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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 154. Unemployment Tax Returns (Cont. 2)

3.12.154  Unemployment Tax Returns (Cont. 2)

3.12.154.7 
Section 01 Fields

3.12.154.7.25 
Field 01 PTN - Paid Preparer's Telephone Number - 10 positions

3.12.154.7.25.1  (01-01-2009)
Field 01 PTN - Invalid Conditions

  1. This field is invalid if it is less than 10 characters.

3.12.154.7.25.2  (01-01-2009)
Field 01 - Correction Procedures

  1. If the Paid Preparer's Phone Number is invalid, delete the phone number.

3.12.154.8  (01-01-2009)
Section 02 Fields

  1. The following sections provide descriptions of the fields in Section 02 for Form 940, 940-PR, and Form 940-EZ.

3.12.154.8.1  (01-01-2009)
Section 02 Form 940 and Form 940-PR (Revision 2006, Revision 2007 and Revision 2008)

  1. The following is Section 02 for Form 940 and Form 940-PR. See Exhibit 3.12.154-1 and See Exhibit 3.12.154-2.

  2. Transcribed money fields are in dollars and cents.

  3. The following table shows the field, field length, the title of field and the location on the return:

    Field Designator Field Length Title of Field Location on 2006 Revision, 2007 Revision and 2008 Revision
    02TCR 10 Total Credit Reduction Amount Part 3, Line 11
    02TTW 15 Total Taxable Wages Part 2, Line 7
    02TBA> 15 FUTA Tax Before Adjustments Part 2, Line 8
    02ADJ 12 Adjustment Amount Part 3, Line 9
    02EXL 12 Some Excluded Wages or Late Payments Part 3, Line 10
    02TFT 15 Total Tax Taxpayer Part 4, Line 12
    02FCC 15 FTD Credit Claimed Amount Part 4, Line 13
    02B/R 15 Balance Due/Overpayment Taxpayer Part 4, Line 14 or Line 15
    02FD 10 FTD Penalty Taxpayer Line FTD To the right of the "Type of Return" Box
    02Q1 14 Total Tax Liability Amount Part 5, Line 16a
    02Q2 14 Total Tax Liability Amount Part 5, Line 16b
    02Q3 14 Total Tax Liability Amount Part 5, Line 16c
    02Q4 14 Total Tax Liability Amount Part 5, Line 16d
    02W54> 15 Total Taxable Wages x .054 This field will be computer generated. It is the total of 02TTW (Total Taxable Wages) times .054. This will be used for reference only as an aid when making corrections to Error Code 242.
    02W62> 15 Total Taxable Wages x .062 This field will be computer generated. It is the total of 02TTW (Total Taxable Wages) times .062. This will be used for reference only as an aid when making corrections to Error Code 242.

3.12.154.8.2  (01-01-2009)
Section 02 - Form 940-EZ Only ( Revision 2005 and Prior)

  1. All money fields are in dollars and cents.

  2. The following table shows the field, field length, the title of field and the location on the return:

    Field Designator Field Length Title of Field Location on Revision 2005 Prior
    02TTW 15 Total Taxable 940-EZ Wages Part I, Line 5
    02TFT 14 Total Tax Taxpayer Part 1, Line 6
    02FCC 14 FTD Credit Claimed Amount Part 1, Line 7
    02B/R 14 Balance Due/Overpayment Taxpayer Part 1, Line 8 or 9
    02FD 10 FTD Penalty Taxpayer Line FD, Penalty
    02Q1 14 Total Tax Liability Amount Part II, First Quarter 1 Column
    02Q2 14 Total Tax Liability Amount Part II, Second Quarter 2 Column
    02Q3 14 Total Tax Liability Amount Part II, Third Quarter 3 Column
    02Q4 14 Total Tax Liability Amount Part II, Fourth Quarter 4 Column

3.12.154.8.3  (01-01-2009)
FIELD 02TTC - Total Tentative Credit - 12 Positions

  1. The Total Tentative Credit will no longer be applicable.

3.12.154.8.4  (01-01-2009)
FIELD 02TTW - Total Taxable FUTA Wages - 15 Positions

  1. Description - This field is located on Part 2, Line 7 on Form 940 and Form 940-PR (2006 Revision, 2007 Revision and 2008 Revision). It is located on Part 1, Line 5 of Form 940, Form 940-PR, and Form 940-EZ (2005 and prior revisions). It must be entered as dollars and cents and positive amounts only.

