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Part 3. Submission Processing

Chapter 22. International Error Resolution

Section 19. Foreign Trust System (Cont. 9)

3.22.19  Foreign Trust System (Cont. 9)

3.22.19.32 
Section 06: Form 3520-A, Page 2

3.22.19.32.2  (01-01-2009)
Field 06EC – Ending Cash, Part 3 Line 1d

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.32.3  (01-01-2009)
Field 06BTA – Beginning Total Assets, Part 3 Line 11b

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.32.4  (01-01-2009)
Field 06ETA – Ending Total Assets, Part 3 Line 11d

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.32.5  (01-01-2009)
Field 06BNW – Beginning Net Worth, Part 3 Line 20b

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.32.6  (01-01-2009)
Field 06ENW – Ending Net Worth, Part 3 Line 20d

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.32.7  (01-01-2009)
Field 06BWL – Beginning total Worth / Liabilities, Part 3 Line 21b

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.32.8  (01-01-2009)
Field 06EWL – Ending total Worth / Liabilities, Part 3 Line 21d

  1. These are 12-position fields for which entries may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.33  (01-01-2009)
Section 07: Form 3520-A, Page 3

  1. Section 07 alpha field designators, maximum field lengths, titles and locations on the return are as follows:

    Alpha Designator Field Length Title Location on Return
    07L5Y 6 GRANTOR TRUST OWNER STATEMENT TAX YEAR Line 5
    07L6N 40 US OWNER NAME Line 6a
    07L6T 9 US OWNER TIN Line 6b
    07L6E 1 US OWNER TIN TYPE Line 6b edited after the TIN
    07L6S 5 SERVICE CTR LAST FILED RTN Line 6h
    07LN9 12 TRUST VALUE OF US OWNER Line 9
    07RR3 12 RENTS & ROYALTIES Line 3 bottom of page
    07GL5 12 CAPITAL GAIN / LOSS Line 5 bottom of page.
    07GL6 12 ORDINARY GAIN / LOSS Line 6 bottom of page
    07FT9 12 FOREIGN TAXES PAID Line 9a bottom of page
    07L13 12 OTHER EXPENSES Line 13 bottom of page

3.22.19.33.1  (01-01-2009)
Field 07L5Y – Grantor Trust Owner Statement Tax Year, Page 3 Line 5

  1. This is a 6-position field for which an entry must be present.

  2. Only numeric characters in "YYYYMM" format are valid (e.g., Dec. 31, 2008 or 2008 should appear on ERS as 200812.

    1. The MM position represents the valid month designation (e.g., 01-12). See IRM 3.22.19.8.11(2).

  3. Determine the correct tax year from the tax period indicated at the top of page 1 of Form 3520-A if the taxpayer does not list one on page 3.

  4. Refer to the following table to correct invalid conditions in Field 07L5Y.

    IF... Then...
    the tax year is not all numeric. correct the tax year (YYYYMM) on the ERS system by entering "2008" in the YYYY position and "12" in the MM position.
    the tax year is earlier than 200812. correct the tax year to read "200812"
    the last two digits are either missing or not 01-12. correct the last two digits in the MM position to read "12"
    the tax year (first four digits) is after the current year. correct the tax year (first four digits) in the YYYY position to "2008"
    the tax year is equal to the current year (i.e., 2008), but the month is after the current processing month. correct the tax year to read "200812" if the tax period in Field 01TXP is not "200801" or subsequent.
    the tax period is later than 200812 correct the tax year in Field 07L5Y to read the same as the tax period in Field 01TXP

3.22.19.33.2  (01-01-2009)
Field 07L6N – US Owner Name, Page 3 Line 6a

  1. This is a 40-position field for which an entry must be present.

  2. Valid characters include alpha (a-z), numeric (0-9), blank, ampersand (&), and hyphen (-).

3.22.19.33.3  (01-01-2009)
Field 07L6T – US Owner TIN, Page 3 Line 6b

  1. This is a 9-position field for which an entry must be present.

  2. If an entry appears in Field 07L6N data should be present in this Field.

  3. See IRM 3.22.19.6.16(2) for additional instructions.

3.22.19.33.4  (01-01-2009)
Field 07L6E – US Owner TIN TYPE, Page 3 Line 6b

  1. This is a 1-position field for which an entry must be present. When the TIN entered is an SSN or ITIN, a TIN Type indicator of "0" (zero) must be present in the TIN Type field which is immediately preceding the TIN field.

  2. If the US Owner TIN is an EIN, leave the Field blank.

3.22.19.33.5  (01-01-2009)
Field 07L6S – Campus last filed return, Page 3 Line 6h

  1. This is a 5-position Field for which an entry must be present.

  2. The Valid characters are alpha "a-z" in the following format:

    • ANSC, Andover Campus

    • ATSC, Atlanta Campus

    • AUSC, Austin Campus

    • BSC, Brookhaven Campus (ceased SP operations in June 2003)

    • CSC, Cincinnati Campus

    • FSC, Fresno Campus

    • KCSC, Kansas City Campus

    • MSC, Memphis Campus (ceased SP operations in June 2005)

    • OSC, Ogden Campus

    • PSC, Philadelphia Campus (ceased SP operations in June 2007)

  3. The above centers which are no longer processing returns may still be necessary for prior year returns.

3.22.19.33.6  (01-01-2009)
Field 07LN9 – Trust Value of US Owner, Page 3 Line 9

  1. This is a 12-position field for which an entry must be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.33.7  (01-01-2009)
Field 07RR3 – Rents & Royalties, Bottom Page 3 Line 3

  1. This is a 12-position field for which an entry may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.33.8  (01-01-2009)
Field 07GL5 – Capital Gain / Loss, Bottom Page 3 Line 5

  1. This is a 12-position field for which an entry may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.33.9  (01-01-2009)
Field 07GL6 – Ordinary Gain / Loss, Bottom Page 3 Line 6

  1. This is a 12-position field for which an entry may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.33.10  (01-01-2009)
Field 07FT9 – Foreign Taxes Paid, Bottom Page 3 Line 9a

  1. This is a 12-position field for which an entry may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.33.11  (01-01-2009)
Field 07L13 – Other Expenses, Bottom Page 3 Line 13

  1. This is a 12-position field for which an entry may or may not be present.

  2. Valid characters are numeric (0-9) and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.34  (01-01-2009)
Section 08: Form 3520-A, Page 4

  1. Section 08 alpha field designators, maximum field lengths, titles and locations on the return are as follows:

    Alpha Designator Field Length Title Location on Return
    08L6N 40 US BENEFICIARY NAME Page 4 Line 6a
    08L6T 9 US BENEFICIARY TIN Page 4 Line 6b
    08L6E 1 US BENEFICIARY TIN TYPE Page 4 Line 6b edited to right of the TIN
    08DL7 35 DISTRIBUTED PROPERTY DESCRIPTION Page 4 Line 7(a)1
    08FL7 12 FMV Page 4 Line 7(b)1
    08L7D 35 DISTRIBUTED PROPERTY DESCRIPTION Page 4 Line 7(a)2
    08L7F 12 FMV Page 4 Line 7(b)2
    08MOR 1 INDICATOR: MORE THAN TWO ENTRY Page 4 right margin of Line 7(b)2
    08L9X 1 CHECKBOX: FOREIGN TRUST OWNER Page 4 Line 9

    Reminder:

    The computer is programmed to generate Section 08 with all the fields blank on every return (unless page 4 actually has data) so the Foreign Trust Owner data can be captured. If there is no data (on page 4) to enter into Section 08, just enter Field 08L9X.

3.22.19.34.1  (01-01-2009)
Field 08L6N – US Beneficiary Name, Page 4 Line 6a

  1. This is a 40-position field. If an entry appears in Field 0517B, then there must be a foreign grantor trust beneficiary statement for each entry. All fields must be completed for each statement. Therefore, if no entry appears in Field 0517B, then this field will be "blank."

  2. Valid characters include alpha (a-z), numeric (0-9), blank, ampersand (&), and hyphen (-).

3.22.19.34.2  (01-01-2009)
Field 08L6T – US Beneficiary TIN, Page 4 Line 6b

  1. This is a 9-position field for which an entry may or may not be present.

  2. If an entry appears in Field 08L6N data should be present in this Field.

  3. See IRM 3.22.19.6.16(2) for additional instructions.

3.22.19.34.3  (01-01-2009)
Field 08L6E – US Beneficiary TIN TYPE, Page 4 Line 6b

  1. This is a 1-position field for which an entry may or may not be present. When the TINs entered are SSNs or ITINs, a TIN Type indicator of "0" must be present in the TIN Type field, which is immediately after the TIN field.

