Part 3. Submission Processing

Chapter 12. Error Resolution

Section 3. Individual Income Tax Returns

3.12.3 Individual Income Tax Returns

Manual Transmittal

November 03, 2023

Purpose

(1) This transmits revised IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

Material Changes

(1) IRM 3.12.3.3.2.2(1) Corrected Error Code 002 invalid conditions as more than 38 months after the tax period. IPU 23U0016 issued 01-03-2023.

(2) IRM 3.12.3.4.9.4(2) Revised Reply procedures when evaluating the validity of documents received with the reply. IPU 23U0157 issued 01-23-2023.

(3) IRM 3.12.3.4.10.3(13) Added an instruction to clear Error Code 019 after all required actions have been taken. IPU 23U0157 issued 01-23-2023.

(4) IRM 3.12.3.5.8.4(7) Changed Field 01SPC to Field 01FPC, and added an instruction to enter Form Processing Code 9 when Form 14039(SP) is attached. IPU 23U0016 issued 01-03-2023.

(5) IRM 3.12.3.5.8.5(1) Added a reference to No Reply instructions regarding decedent returns. IPU 22U1024, issued 10/14/2022.

(6) IRM 3.12.3.5.9.4(8) Changed Field 01SPC to Field 01FPC, and added an instruction to enter Form Processing Code 9 when Form 14039(SP) is attached. IPU 23U0016 issued 01-03-2023.

(7) IRM 3.12.3.5.9.5 Deleted instruction to enter U in Field 01CCC. IPU 22U1024, issued 10/14/2022.

(8) IRM 3.12.3.6.2.2(1) Revised Error Code 034 invalid conditions as Computer Condition Code Q is not present. IPU 23U0016 issued 01-03-2023.

(9) IRM 3.12.3.6.3 Added new Error Code 038 for ScanPaper vendor literals.

(10) IRM 3.12.3.7.3.3(2) and (9) Added information regarding Computer Condition Codes on decedent returns. IPU 23U0672 issued 05-31-2023.

(11) IRM 3.12.3.8.2.2(1) Corrected Error Code 064 invalid conditions as Total Wages, Field 03TWG. IPU 23U0016 issued 01-03-2023.

(12) IRM 3.12.3.9.6.3(2) Revised procedures when Field 04ALP is blank. IPU 23U0295 issued 02-23-2023.

(13) IRM 3.12.3.9.7.3(2) Added an instruction when Error Code 078 will display after amount is deleted from Field 04ALP. IPU 23U0295 issued 02-23-2023.

(14) IRM 3.12.3.9.7.3(2) through (4), Added an exception if multiple dates of divorce or separation agreements are noted. IPU 23U0180 issued 01-26-2023.

(15) IRM 3.12.3.10.4.1(1) Added Field 03WG to Error Code 086 fields displayed. IPU 23U0255 issued 02-10-2023.

(16) IRM 3.12.3.10.4.3(3) Revised procedures to GTSEC 03 to enter an amount in Field 03WG and adjust Field 03TWG. IPU 23U0016 issued 01-03-2023.

(17) IRM 3.12.3.13.3.1 Revised Error Code 121 fields displayed to remove the Clear Code field

(18) IRM 3.12.3.13.3.2(1) Updated the invalid conditions for Error Code 121. IPU 23U0157 issued 01-23-2023.

(19) IRM 3.12.3.13.3.3(4) and (5) Updated instructions for MeF returns and Field 97MEW>. IPU 23U0203 issued 02-01-2023.

(20) IRM 3.12.3.13.3.3(7) Revised procedures for the computation of uncollected tax in excess Social Security tax. IPU 23U0446 issued 03-21-2023.

(21) IRM 3.12.3.13.3.5 Added Allowable Taxpayer Notice Codes for Error Code 121.

(22) IRM 3.12.3.19.8.3(3) Added a reference to Rejects IRM 33.12.37 for reply and no reply procedures on Section 965 returns. IPU 22U1024, issued 10/14/2022.

(23) IRM 3.12.3.19.8.3 Updated IRC 965 processing instructions. IPU 23U0219 issued 02-03-2023.

(24) IRM 3.12.3.20.2.3(9) Removed MeF from the instruction so that it applies to all returns. IPU 22U1024, issued 10/14/2022.

(25) IRM 3.12.3.20.2.5(1) Revised the TY20 instructions when there is an amount on Schedule 2, line 2. IPU 23U0810 issued 07-07-2023.

(26) IRM 3.12.3.21.1.2(1) Updated the invalid conditions for Error Code 201. IPU 23U0157 issued 01-23-2023.

(27) IRM 3.12.3.21.1.3(2) through (6) Revised correction procedures for Forms 2441, 8839, and 8919, and added instructions to clear Error Code 201 in certain conditions. IPU 23U0157 issued 01-23-2023.

(28) IRM 3.12.3.21.1.3(3) Added procedures for Field 38ETB in Error Code 201. IPU 23U0203 issued 02-01-2023.

(29) IRM 3.12.3.21.1.3(6) and (7) Added instructions to adjust the amount in Field 03TWG when there is a transferring or computation error. IPU 23U0612 issued 05-09-2023.

(30) IRM 3.12.3.21.1.3(8) Added instruction to clear Error Code 201 after all required actions have been taken. IPU 23U0295 issued 02-23-2023.

(31) IRM 3.12.3.21.9.7(2) Added TPNC 558 to Error Code 211 allowable TPNCs. IPU 23U0446 issued 03-21-2023.

(32) IRM 3.12.3.22.1.1(1) Added Field 03AGI and computer fields to Error Code 214 fields displayed. IPU 23U0255 issued 02-10-2023.

(33) IRM 3.12.3.22.1.4(6) Added procedures for the box on Form 1040, line 6c, lump-sum election method. IPU 23U0157 issued 01-23-2023.

(34) IRM 3.12.3.22.1.5(4) Added procedures for the box on Form 1040, line 6c, lump-sum election method. IPU 23U0157 issued 01-23-2023.

(35) IRM 3.12.3.22.1.9(2) Added TPNC 501 to Error Code 214 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(36) IRM 3.12.3.22.3.5(4) Revised the conditions for adding Special Processing Code E. IPU 23U0612 issued 05-09-2023.

(37) IRM 3.12.3.22.7 Marked Error Code 225 as reserved.

(38) IRM 3.12.3.22.11.1 Removed Field 04TUI from the Fields Displayed in Error Code 229 and throughout this IRM.

(39) IRM 3.12.3.22.11.20(2) Added TPNC 133 to Error Code 229 allowable TPNCs. IPU 23U0446 issued 03-21-2023.

(40) IRM 3.12.3.22.13.3(5) Added instruction for TY21 to enter M in Field 01RPC in certain conditions. IPU 23U0295 issued 02-23-2023.

(41) IRM 3.12.3.22.5.4(4) and (5) Added procedures regarding TPNC 148 and TPNC 147. IPU 23U0180 issued 01-26-2023.

(42) IRM 3.12.3.22.8.3(2) Added procedures regarding when both boxes are checked on line 1 of Form 8889. IPU 23U0810 issued 07-07-2023.

(43) IRM 3.12.3.22.11.20(2) Added TPNC 168 to Error Code 229 allowable TPNCs. IPU 23U0255 issued 02-10-2023.

(44) IRM 3.12.3.22.11.20(2) Added TPNC 207 to Error Code 229 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(45) IRM 3.12.3.22.12.7(2) Added TPNC 207 to Error Code 230 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(46) IRM 3.12.3.23.5.3(3) Changed Field 01SPC to Field 01FPC for code D when a disaster loss is claimed on Form 4684. IPU 23U0016 issued 01-03-2023.

(47) IRM 3.12.3.23.7.4(1) Changed Field 01SPC to Field 01FPC for code D when a disaster loss is claimed on Form 4684. IPU 23U0016 issued 01-03-2023.

(48) IRM 3.12.3.23.9.3(5) Added TY19 instructions to manually compute qualified business income deduction in certain circumstances. IPU 23U0255 issued 02-10-2023.

(49) IRM 3.12.3.23.9.3(5) and (6) Added instructions for manually computing qualified business income deduction limitation on TY19 and TY18 returns. IPU 23U0612 issued 05-09-2023.

(50) IRM 3.12.3.23.9.3(6) Added instructions when there is a negative amount for capital gain on Form 8995 or Form 8995-A. IPU 23U0810 issued 07-07-2023.

(51) IRM 3.12.3.23.9.5(1) Added TPNC 101 to Error Code 249 allowable TPNCs. IPU 23U0255 issued 02-10-2023.

(52) IRM 3.12.3.23.9.5(1) Added TPNC 558 to Error Code 249 allowable TPNCs. IPU 23U0446 issued 03-21-2023.

(53) IRM 3.12.3.23.10.7(5) Changed Field 01SPC to Field 01FPC for code D when a disaster loss is claimed on Form 4684. IPU 23U0016 issued 01-03-2023.

(54) IRM 3.12.3.23.10.8(11) Added instructions when there is no entry for standard deduction on Form 1040, line 12. IPU 23U0612 issued 05-09-2023.

(55) IRM 3.12.3.24.2.2(1) Changed the invalid conditions of Error Code 256 to reflect current programming amounts. IPU 23U0063 issued 01-06-2023.

(56) IRM 3.12.3.24.2.2(1) Corrected the invalid conditions of Error Code 256 to reflect updated programming amounts for TY22. IPU 23U0295 issued 02-23-2023.

(57) IRM 3.12.3.24.2.3(3) and (4) Added procedures to suspend TY22 returns in certain conditions until programming is updated. IPU 23U0063 issued 01-06-2023.

(58) IRM 3.12.3.24.2.3 Removed procedures to suspend TY22 returns after programming has been updated. IPU 23U0295 issued 02-23-2023.

(59) IRM 3.12.3.24.4.3(4) Added procedures when "fractional exemption" is indicated on a MeF return. IPU 23U0180 issued 01-26-2023.

(60) IRM 3.12.3.24.4.3(5) and (7) Added correction procedures when credit for repayment of amounts included in income from earlier years is claimed. IPU 23U0016 issued 01-03-2023.

(61) IRM 3.12.3.24.4.9(4) Added instructions for Deemed Payment Election returns. IPU 23U0537 issued 04-24-2023.

(62) IRM 3.12.3.24.4.10(2) Added instructions for Deemed Payment Election returns. IPU 23U0537 issued 04-24-2023.

(63) IRM 3.12.3.24.4.13(2) Clarified procedures for the coding of Unallowable Code 92. IPU 23U0446 issued 03-21-2023.

(64) IRM 3.12.3.24.4.18 Removed instruction to assign TPNC 100. IPU 23U0295 issued 02-23-2023.

(65) IRM 3.12.3.25.2.3(3) Changed Field 01RPC to Field 01FPC for code 5 when Form 6251 is attached. IPU 23U0016 issued 01-03-2023.

(66) IRM 3.12.3.25.3.2(1) Changed Field 01RPC to Field 01FPC for code 5 when Form 6251 is attached. IPU 23U0016 issued 01-03-2023.

(67) IRM 3.12.3.25.3.3(2) Changed Field 01RPC to Field 01FPC for code 5 when Form 6251 is attached. IPU 23U0016 issued 01-03-2023.

(68) IRM 3.12.3.26.4.3(4) Added Tax Year 2021 instruction to enter M in Field 01RPC if line A of Form 8962 is checked. IPU 22U1024, issued 10/14/2022.

(69) IRM 3.12.3.26.7.3(5) Added TY22 to Error Code 276 procedure. IPU 23U0255 issued 02-10-2023.

(70) IRM 3.12.3.26.10.1(1) Added Field 2103 to Error Code 279 fields displayed. IPU 23U0255 issued 02-10-2023.

(71) IRM 3.12.3.26.10.3(3) and (4) Changed Field 21QI to Field 2103 when the child care provider TIN is missing. IPU 23U0157 issued 01-23-2023.

(72) IRM 3.12.3.26.10.3(4) Added a reference to Error Code 280 and clarified due diligence conditions. IPU 23U0446 issued 03-21-2023.

(73) IRM 3.12.3.26.10.3(4) and (5) Revised instruction to GTSEC 21 to delete the entry in Field 2103, and added an instruction to clear Error code 201 in certain conditions. IPU 23U0180 issued 01-26-2023.

(74) IRM 3.12.3.26.10.10(3) Added instruction if Code & Edit has X’d prior year expense amount when the required statement is missing or incomplete. IPU 22U1024, issued 10/14/2022.

(75) IRM 3.12.3.26.11.4(3) Changed Field 21QI to Field 2103 when the child care provider TIN is missing. IPU 23U0157 issued 01-23-2023.

(76) IRM 3.12.3.26.11.4(4) and (5) Clarified procedures to assign TPNC 234 and TPNC 244. IPU 23U0180 issued 01-26-2023.

(77) IRM 3.12.3.26.11.5(2) through (4) Added procedures to assign TPNC 245 and to manually compute the credit when the qualifying person is age 13 or older. IPU 23U0063 issued 01-06-2023.

(78) IRM 3.12.3.26.11.5(3) Clarified procedures on TY22 returns when the qualifying persons year of birth is 2009. IPU 23U0180 issued 01-26-2023.

(79) IRM 3.12.3.26.11.5(4) Moved TPNC 245 instructions from paragraph 2j to new paragraph 4. IPU 23U0537 issued 04-24-2023.

(80) IRM 3.12.3.26.11.7 Deleted procedures regarding Field 21QI when the child care provider TIN is missing. IPU 23U0157 issued 01-23-2023.

(81) IRM 3.12.3.26.11.8(4) Added procedures for Field 2103 when there are issues with the child care provider TIN. IPU 23U0157 issued 01-23-2023.

(82) IRM 3.12.3.26.11.9(3) Added instructions for Field 21D when the taxpayer or spouse is a student or disabled. IPU 23U0180 issued 01-26-2023.

(83) IRM 3.12.3.26.11.10(4) Added instructions for TY22 when the prior year expense amount exceeds $2,100. IPU 23U0295 issued 02-23-2023.

(84) IRM 3.12.3.26.16.10(2) Added TPNC 584 to Error Code 285 allowable TPNCs. IPU 23U0446 issued 03-21-2023.

(85) IRM 3.12.3.26.20.2(1) Revised the invalid conditions for Error Code 289. IPU 23U0537 issued 04-24-2023.

(86) IRM 3.12.3.26.21.6(2) Added instructions to identify the point of error in Error Code 290, and added references to Error Code 291 and 299. IPU 23U0537 issued 04-24-2023.

(87) IRM 3.12.3.26.22.3(4) Added an instruction when the credit on Form 5695 Part II is not limited to tax liability. IPU 23U0672 issued 05-31-2023.

(88) IRM 3.12.3.26.22.6(2) Added TPNC 558 to Error Code 291 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(89) IRM 3.12.3.26.23.6(2) Added TPNC 558 to Error Code 292 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(90) IRM 3.12.3.26.27 Added Error Code 298/598 for Form 8936 Schedule A.

(91) IRM 3.12.3.26.28.3(3) Changed Action Code 420 to Action Code 471. IPU 23U0157 issued 01-23-2023.

(92) IRM 3.12.3.26.28.3(6) Added procedures regarding TPNC 263. IPU 23U0255 issued 02-10-2023.

(93) IRM 3.12.3.26.28.5(2) Added TPNC 168 and 570 to Error Code 299 allowable TPNCs. IPU 23U0255 issued 02-10-2023.

(94) IRM 3.12.3.26.28.5(2) Added TPNC 558 to Error Code 299 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(95) IRM 3.12.3.27.2 Added new procedures for Error Code 302, Form 8936 Part II and Part V.

(96) IRM 3.12.3.27.2.10(2) Added TPNC 695 to Error Code 302 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(97) IRM 3.12.3.27.3 Moved General Business Credit procedures from Error Code 302/602 to new Error Code 303/603.

(98) IRM 3.12.3.27.4 Marked Error Code 304 as Reserved.

(99) IRM 3.12.3.27.5.9(2) Added TPNC 570 to Error Code 310 allowable TPNCs. IPU 23U0255 issued 02-10-2023.

(100) IRM 3.12.3.27.6.19(2) Added TPNC 558 to Error Code 314 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(101) IRM 3.12.3.27.8.7(2) Added TPNC 558 to Error Code 318 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(102) IRM 3.12.3.28.6.9(2) Added TPNC 558 to Error Code 329 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(103) IRM 3.12.3.28.10.10(2) Added TPNC 558 to Error Code 333 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(104) IRM 3.12.3.28.15.3(14) Added the year of birth range for TY20.

(105) IRM 3.12.3.27.8.4(2) Added procedure when the box to the left of Schedule 2, line 8 is checked. IPU 23U0446 issued 03-21-2023.

(106) IRM 3.12.3.28.3.6(2) Added TPNC 277 to Error Code 326 allowable TPNCs. IPU 23U0446 issued 03-21-2023.

(107) IRM 3.12.3.28.5.5(2) Revised instructions to dummy Section 58 or 59 for a deceased taxpayer. IPU 23U0537 issued 04-24-2023.

(108) IRM 3.12.3.28.6.3(7) Added instructions when one taxpayer is deceased and Disposition Code I applies. IPU 23U0537 issued 04-24-2023.

(109) IRM 3.12.3.28.10.3(3) Added an instruction to move an amount identified as UT to Field 05USS. IPU 23U0446 issued 03-21-2023.

(110) IRM 3.12.3.28.10.4 Corrected the field designator of Field 03OTX and the description of Other Taxes.

(111) IRM 3.12.3.28.10.7(1) Added instructions to move amount identified as UT to Field 05USS. IPU 23U0446 issued 03-21-2023.

(112) IRM 3.12.3.30.1.3(10) Added procedure to correct Field 47OEI on TY22 returns when the box is checked on Schedule 8812, line 15. IPU 23U0063 issued 01-06-2023.

(113) IRM 3.12.3.30.1.10(2) Added TPNC 244 and 245 to Error Code 344 allowable TPNCs. IPU 23U0446 issued 03-21-2023.

(114) IRM 3.12.3.30.2.4(5) Corrected procedures to refer to the dependents' TIN assignment fields. IPU 23U0157 issued 01-23-2023.

(115) IRM 3.12.3.30.3.5(2) Added TPNC 558 to Error Code 347 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(116) IRM 3.12.3.30.4 Marked Error Code 349 as Reserved.

(117) IRM 3.12.3.30.5.3(8) Added procedures regarding TPNC 263. IPU 23U0255 issued 02-10-2023.

(118) IRM 3.12.3.30.5.4(2) Added TPNC 263 to Error Code 350 allowable TPNCs. IPU 23U0255 issued 02-10-2023.

(119) IRM 3.12.3.30.9.3(3) Revised procedures when more than 20 credit reference numbers and amounts are present. IPU 23U0180 issued 01-26-2023.

(120) IRM 3.12.3.30.10 Added new Error Code 357, Elective Payment Election

(121) IRM 3.12.3.30.10.1(1) Added Field 05RCC to Error Code 358 fields displayed. IPU 23U0255 issued 02-10-2023.

(122) IRM 3.12.3.30.10.2(1) Revised Error Code 358 invalid conditions for Tax Year 2022 - 2021, and for Tax Year 2020 and prior. IPU 23U0016 issued 01-03-2023.

(123) IRM 3.12.3.30.10.3(5) Added correction procedure for Tax Year 2020 and prior when there is an entry in Field 05OPR. IPU 23U0016 issued 01-03-2023.

(124) IRM 3.12.3.30.10.8 Added a subsection with a description and procedures for Field 05SL2. IPU 23U0537 issued 04-24-2023

(125) IRM 3.12.3.30.10.8(2) Added instruction to correspond when unsupported credits are claimed on line 13z of Schedule 3. IPU 23U0180 issued 01-26-2023.

(126) IRM 3.12.3.30.10.11(2) Updated the list of transaction codes to add TC 660. IPU 23U0537 issued 04-24-2023.

(127) 3.12.3.30.11.13 Added Allowable Taxpayer Notice Codes to Error Code 358

(128) IRM 3.12.3.30.13 Marked Error Code 362 as Reserved.

(129) IRM 3.12.3.30.13.5(3) Added a procedure to manually compute the credit when the qualifying person is age 13 or older. IPU 23U0063 issued 01-06-2023.

(130) IRM 3.12.3.30.13.10(3) Added instruction if Code & Edit has X’d prior year expense amount when the required statement is missing or incomplete. IPU 22U1024, issued 10/14/2022.

(131) IRM 3.12.3.30.14.5(2) Added TPNC 242, 263, 283, 681, 682, and 683 to Error Code 364 allowable TPNCs. IPU 23U0255 issued 02-10-2023.

(132) IRM 3.12.3.30.18.9(2) Added TPNC 731 to Error Code 370 allowable TPNCs. IPU 23U0446 issued 03-21-2023.

(133) IRM 3.12.3.30.18.9(2) Added TPNC 178 and 710 to Error Code 370 allowable TPNCs. IPU 23U0612 issued 05-09-2023.

(134) IRM 3.12.3.32.7 Added new Error Code 740, Difference in Balance Due or Refund.

(135) IRM 3.12.3.32.7.3(2) through (6) Added TY22 to several procedures in Error Code 750. IPU 23U0255 issued 02-10-2023.

(136) Exhibit 3.12.3-1 Added instructions when page 2 of Form 1040-SR is not attached or illegible and updated line numbers and procedures for other taxes on Schedule 2. IPU 23U0446 issued 03-21-2023.

(137) Exhibit 3.12.3-1 Updated line numbers for several adjustments to income on Schedule 1. IPU 23U0810 issued 07-07-2023.

(138) Exhibit 3.12.3-2 Added new Taxpayer Notice Codes 825, 826, 827, 828, 829, 830, 831, 832, 833, 834, 835, 836, 837, 838, 839, 840, 841, 842, 843, and 844, and throughout this IRM.

(139) Editorial changes and corrections have been made throughout this IRM to include spelling, punctuation, update of error codes, changes to form and field names, and annual updates.

Effect on Other Documents

This IRM supersedes IRM 3.12.3, dated November 3, 2022 (effective January 1, 2023). This IRM incorporates the following IRM Procedural Updates (IPUs): 23U0016 issued 01/03/2023, 23U0063 issued 01/06/2023, 23U0157 issued 01/23/2023, 23U0180 issued 01/26/2023, 23U0203 issued 02/01/2023, 23U0219 issued 02/03/2023, 23U0255 issued 02/10/2023, 23U0295 issued 02/23/2023, 23U0446 issued 03/21/2023, 23U0537 issued 04/24/2023, 23U0612 issued 05/09/2023, 23U0672 issued 05/31/2023, and 23U0810 issued 07/07/2023.

Audience

Individual Master File (IMF) Error Resolution Department Tax Examiners, Wage and Investment (W&I) Submission Processing Centers

Effective Date

(01-01-2024)

James L. Fish
Director, Submission Processing
Wage and Investment Division

3.12.3.1 (11-27-2020)

Program Scope and Objectives

  1. Purpose: Internal Revenue Manual (IRM) 3.12.3 provides instructions for correcting errors identified by the Error Resolution System (ERS) during processing of Individual Master File (IMF) tax returns.

  2. Audience: These procedures apply to the IRS employees who correct errors on tax returns in ERS including: Lead Tax Examining Technicians and Tax Examining Technicians

  3. Policy Owner: The Director, Submission Processing (SP).

  4. Program Owner: SP, Paper Processing Branch, Code and Edit/ERS Section.

  5. Primary Stakeholders: Submission Processing (SP) and Modernized E-file (MeF)

  6. Program Goals: Correct all errors that are identified using the Error Resolution System (ERS).

3.12.3.1.1 (11-27-2020)

Background

  1. The Error Resolution system is an online computer application used by tax examiners to correct errors identified on tax returns during Generalized Mainline Framework (GMF) processing.

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

3.12.3.1.2 (01-01-2020)

Authority

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

3.12.3.1.3 (01-01-2018)

Responsibilities

  1. The SP Director is responsible for monitoring operational performance for the Submission Processing campuses.

  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 and maintaining updated IRM procedures.

3.12.3.1.4 (11-27-2020)

Program Management and Review

  1. Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors the ERS reports. Daily, weekly, and periodic reports are available to management through Control-D Web Access to manage inventory and capture data for program planning and review. Refer to IRM 3.12.37.4.5, Error Resolution, IMF General Instructions, Related Reports, for a listing and description of ERS reports.

  2. Program Effectiveness: Employees use the following reviews to measure the program goals:

    • Embedded Quality Submission Processing (EQSP) (individual quality review)

    • Computer Assisted Review of ERS (CARE) is an on-line review of Taxpayer Notice Codes (TPNC) assigned by the ERS tax examiner during processing

    • Balanced Measures

    • Managerial reviews

  3. Annual Review: This IRM is updated and reviewed annually to ensure accuracy and promote consistent tax administration. Affected offices clear and provide an assessment following IRM 1.11.9, Internal Management Documents, Clearing and Approving Internal Management Documents (IMD), prior to publishing.

3.12.3.1.5 (11-27-2020)

Program Controls

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

  2. Tax examiners work returns in ERS on a First In First Out (FIFO) basis when received from input systems through the General Mainline Framework (GMF).

  3. Control clerks control the error documents using inventory control procedures in IRM 3.12.37, Error Resolution, IMF General Instructions.

3.12.3.1.6 (01-01-2018)

Terms/Definitions/Acronyms

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

3.12.3.1.7 (01-01-2020)

Related Resources

  1. The table below lists websites, job aids, and tools needed to complete the work in this IRM.

    Resource Title
    IRM 3.11.3 - Contains coding and editing procedures for IMF tax returns Returns and Documents Analysis, Individual Income Tax Returns
    IRM 3.12.2 - Contains instructions for:

    • General Information

    • Special Procedures

    • Sections 01 - 94 with correction procedures for field errors (Priority III errors)

    • Exhibit 3.12.2-1 Action Codes

    • Exhibit 3.12.2-2 Computer Condition Codes

    • Exhibit 3.12.2-3 Return Processing Codes

    • Exhibit 3.12.2-4 Special Processing Codes

    • Exhibit 3.12.2-5 Forms Processing Codes

    • Exhibit 3.12.2-6 Audit Codes

    • Exhibit 3.12.2-7 Unallowable Codes

    • Exhibit 3.12.2-8 Credit-Reduction States and Territories

    • Exhibit 3.12.2-9 Letter 12C Fill-in Paragraphs

    • Exhibit 3.12.2-10 Reasonable Cause for Late Filing or Late Payment (in limited situations) and Failure to Make Estimated Tax Payments Properly

    • Exhibit 3.12.2-11 Three-Digit ZIP Codes

    • Exhibit 3.12.2-12 Attachment Guide

    • Exhibit 3.12.2-13 Examples of Self-Employment Income

    • Exhibit 3.12.2-14 Frivolous Filer Definitions

    • Exhibit 3.12.2-15 Glossary/Acronyms

    		 Individual Master File Error Resolution, General Instructions
    IRM 3.12.37 - Contains general instructions for suspense records, document control, inventories and management reports. IMF General Instructions
    Job Aid Book 2515-014 Error Resolution System (ERS) for Individual Master File Documents for Prior Year Returns
    Job Aid Book 2515-015 Error Resolution System (ERS) for Individual Master File Documents for Current Year Returns
    Job Aid Book 2515-019 Error Resolution System (ERS) for Individual Master File Documents for ERS Managers
    Document 7071 Name Control Job Aid for Individual Master File (IMF) Taxpayers

3.12.3.2 (11-27-2020)

Introduction

  1. 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:

    1. Errors made by taxpayers and tax preparers

    2. Errors made by other IRS employees in the pipeline during return processing

  2. ERS will place error records into the Error Inventory or the Workable Suspense Inventory for correction.

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

    1. Correct the displayed field errors or displayed invalid conditions.

    2. Suspend the document for additional information or removal from pipeline processing.

    3. Assign a Taxpayer Notice Code (TPNC) to inform the taxpayer of a math error.

  4. The instructions in this manual are for processing Form 1040, U.S. Individual Income Tax Return; Form 1040(SP), U.S. Individual Income Tax Return in Spanish; Form 1040-SR, U.S. Income Tax Return for Seniors; and Form 1040-SR(SP), U.S. Income Tax Return for Seniors in Spanish. All IRM instructions for Form 1040 apply equally to Form 1040-SR, Form 1040(SP) and Form 1040-SR(SP).

