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Error Code 034 will generate if:
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Field 01CRD is earlier or equal to Field 01RCD, OR
-
Field 01CRD is later than the processing date.
-
-
Correct any coding or transcription errors.
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The Received Date will either be stamped or edited on the return. If the Received Date is missing or illegible, determine the date in the order listed in IRM 3.11.26.4.12.8 for Form 8038-T and IRM 3.11.26.4.11.17 for Forms 8038, 8038-G, 8038-GC and 8328.
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A CRD will be determined from the date the reply was received in the processing center.
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If more than one Correspondence Received Date is present, use the earliest date.
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If "no reply" , enter CCC "3" in Field 01CCC and delete Field 01CRD.
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Error Code 073 displayed fields are:
01CCC Computer Condition Codes 01CRD Correspondence Received Date
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Error Code 073 will generate when Field 01CCC is "3" and Field 01CRD is present.
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Error Code 100 displayed fields are:
01DTI Date of Issue 01TXP Tax Period 01RPT Report Number 01RCD Received Date
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Error Code 100 will generate if the Received Date is prior to the Date of Issue.
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Error Code 110 displayed fields are:
01TXP Tax Period 01RPT Report Number 01RCD Received Date 0312D Computation Date
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Error Code 110 will generate if the Return Received Date is prior to the Issue Computation Date.
-
Correct any coding and transcription errors.
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If the Received Date is equal to or prior to the Computation Date, change 01RCD to one day later than Field 0312D, Computation Date.
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If the Field 0312D, Computation Date is a date later than the current date, delete the Field 0312D, Computation Date.
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Error Code 120 displayed fields are:
01TXP Tax Period 01DTI Date of Issue 01RPT Report Number
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Error Code 120 will generate if the Tax Period is not equal to the Date of Issue and/or the year is before 198501.
-
Correct any coding and transcription errors.
-
If the tax period has not been edited, enter the Date of Issue in YYYYMM format.
Example: If the Date of Issue is April 12, 2005, Field 01TXP is 200504. -
If the Date of Issue is missing, see IRM 3.11.26.4.12.19.1, Form 8038-T, Field 01DTI, Date of Issue Error Conditions/Corrections Procedures . For Forms 8038, 8038-G, 8038-GC and 8328, see IRM 3.11.26.4.11.14.1 Field 01DTI, Date of Issue Error Conditions/Corrections Procedures
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If the tax period is prior to 198501, change the tax period (Field 01TXP) to 198501 and the Date of Issue (Field 01DTI) to 19850101.
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If a return is determined to be early filed:
If the tax period is Then And less than 4 months after today's date reject using SSPND 480 annotate "early filed" on the Form 4227 4 months or more in the future reject using SSPND 211 correspond requesting clarification -
Rejects will:
If the tax period is Then And less than 4 months from today's date hold the return until the month of the tax period on the return send the return through to be processed 4 months or more in the future if a reply is received enter the correspondence received date and perfect the return. if no reply enter CCC "3" and enter the signature date as the tax period date. If the signature date is missing, enter the results of the IRS received date minus ten days. if the signature date is missing, enter the results of the IRS received date minus ten days.
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Error Code 300 displayed fields are:
0313 Arbitrage Rebate Amount 0314 Yield Reduction Payment Amount 0315 QZAB Escrow Amount 0317 Penalty in Lieu of Rebate Amount 0319 Penalty Upon Termination Amount 0321 Failure to Pay Timely Penalty Amount 0322 Interest on Underpayment Amount 0323 Total Payment Amount 0323> Total Payment Amount Computer
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Error Code 300 will generate if:
-
Payment amount is present on Line 23 and Lines 13 - 15, 17, 19 and 21 - 22 are blank, or
-
The taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Error Code 310 displayed fields are:
0313 Arbitrage Rebate Amount 0314 Yield Reduction Payment Amount 0315 QZAB Escrow Amount 0317 Penalty in Lieu of Rebate Amount 0319 Penalty Upon Termination Amount 0321 Failure to Pay Timely Penalty Amount 0322 Interest on Underpayment Amount 0323 Total Payment Amount 0323> Total Payment Amount Computer
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Error Code 310 will generate if:
-
Lines 13 - 15, 17, 19, 21, 22 indicate an amount due and no payment is present on Line 23, or
-
Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Error Code 310 displayed fields are:
0211A Airport-Amt 0211B Docs-and-Wharves-Amt 0211C Water-Furnishing-Fac-Amt 0211D Sewage-Facilities-Amt 0211E Solid-Waste-Disp-Fac-Amt 0211F Qualified-Res-Rent-Proj-Amt 0211G Fac-for-Loc-Furn-Elec-or-Gas-Amt 0211H Fac-under-Trans-Rul-TRA-1986-Amt 0211I Qual-Ent-Zone-Fac-Sect-1394-Amt 0211J Qual-Empowr-Zn-Fac-Sect-1394f-Amt 0211K Dist-of-Col-Ent-Zn-Fac-1400A-Amt 0211L Qual-Public-Ed-Fac-142a13-Amt 0211M Qual-Grn-Bldng-Dsgn-Proj-142a14-Amt 0211N Qual-Hwy-Surf-Frt-Trns-142a13-Amt 0211O Glf-Op-Zn-Fac-1400Na1-1400Na2Ai-Amt 0211P NY-Lib-Zone-Proj-1400Ld-Amt 0211Q Other.-Describe-Amt 0211X "Special/Additional/Write-in" fields (currently used for 2008 Housing Act Qualified for Housing under 142) 0211Y "Special/Additional/Write-in" fields 0211Z "Special/Additional/Write-in" fields 0212A Qual-Mortgage-Bond-Sect-143a-Amt 0212B Glf-Zn-Mrtg-1400Na1-1400Na2Aii-Amt 0213 Qual-Vet-Mortgage-Sect-143b-Amt 0214 Qual-Small-Issue-Sect-144a-Amt 0215 Qual-Student-Loan-Sect 144b-Amt 0216 Qual-Redvlpmnt Sect-144c-Amt 0217 Qual-Hospital-Sect-145c-Amt 0218 Qual-501c3-Nonhosp-145b-Amt 0219 Nongvmtl-Output-Property-141d-Amt 0220A Glf-Zn-Adv-Ref-1400b1-1400Nb3-Amt 0220B NY-Lib-Zn-Adv-Ref-Sect-1400Le-Amt 0220C Other.-Describe-Amt 0220X "Special/Additional/Write-in" fields (currently used for Clean Renewal Energy Bond) 0220Y "Special/Additional/Write-in" fields (currently used for Qualified Zone Academy Bond) 0220Z "Special/Additional/Write-in" fields (currently used for 2008 Housing Act Qualified Housing under 143) 0321B Entire-Issue-Price 0321B> Entire Issue PriceAmt-Computer S02NP Section 02 not present, get section 02 S03NP Section 03 not present, get section 03
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Error Code 310 will generate if:
-
An amount is present on Line 21b and Lines 11-20Z are blank, or
-
Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.22 and 3.11.26.4.11.22.1 Issue Price amount and correction procedures. See IRM 3.11.26.4.11.25 and 3.11.26.4.11.25.1 Entire Issue Price and correction procedures.
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If unable to perfect return enter the amount from line 21b in Field 0220C.
-
Error Code 315 displayed fields are:
0211A Airport-Amt 0211B Docs-and-Wharves-Amt 0211C Water-Furnishing-Fac-Amt 0211D Sewage-Facilities-Amt 0211E Solid-Waste-Disp-Fac-Amt 0211F Qualified-Res-Rent-Proj-Amt 0211G Fac-for-Loc-Furn-Elec-or-Gas-Amt 0211H Fac-under-Trans-Rul-TRA-1986-Amt 0211I Qual-Ent-Zone-Fac-Sect-1394-Amt 0211J Qual-Empowr-Zn-Fac-Sect-1394f-Amt 0211K Dist-of-Col-Ent-Zn-Fac-1400A-Amt 0211L Qual-Public-Ed-Fac-142a13-Amt 0211M Qual-Grn-Bldng-Dsgn-Proj-142a14-Amt 0211N Qual-Hwy-Surf-Frt-Trns-142a13-Amt 0211O Glf-Op-Zn-Fac-1400Na1-1400Na2Ai-Amt 0211P NY-Lib-Zone-Proj-1400Ld-Amt 0211Q Other.-Describe-Amt 0211X "Special/Additional/Write-in" fields (currently used for 2008 Housing Act Qualified for Housing under 142) 0211Y "Special/Additional/Write-in" fields 0211Z "Special/Additional/Write-in" fields 0212A Qual-Mortgage-Bond-Sect-143a-Amt 0212B Glf-Zn-Mrtg-1400Na1-1400Na2Aii-Amt 0213 Qual-Vet-Mortgage-Sect-143b-Amt 0214 Qual-Small-Issue-Sect-144a-Amt 0215 Qual-Student-Loan-Sect 144b-Amt 0216 Qual-Redvlpmnt Sect-144c-Amt 0217 Qual-Hospital-Sect-145c-Amt 0218 Qual-501c3-Nonhosp-145b-Amt 0219 Nongvmtl-Output-Property-141d-Amt 0220A Glf-Zn-Adv-Ref-1400b1-1400Nb3-Amt 0220B NY-Lib-Zn-Adv-Ref-Sect-1400Le-Amt 0220C Other.-Describe-Amt 0220X "Special/Additional/Write-in" fields-Qual Zone Acdmy Bond 0220Y "Special/Additional/Write-in" fields-Clean renewal Energy Bond 0220Z "Special/Additional/Write-in" fields (currently used for 2008 Housing Act Qualified Housing under 143) 0321B Entire-Issue-Price 0321B> Entire Issue Price-Amt-Computer S02NP Section 02 not present, get section 02 S03NP Section 03 not present, get section 03
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Error Code 315 will generate if:
-
An amounts are present on Lines 11-20Z and Line 21B is blank, or
-
Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.22 and 3.11.26.4.11.22.1 Issue Price amount and correction procedures. See IRM 3.11.26.4.11.25 and 3.11.26.4.11.25.1 Entire Issue Price and correction procedures.