  2. If the US Beneficiary TIN is an EIN, leave the Field blank.

3.22.19.34.4  (01-01-2009)
Field 08DL7 – Description of Property Distributed, Page 4 Line 7(a)1

  1. This is a 35-position field for which an entry may or may not be present.

  2. See IRM 3.22.19.10.3(2) for additional instructions.

3.22.19.34.5  (01-01-2009)
Field 08FL7 – Fair Market Value (FMV), Page 4 Line 7(b)1

  1. This is a 12-position field for which an entry may or may not be present, if there is an entry on Line 6a.

  2. Valid characters are "numeric (0-9)" and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.34.6  (01-01-2009)
Field 08L7D – Description of Property Distributed, Page 4 Line 7(a)2

  1. This is a 35-position field for which an entry may or may not be present.

  2. See IRM 3.22.19.10.3(2) for additional instructions.

3.22.19.34.7  (01-01-2009)
Field 08L7F – Fair Market Value (FMV), Page 4 Line 7(b)2

  1. This is a 12-position field for which an entry may or may not be present.

  2. Valid characters are "numeric (0-9)" and "blank" .

  3. Entries are to be transcribed in dollars only; if the filer's entry is reported in dollars and cents,

    • Round the filer's entry to the nearest whole dollar.

    • Enter the "rounded" figure into the ERS system.

3.22.19.34.8  (01-01-2009)
Field 08MOR – More than 2 indicators of property distributed, Page 4 Line 7(b)2 right margin

  1. This is a 1-position field which must be entered if information about more than two Properties are entered on Line 7(a).

  2. Valid characters are "1 or blank" .

  3. Enter as follows:

    1. If two "Properties" are present on Lines 7(a), leave Field 08MOR "blank."

    2. If more than two "Properties" are entered on Lines 7(a), enter a "1" in Field 08MOR.

3.22.19.34.9  (01-01-2009)
Field 08L9X – Foreign Trust Owner, Page 4 Line 9

  1. This is a 1-position field which must be present.

  2. The valid characters are:

    • "I" , Individual

    • "P" , Partnership

    • "C" , Corporation

  3. If multiple boxes are checked, or if none of the boxes are checked, research using the filer name and/or TIN entered on Lines 1a and 1b of Page 1 to determine the correct editing for Field 08L9X.

    1. If Line 1b contains an EIN number, then edit "C" as the default Foreign Trust Owner at the end of Line 9.

      Note:

      See IRM 3.22.19.34 for the reminder under the grid, for when the computer needs an entry for this field.

3.22.19.35  (01-01-2009)
Form 3520-A Priority IV Errors – Error Codes

  1. The following subsections contain instructions on the error codes associated with the processing of Form 3520-A.

3.22.19.35.1  (01-01-2009)
Error Code 001

  1. Error Code 001 will display as follows:

    Field Designator Field Name
    01CL Clear Code
    01NC Name Control
    01EIN Taxpayer EIN Number
    01TXP Tax Period
    01RCD Received Date
    01CCC Computer Condition Code

  2. Error Code 001 will generate when any of the following conditions are present:

    • Computer Condition Code G is Not Present – The processing date is equal to, or more than 2 years and ten months after the Return Due Date or the Received Date (whichever is later) and Computer Condition Code "W" is not present.

    • Computer Condition Code G is Present – The processing date is equal to, or more than 2 years and ten months after the return due date of the year following the year of the tax period and Computer Condition Code "W" is not present.

    • "G" Coded and Non-"G" Coded Returns – The processing date is less than two years after the Return Due Date and Computer Condition Code "W" is present.

  3. Correction Procedures:

    Reminder:

    Any returns for tax period 200612, or fiscal year 2007, must be forwarded to the Statutes unit for clearance.

    • Correct coding and transcription errors.

    • Compare the displayed fields with the return.

      If ... Then ...
      the return does not have an indication that Statute Control has cleared it within the last ninety days SSPND 310.
      the return has an attachment or stamp which indicates previous clearance by Statute Control Group within the last ninety days and there is a different Name Control in Field 01NC than is on the document Name Line 1. enter Computer Condition Code "W" in Field 01CCC and on the return.
      2. Do not send the return to the Statute Control function.

    • Do not send any return secured by Compliance (e.g., 6020(b)) or a return with TC 59X or any return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with Document 6469 (Expedite Processing Request) attached to the Statute Control function. Instead, enter "W" in Field 01CCC and on the return. Next, SSPND using Action Code "620" to renumber document to Non-Master File (NMF).

  4. Suspense Correction:

    • When Statute Control returns the cleared document, enter "W" in Field 01CCC and on Form 3520-A.

    • Then SSPND 450 to have the return renumbered to NMF.

    • If Statute Control requests that the record be voided to them, RJECT 640. If RJECT is not in your profile, SSPND.

3.22.19.35.2  (01-01-2009)
Error Code 002

  1. Error Code 002 will display as follows:

    Field Designator Field Name
    CL Clear Code
    01NC Name Control
    )))) Name Control Underprint
    01EIN Employer Identification Number
    01TXP Tax Period
    02CON Care of Name Line
    02ADD Address of Foreign Trust
    02CTY City
    02ST State
    02ZIP Zip Code
    02FCC Foreign Country Code

    Reminder:

    The TIN in Field 01EIN must be an EIN. If not, research NAMEB and NAMEE. If no record, send to Entity.

  2. Error Code 002 will generate when the name control mismatched against the National Account Profile (NAP) or Entity Index File (EIF).

  3. Correction Procedures:

    • Correct coding and transcription errors. See Figure 3.22.19-18a and 18b.

      Figure 3.22.19-18a

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

      Error Code 002 — Before Correction

      Figure 3.22.19-18b

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

      Error Code 002 — After Correction

    • If the name control underprints XXXX and the EIN on the return is written in orange ink (assigned by Entity), be sure it was entered correctly, and enter a C into the clear field.

    • Compare the displayed fields with the return.

      Note:

      When corrections are made to Field 01NC, 01EIN, the computer will validate the entries with the NAP and reset the On-Line Entity (OLE) indicators as appropriate upon transmitting the ERS screen. If Error Code 002 reappears, an unpostable condition may still exist. Reverify the entries and refer to the remaining correction procedures.

    • If Field 01NC and the Name Control on Form 3520-A are the same but differ from the underprint in Field 01NC, research INOLE, NAMEB, NAMEE or ENMOD ( for pending TC 000 or TC 013) to determine the correct Name Control/EIN.

    • If Field 01NC and the Name Line on Form 3520-A are different, research INOLE to verify the Name Control.

    • If the Name Control on Form 3520-A matches the Name Control at Master File (with no name change), enter "C" in the Clear Code Field and transmit.

    • If, through research, a new EIN is located, verify the Name Control using CC INOLE.

      If ... Then ...
      the Name Controls agree 1. ensure that the Entity information matches Form 3520-A.
      2. ensure that the Address information matches Form 3520-A.
      3. Overlay Field 01EIN with the new TIN found on Master File.
      the Name Controls do not agree 1. research ENMOD for a pending Transaction Code 013:
      • if the ENMOD Name Control agrees with Form 3520-A Name Control, overlay Field 01EIN with the new TIN found on Master File and enter a "C" in the Clear Code field.
      • check correct spelling of name control (if illegible) by using INOLE or ENMOD with Field 01EIN.
      • if Form 3520-A Name Control is not on ENMOD or INOLE:
      1. SSPND 320,
      2. attach Form 4227 and notate why the return is being suspended.

    • If a name change has occurred,
      1) use SSPND 320 to route the return to Entity Control for TC 013;
      2) attach Form 4227 requesting a name change (TC 013);

    • If there is an indication that Entity Control has assigned an EIN, enter it in Field 01EIN.

    • If after researching, it is determined that the Name Control on Master File is not correct and the Entity on Master File needs to be corrected use CC SSPND to route the return to Entity Control for additional research, attach Form 4227, notating why the return is being suspended. If there is a different EIN on the attachment or a cross-reference EIN on CC INOLE at Master File, ensure that the entity information matches what the taxpayer is using on the return.

    • If a different EIN is found by researching CC NAMEB or NAMEE, overlay Field 01EIN with the new EIN found on Master File.
      IMPORTANT: When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen. If Error Code 002 reappears, an unpostable condition may exist, re-verify the entries and refer to the remainder of the correction procedures.

      Note:

      When the EIN is changed from the one the taxpayer used, issue IDRS Letter 3875C.

      Exception:

      Do not send Letter 3875C if less than 3 digits of the EIN were incorrect, or if the EIN is transposed, different or missing.

3.22.19.35.3  (01-01-2009)
Error Code 003

  1. Error Code 003 will display as follows:

    Field Designator Field Name
    CL Clear Code
    01NC Name Control / Check Digit
    01EIN Employer Identification Number
    01NME Name of Foreign Trust

  2. Error Code 003 will generate when the check digit is present but is not valid for the Employer Identification Number.

    Note:

    The letters E, G or M are invalid in the Check Digit. The first two positions of this field must be "blank" , and the last two must be "alphabetic" .

  3. Correction Procedures:

    • Correct coding and transcription errors.

    • If the check digit is not legible or is invalid, enter the Name Control in Field 01NC.

    • If the EIN on the return is not legible or is invalid, research using the command codes "NAMEB or NAMEE" to determine the correct EIN. If IDRS is not available, SSPND with Action Code "351" .

    • If unable to locate EIN, SSPND 320 and route to Entity Control using Form 4227.

    • If EIN and check digit are both legible, but do not match, enter the Name Control in Field 01NC.

