Section 8. Information Returns Processing

(1) This transmits revised IRM 3.12.8, Error Resolution, Information Returns Processing.

(1) IRM 3.12.8.1 - Updated information throughout the subsection to align with IR Modernization processing.

(2) IRM 3.12.8.1.3(4) - Added IRRP submissions to the items the Team manager assigns.

(3) IRM 3.12.8.1.6(1) - Added CUSIP Number (Committee on Uniform Security Identification Procedures) to the Terms/Acronym/Definition table.

(4) IRM 3.12.8.2.2(2) - Added Program Code 44310.

(5) IRM 3.12.8.7(3) - Updated from Form 1099-QA to Form 5498-QA. IPU 25U0430 issued 04-07-2025.

(6) IRM 3.12.8.7(3) - Updated with PY 26 information.

(7) IRM 3.12.8.7.1(1) - Updated Form 1099 series returns to information returns. IPU 25U0430 issued 04-07-2025.

(8) IRM 3.12.8.7.1(1) - Removed Exception for Form 1099-QA. Form 1099-QA is now processed by IRIS.

(9) IRM 3.12.8.7.1(3) - Removed IR Mod Release 1.3. Images for information returns are not available in IRIS.

(10) IRM 3.12.8.7.2(4) - Updated Form 1099 series returns to information returns. IPU 25U0430 issued 04-07-2025.

(11) IRM 3.12.8.7.3(7) b) - Removed Exception that Form 1099-QA is not included in IRRP processing. It will be included for PY 26.

(12) IRM 3.12.8.8(1) and (2) - Updated information for processing year 2026.

(13) IRM 3.12.8.8.2(1) - Updated Box 2b and Box 3 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025.

(14) IRM 3.12.8.8.2(3) - Updated Box 1, and Box 5a through 5l correction procedures. IPU 25U0430 issued 04-07-2025.

(15) IRM 3.12.8.8.3(1) - Updated Box 10 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025.

(16) IRM 3.12.8.8.4(1) - Updated Box 2c and Box 2d Box type information to match with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025.

(17) IRM 3.12.8.8.7(1) - Updated Boxes Displayed to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025.

(18) IRM 3.12.8.8.10(3)a, d, e, i - Updated Correction Procedures for Box 4 and Box 11.

(19) IRM 3.12.8.8.11(1) - Updated Box 4 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025.

(20) IRM 3.12.8.8.12(1) - Updated Box 4 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025.

(21) IRM 3.12.8.8.13 - Added a new subsection for Form 1099-DA, Digital Asset Proceeds From Broker Transactions, with instructions to resolve errors using the Information Returns Review Portal (IRRP). Renumbered remaining subsections.

(22) IRM 3.12.8.8.14(1) - Corrected form name from Form 1099-INT to Form 1099-DIV. IPU 25U0430 issued 04-07-2025.

(23) IRM 3.12.8.8.15 - Updated Correction Procedures for consistency.

(24) IRM 3.12.8.8.16(1) - Updated Box 14 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025.

(25) IRM 3.12.8.8.17(2) and (3) - Updated Form 1099-K checkbox error conditions and correction procedures to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025.

(26) IRM 3.12.8.8.20 - Removed Excess golden parachute payments. The field moved from Form 1099-MISC to Form 1099-NEC for PY26.

(27) IRM 3.12.8.8.21(1), (2), (3)b, c, d, e, f - Added Excess golden parachute payments. The field moved from Form 1099-MISC to Form 1099-NEC for PY26. Updated correction procedures throughout subsection.

(28) IRM 3.12.8.8.25 - Added a new subsection for Form 1099-QA, Distributions from ABLE Accounts, with instructions to resolve errors using the Information Returns Review Portal (IRRP). Renumbered remaining subsections.

(29) IRM 3.12.8.8.26(1) - Corrected form name from Form 1099-Q to Form 1099-R. IPU 25U0430 issued 04-07-2025.

(30) IRM 3.12.8.8.27(1) - Updated Box 3 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025.

(31) IRM 3.12.8.8.28(1) - Updated Box 3 Box type information to align with IRRP Inline Validation. IPU 25U0387 issued 03-17-2025.

(32) IRM 3.12.8.8.34 - Added new subsection for Form 5498-QA, ABLE Account Contribution Information, with instructions to resolve errors using the Information Returns Review Portal (IRRP). Renumbered remaining subsections.

(33) IRM 3.12.8.8.36(1) - Added Box 3, Box 5, Box 6, Box 8, Box 10, Box 11, and Box 12 to the Boxes Displayed. IPU 25U0387 issued 03-17-2025.

(34) Exhibit 3.12.8-9 - Updated Signs of Fraud paper error registers and IRRP.

(35) Updated Error Corrections for consistency.

(36) Editorial changes made throughout the IRM include:

Corrected spelling and grammatical errors

Corrected references, citations, and links

Updated Figures and Exhibits

Updated dates throughout including Tax Periods and Received Dates

Updated form titles

Deleted old line numbers throughout

Scott Wallace Director, Submission Processing Taxpayer Services

This program corrects inconsistencies in the income documents prior to posting for use by the Internal Revenue Service (IRS) for a variety of programs and purposes.

Purpose: This subsection gives instructions for correction of paper register on income information return inconsistencies prior to posting to the Information Return Master File (IRMF).

Audience: These procedures apply to Taxpayer Services (TS), Submission Processing (SP), Input Correction Operation (ICO), tax examiners, quality reviewers, leads, clerks and managers at all campuses.

Policy Owner: Director, Submission Processing.

Program Owner: Submission Processing, Return Processing Branch, Business Master File (BMF) Section.

Primary Stakeholders: Small Business/Self Employed (SB/SE), Examination Operation, Headquarters Examination.

Program Goals:

Correct prior year paper income information return data records processed through Integrated Submission and Remittance Processing System (ISRP) failing Information Return Paper Processing Document (IRPPD) validations in Generalized Mainline Framework (GMF) runs appearing on paper Error Register.

Correct current processing year information return data records processed through the Service Center Recognition/Image Processing System SCRIPS scanned income information return data records failing Information Returns Intake System (IRIS) business rules by using the IR Mod Employee Information Returns Review Portal (IRRP).

Filers send paper information returns to the IRS to fulfill the filing requirement and provide their taxpayer identification number (TIN). The IRS converts processable paper returns to electronic data. Data records failing IRPPD validations and business rules in the Information Returns Intake System (IRIS) fallout to paper error registers or the Information Returns Review Portal (IRRP). Error Resolution employees resolve errors allowing, the information to post to Master File.

Filers can also create, upload, edit, and view information and downloaded completed copies of information returns to the IRS using Information Returns Intake System (IRIS) to fulfill the filing requirement electronically. These data records do not fallout to error in IRRP for correction.

for these procedures is found in Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC), IRC 6721. Amendments to the IRC by acts, public laws, Treasury determinations, rules, and regulations such as the following:

The Housing and Economic Recovery Act of 2008

American Recovery and Reinvestment Act of 2009

Tax Increase Prevention Act of 2014

Trade Preferences Extension Act of 2015

Surface Transportation and Veterans Health Care Choice Improvement Act of 2015

Hiring Incentives to Restore Employment (HIRE) Act

The Protecting Americans from Tax Hikes (PATH) Act

Emergency Economic Stabilization Act

Foreign Account Tax Compliance ACT (FATCA)

Tax Cuts and Jobs Act (TCJA) of 2017

The above list does not include all updates to the IRC.

Policy Statements for Submission Processing are found in IRM 1.2.1.4, Policy Statements for Submission Processing Activities.

The Director of Submission Processing approves and authorizes the policy present in this IRM.

The Department manager secures, assigns, and conducts training for the staff who perform the tasks throughout this instruction.

The Planning and Analysis Staff gives feedback and support to local management to achieve and effectively monitor schedules.

The Team manager assigns the Error Register and IRRP submissions to control workflow and resolve error conditions listed in this IRM.

The employee (tax examiner or quality reviewer) follows IRM instruction to correct the paper Error Register and IRRP submissions which will resolve error conditions for proper posting.

Program Reports: Consult IRM 3.12.37, Error Resolution, Individual Master File (IMF) General Instructions, and IRM 3.12.38, Error Resolution, Business Master File (BMF) General Instructions, for control of Error Registers and Service Center ordering of Error Register Display Request Card for paper filing. Below is a list of Error Register reports to complete and use to monitor the error inventory in the Service Center.

GMF 10-40, Error Display Run Control Report, generates daily as a computer summary of the error processing

GMF 10-41, IRP Error Register, generates daily errors needing correction by Error Resolution (ERS)

GMF 10-42, Error Register Summary, produced when the Error Register prints, has the sum totals for each type of error document by parent program number

GMF 10-43, Daily Error Volume Report, listing of volumes of error records in each program on the error tape (recirculation file)

The Information Returns Review Portal (IRRP) has several features to view and manage electronic filing submissions identified by Information Returns Intake System (IRIS) as having errors.

A manager can view both assigned and unassigned submissions in IRRP using the dashboard page. Submissions are assigned by the manager to the tax examiner, who completes, corrects, or flags the submissions. Once corrections are complete, a manager may assign complete submissions to quality review, or submit the corrected submission back to IRIS.

Program Effectiveness: Management measures goals using documents per hour reports. Each function must complete the required inventory prior to the program completion date stated in IRM 3.30.123, Work Planning and Control, Processing Timeliness: Cycles, Criteria and Critical Dates.

Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration.

Each workday Generalized Mainline Framework (GMF) runs for paper returns and creates the Error Register based on Form 6826, Error/Reject Display Request Card, requested by the site. See IRM 3.12.38.2.2, Form 6826 - Service Center Replacement System (SCRS) Error/Reject Display Request Card, and IRM 3.12.37.10, Form 6826, Error/Reject Display Request Card, for instruction on preparation of the request.

The Daily Error Volume Report (GMF 10-43) lists the volume of error records in each program by Julian date followed by a summary page reflecting the volume of all records in error.

A manager can control both assigned and unassigned submissions in the Information Returns Review Portal (IRRP) by referring to the "Total Submission Count" and "Total Form Count" that display on each page. These counts will update continuously and can be used to determine inventory management.

Terms or acronyms present in this Internal Revenue Manual (IRM) include:

Term/Acronym

Definition

AC

Action Code

ATC

Account Type Code

AUSPC

Austin Submission Processing Campus

BMF

Business Master File

CUSIP Number

Committee on Uniform Security Identification Procedures Number

DLN

Document Locator Number

EIN

Employer Identification Number

EUP

Employee User Portal

FATCA

Foreign Account Tax Compliance Act

FLC

File Location Code

GMF

Generalized Mainline Framework

IMF

Individual Master File

IRA

Individual Retirement Account

IRIS

Information Returns Intake System

IRM

Internal Revenue Manual

IR MOD

Information Returns Modernization

IRP

Information Return Processing

IRPPD

Information Return Paper Processing Document

IRRP

Information Returns Review Portal

ISRP

Integrated Submission and Remittance Processing

KCSPC

Kansas City Submission Processing Campus

MCC

Major City Code

MFT

Master File Tax

NTIN

Negative TIN system

OSPC

Ogden Submission Processing Campus

Payer

Filer of income returns normally listed in Section 16

Payee

Taxpayer reported receiving income listed in Section 01 and returns other than Document Code (Doc Code) 69

PMF

Payer Master File

SCCF

Service Center Control File

SCRIPS

Service Center Recognition/Image Processing System

SCRS

Service Center Replacement System

SEID

Standard Employee Identifier

SME

Subject Matter Expert

SSN

Social Security Number

TIN

Taxpayer Identification Number

TS

Previously Wage and Investment

YYTY

Current tax year processed

YYPY

Current processing year

ZIP

Zone Improvement Plan

The following lists additional resources to use in conjunction with the instructions found in this IRM:

IRM 3.10.8, Campus Mail and Work Control, Information Return Processing

IRM 3.12.37, Error Resolution, IMF General Instructions

IRM 3.12.38, Error Resolution, BMF General Instructions

IRM 3.24.8, Information Returns Processing

IRM 3.41.269, Information Returns Processing on SCRIPS

Document 12990, IRS Records Control Schedules

Locate IRMs on Servicewide Electronic Research Program (SERP). Specific instructional links available on the BMF ERS / Rejects Research Portal and the IMF ERS/Rejects Portal.

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights, and additional information on the Taxpayer Bill of Rights.

These instructions cover the correction of Error Registers for the following income information returns processed on paper intake systems Integrated Submission and Remittance Processing (ISRP). and Service Center Recognition/Image Processing System (SCRIPS):

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, both current and delinquent processed to the Payer Master File (PMF)

Form 1097-BTC, Bond Tax Credit

Form 1098, Mortgage Interest Statement

Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

Form 1098-E, Student Loan Interest Statement

Form 1098-F, Fines, Penalties, and Other Amounts

Form 1098-Q, Qualifying Longevity Annuity Contract Information

Form 1098-T, Tuition Statement

Form 1099-A, Acquisition or Abandonment of Secured Property

Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

Form 1099-C, Cancellation of Debt

Form 1099-CAP, Changes in Corporate Control and Capital Structure

Form 1099-DIV, Dividends and Distributions

Form 1099-G, Certain Government Payments

Form 1099-INT, Interest Income

Form 1099-K, Payment Card and Third Party Network Transactions

Form 1099-LS, Reportable Life Insurance Sale

Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

Form 1099-MISC, Miscellaneous Information

Form 1099-NEC, Nonemployee Compensation

Form 1099-OID, Original Issue Discount

Form 1099-PATR, Taxable Distributions Received From Cooperatives

Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)

Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Form 1099-S, Proceeds From Real Estate Transactions

Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

Form 1099-SB, Seller's Investment in Life Insurance Contract

Form 3921, Exercise of an Incentive Stock Option Under Section 442(b)

Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)

Form 5498, IRA Contribution Information

Form 5498-ESA, Coverdell ESA Contribution Information

Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

Form W-2G, Certain Gambling Winnings

This IRM cannot address every possibility present while correcting returns or documents. Consider taxpayer intent. Refer cases with issues not covered to Subject Matter Expert (SME), lead or manager to determine the proper course of action.

Submit request for IRM deviations in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

See IRM 3.12.37.11.2, Error Register Title Line, to determine corresponding fields on raw or loop paper registers.

The Function Code is a three-digit code used to describe what is being done to the return and by whom. Function Codes are used in combination with Program Codes.

Use Function Code "270" and Program Code 44310 when working paper register. Use Function Code "330" and Program Code 44340 when working errors on the Information Returns Review Portal (IRRP).

, as they appear on Error Register, and Return Type Document Codes for each program are listed in the table below. Return Type Document Codes processed exclusively on ISRP show an asterisk.

Program Code

Return Type Document Codes

44310

ISRP ENTERED

69

78*

44340

SCRIPS ENTERED

28

31

50

58

69

71

75

79

80

83

84

85

86

91

92

95

96

97

98

Error Reason Codes appear in the return header line of the error register. Refer to the instructions below to process paper IRP returns using error register.

Use these codes as a guide to correct the paper error record. Additional errors, if present, are identified by the Error Reason Code.

Error Reason Codes on IRP paper Error Register are shown below:

11

14

15

16

17

18

19

AA

Error Reason Code 11 shows one of the following error conditions:

The Zone Improvement Plan (ZIP) Code does not match the state.

The ZIP Code present for a document with a period "." in the State Code Field is valid only for foreign addresses.

The document has a state with a Major City Code. Clear by deleting the state.

Error Reason Code 14 shows one of the following error conditions:

The return has an Account Type Code "T" or "J" (foreign information returns) without a Foreign Country Code.

The return has an Account Type Code other than "T" or "J" with a Foreign Country Code present.

Error Reason Code 15 shows the Tax Class, Document Code, or File Location Code of the payer Document Locator Number (DLN) does not match the document being processed.

Error Reason Code 17 shows an error detected by ISRP. When this occurs, an Error Indicator code appears next to one or more of the section numbers. Review the entire document for errors. See IRM 3.12.8.2.6, Error Indicators, for more information.

Error Reason Code AA shows an invalid correction attempt. See IRM 3.12.8.2.6, Error Indicators, for invalid correction attempts.

Enter at least one Action Code (AC) on the paper Error Register to correct an error item.

Valid Action Codes for IRP Error Registers are shown below:

AC "2"

AC "6"

AC "7"

Action Code "2" :

Enter this code to the left of Section 01 to delete an entire return. See IRM 3.12.8.2.8, Deleting Error Records, for details on deleting returns from the Error Register.

Use a SCCF adjustment indicator of D, N, or R after AC "2" .

Never use any other Action Code with AC "2" .

Action Code "6" :

Enter to the left of the proper section(s) to change data field(s) in a section.

Enter at each section with a correction. At least one field within the section shows correction by lining through the incorrect field(s) and entering the correct data above the lined-out field(s).

Notate on the register the span of documents needing correction if a consecutive correction for Section 16 applies to multiple documents.

Not notating the consecutive changes needed results in improper data entry.

