Part 3. Submission Processing

Chapter 12. Error Resolution

Section 22. Employee Plan Excise Tax Returns (Cont. 7)

3.12.22  Employee Plan Excise Tax Returns (Cont. 7)

3.12.22.4 
Error Codes

3.12.22.4.24 
Error Code 730 Section 4971(b) Tax

3.12.22.4.24.1  (01-01-2009)
Error Code 730 Invalid Conditions

  1. Error Code 730 will generate if Field 038B is not blank and Fields 0311, 0313, 0314, 0315 or 0316 contain an entry greater than zero.

3.12.22.4.24.2  (01-01-2009)
Error Code 730 Correction Procedures

  1. Correct coding and transcription errors.

  2. Taxes for Fields 038B, , 0311, 0313, 0314, 0315 or 0316 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 4971(b) and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

3.12.22.4.25  (01-01-2009)
Error Code 732 Section 4971(f)(1) Tax

  1. Field 039A, Section 4971(f)(1) Tax is located on Part 1, Section B Line 9a.

  2. Error Code 732 displayed fields are:

    ERS Designator Field Name
    TPNC Taxpayer Notice Code
    039A Section 4971(f)(1) Tax
    0311 Section 1977 Tax
    0313 Section 4979 Tax
    0314 Section 4980 Tax
    0315 Section 4980F Tax
    0316 Section 4965 Tax
    071QS 4971F 1st Quarter Short Amt
    072QS 4971F 2nd Quarter Short Amt
    073QS 4971F 3rd Quarter Short Amt
    074QS 4971F 4th Quarter Short Amt
    071QC 4971F 1st Qtr Correct Amt
    072QC 4971F 2nd Qtr Correct Amt
    073QC 4971F 3rd Qtr Correct Amt
    074QC 4971F 4th Qtr Correct Amt
    071QN 4971F 1st Quarter Net Amt
    072QN 4971F 2nd Quarter Net Amt
    073QN 4971F 3rd Quarter Net Amt
    074QN 4971F 4th Quarter Net Amt
    07NET 4971F Net Shortfall Amt
    >>>> Under print
    07TOT Section 4971(f)(1) Total Tax
    >>>> Under print
    Section 07 Schedule E Form 5330
    Section 09 Schedule G Form 5330
    Section 10 Schedule H Form 5330
    Section 11 Schedule I Form 5330
    Section 12 Schedule J Form 5330
    Section 13 Schedule K Form 5330

3.12.22.4.25.1  (01-01-2009)
Error Code 732 Invalid Conditions

  1. Error Code 732 will generate:

    1. if Field 039A is not blank and Fields 0311, 0313, 0314, 0315 or 0316 contains an entry greater than zero.

    2. if the transcribed amount of Field 039A, Section 4971(f)(1) Tax, and the calculated amount of Field 07TOT (Section 4971(f)(1) Tax Amount) differ. Exception: Field 01CCC contains "C" or tax in Field 039A is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. if Field 07NET does not equal the sum of Fields 071QN, 072QN, 073QN, and 074QN. Exception: Field 01CCC contains "C" or tax in Field 07NET is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    4. if Field 07TOT does not equal Field 07NET multiplied by 10% or 5% for multiemployer plans. Exception: Field 01CCC contains "C" or tax in Field 07TOT is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    5. Field 039A contains an entry and Section 07 is blank.

    6. Section 07 is present and Sections 09, 10, 11 , 12 or 13 are also present.

3.12.22.4.25.2  (01-01-2009)
Error Code 732 Correction Procedures

  1. Correct coding and transcription errors.

  2. If the taxpayer made an error in transferring the total tax from Field 07TOT to Field 039A. Enter TPNC 23.

  3. If the calculated amount of Fields 071QN, 072QN, 073QN and 074QN does not equal Field 07NET, enter TPNC 22.

  4. Verify all information is correct in Section 07. If information is missing correct from attachments. If fields cannot be corrected, SSPND 211 and initiate correspondence. If no reply, enter the amount from 039A on 07TOT, then calculate 039A divided by 10% and enter the amount on 07NET.

  5. Taxes for Fields 039A and Fields 0311, 0313, 0314, 0315 or 0316 or Sections 07, 09, 10, 11 12 or 13 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 4971(f)(1) and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

3.12.22.4.26  (01-01-2009)
Error Code 736 4971(f)(2) Tax

  1. Field 039B, Section 4971(f)(2) tax is located on Part 1, Section B, line 9b.

  2. Error displayed fields are:

    ERS Designator Field Name
    039B Section 4971(f)(2) Tax
    0311 Secrion 4977 Tax
    0313 Section 4979 Tax
    0314 Section 4980 Tax
    0315 Section 4980F Tax
    0316 Section 4965 Tax

3.12.22.4.26.1  (01-01-2009)
Error Code 736 Invalid Conditions

  1. Error Code 736 will generate if Field 039B is not blank and Fields 0311, 0313, 0314, 0315 or 0316 contains an entry greater than zero.