  5. Form 1040-SR fields and line numbers are identical to 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 and Form 1040-SR with the same fields and line numbers as Form 1040.

  6. Although Form 1040A and Form 1040EZ may be filed for TY17 and prior, these forms must be converted to Form 1040 to be processed. Some information specific to Form 1040A and Form 1040EZ are included for processing these prior year returns.

  7. ERS section and error code screen displays have been realigned to follow the layout of TY23 Form 1040. Fields in Sections 01 - 05 are aligned as follows:

    1. Section 01 - Entity portion of TY23 Form 1040

    2. Section 02 - Form 3471 Edit Sheet

    3. Section 03 - TY23 Form 1040, page 1, line 1 through entire page 2 including paid preparer information.

    4. Section 04 - TY23 Form 1040, Schedule 1

    5. Section 05 - TY23 Form 1040, Schedule 2 and 3

  8. Section 94 includes all the verified fields that are applicable to fields in Sections 01 through 05.

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

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

    • General Guidelines

    • Organization of Text

3.12.3.2.1 (01-01-2018)

General Guidelines

  1. 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.

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

  3. This manual is the main source of information for correcting the error record on the computer screen and the related return. Refer to Related Resources IRM 3.12.3.1.4.

    Note:

    Use the instructions in other IRMs only when specifically instructed in this IRM to do so.

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

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

3.12.3.2.2 (01-01-2017)

Organization of Text

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

  2. The text is organized as follows:

    • Consistency Error and Math Error Codes, 001 - 750

    • Exhibit 3.12.3-1 - No Reply to Correspondence

    • Exhibit 3.12.3-2 - Taxpayer Notice Codes

3.12.3.3 (01-01-2017)

Error Codes 001-009

  1. Instructions for Error Codes 001 to 009 follow.

3.12.3.3.1 (01-01-2017)

Error Code 001 (CE) End-of-Year Reformat

  1. Error Code 001 instructions follow.

3.12.3.3.1.1 (11-23-2021)
Fields Displayed, Form 1040 (EC 001)

  1. This table shows the fields displayed.

    1040 Field Name
    01FSC Filing Status Code
    01TXP Tax Period

3.12.3.3.1.2 (01-01-2020)
Invalid Conditions (EC 001)

  1. Error Code 001 generates for all returns that are in error status at the end of the 2021 processing year.

3.12.3.3.1.3 (01-01-2017)
Correction Procedures (EC 001)

  1. Correct coding and transcription errors in displayed fields.

  2. Move the cursor to the bottom of the screen and transmit.

    Caution:

    Do not transmit when the cursor is before or within Field 01TXP; this will change the tax period to the current programmed year. You must transmit from the bottom of the screen.

3.12.3.3.2 (01-01-2017)

Error Code 002 (CE) Statute of Limitations (PY)

  1. Error Code 002 instructions follow.

3.12.3.3.2.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 002)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01FSC Filing Status Code
    01TXP Tax Period
    01SPC Special Processing Code
    01CCC Computer Condition Code
    01FPC Form Processing Code
    01RPC Return Processing Code

3.12.3.3.2.2 (01-03-2023)
Invalid Conditions (EC 002)

  1. Error Code 002 generates when both of the following exist:

    1. The current processing date is more than 38 months after the ending month of a prior-year tax period of the return (Field 01TXP).

    2. Return Processing Code "K" is not present in Field 01RPC.

3.12.3.3.2.3 (06-24-2022)
Correction Procedures (EC 002)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Take the following actions when the tax period of the return is correct.

    If... And... Then...
    A] The return is coded with SPC B by RIVO, ITVA, AM, or CSCO ASFR,   Enter C in the Clear Field.

    Note:

    Do not send the return to Statute Control for clearance.
    B] No money amounts are present on the return,   Enter C in the Clear Field.

    Note:

    Do not send the return to Statute Control for clearance.
    C] There is an indication on the return of:

    • "OIC/COIC" (Centralized Offer in Compromise),

    • "ICS" (Integrated Collection System),

    • "NFR" (Non-filer Reject),

    • "SFR/6020(b)"

    • "Secured by Exam/Collections" ,

    • "Secured by TE/GE" ,

    • "Secured by TE/GE EP Exam" ,

    • "Dummy Return" noted,

    • Form 14039 or Form 14039(SP) is attached,

    • "ID theft" noted,

    • TC59X is present on the return.

    		   Enter C in the Clear Field.

    Note:

    Do not send the return to Statute Control for clearance.
    D] The return is an original, Has a Statute Control stamp which indicates the return has been cleared by Statute Control, Enter K in Field 01RPC.
    E] The return is an original, Has not been cleared by Statute Control,

    1. Research CC IMFOLT using the primary taxpayer’s TIN and tax period (FSC 2, also research using the secondary taxpayer’s TIN).

    2. If a TC 150 is not present on CC IMFOLT (FSC 2, TC 150 is not present for either taxpayer), enter C in the Clear Field.

    3. If a TC 150 is present on IMFOLT, SSPND 310. (FSC 2, if a TC 150 is present on IMFOLT for either taxpayer or both taxpayers, SSPND 310.)

  3. If the tax period of the return is prior to 196212, SSPND 620.

  4. Use the following table to correct the tax period when it is valid on the return and invalid on the screen display:

    1. If the correct tax period is... Then...
      A] The current programmed calendar year, Delete any entry in Field 01TXP.
      B] Other than the current programmed calendar year,

      1. Overlay with the correct information in Field 01TXP.

      2. Enter the received date in Field 01RCD when EC 044 displays.

3.12.3.3.3 (01-01-2017)

Error Code 003 (CE) Check Digits/P-SSN

  1. Error Code 003 instructions follow.

3.12.3.3.3.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 003)

  1. This table shows the fields displayed.

    1040 Field Name
    01PNC Check Digits/Name Control
    01PS Primary SSN
    01SS Secondary SSN
    01NL1 First Name Line

3.12.3.3.3.2 (01-01-2017)
Invalid Conditions (EC 003)

  1. Error Code 003 generates when Check Digits are present, but are not valid for the Primary SSN.

    Note:

    Check Digits display in the third and fourth positions of the Name Control (preceded by two spaces). These two blank spaces must not be deleted.

3.12.3.3.3.3 (04-25-2022)
Correction Procedures (EC 003)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

    Note:

    NEVER ENTER OR CORRECT CHECK DIGITS.

  2. If the Primary and Secondary SSNs are reversed take the following actions:

    1. Overlay Fields 01PS and 01SS with correct SSNs.

    2. Correct Field 01PNC (name control), if necessary.

    3. Go to the bottom of the screen and transmit.

  3. Search the return and attachments for a valid P-SSN. If you find it, enter the valid P-SSN in Field 01PS.

  4. Research using CC INOLE, NAMEI, and/or NAMES for a valid P-SSN (if the correct P-SSN can’t be located on the return and attachments), and take the following action:

    If research... Then...
    A] Results in a change to the P-SSN,

    1. Overlay Field 01PS with the correct P-SSN.

    2. Overlay Field 01PNC with the Name Control.
    B] Shows the P-SSN is correctly transcribed and the account on the valid side matches the name on the return, Overlay Field 01PNC with the correct Name Control.
    C] Does not allow you to determine the correct P-SSN, SSPND 211.

3.12.3.3.4 (01-01-2017)

Error Code 004 (CE) Primary Name Control Mismatch

  1. Error Code 004 instructions follow.

3.12.3.3.4.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 004)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01PNC Primary Name Control
    >>>> Primary National Account Profile (NAP) Entity Index File (EIF) Name Control
    01PS Primary SSN
    01NA1> Primary NAP Access Indicator
    01NR1> Primary TIN NAP EIF Response Indicator
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
    01TXP Tax Period
    01FSC Filing Status Code
    01CCC Computer Condition Code
    01RPC Return Processing Code
    01EXC Exemption Code
    94EXV Exemption Code Verified
    03BDR Balance Due/Refund
    >>>>> Balance Due/Refund Computer
    03BDR> Balance Due/Overpayment Taxpayer Computer

3.12.3.3.4.2 (01-01-2017)
Invalid Conditions (EC 004)

  1. Error Code 004 generates when the Primary Name Control mismatches the name control on any of the following:

    1. The invalid segment.

    2. The valid segment, and Name Line 1 is not present.

    3. No account is present on the invalid segment and there is either no SSA Name Control or a mismatched SSA Name Control, and CCC X is not present.

3.12.3.3.4.3 (04-25-2022)
Correction Procedures (EC 004)

  1. Go to the bottom of the screen and transmit to validate.

  2. Correct coding and transcription errors and misplaced entries in displayed fields.

  3. If the name line or name control was edited or transcribed incorrectly, enter the correct information in Field 01PNC and/or Field 01NL1.

  4. For TY95 or prior, enter C in the Clear Field.

  5. Search the return and/or attachments for a different SSN.

    1. If a different SSN is found for the primary taxpayer, enter the SSN in Field 01PS.

    2. If Form W-7 is attached, see Exhibit 3.12.2-12, Attachment Guide.

    3. Refer to (8) through (11) when a different SSN is not found.

    Caution:

    If a taxpayer provides both an ITIN and an invalid SSN for the primary taxpayer, ensure the ITIN is present in Field 01PS.

  6. Research the secondary SSN, if present, using CC INOLE for a cross-reference to the primary SSN. If a match is found, enter it in Field 01PS.

    Note:

    Verify the cross-reference SSN to ensure it is the same taxpayer.

  7. If EC 004 redisplays, an unpostable condition may still exist. Re-verify entries and refer to the remainder of the correction procedures.

  8. If the Primary NAP Access Indicator is 0 (zero) or 1, and the Name Control is not present, do the following:

    1. Enter the Name Control in Field 01PNC.

    2. Go to the bottom of the screen and transmit.

  9. If the Primary NAP Access Indicator is 2, research using CC INOLE, NAMEI, NAMES, and/or ENMOD for a valid primary SSN and take the following action:

    If... Then...
    A] A different SSN is found, Enter correct SSN in Field 01PS.
    B] The filer has an ITIN and INOLES shows the ITIN Status Code is I, and you can determine the filer is the same as the taxpayer on the valid segment, Enter the name control from the underprint in Field 01PNC.
    C] The filer is the same as the taxpayer on the valid segment (same first name or initial, middle name or initial),

    1. Adjust the entry in Fields 01NL1 and 01PNC to match the underprinted name control, if the taxpayer is claiming any of the following credits:
      • Child Tax Credit
      • Credit for Other Dependents
      • Education Credit
      • Earned Income Credit
      • Additional Child Tax Credit
      • American Opportunity Credit

    2. Enter X in Field 01CCC, if the taxpayer is not claiming one of the credits listed above.
    D] The filer is not the same as the taxpayer on the valid segment,

    1. Enter O in Field 01RPC (for TY96 and later).

    2. Enter X in Field 01CCC.

    3. Enter Y in Field 01CCC (for TY18 and later).
    E] The Name Control matches any SSA Name Control, Enter C in the Clear Field.

  10. If the Primary NAP Access Indicator is 3, enter Name Line 1 in Field 01NL1 and name control in Field 01PNC, if not present.

    1. After entering the name line and name control or if entries are already present, enter C in the Clear Field.

  11. If the Primary NAP Access Indicator is 8, research using CC INOLE, NAMEI, NAMES, and/or ENMOD for a valid primary SSN and take the following action:

    If... Then...
    A] A different SSN is found, Enter correct SSN in Field 01PS.
    B] The taxpayer has multiple last names on the return, and the underprint for Field 01PNC matches one of them, Adjust the entry in Fields 01NL1 and 01PNC to match the underprinted name control.
    C] The Name Control matches the valid or invalid segment, or any SSA Name Control, Enter C in the Clear Field.
    D] The filer is the same taxpayer on both the valid and invalid segments, Make the name control IRS valid using the instructions following this table in (12).
    E] The filer is the taxpayer on the invalid segment but not the one on the valid segment,

    1. Input TC013 to the invalid segment. (Refer to Job Aid 2515-015 for TC013 instructions using CC ENMOD and ENREQ.)

    2. Enter O in Field 01RPC (for TY96 and later) and Y in Field 01CCC (for TY18 and later).

    3. Enter C in the Clear Field when EC 004 redisplays.
    F] The filer is not the taxpayer on either the valid or invalid segment,

    1. Enter O in Field 01RPC (for TY96 and later) and Y in Field 01CCC (for TY18 and later).

      Caution:

      If there’s an indication that the taxpayer is Amish or Mennonite, don’t enter RPC O. Do enter B in Field 01RPC.

    2. SSPND 320 to have Entity Control assign a temporary TIN (IRSN).

  12. Use the following instructions to make a name control IRS valid.

    1. Input CC ENMOD on the invalid Primary SSN (remember to enter the * following the SSN).

    2. Enter CC ENREQR to generate the CC IRCHG screen.

    3. Ensure that the Doc Code is 63.

    4. Enter 1 as the Justification Indicator.

    5. Enter "TO VALIDATE NAME CONTROL OF THE PRIMARY TAXPAYER-ERS" in the Remarks field.

    6. Re-access the error record.

    7. Enter Q in Field 01RPC.

  13. For AUSPC Only- If the return has an ITIN in one of the following ranges:

    • 9XX-50-XXXX through 9XX-65-XXXX

    • 9XX-70-XXXX through 9XX-88-XXXX

    • 9XX-90-XXXX through 9XX-92-XXXX

    • 9XX-94-XXXX through 9XX-99-XXXX

    written in red ink and "W-7" is stamped in the bottom left hand corner of the return, use the following table to resolve the error:
    If... And... Then...
    A] Field 01PS is underprinting with a different name control, or XXXX,  

    1. Go to the bottom of the screen and transmit.

    2. Research using CC INOLET, if EC 004 redisplays.
    B] After researching CC INOLET the taxpayer’s name control on the return does not match a name control on INOLET,   Research the Real Time System (RTS) to see if the ITIN has been established under the name on the return.
    C] An account has been established for the ITIN, The Primary NAP Indicator is 2,

    1. Enter the name control from the underprint in Field 01PNC if the taxpayer is claiming any of the following credits:
      • Child Tax Credit
      • Credit for Other Dependents
      • Education Credit
      • Earned Income Credit
      • Additional Child Tax Credit
      • American Opportunity Credit

    2. Enter X in Field 01CCC, if the taxpayer is not claiming one of the credits listed above.
    D] An account has been established for the ITIN, The Primary NAP Indicator is 8,

    1. Input TC013 on the invalid segment.

    2. Print the TC013 screen for ITIN.

    3. Input CC ENMOD on the invalid Primary ITIN (remember to enter the * following the ITIN) to make the name control IRS valid.

      1. Enter CC ENREQR to generate the CC IRCHG screen.

      2. Print the TC013 screen for ITIN.

      3. Enter "1" as the Justification Indicator.

      4. Enter in the Remarks field "TO VALIDATE NAME CONTROL OF THE PRIMARY TAXPAYER - ERS"

      5. Re-access the error record.

      6. GTSEC 01 and enter Q in Field 01RPC.
    E] The ITIN Operation wrote the incorrect ITIN for the Primary Taxpayer,   Research the ITIN using INOLET.
    F] If research on the ITIN reveals that the ITIN is correct,   Research NAMES, NAMEI and RTS.
    G] A valid Primary ITIN is found,   Enter correct ITIN in Field 01PS.
    H] A valid Primary ITIN is not found,   SSPND 211 or 215 (International).
    I] No W-7 is indicated for the Primary taxpayer,   Research using CC NAMEI and NAMES.
    J] SSN for Primary not found,   SSPND 211 or 215 (International) to correspond with the taxpayer for a Primary SSN.

3.12.3.3.5 (01-01-2017)

Error Code 005 (CE) Primary Name Control/TIN Match on Invalid Side

  1. Error Code 005 instructions follow.

3.12.3.3.5.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 005)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01PNC Primary Name Control
    >>>>> Primary NAP EIF Name Control
    01PS Primary SSN
    01NA1> Primary NAP Access Indicator
    01NR1> Primary TIN NAP EIF Response Indicator
    01SNC Secondary Name Control
    >>>>> Secondary NAP EIF Name Control
    01SS Secondary SSN
    01NA2> Secondary NAP Access Indicator
    01NR2> Secondary TIN NAP EIF Response Indicator
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
      Section 29 Not Present
      Section 30 Not Present
    01TXP Tax Period
    01FSC Filing Status Code
    01CCC Computer Condition Code
    01RPC Return Processing Code
    01EXC Exemption Code
    94EXV Exemption Code Verified
    03BDR Balance Due/Refund
    >>>>> Balance Due/Refund Computer
    03BDR> Balance Due/Overpayment Taxpayer Computer

3.12.3.3.5.2 (01-01-2017)
Invalid Conditions (EC 005)

  1. Error Code 005 generates when all of the following exist:

    1. NAP Access Indicator is I (Primary Name Control/TIN match on the invalid side).

    2. RPC O is not present.

    3. RPC Q is not present.

3.12.3.3.5.3 (01-01-2019)
Correction Procedures (EC 005)

  1. Go to the bottom of the screen and transmit to validate.

  2. Correct coding and transcription errors and misplaced entries in displayed fields.

  3. For TY95 or prior, enter C in the Clear Field.

  4. Search the return and attachments for a different Primary SSN.

    1. If a different SSN is found for the primary taxpayer, enter the SSN in Field 01PS.

    2. If Form W-7 is attached, see Exhibit 3.12.2-12, Attachment Guide.

    3. Refer to (8-10) when a different SSN is not found.

    Caution:

    If the taxpayer provides both an ITIN and an invalid SSN for the primary taxpayer, ensure that the ITIN is present in Field 01PS.

  5. If the Primary SSN and/or Name Control are illegible or were entered incorrectly, take the following actions:

    1. Overlay Field 01PS, 01NL1 and/or 01PNC with the correct information.

    2. Go to the bottom of the screen and transmit to validate.

  6. Research CC INOLE for a new SSA name control.

  7. If research indicates a New SSA Name Control that matches the taxpayer’s Name Control from the return, transmit from the bottom of the screen. If EC 005 redisplays, enter C in the Clear Field.

  8. If the only information on the valid side of the Master File is an SSA Name Control and the information from the return or IDRS research indicates that the taxpayer has previously used a name matching the SSA Name Control on the valid account (when this is the only information available on the valid account), make the taxpayer IRS valid using Command Code IRCHG (see instructions for input in the following (10))

  9. Determine that the taxpayer is the same when all the following items are consistent on both the valid and invalid accounts:

    • First name or initial

    • Middle name or initial

    Note:

    See the following table for examples of matching criteria. Treat as a match if the taxpayer has a Form W-2, Wage and Tax Statement, or an attachment that shows name/SSN information that matches the available name/SSN information on the valid side of the account.

    If the valid side shows: And the invalid side shows: Then consider combination a:
    J. Martin Green J. Martin Gold MATCH
    J. Martin Green John Martin Gold No Match
    J. Martin Green Martin Gold No Match
    Roberta A. Black Roberta A. Gray MATCH
    Roberta A. Black Bobbi A. Gray No Match
    Roberta A. Black R. A. Gray No Match
    Roberta A. Black Roberta Gray No Match
    Roberta A. Black Roberta S. Gray No Match
    Mary A. White Mary A. Brown MATCH
    Mary White Mary C. Brown No Match
    Mary A. White Mary C. Brown No Match
    Mary A. White Mary Aspen Brown No Match
    Mary A. White Mary Brown No Match
    Mary A. White Maryann, Mary Ann, MaryAnn Brown No Match

  10. Make the taxpayer "IRS valid" using CC IRCHG when you can determine that the taxpayer on the invalid side is the same as the taxpayer on the valid side. Use the following instructions to input the account change:

    1. Input ENMOD on the invalid Primary SSN (remember to enter the * (asterisk) following the SSN).

    2. Enter ENREQR to generate the IRCHG screen.

    3. Ensure that the Doc Code is 63.

    4. Enter 1 as the Justification Indicator.

    5. Enter "TO VALIDATE NAME CONTROL OF THE PRIMARY TAXPAYER-ERS" in the remarks Field

    6. Re-access the error record.

    7. Enter Q in Field 01RPC.

  11. Research CC NAMEI or NAMES to search for a different SSN when you can determine that the taxpayer on the invalid side is not the same as the taxpayer on the valid side. Take one of the following actions:

    1. Enter the SSN in Field 01PS, if found.

    2. Enter O in Field 01RPC (for TY96 and later) and enter Y in Field 01CCC (for TY18 and later) if no new SSN is found or when there are inconsistencies (i.e., does not meet matching criteria between the entity information on the valid and invalid sides of the account).

      Exception:

      If there is an indication that the taxpayer is Amish or Mennonite and the taxpayer has an IRSN (temporary TIN), do not enter RPC O. Enter B in Field 01RPC instead. If EC 005 redisplays, enter C in the Clear Field.

  12. If Field 01PS is an IRSN, enter O in Field 01RPC (for TY96 and later) and Y in Field 01CCC (for TY18 and later).

  13. If the return has a valid ITIN in one of the following ranges, enter Q in Field 01RPC.

    • 9XX-50-XXXX through 9XX-65-XXXX

    • 9XX-70-XXXX through 9XX-88-XXXX

    • 9XX-90-XXXX through 9XX-92-XXXX

    • 9XX-94-XXXX through 9XX-99-XXXX

3.12.3.3.6 (01-01-2017)

Error Code 006 (CE) First-Time Filers

  1. Error Code 006 instructions follow.

3.12.3.3.6.1 (11-27-2020)
Fields Displayed, - Form 1040 (EC 006)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01PNC Primary Name Control
    >>>> Primary NAP EIF Name Control
    01PS Primary SSN
    01NA1> Primary NAP Access Indicator
    01NR1> Primary TIN NAP EIF Response Indicator
    01SNC Secondary Name Control
    >>>> Secondary NAP EIF Name Control
    01SS Secondary SSN
    01NA2> Secondary NAP Access Indicator
    01NR2> Secondary TIN NAP EIF Response Indicator
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
      Section 29 Not Present
      Section 30 Not Present
    01TXP Tax Period
    01FSC Filing Status Code
    01CCC Computer Condition Code
    01EXC Exemption Code
    94EXV Exemption Code Verified

3.12.3.3.6.2 (01-01-2017)
Invalid Conditions (EC 006)

  1. Error Code 006 generates when all of the following exist.

    1. The NAP EIF Response Indicator is D or N.

    2. The entity is not long.

    3. The EIF didn’t bypass ERS.

3.12.3.3.6.3 (01-01-2017)
Correction Procedures (EC 006)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Enter C in the Clear Field if the return is a "DUMMY" Form 1040 with Form 5329 attached.

  3. Verify from the return and/or attachments that the taxpayer entered the primary SSN correctly. If a valid primary SSN cannot be found, research CC INOLE, NAMEI, and/or NAMES for a valid P-SSN and take the following action:

    If Primary SSN was... Then...
    A] Entered incorrectly, Enter the correct SSN in Field 01PS.
    B] Entered using Secondary SSN, Enter the Primary SSN in Field 01PS.

    Note:

    If the transcribed SSN is not on NAP, but it is on the DM-1, the Name Control underprint will be blank.

  4. If the long entity is not transcribed, enter it from the return.

  5. If the address on the return is missing or incomplete, search the return and attachments for the address. Enter the long entity if you find the complete address.

  6. If you cannot find the address in the return or attachments, research with CC INOLE and take the following action:

    If the address is... Then...
    A] Found in INOLE, Enter the long entity.
    B] Not found in INOLE,

    1. Enter IRS in Field 01ADD.

    2. Enter your center city and state in Field 01C/S and the ZIP Code unique to that center in Field 01ZIP.

    Note: The unique ZIP Codes are in IRM 3.12.3.4.5.3(3).

  7. If the address is present on the screen, compare the address to the one on the return, Make any necessary corrections, drop to the bottom of the screen and transmit.

3.12.3.3.7 (01-01-2020)

Error Code 007 (CE) Address Information Different

  1. Error Code 007 instructions follow.

3.12.3.3.7.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 007)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01PNC Primary Name Control
    >>>>> Primary NAP EIF Name CTRL
    01PS Primary SSN
    01NA1> Primary NAP Access Indicator
    01NR1> Primary TIN NAP EIF Response Indicator
    01SNC Secondary Name Control
    >>>>> Secondary NAP EIF Name Control
    01SS Secondary SSN
    01NA2> Secondary NAP Access Indicator
    01NR2> Secondary NAP EIF Response Indicator
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
      Section 29 Not Present
      Section 30 Not Present
    01TXP Tax Period
    01FSC Filing Status Code
    01CCC Computer Condition Code
    01EXC Exemption Code
    94EXV Exemption Code Verified

3.12.3.3.7.2 (01-01-2017)
Invalid Conditions (EC 007)

  1. Error Code 007 generates when all the following exist:

    1. Account is present at Master File.

    2. Address information does not match the EIF or NAP files.

    3. Entity was not Long or Intermediate.

3.12.3.3.7.3 (01-01-2020)
Correction Procedures (EC 007)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Search the return and/or attachments for the correct address and take the following action:

    If the address is... Then...
    A] Found on the return or attachments, Enter Long Entity (or follow local procedures).
    B] Not found,

    1. Enter Partial Entity.

    2. Transmit.

    3. Enter C in the Clear Field (if EC 007 redisplays).

3.12.3.3.8 (01-01-2017)

Error Code 008 (CE) Marital Filing Status Change

  1. Error Code 008 instructions follow.

3.12.3.3.8.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 008)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01FSC Filing Status Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01NPF> Primary NAP Previous Filing Status Code
    01PNC Primary Name Control
    >>>>> Primary NAP EIF Name Control
    01PS Primary SSN
    01NA1> Primary NAP Access Indicator
    01NR1> Primary TIN NAP EIF Response Indicator
    01SNC Secondary Name Control
    >>>>> Secondary NAP EIF Name Control
    01SS Secondary SSN
    01NA2> Secondary NAP Access Indicator
    01NR2> Secondary TIN NAP EIF Response Indicator
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
    01EXC Exemption Code Field
    94EXV Exemption Code Verified

3.12.3.3.8.2 (01-01-2017)
Invalid Conditions (EC 008)

  1. Error Code 008 generates when the entity is not long and the previous filing status (FS) on EIF/NAP is either:

    1. 1, 3, 4, 5, or 7 and the filing status is input as 2.

    2. 2 and the filing status is input as 1, 3, 4, 5, or 7.

3.12.3.3.8.3 (04-25-2022)
Correction Procedures (EC 008)

  1. Correct all coding and transcription errors and misplaced entries in displayed fields.

  2. Enter C in the Clear Field if the return is a prior-year return.

  3. Verify that the filing status code is correct as transcribed, and see the following table:

    If the Filing Status... Then...
    A] Is correctly transcribed and consistent with information on the return,

    1. Correct Field 01NL1.

    2. Correct Field 01SS, if applicable.
    B] Is correctly transcribed but inconsistent with other information on the return,

    1. Correct Field 01NL1 (see IRM 3.12.2.4.3.5(5), Section 01 for DECD instructions).

    2. Correct Field 01SS, if applicable.

    3. Correct Field 01FSC and/or position 2 of Field 01EXC, if applicable.

  4. Take the following actions when the SSN is incorrect:

    1. Overlay Field 01PS with correct SSN.

    2. Enter the Name Control in Field 01PNC (if check digits are present).

  5. Enter the Name Control in Field 01PNC when Check Digits are entered incorrectly or are illegible. Never enter or correct Check Digits.

