Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 3. Submission Processing

Chapter 12. Error Resolution

Section 10. Revenue Receipts (Cont. 2)

3.12.10  Revenue Receipts (Cont. 2)

3.12.10.4 
Math/Consistency Errors—Priority IV

3.12.10.4.18  (01-01-2009)
Error Code 125–Transaction Code (840)/Block Header

  1. The fields displayed for Error Code 125 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01BH> Block Header Indicator (C/Gen)

  2. The invalid conditions for Error Code 125 are:

    1. If the Transaction Code is 840 and the computer generated Block Header Indicator is not a "1" ; or,

    2. The computer generated Block Header Indicator is a "1" and the Transaction Code is not 840.

  3. The correction procedures for Error Code 125 are:

    1. Verify and correct coding and transcription errors.

    2. If the Transaction Code is 840, there must be a TC 840 in the block header and Field 01BH> must be 1. If the Transaction Code is correct, SSPND 630 for reinput.

      Note:

      If a Refund Schedule Number is not present, route the document to the originator before it is sent to be reinput unless the Blocking Series is 550–554, 90X or 92X. See IRM 3.12.10.3.25.

    3. If the computer generated Block Header Indicator is present and the Transaction Code is not 840, SSPND 630 for reinput.

3.12.10.4.19  (01-01-2009)
Error Code 127–Primary/Secondary Transaction Code

  1. The fields displayed for Error Code 127 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01STC Secondary Transaction Code
    01SA> Secondary Transaction Amount (C/Gen)
    01DC> Document Code (C/Gen)

  2. The Invalid Conditions for Error Code 127 are:

    1. The Secondary Transaction Code is 770 and the Primary Transaction Code is other than 721, 722, 832 or 840; or,

    2. The Secondary Transaction Code is 772 and the Primary Transaction Code is other than 720; or,

    3. The Secondary Transaction Code is 280 and the Primary Transaction Code is other than 611, 621, 641, 661, 671, 681, 691, or 721; or,

    4. The Secondary Transaction Code is 460 and the Primary Transaction Code is other than 670; or,

    5. The Secondary Transaction Code is 340 and the Primary Transaction Code is other than 670; or,

    6. The Secondary Transaction Code is other than 460, 472 or 570 and the Secondary Transaction Amount is positive and the Secondary Transaction Code is a credit; or, the Secondary Transaction Code is a debit and the Secondary Transaction Amount is a negative; or,

    7. The Secondary Transaction Code is not compatible with the computer generated Doc Code.

  3. The correction procedures for Error Code 127 are:

    1. Verify and correct coding and transcription errors.

    2. Determine if the Secondary Transaction Code and the Doc Code are compatible, using Exhibit 3.12.10.0-2. If not, SSPND 611, for renumbering.

    3. If the Secondary Transaction Code is not compatible with the Primary Transaction Code and the correct codes cannot be determined, SSPND 355 for research.

    4. If the Secondary Transaction Code is 770 and TC 770 was not present on the input record (TC 770 entered in ERS), the Secondary Transaction Amount will appear as a positive amount. SSPND 630 for reinput.

    5. If the Transaction Amount was transcribed incorrectly, SSPND 630 for reinput.

    6. If all the information is correct as transcribed, SSPND 355 for research.

3.12.10.4.19.1  (01-01-2009)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research and the document was prepared by IRS, SSPND 343 for contact with originator.

3.12.10.4.20  (01-01-2009)
Error Code 129–Primary Transaction Code 670/Secondary Transaction Code 460 (International)

  1. The field displayed for Error Code 129 are as follows.

    AFD Field Name
    01TDT Transaction Date
    01TC Primary Transaction Code
    01STC Secondary Transaction Code

  2. The invalid conditions for Error Code 129 are: For IMF, the Primary Transaction Code is 670, the Secondary Transaction Code is 460, the File Location Code (the first two digits of the DLN) is 20, 21, 66 or 98, and the Transaction Date is more than 5 months and 22 days after the Tax Period.

  3. The correction procedures for Error Code 129 are:

    1. Verify and correct coding and transcription errors.

    2. If the Transaction Date is more than five months and twenty-two days after the tax period ending, the extension should have been disapproved (denied).

    3. If the Transaction Date in Field 01TDT is correct, SSPND 611 for renumbering.

    4. If the Transaction Date is incorrect and the extension would have been approved, change Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the tax period ending.

3.12.10.4.21  (01-01-2009)
Error Code 131–Tertiary Transaction Code

  1. The fields displayed for Error Code 131 are as follows.

    AFD Field Name
    01MFT MFT Code
    01TTC Tertiary Transaction Code
    01TT> Tertiary Transaction Amount (C/Gen)
    01DC> Doc Code (C/Gen)

  2. The invalid conditions for Error Code 131 are:

    1. The Tertiary Transaction Code is not consistent with the Doc Code.

    2. The Tertiary Transaction Code is not 610 and the return Doc Code is not a valid Doc Code.

    3. The Tertiary Transaction Amount is positive and the Tertiary Transaction Code is a credit code.

    4. The Tertiary Transaction Amount is negative and the Tertiary Transaction Code is a debit code.

  3. The correction procedures for Error Code 131 are:

    1. Verify and correct coding and transcription errors.

    2. Compare the Doc Code with the entry in Field 01DC>. The valid document codes for IMF and BMF non-returns are: 17, 18, 19, 24, 45, 48, 51, 58, 70, 76, or 87.