3.12.22.4.26.2  (01-01-2009)
Error Code 736 Correction Procedures

  1. Correct coding and transcription errors.

  2. Taxes for Fields 039B and Fields 0311, 0313, 0314, 0315 or 0316 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 4971(f)(2) and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

3.12.22.4.27  (01-01-2009)
Error Code 738 Section 4971(g)(2) Tax

  1. Field 0310A, Section 4971(g)(2) Tax is located on Part 1, Section B, line 10A.

  2. Error Code 738 displayed fields are:

    ERS Designator Field Name
    0310A Section 4971(g)(2) Tax
    0311 Section 4977 Tax
    0313 Section 4979 Tax
    0314 Section 4980 Tax
    0315 Section 4980F Tax
    0316 Section 4965 Tax

3.12.22.4.27.1  (01-01-2009)
Error Code 738 Invalid Conditions

  1. Error Code 738 will generate if Field 0310A is not blank and Fields 0311, 0313, 0314, 0315 or 0316 contains an entry greater than zero.

3.12.22.4.27.2  (01-01-2009)
Error Code 738 Correction Procedures

  1. Correct coding and transcription errors.

  2. Taxes for Fields 0310A and Fields 0311, 0313, 0314, 0315 or 0316 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 4971(g)(2) and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

3.12.22.4.28  (01-01-2009)
Error Code 740 Section 4971(g)(3) Tax

  1. Field 0310B, Section 4971(g)(3) Tax is located on Part 1, Section B, line 10B.

  2. Field 0310C, Section 4971(g)(4) tax is located on Part 1, Section B, line 10C.

  3. Error Code 740 displayed fields are:

    ERS Designator Field Name
    TPNC Taxpayer Notice Code
    0310B Section 4971(g)(3) Tax
    0310C Section 1974(g)(4) Tax
    0311 Section 4977 Tax
    0313 Section 4979 Tax
    0314 Section 4980 Tax
    0315 Section 4980F Tax
    0316 Section 4965 Tax
    081C Section 4971(g)(3) Total Tax Amt
    082D Section 4971 (g)(4) Total Tax Amt
    Section 08 Schedule F Form 5330
    Section 10 Schedule H Form 5330
    Section 11 Schedule I Form 5330
    Section 12 Schedule J Form 5330
    Section 13 Schedule K Form 5330

3.12.22.4.28.1  (01-01-2009)
Error Code 740 Invalid Conditions

  1. Error Code 740 will generate:

    1. if Field 0310B is not blank and Fields 0311, 0313, 0314, 0315 or 0316 contains an entry greater than zero.

    2. if Field 0310C is not blank and Fields 0311, 0313, 0314, 0315 or 0316 contains an entry greater than zero.

    3. if Fields 0310B, or 0310C contain an entry and Section 08 is blank.

    4. if Section 08 is present and Sections 09, 10, 11, 12 or 13 are also present.

    5. if Field 0310B contains an entry greater than zero and Field 081C is not present.

      Note:

      Exception, Field 01CCC contains"C " or the amount on Field 0310B is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    6. if Field 0310C contains an entry greater than zero and Field 082D is not present.

      Note:

      Exception, Field 01CCC contains " C" or the amount on Field 0310C is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.22.4.28.2  (01-01-2009)
Error Code 740 Correction Procedures

  1. Correct coding and transcription errors.

  2. Taxes for Fields 0310B and Fields 0311, 0313, 0314, 0315 or 0316 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 4971(g)(3) and Section 4971(g)(4), and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

  3. Taxes for Sections 08, 09, 10, 11, 12 or 13 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 08 and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

  4. Correct coding and transcription fields for 0310B and 081C.

  5. If an amount is present in Field 0310B but missing in Field 081C, enter the amount from Field 0310B to Field 081C.

  6. If the taxpayer made an error in transferring the total tax from Field 081C to 0310B, enter TPNC 26.

  7. Correct coding and transcription fields for 0310C and 082D.

  8. If an amount is present in Field 0310C but missing in Field 082D, enter the amount from Field 0310C to Field 082D.

  9. If the taxpayer made an error in transferring the total tax from Field 082D to 0310C, enter TPNC 27.

3.12.22.4.29  (01-01-2009)
Error Code 744 Section 4977 Tax

  1. Field 0311, Section 4977 Tax, is located on Part 1, Section B, Line 11.

  2. Error Code 744 displayed fields are:

    ERS Designator Field Name
    TPNC Taxpayer Notice Code
    0311 Section 4977 Tax
    0313 Section 4979 Tax
    0314 Section 4980 Tax
    0315 Section 4980F Tax
    0316 Section 4965 Tax
    09L2 4977 Excess Benefits Year
    09L3 4977 Excess Benefits Amount
    09L4 Section 4977 Tax Amount
    >>>> Under print
    Section 09 Schedule G Form 5330
    Section 10 Schedule H Form 5330
    Section 11 Schedule I Form 5330
    Section 12 Schedule J Form 5330
    Section 13 Schedule K Form 5330

3.12.22.4.29.1  (01-01-2009)
Error Code 744 Invalid Conditions

  1. Error Code 744 will generate:

    1. if Field 0311 is not blank and Fields 0313, 0314, 0315 or 0316 contain an entry greater than zero.