Action Code "7" :

Enter this code to the left of Section 01 to validate data on the Error Register as correct.

Use this code to bypass certain validity and consistency checks.

Never use AC "7" with any other Action Code.

Never use AC "7" when "%%" appears in the document identification line.

If used, all remaining documents in the block continue to loop on the register until corrected individually.

The following Error Indicators represent invalid sections on paper Error Register.

Error Indicator Number

Error Description

Condition

1 2

ISRP Error Section Length Error

Required fields in a section not all present; or

The section has more fields than allowed.

4

Field Length Error

Too many characters present in a variable field.

Too few characters present in a fixed field.

A non-numeric character in the unit position of a right justified field.

Non-numeric data in a money field.

Assigned to more than one section even though not all sections show an error. Correct all sections in error when this occurs with AC "6" . The Error Indicator Number 4 for any section, correct as is, does not clear the first correction attempt. The document loops on the Error Register. When it loops, clear the document from the Error Register with AC "7" , unless an error not previously corrected requires AC "6" .

G

Required Section Not Input

Data transcription has deleted a required section.

5

Duplicate sections entered or entered out of order

Data transcription has added sections in addition to screen prompt given.

Enter a dummy correction in the section with no error to keep the error from looping.

If Error Indicator Number 4 appears before both Sections 01 and 02, but only Section 01 has an error, use AC "6" to correct Section 01 and an AC "6" to place an entry in Section 02 currently present on the record.

Do not do this on parent document, Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

Enter a hyphen "-" in Section 02, Field A (Payer Account Number for payee) if the field is blank or re-enter the original entry present using an AC "6" . This forces a dummy correction to Section 02.

Do not do this on parent document. Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

(ATC) appears on the Error Register in the block identification line.

The ATC transcribed appears physically on the Transaction Code Box of Form 1332, Block and Selection Record, (or on Form 3893, Re-Entry Document Control) on documents input through ISRP.

ATCs defined below:

ATC

Definition

B

Form 1096 prepared and submitted by the payer. Processed through Integrated Submission and Remittance Processing System (ISRP).

C

Form 1096"Dummy" prepared by the IRS because the payer did not submit a Form 1096. Processed through ISRP.

J

Electronically filed returns from a Foreign Treaty Country. Currently not used.

P

The block of returns has domestic payer(s) processed by ISRP.

T

Paper filed returns from a Foreign Treaty Country payer(s), for Individual Master File (IMF) type payees, and processed by ISRP. Currently not used.

M

Returns processed through SCRIPS and re-input through ISRP.

S

A return processed through SCRIPS.

Z

Code reserved and currently not used.

In general, delete a paper return from the error tape for one of the following reasons:

Error Record Deleted

Condition

Duplicate Document Locator Numbers (DLNs) assigned

If duplicate DLNs are assigned, delete one of the documents and return it to Receipt and Control for renumbering and re-input. Include the Section 16 DLN.

Use AC "2" and Error/Reject Disposition Code D to delete the return from the error tape.

Return mis-blocked.

Form 1099-INT, Interest Income, blocked with Form 1099-DIV, Dividends and Distributions

Prepare Form 4227, Intra-SC Reject or Routing Slip, for re-input. Notate on Form 4227"Re-input" and attach to the mis-blocked return.

Renumbered and re-blocked prior to re-input mis-blocked returns.

Use AC "2" and Error/Reject Disposition Code N to delete the return from the error tape.

Receipt and Control Operation (RCO) erroneously sent the return for processing.

Find selection criteria in IRM 3.10.8, Information Return Processing

Delete the return if it does not meet the selection criteria. Prepare Form 4227 by notating "Delete" and attach to the return to be deleted.

Use AC "2" and Error/Reject Disposition Code D to delete the return from the error tape.

Return with conflicting information and Filer’s intent not clear

If specific correction instruction is not present in the IRM, use AC "2" and Error/Reject Disposition Code D to delete the return.

Fraud

Use AC "2" and Error/Reject Disposition Code D to delete the return from the error tape.

Re-input (with Form 3893, Re-Entry Document Control) using the original DLN, deleted Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and Form W-2G, Certain Gambling Winnings. Use AC "2" , Error/Reject Disposition Code "R" to delete an item above and re-input with the same DLN unless originally assigned an incorrect DLN.

In certain cases, deleting returns for re-input creates less work even though they meet the selection criteria and has the correct DLN. To do this, use AC "2" , Error/Reject Disposition Code "R" . In these cases, re-input the return without renumbering and re-blocking. Prepare Form 3893, Re-Entry Document Control, and attach to the return(s). In addition, place the Account Type Code, Amended Doc Code (F or G), and payer count in "Trans Code" box. For every return attached to Form 3893, Re-Entry Document Control, where the payer data changes, edit the 14-digit payer DLN (except foreign returns), payer name and Taxpayer Identification Number (TIN) (also, Foreign Country Code for foreign returns), according to instructions in IRM 3.12.8.6, Section 16 Error Register. Edit the payer's address according to instructions in IRM 3.12.8.6, Section 16 Error Register. Do not edit a foreign payer's address. Account Type Code "S" appears as "M" on Form 3893, Re-Entry Document Control, for re-input through ISRP.

An Error/Reject Disposition Code is required when a return is deleted. This disposition code automatically adjusts the Service Center Control File (SCCF). Use one of the following codes.

Code

Action

Use When:

D

Delete

Documents not fit for processing or selectable for sample, or with unknown DLN.

Never used for Form 1096, Form 1099-R, or Form W-2G.

R

Re-input

A document requires deletion and re-processing using the same DLN.

N

Renumber

Document deleted and re-input using a different DLN. Do the following:

Renumber and assign a new DLN.

Place the new DLN above the original DLN in the document ID line and cross out the original DLN.

Enter one of the following master file codes for a document renumbered outside of ISRP:

IMF - Individual Master File

BMF - Business Master File

EPMF - Employee Plans Master File

IRAF - Individual Retirement Account File

NMF - Non master file

Do not code a new DLN when using Error/Reject Disposition Codes D or R. Enter the Master File Tax Code (MFT Code) and Error/Reject Disposition Code "R" on Form 3893, Re-Entry Document Control, for re-input returns with the same DLN. If the MFT requires changing, renumber the document using Error/Reject Disposition Code N. If the Account Type Code changed use Error/Reject Disposition Code "R" .

The Error/Reject Disposition Code must appear immediately to the right of AC "2" .

Notate the Error/Reject Disposition Code in the remarks section on Form 4227, Intra-SC Reject or Routing Slip and Form 1332, Block and Selection Record, or Form 3893, Re-Entry Document Control.

Edit the 14-digit payer DLN, payer name, payer address (except for foreign returns), and TIN (also Foreign Country Code for foreign returns) when deleting a return for re-input.

An Error Deletion List (SCR 11-45) generates when corrections run against the error file, to show all documents deleted by using AC "2" .

Do not release any deleted document to Receipt and Control for DLN renumbering and re-input until it appears on the Error Deletion List (SCR 11-45).

After verifying a deleted document on the Error Deletion List (SCR 11-45) release the document as follows:

For documents deleted with Error/Reject Disposition Code "D" , dispose of the documents per Document 12990, IRS Records Control Schedules, unless the documents require re-input.

For documents deleted with Error/Reject Disposition Code "R" , re-input using Form 3893, Re-Entry Document Control.

Contact the balancing function to resolve discrepancies found on the Error Deletion List (e.g., return renumbered incorrectly, return coded with Error/Reject Disposition Code "D" re-input, etc.).

File the Error Deletion List in the Error Resolution function.

IRP Error Registers display positive (+) and negative (-) field breakers.

Code field breakers in Section 06 if they need changing:

Use a comma "," for positive (+).

Use a pound sign "#" for negative (-).

Each correction made on the Error Register goes through validity checks. If the correction does not pass these validity checks, Error Reason Code "AA" will display.

Action Codes other than 2, 6, or 7 result in an invalid correction attempt.

Invalid correction attempt for Action Code (AC) 2 occurs when:

Used with any other Action Code (AC).

Not immediately followed by Error/Reject Disposition Codes "R" , "N" , or "D" .

Entered in any section other than Section 01.

Immediately followed by Error/Reject Disposition Codes "R" or "D" and non-blank data in the correction record.

Immediately followed by Error/Reject Disposition Code "N" and: • The correction record lacks a new and valid DLN. • For Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with missing MFT 69 and blank (e.g., shown as a circled 2) for all other income information returns. • The new Account Type Code (if present) has digits and is not alphabetic.

Invalid correction attempt for Action Code (AC) 6 occurs when:

Used with any other Action Code (AC) except another AC "6" .

The corrected section number does not equal 01, 02, 06, or 16 for all IRP documents except for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

The section number correction does not equal 01, 02, or 06 for Form 1096.

Used to correct more than one section and the section numbers do not appear in ascending order.

Not immediately followed by an alpha field designator valid for the section corrected.

The alpha field designators within the correction section do not appear in alphabetic sequence.

Used to change a field not present on the error tape.

The correction section has invalid field breakers, or the field(s) have too many characters (or spaces).

The correction section does not have at least one field breaker.

Two identical sections numbers exist within a correction record and both sections do not have AC "6" .

Invalid correction attempt for Action Code (AC) 7 occurs when:

Used with any other Action Code (AC).

The correction record contains anything other than the error sequence number, Section 01 and AC "7" .

Process all Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to the Payer Master File (PMF) regardless of when received. Process late transmittals for the current year processed (YYTY). Delinquent transmittals up to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from current year processed (e.g., if YYTY equals current year processed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡). Separate blocks by tax year. The tax year in the block header should match the tax year on the transmittals.

NEVER replace or enter a TIN obtained through research on returns with Document Codes other than 69. The TIN present on the form will post in the data record.

A return showing a TIN with other than nine numerics is a no-TIN return.

Follow instructions for Section 16, payer TIN for corrections to Form 1096. See IRM 3.12.8.6, Section 16 Error Register for instructions. Correct Section 01, Field A, Form 1096, using the Section 16 rules found in IRM 3.12.8.6.7, Section 16, Field G, Payer TIN.

Do not follow this rule on Form W-2G, Certain Gambling Winnings, and Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Do not enter a caret for any documents.

The entity found in the upper left-hand part of the return belongs to the payer and the lower left-hand part is the payees. Use the table below to help locate the correct entity.

Entity Type

Found on Form

Payee

Beneficiary

Borrower

Debtor

Donor

Participant

Payee

Payer/Borrower

Payment Recipient

Policy holder

Shareholder

Student

Winner

Transferor

For Form 1098, Recipient/Lender means payer, and Form 1096 has no payee data.

Payer

Acquirer

Corporation

Creditor

Donee

Filer

Issuer

Lender

Payer

Trustee/Trust

For Form 1098, payer/borrower means payee.

Correct "29 Palms" to "Twenty Nine Palms."

Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) is edited to the first three positions of Field 01-G. When present:

Remove any additional or other city information from Field 01-G.

The state and ZIP Code must match the military state and ZIP Codes shown in Exhibit 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Code.

Major City Codes (MCCs) may be present in Field 01-G.

If a valid MCC is present, enter the ZIP Code from Exhibit 3.12.8-3, Major City Codes Sorted by Major City, or Exhibit 3.12.8-4, Major Cities Sorted by Major City Code, in Field I, Zone Improvement Plan (ZIP) Code.

If an invalid MCC is present, enter the city and state in Field 01-G and 01-H.

If a payee foreign address present:

Follow instructions in IRM 3.24.37, General Instructions, for entry of foreign returns.

Edit the foreign country in Field 01-G.

Do not enter a Foreign Country Code.

Use abbreviations as necessary to limit the entry in Field 01-G to no more than 15 positions.

Enter three "Z" s (e.g., "ZZZ" ) when you cannot determine Field 01-G.

Embedded blanks are not allowed and Field 01-1 requires left justification.

Determine and enter the correct ZIP Code in Field 01-I. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code. Correct Field 01-I by entering the first three-digit ZIP Code shown for the state followed by the numerics "01."

Blank Field I, ZIP Code, and Field H, State, if you cannot determine the ZIP Code.

A Major City Code (MCC) present on payee documents requires the ZIP Code. Enter a three-digit ZIP Code shown for the MCC followed by the numerics "01" in Field 01-I.

Foreign addresses require a blank ZIP Code Field 01-I.

Always verify the ZIP Code for a state, even if Field 01-H is the only error. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code.

If the first three digits of the ZIP Code equals 340, 090 through 098 or 962 through 966, use the military city, state and ZIP Codes shown in Exhibit 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Codes, to determine a valid city and state. Correct Field 01-G, City, and Field 01-H, State.

An entry in this field is valid only for Document Code 69 Format Code 007 with an Account Type Code "S."

TIN Type per PMF source

1

Document Code 69 Format Code 007 is always original. Correct an entry of "G" to "F."

If Field 02-C is correctly coded a "G" , the document can have no money amounts.

If Field 02-C is correctly coded a "F" , the document must have at least one money amount except for the following:

Form 1098-T, Tuition Statement, Document Code 83.

Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., Document Code 98.

Form 1099-MISC, Miscellaneous Information, Document Code 95 with a Direct Sales Indicator of "1."

Form 1099-NEC, Nonemployee Compensation, Document Code 71 with a Direct Sales Indicator of "1."

Any form type with a Foreign Account Tax Compliance Act (FATCA) filing requirement indicator of "1."

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Document Code 69.

If an accurate indicator "F" is present with zero money amounts, delete the document using AC "2" and Error/Reject Disposition Code "D" .

Do not delete the income information returns outlined in paragraph (4).

Zero is not considered a negative number.

Money amount fields have a maximum length of 12 positions.

Money amount fields reflect dollars only and require all numerics (including zero).

Indicator and description fields can have alpha or numeric characters.

Returns transcribed with a money amount(s) of one million dollars or greater, or losses equal to or greater than (10,000) fall to the Error Register for review. Review transcription. If transcribed correctly and the documents do not meet fraudulent criteria, use Action Code (AC) "7" . If the documents appear fraudulent delete the data record using AC "2" . See Exhibit 3.12.8-9, Signs of Fraud, for examples of fraudulent criteria.

Obtain returns with Account Type Code "S" from SCRIPS.

Correct Fields "A" through "U" as needed on the Error Register. If the field has a required money amount, and it is blank, then change the field(s) to a zero. Before changing a blank to zero, verify no significant money amount(s) are present on the document. To zero a field, line through the incorrect data and edit one zero above the incorrect data.

Change money amount(s) to zero when a money field is less than one dollar. Do not consider cents from .01 up to .99 a significant money amount and don’t round up or down.

If selected for processing, returns require a significant amount(s) (greater than 99 cents) in at least one of the required money fields. If the return does not have a significant money amount and is not listed as an exception item listed below, delete the data record with AC "2" and Error/Reject Disposition Code "D." Exception items include:

If you cannot determine illegible money amounts, delete the return using AC "2" and route to IRP sort unit to correspond as outlined in IRM 3.10.8.5.2, Review of Information Returns.

Accept zero amounts in all money fields for corrected/amended returns. A corrected or amended return has a mark in the corrected box on the face of the form and Section 02 Field C has "G."

Ensure the correction box on the form is marked before changing Section 02, Field C, from "F" (original return) to "G" (corrected return).

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmittal does not include a corrected box. It is always an original document that accepts zero money amounts in Section 06.

Accept zero amounts in all money fields if a Direct Sales Indicator of "1" is present.

Accept zero amounts in all money fields when a FATCA filing requirement indicator of "1" is present.

If for all form types box 4, "Federal income tax withheld," is the only money amount on the return, delete the return using AC "2" and Error/Reject Disposition Code "D."

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Money amount correction, instruction, and explanation appear in the subsections below and are in Document Code order.

Exhibit 3.12.8-1, Information Return Processing Format Codes and Required Section 06 Fields for Returns, and Exhibit 3.12.8-2, Information Return Processing Section 06 Fields Transcribed or Scanned, shows the required fields and box (line) numbers the fields represent for the returns.

Correct erroneous negative amounts as follows:

If the negative amount resulted from a transcription error, correct the field using AC "6" .

If a negative amount was erroneously edited or entered, change the field to zero using AC "6" . However, if the correction to zero results in all required money amounts being zero, then refer to IRM 3.12.8.5 (8), Section 06 Error Register, to determine if the record requires deleting.

Verify conversion of prior year Form 1096 to the correct processing year format.

Do a cursory review of the Section 06 money amounts. Correct transcription errors using AC "6" . Use AC "7" to clear records without errors.

If a filer enters more than one amount in a box, enter the total of the two amounts.

If a taxpayer enters a negative amount for a positive only field, enter zero.

Unused alpha field designators do not print in Section 06.

If no form type is marked in Box 6 stating the form type transmitted and you cannot determine by notations on the face of the document enter "195" (EIN) or "295" (SSN) depending on the TIN type code.