    • If another EIN is found for the entity on the return or through research, correct the EIN in Field 01EIN as well as the document

      If ... Then ...
      the EIN on Form 3520-A matched the EIN and Name Control on Master File enter C in Clear Code field.
      unable to locate a EIN 1. SSPND 320.
      2. if IDRS is not available, SSPND 351.

      If ... Then ...
      another EIN is located change Field 01EIN to the correct EIN.
      another EIN is not located forward to Entity Control for proper determination.

    Note:

    When the EIN is changed from the one the taxpayer used, issue IDRS Letter 3875C.

    Exception:

    Do not send Letter 3875C if less than 3 digits of the EIN were incorrect, or if the EIN is transposed, different or missing.

  4. Suspense Correction: When the document is returned from Entity Control, enter the corrected information in Field 01NC, Field 01EIN, and on the document.

3.22.19.35.4  (01-01-2009)
Error Code 004

  1. Error Code 004 will display as follows:

    Field Designator Field Name
    CL Clear Code
    01NC Name Control
    )))) Name Control Underprint
    01EIN Employer Identification Number
    01NME Name of Foreign Trust
    02CON Care of Name Line
    02ADD Address of Foreign Trust
    02CTY City
    02ST State
    02ZIP Zip Code
    02FCC Foreign Country Code

  2. Error Code 004 will generate when any of the following conditions are present:

    • The EIN is not present at Master File (NAP).

    • The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank underprint in Field 01NC.

  3. Correction Procedures:

    • Correct coding and transcription errors.

      Reminder:

      If the TIN on the return is an SSN, research for an EIN on IDRS (NAMEE, NAMEB). If an EIN is not found, SSPND 320 to Entity.

    • Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

    • If the Name Control transcribed in Field 01NC and the Name Control on the document are the same but differ from the underprint in Field 01NC, determine how Error Code 004 is displayed.

    • If Error Code 004 is displayed with a blank underprint, drop the cursor to the bottom of the screen and transmit. Otherwise, research INOLE, NAMEB, NAMEE or ENMOD (for pending TC 000) to determine the correct Name Control & TIN.

      If ... Then ...
      TC 000 (Pending Transaction) is present on ENMOD with a Name Control that agrees with the transcribed Name Control enter a C in the Clear Code field.
      the Name Control on Form 3520-A matches the Name Control on Master File with no name change enter a C in the Clear Code field.
      the Name Control on Form 3520-A does not match the Name Control on Master File 1. Research INOLE to verify the Name Control:
      • if other information in the Entity Section of Form 3520-A matches INOLE, enter the INOLE Name Control in Field 01NC.
      • if Form 3520-A does not match INOLE, research ENMOD for a pending TC 013.
      • if the new Name Control is not on ENMOD or INOLE, SSPND 320.
      the EIN on Form 3520-A is different from the EIN on Master File 1. research INOLE to verify the Name Control.
      2. ensure that the Address information matches:
      • if the EIN and Address match, overlay Field 01EIN with the new EIN found on the Master File. When the EIN is changed from the one the taxpayer used, issue IDRS Letter 3875C.

      Exception:

      Do not send Letter 3875C if less than 3 digits of the EIN were incorrect, or if the EIN is transposed, different or missing.


      • if the EIN and Address do not match, SSPND 320 and attach Form 4227 with a notation why the return is being suspended. Attach any available research.
      there is no account present or pending 1. SSPND 320.
      2. Attach a Form 4227 and notate "NO ACCOUNT" . If IDRS is not available, SSPND 351.

      Note:

      An underprint of XXXX indicates that there is no account on the Master File, while a blank underprint indicates that the NAP has not been accessed or was not operational.

      IMPORTANT: When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen. If Error Code 004 reappears, an unpostable condition may still exist. Re-verify the entries and refer to the remainder of the correction procedures.

3.22.19.35.5  (01-01-2009)
Error Code 005

  1. Error Code 005 will display as follows:

    Field Designator Field Name
    CL Clear Code
    01EIN Employer Identification Number
    01TXP Tax Period
    01RCD Received Date
    01CCC Computer Condition Code

  2. Error Code 005 will generate when the processing date is later than the Tax Period by more than nine months, and the Received Date is not present.

  3. Correction Procedures:

    • Correct coding and transcription errors.

    • Compare the displayed fields with the return.

    • Overlay the screen with the correct information.

    • Enter a Received Date in Field 01RCD if the return is not timely filed.

    • If the Received Date is missing or illegible, determine the date as follows:
      Legible U.S. Post Office postmarked date. Accept postmark date stamped in margin by Receipt & Control.

      Note:

      If an envelope is not attached, use the postmark date stamped on the face of the return.


      Signature date (unless other information indicates signature date is invalid). Accept Revenue Officers or other IRS officials' signature date.
      If multiple dates are on the return, use the earliest date as the Received Date.

    • If no correction is necessary, but Error Code 005 is still present, use the clear code indicator to clear the error.

3.22.19.35.6  (01-01-2009)
Error Code 007

  1. Error Code 007 will display as follows:

    Field Designator Field Name
    01TXP Tax Period
    01RCD Received Date
    01CCC Computer Condition Code

  2. Error Code 007 will generate when the Received Date is earlier than the month in the Tax Period (Field 01TXP).

  3. Correction Procedures:

    • Correct coding and transcription errors.

    • Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.

      If ... Then ...
      the return is received timely delete the Received Date in Field 01RCD and enter a timely received date.
      the return was filed early to indicate a "final return" 1. delete the Received Date.
      2. enter a CCC "F" in Field 01CCC and on the return.
      3. change tax period to the month prior to the current month.

      Note:

      If the record is not cleared by the above actions, suspend 480 until the end of the year.
      there is no clear indication that the return is a "final return" 1. treat as unprocessable.
      2. initiate correspondence for clarification of the Tax Period.
      3. suspend with appropriate Action Code (215).

  4. Suspense Corrections:

    If ... Then ...
    the trust replies that the return is a "final return" 1. delete the Received Date.
    2. enter a CCC "F" in Field 01CCC and on the return.
    3. change tax period to the month prior to the current month.

    Note:

    If the record is not cleared by the above actions, suspend 480 until the end of the year.
    1. the trust replies that the return is not a "final return."
    2. the trust did not reply or the reply is incomplete or insufficient to make a determination.     		1. suspend 480.
    2. attach Form 4227 notating, "Return to be held and processed at the end of the tax period" .

3.22.19.35.7  (01-01-2009)
Error Code 010

  1. Error Code 010 will generate as follows:

    Field Designator Field Name
    01RCD Received Date
    01NME Name of Foreign Trust
    01CCC Computer Condition Code
    Section 02 Section 02 present / not present
    Section 03 Section 03 present / not present
    Section 04 Section 04 present / not present
    Section 05 Section 05 present / not present
    Section 06 Section 06 present / not present
    Section 07 Section 07 present / not present
    Section 08 Section 08 present / not present

  2. Error Code 010 will generate when Computer Condition Code "G" is present and fields other than 01RCD, and 01CCC contain entries.

  3. Correction Procedures:

    • Correct coding and transcription errors.

    • Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.

    • Determine if CCC "G" was input correctly:

    • Delete CCC "G" if edited, except when the return is notated "Amended" , "Superseding" , "Corrected" , etc.

    • If there is any doubt as to whether or not a return is an amended return, research IDRS for a posting of a TC 150 with CC BMFOLT.

      If ... Then ...
      CCC "G" was input correctly 1. DLSEC to delete all sections except Section 01.
      2. delete the invalid entries that are present in Section 01.
      CCC "G" was input incorrectly 1. determine from Form 3520-A if any fields are required in Sections 02 through 08. If required, GTSEC and enter the required data.
      2. ensure that the Section 01 fields are correct.
      3. delete the "G" code in Field 01CCC.
      If the CCC "G" was input correctly, but the computer indicates that it is looking for more data (other than the received date, if missing) Delete Sections 02 - 08 and any extraneous fields (including Field 01NME) in Section 01.

3.22.19.35.8  (01-01-2009)
Error Code 014

  1. Error Code 014 as follows:

    Field Designator Field Name
    01EIN Employer Identification Number
    02CON Care of Name Line
    02ADD Address of Foreign Trust
    02CTY City
    02ST State
    02ZIP Zip Code
    02FCC Foreign Country Code

  2. Error Code 014 will generate when there is an inconsistency between the Address, City, State, and Zip Code.

  3. Correction Procedures:

    • Correct coding and transcription errors.

    • Compare displayed fields with the return.

    • If still unable to determine the foreign address on the return to be located in a foreign country, then:

      If ... Then ...
      there is a valid country code in Field 02FCC Field 02ST must have a period followed by a blank space, and Field 02ZIP must be blank
      the foreign address is in a foreign country, or, the foreign address does not have a corresponding country code 1. refer to Exhibit 3.22.19-7 for a valid Country Code.
      2. enter "OC" as the foreign country code, if no valid country code is found.

      Note:

      The data entered cannot exceed the maximum number of character spaces for each field.