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If the taxpayer has not computed the total amount of Lines 11-20Z, bring up the underprint in Field 0321B.
-
Error Code 320 displayed fields are:
0324 Proceeds-for-Bond-Issue-Amt 0325 Proceeds-of-Cr-Enhncment-Amt 0326 Proceeds-to-Res-Repl-Fund-Amt 0327 Proceeds-for-Curr-Ref-Amt 0328 Proceeds-for-Adv-Ref-Amt 0329 Total-Proceeds-Amt 0329> Total-Proceeds-Amt-Computer
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Error Code 320 will generate if:
-
An amount is present on Line 29 and Lines 24-28 are blank, or
-
Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Error Code 325 displayed fields are:
0324 Proceeds-for-Bond-Issue-Amt 0325 Proceeds-of-Cr-Enhncment-Amt 0326 Proceeds-to-Res-Repl-Fund-Amt 0327 Proceeds-for-Curr-Ref-Amt 0328 Proceeds-for-Adv-Ref-Amt 0329 Total-Proceeds-Amt 0329> Total-Proceeds-Amt-Computer
-
Error Code 325 will generate if:
-
An amounts are present on Lines 24-28 and Line 29 is blank, or
-
Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.31 through 3.11.26.1.11.36.1 description and correction procedures.
-
If the taxpayer has not computed the total amount of Lines 24-28, bring up the underprint in Field 0329.
-
Error Code 330 displayed fields are:
0323 Proceeds-of-Entire-Issue-Amt 0329 Total-Proceeds-Amt 0330 Net-Non-Refnd-Proceeds-Amt 0330> Net-Non-RefndAmt-Computer
-
Error Code 330 will generate if:
-
An amount is present on Line 30 and Lines 23 and/or 29 are blank, or
-
Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.30 and 3.11.26.4.11.30.1, Field 0323 correction procedures and see IRM 3.11.26.4.11.36 and 3.11.26.4.11.36.1 Field 0329 correction procedures and see IRM 3.11.26.4.11.37 and 3.11.26.4.11.37.1, Field 0330 correction procedures.
-
Subtract Field 0329 from Field 0323 and enter the result in Field 0330.
-
If correspondence was sent and no reply is received, enter CCC "3" in field 01CCC.
-
If unable to perfect return enter the amount from Line 30 in Field 0323 and 0321B.
-
Error Code 335 displayed fields are:
0323 Proceeds-of-Entire-Issue-Amt 0329 Total-Proceeds-Amt 0330 Net-Non-Refnd-Proceeds-Amt 0330> Net-Non-Refnd Proceeds-Computer
-
Error Code 335 will generate if:
-
An amounts are present on Lines 23 and/or 29 and Line 30 is blank, or
-
Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.30 and 3.11.26.4.11.30.1, Field 0323 correction procedures and see IRM 3.11.26.4.11.36 and 3.11.26.4.11.36.1 Field 0329 correction procedures and see IRM 3.11.26.4.11.37 and 3.11.26.4.11.37.1, Field 0330 correction procedures.
-
If the taxpayer has not computed the total amount by subtracting line 29 from 23, bring up the underprint in Field 0330.
-
Error Code 340 displayed fields are:
0332A First-NAICS-CD 0332B First-NAICS-Amt 0332C Second-NAICS-CD 0332D Second-NAICS-Amt 0332E Third-NAICS-CD 0332F Third-NAICS-Amt 0332G Fourth-NAICS-CD 0332H Fourth-NAICS-Amt
-
Error Code 340 will generate if:
-
A "NAICS Code" is present on Line(s) 32A, 32B, 32C, 32D and the coinciding $"Amount" Line(s) 32A$, 32B$, 32C$, 32D$, is blank.