    3. If the Doc Code is invalid, SSPND 611 for renumbering.

    4. If the Tertiary Transaction Amount is incorrect, SSPND 630 for reinput.

    5. If all the information is correct as transcribed, SSPND 355 for research.

3.12.10.4.21.1  (01-01-2009)
Reject/Suspense Correction Procedures

  1. If you cannot make a determination from research, and the document was prepared by IRS, SSPND 343 for contact with the originator.

3.12.10.4.22  (01-01-2009)
Error Code 133–Primary Transaction Amount

  1. The fields displayed for Error Code 133 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01TA> Primary Transaction Amount (C/Gen)

  2. The invalid conditions for Error Code 133 are:

    1. The Primary Transaction Amount is present and the Transaction Code is 400.

    2. The Primary Transaction Amount is not present and the Transaction Code is 740.

  3. The correction procedures for Error Code 133 are:

    1. Verify and correct coding and transcription errors.

    2. If the document is correct as transcribed, SSPND 355 for research.

3.12.10.4.23  (01-01-2009)
Error Code 135–Secondary/Tertiary Transaction Code

  1. The fields displayed for Error Code 135 are as follows.

    AFD Field Name
    01STC Secondary Transaction Code
    01SA> Secondary Transaction Amount (C/Gen)
    01TTC Tertiary Transaction Code
    01TT> Tertiary Transaction Amount (C/Gen)

  2. The invalid conditions for Error Code 135 are:

    1. The Secondary Transaction Amount is present and the Secondary Transaction Code is not present; or,

    2. The Secondary Transaction Amount is not present and the Secondary Transaction Code is 200, 340, 360, or 772; or,

    3. The Secondary Transaction Code is 460, 472, or 570 and the Secondary Transaction Amount is present; or,

    4. The Tertiary Transaction Code is present and the Tertiary Transaction Amount is not present or the Tertiary Transaction Amount is present and the Tertiary Transaction Code is not present.

  3. The correction procedures for Error Code 135 are:

    1. Verify and correct coding and transcription errors.

    2. If the Secondary Transaction Code is other than 170, 180, 280, 460, 570 or 770 there must be a Secondary Transaction Amount present. Search the document for a Secondary Transaction Amount. If a Secondary Transaction Amount is found, the document must be reinput. SSPND 630, for reinput. If a Secondary Transaction Amount is not found, delete the data in Field 01STC.

    3. If the Secondary Transaction Code is not present when the Secondary Transaction Amount is present, or the Tertiary Transaction Code is not present when the Tertiary Transaction Amount is present, search the document for a valid Secondary and/or Tertiary Transaction Code. If one is found, enter in Field 01STC. If one cannot be found, SSPND 355 for research.

    4. Secondary Transaction Codes 460, 472 and 570 are not valid with a Secondary Transaction Amount. Search the document for another valid Secondary Transaction Code. If one is found, enter in Field 01STC. If another Secondary Transaction Code cannot be found, SSPND 355 for research.

    5. If a Tertiary Transaction Code is present and a Tertiary Transaction Amount is not present, search the document for a Tertiary Transaction Amount. If an amount is found, SSPND 630, for reinput. If an amount is not found, delete the Tertiary Transaction Code.

    6. If the Tertiary Transaction Code is not present when the Tertiary Transaction Amount is present, search the document for a valid Tertiary Transaction Code. If one is found, enter in Field 01TTC. If one cannot be found, SSPND 355 for research.

3.12.10.4.23.1  (01-01-2009)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research and the document was prepared by IRS, SSPND 343, for contact with originator.

3.12.10.4.24  (01-01-2009)
Error Code 137–Spouse Indicator

  1. The fields displayed for Error Code 137 are as follows.

    AFD Field Name
    01MFT MFT Code
    01SI Spouse Indicator
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 137 are:

    1. For IMF, MFTs 30, 31, or 55, the Spouse Indicator is present and the Doc Code is other than 24; or

    2. For BMF, or IMF MFT 29, the Spouse Indicator is present.

  3. The correction procedures for Error Code 137 are:

    1. Verify and correct coding and transcription errors.

    2. If IMF and the Doc Code is correct and is other than 24, delete the Spouse Indicator In Field 01SI. If the Doc Code is incorrect, SSPND 611 to renumber.

    3. If BMF or IMF, MFT 29, delete the Spouse Indicator in Field 01S1.

3.12.10.4.25  (01-01-2009)
Error Code 139–Refund Bypass Indicator

  1. The fields displayed for Error Code 139 are as follows.

    AFD Field Name
    01MFT MFT Code
    01TC Primary Transaction Code
    01TTC Tertiary Transaction Code
    01BPI Bypass Indicator
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 139 are:

    1. For IMF, MFTs 30, 31, or 55, or BMF, the Bypass Indicator is present and the doc code is not 24, 48, or 58; or,

    2. For IMF, MFTs 30, 31, or 55, the Bypass Indicator is present, the doc code is 24, 48, or 58 and the Primary Transaction Code is other than 660, 670, or 760, or the Tertiary Transaction Code, if present, is other than 660, 670, or 760; or.

    3. For BMF, the Bypass Indicator is present, the doc code is other than 24, 48, or 58 and the Primary Transaction Code is other than 650, 660, 670, or 760 or the Tertiary Transaction Code, if present, is other than 650, 660, 670, or 760.

  3. The correction procedures for Error Code 139 are:

    1. Verify and correct coding and transcription errors.

    2. If the Doc Code is not 24, 48, or 58, delete the entry in Field 01BPI.

    3. If the Primary/Tertiary Transaction Codes present are other than what is listed above, delete the entry in Field 01BPI.