3.22.19.35.9  (01-01-2009)
Error Code 015 – Foreign Address

  1. Error Code 015 will display as follows:

    Field Designator Field Name
    02FAD Foreign Address
    02ADD Street Address
    02CTY City
    02ST State
    02ZIP Zip Code

  2. Invalid Condition – Error Code 015 will generate when any of the following conditions are present.

    • Field 02ST has an entry other than "." (period/space) when Field 02FAD is present.

    • Field 02ZIP has an entry when Field 02FAD is present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare displayed fields with the return. If incorrect, overlay the screen display with the correct information.

      If ... Then ...
      A foreign address is present in Field 02FAD 1. Field 02ST must contain period/space.

      2. Delete any entry in Field 02ZIP.
      A foreign address is not present in Field 02FAD Check return for foreign address
      A foreign address is present on the return 1. Enter the foreign address in Field 02FAD.

      Note:

      If additional space is required, continue entering the address in Field 02ADD.



      2. Field 02CTY must contain the appropriate foreign country code.

      3. Field 02ST must contain "." (period/space).

      4. Delete any entry in Field 02ZIP.
      A foreign address is not present on the return 1. Verify the address on the return is not a foreign address.

      2. Delete Field 02FAD and enter the address off of the return in Fields 02ADD, 02CTY, 02ST, 02ZIP.

3.22.19.35.10  (01-01-2009)
Error Code 016

  1. Error Code 016 as follows:

    Field Designator Field Name
    01EIN Employer Identification Number
    02CON Care of Name Line
    02ADD Address of Foreign Trust
    02CTY City
    02ST State
    02ZIP Zip Code
    02FCC Foreign Country Code

  2. Error Code 016 will generate when the Zip Code is inconsistent with the Major City Code or State Code.

  3. Correction Procedures:

    • Correct coding and transcription errors. See Figure 3.22.19-19.

      Figure 3.22.19-19

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

      Error Code 016

    • Compare displayed fields with the return.

    • The zip code field is used only with U.S. or U.S. Possession addresses.

    • If still unable to determine the address on the return to be located in a major city, then:

      If ... Then ...
      the address is in a major city 1. refer to Document 7475 (Major City Codes).
      2. if only the first three digits of the Zip Code can be determined, enter "01" in the fourth and fifth digits.
      the address is not in a major city 1. refer to Document 7475 (Major City Codes).
      2. enter the first three valid digits for the state followed by "01" .

      Note:

      The data entered cannot exceed the maximum number of character spaces for each field. Refer to Document 7475 (State Abbreviations, Major City Codes and Address Abbreviations) or See Exhibit 3.22.19-4 and Exhibit 3.22.19-2.

    • Edit accordingly. If an address appears in the old APO/FPO format, convert to the new State Code abbreviation, based on the Zip Code. For example, if the old address appears as "APO New York, NY 091XX" , convert to read as "APO AE 091XX" .

3.22.19.35.11  (01-01-2009)
Error Code 026

  1. Error Code 026 will display as follows:

    Field Designator Field Name
    CL Clear Code
    01EIN Employer Identification Number
    01TXP Tax Period
    )))) Tax Period Underprint
    01CCC Computer Condition Code

  2. Error Code 026 will generate when the following conditions are present:

    • The Tax Period underprint does not agree with the month on the Entity Index File.

    • An "F" is not present in Field 01CCC.

  3. Correction Procedures:

    • Correct coding and transcription errors.

    • Compare the displayed fields with the return.

    • The tax period may underprint, because the EIN was incorrectly transcribed (the underprint is the tax period month of the incorrect EIN).

      If ... Then ...
      the Tax Period on Form 3520-A does not match Field 01TXP change Field 01TXP to agree with Form 3520-A.

      Note:

      For further instruction for correcting Field 01TXP, See IRM 3.22.19.6.4.

      the Tax Period on Form 3520-A does not match the underprint See IRM 3.22.19.6.4 and process as instructed.

    • If the tax period ends on one of the first three days of a month, the tax period (Field 01TXP) shows the previous month. (e.g. tax period ends May 3, 2008 = Field 01TXP must read 200804)

    • If the EIN has been changed for any reason, access INOLE to determine if the Fiscal Year month (FYM) on Master file matches the FYM on Form 3520-A.

      If ... Then ...
      INOLE does not match Form 3520-A access ENMOD to determine the Tax Period.
      the entity is present on INOLE but the FYM is not present 1. SSPND 320.
      2. attached Form 4227 and notate "ESTABLISH FYM" .

3.22.19.35.11.1  (01-01-2009)
Initial Returns

  1. Initial returns may be for a short period or for a full 12 months.

  2. Access INOLE to determine if the Fiscal Year Month (FYM) on Master File matches the FYM on Form 3520-A.

    If ... Then ...
    INOLE does not match Form 3520-A If, on an initial return, the taxpayer on the return differed from INOLE, input TC 016, following local procedures.
    the entity is present on INOLE but the FYM is not present 1. SSPND 320.
    2. attach Form 4227 and notate "ESTABLISH FYM" .

  3. ENMOD — If INOLE was not successful, access ENMOD to determine if a pending TC 016 (Miscellaneous Entity Change) is present that matches the Fiscal Year Month (FYM) on Form 3520-A.

    If ... Then ...
    a pending TC 016 is present enter C in the Clear Code field.
    a pending TC 016 is not present or the TC 016 which is present does not match Form 3520-A access BMFOLI to determine the Tax Period. (Input TC 016 following local procedures)

  4. BMFOLI – If INOLE and ENMOD were not successful, access BMFOLI to determine if any returns have posted for MFT 42 (a "Y" in the "RET PST" column). If unable to determine the correct FYM, then correspond (IDRS Letter 3653C) with the taxpayer.

    If ... Then ...
    MFT 42 is not present enter C in the Clear Code field.
    MFT 42 is present but no prior posting is present SSPND 351 & attach a Form 4227 for input of a TC 016.
    MFT 42 is present and prior posting is present which match the return SSPND 351 & attach a Form 4227 for input of a TC 016.

3.22.19.35.12  (01-01-2009)
Error Code 996

  1. Error Code 996 will be display as follows:

    Field Designator Field Name Location
    CL Clear Code  
    01TXP Tax Period  
    0517N US Owner Name Pg. 2 Line 17b(i)
    0517T US Owner TIN Pg. 2 Line 17b(ii)
    0517D Distribution Date Pg. 2 Line 17b(iii)
    0517F FMV Pg. 2 Line 17b(iv)

  2. Error Code 996 will generate when the Owner TIN line is blank (Field 0517T) and a significant entry appears in Fields 0517N, 0517D or 0517F.

  3. Compare the displayed fields with the return. If incorrect, overlay with the correct information.

    If ... Then ...
    Field 0517T was not transcribed, but an entry is present on Form 3520-A enter the TIN onto the ERS system, Field 0517T
    Field 0517T is not present on Form 3520-A, or 1. Research CC NAMES, NAMEE, NAMEI , NAMEB for a TIN, then enter on ERS system if not found.
    If no TIN is found Enter a C in the Clear Code field.

3.22.19.35.13  (01-01-2009)
Error Code 998

  1. Error Code 998 will be display as follows:

    Field Designator Field Name Location
    01TXP Tax Period  
    03CBX US Agent Checkbox Pg. 1 Line 2
    03L3A US Agent Name Pg. 1 Line 3a
    03L3B US Agent TIN Pg. 1 Line 3b

  2. Error Code 998 will generate when:

    1. The US Agent checkbox (Field 03CBX) contains a valid character of "1" and Fields 03L3A and 03L3B are blank.

    2. Field 03CBX contains a valid character of "2" and Fields 03L3A and/or 03L3B contain a significant entry.

  3. Compare the displayed fields with the return. If incorrect, overlay with the correct information. See Figure 3.22.19-20a and 22b.

    If ... Then ...
    Field 03CBX contained an entry other than "1 or 2" review 3520-A for a significant entry in Lines 3a and 3b
    no entry on Lines 3a and 3b enter valid character "2" into Field 03CBX
    a significant entry appears on Lines 3a and 3b enter valid character "1" into Field 03CBX
    a significant entry appears on Lines 3a and 3b and Field 03CBX has both "Yes & No" boxes checked enter a "1" into Field 03CBX.
    a significant entry only appears in Field 03L3A or on Line 3a. research IDRS CC's NAMEB and NAMEE to locate the TIN. If no TIN is found, delete entry in Field 03L3A and 033BT. If present, also change Field 03CBX to "2" .
    a significant entry appears in Field 03L3B and 033BT, but no entry appears in Field 03L3A delete Field 03L3B and 033BT, and change Field 03CBX to "2"
    a significant entry only appears in Field 03L3B, or Line 3b. research IDRS CC INOLE and/or ENMOD for name. Also look elsewhere on return and any attachments.