  2. If taxable wages are present, the taxpayer's total tax cannot be zero.

3.12.154.8.4.1  (01-01-2009)
FIELD 02TTW Invalid Condition

  1. This field is invalid if it is not all numeric.

3.12.154.8.4.2  (01-01-2009)
FIELD 02TTW Correction Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.

    Note:

    The amount of wages could be on Line 3 or Line 6 (Rev. 2006), or Line 1 or Line 4 (Rev. 2005 and prior). This could be due to erroneous placement. It may be necessary to perfect Line 7 by subtracting the amount on Line 6 from Line 3 (Rev. 2006), or perfecting Line 5 by subtracting the amounts on Lines 2 through 4 from Line 1 (Rev. 2005 and prior).

3.12.154.8.5  (01-01-2009)
FIELD 02TBA> - FUTA Tax Before Adjustments - 15 Positions

  1. This field is located in Part 2, Line 8 on Form 940 and Form 940-PR for Tax Year 2006 (2006 Revision, 2007 Revision and 2008 Revision).

  2. It is not a transcribed field. It is a computer generated field. There are no invalid conditions or correction procedures for this field.

3.12.154.8.6  (01-01-2009)
FIELD 02ADJ - Adjustment Amount- 12 Positions

  1. Description - This field is located on Part 3, Line 9 of Form 940 and Form 940-PR (Revision 2006, Revision 2007 and Revision 2008). The taxpayer will enter an amount on this line if all of the taxable FUTA wages they paid were excluded from state unemployment tax.

  2. This field may or may not contain an entry. This field can be "blank" or "zero" or may show a "dash" , indicating that Line 9 does not apply to the taxpayer.

  3. If present, this field must be entered as dollars and cents. It must be a positive amount only. If present as a negative amount, convert to a positive amount.

3.12.154.8.6.1  (01-01-2009)
FIELD 02ADJ Invalid Condition

  1. This field is invalid if it is not all numeric.

3.12.154.8.6.2  (01-01-2009)
FIELD 02ADJ Correction Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The taxpayer calculated the field incorrectly, Correct the screen display. The amount on Line 9 should equal the amount of Line 7 multiplied by .054.

3.12.154.8.7  (01-01-2009)
Field 02EXL - Some Excluded Wages or Late Payments - 12 Positions

  1. Description - This field is located on Part 3, Line 10 of Form 940 and Form 940-PR (2006 Revision). The taxpayer will complete this line if some of the FUTA wages that they paid were excluded from state unemployment tax, or if they paid any state unemployment tax late.

  2. This field may or may not have an entry.

  3. This field must be entered as dollars and cents, or can be "blank" or "zero" on taxable returns. If present, it must be a positive amount only. If present as a negative amount, convert to a positive amount.

3.12.154.8.7.1  (01-01-2009)
Field 02EXL - Invalid Conditions

  1. This field is invalid if any of the following occur:

    1. If it is not all numeric.

    2. If there is an entry on Part 3, Line 9 (02ADJ) and Part 3, Line 10 (02EXL).

3.12.154.8.7.2  (01-01-2009)
Field 02EXL - Correction Procedures

  1. Compare the screen entry with the entry on the return, and do the following.

    If Then
    The field was entered incorrectly, Correct the screen display.
    If there is an entry on Line 9 and also on Line 10, Delete the Line 10 entry. The taxpayer cannot have an entry on Line 9 and Line 10.