3.12.10.4.26  (01-01-2009)
Error Code 141–Cross Reference Fields

  1. The fields displayed for Error Code 141 are as follows.

    AFD Field Name
    01XTN X-Reference TIN
    01XMT X-Reference MFT
    01XTP X-Reference Tax Period
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 141 are as follows:

    1. One of the X-reference fields is present and the other X-reference fields are not present; or,

    2. All of the X-reference fields are present and the Doc Code is other than 24, 48, or 58.

  3. The correction procedures for Error Code 141 are:

    1. Verify and correct coding and transcription errors.

    2. If there are no errors, search for the other X-reference Field(s).

    3. If found, enter the information in the appropriate field(s).

    4. If not found, delete all X-reference information.

3.12.10.4.27  (01-01-2009)
Error Code 143–Multi-Split Remit Code

  1. The fields displayed for Error Code 143 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01MSC Multi-split Remittance Code
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 143 are as follows:

    1. Multi-split Remittance Code is present, the Doc Code is 17, 18, 19, 70, or 76, the Primary Transaction Code is 610, 640, 650, 660, 670, 680, 690 or 694, AND the Tertiary Transaction Code, if present, is other than 610, 640, 650, 660, 670, 680, 690 or 694.

    2. Multi-split Remittance Code is present, the Doc Code is 17, 18, 19, 70, or 76, AND the Primary Transaction Code is other than 610, 640, 650, 660, 670, 680, 690 or 694.

    3. Multi-split Remittance Code is present AND the Doc Code is other than 17, 18, 19, 70, or 76.

  3. The correction procedures for Error Code 143 are as follows:

    1. Verify and correct coding and transcription errors.

    2. If the Doc Code is other than 17, 18, 19, 70 or 76, or the Primary Transaction Code is other than 610, 640, 650, 660, 670, 680, 690 or 694, delete the entry in Field 01MSC.

3.12.10.4.28  (01-01-2009)
Error Code 145—Primary Transaction Code 670 (for Federal Payment Levy Program (FPLP))

  1. The fields displayed for Error Code 145 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01TA> Primary Transaction Amount (C/Gen)
    01DPC Designated Payment Code

  2. The invalid conditions for Error Code 145 are as follows:

    1. Primary Transaction Code 670 is present and the Designated Payment Code is equal to 18 or 19.

    2. The Designated Payment Code is equal to 33, 34, or 35 and the Primary Transaction Code is other than 670, 671, or 672.

  3. The correction procedures for Error Code 145 are:

    1. Verify and correct coding and transcription errors.

    2. FPLP payments should be made electronically through EFTPS. If there are no errors delete DPC 18 or 19 from Field 01DPC.

    3. DPCs 33, 34, and 35 all represent Offers in Compromise. The program requires that either a TC 670, 671, or 672 must be present if the DPCs are either 33, 34, or 35. If there are no other errors, delete the DPC 33, 34, or 35 from Field 01DPC.

3.12.10.4.29  (01-01-2009)
Error Code 147—Designated Payment Code (DPC) 47, 48, 49, 50 or 51

  1. The fields displayed for Error Code 147 are as follows.

    AFD Field Name
    01TXP Tax Period
    01MFT MFT Code
    01TC Primary Transaction Code
    01TA> Primary Transaction Amount (C/Gen)
    01STC Secondary Transaction Code
    01SA> Secondary Transaction Amount (C/Gen)
    01DPC Designated Payment Code

  2. The invalid conditions for Error Code 147 are:

    1. DPC 47, 48, 49, 50 or 51 is present and MFT is other than 55 if IMF or 13 if BMF; or Tax Period is other than YYYY01 if IMF or YYYY12 if BMF; or Primary TC is other than 694 and Secondary TC is other than 360.

    2. DPC 47 is present and the Primary Transaction Amount and the Secondary Transaction Amount is not equal to $43.00.

    3. DPC 48 is present and the Primary Transaction Amount and the Secondary Transaction Amount is not equal to $43.00.

    4. DPC 49 is present and the Primary Transaction Amount and the Secondary Transaction Amount is not equal to $52.00.

    5. DPC 50 is present and the Primary Transaction Amount and the Secondary Transaction Amount is not equal to $105.00.

    6. DPC 51 is present and the Primary Transaction Amount and the Secondary Transaction Amount is not equal to $45.00.

  3. The correction procedures for Error Code 147 are:

    1. Verify and correct coding and transcription errors.

    2. For installment agreement user fee records, Designated Payment Code (DPC) 49, 50 or 51 must be present. DPC 49 is for a new Direct Debit Installment Agreement (DDIA) and the fee is $52. DPC 50 is for a new agreement and the fee is $105. DPC 51 is for a reinstated agreement and the fee is $45.

    3. If DPC 49, 50 or 51 is present, the Tax Period must be YYYY01 if IMF or YYYY12 if BMF. The MFT must be 55 if IMF or 13 if BMF.

    4. If DPC 49, 50 or 51 is present, the Primary Transaction Code must be 694 and the Secondary Transaction Code must be 360. The primary and secondary money amounts must be the same.

    5. If the amount is not the same as one of the User Fee amounts, SSPND 630 to Rejects.

3.12.10.4.29.1  (01-01-2009)
Reject/Suspense Correction Procedures

  1. Research RTR for an indication for where to apply the payment. If no indication on RTR , then check BMFOLI/IMFOLI for any outstanding balances. See IRM 3.12.10.2.5.

