explained
    0320C FTD Payment Information/Verification Requested
    0333C Extension of Time to File (IMF/BMF) Approved
    3699C Extension of Time to File (BMF)

    Note:

    Other letters, forms, or a Quick Note may be used for correspondence if appropriate to the situation. See Exhibit 3.12.212-16 for Quick Note.

  3. When the taxpayer replies to correspondence, enter the correct information provided by the taxpayer.

  4. When there is no reply from the taxpayer for correspondence requesting information needed to process the extension, follow the no reply instructions for the error code, and ensure an audit trail is notated on the extension form. If the document carries a remittance, reinput the form as a non-remittance document and prepare Form 3244, Payment Posting Voucher, with TC 670 to post the payment to the appropriate account. If unable to determine the appropriate account, send payment to Unidentified Remittance Unit.

  5. Undeliverable correspondence: When correspondence is returned as undeliverable, research attachments and IDRS for another address. If found, send the correspondence to the new address. If no new address is found:

    1. And the correspondence was requesting information, follow no reply procedures.

    2. And the correspondence was notification to the taxpayer the extension request was not approved, destroy the correspondence.

Field Errors

  1. Any field not meeting the requirements for that field will be displayed as a field error. Reasons for this can be:

    1. Non-alpha character in an alpha field.

    2. Blank space in a numeric field.

    3. Blank in the first position of an alpha field.

  2. All fields with a field error will be displayed in the order encountered in the record. The action code will never be displayed as a field error.

Section Errors

  1. There are two types of errors which are identified as section errors— Integrated Submission & Remittance Processing (ISRP) and Terminus errors.

  2. ISRP errors are errors detected by the ISRP System. The table below identifies the ISRP error being displayed.

    Code Meaning
    1 Split screen transmission: Key verifier attempted to change check digit, Key verifier changed 4 or more digits of TIN, or the original entry operator entered required section as missing.
    3 Invalid section ending point
    4 Invalid field length
    5 Questionable Section: The ISRP operator input the same section more than once. The computer program will drop all duplicate sections and display the first one encountered.
  3. An ISRP error will display all input fields except for the Remittance in Section 01. Transcribed data will be present; computer generated data will not be present.

    1. Verify all fields of the section that data is entered as coded, then drop the cursor to the bottom of the screen and transmit.

    2. If no correction is needed or once the section is correct, enter C in the Clear Code Field.

  4. Terminus Errors are caused by a section with variable length input fields containing an erroneous size field.

    1. This error will display all input fields of the terminus section. Transcribed data will be present; computer generated fields or Remittance Field for Section 01 will not be present.

    2. All fields displayed must be verified and the necessary correction(s) made.

    3. When all fields have been verified and/or corrected, drop the cursor to the bottom of the screen and transmit.

ERS Error Codes General

  1. An error code is computer generated to a record and assigned in numerical order.

  2. Each field that displays in each error code is defined by an Alpha/Numeric Field Designator (AFD).

  3. Error codes will be displayed in ascending numerical order.

  4. Error codes require at least one of the following three actions using IRM instructions:

    1. Correct the invalid conditions.

    2. Verify and enter C in the Clear Code Field.

    3. Suspend the document with the appropriate action code.

Determination of Timely Filing/Received Date - General

  1. Caution should be taken to determine when an extension was filed. The received date is the date the extension was delivered to the IRS.

    1. An extension is timely filed if the received date is within the ≡ ≡ ≡ ≡ ≡ ≡ grace period after the due date or if it has a postmark date on or before the due date. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. If the due date falls on a Saturday, Sunday, or legal holiday, the extension is timely if it is postmarked by the following day that is not a Saturday, Sunday, or legal holiday. The IRS may also officially extend the due date under certain circumstances. For example, due to computer system outages, the IRS officially extended the April 17, 2018 due date for TY 2017 returns by a day, to April 18, 2018.

      Note:

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

    3. Under the timely mailing treated as timely filing rules of IRC 7502, the filing date is the postmark date if the postmark date is on or before the due date of the extension and the extension is received after the due date.

      Note:

      An extension with a timely foreign postmark would be timely filed based on Rev. Rule 2002-23.

    4. Rejected electronically filed Individual Master File (IMF) extension request: If there is an indication the taxpayer attempted to timely file Form 4868 or Form 2350 extension electronically and it was rejected, the paper request must be filed by the later of the regular due date or 10 calendar days after the date of the notification the electronic submission was rejected.

    5. Rejected electronically filed Business Master File (BMF) extension request: If there is an indication on the extension or an attachment the taxpayer attempted to timely file Form 7004 extension electronically and it was rejected, the paper request must be filed by the later of the due date or five calendar days after the date of the notification of the rejection.

    6. Officially declared disasters: If the address on the extension is in a state covered by an officially declared disaster, or a FEMA number or disaster designation is notated, and the extension is postmarked on or before the disaster end date granted by the Commissioner in the Federal Emergency Management Agency (FEMA) disaster memo, the extension is timely filed. For a list of FEMA disaster states and dates, see Exhibit 3.12.212-17.

  2. If more than one extension request is included in a single envelope, Receipt and Control will stamp the postmark date on the face of each additional extension document.

  3. Exceptions to normal due date: Some taxpayers are allowed additional time to file their extension request. If any of the following criteria are found, the extension is timely filed if received or postmarked by the 15th day of the 6th month after the end of the tax period adjusted for weekends and holidays (for example, if postmarked by 06/17/2019 for tax period 201812.) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    1. Form 7004: The taxpayer indicates 26 Code of Federal Regulations (CFR) section 1.6081-5, or checks the box on line 4.

      Note:

      If the box on line 4 of Form 7004 is checked, partnerships and Form 1120S filers receive an additional three-month extension, and C corporation filers receive an additional four-month extension. See Exhibit 3.12.212-13 for more information.

    2. Form 7004: The taxpayer checks the box on line 2; it is not necessary for the extension to show a foreign address.

    3. Form 4868: The box on line 8 is checked or the taxpayer indicates on the extension form or on an attachment the taxpayer is "out of the country" or "taxpayer abroad" , or the taxpayer is in military service stationed abroad.

    4. Form 4868: The box on line 9 is checked, or the taxpayer indicates "1040NR no withholding" , or "no withholding" .

    5. Form 2350: Taxpayers are generally considered to be "out of the country" , so would qualify for the 06/15/YYYY due date.

  4. There is no reasonable cause for late-filed extensions unless the Commissioner has extended the due date for filing due to a situation contained in Policy Statement 3-12. Policy Statement 3-12 states, "Late filed applications for extensions of time to file returns will not be approved. The Service will neither consider nor approve on a case-by-case basis late filed applications for extensions of time to file returns. The Commissioner may extend the due date for filing returns for broad classes or groups of taxpayers, but only in cases of natural disaster, catastrophe or other extraordinary situations."

  5. If the received date is invalid, the incorrect year was used when the date was stamped (i.e., 20180315 instead of 20190315), and other information (Julian date, postmark date, and/or signature date) indicates the received date should be the current year, change the received date year to the current year.

    Example:

    Form 7004 has a stamped received date of 20180315. The tax period is 201812. The postmark date is 03/13/2019. The postmark date indicates 2019 is the correct year of the received date. Change Field 01RCD to 20190315.

  6. Received dates are to be determined using the following priority:

    1. IRS date stamp.

      Note:

      Earliest date stamp by Campus, Area Office, US Consulate, or Revenue Officer.

    2. The earliest legible postmark date (U. S. Postal Service, Foreign Postmark, or Private Delivery Service) on the envelope or stamped on the face of the document.

    3. Service Center Automated Mail Processing System (SCAMPS) date.

    4. Revenue Officer's signature date.

    5. Signature date (Form 2350 only).

    6. DLN control (Julian) date minus 10 days.

    7. Current date minus 10 days.

  7. Use the due date charts for the specific forms in Exhibit 3.12.212-7, Exhibit 3.12.212-8, Exhibit 3.12.212-9, Exhibit 3.12.212-10, Exhibit 3.12.212-11, Exhibit 3.12.212-12, Exhibit 3.12.212-13, and Exhibit 3.12.212-14.

  8. For further information, refer to IRM 3.10.72, Receiving, Extracting, and Sorting, and IRM 3.11.212, Applications for Extension of Time to File.

BMF - Correction of Errors for Form 7004

  1. Use the following instructions to correct errors for Form 7004 extension requests.

  2. Partnership and S Corporation returns and extension requests are due two and one-half months after tax period end (March 15 for calendar year Form 1065 or Form 1120S).

  3. Form 1120 series returns and extension requests for C corporations (other than Form 1120-C, Form 1120-POL, and corporations that end the tax year on June 30) are due three and one-half months after tax period end (April 15 for calendar year Form 1120). C corporations that end the tax year on December 31 receive a six-month extension. C corporations that end the tax year on June 30 are due two and one-half months after tax period end (09/15), and receive a seven-month extension.

    Exception:

    All Form 1120-POL returns and extension requests are due three and one-half months after tax period end, and receive a six-month extension regardless of tax period ending date. Form 1120-C returns and extension requests are due eight and one-half months after tax period end and receive a six-month extension.

  4. Form 1041 (trust) or Form 1041 (estate other than a bankruptcy estate) extension requests receive a five and one-half-months extension.

  5. Form 7004 may be filed electronically using the Modernized Electronic Filing (MeF) System.

    1. Forms filed electronically are corrected using the same procedures as a manually transcribed document.

    2. Electronically filed Forms 7004 can be identified by File Location Code (first two digits of the DLN) 88, 93 or 92 for domestic filers, or 66 or 98 for foreign filers for Program 11710.

    3. Refer to IRM 3.42.4, IRS e-file for Business Tax Returns, for viewing forms filed using MeF.

  6. Return Code 5 will be edited on extensions for Form 1041 (bankruptcy estate only). Return Code 5 will generate an automatic six-month extension.

  7. Form 7004 will be numbered with one of four tax classes based on the type of return:

    1. Tax Class 1 is for Form 1042 (MFT 12) and Form 8804 (MFT 08).

    2. Tax Class 2 is for Form 1041 series (MFT 05), and Form 1065 and Form 1065-B (both MFT 06).

    3. Tax Class 3 is for Form 1120 series (MFT 02), Form 1066 (MFT 07), and Form 3520-A (MFT 42).

    4. Tax Class 5 is for Form 706GS(D) (MFT 78) and Form 706GS(T) (MFT 77).

Section 01 - Form 7004

  1. Section 01 contains the following fields: See Exhibit 3.12.212-1 for Form 7004 location of field entries.

    Field Length Title Location
    RMIT 11 Remittance Line 8
    01NC 4 Name Control Name Line
    >>>> 4 Name Control Underprint  
    01TIN 9 Taxpayer Identification Number Identifying number block
    01TNT 1 TIN-Type End of TIN (SSN only)
    01TXP 6 Tax Period Edit to the left of the OMB number
    >>>> 2 Tax Period Underprint Present when the taxpayer's tax period month doesn't match the taxpayer's FYM
    01MFT 2 MFT Code Upper left margin
    01PL 3 5558 Plan Number Not present on Form 7004
    01RCD 8 Received Date IRS date stamp in center of form
    01CCC 1 Computer Condition Code Top center margin
    01RGC 1 Group Code Not present on Form 7004
    01RTC 2 Return Code Only present on extensions for Form 1120-F and Form 1041 (bankruptcy estate only); Edited in the right margin of line 1
    01CAF 1 CAF Indicator No longer edited
    01NOT 1 Notice Code Not present on Form 7004

RMIT - Remittance, Form 7004

  1. Form 7004 may carry a remittance. This field is not correctable.

  2. This field will be blank for non-remittance forms.

Field 01NC - Name Control, Form 7004

  1. Invalid Conditions:

    1. The second, third, or fourth character is not alpha, numeric, hyphen, or ampersand.

    2. The first position is not alpha or numeric.

    3. There are blanks between characters.

  2. Correction Procedures:

    1. Correct coding and transcription.

    2. If the name control cannot be determined, research using CC INOLE, NAMEE, NAMEB and ENMOD. If the correct name control is found, enter in Field 01NC.

    3. After research, if the name control cannot be determined, SSPND 320.

    4. If IDRS is not available, SSPND 351.

Field 01TNT - TIN-Type, Form 7004

  1. A 2 is generated in this field (indicating EIN) unless ISRP has transcribed a 0 to indicate the TIN is an SSN.

  2. Invalid Condition:

    1. The entry is other than 0 (zero) or 2.

  3. Correction Procedures:

    1. Correct coding and transcription.

    2. Form 7004, MFT 78 only: If the TIN is formatted as an SSN and the extension request is Form 7004 for Form 706GS(D) (MFT 78), enter 0 in Field 01TNT.

    3. All others, enter 2 in Field 01TNT.

Field 01TIN - Taxpayer Identification Number, Form 7004

  1. Invalid Conditions:

    1. The field is all zeroes or nines.

    2. The TIN is an EIN, and begins with 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

    3. The TIN is an SSN, and is other than numeric.

  2. Correction Procedures:

    1. Correct coding and transcription.

    2. If there are no errors, search the form and/or attachment for another TIN.

    3. Form 7004, MFT 78: GTSEC 01 and verify Field 01TNT. If the TIN is formatted as an SSN and the Form Code is 01, Form 706GS(D), change Field 01TNT to 0 (zero).

    4. If another TIN cannot be found, correct using Error Code 004 instructions. See IRM 3.12.212.6.3.2

Field 01TXP - Tax Period, Form 7004

  1. This field displays the ending month and year of the tax period of the extension. The tax period is in year month (YYYYMM) format (i.e., December 31, 2018 is 201812).

