Section 12. — Internal Revenue Manual Part 3. Submission

3.12.12 Exempt Organization Returns¶

Manual Transmittal¶

Purpose¶

(1) This transmits revised IRM 3.12.12, Error Resolution, Exempt Organization Returns.

Background¶

The instructions in this IRM are used for correcting errors made by taxpayers as well as those made by Submission Processing Center operations. Exempt Organization (EO) processing is centralized at the Ogden IRS Campus.

Exceptions & meaning →

Material Changes¶

(1) IRM 3.12.12.3 (4) - Updated Rev. Proc. 2022-4 and 2022-5 to 2025-4 and 2025-5

(2) IRM 3.12.12.9.1.3(1) IPU 25U0003 issued 01-03-2025 - Incomplete sentence.

(3) IRM 3.12.12.6(3) - Added paragraph for procedures when a 6020(b) return is missing information.

(4) IRM 3.12.12.10.7 2nd note - Removed instructions to correspond for stat 97.

(5) IRM 3.12.12.10.7 2nd note IPU 25U0366 issued 03-14-2025 - Status 97 procedure.

(6) IRM 3.12.12.10.7.1(3) - Clarified procedures for unsigned returns.

(7) IRM 3.12.12.10.7(1) 2nd note - Added that ERS employees will fill out the CAS sheet (Form 3696).

(8) IRM 3.12.12.10.7.3 Title - Added "for incomplete returns" to title.

(9) IRM 3.12.12.8(1) - Added "beginning with tax period 2021 & subsequent.

(10) IRM 3.12.12.10.10(2) - Updated IF/Then chart.

(11) IRM 3.12.12.16.1(9) - Updated tax year from 2022 to 2023

(12) IRM 3.12.12.16.1.1(3) - Updated TY 2022 to TY 2023 and prior.

(13) IRM 3.12.12.16.1.1(4) - Updated TY 2022 to TY 2023 and prior.

(14) IRM 3.12.12.16.2.1(6) table - Added that it is mandatory to use IAT to research.

(15) IRM 3.12.12.16.3 Title - Added Form 990, 990-EZ & 990-PF to title.

(16) IRM 3.12.12.16.4.1(5) - Added that it is mandatory to use IAT to research.

(17) IRM 3.12.12.16.7(8) IF 1st box - Updated dates.

(18) IRM 3.12.12.16.8(7) IF 1st box - Updated dates.

(19) IRM 3.12.12.(6) & (10) - Added 2nd exhibit.

(20) IRM 3.12.12.16.18.2 IPU 25U0003 issued 01-03-2025 - Updated see also.

(21) IRM 3.12.12.18.2.1(2)(a) - Added that it is mandatory to use IAT to research.

(22) IRM 3.12.12.18.3.1 (4)(1) - Added that it is mandatory to use IAT to research.

(23) IRM 3.12.12.18.16.1 IPU 25U0003 issued 01-03-2025 - Updated Church definition.

(24) IRM 3.12.12.16.9(3) - Updated dates.

(25) IRM 3.12.12.16.10(2) - Corrected to "not present".

(26) IRM 3.12.12.23(5) IPU 25U0003 issued 01-03-2025 - Removed note.

(27) IRM 3.12.12.24.5 (3) - #25 on chart - Updated location.

(28) IRM 3.12.12.24.6 (2) Chart boxes #29-34 - Added "Part V" to locations.

(29) IRM 3.12.12.24.12(1) table - Updated Field 17NM2 location on form.

(30) IRM 3.12.12.24.15(2) table - Updated Field 20NM2 location on form.

(31) IRM 3.12.12.24.16(2) table - Updated Field 21O11 location on form.

(32) IRM 3.12.12.24.26 (3) - Combined (1) & (2) together.

(33) IRM 3.12.12.25.16(1) - Updated field explanations to show.

(34) IRM 3.12.12.25.28 (3) - Corrected invalid conditions.

(35) IRM 3.12.12.26.1 (8) Chart box #1 - Updated correction procedures.

(36) IRM 3.12.12.26.2 1st note - Added that TE needs to complete CAS sheet.

(37) IRM 3.12.12.26.11 1st note - Added that TE needs to complete CAS sheet.

(38) IRM 3.12.12.26.13 2nd note - Added more info to sentence.

(39) IRM 3.12.12.26.16 (1) Chart - Updated locations.

(40) IRM 3.12.12.26.17 (1) Chart line 8 - Added underprint field.

(41) IRM 3.12.12.27.2.1(2)(b) - Added that it is mandatory to use IAT to research.

(42) IRM 3.12.12.27.3.1(4)(2) - Added that it is mandatory to use IAT to research.

(43) IRM 3.12.12.28.6.1 Exception IPU 25U0003 issued 01-03-2025 - Updated Church definition.

(44) IRM 3.12.12.30 (2) Chart box #13 - Added underprint field.

(45) IRM 3.12.12.36.2 1st note - Added that ERS employees will fill out the CAS sheet (Form 3696).

(46) IRM 3.12.12.36.10 1st note - Added that ERS employees will fill out the CAS sheet (Form 3696).

(47) IRM 3.12.12.37.2.1(2)(a) - Added that it is mandatory to use IAT to research.

(48) IRM 3.12.12.37.3.1(4)(1) - Added that it is mandatory to use IAT to research.

(49) IRM 3.12.12.37.6.1(4) - Added “current processing year” to sentence.

(50) IRM 3.12.12.38.17.1 Exception IPU 25U0003 issued 01-03-2025 - Updated Church definition.

(51) IRM 3.12.12.38(2) IPU 25U0169 issued 02-05-2025 - Added table for Letter 2697-C variables.

(52) IRM 3.12.12.50.3.1(2)(a) - Added that it is mandatory to use IAT to research.

(53) IRM 3.12.12.54.13 1st note - Added that ERS employees will fill out the CAS sheet (Form 3696).

(54) IRM 3.12.12.58(2) IPU 25U0078 issued 01-21-2025 - Added lines 0622Q & 0623C.

(55) IRM 3.12.12.63 (2) Chart boxes #42-43 - Added field 0523 to chart.

(56) IRM 3.12.12.64.2.1(2)(b) - Added that it is mandatory to use IAT to research.

(57) IRM 3.12.12.66 (9)(11)(12)(13) - Added correction procedures for section 60.

(58) IRM 3.12.12.68.1(1) IPU 25U0078 issued 01-21-2025 - Added lines S17DP & S18DP.

(59) IRM 3.12.12.68.3(1) IPU 25U0078 issued 01-21-2025 - Added lines.