Return Type

TIN Type/Return Code

Form 1097-BTC

150 or 250

Form 1098

181 or 281

Form 1098-C *

178 or 278

Form 1098-E

184 or 284

Form 1098-F *

103 or 203

Form 1098-Q *

174 or 274

Form 1098-T

183 or 283

Form 1099-A

180 or 280

Form 1099-B

179 or 279

Form 1099-C

185 or 285

Form 1099-CAP

173 or 273

Form 1099-DIV

191 or 291

Form 1099-G

186 or 286

Form 1099-INT

192 or 292

Form 1099-K

110 or 210

Form 1099-LS *

116 or 216

Form 1099-LTC *

193 or 293

Form 1099-MISC

195 or 295

Form 1099-NEC

171 or 271

Form 1099-OID

196 or 296

Form 1099-PATR

197 or 297

Form 1099-Q

131 or 231

Form 1099-R

198 or 298

Form 1099-S

175 or 275

Form 1099-SA *

194 or 294

Form 1099-SB *

143 or 243

Form 3921 *

125 or 225

Form 3922 *

126 or 226

Form 5498

128 or 228

Form 5498-ESA *

172 or 272

Form 5498-SA *

127 or 227

Form W-2G *

132 or 232

An asterisk (*) denotes a form type processed exclusively by ISRP.

Form 1096 processed through SCRIPS (Account Type Code "S" in the document header) has a "5" for the first character if the TIN did not data captured from Box 1 or 2 of the transmittal by the SCRIPS system. Correct by researching and entering the correct number above.

Field F, Payment Code(s) is always alpha and in ascending order. Characters never repeat. If the Payment Code Field is in error on an ISRP entered form remove the invalid entry(s) using Exhibit 3.12.8-10, Valid Payment Codes.

Payment code "Z" is used for anyForm 1096 transmitting only "amended" or FATCA marked detail documents with no money amounts.

SCRIPS entered documents (Account Type Code "S" ) require Payment Code(s) for all Form 1096 processed by the SCRIPS system.

Contact the local Planning and Analysis Staff if documents with invalid Payment Codes on Account Type Code "S" appear on raw registers.

Field G, Delinquent Return Indicator and Date

Locate these entries if in the first seven boxes under the wording "For Official Use Only" or the date derived from the IRS received date stamp in the "For Official Use Only" box.

If a delinquent return indicator is "P" or "X" , then a valid date must follow. If the delinquent date is not present locate the valid delinquent date on the return using the table below. Valid format equals YYYYMMDD, where YYYY equals the processing year (or the processing year minus 1) MM equals 01 through 12 and DD equals 01 through 31.

Delinquent Indicator

Valid Date Range

P

≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31

If Field E is: 103 or 203 blank the field. 171 or 271 then ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 is valid. 127, 227, 128, 228, 172, or 272 ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 is valid.

X

≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31

If Field E is: 103 or 203 blank the field. 171 or 271 ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 is valid. 127, 227, 128, 228, 172, or 272 ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 is valid.

Accept only the following entries for the delinquent return indicator for an Account Type Code "B" or "C" Form 1096; ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Accept only the following entries for an Account Type Code "S" Form 1096, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

If the Delinquent Return Indicator is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Field H, Correspondence Indicators

This entry, if present, is in the last two boxes under the wording "For Official Use Only" .

Accept only 99, and blank. If you cannot determine a correct indicator, then blank the field.

If the form is "Prepared by the IRS" on the signature line place code "99" in the correspondence indicator.

Field I, Original Documents Subject to Penalty

The entry for Account Type Code "B" and "C" documents is found in the bottom-left corner of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The number is coded before a slash "/" (e.g., "25/" ).

The field for Account Type Code "S" is not present on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The entry is computed by SCRIPS systemically.

The field is equal to or less than Field A. If not, both Field A and Field I appear in error.

Accept only positive (including zero) amounts.

If Field I is in error on Account Type Code "S" documents in raw register, notify your campus Planning & Analysis (P&A) staff and provide examples for forwarding to the IRP Analyst.

Field J, Amended Documents Subject to Penalty

The entry for Account Type Code "B" and "C" documents is in the bottom-left corner of the Form 1096. The number is coded after a slash / (e.g., "/25" ).

The field for Account Type Code "S" is not present on the Form 1096. The entry is computed by SCRIPS systemically.

If Field J is in error on Account Type Code "S" documents in raw register, notify your local P&A staff and provide examples for forwarding to the IRP Analyst.

This field is equal to or less than Field B. If not both Field B and Field J appear in error.

Accept only positive (including zero) amounts.

Field K, Year Indicator

An entry allowed on only Account Type Code "B" and "C" documents.

Accept only current year being processed minus three, current year being processed minus two, current year being processed minus one and blanks.

Blank represents current year being processed. Valid numeric entries equal to the three previous prior years.

Accept only blank entries for all Account Type Code "S" Document Code 69.

Fields L through U require blanks.

Correct "29 Palms" to "Twenty nine Palms."

Enter APO, DPO and FPO to the first three positions of the city.

Delete an entry of a foreign country in the city field.

Enter three "Z" s ("ZZZ" ) if unable to determine the city.

Major City Codes are valid.

Rarely SCRIPS documents (Account Type Code "S" ) assign elevated Julian dates, 401 through 766.

Positions 9 through 13 consist of 00000 through 99999.

Position 14 reflects the current year digit, or the current year digit minus one.

If Field I is transcribed in error, line through the field and enter the correct parent DLN above it.

If the parent DLN is missing, blanks clear the Error Register on correction pass when AC "7" or AC "6" is used. If AC "6" is used on Sections 01, 02, or 06 only, the document loops because of blanks in payer DLN in Section 16.

AC "7" does not work if there is a "%%" appearing in this section.

If the section has "%%," you must enter a parent DLN on the first document to clear all documents from the Error Register on the first pass with an AC "6" . If AC "7" is used on the first document in first pass, all documents in the block continue to loop until you clear each one using AC "7" or entered a DLN and AC "6" . Therefore, do not clear the first document using anything other than a DLN correction with AC "6" .

If Field I parent DLN is in error for a consecutive group of returns, correct only the first parent DLN on the first return in the consecutive series to clear all returns from the error file. See also IRM 3.12.8.2.5 (4), Information Return Processing Action Codes.

Keep all ISRP entered Form 1096, Annual Summary and Transmittal of U.S. Information Returns in DLN order by year. When Error Resolution is finished with the returns, send to the SCRIPS unit for imaging retention. Once imaged, dispose of all Form 1096, per Document 12990, IRS Records Control Schedules.

Keep the returns in searchable order while suspending for disposition or working the Error Register loops per Document 12990, IRS Records Control Schedules.

Beginning in calendar year 2023, the IRS established a new service to help with filing information returns. The Information Returns Intake System (IRIS) is a web-based platform that assists taxpayers in filing certain information returns electronically. IRIS programming can:

Offer taxpayers an accurate and secure way to e-file information returns.

Identify input errors and provide alerts for missing information.

Allow the user the opportunity to make corrections to previously filed information returns.

Allow taxpayers to save user information from year-to-year.

If the taxpayer files a Paper Information Return instead, it is scanned in the Service Center Recognition Image/Processing System (SCRIPS) system before IRIS validation. A paper return that fails IRIS business rules during the conversion process will fall out to error in the Information Returns Review Portal (IRRP) for correction in Error Resolution.

Beginning in processing year 2026, error correction will take place in IRRP for all current year information returns.

When errors are present on information returns after IRIS validation, they are viewed in the Information Returns Review Portal (IRRP). Here, managers, tax examiners, and quality reviewers can manage work and resolve error conditions.

A specific "role" is established in IRRP for each user and will be associated with the user SEID. The roles are defined as:

Manager - Access to "Manage Unassigned Submissions" and "Manage Assigned Submissions" tiles that display on the Employee Portal Dashboard page. Submissions are assigned by the manager to a tax examiner, who will correct, flag for fraud, or view the submission. Once corrections are complete, the manager may assign completed submissions to a quality reviewer. When quality review is complete (or not needed) the manager will return the submissions to IRIS for validation.

Tax Examiner - Access to "Tax Examiner Inventory" tile that displays on the "Daily Inventory Report of Errors" page. The tax examiner is responsible for viewing and correcting submissions assigned by a manager. The tax examiner corrects all records identified with errors within a submission and returns the completed submission back to a manager. Completed records can be corrected, flagged for fraud, or viewed by an examiner to ensure the values present are correct.

Quality Reviewer - Access to "Quality Reviewer Inventory" tile that displays on the "Daily Inventory Report of Corrections" page. The quality reviewer is responsible for reviewing submissions that were previously completed by tax examiners. If the quality reviewer identifies an error, they can make updates to fields previously corrected by the tax examiner.

The Information Return images (as scanned) are not available in IRRP for use in correction by the tax examiner or quality reviewer. Use the DLN, shown on the "View Error Details" page in IRRP, and login to the Service Center Recognition Image/Processing System (SCRIPS) system to access a image of the return.

IRRP will cross reference the Negative TIN (NTIN) database.

An NTIN check, upon sing on, ensures users are registered with the NTIN service before accessing the application. See IRM 3.12.8.7.2(3), Information Returns Review Portal (IRRP) Access, for registration information.

An NTIN check is performed after selecting a Submission ID hyperlink on the "Daily Inventory Report of Errors" or the "Daily Inventory Report of Corrections" pages. If a user, such as a tax examiner or quality review, selects a Submission ID and the NTIN check determines they are not authorized to view the submission, then an error message will display.

After login the IRRP "Dashboard" page will display and allow users to navigate the main functions of the application. Users will view files in need of review or correction based on their assigned user "role" .

Request access to IRRP using the BEARS application with the following notation for the applicable "role" :

PROD ADMIN IRRP MANAGER (INFORMATION RETURNS REVIEW PORTAL (IRRP))

PROD ADMIN IRRP MANAGER requires completion of all SITS role-based training hours prior to submitting BEARS request.

PROD ANALYST IRRP TAX EXAMINER (INFORMATION RETURNS REVIEW PORTAL (IRRP))

PROD ANALYST IRRP QUALITY REVIEWER (INFORMATION RETURNS REVIEW PORTAL (IRRP))

Because IRRP cross references the Negative TIN (NTIN), database users also need to register with NTIN through the Employee User Portal (EUP Portal).

A one time (EUP) registration is needed for all users of NTIN client applications. This is necessary to add SEIDs to the NTIN database.

To register for NTIN, request EUP access:EUP registration link.

Additionally, tax examiners and quality reviewers need access to the Service Center Recognition Image/Processing System (SCRIPS) system at each Submission Processing Campus (SPC) to retrieve images of information returns in need of IRRP correction. SCRIPS access is approved in increments. Managers must complete a spreadsheet with specific information and return to Planning & Analysis who will forward the request to the Return Processing Branch Headquarter Analyst. The request will allow the SCRIPS application to be loaded on the user’s laptop. Once loaded, a SCRIPS profile is created and the user can request campus access using the BEARS application:

SCRIPS-AUIRSC-WORKSTATION LEVEL (Austin SCRIPS)

SCRIPS-KIRSC-WORKSTATION LEVEL (Kansas City SCRIPS)

SCRIPS-OIRSC-WORKSTATION LEVEL (Ogden SCRIPS)

SCRIPS-OIRSC-WORKSTATION LEVEL requests will not be approved for employees who do not work at the Ogden Service Center. Managers in Austin and Kansas City will provide the names(s) and SEID(s) of employees needing access to Ogden SCRIPS to local Planning & Analysis Staff to forward to the Return Processing Branch Headquarter Analyst, who will make the request.

Use the File Location Code in the DLN to determine which SCRIPS campus to login to:

Service Center

File Location Code

Austin Submission Processing Campus (AUSPC)

18, 73, 74, 75, and 76

Kansas City Submission Processing Campus (KCSPC)

09, 36, 39, 41, and 43

Ogden Submission Processing Campus (OSPC)

29, 84, 86, 91, and 94

The "Employee Portal Dashboard" is where users navigate the main functions of the application. Users can view tiles based on the role assigned to their SEID.

Manager - Manage Unassigned Submissions - Follow the steps below.

"Manage Unassigned Submissions" - The Manage Unassigned Submissions page provides a view all submissions sent to IRRP from IRIS. These submissions will contain records identified by IRIS as having errors. On this page, a manager assigns submissions for correction by selecting a subset of submissions and a tax examiner SEID.

The "Total Submission Count" and "Total Form Count" will display in the upper left hand corner of the page. Use these counts to manage inventory.

IRIS will update the Total Submission Count consistently throughout the day as data is received.

A Table will display showing an empty checkbox, a "#" , "Submission ID" , "Form Count" , and "Date Received by IRIS" . The table is sorted by date, in descending order, with the oldest forms shown first.

The "Search by the Tax Examiner SEID" option is located along the bottom of the page. There is a drop down arrow to allow a manager to search for and select the tax examiner identified for assignment from the list. A manager can also search for a specific SEID by typing within the drop down. Only one SEID can be selected at a time.

Next, a manager can select one or more submissions and a tax examiner SEID to "Assign" submissions or navigate "Back" to the Dashboard page. To enable the "Assign" button, at least one checkbox must be selected and a tax examiner must be selected from the drop down.

There is no limit to the number of submissions a manager can select.

If a manager selects "Assign" , the submissions are sent to the inventory of the selected tax examiner SEID, removed from the Manage Unassigned Submissions table, and added to the Manage Assigned Submissions table. The "You have successfully assigned submissions" message will appear. If a manager selects the "OK" button, the message will close.

The application default will show 20 submissions per page. The "Results Per Page" drop down can be changed to show 20, 50, or 100 results.

If a manager selects the "Submission ID" hyperlink, the "View Submission Details" page displays.

If a manager selects a submission that was already assigned by another manager then the message "Submission has already been assigned" will display and the table will refresh. Select "OK" to close the message.

Manager - View Submission Page - Follow the steps below.

A table will display showing a "#" , "Record ID" , "Correction Status" , "Error Count" , and "Flagged for Fraud" checkbox. The table is sorted by the order received in the submission file from IRIS.

If Correction Status is "Complete" , the "Flag Form for Fraud" checkbox is enabled. A manager can flag for fraud, if applicable, and "Update Status" .

Select "Back" to return to the "View Submission Details" page.

Manager - Manage Assigned Submissions - Follow the steps below.

"Manage Assigned Submissions" - The Manage Assigned Submissions page allows a manager to view the status of submissions that were assigned for correction or review. Here a manager can assign completed submissions for quality review, unassign submissions from tax examiners and quality reviewers, and submit completed submissions back to IRIS.

A manager can select any of the following filters: "Tax Examiner SEID" , "Correction Status" , "Quality Reviewer SEID" , and "Review Status" .

The "Total Submission Count" , "Complete Corrections" , and "Incomplete Corrections" will display in the upper left hand corner of the page. Use these counts to manage inventory.

IRIS will update the Total Submission Count consistently throughout the day as data is received.

A table will display showing an empty checkbox, a "#" , "Tax Examiner SEID" , "Correction Status" , "Flagged Forms" , "Date Assigned" , "Form Count" , "Reviewer SEID" , "Review Status" , and "Preview Submission" . The table is sorted by date assigned (oldest to most recent), by "Tax Examiner ID" alphabetically, followed by Correction Status. Correction Status will be either "Complete" or "Not Assigned" .

"Enable Buttons" will display in the following circumstances:

If

Then

A manager selects one or more submissions,

The "Unassign Examiner" button is enabled. Otherwise, it is disabled.

A manager selects one or more submissions with Review Status "Assigned" ,

The "Unassign Reviewer" button is enabled. Otherwise, it is disabled.

A manager selects one or more submissions with Correction Status "Complete" and Review Status "Not Assigned" ,

The "Send for Review" button is enabled. Otherwise, it is disabled.

A manager selects one or more submissions with Correction Status "Complete" ,

The "Submit to IRIS" button is enabled. Otherwise, it is disabled.

This selection allows a manager to select up to 25 submissions with a Correction Status of "Complete" back to IRIS.

The correction status is "Complete" ,

The "Flag Form for Fraud" checkbox is enabled. A manager has the option to update the fraud status, if necessary.

If a manager selects "Unassign Examiner" the submission is removed from the "Manage Assigned Submissions" table and returned to the "Manage Unassigned Submissions" inventory.

If

Then

A manager selects "Close" ,

No action is needed and the submission is not assigned.

A manager selects "OK" ,

The submission is removed from the "Manage Assigned Submissions" table and returned to the "Manage Unassigned Submissions inventory" . The correction status is updated to "Unassigned" .

If a manager selects "Unassign Reviewer" the Reviewer SEID will return to "N/A" and the "Review Status" will return to "Not Assigned" . The Daily Inventory Report of Corrections table will update accordingly.

If a manager selects "Send for Review" the status is updated to "Assigned" .

If a manager selects "Submit to IRIS" , the submission updates are sent to IRIS, and removed from the table and the "Daily Inventory of Corrections" . Only 25 submissions can be submitted to IRIS at one time.

Multiple SEID’s will display. A manager must ensure they are sending submissions to IRIS for the correct SEID of the tax examiner.

If a manager selects "Preview Submission" hyperlink the "View Submissions Details" page displays.