    1. If outstanding balance is found, then remove the DPC code and apply that payment as a TC-670 to that account.

    2. If not found, apply the payment to Unidentified.

3.12.10.4.30  (01-01-2009)
Error Code 149—Refund Schedule Number (RSN)

  1. The fields displayed for Error Code 149 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01RSN Refund Schedule Number
    01BH> Block Header Indicator (C/Gen)

  2. The invalid conditions for Error Code 149 are:

    1. Refund Schedule Number is present when the Transaction Code is 840 and the Blocking Series is 93X.

    2. Refund Schedule Number is present and not zero (0) when the Transaction Code is 840 and the Blocking Series is 550-554, 90X or 92X.

    3. Refund Schedule Number is present and not valid when the Transaction Code is 840 and the Blocking Series is other than those listed in a. or b. above.

3.12.10.4.30.1  (01-01-2009)
Correction Procedures

  1. Verify and correct coding and transcription errors. The Refund Schedule Number (RSN) can be either zero (0) or a 10-digit or 14-digit number. The RSN is alphanumeric.

  2. If the Blocking Series is 93X, SSPND 611 for renumbering. Blocking Series 93X is invalid when the Transaction Code is 840.

  3. If the Blocking Series is 550-554, 90X or 92X, a zero (0) must be present in Field 01RSN. Delete the invalid data in Field 01RSN and enter a zero (0).

  4. The 10-digit format for RSN will be displayed as "YYJJJSCXAA" and consist of the following elements:

    Position Element Description
    1-2 YY Current processing year or immediately preceding calendar year.
    3-5 JJJ Julian date, 001–365 (366 for leap year)
    6-7 SC Submission Processing Campus: 07, 08, 09, 17, 18, 19, 28, 29, 49, or 89.
    8 X File Type:
    0–BMF;
    1–IMF;
    3–CADE;
    4–IRAF;
    5–Other;
    6–NMF.
    9-10 AA Alpha definitions defining type of refund.
    Note: The first digit must be alphabetic and the remaining digit can be alphabetic or blank. Neither can be "E" or "H" .

  5. The 14-digit format for RSN will be displayed as "YYYYJJJSCXAAAA" and consist of the following elements:

    Position Element Description
    1-4 YYYY Current processing year.
    5-7 JJJ Julian date, 001–365 (366 for leap year)
    8-9 SC Submission Processing Campus: 07, 08, 09, 17, 18, 19, 28, 29, 49, or 89.
    10 X File Type:
    0–BMF;
    1–IMF;
    3–CADE;
    4–IRAF;
    5–Other;
    6–NMF
    11-14 AAAA Alpha definitions defining type of refund.
    Note: The first digit must be alphabetic and the remaining digits can be alphabetic or blank. Neither can be "E" or "H" .

  6. If the RSN is not present on the document or is invalid, SSPND 343 to Accounting Operations.

    Note:

    If Accounting Operations did not initiate the refund, SSPND 360 and route to the originator.

3.12.10.4.31  (01-01-2009)
Error Code 151—TIN Type Indicator (TTI)

  1. The fields displayed for Error Code 151 are as follows:

    01-NC Name Control
    01-TIN Taxpayer Identification Number
    01-TXP Tax Period
    01-MFT MFT Code
    01-XMT Cross Referenced (X-ref) MFT Code
    01-PN Plan Number
    01-TTI TIN Type Indicator
    01-TTX Cross Referenced (X-ref) TIN Type Indicator

3.12.10.4.31.1  (01-01-2009)
Invalid Conditions---IMF Records

  1. The Error Code 151 is set to "error" if any of the following conditions exist for IMF records:

    1. The Primary TIN Type of the Primary TIN is not "0" (zero);

    2. The X-ref (Cross-reference) TIN Type Indicator is not "0" ( zero);

    3. The Document Code is "24" or "48" or "58" , and the X-ref TIN Type is not "0" (zero);

3.12.10.4.31.2  (01-01-2009)
Invalid Conditions---BMF Records

  1. The MFT Code is either "51" or "52" , and the Primary TIN Type Indicator is not "0" (zero);

  2. The MFT Code is either 13, 17, 58, 63, 76, or 78, and the Primary TIN Type Indicator is not "0" (zero) or "2" ;

  3. The x-ref MFT is either 13, 17, 58, 63, 76, or 78, and the Primary TIN Type Indicator is not "0" (zero) or "2" ;

  4. The Document Code is NOT"24" or "48" or "58" , the X-ref TIN Type is BMF, and either of the following cases exists;

    1. Case 1: The X-ref MFT Code is "51" or "52" , and the X-ref TIN Type is not "0" (zero); OR,

    2. Case 2: The X-ref MFT Code is either 13, 17, 58, 63, 76, or 78, and the X-ref TIN Type is not "0" (zero) or"2" ; OR,

    3. Case 3: The X-ref MFT Code is either 01 through 12, or 14 through 16, 33, 34, 36, 37, 40, 44, 46, 49, 50, 60, 61, 62, 64, 67, 74 or 77 and the X-ref TIN Type is not "2" ; or,

    4. Case 4: The X-ref MFT Code is any other and the Primary TIN Type Indicator is not "2" .

3.12.10.4.31.3  (01-01-2009)
Correction Procedures

  1. Verify and correct coding and transcription errors.

  2. The Indicator is a one-digit position field. Valid entries are "0" (zero) or "2" .

  3. BMF documents may contain either an SSN or EIN.

    • The TIN Type Indicator for MFTs 51 and 52 must always be "0" (zero).

    • MFT 13, 17, 58, 63, 76, or 78 with a TIN–Type Indicator is not "0" or "2" .

    • All other BMF MFTs will contain a "2" .