    2. if Field 09L2 is blank and Field 09L4 contains an entry greater than zero.

    3. if the transcribed amount of Field 0311, Section 4977 Tax, and the calculated amount of Field 09L4 (Section 4977 Tax Amount) differ. Exception: Field 01CCC contains "C" or tax in Field 0311 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    4. if Field 09L4 is greater than zero and does not equal Field 09L3 multiplied by 30%. Exception: Field 01CCC contains "C" or tax in Field 09L4 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    5. if Field 0311 contains an entry and Section 09 is blank.

    6. if Section 09 is present and Sections 10, 11, 12 or 13 are also present.

3.12.22.4.29.2  (01-01-2009)
Error Code 744 Correction Procedures

  1. Correct coding and transcription errors for Field 0311 and Schedule G.

  2. If the taxpayer made an error in transferring the total tax from Field 09L4 to 0311, enter TPNC 18.

  3. If the filer made an error calculating tax on Schedule G (Section 09), enter TPNC 05.

  4. If all fields were transcribed correctly, SSPND 211 and initiate correspondence for the missing information. If no reply, enter the tax year of the filer in 09L2.

    Note:

    If Field 01CCC contains "C" or tax in Field 09L4 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ do not correspond. Enter the tax year of the filer.

  5. Taxes for Fields 0311, 0313, 0314, 0315 or 0316 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 4977 and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

  6. Taxes for Sections 09, 10, 11, 12 or 13 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 09 and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

3.12.22.4.30  (01-01-2009)
Error Code 748 Section 4979 Tax

  1. Field 0313, Section 4979 Tax is located on Part 1, Section C, Line 13.

  2. Error Code 748 displayed fields are:

    ERS Designator Field Name
    TPNC TAxpayer Notice Code
    0313 Section 4979 Tax
    0314 Section 4980 Tax
    0315 Section 4980F Tax
    0316 Section 4965 Tax
    10L1 4979 Excess Contributions Amount
    10L2 Section 4979 Tax Amount
    >>>> Under print
    Section 10 Schedule H Form 5330
    Section 11 Schedule I Form 5330
    Section 12 Schedule J Form 5330
    Section 13 Schedule K Form 5330

3.12.22.4.30.1  (01-01-2009)
Error Code 748 Invalid Conditions

  1. Error Code 748 will generate:

    1. if Field 0313 is not blank and Fields 0313, 0314, 0315 or 0316 contain an entry greater than zero.

    2. if the transcribed amount of Field 0313, Section 4979 Tax, and the calculated amount of Field 10L2 (Section 4979 Tax Amount) differ. Exception: Field 01CCC contains "C" or tax in Field 0313 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    3. if Field 10L2 amount is greater than zero and does not equal the amount from Field 10L1 multiplied by 10%. Exception: CCC "C" is present in Field 01CCC or tax in Field 10L2 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    4. if Field 0313 contains an entry and Section 10 is blank.

    5. if Section 10 is present and Section 11, 12 or 13 is also present.

3.12.22.4.30.2  (01-01-2009)
Error Code 748 Correction Procedures

  1. Correct coding and transcription errors.

  2. If the taxpayer made an error in transferring the total tax from Field 10L2 to 0313, enter TPNC 19.

  3. If the taxpayer made an error in calculating tax on Schedule H (Section 10), enter TPNC 06.

  4. Verify all information is correct in Section 10. If information is missing correct from attachments. If fields cannot be corrected SSPND 211 and initiate correspondence.If no reply, enter the amount on 0313 on 10L2, then calculate the amount on 0313 divided by 10% and enter that amount on 10L1.

  5. Taxes for Fields 0313, 0314, 0315 or 0316 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 4979 and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

  6. Taxes for Sections 10, 11, 12 or 13 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 10 and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

3.12.22.4.31  (01-01-2009)
Error Code 752 Section 4980 Tax

  1. Field 0314, Section 4980 Tax, is located on Part 1, Section D, Line 14.

  2. Error Code 752 displayed fields are:

    ERS Designator Field Name
    TPNC Taxpayer Notice Code
    0314 Section 4980 Tax
    0315 Section 4980F Tax
    0316 Section 4965 Tax
    11L1 Section 4980 Reversion Date
    11L2 Section 4980 Reversion Amount
    112B Section 4980 Tax Percent
    11L3 Section 4980 Tax Amount
    >>>> Under print
    11L3V Verified Section 4980 Tax Amount
    Section 11 Schedule I Form 5330
    Section 12 Schedule J Form 5330
    Section 13 Schedule K Form 5330

3.12.22.4.31.1  (01-01-2009)
Error Code 752 Invalid Conditions

  1. Error Code 752 will generate:

    1. if Field 0314 is not blank and Fields 0315 or 0316 contain an entry greater than zero.