  2. Invalid Conditions:

    1. The tax period is later than the current processing date.

    2. Field 01TXP is less than six numeric digits.

    3. The last two digits are other than 01–12.

Correction Procedures For Field 01TXP - Tax Period Ending, Form 7004
  1. Correct coding and transcription.

  2. The tax period is determined from the taxpayer's entry on line 5a. If the taxpayer has not made an entry on this line and no tax period was edited by Code and Edit, the tax period is assumed to be 201812.

  3. If the tax period cannot be determined from the document or attachments, and the name and a valid TIN are present, research and enter the correct data in Field 01TXP.

  4. If the correct tax period cannot be determined from research (i.e., no filing requirements present for the form on the extension or no account), SSPND 320.

  5. If the extension form is early filed, and

    1. The taxpayer indicates "Final Return" , SSPND 480. Attach Form 4227 and notate "Early filed final extension."

    2. If the extension is not for a final return, research to determine the correct tax period. If the month of the tax period is different than the Fiscal Year Month (FYM) found on Master File, follow correction procedures for Error Code 026. See IRM 3.12.212.6.7.2 and Exhibit 3.12.212-15.

    3. If the taxpayer is using the same month as the FYM found on Master File and:

      Tax Period is later than the current year/month by Then
      One year or more, Change the tax period to the current fiscal or calendar year.

      Note:

      Review the received date/postmark date for timeliness based on the tax period correction. See IRM 3.12.212.4. If the change makes the request late, enter L in Field 01CCC and send a letter to notify the taxpayer.

      Less than one year, SSPND 480 and attach Form 4227, notating the extension must be held and processed after the end of the tax period.
  6. Short period Form 1120S due to termination of the S status are not due until the subsequent Form 1120 is due. If an extension for a short period Form 1120S is received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , enter C in the Clear Code Field.

    Example:

    An extension for a short period Form 1120S with a tax period of 01/01/2018 to 06/30/2018 is not due until 04/15/2019 if the reason for the short period was due to termination of the "S" status.

Field 01MFT - Master File Tax Code, Form 7004

  1. The MFT is a two-position field indicating the type of tax return being extended.

  2. It is edited in the top left margin of the Form 7004.

  3. Invalid Conditions:

    1. The field is blank or other than two numeric.

    2. DLN tax class is 1 and Field 01MFT codes is other than 08 or 12.

    3. DLN tax class is 2 and Field 01MFT codes is other than 05 or 06.

    4. DLN tax class is 3 and Field 01MFT codes is other than 02, 07, or 42.

    5. DLN tax class is 5 and Field 01MFT codes is other than 77 or 78.

Correction Procedures for Field 01MFT - MFT Code, Form 7004
  1. Correct coding and transcription.

  2. If the document has been numbered with an incorrect tax class, SSPND 610 to have the document renumbered.

    1. If the extension is for Form 8804 (MFT 08) or Form 1042 (MFT 12), the tax class must be 1.

    2. If the extension is for the Form 1041 series, (MFT 05), Form 1065 or Form 1065-B (both MFT 06), the tax class must be 2.

    3. If the extension is for Form 1066 (MFT 07), Form 1120 series (MFT 02), or Form 3520-A (MFT 42), the tax class must be 3.

    4. If the extension is for Form 706 GS(T) (MFT 78) or Form 706 GS(D) (MFT 77), the tax class must be 5.

  3. Extensions for Form 8612, Form 8613, Form 8725, Form 8831, Form 8876, Form 8924 and Form 8928 must be processed to NMF. See IRM 3.12.212.2.3.

  4. Review the Form Code on line 1 to determine the type of return being extended:

    If Line 1 Form Code is The extension is for Form Then enter in Field 01MFT
    01 706-GS(D) 78
    02 706-GS(T) 77
    03-07 1041 series 05
    08 1042 12
    09, 10 1065/1065-B 06
    11 1066 07
    12, 15-26, 34 1120 series 02
    27 3520-A 42
    31 8804 08

    Note:

    Return Code 5 must be present on extensions for Form 1041 for bankruptcy estate only.

  5. If the taxpayer has indicated multiple types of returns or has not made any indication, or the entry is illegible, and there is nothing on the extension or any attachment to indicate the type of return is being extended, research to find the entity's filing requirements.

    1. Enter the correct code in Field 01MFT based on the taxpayer's filing requirements.

    2. If unable to determine, or the taxpayer has no open filing requirements for any of the forms listed on the extension request, SSPND 211 to determine the type of return being extended.

  6. Suspense Correction Procedures:

    1. If the taxpayer replies, enter the correct code in Field 01MFT based on the taxpayer's reply.

    2. If no reply, RJECT 640 to void the DLN and prepare the document for destruction.

Field 01PL - Form 5558 Plan Number

  1. This field should be blank for Form 7004.

Field 01RCD - Received Date, Form 7004

  1. Invalid Conditions:

    1. The field is other than blank or eight numeric.

    2. Format is other than YYYYMMDD.

    3. The fifth and sixth digits are other than 01–12.

    4. The seventh and eighth digits are not valid day designation and/or a valid day for the month.

    5. The date is later than the current processing date.

    6. The date is earlier than 01/01/1962 for Form 7004.

  2. Correction Procedures:

    1. Correct coding and transcription.

    2. If the date is invalid and the date stamp on the extension is missing, invalid, illegible, or later than the process date, determine the received date according to the instructions in IRM 3.12.212.4.

    3. If the date is prior to 01/01/1962, SSPND 620. Attach Form 4227 notating "Non-ADP record" .

  3. For further information, refer to IRM 3.10.72, Receiving, Extracting, and Sorting, and IRM 3.11.212, Applications for Extension of Time to File.

Field 01CCC - Computer Condition Code, Form 7004

  1. The entry for Field 01CCC is transcribed from the top center margin of the form.

  2. Invalid Condition:

    1. Entry is other than L, W, or Y.

    Code Condition
    L Form 7004 denied extension request due to late filing
    W Short period and an acceptable reason is provided for the short period. (This will cause Error Code 026 to bypass ERS)

    Note:

    Use of CCC W will not bypass Unpostable checks on tax period unless TC 054 or TC 055 is posted in the entity.

    Y Reserved

    Reminder:

    CCC L does not generate an automatic notification to the taxpayer; if CCC L is present, correspond to notify the taxpayer the extension request was not approved. See IRM 3.12.212.3.10

  3. Priority of codes is L, then W. If both CCC L and W are applicable, enter L in Field 01CCC.

  4. Correction procedure:

    1. Correct coding and transcription.

    2. Correct Field 01CCC.

Field 01RGC - Group Code

  1. This field should be blank for Form 7004.

Field 01RTC - Return Code, Form 7004

  1. The return code is used by the master file computer program to determine the correct return due date for generating the extended date.

  2. Return Code 06 or 07 must be present when the extension is for Form 1120-F (Form Code 15 on line 1).

    Reminder:

    Only OSPC may process Form 7004 for Form 1120-F. If received at another campus, SSPND 650 and attach Form 4227, notating "transship to OSPC" .

  3. Return Code 05 must be present when the extension is for Form 1041 (bankruptcy estate only) (Form Code 03).

Invalid Conditions For Field 01RTC - Return Code, Form 7004
  1. The tax class is 1 or 5, and Field 01RTC has an entry.

  2. The field is other than 05, 06, 07, or blank.

  3. The return code is 06 or 07, tax class is 3, and the file location code is other than 60.

  4. The Return code is 05 and Field 01MFT is other than 05.

Correction Procedure For Field 01RTC - Return Code, Form 7004
  1. Correct coding and transcription.

  2. The return code for Form 7004 is edited in the right margin of line 1.

  3. A return code must be present if the extension is for Form 1120-F or Form 1041 (bankruptcy estate only). If the extension is for any other tax return, delete the entry in Field 01RTC and circle any return code edited on the document.

  4. If the extension is for Form 1120-F, correct Field 01RTC and the document:

    1. If the box on line 2 is checked, enter 06 in Field 01RTC.

    2. If the box on line 2 is not checked, enter 07 in Field 01RTC.

  5. Tax class must be 3 if the extension request is for Form 1120-F. If the tax class is incorrect, SSPND 610 to have the document renumbered.

  6. If the return code is 06 or 07 and tax class is 3, the file location code (the first 2 digits of the DLN) must be 60 and the form must be processed at OSPC.

    1. If received at another campus, SSPND 650 and attach Form 4227, notating "Transship to OSPC" .

    2. OSPC Only: If the File Location Code is not 60, SSPND 610 to have the document renumbered.

  7. If the extension is Form 1041 (bankruptcy estate only), enter 05 in Field 01RTC.

Field 01CAF - Centralized Authorization File (CAF) Indicator

  1. The CAF Indicator is no longer edited by Document Perfection. If an entry displays in Field 01CAF, delete the entry.

Field 01NOT - Notice Code

  1. This field should be blank on Form 7004.

Error Codes for Form 7004

  1. This subsection provides instructions for resolving specific error codes related to Form 7004.

Error Code 002 - Name Control Mismatch, Form 7004

  1. Screen display for Error Code 002:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digit
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number
    01TXP Tax Period
Error Code 002 Invalid Condition, Form 7004
  1. There is a name control mismatch with the National Account Profile (NAP) or the Entity Index File (ElF).

Error Code 002 Correction Procedures, Form 7004
  1. Drop the cursor to the bottom of the screen and transmit. If Error Code 002 redisplays, use the following correction procedures.

  2. Correct coding and transcription.

  3. If the name control in Field 01NC and the name control on the document are the same, but differ from the underprint, research CCs INOLE, NAMEE, NAMEB or ENMOD for a pending TC 000 or 013 to determine the correct name control/TIN.

    Note:

    When corrections are made to Field 01NC or Field 01TIN, the computer will revalidate the entries with the NAP and reset the OLE indicators as appropriate. If Error Code 002 redisplays, an unpostable condition may still exist. Re-verify the entries and refer to the remainder of the correction procedures.

    If research indicates Then
    The name control on the document matches the name control at Master File, with no name change, Enter C in the Clear Code Field and transmit.
    A different name control than what is in Field 01NC but is the same as on the document (Name Line or the Trade Name Line), Verify the name control using CC INOLE. If they agree, enter the INOLE name control in Field 01NC. If they disagree, research CC NAMEB or NAMEE for a different EIN.
    The name control found during research agrees with the name control on document, Enter the INOLE name control in Field 01NC.
    The INOLE name control differs from name control on document,
    1. Research using CC ENMOD for a pending TC 013. If the name control agrees with the transcribed name control, enter C in the Clear Code Field.

    2. Research attachments and NAMEB or NAMEE for a different EIN.

    3. If a different EIN is found on the attachment or through research, or a cross-reference EIN on INOLE or BRTVU, verify the EIN on INOLE for presence at Master File.

    4. Verify the entity information matches the taxpayer on the extension. If these conditions are met, overlay Field 01TIN with the new EIN found on Master File.

    5. If no EIN is found, SSPND 320. Attach Form 4227, notating the reason the return is being suspended.

    The name control on Master File is not correct and the entity on Master File needs to be corrected, SSPND 320 for additional research. Attach Form 4227, notating the reason the return is being suspended.
    A name change has occurred, SSPND 320 for a TC 013. Attach Form 4227 requesting a name change (TC 013).
    IDRS research is not available, SSPND 351.
    There are multiple EINs, SSPND 320.
  4. Form 7004 for MFT 78 (Form 706-GS(D)): If the request is filed using a SSN instead of an EIN, GTSEC 01 and enter 0 (zero) in Field 01TNT.

Error Code 003 - Invalid Check Digit, Form 7004

  1. Screen Display for Error Code 003:

    AFD Field Name
    01NC Name Control/Check Digit
    01TIN Taxpayer Identification Number
Invalid Conditions for Error Code 003, Form 7004
  1. The check digit is present but is not valid for the TIN.

  2. The letters E, G, or M are invalid in the check digit.

  3. The first two positions of the field are not blank.

  4. The last two positions are not alphabetic.

Correction Procedures for Error Code 003, Form 7004
  1. Correct coding and transcription.

  2. If the check digit is invalid, enter the name control from the extension in Field 01NC.

  3. If the taxpayer has used an incorrect EIN, follow these procedures:

    If Then
    The EIN on the extension is not legible, Research using CC NAMEB or NAMEE for a valid EIN. If IDRS is not available, SSPND 351.
    Unable to locate the EIN, SSPND 320.
    The EIN and check digit are both legible but do not match, Research for a valid EIN.
    Another EIN is found for the entity on the return or through research, Change Field 01TIN to the correct EIN
  4. Form 7004 for MFT 78, Form 706-GS(D): If the request is filed using a SSN instead of an EIN, use CC GTSEC 01 and enter "0" (zero) in Field 01TNT.

Error Code 004 - EIF/NAP Mismatch, Form 7004

  1. Screen display for Error Code 004:

    AFD Field Name
    CL Clear Code Field
    01NC Name Control/Check Digit
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number
Invalid Conditions for Error Code 004, Form 7004
  1. The TIN is not present at Master File (NAP) (XXXX underprint displays).

  2. The EIF and the NAP are not accessed or are not operational (a blank underprint displays).

Correction Procedures for Error Code 004, Form 7004
  1. Drop the cursor to the bottom of the screen and transmit. If Error Code 004 redisplays, use the following correction procedures.

  2. Correct coding and transcription.

  3. In most cases, Field 01TNT should be 2, indicating the TIN is an EIN. If Field 01TIN, Form 7004 is an EIN, GTSEC 01 and enter 2 in Field 01TNT.