  4. Compare Field 01TIN with the document or archive record to determine whether the TIN is an EIN or an SSN.

    If ... Then ...
    Field 01TIN contains an EIN, the first two digits must be other than: 00, 07–09, 17–19, 28–29, 49, or 89.
    Field 01TIN contains an SSN, the valid ranges for the first three digits are 001–899.
    Field 01TIN contains an ITIN, the valid ranges for the first 3 digits are 900-999; and the 4th and 5th digits must be 70 through 80.
    Field 01TIN contains an IRS temporary assigned SSN (900–999), the 4th and 5th digits must contain a valid campus file location code. The valid file location codes are 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, and 89.

  5. If entry in Field 01-TIN contains an EIN, but the TIN Type (and/or TIN format) is determined to be an SSN, correct Field 01-TTI by changing the "2" to "0" (zero).

  6. If entry in Field 01-TIN contains an SSN, but the TIN Type (and/or TIN format) is determined to be an EIN, correct Field 01-TTI by changing the "0" (zero) to "2" .

3.12.10.4.32  (01-01-2009)
Error Code 999–End of Period Reformat

  1. The fields displayed for Error Code 999 is as follows.

    AFD Field Name
    01TXP Tax Period

  2. The invalid condition for Error Code 999 is: all returns that are in Error/Reject Status at the end of the 2008 processing year will contain the End of Period Reformat Indicator.

    Note:

    Error Code 999 is computer generated only during the end-of-year reformat process, indicating the identification number of a consistency error in the Work Record. This also indicates that either a validity or consistency error existed on the prior year Work Record.

  3. The correction procedure for Error Code 999 is: Go to the bottom of the screen and transmit. The system will revalidate the record and set validity and error codes based on the 2009 processing year programs.

3.12.10.5  (01-01-2009)
Forms 1040-ES and 1040-C Section Overview

  1. This subsection provides the procedures for correcting the following:

    1. Form 1040-ES, Estimated Tax for Individuals; and,

    2. Form 1040-C, U.S. Departing Alien Income Tax Returns.

  2. Document Perfection tax examiners applying these instructions must ensure correct procedures were followed per the following IRMs:

    1. Section 3.11.10, Revenue Receipts;

    2. Section 3.24.10, ISRP System - Revenue Receipts;

    3. Section 3.12.37, Error Resolution - General Instructions (IMF); and,

    4. Section 3.12.38, Error Resolution Systems - General Instructions (BMF).

  3. The records for Forms 1040-ES and 1040-C consist of one section.

3.12.10.5.1  (01-01-2009)
Section 01

  1. Listed below are the fields contained in Section 01. The AFD, field length (maximum length for variable fields) and the field title are shown below:

    Field Field Length Field Title
    01NC 4 Name Control/Check Digit
    >>>> 4 Name Control Underprint
    01TIN 9 Taxpayer Identification Number
    01SS 9 Spouse SSN
    01TXP 6 Tax Period
    01NL1 35 Name Line 1
    01NL2 35 Name Line 2
    01TDT 8 Transaction Date
    01ADD 35 Street Address
    01C/S 25 City/State
    01ZIP 12 ZIP Code
    01MSC 1 Multi Split Remittance Code
    01CCC 10 Computer Condition Code
    01TA> 10 Remittance Amount C/Gen (Non-Correctable)
    01FSC> 1 Filing Status Code C/Gen (Non-Correctable)
    01EC> 1 Entity Code C/Gen (Non-Correctable)
    01DC> 2 Document Code C/Gen (Non-Correctable)
    01NAI> 1 Primary NAP Access Indicator C/Gen (Non-Correctable)
    01NRI> 1 Primary TIN NAP EIF Response Indicator C/Gen (Non-Correctable)

3.12.10.5.2  (01-01-2009)
Field 01NC—Name Control/Check Digit

  1. This is a four position field that must be present.

    1. If a Check Digit: the first two positions of the field must be blank; the second two positions must be alphabetic; and "E" , "G" , and "M" are invalid as check digit characters.

    2. If a Name Control: the first position must be alphabetic; the remaining positions can be alphabetic, hyphen and blank; and no valid character may follow a blank.

  2. Correct Field 01NC using the following procedures:

    1. Verify and correct coding and transcription errors. Refer to Document 7071. If a Check Digit was transcribed incorrectly, overlay the information in the field with the correct Name Control.

    2. Research for a valid Name Control. If research indicates a X-reference TIN, research the X-reference TIN.

    3. If the Name Control found agrees with the Name Control on the document, change the TIN to agree with the Master File SSN.

      Note:

      Leave the corrected TIN as a note on the RTR System.

    4. If research indicates the same taxpayer, but with a name change, follow instructions in IRM See IRM 3.12.10.6.3.1.

    5. If a valid Name Control cannot be determined, refer the document to Entity. SSPND 320.

      Note:

      When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

3.12.10.5.3  (01-01-2009)
Field 01TIN—Primary SSN

  1. This is a nine position field that must be present.

    1. This field is invalid if it is not all numeric or is not validated by the NAP.

  2. Correct Field 01TIN using the following procedures:

    1. Compare Field 01TIN with the SSN on the document or archive record. Correct any coding and transcription errors. If there are no errors, transmit the screen.

    2. If 01TIN is correct as transcribed or missing search the document for another (presumed valid) SSN.

    3. If an SSN cannot be located on the document, research using CCs NAMEI and NAMES.

      Caution:

      Do not use the secondary SSN, if present, as the primary SSN unless you can determine that the primary and secondary SSNs are transposed.

    4. If the document is a Form 1041-ES with an SSN or a Form 1040-ES with an EIN, research for the correct TIN. If found, enter in Field 01TIN and leave a working trail. If not found, SSPND 320.