    2. the transcribed amount of Field 0314, Section 4980 Tax, and the calculated amount of Field 11L3 (Section 4980 Tax Amount) differ. Exception: Field 01CCC contains "C" or tax in Field 0310 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    3. if Field 11L1 is blank and Fields 11L2 or 11L3 contain and entry greater than zero. Exception: Field 01CCC contains "C" .

    4. if Field 11L1 contains a date before 10211988 and amount in Field 112B is not equal to 10 percent.

    5. if Field 11L1 contains a date on or after 10211988 and on or after 09301990 and amount in Field 112B is not equal to 15 percent.

    6. if Field 11L1 contains a date after 09301990 and amount in Field 112B is not equal to 20 or 50 percent.

    7. if Field 11L3V does not equal amount in Field 11L3. Exception: Field 01CCC contains "C" or tax in Field 11L3 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    8. Field 0314 contains an entry and Section 11 is blank.

    9. Section 11 is present and Section 12 or 13 is also present.

3.12.22.4.31.2  (01-01-2009)
Error Code 752 Correction Procedures

  1. Correct all coding and transcription errors for Section 11 fields.

  2. If the taxpayer made an error in transferring the total tax from Field 11L3 to 0314, enter TPNC 20.

  3. If the filer made an error in the calculation for the tax reported in Schedule I (Section 11), enter TPNC 07.

  4. May contain the following tax percentages:

    If Then
    reversion occurred before 10–21–88 10%
    reversion occurred on or after 10–21–88 but on or before 9–30–90 15%
    reversion occurred after 9–30–90 and plan provides for a replacement plan or the plan does provide for pro rata benefit increases 20%
    reversion occurred after 9–30–90 and there is no replacement plan or the plan does not provide for pro rata benefit increases 50%

  5. If taxpayer is claiming "tax exempt" , delete 11L2.

  6. If the taxpayer is claiming any other percentage than 50, determine the correct percentage based on date of reversion listed on the table above. If unable to determine, calculate at the 50% tax rate.

    Note:

    If the filer indicated a percentage other than 10, 15, 20 or 50 and supporting documentation (i.e. closing agreement, IRS letter etc.) is attached or the return is marked "Secured Delinquent" transcribe the percentage from Form 5330 in Field 112B and the amount from Field 11L3 to Field 11L3V. Do not use TPNC.

  7. If Field 11L1 is blank or contains multiple entries and cannot be perfected from attachments, SSPND 211 and initiate correspondence for the missing or multiple date.

    Note:

    If the amount in Field 11L3 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ do not correspond. Enter the beginning date of the filer's tax year. If tax year beginning is not present at the top of Page 1 but the tax year ending is 200712, assume 20070101 for Field 11L3.

  8. If there is no reply to correspondence, enter the beginning date of the filer's tax year. If tax year beginning is not present at the top of Page 1 but tax year ending is 200712, assume 20070101 for Field 11L1.

  9. Before entering an amount in the verified field, verify all information is correct in Section 11. If information is missing, correct from attachments. If fields cannot be corrected, SSPND 211 and initiate correspondence. If no reply delete entries in Schedule I, section 11 calculate the amount for 11L3 and enter that amount on 11L3V.

  10. Taxes for Fields 0314, 0315 or 0316 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 4980 and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

  11. Taxes for Sections 11, 12 or 13 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 11 and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

3.12.22.4.32  (01-01-2009)
Error Code 756 Section 4980F Tax

  1. Field 0315, Section 4980F Tax, is located on Part 1, Section E, Line 15.

  2. Error Code 756 displayed fields are:

    ERS Designator Field Name
    TPNC Taxpayer Notice Code
    0315 Section 4980F Tax
    0316 Section 4965 Tax
    12L1 Section 4980F Number Applicable Individuals
    12L2 Section 4980F Effective Amendment Date
    12L3 Section 4980F Number of Days
    12L4 Section 4980F Total Number Failures
    12L5 Section 4980F Tax Amount
    >>>> Under print
    Section 12 Schedule J Form 5330
    Section 13 Schedule K Form 5330

3.12.22.4.32.1  (01-01-2009)
Error Code 756 Invalid Conditions

  1. Error Code 756 will generate:

    1. if Field 0315 is not blank and Field 0316 contains an entry greater than zero.