If a manager selects the "Back" button, the portal will return to the Dashboard page.

"Tax Examiner" : The tax examiner will correct submissions assigned by a manager. After error correction is completed the tax examiner will submit completed records back to a manager. Completed records can have corrected fields, be flagged for fraud, or be viewed by an examiner to ensure the present values are correct. Follow the steps below.

"Daily Inventory Report of Errors" is the first page to display after tax examiners enter the portal. Here a tax examiner can view the submissions assigned by a manager and select submissions to begin making corrections. Complete all error corrections for records in the submission before returning to a manager.

A table will display showing a "#" , "Submission ID" , "Form Count" , "Error Count" , and "Date Assigned" . The table is sorted by the "Date Assigned" , oldest to most recent.

The "Unassign Incomplete Submissions" button will also display and is used to return unworked inventory back to the "Unassigned Submissions" table if the tax examiner is unable to complete the records. Select "Continue" to proceed with this action.

Select the "Submissions ID" hyperlink to go to the "Correct Submissions" page to begin error correction.

Follow the steps below for the tax examiner role on the "Correct Submissions" page.

A table will display showing a "#" , "Record ID" , "Corrected by (SEID)" , "Correction Status" , "Error Count" , and "Flagged for Fraud" .

Select the "Begin Corrections" button to begin resolving error conditions.

When the correction status for all forms is "Complete" , select the "Submit to Manager" button. Next, the message "Your corrections have been successfully submitted" displays. Select "OK" to return to the "Daily Inventory Report of Errors" page.

"View Error Details" page allows a tax examiner to view the details of the submission.

The recipient Document Locator Number (DLN) will display in the upper left corner. Use the DLN to retrieve the SCRIPS image of the return.

All payment and edit fields will display. Checkboxes for all fields in error are automatically selected to determine the point of error. The checkbox will display before the individual box number that coincides with the information return that is being corrected.

The original value received from IRIS will populate in both the "Field in Error" and the "Field Correction" fields. This allows the tax examiner to leave the field uncorrected, if necessary, by not changing the value in the "Field Correction" textbox.

If the tax examiner selects checkboxes for other fields, they are able to view the value for that field.

Fields in error will have a "Field Correction" textbox where tax examiners can enter corrections. Select "Save" or"Next" when all corrections have been made. If all fields were corrected, then the message "Corrections Successful" will display. If unsuccessful, the message "You have left uncorrected fields" will display. On the last form, the "Next" button will change to "Save" .

The "Next" button will display if more forms in the submission need correction. On the last form, this button will change to "Save" .

Fields in Error will display a textbox under the original value and a corrected value can be entered, if necessary. If the field does not need correction, leave the textbox unchanged. These fields will have their checkbox checked by default to view the error and you will not be able to uncheck to minimize the field. Fields Not in Error will also display to allow users to view and correct a value not identified as potentially containing an error. The field will provide a textbox under the original value and a corrected value can be entered, if necessary. If you see that the field does not need correction, leave the textbox unchanged. These fields will have their checkbox unchecked by default but the field can be viewed.

Forms can be flagged for fraud if the submission exhibits signs of fraudulent information. If the form in error has an indication that the record may contain possible instances of fraud, then select the "Flag Form for Fraud" checkbox. Selecting this checkbox will display a message to verify this action.

If the tax examiner needs to refer to prior forms they completed, select the "Previous Form" button. This button, however, is disabled on the first form of the submission. Select "Save" or "Next" to perform validations on fields completed and continue.

Use the "Exit" link to leave the "View Error Details" page and return to the "Correct Submission" page. Selecting this link will bring up a modal making sure you want to continue to the Correct Submission page.

"Quality Reviewer" : A manager will assign a subset of submissions that require quality review. If the quality reviewer finds an error, they can make updates to fields previously corrected by the tax examiner. Follow the steps below.

The "Daily Inventory Report of Corrections" is the first page that displays after entering the portal. Here a quality reviewer can view corrected submissions and select a submission for review.

A table with filters will display. The reviewer can filter the table by "Tax Examiner SEID" , "Quality Reviewer SEID" , and "Review Status" .

The table will display a "#" , "Submission ID" , "Tax Examiner SEID" , "Form Count" , "Error Count" , "Quality Reviewer SEID" , and "Review Status" . The table is sorted by "Review Status" , "Complete" , "Assigned" , or "Not Assigned" then alphabetically by tax examiner SEID.

Submission Selection Checkbox: This selection allows the reviewer to choose a subset of submissions that you want to perform an action on. There is no limit to the number of submissions that can be selected. In the header row, there is a select all checkbox that will select all the submission rows visible on the page.

Submissions ID hyperlink: This selection allows the reviewer to view the "Review Submissions" .

The default will show 10 submissions per page. If there are more than 10 submissions, use the "Results Per Page" drop down list to change the number of visible rows on the table. If you select the "Results Per Page " drop down list, the options will be 10, 25, 50 or 100. If there is more than 1 page of records on the table, use the "Previous" and "Next" arrows to navigate between pages on the table. If you enter a valid page in the "Jump To" text box and select the "GO" button, you will be sent to that page.

"Review Submission" : Follow the steps below for the role of the quality reviewer.

A table will display showing a "#" , "Record ID" , "Corrected by (SEID)" , "Review Status" , "Error Count" , and "Flagged for Fraud" . The table will be sorted by the order the records appear in the submission.

Select "Begin Review" and the "View Correction Detail" page will display the first record requiring quality review. Follow the tax examiner instructions in (7) above to view the details of the submission.

Complete the review of the fields in error by verifying the correction(s) shown in the "Field Correction" textbox. The checkboxes for the fields in error will automatically be selected.

If the reviewer selects checkboxes for other fields, they are able to view the value for that field.

Select "Save" or "Next" to determine if review was successful or if uncorrectable fields remain. On the last form in the submission the "Next" button will change to "Save" .

Review all fields in the submission before selecting "Submit to Manager" and proceed to the next form for review.

When review is complete, the "Review Status" will change to "Review Complete (Updated)" or "Review Complete (No Changes)" and the "Submit to Manager" button is enabled.

Selecting "Submit to Manager" will result in a message stating "Your review has been successfully submitted" . Select "OK" to return to the "Daily Inventory Report of Corrections" page.

If the "Correction Status" of the form is "Complete" , then the "Flag Form" checkbox will be enabled. Otherwise, it will be disabled. If the "Flag Form" checkbox is updated, then the "Update Status" button will be enabled. Otherwise, it will be disabled.

There is no functionality in IRRP to print the "Error Detail" page. Use an alternative application to capture screen images when an error is identified and feedback is needed.

All current year information returns will be corrected using the Information Returns Review Portal (IRRP).

Enter all money amounts in dollars only.

A money amount of $5,000.00 is entered in IRRP as "5000" .

Refer to the Correction Procedures below to resolve errors for each information returns form type.

If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information.

The Recipient Document Locator Number (DLN) will display on the "View Error Details" page in IRRP. Tax examiners will use this DLN to view the IRP image using Service Center Recognition Image/Processing System (SCRIPS). See IRM 3.12.8.8.1, Accessing IRP images using Service Center Recognition Image/Processing System (SCRIPS), for more information.

The IRP image is unavailable in the Information Returns Review Portal (IRRP). As a result, tax examiners will access the IRP image using Service Center Recognition Image/Processing System (SCRIPS).

After receiving SCRIPS access and a password, login to the system by taking the following actions:

Type an uppercase "S" followed by your five-character SEID in lowercase. Press the "Enter" key.

Type your password.

Select the correct SCRIPS processing system from the Site drop down menu.

Press "ALT L" key combination or "Enter" .

Press "Esc" to continue login.

See IRM 3.41.274.10.1, Logging in to SCRIPS, for more information.

The "Workstation Main Menu" window will display next. Take the following actions:

Select "6" for "Additional Functions" and "Enter" .

A sub menu will display. Select "1" for Doc Review and "Enter" .

Select Form Type "1" for IRP and "Enter" .

The IRP Document Review window will display in the upper right corner. Enter the recipient DLN, found on the IRRP submission, in the Document Review box for DLN/SN.

Do not include hyphens or dashes "-" in the DLN/SN box.

The IRP image will display on the left side of the SCRIPS screen. Multiple images may display (1-3 images per page) based on the form type. See IRM Exhibit 3.10.8-6, Number of Returns Per Page Allowed on Service Center Recognition/Imaging Processing System (SCRIPS) Income Returns, for more information.

Ensure you are referring to the correct IRP image in SCRIPS that matches the DLN.

Select "ALT X" or "Esc" to exit to a previous menu.

Boxes Displayed

Location on Form 1097-BTC

Box name

Box type

+/-

Box 1

Total

Money amount

Box 2a

Code

Alpha

N/A

Box 2b

Unique identifier

Alphanumeric 39 max characters

N/A

Box 3

Bond type

Numeric Valid entries are 101 or 199

N/A

Box 5a

January

Money amount

Box 5b

February

Money amount

Box 5c

March

Money amount

Box 5d

April

Money amount

Box 5e

May

Money amount

Box 5f

June

Money amount

Box 5g

July

Money amount

Box 5h

August

Money amount

Box 5i

September

Money amount

Box 5j

October

Money amount

Box 5k

November

Money amount

Box 5l

December

Money amount

Lower left-hand side of the document under the recipient's entity information

Form 1097-BTC issuer is (check one):

Checkbox Valid entries are 1 or 2

N/A

Form 1097-BTC, Bond Tax Credit, will display for the following error conditions:

Box 1, "Total" , does not equal the sum of boxes 5a to 5l, "January - December" within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 1, "Total" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5a, "January" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5b, "February" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5c, "March" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5d, "April" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5e, "May" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5f, "June" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5g, "July" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5h, "August" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5i, "September" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5j, "October" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5k, "November" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5l, "December" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entry in Box 1 does not equal the sum of boxes 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, and 5l, within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡: Review the SCRIPS image for accuracy and to determine taxpayer intent. If Box 1 has an entry, but Box 5a through Box 5l are blank, enter the Box 1 amount in Box 5a. If Box 1 is blank, enter the sum of Box 5a through 5l in Box 1. Review the SCRIPS image for signs of fraud. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information.

If the entries in Boxes 1, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, or 5l are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select Save or Next after all error conditions have been reviewed and corrected to continue.

Boxes Displayed

Location on Form 1098

Box name

Box type

+/-

Box 1

Mortgage interest received from payer(s)/borrower(s)

Money amount

Box 2

Outstanding mortgage principal

Money amount

Box 3

Mortgage origination date

Alpha

N/A

Box 4

Refund of overpaid interest

Money amount

Box 5

Mortgage insurance premiums

Money amount

Box 6

Points paid on purchase of principal residence

Numeric

N/A

Box 7

If address of property securing mortgage is the same as PAYER’S/BORROWER’S address, check the box, or enter the address or description in box 8

Checkbox

N/A

Box 8

Address or description of property securing mortgage (see instructions)

Description

N/A

Box 9

Number of properties securing mortgage

Numeric

N/A

Box 10

Other

Alphanumeric Maximum 150 characters

N/A

Box 11

Mortgage acquisition date

Date

Enter the date in YYYYMMDD format

N/A

Form 1098, Mortgage Interest Statement will display for the following error conditions:

Box 1, "Mortgage interest received from payer(s)/borrower(s)" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 2, "Outstanding mortgage principal" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Refund of overpaid interest" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5, "Mortgage insurance premiums" is greater than or equal to ≡ ≡ ≡ ≡ ≡.

Box 6, "Points paid on purchase of principal residence" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 2, 4, 5, or 6 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select Save or Next after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1098-C

Box name

Box type

+/-

Box 1

Date of contribution

Date

Enter the date in YYYYMMDD format

N/A

Box 2a

Odometer mileage

Numeric

N/A

Box 2b

Year

Numeric 4 characters

N/A

Box 2c

Make

Alpha and special characters which include: ! " # $ % & ' ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü Maximum 20 characters

N/A

Box 2d

Model

Alpha and special characters which include! " # $ % & ' ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü Maximum 20 characters

N/A

Box 3

Vehicle or other identification number

Alphanumeric 25 characters

N/A

Box 4a

Vehicle sold in arm's length transaction to unrelated party

Checkbox

N/A

Box 4b

Date of sale

Date

Enter the date in YYYYMMDD format

N/A

Box 4c

Gross proceeds from sale

Numeric

Box 5a

Donee certifies the vehicle will not be transferred for money, other property, or services before completion of improvements or significant intervening use

Checkbox

N/A

Box 5b

Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of donee’s charitable purpose

Alphanumeric 39 characters

N/A

Box 6a

Did you provide goods or services in exchange for the vehicle?

Checkbox

N/A

Box 6b

Value of goods or services provided in exchange for the vehicle

Money

Box 6c

Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services consisted solely of intangible religious benefits

Checkbox

N/A

Box 7

Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked

Checkbox

N/A

Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, will display for the following error conditions:

Box 4c, "Gross proceeds from sale" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 6b, "Value of goods or services provided in exchange for the vehicle" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 4c or 6b are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select Save or Next after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1098-E

Box name

Box type

+/-

Box 1

Student loan interest received by lender

Money amount

Box 2

Check if box 1 does not include loan origination fees and/or capitalized interest, and the loan was made before September 1, 2004

Checkbox

N/A

Form 1098-E, Student Loan Interest Statement, will display for the following error conditions:

Box 1, "Student loan interest received by lender" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entry in Box 1 is greater than or equal to ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select Save or Next after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1098-F

Box name

Box type

+/-

Box 1

Total amount required to be paid

Money

Box 2

Amount to be paid for violation or potential violation

Money

Box 3

Restitution/remediation amount

Money

Box 4

Compliance amount

Money

Box 5

Date of order/agreement

Date

Enter the date in YYYYMMDD format

N/A

Box 6

Court or entity

Alpha/Numeric 39 characters

N/A

Box 7

Case number

Alpha/Numeric 39 characters

N/A

Box 8

Case name or names of parties to suit, order, or agreement

Description 39 characters

N/A

Box 9

Code

Alpha six or less characters

N/A

Form 1098-F, Fines, Penalties, and Other Amounts, will display for the following error conditions:

Box 1, "Total amount required to be paid" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 2, "Amount to be paid for violation or potential violation" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 3, "Restitution/remediation amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Compliance amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 2, 3, or 4, are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select Save or Next after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-Q

Box name

Box type

+/-

Box 1a

Annuity amount on start date

Money amount

Box 1b

Annuity start date

Date

Enter the date in YYYY-MM-DD format

N/A

Box 2

Check if start date may be accelerated

Checkbox

N/A

Box 3

Total premiums

Money amount

Box 4

FMV of QLAC

Money amount

Box 5a

January

Money amount

Box 5a

dd

Valid entries are 1 - 31

N/A

Box 5b

February

Money amount

Box 5b

dd

Valid entries are 1 - 31

N/A

Box 5c

March

Money amount

Box 5c

dd

Valid entries are 1 - 31

N/A

Box 5d

April

Money amount

Box 5d

dd

Valid entries are 1 - 31

N/A

Box 5e

May

Money amount

Box 5e

dd

Valid entries are 1 - 31

N/A

Box 5f

June

Money amount

Box 5f

dd

Valid entries are 1 - 31

N/A

Box 5g

July

Money amount

Box 5g

dd

Valid entries are 1 - 31

N/A

Box 5h

August

Money amount

Box 5h

dd

Valid entries are 1 - 31

N/A

Box 5i

September

Money amount

Box 5i

dd

Valid entries are 1 - 31

N/A

Box 5j

October

Money amount

Box 5j

dd

Valid entries are 1 - 31

N/A

Box 5k

November

Money amount

Box 5k

dd

Valid entries are 1 - 31

N/A

Box 5l

December

Money amount

Box 5l

dd

Valid entries are 1 - 31

N/A

Form 1098-Q, Qualifying Longevity Annuity Contract Information, will display for the following error conditions:

Box 1, "Annuity amounts on start date" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡

Box 3, "Total premiums" is not equal to or within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of boxes 5a, January to- 5l, December.

Box 3, "Total premiums" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "FMV of QLAC" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5a, "January" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5b, "February" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5c, "March" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5d, "April" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5e, "May" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5f, "June" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5g, "July" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5h, "August" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5i, "September" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5j, "October" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5k, "November" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5l, "December" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 3, 4, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, or 5l are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

If Box 3 is not equal to or within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Boxes 5a-5l, review the SCRIPS image correct entries.