3.12.154.8.8  (01-01-2009)
Field 02TCR - Total Credit Reduction Amount - 10 Positions

  1. A Credit Reduction state is named by the Department of Labor when it is unable to repay loans from the Federal Unemployment Fund. Employers doing business in that state are required to pay an additional tax on their Form 940. This is done by a reduction of the allowable credit.

  2. If credit reduction does not apply for a particular year, the applicable lines relating to credit reduction will be grayed out on the form.

  3. This field can be found in the following locations:

    Form Location
    Form 940 and Form 940-PR (2006 Revision, 2007 Revision and 2008 Revision) Part 3, Line 11
    There are no credit reduction states for Tax Year 2006, 2007 or 2008. Line 11 has been shaded out.
    Form 940 (2005 Revision) Part I, Line 7
    Form 940-PR (2005 Revision) Not Applicable
    Form 940-EZ (2005 Revision) Not Applicable
    Form 940 (2004 Revision) Part I, Line 6
    Form 940-PR (2004 Revision) Not Applicable
    Form 940-EZ (2004 Revision) Not Applicable

  4. This field is not valid for tax years 1975, 1988 through 1990, 1993 through 2003, 2006, 2007 and 2008.

  5. It must be entered as dollars and cents and positive amounts only. If present as a negative amount, convert to a positive amount.

  6. The information obtained from this area is utilized by The Bureau of Public Debt and The Department of Labor.

3.12.154.8.8.1  (01-01-2009)
Field 02TCR - Invalid Conditions

  1. This field is invalid if any of the following occur:

    1. If it is not all numeric.

    2. If it entered for Tax Year 1975, 1988 through 1990, 1993 through 2003, 2006, 2007 and 2008.

    3. If there is an entry on Part 3, Line 9 (02ADJ) and Part 3, Line 11 (02TCR).

3.12.154.8.8.2  (01-01-2009)
Field 02TCR - Correction Procedures

  1. Compare the screen entry with the entry on the return and do the following:

    If Then
    The return is for 1975, 1988 through 1990, 1993 through 2003, 2006, 2007 and 2008 tax years, 1. There should be no entry.

    2. Delete the amount in 02TCR. . See Exhibit 3.12.154-21.
    The taxpayer pays wages in only one state that is not a Credit Reduction state, Correct the return, deleting the Credit Reduction information.
    Part 3, Line 9 (02ADJ) and Part 3, Line 11 (02TCR) both have an entry (Revision 2006, Revision 2007 and Revision 2008), Delete the entry on Line 11 (02TCR) .
    The taxpayer pays wages in only one state that is subject to Credit Reduction, but did not attach or did not complete Part 2 of Schedule A (Revision 2006, Revision 2007 and Revision 2008) , 1. Delete the state code in Box 1a (01SC1) .

    2. Correct the return by entering the amount from Part 4, Line 12 (02TFT) to the appropriate line in Part 2 of Schedule A (Sections 03, 04, 05).
    The taxpayer is a multi-state filer and one of the states checked in Part 1 of Schedule A is subject to credit reduction, but Part 2 of Schedule A is not completed (Revision 2006, Revision 2007 and Revision 2008), Correspond with the taxpayer for the Credit Reduction Wages.
    The taxpayer is a multi-state filer but does not check the box which corresponds to the Credit Reduction State on Schedule A, Part 1 (Revision 2006, Revision 2007 and Revision 2008), Accept the information that the taxpayer has listed on Part 2 of Schedule A.

    Note:

    On Revision 2005, credit reduction information will be shown on the tax form on Part I, Line 6 and Line 7.
    On Revision 2004, credit reduction information will be shown on the tax form on Part I, Line 6.