    2. if the transcribed amount of Field 0315, Section 4980F Tax, and the calculated amount of Field 12L5 (Section 4980F Tax Amount) differ. Exception: Field 01CCC contains "C" or tax in Field 0315 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    3. if Field 12L2 is present and Field 12L5 does not contain an entry greater than zero.

    4. if Field 12L5 does not equal Field 12L4 multiplied by $100.00. Exception: Field 01CCC contains "C" or tax in Field 12L5 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    5. Field 0315 contains an entry and Section 12 is blank.

    6. Section 12 is present and Section 13 is also present.

3.12.22.4.32.2  (01-01-2009)
Error Code 756 Correction Procedures

  1. Correct coding and transcription errors for Fields 0315, 12L1, 12L2, 12L3, 12L4 and 12L5.

  2. If the taxpayer made an error in transferring the total tax from Field 12L5 to 0315, enter TPNC 21.

  3. If the filer made an error in the calculation of tax in Schedule J (Section 12), enter TPNC 08.

  4. If all fields were transcribed correctly SSPND 211 and initiate correspondence for the missing information dates and/or amounts. If no reply, enter the date as shown in the "note" below. If the amount is missing, enter the amount from 0315 on 12L5. Calculate the amount 0315 divided by $100 and enter that amount on 12L4.

    Note:

    If≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ DO NOT reject and/or correspond. Enter the beginning date of the filer's tax year. If tax year beginning is not present at the top of Page 1 but the tax year ending is 200712, assume 20070101 for Field 12L2.

  5. Taxes for Fields 0315 and 0316 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 4980F and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

  6. Taxes for Sections 12 or 13 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 12 and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

3.12.22.4.33  (01-01-2009)
Error Code 760 Total Tax All Sections

  1. Field 0317, Total Tax Taxpayer, is located on Part II, Line 17. It is the sum of the fields present on Pages 1 and 2, Part 1.

  2. Error Code 760 displayed fields are:

    ERS Designator Field Name
    TPNC Taxpayer Notice Code
    03L1 Section 4972 Tax
    03L2 Section 4973(a)(3) Tax
    033A Section 4975(a) Tax
    033B Section 4975(b) Tax
    03L4 Section 4976 Tax
    035A Section 4978 Tax
    035B 4978 Tax Indicator
    03L6 Section 4979A
    03L7 Section A Total Tax
    038A Section 4971(a) Tax
    038B Section 4971(b) Tax
    039A Section 4971(f)(1) Tax
    039B Section 4971(f)(2) Tax
    0310A Section 4971(g)(2) Tax
    0310B Section 4971(g)(3) Tax
    0310C Section 4971(g)(4) Tax
    0311 Section 4977 Tax
    0312 Total Section B Tax
    0313 Section 4979 Tax
    0314 Section 4980 Tax
    0315 Section 4980F Tax
    0316 Section 4965 Tax
    0317 Total Tax
    >>>> Under print

3.12.22.4.33.1  (01-01-2009)
Error Code 760 Invalid Conditions

  1. Error Code 760 will generate if the transcribed and generated amounts differ. Exception: Field 01CCC contains "C" or tax in Field 0317 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.22.4.33.2  (01-01-2009)
Error Code 760 Correction Procedures

  1. Correct coding and transcription errors.

  2. If the taxpayer made an error in figuring total tax, enter TPNC 01.Exception: If line 17 is blank, and the under print matches the amount on line 19, enter the amount in Field 0317.

    Note:

    When computing the total tax on line 17, line 03L7 and line 0312 should not be included in the calculation as lines 03L1- 03L6 equal line 03L7 and lines 038A-0311 equal line 0312.

3.12.22.4.34  (01-01-2009)
Error Code 762 Tax Paid on 5558

  1. Field 0318, Tax Paid on 5558, is located on Part II, Line 18.

  2. Error Code 762 displayed fields are:

    ERS Designator Field Name
    CL Clear Code
    0317 Total Tax Taxpayer
    0318 Tax Paid on 5558
    0319 Total Tax
    >>>> Under print

3.12.22.4.34.1  (01-01-2009)
Error Code 762 Invalid Conditions

  1. Error Code 762 will generate if Field 0318 is present and Field 0317 is blank or contains a zero.

3.12.22.4.34.2  (01-01-2009)
Error Code 762 Correction Procedures

  1. Correct coding and transcription errors.

  2. If both Field 0318 and 0317 are correct as transcribed, transmit.

3.12.22.4.35  (01-01-2009)
Error Code 764 Total Tax Due/Refund Amount

  1. Field 0319, Tax Due/Refund, is located on Part II, Line 19.

  2. Error Code 764 displayed fields are:

    ERS Designator Field Name
    TPNC Taxpayer Notice Code
    0317 Total Tax Taxpayer
    0318 Tax Paid on 5558
    0319 Total Tax
    >>>> Under print

3.12.22.4.35.1  (01-01-2009)
Error Code 764 Invalid Conditions

  1. Error Code 764 will generate if the transcribed and generated amounts differ. Exception: Field 01CCC contains "C" or tax in Field 0319 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.22.4.35.2  (01-01-2009)
Error Code 764 Correction Procedures

  1. Correct coding and transcription errors.

  2. If Field 0319 is negative and correct as transcribed, clear. Send a copy of the return to EP Accounts and note "photocopy-claim for refund of payment. Original has been processed." Continue processing original.