  6. Research INOLE and/or ENMOD when the correct filing status cannot be determined from the return or attachments.

  7. If you are unable to determine the correct filing status through research, SSPND 211 and complete Form 6001, Letter 12C Correspondence Action Sheet, with paragraph F for Form 5129.

3.12.3.3.9 (01-01-2017)

Error Code 009 (CE) Entity Data and Check Digits/Name Control

  1. Error Code 009 instructions follow.

3.12.3.3.9.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 009)

  1. This table shows the fields displayed.

    1040 Field Name
    01PNC Primary Name Control
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code

3.12.3.3.9.2 (01-01-2017)
Invalid Conditions (EC 009)

  1. Error Code 009 generates when both of the following exist:

    1. Entity is short or intermediate.

    2. Check Digits/Name Control (Field 01PNC) is blank.

3.12.3.3.9.3 (01-01-2017)
Correction Procedures (EC 009)

  1. Enter the Name Control in Field 01PNC. Refer to IRM 3.12.2.4.3.1.2, Name Control.

3.12.3.4 (01-01-2017)

Error Codes 010-019

  1. Instructions for Error Codes 010 to 019 follow.

3.12.3.4.1 (01-01-2017)

Error Code 010 (CE) Spouse/Dependent SSN Missing

  1. Instructions for Error Code 010 follow.

3.12.3.4.1.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 010)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01FSC Filing Status Code
    01TXP Tax Period
    01EXC Exemption Code
    94EXV Exemption Code Verified
    01RPC Return Processing Code
    01SPC Special Processing Code
    01SNC Secondary Name Control
    >>>> Secondary NAP EIF Name Control
    01SS Secondary SSN
    01NA2> Secondary NAP Access Indicator
    01NR2> Secondary TIN NAP EIF Response Indicator
    01DS1 Dependent 1 SSN
    01DN1 Dependent 1 Name Control
    >>>> Dependent 1 NAP Name Control
    01NP1> Dependent 1 NAP Access Indicator
    01DR1> DEP 1 TIN NAP EIF Response Indicator
    01DS2 Dependent 2 SSN
    01DN2 Dependent 2 Name Control
    >>>> Dependent 2 NAP Name Control
    01NP2> Dependent 2 NAP Access Indicator
    01DR2> DEP 2 TIN NAP EIF Response Indicator
    01DS3 Dependent 3 SSN
    01DN3 Dependent 3 Name Control
    >>>> Dependent 3 NAP Name Control
    01NP3> Dependent 3 NAP Access Indicator
    01DR3> DEP 3 TIN NAP EIF Response Indicator
    01DS4 Dependent 4 SSN
    01DN4 Dependent 4 Name Control
    >>>> Dependent 4 NAP Name Control
    01NP4> Dependent 4 NAP Access Indicator
    01DR4> DEP 4 TIN NAP EIF Response Indicator
    02DTR Dependent TIN Requirement
    21DS1 Dependent 1 Child Care SSN
    21CN1 Dependent 1 Child Care Name Control
    >>>> Dependent 1 Child Care NAP Name Control
    21NA1> Dependent 1 Child Care NAP Access Indicator
    21DS2 Dependent 2 Child Care SSN
    21CN2 Dependent 2 Child Care Name Control
    >>>> Dependent 2 Child Care NAP Name Control
    21NA2> Dependent 2 Child Care NAP Access Indicator
    43SS1 EIC Child 1 SSN
    43NC1 EIC Child 1 Name Control
    >>>> EIC Child 1 NAP Name Control
    43NP1> EIC Child 1 NAP Access Indicator
    43ER1> EIC Child 1 NAP EIF Response
    43SS2 EIC Child 2 SSN
    43NC2 EIC Child 2 Name Control
    >>>> EIC Child 2 NAP Name Control
    43NP2> EIC Child 2 NAP Access Indicator
    43ER2> EIC Child 2 NAP EIF Response
    43SS3 EIC Child 3 SSN
    43NC3 EIC Child 3 Name Control
    >>>> EIC Child 3 NAP Name Control
    43NP3> EIC Child 3 NAP Access Indicator
    43ER3> EIC Child 3 NAP EIF Response
    43ESR EIC Child SSN Not Required

3.12.3.4.1.2 (01-01-2017)
Invalid Conditions (EC 010)

  1. Error Code 010 generates when any of the following exist:

    1. The Secondary SSN is missing and position 2 of Field 01EXC is 1.

    2. SSN(s) are missing for dependents claimed as exemptions and Field 02DTR is 0 (zero).

    3. SSN(s) are missing for dependents claimed for Child and Dependent Care (Form 2441, Child and Dependent Care Expenses) and Field 21CSR is 0 (zero).

    4. SSN(s) are missing for dependents claimed for EIC (Schedule EIC) and Field 43ESR is 0 (zero).

  2. Error Code 010 generates when the number of dependent SSNs present (Fields 01DS1-01DS4) exceeds the number of dependents exemptions claimed in Field 01EXC, positions 3 through 8.

3.12.3.4.1.3 (11-23-2021)
Correction Procedures (EC 010)

  1. Correct coding and transcription errors and misplaced entries on fields displayed.

    1. Use Field 01EXC to correct Code & Edit and transcription errors only.

    2. Use Field 94EXV to disallow dependents.

    Note:

    Field 94EXV is to be used when the taxpayer has failed to provide a valid SSN/ITIN/ATIN for themselves, their spouse or dependents.

    Caution:

    Do not enter C in the Clear Field if an SSN is missing or invalid for the secondary taxpayer or any dependent. Entering C in the Clear Field allows all the dependent(s) for any missing and invalid SSNs.

  2. When EC 010 generates all missing SSN conditions will be displayed for the Secondary, Dependent, Child and Dependent Care Credit, and/or EIC SSNs. Ensure all invalid conditions have been addressed before entering Field 94EXV.

    Note:

    Use Field 94EXV when allowing or disallowing dependents. If Code & Edit X’d a dependent to force the return to ERS, use Field 01EXC to enter the data before using Field 94EXV to disallow the dependent

  3. If Form W-7 is present, see Exhibit 3.12.2-12, Attachment Guide.

  4. Use the information from page 1, Form 1040, to help perfect information (SSNs and/or name controls) on all forms, schedules, and attachments and vice versa. If a dependent on page 1, Form 1040, can be determined to be the same person listed on any form, schedule, or attachment (i.e., same name), then correct the dependent/qualifying child based on the name found and vice versa.

  5. When a Dependent SSN, Child and Dependent Care Credit SSN, or EIC Child SSN was deleted in EC 013, enter the number of allowable dependents in Field 94EXV. When EC 250 generates, assign TPNC 705 (TY17 and prior, TPNC 605).

  6. FOR AUSPC ONLY- follow the instructions in the table below:

    If... Then...
    A] The original Form W-7 is attached to the return, but no ITINs were assigned, SSPND 640, Write "W-7 attached" on Form 4227.
    B] For Secondary or Dependent ITINs: If suspended or unworked is noted on the return, or Real Time System (RTS) research shows Form W-7 in status S or U (Suspended or Unworked),

    1. Print the RTS screen and attach it to the front of the return.

    2. Note on Form 4227 the status and attach it to the return.

    3. SSPND 640 to ITIN.
    C] The Secondary ITIN was erased with white out, written illegibly, blank or "W-7" is stamped on the return, Research using NAMES, NAMEI, and RTS. If no number can be found disallow the exemption.
    D] The Dependent ITINs were erased with white out, written illegibly, blank or W-7 is stamped on the return, Research using RTS. If no number can be found, disallow the exemption(s).
    E] For Secondary or Dependent ITINs: If ITIN rejected is noted or RTS shows the ITIN status as revoked, Disallow the exemption(s) in Field 94EXV.

3.12.3.4.1.4 (01-17-2017)
Field 94EXV, Exemption Verified Field (EC 010)

  1. Field 94EXV is for ERS input only. All of the following conditions apply to Field 94EXV:

    1. Must be entered as all numeric.

    2. Will display as blank until an entry is made.

    3. All eight positions must be accounted for and entered.

    4. The number of allowable dependents must be entered in the appropriate positions.

  2. Use Field 94EXV when the taxpayer fails to provide a valid SSN/ITIN/ATIN (without a valid reason) for any of the following:

    • Self

    • Spouse

    • Dependent(s)

  3. Enter 0 (zero) in the first position of Field 94EXV to disallow the exemption for the primary taxpayer if:

    • RPC O or DSI 1 is present, and other entries are made in Field 94EXV.

    • The primary taxpayer was disallowed in EC 004 or 005.

    Caution:

    One (1) in the first position of Field 94EXV will override the RPC O or DSI 1 and allow the exemption for the primary taxpayer.

  4. Enter 0 (zero) in the second position of Field 94EXV to disallow the exemption for the secondary taxpayer per the Secondary SSN instructions in IRM 3.12.3.4.1.5.

  5. A child does not have to be claimed as an exemption to qualify for Child and Dependent Care Credit or to be a qualifying EIC Child. Exemptions are not involved in the computation of Child and Dependent Care Credit or EIC. Enter C in the Clear Field when the taxpayer does not claim an exemption for the dependent(s) (Field 01EXC) but claims Child Care Credit and/or EIC.

3.12.3.4.1.5 (04-25-2022)
Field 01SS, Secondary SSN (EC 010)

  1. The secondary taxpayer must have a valid SSN/Name Control to qualify for their exemption and the Earned Income Credit.

  2. The Secondary SSN (Field 01SS) is required to process the return when any of the following are present:

    1. The Primary taxpayer is deceased, and it is a joint return.

    2. Form 4137 tax is being paid for the secondary taxpayer.

    3. Form 5329 is filed for the secondary taxpayer.

    4. Form 8606 is filed for the secondary taxpayer.

    5. Form 8919 tax is being paid for the secondary taxpayer (TY07 and later).

    6. Form 8941 is being filed and unable to determine who is filing the form (TY14 and later).

    7. Schedule H is filed for the secondary taxpayer.

    8. Self-Employment (SE) Tax is being paid for the secondary taxpayer.

  3. If the Secondary SSN is missing because the taxpayer indicates Amish, Mennonite or Form 4029:

    1. Enter 1 in the second position of Field 94EXV.

    2. Enter B in Field 01RPC, if EIC is claimed.

    3. GTSEC 01 and enter J in Field 01CCC.

  4. When the Secondary SSN is missing, search the return and attachments to find the Secondary SSN.

  5. If the Secondary SSN cannot be found on the return or attachments, research CC INOLE using the Primary’s SSN. If found, enter the Secondary SSN in Field 01SS.

  6. If the Secondary SSN is not found using the Primary SSN, research using CC NAMEI and/or NAMES for the Secondary taxpayer. Take the following action to correct Field 01SS:

    If the Secondary SSN is... And... Then...
    A] Found,   Enter Field 01SS.
    B] Not found, Is required (see the preceding (2)), SSPND 211 to correspond for the Secondary SSN (see note).
    C] Not found, Is not required (see the preceding (2)),

    1. Enter 0 (zero) in the second position of Field 94EXV.

    2. Enter B in Field 01RPC, if EIC is claimed (see note).

    3. If corresponding for another reason, also request the S-SSN.

    Note:

    If conditions permit the immediate assignment of an IRSN (e.g., no reply to an IRS request for a valid secondary SSN) follow steps for "SSN not required" in the preceding table and SSPND 320 to Entity Control to assign a temporary TIN (IRSN).

    Caution:

    Do not enter C in the Clear Field when the secondary SSN (Field 01SS) is missing or invalid. This will cause the record to leave ERS without secondary name control SSN NAP validation.

  7. If the FSC is 4 or 7 and the taxpayer takes an exemption for a spouse, use the following procedures:

    If... Then...
    A] All the following apply:

    1. The spouse is claimed as a dependent.

    2. Other dependents are claimed on the return.

    3. No income is reported for spouse.

    4. Spouse didn’t sign the return.

    1. Enter the spouse’s exemption in Position 7 of Field 01EXC, and delete from position 2 of Field 01EXC if present.

    2. Remove the spouse’s name control from Field 01SNC and TIN from Field 01SS.

    3. Add the spouse’s TIN and name control to Fields 01DSX and 01DNX (X = position 1, 2, 3, or 4) as appropriate.
    B] The spouse is claimed as a dependent and signed the return,

    1. Change the FSC to 2.

    2. Correct Field 01NL1 to include spouse and enter long entity.

    3. Move the spouse’s TIN from Field 01DSX to Field 01SS, and name control from Field 01DNX to Field 01SNC.

    4. Move the spouse’s exemption to position 2 of Field 01EXC.

    5. Assign TPNC 102 at EC 250.
    C] The spouse is the only dependent claimed,

    1. Change FSC to 6.

    2. Move the spouse’s TIN from Field 01DS1 to Field 01SS, and name control from Field 01DN1 to Field 01SNC.

    3. Assign TPNC 109.

3.12.3.4.1.6 (04-25-2022)
Fields 01DS1, 01DS2, 01DS3 and 01DS4, Dependent SSNs (EC 010)

  1. If a dependent SSN is missing because of Amish, Mennonite, or Form 4029, enter the number of allowable dependents (1-4) in Field 02DTR (Dependent SSN Not Required).

  2. When any dependent claimed has a missing SSN, search the return and attachments for a valid SSN and take the following action:

    Note:

    A dependent SSN may be missing if the child was born within the tax period of the return and died in the same or consecutive tax period. Evidence of live birth-an official document such as a birth certificate, for example-must support the kind and date of birth. The taxpayer must attach supporting documents to the return and write "died" in column 2 of the tax return instead of applying for an SSN.

    Note:

    There must be an indication that the child was born alive. An exemption for a stillborn child is not allowed.

    If the Dependent... And... Then...
    A] SSN is found,   Correct appropriate fields.
    B] was born within the tax period of the return and died in the same or consecutive tax period, supporting documentation is present, see the notes in (2), above.

    1. Enter I in Field 01RPC.

    2. Enter the number of allowable dependents without a TIN in Field 02DTR.

    3. If there are 4 or more allowable dependents without a TIN, enter 4 in Field 02DTR.
    C] was born within the tax period of the return and died in the same or consecutive tax period, supporting documentation identifies a stillborn birth,

    1. Do not allow the exemption for a stillborn child.

    2. Enter the number of allowable exemptions in Field 94EXV.

    3. TY17 and prior, assign TPNC 610 for the denied exemption, if EC 250 displays.
    D] was born within the tax period of the return and died in the same or consecutive tax period, supporting documentation is not attached, SSPND 211. Complete Form 6001 using paragraph E.
    E] is not present and the FSC is 4 (See EC 034), taxpayer qualifies for head of household without dependents, Change Field 01FSC to 7.
    F] is not present and the FSC is 4 (See EC 034), taxpayer does not qualify for Head of Household,

    1. Change Field 01FSC to 1.

    2. Assign TPNC 101 if EC 250 displays (TY17 and prior, assign TPNC 101 and 605 as appropriate if EC 250 displays).
    G] is not present in position 3, 6, or 7 and filing status is 5 (see EC 034), Taxpayer qualifies for

    1. Head of Household with dependents (ex. date of death more than two years prior to tax period),

    2. Qualifying surviving spouse without dependents,

    1. Change Field 01FSC to 7.

    2. Enter C in the Clear Field
    H] SSN is missing, Cannot be located on the return or attachments, Enter the number of allowable dependents in Field 94EXV (see example).

    Example:

    The tax return is FSC 4 with 2 dependents without SSNs. Enter 0 (zero) in the third position of Field 94EXV.
    Field 01EXC 10200000
    Field 94EXV 10000000

  3. If a dependent SSN is missing and taxpayer notes "Pending Adoption" , and /or Form W-7A, Application for IRS Adoption TIN is attached or "Detached Form W-7" is edited in the margin, see IRM 3.12.2.4.3.18 (7).

3.12.3.4.1.7 (04-25-2022)
Fields 21DS1 and 21DS2, Child and Dependent Care Credit SSNs (EC 010)

  1. If the Child and Dependent Care Credit SSN is missing because of Amish, Mennonite, or Form 4029, enter 1, 2 or 3 in the Child Care SSN Not Required Field (21CSR) as follows:

    1. Enter 1 in Field 21CSR if Child and Dependent Care SSN 1 is not required.

    2. Enter 2 in Field 21CSR if Child and Dependent Care SSN 2 is not required.

    3. Enter 3 in Field 21CSR if neither Child Care SSN is required.

  2. Search the return and attachments for a valid Child and Dependent Care Credit SSN and take the following action:

    If Child and Dependent SSN is... And... Then...
    A] Found,   Correct appropriate fields.
    B] Not found, the taxpayer notes that the child was born within the tax period of the return and died in the same or consecutive tax period (see IRM 3.12.2.4.3.18),

    1. Enter I in Field 01RPC.

    2. Enter appropriate number in Field 21CSR for SSN not required:

      1. 1 (for child 1),

      2. 2 (for child 2), or

      3. 3 (neither child).
    C] Not found, supporting documentation identifies a stillborn birth,

    1. Do not allow the exemption for a stillborn child.

    2. Enter the number of allowable exemptions in Field 94EXV.

    3. Assign TPNC 707 (TY17 and prior, TPNC 610) for the disallowed dependent, if EC 280 displays.
    D] Not found, the taxpayer notes that the child was born within the tax period of the return and died in the same or consecutive tax period, and supporting documentation is not attached, SSPND 211. Complete Form 6001 using paragraph E.
    E] Not found, No further corrections are needed to Field 94EXV, Enter C in the Clear Field.

  3. Error Code 010 will generate when Field 94EXV positions 3-8 are 0 (zero) and the children claimed for Child and Dependent Care Credit with missing SSNs are not the same children claimed as dependents. If Field 94EXV is correct, enter C in the Clear Field.

3.12.3.4.1.8 (04-25-2022)
Fields 43SS1, 43SS2 and 43SS3 EIC Child(ren) SSNs (EC 010)

  1. Search the return and attachments for a valid EIC Child SSN and take the following action:

    If an EIC Child SSN is... And... Then...
    A] Found,   Correct appropriate field.
    B] Not found, the taxpayer notes that the child was born within the tax period of the return and died in the same or consecutive tax period (see IRM 3.12.2.4.3.18) and supporting documentation is present,

    1. Enter I in Field 01RPC.

    2. Enter the appropriate number in Field 43ESR if SSN is not required:

    1. 1 - EIC Child 1 died

    2. 2 - EIC Child 2 died

    3. 3 - EIC Child 3 died

    4. 4 - EIC Child 1 and 2 died

    5. 5 - EIC Child 1 and 3 died

    6. 6 - EIC Child 2 and 3 died

    7. 7 - EIC Child 1, 2, and 3 died.
    C] Not found, supporting documentation identifies a stillborn birth,

    1. Do not allow the exemption for a stillborn child.

    2. Enter the number of allowable exemptions in Field 94EXV.

    3. Assign TPNC 707 (TY17 and prior, TPNC 610) for the disallowed dependent if EC 337 displays.
    D] Not found, the taxpayer notes that the child was born within the tax period of the return and died in the same or consecutive tax period, and supporting documentation is not attached, SSPND 211. Complete Form 6001 using paragraph E.
    E] Not found, No further corrections are needed to Field 94EXV, Enter C in the Clear Field.

  2. Error Code 010 will generate when Field 94EXV positions 3-8 are 0 (zero) and the children claimed for EIC Credit with missing SSNs are not the same children claimed as dependents. If Field 94EXV is correct, enter C in the Clear Field.

3.12.3.4.1.9 (11-27-2020)
Prior Year (PY) (EC 010)

  1. TY17 and prior, if the number of dependent names/SSNs exceeds the number of exemptions in positions 3-8, determine the taxpayer’s intent by comparing the entries in the exemptions area and the amount claimed on line 42, Form 1040 (line 26, Form 1040A). If it appears the taxpayer did not intend to include the exemption, enter the number of exemptions in positions 1-8 in Field 94EXV to equal the amount the taxpayer is claiming for the exemption.
    Example: TY17, line 6c has 3 dependents listed and the exemption amount total on line 42 of Form 1040 equals $12,150 (1 exemption for the primary taxpayer and 2 for the dependents).
    Field 01EXC = 10300000
    Field 94EXV = 10200000
    Note: If the taxpayer has both valid and invalid dependent names/TINs listed and one or more dependents were not claimed, assume that the unclaimed dependent(s) are the dependents with invalid names/TINs where possible.

  2. For TY96 and later - Before entering Field 94EXV, make sure all invalid conditions have been addressed. When EC 010 generates, all invalid SSN conditions will be displayed for missing Secondary, Dependent, Child and Dependent Care Credit, or EIC SSNs.

  3. TY95 and prior - Ensure that the exemptions transcribed in Field 01EXC were entered correctly and then enter the exemptions in Field 01EXC in Field 94EXV.

3.12.3.4.2 (01-01-2020)

Error Code 011 (CE) NAP Linkage Down

  1. Error Code 011 instructions follow.

3.12.3.4.2.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 011)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    ERSRI> ERS Response Indicator
    DEPRI> ERS Dependent Revalidation Indicator
    AVSRI> AVS Revalidation Indicator
    EIFAI> EIF Access Indicator
    T-DAT> Tentative Return Due Date Computer
    PNEXT> Primary NAP Extension Due Date
    SNEXT> Secondary NAP Extension Due Date
    01NA1> Primary NAP Access Indicator
    01NR1> Primary TIN NAP EIF RES Indicator
    01PYB> Primary NAP Year of Birth
    01NA2> Secondary NAP Access Indicator
    01NR2> Secondary TIN NAP EIF RES Indicator
    01SYB> Secondary NAP Year of Birth
    01NP1> Dependent 1 NAP Access Indicator
    01DR1> Dependent 1 TIN NAP EIF RES Indicator
    01YB1> Dependent 1 NAP Year of Birth
    01NP2> Dependent 2 NAP Access Indicator
    01DR2> Dependent 2 TIN NAP EIF RES Indicator
    01YB2> Dependent 2 NAP Year of Birth
    01NP3> Dependent 3 NAP Access Indicator
    01DR3> Dependent 3 TIN NAP EIF RES Indicator
    01YB3> Dependent 3 NAP Year of Birth
    01NP4> Dependent 4 NAP Access Indicator
    01DR4> Dependent 4 TIN NAP EIF RES Indicator
    01YB4> Dependent 4 NAP Year of Birth
    21NA1> Dependent 1 Child Care NAP Access Indicator
    21NR1> Dep 1 Child Care TIN NAP EIF RES Indicator
    21NA2> Dependent 2 Child Care NAP Access Indicator
    21NR2> Dep 2 Child Care TIN NAP EIF RES Indicator
    43NP1> EIC Child 1 NAP Access Indicator
    43ER1> EIC Child 1 NAP EIF Response
    43NP2> EIC Child 2 NAP Access Indicator
    43ER2> EIC Child 2 NAP EIF Response
    43NP3> EIC Child 3 NAP Access Indicator
    43ER3> EIC Child 3 NAP EIF Response

3.12.3.4.2.2 (01-01-2019)
Invalid Conditions (EC 011)

  1. Error Code 011 generates when the NAP Access Indicator and/or the NAP Response Record is not received. A blank in the NAP Request/Response Record means there is a time out situation and "X" means there is a real time problem. This may cause any of the following:

    1. Both the Primary NAP Access Indicator and NAP Response Indicator are blank, or the NAP Access Indicator only contains "X" .

    2. A Secondary SSN is present, the Secondary SSN NAP Access Indicator and NAP Response Indicator are blank, or "X" and the NAP Access Indicator only contains "X."

    3. A Dependent SSN is present, the Dependent SSN NAP Access Indicator and NAP Response Indicator is blank, or NAP Access Indicator only contains "X."

    4. A Child and Dependent Care Credit Child SSN is present, the Child and Dependent Care Credit Child NAP Access Indicator and NAP Response Indicator are blank, or the NAP Access Indicator only contains "X" .

    5. An EIC Child SSN is present, the EIC Child NAP Access Indicator is blank and the corresponding NAP Response Indicator is also blank, or the NAP Access Indicator only contains "X" .

    6. NAP date of birth is not all numeric.

  2. If Fields ERSRI> and/or DEPRI> do not display a 1, AVS validation is not responding.

3.12.3.4.2.3 (01-01-2019)
Correction Procedures (EC 011)

  1. Review all correction procedures before taking any action.

  2. Go to the bottom of the screen and transmit.

  3. Correct coding and transcription errors and misplaced entries in displayed fields.

  4. Do not enter C in Clear Field unless instructed. This will cause the record to leave ERS without Name Control/SSN validation, and may cause an unpostable condition.

  5. If Fields ERSRI> and/or DEPRI> do not display a 1, AVS validation is not responding. SSPND 492 and notify your manager or work leader immediately. Using the Clear Field will not send the return to AVS for validation.

  6. If Error Code 011 redisplays and Field 01PYB>, 01SYB>, 01YB1>, 01YB2>, 01YB3>, or 01YB4> includes a non-numeric character, enter C in the Clear Field.

  7. If Error Code 011 redisplays, Field ERSRI> and/or DEPRI> displays with a "1" NAP is down, SSPND 800 to temporarily delay processing (see note).

    Note:

    The return may be reworked the same day (if the NAP-ERS linkage is restored) using CC GTRECW or it may be worked the next day as a regular suspense record using CC GTREC. Follow local Submission Processing Center procedures.

3.12.3.4.2.4 (01-01-2017)
Field ERSRI>, ERS Revalidation Indicator (EC 011)

  1. Field ERSRI> is a computer-generated field which indicates to ERS whether revalidation is necessary on the primary SSN.

    Value Description
    0 Revalidation not necessary
    1 National Account Profile (NAP) needs to be accessed)

3.12.3.4.2.5 (01-01-2017)
Field DEPRI>, ERS Dependent Revalidation Indicator (EC 011)

  1. Field DEPRI> is a computer-generated field which indicates to ERS whether SSN revalidation is necessary for Secondary taxpayer, dependents, or dependents claimed on Schedule EIC and Child Care Credit.

    Value Description
    0 Revalidation not necessary
    1 Revalidate all SSNs (NAP needs to be accessed)

3.12.3.4.2.6 (01-01-2017)
Field AVSRI>, AVS Revalidation Indicator (EC 011)

  1. Field AVSRI> is a computer-generated field which indicates to ERS whether AVS revalidation is necessary.

    Value Description
    0 Revalidation against AVS not required
    1 Revalidation against AVS required

3.12.3.4.2.7 (01-01-2017)
Field EIFAI>, EIF Access Indicator (EC 011)

  1. Field EIFAI> is an indicator which signifies whether the Entity Index File has been accessed and the status of the account related to name control, address information, and filing status code.