    Exception:

    If the TIN on the document is formatted as a SSN (nnn-nn-nnnn), the Form Code is 01 (Form 706 GS(D)), Field 01TNT entry must be 0 (zero).

  4. If the name control in Field 01NC and the name control on the document are the same, but differ from the underprint in Field 01NC, research to determine the correct name control/TIN using Command Codes INOLE, NAMEE, NAMEB and ENMOD.

  5. Follow these research instructions:

    If research indicates Then
    A pending transaction (TC 000 or TC 013) on ENMOD, with a name control that agrees with the transcribed name control, Enter C in the Clear Code Field.
    The name control on the document matches the name control at Master File with no name change, Enter C in the Clear Code Field.
    A different name control than the entry in Field 01NC, but the same as on the document (Name Line or the Trade Name Line), Verify the name control using CC INOLE. If they agree, enter the INOLE name control in Field 01NC. If they disagree, research using CC NAMEB or NAMEE for a different EIN.
    A different EIN is found on an attachment or through research, Verify the EIN using CC INOLE for presence at Master File. Verify the entity information matches what is on the extension. If these conditions are met, enter the new EIN found on Master File in Field 01TIN.
  6. If the name control on Master File is not correct and the entity needs to be corrected, SSPND 320 for additional research, attach Form 4227, notating the reason the extension is being suspended.

  7. When there is no account present or pending, SSPND 320, attach Form 4227, notating "no account" .

  8. If IDRS is not available, SSPND 351.

Error Code 005 - Missing Received Date, Form 7004

  1. Screen Display for Error Code 005:

    AFD Field Name
    01TXP Tax Period
    01RCD Received Date
Invalid Condition for Error Code 005, Form 7004
  1. The processing date is later than the tax period by more than six months, and Field 01RCD is blank.

Correction Procedures for Error Code 005, Form 7004
  1. Correct coding and transcription.

  2. If the tax period is more than six months prior to the processing date, review the received date:

    If Then
    The date stamp is missing, illegible, or later than the processing date, Determine the date as shown in IRM 3.12.212.4. Enter the correct received date in Field 01RCD.
    Multiple received dates are on the document, Use the earliest date and circle out the others.

Error Code 006 - Remittance With No Received Date, Form 7004

  1. Screen Display for Error Code 006:

    AFD Field Name
    RMIT> Remittance
    01RCD Received Date
Invalid Condition for Error Code 006, Form 7004
  1. A remittance amount is present, and Field 01RCD is blank.

Correction Procedures for Error Code 006, Form 7004
  1. Correct coding and transcription.

  2. If there is remittance on the form, the received date must be present. If the received date is missing, illegible, or later than the processing date, determine the date as shown in IRM 3.12.212.4.

  3. If multiple received dates are on the document, use the earliest date and circle out the others.

Error Code 007 - Early Filed Extension, Form 7004

  1. Screen Display for Error Code 007:

    AFD Field Name
    01TXP Tax Period
    01RCD Received Date
Invalid Condition for Error Code 007, Form 7004
  1. The received date is earlier than the tax period.

Correction Procedures for Error Code 007, Form 7004
  1. Correct coding and transcription.

  2. If the displayed fields match the extension, see IRM 3.12.212.4 for instructions for determining the correct received date.

  3. If the extension request is for a future period, follow correction instructions for Field 01TXP in IRM 3.12.212.5.6.1.

Error Code 026 - FYM Mismatch, Form 7004

  1. Screen Display for Error Code 026:

    AFD Field Name
    CL Clear Code
    01TIN Taxpayer Identification Number
    01TXP Tax Period
    >>>> Tax Period Underprint
    01MFT MFT Code
    01CCC Computer Condition Code
  2. The following section provides instructions for Error Code 026. See Exhibit 3.12.212-15 for Error Code 026 flowcharts.

Invalid Condition for Error Code 026, Form 7004
  1. The tax period does not agree with the current FYM or prior FYM on the EIF or NAP, and CCC W is not present.

Correction Procedures for Error Code 026, Form 7004
  1. Drop the cursor to the bottom of the screen and transmit. If Error Code 026 redisplays, use the following correction procedures.

  2. Correct coding and transcription.

  3. If Field 01TXP needs to be changed, review the received date and postmark date to determine timeliness of the extension based on the corrected tax period before making corrections to Field 01TXP. See IRM 3.12.212.4.

    1. If the extension is timely based on the corrected tax period, delete L from Field 01CCC if present.

    2. If the extension is late filed based on the corrected tax period, enter L in Field 01CCC, and initiate correspondence to notify the taxpayer the extension is denied due to late filing. See IRM 3.12.212.3.10

  4. Some entities file 52–53 week returns. Their tax year ends on the same day of the week each year (e.g., the last Friday in December). Tax periods reported under the 52-53 week rule may end no more than 6 days before, and no more than 3 days after, the end of a month. When determining the tax period for these accounts, use the month that the last day of which is closest to the actual ending date.

    1. If the tax year ends in the first 3 days of a month, use the previous month in the tax period.

      Example:

      If the end of the tax year is February 3, 2019 (the first Saturday in February), use tax period 1901.

    2. If the tax year ends up to 6 days before the end of the month, use that month in the tax period.

      Example:

      If the end of the tax year is April 27, 2019 (the last Friday in April), use tax period 1904.

  5. Form 7004 MFT 78, 77 and 12 (Form 706-GS(D), Form 706-GS(T), or Form 1042):

    1. Change the tax period month to 12 in Field 01TXP.

    2. If Error Code 026 redisplays after changing the month to 12, enter W in Field 01CCC.

Compare TIN
  1. Correct coding and transcription.

Short Period, Form 7004
  1. Check line 5b for an indication the extension is being filed for a short period because an Initial, Final, or Change in accounting period return will be filed.

    1. If any of these boxes are checked, enter W in Field 01CCC.

    2. Only one CCC can be entered for each document. If CCC L is present, do not enter W in Field 01CCC. Instead, change the entry in Field 01TXP to match the underprint month in the current year (i.e., If Field 01TXP is 201812 and underprint is 06, change Field 01TXP to 201906.) If this makes the extension timely filed for the new tax period, delete L from Field 01CCC.

  2. Check line 3 and line 5b for an indication a consolidated return will be filed. If either box is checked, or a notation on the extension form or an attachment a consolidated return will be filed, enter W in Field 01CCC.

  3. If none of the above boxes are checked, look for any of the following taxpayer notations/indications. If found, enter W in Field 01CCC.

    • Treasury Regulation 1.1502–76, or IRC 444, IRC 7519, or IRC 280H

    • Revenue Procedures 76–10, 85–58, 2000–11, 2002-37, or 2002-38

    • Omnibus Budget Reconciliation Act of 1987, or a Notation "Filed under Section 806 of the Tax Reform Act of 1986"

    • An approved Form 1128 or Form 8716 is attached

    • IRC 708(b)(1)(B)

    • Form 1065 (Common Trust Fund)

    • Sub-chapter S election or termination

    Note:

    If CCC L is present, do not enter W in Field 01CCC. Instead, change the entry in Field 01TXP to match the underprint month in the current year (i.e., if Field 01TXP is 201812 and the underprint is 04, change Field 01TXP to 201904.) If this makes the extension timely filed for the new tax period, delete L from Field 01CCC.

  4. If unable to resolve, follow instructions in IRM 3.12.212.6.7.2.3.

Research CC INOLES
  1. Research using CC INOLES for the FYM of the MFT matching the return being extended.

    1. If the FYM on INOLES matches the month of the tax period on the extension, enter C in the Clear Code Field.

    2. If the FYM does not match the month of the tax period of the extension, follow instructions in IRM 3.12.212.6.7.2.3.1

FYM Does Not Match Tax Period of the Extension
  1. Research using CC ENMOD to see if a transaction to change the FYM is posted or pending (PN). Look for any of the following transaction codes:

    • TC 016: Change of Fiscal Year Ending

    • TC 052: Reverses TC 053, TC 054, and TC 055

    • TC 053: An approved Form 1128 is on file

    • TC 054: An approved Form 1128 is on file to retain or change to a fiscal year under Revenue Procedure 87–32

    • TC 055: An approved Form 8716 is on file to change, retain, or adopt a fiscal year under Section 444

    • TC 057: Reverses TC 054 and TC 055

    • TC 058: Rejected Form 8716

    • TC 059: Rejected Form 1128

  2. If one of the above transactions is pending and will change the FYM to the month of the tax period on the extension when it posts, or is posted, enter C in the Clear Code Field.

  3. If no transaction is present, follow instructions in IRM 3.12.212.6.7.2.4.

Research CC BMFOLI
  1. Research using CC BMFOLI for prior filing pattern for the tax return (TC 150).

  2. If research shows no returns posted to prior tax modules for the MFT of the extension, assume this is an initial filing. Enter W in Field 01CCC.

  3. Review the FYM of returns that have posted to tax periods prior to the tax period on the extension:

    If And Then
    The returns posted are for the same FYM on the extension,   Enter W in Field 01CCC.

    Exception:

    If CCC L is present, bring up the underprint month.

    The returns posted are for various FYMs,   Initiate correspondence to the taxpayer requesting clarification of the accounting period.

    Note:

    Don't correspond on disapproved extensions. Follow No Reply instructions.

    The returns posted are for the same FYM and are different from the FYM on the extension, A TC 150 posted for the current year, SSPND 351. Rejects will research for a posted extension (TC 460) for the current year.
    1. If TC 460 posted to current year, SSPND 480 as an early filed extension.

    2. If no TC 460 is posted, change FYM to current year and bring up the underprint month. If this makes the extension late filed, enter L in Field 01CCC and notify taxpayer.

    The returns posted are for the same FYM and are different from the FYM on the extension, There is no TC 150 posted for the current year, Change Field 01TXP to current year and bring up the underprint month. If this makes the extension late filed, enter L in Field 01CCC and notify taxpayer.
  4. If the extension was originally disapproved for late filing, and after following the correction procedures the extension is now found to be timely filed, delete L from Field 01CCC.

Reply or No Reply Error Code 026, Form 7004
  1. If the taxpayer's reply supplies the correct tax period, and the month matches the tax period underprint, enter the correct tax period in Field 01TXP.

  2. If the taxpayer replies with an approved copy of Form 1128 or Form 8716 or with a date the accounting period change was approved, SSPND 320.

  3. If the taxpayer quotes an IRC Section or Rev. Proc. to explain the change, enter W in Field 01CCC.

  4. If the taxpayer replies the corporation is changing to a sub-chapter S corporation, enter W in Field 01CCC.

    Note:

    The permitted sub-chapter S corporation year is a calendar year, a tax year permitted under Section 444 (9/30, 10/31, or 11/30), or an ownership taxable year or natural business tax year (see Rev. Proc. 2002-38, 2002-1, C.B. 1037).

  5. Corporations may not change their tax year just prior to changing their status to a sub-chapter S corporation unless Form 1128 is filed. If the taxpayer's reply indicates this is the case and there is no indication Form 1128 has been filed, process as no reply.

  6. If the taxpayer indicates the corporation will file a consolidated return with another corporation with a different tax year, enter W in Field 01CCC. Taxpayer may mention Reg. 1.1502-76. The due date of the extension is the due date of the parent return, based on the short tax period on the extension.

    Note:

    A corporation may not change its accounting period because it is coming out of consolidation with another corporation without prior approval. If there is no indication Form 1128 or 8716 has been filed, treat as no reply.

  7. If the taxpayer indicates the extension is filed for a final return, enter W in Field 01CCC.

  8. If no reply or reply is inconclusive:

    1. And BMFOLT shows a TC 460 posted for the current year, SSPND 480 and hold as an early filed extension.

      Example:

      BMFOLT shows a TC 460 posted to tax period 201809 and the extension shows tax period 201812. FYM underprint is 09. SSPND 480 and hold as an early filed extension for tax period 201909.

    2. And BMFOLT does not show a TC 460 posted for the current year, change Field 01TXP to agree with the tax period underprint month in the current year.

      Example:

      Tax period underprint is 12, the extension shows tax period 201906. BMFOLT shows no TC 460 posted for 201812. Received date is 03/12/2019. Change Field 01TXP to 201812.

    3. And the change in the tax period will make the extension late-filed, enter L in Field 01CCC before making the correction to Field 01TXP.

      Reminder:

      Send a non-suspense letter to notify the taxpayer of the denial and the reason.

Error Code 605 - Late Filed With No Received Date, Form 7004

  1. Screen Display for Error Code 605:

    AFD Field Name
    01RCD Received Date
    01CCC Computer Condition Code
Invalid Condition for Error Code 605, Form 7004
  1. CCC L is present and Field 01RCD is blank.

Correction Procedures for Error Code 605, Form 7004
  1. Correct coding and transcription.

  2. Determine if CCC L should be present. CCC L should only be present on a disapproved Form 7004 extension. Form 7004 is disapproved if it is not filed timely. See IRM 3.12.212.4 for instructions.

  3. If the extension was timely filed, but CCC L was erroneously entered, delete it from Field 01CCC.

  4. If CCC L should be present, determine the received date as shown in IRM 3.12.212.4. Enter the date in Field 01RCD and transmit.

Error Code 609 - Prior Year Extension, Form 7004

  1. Screen Display for Error Code 609:

    AFD Field Name
    CL Clear Code
    01TXP Tax Period
    01RCD Received Date
  2. Extensions for previous years may need to be processed as timely filed for one of the following reasons:

    1. When the taxpayer has requested a reconsideration of a previously denied extension for a prior year and has supplied evidence the extension was filed timely and should be approved.