3.12.154.8.9  (01-01-2009)
FIELD 02TFT - Total Tax Taxpayer - 15 Positions

  1. Description - This field can be found in the following locations:

    Form Location
    Form 940 (2006 Revision, 2007 Revision and 2008 Revision) Part 4, Line 12 (Futa Tax After Adjustments)
    Form 940-PR (2006 Revision, 2007 Revision and 2008 Revision) Part 4, Line 12
    Form 940 (2005 and prior revisions) Part II, Line 7
    Form 940-EZ (2005 and prior revisions) Part I, Line 6
    Form 940-PR (2005 and prior revisions) Part III, Line 7

  2. This field must be entered as dollars and cents and cannot be "blank" or "zero" on taxable returns. It must be a positive amount only.

3.12.154.8.9.1  (01-01-2009)
FIELD 02TFT Invalid Condition

  1. This field is invalid if it is not all numeric.

3.12.154.8.9.2  (01-01-2009)
FIELD 02TFT Correction Procedure

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was entered incorrectly, Correct the screen display.

3.12.154.8.10  (01-01-2009)
FIELD 02FCC - FTD Credit Claimed - 15 Positions

  1. It must be entered as dollars and cents.

  2. All money amounts must be positive only.

  3. This field can be found in the following locations:

    Form Location
    Form 940 (2006 Revision, 2007 Revision and 2008 Revision) Part 4, Line 13
    Form 940-PR (2006 Revision, 2007 Revision and 2008 Revision) Part 4, Line 13
    Form 940 (2005 and prior revisions) Part II, Line 8
    Form 940 (2005 and prior revisions) Part II, Line 8
    Form 940-PR (2005 and prior revisions) Part II, Line 2 or Part III, Line 8 (Code & Edit will convert Part II, Line 2 or Part III, Line 8 to Line 13)
    Form 940-EZ (2005 and prior revisions) Part I, Line 7

3.12.154.8.10.1  (01-01-2009)
FIELD 02FCC Invalid Condition

  1. This field is in error if it is not all numeric.

3.12.154.8.10.2  (01-01-2009)
FIELD 02FCC Correction Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.

    Note:

    WATCH FOR MISPLACED ENTRIES.

3.12.154.8.11  (01-01-2009)
FIELD 02B/R - Balance Due/Overpayment - 15 Positions

  1. This field must be entered as dollars and cents and can be a positive or negative amount.

  2. Code & Edit will perfect balance due/overpayment.

  3. This field can be found in the following locations:

    Form Location
    Form 940 (2006 Revision, 2007 Revision and 2008 Revision) Part 4, Line 14 or 15.
    See Exhibit 3.12.154-1.
    Form 940 PR (2006 Revision, 2007 Revision and 2008 Revision) Part 4, Line 14 or 15.
    See Exhibit 3.12.154-2.
    Form 940 (2005 and prior revisions) Part II, Line 9 or 10.
    See Exhibit 3.12.154-3.
    Form 940-PR (2005 and prior revisions) Part II, Line 3 or 4 converted to Line 14 or 15) or
    Part III, Line 9 or 10 (converted to Line 14 or 15).
    See Exhibit 3.12.154-5 and See Exhibit 3.12.154-6.
    Form 940-EZ (2005 and prior revisions) Part I, Line 8 or 9.
    See Exhibit 3.12.154-4.

3.12.154.8.11.1  (01-01-2009)
FIELD 02B/R Invalid Condition

  1. This field is in error if it is not all numeric.

3.12.154.8.11.2  (01-01-2009)
FIELD 02B/R Correction Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.
    A negative amount is shown, A "-" must be entered.

3.12.154.8.12  (01-01-2009)
FIELD 02FD - FTD Penalty Taxpayer - 10 Positions

  1. This field must be entered as dollars and cents in positive amounts only.

  2. This field can be found in the following location:

    Form Location
    Form 940 (2006 Revision, 2007 Revision and 2008 Revision) In the right margin near the "Type of Return" Box.
    See Exhibit 3.12.154-1.
    Form 940-PR (2006 Revision, 2007 Revision and 2008 Revision) In the right margin near the "Type of Return" Box.
    See Exhibit 3.12.154-2.
    Form 940 (2005 and prior revisions) In the right margin next to the "Penalty and Interest" box.
    See Exhibit 3.12.154-3.
    Form 940-PR (2005 and prior revisions) In the right margin next to the "Penalty and Interest" Box.
    See Exhibit 3.12.154-5 and See Exhibit 3.12.154-6.
    Form 940-EZ (2005 and prior revisions) In the right margin next to the "Penalty and Interest" Box.
    See Exhibit 3.12.154-4.

