The Error Resolution System (ERS) is an online computer application used by tax examiners to correct errors identified on tax returns during Generalized Mainline Framework (GMF) processing in compliance with USC Title 26.

USC Title 26 provides authority by defining tax law and requirements.

IRC 6213(b) provides the authority for resolution of mathematical and clerical errors identified during processing of tax returns.

Policy Statements for Submission Processing are contained in IRM 1.2.1.4, Policy Statements for Submission Processing Activities.

The SP Director monitors operational performance for the Submission Processing campuses.

The Operations Manager monitors operational performance for their operation.

The team manager/lead monitors performance and ensures employees have the tools to perform their duties.

The team employees follow the instructions contained in this IRM and maintaining updated IRM procedures.

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

Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors the ERS reports following procedures in IRM 3.30.124.

Program Effectiveness: The program goals are measured by the following reviews:

Annual Review: This IRM is updated and reviewed annually to ensure accuracy and promote consistent tax administration. Review and concurrence is performed by affected offices according to the clearance process established in IRM 1.11.9, Internal Management Documents, Clearing and Approving Internal Management Documents (IMD), prior to publishing.

All tax examiners must submit a request via the Business Entitlement Access Request System (BEARS). This request must be approved by management before the employee gains access to the Error Resolution System.

Tax returns in ERS are worked on a First in First Out (FIFO) basis as they are received from input systems through the General Mainline Framework (GMF).

The list of terms and/or abbreviations used throughout this IRM are located in Exhibit 3.12.2-15.

Use the following required websites, job aids, and tools to complete the work.:

This IRM section provides instructions for Individual Master File (IMF) Error Resolution System (ERS) processing. The instructions in this manual are for correcting the following:

ERS will place error records into the Error Inventory.

When the error record displays on the computer screen, the tax examiner will take one of the following actions:

The instructions in this manual are for Form 1040, Form 1040(SP), Form 1040-SR, and Form 1040-SR(SP). Form 1040A and Form 1040EZ were made obsolete in Tax Year 2018 (TY18); all Forms 1040A or 1040EZ must be converted to Form 1040 before processing.

Form 1040-SR was introduced in Tax Year 2019 (TY19). The fields and line numbers of Form 1040-SR are identical to TY19 Form 1040 with a larger font size and expanded form length. Form 1040(SP) and Form 1040-SR(SP) are Spanish-language versions of Form 1040/1040-SR with the same fields and line numbers as Form 1040. All instruction for Form 1040 applies equally to Form 1040-SR, 1040(SP) and Form 1040-SR(SP). Form 1040-SR will be processed with Document Code 05 or 06 in the document locator number.

ERS section and error code screen displays for all returns have been realigned to follow the layout of TY20 Form 1040. Fields in Sections 01 through 05 are aligned as follows:

Throughout this manual, forms will be referred to by numbers and schedules will be referred to by letters and numbers.

The following introductory information is contained in this subsection of the manual:

Instructions in this manual are for a typical return. Apply the instructions as far as possible when a unique situation exists. Refer any unusual situations and complex cases to the lead tax examiner.

Lines in this manual marked with # are for official use only and must not be disclosed.

This manual is the main source of information for correcting the error record on the computer screen and the related return. Refer to IRM 3.12.2.1.7, Related Resources.

When a conflict between any reference, job aid, or training material and this manual occurs, the manual instructions take precedence.

Deviations from procedures in this IRM may be granted only in accordance with the policy set forth in IRM 1.11.2.2.4.

This manual is organized so that correction procedures can be located quickly. All related procedures are contained in a single location, whenever possible.

The text is organized as follows:

Records will be placed into the Error Inventory or the Workable Suspense Inventory for correction.

You must do one of the following when the error record displays on the screen:

ERS screen display corrections may also include correcting errors in editing and transcription on the return.

The following information will be shown in the header portion of each error record on the Error Screen Display:

Use the appropriate Command Codes (CC) when correcting the Error Inventory and the Workable Suspense Inventory or when more research is necessary. The ERS and IDRS Command Codes are as follows:

When IDRS is unavailable, SSPND 351.

An ERS Action Code indicates that the document is missing specific information, must be suspended, and/or must be removed from processing. The ERS Action Code definitions in Exhibit 3.12.2-1 indicate if correspondence, in-house research, or other action(s) are required.