  3. If the taxpayer made an error figuring Tax Due/Refund, enter TPNC 09.

3.12.22.4.36  (01-01-2009)
Error Code 766 Section 04

  1. Error Code 766 displayed fields are:

    ERS Designator Field Name
    03L1 Total Section 4972 Tax Amount
    03L2 Total Section 4973(a)(3) Tax Amount
    Section 04 Schedule A, B or C Form 5330
    Section 06 Schedule D Form 5330
    Section 07 Schedule E Form 5330
    Section 08 Schedule F Form 5330
    Section 09 Schedule G Form 5330
    Section 10 Schedule H Form 5330
    Section 11 Schedule I Form 5330
    Section 12 Schedule J Form 5330
    Section 13 Schedule K Form 5330

3.12.22.4.36.1  (01-01-2009)
Error Code 766 Invalid Conditions

  1. Error Code 766 will generate if:

    1. Section 04 is present and Sections 06, 07, 08, 09, 10, 11, 12, or 13 are present.

    2. Section 03L1 or 03L2 contain an entry greater than zero and Section 04 is missing.

3.12.22.4.36.2  (01-01-2009)
Error Code 766 Correction Procedures

  1. Taxes for Sections 04, 06, 07, 08, 09, 10, 11, 12 or 13 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 04 or 05 and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

3.12.22.4.37  (01-01-2009)
Error Code 772 Section 05

  1. Error Code 772 displayed fields are:

    ERS Designator Field Name
    033A Section 4975(a) Tax
    Section 05 Schedule C Form 5330
    Section 06 Schedule D Form 5330
    Section 07 Schedule E Form 5330
    Section 08 Schedule F Form 5330
    Section 09 Schedule G Form 5330
    Section 10 Schedule H Form 5330
    Section 11 Schedule I Form 5330
    Section 12 Schedule J Form 5330
    Section 13 Schedule K Form 5330

3.12.22.4.37.1  (01-01-2009)
Error Code 772 Invalid Conditions

  1. Error Code 772 will generate if:

    1. Field 033A contains an entry and Section 05 is missing.

    2. Section 05 is present and Sections 06, 07, 08, 09, 10, 11, 12 or 13 are present.

3.12.22.4.37.2  (01-01-2009)
Error Code 772 Correction Procedures

  1. Taxes for Sections 05, 06, 07, 08, 09, 10, 11, 12, or 13 cannot be reported on the same Form 5330.

    1. SSPND 351 and prepare a Form 4227.

    2. Rejects will change the numbered Form 5330 to reflect the tax for only Section 05 and prepare a new Form 5330 for the remaining tax.

    3. See IRM 3.12.22.2.7.1 for complete instructions on splitting taxes.

3.12.22.4.38  (01-01-2009)
Error Code 850 4975 Verify Tax Amount

  1. Error code 850 displayed fields are:

    ERS Designator Field Name
    0503V 4975 Verify Tax Amount
    033A 4975(a) Tax
    0317 Total Tax All Sections
    0503 4975 Tax Amount

3.12.22.4.38.1  (01-01-2009)
Error Code 850 Invalid Conditions

  1. Error Code 850 will generate if:

    1. More than 12 prohibited transactions present.

    2. Entered data in Field 0503V is different than data in 033A, 0317 and 0503.

    Note:

    Field 01CCC contains "C" or tax in Field 0503 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.22.4.38.2  (01-01-2009)
Error Code 850 Correction Procedures

  1. Correct coding and transcription errors.

3.12.22.4.39  (01-01-2009)
Error Code 887, Section 4965 Tax

  1. Error Code 887 displayed fields are:

    ERS Designator Field Name
    TPNC Taxpayer Notice Code
    13L2 Section 4965 Tax Amount
    >>>> Under print
    13L1 Number of Prohibited Shelter Transactions
    0316 Section 4965 Tax

3.12.22.4.39.1  (01-01-2009)
Error Code 887 Invalid Conditions

  1. Field 13L2 does not equal 13L1 multiplied by $20,000.00.

    Note:

    Exception, Field 01CCC contains "C" or the amount on line 0316 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.22.4.39.2  (01-01-2009)
Error Code 887 Correction Procedures

  1. Correct coding and transcription fields for Field 13L1 and 13L2.

  2. If an amount is present in Field 0316, but missing in Field 13L2, enter the amount from Field 0316 to Field 13L2

  3. If the taxpayer made an error in transferring the total tax from Field 13L2 to Field 0316, SSPND 211 and initiate correspondence.