3.12.154.8.12.1  (01-01-2009)
FIELD 02FD Invalid Condition

  1. This field is invalid if it is not all numeric.

3.12.154.8.12.2  (01-01-2009)
FIELD 02FD Correction Procedure

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.

3.12.154.8.13  (01-01-2009)
FIELDS 02Q1 - 02Q4 Total Tax Liability - 14 Positions Each Field

  1. These fields must be entered in dollars and cents and positive amounts only.

  2. These field can be found in the following locations:

    Form Location
    Form 940 (2006 Revision, 2007 Revision and 2008 Revision) Part 5, Lines 16a through 16d
    Form 940-PR (2006 Revision, 2007 Revision and 2008 Revision) Part 5, Lines 16a through 16d
    Form 940 (2005 and prior revisions) In the ROFTL in Part III
    Form 940-PR (2005 and prior revisions) In the ROFTL in Part IV
    Form 940-EZ (2005 and prior revisions) In the ROFTL in Part II

3.12.154.8.13.1  (01-01-2009)
FIELDS 02Q1 - 02Q4 Invalid Condition

  1. These fields are invalid if they are not all numeric and positive entries.

3.12.154.8.13.2  (01-01-2009)
FIELDS 02Q1 - 02Q4 Correction Procedures

  1. Compare the screen entries with the entries on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.

3.12.154.9  (01-01-2009)
Section 03 State Code and Credit Reduction Wages

  1. Field designators, field lengths, title of field, and location on returns are outlined in the following table:

    Field Designator Field Length Title of Field Location on 2006, 2007 and 2008 Revision Location on 2005 Revision and Prior
    03S01 Through 03S26 15 State CodeCredit Reduction Wages Part 1 and Part 2 of Schedule A for Form 940 or Part 1 and Part 2 of Anexo A for Fom 940-PR. See Exhibit 3.12.154-1 and See Exhibit 3.12.154-2. 1. For Form 940 the Form 4975 Edit Sheet Entries are Underlined . The 4975, Edit sheet is attached to the front of the return.See Exhibit 3.12.154-3.

    2. For Form 940-PR, Credit Reduction does not apply. When state names are listed on Part III, Line 3, Column (a), edit the state names to Anexo A (Schedule A). Be sure to line through 2006 at the top of the form and enter the correct year as "YYYY" . See Exhibit 3.12.154-5 and See Exhibit 3.12.154-6.

  2. Money amounts reflect Credit Reduction wages only. Money amounts must be in dollars and cents and must be positive. For example: 03 NY7000.00

  3. See Exhibit 3.12.154-14. for a list of valid state codes. Any codes other than those listed are invalid. "X" out any invalid codes.

  4. These fields are located in Section 03 and can have a maximum of 26 State Codes and wage amounts, if applicable.

3.12.154.10  (01-01-2009)
Section 04 State Code and Credit Reduction Wages

  1. Field designators, field lengths, title of field, and location on returns are outlined in the following table:

    Field Designator Field Length Title of Field Location on 2006, 2007 and 2008 Revision Location on 2005 Revision and Prior
    04S27 Through 04S52 15 State CodeCredit Reduction Wages Part 1 and Part 2 of Schedule A for Form 940 or Part 1 and Part 2 of Anexo A for Fom 940-PR. See Exhibit 3.12.154-1 and See Exhibit 3.12.154-2. 1. For Form 940 the Form 4975 Edit Sheet Entries are Underlined . The 4975, Edit sheet is attached to the front of the return.See Exhibit 3.12.154-3.