Action Codes which are edited to the lower center margin of the return indicate actions taken by Code and Edit (C&E) Tax Examiners.

Correspondence Action Sheets (Form 6001 and Form 6001-A) are attached by C&E when initiating correspondence.

When routing within the campus for in-house research it is not necessary to provide further explanation unless specific instructions exist.

Any Action Code assigned by C&E is transcribed and will always display as a Priority 1 Error.

Correction Procedures - Use CC SSPND, RJECT, or NWDLN to enter an Action Code on the record, correct an invalid code, resuspend, or delete a record from ERS. If the Action Code assigned by C&E or transcribed by ISRP is invalid or incomplete, use 000 as a Clear Code to delete the Action Code.

Enter a valid Action Code with CC SSPND to clear the record from the screen and place it in either Workable or Unworkable Suspense.

Enter CC RJECT to delete the ERS record from ERS Inventory and the Service Center Control File (SCCF). Only Action Codes 620, 630, 640, 651, 660 and 670 are valid with CC RJECT.

Enter an Action Code with CC NWDLN to delete the record from ERS and the SCCF and establish a new DLN for input.

ERS allows for the on-line revalidation of the TIN and name control using the Online Entity System (OLE). Corrections made in ERS to TIN and Name Control will revalidate by accessing the National Account Profile (NAP). The Error Codes where this occurs for primary taxpayers are as follows:

The Error Codes where NAP revalidation takes place for Secondary SSN, dependents and Earned Income Credit (EIC) children are:

The Error Codes where NAP revalidation takes place for Schedule H information (employer identification numbers (EINs) only) are:

Various Error Codes will provide instructions to move your cursor to the bottom of the screen and transmit. This will send the record back out for revalidation by the NAP.

Taxpayer Notice Codes (TPNC) are used when a math error is present involving the tax liability or refund/amount owed. TPNCs are entered on the ERS screen display following the literal NC.

The TPNC entered will print on the notice sent to the taxpayer to explain the change(s) made to the return.

Once a code is transmitted to the record, it cannot be changed unless a correction causes an Error Code with a higher priority or a correction erases an Error Code previously cleared with a TPNC. See IRM 3.12.2.2.13.4(4) and (5).

A TPNC assigned on an Error Code will redisplay on subsequent displays of that record.

ERS can automatically process up to five TPNCs. If more than five TPNCs are required, enter TPNC 100 in the fifth position. See IRM 3.12.2.2.9 (10).

Converted returns: When correspondence is required to correct a converted return, assign TPNC 111 as the first TPNC. Assign the appropriate TPNC to describe the error condition.

If the same math error code redisplays, the TPNC assigned may not be valid for that Error Code. See error code instructions in IRM 3.12.3 for a list of valid TPNCs.

If you need to change information on the screen and assign a TPNC;

Ripple Errors: An error may ripple through a return, changing the taxpayer's figures that were originally correct. These ripple errors, especially changes in AGI and taxable income, can cause error codes to display that would not otherwise have generated. If an error code is the direct result of a ripple error, assign any previously assigned TPNC.

Use TPNC 100 and take the appropriate action when the following apply:

If any of the following apply, indicate on Form 4227 the error condition and TPNCs that would be assigned and SSPND 640 to return to originator:

Computer Assisted Review of Error Resolution System (CARE) is the online quality review of Taxpayer Notice Codes (TPNC) initiated by the Error Resolution System (ERS).

CARE is a Computer Assisted Review. All statistical data regarding TPNCs and tax examiner accuracy is gathered by computer programs and downloaded to a database for analysis.

CC QRSEL is used to select documents to stay in the ERS Database one additional day to allow for TPNC review and correction. The selection can be made using the following criteria:

Documents are reviewed and reworked using instructions for specific error conditions.

Corrected work is then released as usual to subsequent functions. With the CARE process, corrected TPNCs posted to the Master File match the notice received by the taxpayer.

For 2002 and later, ERS Tax Examiners are not required to enter a CAPR Code.

If an entry is made in the first position after the field designator, a CAPR error message will display with the Valid CAPR Codes (M, C, T, E, D, S, and Blank).

Do not correspond on returns TY12 and prior. Use No Reply procedures for missing information on TY12 and prior returns.

Determine if a valid signature is present. See IRM 3.12.2.2.5.2.4 for complete signature instructions.

Correspond if a return is incomplete or illegible and cannot be processed.