  4. If the taxpayer made an error in the calculation of tax in Schedule K (Section 13), SSPND 211 and initiate correspondence.

  5. If no reply, calculate by multiplying 13L1 by $20,000.00, enter on lines 13L2, 0316, and 0317.

  6. If the taxpayer made an error in transferring the total tax from Field 13L2 to 0316, enter TPNC 24.

  7. If the taxpayer made an error in calculating the tax reported on Schedule K line 2, enter TPNC 25.

3.12.22.4.40  (01-01-2009)
Error Code 999

  1. Error Code 999 displayed field is:

    01TXP Tax Period

3.12.22.4.40.1  (01-01-2009)
Error Code 999 Invalid Conditions

  1. Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

3.12.22.4.40.2  (01-01-2009)
Error Code 999 Correction Procedures

  1. Transmit the record.

  2. The system will re-validate the record and set validity and error codes based on the new years program.

3.12.22.5  (01-01-2009)
5330 Correspondence

  1. Do not correspond on substitute for returns. CCC "C" should be edited by Code and Edit.

    1. If not present, see IRM 3.11.22.

    2. If CCC "C" is present, and there are still errors , refer to the specific field for correction instructions.

  2. Code and Edit or Error Correction will initiate correspondence indicating the appropriate selectable paragraphs to be used. The Reject clerical unit will input the letter via IDRS and place the Form 5330 in suspense.

  3. When corresponding for a missing signature only:

    1. If the return is a "refund" it must be held in suspense.

    2. After the letter is input, notate on the return the date, enter CCC "3" , in Field 01CCC and continue processing.

    3. When the reply is received from the taxpayer, enter the CRD (if after the return due date) and appropriate Correspondence Indicator in Field 01COR.

    4. If there is no reply, follow "no reply" procedures.

    5. If corresponding for more than the signature, the return must be held in suspense for the appropriate number of days.

  4. When the reply is received, enter the data, correspondence received date and the appropriate correspondence indicator..

  5. If the taxpayer submits an amended return, treat the amended return as the reply to the correspondence.

  6. Process as "no reply" when the taxpayer refuses to comply or when the suspense period expires and a reply has not been received.

  7. If the taxpayer returns the letter and writes only a telephone number on the correspondence, try to contact the taxpayer at the telephone number. If unsuccessful after a few attempts, use "no reply" procedures.

  8. If the taxpayer indicates that the response must be delayed because of illness, the Preparer is out of town, or other valid reason, attach the letter to the return. Allow the taxpayer up to 30 days from the interim response date (or 45 days from the original date, whichever is longer).

  9. When the reply requests additional information, take the following action:

    1. If the response is accompanied by a question/request and the information is not available to answer the question/request, send a copy to the appropriate area in the service center.

    2. Be sure that the taxpayer's name, TIN, and received date are on any correspondence.

  10. If the taxpayer provides additional information, correct the record as appropriate include CRD and Correspondence Indicator.

  11. If the correspondence is undeliverable, research for a better address. If the letter comes back a second time as undeliverable, follow "no reply" procedures.

  12. Do not correspond for missing information on returns≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ follow "no reply" procedures in IRM 3.12.22.5.1