    2. When there was a delay in transshipping an extension request so it is processed after it was originally filed.

    3. When the taxpayer's original extension request was denied in error and the request must be reprocessed correctly.

Invalid Condition for Error Code 609, Form 7004
  1. The tax period is more than one year prior to the current processing date.

Correction Procedures for Error Code 609, Form 7004
  1. Correct coding and transcription.

  2. The entry in Field 01TXP should match the entry on line 5a.

  3. If the taxpayer has entered the incorrect year, all other information (received date, postmark date, tax period) indicates the extension is for the current tax year, and there is no indication this is a prior year extension, change the year of the tax period to the current year.

    Example:

    On line 5a the taxpayer entered a tax year beginning June 1, 2018 and ending May 31, 2018. Extension request received date is September 12, 2019. The tax period is 201805, but should be 201905.

  4. If the tax period is prior to the current date by more than one year, enter C in the Clear Code Field.

Error Code 615 - FYM vs MFT, Form 7004

  1. Screen Display for Error Code 615:

    AFD Field Name
    01MFT MFT Code
    01RTC Return Code
    01TXP Tax Period
Invalid Condition for Error Code 615, Form 7004
  1. Field 01MFT is 12, 77, or 78, and the month in Field 01TXP is not 12.

Correction Procedures for Error Code 615, Form 7004
  1. Correct coding and transcription.

  2. Verify the correct MFT is present in Field 01MFT. See IRM 3.12.212.5.7.1 for Field 01MFT corrections.

  3. If the correct MFT is 12, 77, or 78, change the month in Field 01TXP to 12.

Error Code 617 - Return Code vs MFT, Form 7004

  1. Screen Display for Error Code 617:

    AFD Field Name
    01MFT MFT Code
    01RTC Return Code
Invalid Conditions for Error Code 617, Form 7004
  1. There is an entry in Field 01RTC, and Field 01MFT is not 02 or 05, or

  2. There is an entry in Field 01RTC, and the form is not Form 1120-F or Form 1041 (bankruptcy estate only).

Correction Procedures for Error Code 617, Form 7004
  1. Correct coding and transcription.

  2. Verify the correct MFT is present in Field 01MFT. See IRM 3.12.212.5.7.1 for Field 01MFT corrections.

  3. If the extension is not for Form 1120-F or Form 1041 (bankruptcy estate only), delete the entry in Field 01RTC.

Error Code 999 - End of Year Format, Form 7004

  1. Screen Display for Error Code 999:

    AFD Field Name
    01TXP Tax Period
Invalid Condition for Error Code 999, Form 7004
  1. Error Code 999 will generate for all extensions in ERS at the end of the processing year.

Correction Procedures for Error Code 999, Form 7004
  1. Drop the cursor to the bottom of the screen and transmit.

ERS Processing for Doc Code 77 Forms 3177, 5466-B and 8892

  1. The following IMF and BMF Doc Code 77 records are processed through ERS.

  2. The documents covered under this section are as follows:

    • Form 5466-B, Multiple Record of Disclosure, for Programs 1550X (BMF) and 4550X (IMF)

    • Form 8892, Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax, for Program 1550X.

    • Form 3177, Notice of Action for Entry on Master File (TC 460 only), for Program 1550X.

Section 01 - Forms 3177, 5466-B and 8892

  1. Section 01 includes the following fields: See Exhibit 3.12.212-4, Exhibit 3.12.212-5, and Exhibit 3.12.212-6 for the locations of the information.

    AFD Length Title Location
    01NC 4 Name Control
    • Form 5466-B: Name Control column

    • Form 8892: Part I Last name block

    • Form 3177: Taxpayer name block

    >>>> 4 Name Control Underprint  
    01TIN 9 Taxpayer Identification Number
    • Form 5466-B: SSN/EIN column

    • Form 8892: Part I block 2 social security number

    • Form 3177: EIN or SSN block

    01MFT 2 Master File Tax Code
    • Form 5466-B: Always 00

    • Form 8892: Always 51

    • Form 3177: Must be a valid MFT Code

    01RPT 3 Report-Plan Number Form 3177 only: EP/TEB Plan/Report line
    01TXP 6 Tax Period
    • Form 5466-B: Tax Period column or 000000

    • Form 8892: Always YYYY12

    • Form 3177: Taxable Period column

    01TC 3 Transaction Code
    • Form 5466-B: Always 120

    • Form 8892: Always 460

    • Form 3177: Circled in TRC column

    01TDT 8 Transaction Date
    • From 5466-B: Disclosure Date column

    • Form 8892: Stamped or edited on the face of the document

    • Form 3177: Date (mmddyyyy) block

    01ED 8 Extended Due Date
    • Form 8892: Always YYYY1015 unless edited on city/state/zip line

    • Form 3177: Blank line to the right of TRC 460

    01RGC 1 Group Code Form 3177 only: EP/TEB Plan/Report line
    01DC 6 Disclosure Codes Form 5466-B only
    01ADP 3 ADP Source Code Form 5466-B only
    01PRE 1 BMF TIN Prefix Form 8892/5466-B (BMF): Edited at the end of the TIN to indicate a SSN
Field 01NC - Name Control, Form 3177, Form 5466-B and Form 8892
  1. Invalid Conditions:

    1. There are blanks between characters.

    2. The first position is not alpha or numeric.

      Exception:

      Form 8892: If the TIN is an SSN, the first position is other than alpha.

    3. The second, third, or fourth positions are not alpha, numeric, hyphen, ampersand, or blank.

  2. Correction Procedures:Form 8892

    1. Correct coding and transcription.

    2. If the name control cannot be determined, research using Command Codes INOLE, NAMEE, NAMEB and ENMOD. If correct name control is found, enter in Field 01NC.

    3. After research, if the name control cannot be determined, SSPND 320.

    4. If IDRS is not available, SSPND 351.

  3. Correction Procedures:

    1. Form 5466-B: Enter four X’s (XXXX) in Field 01NC.

  4. Correction Procedure:

    1. Form 3177: SSPND 640, prepare Form 4227, and route a copy to the originator of the form requesting a valid name control.

Field 01TIN - Taxpayer Identification Number, Forms 3177, 5466-B and 8892
  1. Invalid Conditions:

    1. The TIN is an EIN, has less than nine numeric, begins with 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89, or is all zeroes or nines.

    2. The TIN is an SSN, is other than numeric, or is all zeroes or all nines.

  2. Correction Procedures: Form 8892

    1. Correct coding and transcription.

    2. Research for the correct TIN. If found, enter in Field 01TIN.

    3. If a valid SSN is not found, correspond for the SSN.

  3. Form 5466-B and Form 3177: SSPND 640, prepare Form 4227, and route a copy to the originator requesting a valid TIN.

Field 01MFT - Master File Tax Code, Forms 3177, 5466-B and 8892
  1. Invalid Conditions:

    • Form 5466-B: Field 01MFT is other than 00.

    • Form 8892: Field 01MFT is other than 51.

    • Form 3177: Field 01MFT is not a valid MFT.

  2. Correction Procedures:

    1. Correct coding and transcription.

    2. If Form is 5466-B, enter "00" in Field 01MFT.

    3. If Form is 8892, enter "51" in Field 01MFT.

    4. If Form is 3177, SSPND 640, prepare Form 4227, and route a copy to the originator requesting a valid MFT.

Field 01RPT - Report-Plan Number, Forms 3177, 5466-B and 8892
  1. Present on Form 3177 only.

  2. Invalid Conditions:

    1. MFT code is other than MFT 76.

    2. Plan number is other than numeric 000-999.

  3. Correction Procedures:

    1. If Field 01MFT is other than 76, blank Field 01RPT.

    2. If Field 01MFT is 76 and the plan number is missing, void DLN with RJECT 640, prepare Form 4227, and route to the originator requesting a valid plan number.

Field 01TXP - Tax Period, Form 3177, Form 5466-B and Form 8892
  1. Invalid Conditions:

    1. Entry in Field 01TXP is other than a numeric tax period in YYYYMM format, or 000000 (Form 5466-B only).

    2. Field 01TXP is prior to 196112 (BMF) or 196212 (IMF), or is later than the current date.

  2. Correction Procedures:

    1. Correct coding and transcription.

    2. Form 5466-B: If a valid tax period is not present, enter "000000" in Field 01TXP.

    3. Form 8892 and Form 3177: If a valid tax period is not present, enter "201812" in Field 01TXP.

    Note:

    Form 8892: If the correction doesn't resolve the error in Field 01TXP, GTSEC 01 and change Field 01MFT to 51.

Field 01TC - Transaction Code, Form 3177, Form 5466-B and Form 8892
  1. Invalid Condition:

    1. Transaction codes are other than 120 and 460.

  2. Correction Procedures:

    1. Form 5466-B: Enter 120 in Field 01TC.

Field 01TDT - Transaction Date, Form 3177, Form 5466-B and Form 8892
  1. The Transaction Date is the date the IRS received the document, or in the case of an internally prepared document, it is the date the document was prepared by the originator.

  2. Invalid Conditions:

    1. The date format (YYYYMMDD) is not valid.

    2. The day for that month and/or year is not valid.

    3. The transaction date is later than the current date.

    4. Field 01TC is 120 and the transaction date is not present.

  3. Correction Procedures:

    1. Correct coding and transcription.

    2. TC 120 (Form 5466-B): If no Disclosure Date is present, enter a date one day earlier than the current date in Field 01TDT.

Field 01ED - Extended Due Date, Form 3177, Form 5466-B and Form 8892
  1. This date is the date the extension of time to file a return expires. It is valid only with TC 460.

  2. If the extension request is denied because it was filed late, the extended due date will be the original due date (i.e., 20190415 for 201812).

  3. If the extension request is approved, the extended due date will be the original return due date plus six months (i.e., 20191015 for 201812). See Exhibit 3.12.212-14 for fiscal year returns.

  4. Invalid Conditions:

    1. Field 01ED is not in valid numeric date format (YYYYMMDD).

    2. The extended due date is not a valid day for that month and/or year.

  5. Correction Procedures:

    1. Correct coding and transcription.

    2. If Field 01TC is not 460, delete any entry in Field 01ED.

    3. If Form 8892 was timely filed, enter 20191015 in Field 01ED. See IRM 3.11.212, Applications for Extension of Time to File, for timeliness determination.

    4. If Form 8892 was filed late, enter 20190415 in Field 01ED.

Field 01RGC - Group Code, Form 3177, Form 5466-B and Form 8892
  1. This field is valid only for Form 3177.

  2. Invalid Conditions:

    1. Field 01TC is not 460.

    2. Field 01MFT is not 67.

    3. Field 01RGC entry is other than 7, 8, or blank.

  3. Correction Procedure:

    1. If Field 01TC is not 460 and Field 01MFT is not 67, delete the entry in Field 01RGC.

Field 01DC - Disclosure Codes, Form 3177, Form 5466-B and Form 8892
  1. Disclosure Code is a combination of the entries in three columns of Form 5466-B, Nature of Disclosure Code, Agency Code, and Purpose Code.

  2. Invalid Conditions:

    1. The disclosure code is blank on Form 5466-B.

    2. The disclosure code is other than six numeric digits.

  3. Correction Procedures:

    1. Correct coding and transcription.

    2. If there are no codes present on Form 5466-B, SSPND 640, prepare Form 4227, and route a copy to the originator requesting the Nature of Disclosure Code, Agency Code, and Purpose Code.

Field 01ADP - Automated Data Processing (ADP) Source Code, Form 3177, Form 5466-B and Form 8892
  1. ADP Source Code is entered in the ADP Source Code column on Form 5466-B.

  2. Invalid Conditions:

    1. Field 01ADP is blank.

    2. Field 01ADP is other than numeric.

  3. Correction Procedures:

    1. Correct coding and transcription.

    2. If there are no codes present on Form 5466-B, SSPND 640, prepare Form 4227, and route a copy to the originator requesting the ADP Code.

Field 01PRE - TIN Prefix, Form 3177, Form 5466-B and Form 8892
  1. The TIN Prefix is edited at the end of the TIN by Code and Edit to indicate a BMF record is an SSN instead of an EIN.

  2. Invalid Conditions:

    1. The TIN prefix is other than 0 or blank.

    2. The TIN prefix is other than 0 for BMF MFT 51 and MFT 78.

    3. The TIN prefix is other than 0 for BMF Form 5466-B.

    4. The TIN prefix is not blank on all other returns.

  3. Correction Procedures:

    1. Correct coding and transcription.

    2. If the document is not an extension for Form 709 (MFT 51), Form 706 GS(D) (MFT 78), or BMF Form 5466-B using an SSN rather than an EIN, delete the 0 in Field 01PRE.

Error Codes for Doc Code 77 Form 3177, Form 5466-B and Form 8892

  1. This sub-section provides instructions for resolving specific error codes related to Form 3177, Form 5466-B and Form 8892.

Error Code 002 Name Control Mismatch, Form 3177, Form 5466-B and Form 8892

  1. The following sections provide instructions for Error Code 002.

  2. Screen display for Error Code 002:

    AFD Field Name
    01NC Name Control
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number
Invalid Condition for Error Code 002
  1. There is a name control mismatch with the National Account Profile (NAP) or the Entity Index File (ElF).

Correction Procedures for Error Code 002
  1. Drop the cursor to the bottom of the screen and transmit. If Error Code 002 redisplays, use the following correction procedures.

  2. Correct coding and transcription.

  3. Form 5466-B: Enter XXXX in Field 01NC.

  4. Form 3177: SSPND 640, prepare Form 4227, and route a copy to the originator requesting a valid name control.

  5. If the name control transcribed in Field 01NC and the name control on the document are the same, but differ from the underprint in Field 01NC, research Command Codes INOLE, NAMEE, NAMEB or ENMOD for a pending TC 000 or 013 to determine the correct name control/TIN.