Select Save or Next after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1098-T

Box name

Box type

+/-

Box 1

Payments received for qualified tuition and related expenses

Money amount

To the left of Box 3

STUDENT’S TIN

Checkbox

N/A

Box 4

Adjustments made for a prior year

Money amount

+/-

Box 5

Scholarships or grants

Money amount

N/A

Box 6

Adjustments to scholarships or grants for a prior year

Money amount

+/-

Box 7

Checked if the amount in box 1 includes amounts for an academic period beginning January - March YYPY (YYPY equals the current processing year)

Checkbox

N/A

Box 8

Checked if at least half-time student

Checkbox

N/A

Box 9

Checked if a graduate student

Checkbox

N/A

Box 10

Ins. contract reimb./refund

Money amount

+/-

Form 1098-T, Tuition Statement, will display for the following error conditions:

Box 1, "Payments received for qualified tuition and related expenses" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Adjustments made for a prior year" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5, "Scholarships or grants" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 6, "Adjustments to scholarships or grants for a prior year" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 10, "Ins. contract reimb./refund" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 4, 5, 6, or 10 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select Save or Next after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-A

Box name

Box type

+/-

Box 1

Date of lender’s acquisition

Date

N/A

Box 2

Balance of principal outstanding

Money amount

Box 4

Fair market value of property

Money amount

Box 5

Check if the borrower was personally liable for repayment of the debt

Checkbox

N/A

Box 6

Description of property

Description - 100 characters allowed

N/A

Form 1099-A, Acquisition or Abandonment of Secured Property, will display for the following error conditions:

Box 2, "Balance of principle outstanding" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Fair market value of property" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 2 or 4 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select Save or Next after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-B

Box name

Box type

+/-

Box 1a

Description of property

Description - 100 characters allowed

N/A

Box 1b

Date acquired

Date

Enter the date in YYYYMMDD format

N/A

Box 1c

Date sold or disposed

Date

Enter the date in YYYYMMDD format

N/A

Box 1d

Proceeds

Money amount

+/-

Box 1e

Cost or other basis

Money amount

+/-

Box 1f

Accrued market discount

Money amount

+/-

Box 1g

Wash sale loss disallowed

Money amount

+/-

Box 2

Short-term or Long-term gain or loss or Ordinary checkbox

Checkboxes

N/A

Box 3

Collectibles or QOF checkbox

Checkboxes

N/A

Box 4

Federal income tax withheld

Money amount

Box 5

Check if noncovered security

Checkbox

N/A

Box 6

Report to IRS: Gross/Net proceeds

Checkboxes

N/A

Box 7

Check if loss is not allowed based on amount in Box 1d

Checkbox

N/A

Box 8

Profit (or loss) realized in YYTY on closed contracts

Money amount

+/-

Box 9

Unrealized profits or (loss) on open contracts 12/31/YYTY-1

Money amount

+/-

CUSIP number

Box under recipient entity in lower left-hand corner

Numeric - 13 characters allowed

N/A

FATCA checkbox

Checkbox found under the recipient entity in the lower left side of the document, FATCA filing requirement

Checkbox

N/A

Box 10

Unrealized profits or (loss) on open contracts 12/31/YYTY

Money amount

+/-

Box 11

Aggregate profit or (loss) on contracts.

Money amount

+/-

Box 12

Check if basis reported to IRS

Checkbox

N/A

Box 13

Bartering

Money amount

Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, will display for the following error conditions:

Box 1e, "Cost or other basis" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 1f, "Accrued market discount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 1g, "Wash sale loss disallowed" is less than or equal to ≡ ≡ ≡ ≡ or greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is not equal to or less than the sum of Box 1d, Box 1e, Box 1f, Box 8, Box 9, Box 10, Box 11, Box 13.

Box 4, "Federal income tax withheld" is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Box 1d and Box 13.

Box 6 checkboxes "Gross proceeds" and "Net proceeds" are both checked.

Box 8, "Profit or (loss) realized in 2025 on closed contracts" is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 9, "Unrealized profit or (loss) on open contracts" is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 11, "Aggregate profit or (loss) on contracts" is less than or equal to ≡ ≡ ≡ ≡ ≡.

Box 13, "Bartering" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1e, 1f, 1g, 4, or 13 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

If Box 1g, "Wash sale loss disallowed" is less than or equal to ≡ ≡ ≡ ≡ ≡ then review the SCRIPS image and verify input.

Verify the entry in the Box 2 checkboxes by reviewing the SCRIPS image: Enter "1" if "Short-term gain or loss" is checked, "2" if the "Long-term gain or loss" is checked, and "3" if the "Ordinary" is checked. If no box or multiple boxes are checked, Box 2 should be blank.

If Box 4, Federal income tax withheld, is greater than ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Box 1d and Box 13 and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information.

If the submission appears to be fraudulent select the "Flag form for fraud" checkbox

Verify the entry in the Box 6 checkboxes by reviewing the SCRIPS image: Enter "1" if "Gross proceeds" is checked, or "2" if "Net proceeds" is checked. If neither box or both boxes are checked and you cannot determine taxpayer intent, Box 6 should be blank.

If Box 8, "Profit or (loss) realized in 2025 on closed contracts" , is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡ then review the SCRIPS image and verify input.

If Box 11, "Aggregate profit or (loss) on contracts" , is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡ then review the SCRIPS image and verify input.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-C

Box name

Box type

+/-

Box 1

Date of identifiable event.

Date

Enter the date in YYTYMMDD for current year processing.

N/A

Box 2

Amount of debt discharged

Money amount

Box 3

Interest, if included in box 2

Money amount

Box 4

Debt description

Alphanumeric and special characters which include: ! ” # $ % & ’ ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü

N/A

Box 5

Check here if debtor was personally liable for repayment of the debt.

Checkbox

N/A

Box 6

Identifiable event code

One character Alpha Code (A, B, C, D, E, F, G, and H)

N/A

Box 7

Fair market value of property

Money amount

Form 1099-C, Cancellation of Debt, will display for the following error conditions:

Box 1, "Date of identifiable event" does not equal the tax year of Form 1099-C.

Box 2, "Amount of debt discharged" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 3, "Interest" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 7, "Fair market value of property" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

The "Date of identifiable event" year in Box 1 must equal the tax year for the Form 1099-C filing in YYTYMMDD format. Review the SCRIPS image. If the event date year does not equal the tax year then enter the tax year in YYTYMMDD format.

If the entries in Boxes 1, 2, 3, or 7 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select Save or Next after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-CAP

Box name

Box type

+/-

Box 1

Date of sale or exchange

Date

Enter the date in YYYYMMDD format.

N/A

Box 2

Aggregate amount rec'd

Money amount

Box 3

No. of shares exchanged

Numeric

N/A

Box 4

Classes of stock exchanged

Alphanumeric - 10 characters allowed

N/A

Form 1099-CAP, Changes in Corporate Control and Capital Structure, will display for the following error conditions:

Box 1 "Date of sale or exchange" is not displaying in YYYYMMDD format.

Box 2, "Aggregate amount rec’d" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4 "Classes of stock exchanged" is not 12 alpha-numeric characters or blank.

Correction Procedures:

The" Date of sale or exchange" in Box 1 must be entered in the YYYYMMDD format. Review the SCRIPS image. If the date is entered incorrectly, change the year to equal the current tax year processed (processing year minus one). Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

If the entry in Box 2, "Aggregate amount rec’d" is greater than or equal to ≡ ≡ ≡ ≡ ≡ is correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

The entry in Box 4, "Classes of stock exchanged" , must consist of alpha and numeric entries and is valid for up tp 12 characters. Review the SCRIPS image and correct Box 4 using this format.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes displayed

Location on Form 1099-DA

Box name

Box type

+/-

Above Box 5

CUSIP number

Alpha/Numeric

N/A

Above Box 1a

Applicable checkbox on Form 8949

Alpha

Valid characters are G, H, J, K, and Y

N/A

Box 1a

Code for digital asset

Alpha/Numeric

N/A

Box 1b

Name of digital asset

Alpha

35 character maximum

Box 1c

Number of units

Numeric

N/A

Box 1d

Date acquired

Numeric

YYYY-MM-DD

N/A

Box 1e

Date sold or disposed

Numeric

YYYY-MM-DD

N/A

Box 1f

Proceeds

Money amount

+/-

Box 1g

Cost or other basis

Money amount

Box 1h

Accrued market discount

Money amount

Box 1i

Wash sales loss disallowed

Money amount

Box 2

Check if basis reported to IRS

Checkbox

N/A

Box 3a

Reported to IRS: Gross proceeds/Net proceeds

Radio button

N/A

Box 3b

QOF Checkbox

Checkbox

N/A

Box 4

Federal income tax withheld

Money amount

Box 5

Check if loss is not allowed based on amount in 1f

Checkbox

N/A

Box 6

Gain or loss:

Checkbox/Radio button

N/A

Box 7

Check if 1f is only cash

Checkbox

N/A

Box 8

Check if broker relied on customer-provided acquisition information

Checkbox

N/A

Box 9

Check if digital asset is a noncovered security

Checkbox

N/A

Box 10

Reserved

Box 11a

Check if gross proceeds reported in 1f is an aggregate amount for: Qualifying stablecoins/Specified NFTs

Radio button

N/A

Box 11b

If 11a checked, number of transactions

Numeric

N/A

Box 11c

For aggregate reporting of specified NFTs, aggregate gross proceeds reported in 1f that are attributable to first sales by creator or minter

Money amount

Box 12a

Number of units transferred in

Numeric

N/A

Box 12b

If transferred in, provide transfer-in date

Numeric

YYYY-MM-DD

N/A

Box 13

Reserved

Form 1099-DA, Digital Asset Proceeds From Broker Transactions, will display for the following error conditions:

Box 1f, "Proceeds amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 1g, "Cost or other basis" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 1h, "Accrued market discount." is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 1i, "Wash sales loss disallowed" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 11c, "For aggregate reporting of specified NFTs, aggregate gross proceeds reported in 1f that are attributable to first sales by creator or minter" is greater than or equal to is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

If the entries in Boxes 1f, 1g, 1h, 1i, 4, or 11c are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes displayed

Location on Form 1099-DIV

Box name

Box type

+/-

Box 1a

Total ordinary dividends

Money amount

Box 1b

Qualified dividends

Money amount

Box 2a

Total capital gain distr.

Money amount

Box 2b

Unrecap. Sec. 1250 gain

Money amount

Box 2c

Section 1202 gain

Money amount

Box 2d

Collectibles (28%) gain

Money amount

Box 2e

Section 897 ordinary dividends

Money amount

Box 2f

Section 897 capital gain

Money amount

Box 3

Nondividend distributions

Money amount

Box 4

Federal income tax withheld

Money amount

Box 5

Section 199A dividends

Money amount

Box 6

Investment expenses

Money amount

Box 7

Foreign tax paid

Money amount

Box 8

Foreign country or U.S. possession

Alpha - 35 character field

N/A

Box 9

Cash liquidation distributions

Money amount

Box 10

Noncash liquidation distributions

Money amount

Box 11

FATCA filing requirement

Checkbox

N/A

Box 12

Exempt-interest dividends

Money amount

Box 13

Specified private activity bond interest dividends

Money amount

Box 14

State

Alpha - 2 digit state code

N/A

Box 15

State identification no.

Numeric - 25 character field

N/A

Box 16

State tax withheld

Money amount

Box 1a, "Total ordinary dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 1b, "Qualified dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 2a, "Total capital gain distr." is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 2b, "Unrecap. Sec. 1250 gain" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 2c, "Section 1202 gain" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 2d, "Collectibles (28%) gain" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 2e, "Section 897 ordinary dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 2f, "Section 897 capital gain" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 3, "Nondividend distributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Boxes 1a, 2a, and 9.

Box 5, "Section 199A dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 6, "Investment expenses" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 7, "Foreign tax paid" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 9, "Cash liquidation distributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 10, "Noncash liquidation distributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 12, "Exempt-interest dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 12, "Exempt-interest dividend" is less than "Specified private activity bond interest dividends" minus ≡ ≡.

Box 13, "Specified private activity bond interest dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 16, "State tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

If the entries in Boxes 1a, 1b, 2a, 2b, 2c, 2d, 2e, 2f, 3, 4, 5, 6, 7, 9, 10, 12, 13, or 16 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Review Box 4 to determine if withholding is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ the sum of Box 1a, Box 2a, and Box 9. Use the SCRIPS image and verify accuracy of input. If withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

If the entry in Box 12 is less than the entry in Box 13 by ≡ ≡ ≡ ≡ ≡: If Box 12 is blank, enter the Box 13 amount into Box 12. If an amount is present in Box 12 and in error, and Box 13 has a money amount, replace the money amount in Box 12 with the sum of the amounts in Box 12 and Box 13.

Select Save or Next after all error conditions have been reviewed and corrected to continue.

Boxes Displayed

Location on Form 1099-G

Box name

Box type

+/-

Box 1

Unemployment compensation

Money amount

Box 2

State or local income tax refunds, credits, or offsets

Money amount

Box 3

Box 2 amount is for tax year

Numeric

N/A

Box 4

Federal income tax withheld

Money amount

Box 5

RTAA payments

Money amount

Box 6

Taxable grants

Money amount

Box 7

Agriculture payments

Money amount

Box 8

Check if box 2 is trade or business income

Checkbox

N/A

Box 9

Market gain

Money amount

Box 10a

State

Alpha - 2 digit state code

N/A

Box 10b

State identification no.

Numeric - 25 character field

N/A

Box 11

State income tax withheld

Money amount

Box 1, "Unemployment compensation" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 2, "State or local income tax refunds, credits, or offsets" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 3, "Box 2 amount is for tax year" is not equal to the tax year processed minus one through tax year minus four.

Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" is greater than ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Box 1, Box 2, Box 5, Box 6, and Box 7.

Box 5, "RTAA payments" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 6, "Taxable grants" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 7, "Agriculture payments" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 9, "Market gain" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

If the entries in Boxes 1, 2, 4, 5, 6, 7, or 9 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

If the entry is Box 3 is not equal to the tax year processed minus one through tax year minus four, review the SCRIPS image for accuracy. If after reviewing the SCRIPS image, the tax year is not valid, change it to the tax year being processed minus one.

If the entry in Box 4 is greater than ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Box 1, Box 2, Box 5, Box 6, and Box 7, review the SCRIPS image and verify accuracy of input. If withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes displayed:

Location on Form 1099-INT

Box name

Box type

+/-

Box 1

Interest income

Money amount

Box 2

Early withdrawal penalty

Money amount

Box 3

Interest on U.S. Savings Bonds and Treasury obligations.

Money amount

Box 4

Federal income tax withheld

Money amount

Box 5

Investment expenses

Money amount

Box 6

Foreign tax paid

Money amount

Box 7

Foreign country or U.S. possession

Money amount

Box 8

Tax-exempt interest

Money amount

Box 9

Specified private activity bond interest

Money amount

Box 10

Market discount

Money amount

Box 11

Bond premium

Money amount

FATCA checkbox

Checkbox found under the recipient entity in the lower left side of the document, FATCA filing requirement

Checkbox

N/A

Box 12

Bond premium on Treasury obligations

Money amount

Box 13

Bond premium on tax-exempt bond

Money amount

Box 14

Tax-exempt and tax credit bond CUSIP no.

Alphanumeric - 9 character field

N/A

Form 1099-INT, Interest Income, will display for the following error conditions:

Box 1, "Interest income" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 2, "Early withdrawal penalty" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 3, "Interest on U.S. Savings Bonds and Treasury obligations" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" is greater than the sum of Box 1 and Box 3 by ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5, "Investment expenses" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 6, "Foreign tax paid" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 8, "Tax-exempt interest" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 9, "Specified private activity bond interest" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 10, "Market discount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 11, "Bond premium" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 12, "Bond premiums on Treasury obligations" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 13, "Bond premium on tax exempt bond" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 2, 3, 4, 5, 6, 8, 9, 10, 11, 12, or 13 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information.

Review Box 4 to determine if withholding is greater than the sum of Box 1 and Box 3 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Use the SCRIPS image and verify accuracy of input. If withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-K

Box name

Box type

+/-

Payment checkbox

Checkbox found under the filers data on the upper left - "Payment settlement entity (PSE)" or "Electronic Payment Facilitator (EPF)/Other third party"

Checkbox

N/A

Payment type checkbox

Checkbox found under the filers data on the upper left next to Payment checkbox - "Payment card" or "Third party network"

Checkbox

N/A

Box 1a

Gross amount of payment card/third party network transactions

Money amount

Box 1b

Card Not Present transactions

Money amount

Box 2

Merchant category code

Numerics - 4 character field

N/A

Box 3

Number of payment transactions

Numeric field

N/A

Box 4

Federal income tax withheld

Money amount

Box 5a

January

Money amount

Box 5b

February

Money amount

Box 5c

March

Money amount

Box 5d

April

Money amount

Box 5e

May

Money amount

Box 5e

June

Money amount

Box 5g

July

Money amount

Box 5h

August

Money amount

Box 5i

September

Money amount

Box 5j

October

Money amount

Box 5k

November

Money amount

Box 5l

December

Money amount

Form 1099-K, Payment Card and Third Party Network Transactions, will display for the following error conditions:

"Payment settlement entity (PSE)" and "Electronic Payment Facilitator (EPF)/Other third party" checkboxes, found under the filers data on the upper left, are both checked.

No correction is required or allowed.

"Payment card" and "Third party network " checkboxes, found under the filers data on the upper left, are both checked.

No correction is required or allowed.