    5. After research , if a valid SSN cannot be found, SSPND 320.

      Note:

      When the document is returned from Entity and the SSN has been changed, correct Field 01TIN. If Check Digits are in Field 01NC, enter the Name Control.

    6. If the SSN is for a Decedent (DECD) or divorced taxpayers, do the following:

      If ... Then ...
      the primary taxpayer died prior to the year of the Form 1040-ES or the name is crossed off the voucher due to divorce, delete the name, the primary SSN and the Check Digits; enter the document as long entity using the spouse's data
      If the spouse died prior to the year of Form 1040-ES, or the name is crossed off the voucher due to divorce, delete the spouse name and secondary SSN; enter as partial entity. If the spouse died in the year of the Form 1040-ES, See IRM 3.12.10.5.6.1.

      Note:

      Leave the corrected TIN as a note on the RTR System. When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

3.12.10.5.4  (01-01-2009)
Field 01SS—Spouse SSN

  1. This is a nine position field that may be present.

    1. This field must be numeric or blank.

    2. It cannot contain all zeros (0) or all nines (9).

  2. Correct Field 01SS using the following procedures:

    1. Verify and correct transcription errors.

    2. The valid range of the first three digits is 001-899.

    3. If an ITIN or IRSN, the first digit must be 9 and the 4th and 5th position must be 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, 70 through 80, or 89.

    4. If a valid spouse's SSN is not available on the document, delete the data in 01SS.

      Caution:

      Do not assume any other SSN to be valid data for this field.

3.12.10.5.5  (01-01-2009)
Field 01TXP—Tax Period Ending

  1. This is a six position field that must be present.

    1. Field 01TXP must be numeric.

    2. The Tax Period must be in YYYYMM format. The first four positions represent the year and the last two positions represent the month in which the taxable year ended.

    3. If the tax period is not present during transcription, the programmed calendar tax period (current year minus one) is computer generated into Field 01TXP up to and including the first Saturday in March. Beginning the next day, Sunday, the generated tax period will be changed to the current year.

    4. This field is invalid if the Tax Period is more than three months prior to the current processing month or greater than one year on initial input.

  2. Correct Field 01TXP using the following procedures:

    1. Verify and correct coding and transcription errors.

    2. If the tax period is for an invalid past or future period, SSPND 611 for renumbering.

3.12.10.5.5.1  (01-01-2009)
Reject/Suspense Correction Procedures

  1. For past period Form 1040-ES, renumber the invalid items as Doc Code 17 with Transaction Code 670.

  2. For past period 1040-C:

    1. If a remit document, prepare Form 3244, Payment Posting Voucher. After the remittance is removed and posted via Form 3244, cancel the DLN on the return. Attach Form 1040-C to the back of Form 3244. Process the Form 3244 as Doc Code 17, Transaction Code 670.

    2. If the document is non-remit, cancel the DLN and route Form 1040-C to files.

  3. For a future period, research via IDRS for a valid tax period. If a valid tax period cannot be determined, correspond with the taxpayer for clarification.

3.12.10.5.6  (01-01-2009)
Field 01NL1—Name Line 1

  1. This is a thirty–five position field that may be present.

    1. When the record has been entered as a partial or long entity, Name Line 1 must contain data.

    2. The valid characters are alpha, ampersand (&), hyphen (-), lozenge (<) or blanks.

3.12.10.5.6.1  (01-01-2009)
Correction Procedures for Field 01NL1

  1. If Name Line 1 is invalid or missing, correct by adding or deleting data as necessary, so that the data remaining in the field contains all valid characters and the number of characters (including spaces) does not exceed 35.

  2. If the information exceeds 35 characters, including spaces, change the information in the following order:

    1. Use initials only for second given names.

    2. Delete second initial of secondary taxpayer if necessary.

    3. Delete second initial of primary taxpayer if necessary.

    4. Use initial only for secondary taxpayer's first name.

    5. Use initial only for primary taxpayer's first name.

    6. Use initials only for primary and secondary taxpayers' first names if the total number of characters, including spaces, exceeds 35. For example, if the names on the return are Chester Burnett Morganfieldman and Wilma Thorntonharp-Morganfieldman, enter Name Line 1 as "C < Morganfieldman < & W Thorntonharp" .

    7. Place an open lozenge (<) immediately before the first letter of the taxpayer's last name. If a taxpayer's last name is followed by suffix(es), place a closed lozenge (>) immediately after the last letter of the taxpayer's last name.

  3. If the Name Line 1 information on the document is illegible and you cannot use short entity coding, research for a valid name. If IDRS is not available, suspend (SSPND) with Action Code 351.

  4. For deceased (DECD) taxpayers:

    1. If the taxpayer died during the current year, enter DECD as a suffix after the taxpayer's given name on a joint caption voucher. Enter DECD after the surname if a taxpayer filing a single caption voucher. Enter the name of the legal representative, if present, on second name line and into Field 01NL2.

    2. If the taxpayer died in a previous year on a joint voucher, delete the deceased taxpayer's name and SSN. Enter spouse's name as long entity.

    3. If the taxpayer died in a previous year on a single voucher, SSPND 611 for renumbering to a Form 1041-ES.

3.12.10.5.7  (01-01-2009)
Field 01NL2–Name Line 2

  1. This is a thirty-five position field that may be present.

    1. When a record is partial or long entity, name line 2 may be present.

    2. The valid characters are alpha, numeric, ampersand (&), hyphen (-), percent (%), slash (/), or blank.

  2. Correct Field 01LN2 using the following procedures:

    1. If Name Line 2 is invalid, or missing and should be present, correct by adding or deleting as necessary so the field contains only valid characters and the number of characters is 35 or less, including spaces.