    Value Description
    0 EIF was not accessed (EIF - Entity Index File)
    1 EIF was inoperable
    2 Account does not reside on the EIF
    3 Name control mismatched
    4 Address information is different
    5 Account mismatches on Filing Status Code
    6 Name Control mismatch on TIF (TIF - Taxpayer Information File)
    7 No account on the TIF
    8 TIF not accessed or inoperable
    9 ERS bypass

3.12.3.4.2.8 (01-01-2019)
Field T-DAT>, Tentative Return Due Date Computer (EC 011)

  1. Return due date computer (e.g., 20230418)

3.12.3.4.2.9 (01-01-2019)
Field PNEXT>, Primary NAP Extension Due Date (EC 011)

  1. Primary NAP extension due date when an approved extension (TC 460) is present (e.g., 20231016)

  2. FSC 2, and PNEXT> and SNEXT> have different dates, ERS programming will use the latest date.

3.12.3.4.2.10 (01-01-2019)
Field SNEXT>, Secondary NAP Extension Due Date (EC 011)

  1. Secondary NAP extension due date when an approved extension (TC 460) is present (e.g., 20231016).

  2. FSC 2, and PNEXT> and SNEXT> have different dates, ERS programming will use the latest date.

3.12.3.4.3 (01-01-2017)

Error Code 012 (CE) Spouse/Dependent SSN Validation

  1. Error Code 012 instructions follow.

3.12.3.4.3.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 012)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01FSC Filing Status Code
    01TXP Tax Period
    01EXC Exemption Code
    94EXV Exemption Verified
    01RPC Return Processing Code
    MEFII> MeF Imperfect Return Indicator
    01SPC Special Processing Code
    01SNC Secondary Name Control
    >>>> Secondary NAP EIF Name Control
    01SS Secondary SSN
    01NA2> Secondary NAP Access Indicator
    01NR2> Secondary NAP EIF Response Indicator
    01DS1 Dependent 1 SSN
    01DN1 Dependent 1 Name Control
    >>>> Dependent 1 NAP Name Control
    01NP1> Dependent 1 NAP Access Indicator
    01DR1> Dependent 1 NAP EIF Response Indicator
    01DS2 Dependent 2 SSN
    01DN2 Dependent 2 Name Control
    >>>> Dependent 2 NAP Name Control
    01NP2> Dependent 2 NAP Access Indicator
    01DR2> Dependent 2 NAP EIF Response Indicator
    01DS3 Dependent 3 SSN
    01DN3 Dependent 3 Name Control
    >>>> Dependent 3 NAP Name Control
    01NP3> Dependent 3 NAP Access Indicator
    01DR3> Dependent 3 NAP EIF Response Indicator
    01DS4 Dependent 4 SSN
    01DN4 Dependent 4 Name Control
    >>>> Dependent 4 NAP Name Control
    01NP4> Dependent 4 NAP Access Indicator
    01DR4> Dependent 4 NAP EIF Response Indicator
    02DTR Dependent TIN Requirement
    21DS1 Dependent 1 Child Care SSN
    21CN1 Dependent 1 Child Care Name Control
    >>>> Dependent 1 Child Care NAP Name Control
    21NA1> Dependent 1 Child Care NAP Access Indicator
    21DS2 Dependent 2 Child Care SSN
    21CN2 Dependent 2 Child Care Name Control
    >>>> Dependent 2 Child Care NAP Name Control
    21NA2> Dependent 2 Child Care NAP Access Indicator
    43SS1 EIC Child 1 SSN
    43NC1 EIC Child 1 Name Control
    >>>> EIC Child 1 NAP Name Control
    43NP1> EIC Child 1 NAP EIF Access Indicator
    43ER1> EIC Child 1 NAP EIF Response
    43SS2 EIC Child 2 SSN
    43NC2 EIC Child 2 Name Control
    >>>> EIC Child 2 NAP Name Control
    43NP2> EIC Child 2 NAP EIF Access Indicator
    43ER2> EIC Child 2 NAP EIF Response
    43SS3 EIC Child 3 SSN
    43NC3 EIC Child 3 Name Control
    >>>> EIC Child 3 NAP Name Control
    43NP3> EIC Child 3 NAP EIF Access Indicator
    43ER3> EIC Child 3 NAP EIF Response
    43ESR EIC Child SSN Not Required

3.12.3.4.3.2 (01-01-2019)
Invalid Conditions (EC 012)

  1. Error Code 012 generates when Field 94EXV is blank, and any of the following exist:

    1. The Secondary(Spouse) NAP Access Indicator is 2 or 9, and RPC E is not present.

    2. At least 1 Dependent’s National Account Profile (NAP) Access Indicator is 2 or 9.

    3. At least 1 Child and Dependent Care dependent (Form 2441) has a NAP Access Indicator of 2 or 9.

    4. At least 1 EIC child (Schedule EIC) has a NAP Access Indicator of 2 or 9.

    5. The MeF Imperfect Return Indicator (1) is present in Field MEFII>.

      Note:

      The 1 indicates MeF may have accepted the tax return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    A NAP Access Indicator of 2 means that the account is not present on the NAP, and a NAP Access Indicator of 9 means that there is a Name Control and SSN mismatch.

  2. The NAP contains entity information relating to Social Security Numbers and the Name Controls that belong to those SSNs. If the Name Control does not match the SSN, Error Code 012 will generate for correction. There is a validation process that takes place after the information is entered in ISRP.

3.12.3.4.3.3 (01-01-2019)
Correction Procedures (EC 012)

  1. Go to the bottom of the screen and transmit.

  2. Correct coding and transcription errors and misplaced entries in displayed fields.

    1. Use Field 01EXC to correct Code & Edit and transcription errors only.

    2. Use Field 94EXV when disallowing a dependent/exemption.

      Note:

      Field 94EXV Exemption Verified Field is for ERS Input only. It is to be used when the taxpayer has failed to provide a valid SSN/ITIN/ATIN for themselves, their spouse or dependents. Field 94EXV will be invalid if the entry is other than blank or numeric. When entering data in Field 94EXV, all eight positions must be entered.

      Reminder:

      When disallowing an exemption, other error codes may generate because of changes in the amount of Taxable Income, Total Tax and/or credits claimed.

      Exception:

      Beginning in TY18, there is no longer a monetary value associated with exemptions. However, the requirement for all persons listed on the tax return to have a valid TIN remains.

  3. Use the information from page 1, Form 1040 to help perfect information (SSNs and/or name controls) on all forms, schedules, and attachments and vice versa. If a dependent on page 1, Form 1040, can be determined to be the same person listed on any form, schedule, or attachment (i.e., same name), then correct the dependent/qualifying child based on the name found and vice versa.

    Example:

    If a dependent on the return has a name control that does not match its computer underprint and the same dependent is present on Schedule EIC with a name control that matches the computer underprint; then use the information from Schedule EIC to perfect the dependent’s name control and/or SSN.

  4. FOR AUSPC ONLY- If the return has an ITIN in one of the following ranges:

    • 9XX-50-XXXX through 9XX-65-XXXX

    • 9XX-70-XXXX through 9XX-88-XXXX

    • 9XX-90-XXXX through 9XX-92-XXXX

    • 9XX-94-XXXX through 9XX-99-XXXX


    written in RED INK follow the instructions in the table below:
    If... And... Then...
    A] The name control for the Secondary or Dependent ITIN is underprinting with XXXX or a different name control,

    Note:

    This will be the only time that ERS researches a dependent.

    		   Go to the bottom of the screen and transmit.
    B] EC 012 redisplays,   Research INOLET on the Secondary and Dependent ITIN.
    C] The Secondary taxpayer or the Dependent is found on INOLET with an asterisk, you can determine through research that the Secondary taxpayer or the dependent is the same person as on the return, Allow the exemption(s) using Field 94EXV.
    D] Secondary taxpayer is not found, or INOLET shows a different person,   Research on NAMES, NAMEI, or the Real Time System (RTS) the Secondary ITIN that underprint with the name control XXXX or with a different name control.
    E] Dependent is not found, or INOLET shows a different person,   Research on the Real Time System (RTS) the Dependent ITIN(s) that underprint with the name control XXXX or with a different name control.
    F] Research on the RTS shows the ITIN on the return for the Secondary and/or Dependent was assigned,   Allow the exemption(s) using Field 94EXV. (Note the year of birth for each dependent).
    G] For Secondary or Dependent ITINs: If suspended or unworked is noted on the return, or RTS research shows Form W-7 in status S or U (Suspended or Unworked),  

    1. Print the RTS screen and attach it to the front of the return.

    2. Note on Form 4227 the status and attach it to the return.

    3. SSPND 640 to ITIN.
    H] No Secondary or Dependent ITIN can be found on RTS,   Disallow the exemption(s) using Field 94EXV and assign the appropriate TPNC.
    I] Information on the RTS account does not match Secondary or Dependent information on the return,   Disallow the exemption(s) using Field 94EXV and assign the appropriate TPNC.
    J] RTS shows the ITIN status as revoked,   Disallow the exemption(s) using Field 94EXV and assign the appropriate TPNC.
    K] The ITIN Operation established an incorrect name control for the Secondary taxpayer TIN,  

    1. Research INOLES to determine if same taxpayer.

    2. Enter the name control from the underprint in Field 01PNC if the taxpayer is the same on the valid segment and claiming any of the following credits:
      • Child Tax Credit
      • Credit for Other Dependents
      • Education Credit
      • Earned Income Credit
      • Additional Child Tax Credit
      • American Opportunity Credit

    3. Enter E in Field 01RPC, if the taxpayer is the same on the valid segment and not claiming one of the credits listed above.

3.12.3.4.3.4 (01-17-2017)
Field 94EXV, Exemption Verified Field (EC 012)

  1. Field 94EXV is for ERS input only. All of the following conditions apply to Field 94EXV:

    1. Must be entered as all numeric.

    2. Will display as blank until an entry is made.

    3. All eight positions must be accounted for and entered.

    4. The number of allowable dependents must be entered in the appropriate positions.

  2. Use Field 94EXV when the taxpayer fails to provide a valid SSN/ITIN/ATIN (without a valid reason) for any of the following exemptions:

    • Self

    • Spouse

    • Dependent(s)

  3. Enter 0 (zero) in the first position of Field 94EXV to disallow the exemption for the primary taxpayer if:

    • RPC O or DSI 1 is present, and other entries are made in Field 94EXV.

    • The primary taxpayer was disallowed in EC 004 or 005.

    Caution:

    One (1) in the first position of Field 94EXV will override the RPC O or DSI 1 and allow the exemption for the primary taxpayer.

  4. Enter 0 (zero) in the second position of Field 94EXV to disallow the exemption for the secondary taxpayer per the Secondary TIN instructions below (3.12.3.4.3.5).

  5. A child does not have to be claimed as an exemption to qualify for the Child and Dependent Care Credit or to be a qualifying EIC Child. Exemptions are not involved in the computation of Child and Dependent Care Credit or EIC. Enter C in the Clear Field when the taxpayer doesn’t claim an exemption for the dependent(s) (Field 01EXC) but claims Child Care Credit and/or EIC.

3.12.3.4.3.5 (04-01-2022)
Secondary TIN (EC 012)

  1. Since TY96, secondary taxpayers have been required to have a valid Taxpayer Identification Number (TIN) to qualify for an exemption. However, taxpayers are not required by law to change their names with the Social Security Administration (SSA). An invalid TIN is allowed for these taxpayers claiming an exemption, etc.

    1. If the taxpayer is using the SSN issued to them by SSA (or IRS if an ITIN) but their last name is now different, inputting RPC E indicates that the taxpayer on the return is the same taxpayer on the account using a different last name.

    Note:

    The validation process for all spouses is critical, including those that are not being claimed as dependents.

    Caution:

    For FSC 3 (Married Filing Separately) returns use the same instructions and research as specified in the following subsections, except for: Do not enter RPC E and do not enter 1 in the second position of Field 94EXV.

  2. Do not allow an exemption for an IRSN, which has the format 9XX-XX-XXXX. See (3) through (6) below.
    Exception: If the middle two numbers are 50-65, 70-88, 90-92, or 94-99 the number is an ITIN (9XX-50-XXXX through 9XX-65-XXXX, 9XX-70-XXXX through 9XX-88-XXXX, 9XX-90-XXXX through 9XX-92-XXXX, 9XX-94-XXXX through 9XX-99-XXXX) and is a valid TIN for the exemption.

  3. Check the return and attachments for a different SSN and/or last name that matches the underprint in Field 01SNC.

  4. If a different SSN or last name is found, use the following table to resolve the error.

    If... Then...
    A] A different SSN is found, Enter it in Field 01SS.
    B] An ITIN is found,

    1. Research INOLES for the ITIN Status Code.

    2. If the ITIN Status Code is "I" and you can determine the filer is the same as the taxpayer on the valid segment, enter the name control from the underprint in Field 01SNC.
    C] A last name is found that matches the Field 01SNC underprint,

    1. Enter the name control from the underprint in Field 01SNC if the taxpayer is claiming any of the following credits:
      • Child Tax Credit
      • Credit for Other Dependents
      • Education Credit
      • Earned Income Credit
      • Additional Child Tax Credit
      • American Opportunity Credit

    2. Enter E in Field 01RPC, if the taxpayer is not claiming one of the credits listed above.

    Note:

    RPC E indicates the taxpayer is using the SSN issued to them by SSA (or IRS if an ITIN) but their last name is now different, often because of marriage.

    Caution:

    Do not enter RPC E when the SSN is made up of consecutive or repeating numbers- 123-45-6789, 222-22-2222, for example. Disallow the exemption.

  5. If a different SSN or last name is not found on the return or attachments, research CC INOLE using the Primary TIN and the following table to resolve the error.

    If research on the Primary taxpayer’s SSN indicates... Then...
    A] A different VALID SSN for the Secondary taxpayer (no * at the end of the SSN), Enter it in Field 01SS.
    B] The secondary taxpayer’s TIN is an ITIN,

    1. Research INOLES for the ITIN Status Code.

    2. If the ITIN Status Code is "I" and you can determine the filer is the same as the taxpayer on the valid segment, enter the name control from the underprint in Field 01SNC.
    C] The secondary taxpayer on the return has previously filed a joint return (FSC 2) with the primary taxpayer (no * at the end of the SSN) or the name control matches,

    1. Enter the name control from the underprint in Field 01SNC if the taxpayer is claiming any of the following credits:
      • Child Tax Credit
      • Credit for Other Dependents
      • Education Credit
      • Earned Income Credit
      • Additional Child Tax Credit
      • American Opportunity Credit

    2. Enter E in Field 01RPC, if the taxpayer is not claiming one of the credits listed above.

    Caution:

    Do not enter RPC E when the SSN is made up of consecutive or repeating numbers- 123-45-6789, 222-22-2222, for example. Disallow the exemption.
    D] The secondary taxpayer on the return previously filed a joint return (FSC 2) with the primary taxpayer and there is an * at the end of the SSN, Research Secondary TIN using CC INOLE. Follow procedures in (6).

  6. Research the Secondary TIN using CC INOLE and the following table to resolve the error.

    If research on the Secondary taxpayer’s SSN indicates... Then...
    A] The filer has an ITIN and INOLES shows the ITIN Status Code is "I" , and you can determine the filer is the same as the taxpayer on the valid segment, Enter the name control from the underprint in Field 01SNC.
    B] Any other name control (IMF, IRS, etc.) that matches the name the secondary taxpayer used on the return,

    1. Enter the name control from the underprint in Field 01SNC if the taxpayer is claiming any of the following credits:
      • Child Tax Credit
      • Credit for Other Dependents
      • Education Credit
      • Earned Income Credit
      • Additional Child Tax Credit
      • American Opportunity Credit

    2. Enter E in Field 01RPC, if the taxpayer is not claiming one of the credits listed above.

    3. Do not enter RPC E under any of the following conditions:

      1. The secondary taxpayer has an IRSN (temporary TIN).

      2. The taxpayer on the account is not the same taxpayer shown on the return.

      3. The SSN is made up of consecutive numbers in either direction or repeating identical numbers: 123-45-6789, 456-78-9123, 987-65-4321, 321-98-7654, 222-22-2222, 111-22-3333, for example.

        Caution:

        TINs that follow these patterns are at best exceedingly unlikely to be valid and are in fact frequently used fraudulently. Exercise great care in evaluating the validity of such TINs.

      4. Disallow the exemption by entering 0 (zero) in the second position of Field 94EXV if any of the conditions above are present.
    C] Information that matches the following information from the return:

    • First name or initial

    • Middle name or initial

    		 See B] Then above.
    D] The underprint for the secondary taxpayer matches the underprint of a dependent(s) and the dependent is valid, See B] Then above.
    E] The secondary taxpayer has previously filed with the primary and has no account at Master File (the TIN exists at SSA, but has only a name control), See B] Then above.
    F] An SSA or New SSA name control that matches the name the secondary taxpayer used on the return, Enter C in the Clear Field.

  7. If research on the Secondary taxpayer’s SSN using CC INOLE does not show an IRS, IMF, SSA, or New SSA name control that matches the name control the secondary taxpayer used on the return or the secondary taxpayer has an IRSN (temporary TIN), then research using CC NAMEI or NAMES for a different, valid SSN/ITIN. Use the following table to resolve:

    If... Then...
    A] A different, valid SSN is located, Enter it in Field 01SS.
    B] A different, valid SSN is not located,

    1. Enter 0 (zero) in the second position of Field 94EXV.

      Note:

      When entering data in Field 94EXV, enter all allowable dependents in positions 1 through 8.

    2. Enter B in Field 01RPC, if EIC is claimed.

    Example:

    The return is a FSC 2 with 2 dependents. The secondary SSN is invalid and one of the dependent’s SSN is also invalid. Enter data in Field 94EXV as follows:


    FIELD 01EXC 11200000
    FIELD 94EXV 10100000
     

3.12.3.4.3.6 (02-01-2022)
Dependent TIN (EC 012)

  1. Transmit from the bottom of the screen. If EC 012 redisplays, follow the procedures below.

  2. Disallow the exemption when the SSN is consecutive or repeating numbers, for example 123-45-6789 or 222-22-2222.

  3. If any Dependent, Child and Dependent Care Child, or EIC Child has a NAP Access Indicator of 2 or 9 and their name control underprints with the primary or secondary taxpayer’s name control, or matches the primary or secondary taxpayer’s name(s) on the return, change that child’s name control to match the underprint.

  4. If a Dependent NAP Access Indicator is 2 or 9, and none of the preceding applies, enter the number of allowable dependents in Field 94EXV by totaling the number of exemptions claimed in positions 3 through 8 of Field 01EXC and subtracting the sum of all dependents that have a NAP Access Indicator 2 or 9, or didn’t provide a valid reason for not providing an SSN.

    Example:

    Four dependents were claimed, one dependent’s NAP Access Indicator is 2 and another dependent’s TIN is missing;
    Example:
    Field 01EXC 10400000
    Field 94EXV 10200000

  5. When more than four dependent SSNs are present on the return or if 1 is present in Field MEFII> (MeF Imperfect Return Indicator), use the following instructions:

    Note:

    Field MEFII>1 indicates MeF may have accepted the tax return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If there are four or fewer dependents and Field MEFII> is 1, GTSEC 94 and enter the number of allowable dependents with valid TINs in Field 94EXV, and enter the number of eligible dependents for each credit in Field 94CEV and Field 94DEV (TY21, also enter Field 946EV.)

    1. Research the remaining dependents using CC INOLE to determine if their TIN is valid.

      Reminder:

      If the dependent SSN is valid, check the tax return to see if the child tax credit box was checked for that dependent. If so, also determine if the dependent is under age 17, while you are already in CC INOLE.

    2. GTSEC 94, enter the number of allowable dependents in Field 94EXV, and enter the number of eligible dependents for each credit in Field 94CEV and 94DEV. (TY21 only, also enter Field 946EV).

  6. If there are no valid dependents present and the FSC is 4, determine if the taxpayer qualifies for the filing status without dependents (See EC 034 for instruction).

    1. If the taxpayer qualifies for FSC 4 without dependents, change Field 01FSC to 7.

    2. If the taxpayer does not qualify, change Field 01FSC to 1

  7. If there are no valid dependents present and the FSC is 5, determine if the taxpayer qualifies for the filing status without dependents (See EC 034 for instruction).

    1. If the taxpayer qualifies for FSC 4 without dependents (ex. date of death more than two years prior to tax period), change 01FSC to 7.

    2. If the taxpayer qualifies for FSC 5, enter C in the Clear Field.

  8. If the Child and Dependent Care Credit or EIC Child(ren) SSNs are invalid and are not the same children claimed as dependents, enter the number of allowable dependents claimed in Field 01EXC in Field 94EXV.

3.12.3.4.3.7 (01-01-2017)
Prior Year (EC 012)

  1. For TY96 and later - Ensure all invalid conditions have been addressed before entering Field 94EXV. When EC 012 generates, all invalid SSN conditions will be displayed for missing Secondary, Dependent, Child and Dependent Care Credit, or EIC SSNs.

  2. For TY95 and prior, ensure the exemptions in Field 01EXC were entered correctly, then enter the exemptions from Field 01EXC in Field 94EXV.

3.12.3.4.4 (01-01-2017)

Error Code 013 (CE) Duplicate Social Security Numbers

  1. Error Code 013 instructions follow.

3.12.3.4.4.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 013)

  1. This table shows the fields displayed.

    1040 Field Name
    01PS Primary SSN
    01SS Secondary SSN
    01EXC Exemption Code
    94EXV Exemption Code Verified
    01DS1 Dependent 1 SSN
    01DN1 Dependent 1 Name Control
    01DS2 Dependent 2 SSN
    01DN2 Dependent 2 Name Control
    01DS3 Dependent 3 SSN
    01DN3 Dependent 3 Name Control
    01DS4 Dependent 4 SSN
    01DN4 Dependent 4 Name Control
    21DS1 Dependent 1 Child Care SSN
    21CN1 Dependent 1 Child Care Name Control
    21DS2 Dependent 2 Child Care SSN
    21CN2 Dependent 2 Child Care Name Control
    38TN1 Form 8839 Child 1 SSN
    38NC1 Form 8839 Child 1 Name Control
    38TN2 Form 8839 Child 2 SSN
    38NC2 Form 8839 Child 2 Name Control
    38TN3 Form 8839 Child 3 SSN
    38NC3 Form 8839 Child 3 Name Control
    43SS1 EIC Child 1 SSN
    43NC1 EIC Child 1 Name Control
    43SS2 EIC Child 2 SSN
    43NC2 EIC Child 2 Name Control
    43SS3 EIC Child 3 SSN
    43NC3 EIC Child 3 Name Control

3.12.3.4.4.2 (01-01-2017)
Invalid Conditions (EC 013)

  1. Error Code 013 generates when any of the following exist:

    1. Primary SSN is equal to the Secondary SSN.

    2. Primary SSN is equal to any Dependent SSN or EIC Child SSN.

    3. Secondary SSN is equal to any Dependent SSN or EIC Child SSN.

    4. Any Dependent SSN is equal to another Dependent SSN.

    5. Any Child and Dependent Care Dependent SSN is equal to another Child and Dependent Care Dependent SSN.

    6. Any EIC Child SSN is equal to another EIC Child SSN.

    7. The Primary SSN is equal to any Form 8839 Child SSN.

    8. The Secondary SSN is equal to any Form 8839 Child SSN.

    9. Any Form 8839 Child SSN is equal to another Form 8839 Child SSN.

3.12.3.4.4.3 (01-01-2017)
Correction Procedures (EC 013)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Examine the return and attachments for correct SSN and enter the correct SSNs, as appropriate.

    Caution:

    Do not enter the Secondary SSN for the primary taxpayer, even if it is the only number available.

  3. Search return and/or attachments for the correct SSN. Take the following actions:

    If... Then...
    A] Unable to determine the correct Primary SSN, Research CC INOLE, NAMEI, and NAMES. (SSPND 351 if IDRS is unavailable.)
    B] The Primary SSN is located through research,

    1. GTSEC 01.

    2. Enter Long Entity. (See IRM 3.12.2.4.2.)
    C] The Secondary SSN is a duplicate of the Primary SSN and the correct SSN cannot be found on the return or attachment, Research CC INOLE or ENMOD using the Primary SSN. (SSPND 351 if IDRS is unavailable.)
    D] The Secondary SSN is not found through research,

    1. Delete the entry in Field 01SS.

    2. Enter zero in the second position of Field 94EXV.

    3. If the EIC is claimed, enter B in Field 01RPC.
    E] A Dependent SSN equals another Dependent’s SSN, Delete all but one of the identical SSNs.
    F] A Dependent SSN equals the Primary or Secondary SSN,

    1. Delete the dependent’s SSN.

    2. Disallow the dependent when EC 010 displays by changing Field 94EXV positions 3 through 8, as needed. See IRM 3.12.3.4.1.3(5).
    G] A Child and Dependent Care SSN equals another Child and Dependent Care SSN, Delete all but one of the identical Child and Dependent Care SSNs.
    H] A Form 8839 SSN equals another Form 8839 SSN, Delete one of the duplicate SSNs on Form 8839, Qualified Adoption Expenses.
    I] A Form 8839 SSN equals the Primary or Secondary SSN, Delete the Form 8839 SSN.
    J] An EIC SSN equals another EIC SSN, Delete one of the EIC SSNs.
    K] An EIC SSN equals the Primary or Secondary SSN,

    1. Delete the EIC Child’s SSN.

    2. Disallow the EIC Child when EC 010 displays, by changing Field 94EXV, positions 3 through 8 as needed. See IRM 3.12.3.4.1.3(5).

3.12.3.4.5 (01-01-2017)

Error Code 014 (CE) Entity Data

  1. Error Code 014 instructions follow.

3.12.3.4.5.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 014)

  1. This table shows the fields displayed.

    1040 Field Name
    01PNC Name Control
    01PS Primary SSN
    01SS Secondary SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
    01TXP Tax Period
    01FSC Filing Status Code

3.12.3.4.5.2 (01-01-2017)
Invalid Conditions (EC 014)

  1. Error Code 014 generates when the Entity data fields present will not generate the proper Master File Entity Code.

3.12.3.4.5.3 (08-11-2021)
Correction Procedures (EC 014)

  1. If the address in the entity of the return is incomplete, perfect it from the return or attachments according to the instructions in this table. If you perfect the entity with information found in any attachment, enter it as long entity, filling in every required item from 01PS to 01ZIP. See IRM 3.12.2.4.2.

    If... And... Then...
    A] You find a complete address on an attachment consistent with the incomplete address in the entity, The street address in the entity is complete and agrees with the street address on the attachment and the rest of the address in the entity (the city, state, and ZIP Code) is missing in whole or in part Enter the perfected city, state, or ZIP Code from the attachment:

    1. city and state in Field 01C/S.

    2. ZIP Code in Field 01ZIP.
    B] You find a complete address on an attachment consistent with the incomplete address in the entity, The street address in the entity is incomplete and the city, state, and ZIP Code in the entity agree with the city, state, and ZIP Code on the attachment Perfect the street address in the entity with the street address from the attachment. Enter the perfected street address in Field 01ADD.

    Caution:

    Perfect only present but imperfect information, not missing information, and perfect an incomplete address with the information you find elsewhere in the return or any attachments only if that information is consistent with the imperfect information in the entity. Consider the city, state, and ZIP Code a single block of information.

  2. If you cannot perfect the entity with other information in the return, research INOLE and take the following action:

    If the Address is... Then...
    A] Found, Enter it as Long Entity (See IRM 3.12.2.4.2).
    B] Not found,

    1. Enter IRS in Field 01ADD.

    2. Enter the center city and state in Field 01C/S and unique ZIP Code in Field 01ZIP. See (3) below.

    Caution:

    Use the center address only if you can’t perfect the address or find an address with INOLE.

    Caution:

    Don’t use any other command codes to locate the address.

  3. The city, state, and ZIP Code for each center are below:

    Center 01C/S 01ZIP
    AUSPC Austin/TX 73301
    KCSPC Kansas City/MO 64999
    OSPC Ogden/UT 84201

3.12.3.4.6 (01-01-2017)

Error Code 015 (CE) Spouse SSN Blank

  1. Error Code 015 instructions follow.

3.12.3.4.6.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 015)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01SS Secondary SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
    01FSC Filing Status Code
    01CCC Computer Condition Code
    01DSI Dependent Status Indicator
    94EXV Exemption Code Verified

3.12.3.4.6.2 (01-01-2017)
Invalid Conditions (EC 015)

  1. Error Code 015 generates when all of the following exist:

    1. Field 01FSC is 2, or 6.

    2. Field 01SS is blank.

    3. Computer Condition Code J is not present.

    4. The Document Code is not 72 or 73.

      Exception:

      Error Code 015 will not generate when the Tax Class is 210 and the Blocking Series is 000-299 (SFR).

