Audit Code “5” - Ineligible Fiscal Year FilersFigure 3.11.14-11 shows an example of editing Audit Code 5 on a completed Tax Year 2020 Form 1041. The taxpayer indicated a fiscal year beginning February 1,2020 and ending January 31, 2021. The edited tax period 1901 is written above the OMB No. 1545 0092. The taxpayer checked the Complex Trust Box in Section A and Fiduciary Code 3 is edited to the right of the Simple Trust box. There is no indication the taxpayer qualifies to file on a fiscal year basis as explained in the above text. Audit Code 5 is edited to the left margin next to line 10 in 1 - 5 format.