Error Code 026 Correction - Page 2 of 3This page (2 of 3) contains a decision flowchart for the tax examiner to use when attempting to correct error code 026.Research BMFOL I. Is MFT 42 present?NOEnter C in the Clear Code field.YESAre there returns posted for MFT 42? (A Y in the Posted Return column shows a return is posted.)NOSSPND 351 and attach Form 4227 for input of TC 016, or follow local procedures.YESAre all of the posted returns for MFT 42 subsequent to the Tax Period of the return?YESSSPND 351 and attach Form 4227 for input of TC 016. NOTE: If extensions, payments, or credits need to be moved, prepare Form 3465.NODo the postings prior to the tax period of the return agree with the FYM of the document? NOTE: If all postings are for the same fiscal year and there are no dates on the top of page 1, change the FYM of the document to the fiscal year.YESSSPND 351 and attach Form 4227 for input of TC 016, or follow local procedures.NOCan you clearly determine from BMFOL I research that the return should post as filed? (See example below)YESSSPND 351 and attach Form 4227 for input of TC 016, or follow local procedures.NOCorrespondBMFOL I EXAMPLEEXAMPLE: The return is filed for calendar year 12 (TP 200612). BMFOL I shows:Tax Period 200512 Posted Return YTax Period 200612 Posted Return NTax Period 200712 Posted Return YTax Period 200812 Posted Return YThe tax return for 200612 still needs to post. In this example, SSPND 351 for input of TC016, or follow local procedures.