    Figure 3.22.19-20a

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

    Error Code 998 — Before Correction

    Figure 3.22.19-20b

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

    Error Code 998 — After Correction

Exhibit 3.22.19-1  (01-01-2009)
2008 Form 3520 Field Designators

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

Exhibit 3.22.19-2  (01-01-2009)
Street Designator Abbreviations (Street Suffixes)

Word Abbreviation Word Abbreviation
Alley ALLY Dale DL
Annex ANX Dam DM
Arcade ARC Divide DV
Avenue AVE Drive DR
Bayou BYU Estates EST
Beach BCH Expressway EXPY
Bend BND Extension EXT
Bluff BLF Fall(s) FL(S)
Bottom BTM Ferry FRY
Boulevard BLVD Field FLD
Branch BR Flats FLT
Bridge BDG Ford FRD
Brook BRK Forest FRST
Burg BG Forge FRG
Bypass BYP Fork(s) FRK(S)
Camp CP Fort FT
Canyon CYN Freeway FWY
Cape CPE Gardens GRDNS
Causeway CSWY Gateway GTWY
Center CTR Glen GLN
Circle CIR Green GRN
Cliffs CLFS Grove GRV
Club CLB Harbor HBR
Corner(s) COR(S) Haven HVN
Course CRSE Heights HGTS
Court(s) CT(S) Highway HWY
Cove CV Hill(s) HL(S)
Creek CRK Hollow HOLW
Crescent CRES Inlet INLT
Crossing XING Island(s) IS(S)
Word Abbreviation Word Abbreviation
Isle ISLE Point PT
Junction JCT Port PRT
Key KY Prairie PR
Knolls KNLS Radial RADL
Lake(s) LK(S) Ranch RNCH
Landing LNDG Rapids RPDS
Lane LN Rest RST
Light LGT Ridge RGD
Local LCL River RIV
Locks LCKS Road RD
Lodge LDG Row ROW
Loop LOOP Run RUN
Mall MALL Shoal(s) SHL(S)
Manor MNR Shore(s) SHR(S)
Meadows MDWS Spring(s) SPG(S)
Mill(s) ML(S) Spur SPUR
Mission MSN Square SQ
Mountain MTN Station STA
Neck NCK Stravenue STRA
Orchard ORCH Stream STRM
Oval OVAL Street ST
Park PRK Summit SMT
Parkway PKY Terrace TER
Pass PASS Trace TRCE
Path PTH Trail(er) TRL(R)
Pike PKE Tunnel TUNL
Pines PNS Turnpike TPKE
Place PL Union UN
Plain(s) PLN(S) Valley VLY
Plaza PLZ Viaduct VIA
Word Abbreviation Word Abbreviation
View VW Walk WALK
Village VLG Way WAY
Ville VL Wells WLS
Vista VIS    

Exhibit 3.22.19-3  (01-01-2009)
Major City Codes

MCC City Zip MCC City Zip
AA Augusta, ME 043 BL Biloxi, MS 395
AB Abeline, TX 796 BM Bethlehem, PA 180
AC Atlantic City, NJ 084 BO Boston, MA 021, 022
AD Aberdeen, SD 574 BP Bridgeport, CT 066
AG Augusta, GA 309 BR Baton Rouge, LA 708
AH Anaheim, CA 928 BS Boise, ID 837
AK Akron, OH 443 BT Beaumont, TX 777
AL Albany, NY 122 BU Burlington, VT 054
AM Amarillo, TX 791 BX Bronx, NY 104
AN Anchorage, AK 995 CA Canton, OH 447
AO Aurora, IL 605 CB Cambridge, MA 021, 022
AQ Albuquerque, NM 871 CC Corpus Christi, TX 784
AR Arlington, VA 222 CD Camden, NJ 081
AS Ashville, NC 288 CE Charlotte, NC 282
AT Atlanta, GA 303, 311 CG Chattanooga, TN 374
AU Austin, TX 787 CH Chicago, IL 606
AW Allentown, PA 181 CI Cicero, IL 606
AX Alexandria, VA 223 CL Cleveland, OH 441
AY Albany, GA 317 CM Columbus, GA 319
AZ Aurora, CO 800 CN Cincinnati, OH 452
BA Baltimore, MD 212 CO Columbus, OH 432
BD Bakersfield, CA 933 CR Cedar Rapids, IA 524
BE Berkeley, CA 947 CS Colorado Springs, CO 809
BF Buffalo, NY 142 CT Charleston, SC 294
BI Birmingham, AL 352 CU Columbia, SC 292
BK Brooklyn, NY 112 CW Charleston, WV 253
MCC City Zip MCC City Zip
CY Cheyenne, WY 820 FO Fresno, CA 937
DA Dallas, TX 752, 753 FR Fall River, MA 027
DB Dearborn, MI 481 FT Flint, MI 485
DC Washington, DC 200 FW Fort Worth, TX 761
DE Detroit, MI 482 FY Fort Wayne, IN 468
DF Daytona Beach, FL 320, 321 GA Galveston, TX 775
DL Duluth, MN 558 GB Green Bay, WI 543
DM Des Moines, IA 503 GL Glendale, CA 912
DN Denver, CO 802 GO Greensboro, NC 274
DP Davenport, IA 528 GR Grand Rapids, MI 495
DQ Dubuque, IA 520 GV Greenville, SC 296
DT Decatur, IL 625 GW Greenwood, MS 389
DU Durham, NC 277 GY Gary, IN 464
DY Dayton, OH 454 HA Hamilton, OH 450
EL Elizabeth, NJ 072 HB Huntington Beach, CA 926
EN Evanston, OH 602 HE Helena, MT 596
EO East Orange, NJ 070 HD Hartford, CT 061
EP El Paso, TX 799 HG Harrisburg, PA 171
ER Erie, PA 165 HI Hialeah, FL 330
ES East St. Louis, IL 622 HL Hialeah, FL 968
EU Eugene, OR 974 HM Hammond, IN 463
EV Evansville, IN 477 HN Huntington, WV 257
FA Fargo, ND 581 HO Houston, TX 770-772
FE Florence, SC 295 HP Hampton, VA 236
FG Flushing, NY 113 HS Hackensack, NJ 076
FL Fort Lauderdale, FL 333 HT Hattiesburg, MS 394
MCC City Zip MCC City Zip
HU Huntsville, AL 358 LO Lorain, OH 440
HW Hollywood, FL 330 LP Lancaster, PA 176
ID Inglewood, CA 903 LR Little Rock, AR 722
IE Independence, MO 640 LU Lubbock, TX 794
IN Indianapolis, IN 462 LV Las Vegas, NV 891
IR Irving, TX 750 LW Lakewood, CO 802
JA Jamaica, NY 114 LX Lexington, KY 405
JC Jersey City, NJ 073 LY Lynn, MA 019
JN Jackson, MS 392 MA Macon, GA 312
JO Johnstown, PA 159 MD Meridian, MS 393
JT Joliet, IL 604 ME Memphis, TN 381
JV Jacksonville, FL 322 MF Miami, FL 330-332, 340
KA Kansas City, KS 661 MG Montgomery, AL 361
KC Kansas City, MO 641 MI Metairie, LA 700
KE Kenosha, WI 531 MN Madison, WI 537
KN Knoxville, TN 379 MO Mobile, AL 366
KZ Kalamazoo, MI 490 MR Manchester, NH 031
LA Los Angeles, CA 900 MS Minneapolis, MN 554
LB Long Beach, CA 907, 908 MW Milwaukee, WI 532
LC Lake Charles, LA 706 MZ Mesa, AZ 852
LD Laredo, TX 780 NA Nashville, TN 372
LE Louisville, KY 402 NB New Brunswick, NJ 089
LG Lansing, MI 489 ND New Bedford, MA 027
LI Long Island City, NY 111 NE Newtown, PA 021
LM Lowell, MA 018 NF Niagra Falls, NY 143
LN Lincoln, NE 685 NH New Haven, CT 065
MCC City Zip MCC City Zip
NK Neward, NY 071 PU Pueblo, CO 810
NN Newport News, VA 071 PX Phoenix, AZ 850
NO New Orleans, LA 701 PZ Parma, OH 441
NV Norfolk, VA 235 QU Qunicy, MA 021
NW North Hollywood, CA 916 RA Racine, WI 534
NY New York, NY 100-102 RC Rochester, NY 146
OA Oakland, CA 946 RD Reading, PA 196
OC Oklahoma City, OK 731 RE Reno, NV 895
OG Ogden, UT 844 RF Rockford, IL 61
OM Omaha, NE 681 RI Richmond, VA 232
OP Oak Park, IL 603 RK Far Rockaway, NY 116
OR Orlando, FL 328 RL Raleigh, NC 276
PA Port Arthur, TX 776 RO Roanoke, NC 240
PD Pasadena, CA 911 RS Riverside, CA 925
PE Pensacola, FL 325 SA Santa Ana, CA 927
PH , PA 191 SB South Bend, IN 466
PI Pittsburgh, PA 152 SC Sacramento, CA 958
PK Parkersburg, WV 261 GS Savannah, GA 314
PL Peoria, IL 616 SD San Diego, CA 921
PM Portsmouth, VA 237 SE Seattle, WA 981, 987
PN Patterson, NJ 074 SF San Francisco, CA 941, 962–966
PO Portland, OR 972 SG Saginaw, MI 486
PR Providence, RI 029 SH Shreveport, LA 711
PS Portsmouth, NH 038 SI Staten Island, NY 103
PT Portland, ME 041 SJ San Jose, CA 951
MCC City Zip MCC City Zip
SK Schenectady, NY 123 VB Virginia Beach, VA 235
SL St. Louis, MO 631 VN Van Nuys, CA 914
SM Shawnee Mission, KS 662 WA West Allis, WI 532
SN Stockton, CA 952 WB Wilkes Barre, PA 187
SO San Antonio, TX 782 WC West Valley City, UT 841
SP St. Petersburg, FL 337 WE Worcester, MA 016
SQ Spartensburg, SC 293 WF Wichita Falls, TX 763
SR San Bernardino, CA 924 WH Wheeling, WV 260
SS Silver Spring, MD 209 WI Wilmington, DE 198
ST Stamford, CT 069 WK Wichita, KS 672
SU St. Paul, MN 551 WL Waterloo, IA 507
SV Somerville, MA 021 WM Williamsport, PA 177
SW Spokane, WA 992 WN Wilmington, OH 284
SX Sioux City, IA 511 WO Warren, OH 444
SY Syracuse, NY 132 WP West Palm Beach, FL 334
TA Tampa, FL 336 WR Warren, WI 480
TC Tacoma, WA 983, 984 WS Winston-Salem, NC 271
TH Terre Haute, IN 478 WT Waterbury, CT 067
TL Tallahassee, FL 323 WX Waco , TX 767
TN Torrence, CA 905 XA Springfield, MA 011
TO Toledo, OH 436 XC Scranton, PA 185
TP Topeka, KS 666 XH Springfield, OH 455
TR Trenton, NJ 086 XJ San Juan, PR 009
TS Tulsa, OK 741 XL Springfield, IL 627
TU Tucson, AZ 857 XM St. Joseph, MO 645
UT Utica, NY 135 XO Springfield, MO 658
MCC City Zip MCC City Zip
XR Salem, OR 973 YO Youngstown, OH 445
XU Salt Lake City, UT 841 YR York, PA 174
YK Yonkers, NY 107      