    If research indicates Then
    The name control found during research agrees with the name control on the document (a name change has posted), Enter the INOLE name control in Field 01NC.
    A different TIN with same name and address, Overlay Field 01TIN with the new TIN found on Master File.
    The same name control as on the document (Name Line or Trade Name Line), but a different name control than in Field 01NC, Verify the name control using CC INOLE.
    1. If they agree, enter the INOLE name control in Field 01NC.

    2. If they disagree, research CC NAMEB or NAMEE for a different EIN.

    The name control on Master File is not correct and the entity on Master File needs to be corrected (i.e., the taxpayer's name was spelled incorrectly when the account was established),
    1. SSPND 320 for additional research.

    2. Attach Form 4227, notating the reason the document is being suspended, and attach any available research.

    The taxpayer's account cannot be located,
    1. SSPND 320 for additional research.

    2. Attach Form 4227, notating the reason the document is being suspended, and attach any available research.

    There are multiple EINs, SSPND 320.

Error Code 004 EIF/NAP Mismatch, Form 3177, Form 5466-B and Form 8892

  1. The following section provides instructions for Error Code 004.

  2. Screen display for Error Code 004:

    AFD Field Name
    CL Clear Code
    01NC Name Control
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number
Invalid Conditions for Error Code 004
  1. The TIN is not present at Master File (NAP) (XXXX underprint displays).

  2. The EIF and the NAP were not accessed or were not operational (a blank underprint displays).

Correction Procedures for Error Code 004
  1. Drop the cursor to the bottom of the screen and transmit. If Error Code 004 redisplays, use the following correction procedures.

  2. Correct coding and transcription.

  3. Form 5466-B or Form 3177: Void the DLN with RJECT 640, prepare Form 4227, and route to the originator requesting a valid TIN.

  4. If the TIN transcribed in Field 01TIN and the TIN on the document are the same, research using Command Codes INOLE, NAMEE or NAMEB to determine the correct TIN.

    Note:

    Form 8892 TIN will be an SSN on BMF with a "V" .

    If research indicates Then
    A different TIN with same name and address, Overlay Field 01TIN with the new TIN found on Master File.
    The taxpayer's account cannot be located, SSPND 320 for additional research. Attach Form 4227, notating the reason the document is being suspended, and attach any available research.
    Form 8892: Taxpayer's SSN has not been established on the BMF, SSPND 320.
    There are multiple EINs, SSPND 320.

Error Code 103 Invalid MFT Doc Code 77, Forms 3177, 5466-B and 8892

  1. The following section provides instructions for Error Code 103.

  2. Screen display for Error Code 103:

    AFD Field Name
    01MFT MFT Code
    01TXP Tax Period
    01TC Transaction Code
Invalid Condition for Error Code 103
  1. Transaction Code is 460 (Form 8892 or Form 3177) and the MFT is invalid.

Correction Procedures for Error Code 103
  1. Correct coding and transcription.

  2. Form 8892: Change Field 01MFT to 51.

  3. Form 3177: If there are no errors, void the DLN with RJECT 640 and route to the originator requesting a valid MFT.

Error Code 105 Invalid Tax Period Doc Code 77, Forms 3177, 5466-B and 8892

  1. The following section provides instructions for Error Code 105.

  2. Screen display for Error Code 105:

    AFD Field Name
    01MFT MFT Code
    01TXP Tax Period
    01TC Transaction Code
Invalid Condition for Error Code 105
  1. Form 8892 and Form 3177: Field 01TC is 460, Field 01MFT is 12, 36, 37, 51, 77, or 78, and month of the tax period in Field 01TXP is not 12.

Correction Procedures for Error Code 105
  1. Form 8892: Change the entry in Field 01TXP to 201812.

    Exception:

    If this is a reconsideration of an extension request for a previous return year, enter the year of the extension with the month 12 (YYYY12).

  2. Form 3177:

    1. Correct coding and transcription.

    2. If there are no errors, change the entry in Field 01TXP to the year on the document with the month 12 (YYYY12).

Error Code 107 Early Filed Extension Doc Code 77, Forms 3177, 5466-B and 8892

  1. The following section provides instructions for Error Code 107.

  2. Screen display for Error Code 107:

    AFD Field Name
    01MFT MFT Code
    01TXP Tax Period
    01TC Transaction Code
Invalid Conditions for Error Code 107
  1. The transaction code is 460.

  2. MFT is not 36 or 37.

  3. The tax period is later than the current month and year.

Correction Procedures for Error Code 107
  1. Correct coding and transcription.

  2. Form 8892: The tax period month must be 12. Change the entry in Field 01TXP to 201812.

    Note:

    There is no line on Form 8892 for the taxpayer to enter a tax year for the extension of time to file, so the form is assumed to be for the current calendar tax year.

  3. Form 3177: If there are no errors, void the DLN with RJECT 640 and route to the originator requesting a valid tax period.

Error Code 110 Missing Extended Due Date Doc Code 77, Forms 3177, 5466-B and 8892

  1. The following section provides instructions for Error Code 110.

  2. Screen display for Error Code 110:

    AFD Field Name
    01TC Transaction Code
    01ED Extended Due Date
Invalid Conditions for Error Code 110
  1. The transaction code is 460 and Field 01ED is blank.

Correction Procedures for Error Code 110
  1. Correct coding and transcription.

  2. Form 8892:

    1. The due date is the same as the taxpayer's individual tax return, unless the donor died during the year the gift was made.

    2. If the donor died during the year, the due date is April 15 of the following year or nine months after the date of death, whichever is earlier. The donor's date of death is entered in Part II of Form 8892.

    3. If the extension request was timely filed, the extended due date is always 10/15, and is not adjusted for weekends. Enter 20191015 in Field 01ED.

    4. If the extension request was late filed, the original return due date is edited by Code and Edit on the City/State/ZIP line in Part I. Enter the appropriate date (20190415 or date of death plus nine months) in Field 01ED.

  3. Form 3177: Void the DLN with RJECT 640 and route to the originator requesting the extended due date.

Error Code 135 Invalid Extended Due Date Doc Code 77, Forms 3177, 5466-B and 8892

  1. The following section provides instructions for Error Code 135.

  2. Screen display for Error Code 135:

    AFD Field Name
    01TXP Tax Period
    01TC Transaction Code
    01ED Extended Due Date
Invalid Condition for Error Code 135
  1. The transaction code is 460 and Field 01ED is earlier than the due date.

Correction Procedures for Error Code 135
  1. Correct coding and transcription.

  2. Form 8892: The tax period month must be 12. Change the entry in Field 01TXP to 201812.

    Note:

    There is no line on Form 8892 for the taxpayer to enter a tax year for the extension of time to file, so the form is assumed to be for the current calendar tax year.

  3. Form 8892: If Field 01TXP is 201812, enter the appropriate extended due date in Field 01ED:

    1. The due date is the same as the taxpayer's individual tax return, unless the donor died during the year the gift was made.

    2. If the donor died during the year, the due date is April 15 of the following year or nine months after the date of death, whichever is earlier. The donor's date of death is entered in Part II of Form 8892.

    3. If the extension request was timely filed, the extended due date is always 10/15, and is not adjusted for weekends. Enter 20191015 in Field 01ED.

    4. If the extension request was late filed, the original return due date is edited by Code and Edit on the City/State/ZIP line in Part I. Enter the appropriate date (20190415 or date of death plus nine months) in Field 01ED.

  4. Form 3177: Void the DLN with RJECT 640 and route to the originator requesting the correct tax period and Extended Due Date.

Error Code 999 End of Year Reformat Doc Code 77, Forms 3177, 5466-B and 8892

  1. Screen display for Error Code 999:

    AFD Field Name
    01TXP Tax Period
  2. Invalid Condition:

    1. All records in Error/Reject status at the end of the processing year will have the End of Year Reformat Indicator.

  3. Correction Procedure:

    1. Drop the cursor to the bottom of the screen and transmit.

IMF Correction of Errors for Doc Code 77, Form 4868 and Form 2350

  1. This subsection provides instructions for correcting errors for Form 4868 (denied) and Form 2350 (approved and denied) extension requests. These are records with Document Code 77, Program 4550X.

    Note:

    Approved Form 4868 with Document Code 17 and 19 (Program 447XX) are worked as Revenue Receipts. See IRM 3.12.10, Revenue Receipts, for correction procedures for Program 447XX.

  2. These forms carry no remittance.

  3. UPC 182 Rejected Form 4868: A single deceased taxpayer whose date of death is prior to the year of the extension will be rejected by Unpostables. Rejects will take the following action:

    1. Void the DLN with RJECT 640.

    2. Return the Form 4868 to the taxpayer with Form 6513.

    3. Check the 2nd box and the "Other" box on the Form 6513.

    4. On the "Other" line, enter the text "We're unable to process Form 4868 because our records show the taxpayer's date of death is prior to the year of the extension and the taxpayer is no longer liable for an individual income tax return. If you need an extension for another type of tax, see instructions for Form 7004 or Form 4768."

IMF Section 01 Doc Code 77, Form 4868 and Form 2350

  1. Listed below are the contents of Section 01 for Document Code 77 Form 4868 and Form 2350. See Exhibit 3.12.212-2 and Exhibit 3.12.212-3 for Form 4868 and Form 2350.

    Note:

    Approved Form 4868 with Document Code 17 and 19 (Program 447XX) are worked as Revenue Receipts. See IRM 3.12.10, Revenue Receipts, for correction procedures for Program 447XX.

    Field Length Title Location
    01NC 4 Name Control Name line
    >>>> 4 Name Control Underprint  
    01TIN 9 Taxpayer Identification Number Your social security number block
    01MFT 2 Master File Tax Code Always 30
    01TXP 6 Tax Period Edited only on fiscal year
    01TC 3 Transaction Code Always 460
    01TDT 8 Transaction Date Date edited on late-filed extensions
    01ED 8 Extended Due Date Edited on city/state/ZIP line
Field 01NC - Name Control, Form 4868 and Form 2350
  1. Invalid Conditions:

    1. The first position is other than an alpha character.

    2. A character follows a blank.

  2. Correction Procedures:

    1. Correct coding and transcription.

    2. Blank the remaining positions when the taxpayer's last name is less than four characters.

Field 01TIN - Taxpayer Identification Number (TIN), Form 4868 and Form 2350
  1. Invalid Conditions:

    1. The TIN is less than nine numeric.

    2. The TIN is all nines.

  2. Correction Procedures:

    1. Correct coding and transcription.

    2. Research for a valid SSN. If one is found, enter in Field 01TIN.

    3. If one is not found, SSPND 211 to correspond for a valid SSN.

    4. If there is an indication an ITIN will be requested or Form W-7 was submitted (ITIN applied for), take the following action:

      If And Then
      SSN is not found, extension is approved, RJECT 640 to void the extension. Return the extension to the taxpayer. Include a note (Form 6401) instructing the taxpayer to attach a copy of the extension request to the tax return when it is filed.
      SSN is not found, extension is not approved, RJECT 640 to void the extension.

      Note:

      Taxpayers have the option of having correspondence concerning Form 4868 sent to an agent acting for them. Correspondence is to be mailed to the name and address indicated on the Form 4868. If multiple forms are sent to the same address (same preparer is listed for multiple taxpayers), they may be mailed in the same envelope. On the Form 6401, indicate the extension is approved to 10/15//2019 unless box 9, Form 4868, is checked. If box 9 is checked, extension is approved to 12/15/2019.

    5. If a completed Form W-7 is attached and no SSN or ITIN is found, RJECT 640 to void the extension DLN, and forward the Form W-7, the extension, and all attachments to the AUSPC ITIN Unit, PO Box 149342, Austin TX, 78714-9342.

  3. Rejects/Suspense Correction:

    1. If the taxpayer responds with a valid SSN, enter in Field 01TIN.

    2. If No reply or undeliverable, search for a valid SSN.

      If Then
      SSN is found, enter the SSN in Field 01TIN
      SSN is not found, RJECT 640 to void the extension.
Field 01MFT - Master File Tax Code, Form 4868 and Form 2350
  1. Invalid Conditions:

    1. Field 01TC is other than 460 and Field 01MFT is 30, or

    2. Field 01TC is 460 and Field 01MFT is other than 30.

  2. Correction Procedure:

    1. For IMF extensions, change Field 01MFT to 30 and Field 01TC to 460.

Field 01TXP - Tax Period, Form 4868 and Form 2350
  1. Invalid Conditions:

    1. Field 01TXP is not numeric

    2. Field 01TXP is not in YYYYMM format.

    3. The month is other than 01-12.

  2. Correction Procedures:

    1. Correct coding and transcription.

    2. If there is no indication on the extension or an attachment the extension has been filed for another tax period, enter 201812 in Field 01TXP.

Field 01TC - Transaction Code, Form 4868 and Form 2350
  1. The transaction code will always be 460 on IMF extension documents processed using Program 4550X.

Field 01TDT - Transaction Date, Form 4868 and Form 2350
  1. Invalid Conditions:

    1. The transaction date is other than eight numeric digits.

    2. The transaction date is not in YYYYMMDD format.

    3. The transaction date is prior to 19620101.

    4. The transaction date is later than the current date.

    5. The first two year digits are other than 19 or 20, the 5th and 6th digits are not a valid month (01-12), and the last two digits are not a valid day (01-31) based on the month.

  2. Correction Procedures:

    1. Correct coding and transcription.

    2. If the Form 4868 received date is invalid, missing, or illegible, determine the received date according to the instructions in IRM 3.12.212.4.