3.12.3.4.6.3 (04-25-2022)
Correction Procedures (EC 015)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Enter C in the Clear Field if either of the following apply:

    1. FSC is 3, or

    2. FSC is 2, and spousal exemption has been disallowed in EC 010, 012, or 013.

  3. Check the return and attachments for a Secondary SSN. If a Secondary SSN is found, enter in Field 01SS.

  4. If there is any indication that the spouse is not required to obtain an SSN/ITIN (i.e., Amish/Mennonite or Form 4029 indicated for the spouse on the return or attachments):

    1. Enter B in Field 01RPC if EIC is claimed.

    2. If previous entries have been made in Field 94EXV (i.e., EC 012) verify that Field 94EXV has a 1 in the second position to allow the spouse’s exemption.

    3. Enter J in Field 01CCC when FSC is 2, or 6.

  5. For TY96 and later, the Secondary SSN is required to process the return if any of the following are present:

    1. The Primary taxpayer is deceased, and it is a joint return.

    2. Form 4137, Social Security and Medicare Tax on Unreported Tip Income, tax is being paid for the secondary taxpayer.

    3. Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, is filed for the secondary taxpayer.

    4. Form 8606, Nondeductible IRAs, is filed for the secondary taxpayer.

    5. Form 8919, Uncollected Social Security and Medicare Tax on Wages, tax is being paid for the secondary taxpayer (TY07 and later).

    6. Form 8941, Credit for Small Employer Health Insurance Premiums, is being filed and unable to determine who is filing the form (TY14 and later).

    7. Schedule H, Household Employment Taxes, is filed for the secondary taxpayer.

    8. Self-Employment (SE) Tax is being paid for the secondary taxpayer.

  6. If the Secondary SSN cannot be found on the return or attachments, research CC INOLE using the Primary’s SSN. If not found on INOLE, use CC NAMES and NAMEI for the secondary taxpayer.

    If the Secondary SSN is... And... Then...
    A] Found,   Enter the SSN in Field 01SS.
    B] Not found, Is required (see the preceding (5)), SSPND 211 to correspond for the Secondary SSN.
    C] Not found, Is not required (see the preceding (4)),

    1. Enter 0 (zero) in the second position of Field 94EXV.

    2. Enter B in Field 01RPC if EIC is claimed.

  7. If conditions permit the immediate assignment of a temporary TIN (e.g., No Reply to an IRS request for a valid Secondary SSN), SSPND 320 to have Entity Control assign a temporary TIN (IRSN).

3.12.3.4.7 (01-01-2017)

Error Code 016 (CE) FSC 2 and No Ampersand

  1. Error Code 016 instructions follow.

3.12.3.4.7.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 016)

  1. This table shows the fields displayed.

    1040 Field Name
    01NL1 Name Line 1
    01FSC Filing Status Code
    01EXC Exemption Code
    03TTX Tentative Tax
    >>>> Tentative Tax Computer

3.12.3.4.7.2 (01-01-2017)
Invalid Conditions (EC 016)

  1. Error Code 016 generates when either of the following exist:

    1. Filing Status Code (FSC) is 2 but there is no ampersand (&) present in the First Name Line (Field 01NL1).

    2. FSC is not 2 and there is an ampersand present in First Name Line.

3.12.3.4.7.3 (04-25-2022)
Correction Procedures (EC 016)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Determine if FSC must be changed when Tentative Tax is present. Refer to specific procedures in IRM 3.12.2.4.3.12, Field 01FSC in Section 01.

  3. Determine the filing status (when there is no underprint in Tentative Tax) from the name(s) in caption, signature(s), and/or filing status areas. Take the following actions:

    If FSC is determined to be... Then...
    A] Joint, Correct Field 01NL1 to reflect two names separated by an "&" .
    B] Other than Joint, Correct the name line and delete "&" , if present.

  4. When the second name is not available from the signature line, SSPND 211.

  5. If you are unable to determine the FSC, SSPND 211, and complete Form 6001 using paragraph F for Form 5129.

3.12.3.4.8 (01-01-2017)

Error Code 017 (CE) Validation of ITIN Deactivation Status

  1. Error Code 017 instructions follow.

3.12.3.4.8.1 (11-23-2021)
Fields Displayed, Form 1040 (EC 017)

  1. This table shows the fields displayed:

    1040 Field Name
    CL Clear Code
    01FSC Filing Status Code
    01TXP Tax Period
    01EXC Exemption Code
    94EXV Exemption Verified
    01RPC Return Processing Code
    01SPC Special Processing Code
    01PS Primary SSN
    01NA1> Primary NAP Access Indicator
    01PIC> Primary ITIN Status Code
    01SS Secondary SSN
    01NA2> Secondary NAP Access Indicator
    01SIC> Secondary ITIN Status Code
    01DS1 Dependent 1 SSN
    01NP1> Dependent 1 NAP Access Indicator
    01DC1> Dependent 1 ITIN Status Code
    01DS2 Dependent 2 SSN
    01NP2> Dependent 2 NAP Access Indicator
    01DC2> Dependent 2 ITIN Status Code
    01DS3 Dependent 3 SSN
    01NP3> Dependent 3 NAP Access Indicator
    01DC3> Dependent 3 ITIN Status Code
    01DS4 Dependent 4 SSN
    01NP4> Dependent 4 NAP Access Indicator
    01DC4> Dependent 4 ITIN Status Code
    02DTR Dependent TIN Requirement
    21DSI Dependent 1 Child Care SSN
    21NA1> Dependent 1 Child Care NAP Access Indicator
    21CC1> Child Care 1 NAP ITIN Status Code
    21DS2 Dependent 2 Child Care SSN
    21NA2> Dependent 2 Child Care NAP Access Indicator
    21CC2> Child Care 2 NAP ITIN Status Code
    03GE> Gross Exemption Amount Computer
    03INC Taxable Income Amount
    >>>> Taxable Income Computer
    01TCE> Child Tax Credit Total Eligible Computer Number
    01TDE> Other Dependent Credit Total Eligible Computer Number
    03COD> Gross Child and Other Dependent Credit Computer
    03COD Child and Other Dependent Credit Amount
    >>>> Child and Other Dependent Credit Computer
    03ACT> Gross Additional Child Credit Computer
    03ACT Additional Child Tax Credit Amount
    >>>> Additional Child Tax Credit Computer
    21QI Qualifying Individual Number
    21GC> Gross Child Care Credit Computer
    05302 Child Care Credit
    05RCC Refundable Child and Dependent Care Credit
    50AST> Education Credit Eligible Student Computer Number
    05GEC> Gross Education Credit Computer
    05303 Education Credit Amount
    >>>> Education Credit Computer
    03AOC Refundable Education Credit Amount
    >>>> Refundable Education Credit Computer

3.12.3.4.8.2 (01-01-2018)
Invalid Conditions (EC 017)

  1. Error Code 017 generates when:

    1. The ITIN Status Code I (inactive) is present in any of the fields listed below:
      • Primary ITIN Status Code (01PIC>)
      • Secondary ITIN Status Code (01SIC>)
      • Dependent 1 ITIN Status Code (01DC1>)
      • Dependent 2 ITIN Status Code (01DC2>)
      • Dependent 3 ITIN Status Code (01DC3>)
      • Dependent 4 ITIN Status Code (01DC4>)
      • Child Care 1 ITIN Status Code (21CC1>)
      • Child Care 2 ITIN Status Code (21CC2>)

    2. The Primary TIN begins with "9" and "X" is present in Field 01CCC or if Filing Status is 2 and Secondary TIN begins with "9" and "E" is present in Field 01RPC.

3.12.3.4.8.3 (02-03-2021)
Correction Procedures (EC 017)

  1. Go to the bottom of the screen and transmit to validate.

  2. REJECTS ONLY - When returns are in workable suspense inventory, GTSEC 02 and enter R in Field 02RI to revalidate. Enter C in the Clear Field and continue processing.

    Caution:

    This action is for the Rejects screen only, not Error Code 017.

  3. Correct coding and transcription errors and misplaced entries in displayed fields.

    Caution:

    Field 94EXV may have been used to resolve Error Codes 010, 012, 013, and 015. If an exemption was disallowed in a previous error code, leave as disallowed.

  4. Review the ITIN Status Codes for the following Fields:

    • 01PIC>

    • 01SIC>

    • 01DC1>

    • 01DC2>

    • 01DC3>

    • 01DC4>

  5. Review the fields listed in (4) to determine if the ITIN listed has an ITIN Status Code of "I" . If the ITIN Status Code is "I" , use Field 94EXV to disallow the exemption.

    Reminder:

    If RPC O is present, enter 0 (zero) in the first position to disallow the primary taxpayer.

  6. If the ITIN Status Code is "U" for any of the fields in (4), allow the exemption. If a child, research to determine a child’s date of birth for each ITIN Status Code U, prior to allowing or disallowing the Child Tax Credit and/or Additional Child Tax Credit.

    Note:

    The ITIN Status of “U=Unvalidated” is systemically generated at the beginning of 2016 on DM-1 only for all ITINs with zeros in the date of birth.

  7. If more than 4 dependents are present, research the dependents with an ITIN using INOLES for the ITIN Status Code. If the ITIN Status Code is "I" or if the TIN is invalid, use Field 94EXV to disallow the dependent.

  8. Review the Child Care ITIN Status Code in Fields 21CC1> and 21CC2>. If the ITIN Status Code is "I" , enter only the number of Qualifying Individuals in Field 21QI. It is not necessary to enter 0 (zero), just blank Field 21QI.

  9. If the Child Care Qualifying Individual with an ITIN listed on Form 2441 is not one of the four dependent TINs in Field 01DS1/2/3/4, or an additional dependent researched above:

    1. Research CC INOLES for the ITIN Status Code for all other Child Care Qualifying Individuals with an ITIN.

    2. Determine the number of Child Care Qualifying Individuals and enter the number in Field 21QI.

  10. Austin only - If RTS shows the ITIN status as "revoked" , disallow the exemption(s) using Field 94EXV.

  11. When all required actions have been taken for dependents and Child Care ITINs and EC 017 redisplays, enter C in the Clear Field.

3.12.3.4.9 (01-01-2017)

Error Code 018 (CE) Date of Death is Before Tax Period

  1. Error Code 018 instructions follow.

3.12.3.4.9.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 018)

  1. This table shows the fields displayed:

    1040 Field Name
    CL Clear Code
    01FSC Filing Status Code
    01CCC Computer Condition Code
    01TXP Tax Period
    01EXC Exemption Code
    94EXV Exemption Code Verified
    01RPC Return Processing Code
    01SPC Special Processing Code
    01DSI Dependent Status Indicator
    01PNC Primary Name Control
    01PS Primary SSN
    01PDD> Primary NAP Date of Death
    01SNC Secondary Name Control
    01SS Secondary SSN
    01SDD> Secondary NAP Date of Death
    01DN1 Dependent 1 Name Control
    01DS1 Dependent 1 SSN
    01DD1> Dependent 1 NAP Date of Death
    01DN2 Dependent 2 Name Control
    01DS2 Dependent 2 SSN
    01DD2> Dependent 2 NAP Date of Death
    01DN3 Dependent 3 Name Control
    01DS3 Dependent 3 SSN
    01DD3> Dependent 3 NAP Date of Death
    01DN4 Dependent 4 Name Control
    01DS4 Dependent 4 SSN
    01DD4> Dependent 4 NAP Date of Death
    21CN1 Child Care Dependent 1 Name Control
    21DS1 Child Care Dependent 1 SSN
    21DD1> Child Care Dependent 1 NAP Date of Death
    21CN2 Child Care Dependent 2 Name Control
    21DS2 Child Care Dependent 2 SSN
    21DD2> Child Care Dependent 2 NAP Date of Death
    43NC1 EIC Child 1 Name Control
    43SS1 EIC Child 1 SSN
    43DD1> EIC Child 1 NAP Date of Death
    43NC2 EIC Child 2 Name Control
    43SS2 EIC Child 2 SSN
    43DD2> EIC Child 2 NAP Date of Death
    43NC3 EIC Child 3 Name Control
    43SS3 EIC Child 3 SSN
    43DD3> EIC Child 3 NAP Date of Death

3.12.3.4.9.2 (01-01-2017)
Invalid Conditions (EC 018)

  1. Error Code 018 generates when either the Primary, Secondary, or any Dependent NAP date of death is prior to the tax period of the return.

3.12.3.4.9.3 (04-25-2022)
Correction Procedures (EC 018)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

    Caution:

    Field 94EXV may have been used to resolve error codes 010, 012, 013, 015, and 017. If an exemption was disallowed in the previous error codes, leave as disallowed.

  2. Research using CC INOLE to verify that the taxpayer is using the correct SSN.

  3. If the return is for a single deceased taxpayer, or two deceased taxpayers on a joint return, who died prior to the tax period; no dependents are listed on the return; and the date of death has been written on the return or attachment, SSPND 640 for Rejects to route the document for Form 1041 processing.

  4. If a copy of a death certificate is attached to the return; the death certificate shows a date of death in the tax year of the return; and either the NAP underprint or CC INOLE shows a different DOD, enter C in the Clear Field.

  5. If the date of death is written on the return or is on an attachment and it matches the NAP date of death (prior to the tax period of the return), disallow the exemption, change the filing status as appropriate, and assign the appropriate TPNC(s).

  6. If the taxpayer has attached documentation from the Social Security Administration stating that the reportedly deceased person is not deceased, accept the explanation and enter C in the Clear Field.

  7. If after review and correction of (1) through (6) and EC 018 still displays, SSPND 211. Complete Form 6001 using paragraph Z.

3.12.3.4.9.4 (01-23-2023)
Reply Procedures (EC 018)

  1. Drop to the bottom and transmit.

    Note:

    If the response indicates the Primary, Secondary, or Dependent originally identified as deceased is not deceased and the taxpayer has gone to Social Security Administration (SSA) and has gotten documentation indicating a correction to SSA records the error code may close if updated information has been received from SSA. SSA data is updated weekly.

  2. If taxpayer replies to correspondence with copies of official documents from the Social Security Administration or other government offices, evaluate and accept or reject their validity.

    If the documents... And the documents... Then...
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Accept the validity of the documents. SSPND 320 to Entity. Write on the referral "TP not deceased" or "Dependent not deceased. "
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and sent to Entity   Response from Entity

    1. Entity notates - "DOD removed" , drop to the bottom of the screen and transmit. If EC 018 redisplays, enter C in the Clear Field.

    2. Entity notates - "DOD still present/No SSA letter provided" , follow no reply procedures.

    3. Entity notates - "DOD is not present" , drop to the bottom of the screen and transmit. Note: EC 018 may not display when you enter C in the first displayed screen.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reject the validity of the documents and follow the procedures for no reply.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reject the validity of the documents and follow the procedures for no reply.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   Reject the validity of the documents and follow the procedures for no reply.

3.12.3.4.9.5 (11-23-2021)
No Reply Procedures (EC 018)

  1. If the Primary or the Secondary NAP Date of Death is present and prior to the tax period of the return, enter 3 in the first position of Field 01CCC and correct the filing status as indicated:

    If the filing status is... And... Then...
    A] FSC 1, 3, 4, 5, 6, or 7,  

    1. Enter 0 in the first position of Field 94EXV.

    2. Enter B in Field 01RPC.
    B] FSC 2, no dependents, The primary/spouse shows a date of death that is prior to the period covered on the return and no dependent children are claimed,

    1. Delete the name of the deceased taxpayer from Field 01NL1.

    2. Change to FSC 1.

    3. Correct Field 01PS and/or 01SS as appropriate.

    4. Adjust Field 01EXC as appropriate.
    C] FSC 2, dependents claimed, The primary/spouse shows a date of death that is prior to period covered on the return and dependent children are claimed,

    1. Delete the name of the deceased taxpayer from Field 01NL1.

    2. Change to FSC 4 or 5 as appropriate.

    3. Correct Field 01PS and/or 01SS as appropriate.

    4. Adjust Field 01EXC as appropriate.

  2. If a dependent NAP date of death is prior to the tax period of the return, enter the number of allowable dependents in Field 94EXV by totaling the number of exemptions claimed in positions 3 through 8 of Field 01EXC and subtracting the sum of all dependents that have a date of death prior to the tax period of the return.

    Example:

    4 dependents were claimed, one dependent’s date of death is prior to the tax period of the return:
    Example:
    Field 01EXC 10400000
    Field 94EXV 10300000

  3. If a Child Care Dependent’s NAP date of death is prior to the tax period of the return and the child is not being claimed as a dependent on the return, delete the SSN from Field 21DS1 and/or 21DS2, as appropriate. If EC 280 displays, assign TPNC 706.

  4. If a Child Tax Credit/Additional Child Tax Credit child’s NAP date of death is prior to the tax period of the return, GTSEC 01 and enter 0 (zero) in Field 01CT1/2/3/4 of the appropriate child. If EC 290 and/or 344 displays, assign TPNC 706 (TY17 and prior, assign TPNC 609).

  5. If a Schedule EIC child’s NAP date of death is prior to the tax period of the return and the child is not being claimed as a dependent on the return, delete the SSN from Field 43SS1/2/3, as appropriate. If EC 337 displays, assign TPNC 706.

  6. If there are more than four dependent SSNs present on the return and all four of the transcribed SSNs have a NAP Access Indicator of 2 or 9, validate the other dependents using CC INOLE. Enter the number of allowable dependents in Field 94EXV.

    Note:

    If it is determined that a Child Care Dependent or an EIC child’s TIN is invalid and the same child is listed as a fifth or subsequent dependent, adjust positions 3 through 8 of Field 94EXV accordingly.

  7. If no valid dependents are present in Field 94EXV (positions 3 through 8 are 0 (zero)) and Field 01FSC is 4, determine if the taxpayer qualifies for FSC 4 without dependents (see IRM 3.12.3.6.2.3, EC 034).

    1. If the taxpayer qualifies for FSC 4 without dependents, change Field 01FSC to 7.

    2. If the taxpayer does not qualify, changed Field 01FSC to 1.

  8. If no valid dependents are present in Field 94EXV (positions 3 through 8 are 0 (zero)) and Field 01FSC is 5, determine if the taxpayer qualifies, see IRM 3.12.3.6.2.3, EC 034. If the:

    1. taxpayer qualifies for FSC 4 without dependents (Ex. date of death more than two years prior to tax period), change Field 01FSC to 7.

    2. taxpayer qualifies for FSC 5, enter C in the Clear Field.

  9. If the Child Care Dependent or EIC Child(ren) TINs are invalid and are not the same children claimed as exemptions, enter the number of allowable exemptions claimed in Field 01EXC in Field 94EXV.

  10. If RPC O or DSI 1 is present, and entries are made in Field 94EXV, enter 0 (zero) in the first position of Field 94EXV to disallow the exemption for the primary taxpayer.

  11. If a change to Field 94EXV causes Error Code 250 to generate, it may be necessary to assign a combination of TPNCs if more than one date of death is prior to the tax period of the return or the filing status has been changed.

  12. For TY95 and prior, ensure that the exemptions transcribed in Field 01EXC were entered correctly, then enter the exemptions in 01EXC into 94EXV.

3.12.3.4.10 (01-01-2018)

Error Code 019 (CE) Dependent Date of Birth is Greater Than Tax Period

  1. Error Code 019 instructions follow.

3.12.3.4.10.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 019)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01FSC Filing Status Code
    01TXP Tax Period
    01EXC Exemption Code
    94EXV Exemption Code Verified
    01RPC Return Processing Code
    T-DAT> Tentative Return Due Date Computer
    01PS Primary SSN
    01NA1> Primary NAP Access Indicator
    01PAD> Primary NAP TIN Assignment Date
    01SS Secondary SSN
    01NA2> Secondary NAP Access Indicator
    01SAD> Secondary NAP TIN Assignment Date
    01DS1 Dependent 1 SSN
    01YB1> Dependent 1 NAP Date of Birth
    01NP1> Dependent 1 NAP Access Indicator
    01AD1> Dependent 1 TIN Assignment Date
    01DS2 Dependent 2 SSN
    01YB2> Dependent 2 NAP Date of Birth
    01NP2> Dependent 2 NAP Access indicator
    01AD2> Dependent 2 TIN Assignment Date
    01DS3 Dependent 3 SSN
    01YB3> Dependent 3 NAP Date of Birth
    01NP3> Dependent 3 NAP Access Indicator
    01AD3> Dependent 3 TIN Assignment Date
    01DS4 Dependent 4 SSN
    01YB4> Dependent 4 Date of Birth
    01NP4> Dependent 4 NAP Access Indicator
    01AD4> Dependent 4 TIN Assignment Date
    21DS1 Child Care Dependent 1 SSN
    21YB1> Child Care Dependent 1 NAP Date of Birth
    21DS2 Child Care Dependent 2 SSN
    21YB2> Child Care Dependent 2 NAP Date of Birth
    43SS1 EIC Child 1 SSN
    43YB1> EIC Child 1 NAP Date of Birth
    43NP1> EIC Child 1 NAP Access Indicator
    43AD1> EIC Child 1 TIN Assignment Date
    43SS2 EIC Child 2 SSN
    43YB2> EIC Child 2 NAP Date of Birth
    43NP2> EIC Child 2 NAP Access Indicator
    43AD2> EIC Child 2 TIN Assignment Indicator
    43SS3 EIC Child 3 SSN
    43YB3> EIC Child 3 NAP Date of Birth
    43NP3> EIC Child 3 NAP Access Indicator
    43AD3> EIC Child 3 TIN Assignment Indicator
    01TCE> Child Tax Credit Total Eligible Computer Number
    94CEV Child Tax Credit Total Eligible Verified Number
    01TDE> Other Dependent Credit Total Eligible Computer Number
    94DEV Other Dependent Credit Total Eligible Verified Number
    03COD> Gross Child and Other Dependent Credit Computer
    03ACT> Gross Additional Child Tax Credit Computer Amount
    50AST> Education Credit Eligible Student Computer Number
    05GEC> Gross Education Credit Computer
    E-NUM> Qualified EIC Dependents Number
    03EIC EIC Amount
    >>>>> EIC Amount Computer

3.12.3.4.10.2 (01-01-2017)
Invalid Condition (EC 019)

  1. Error Code 019 generates when any Dependent NAP date of birth is greater that the tax period of the return.

3.12.3.4.10.3 (01-23-2023)
Correction Procedures (EC 019)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

    Caution:

    Field 94EXV may have been used to resolve Error Codes 010, 012, 013, 015, 017, and 018. If an exemption was disallowed in the previous error codes, leave as disallowed.

  2. If a dependent date of birth is greater than the tax period of the return (for example: child’s date of birth is 01-15-2023 and tax period is 2022), enter the number of allowable dependents in Field 94EXV. Total the number of exemptions claimed in positions 3 through 8 of Field 01EXC and subtract the sum of all dependents that have a date of birth greater than the tax period of the return.

    Example:

    4 dependents were claimed, one dependent’s date of birth is greater than the tax period of the return:
    Example:
    Field 01EXC 10400000
    Field 94EXV 10300000

  3. If a Child Care qualifying person’s NAP Date of Birth is greater than the tax period of the return, GTSEC 21 and enter the number of eligible qualifying individuals for Child Care Credit in Field 21QI. If EC 280 displays, assign TPNC 708 (TY17 and prior, assign TPNC 606).

    Caution:

    Field 21QI may have been used to resolve Error Code 017 for an expired ITIN. If the dependent was disallowed in EC 017, leave as disallowed.

  4. If a Child Tax Credit/Additional Child Tax Credit child’s (dependent) date of birth is after the tax period of the return, GTSEC 01 and enter 0 (zero) in Field 01CT1/2/3/4 of the appropriate child. If EC 290 and/or 344/345 display, assign TPNC 708 (TY17 and prior, assign TPNC 606).

  5. If a Schedule EIC Child’s NAP Date of Birth is after the tax period of the return and the child is not being claimed as a dependent on the return, delete the SSN from Field 43SS1/2/3, as appropriate. If EC 337 displays, assign TPNC 750.

  6. If there are more than four dependent SSNs present on the return and all four of the transcribed SSNs have a NAP Access Indicator of 2 or 9, validate the other dependents using CC INOLE. Enter the number of allowable dependents in Field 94EXV.

    Note:

    If it is determined that a Child and Dependent Care Credit dependent or an EIC child’s TIN is invalid and the same child is listed as a fifth or subsequent dependent, adjust positions 3 through 8 of Field 94EXV accordingly.

  7. If no valid dependents are present in Field 94EXV (positions 3 through 8 are 0 (zero)) and Field 01FSC is 4, determine if the taxpayer qualifies for FSC 4 without dependents (see IRM 3.12.3.6.2, EC 034).

    1. If the taxpayer qualifies for FSC 4 without dependents, change Field 01FSC to 7.

    2. If the taxpayer does not qualify, change Field 01FSC to 1.

  8. If no valid dependents are present in Field 94EXV (positions 3 through 8 are 0 (zero)) and Field 01FSC is 5, determine if the taxpayer qualifies, see IRM 3.12.3.6.2, EC 034. If the taxpayer qualifies for FSC 5, enter C in the Clear Field.

  9. If the Child and Dependent Care Credit or EIC Child(ren) TINs are invalid and are not the same children claimed as dependents enter the number of dependents claimed in Field 01EXC in Field 94EXV.

  10. If RPC O or DSI 1 is present, and entries are made in Field 94EXV, enter 0 (zero) in the first position of Field 94EXV to disallow the exemption for the primary taxpayer.

  11. For TY95 and prior, ensure that the exemptions transcribed in Field 01EXC were entered correctly, then enter the exemptions in Field 01EXC into Field 94EXV.

  12. If a change to Field 94EXV causes a change to taxable income, assign TPNC 708 when Error Code 250 displays. (TY17 and prior, assign TPNC 606.)

  13. When all required actions have been taken and EC 019 redisplays, enter C in the Clear Field.

3.12.3.5 (01-01-2017)

Error Codes 020-030

  1. Instructions for Error Codes 020 to 030 follow.

3.12.3.5.1 (01-01-2017)

Error Code 020 (CE) Major City Code and Address

  1. Error Code 020 instructions follow.

3.12.3.5.1.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 020)

  1. This table shows the fields displayed.

    1040 Field Name
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code

3.12.3.5.1.2 (01-01-2017)
Invalid Conditions (EC 020)

  1. Error Code 020 generates when a valid Major City Code is present in City/State and the street address is not present.

3.12.3.5.1.3 (01-01-2017)
Correction Procedures (EC 020)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Search the return and/or attachments for correct address. If found, enter in Field 01ADD. Refer to IRM 3.12.2.4.3.7.

  3. Research CC INOLE when an address is not found on the return or attachments and take the following action:

    If the address is... Then...
    A] Found, Enter street address in Field 01ADD.
    B] Not found, Follow procedures for EC 014 in IRM 3.12.3.4.5.3(2).