    2. For Form 940-PR, Credit Reduction does not apply. When state names are listed on Part III, Line 3, Column (a), edit the state names to Anexo A (Schedule A). Be sure to line through 2006 at the top of the form and enter the correct year as "YYYY" . See Exhibit 3.12.154-5 and See Exhibit 3.12.154-6.

  2. Money amounts reflect credit wages only. Money amounts must be in dollars and cents and must be positive.

  3. See Exhibit 3.12.154-14. for a list of the valid state codes. Any codes other than those listed are invalid. "X" out any invalid codes.

  4. These fields are located in Section 04 and can have a maximum of 26 State Codes and wage amounts, if applicable.

3.12.154.11  (01-01-2009)
Section 05 State Code and Credit Reduction Wages

  1. Field designators, field lengths, title of field, and location on returns are outlined in the following table:

    Field Designator Field Length Title of Field Location on 2006, 2007 and 2008 Revision Location on 2005 Revision and Prior
    05S53 15 State CodeCredit Reduction Wages Part 1 and Part 2 of Schedule A for Form 940 or Part 1 and Part 2 of Anexo A for Fom 940-PR. See Exhibit 3.12.154-1 and See Exhibit 3.12.154-2. 1. For Form 940 the Form 4975 Edit Sheet Entries are Underlined . The 4975, Edit sheet is attached to the front of the return.See Exhibit 3.12.154-3.

    2. For Form 940-PR, Credit Reduction does not apply. When state names are listed on Part III, Line 3, Column (a), edit the state names to Anexo A (Schedule A). Be sure to line through 2006 at the top of the form and enter the correct year as "YYYY" . See Exhibit 3.12.154-5 and See Exhibit 3.12.154-6.

  2. Money amounts reflect Credit Reduction wages only. Money amounts must be in dollars and cents and must be positive.

  3. See Exhibit 3.12.154-14 for a list of valid state codes. Any codes other than those listed are invalid. "X" out any invalid codes.

  4. This field is located in Section 05 and can have a maximum of "1"  State Code and wage amount, if applicable.

3.12.154.12  (01-01-2009)
Section 06 - Entity

  1. Field designators, field lengths, title of field, and location on returns are outlined in the following table:

    Field Designator Field Length Title of Field Location on Return
    06FAD 35 Foreign Address Entity Portion
    06CON 35 "In Care of" Name Entity Portion
    06ADD 35 Street Address Entity Portion
    06CTY 22 City Entity Portion
    06ST 2 State Entity Portion
    06ZIP 12 ZIP CODE Entity Portion

  2. Foreign address returns are processed at the OSPC only.

3.12.154.12.1  (01-01-2009)
♦FIELD 06CON♦ "In Care of" Name - 35 Positions

  1. Description - This field is located in the Entity Section of the return.

  2. This section contains "In Care of" Name information.

  3. The valid characters are alpha, numeric, ampersand, dash or slash.

  4. The first position must be alpha or numeric.

3.12.154.12.1.1  (01-01-2009)
FIELD 06CON "In Care of" Name Invalid Conditions

  1. This field will be invalid if any of the following conditions are present:

    1. The first position is % (percent) and the second position is not blank, or

    2. The first position is blank, or

    3. The first position of the "in care of" name is not alpha or numeric, or

    4. There are two consecutive blanks between significant characters.

3.12.154.12.1.2  (01-01-2009)
FIELD 06CON "In Care of" Name Correction Procedures

  1. Check the entry on the screen with the entry on the return. Correct coding and transcription errors.

    If Then
    A % (percent) is in the first position, 1. Verify there is a blank in the second position.

    2. If not blank, enter a blank followed by the "in care of" name beginning with an alpha or numeric in Field 06CON.
    A blank is in the first position, 1. Delete blank.

    2. Enter the "in care of" name beginning with an alpha or numeric in Field 06CON.
    The first position is not alpha or numeric, 1. Verify the "in care of" name on the return.