Exhibit 3.22.19-4  (01-01-2009)
State Codes

Abbreviation / State Abbreviation / State
AL Alabama MT Montana
AK Alaska NE Nebraska
AZ Arizona NV Nevada
AR Arkansas NH New Hampshire
CA California NJ New Jersey
CO Colorado NM New Mexico
CT Connecticut NY New York
DE Delaware NC North Carolina
DC District Of Columbia ND North Dakota
FL Florida OH Ohio
GA Georgia OK Oklahoma
HI Hawaii OR Oregon
ID Idaho PA Pennsylvania
IL Illinois RI Rhode Island
IN Indiana SC South Carolina
IA Iowa SD South Dakota
KS Kansas TN Tennessee
KY Kentucky TX Texas
LA Louisiana UT Utah
ME Maine VT Vermont
MD Maryland VA Virginia
MA Massachusetts WA Washington
MI Michigan WV West Virginia
MN Minnesota WI Wisconsin
MS Mississippi WY Wyoming
MO Missouri    
APO/FPO State Codes U.S. POSSESSION/Territory State Codes
AA APO/FPO Americas AS American Samoa
AE APO/FPO Europe FM Federated States of Micronesia
AP APO/FPO Pacific GU Guam
    MH Marshall Islands
    MP Northern Mariana Island
    PR Puerto Rico
    VI Virgin Islands (US)

Exhibit 3.22.19-5  (01-01-2009)
Province, State and Territory Abbreviations

Australia State Abbreviation Postal Codes
Australian Capital Territory ACT 2000-2999
New South Wales NSW 2000-2999
Northern Territory NT 0800-0899
Queensland QLD 4000-4999
South Australia SA 5000-5799
Tasmania TAS 7000-7499
Victoria VIC 3000-3999
Western Australia WA 6000-6799
Brazil State Abbreviation
Acre AC
Alagoas AL
Amapa AP
Amazonas AM
Bahia BA
Ceara CE
Distrito Federal DF
Esperito Santo ES
Goias GO
Maranhao MA
Mato Grosso MT
Mato Grosso do Sul MS
Minas Gerais MG
Parana PR
Paraiba PB
Para PA
Pernambuco PE
Piaui PI
Rio Grande do Norte RN
Rio Grande do Sul RS
Rio de Janeiro RJ
Rondonia RO
Roraima RR
Santa Catarina SC
Sergipe SE
Sao Paulo SP
Tocantins TO
Canada Province/Territory Abbreviation Postal Codes Begin With
Alberta AB T
British Columbia BC V
Manitoba MB R
New Brunswick NB E
Newfoundland and Labrador NL A
Northwest Territories NT X
Nova Scotia NS B
Nunavut NU X
Ontario ON K, L, M, N, P
Prince Edward Island PE C
Quebec QC G, H, J
Saskatchewan SK S
Yukon YT Y
Cuba Provincias Abbreviation
Camaguey CG
Ciego de Avila CA
Cienfuegos CF
Ciudad di La Habana CH
Gramma (Bayamo) GR
Guantanamo GT
Holguin HO
La Habana HA
Matazas MT
Municipio Especial Isla de la Juventud IJ
Pinar del Rio PR
Sancti Spiritus SS
Santiago de Cuba SC
(Victoria de) Las Tunas LT
Villa Clara VC
Italy Provincia Abbreviation
Agrigento AG
Alessandria AL
Ancona AN
Aosta/Aoste AO
Arezzo AR
Ascoli Piceno AP
Asti AT
Bari BA
Belluna BL
Beneveto BN
Bergamo BG
Biella BI
Bologna BO
BolozanoBolzen BZ
Brescia BS
Brindisi BR
Cagliari CA
Caltanisetta CL
Campobasso CB
Caserta CE
Catania CT
Catanzaro CZ
Chieti CH
Como CO
Cosenza CS
Cremona CZ
Crotone KR
Cuneo CN
Enna EN
Ferrara FE
Firenze FI
Foggia FG
Forli FO
Frosinone FR
Genova GE
Gorizia GO
Grosseto GR
Imperia IM
Isernia IS
L'Aquila AQ
La Spezia SP
Latina LT
Lecce LE
Livorno LI
Lodi LO
Lucca LU
Macerata MC
Mantova MN
Massa-Carrara MS
Matera MT
Messina ME
Milano MI
Modena MO
Napoli NA
Novara NO
Nuoro NU
Oristano OR
Padova PD
Palermo PA
Parma PR
Pavia PV
Perugia PG
Pesaro-Urbino PS
Pescara PE
Piacenza PC
Pisa PI
Pistoia PT
Pordenone PN
Potenza PZ
Prato PO
Ragusa RG
Pavenna RA
Peggio de Calabria RC
Reggio nell'Emilia RE
Rieti RI
Rimini RN
Roma RM
Rovigo RO
Salerno SA
Sassari SS
Savona SV
Siena SI
Siracusa SR
Sondrio SO
Taranto TA
Teramo TE
Terni TR
Torino TO
Trapani TO
Trento TN
Treviso TV
Trieste TS
Udine UD
Varese VA
Venezia VE
Verbania VB
Vercelli VC
Verona VR
Vibo Valentia VV
Vincenza VI
Viterbo VT
Mexico State Abbreviation
Aguascalientes AGS
Baja California Norte BCN
Baja California Sur BCS
Campeche CAM
Chiapas CHIS
Chihuahua CHIH
Coahuila COAH
Colima COL
Distrito Federal DF
Durango DGO
Guanajuato GTO
Guerrero GRO
Hidalgo HGO
Jalisco JAL
Mexico MEX
Michoacan MICH
Morelos MOR
Nayarit NAY
Nuevo Leon NL
Oaxaca OAX
Puebla PUE
Queretaro QRO
Quintana ROO QROO
San Luis Potosi SLP
Sinaloa SIN
Sonora SON
Tabasco TAB
Tamaulipas TAMPS
Tlaxcala TLAX
Veracruz VER
Yucatan YUC
Zacatecas ZAC
The Netherlands Province Abbreviation
Drenthe DR
Flevoland FLD
Friesland FR
Gelderland GLD
Groningen GN
Lemburg LB
North Brabant NB
North Holland NH
Overijssel OV
South Holland ZH
Utrecht UT
Zeeland SLD

Exhibit 3.22.19-6  (01-01-2009)
Foreign Country and Country Codes (Entity Section Only - Form 3520, Line 1h)