3.12.3.5.2 (01-01-2019)

Error Code 021 (CE) Major City Code/ZIP Code

  1. Error Code 021 instructions follow.

3.12.3.5.2.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 021)

  1. This table shows the fields displayed.

    1040 Field Name
    01C/S City/State
    01ZIP ZIP Code

3.12.3.5.2.2 (01-01-2019)
Invalid Conditions (EC 021)

  1. Error Code 021 generates when a valid Major City Code is present (01C/S) and one of the following exist:

    1. ZIP Code (Field 01ZIP) is blank.

    2. ZIP Code (Field 01ZIP) is present but is not correct for that Major City Code.

3.12.3.5.2.3 (01-01-2019)
Correction Procedures (EC 021)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Search the return and/or attachments for the correct ZIP Code and take the following action:

    If the ZIP Code is... Then...
    A] Found, but is not correct for the Major City Code, Enter the City and State in Field 01C/S.
    B] Found, and is correct for the Major City Code, Enter in Field 01ZIP.
    C] Not Found and a Major City Code is present in Field 01C/S,

    1. Enter the City and State in Field 01C/S.

    2. Enter the ZIP Code in Field 01ZIP. See Exhibit 3.12.2-11, Three-Digit ZIP Code.

    3. Enter 01 as the fourth and fifth characters of Field 01ZIP.

3.12.3.5.3 (01-01-2019)

Error Code 022 (CE) ZIP Code/State Code

  1. Error Code 022 instructions follow.

3.12.3.5.3.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 022)

  1. This table shows the fields displayed.

    1040 Field Name
    01C/S City/State
    01ZIP ZIP Code

3.12.3.5.3.2 (01-01-2019)
Invalid Conditions (EC 022)

  1. Error Code 022 generates when a valid State Code is present in Field 01C/S and either of the following exist:

    1. ZIP Code (Field 01ZIP) is not present.

    2. ZIP Code (Field 01ZIP) is present but is not correct for that State Code.

3.12.3.5.3.3 (01-01-2019)
Correction Procedures (EC 022)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Search the return and/or attachments for the correct ZIP Code. Enter in Field 01ZIP if found.

  3. If a valid ZIP Code can’t be found on the return and/or attachments, enter the first ZIP Code listed for the state in Field 01ZIP with 01 as the fourth and fifth characters. See Exhibit 3.12.2-11, Three-Digit ZIP Code.

3.12.3.5.4 (01-01-2020)

Error Code 023 - Reserved

  1. Reserved.

3.12.3.5.5 (01-01-2018)

Error Code 024 (CE) International Form 2555/EZ Without Area Office (AO)

  1. Error Code 024 instructions follow.

3.12.3.5.5.1 (01-01-2017)
Fields Displayed, Form 1040 (EC 024)

  1. The following fields are displayed:

    • Section 34 Present

    • Section 35 Present

3.12.3.5.5.2 (01-01-2018)
Invalid Conditions (EC 024)

  1. Error Code 024 generates when Section 34 or Section 35 is present, and File Location Code is not 20 (first two digits of the DLN).

3.12.3.5.5.3 (01-01-2017)
Correction Procedures (EC 024)

  1. Search the attachments for Form 2555 and take the following action:

    If Form 2555 is... Then...
    A] Found,

    1. SSPND 651. AUSPC, SSPND 610.

    2. Notate on Form 4227, "International Return" .
    B] Not Found, Use Command Code DLSEC and delete Section 34/35.

3.12.3.5.6 (01-01-2017)

Error Code 026 (CE) CCC L or W Is Present

  1. Error Code 026 instructions follow.

3.12.3.5.6.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 026)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01NL1 Name Line 1
    01NL2 Name Line 2
    01CCC Computer Condition Code
    02NC> Non-Compute Code Computer
    03BDR> Balance Due/Overpayment Taxpayer Computer
    >>>> Balance Due/Overpayment Computer

3.12.3.5.6.2 (01-01-2017)
Invalid Conditions (EC 026)

  1. Error Code 026 generates when both of the following exist:

    1. Computer Condition Code (CCC) L or W is present in Field 01CCC.

    2. Second Name Line (Field 01NL2) is not present.

3.12.3.5.6.3 (04-25-2022)
Correction Procedures (EC 026)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Verify that CCC L or W is correct. If CCC L or W is not required, delete the code(s) from Field 01CCC.

    Note:

    CCC L or W is required only on refund or Non-Compute Returns.

  3. Correct CCC L or W when it is determined to be incorrect using the following table:

    If Second Name Line payee is... Then...
    A] An individual that is not court appointed, Enter W in Field 01CCC.
    B] A court appointed individual, Enter L in Field 01CCC.
    C] Place of business (court appointed or not), Enter L in Field 01CCC.
    D] Both a surviving spouse and a court appointed personal representative, Enter L in Field 01CCC.

  4. Search the return and/or attachments for the Second Name Line (Field 01NL2), when CCC L or W is determined to be correct and take the following action:

    If Second Name Line is... Then...
    A] Found and Entity is short or intermediate, Enter C in the Clear Field.
    B] Found edited or on the return or attachments,

    1. Enter the First Name Line in Field 01NL1, if not present.

    2. Enter the Second Name Line in Field 01NL2.
    C] Not found,

    1. Second Name Line is not needed if a balance due or zero return, enter C in the Clear Field.

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ SSPND 211 to correspond with the Estate for Form 1310. Complete Form 6001 using paragraph D.

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ SSPND 211 to correspond. Complete Form 6001 using paragraph e with fill-in #3.

3.12.3.5.6.4 (04-25-2022)
Field 01CCC - A, F or 9 (EC 026)

  1. Computer Condition Codes A, F and/or 9 are used to designate the death of a taxpayer during the tax period. Their application is as follows:

    1. CCC A designates that both taxpayers died during the tax period.

    2. CCC F designates that the Primary taxpayer died during the tax period.

    3. CCC 9 designates that the Secondary taxpayer died during the tax period.

  2. Search the return and attachments for the date of death when the Primary and/or Secondary taxpayer is deceased.

  3. Research CC INOLE (using Definer S) for the date of death when it is not found on the return or attachments.

  4. Add or correct CCC A, F or 9 using the following table:

    If deceased taxpayer is the... And the date of death is... Then...
    A] Primary, During the tax period of the return, Enter F in Field 01CCC.
    B] Primary, After the tax period of the return, Delete F from Field 01CCC if present.
    C] Secondary, During the tax period of the return, Enter 9 in Field 01CCC.
    D] Secondary, After the tax period of the return, Delete 9 from Field 01CCC if present.
    E] Primary and Secondary, During the tax period of the return, Enter A in Field 01CCC.
    F] Primary and Secondary, After the tax period of the return, Delete A from Field 01CCC if present.

  5. If the date of death is not found through research, SSPND 211. Complete Form 6001 using paragraph C.

  6. If no corrections are necessary, enter C in Clear Field.

3.12.3.5.7 (01-01-2018)

Error Code 027 - Reserved

  1. Reserved.

3.12.3.5.8 (01-01-2017)

Error Code 028 (CE) Decedent Return Check

  1. Error Code 028 instructions follow.

3.12.3.5.8.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 028)

  1. The following table shows the fields displayed:

    1040 Field Name
    CL Clear Code
    01FSC Filing Status Code
    01TXP Tax Period
    01PS Primary SSN
    01PNC Primary Name Control
    >>>>> Primary NAP EIF Name Control
    01PDD> Primary NAP Date of Death
    01SS Secondary SSN
    01SNC Secondary Name Control
    >>>>> Secondary NAP EIF Name Control
    01SDD> Secondary NAP Date of Death
    01NL1 Name Line 1
    01NL2 Name Line 2
    01CCC Computer Condition Code
    01FPC Form Processing Code
    01RPC Return Processing Code
    01SPC Special Processing Code
    03WH Withholding
    03CEL Estimated Tax Credit Elect
    03ESP Estimated Tax Payments
    PETP> Primary NAP Estimated Tax/Credit Elect Payment Code
    SETP> Secondary NAP Estimated Tax/Credit Elect Payment Code
    03BDR Balance Due/Refund
    >>>>> Balance Due/Overpayment Computer
    03BDR> Balance Due/Overpayment Taxpayer Computer

3.12.3.5.8.2 (01-01-2019)
Invalid Conditions (EC 028)

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.5.8.3 (04-25-2022)
Correction Procedures (EC 028)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. If FSC is 3 or 6 and spouse is deceased, enter C in the Clear Field.

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. If a death certificate or a Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is attached to the return that shows the taxpayer died in the tax year of the return, enter the following computer condition code(s) in Field 01CCC by relevant condition.

    1. CCC F - if the primary taxpayer is deceased.

    2. CCC 9 - if the secondary taxpayer is deceased.

    3. CCC A - if both the primary and secondary taxpayers are deceased.

      Note:

      Review Field 01NL1 for the notation DECD after the taxpayer(s) who is deceased. If not present, enter after the appropriate name, see IRM 3.12.2.4.3.5(5).

  5. If Form 1310 or other information attached to the return identifies the recipient of the refund, enter one of the following computer condition codes in Field 01CCC:

    1. CCC L - if the name on line 2 of Form 1310 has a court appointed individual, a place of business (court appointed or not) or both a surviving spouse and a court appointed personal representative.

    2. CCC W - if the name on line 2 of Form 1310 has the name of the surviving spouse or an individual that is not court appointed.

  6. If there is no indication on the return that the taxpayer is deceased, SSPND 211 to correspond for any missing or incomplete item in the list below. There is no tolerance for unsupported withholding for these returns. Income must be supported too, if any refundable credit is claimed on the return.

    1. Establishment of death, Form 1310, and death certificate - complete Form 6001 using paragraph 0.

    2. Support for income or withholding - complete Form 6001 using paragraph G.

3.12.3.5.8.4 (01-03-2023)
Reply to Correspondence (EC 028)

  1. Drop to the bottom and transmit.

    Note:

    If the response indicates the Primary, Secondary, or Dependent originally identified as deceased is not deceased and the taxpayer has gone to Social Security Administration (SSA) and has gotten documentation indicating a correction to SSA records, the error code could fly if updated information has been received from SSA. SSA data is updated weekly.

  2. If taxpayer replies to correspondence with copies of official documents from the Social Security Administration or other government offices, evaluate and accept or reject their validity.

    If the documents... And the documents... Then...
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Accept the documents. SSPND 320 to Entity. Write on the referral TP not deceased or Dependent not deceased.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Response from Entity,   Response from Entity

    1. Entity notates - "DOD removed" , drop to the bottom of the screen and transmit. If EC 028 redisplays enter C in the Clear Field.

    2. Entity notates - "DOD still present/No SSA letter provided" , follow no reply procedures.

    3. Entity notates - "DOD is not present" , if EC 028 displays, drop to the bottom of the screen and transmit. EC 028 may not display when you enter C in the first displayed screen.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ RJECT 640 and send the document for 1041 processing.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reject the documents and follow the procedures for no reply.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   Reject the documents and follow the procedures for no reply.

  3. If the taxpayer returns all the requested documents and they are all in order, process the return normally and refer to the remainder of the procedures, see IRM 3.12.3.5.8.3(4) and (5) for computer condition codes.

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. If the taxpayer states that they filed the return and Form 14039, Identity Theft Affidavit, is attached, enter 8 in Field 01FPC. If the taxpayer states that they filed the return and Form 14039(SP), Identity Theft Affidavit (Spanish Version) is attached, enter 9 in Field 01FPC.

  8. If the taxpayer states not my return, see IRM 3.12.3.33.2(1).

  9. If the reply indicates that the filer of the deceased person’s return is the surviving spouse, and the filing status is single or head of household, consider the reply insufficient and follow procedures in IRM 3.12.3.5.8.5(2) and (3).

3.12.3.5.8.5 (10-14-2022)
No Reply to Correspondence and Undeliverable Mail (EC 028)

  1. If there is an indication of deceased on the return, the procedures in (2) and (3) below do not apply. Instead, follow procedures in IRM 3.12.3.5.8.3(1) through (5) and Exhibit 3.12.3-1 regarding decedent returns.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. If the reply indicates the filer is the surviving spouse of the person in whose name they filed the return and the filing status of the deceased taxpayer is single or head of household, consider the reply insufficient and follow the procedures for no reply in (2) or (3).

  5. Send no reply, undeliverable, and insufficient reply paper returns to be filed back in the block of work.

  6. Send undeliverable and insufficient reply MeF returns to the Alpha File.

3.12.3.5.9 (01-01-2017)

Error Code 029 (CE) Unclaimed Credits

  1. Error Code 029 instructions follow.

3.12.3.5.9.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 029)

  1. This table shows the fields visible at the error code.

    1040 Field Name
    CL Clear Field
    01FSC Filing Status Code
    01TXP Tax Period
    01PS Primary TIN
    01PNC Primary Name Control
    >>>>> NAP EIF Primary Name Control
    01SS Secondary TIN
    01SNC Secondary Name Control
    >>>>> NAP EIF Secondary Name Control
    01CCC Computer Condition Code
    01RPC Return Processing Code
    01SPC Special Processing Code
    03WH Withholding
    03CEL Estimated Tax Credit Elect
    03ESP Estimated Tax Payments
    PETP> Primary NAP Estimated Tax/Credit Elect Code
    SETP> Secondary NAP Estimated Tax/Credit Elect Code
    05EXT Form 4868 Payment
    03BDR Balance Due Refund
    >>>>> Balance Due/Refund Computer
    03BDR> Balance Due/Overpayment Taxpayer Computer
3.12.3.5.9.2 (11-27-2020)
Invalid Conditions (EC 029)

  1. Error Code 029 generates when all the following conditions are present:

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

3.12.3.5.9.3 (04-25-2022)
Correction Procedures (EC 029)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Read all instructions under Correction Procedures before taking any action.

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

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

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. Verify the taxpayer’s amount for income tax withheld in Field 03WH of Form 1040 with Forms W-2 or Forms 1099 or other statements of earnings and withholding the taxpayer provides. If the forms the taxpayer provides don’t allow you to verify the withholding, use the information available with IRPTR.

    Caution:

    Before suspending for any required support for withholding, read the rest of the error code to determine if another correspondence paragraph should be included.

  8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

  9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Reminder:

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

  10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.5.9.4 (01-03-2023)
Reply to Correspondence (EC 029)

  1. READ ALL INSTRUCTION UNDER REPLY TO CORRESPONDENCE, BEFORE TAKING ANY ACTION.

  2. If the taxpayer’s reply is complete and acceptable, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ process the return with the payments. ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Enter the estimated tax payments and credit elect in Field 03ESP of Form 1040 and transmit. When EC 364/366 displays, assign TPNC 558.

  3. If the taxpayer’s reply indicates the payment was posted to the wrong tax year, move the payment to the correct tax year. See the instructions in IRM 3.12.37.26.6, Credit Transfers.

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. If the payment(s) was misapplied and:

    1. You can determine the correct taxpayer, transfer the misapplied credit to the taxpayer’s account. See the instructions in IRM 3.12.37.26.6. Enter SSPND 494. Research using CC IMFOLT or TXMODA, which will reflect the posting of the payment(s). After the credit transfer has been posted, process the return.

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. If the taxpayers’ reply includes page 1 and/or page 2 of their return and the money amounts do not match the original return that was submitted, take the following actions:

    1. Do not make any changes to the return in ERS.

    2. Enter 3 in Field 01CCC.

    3. When EC 029 redisplays, enter C in the Clear Field.

  7. If the taxpayer indicates not my return, either by checking the box on LTR 12C or stating "not my return" or similar statement, see IRM 3.12.3.33.2(1).

  8. If the taxpayer states they filed the return and Form 14039 is attached, enter 8 in Field 01FPC. If the taxpayer states they filed the return and Form 14039(SP) is attached, enter 9 in Field 01FPC.

3.12.3.5.9.5 (10-14-2022)
No Reply to Correspondence and Undeliverable Mail (EC 029)

  1. For current year return, if the filer doesn’t reply to correspondence or correspondence is undeliverable, enter 3 (in the first position) in Field 01CCC, and enter T in Field 01SPC. When EC 029 redisplays, enter C in the Clear Field.

  2. For prior year return, if the filer doesn’t reply to correspondence or correspondence is undeliverable, enter RJECT 640.

  3. Send no reply and undeliverable paper returns to be filed back in the block of work.

  4. Send undeliverable MeF returns to the Alpha File. See IRM 3.12.37.25.7.3, Identity Theft - Related Replies, for input of history item.

3.12.3.5.9.6 (01-01-2024)
Prior Year (EC 029) (Rejects Only)

  1. If correspondence was issued in a previous calendar year (e.g., 2023) and the response is received or suspense period expires in the next calendar year (e.g., 2024), Error Code 029 will not display. Take the following actions:

    1. Enter GTREC and the DLN, transmit.

    2. Determine if the return you are working is a Reply or No Reply.

    3. If the return has a "Reply" , GTSEC 02, enter the correct reply received date in Field 02RPD and follow the instructions, EC 029, IRM 3.12.3.5.9.4 for replies. if EC 029 redisplays, enter C in the Clear Field. If additional errors display, continue to process as normal.

    4. If the return is a "No Reply" or the correspondence is undeliverable, enter RJECT 640 per IRM 3.12.3.5.9.5 for no reply/undeliverable.

3.12.3.5.10 (01-01-2018)

Error Code 030 (CE) ITIN Filers With Form W-2

  1. Error Code 030 instructions follow.

3.12.3.5.10.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 030)

  1. This table shows the fields displayed at EC 030.

    1040 Field Name
    CL Clear Code
    01FSC Filing Status Code
    01NL1 Name Line 1
    01PS Primary TIN
    01SS Secondary TIN
    03WG W-2 Wages
    02W2A ITIN Return First W-2 SSN (ERS input only)
    02W2B ITIN Return Second W-2 SSN (ERS input only)
    04SFG Scholarship and Fellowship Grants

3.12.3.5.10.2 (01-01-2019)
Invalid Conditions (EC 030)

  1. Error Code 030 generates on only paper returns when there is an amount in the W-2 Wages Field 03WG and the Primary TIN begins with "9" , or if FSC is 2 and the Secondary TIN begins with "9" .

3.12.3.5.10.3 (08-26-2022)
Correction Procedures (EC 030)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. AUSPC only - if the TIN is a newly assigned IRSN or ITIN, GTSEC 02 and enter R in Field 02RI.

  3. If either the primary or secondary TIN is an ITIN (ITINs begin with 9, and the fourth and fifth digits range from 50-65, 70-88, 90-92, or 94-99), follow these instructions:

    1. If at least one Form W-2 is attached, check the "Employee’s Social Security Number" on the first Form W-2. If the TIN in box "a" is a nine-digit TIN, and:

      Note:

      Also consider the TIN on Form 4852, substitute Form W-2, or a pay stub.


      • the Form W-2 TIN matches either the primary or secondary TIN, move to the next Form W-2, if present.
      • the Form W-2 TIN is different from the TIN in Field 01PS and/or Field 01SS, enter the TIN from Form W-2, box "a" , in Field 02W2A.

    2. If Field 02W2A has been entered in step (a) and there are still more Forms W-2 attached, check the "Employee’s Social Security Number" , on each subsequent Form W-2. If the TIN in box "a" is a nine-digit TIN, and is different from the TIN in Field 01PS/01SS/02W2A, enter the TIN from Form W-2, box "a" , in Field 02W2B.

    3. If the TIN in Form W-2 box "a" has been truncated (displaying only the last four digits) and:
      • the last four digits of the Form W-2 TIN match the last four digits of either the primary or secondary TIN, move to the next Form W-2, if present.
      • the last four digits of the Form W-2 TIN are different from the last four digits of the TIN in Field 01PS/01SS/02W2A/02W2B, SSPND 211 to correspond using paragraph 2 on Form 6001

    4. If Form W-2 box "a" is blank or illegible, and there are no other Forms W-2 attached, enter C in the Clear Field

    5. If EC 030 redisplays, enter C in the Clear Field.

  4. Enter C in the Clear Field if:

    • No Form W-2 or substitute is attached to the return.

    • All Forms W-2 attached to the return have a TIN that matches either the primary or secondary TIN on the return.

    • Field 01PS and/or Field 01SS contain an IRSN instead of an ITIN.

  5. If the response is received after the due date of the return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, GTSEC 02 and input correspondence date in Field 02RPD. Use the procedures in (3) above to evaluate Forms W-2 provided in the reply.

  6. For no reply, enter U in Field 01CCC. When EC 030 redisplays, enter C in the Clear Field.

3.12.3.6 (01-01-2017)

Error Code 032-046

  1. Instructions for Error Codes 032 to 046 follow.

3.12.3.6.1 (01-01-2017)

Error Code 032 (CE) FSC 2 or 6 and Exemptions

  1. Error Code 032 instructions follow.

3.12.3.6.1.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 032)

  1. This table shows the fields displayed at EC 032.

    1040 Field Name
    01NL1 Name Line 1
    01FSC Filing Status Code
    01CCC Computer Condition Code
    01EXC Exemption Code
    94EXV Exemption Code Verified
    01ABI Age/Blindness Indicator
    0208 Form 4563 Indicator (Intl)

3.12.3.6.1.2 (01-01-2017)
Invalid Conditions (EC 032)

  1. Error Code 032 generates when the FSC is 2 or 6, and:

    1. an exemption is not present in the second position of Field 01EXC, and

    2. Computer Condition Code G is not present.

  2. Error Code 032 generates when the FSC is not 2 or 6, and:

    1. an exemption is present in the second position of Field 01EXC, or

    2. either age or blind indicator for the secondary taxpayer is present, and.

    3. Computer Condition Code G is not present.

3.12.3.6.1.3 (04-25-2022)
Correction Procedures (EC 032)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. When the first and second position of field 01EXC are inconsistent with the FSC, determine the correct FSC and exemption coding from the return, attachments, or signature area and correct the coding.

  3. When the FSC is not 2 or 6, change the entry in position 2 in Field 01EXC to 0. See EC 250.

  4. Use the table below to correct information at odds with the filing status.

    If the box checked is for... And... Then...
    A] FSC 2, the spousal date of death is before the period of the return and the taxpayer takes no dependents

    1. delete the name of the deceased spouse from field 01NL1.

    2. change the FSC to 1.
    B] FSC 2, the spousal date of death is before the period of the return and the taxpayer takes one or more dependents

    1. delete the name of the deceased spouse from field 01NL1.

    2. change the FSC to 4 or 5 according to the FSC Chart in Section 01.
    C] FSC 3, the spouse is claimed as a dependent/exemption and the spouse has no income (no W-2 or Schedule C, for example, is in the spouse’s name)

    1. Change FSC to 6.

    2. Add an entry for the spouse in position 2 of Field 01EXC.
    D] FSC 1, 3, 4, or 7, a spousal ABI indicator is present in Field 01ABI in position 3 and/or 4 delete the spousal ABI indicator(s).
    E] FSC 3 or 4, the spouse is claimed as a dependent/exemption, and the spouse has income (a W-2 or Schedule C is in the spouse’s name, for example) SSPND 211. Complete Form 6001 using paragraph e with fill-in #40.
    F] FSC is 1 or 4, the spouse or common law spouse is claimed as a dependent, reports no income, and other dependents are claimed, did not sign the return, Remove the entry for the spouse from position 2 of Field 01EXC, and add it to position 7. Also, remove the spouse TIN from Field 01SS and the name control from Field 01SNC. Add the spouse TIN and name control to Fields 01DSX and 01DNX (X = dependent 1, 2, 3, or 4) as appropriate.
    G] FSC 4, the taxpayer uses the tax rate for FSC 4, and the only dependent is a spouse who is not NRA and did not sign the return,

    1. change FSC to 6.

    2. ensure that the entry for the spouse is in position 2 of Field 01EXC.
    H] FSC 5, the spousal date of death falls in the period covered on the return and research indicates a joint account

    1. change FSC to 2.

    2. correct Field 01NL1.

    3. correct Field 01EXC.
    I] FSC 5, the spousal date of death falls in the period covered on the return and research does not indicate a joint account and only one name is in the caption, SSPND 211. Note: Correspondence should state that taxpayers may file a joint return for the year of the spouse’s death and that the surviving spouse who meets the conditions for it may use the filing status qualifying surviving spouse for the two years following the spouse’s death.

  5. When you are unable to determine the correct FSC or exemptions, SSPND 211. Complete Form 6001 using paragraph F for Form 5129.

3.12.3.6.2 (01-01-2018)

Error Code 034 (CE) FSC 4 or 5, and Exemptions

  1. Error Code 034 instructions follow.

3.12.3.6.2.1 (01-01-2024)
Fields Displayed, Form 1040 (EC 034)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01FSC Filing Status Code
    01CCC Computer Condition Code
    01EXC Exemption Code
    94EXV Exemption Code Verified
    01DN1 Dependent 1 Name Control
    01DS1 Dependent 1 SSN
    01CT1 Dependent 1 Child Tax and Other Dependent Credit Code
    01DN2 Dependent 2 Name Control
    01DS2 Dependent 2 SSN
    01CT2 Dependent 2 Child Tax and Other Dependent Credit Code
    01DN3 Dependent 3 Name Control
    01DS3 Dependent 3 SSN
    01CT3 Dependent 3 Child Tax and Other Dependent Credit Code
    01DN4 Dependent 4 Name Control
    01DS4 Dependent 4 SSN
    01CT4 Dependent 4 Child Tax and Other Dependent Credit Code
    21CN1 Child Care Credit Dependent 1 Name Control
    >>>>> Child Care Dependent 1 NAP Name Control
    21DS1 Child Care Credit Dependent 1 SSN
    21CN2 Child Care Credit Dependent 2 Name Control
    >>>>> Child Care Dependent 2 NAP Name Control
    21DS2 Child Care Credit Dependent 2 SSN
      Section 21 Not Present
    40CN1 Form 8814 Child’s Name Control 1
    40CT1 Form 8814 Child’s SSN 1
      Section 40 Not Present
    41CN2 Form 8814 Child’s Name Control 2
    41CT2 Form 8814 Child’s SSN 2
      Section 41 Not Present
    42CN3 Form 8814 Child’s Name Control 3
    42CT3 Form 8814 Child’s SSN 3
      Section 42 Not Present
    43NC1 Schedule EIC Child 1 Name Control
    >>>>> Schedule EIC 1 NAP Name Control
    43SS1 Schedule EIC Child 1 SSN
    43NC2 Schedule EIC Child 2 Name Control
    >>>>> Schedule EIC 2 NAP Name Control
    43SS2 Schedule EIC Child 2 SSN
    43NC3 Schedule EIC Child 3 Name Control
    >>>>> Schedule EIC 3 NAP Name Control
    43SS3 Schedule EIC Child 3 SSN
      Section 43 Not Present
3.12.3.6.2.2 (01-03-2023)
Invalid Conditions (EC 034)

  1. Error Code 034 generates when Computer Condition Code G is not present, and any condition below is present.

    1. Field 94EXV is present; the FSC is 4; Computer Condition Code Q is not present; and the sum of the entries in position 3, 4, 5, 6, and 7 of Field 94EXV is zero.

    2. Field 94EXV is not present; the FSC is 4; Computer Condition Code Q is not present: and the sum of the entries in position 3, 4, 5, 6, and 7 of Field 01EXC is zero.

    3. Field 94EXV is present; the FSC is 5; and the sum of the entries in position 3, 4, and 6 of Field 94EXV is zero.

    4. Field 94EXV is not present; the FSC is 5; and the sum of the entries in position 3, 4, and 6 of Field 01EXC is zero.

3.12.3.6.2.3 (11-23-2021)
Corrections Procedures (EC 034)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. When the taxpayer’s filing status is inconsistent with the dependent exemptions, use the table below to correct the filing status code.

    If the FSC is... And dependents... And a child’s name... Then...
    A] 4 and the taxpayer can be claimed as a dependent (DSI) on someone else’s return,    

    1. Change the FSC to 1.

    2. DLSEC 43, if present.

    3. Assign TPNC 110 if EC 250 displays.
    B] 4 Are not claimed in positions 3, 5, 6, and 7, Is present on one of the following:

    1. Next to filing status or the entry space at far right of the filing status checkboxes, Form 1040. MeF returns, click on the pen next to filing status.

    2. Form 2441 or 8814 with a valid name/SSN.

    3. Schedule EIC with a qualifying child.

    		 Change the FSC to 7.
    C] 4 Are not claimed in positions 3, 5, 6, and 7, Is not present on one of the following:

    1. Next to filing status or the entry space at far right of the filing status checkboxes, Form 1040. MeF returns, click on the pen next to filing status.