(60) IRM 3.12.12.68.5.2(4) IPU 25U0003 issued 01-03-2025 - Update tax rate tables.

(61) IRM 3.12.12.68.9(1) IPU 25U0078 issued 01-21-2025 - Added/removed lines.

(62) IRM 3.12.12.70.7.2(1) (e) IPU 25U0206 issued 02-11-2025 - Org code for 990-T.

(63) IRM 3.12.12.82.2.1(4)(2) - Added that it is mandatory to use IAT to research.

(64) IRM 3.12.12.84 - (9)(11)(12)(13) - Added correction procedures for section 60.

(65) IRM 3.12.12.86.1 (6) IPU 25U0247 issued 02-20-2025 - Procedure clarification.

(66) IRM 3.12.12.94.32.2 (7) IPU 25U0366 issued 03-14-2025 - Update Form 990-T fields.

(67) IRM 3.12.12.105.5.29(2) IPU 25U0003 issued 01-03-2025 - Updated seealso.

(68) IRM 3.12.12.108.7.1(7) IPU 25U0003 issued 01-03-2025 - Updated seealso.

(69) IRM 3.12.12.110.3.1(2)(b) - Added that it is mandatory to use IAT to research.

(70) IRM 3.12.12.112 (9)(11)(12)(13) - Added correction procedures for section 60.

(71) IRM 3.12.12.117.1(2) table - Added that it is mandatory to use IAT to research.

(72) IRM 3.12.12.117.2.1(2)(b) - Added that it is mandatory to use IAT to research.

(73) IRM 3.12.12.121.5.1(2)(b) - Added that it is mandatory to use IAT to research.

(74) IRM 3.12.12.125.3.1(5) - Added that it is mandatory to use IAT to research.

(75) IRM 3.12.12.125.1.1(3) - Updated TY 2022 to TY 2023 and prior.

(76) IRM 3.12.12.125.1.1(4) table - Updated TY 2022 to TY 2023 and prior.

(77) IRM 3.12.12.127.1.1(3) - Updated TY 2022 to TY 2023 and prior.

(78) IRM 3.12.12.127.1.1(4) table - Updated TY 2022 to TY 2023 and prior.

(79) IRM 3.12.12.127.4.1(5) - Added that it is mandatory to use IAT to research.

(80) IRM 3.12.12.129 (9)(11)(12)(13) - Added correction procedures for section 60.

(81) Changed Revenue Agent or Revenue Officer to Field Examiner throughout IRM.

(82) Editorial changes made throughout the IRM for clarity. Reviewed and updated grammar, punctuation, links, titles, tax years/dates, website addresses and IRM references if needed.

(83) Throughout IRM subsection 3s for Invalid Conditions and Correction Procedures have been combined into one subsection.

Exceptions & meaning →

Effect on Other Documents¶

Audience¶

Effective Date¶

Peggy L. Combs Acting Director, Shared Services Tax Exempt Government Entities

Exceptions & meaning →

Program Scope and Objectives¶

Purpose: The Submission Processing Error Resolution (ERS) functions use this IRM. Other IRMs for processing BMF Exempt Organization (EO) returns may cite this IRM. The Ogden Campus is the central processing center for all EO returns (excluding non-Master File returns). Route unprocessed EO returns received in other Campuses or Field offices to the Ogden Submission Processing Campus. See IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting, and Sorting.

Audience - Exempt Organization Error Resolution and Reject Tax Examining Clerks at the Ogden Campus is the primary audience for this IRM.

Policy Owner - The Director, Tax Exempt/Government Entities, Business Systems Planning.

Project Owner - Submission Processing Programs and Oversight.

Primary Stakeholders - TE/GE Leadership who rely on review of exempt organization returns.

IRM 3.12.12 provides instructions for processing exempt organization returns in the Ogden Submission Processing Campus ERS/Rejects function.

All Policy Statements for Submission Processing are contained in IRM 1.2, Servicewide Policies and Authorities, Servicewide Policy Statements.

Exceptions & meaning →

Background¶

The IRM enables the ERS Rejects employees to meet the criteria for correcting and processing Exempt Organization returns.

The IRS is committed to a customer service program that encourages taxpayers to comply voluntarily with the tax laws and assists them in meeting their obligations.

Exceptions & meaning →

Authority¶

The procedures in this IRM are a translation of a variety of legal and administrative authorities into practical guidance the Tax Examiners to help process Exempt Organization returns.

These authorities take many forms: Treasury Regulations, the Internal Revenue Code (IRC), legislation, revenue rulings and revenue procedures, and advice from Counsel to name only some.

The principal IRC section for the purpose of tax exemption is IRC 501 (tax exempt organizations). Other sections of the Internal Revenue Code are cited in this IRM as they apply to the topic being discussed.

While specific revenue procedures are cited in the IRM when they are applicable to the issue being covered, three revenue procedures, updated annually, are the chief authority for the actions under the jurisdiction of the Associate Chief Counsel (EEE) and of TE/GE Division:

Rev. Proc. 2022-1 - Associate Chief Counsel (EEE)

Rev. Proc. 2025-4 - Commissioner, TE/GE Division, Employee Plans Rulings & Agreement

Rev. Proc. 2025-5 - Commissioner, TE/GE Division, Exempt Organizations Rulings & Agreement

Exceptions & meaning →

Roles and Responsibilities¶

Submission Processing Program and Oversight has responsibility for the information in this IRM, which is published on a yearly basis.

The Director of Shared Services is responsible for policy related to this IRM.

The Manager of this team is responsible for ensuring this IRM is timely submitted to Media and Publications each year.

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. For additional information about the TBOR, see Taxpayer Bill of Rights.

Exceptions & meaning →

Program Management and Review¶

Program Reports: For information about the various diagnostics and reports used to assess the health of the program, refer to IRM 1.4.16.2.4 , Measures and Diagnostic Goals.

Program Effectiveness is determined by ERS Rejects employees successfully using IRM guidance to perform necessary actions and duties.

Exceptions & meaning →

Program Controls¶

Goals, measures, and operating guidelines are listed in the yearly Program Letter.

Exceptions & meaning →

Terms and Acronyms¶

Terms used in this IRM generally have the standard English definition. Where the term has a special meaning in the context of a TE/GE matter, the term is defined or clarified in the subsection in which it is used.