Country name Code
Abu Dubai AE
Afghanistan AF
Akrotiri AX
Aland Island XI
Albania AL
Algeria AG
Andorra AN
Angola AO
Anguilla AV
Antarctic Lands FS
Antarctica AY
Antigua AC
Antigua and Barbuda AC
Argentina AR
Armenia AM
Aruba AA
Ascension Island XA
Ashmore and Cartier Islands AT
Australia AS
Austria AU
Azerbaijan AJ
Azores XZ
Bahamas BF
Bahrain BA
Baker Island FQ
Balearic Islands SP
Bangladesh BG
Barbados BB
Barbuda AC
Bassas da India BS
Belarus BO
Belgium BE
Belize BH
Benin (Dahomey) BN
Bermuda BD
Bhutan BT
Bolivia BL
Bonaire NT
Bosnia and Herzegovina BK
Botswana BC
Bouvet Island BV
Brazzaville (Capital of Republic of Congo) CF
Brazil BR
British Indian Ocean Territory IO
British Virgin Islands VI
Brunei BX
Bulgaria BU
Burkina Faso UV
Burma BM
Burundi BY
Caicos Islands TK
Cambodia CB
Cameroon CM
Canada CA
Canary Islands XY
Cape Verde CV
Cartier Island AT
Cayman Islands CJ
Central African Republic CT
Chad CD
Channel Islands XC
Chile CI
China, People's Republic of (Including Inner Mongolia, Tibet and Manchuria) CH
Christmas Island KT
Clipperton Island IP
Cocos (Keeling) Islands CK
Colombia CO
Comoros CN
Congo, Republic of (Brazzaville) CF
Congo, Democratic Republic of (Kinshasa) (formerly Zaire) CG
Cook Islands CW
Coral Sea Islands CR
Corsica FR
Costa Rica CS
Cote d′Ivoire (Ivory Coast) IV
Croatia HR
Cuba CU
Cyprus CY
Czech Republic EZ
Dem. People's Rep. of Korea (North) KN
Dem. Rep. of Congo (Kinshasa) (formerly Zaire) CG
Dem. Rep. of Timor-Leste TT
Denmark DA
Dhekelia DX
Djibouti DJ
Dominica DO
Dominican Republic DR
Dubai AE
East Timor TT
Ecuador EC
Egypt EG
El Salvador ES
Eleuthera Island BF
England XE
Equatorial Guinea EK
Eritrea ER
Estonia EN
Ethiopia ET
Europa Island EU
Falkland Islands (Islas Malvinas) FK
Faroe Islands FO
Fiji FJ
Finland FI
France FR
French Guiana FG
French Polynesia FP
French Southern and Antarctic Lands FS
Futuna WF
Gabon GB
Gambia GA
Gaza Strip GZ
Georgia GG
Germany GM
Ghana GH
Gibraltar GI
Glorioso Islands GO
Great Britain (United Kingdom) UK
Greece GR
Greenland GL
Grenada GJ
Grenadines VC
Guadeloupe GP
Guatemala GT
Guernsey GK
Guinea GV
Guinea-Bissau PU
Guyana GY
Haiti HA
Heard Island and McDonald Islands HM
Holy See VT
Honduras HO
Hong Kong HK
Howland Island HQ
Hungary HU
Iceland IC
India IN
Indonesia (Including Bali, Belitung, Flores, Java, Moluccas and Sumatra) ID
Iran IR
Iraq IZ
Ireland, Republic of EI
Isle of Man IM
Israel IS
Italy IT
Jamaica JM
Jan Mayen JN
Japan JA
Jarvis Island DQ
Jersey JE
Johnston Atoll JQ
Jordan JO
Juan de nova Island JU
Kazakhstan KZ
Kenya KE
Kingman Reef KQ
Kiribati KR
Korea, Dem People's Republic of (North) KN
Korea, Republic of (South)

Note:

Use when only Korea is present

 KS
Kosovo, Republic of KV
Kurile Islands RS
Kuwait KU
Kyrgyzstan KG
Laos LA
Latvia LG
Lebanon LE
Lesotho LT
Liberia LI
Libya LY
Liechtenstein LS
Lithuania LH
Luxembourg LU
Macau MC
Macedonia (formerly Republic of Yugoslav) MK
Madagascar (Malagasy Republic) MA
Malawi MI
Malaysia MY
Maldives MV
Mali ML
Malta MT
Martinique MB
Mauritania MR
Mauritius MP
Mayotte MF
McDonald Island HM
Mexico MX
Midway Islands MQ
Miquelon SB
Moldova MD
Monaco MN
Mongolia MG
Montenegro MJ
Montserrat MH
Morocco MO
Mozambique MZ
Myanmar XM
Namibia WA
Nauru NR
Navassa Island BQ
Nepal NP
Netherlands NL
Netherlands Antilles NT
Nevis SC
New Caledonia NC
New Zealand NZ
Nicaragua NU
Niger NG
Nigeria NI
Niue NE
Norfolk Island NF
North Korea KN
Northern Grenadines VC
Northern Ireland XN
Norway NO
Oman MU
Other Countries XX
Pakistan PK
Palmyra Atoll LQ
Panama PM
Papua New Guinea PP
Paracel Islands PF
Paraguay PA
Peru PE
Philippines RP
Pitcairn Islands PC
Poland PL
Portugal PO
Principe TP
Qatar QA
Redonda VI
Republic of Korea (South) KS
Republic of Singapore SN
Reunion RE
Romania RO
Russia RS
Rwanda RW
Ryukyu Islands JA
Samoa WS
San Marino SM
Sao Tome and Principe TP
Sarawak MY
Saudi Arabia SA
Scotland XS
Senegal SG
Serbia RB
Seychelles SE
Sierra Leone SL
Singapore SN
Slovak Republic XR
Slovakia LO
Slovenia SI
Solomon Islands BP
Somalia SO
South Africa SF
South Georgia and the South Sandwich Islands SX
South Korea KS
South Sandwich Island SX
Spain SP
Spratly Islands PG
Sri Lanka CE
St. Barthelemy TB
St. Christopher SC
St Helena SH
St Kitts and Nevis (Includes St. Christopher) SC
St Lucia ST
St. Martin RN
ST Miquelon SB
St Pierre and Miquelon SB
St Vincent and The Grenadines (Northern Grenadines) VC
Sudan SU
Suriname NS
Svalbard SV
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Tahiti (French Polynesia) FP
Taiwan TW
Tajikistan TI
Tanzania, United Republic of TZ
Thailand TH
The Bahamas BF
The Gambia GA
The Netherlands NL
Timor, East TT
Timor-Leste TT
Togo TO
Tokelau TL
Tonga TN
Tortola VI
Trinidad and Tobago TD
Tristan Da Cunha XT
Tromelin Island TE
Tunisia TS
Turkey TU
Turkmenistan TX
Turks and Caicos Islands TK
Tuvalu TV
Uganda UG
Ukraine UP
United Arab Emirates AE
United Kingdom UK
Uruguay UY
Uzbekistan UZ
Vanuatu NH
Vatican City VT
Venezuela VE
Vietnam VM
Virgin Islands, British VI
Wake Island WQ
Wales XW
Wallis and Futuna WF
West Bank WE
Western Sahara WI
Western Samoa WS
Windward Island VC
Yemen YM
Yugoslavia YI
Zaire (Democratic Republic of Congo) CG
Zambia ZA
Zimbabwe ZI

Exhibit 3.22.19-7  (01-01-2009)
Country Codes (Lines 2g, 3g, 6a, 6b and 21)

