UPC 164 RC 0, ES Credits and Withholding Credits ReversedFigure 3.12.179-39 shows how to correct UPC 164 RC 0. Displayed is a partial first page of Form 1040 and a partial second page of Form 1040 showing line 17, Federal income tax withheld, 600.00 and line 18d, 2019 estimated tax payments and amount applied from 2018 return, 4,999.00. Next are displayed two Form W-2’s, showing federal taxes withheld of 4,490.00 and 509.00. Notation: Forms W-2 verify that withholding and ES Credit amounts are reversed on the return. Second notation: Release the case using URC 8 instructing Rejects to correct both the ES Credit and withholding amounts. Input TC 599 AC 017/018 as appropriate.