    2. Enter the in care of name beginning with an alpha or numeric in Field 06CON.
    Two consecutive blanks are present between significant characters, Delete any unnecessary blanks in Field 06CON.

3.12.154.12.2  (01-01-2009)
Field 06FAD Foreign Address - 35 positions

  1. Description - This field is located in the Entity Section of the return.

  2. This field will contain an entry when there is a foreign address present on the return.

  3. Valid characters are alpha, numeric and special characters.

  4. Field 06FAD should not be present on "G" Coded returns.

    Note:

    If a foreign address is present on the return, SSPND/RJECT 650 to OSPC.

3.12.154.12.2.1  (01-01-2009)
Field 06FAD Invalid Conditions

  1. Field 06FAD will generate as an error when any of the following conditions are present:

    1. The first position is blank.

    2. Any character follows two consecutive blanks.

    3. There are more than 35 characters present in the field.

    Note:

    ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

3.12.154.12.2.2  (01-01-2009)
Field 06FAD Correction Procedures

  1. Correct all coding and transcription errors.

    If Then
    Field 06FAD is present, 1. GTSEC 06.

    2. Ensure Field 06CTY contains a foreign country code and Field 05ST contains a "." (period/space).
    A foreign address is not present on the return, 1. SSPND 610.

    2. Renumber return to domestic.

  2. If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.

    If Then
    The information is the same, Take no action and continue processing.
    The information is different, 1. Enter the address shown on Form 8822 in Field 06FAD.

    2. Notate Form 8822 detached on tax return.

    3. Detach Form 8822 and route to Entity Control using a routing slip, or follow local procedures.

    4. Notate on Form 4227, "Change of Address Per Form 8822"

    Note:

    The lead tax examiner is required to batch all Forms 8822 daily and hand carry to Entity Control for expedited processing.

3.12.154.12.3  (01-01-2009)
FIELD 06ADD Street Address - 35 Positions

  1. Description - This field is located in the Entity Section of the return.

  2. This section contains address information.

  3. Valid characters are alpha, numeric, blank, dash or slash.

  4. It will be present when a change of address has been entered.

  5. This section will not be present if Field 01CCC contains CCC"G."

3.12.154.12.3.1  (01-01-2009)
FIELD 06ADD Invalid Conditions

  1. This field will be invalid if the following occurs:

    1. The street address is present and the first position is blank.

    2. Any character is other than alpha, numeric, blank, dash , or slash.

    3. Any character follows two consecutive blanks.

    Note:

    ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

3.12.154.12.3.2  (01-01-2009)
FIELD 06ADD Correction Procedures

  1. Check the screen entry with the entry on the return. Correct coding and transcription errors.

    If Then
    The field was transcribed incorrectly, Correct the screen display.
    The first position is blank, All positions must be blank.
    Field 06ADD is present, Fields 06CTY, and 06ST and 06ZIP must be present.
    Street address is in error and a valid Major City Code is present, Correct by entering the entire name of the city in Field 06CTY and the State Code in Field 06ST.
    See Exhibit 3.12.154-15.
    A good address is not located, Delete address and revert to INOLE.

  2. If Form 8822 (Change of Address) is attached to the return, compare the Name Control, EIN, Address, City, State and ZIP Code information on the Form 8822 to the return.

    If Then
    The information is the same, Take no action and continue processing.
    The information is different, 1. Enter address shown on Form 8822 in Field 06ADD.

    2. Notate 8822 detached on tax return.

    3. Detach Form 8822 and route to Entity Control using routing slip, or follow local procedures.

    4. Notate on routing slip, "Change of Address Per Form 8822" .

    Note:

    The lead tax examiner is required to batch all Forms 8822 daily and hand carry to Entity Control for expedited processing.

3.12.154.12.4  (01-01-2009)
FIELD 06CTY City - 22 Positions

  1. Description - This field is located in the Entity Section of the return.

  2. Valid characters are alpha and blank.

  3. Certain cities within each state are designated "Major Cities" and assigned a special code of two alpha characters.

  4. This code represents the city and state.

  5. It is transcribed on the Error Record with no intervening blanks and no other characters in the City-State Field either before or after the code.