Box 1a, "Gross amount of payment card/third party network transactions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 1a, "Gross amount of payment card/third party network transactions" is greater than the sum of Boxes 5a to 5l within a ≡ ≡ ≡ ≡ ≡ tolerance.

Box 1b, "Card Not Present transactions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Box 1a.

Box 5a, "January" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5b, "February" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5c, "March" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5d, "April" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5e, "May" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5f, "June" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5g, "July" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5h, "August" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5i, "September" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5j, "October" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5k, "November" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5l, "December" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If Box 1a, "Gross amount of payment card/third party network transactions" is greater than the sum of Boxes 5a to 5l within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ tolerance, review the SCRIPS image and verify input. If entries are correct, select "Next" to continue.

If the entries in Boxes 1a, 1b, 4, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, are greater than or equal to ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

If the entry in Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Box 1a and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-LS

Box name

Box type

+/-

Box 1

Amount paid to payment recipient

Money amount

Box 2

Date of sale

Date

Enter in YYYYMMDD format.

N/A

Box - Issuer’s name

Issuer’s name found below Date of Sale

Alphanumeric - 75 characters allowed

N/A

Form 1099-LS, Reportable Life Insurance Sale, will display for the following error condition:

Box 1, "Amount paid to payment recipient" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entry in Box 1 is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and it is correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-LTC

Box name

Box type

+/-

Box 1

Gross long-term care benefits paid

Money amount

Box 2

Accelerated death benefits paid

Money amount

Box 3

Per Diem/Reimbursed amount checkbox

Checkbox

N/A

Box - INSURED'S TIN

INSURED'S TIN - found under the calendar year in the upper right corner

Numerics - 9 character field

N/A

Box - INSURED'S name

INSURED'S name - found under Box 3, Per diem/Reimbursed amount checkbox

Checkbox - 75 characters allowed

N/A

Box 5

Chronically or Terminally iII checkbox

Checkbox

N/A

Box - Date certified

Date certified - found after Box 5

Date

Enter in YYYY-MM-DD format.

N/A

Form 1099-LTC, Long-Term Care and Accelerated Death Benefits, will display for the following error condition:

Box 1, "Gross long-term care benefits paid" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 2, "Accelerated death benefits paid" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 5, "Chronically ill or Terminally iII" checkboxes are both selected.

Correction Procedures:

If the entries in Boxes 1 or 2 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

If the Box 5"Chronically ill" and "Terminally ill" indicator are greater than 1 then review the SCRIPS image and verify input. Enter 1 if the "Chronically ill" box only is checked. Enter 2 if the "Terminally ill" box is checked. Enter 3 if both boxes are checked. If no box is checked leave blank.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-MISC

Box name

Box type

+/-

Box 1

Rents

Money amount

Box 2

Royalties

Money amount

Box 3

Other income

Money amount

Box 4

Federal income tax withheld

Money amount

Box 5

Fishing boat proceeds

Money amount

Box 6

Medical and health care payments

Money amount

Box 7

Direct sales

Checkbox

N/A

Box 8

Substitute payments in lieu of dividends or interest

Money amount

Box 9

Crop insurance proceeds

Money amount

Box 10

Gross proceeds paid to an attorney

Money amount

Box 11

Fish purchased for resale

Money amount

Box 12

Section 409A deferrals

Money amount

Box 13

FATCA filing requirement

Checkbox

N/A

Box 14

Reserved

N/A

N/A

Box 15

Nonqualified deferred compensation

Money amount

Form 1099-MISC, Miscellaneous Information, will display for the following error conditions:

Box 1, "Rents" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more than ≡ ≡ ≡ ≡ ≡ if "RECIPIENT’S" information is not present.

Box 2, "Royalties" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 3, "Other income" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or the amount of withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5, "Fishing boat proceeds" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 6, "Medical and health care payments" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 8, "Substitute payments in lieu of dividends or interest" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 9, "Crop insurance proceeds," is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 10, "Gross proceeds paid to an attorney" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 11, "Fish purchased for resale" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 12, "Section 409A deferrals" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 15, "Nonqualified deferred compensation," is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 2, 3, 4, 5, 6, 8, 9, 10, 11, 12, or 15 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

If the entry in Box 1 is more than ≡ ≡ ≡ ≡ then the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If missing, then review the SCRIPS image and verify accuracy of input. If an entry is present in the RECIPIENT’S TIN field on the SCRIPS image, continue processing the return. If the RECIPIENTS’s TIN is not present on the SCRIPS image see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the Flag form for fraud checkbox. Review Box 4 for withholding inconsistencies involving money fields due to fraudulent federal income tax withholding or validation errors between money fields present on the SCRIPS image. Verify accuracy of input. If withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the Flag form for fraud checkbox.

Select Save or Next after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-NEC

Box name

Box type

+/-

Box 1

Nonemployee compensation

Money amount

Box 2

Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale

Checkbox

N/A

Box 3

Excess golden parachute payments

Money amount

Box 4

Federal income tax withheld

Money amount

Form 1099-NEC, Nonemployee Compensation, will display for the following error conditions:

Box 1, "Nonemployee compensation" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ or more than ≡ ≡ ≡ ≡ if "RECIPIENT’S" information is not present.

Box 3, "Excess golden parachute payments" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ or the amount of withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 3, or 4 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

If the entry in Box 1 is more than ≡ ≡ ≡ ≡ then the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If missing, then review the SCRIPS image and verify accuracy of input.

If an entry is present in the RECIPIENT’S TIN field on the SCRIPS image, continue processing the return. If the RECIPIENTS’s TIN is not present on the SCRIPS image see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the Flag form for fraud checkbox.

Review Box 4 for withholding inconsistencies involving money fields due to fraudulent federal income tax withholding or validation errors between money fields present on the SCRIPS image. Verify accuracy of input. If withholding is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the Flag form for fraud checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-OID

Box name

Box type

+/-

Box 1

Original issue discount for the year

YYTY equals the current tax year.

Money amount

Box 2

Other periodic interest

Money amount

Box 3

Early withdrawal penalty

Money amount

Box 4

Federal income tax withheld

Money amount

Box 5

Market discount

Money amount

Box 6

Acquisition premium

Money amount

Box 7

Description

Alphanumeric - 100 characters allowed

N/A

Box 8

Original issue discount on U.S. Treasury obligations

Money amount

+/-

FATCA Checkbox

Checkbox found under the recipient entity on the left side of the document

Checkbox

N/A

Box 9

Investment expenses

Money amount

Box 10

Bond premium

Money amount

Box 11

Tax-exempt OID

Money amount

Form 1099-OID, Original Issue Discount, will display for the following error conditions:

Box 2, "Other periodic interest" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 3. "Early withdrawal penalty" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ or Box 4 is equal to or greater than the sum of Box 1, Box 2, and Box 8 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5, "Market discount" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 6, "Acquisition premium" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 8, "Original issue discount on U.S. Treasury obligations" , is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 9, "Investment expenses" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 10, "Bond premium" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 11, "Tax-exempt OID" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 2, 3, 4, 5, 6, 8, 9, 10, or 11 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Review Box 4 to determine if withholding is greater than the sum of Box 1, Box 2, and Box 8 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Use the SCRIPS image and verify accuracy of input. If withholding is greater than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see Exhibit 3.12.8-9, Signs of Fraud for more information.

If the entry in Box 8 is less than or equal to ≡ ≡ ≡ ≡ ≡ ≡ then review the SCRIPS image and verify accuracy of input.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-PATR

Box name

Box type

+/-

Box 1

Patronage dividends

Money amount

Box 2

Nonpatronage distributions

Money amount

Box 3

Per-unit retain allocations

Money amount

Box 4

Federal income tax withheld

Money amount

Box 5

Redeemed nonqualified notices

Money amount

Box 6

Section 199A(g) deduction

Money amount

Box 7

Qualified payments (Section 199A(b)(7))

Money amount

Box 8

Section 199A(a) qual. items

Money amount

Box 9

Section 199A(a) SSTB items

Money amount

Box 10

Investment credit

Money amount

Box 11

Work opportunity credit

Money amount

Box 12

Other credits and deductions

Money amount

Box 13

Specified Coop

Checkbox

N/A

Form 1099-PATR, Taxable Distributions Received From Cooperatives, will display for the following error conditions:

Box 1, "Patronage dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 2, "Nonpatronage dividends" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 3, "Per-unit retain allocations" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or Box 4 is equal to or greater than the sum of Box 1, Box 2, Box 3, and Box 5 by ≡ ≡ ≡ ≡ ≡ ≡.

Box 5, "Redeemed nonqualified notices" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 6, "Section 199A(g) deduction" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 7, "Qualified payments (Section 199A(b)(7))" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 8, "Section 199A(a) qual. items" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 9, "Section 199A(a) SSTB items" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 10, "Investment credit" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 11, "Work opportunity credit" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 12, "Other credits and deductions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, or 12 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Review Box 4 to determine if withholding is greater than the sum of Boxes 1, 2, 3, and 5 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Use the SCRIPS image and verify accuracy of input. If accurate, see Exhibit 3.12.8-9, Signs of Fraud for more information.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-Q

Box name

Box type

+/-

Box 1

Gross distribution

Money amount

Box 2

Earnings

Money amount

Box 3

Basis

Money amount

Box 4

Trustee-to-trustee transfer

Checkbox

N/A

Box 5

"Distribution is from:" - as the title

Checkbox

N/A

Box 6

Check if the recipient is not the designated beneficiary

Checkbox

N/A

Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530), will display for the following error conditions:

Box 1, "Gross distribution" , is greater or less than the sum of Box 2 and Box 3 ≡ ≡ ≡ ≡.

Box 2, "Earnings" is less than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 3, "Basis" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5, "Distribution is from:" must equal "1" .

Correction Procedures:

If the entry in Box 1 is greater or less than the sum of Box 2 and Box 3 ≡ ≡ ≡ ≡ ≡ review the SCRIPS image and verify input.

If the entry in Box 2 is not greater than ≡ ≡ ≡ ≡ ≡ ≡, review the SCRIPS image and verify input.

If the entries in Boxes 2 and 3 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Review the SCRIPS image and verify the checkbox entry in Box 5. Determine if the Qualified tuition program checkbox is marked "Private" , "State" , or "Coverdell ESA" . Enter "1" if "Private" box is checked. Enter "2" if "State" box is checked. Enter "3" if "Coverdell ESA" box is checked. Leave the box blank if no or multiple boxes are checked.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed

Location on Form 1099-QA

Box name

Box type

+/-

Box 1

Gross distribution

Money amount

Box 2

Earnings

Money amount

+/-

Box 3

Basis

Money amount

+/-

Box 4

Program-to-program transfer

Checkbox

N/A

Box 5

Check if ABLE account terminated in the calendar year reported

Checkbox

N/A

Box 6

Check if the recipient is not the designated beneficiary

Checkbox

N/A

Form 1099-QA, Distributions from ABLE Accounts, will display for the following error conditions:

The entry in Box 1, "Gross distributions" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

The entry in Box 2, "Earnings" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

The entry in Box "Basis" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 2, or 3 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed

Location on Form 1099-R

Box name

Box type

+/-

Box 1

Gross distribution

Money amount

Box 2a

Taxable amount

Money amount

Box 2b

Taxable amount not determined Total distribution

Checkbox

N/A

Box 3

Capital gain (included in box 2a)

Money amount

Box 4

Federal income tax withheld

Money amount

Box 5

Employee contributions/ Designated Roth contributions or insurance premiums

Money amount

Box 6

Net unrealized appreciation in employer’s securities

Money amount

Box 7

Distribution code(s)

Alphanumeric

N/A

Box 8

Other

Money amount

Box 9a

Your percentage of total distribution

Numeric - allows up to 5 decimal places

N/A

Box 9b

Total employee contributions

Money amount

Box 10

Amount allocable to IRR within 5 years

Money amount

Box 11

1st year of desig. Roth contrib.

4 digit year

N/A

Box 12

FATCA filing requirement

Checkbox

N/A

Box 13

Date of payment

Date field

N/A

Box 14

State tax withheld

Money amount

Box 15

State/Payer’s state no.

Numeric - 17 character max field

N/A

Box 16

State distribution

Money amount

Box 17

Local tax withheld

Money amount

Box 18

Name of locality

Alpha - 20 character max field

N/A

Box 19

Local distribution

Money amount

Box 1, "Gross distribution" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 1, "Gross distribution" is not greater than or equal to Box 6.

Box 2a, "Taxable amount" is greater than zero, and Box 1 is less than or equal to Box 3.

Box 2a, "Taxable amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡

Box 3, "Capital gain (included in box 2a)" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Federal income tax withheld" is greater than Box 1.

Box 5, "Employee contributions/ Designated Roth contributions or insurance premiums" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 6, "Net unrealized appreciation in employer’s securities" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 8, "Other" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 9b, "Total employee contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 10, "Amount allocable to IRR within 5 years" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

If the entries in Boxes 1, 2a, 3, 4, 5, 6, 8, 9b,or 10 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

If the entry in Box 1 is not equal to or greater than Box 2, review the SCRIPS image for accuracy, and make any corrections. If an entry is present in Box 2a, but no entry appears in Box 1, place the money amount present in Box 2a in Box 1.

If an entry is in Box 3 and no entries appear in Box 1 or Box 2a, enter the Box 3 amount in Box 1 and Box 2a.

Review Box 4 to determine if withholding is greater than Box 1. Use the SCRIPS image and verify accuracy of input. If accurate, see Exhibit 3.12.8-9, Signs of Fraud for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-S

Box name

Box type

+/-

Box 1

Date of closing

Date

Valid format is YYYYMMDD.

N/A

Box 2

Gross proceeds

Money amount

Box 3

Address or legal description

Alphanumeric and special characters which include: include: ! ” # $ % & ’ ( ) * + , - . / : ; < > = ? @ { | } ~ £ § Á É Í Ñ Ó × Ú Ü á é í ñ ó ú ü

N/A

Box 4

Checkbox - Check here if the transferor received or will receive property or services as part of the consideration

Checkbox

N/A

Box 5

Checkbox - Check here if the transferor is a foreign person (nonresident alien, foreign partnership, foreign estate, or foreign trust)

Checkbox

N/A

Box 6

Buyer’s part of real estate tax

Money amount

Form 1099-S, Proceeds From Real Estate Transactions, will display for the following error conditions:

The date in Box 1, "Date of closing" , is not entered correctly or is invalid.

The entry in Box 2, "Investment in contract" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

The entry in Box 6, "Buyer’s part of real estate tax" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

The valid format for the date in "Box 1" is YYYYMMDD, where YYYY=YYTY (processing year minus one). Review the SCRIPS image and verify the date. If the date is not entered correctly, enter the date in the valid format listed above. If the year of the date is entered incorrectly by the filer, change the year to equal the current tax year being processed (processing year minus one).

If the entries in Boxes 2 and 6 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-SA

Box name

Box type

+/-

Box 1

Gross distribution

Money amount

Box 2

Earnings on excess cont.

Money amount

Box 3

Distribution code

Numeric - 1 character field

Valid entries are 1,2, 3, 4, 5, or 6.

N/A

Box 4

FMV on date of death

Money amount

Box 5

Entry for HSA, Archer MSA, or MA MSA

Checkbox

N/A

Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA:

The entry in Box 1, "Gross distribution" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

The entry in Box 2, "Earnings on excess cont." , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

The entry in Box 4, "FMV on date of death" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 2, or 4 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Review the SCRIPS image and verify the checkbox entry in Box 5. Determine if the "HSA" , "Archer MSA " or "MA MSA" box is marked. Enter "1" if the "HSA" box is checked. Enter "2" if the "Archer MSA" box is checked. Enter "3" if "MA MSA" box is checked. Leave the box blank if no or multiple boxes are checked.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 1099-SB

Box name

Box type

+/-

Box 1

Investment in contract

Money amount

Box 2

Surrender amount

Money amount

Box - Top left hand corner of form

Issuer’s information - name, address, and telephone no.