The following acronyms will be seen throughout this IRM:

Acronym

Definition

Action Code

BMF

Business Master File

BOY

Beginning of Year

CAF

Centralized Authorization File

Command Code

CCC

Computer Condition Code

Criminal Investigation Division

CII

Correspondence Imaging Inventory

DLN

Document Locator Number

Error Code

EEE

Associate Chief Counsel

EIF

Entity Index File

EIN

Employer Identification Number

Exempt Organization

EOY

End of Year

EPMF

Employee Plans Master File

ERO

Electronic Return Originator

ERS

Error Resolution System

FOIA

Freedom of Information Act

FRC

Filing Requirement Code

FRP

Frivolous Return Processing

FYM

Fiscal Year Month

GEN

Group Exemption Number

GMF

Generalized Mainline Framework

IAT

Integrated Automation Technology Tool

IDRS

Integrated Data Retrieval System

IPU

IRM Procedural Update

IRC

Internal Revenue Code

IRI

Incomplete Return Item

ISRP

Integrated Submission & Remittance Processing

LB&I

Large Business and International

LHI

Low-Income Housing

MeF

Modernized E-File

NAP

National Account Profile

NECT

Non-Exempt Charitable Trust

NMF

Non-Master File

OAR

Operations Assistance Request

OLE

On-Line Entity

P&A

Planning & Analysis

PTIN

Preparer Tax Identification Number

RDD

Return Due Date

Rev. Proc.

Revenue Procedure

RRA

Restructuring and Reform Act

SBSE

Small Business/Self Employed

SCAMPS

Service Center Automated Mail Processing System

SFR

Substitute for Return

SIC

Secondary Issue Code

SLA

Service Level Agreements

Submission Processing

SSN

Social Security Number

TAS

Taxpayer Advocate Service

TBOR

Taxpayer Bill of Rights

TE/GE

Tax Exempt Government Entities

TPNC

Taxpayer Notice Code

Taxpayer Services

Exceptions & meaning →

Taxpayer Advocate Service (TAS)¶

The National Taxpayer Advocate reached agreements with the Commissioners or Chiefs of the Taxpayer Services (TS) Division, Small Business/Self Employed (SB/SE), Tax Exempt Government Entities (TE/GE), Division Criminal Investigation (CI), Independent Office of Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Taxpayer Services (TS) Division, to affect the resolution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer’s issue the same day.

The definition of “same day resolution” is within 24 hours. The following two situations meet the definition of “same day resolution”:

The issue can be resolved within 24 hours.

IRS takes steps within 24 hours to resolve the taxpayer’s issue.

When making a TAS referral, use Form 911 and forward to TAS following your local procedures.

See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

Exceptions & meaning →

Service Level Agreements (SLA)¶

The National Taxpayer Advocate reached agreements with the Commissioners of the Taxpayer Services (TS) Division, Small Business/Self Employed (SB/SE) Division, Tax Exempt Government Entities (TE/GE), Criminal Investigation (CI), Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are know as Serve Level Agreements (SLAs).

The SLAs are located TAS Service Level Agreements between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service.

Exceptions & meaning →

Operations Assistance Requests (OAR)¶

TAS and the Operating Functions have reached agreements outlining the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests with that Operating Function. These agreements are known as Service Level Agreements (SLA).

In preparation for a case being referred to an Operating Function, the TAS employee is responsible for:

Preparing Form 12412, Operations Assistance Request (OAR).

Securing all necessary supporting documentation.

Identifying cases that require expedite processing. No case will automatically receive expedite processing; requests for expedite processing will be made on a case-by-case basis.

Forwarding Form 12412 and documentation to the Operating Function Unit Liaison.

The Operating Function is responsible for:

Assigning a liaison in each office or Campus where a Taxpayer Advocate is located.

Acknowledging receipt of the case within one workday for cases requiring expedite processing or within three workdays for all other cases.

Providing TAS with the name and telephone number of the group manager or employee assigned the case.

Determining a reasonable timeframe for case resolution.

Upon closing the OAR, the functional employee assigned the OAR will complete Section VI of Form 12412 and return it to the TAS employee assigned the case. The Form 12412 must be returned within three workdays from the date that all actions have been completed and transactions input.

For further information, refer to the SLAs online at Service Level Agreements.

BMF Identification Theft is increasing. If a tax examiner in Submission Processing (SP) Error resolution System (ERS) finds a case with attachments or correspondence indicating the taxpayer is a victim of ID Theft:

SSPND “360” to route the return to Planning & Analysis (P&A).

Attach Form 4227, Intra-SC Reject or Routing Slip, (or other appropriate routing slip) with the notation “ID THEFT”.

Provide the entire case to your manager/lead.

Exceptions & meaning →

Master File Consistency¶

The purpose of this initiative is to achieve consistency in the Business Master File (BMF) Error Resolution System (ERS) processing IRMs.

Topics for BMF consistency have been identified and developed as a coordinated effort between Cincinnati, Ogden, and Paper Processing Branch BMF C&E (Code and Edit)/ERS.

Text in normal print is the common processes for BMF returns. The text in BOLD print is form specific and applies to this IRM only.

Exceptions & meaning →

IRM Deviation Procedures¶

Program guidance doesn’t always apply to the work in all offices in all areas of the country because of special circumstances or other restrictions. In these cases, you may need to deviate from the official procedures in the IRM.

Guidance that deviates from the IRM or that establishes new practices (even if temporary) must be:

Approved by a first-line executive with program responsibility (or documented designee);

Communicated to employees in writing, and

Reviewed annually if the deviation is effective longer than one year.

When you prepare a request:

Summarize the circumstances that require deviation.

Identify the applicable IRM section.

Describe the reason for the deviation (explain what caused the situation to occur and what is being done to correct it).

Specify the time frame the deviation is effective (no longer than one year).

Guidance that deviates from the IRM will require disclosure on IRS.gov to adhere to Freedom of Information Act (FOIA) laws. For information on the E-FOIA criteria and requirements, see IRM 1.11.1.3.1, Transparency of Instructions to Staff.

Exceptions & meaning →

General¶

The instructions contained in this subsection are used for correcting errors made by taxpayers as well as those made by Submission Processing Center operations. Exempt Organization (EO) processing is centralized at the Ogden IRS Campus.

These instructions are for the following forms:

Form 990 - Return of Organization Exempt From Income Tax.

Form 990-EZ - Short Form Return of Organization Exempt From Income Tax.

Form 990-N - Notice/Post Card from Organization Exempt From Income Tax.

Form 990-PF - Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation

Form 990-T - Exempt Organization Business Income Tax Return.

Form 1041-A - U.S. Information Return Trust Accumulation of Charitable Amounts.

Form 1120-POL - U.S. Income Tax Return for Certain Political Organizations.

Form 4720 - Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code.

Form 5227 - Split-Interest Trust Information Return.

Form 5578 - Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax.

Form 5768 - Election/Revocation of Election by an Eligible Section 501 (c)(3) Organization to Make Expenditures to Influence Legislation.

