Section 20. Exempt Organization and Employee Plan Applications for Extension of Time to File›3.11.20 Exempt Organization and Employee Plan Applications for Extension of Time to File›Note:
Section Errors
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
There are two types of errors identified as section errors.
ISRP errors
Terminus errors
ISRP errors are errors detected by the ISRP System. This table shows the codes that identify what type of ISRP error is being displayed.
Section Errors
Code
Meaning
1
Split screen transmission. Key verifier attempted to change Check Digit, key verifier changed 4 or more digits of TIN, or the original entry operator entered required section as missing.
2
Not used at this time.
3
Invalid section ending point.
4
Invalid field length.
5
Questionable Section—the ISRP operator input the same section more than once. The computer program will drop all duplicate sections and display the first one encountered on the error screen.
When displayed, an ISRP error displays all input fields except for the remittance in Section 01 of the section in error. Transcribed data will be present. Computer-generated data will not be present.
Check all fields of the section when this condition exists to verify all data is entered as coded.
If no correction is needed, or once the section is correct, enter a "C" in the Clear Code Field.
Terminus Errors are caused by a section with variable-length input fields containing an erroneous-size field.
This type of error shows all input fields of the terminus section. Transcribed data is present, computer-generated fields or remittance field for Section 01 are not present.
All section fields present must be examined and the necessary correction(s) made to all fields.
When all fields have been verified and/or corrected, go to the bottom and transmit to clear the terminus error.
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