Correspond for all missing information prior to referring the return to other IRS entities (e.g., Exam, Entity, etc.) or converting to Form 1040.

Stop processing the return when you identify a correspondence issue and:

A correspondence action sheet (CAS) is a form used to initiate a letter requesting information from a taxpayer. The following CAS forms are used:

Prepare Form 6001 to initiate Letter 12-C using the following steps:

For paper returns, attach the CAS to Form 1040below the caption area.

For MeF, correspondence will be input by tax examiners before suspending the document in IDRS. Input the letter using the IAT CAS Letter Tool.

Enter CC SSPND with the applicable action code below:

Enter SSPND 640 to send the return to the originator if any of the following is present, or return is incomplete or unprocessable:

The ERS system will identify errors according to type and priority as follows:

Taxpayers sometimes file returns with Form 1040 to correct or change previous returns. Some taxpayers send copies of original returns with payments or correspondence.

Process the return as an original if the phrase "No TC 150," "Secured by Collection," or "TC-599" -XX is anywhere on the return.

Process a photocopied return as an original when "Process as Original" (PAO) has been edited on the return, indicating that Exam has the original, delinquent return.

Process any return with the phrase PAO in the upper left corner of the return as an original return so that it may be posted as a duplicate.

Most Substitute For Returns (SFRs) have been automated and are now called ASFRs.

Take the following action when an ASFR is received in ERS. ASFRs are usually Section 01 validity errors (e.g., a ZIP Code problem or an invalid character). You will not have the actual document:

SSPND 331 (Rejects AC 335) any return on which the taxpayer:

A Frivolous Return Process stamp in the upper left hand corner should be present if the return has already been reviewed by the Exam FRP Coordinator. Do not SSPND 331, continue processing.

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If you suspect a return is frivolous, refer to the following steps. Do not resuspend a return to the same office a second time. If a second referral is necessary, make sure it meets the criteria for referral to the second office.

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If a return meets any of the conditions in (1), void the return with SSPND 620 (For MeF, print all forms, schedules, attachments, and Code and Edit Values), and route it via overnight shipping to the following address:
Kansas City Submission Processing Campus
Accounting Control/Services Operation NMF Stop 6263 P6
333 W. Pershing Rd.
Kansas City, MO 64108

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Consistency errors in the range 5XX and 6XX may display because of the truncated AGI. Keep the effect of the truncated AGI in mind when you follow the procedures at those error codes.

An Injured Spouse allocation request can be filed by one spouse to protect their share of a joint overpayment. Injured Spouse returns can be identified by one of the following:

Use the following table to determine procedures for handling Injured Spouse claims:

Taxpayers file Form 8857 to request relief from a tax liability for which they believe only the spouse should be held responsible. Three types of relief from joint and several liability are available.

Taxpayers are instructed to file Form 8857, Request for Innocent Spouse Relief, to request relief if they are making the preceding claims.

When the taxpayer attaches correspondence to the return and indicates Innocent Spouse, Separate Liability Election, Equitable Relief, Joint and Several Liability, or Form 8857 is attached to the return, enter 3 in Field 01CCC.

Innocent Spouse Relief requests are processed in Cincinnati only. When the taxpayer attaches correspondence to the return that identifies them as a claimant or when Form 8857 is attached to the return:

Send all claims daily, via traceable mail, to the following address:
Cincinnati Internal Revenue Service Center (CIRSC)
Stop 840F

Treat any return with an address outside the 50 United States and District of Columbia as an international return.

International tax returns are identified by the presence of one of the following:

Except in AUSPC use SSPND 651 to forward any international returns described in paragraph 1 or 2 to AUSPC for immediate processing. In AUSPC use SSPND 610 to have such returns renumbered.

Route all returns identified as KITA/KIA, KITA-Oklahoma City, KITA-9/11, or KITA-Anthrax to the KITA coordinator in Accounts Management for processing.

If the taxpayer writes Sec 692(d)(2) on the Other Payments line (line 65 for 2001 and line 59 for TY1995 returns only) of Form 1040 with a money amount to the right, Code and Edit should route to the KITA/KIA coordinators. Convert Form 1040A/EZ with Sec 692(d)(2) written anywhere on the return to a Form 1040 before sending the return to the KITA/KIA coordinator.