Form 8871 - Political Organization Notice of Section 527 Status.

Form 8872 - Political Organization Report of Contributions and Expenditures.

These instructions pertain to the Error Resolution System (ERS) and paper registers. They are your main source of information for correcting the record on the screen/register and the related return. You will also find procedures in:

IRM 3.12.38 - Error Resolution - BMF General Instructions

IRM 3.11.12 - Returns and Documents Analysis - Exempt Organization Returns

Beginning with tax periods ending December 31, 2021 and subsequent, Form 990, Form 990-PF, Form 990-T, and Form 990-EZ must be filed electronically. If a paper return is received for tax periods ending December 31, 2021 or subsequent the return will be sent back to the filer. Prior year (2021 and prior) tax periods will be sent back to the filer if incomplete. If complete, prior years will be processed. If the error can be corrected, ERS will do so and send the return through processing. If the error can’t be corrected, ERS will send the return back to the filer for the missing/incomplete information. These will be sent to Rejects using SSPND 640.

Exceptions & meaning →

Note:¶

Cancel the Document Locator Number (DLN) and circle it out on any returns being sent back to the filer.

The CADE 2 solution is comprised of several components to modernize the IRS to a daily processing environment with several Transition States.

With CADE 2, there will be changes to campus cycles that will begin with cycle 201201. The new Business Master File (BMF), EO, and Employee Plans Master File (EPMF) campus cycles are:

Campus Cycle: Thursday - Wednesday

Master File Processing: Friday - Thursday

Notice Review: Saturday- Monday (8+ days)

Unpostables: New available Tuesday; Closing Tuesday

BMF, EO and EPMF transaction posting timeframes are outlined as follows:

01 = Friday

02 = Monday

03 = Tuesday

04 = Wednesday

05 = Thursday

Exceptions & meaning →

Form 4720 has the same due date as Form 990, Form 990-EZ or Form 5227 filed by the same organization.

The due dates for Form 990, Form 990-EZ, Form 990-PF, Form 990-N, Form 990-T or 5227 (IRC 501(c) Trusts and Corporations) and Form 5578 , Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, is the 15th day of the fifth month after the organization's accounting period ends.

The delinquent dates for Forms 990, 990-EZ, 990-PF, 990-N, 990-T (501(c) Trusts and corporations) and Form 5578 are shown below:

No.

Accounting Period Month Ending

Due Date

Delinquent Date

6/15

≡ ≡ ≡

7/15

≡ ≡ ≡

8/15

≡ ≡ ≡ ≡ ≡

9/15

≡ ≡ ≡

10/15

≡ ≡ ≡ ≡ ≡

11/15

≡ ≡ ≡

12/15

≡ ≡ ≡

1/15

≡ ≡ ≡ ≡

2/15

≡ ≡ ≡

3/15

≡ ≡ ≡ ≡

4/15

≡ ≡ ≡ ≡

5/15

≡ ≡ ≡

The due date for Form 1120-POL is the 15th day of the fourth month after the organization's accounting period ends.

The delinquent dates for Form 1120-POL are shown below:

No.

Accounting Period Month Ending

Due Date

Delinquent Date

5/15

≡ ≡ ≡

6/15

≡ ≡ ≡

7/15

≡ ≡ ≡

8/15

≡ ≡ ≡ ≡

9/15

≡ ≡ ≡ ≡ ≡

10/15

≡ ≡ ≡ ≡

11/15

≡ ≡ ≡

12/15

≡ ≡ ≡ ≡ ≡ ≡

1/15

≡ ≡ ≡ ≡

2/15

≡ ≡ ≡ ≡ ≡

3/15

≡ ≡ ≡ ≡ ≡

4/15

≡ ≡ ≡ ≡

Exceptions & meaning →

Note:¶

When the return due date or extension , holiday or both, the return due date and extension date will be the next business day.

The due date for IRC 401(a), IRC 408(a), and IRC 408(e) Trusts to file the Form 990-T is the 15th day of the fourth month after the organization’s accounting period ends.

The delinquent dates for Form 990-T (IRC 401(a), IRC 408(a), and IRC 408(e) Trust) are shown below:

Exceptions & meaning →

Note:¶

Form 5227 and Form 1041-A must always have a calendar year (due 4/15). Use the chart below only to determine the due date for a final form.

No.

Accounting Period Month Ending

Due Date

Delinquent Date

5/15

≡ ≡ ≡ ≡

6/15

≡ ≡ ≡ ≡

7/15

≡ ≡ ≡ ≡ ≡

8/15

≡ ≡ ≡ ≡

9/15

≡ ≡ ≡ ≡

10/15

≡ ≡ ≡

11/15

≡ ≡ ≡

12/15

≡ ≡ ≡ ≡

1/15

≡ ≡ ≡

2/15

≡ ≡ ≡

3/15

≡ ≡ ≡

4/15

≡ ≡ ≡ ≡ ≡

Exceptions & meaning →

Note:¶

When the return due date or extension , holiday or both, the return due date and extension date will be the next business day.

Form 8871 is filed once initially and must be filed electronically. Paper Forms 8871 will be returned to the filer by EO Entity using Letter 3710-C, Missing Information Request to Process Form 8871. Amended and Final Forms 8871 can be filed but must also be electronically filed.

Form 8872 must be filed electronically. It must be filed at least once a year. No filing requirements are established on Master File. The due date for Form 8872 varies depending on whether it's an election year or non-election year. The 527 organization can choose to file it's reports quarterly or monthly during election (Even Numbered) years or on a semiannual or monthly basis during non-election (odd numbered) years.

Exceptions & meaning →

Type of Organization Codes¶

The table below shows the Type of Organization and the descriptions:

No.

Type of Organization

Description

Corporation

Trust

Cooperative

Partnership

Association

Non-Exempt Charitable Trust (NECT)

Exceptions & meaning →

Audit Codes¶

Valid Audit Codes and their definitions are:

No.

Audit Code

Condition

Description

Frivolous return:

Form 990

Form 990-EZ

entered if the return is frivolous and the filer has not responded to a request for Schedule A or Field 01NPF is blank.

No reply to Schedule A:

Form 990 only

Form 990-EZ only

Form 1120-POL only (with possible Form 3520)

entered when taxpayer doesn't respond to request for Schedule A and the "Yes" box is checked for Question 2 on Form 1120-POL.

No reply to tax period:

Form 990

Form 990-EZ

Form 990-PF

Form 990-T

Form 4720

Form 5227

Form 8872

entered when taxpayer doesn't respond to FYM mismatch.

Form 4720 with no taxable amount

entered when there is no tax information.