    2. Form 2441 or 8814 with a valid name/SSN,

    3. Schedule EIC with a qualifying child,

    1. Change the FSC to 1.

    2. Assign TPNC 108 if EC 250 displays.
    D] 4 all have been disallowed (Field 94EXV, position 3 through 8 are 0),  

    1. Change the FSC to 1.

    2. Assign TPNC 101 if EC 250 displays (TY17, assign TPNC 101 and 605 if EC 250 displays).
    E] 5 Are not claimed in positions 3, 4, and 6, or have been disallowed, Is present on one of the following:

    1. Next to filing status or the entry space at far right of the filing status checkboxes, Form 1040. MeF returns, click on the pen next to filing status.

    2. Form 2441 or 8814 with a valid name/SSN,

    3. Schedule EIC with a qualifying child,

    		 Enter C in the Clear Field.
    F] 5 Are not claimed in positions 3, 4, and 6, or have been disallowed, Is not present on one of the following:

    1. Next to filing status or the entry space at far right of the filing status checkboxes, Form 1040. MeF returns, click on the pen next to filing status.

    2. Form 2441 or 8814 with a valid name/SSN,

    3. Schedule EIC with a qualifying child,

    1. Change the FSC to 1

    2. Assign TPNC 101 if EC 250 displays.
    G] 5 Are not claimed in positions 3, 4, and 6, or have been disallowed, but an exemption is present in position 5, for a valid parent,  

    1. Change the FSC to 4.

    2. Assign TPNC 104 if EC 250 displays.

    Note:

    Since TY05, Section 2(a)(1)(B) of the IRC, allows taxpayers who claim FSC 5 and maintain a household for a child (son, stepson, daughter, stepdaughter, cousin) even though they may not be allowed to claim the child as a dependent, can file as qualifying surviving spouse.

3.12.3.6.3 (01-01-2024)

Error Code 038 - ScanPaper Literal

  1. Error Code 038 instructions follow.

3.12.3.6.3.1 (01-01-2024)
Fields Displayed, Form 1040 (EC 038)

  1. The following table shows the fields displayed at EC 038:

    1040 Field Name
    CL Clear Code Field
    01FSC Filing Status Code
    01TXP Tax Period
    01FPC Form Processing Code

3.12.3.6.3.2 (01-01-2024)
Invalid Conditions (EC 038)

  1. Error Code 038 displays when a zero (0) is present in Field 01FPC.

3.12.3.6.3.3 (01-01-2024)
Correction Procedures (EC 038)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. When a zero is present in Field 01FPC and an attached PDF in EUP indicates the return is ScanPaper, find the vendor literal within the attached PDF and refer to the Literal Definition in the table below. Follow the IRM instructions for the issue found in the Literal Definition which includes correcting transcription/scanning errors.

    Vendor Literal Literal Definition
    Review Write-in at top of 1040 to determine Combat Zone Status There is a write-in at the top of the return, and it is not one of the MeF allowable options.
    Correct transcription of 01DAC The taxpayer marked both checkboxes or neither checkbox.
    Review EIC eligibility write-in The taxpayer indicated "clergy" or no by Form 1040, line 27. Refer to Error Code 336, 337, and 338.
    Correspond for support for Schedule 1, line 4 The taxpayer included an amount on Schedule 1, line 4. Correspond for Form 4797.
    Schedule A, line 16 gambling losses greater than Schedule 1, line 8b, gambling winnings The taxpayer claimed a gambling loss on Schedule A, line 16 that is greater than the gambling winnings on Schedule 1, line 8b.
    Correspond for Form 965-A if required. An amount is present on Schedule 2, line 20.
    Validate taxpayer entry for Schedule A, line 16 The taxpayer provided a write-in that was not on the vendor list as acceptable write-ins. Review the write-in for validity.
    Enter Audit Code B Home Business Expense Amount is greater than the allowable amount or Form 8829 is not present.
    Correspond for Form 6198 "Form 6198" appears as a write-in by Schedule E, line 21, or "Any Amount Is Not At Risk Indicator" is present and there is an amount greater than the allowable amount in Non Passive Loss Amount, line 21. Refer to Error Code 072.
    Correspond for Form 4835 Schedule E, line 40 is present, or Schedule E, line 42 is present and there is no Form 4835 attached. Refer to Error Code 206.
    Taxpayer selected ACTC Opt-Out and claimed ACTC (Schedule 8812) The taxpayer selected the ACTC Opt-Out Indicator and claimed ACTC. Refer to Error Code 344 and 345.
    Student name not provided on line 20 Form 8863 is missing information. Not provided will be present, and needs review.

  3. After reviewing the Vendor Literal and taking all necessary actions, enter C in the Clear Field.

  4. If the return is not ScanPaper, delete 0 from Field 01FPC.

3.12.3.6.4 (01-01-2017)

Error Code 042 (CE) Received Date

  1. Error Code 042 instructions follow.

3.12.3.6.4.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 042)

  1. This table shows the fields displayed at EC 042.

    1040 Field Name
    01FSC Filing Status Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01RCD Received Date

3.12.3.6.4.2 (01-01-2017)
Invalid Conditions (EC 042)

  1. Error Code 042 generates when the received date is earlier than the ending month and year of tax period.

3.12.3.6.4.3 (01-01-2018)
Correction Procedures (EC 042)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Refer to specific instructions for Fields 01TXP and 01RCD.

  3. Follow instructions in IRM 3.12.3.6.4.6, for Early-Filed Decedent returns.

3.12.3.6.4.4 (01-01-2018)
Field 01TXP, Tax Period (EC 042)

  1. Correct the tax period according to the table below.

    Reminder:

    Do not use a received date that has been circled. Another function has determined that the date is not valid. Follow the instructions in IRM 3.12.3.6.4.5(4) for determining the received date if the other function has not provided a received date.

    If the return is... Then...
    A] for the tax period due in the processing year, Delete any entry in Field 01TXP.
    B] not for the tax period due in the processing year,

    1. Enter the correct information in Field 01TXP.

    2. Enter the received date in Field 01RCD.
    C] for a tax period after the current processing year and month, Refer the return to the lead tax examiner to determine if the return has been filed early. Use SSPND 480 for returns filed early.

3.12.3.6.4.5 (01-01-2023)
Received Date (EC 042)

  1. Field 01RCD must contain a received date when the return:

    • is amended or

    • is delinquent ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or

    • is for a fiscal, prior, or short year or

    • is a decedent return filed early or

    • is processed after June 3 or

    • has a Julian date in the DLN of 155 or later or

    • supersedes a return filed earlier.

  2. Do not use a received date that has been circled. Another function has determined that the date is not valid. Follow the instructions in paragraph 4, below, for determining the received date if the other function has not provided a received date.

  3. Correct the date in Field 01RCD when the date is invalid because:

    1. the day of the month, DD, exceeds the number of days for the month, MM.

    2. the date is later than the date of the error record in the title line.

    3. the date is earlier than the ending month and year of the tax period in Field 01TXP.

      Reminder:

      The format of the received date is YYYYMMDD: YYYY for the year, MM for the month, and DD for the day.

  4. Determine the received date according to the list below when the date is necessary but not stamped or written on the return.

    Exception:

    For TY20 returns, if there is an indication that the return was received on or before May 17, 2021, but there is not a received date present or envelope attached, enter 20210415 in Field 01RCD.

    Exception:

    For TY19 returns, if there is an indication that the return was received on or before July 15, 2020 but there is not a received date present or envelope attached, enter 20200415 in Field 01RCD.

    1. Latest postmark on the envelope (post office mark) or the latest date from a designated private delivery service (PDS) mark. See IRM 3.12.2.4.3.20.1 for determining a valid post office mark or IRM 3.12.2.4.3.20.2 for determining a valid PDS marks.

      Note:

      When the envelope or label is not attached, use the postmark date stamped or handwritten on the return to determine the received date.

    2. Service Center Automated Mail Processing System (SCAMPS) digital dates.

    3. Latest date by the taxpayer’s signature(s).

      Note:

      For prior-year returns, use the signature date only if it is within the current year.

      Note:

      Do not use the tax preparer’s signature date.

    4. Julian date in the DLN minus 10 days.

  5. Review the return for the words "Sent Back for Signature" or similar statement with a date present in the lower left corner of the return. These are returns that were originally received missing a signature and were mailed back to the taxpayer from Receipt and Control. If a date and the notation, "Sent Back for Signature" is present, follow the instructions below for determining the received date:

    1. If the return is a Balance Due and a received date is present: showing a date within 30 days of the "Returned for signature date stamp" , honor the date the return was sent back for signature.

    2. If the return is a Balance Due and a received date is present showing a date more than 30 days after the "Returned for signature date stamp" , honor the latest received date.

    3. If the return is a Refund, Credit Elect, or zero balance, honor the latest received date.

      Note:

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

  6. Use the following table for processing exceptions to correct the received date:

    If the return... Then...
    A] Is timely filed, Delete the data in Field 01RCD.
    B] Has multiple received dates, Enter the earliest date in Field 01RCD. Exception: Use the latest date when the earliest date is prior to the end of the tax period.
    C] Is a renumbered non-remittance, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    D] Is a renumbered remittance, Enter the calendar date of the Julian date in the original DLN.
    E] Is being filed after a timely filed MeF return was rejected (as noted by the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Enter 20240415 in Field 01RCD.

  7. If a return was mailed to a state taxing agency on ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the received date in Field 01RCD.

3.12.3.6.4.6 (04-25-2022)
Early-Filed Decedent Returns (EC 042)

  1. When FSC is other than 2, the taxpayer died after December 31, 2023 and the return is for tax year 2024 and filed before January 2, 2025 (Early-Filed Decedent), process as follows:

    1. Use the tax period for the month and year the death occurred.

    2. Ensure that CCC Y has been entered in Field 01CCC.

  2. Enter CCC A if both the primary and the secondary taxpayers died during the tax period of the return.

  3. Search the return and/or attachments for the date of death when the Primary and/or Secondary taxpayer is deceased.

  4. Research CC INOLE (using Definer S) for the date of death when it is not found on the return or attachments.

  5. If the date of death cannot be found, SSPND 211. Complete Form 6001 using paragraph C.

  6. If an Early-Filed Decedent Return is a joint return and both taxpayers are not deceased, SSPND 480 and delay processing and correspondence until January.

3.12.3.6.4.7 (01-01-2017)
CCC L or W (EC 042)

  1. Correct CCC L or W when the return is a refund or Non-Compute decedent return (Field 01NL2 must be present) as follows:

    If Second Name Line payee is... Then...
    A] An individual that is not court appointed, Enter W in Field 01CCC.
    B] A court appointed individual, Enter L in Field 01CCC.
    C] A place of business (court appointed or not), Enter L in Field 01CCC.
    D] Both a surviving spouse and a court appointed personal representative, Enter L in Field 01CCC.
    E] Not present and CCC L or W is determined to be correct, Enter Second Name Line in Field 01NL2.

  2. If CCC L or W is determined to be incorrect, delete the L or W from Field 01CCC.

3.12.3.6.5 (01-01-2017)

Error Code 044 (CE) Tax Period/Received Date

  1. Error Code 044 instructions follow.

3.12.3.6.5.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 044)

  1. This table shows the fields displayed.

    1040 Field Name
    01FSC Filing Status Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01RCD Received Date

3.12.3.6.5.2 (01-01-2017)
Invalid Conditions (EC 044)

  1. Error Code 044 generates when the received date is not present, and any of the following exist:

    1. The Tax Period has been input (Field 01TXP).

    2. Computer Condition Code G is present.

    3. The Doc Code is not 72 and the Julian Date in the DLN is 155 through 365 (366 if a leap year).

3.12.3.6.5.3 (11-27-2020)
Correction Procedures (EC 044)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

    Reminder:

    Do not use a received date that has been circled. Another function has determined that the date is not valid. Follow the instructions in IRM 3.12.3.6.5.4(3), below, for determining the received date if the other function has not provided a received date.

  2. Search the return for correct tax period and take the following action:

    If the return is for... And the return is... Then...
    A] the tax period due in the processing year filed on time Delete the data in Field 01TXP.

    Exception:

    If the DLN Julian is 155 or higher, follow IRM 3.12.3.6.5.4(3) to determine and enter the received date.
    B] the tax period due in the processing year late Enter the received date in Field 01RCD. See IRM 3.12.2.4.3.20 for a description of the received date.
    C] a tax period not due in the processing year   Enter the received date in Field 01RCD. See IRM 3.12.2.4.3.20 for a description of the received date.

3.12.3.6.5.4 (01-01-2023)
Field 01RCD, Received Date (EC 044)

  1. Field 01RCD must contain a received date when the return

    • is amended

    • is delinquent ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or

    • is for a fiscal, prior, or short year or

    • is a decedent return filed early or

    • is processed after June 3 or

    • has a Julian date in the DLN of 155 or later or

    • supersedes a return filed earlier.

  2. Do not use a received date that has been circled. Another function has determined that the date is not valid. Follow the instructions in paragraph 3, below, for determining the received date if the other function has not provided a received date.

  3. Determine the received date according to the list below when the date is necessary but not stamped or written on the return.

    Exception:

    For TY20 returns, if there is an indication that the return was received on or before May 17, 2021 but there is not a received date present or envelope attached, enter 20210415 in Field 01RCD.

    Exception:

    For TY 201912 - 202002 returns, if there is an indication that the return was received on or before July 15, 2020 but there is not a received date present or envelope attached, enter 20200415 in Field 01RCD.

    1. Latest postmark on the envelope (post office mark) or the latest date from a designated private delivery service (PDS) mark. See IRM 3.12.2.4.3.20.1 for determining a valid post office mark or IRM 3.12.2.4.3.20.2 for determining a valid PDS marks.

      Note:

      When the envelope or label is not attached, use the postmark date stamped or handwritten on the return to determine the received date.

    2. Service Center Automated Mail Processing System (SCAMPS) digital dates.

    3. Latest date by the taxpayer’s signature(s).

      Note:

      For prior-year returns, use the signature date only if it is within the current year.

      Note:

      Do not use the tax preparer’s signature date.

    4. Julian date in the DLN minus 10 days.

  4. Use the earliest stamped received date when a return has multiple received dates

    Exception:

    Use the latest stamped date when the earliest date is prior to the end of the tax period.

  5. Review the return for the words "Sent Back for Signature" or similar statement with a date present in the lower left corner of the return. These are returns that were originally received missing a signature and were mailed back to the taxpayer from Receipt and Control. If a date and the notation, "Sent Back for Signature" is present, follow the instructions below for determining the received date:

    1. If the return is a Balance Due and a received date is present: showing a date within 30 days of the "Returned for signature date stamp" , honor the date the return was sent back for signature.

    2. If the return is a Balance Due and a received date is present showing a date more than 30 days after the "Returned for signature date stamp" , honor the latest received date.

    3. If the return is a Refund, honor the latest received date.

      Note:

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

  6. Use the following table for processing exceptions to correct the received date:

    If the return... Then...
    A] Is timely filed, Delete the data in Field 01RCD.

    Exception:

    If the DLN Julian is 155 or higher, follow procedures in (3) above to determine and enter the received date.
    B] Has multiple received dates, Enter the earliest date in Field 01RCD. Exception: Use the latest date when the earliest date is prior to the end of the tax period.
    C] Is a renumbered non-remittance, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    D] Is a renumbered remittance, Enter the calendar date of the Julian date in the original DLN.
    E] Is being filed after a timely filed MeF return was rejected (as noted by the taxpayer) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Enter 20240415 in Field 01RCD.

  7. If a return was mailed to a state taxing agency on ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the received date in Field 01RCD.

  8. Prior Year - Use the same criteria for determining the received date as for current-year returns, except that you will only use the signature date if it is within the current year.

3.12.3.6.6 (01-01-2017)

Error Code 046 (CE) Fiscal Year Tax Period

  1. Error Code 046 instructions follow.

3.12.3.6.6.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 046)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01FSC Filing Status Code
    01TXP Tax Period
    >>>> Tax Period-Entity Index File
    01PS Primary SSN
    01CCC Computer Condition Code

3.12.3.6.6.2 (01-01-2017)
Invalid Conditions (EC 046)

  1. Error Code 046 generates when all of the following exist:

    1. Computer Condition Codes A, E, F or Y are not present.

    2. The ending month in the tax period is other than 12 and does not agree with the Entity Index File.

    3. Doc Code is not 26, 27, 72, or 73.

3.12.3.6.6.3 (11-23-2021)
General Information (EC 046)

  1. A fiscal year return is a twelve-month period that ends on the last day of any month other than December.

  2. Special computations are necessary for the following:

    1. When Wage income does not match the amount shown on Form(s) W-2 since Form(s) W-2 is for a calendar year period. Withholding, however, should always agree with the amount shown on the Form W-2 attached to the return.

    2. When Code & Edit perfects the tax period to the correct YYMM date; MM will reflect the month in which the tax period ends.

  3. Tax computation may be different for the two calendar year periods within the fiscal year.

    1. If a fiscal year package is developed, for tax computation the fiscal year computation must be used.

    2. If no fiscal year package is developed, use the rates in effect when the fiscal year began (e.g., 202202 use 202112 tax rates).

  4. See Error Code 260 for additional procedures for tentative tax and Alternative Minimum Tax.

3.12.3.6.6.4 (01-01-2017)
Correction Procedures (EC 046)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Follow correction procedures for Fields 01TXP and 01CCC.

  3. Enter C in the Clear Field based on other "in house" requests (e.g., Unpostables Unit requests a particular year to be entered).

3.12.3.6.6.5 (11-23-2021)
Field 01TXP, Tax Period (EC 046)

  1. Field 01TXP contains the ending month and year of the period covered by the return (e.g., ending in October 2023 would be 202310).

  2. Process Form 1040 as current year when the tax period is not less than 202312 or more than the current year and month. Process Form 1040 as prior year when the tax period is 196212 - 202311. When the tax period on the return is prior to 196212, SSPND 620.

  3. Correct as follows when the tax period is valid on the return, but invalid on the screen display:

    If the return shows... Then...
    A] A valid prior or current Fiscal Year,

    1. Enter the taxpayer’s entry in Field 01TXP.

    2. Enter C in the Clear Field if EC 046 redisplays.
    B] The calendar year but the computer underprint for Field 01TXP indicates a Fiscal Tax Period, Bring up the computer underprint, Note: Caution must be taken that the correct tax year ending is input.
    C] A tax period that is the current programmed calendar year, Delete any data from Field 01TXP (the programmed calendar year will generate).
    D] A future period (later than current processing year/month), Refer to your lead tax examiner (see exception).

    Exception:

    For Early-Filed Decedent Returns, refer to ECs 042 and 260.

3.12.3.6.6.6 (01-01-2019)
Field 01CCC, Computer Condition Codes (EC 046)

  1. Determine the applicable CCC when the ending month on the return is other than 12 and take the following action:

    If the return is... And... Then...
    A] Blank and there is an indication of no future filing requirement,   Enter E in Field 01CCC.
    B] A Short Year Return,   Enter Y in Field 01CCC.
    C] An Early-Filed Decedent Return, The primary taxpayer died during the tax period of the return, Enter F and Y in Field 01CCC.
    D] An Early-Filed Decedent Return, Both the primary and secondary taxpayers died during the tax period of the return, Enter A and Y in Field 01CCC.

  2. In decedent returns, if the primary taxpayer died during the tax period of the return, enter F in Field 01CCC. If the secondary taxpayer died during the period of the return, enter 9 in Field 01CCC. However, if both the primary and secondary taxpayers died during the tax period of the return, enter A in Field 01CCC.

3.12.3.7 (01-01-2017)

Error Codes 048-058

  1. Instructions for Error Codes 048 to 058 follow.

3.12.3.7.1 (01-01-2017)

Error Code 048 (CE) Amended Return

  1. Error Code 048 instructions follow.

3.12.3.7.1.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 048)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01PEF Presidential Election Campaign Fund Code
    01CCC Computer Condition Code

3.12.3.7.1.2 (01-01-2018)
Invalid Conditions (EC 048)

  1. Error Code 048 generates when Computer Condition Code G is present.

3.12.3.7.1.3 (01-01-2018)
Correction Procedures (EC 048)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. If the return is prepared for Presidential Election Campaign Fund (PECF) ("Dummy PECF" edited on the return, or Field 01CCC includes 5 or 6), enter C in the Clear Field.

  3. If (2) does not apply, delete G from Field 01CCC.

3.12.3.7.2 (01-01-2017)

Error Code 050 (CE) Preparer’s Code

  1. Error Code 050 instructions follow.

3.12.3.7.2.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 050)

  1. This table shows the fields displayed.

    1040 Field Name
    03PT Preparer’s TIN
    03PE Preparer’s EIN
    03PC Preparer’s Code

3.12.3.7.2.2 (01-01-2017)
Invalid Conditions (EC 050)

  1. Error Code 050 generates when the Preparer’s EIN is present, and a Preparer’s Code is also present.

3.12.3.7.2.3 (01-01-2018)
Correction Procedures (EC 050)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Delete the entry in Field 03PE when the Preparer’s Code (Field 03PC) is correct per the following table:

    If return was prepared by... Then...
    A] IRS, Enter P in Field 03PC
    B] Other than the IRS, but reviewed by IRS, Enter R in Field 03PC

3.12.3.7.3 (01-01-2017)

Error Code 052 (CE) CCC F or 9 and NAP Year of Death

  1. Error Code 052 instructions follow.

3.12.3.7.3.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 052)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01NL1 First Name Line
    01NL2 Second Name Line
    01TXP Tax Period
    01FSC Filing Status Code
    01CCC Computer Condition Code
    01EXC Exemption Code Field
    01PDD> Primary NAP Date of Death
    01SDD> Secondary NAP Date of Death
    02NC> Non-Compute Code Computer
    03BDR> Balance Due/Overpayment Taxpayer Computer
    >>>> Balance Due/Overpayment Computer

3.12.3.7.3.2 (01-01-2017)
Invalid Conditions (EC 052)

  1. Error Code 052 generates when FSC is 2 and any of the four conditions below are present:

    1. CCC "A" is present, and either
      Primary NAP Year of Death is not equal to Year Of Tax Period, or
      Secondary NAP Year of Death is not equal to Year Of Tax Period, or
      CCC F or 9 is present;

    2. CCC "F" is present, and either
      Primary NAP Year Of Death is not equal to Year Of Tax Period, or
      Secondary NAP Year Of Death is equal to Year of Tax Period, or
      CCC A or 9 is present;

    3. CCC "9" is present, and either
      Secondary NAP Year Of Death is not equal to Year Of Tax Period, or
      Primary NAP Year Of Death is equal to Year of Tax Period, or
      CCC A or F is not present,

    4. CCC "A" or "F" is not present, and
      Primary NAP Year Of Death is equal to Year Of Tax Period

    5. CCC "A" or "9" is not present, and
      Secondary NAP Year Of Death is equal to Year Of Tax Period.

  2. Filing status is other than 2, and any of the three conditions below are present:

    1. CCC "9" or "A" is present.

    2. CCC "F" is present, and
      Primary NAP Year Of Death is not equal to Year Of Tax Period,

    3. CCC "F" is not present, and
      Primary NAP Year Of Death is equal to Year of Tax Period.

3.12.3.7.3.3 (01-01-2024)
Correction Procedures (EC 052)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. See IRM 3.12.2.3.18 for deceased taxpayer instructions. Computer Condition Codes A, F and/or 9 are used to designate the death of a taxpayer during the tax period. Their application is as follows:

    1. CCC A designates that both taxpayers died during the tax period.

    2. CCC F designates that the Primary taxpayer died during the tax period.

    3. CCC 9 designates that the Secondary taxpayer died during the tax period.

  3. Verify that CCC L or W is correct when Field 01NL2 is present on a decedent return. If CCC L or W is not required, delete the code(s) from Field 01CCC.

    Note:

    CCC L or W is required only on refund or Non-compute Returns.

  4. Correct CCC L or W using the following table:

    If Second Name Line payee is... Then...
    A] An individual that is not court appointed, Enter W in Field 01CCC.
    B] A court appointed individual, Enter L in Field 01CCC.
    C] A place of business (court appointed or not), Enter L in Field 01CCC.
    D] Both a surviving spouse and a court appointed personal representative, Enter L in Field 01CCC.

  5. GTSEC 02, enter R in Field 02RI to revalidate entity information.

  6. Search the return and attachments for the date of death when the Primary (Field 01PDD>) and/or Secondary (Field 01SDD>) taxpayer’s date of death is all zeros and the name lines indicate either Primary and/or Secondary taxpayer is deceased.

  7. When the date of death cannot be found on the return or attachments, or when the return indicates that the Primary is deceased and the computer reflects that the Secondary is deceased, or vice versa, SSPND 211. Complete Form 6001 using paragraph C.

  8. If the date of death is found, use the following table to add or correct CCC A, F, or 9:

    If the... And the date of death is... Then...
    A] Primary taxpayer is deceased During the tax period of the return, Enter F in Field 01CCC.
    B] Primary taxpayer is deceased After the tax period of the return, Delete CCC F if present.
    C] Secondary taxpayer is deceased During the tax period of the return, Enter 9 in Field 01CCC.
    D] Secondary taxpayer is deceased After the tax period of the return, Delete CCC 9 if present.
    E] Primary and Secondary taxpayers are deceased, During the tax period of the return, Enter A in Field 01CCC.
    F] Primary and Secondary taxpayers are deceased, After the tax period of the return, Delete CCC A if present.

  9. If Field 01PDD> and 01SDD> are displaying zeros and there is no indication on the return that either taxpayer is deceased, delete CCC A, F, L, W, and/or 9, if present.

  10. If no corrections are necessary, enter C in the Clear Field.

3.12.3.7.4 (01-01-2017)

Error Code 053 (CE) DECD - No CCC F or 9

  1. Error Code 053 instructions follow.

3.12.3.7.4.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 053)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01NL1 First Name Line
    01NL2 Second Name Line
    01FSC Filing Status
    01CCC Computer Condition Code

3.12.3.7.4.2 (01-01-2017)
Invalid Conditions (EC 053)

  1. Error Code 053 generates when FSC is 2 and either of the following exist:

    1. CCC F is not present, the first four characters before the ampersand (&) are "DECD" , and Primary NAP Year of Death is equal to the tax year.

    2. CCC 9 is not present, the first four characters before the less than sign (<) are "DECD" , and Secondary NAP Year of Death is equal to the tax year.

3.12.3.7.4.3 (01-01-2024)
Correction Procedures (EC 053)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. See IRM 3.12.2.3.18 for deceased taxpayer instructions.

  3. Verify that CCC L or W is correct. If CCC L or W is not required, delete the code(s) from Field 01CCC.

    Note:

    CCC L or W is required only on refund or Non-compute Returns.

  4. Correct CCC L or W using the following table:

    If Second Name Line payee is... Then...
    A] An individual that is not court appointed, Enter W in Field 01CCC.
    B] A court appointed individual, Enter L in Field 01CCC.
    C] A place of business (court appointed or not), Enter L in Field 01CCC.
    D] Both a surviving spouse and a court appointed personal representative, Enter L in Field 01CCC.

  5. Search the return and attachments for the date of death when the Primary and/or Secondary taxpayer is deceased.

  6. Research CC INOLE (using Definer S) for date of death when it is not found on the return or attachments.

  7. When the date of death cannot be found on the return or attachments, or when the return indicates that the Primary is deceased and the computer reflects that the Secondary is deceased, or vice versa, SSPND 211. Complete Form 6001 using paragraph C.