Country name FIPS Code Sovereignty
Afghanistan AF  
Akrotiri AX United Kingdom
Albania AL  
Algeria AG  
American Samoa AQ United States
Andorra AN  
Angola AO  
Anguilla AV United Kingdom
Antarctica AY None
Antigua and Barbuda AC  
Argentina AR  
Armenia AM  
Aruba AA Netherlands
Ashmore and Cartier Islands AT Australia
Australia AS  
Austria AU  
Azerbaijan AJ  
Bahamas, The BF  
Bahrain BA  
Baker Island FQ United States
Bangladesh BG  
Barbados BB  
Belarus BO  
Belgium BE  
Belize BH  
Benin BN  
Bermuda BD United Kingdom
Bhutan BT  
Bolivia BL  
Bosnia and Herzegovina BK  
Botswana BC  
Bouvet Island BV Norway
Brazil BR  
British Indian Ocean Territory IO United Kingdom
Brunei BX  
Bulgaria BU  
Burkina Faso UV  
Burma BM  
Burundi BY  
Cambodia CB  
Cameroon CM  
Canada CA  
Cape Verde CV  
Cayman Islands CJ United Kingdom
Central African Republic CT  
Chad CD  
Chile CI  
China, People's Republic of (including Inner Mongolia, Tibet and Manchuria) CH  
Christmas Island KT Australia
Clipperton Island IP France
Cocos (Keeling) Islands CK Australia
Colombia CO  
Comoros CN  
Congo (Brazzaville) CF  
Congo, Democratic of (Kinshasa) CG  
Cook Islands CW New Zealand
Coral Sea Islands CR Australia
Costa Rica CS  
Cote d′Ivoire (Ivory Coast) IV  
Croatia HR  
Cuba CU  
Cyprus CY  
Czech Republic EZ  
Denmark DA  
Dhekelia DX United Kingdom
Djibouti DJ  
Dominica DO  
Dominican Republic DR  
East Timor TT  
Ecuador EC  
Egypt EG  
El Salvador ES  
Equatorial Guinea EK  
Eritrea ER  
Estonia EN  
Ethiopia ET  
Falkland Islands (Islas Malvinas) FK United Kingdom
Faroe Islands FO Denmark
Fiji FJ  
Finland FI  
France FR  
French Polynesia FP France
French, Southern and Antarctic Lands FS France
Gabon GB  
Gambia, The GA  
Georgia GG  
Germany GM  
Ghana GH  
Gibraltar GI United Kingdom
Greece GR  
Greenland GL Denmark
Grenada GJ  
Guadeloupe GP  
Guam GQ United States
Guatemala GT  
Guernsey GK British Crown Dependency
Guinea GV  
Guinea-Bissau PU  
Guyana GY  
Haiti HA  
Heard Island and McDonald Islands HM Australia
Holy See VT  
Honduras HO  
Hong Kong HK China
Howland Island HQ United States
Hungary HU  
Iceland IC  
India IN  
Indonesia ID  
Iran IR  
Iraq IZ  
Ireland EI  
Isle of Man IM British Crown Dependency
Israel IS  
Italy IT  
Jamaica JM  
Jan Mayen JN Norway
Japan JA  
Jarvis Island DQ United States
Jersey JE British Crown Dependency
Johnston Atoll JQ United States
Jordan JO  
Kazakhstan KZ  
Kenya KE  
Kingman Reef KQ United States
Kiribati KR  
Korea, North KN  
Korea, South KS  
Kosovo, Republic of KV  
Kuwait KU  
Kyrgyzstan KG  
Laos LA  
Latvia LG  
Lebanon LE  
Lesotho LT  
Liberia LI  
Libya LY  
Liechtenstein LS  
Lithuania LH  
Luxembourg LU  
Macau MC China
Macedonia MK  
Madagascar MA  
Malawi MI  
Malaysia MY  
Maldives MV  
Mali ML  
Malta MT  
Marshall Islands RM  
Martinique MB  
Mauritania MR  
Mauritius MP  
Mayotte MF France
Mexico MX  
Micronesia, Federated States of FM  
Midway Islands MQ United States
Moldova MD  
Monaco MN  
Mongolia MG  
Montenegro MJ  
Montserrat MH United Kingdom
Morocco MO  
Mozambique MZ  
Namibia WA  
Nauru NR  
Navassa Island BQ United States
Nepal NP  
Netherlands NL  
Netherlands Antilles NT Netherlands
New Caledonia NC France
New Zealand NZ  
Nicaragua NU  
Niger NG  
Nigeria NI  
Niue NE New Zealand
Norfolk Island NF Australia
Northern Mariana Islands CQ United States
Norway NO  
Oman MU  
Pakistan PK  
Palau PS  
Palmyra Atoll LQ United States
Panama PM  
Papua New Guinea PP  
Paracel Islands PF undetermined
Paraguay PA  
Peru PE  
Philippines RP  
Pitcairn Islands PC United Kingdom
Poland PL  
Portugal PO  
Puerto Rico RQ United States
Qatar QA  
Reunion RE  
Romania RO  
Russia RS  
Rwanda RW  
Samoa WS  
San Marino SM  
Sao Tome and Principe TP  
Saudi Arabia SA  
Senegal SG  
Serbia RB  
Seychelles SE  
Sierra Leone SL  
Singapore SN  
Slovakia LO  
Slovenia SI  
Solomon Islands BP  
Somalia SO  
South Africa SF  
South Georgia and the South Sandwich Islands SX United Kingdom
Spain SP  
Spratly Islands PG  
Sri Lanka CE  
St Barthelemy TB France
St Helena SH United Kingdom
St Kitts and Nevis SC  
St Lucia ST  
St Martin RN France
St Pierre and Miquelon SB France
St Vincent and The Grenadines VC  
Sudan SU  
Suriname NS  
Svalbard SV Norway
Swaziland WZ  
Sweden SW  
Switzerland SZ  
Syria SY  
Tajikistan TI  
Tanzania TZ  
Thailand TH  
Timor-Leste TT  
Togo TO  
Tokelau TL New Zealand
Tonga TN  
Trinidad and Tobago TD  
Tunisia TS  
Turkey TU  
Turkmenistan TX  
Turks and Caicos Islands TK United Kingdom
Tuvalu TV  
Uganda UG  
Ukraine UP  
United Arab Emirates AE  
United Kingdom UK  
United States US  
Uruguay UY  
Uzbekistan UZ  
Vanuatu NH  
Venezuela VE  
Vietnam VM  
Virgin Islands, U.S. VQ United States
Virgin Islands, British VI United Kingdom
Wake Island WQ United States
Wallis and Futuna WF France
Western Sahara WI  
Yemen YM  
Zambia ZA  
Zimbabwe ZI  

Exhibit 3.22.19-8  (01-01-2009)
2008 Form 3520-A Field Designators

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Exhibit 3.22.19-9  (01-01-2009)
Action Codes (Form 3520-A)

  Action Codes Suspense Period Valid for Returns Analysis Ind. Valid with SSPND from Error Corr. Ind. Valid with SSPND from Suspe. Corr. Ind. Reject Ind. NWDLN Ind.
001 Input Document 001 No Yes No No No
210 EPMF Correspondence 060 No Yes Yes No No
211 First Taxpayer Correspondence 040 Yes Yes Yes No No
212 Second Correspondence Committee 025 Yes Yes Yes No No
213 Correspondence to other than taxpayer 010 Yes Yes Yes No No
215 FOD Correspondence 040 Yes Yes Yes No No
220 Correspondence input 045 Yes Yes Yes No No
300 Fuel Tax Credit Claims 011 Yes Yes Yes No No
310 Statute Control 010 Yes Yes Yes No No
320 Entity Control 010 Yes Yes Yes No No
331 CID Protest Review 010 Yes Yes Yes No No
332 CID QRDT Review 003 Yes Yes Yes No No
333 CID Prompt Audit 003 Yes Yes No No No
334 CID Joint 010 Yes Yes No No No
335 CID Protest Case 010 Yes Yes Yes No No
336 CID QRDT Case 010 Yes Yes Yes No No
337 CID Other 010 Yes Yes Yes No No
341 Manual Refund Accounting 010 Yes Yes Yes No No
342 Accounting Credit Verification 010 Yes Yes Yes No No
343 Accounting Other 010 Yes Yes Yes No No
344 Manual Refund ERS 010 Yes Yes Yes No No
351 KIF TIN 000 No Yes No No No
352 MFTRA Name 000 No Yes Yes No No
353 MFTRA Address 003 Yes Yes Yes No No
354 MFTRA Filing Requirements 003 Yes Yes Yes No No
355 MFTRA Other 003 Yes Yes Yes No No
360 Other Routing 010 Yes Yes Yes No No
370 Examination 010 Yes Yes Yes No No
383 1040EZ Audit Code 000 Yes No No No No
390 Schedule A Reprocess through GPP 007 Yes Yes Yes No No
410 Assistance Needed 000 No Yes No No No
420 Management Suspense A 005 Yes Yes Yes No No
430 Management Suspense B 010 Yes Yes Yes No No
440 Management Suspense C 015 Yes Yes Yes No No
450 Management Suspense D 020 Yes Yes Yes No No
460 Management Suspense E 025 Yes Yes Yes No No
470 Complex Error Codes 000 No Yes No No No
480 Early Field Suspense 150 Yes Yes Yes No No
490 System Problem 005 No Yes Yes No No
510 Missing Document 000 Yes No No No No
511 Missing Document 1st suspense 025 No Yes Yes No No
512 Missing Document 2nd suspense 020 No No Yes No No
513 Missing Document 3rd suspense 020 No No Yes No No
515 Missing Document Short Term 005 No Yes Yes No No
550 Magnetic Tape Return Check for Attachments 000 Yes No No No No
551 Magnetic Tape Return Inconsistent data 000 Yes No No No No
610 Renumber Non-Remit 000 Yes Yes No No Yes
611 Renumber Remit 000 Yes Yes No No Yes
620 NMF/NON ADP 000 Yes Yes No Yes Yes
630 Reinput 000 No Yes No Yes No
640 Void 000 Yes Yes No Yes Yes
650 FOD (OIO) International 000 Yes Yes No Yes Yes
660 Data Control Delete 000 No No No Yes No
670 Rejected Missing Document 000 No No No Yes Yes
700 Duplicate Block DLN 000 No No No No No
711 Duplicate Document DLN from Returns Analysis 000 No No No No No
712 Duplicate Document DLN from Error Correction 000 No No No No No
713 Duplicate Document DLN from Unpostable resolution 000 No No No No No
714 Duplicate Document DLN from Unworkable Suspense 000 No No No No No
715 Duplicate Document DLN from Workable Suspense 000 No No No No No
900 Unpostable Record 000 No No No No No

Exhibit 3.22.19-10  (01-01-2009)
Error Codes (Form 3520-A)

Brief Error Code Listing For Form 3520-A
001 Statute (CCC "W" - for clearance not present).
002 Name Control Mismatch against NAP and EIF.
003 Check Digits and TIN mismatch.
004 Name Control Underprint. TIN not present on Masterfile.
005 Processing date is later than the tax period by more than 9 months.
007 Received date is earlier than the last day of the tax period.
010 CCC "G" and other than required fields present.
014 Discrepancy in address information.
016 Zip Code inconsistent with Major City or State Codes.
026 Tax Period underprint does not agree with the month on EIF and no CCC "F" is present.
996 Field 0517T is blank and a significant entry appears in either Fields 0517N, 0517D, or 0517F.
998 Field 03CBX contains a "1" or "3" and Fields 03L3A and 03L3B are blank.
Field 03CBX contains a "2" and 03L3A and/or 03L3B contain a significant entry.

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