Form 990-PF (reserved)

entered when the return has been secured by Examination. An edited "P" will be shown after the printed Form 4720.

Form 4720 not to be returned to the taxpayer

entered when the return has been secured by Examination. An edited "P" will be shown after the printed Form 4720.

Blank

N/A

all but Form 5578 or Form 1041-A

Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

Exceptions & meaning →

Field Secured/Field Prepared Returns¶

TE/GE Compliance functions secure returns from the filer and also prepare returns if the filer does not provide a return.

Identify a Field-secured or Field prepared return by any of the following:

Return or attachment is noted with wording similar to "SFR" , "Substitute for Return" or "6020(b)" . See IRM 3.12.2.2.12, Correspondence Procedures.

Return or attachment is noted with wording similar to "Delinquent Secured Return" or "Secured by TE/GE" .

See IRM 3.12.220.2.23, Internal Revenue Code (IRC) 6020(b) Returns, for missing information procedures.

Exceptions & meaning →

Field Secured Returns¶

A Field-secured return is a return obtained from the filer by TE/GE Field personnel.

Identify as a secured return if the return or attachment is noted with wording similar to "Delinquent Secured Return" or "Secured by TE/GE" .

Route the secured return to the Area Office via Form 4227 notated "Unprocessable Secured Return" if the organization's name and EIN are missing.

Correspond for missing schedule(s) or missing signature as required.

Enter CCC "R" , "D" and/or "V" if applicable if the Area Office indicated that penalties and/or interest must not be assessed.

Exceptions & meaning →

Note:¶

Correspond for missing information on a Field-secured Return (by Field Examiner from taxpayer).

Exceptions & meaning →

Substitute For Return¶

A substitute for return is prepared by TE/GE compliance functions if the filer does not provide a return. The return can be identified as a substitute for return by wording similar to "SFR" , "Substitute for Return" or "6020(b)" anywhere on the document. The Field Examiner will edit "TC 599 CC 096" at the bottom margin of the return. At the top of the return, the Field Examiner will write "Substitute for Return Secured by TE/GE" .

Do not correspond for missing information on returns marked Substitute for Return (SFR), or 6020(b).

FYM mismatch

Incorrect revision of the form

Return is a final/termination

No information below the entity section

A true Zero Filer return

2007 and Prior Form 990 or Form 990-EZ

Exceptions & meaning →

Note:¶

If the return is a 2008 and subsequent revision of Forms 990/990-EZ, the Zero Filer, Org Code 9 process will no longer be followed. If a return is filed it must be complete or we will send the return back.

Returns may have originally been filed electronically (E-File). These returns will be identified by the presence of Modernized E-File (MeF) printouts in lieu of an actual return or wording such as "e-file GRAPHIC print - DO NOT PROCESS" printed at the top of the return. Do not correspond for missing signatures on these documents if they are being reprocessed and they were originally accepted through the E-File system.

Exceptions & meaning →

Note:¶

Paper returns sent in by the filer that state they were rejected through the E-File system do require a signature.

When corresponding for a missing signature use the following letters:

Letter 143-C - Signature Missing, only.

Letter 2694-C - Rejecting Exempt Organization Form 990 Returns and Requesting Missing or Incorrect Information in Certain Cases.

Letter 2695-C - Rejecting Form 990-EZ Due to Missing Information.

Letter 2696-C - Exempt Organization Miscellaneous Forms: Request for Missing Information.

Letter 2697-C - Rejecting Exempt Organization Form 990-PF Returns and Requesting Missing or Incorrect Information In Certain Cases.

Letter 2698-C - Form 990 - Request for Missing Information.

Exceptions & meaning →

Note:¶

For Form 990, Form 990-T, Form 1120-POL, Form 5227, Form 5768, and Form 8871. C&E will continue to use Action Code (AC) 225 or 226.

Exceptions & meaning →

Frivolous Returns and Claims¶

Businesses attempt to illegally avoid or reduce tax liabilities by using a frivolous argument to express dissatisfaction with the substance, or administration of the tax laws. Recognized frivolous arguments made by businesses include, but are not limited to, the examples in IRM 25.25.10, Revenue Protection, Frivolous Return Program.

Review the return to determine whether it appears to be a frivolous return.

No.

Then

the return meets any of the conditions identified as a frivolous return,

Exceptions & meaning →

Note:¶

13380 - Form 990 (2008 and subsequent)

13390 - Form 990-EZ (2008 and subsequent)

13350 - Form 990-N

13370 - Form 1120-POL

Exceptions & meaning →

Electronically Filed Rejected Returns¶

If an organization attempts to file a return electronically and is unable to do so, the electronic return originator (ERO) will receive notification from the IRS that the return was not accepted for processing. The ERO is required to inform the filer of the reject within 24 hours, provide the filer with an explanation of why the return was not accepted through the electronic system, and inform them they must file a paper return. A paper return received after the return due date will be considered timely filed if the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically and the paper return is received within 10 days of the notice of rejection.

The received date will be the return due date if (1) above applies.

Exceptions & meaning →

Field Length Errors (Overfilled Fields)¶

An invalid condition could exist if a Field does not have enough positions.

Correction Procedures:

SSPND 351 or enter Action Code (AC) "3" (paper register) as applicable to reject the return.

Rejects will contact the EO ERS/Reject Program Analyst by e-mail or OCS and send a screen print of the page of the return when possible. The issue will be responded to within 48 hours of contact.

Exceptions & meaning →

Manual Refunds¶

Document Perfection is responsible for identifying refunds and for initiating requests for manual refund that are not identified by existing error processing. Expeditious processing for refund returns is critical if the 45-day period is about to expire.

Action Code (AC) 341 (ERS returns) or CCC "U" (paper register returns) must be edited by Document Perfection to show that a manual refund is needed. If these conditions are not identified in Document Perfection, Error Resolutions must follow the criteria below:

No.

Then

≡ ≡ ≡

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

SSPND 341 (ERS) or Action Code (AC) "3" (paper register) as applicable.

Rejects will follow procedures in IRM 3.12.38.5.6, for issuing a manual refund.

≡ ≡

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

SSPND 341 (ERS) or Action Code (AC) "3" (paper register) as applicable.

Rejects will use the following procedures

IRM 3.12.38 - Issuing a manual refund.

IRM 3.17.79 - Accounting refund transactions.

IRM 3.17.79 - Monitoring erroneous refunds

21.4.4 - Manual Refunds

21.4.5 - Erroneous Refunds

Exceptions & meaning →

Form 1128 - Change in Accounting Period¶

If Form 1128, Application To Adopt, Change, or Retain a Tax Year, is found attached to a return during processing, the return will be routed to Rejects for research.