    2. If necessary, reduce the number of characters by abbreviation.

  3. For ACI (Area Office 98), this field will show the street address.

3.12.10.5.8  (01-01-2009)
Field 01TDT—Transaction Date

  1. This is an eight position field that must be present.

    1. Field 01TDT must be numeric.

    2. The transaction date is entered in YYYYMMDD format. The first four digits (YYYY=year) must be 1954–2053. The next two digits (MM=month) must be 01–12. The last two digits (DD=day) must be 01–31.

  2. Correct Field 01TDT using the following procedures:

    1. Verify and correct coding and transcription errors.

    2. If the date was transcribed correctly as shown on the document and the document has an invalid transaction date, or no transaction date, determine the original DLN Julian Date and enter the date in Field 01TDT.

    3. If a document has multiple stamped dates, enter the earliest stamped date in Field 01TDT.

3.12.10.5.9  (01-01-2009)
Field 01ADD—Street Address

  1. This is a thirty–five position field that may be present.

    1. When a record is intermediate or long entity, street address may be present.

    2. If present, the valid characters are alpha, numeric, hyphen (-), slash (/), or blank.

  2. Correct Field 01ADD using the following procedures:

    1. Verify and correct transcription errors.

    2. If a Street Address is invalid or missing and should be present, correct by adding or deleting as necessary so the field contains only valid characters and the number of characters is 35 or less, including spaces. Abbreviate fractions such as one-half to 1/2. Omit the (#) sign, the abbreviation No., or the word NUMBER, if it appears as a prefix to a house, street, route, or P.O. Box.

    3. When the Street Address includes both a Street Address and a P.O. Box, enter the Street Address in Field 01NL2 and the P.O. Box in Field 01ADD.

    4. When the Street Address exceeds 35 characters and all of the Street Address is necessary, correct as long entity and continue Street Address in Field 01NL2.

    5. If the return appears to be Military Personnel and a 5 digit APO/FPO number appears on the Street Address line, delete it and enter the 5 digit as a ZIP code in Field 01ZIP. Major City Codes are not to be used with APO/FPO addresses. If present, enter APO/FPO preceding the city in Field 01C/S.

    6. If the Street Address is not available on the return or through IDRS research, process the return with "IRS" in Field 01ADD and your campus' City, State and unique ZIP Code in the appropriate fields. See the table below:

      Campus 01C/S 01ZIP
      Andover Andover/MA 05501
      Atlanta Atlanta/GA 39901
      Austin Austin/TX 73301
      Cincinnati Cincinnati/OH 45999
      Fresno Fresno/CA 93888
      Kansas City Kansas City/MO 64999
      Ogden Ogden/UT 84201
      Philadelphia Philadelphia/PA 19255

    7. Form 1040-ES with a foreign address may be entered as short entity when it is not being processed at AUSPC. It is not necessary to route the document to AUSPC. Any required entity change may be input with TC 013.

      Exception:

      File Location Codes 20, 21, 66 and 98. See IRM 3.12.10.5.10.1.

3.12.10.5.10  (01-01-2009)
Field 01C/S—City/State or Major City Code

  1. This is a thirty–five position field that may be present.

    1. When a record has been entered intermediate or long entity, Field 01C/S must contain data.

    2. If a foreign address, and the document is not being processed at AUSPC, See IRM 3.12.10.5.9.

  2. Correct Field 01C/S using the following procedures:

    1. Verify and correct transcription errors.

    2. If Field 01C/S is invalid or missing, take the necessary corrective action so that the data remaining in the field are all valid characters, and the number of characters is 25 or less including spaces.

    3. This field may contain the actual city and state or a Major City Code (MCC)

      Note:

      A Major City Code is a combination of two (2) alpha characters with no intervening blanks and with no other characters in the City/State field either preceding or following the code.

    4. If a Major City Code is present but invalid, enter the City/State data in Field 01C/S.

      Note:

      When other than a Major City Code is present in Field 01C/S the valid characters are alpha, slash (/) period (.) or blank. If a slash (/) is present, it must be preceded by at least three (3) valid characters and must be followed by two (2) alpha characters.

    5. If a Major City Code is present and the Street Address, Field 01ADD, is blank, enter the Street Address data from the document.

3.12.10.5.10.1  (01-01-2009)
Foreign/International Address (AUSPC)

  1. If a foreign address, and the document is not being processed at AUSPC, See IRM 3.12.10.5.9. if the Form 1040-ES can be processed as short entity.

  2. A foreign address can appear on Form 1040-ES only if the document is in File Location Codes 20, 21, 98 or 66. Refer to IRM 3.12.37 (IMF Error Resolution - General Instructions) or 3.12.38 (BMF Error Resolution Systems - General Instructions) for additional instructions on foreign addresses. The File Location Codes (FLCs) used for foreign addresses are identified as follows:

    1. 20 - IMF International

    2. 21 - IMF U. S. Possessions

    3. 66 - Puerto Rico

    4. 98 - Foreign Operations/International

  3. File Location Codes 21 and 66 are for all U.S. possessions. The following are U.S. possessions:

    • American Samoa (includes Tutuila Is).

    • Baker Island.

    • Federated States of Micronesia.

    • Guam.

    • Howland Island.

    • Jarvis Island.

    • Johnston Island.

    • Kingman Reef.

    • Marshall Islands.

    • Midway Islands.

    • Northern Mariana Islands.

    • Palau Islands.

    • Palmyra.

    • Phoenix Islands (includes Canton Is).