      Note:

      If the extension is determined to be timely filed, GTSEC 01, enter the correct received date in Field 01TDT, and enter the correct Extended Due Date in Field 01ED.

Field 01ED - Extended Due Date, Form 4868 and For 2350
  1. Form 4868: The Extended Due Date is edited on the city/state/ZIP line.

  2. Form 2350: The Extended Due Date is edited on the city/state/ZIP line or underlined or edited above line 1.

  3. Invalid Conditions:

    1. The extended due date is not numeric.

    2. The first two digits are not 19 or 20, the 5th and 6th digits are not a valid month (01-12), and the last two digits are not a valid day (01-31) based on the month.

    3. The extended due date is earlier than due date. See Exhibit 3.12.212-14 for fiscal year returns.

    4. The extended due date is not in YYYYMMDD format.

  4. Correction Procedures: Form 4868:

    1. Correct coding and transcription.

    2. Approved extension (timely filed): Enter 20191015 in Field 01ED for 201812.

      Exception:

      AUSPC only: If this is an extension for longer than six months for a taxpayer living and working abroad, enter the appropriate extended due date in Field 01ED no later than 20191215.

    3. Denied extension (not timely): Enter 20190415 in Field 01ED for 201812. See Exhibit 3.12.212-14 chart for fiscal year returns. If prior year, enter the due date for that tax period.

    4. If Field 01ED is correct, GTSEC 01 and correct Field 01TXP if necessary.

  5. Correction Procedures:Form 2350:

    1. Correct coding and transcription.

    2. If the extension was denied by Code and Edit, enter 20190615 in Field 01ED for 201812. If prior year, enter the due date for that tax period.

    3. If the extension was approved by Code and Edit, enter the date underlined on line 1 or edited in the city/state/ZIP area in Field 01ED.

    4. If the extension date is missing on line 1 of MeF Form 2350 (Program 44750), use the instructions in Code and Edit IRM 3.11.212.6.3, Line 1 Determining the Extension Date, to determine the correct date and enter in Field 01ED.

    5. If Field 01ED is correct, GTSEC 01 and correct Field 01TXP if necessary.

Error Codes for IMF Doc Code 77, Form 4868 and Form 2350

  1. Use the following instructions to resolve specific error codes for Document Code 77 Form 4868 (denied) and Form 2350 (approved and denied) extension requests, Program 4550X.

    Note:

    Approved Form 4868 with Document Code 17 and 19 (Program 447XX) are worked as Revenue Receipts. See IRM 3.12.10, Revenue Receipts, for correction procedures for Program 447XX.

  2. These forms carry no remittance.

Error Code 004 IMF - EIF/NAP Mismatch, Form 4868 and Form 2350

  1. Screen display for Error Code 004:

    AFD Field Name
    CL Clear Code
    01NC Name Control
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number
Invalid Conditions for Error Code 004
  1. No account present, or

  2. There is a name control mismatch with EIF/NAP, or

  3. EIF/NAP was not accessed or was not operational.

Correction Procedures for Error Code 004 for Documents on an Invalid Segment
  1. Correct coding and transcription.

  2. If there are no errors, drop the cursor to the bottom of the screen and transmit.

  3. If the primary SSN and the spouse's SSN are transposed on a joint extension, change the information displayed to match the account established on the master file.

  4. If the name control in Field 01NC and on the document are the same, research to determine the correct name control. If IDRS is not available, SSPND 351.

  5. If research shows the account is present at master file with no name change, enter C in the Clear Code Field.

  6. If research shows the account is on the invalid segment (TIN with an *) with the same name, enter C in the Clear Code Field.

  7. If a different SSN is found, including a x-reference TIN, research the different SSN to verify the SSN belongs to the taxpayer on the extension. If it does, overlay Field 01TIN with the different SSN.

    Note:

    On Form 4868, taxpayers are instructed to enter an agent's address on the form if they want correspondence to be sent to the agent's address; if there is an agent's name in addition to the taxpayer's, or a c/o address, the address on the extension will not necessarily match the taxpayer's address on master file.

  8. If the taxpayer on the invalid segment has changed their name (the names on the document and on the invalid segment are different, but it is determined to be the same taxpayer), research using CC ENMOD using the SSN with an * for a pending TC 013 (EP, PN, or CU 013).

    1. If there is a pending TC 013 matching the name on the extension, enter C in the Clear Code Field.

    2. Research using CC INOLE for a new name pending under "New SSA N/C" or if the name is now "IRS Valid N/C" .

    3. If no new name control information is found and there is no TC 013 pending, input a TC 013 to the invalid segment using SSN with an *.

    4. After the TC 013 is input, enter C in the Clear Code Field.

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail by notating "TC 013" . A TC 013 should not be held up for Quality Review at the end of a cycle.

Correction Procedures for Error Code 004 for Documents on a Valid Segment
  1. Correct coding and transcription.

  2. If the taxpayer on the valid segment has changed their name (the names on the document and on the valid segment are different, but it is determined to be the same taxpayer), and the Social Security Administration (SSA) name control matches the name control on the extension:

    1. Research using CC ENMOD for a pending TC 013 (EP, PN, or CU 013). If there is a pending TC 013 matching the name on the extension, enter C in the Clear Code Field.

    2. Research using CC INOLE to see if a new name is pending under "New SSA N/C" or if the name is now "IRS Valid N/C" .

    3. If no new name control information is found, and there is no TC 013 pending, input a TC 013.

    4. After the TC 013 is input, enter C in the Clear Code Field.

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail by notating "TC 013" . A TC 013 should not be held up for Quality Review at the end of a cycle.

  3. The taxpayer on the valid segment has changed their name, the SSA name control does not match the name control on the document, and there is no account on the invalid segment (SSN with an *):

    1. Input TC 000 to the invalid segment.

    2. After TC 000 is input, enter C in the Clear Code Field.

  4. The taxpayer on the valid segment has changed their name, the SSA name control does not match the name control on the document, and there is an account for a different taxpayer with the same SSN on the invalid segment, SSPND 211 to correspond for the SSN.

    Exception:

    If Form W-7, Application for IRS Individual Taxpayer Identification Number, is attached or the taxpayer has notated "ITIN to be requested" on the extension, do not correspond. Follow instructions in (7) below.

  5. If the taxpayer on the valid segment is not the taxpayer on the extension and there is no account on the invalid segment:

    1. Input TC 000 to the invalid segment.

    2. After TC 000 is input, enter C in the Clear Code Field.

      Exception:

      If the name control on the document matches a previous name control on the valid side, input TC 013. Do not input TC 000 on the invalid side.

  6. If the taxpayer on both the valid and invalid segment of the SSN is not the taxpayer on the extension, SSPND 211 to correspond for the SSN.

    Exception:

    If Form W-7, Application for IRS Individual Taxpayer Identification Number, is attached or the notation "ITIN to be requested" is on the extension, do not correspond. Follow instructions in (7) below.

  7. If the name control on the document matches the SSA name control on the valid segment and there is no account on the valid segment, input TC 000 to the valid segment. Enter C in the Clear Code Field.

  8. ITIN Issues:

    If And Then
    Form W-7, Application for IRS Individual Taxpayer Identification Number, is attached, The extension is approved or denied, RJECT 640 to void the DLN. Forward the extension, Form W-7, and all attachments to the AUSPC ITIN Unit, Austin, TX 73301-0057.
    The taxpayer has notated "ITIN to be requested" on the extension, The extension request is approved (timely filed), RJECT 640 to void the DLN. Return the extension to the taxpayer. Include a note instructing the taxpayer to attach a copy of the extension request to the Individual Tax Return when it is filed.
    The taxpayer has notated "ITIN to be requested" on the extension, The extension request is denied (late filed), RJECT 640 to void the extension.
Correction Procedures for Error Code 004 Reject/Suspense
  1. Correct coding and transcription.

  2. After the suspense period has expired, research for a valid SSN:

    1. If found, enter the SSN in Field 01TIN.

    2. If no other SSN found, RJECT 640 to void the extension.

Error Code 005 IMF - Name Control Mismatch NAP/EIF, Form 4868 and Form 2350

  1. Screen display for Error Code 005:

    AFD Field Name
    CL Clear Code
    01NC Name Control
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number
  2. Invalid Conditions:

    1. There is no account on the NAP or no account present at Master File, but the TIN and name control match on the DM-1 file.

    2. There is no account at Master File or the name control does not match the name control at Master File, and there is no match on the DM-1 file.

      Note:

      The underprint may be blank, XXXX, ####, or the same/different name control, depending on the response from the NAP and EIF. An XXXX underprint signifies there is no account on the Master File. A #### underprint signifies there is no account on the Master File and the transcribed TIN and name control match SSA records.

  3. Correction Procedures:

    1. Correct coding and transcription.

    2. If there are no errors, drop the cursor to the bottom of the screen and transmit.

    3. If the name control in Field 01NC and the name control on the document are the same, research to determine the correct name control.

      If Then
      A different SSN is found, Enter the SSN in Field 01TIN after verifying the account matches on INOLE.
      No other SSN is found, SSPND 320 for additional research. If IDRS is not available, SSPND 351.
    4. Follow Error Code 004 instructions in IRM 3.12.212.10.1.

Error Code 011 IMF - NAP Linkage Down, Form 4868 and Form 2350

  1. Screen display for Error Code 011:

    AFD Field Name
    CL Clear Code
    01TIN Taxpayer Identification Number
    01TXP Tax Period
    01NAI> Primary NAP Access Indicator
    01NRI> Primary TIN NAP EIF Response Indicator
  2. Invalid Conditions:

    1. The NAP Request Record did not reach the NAP and/or the NAP Response Record is not received. The SSN validation was not completed.

    2. A blank in the NAP Access/Response Indicator signifies a time-out situation, and an X signifies a real-time problem.

      Note:

      Both the NAP Access Indicator and the NAP EIF Response Indicator can be blank or the NAP Access Indicator is X.

  3. Correction Procedures:

    1. If the NAP Access Indicator and the NAP EIF Response Indicator are both blank or the NAP Access Indicator is X, drop the cursor to the bottom of the screen and transmit to re-validate the information with the NAP.

    2. If Error Code 011 redisplays and the NAP Access Indicator and the NAP EIF Response Indicator are both blank or the NAP Access Indicator is X, SSPND 800. The document may be reworked the same day (if the NAP-ERS linkage is restored) using GTRECW or as a suspense record using CC GTREC. Follow local campus procedures.

Error Code 103 IMF - Invalid MFT, Form 4868 and Form 2350

  1. Screen display for Error Code 103:

    AFD Field Name
    01MFT MFT Code
    01TC Transaction Code
  2. Invalid Conditions:

    1. The MFT Code is not valid with the tax class.

    2. The MFT Code is not valid with the transaction code.

  3. Correction Procedures:

    1. Correct coding and transcription.

    2. Form 4868 or Form 2350: The tax class must be 2. SSPND 610 if tax class is other than 2.

    3. Form 4868 or Form 2350: If the tax class is correct, overlay Field 01MFT with 30 and overlay Field 01TC with 460.

Error Code 107 IMF - Tax Period Later Than Current Year, Form 4868 and Form 2350

  1. Screen display for Error Code 107:

    AFD Field Name
    01TXP Tax Period
    01TDT Transaction Date
  2. Invalid Condition:

    1. The tax period is later than the current month and year.

  3. Correction Procedures:

    1. Correct coding and transcription.

    2. Form 4868: If there are no errors and the extension is filed early, SSPND 480 and attach Form 4227, notating the extension should be held and processed after the end of the tax period.

    3. Form 2350: If there are no errors and the extension is filed early, SSPND 480 and attach Form 4227, notating the extension should be held and processed after the end of the tax period.

Error Code 110 IMF - Extended Due Date Missing, Form 4868 and Form 2350

  1. Screen display for Error Code 110:

    AFD Field Name
    01ED Extended Due Date
  2. Invalid Conditions:

    1. The transaction code is 460, and

    2. The extended due date is blank.

  3. Correction Procedures:Form 4868

    1. Correct coding and transcription.

    2. For an approved extension (timely filed): Enter 20191015 in Field 01ED for 201812. See Exhibit 3.12.212-14 for fiscal year returns.

    3. For a denied extension (not timely): Enter the return due date (20190415 for 201812) in Field 01ED. See Exhibit 3.12.212-14 chart for due date of fiscal year returns. If prior year, enter the due date for that tax period.

    4. AUSPC only: If the extension is for a taxpayer abroad who is requesting an extension of time longer than six months and the request was timely filed (postmarked by 6/17/2019≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ), enter the requested extended date (up to 20191215) in Field 01ED.

    Note:

    If the extension is for a taxpayer abroad who is requesting an extension of time longer than six months and the request was timely filed (postmarked by 6/17/2019≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ), the request must be processed in AUSPC. If received at another campus, SSPND 650 for transshipment.

  4. Correction Procedures: AUSPC Only - Form 2350

    1. Correct coding and transcription.

    2. Only Form 2350 (blocking series must be 400-499) is allowed an extended due date beyond 20191215.

    3. If the extension was denied by Code and Edit, enter 20190615 in Field 01ED.

    4. If the extension was approved by Code and Edit, enter the date underlined on line 1 or edited in the Street/City/Zip Code area in Field 01ED.