Rejects will research the entity module to determine if the FYM change requested by the Form 1128 has been made:

No.

Then

the FYM change has been made (TC 053),

continue processing the return

the FYM change has not been made (TC 055),

suspend or reject to Entity as applicable.

Exceptions & meaning →

General Correction Procedures¶

This covers Form 990 and Form 990-EZ (2008 and subsequent revision), Form 990/990-EZ (2007 and prior revision), Form 990-PF, Form 1120-POL, Form 990-T, Form 5227, Form 8871 and Form 8872. Records will be placed into Error Resolution or Rejects inventories for correction.

Once you access a record and it displays on the screen you must resolve the error by either:

Fully correcting the record

Placing the record in suspense until additional information is received, or

Rejecting the record from pipeline processing.

Corrections will include correcting errors in editing, transcription or taxpayer errors.

In the header portion of each record, the error screen displays will show:

Document Locator Number (DLN),

Employer Identification number (EIN), and

Name Control or Check Digit

Before making corrections to the Error Screen displays, verify that the DLN of the display matches the DLN of the document.

If it is determined that a mixed data situation exists, stop processing and give the block of work to your manager. Management will determine if the mixed data can be corrected via the terminal screen display, or will take action to have the block deleted and re-input.

When making corrections to the Screen Display, be sure money amounts within a section have been transcribed in dollar only, or in dollar and cents according to the requirements shown in the instructions for each section.

Before assigning a TPNC, check for any schedules or attachments the filer may have used in arriving at the amount in the Field in error.

Exceptions & meaning →

Action Code 001¶

Action Code (AC) 001 will be computer-generated when the BOB Resolution Function has added a missing document by only inputting the TIN and the Name Control for the missing document:

All data must be entered.

GTSEC all sections and

Enter all necessary data.

Exceptions & meaning →

Clear Fields - C and 000¶

The letter C is used as a Clear Field for the Error Codes (consistency errors) when the invalid condition does not require a change or correction to the record as displayed. The display will includes a clear Field, labeled "CL" to indicate the possible need of a Clear Field. Command Code CRECT is used to enter the "C" .

Error Codes that need a Clear Field are cleared by either correcting the condition or entering a "C" to indicate no correction is needed.

Clear Field "C" is also used for clearing the Action Code (AC) after corrections for the Action Code (AC) have been completed.

000 is also used as a Clear Field when deleting Action Codes. It will only be used for erroneous Action Codes when you have determined there is no reason to suspend the record ("000" cannot be used in Reject correction).

Programming erases all "C" Clear Fields for Error Codes when a record is suspended with the Command Code SSPND.

Programming erases all "C" Clear Fields for Error Codes and Action Codes for the new day's Error Inventory and Workable Suspense Inventory.

Exceptions & meaning →

Note:¶

Unfinished records from the previous day will not contain the "C" Clear Fields that were assigned to a record that was not completely worked.

Error Codes (including the ones that may require a "C" Clear Field) are numbered consecutively in order for correcting.

Exceptions & meaning →

Action Code Error Priority I¶

All records assigned an incorrect Action Code (AC) will be displayed as a Priority 1 error. These errors and the correction procedures are explained in this subsection:

Common Error Codes, invalid conditions, and correction procedures for Form 990, Form 990-T, and Form 990-EZ.

Exceptions & meaning →

Error Code 001¶

displayed Fields are:

No.

Field

Explanation

01TXP

Tax Period

01CCC

Computer Condition Code

01RCD

Received Date

01RDD>

Return Due Date (Generated)

Error Code 001 will generate when any of the following conditions is present:

Invalid Conditions:

If CCC "G" is not present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date or Received Date (whichever is later) and CCC "W" is not present.

If CCC "G" is present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date and CCC "W" is not present.

On any return, the process date is fewer than two years after the Return Due Date and CCC "W" is present.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.

Do not send the following returns to Statute Control for clearance if return is TY 2023 and prior see IRM 3.12.38.2.7.1(3). Instead, enter "W" in Field 01CCC and on the return and continue processing

any return secured by Compliance (i.e., 6020(b))

any return with a TC 59X

any return that is a Substitute for Return (SFR) prepared by Examination.

No.

Then

Field 01RCD is blank,

Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present.

Determine the Received Date using the following priority:

Stamped or hand written Received Date on the return.

Service Center Automated Mail Processing System (SCAMPS) digital date

Earliest legible postmark date of the U.S. Post Office or a Private Delivery Service.

Field Examiner or other IRS officials’ signature date.

Signature date, if within the current year (unless other information indicates signature date is invalid).

DLN Julian Date minus 10 days.

CCC "W" was entered incorrectly,

delete CCC "W" from Field 01CCC.

the return has a stamp that indicates a previous clearance by Statute Control within the last ninety days,

enter CCC "W" in Field 01CCC and on the return.

Exceptions & meaning →

Note:¶

Do not send the return to Statute Control if return is TY 2023 and prior see IRM 3.12.38.2.7.1(3)

the return is not stamped by Statute Control within the last ninety days,

SSPND 310.

Prepare Form 4227 to route to Statute Control.

Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

Rejects Correction Procedures:

When Statute Control returns the cleared document, enter CCC "W" in Field 01CCC and continue processing.

If the case has not been cleared, reject the record to Statue Control. Void the record using SSPND 640.

Exceptions & meaning →

Error Code 002¶

displayed Fields are:

No.

Field

Explanation

Clear Field

01NC

Name Control/Check Digit

Name Control Underprint

01EIN

Employer Identification Number

01TXP

Tax Period

02CON

In Care of Name

02FAD

Foreign Address

02ADD

Street Address

02CTY

City

02ST

State

02ZIP

ZIP Code

Invalid Conditions:

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

Correction Procedures:

Before taking any additional research steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the remainder of the correction procedures.

When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.

Correct all misplaced entries, coding and transcription errors.

Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.

No.

Then

the Name Control on the return or attachment matches the Name Control on INOLES,

bring up the Underprint.

the Name on INOLES is different from the Name on the return or attachment,

research using IAT Name Search. If IAT is unavailable research NAMEB/NAMEE for a new EIN. If a new EIN is found overlay the Field 01EIN with the new EIN.

If a new EIN is located, verify the Name Control using CC INOLES.

No.

Then

the Name on INOLES agrees with the Name on the return or attachment,

Ensure that the entity information matches the return.

Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return.

Exceptions & meaning →

Note:¶

Do not send Letter 3875-C if:

Three digits or fewer of the EIN are transposed, different, or missing.