-
-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.43 through IRM 3.11.26.4.11.50.1 Fields 0332A-0332H correction procedures.
-
If unable to perfect return enter a "1" in the $ "Amount" Field(s) (0332B, 0332D, 0332F, 0332H) that coincides with the Field(s) (0332A, 0332C, 0332E, 0332G) that contains the Code.
-
Error Code 345 displayed fields are:
0332A First-NAICS-CD 0332B First-NAICS-Amt 0332C Second-NAICS-CD 0332D Second-NAICS-Amt 0332E Third-NAICS-CD 0332F Third-NAICS-Amt 0332G Fourth-NAICS-CD 0332H Fourth-NAICS-Amt
-
Error Code 345 will generate if:
-
An NAICS $ "Amount" is present on Line(s) 32A$, 32B$, 32C$, 32D$ and the coinciding "NAICS Code" Line(s) 32A, 32B, 32C, 32D, is blank.
-
-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.43 through IRM 3.11.26.4.11.50.1 Fields 0332A-0332H correction procedures.
-
If unable to perfect return enter a "1" in the "NAICS Code" Field(s) (0332A, 0332C, 0332E, 0332G) that coincides with the Field(s) (0332B, 0332D, 0332F, 0332H) that contains the $ "Amount" .
-
Error Code 360 displayed fields are:
0511 Education-Amt 0512 Health-and-Hospital-Amt 0513 Transportation-Amt 0514 Public-Safety-Amt 0515 Environment-incl-Sewage-Amt 0516 Housing-Amt 0517 Utilities-Amt 0518 Other-Amt 0518X Special/Additional/Write-in fields 0518Y Special/Additional/Write-in fields 0518Z Special/Additional/Write-in fields 0521B Doc-62-Entire-Issue-Price 0521B> Doc-62-Entire-Issue Price-Amt-Computer
-
Error Code 360 will generate if:
-
An amount is present on Line 21B and Lines 11-18Z are blank, or
-
Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.76, Issue Price Amount and correction procedures. See IRM 3.11.26.4.11.76 Issue Price Amount and 3.11.26.4.11.76.1 correction procedures. See IRM 3.11.26.4.11.80, Entire Issue Price and IRM 3.11.26.4.11.80.1 Correction Procedures.
-
If correspondence was sent and no reply is received, enter CCC "3" in field 01CCC.
-
If unable to perfect return enter the amount from Line 21B in Field 0518.
-
Error Code 365 displayed fields are:
0511 Education-Amt 0512 Health-and-Hospital-Amt 0513 Transportation-Amt 0514 Public-Safety-Amt 0515 Environment-incl-Sewage-Amt 0516 Housing-Amt 0517 Utilities-Amt 0518 Other-Amt 0518X Special/Additional/Write-in fields 0518Y Special/Additional/Write-in fields 0518Z Special/Additional/Write-in fields 0521B Doc-62-Entire-Issue-Price 0521B> Doc-62-Entire-Issue-Price-Amt-Computer
-
Error Code 365 will generate if:
-
An amounts are present on Lines 11-18Z and Line 21B is blank, or
-
Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.76 Issue Price Amount and 3.11.26.4.11.76.1 correction procedures. See IRM 3.11.26.4.11.80, Entire Issue Price and IRM 3.11.26.4.11.80.1 Correction Procedures.
-
If the taxpayer has not computed the total amount by adding Lines 11-18Z, bring up the underprint in Field 0521B.
-
Error Code 370 displayed fields are:
0524 Proceeds-for-Bond-Issue-Amt 0525 Proceeds-of-Cr-Enhncment-Amt 0526 Proceeds-to-Res-Repl-Fund-Amt 0527 Proceeds-for-Curr-Ref-Amt 0528 Proceeds-for-Adv-Ref-Amt 0529 Total-Proceeds-Amt 0529> Total-Proceeds-Amt-Computer
-
Error Code 370 will generate if:
-
An amount is present on Line 29 and Lines 24-28 are blank, or
-
Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Error Code 375 displayed fields are:
0524 Proceeds-for-Bond-Issue-Amt 0525 Proceeds-of-Cr-Enhncment-Amt 0526 Proceeds-to-Res-Repl-Fund-Amt 0527 Proceeds-for-Curr-Ref-Amt 0528 Proceeds-for-Adv-Ref-Amt 0529 Total-Proceeds-Amt 0529> Total-Proceeds-Amt-Computer
-
Error Code 375 will generate if:
-
An amounts are present on Lines 24-28 and Line 29 is blank, or
-
Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.86 through 3.11.26.4.11.91.1 description and correction procedures.
-
If the taxpayer has not computed the total amount of Lines 24-28, bring up the underprint in Field 0529.