Alphanumeric - 39 character field

N/A

Form 1099-SB, Seller’s Investment in Life Insurance Contract, will display for the following error conditions:

The entry in Box 1, "Investment in contract" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

The entry in Box 2, "Surrender amount" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1 and 2 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 3921

Box name

Box type

+/-

Box 1

Date option granted

Date

Enter the date in YYYY-MM-DD format

N/A

Box 2

Date option exercised

Date

Enter the date in YYYY-MM-DD format

N/A

Box 3

Exercise price paid per share

Money amount

Box 4

Fair market value per share on exercise date

Money amount

Box 5

No. of shares transferred

Numeric 12 numbers maximum

Box 6

If other than TRANSFEROR, name, address, and TIN of corporation whose stock is being transferred

Description

N/A

Form 3921, Exercise of an Incentive Stock Option Under Section 4229(b), will display for the following error conditions:

Box 3, "Exercise price paid per share" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡

Box 4, "Fair market value per share on exercise date" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

If the entries in Boxes 3 or 4 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 3922

Box name

Box type

+/-

Box 1

Date option granted

Date

Enter the date in YYYYMMDD format

N/A

Box 2

Date option exercised

Date

Enter the date in YYYYMMDD format

N/A

Box 3

Fair market value per share on grant date

Money amount

Box 4

Fair market value per share on exercise date

Money amount

Box 5

Exercise price paid per share

Money amount

Box 6

No. of shares transferred

Numeric 12 number maximum

N/A

Box 7

Date legal title transferred

Enter the date in YYYYMMDD format

N/A

Box 8

Exercise price per share determined as if the option was exercised on the date shown in Box 1

Money amount

Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c), will display for the following error conditions:

The entry in Box 3, "Fair market value per share on grant date" , is greater than or equal to ≡ ≡ ≡ ≡ ≡

The entry in Box 4, "Fair market value per share on exercise date" , is greater than or equal to ≡ ≡ ≡ ≡ ≡

The entry in Box 5, "Exercise price paid per share" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

If the entries in Boxes 3, 4, or 5 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form 5498

Box name

Box type

+/-

Box 1

IRA contributions (other than amounts in Boxes 2-4, 8-10, 13a and 14a)

Money amount

Box 2

Rollover contributions

Money amount

Box 3

Roth IRA conversion amount

Money amount

Box 4

Recharacterized contributions

Money amount

Box 5

Fair market value of account

Money amount

Box 6

Life insurance cost included in box 1

Money amount

Box 7

IRA/SEP/SIMPLE/Roth IRA

Checkbox

N/A

Box 8

SEP contributions

Money amount

Box 9

SIMPLE contributions

Money amount

Box 10

Roth IRA contributions

Money amount

Box 11

Check if RMD for 20XX

Checkbox

N/A

Box 12a

RMD date

Date

Enter the date in YYYYMMDD format

N/A

Box 12b

RMD amount

Money amount

Box 13a

Postponed/late contrib.

Money amount

Box 13b

Year

Date

Enter in YYYY format

N/A

Box 13c

Code

Alpha/Numeric eight character max

N/A

Box 14a

Repayments

Money amount

Box 14b

Code

Alpha

N/A

Box 15a

FMV of certain specified assets

Money amount

Box 15b

Code(s)

Alpha

N/A

Form 5498, IRA Contribution, will display for the following error conditions:

Box 1, "IRA contributions (other than amounts in Boxes 2-4, 8-10, 13a and 14a)" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡

Box 2, "Rollover contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Box 3, "Roth IRA conversion amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 4, "Recharacterized contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 5, "FMV of account" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 6, "Life insurance cost included in box 1" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 8, "SEP contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 9, "SIMPLE contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 10, "Roth IRA contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 12b, "RMD amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 13a, "Postponed/late contrib." is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

Box 13c, "Code" is not equal to "FD, EO13239, EO12744, PL11597, EO13119, PL10621, PO, SC, or blank" .

Box 14a, "Repayments" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Box 15a, "FMV of certain specified assets" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 2, 3, 4, 5, 6, 8, 9, 10, 12b, 13a, 14a, or 15a are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

If the entries in Box 13c, are not equal to "FD, EO13239, EO12744, PL11597, EO13119, PL10621, PO, SC, or blank" and correct, delete the entries.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed

Location on Form 5498-ESA

Box name

Box type

+/-

Box 1

Coverdell ESA contributions

Money amount

Box 2

Rollover contributions

Money amount

Form 5498-ESA, Coverdell ESA Contribution Information, will display for the following error conditions:

Box 1, "Coverdell ESA contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡

Box 2, "Rollover contributions" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

If the entries in Boxes 1 or 2 are greater than or equal to ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed

Location on Form 5498-QA

Box name

Box type

+/-

Box 1

Able contributions

Money amount

Box 2

ABLE to ABLE Rollovers

Money amount

Box 3

Cumulative contributions

Money amount

Box 4

Fair market value

Money amount

Box 5

Check if account opened in 2025

Checkbox

N/A

Box 6

Basis of eligibility

Alpha

Valid entries are A, B, C, or blank

N/A

Box 7

Code

Numeric

Valid entries are 1, 2, 3, 4, 5, 6, 7, or blank

N/A

Form 5498-QA, ABLE Account Contribution Information, will display for the following error conditions:

The entry in Box 1, "Able contributions" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

The entry in Box 2, "ABLE to ABLE Rollovers" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

The entry in Box 3, "Cumulative contributions" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

The entry in Box 4, "Fair market value" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

If the entries in Boxes 1, 2, 3, or 4 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed

Location on Form 5498-SA

Box name

Box type

+/-

Box 1

Employee or self-employed person's Archer MSA contributions made in YYTY and YYTY+1 for YYTY

Money amount

Box 2

Total contributions made in YYTY

Money amount

Box 3

Total HSA or Archer MSA contributions made in YYTY+1 for YYTY

Money amount

Box 4

Rollover contributions not included in Boxes 1, 2, or 3

Money amount

Box 5

Fair market value of HSA, Archer MSA, or MA MSA

Money amount

Box 6

HSA, Archer MSA, or MA MSA

Checkbox

N/A

Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, will display for the following error conditions:

Box 1, "Employee or self-employed person's Archer MSA contributions made in YYTY and YYTY+1 for YYTY" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Box 2, "Total contributions made in YYTY" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡

Box 3, "Total HSA or Archer MSA contributions made in YYTY+1 for YYTY" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡

Box 4, "Rollover contributions not included in Boxes 1, 2, or 3" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡

Box 5, "Fair market value of HSA, Archer MSA, or MA MSA" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

If the entries in Boxes 1, 2, 3, 4, or 5 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. .

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

Boxes Displayed:

Location on Form W-2G

Box name

Box type

+/-

Box 1

Reportable winnings

Money amount

Box 2

Date won

Date

N/A

Box 3

Type of Wager

Numeric Valid entries are 1, 2, 3, 4, 5, 6, 7, 8, and 9

N/A

Box 4

Federal income tax withheld

Money amount

Box 5

Transaction

Alpha and special characters

N/A

Box 6

Race

Alpha and special characters

N/A

Box 7

Winnings from identical wagers

Money amount

Box 8

Cashier

Alpha and special characters

N/A

Box 10

Window

Alpha and special characters

N/A

Box 11

First identification no.

Alphanumeric and special characters Maximum 40 characters

N/A

Box 12

Second identification no.

Alphanumeric and special characters Maximum 40 characters

N/A

Form W-2G, Certain Gambling Winnings, will display for the following error conditions:

The entry in Box 1, "Reportable winnings" , is greater than or equal to ≡ ≡ ≡ ≡ ≡

The entry in Box 4, "Federal income tax withheld" , is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or is greater than or equal to the sum of Box 1 and Box 7 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

The entry in Box 7, "Winnings from identical wagers" , is greater than or equal to ≡ ≡ ≡ ≡ ≡

Correction Procedures:

If the entries in Boxes 1, 4, or 7 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud. See Exhibit 3.12.8-9, Signs of Fraud, for more information. If the submission appears to be fraudulent select the "Flag form for fraud" checkbox.

Review Box 4, to determine if withholding is greater than the sum of Boxes 1 and 7 by ≡ ≡ ≡ ≡ ≡ ≡ ≡ Use the SCRIPS image and verify accuracy of input. If accurate, see Exhibit 3.12.8-9, Signs of Fraud, for more information.

Select "Save" or "Next" after all error conditions have been reviewed and corrected to continue.

The alpha characters in the third to final columns represent the fields present for each return type.

R = Required Input

V = Input not required

All non-R or V fields require blanks; no input allowed

Format Codes A through J

Document Code

ISRP Format Code

A

B

C

D

E

F

G

H

I

J

03

360

R

R

R

V

V

V

V

V

10

037

R

R

V

V

V

V

V

V

V

V

16

361

R

R

V

25

048

R

R

R

R

R

V

26

049

R

R

R

R

R

R

R

R

27

023

R

R

R

R

R

V

28

022

R

R

R

R

R

R

V

R

R

R

31

031

R

R

R

V

V

V

32

010

R

V

R

R

43

362

R

R

V

50

050

R

V

V

V

R

R

R

V

V

R

69

007

V

V

R

R

R

R

V

V

V

V

71

571

R

V

V

R

72

028

R

R

73

029

R

R

V

V

74

355

R

R

R

R

R

R

R

R

R

R

75

396

R

R

V

V

V

R

78

357

R

V

V

V

V

V

V

R

V

V

79

021

V

V

V

R

R

V

R

V

V

R

80

354

R

R

V

V

81

353

R

R

V

R

R

R

V

V

V

V

83

359

R

V

R

R

R

V

V

V

R

84

358

R

V

85

397

R

R

V

V

R

R

86

026

R

R

R

R

R

R

R

V

V

V

91

032

R

R

R

R

R

R

R

R

R

R

92

033

R

R

R

R

R

R

V

R

R

R

93

034

R

R

V

R

R

V

V

94

035

R

R

R

V

V

95

040

R

R

R

R

R

R

V

R

R

R

96

060

R

R

R

R

R

R

V

R

V

R

97

061

R

R

R

R

R

R

R

R

R

R

98

025

R

R

V

R

R

R

V

V

R

V

Format Codes K through U

Document Code

ISRP Format Code

K

L

M

N

O

P

Q

R

S

T

U

03

360

10

037

V

V

V

V

V

V

V

V

V

16

361

25

048

26

049

27

023

28

022

V

V

R

R

V

V

R

V

V

V

31

031

32

010

43

362

50

050

V

V

R

R

R

R

V

69

007

V

71

571

72

028

73

029

74

355

R

R

R

R

R

R

R

75

396

78

357

R

V

V

V

R

79

021

R

V

V

R

R

V

R

R

R

R

R

80

354

81

353

V

83

359

84

358

85

397

86

026

91

032

R

R

R

R

R

V

R

R

92

033

R

V

R

V

R

V

93

034

94

035

95

040

R

R

V

R

R

96

060

R

R

97

061

R

V

98

025

V

V

"✓" represents Box numbers in a checkbox indicator.

Fields A through J

Return Document Code

A

B

C

D

E

F

G

H

I

J

03

1

2

3

4

5

6

7

8

10

✓

✓

1a

1b

2

3

4

5a

5b

5c

16

1

2

NAME

25

1

2

3

4

5

6

26

1

2

3

4

5

6

7

8

27

1

2

3

4

5

6

28

1

2

3

4

5

6

7

8

9

10

31

1

2

3

4

5

6

32

1

2

4

7

43

1

2

NAME

50

1a

1b

2a

2b

3a

3b

4a

4b

5

5a

71

1

2✓

4

72

1

2

73

1

2

3

4

74

1a

1b

2

3

4

5a

5b

5c

5d

5e

75

1

2

3

4

5

6

78

1

2b

2c

2d

3

4a

4b

4c

5a

5b

79

1a

1b

1c

1d

1e

1f

1g

2✓

3✓

4

80

2

4

5

6

81

1

2

3

4

5

6

7

8

9

10

83

1

✓

4

5

6

7

8

9

10

84

1

2

85

1

2

3

4

5

6

7

86

1

2

3

4

5

6

7

8

9

91

1a

1b

2a

2b

2c

2d

2e

2f

3

4

92

1

2

3

4

5

6

7

8

9

10

93

1

2

3

ITIN

NAME

5

DATE

94

1

2

3

4

5

95

1

2

3

4

5

6

7✓

8

9

10

96

1

2

3

4

5

6

7

8

✓

9

97

1

2

3

4

5

6

7

8

9

10

98

1

2a

2b✓

3

4

6

7

✓

10

11

Fields K through U

Return Document Code

K

L

M

N

O

P

Q

R

S

T

U

03

10

5d

5e

5f

5g

5h

5i

5j

5k

5l

16

25

26

27

28

11

12a

12b

13a

13b

13c

14a

14b

15a

15b

31

32

43

50

5b

5✓

71

72

73

74

5f

5g

5h

5i

5j

5k

5l

75

78

5c

6a

6b

6c

7

79

5✓

6✓

7✓

8

9

CUSIP

✓

10

11

12

13

80

81

11

83

84

85

86

91

5

6

7

9

10

✓

11

12

92

11

✓

12

13

14

93

94

95

11

12

✓

13

14

96

10

11

97

11

12

13

98

12✓

13

Form 1096 Output - Return Box (Line) Numbers Transcribed

Field

Field Description

All

See IRM 3.12.8.5.1, Section 06 Document Code 69 Format Code 007, Form 1096, Annual Summary and Transmittal of U.S. Information Returns, for details.

A

Field A is the number of original documents transmitted from Box 3. This number is coded before a slash (e.g., "25/" ) on Account Type Code "B" and "C" documents.

B

Field B is the number of amended documents transmitted from Box 3. This number is coded after a slash (e.g., "/25" ) on Account Type Code "B" and "C" documents.

C

Field C is the amount of federal income tax withheld in Box 4.

D

Field D is the total amount of money reported in Box 5.

E

Field E is the Taxpayer Identification Number (TIN) Type and type of document transmitted code.

F

Field F is the Type of Payment Code(s).

G

Field G is the delinquent return indicator. It is an alpha or number followed by a date in the YYYYMMDD format. Find these entries in the first seven boxes under the wording "For Official Use Only."

H

Field H is the correspondence indicator. This entry is found in the last two boxes under the wording "For Official Use Only."

I

Field I is the number of original documents subject to penalty. This field is found in the bottom-left corner of Account Type Code "B" and "C" documents, coded before a slash (e.g., "25/" ).

J

Field J is the number of amended documents subject to penalty. This field is found in the bottom-left corner of Account Type Code B and C documents, coded after a slash (e.g., "/25" ).

K

Field K is the year indicator for prior years. Account Type Code "B" and "C" documents have this entry in the bottom-right corner of the document.

Always add the numerics 01 to the three-digit Zone Improvement Plan (ZIP) Codes shown below:

Major City

State Code

Major City Code (MCC)