3.12.22.5.1  (01-01-2009)
No Replies for Form 5330

  1. Suspense period for Form 5330 correspondence is 45 days.

    No Reply Instructions for Form 5330
    IF no reply to: THEN
    Field 01PL contains multiple entries 1- Research EMFOLT and ERTVU on the Form 5500 filed for the same tax period as the 5330 and enter that plan number.
    2– If unable to determine the plan number, enter the smallest plan number shown on the Form 5330.
    Field 035B, Part I, Line 5b boxes not checked, enter a "3" in Field 035B.
    Field 04IND, Schedule C , Line 1 is blank, enter a "2" in Field 04IND.
    Field(s) 04PD, 042PD, 043PD, 044PD, 045PD, 046PD, 057PD, 058PD, 059PD, 0510D, 0511D and/or 0512D Schedule C, Line 2, column (b), missing date(s), enter the beginning day of the filer's tax year. If the filer's tax year beginning is not listed at the top of Page 1 but the tax year ending is 200712, assume 20070101.
    Field(s) 04TA, 042TA, 043TA, 044TA, 045TA, 046TA, 057TA, 058TA, 059TA, 0510A, 0511A and/or 0512A, Schedule C, Line 2, column (d) missing amount(s), Delete all entries in Fields 04PD through 0512X. Enter the amount from 0503 to Field 0503V.
    Field 05PCI, Schedule C, Line 4 is blank, enter a "2" in Field 05PCI.
    Field 09L2, Schedule G, Line 2 missing year, enter the tax year of the filer.
    Field 11L1, Schedule I, Line 1, missing date, enter the beginning day of the filer's tax year. If the filer's tax year beginning is not listed on the top of Page 1 but the tax year ending is 200712, assume 20070101 for Field 11L1.
    Section 06 Fields cannot be corrected Delete entries in Schedule D (Section 06) calculate the amount for Schedule D, line 2 and enter in Field 06L2V.
    Section 07 Fields cannot be corrected Enter the amount from 039A on 07TOT, then calculate 039A amount divided by 10% and enter that amount on 07NET.
    Section 10 Fields cannot be corrected Enter the amount from 0313 on 10L2, then calculate 0313 amount divided by 10% and enter that amount on 10L1.
    Section 11 Fields cannot be corrected Delete entries on Schedule I (Section 11) calculate the amount for 11L3 and enter that amount on 11L3V.
    Date missing in Field 12L2 Enter the beginning date of the filers tax year. If the tax year beginning is not present at the top of page 1, but the tax year ending is 200712, assume 20070101 for 12L2
    Amount missing in 12L5 Enter the amount from 0315 on 12L5. Calculate the amount from 0315 divided by 100 and enter that amount on 12L4.
    Fields 13L2 and 0316 do not match Calculate by multiplying line 13L1 by $20,000.00 and enter that amount on Fields 13L2, 0316 and 0317.
    Error in calculation on Schedule K (section 13) Calculate by multiplying 13L1 by $20,000.00 and enter that amount on Fields 13L2, 0316 and 0317.

3.12.22.5.2  (01-01-2009)
Late Replies for Form 5330

  1. When undeliverable correspondence is received and the return is still in Reject inventory, research for a better address.

    1. If a more current address is found, reissue the correspondence with the new address.

    2. If no other address is found, attach the undeliverable correspondence behind the Form 5330 and follow the no reply procedures. See IRM 3.12.22.5.1.

  2. When undeliverable correspondence is received after the suspense period has expired, and the return is not in Reject inventory, follow IRM 3.12.38.10.1 procedures for "BMF Undeliverable Correspondence " .

  3. When a reply is received after the suspense time has expired and the return is no longer in Rejects inventory, follow IRM 3.12.38 procedures for "late reply" instructions.

Exhibit 3.12.22-1  (01-01-2009)
Form 5330 Due Date Chart

Form 5330 Due Date Chart  
Compute Due Date From: Reversion/Amendment Date
Last Day of the Month following the date of reversion or amendment 		Fringe Benefit Calendar Year
7 Months 		Tax Period Ending
7 Months 		Tax Period Ending
7 Months
Plan Year
8 1/2 Months


Whichever is later 		Plan Year
15 Months 		Tax Period Ending
5 1/2 Months
Section 4980/4980F
 Section 4977 Section
4972 4973(a)(3) 4975(a) 4975(b) 4976 4978 4978A 4979A		 Section
4971(a) 4971(b) 4971(f)(1) 4971(f)(2) 4971(g)(2) 4971(g)(3) 4971(g)(4)		 Section
4979		 Section
4965
01 2–28/29 N/A 8–31 8–31 10–15 4–30 6–15
02 3–31 N/A 9–30 9–30 11–15 5–31 7–15
03 4–30 N/A 10–31 10–31 12–15 6–30 8–15
04 5–31 N/A 11–30 11–30 1–15 7–31 9–15
05 6–30 N/A 12–31 12–31 2–15 8–31 10–15
06 7–31 N/A 1–31 1–31 3–15 9–30 11–15
07 8–31 N/A 2–28/29 2–28/29 4–15 10–31 12–15
08 9–30 N/A 3–31 3–31 5–15 11–30 1–15
09 10–31 N/A 4–30 4–30 6–15 12–31 2–15
10 11–30 N/A 5–31 5–31 7–15 1–31 3–15
11 12–31 N/A 6–30 6–30 8–15 2–28/29 4–15
12 1–31 7–31 7–31 7–31 9–15 3–31 5–15


Revise chart based on Saturday, Sunday, and Holidays 		 

Exhibit 3.12.22-2  (01-01-2009)
Form 5330 - Error Resolution Field lines

This image is too large to be displayed in the current screen. Please click the link to view the image.

Form 5330 Error Resolution Field lines, page 1

This image is too large to be displayed in the current screen. Please click the link to view the image.

Form 5330 Error Resolution Field lines, page 2

This image is too large to be displayed in the current screen. Please click the link to view the image.

Form 5330 Error Resolution Field lines, page 3

This image is too large to be displayed in the current screen. Please click the link to view the image.

Form 5330 Error Resolution Field lines, page 4

This image is too large to be displayed in the current screen. Please click the link to view the image.

Form 5330 Error Resolution Field lines, page 5

This image is too large to be displayed in the current screen. Please click the link to view the image.

Form 5330 Error Resolution Field lines, page 6


More Internal Revenue Manual