If the KITA/KIA coordinator determines that the return does not qualify for KITA/KIA, the coordinator will attach a Form 4227 notating Not eligible for KITA/KIA to the front of the tax return. The Form 1040 will be returned to Code and Edit to complete processing. If the KITA/KIA coordinator determines that the return is not eligible under Sec 692(d)(2), Code and Edit will X any amount on the return where the taxpayer has written Section 692(d)(2).

If the KITA/KIA coordinator determines that the return is not eligible under Sec 692(d)(2), ERS should enter the computer's amount for tax in Field 94TTV and assign TPNC 650.

If Code and Edit failed to identify a return as KITA/KIA, ERS should take the following action:

If the KITA Coordinator determines the taxpayer qualifies for KITA, the Coordinator will ship the return to the Kansas City KITA Coordinator.

The KITA Coordinator will notify ERS Suspense when the return is routed to the Kansas City KITA Coordinator for processing. ERS Suspense should RJECT 640 to remove the document from ERS inventory.

For TY09 and later, the IRS offers tax relief for civilian spouses of active-duty members of the uniformed services. The Military Spouse Residency Relief Act of 2009 grants an extension of time to pay the income tax until October 15, 2010, without penalty.

To elect the extension, the taxpayers filing a joint return write the phrase MSRRA on the top of their tax return.

Taxpayers who file under the filing status married filing separately must attach the declaration below in addition to writing the phrase MSRRA on their return:
I am claiming _________________ as my residence or domicile under the Military Spouses Residency Relief Act (MSRRA). Under penalties of perjury, I declare that I am qualified for relief under MSRRA because I am present in ______________ solely to accompany my spouse who is a service member serving in compliance with military orders, and my claimed residence or domicile is the same as my spouse’s residence or domicile.

The declaration must be signed and dated by the taxpayer. Neither a stamped signature nor a faxed signature is permitted.

Enter M and P in Field 01CCC when the taxpayers request an extension under MSRRA and satisfy the requirements.

Members of the US armed forces paid by the US armed forces and serving in a combat zone or in a qualified hazardous duty area are entitled to an exclusion of wages earned in that zone and certain extensions of time for filing and paying. To identify that they are entitled to certain extensions of time, these taxpayers write the location or operation of the military endeavor on the top of their tax return.

Do not allow write-ins of income exclusions for combat zone pay. If the taxpayer excludes income earned in a combat zone, enter Y in Field 01CCC. Delete the exclusion on line 8z of Schedule 1 of Form 1040 or restore in full the wages on line 1 of Form 1040. Assign TPNC 165. For additional information, see EC 260.

Take the following appropriate action when one of the military operations listed is noted on the return:

Enter Y in Field 01CCC if the taxpayer notes a combat zone or tax period not listed in the preceding table.

For further information about military returns, see EC 260.

The Natural Disaster / Emergency Relief Program provides relief from late filing and/or late payment penalties for taxpayers in declared disaster or emergency areas.

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It is necessary to convert all Form 1040A or Form 1040EZ to a Form 1040 for processing.

When working a converted return and a TPNC is required to resolve the error, assign TPNC 111 as the first notice code to inform the taxpayer the return has been converted to a Form 1040.

SSPND 640 to send return back to the originator (Accounts Management, Exam, etc.) when incorrect changes will make the return unprocessable or create an unpostable condition.

SSPND 610 when Form 1040 is filed for a deceased taxpayer and information on the return indicates that a Form 1041 (U.S. Fiduciary Income Tax Return) (Estate/Trust Return) should be filed.

Form 1040 identified as Injured Spouse returns should be batched together in blocking series 920-929. See IRM 3.12.2.3.5 to convert such returns.

If information is missing, SSPND 211 to correspond before converting the return.

Take the following actions for misblocked returns.

The computer is programmed to perform calculations for the current year and the two prior years. Follow current-year procedures to resolve errors for these three years. Returns for TY20 and prior may require a manual computation. Follow the applicable prior-year procedures.

In processing year 2024, Code and Edit will edit TY23 line numbers on TY22 and prior forms and schedules when there is an entry to be transcribed.

Validity errors and math errors are identified and corrected in the same manner as with current-year returns, with some exceptions or variations. These exceptions or variations are listed in the section descriptions or located at the end of the error code.