Error Code 113 IMF - Transaction Date, Form 4868 and Form 2350

  1. Screen display for Error Code 113:

    AFD Field Name
    01TDT Transaction Date
  2. Invalid Condition:

    1. The transaction date is later than the current date.

  3. Correction Procedures:

    1. Correct coding and transcription.

    2. Refer to IRM 3.12.212.4 for determination of the date.

Error Code 135 IMF - Extended Due Date, Form 4868 and Form 2350

  1. Screen display for Error Code 135:

    AFD Field Name
    01ED Extended Due Date
  2. Invalid Conditions:

    1. The extended due date is earlier than the due date.

    2. The extended due date is later than the due date plus six months, and File Location Code (FLC) is not 20 or 21.

    3. The extended due date is later than 20191215, FLC is 20 or 21, and the blocking series is not 400-499.

      Note:

      Only Form 2350 (blocking series must be 400-499) is allowed an extended due date beyond 20191215.

  3. Correction Procedures:Form 4868

    1. Correct coding and transcription.

    2. For an approved extension (timely filed-no received date is present): Enter 20191015 in Field 01ED.

    3. For a denied extension (not timely): Enter 20190415 in Field 01ED. See IRM 3.12.212.4 for timeliness determination instructions. See Exhibit 3.12.212-14 chart for fiscal year returns. If prior year, enter the due date for that tax period.

    4. If the extension is for a taxpayer abroad who is requesting an extension of time longer than six months and the request was timely filed, the request must be processed in AUSPC. If received at another campus. SSPND 650 for transshipment.

    5. AUSPC only: If the extension is for a taxpayer abroad who is requesting an extension of time longer than six months and the request was timely filed, SSPND 610 for renumbering using the International FLC.

      Caution:

      MeF Form 2350 (Program 44750) - If the extension of time to file date on line 1 of Form 2350 is later than 12/15, then the extension form must be suspended (SSPND 610) for renumbering as a paper extension form using FLC 20 and blocking series 400-499.

  4. Correction Procedures: AUSPC Only - Form 2350

    1. Correct coding and transcription.

    2. If the extended due date was adjusted for weekend and/or holiday, change the day to the 15th of the month. For example, if Form 2350 shows 12/16/2019, enter 20191215 in Field 01ED.

    3. If the document requests an extension of more than six months and has been numbered with the incorrect blocking series, SSPND 610 for renumbering using FLC 20 in blocking range 400-499.

      Note:

      MeF Form 2350 (Program 44750) with an extension date on line 1 later than 12/15 must be suspended for renumbering.

    4. If the extension was denied by Code and Edit, enter 20190615 in Field 01ED.

    5. If the extension was approved by Code and Edit, enter the date underlined on line 1 or edited in the Street/City/ZIP Code area in Field 01ED.

Error Code 999 IMF - End of Year Reformat, Form 4868 and Form 2350

  1. Screen display for Error Code 999:

    AFD Field Name
    01TXP Tax Period
  2. Invalid Condition:

    1. All extension in Error/Reject status at the end of the processing year will have the End of Period Reformat Indicator.

  3. Correction Procedure:

    1. Drop the cursor to the bottom of the screen and transmit.

Form 7004 - Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns.

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Form 4868 - Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

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Form 2350 - Application for Extension of Time To File U.S. Income Tax Return

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Form 8892 - Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax

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Form 3177 - Notice of Action for Entry on Masterfile

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Form 5466-B - Multiple Record of Disclosure

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Form 7004 Due Dates - Form 706-GS(D), Form 706-GS(T), and Form 1042 and Non Master File returns

Form 7004 extension requests for Form 706-GS(D), Form 706-GS(T), and Form 1042 are calendar year returns, and timely requests are granted a six-month extension. See the following chart for key dates for processing Form 7004 extension requests for Form 706-GS(D), Form 706-GS(T), and Form 1042.

Form 7004 Due Dates - Form 706-GS(D), Form 706-GS(T), and Form 1042

Form Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date
706GS(D), 706GS(T) 04/15/2019 ≡ ≡ ≡ ≡ ≡ 10/15/2019
1042 03/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 09/15/2019

Form 7004 extension requests for Non Master File returns Form 8612, Form 8613, Form 8725, Form 8831, Form 8876, Form 8924, and Form 8928 are processed in Cincinnati, and are granted a six-month extension. See IRM 3.12.212.2.3 for further information.

Form 7004 Due Dates - Form 1041, Form 1041-N, and Form 1041-QFT

Timely extension requests for the following forms are granted a 51/1 month extension:

  • Form 1041 (estate other than bankruptcy estate)

  • Form 1041 (trust)

Timely extension requests for the following forms are granted a six-month extension:

  • Form 1041 (bankruptcy estate)

  • Form 1041-N

  • Form 1041-QFT

See the chart below for key dates for processing Form 7004 extension requests for Form 1041, Form 1041-N, and Form 1041-QFT, which are due 31/1 months after tax period end.

Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date 51/1 months Master File Generated Extended Date 6 months
201808 12/17/2018 ≡ ≡ ≡ ≡ ≡ 05/31/2019 06/15/2019
201809 01/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/30/2019 07/15/2019
201810 02/15/2019 ≡ ≡ ≡ ≡ ≡ 07/31/2019 08/15/2019
201811 03/15/2019 ≡ ≡ ≡ ≡ ≡ 08/31/2019 09/15/2019
201812 04/15/2019 ≡ ≡ ≡ ≡ ≡ 09/30/2019 10/15/2019
201901 05/15/2019 ≡ ≡ ≡ ≡ ≡ 10/31/2019 11/15/2019
201902 06/17/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11/30/2019 12/15/2019
201903 07/15/2019 ≡ ≡ ≡ ≡ ≡ 12/31/2019 01/15/2020
201904 08/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/31/2020 02/15/2020
201905 09/16/2019 ≡ ≡ ≡ ≡ ≡ 02/28/2020 03/15/2020
201906 10/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 03/31/2020 04/15/2020
201907 11/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/30/2020 05/15/2020
201908 12/16/2019 ≡ ≡ ≡ ≡ ≡ ≡ 05/31/2020 06/15/2020
201909 01/15/2020 ≡ ≡ ≡ ≡ ≡ 06/30/2020 07/15/2020

Form 7004 Due Dates - Form 1065, Form 1065-B, Form 1066, Form 1120S, Form 3520-A, and Form 8804

Timely extension requests for the following forms are due two and one-half months after tax period end and are granted a six-month extension. See the chart below for key dates for processing Form 7004 extension requests for:

  • Form 1065

  • Form 1065-B

  • Form 1066

  • Form 1120S

  • Form 3520-A

  • Form 8804

Note:

For tax period 201812 and later, Form 1065-B can no longer be filed.

Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Automatic Extended Due Date
201809 12/17/2018 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/2019
201810 01/16/2019 ≡ ≡ ≡ ≡ ≡ 07/15/2019
201811 02/15/2019 ≡ ≡ ≡ ≡ ≡ 08/15/2019
201812 03/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 09/15/2019
201901 04/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 10/15/2019
201902 05/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11/15/2019
201903 06/17/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/2019
201904 07/16/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/15/2020
201905 08/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 02/15/2020
201906 09/16/2019 ≡ ≡ ≡ ≡ ≡ ≡ 03/15/2020
201907 10/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/15/2020
201908 11/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 05/15/2020
201909 12/16/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/2020
201910 01/15/2020 ≡ ≡ ≡ ≡ ≡ ≡ 07/15/2020

Form 7004 Due Dates - Form 1120 series (except Form 1120-C, Form 1120-POL, and Form 1120S)

Extension requests for most Form 1120 series filers (except Form 1120-C, Form 1120-POL and Form 1120S) are due three and one-half months after tax period end, and timely requests are granted a 6-month extension. However, C corporation returns whose tax year ends in June (YYYY06) are due two and one-half months after tax period end, and timely requests are granted a seven-month extension. See the chart below for key dates for processing Form 7004 extension requests for:

  • Form 1120

  • Form 1120-F

  • Form 1120-FSC

  • Form 1120-H

  • Form 1120-L

  • Form 1120-ND

  • Form 1120-PC

  • Form 1120-REIT

  • Form 1120-RIC

  • Form 1120-SF

Exception:

For Form 1120S, see Exhibit 3.12.212-9. For Form 1120-C, see Exhibit 3.12.212-11. For Form 1120-POL, see Exhibit 3.12.212-12. If Form 7004 line 4 box is checked, or if CFR section 1.6081-5 is notated, see Exhibit 3.12.212-13.

Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Due Date
201808 12/17/2018 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/2019
201809 01/15/2019 ≡ ≡ ≡ ≡ ≡ 07/15/2019
201810 02/15/2019 ≡ ≡ ≡ ≡ ≡ 08/15/2019
201811 03/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 09/15/2019
201812 04/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 10/15/2019
201901 05/15/2019 ≡ ≡ ≡ ≡ ≡ 11/15/2019
201902 06/17/2019 ≡ ≡ ≡ ≡ ≡ 12/15/2019
201903 07/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 01/15/2020
201904 08/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 02/15/2020
201905 09/16/2019 ≡ ≡ ≡ ≡ ≡ 03/15/2020
201906 10/15/2019 ≡ ≡ ≡ ≡ ≡ 04/15/2020
201907 11/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 05/15/2020
201908 12/16/2019 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/2020
201909 01/15/2020 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/2020

Form 7004 Due Dates - Form 1120-C

Timely extension requests for Form 1120-C are due eight and one-half months after tax period end, and are granted a six-month extension. See the chart below for key dates for processing Form 7004 extension requests for Form 1120-C:

Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Automatic Extended Due Date
201803 12/17/2018 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/2019
201804 01/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/2019
201805 02/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 08/15/2019
201806 03/15/2019 ≡ ≡ ≡ ≡ ≡ 09/15/2019
201807 04/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 10/15/2019
201808 05/15/2019 ≡ ≡ ≡ ≡ ≡ 11/15/2019
201809 6/17/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/2019
201810 07/15/2019 ≡ ≡ ≡ ≡ ≡ 01/15/2020
201811 08/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 02/15/2020
201812 09/16/2019 ≡ ≡ ≡ ≡ ≡ 03/15/2020
201901 10/15/2019 ≡ ≡ ≡ ≡ ≡ 04/15/2020
201902 11/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 05/15/2020
201903 12/16/2019 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/2020
201904 01/15/2020 ≡ ≡ ≡ ≡ ≡ 07/15/2020

Form 7004 Due Dates - Form 1120-POL

Form 1120-POL filers may or may not be incorporated, and extension requests are due three and one-half months after tax period end, regardless of tax period ending month. Timely extension requests for Form 1120-POL filers will be granted a six-month extension, regardless of tax period ending month.

Exception:

If Form 7004 line 4 box is checked or if CFR section 1.6081-5 is indicated, see Exhibit 3.12.212-13.

See the following chart for key dates for processing Form 7004 extension requests for Form 1120-POL

Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Extended Due Date
201808 12/17/2018 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/2019
201809 01/15/2019 ≡ ≡ ≡ ≡ ≡ 07/15/2019
201810 02/15/2019 ≡ ≡ ≡ ≡ ≡ 08/15/2019
201811 03/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 09/15/2019
201812 04/15/2019 ≡ ≡ ≡ ≡ ≡ 10/15/2019
201901 05/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11/15/2019
201902 06/17/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/2019
201903 07/16/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/15/2020
201904 08/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 02/15/2020
201905 09/16/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/15/2020
201906 10/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/15/2020
201907 11/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 05/15/2020
201908 12/16/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/2020
201909 01/15/2020 ≡ ≡ ≡ ≡ ≡ 07/15/2020

Form 7004 Due Dates - Line 4 box is checked

Certain foreign and domestic corporations and certain partnerships are entitled to an automatic extension of time to file and pay under 26 CFR 1.6081-5. These entities don’t need to file an extension form to take the automatic extension. If unable to file by the end of that period, these entities may file Form 7004 and check the box on line 4, or notate Section 1.6081-5, to request additional time to file the return. This extension request is timely if filed on or before the 15th day of the 6th month after the tax year. The additional extension period is three months for partnerships and S corporations, and four months for C corporations and filers of Form 1120-POL. Master File generates the 3 or 4 month extended due date as appropriate to the type of tax return.

Note:

For tax period 201812 and later, Form 1065-B can no longer be filed.

Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date for Forms 1065, 1065-B, and 1120S Master File Generated Extended Date for Form 1120 series (except Form 1120-C and 1120S)
201807 01/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/15/2019 05/15/2019
201808 02/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 05/15/2016 06/15/2019
201809 03/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/2016 07/15/2019
201810 04/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/2019 08/15/2019
201811 05/15/2019 ≡ ≡ ≡ ≡ ≡ 08/15/2019 09/15/2019
201812 06/17/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 09/15/2019 10/15/2019
201901 07/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 10/15/2019 11/15/2019
201902 08/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11/15/2019 12/15/2019
201903 09/16/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/2019 01/15/2020
201904 10/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/15/2020 02/15/2020
201905 11/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 02/15/2020 03/15/2020
201906 12/16/2019 ≡ ≡ ≡ ≡ ≡ ≡ 03/15/2020 04/15/2020

Form 4868 Due Dates

Timely received Form 4868 extension requests will be granted a 6-month extension. Use the following chart when processing Form 4868 for a fiscal tax period.