3.12.154.12.4.1  (01-01-2009)
FIELD 06CTY Invalid Conditions

  1. This field is invalid if any of the following conditions are present:

    1. The first position if blank.

    2. Any character is other than blank or alpha.

    3. Any character follows two consecutive blanks,

    4. The Major City Code does not match any of the valid codes in the Major City Code Table.

    5. Foreign country code is not present, incorrect or contains "XX" .

3.12.154.12.4.2  (01-01-2009)
FIELD 06CTY Correction Procedures

  1. Compare the screen entry with the entry on the return.

  2. Determine if a Major City Code is used.

    If Then
    The field was transcribed incorrectly,
    		 Correct the screen display.
    A Major City Code is used,
    		 Field 05CTY must be present
    Field 06CTY contains an error,
    		Check to see if the Major City Code is correct.
    Field 06CTY is not valid and a Major City Code cannot be determined,
    		 Input the entire city name.
    A major City Code is not used and Field 06CTY is present,
    		 Field 06ST (State) must be present.
    A foreign address is shown on the return, Enter appropriate foreign country code in Field 06CTY.
    See Exhibit 3.12.154-17.

  3. If Form 8822 (Change of Address) is attached to the return, compare the Name Control, EIN, Address, City, State and ZIP Code information on the Form 8822 to the return.

3.12.154.12.5  (01-01-2009)
FIELD 06ST - State - 2 Positions

  1. Description - This field is located in the Entity Section of the return.

  2. Valid characters are alpha and blank.

  3. The following defines entity addresses:

    1. Domestic Address- See IRM 3.12.154.1.9.1

    2. APO/FPO Address - See IRM 3.12.154.1.9.2

    3. U.S. Possession Address - See IRM 3.12.154.1.9.3

    4. Foreign Address - See IRM 3.12.154.1.9.4

3.12.154.12.5.1  (01-01-2009)
FIELD 06ST Invalid Conditions

  1. This field is invalid if it is not contained in the State Code Table. See Exhibit 3.12.154-15. for a detailed listing.

3.12.154.12.5.2  (01-01-2009)
FIELD 06ST Correction Procedure

  1. Check the entry on the screen with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.
    Unable to perfect, DLSEC 06.
    Form 8822 (Change of Address) is attached, to the return, Compare the name Control, EIN, Address, City, State and ZIP Code information on the Form 8822 to the return.

3.12.154.12.6  (01-01-2009)
FIELD 06ZIP - ZIP Code - 12 Positions

  1. Description - This field is located in the Entity Section of the return.

  2. Valid characters are numeric and blank.

3.12.154.12.6.1  (01-01-2009)
FIELD 06ZIP Invalid Condition

  1. This field is invalid if any of the following conditions are present:

    1. Any character is other than numeric or blank.

    2. An entry is other than five or nine positions.

    3. The entry is not within the range of 00401 and 99999.

    4. The entry does not match the Major City Code or State Code.

3.12.154.12.6.2  (01-01-2009)
FIELD 06ZIP Correction Procedures

  1. Check the entry on the screen with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.
    A valid ZIP code is available from the return or attachments, Only the first five digits are required to be entered in Field 06ZIP.
    Only the first three digits of the ZIP code can be determined, Enter "01" for the fourth and fifth digits.
    A valid ZIP code is not available from the return or attachments, Determine the first three digits of a valid ZIP Code for the Major City. For the Major City and for US Possessions ZIP Codes.
    See Exhibit 3.12.154-15.
    The Major City is not listed in Exhibit 3.12.154-14 or the first three digits cannot be determined, Enter the ZIP Code in Field 05ZIP of the State shown in the address.
    See Exhibit 3.12.154-15.

  2. If Form 8822 (Change of Address) is attached to the return, compare the Name Control, EIN, Address, City, State and ZIP Code information on the Form 8822 to the return.


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