Use the following general guidelines when processing prior-year returns:

Tax returns that are being put through the system again will generally have a Form 3893 attached indicating what, if any, actions were taken. The following are some of the reasons that documents will be re-entered or reinput:

The following are general guidelines for working Re-entry returns.

The Taxpayer Advocate Service (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 that an IRS system or procedure is not working as it should. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for helping taxpayers who have unresolved problems with the IRS. Refer to IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for a complete list of TAS Case Criteria.

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

A referral to a TAS office is not necessary even if TAS case criteria is met if an operating division or function can immediately resolve the issue within 24 hours. It is important that 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 13.1.7.5, Same Day Resolution by Operations.

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.

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 within 24 hours, refer the case to TAS. A taxpayer should 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.

Taxpayers, their representatives, or IRS employees may complete Form 911, Request For Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), when a taxpayer meets TAS criteria. Refer Form 911 to the Local TAS Office within 24 hours of receipt. See Exhibit 3.12.2-12, Attachment Guide, for procedures for routing Form 911 to the TAS Office.

The following types of cases are exceptions to TAS criteria and should not be referred to TAS:

Any processing center can process electronic returns with command code (CC) CMODE. CMODE allows an IDRS user access to different IDRS databases. To change modes, enter CMODE and a two-digit abbreviation for another center. Refer to Job Aid Book 2515-015 for procedures for the use of CC CMODE.

If you have to suspend an electronic return for routing out of ERS, create a paper trail by following these steps.

If the IRM instructs you to assign a TPNC 100, create a paper trail by following these steps.

If your site is helping the primary site work MeF ERS 100 work the helping site is required to issue the correspondence and use the primary sites signature code. All Unpostable, Entity, Accounting Function, Review or Reject function issues are the responsibility of the primary site.

If a center takes on some inventory from another center, the helping centers’ CARE analyst works with their campus P&A to establish communications, and arrange how and when the helping center is to transfer returns with TPNC 100 to the primary center. The transfer of returns with TPNC 100 must take place daily.

Scanned Paper Returns can be identified in the Employee User Portal (EUP) by the following:

If the return is filed by a spouse, personal representative (executor, administrator, fiduciary designee or trustee) or an individual other than the deceased taxpayer, you may have to request documentation to verify the legal right of the filer to submit the return on behalf of the deceased taxpayer.

If filers report wages or other income or withholding that doesn't belong to the primary or secondary taxpayer, allow only the income and withholding for the primary or secondary taxpayer. Adjust the return and assign TPNC 112.

If the income and withholding you excluded belongs to a dependent claimed on the return, take the following actions:

If the income and withholding statements do not belong to the Primary or Secondary taxpayers or the dependents:

If a return is received without any income documentation (e.g., W-2, 1099, etc.) and page 1 and page 2 are two different taxpayers, research using CC ERINV to determine if there is another return currently being processed. If found, associate with return. If research shows no other return is currently being processed, SSPND 640.

If the taxpayer includes in the tax return income from a tax year different from that of the tax period of the return (e.g., W-2's for more than one tax year, or income statements for another tax period, etc.), allow only the income and withholding for the year of the tax return in hand. Adjust the taxpayer's figures to include only income and withholding for that tax year.

Assign TPNC 759

If the taxpayers' return includes page 1 and page 2 from two different tax periods take the following actions:

For all other income and withholding statements that do not belong to that tax period, take the following actions:

Some undocumented workers work under an SSN and receive income and withholding statements from employers in the name and SSN of the holder of the SSN, and they attach those documents to their tax return. They file their tax return under their name and ITIN. Accept these returns. Do not correspond because of the discrepancy between the name and SSN in the income and withholding statements and the name and ITIN in the return.

Allow the income and withholding and process the return according to procedures.

Pursue discrepancies between the income and withholding statements and the corresponding figures in the return according to normal procedures. Do not consider the returns suspect.

Section 01 contains the following fields:

The entity area consists of the taxpayer's name, address and SSN. The taxpayer's name, address and SSN (Fields 01PNC through 01ZIP) are transcribed as short entity, partial entity, intermediate entity, or long entity.

The following table contains Entity types:

Prisoner Returns: If Code and Edit has underlined part of the entity information at the top of the return, that is an indication it should be transcribed. If not present, search the return packet for indications that the taxpayer is incarcerated; if found, enter the Prisoner ID on NL2 to correct the error. Common indications of incarceration include (but are not limited to):

Correction procedures for Section 01 fields follow.