Note:

When Form 4868 box 8 or 9 is checked, the timely postmark date and delinquent received date is two months later than shown in the chart below. For example, if box 8 or 9 is checked for tax period 201809, the timely postmark date is 03/15/2019, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Due Date
201809 01/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/2019
201810 02/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 08/15/2019
201811 03/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ 09/15/2019
201812 04/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 10/15/2019
201901 05/15/2019 ≡ ≡ ≡ ≡ ≡ 11/15/2019
201902 06/17/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/2019
201903 07/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/15/2020
201904 08/15/2019 ≡ ≡ ≡ ≡ ≡ 02/15/2020
201905 09/16/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/15/2020
201906 10/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/15/2020
201907 11/15/2019 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 05/15/2020
201908 12/16/2019 ≡ ≡ ≡ ≡ ≡ 06/15/2020
201909 01/15/2020 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/2020

Error Code 026 Flowchart - Form 7004

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Form 5260 - Quick Note

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Disaster Extension Due Dates - State by FEMA (Federal Emergency Management Agency) Number

If the extension request is due on or after the disaster period begin date, and on or before the disaster end date, consider the request timely filed if postmarked on or before the end date if the address on the extension is from the state listed, or the applicable FEMA number or disaster designation is notated on the extension or an attachment. Follow normal timely extension procedures for processing.

State Begin Date End Date FEMA # Designation
California 07/23/2018 11/30/2018 4382-DR Wildfires and Heavy Winds

Disaster periods may sometimes overlap if there are multiple disasters that occur in a state. The extension request would be timely if postmarked on or before the last end date for that state. Overlapping dates will be indicated with an asterisk (*) by the state's name.

Glossary/Acronyms

Glossary ExhibitAcronyms Exhibit
GLOSSARY DEFINITION
ACTION CODES Numeric codes edited in the bottom center margin of a return to reject documents and identify the reason the document has been rejected.
ACTION TRAIL A notation in the lower left side margin on page 1 of a return which indicates or explains an action taken.
ALPHA CHARACTER A letter of the alphabet.
APPLICATION FOR TAXPAYER ASSISTANCE ORDER An application for relief from significant hardship usually requested by the taxpayer on Form 911.
ATTORNEY-IN-FACT A private attorney or other individual designated by another person pursuant to a written instrument to act on behalf of that person in the performance of any act or acts described in the written instrument (e.g., a power of attorney on Form 2848).
AUTOMATIC DATA PROCESSING (ADP) The handling and processing of data by mechanical and/or electronic equipment.
BATCH A group of blocks of documents. A batch cannot contain more than 20 blocks.
BLOCK A group of up to 100 documents with consecutive DLNs containing the same block number (digits 9 through 11 of the DLN). (A block cannot contain more than 100 documents since the documents are numbered from 00 to 99.)
BUSINESS MASTER FILE (BMF) A magnetic tape file containing information about taxpayers filing business returns and related documents.
CALENDAR YEAR A tax year that begins January 1 and ends on December 31.
CAPTION AREA The area on a return which includes the taxpayer's TIN, name, and address.
CENTRAL AUTHORIZATION FILE (CAF) Computerized system of records which houses authorization information from Powers of Attorney (POAs), Tax Information Authorizations (TIAs) and state tax returns. The CAF system contains two types of records:
  1. Taxpayer records

  2. Representative records

CODING Placing symbols that have specific meanings on returns. These codes direct the computer to perform certain programmed functions.
COMPUTER CONDITION CODE (CCC) A single alpha or numeric character edited on a return which either identifies a special condition or directs the computer to take a specific programmed action. CCCs are posted to the Master File.
CORRESPONDENCE ACTION SHEETS (CAS) Forms used to request information from the taxpayer. Some are mailed to the taxpayer with the return, others generate a letter.
CURRENT YEAR RETURN For processing in 2019, a Current Year Return is a return filed for tax year 2018.
DATA All information reported or coded on forms, schedules, and attachments.
DECEDENT RETURN A return filed for a deceased taxpayer.
DELINQUENT RETURN A return filed after the due date without an approved extension.
DOCUMENT Written information, (e.g., forms, schedules and attachments).
DOCUMENT LOCATOR NUMBER (DLN) A fourteen-digit number assigned to every return and document input through the Automatic Data Processing (ADP) system.
DUMMYING The act of transferring information provided by the taxpayer onto a required transcribed form/schedule.
EDITING Preparing returns and attachments for data entry or other transcription processes by correcting entries and entering edit marks.
EMPLOYER IDENTIFICATION NUMBER (EIN) A nine-digit number that identifies the account of a business taxpayer on the Business Master File.
ENTRY Any type of mark entered by, or edited for, the taxpayer.
ERROR RESOLUTION SYSTEM (ERS) A system for the examination and correction of returns rejected due to taxpayer and processing errors.
FIDUCIARY RETURN A return signed by someone other than the taxpayer which is accepted by the IRS due to the legal relationship between the taxpayer and the person signing the return.
FILING STATUS (FS) A category determining the standard deduction and tax rate based on the taxpayer's marital status and living situation.
FISCAL YEAR A tax year which ends on a date other than December 31.
FORM An IRS document identified by a number, e.g., Form 1040.
HARDSHIP An indication of severe consequences for a taxpayer caused by the normal application of IRS regulations and procedures. Although a determination of hardship is highly subjective, the work leader must be consulted if a particular situation may be considered for referral to the Taxpayer Advocate Service (TAS).
INDIVIDUAL MASTER FILE (IMF) A magnetic tape file containing information about taxpayers filing individual income tax returns and related documents.
INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN) A unique nine-digit number assigned by the IRS to individuals who must file a U.S. tax return or are listed as a spouse or a dependent and who do not have and cannot obtain a valid Social Security Number. Taxpayers obtain an ITIN by filing a Form W-7.
INJURED SPOUSE A person filing a joint return with an overpayment of taxes which is offset by the spouse's non-tax debt such as a student loan or back child-support, as well as by a tax debt that existed prior to the marriage. (A claim may be filed to protect the injured spouse's share of the joint overpayment.)
INNOCENT SPOUSE ELECTION An election made by a person who filed a joint return, or didn't file a return jointly in a community property state, and later claims the understatement of tax is attributable to an erroneous item of the other spouse of which the claimant had no knowledge or reason to know. The claimant must establish that it would be inequitable to hold the claimant liable. To make this election, a person must file Form 8857, Request for Innocent Spouse Relief, or a similar statement signed under penalties of perjury. Reference IRC 6015(b).
INTEGRATED DATA RETRIEVAL SYSTEM (IDRS) A system that enables employees in the area/territory offices and the campuses to have visual access to certain computer-based information in taxpayer accounts.
INTEGRATED SUBMISSION AND REMITTANCE PROCESSING SYSTEM (ISRP) A computerized system which will convert paper tax and information documents and remittances received by IRS into perfected electronic records of taxpayer data.
INTERNATIONAL RETURN A return on which income is excluded or not reported because of revenues from, payments to, or residence in a foreign country.
JULIAN DATE A calendar date expressed as the number of days since the beginning of the year. For example, February 1 is Julian Date 032.
JURAT The perjury statement required in the signature area of a tax return, form, or schedule.
LOCKBOX The process whereby remittances and documents are mailed to a designated P.O. Box at a commercial bank.
MASTER FILE A magnetic tape record which contains taxpayer accounts.
MISBLOCKED RETURN A Form 1040 found in the wrong type of block or batch. For example, a Form 1040 found in a batch of Forms 1040NR.
MISFILED RETURN A Form 1040, filed when a BMF form should have been filed instead.
NAME CONTROL The first four characters of the taxpayer's surname. Also used for dependents, qualifying children, child care providers, etc.
NON-REMIT RETURN A tax return filed without a payment attached.
NON-RESIDENT ALIEN (NRA) An alien individual (not a U.S. citizen), who does not meet either the green card test or the substantial presence test for the calendar year.
NUMERIC CHARACTER A number or numeral between 0 and 9, inclusive.
PERFECTING Making returns acceptable for data entry through editing procedures.
PIPELINE The areas in the IRS Submission Processing Campus that process a return from the time it is received until the data from the return is entered to an account in the IRS' main computer. These areas include Receipt and Control, Code and Edit, Data Conversion, Error Resolution, Rejects, and Unpostables.
POWER OF ATTORNEY (POA) A form authorizing a representative to perform certain acts on the taxpayer's behalf.
PRIMARY TAXPAYER The taxpayer who is listed first on the name line caption of a joint return, regardless of whether that taxpayer is male or female.
PRIMARY TAXPAYER IDENTIFICATION NUMBER (P-TIN) The TIN associated with the taxpayer who is listed first on the name line of the caption.
PRIOR YEAR RETURN A return for a tax period prior to the current tax year.
PROCESSABLE RETURN A return which meets all the requirements for ISRP input.
RECEIVED DATE Date a return was received by the IRS. If the date is unknown and a Received Date is required, there is a prescribed formula for determining the date to edit as the Received Date. (Required on Amended, Fiscal Year, Short Year, Prior Year, and Delinquent Returns.)
REMIT RETURN A tax return filed with a payment attached.
REMITTANCE A check, money order, or cash sent in with a return.
REMITTANCE PROCESSING SYSTEM (RPS) A computer controlled system through which payments and documents may be processed at a single multi-functional work station.
RETURN A legal document used by the taxpayer to report income, deductions, and tax liability.
RETURN DUE DATE The date in which the return is due to the Internal Revenue Service.
SECONDARY TAXPAYER The taxpayer who is listed second on the name line caption of a joint return, regardless of whether that taxpayer is male or female.
SECONDARY TAXPAYER IDENTIFICATION NUMBER (S-TIN) The TIN associated with the taxpayer whose name appears second on a joint return.
SELF-EMPLOYMENT TAX Social Security tax levied on self-employment income. This tax is computed on Schedule SE.
SIGNIFICANT ENTRY Any positive or negative number or dollar amount other than zero.
SOCIAL SECURITY NUMBER (SSN) A nine-digit number identifying the account of an individual on the Individual Master File.
TAX EXAMINER (TE) STAMP A rubber stamp containing a unique identifying number of the Code & Edit tax examiner working the return.
TAX PERIOD The time covered by a particular return represented by the year and month in which the period ends. For example, "1612" stands for the tax year ending December 31, 2016.
TAXPAYER ADVOCATE SERVICE (TAS) An independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe than an IRS system or procedure is not working as it should.
TAXPAYER IDENTIFICATION NUMBER (TIN) A nine-digit number which identifies the account of an individual or business taxpayer. The TIN may be a Social Security Number (SSN), an Individual Taxpayer Identification Number (ITIN), Adoption Taxpayer Identification Number (ATIN) or an Employer Identification (EIN).
TRANSACTION CODE (TC) A three-digit numeric code defining the precise nature of an action posted to the Master File.
TRANSCRIPTION The process of transferring information from documents to a computer-readable form. Also called data conversion, input, and entry.
UNCOMPUTED RETURN A tax return filed by a taxpayer who chooses to have the IRS compute the tax or refund due.
UNPOSTABLES Data which cannot be entered successfully to an account at the Martinsburg Computing Center (MCC) and is returned to the Campus for corrective action.
UNPROCESSABLE DOCUMENT A document which cannot be perfected for the ADP system, usually because of incomplete information.
ACRONYM DEFINITION
ACA Affordable Care Act
ADM Administrator
ADP Automatic Data Processing
AGI Adjusted Gross Income
AIL Additional Information Line
AKA Also Known As
AP Approved Paragraph
APO Army Post Office
AUSPC Austin Submission Processing Campus
AWS Alternative Work Schedule
BMF Business Master File
BOB Block Out of Balance
CAF Centralized Authorization File
CAS Correspondence Action Sheet
CCC Computer Condition Code
COMM Commissioner
CONS Conservator
CP Computer Paragraph
CPA Certified Public Accountant
CSPC Cincinnati Submission Processing Campus
CY Calendar Year
DECD Deceased
DLN Document Locator Number
DOD
  • Date of Death

  • Department of Defense

DPO Diplomatic Post Office
EGA Ethics in Government Act
EIN Employer Identification Number
ELF Electronic Filing
ERS Error Resolution System
ES Estimated Tax
EXEC Executor
FICA Federal Insurance Contribution Act
FPO Fleet Post Office
FS Filing Status
FSPC Fresno Submission Processing Campus
FRP Frivolous Return Program
FTD Federal Tax Deposit
FTF Failure to File
FTP Failure to Pay
FY Fiscal Year
GDN Guardian
IDRS Integrated Data Retrieval System
IDT Identity Theft
IMF Individual Master File
IRC Internal Revenue Code
IRM Internal Revenue Manual
IRP Information Returns Processing
IRS Internal Revenue Service
IRSN Internal Revenue Service Number
ISRP Integrated Submission and Remittance Processing System
ITIN Individual Taxpayer Identification Number
IVO Integrity and Verification Operation
KCSPC Kansas City Submission Processing Campus
KITA Killed in Terrorist Action
MCC Martinsburg Computing Center
MeF Modernized e-File
MFS
  • Married Filing Separately

  • Multiple Filing Status

MFT Master File Tax
NAICS North American Industry Classification System.
NCOA National Change of Address
NMF Non-Master File
NMI No Middle Initial
NO National Office
NR No Record
NRA Non-Resident Alien
OSPC Ogden Submission Processing Campus
PAO Process As Original
PCD Program Completion Date
PDS Private Delivery Service
PER REP Personal Representative
POA Power of Attorney
POD Post of Duty
P-TIN Primary Taxpayer Identification Number
PY Prior Year
RICS Return Integrity and Correspondence Services
RPC Returns Processing Code
RPS Remittance Processing System
SERP Servicewide Electronic Research Program
SPC
  • Special Processing Code

  • Submission Processing Center

SSA Social Security Administration
SSI Supplemental Security Income
SSN Social Security Number
S-TIN Secondary Taxpayer Identification Number
TAS Taxpayer Advocate Service
TC Transaction Code
TE Tax Examiner
TIN Taxpayer Identification Number
TP Taxpayer
TR Trustee
TY Tax Year
USPS United States Postal Service
VA Veterans Administration
VITA Volunteer Income Tax Assistance
W/H Withholding