  8. If the date of death is found, use the following table to add or correct CCC A, F or 9:

    If the... And the date of death is... Then...
    A] Primary taxpayer is deceased During the tax period of the return, Enter F in Field 01CCC.
    B] Primary taxpayer is deceased After the tax period of the return, Delete CCC F if present.
    C] Secondary taxpayer is deceased During the tax period of the return, Enter 9 in Field 01CCC.
    D] Secondary taxpayer is deceased After the tax period of the return, Delete CCC 9 if present.
    E] Primary and Secondary taxpayers are deceased, During the tax period of the return, Enter A in Field 01CCC.
    F] Primary and Secondary taxpayers are deceased, After the tax period of the return, Delete CCC A if present.

  9. If no corrections are necessary, enter C in the Clear Field.

3.12.3.7.5 (01-01-2017)

Error Code 054 (CE) RPC C and Filing Status

  1. Error Code 054 instructions follow.

3.12.3.7.5.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 054)

  1. This table shows the fields displayed.

    1040 Field Name
    01FSC Filing Status Code
    01RPC Return Processing Code

3.12.3.7.5.2 (01-01-2017)
Invalid Conditions (EC 054)

  1. Error Code 054 generates when both the following exist:

    1. RPC C is present.

    2. The Filing Status is not 1, 3, 4, or 7.

3.12.3.7.5.3 (01-01-2018)
Correction Procedures (EC 054)

  1. Correct any coding and transcription errors and misplaced entries in displayed fields.

  2. Delete RPC C in Field 01RPC when FSC is 2, 5, or 6 and is correct.

  3. Manually verify returns when the taxpayer filed as a Married Filing Separate and resides in a community property state and prorates the income, deductions, etc., on their tax return. The computer may not agree with the taxpayer, depending on the method of proration used. (See IRM 3.12.3.24.4.14) The following are community property states:

    • Arizona

    • California

    • Idaho

    • Louisiana

    • Nevada

    • New Mexico

    • Texas

    • Washington

    • Wisconsin

  4. Registered Domestic Partners (RDPs) who reside in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and their partner. They can use only FSC 1, or if they qualify, FSC 4 for federal tax purposes. If the taxpayer notes RDP or CCA (Chief Counsel Advice), manually verify the return using the Community Property Return correction procedures. See IRM 3.12.3.24.4.14.1.

3.12.3.7.6 (01-01-2017)

Error Code 056 (CE) CCC F or 9 and No DECD

  1. Error Code 056 instructions follow.

3.12.3.7.6.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 056)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01NL1 First Name Line
    01NL2 Second Name Line
    01FSC Filing Status Code
    01CCC Computer Condition Code

3.12.3.7.6.2 (01-01-2017)
Invalid Conditions (EC 056)

  1. Error Code 056 generates when FSC is 2 and either of the following exist:

    1. CCC F is present, and the first four characters before the ampersand (&) are not "DECD" .

      Note:

      A space is necessary after "DECD" when the next character is an ampersand.

    2. CCC 9 is present, and the first four characters before the less than sign (<) are not "DECD" .

3.12.3.7.6.3 (01-01-2019)
Correction Procedures (EC 056)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Delete CCC F or 9 when neither the primary and/or secondary taxpayer is deceased.

  3. Correct the first name line as follows:

    If the deceased taxpayer is the... And... Then...
    A] Primary or the Secondary, The date of death is during or after the tax period of the return, Enter "DECD" in Field 01NL1.
    B] Primary and Secondary, They are using different last names, Verify "DECD" was correctly entered in Field 01NL1.

    Note:

    Refer to IRM 3.12.2.4.3.5 and ERS Job Aid Book 2515-015 for examples of how to enter "DECD" in Field 01NL1.

  4. If no corrections are necessary, enter C in the Clear Field.

3.12.3.7.7 (01-01-2017)

Error Code 058 (CE) Return Processed Date (RPD)

  1. Error Code 058 instructions follow.

3.12.3.7.7.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 058)

  1. This table shows the fields displayed.

    1040 Field Name
    01FSC Filing Status Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01RCD Received Date
    02RPD Return Processed Date

3.12.3.7.7.2 (01-01-2017)
Invalid Conditions (EC 058)

  1. Error Code 058 generates when either of the following exist:

    1. Return Processed Date (Field 02RPD) is earlier than the ending month and year of the Tax Period.

    2. Field 02RPD is equal to or prior to the received date in Field 01RCD.

    3. Field 02RPD is significant and 01CCC contains a U.

3.12.3.7.7.3 (04-20-2021)
Correction Procedures (EC 058)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Verify that the return was held in suspense and the reply was received after the due date of the return. Take the following actions:

    If the Return Processing Date... And... Then...
    A] Is the same as the received date (Field 01RCD),  

    1. Delete the entry in Field 01RCD if return was timely filed.

    2. Correct the entries in Fields 02RPD and/or 01RCD (See Caution below, and IRM 3.12.2.4.3.20 and IRM 3.12.2.5.5) if return was not timely filed.
    B] Is prior to the due date of the return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  

    1. Delete the entry in Field 02RPD.

    2. Delete CCC U if present.
    C] Is after the return due date, Correspondence was issued unnecessarily,

    1. Delete the entry in Field 02RPD.

    2. Delete CCC U if present.
    D] Is after the return due date, The reply is complete, Correct Field 02RPD (See Caution below and IRM 3.12.2.5.5).
    E] Is after the return due date, The reply was incomplete, No Reply, or Undeliverable, Enter U in Field 01CCC.
    F] Is present and U is present in Field 01CCC   Determine if Return Processing Date or CCC U should be present.

    Note:

    If RPD was entered in EC 197-199, delete the entry in Field 02RPD.

  3. Enter Field 02RPD using the following priority:

    1. EEfax date

    2. Correspondence received date.

    3. Postmark date on the reply envelope.

    4. Current date, minus 10 days.

      Note:

      Field 02RPD cannot be later than the current processing date nor earlier than or equal to the received date (Field 01RCD). The field format is YYYYMMDD.

  4. AUSPC ONLY- If the return has an ITIN (9XX-50-XXXX through 9XX-65-XXXX, 9XX-70-XXXX through 9XX-88-XXXX, 9XX-90-XXXX through 9XX-92-XXXX, 9XX-94-XXXX through 9XX-99-XXXX) written in red ink and "W-7" is stamped in the bottom left hand corner of the return, use the following to resolve the error:

    1. If the received date is equal to the return processed date, ensure the correct received date is input (refer to IRM 3.12.2.4.3.20).

    2. If EC 058 redisplays, delete the entry in Field 02RPD.

3.12.3.8 (01-01-2017)

Error Codes 062-070

  1. Instructions for Error Codes 062 to 070 follow.

3.12.3.8.1 (01-01-2017)

Error Code 062 (CE) Late Filing Code/Received Date

  1. Error Code 062 instructions follow.

3.12.3.8.1.1 (11-27-2020)
Fields Displayed, Form 1040 (EC 062)

  1. This table shows the fields displayed.

    1040 Field Name
    01RCD Received Date
    0206 Late Filing Code

3.12.3.8.1.2 (01-01-2017)
Invalid Conditions (EC 062)

  1. Error Code 062 generates when the late-filing code (Field 0206) is 1 and the received date (Field 01RCD) is not present.

3.12.3.8.1.3 (01-01-2017)
Correction Procedures (EC 062)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Determine from the return and/or Edit Sheet, Form 3471, whether the late-filing code is correct. The late-filing code 1 is entered when both of the following apply:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. The taxpayer has entered penalty and/or interest on the return.

  3. Take the following action to correct the error code:

    If the late-filing code is... Then...
    A] incorrect, delete the entry in Field 0206.
    B] correct, enter the received date in Field 01RCD. Refer to IRM 3.12.2.4.3.20 to determine the received date.

    Reminder:

    Do not use a received date that has been circled. Another function has determined that the date is not valid.

    Caution:

    The late-filing code assesses a 5 percent delinquency penalty regardless of the received date.

3.12.3.8.2 (01-01-2017)

Error Code 064 (CE) Pre-Determined Delinquency Penalty/Received Date

  1. Error Code 064 instructions follow.

3.12.3.8.2.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 064)

  1. This table shows the fields displayed.

    1040 Field Name
    01RCD Received Date
    02PDP Pre-Determined Delinquency Penalty
    03TWG Total Wages
    03AGI Adjusted Gross Income
    >>>> Adjusted Gross Income Computer

3.12.3.8.2.2 (01-03-2023)
Invalid Conditions (EC 064)

  1. Error Code 064 generates when Pre-Determined Delinquency Penalty (Field 02PDP) is significant and Doc Code is not 26 or 27, and either:

    1. The received date (Field 01RCD) is not present, or

    2. The received date (Field 01RCD) is present, and either
      Field 02PDP is equal to the Total Wages amount (Field 03TWG), or
      The difference between Field 02PDP and Adjusted Gross Income (Field 03AGI) is less than ≡ ≡ ≡ ≡ ≡

3.12.3.8.2.3 (01-03-2017)
Correction Procedures (EC 064)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Determine from the return and Form 3471 whether the penalty is correct and take the following action.

    If the pre-determined delinquency penalty... And the penalty... Then...
    A] is not correct, belongs in another field

    1. Delete the entry in Field 02PDP.

    2. Move the amount to correct field.
    B] is not correct, does not belong in another field Delete the entry in Field 02PDP.
    C] is correct,   Enter the received date in Field 01RCD.

    Reminder:

    Do not use a received date that has been circled. Another function has determined that the date is not valid. Follow the instructions in IRM 3.12.2.4.3.20 for determining the received date if the other function has not provided a received date.
    D] has been included in any other field(s),  

    1. Remove the penalty from the amount in the field(s).

    2. GTSEC 03 and check Field 03ETP.

3.12.3.8.3 (01-01-2017)

Error Code 066 (CE) Qualified Mortgage Insurance Premiums

  1. Error Code 066 instructions follow.

3.12.3.8.3.1 (01-01-2019)
Fields Displayed, Form 1040 (EC 066)

  1. This table shows the fields displayed.

    1040 Field Name
    01FSC Filing Status Code
    01TXP Tax Period
    03AGI Adjusted Gross Income
    >>>> Adjusted Gross Income Computer
    07MIP Qualified Mortgage Insurance Premium

3.12.3.8.3.2 (01-01-2019)
Invalid Conditions (EC 066)

  1. Error Code 066 generates when Schedule A Qualified Mortgage Insurance Premiums is present, and the AGI Computer is greater than $109,000 ($54,500 for FSC 3 or 6).

3.12.3.8.3.3 (02-16-2021)
Correction Procedures (EC 066)

  1. Correct coding and transcription errors in displayed fields.

  2. For TY21 through TY07, if the Adjusted Gross Income Computer is greater than $109,000 ($54,500 for FSC 3 or 6):

    1. Delete the entry in Field 07MIP.

    2. Assign TPNC 647 when EC 238 generates.

  3. For TY06 and prior, if Schedule A has an entry on line 13, enter the amount in Field 0709.

3.12.3.8.4 (01-01-2017)

Error Code 067 (CE) Reconcile ACA

  1. Error Code 067 instructions follow.

3.12.3.8.4.1 (01-01-2023)
Fields Displayed, Form 1040 (EC 067, ACA)

  1. This table shows the fields displayed.

    1040 Field Name
    01FSC Filing Status Code
    01TXP Tax Period
    02ARC ACA Resolution Code (ERS input only)

3.12.3.8.4.2 (01-01-2017)
Invalid Condition (EC 067, ACA)

  1. For 201412 and later, data received from AVS are invalid characters.

3.12.3.8.4.3 (06-19-2017)
Correction Procedures (EC 067, ACA)

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

  2. If EC 067 redisplays, SSPND 493.

    Note:

    Inform management when suspending EC 067.

3.12.3.8.4.4 (01-01-2017)
Rejects Only (EC 067, ACA)

  1. ACTVT return next day.

  2. If EC 067 displays, drop to the bottom of the screen and transmit.

  3. If EC 067 redisplays, give return to work leader to be sent to HQ Tax Analyst.

3.12.3.8.5 (11-23-2021)

Error Code 068 - Reserved

  1. Reserved.

3.12.3.8.6 (01-01-2017)

Error Code 070 CE) At-Risk Code, Schedule C

  1. Error Code 070 instructions follow.

3.12.3.8.6.1 (01-01-2018)
Fields Displayed, Form 1040 (EC 070)

  1. This table shows the fields displayed.

    1040 Field Name
      Section 09 Not Present
    0901 Total Gross Receipts
    0902 Returns and Allowances
    0904 Cost of Goods Sold
    0906 Other Income
    09EXP Total Expenses
    0930 Expenses for Business Use of Home
    09NET> Section 09 Schedule C Profit/Loss Computer
    09AR At-Risk Code
      Section 10 Not Present
    1001 Total Gross Receipts
    1002 Returns and Allowances
    1004 Cost of Goods Sold
    1006 Other Income
    10EXP Total Expenses
    1030 Expenses for Business Use of Home
    10NET> Section 10 Schedule C Profit/Loss Computer
    10AR At- Risk Code
      Section 11 Not Present
    1101 Total Gross Receipts
    1102 Returns and Allowances
    1104 Cost of Goods Sold
    1106 Other Income
    11EXP Total Expenses
    1130 Expenses for Business Use of Home
    11NET> Section 11 Schedule C Profit/Loss Computer
    11AR At-Risk Code
      Section 31 Present

3.12.3.8.6.2 (01-01-2017)
Invalid Conditions (EC 070)

  1. Error Code 070 generates when either of the following exist:

    1. Any Schedule C loss per computer is present, and the At-Risk Code for that Schedule is not present.

    2. The At-Risk Code is 2, any Schedule C Profit or Loss per computer is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, and Section 31 is not present.

3.12.3.8.6.3 (04-25-2022)
Correction Procedures (EC 070)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Take the following actions to correct Schedule C/C-EZ:

    If Schedule C... And... Then...
    A] Clearly identifies the activity as a hobby, Did not claim the loss on Schedule 1, line 3, Delete the section.
    B] Line 7 is positive, Line 7 is the first amount entered on Schedule C, Enter this amount in Field 0901.
    C] Line 1 or 7 is negative,   Enter as a negative amount in Field 0906 (Other Income).
    D] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and At-Risk Code is 2, Form 6198 is attached, Enter Section 31.
    E] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and At-Risk Code is 2, Form 6198 (Section 31) is not attached. SSPND 211. Complete Form 6001 using paragraph S.
    F] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.8.6.4 (01-01-2017)
Field 09AR, At-Risk Code (EC 070)

  1. When Schedule C/C-EZ is a loss, correct Field 09AR as follows:

    If... Then...
    A] The taxpayer checked only box 32a (all is at risk), Enter 1 in Field 09AR.
    B] The taxpayer checked box 32b or both boxes 32a and 32b (some is not at risk), Enter 2 in Field 09AR.
    C] The taxpayer did not check either box 32a or 32b, Enter 3 in Field 09AR.
    D] Multiple Schedules C were combined, which created ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Enter 3 in Field 09AR.
    E] The taxpayer reported a loss on Schedule C-EZ, line 3, Enter 3 in Field 09AR.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.8.6.5 (01-01-2018)
Prior Year (EC 070)

  1. TY07 and prior, enter 3 in Field 09AR. Do not correspond for missing Form 6198.

3.12.3.9 (11-27-2020)

Error Codes 072-079

  1. Instructions for Error Codes 072 to 078 follow.

3.12.3.9.1 (01-01-2017)

Error Code 072 (CE) At-Risk Code, Schedule F

  1. Error Code 072 instructions follow.

3.12.3.9.1.1 (01-01-2018)
Fields Displayed, Form 1040 (EC 072)

  1. This table shows the fields displayed.

    1040 Field Name
    1409 Gross Income Cash
    1433 Total Farm Expenses
    1434> Schedule F Profit/Loss Computer
    14AR At-Risk Code
    1450 Gross Income Accrual
      Section 14 Not Present
    1509 Gross Income Cash
    1533 Total Farm Expenses
    1534> Schedule F Profit/Loss Computer
    15AR At-Risk Code
    1550 Gross Income Accrual
      Section 15 Not Present
      Section 31 Present

3.12.3.9.1.2 (01-01-2017)
Invalid Conditions (EC 072)

  1. Error Code 072 generates when either of the following exist:

    1. Any Schedule F loss per computer is present, and the At-Risk Code for that Schedule is not present.

    2. The At-Risk Code is 2, and any Schedule F loss ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is not present.

3.12.3.9.1.3 (04-25-2022)
Correction Procedures (EC 072)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

    Caution:

    Schedule F line 35 response is often mistakenly entered in Field 14AR. Line 35 is not a transcription line.

  2. Take the following action to correct Schedule F:

    If Schedule F... And... Then...
    A] Clearly identifies the activity as a hobby, Did not claim a loss on Schedule 1, line 6 (TY18, Schedule 1, line 18), DLSEC 14/15.
    B] Lines 1 through 9 and lines 37 through 50 are blank, The taxpayer indicates Schedule F is a gain, SSPND 211.
    C] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and At-Risk Code is 2, Form 6198 is attached, GTSEC 31 and enter all data.
    D] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and At-Risk Code is 2, Form 6198 (Section 31) is not attached, SSPND 211. Complete Form 6001 using paragraph S.
    E] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.9.1.4 (01-01-2017)
Field 14AR, At-Risk Code (EC 072)

  1. When Schedule F is a loss, correct Field 14AR/15AR as follows:

    If... Then...
    A] The taxpayer checked only box 36a (all is at risk), Enter 1 in Field 14AR.
    B] The taxpayer checked box 36b or both boxes 36a and 36b (some is not at risk), Enter 2 in Field 14AR.
    C] The taxpayer did not check either box 36a or 36b, Enter 3 in Field 14AR.
    D] Multiple Schedules F were combined, which created ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Enter 3 in Field 14AR.
    E] The taxpayer says he received a subsidy or completed one of the worksheets for the Excess Farm Loss, and checked box 36b, Enter 3 in Field 14AR.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.9.1.5 (01-01-2018)
Prior Year (EC 072)

  1. TY07 and prior, enter 3 in Field 14AR.

3.12.3.9.2 (01-01-2017)

Error Code 073 (CE) At-Risk Code, Form 6198

  1. Error Code 073 instructions follow.

3.12.3.9.2.1 (01-01-2020)
Fields Displayed, Form 1040 (EC 073)

  1. This table shows the fields displayed.

    1040 Field Name
    0403 Combined Schedule C Profit/Loss
    >>>> Combined Schedule C Profit/Loss Computer
    0406 Combined Schedule F Profit/Loss
    >>>> Combined Schedule F Profit/Loss Computer
    0901 Total Gross Receipts
    0902 Returns & Allowances
    0904 Cost of Goods Sold
    0906 Schedule C Other Income
    09EXP Total Expenses
    0930 Expenses for Business Use of Home
    09NET> Section 09 Schedule C Profit/Loss Computer
    09AR At-Risk Code
    1001 Total Gross Receipts
    1002 Returns & Allowances
    1004 Cost Of Goods Sold
    1006 Schedule C Other Income
    10EXP Total Expenses
    1030 Expenses for Business Use of Home
    10NET> Section 10 Schedule C Profit/Loss Computer
    10AR At-Risk Code
    1101 Total Gross Receipts
    1102 Returns & Allowances
    1104 Cost Of Goods Sold
    1106 Schedule C Other Income
    11EXP Total Expenses
    1130 Expenses for Business Use of Home
    11NET> Section 11 Schedule C Profit/Loss Computer
    11AR At-Risk Code
    1409 Gross Income Cash
    1433 Total Farm Expenses
    1434> Schedule F Profit/Loss Computer
    14AR At-Risk Code
    1450 Gross Income Accrual
    1509 Gross Income Cash
    1533 Total Farm Expenses
    1534> Schedule F Profit/Loss Computer
    15AR At-Risk Code
    1550 Gross Income Accrual
    3105 Overall Profit/Loss
    3120 At-Risk Amount
    3121 Deductible Loss
      Section XX Not Present

3.12.3.9.2.2 (01-01-2017)
Invalid Conditions (EC 073)

  1. Error Code 073 generates when Schedule C or F have losses that exceed the loss reported in Deductible Loss (Field 3121) and the At-Risk Code Indicator of 2 or 3.

3.12.3.9.2.3 (04-25-2022)
Correction Procedures (EC 073)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

    Caution:

    Schedule F line 35 response is often mistakenly entered in Field 14AR. Line 35 is not a transcription line.

  2. Take the following action to correct the Error Code:

    If Schedule C, F and/or Form 6198 is present... And... Then...
    A] Have been combined, The loss exceeds the Form 6198, line 21 amount, Adjust the amount in the EXP fields displayed using the amount in Field 3121 to determine the amount to use in the appropriate EXP field.
    B] At-Risk Code is 3, Form 6198 applies to a Schedule E loss,

    1. Adjust the amount in Field 3121 to equal the Schedule C/F net loss.

    2. SSPND 211, if line 21 cannot be determined.

  3. Recompute Schedule C and/or F when no corrections are necessary.

3.12.3.9.2.4 (01-01-2017)
Fields 09AR and 14AR, At-Risk Code (EC 073)

  1. When Schedule C or F is a loss, correct the at-risk code as follows:

    If... Then...
    A] The taxpayer checked:

    1. box 32a, Schedule C,

    2. box 36a, Schedule F,

    1. Enter 1 in Field 09AR.

    2. Enter 1 in Field 14AR.
    B] The taxpayer checked:

    1. box 32b or both boxes 32a and 32b, Schedule C,

    2. box 36b or both boxes 36a and 36b, Schedule F,

    1. Enter 2 in Field 09AR.

    2. Enter 2 in Field 14AR.
    C] The taxpayer did not check:

    1. either box 32a or 32b, Schedule C,

    2. either box 36a or 36b, Schedule F,

    1. Enter 3 in Field 09AR.

    2. Enter 3 in Field 14AR.

3.12.3.9.2.5 (01-01-2017)
Field 09NET>, Schedule C Profit or Loss Computer (EC 073)

  1. Re-compute Schedule C using the following table, as appropriate:

    If the taxpayer... Then...
    A] Indicates that the loss on line 31 is limited e.g.,

    1. Form 8582 attached,

    2. PAL,

    3. Entire disposition of passive activity,

    4. Combination of Form 6198 and 8582,

    		 Adjust the entry in Field 09EXP so that the loss per computer equals the amount the taxpayer claimed (i.e., calculate the taxpayer’s limited loss by adding line 7 to line 31.) See D] below before adjusting Field 09EXP. Enter the result in Field 09EXP. See Note below.
    B] Checks line 32a (All is at risk) or leaves blank and indicates the loss should be limited,

    1. Adjust the entry in Field 09EXP so that the loss per computer equals the amount the taxpayer claimed.
      See D] below before adjusting Field 09EXP.

    2. Enter 1 in Field 09AR.

    See Note below.
    C] Checks line 32b (some is not at risk) and line 21 (Field 3121), Form 6198, is less than Schedule C, Field 09NET>, Adjust the entry in Field 09EXP so that the loss per computer equals line 21, Form 6198. See D] below before adjusting Field 09EXP. See Note below.
    D] Has an amount for Form 8829, Subtract that amount from the total prior to entering it in Field 09EXP.

    Note:

    Adjust Schedule SE, if necessary.

3.12.3.9.2.6 (01-01-2017)
Field 1434>, Schedule F Profit or Loss Computer (EC 073)

  1. Re-compute Schedule F using the following table, as appropriate:

    If the taxpayer... Then...
    A] Indicates that the loss on line 34, Schedule F is limited e.g.,

    1. Form 8582 attached,

    2. PAL,

    3. Entire disposition of passive activity,

    4. Combination of Form 6198 and 8582,

    		 Adjust the entry in Field 1433 (Schedule F, line 33), so that the loss per computer equals the amount the taxpayer claimed (i.e., calculate the taxpayer’s limited loss by adding line 34 as a positive amount to line 9). Enter the result in Field 1433.
    B] Checks line 36a (All is at risk) or leaves blank and indicates the loss should be limited,

    1. Adjust the entry in Field 1433 so that the loss per computer equals the amount the taxpayer claimed.

    2. Enter 1 in Field 14AR.
    C] Checks line 36b (some is not at risk) and line 21, Form 6198, is less than Schedule F, line 34, Adjust the entry in Field 1433 so that the loss per computer equals line 21, Form 6198.

    Note:

    Adjust Schedule SE, if necessary.

3.12.3.9.3 (01-01-2017)

Error Code 074 (CE) Cash or Accrual Method

  1. Error Code 074 instructions follow.

3.12.3.9.3.1 (01-01-2020)
Fields Displayed, Form 1040 (EC 074)

  1. This table shows the fields displayed.

    1040 Field Name
    1401B Cost or Other Basis
    1402 Products Raised Sales
    1403A Gross Cooperative Distributions Cash
    1403B Taxable Cooperative Distributions Cash
    1404A Gross Agricultural Program Payments Cash
    1404B Taxable Agricultural Program Payments Cash
    1405B CCC Loans Forfeited Cash
    1406A Gross Crop Insurance Cash Amount
    1406B Taxable Crop Insurance Amount
    1407 Custom Hire Section 14
    1409 Gross Income
    1438A Gross Cooperative Distributions Accrual
    1438B Taxable Cooperative Distributions Accrual
    1439A Gross Agricultural Program Payments Accrual
    1440B CCC Loans Forfeited Accrual
    1444 Total Income Accrual
    1450 Total Gross Income
    1501B Cost or Other Basis
    1502 Products Raised Sales
    1503A Gross Cooperative Distributions Cash
    1503B Taxable Cooperative Distributions Cash
    1504A Gross Agricultural Program Payments Cash
    1504B Taxable Agricultural Program Payments Cash
    1505B CCC Loans Forfeited Cash
    1506A Gross Crop Insurance Cash Amount
    1506B Taxable Crop Insurance Amount
    1507 Custom Hire Section 15
    1509 Gross Income
    1538A Gross Cooperative Distributions Accrual
    1538B Taxable Cooperative Distributions Accrual
    1539A Gross Agricultural Program Payments Accrual
    1540B CCC Loans Forfeited Accrual
    1544 Total Income Accrual
    1550 Total Gross Income
      Section XX Not Present

3.12.3.9.3.2 (01-01-2018)
Invalid Conditions (EC 074)

  1. Error Code 074 generates when both of the following exist:

    1. The "Cash Method" fields (Field 1401B through 1409) have entries.

    2. The "Accrual Method" fields (Field 1438A through 1450) have entries.

3.12.3.9.3.3 (01-01-2017)
Correction Procedures (EC 074)

  1. Correct coding and transcription errors and misplaced entries in displayed fields.

  2. Delete the entry in Field 1409 when all of the following exist:

    1. An amount is present on line 9.

    2. Lines 1a through 8 are blank.

    3. An amount is present on line 50.

  3. Take the following action when you are unable to determine the accounting method:

    If Line 45 or 48... Then...
    A] Has inventory present,

    1. Use Accrual method.

    2. Delete the data from Fields 1401B - 1409.
    B] Is blank,

    1. Use Cash method.

    2. Delete the data from Fields 1438A - 1450.

3.12.3.9.4 (01-01-2017)

Error Code 075 (CE) Excess Gross Social Security

  1. Error Code 075 instructions follow.

3.12.3.9.4.1 (01-01-2024)
Fields Displayed, Form 1040 (EC 075)

  1. This table shows the fields displayed.

    1040 Field Name
    CL Clear Code
    01FSC Filing Status Code
    01TXP Tax Period
    03GSS Gross Social Security
    03TSS Taxable Social Security
    03WH Withholding
    94TSV Taxable Social Security Verified

3.12.3.9.4.2 (01-01-2017)
Invalid Conditions (EC 075)

  1. Error Code 075 generates when Taxable Social Security Verified is not present, and either of the following exist:

    1. Gross Social Security exceeds $72,000 for FSC 2.

    2. Gross Social Security exceeds $36,000 for FSC 1, 3, 4, 5, 6, or 7.

3.12.3.9.4.3 (01-01-2023)