When CC INOLES indicates the account has been merged to or merged from, or

An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

multiple EINs are located,

SSPND 320 to Entity Control.

Prepare Form 4227 with the notation MULTIPLE EINS.

INOLES indicates a "Merge To" (MT) EIN,

research the "MT" EIN on INOLES.

the “MT” EIN matches the entity on the return or attachments,

enter the “MT” EIN in Field 01EIN.

the "MT" EIN does not match the entity on the return or attachments,

SSPND 320 to Entity Control.

If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a new name.

No.

Then

the Name on ENMOD agrees with the Name on the return,

enter "C" in the Clear Code Field.

the Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment,

SSPND 320 to route the return to Entity.

Attach Form 4227 with the notation NO RECORD.

If the Name change has not been made, research ENMOD for a pending TC 013.

No.

Then

a pending TC 013 is present,

enter "C" in the Clear Code Field.

a pending TC 013 is not present,

SSPND 320 to route to Entity.

Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

Exceptions & meaning →

Error Code 003 - Form 990, Form 990-EZ, and Form 990-PF¶

This applies to Form 990, Form 990-EZ (2008 and subsequent Revision); Forms 990/990-EZ (2007 and prior revision) and (2007 and prior revision) and Form 990-PF.

Error Code 003 displayed Fields are:

No.

Field

Explanation

01NC

Name Control/Check Digit

01EIN

Employer Identification Number

Error Code 003 will generate when any of the following conditions is present:.

Invalid Conditions:

The Check Digit is present but is not valid for the EIN.

The letters, "E" , "G" , or "M" are present in Field 01NC.

The first two positions of the Field are not blank and the last position is not alphabetic.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.

Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

No.

Then

the check digit in Field 01NC does not match the return or is not legible,

enter the Name Control from the return in Field 01NC.

the EIN on the return is not legible,

research using IAT Name Search. If IAT is unavailable research NAMEB/NAMEE for a new EIN.

Compare the EIN from NAMEB/NAMEE to the EIN on the return.

No.

Then

the EIN on the return matches the EIN on NAMEB/NAMEE,

enter Name Control from NAMEB/NAMEE in Field 01NC.

research indicates a different EIN,

verify the EIN and name on INOLES.

name on INOLES matches the name on the return,

Overlay Field 01EIN with the EIN from INOLES.

Issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.

Exceptions & meaning →

Note:¶

Do not send Letter 3875-C if:

Three digits or fewer of the EIN are transposed, different, or missing.

When CC INOLES indicates the account has been merged to or merged from, or

A SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

unable to locate an EIN or more than one EIN is located,

SSPND 320 to Entity.

Prepare Form 4227 with notation "NO RECORD OF EIN" or "MULTIPLE EINs" .

If IAT and IDRS Research Command Codes are unavailable, SSPND 351.

Exceptions & meaning →

Error Code 003 - Form 1120-POL, Form 990-T, and Form 5227¶

Error Code 003 displayed Fields are:

No.

Field

Explanation

01NC

Name Control/Check Digit

01EIN

Employer Identification Number

01CCC

Computer Condition Code

Error Code 003 will generate when any of the following conditions is present:

Invalid Conditions:

The Check Digit is present but is not valid for the EIN.

The letters, "E" , "G" , or "M" are present in Field 01NC.

The first two positions of the Field are not blank and the last position is not alphabetic

Correction Procedures

Correct all misplaced entries, coding and transcription errors.

Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

No.

Then

the check digit in Field 01NC does not match the return or is not legible,

enter the Name Control from the return in Field 01NC.

the EIN on the return is not legible,

research NAMEB/NAMEE for correct EIN.

Compare the EIN from NAMEB/NAMEE to the EIN on the return.

No.

Then

the EIN on the return matches the EIN on NAMEB/NAMEE,

enter Name Control from NAMEB/NAMEE in Field 01NC.

research indicates a different EIN,

verify the EIN and name on INOLES.

name on INOLES matches the name on the return,

Overlay Field 01EIN with the EIN from INOLES.

Issue Letter 3875-C as a non-suspense letter to the address on the return unless there is another correspondence issue. Continue processing the return.

Exceptions & meaning →

Note:¶

Do not send Letter 3875-C if:

Three digits or fewer of the EIN are transposed, different, or missing.

When CC INOLES indicates the account has been merged to or merged from, or

An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

unable to locate an EIN or more than one EIN is located,

SSPND 320 to Entity.

Prepare Form 4227 with notation "NO RECORD OF EIN" or "MULTIPLE EINs" .

If IAT and IDRS Research Command Codes are unavailable, SSPND 351.

Exceptions & meaning →

Error Code 004 - Form 990, 990-EZ, 990-PF¶

This applies to Form 990 and Form 990-EZ (2008 and subsequent Revision), Form 990/990-EZ (2007 and prior revision) and Form 990-PF

Error Code 004 displayed Fields are:

No.

Field

Explanation

Clear Field

01NC

Name Control/Check Digit

Name Control Underprint

01EIN

Employer Identification Number

Invalid Conditions:

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

The EIN was not present at the master file (NAP).

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

Correction Procedures:

Before taking any additional research steps to resolve Error Code 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the Name Control/EIN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures.

When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the On-Line Entity (OLE) indicators as appropriate upon transmitting the ERS screen.

Correct all misplaced entries, coding and transcription errors.

Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.

No.

Then

the Name control on the return or attachment matches the Name control on INOLES,

bring up the underprint.

the Name on INOLES is different from the Name on the return or attachment,

research NAMEB/NAMEE for a new EIN.

If a new EIN is located, verify the Name Control using CC INOLES.

No.

Then

the Name on INOLES agrees with the Name on the return or attachment,

Prepare Form 4227 with notation "NO RECORD OF EIN" or "MULTIPLE EINs" .

Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return.

Do not send Letter 3875C if:

Three digits or fewer of the EIN are transposed, different, or missing.

When CC INOLES indicates the account has been merged to or merged from, or

An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

multiple EINs are located,

SSPND 320 to Entity Control.

Prepare Form 4227 with the notation "MULTIPLE EINS" .

INOLES indicates a "Merge To" (MT) EIN,

Research the "MT" EIN on INOLES.

the "MT" EIN matches the entity on the return or attachments,

Enter the "MT" EIN in Field 01EIN.

the "MT" EIN does not match the entity on the return or attachments,

SSPND 320 to Entity Control.

If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a new name.

No.

Then

the Name on ENMOD agrees with the Name on the return,

enter "C" in the Clear Code Field.

the Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment,

SSPND 320 to route the return to Entity.

Attach Form 4227 with the notation "NO RECORD" .

If the Name change has not been made, research ENMOD for a pending TC 013.