    • Puerto Rico.

    • U.S. Virgin Islands.

    • Wake Island.

  4. The following are valid State abbreviations for U.S. possessions in File Location Codes 21 and 66.

    • AS—American Samoa

    • FM—Federated States of Micronesia

    • GU—Guam

    • MH—Marshall Islands

    • MP—Northern Mariana Islands

    • PR—Puerto Rico

    • PW—Palau Islands

    • VI—U.S. Virgin Islands

  5. The entity fields for File Location Codes 21 and 66 Form 1040-ES are the same as domestic entity for those possessions with a State abbreviation. For possessions without a State abbreviation, the format is as follows.

    1. 01NL2—enter the street address

    2. 01ADD—enter the city, province (if present), foreign postal code (if present). If not enough room, DO NOT delete foreign postal code. See IMF Foreign Address Job Aid 2513-006 for instructions on shortening foreign addresses.

    3. 01C/S—Enter the possession name (Midway Islands).

      Note:

      Do not abbreviate unless absolutely necessary due to lack of space; then, abbreviate the least important word. (e.g., Midway).

    4. 01ZIP—enter U.S. ZIP Codes only. Foreign postal codes are entered in Field 01ADD.

      Note:

      The five-digit ZIP Codes for U.S. possessions are considered U.S. ZIP Codes; thus, File Location Codes 21 and 66 ZIP Codes will be entered in Field 01ZIP.

  6. All other foreign countries must be in File Location Codes 20 and 98 (Canada, Mexico, Italy, etc.).

  7. Never suspend to renumber a Form 1040-ES to File Location 20, 21, 66 or 98 if the change in district is the only reason. Delete the fields after 01NL1 (keep partial entity). If there is another reason to suspend (such as a change in tax class or doc code), then have renumbering also change the district (e.g., renumber from 28117 to 98217).

  8. To establish an account with a foreign address, refer to IRM 2.4, IDRS Terminal Input.

3.12.10.5.11  (01-01-2009)
Field 01ZIP—ZIP Code

  1. This is a twelve position field that may be present. This field must be numeric characters of 0–9.

  2. Correct Field 01ZIP using the following procedures:

    1. Verify and correct transcription errors.

    2. If a valid ZIP Code is not available from the return or attachments, refer to IDRS research, or Document 7475 for a valid ZIP Code.

    3. If only the first three digits of the ZIP Code can be determined, enter "01" for the fourth and fifth digits.

3.12.10.5.12  (01-01-2009)
Field 01MSC—Multiple Split Remittance Code

  1. This is a one position field that may be present. The valid entries are M, S, or blank.

  2. Correct Field 01MSC using the following procedures.

    1. Verify and correct coding and transcription errors.

    2. If Field 01MSC was coded incorrectly and you can determine the correct code, enter the code on the register and in the upper left hand corner of the document as follows:

      M—Multiple payments.
      S—Split payments.
      Blank—if a code should not be present.

    3. When multiple codes ("M" and "S" ) are present, enter "S" in Field 01MSC.

    4. If you cannot determine the correct code, delete the information in that field.

3.12.10.5.13  (01-01-2009)
Field 01CCC—Computer Condition Code

  1. This is a ten position field that may be present.

    1. The field must contain X or blank.

    2. X—Indicates that an account is not present at master file; or there is a mismatch of the Name Control at master file; or there is no match on the DM-1 file.

  2. Correct Field 01CCC using the following procedures: If this field contains an invalid entry, delete the data in Field 01CCC.

3.12.10.5.14  (01-01-2009)
Field 01TA>—Remittance Amount (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. This field contains the amount of money received with the document. This field is used to balance the document to the block header.

3.12.10.5.15  (01-01-2009)
Field 01FSC>—Filing Status Code (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. The Filing Status Code identifies the filing status associated with the document.

    • 0 — Single.

    • 7 — Joint.

3.12.10.5.16  (01-01-2009)
Field 01EC>—Entity Code (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. The Entity Code indicates the type of entity data input to be forwarded to Master File.

  3. The valid codes and meaning are:

    Entity Code Type Entity Description
    1 Long Entity Field 01NL1 (Name Line 1) and Field 01C/S (City/State) must contain data; other entity data may or may not be present; or, there is an invalid combination of entity data.
    2 Short Entity Field 01NC (Name Control) must be the only entity data present.
    3 Intermediate Entity Field 01C/S (City/State) must be present; Fields 01ADD (Street Address) or Field 01ZIP (ZIP Code) may be present; and all other entity data must not be present.
    5 Partial Entity Field 01NL1 (Name Line 1) must be present; Field 01NL2 (Name Line 2) may be present; and all entity data must not be present.

3.12.10.5.17  (01-01-2009)
Field 01DC>—Document Code (C/Gen)

  1. This is a two position field that is computer generated. This field is non-correctable.

  2. The Document Code is the 4th and 5th digit of the DLN and it denotes the specific document being processed.

  3. For Form 1040-ES, the valid Document Code is 20.

  4. For Form 1040-C, the valid Document Code is 18.

3.12.10.5.18  (01-01-2009)
Field 01NAI>—Primary NAP Access Indicator (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. This field will indicate the status and nature of the EIF access.

3.12.10.5.19  (01-01-2009)
Field 01NRI>—Primary TIN NAP EIF Response Indicator (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. This field will indicate the entity response from the NAP or EIF.

3.12.10.6  (01-01-2009)
Math/Consistency Errors—Priority IV Errors

  1. See IRM 3.12.10.4 concerning specific information about math/consistency errors—Priority IV Errors.


More Internal Revenue Manual