ZIP Code

A berdeen

SD

AD

574

Abilene

TX

AB

796

Akron

OH

AD

443

Albany

GA

AY

317

Albany

NY

AL

122

Albuquerque

NM

AQ

871

Alexandria

VA

AX

223

Allentown

PA

AW

181

Amarillo

TX

AM

791

Anaheim

CA

AH

928

Anchorage

AK

AN

995-996

Anderson

SC

AJ

296

Ann Arbor

MI

AP

481

Arlington

VA

AR

222

Arvada

CO

AV

800, 804

Asheville

NC

AS

288

Atlanta

GA

AT

303, 311, 399

Atlantic City

NJ

AC

084

Auburn

AL

AF

368

Augusta

GA

AG

309

Augusta

ME

AA

043

Aurora

CO

AZ

800

Aurora

IL

AO

605

Austin

TX

AU

733, 787

Bakersfield

CA

BD

933

Baltimore

MD

BA

212

Baton Rouge

LA

BR

708

Battle Creek

MI

QK

490

Beaumont

TX

BT

777

Bethlehem

PA

BM

180

Berkeley

CA

BE

947

Biloxi

MS

BL

395

Binghamton

NY

BC

139

Birmingham

AL

BI

352

Bismarck

ND

BB

585

Bloomington

IN

BQ

474

Boca Raton

FL

BZ

334

Boise

ID

BS

837

Bossier City

LA

BW

711

Boston

MA

BO

021, 022

Boulder

CO

BV

803

Bradenton

FL

BG

342

Bremerton

WA

BY

983

Bridgeport

CT

BP

066

Bronx

NY

BX

104

Brooklyn

NY

BK

112

Brownsville

TX

BJ

785

Buffalo

NY

BF

142

Burlington

VT

BU

054

Cambridge

MA

CB

021, 022

Camden

NJ

CD

081

Canton

OH

CA

447

Cape Coral

FL

CF

339

Cedar Rapids

IA

CR

524

Champaign

IL

CX

618

Chapel Hill

NC

CJ

275

Charleston

SC

CT

294

Charleston

WV

CW

253

Charlotte

NC

CE

282

Charlottesville

VA

CV

229

Chattanooga

TN

CG

374

Chesapeake

VA

CP

233

Cheyenne

WY

CY

820

Chicago

IL

CH

606-608

Cincinnati

OH

CN

452, 459

Clear Water

FL

CQ

337

Cleveland

OH

CL

441

Colorado Springs

CO

CS

809

Columbia

SC

CU

292

Columbus

GA

CM

318-319

Columbus

OH

CO

430, 432

Corpus Christi

TX

CC

783, 784

Cumberland

MD

CK

215

Dallas

TX

DA

752, 753

Davenport

IA

DP

528

Dayton

OH

DY

453-454

Daytona Beach

FL

DF

320, 321

Dearborn

MI

DB

481

Decatur

IL

DT

625

Denver

CO

DN

800-802

Des Moines

IA

DM

503

Detroit

MI

DE

482

Dubuque

IA

DQ

520

Duluth

MN

DL

557-558

Durham

NC

DU

277

East Lansing

MI

ET

488

Easton

PA

EA

180

East Orange

NJ

EO

070

East Saint Louis

IL

ES

622

Elizabeth

NJ

EL

072

El Paso

TX

EP

799, 885

Erie

PA

ER

165

Eugene

OR

EU

974

Evanston

IL

EN

602

Evansville

IN

EV

477

Fall River

MA

FR

027

Far Rockaway

NY

RK

110, 116

Fargo

ND

FA

581

Fayetteville

AR

FB

727

Fayetteville

NC

FN

283

Flint

MI

FT

485

Florence

AL

FC

356

Florence

SC

FE

295

Flushing

NY

FG

113

Fort Lauderdale

FL

FL

333

Fort Prince

FL

FP

349

Fort Wayne

IN

FY

468

Fort Worth

TX

FW

761

Fresno

CA

FO

936-938

Galveston

TX

GA

775

Gainesville

FL

GF

326

Gary

IN

GY

464

Gastonia

NC

GN

280

Glendale

CA

GL

912

Grand Rapids

MI

GR

495

Greeley

CO

GC

806

Green Bay

WI

GB

543

Greensboro

NC

GO

274

Greenville

SC

GV

296

Greenwood

MS

GW

389

Hackensack

NJ

HS

076

Hamilton

OH

HA

450

Hammond

IN

HM

463

Hampton

VA

HP

236

Harlingen

TX

HR

785

Hartford

CT

HD

061

Harrisburg

PA

HG

171

Hattiesburg

MS

HT

394

Helena

MT

HE

596

Hialeah

FL

HI

330

High Point

NC

HC

272

Hollywood

FL

HW

330

Honolulu

HI

HL

968

Houston

TX

HO

770-772

Huntington

WV

HN

257

Huntington Beach

CA

HB

926

Huntsville

AL

HU

358

Independence

MO

IE

640

Indianapolis

IN

IN

462

Inglewood

CA

ID

903

Irvine

CA

IV

926-927

Irving

TX

IR

750

Jackson

MS

JN

392

Jacksonville

FL

JV

320, 322

Jamaica

NY

JA

114

Jamestown

NY

JM

147

Janesville

WI

JE

535

Jersey City

NJ

JC

070, 073

Johnson City

TN

JH

376

Johnstown

PA

JO

159

Joliet

IL

JT

604

Jonesboro

AR

JB

724

Kalamazoo

MI

KZ

490

Kansas City

KS

KA

661

Kansas City

MO

KC

641, 649

Kennewick

WA

KW

993

Kenosha

WI

KE

531

Kingsport

TN

KP

376

Knoxville

TN

KN

379

Las Cruces

NM

LZ

880

Lafayette

IN

LF

479

Lafayette

LA

LL

705

Lake Charles

LA

LC

706

Lakeland

FL

LK

338

Lakewood

CO

LW

800, 802, 804

Lancaster

PA

LP

176

Lansing

MI

LG

489

Laredo

TX

LD

780

Las Vegas

NV

LV

891

Lawrence

MA

LQ

018

Lewiston

ME

LT

042

Lexington

KY

LX

405

Lincoln

NE

LN

685

Little Rock

AR

LR

722

Long Beach

CA

LB

907, 908

Long Island City

NY

LI

111

Lorain

OH

LO

440

Los Angeles

CA

LA

900-901

Louisville

KY

LE

402

Lowell

MA

LM

018

Lubbock

TX

LU

794

Lynn

MA

LY

019

Macon

GA

MA

312

Madison

WI

MN

537

Manchester

NH

MR

031

Melbourne

FL

ML

329

Memphis

TN

ME

375, 381

Meridian

MS

MD

393

Metairie

LA

MI

700

Miami

FL

MF

330-332

Milwaukee

WI

MW

532

Minneapolis

MN

MS

554

Missoula

MT

MM

598

Mobile

AL

MO

366

Modesto

CA

MC

953

Montgomery

AL

MG

361

Muskegon

MI

MK

494

Nashville

TN

NA

372

Newark

NJ

NK

071

New Bedford

MA

ND

027

New Brunswick

NJ

NB

089

New Haven

CT

NH

065

New Orleans

LA

NO

701

Newport News

VA

NN

236

Newton

MA

NE

021

New York

NY

NY

100-102

Niagara Falls

NY

NF

143

Norfolk

VA

NV

235

North Charleston

SC

NC

294

North Hollywood

CA

NW

916

N Little Rock

AR

NL

721

Oakland

CA

OA

946

Oak Park

IL

OP

603

Ogden

UT

OG

842, 844

Oklahoma City

OK

OC

731

Omaha

NE

OM

681

Orlando

FL

OR

328

Oshkosh

WI

OK

549

Owensboro

KY

OW

423

Parkersburg

WV

PK

261

Parma

OH

PZ

441

Pasadena

CA

PD

910-911

Paterson

NJ

PN

075

Peoria

IL

PL

616

Pensacola

FL

PE

325

Petersburg

VA

PG

238

Philadelphia

PA

PH

190-192

Phoenix

AZ

PX

850

Pittsburgh

PA

PI

151-152

Pocatello

ID

PC

832

Port Arthur

TX

PA

776

Portland

ME

PT

041

Portland

OR

PO

972

Portsmouth

NH

PS

038

Portsmouth

VA

PM

237

Providence

RI

PR

029

Provo

UT

PV

846

Pueblo

CO

PU

810

Punta Gorda

FL

PJ

339

Quincy

MA

QU

021

Racine

WI

RA

534

Raleigh

NC

RL

276

Reading

PA

RD

196

Reno

NV

RE

895

Richmond

VA

RI

231-232

Riverside

CA

RS

925

Roanoke

VA

RO

240

Rochester

NY

RC

146

Rockford

IL

RF

611

Sacramento

CA

SC

958

Saginaw

MI

SG

486

Salem

OR

XR

973

Salt Lake City

UT

XU

841

San Antonio

TX

SO

782

San Bernardino

CA

SR

924

San Diego

CA

SD

921

San Francisco

CA

SF

941

San Jose

CA

SJ

951

San Juan

PR

XJ

009

Santa Ana

CA

SA

927

Santa Barbara

CA

SZ

931

Savannah

GA

GS

314

Schenectady

NY

SK

120, 123

Scranton

PA

XC

185

Seattle

WA

SE

981, 987

Shawnee Mission

KS

SM

662

Shreveport

LA

SH

711

Silver Spring

MD

SS

209

Sioux City

IA

SX

511

Somerville

MA

SV

021

South Bend

IN

SB

466

Spartanburg

SC

SQ

293

Spokane

WA

SW

992

Springfield

IL

XL

627

Springfield

MA

XA

011

Springfield

MO

XO

657-658

Springfield

OH

XH

455

Stamford

CT

ST

069

Staten Island

NY

SI

103

St. Joseph

MO

XM

645

St. Louis

MO

SL

631

Stockton

CA

SN

952

St. Paul

MN

SU

551

St. Petersburg

FL

SP

337

Syracuse

NY

SY

132

Tacoma

WA

TC

983, 984

Tallahassee

FL

TL

323

Tampa

FL

TA

336

Terre Haute

IN

TH

478

Titusville

FL

TT

327

Toledo

OH

TO

436

Torrance

CA

TN

905

Topeka

KS

TP

666

Trenton

NJ

TR

086

Tucson

AZ

TU

857

Tulsa

OK

TS

741

Tuscaloosa

AL

TB

354

Utica

NY

UT

135

Van Nuys

CA

VN

913-914

Virginia Beach

VA

VB

234

Waco

TX

WX

767

Warren

MI

WR

480

Warren

OH

WO

444

Washington

DC

DC

200, 202-205, 569

Waterbury

CT

WT

067

Waterloo

IA

WL

507

Westminster

CO

WD

800, 802

West Allis

WI

WA

532

West Palm Beach

FL

WP

334

West Valley City

UT

WC

841

Wheeling

WV

WH

260

Wichita

KS

WK

672

Wichita Falls

TX

WF

763

Wilkes-Barre

PA

WB

187

Williamsport

PA

WM

177

Wilmington

DE

WI

198

Wilmington

NC

WN

284

Winston-Salem

NC

WS

271

Worcester

MA

WE

016

Yonkers

NY

YK

107

York

PA

YR

173-174

Youngstown

OH

YO

445

Always add the numerics 01 to the three-digit ZIP Codes shown below:

Major City Code

Major City

State Code

ZIP Code

AA

Augusta

ME

043

AB

Abilene

TX

796

AC

Atlantic City

NJ

084

AD

Aberdeen

SD

574

AG

Augusta

GA

309

AH

Anaheim

CA

928

AK

Akron

OH

443

AL

Albany

NY

122

AM

Amarillo

TX

791

AN

Anchorage

AK

995

AO

Aurora

IL

605

AQ

Albuquerque

NM

871

AR

Arlington

VA

222

AS

Asheville

NC

288

AT

Atlanta

GA

303

AU

Austin

TX

787

AW

Allentown

PA

181

AX

Alexandria

VA

223

AY

Albany

GA

317

AZ

Aurora

CO

800

BA

Baltimore

MD

212

BD

Bakersfield

CA

933

BE

Berkeley

CA

947

BF

Buffalo

NY

142

BI

Birmingham

AL

352

BK

Brooklyn

NY

112

BL

Biloxi

MS

395

BM

Bethlehem

PA

180

BO

Boston

MA

021

BP

Bridgeport

CT

066

BR

Baton Rouge

LA

708

BS

Boise

ID

837

BT

Beaumont

TX

777

BU

Burlington

VT

054

BX

Bronx

NY

104

CA

Canton

OH

447

CB

Cambridge

MA

021

CC

Corpus Christi

TX

784

CD

Camden

NJ

081

CE

Charlotte

NC

282

CG

Chattanooga

TN

374

CH

Chicago

IL

606

CI

Cicero

IL

606

CL

Cleveland

OH

441

CM

Columbus

GA

319

CN

Cincinnati

OH

452

CO

Columbus

OH

432

CR

Cedar Rapids

IA

524

CS

Colorado Springs

CO

809

CT

Charleston

SC

294

CU

Columbia

SC

292

CV

Charlottesville

VA

229

CW

Charleston

WV

253

CY

Cheyenne

WY

820

DA

Dallas

TX

752

DB

Dearborn

MI

481

DC

Washington

DC

200

DE

Detroit

MI

482

DF

Daytona Beach

FL

320

DL

Duluth

MN

558

DM

Des Moines

IA

503

DN

Denver

CO

802

DP

Davenport

IA

528

DQ

Dubuque

IA

520

DT

Decatur

IL

625

DU

Durham

NC

277

DY

Dayton

OH

454

EL

Elizabeth

NJ

072

EN

Evanston

IL

602

EO

East Orange

NJ

070

EP

El Paso

TX

799

ER

Erie

PA

165

ES

East St. Louis

IL

622

EU

Eugene

OR

974

EV

Evansville

IN

477

FA

Fargo

ND

581

FE

Florence

SC

295

FG

Flushing

NY

113

FL

Fort Lauderdale

FL

333

FO

Fresno

CA

937

FR

Fall River

MA

027

FT

Flint

MI

485

FW

Fort Worth

TX

761

FY

Fort Wayne

IN

468

GA

Galveston

TX

775

GB

Green Bay

WI

543

GL

Glendale

CA

912

GO

Greensboro

NC

274

GR

Grand Rapids

MI

495

GS

Savannah

GA

314

GV

Greenville

SC

296

GW

Greenwood

MS

389

GY

Gary

IN

464

HA

Hamilton

OH

450

HB

Huntington Beach

CA

926

HD

Hartford

CT

061

HE

Helena

MT

596

HG

Harrisburg

PA

171

HI

Hialeah

FL

330

HL

Honolulu

HI

968

HM

Hammond

IN

463

HN

Huntington

WV

257

HO

Houston

TX

770

HP

Hampton

VA

236

HS

Hackensack

NJ

076

HT

Hattiesburg

MS

394

HU

Huntsville

AL

358

HW

Hollywood

FL

330

ID

Englewood

CA

903

IE

Independence

MO

640

IN

Indianapolis

IN

462

IR

Irving

TX

750

JA

Jamaica

NY

114

JC

Jersey

NJ

073

JN

Jackson

MS

392

JO

Johnstown

PA

159

JT

Joliet

IL

604

JV

Jacksonville

FL

322

KA

Kansas City

KS

661

KC

Kansas City

MO

641

KE

Kenosha

WI

531

KN

Knoxville

TN

379

KZ

Kalamazoo

MI

480

LA

Los Angeles

CA

900

LB

Long Beach

CA

907

LC

Lake Charles

LA

706

LD

Laredo

TX

780

LE

Louisville

KY

402

LG

Lansing

MI

489

LI

Long Island City

NY

111

LM

Lowell

MA

018

LN

Lincoln

NE

685

LO

Lorain

OH

044

LP

Lancaster

PA

176

LR

Little Rock

AR

722

LU

Lubbock

TX

794

LV

Las Vegas

NV

891

LW

Lakewood

CO

802

LX

Lexington

KY

405

LY

Lynn

MA

019

MA

Macon

GA

312

MD

Meridian

MS

393

ME

Memphis

TN

381

MF

Miami

FL

330

MG

Montgomery

AL

361

MI

Metairie

LA

700

MN

Madison

WI

537

MO

Mobile

AL

366

MR

Manchester

NH

031

MS

Minneapolis

MN

554

MW

Milwaukee

WI

532

NA

Nashville

TN

372

NB

New Brunswick

NJ

089

ND

New Bedford

MA

027

NE

Newton

MA

024

NF

Niagara Falls

NY

143

NH

New Haven

CT

065

NK

Newark

NJ

071

NN

Newport News

VA

236

NO

New Orleans

LA

701

NV

Norfolk

VA

235

NW

North Hollywood

CA

916

NY

New York

NY

100

OA

Oakland

CA

946

OC

Oklahoma City

OK

731

OG

Ogden

UT

844

OM

Omaha

NE

681

OP

Oak Park

IL

603

OR

Orlando

FL

328

PA

Port Arthur

TX

776

PD

Pasadena

CA

911

PE

Pensacola

FL

325

PH

Philadelphia

PA

191

PI

Pittsburgh

PA

152

PK

Parkersburg

WV

261

PL

Peoria

IL

616

PM

Portsmouth

VA

237

PN

Paterson

NJ

075

PO

Portland

OR

972

PR

Providence

RI

029

PS

Portsmouth

NH

038

PT

Portland

ME

041

PU

Pueblo

CO

810

PX

Phoenix

AZ

850

PZ

Parma

OH

441

QU

Quincy

MA

021

RA

Racine

WI

534

RC

Rochester

NY

146

RD

Reading

PA

196

RE

Reno

NV

895

RF

Rockford

IL

611

RI

Richmond

VA

232

RK

Far Rockaway

NY

116

RL

Raleigh

NC

276

RO

Roanoke

VA

240

RS

Riverside

CA

925

SA

Santa Ana

CA

927

SB

South Bend

IN

466

SC

Sacramento

CA

958

SD

San Diego

CA

921

SE

Seattle

WA

981

SF

San Francisco

CA

941

SG

Saginaw

MI

486

SH

Shreveport

LA

711

SI

Staten Island

NY

103

SJ

San Jose

CA

951

SK

Schenectady

NY

123

SL

St. Louis

MO

631

SM

Shawnee Mission

KS

662

SN

Stockton

VA

952

SO

San Antonio

TX

782

SP

St. Petersburg

FL

337

SQ

Spartanburg

SC

293

SR

San Bernardino

CA

924

SS

Silver Spring

MD

209

SU

St. Paul

MN

551

SW

Spokane

WA

992

SX

Sioux City

IA

511

SY

Syracuse

NY

132

TA

Tampa

FL

336

TC

Tacoma

WA

983

TL

Tallahassee

FL

323

TH

Terre Haute

IN

478

TN

Torrance

CA

905

TO

Toledo

OH

436

TP

Topeka

KS

666

TR

Trenton

NJ

086

TS

Tulsa

OK

741

TU

Tucson

AZ

857

UT

Utica

NY

135

VB

Virginia Beach

VA

234

VN

Van Nuys

CA

913, 914

WA

West Allis

WI

532

WB

Wilkes-Barre

PA

187

WC

West Valley City

UT

841

WE

Worcester

MA

016

WF

Wichita Falls

TX

763

WG

Winter Haven

FL

338

WH

Wheeling

WV

260

WI

Wilmington

DE

198

WK

Wichita Falls

KS

672

WL

Waterloo

IA

507

WM

Williamsport

PA

177

WN

Wilmington

NC

284

WO

Warren

OH

444

WP

West Palm Beach

FL

334

WR

Warren

MI

480

WT

Waterbury

CT

067

WW

Warwick

RI

028

WX

Waco

TX

766/767

XA

Springfield

MA

011

XB

Sheboygan

WI

530

XC

Scranton

PA

185

XH

Springfield

OH

455

XJ

San Juan

PR

009

XL

Springfield

IL

627

XM

St. Joseph

MO

645

XO

Springfield

MO

657, 658

XR

Salem

OR

973

XU

Salt Lake City

UT

841

YK

Yonkers

NY

107

YO

Youngstown

OH

445

YR

York

PA

173, 174