No.

Then

a pending TC 013 is present,

enter "C" in the Clear Code Field.

a pending TC 013 is not present,

SSPND 320 to route to Entity.

Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

Exceptions & meaning →

Error Code 004 - Form 1120-POL, Form 990-T, and Form 5227¶

This applies to Form 1120-POL, Form 990-T and Form 5227.

Error Code 004 displayed Fields are:

No.

Field

Explanation

Clear Field

01NC

Name Control/Check Digit

Name Control Underprint

01EIN

Employer Identification Number

01CCC

Computer Condition Code

Invalid Conditions:

The EIN was not present at the master file (NAP).

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

Correction procedures:

When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators (On-Line Entity) as appropriate upon transmitting the ERS screen

Correct all misplaced entries, coding and transcription errors.

Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.

No.

Then

the Name Control on the return or attachment matches the Name Control on INOLES,

bring up the Underprint.

the Name on INOLES is different from the Name on the return or attachment,

research NAMEB/NAMEE for a new EIN.

If a new EIN is located, verify the Name Control using CC INOLES.

No.

Then

the Name on INOLES agrees with the Name on the return or attachment,

Ensure that the entity information matches the return.

Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return unless there is another correspondence issue.

Exceptions & meaning →

Note:¶

Do not send Letter 3875C if:

Three digits or fewer of the EIN are transposed, different, or missing.

When CC INOLES indicates the account has been merged to or merged from, or

An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

multiple EINs are located,

SSPND 320 to Entity Control.

Prepare Form 4227 with the notation "MULTIPLE EINS" .

INOLES indicates a "Merge To" (MT) EIN,

research the "MT" EIN on INOLES.

the "MT" EIN matches the entity on the return or attachments,

enter the "MT" EIN in Field 01EIN.

the "MT" EIN does not match the entity on the return or attachments,

SSPND 320 to Entity Control.

If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a name.

No.

Then

the Name on ENMOD or INOLES agrees with the Name on the return or attachment,

enter "C" in the Clear Code Field.

the Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment,

SSPND 320 to route the return to Entity.

Attach Form 4227 with the notation "NO RECORD" .

If the Name change has not been made, research ENMOD for a pending TC 013.

No.

Then

a pending TC 013 is present,

Enter "C" in the Clear Code Field.

a pending TC 013 is not present,

SSPND 320 to route to Entity.

Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

Exceptions & meaning →

Error Code 007¶

This applies to Form 990, Form 990-EZ (2008 and subsequent Revision), Form 990/990-EZ (2007 and prior revision), Form 990-PF, Form 8871 and Form 8872

Error Code 007 displayed Fields are:

No.

Field

Explanation

01TXP

Tax Period

01RCD

Received Date

01CCC

Computer Condition Code

Invalid Conditions

Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period.

Correction Procedures:

Remember we will no longer correspond with the filer for information under Form 990 or Form 990-EZ (2008 and subsequent Revision), Form 990/990-EZ (2007 and prior revision), Form 990-PF, and Form 8871 and Form 8872. Substitute correspondence with sending the return back to the filer.

Correct all misplaced entries, coding or transcription errors.

Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

No.

Then

received date stamp is invalid (i.e., 20240315 in lieu of 20250315),

change the received date to the current year and enter in Field 01RCD.

the return is an early filed Final return,

Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP.

Enter "F" in Field 01CCC.

the return is not an early filed Final return and the Tax Period ending is fewer than four months after the Received Date,

SSPND 480

Prepare Form 4227 with the notation "EARLY FILED" .

Change the Received Date to one day after the Tax Period Ending Date.

the return is not an early filed Final return and the Tax Period ending date has already passed,

change the Received Date to one day after the Tax Period Ending Date.

the return is not an early filed Final return and the Tax Period ending is more than four months after the Received Date,

send the return back to the filer for clarification of the tax period. SSPND 640.

Exceptions & meaning →

Error Code 007 - Form 1120-POL and Form 5227¶

This applies to Form 1120-POL and Form 5227

Error Code 007 displayed Fields are:

No.

Field

Explanation

01TXP

Tax Period

01RCD

Received Date

01CCC

Computer Condition Code

Invalid Conditions:

Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period.

Correction Procedures:

Correct all misplaced entries, coding or transcription errors.

Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

No.

Then

received date stamp is invalid (i.e., 20240315 in lieu of 20250315),

change the received date to the current year and enter in Field 01RCD.

the return is an early filed Final return and The Tax Period ending is fewer than four months after the Received Date,

SSPND 480

Prepare Form 4227 with the notation "EARLY FILED" .

Change the Received Date to one day after the Tax Period Ending Date.

the return is not an early filed Final return and the Tax Period ending date has already passed,

change the Received Date to one day after the Tax Period Ending Date.

the return is not an early filed Final return,

Correspond for clarification of the tax period.

SSPND 640.

Exceptions & meaning →

Error Code 008¶

Displayed Fields are:

No.

Field

Explanation

01NC

Name Control

01EIN

EIN

01TXP

Tax Period

01RCD

Received Date

01CCC

Computer Condition Code

01TXB

Tax Period Beginning

01CBI

Tax Preparer Checkbox Indicator

01CRD

Correspondence Received Date

01PSN

Tax Preparer PTIN

01PEN

Tax Preparer EIN

Invalid Conditions:

Tax Period beginning date is later than tax period end date (e.g., if tax period is 202505, and tax period beginning is 6/1/2025 or later).

If CCC "Y" is present and Field 01TXB is blank.

If CCC "F" is present and Field 01TXB is blank.

Correction Procedures:

Correct any transcription errors.

Determine the correct tax period beginning date and enter it in Field 01TXB.

If CCC "Y" or "F" are present enter the correct date in Field 01TXB.

Exceptions & meaning →

Error Code 011¶

displayed Fields are:

No.

Field

Explanation

RMIT>

Remittance

01RCD

Received Date

01CCC

Computer Condition Code

SECTION 06 NOT PRESENT.

Correction Procedures:

Compare the displayed Fields with the return.

No.

Then

data is present on the return for Section 06 Fields,

use CC GTSEC 06 and enter the appropriate data in Section 06.

the return is amended,

enter CCC "G" .

the return is not amended, no data is present on the return for Section 06 Fields, and you are unable to determine from the return or attachments where to apply the remittance amount,

enter "1" in Field 0605.

Exceptions & meaning →

Error Code 014¶

displayed Fields are:

No.

Field

Explanation

02CON

In Care of Name

02FAD

Foreign Address

02ADD

Street Address

02CTY

City

02ST

State

02ZIP

ZIP Code

Invalid Conditions:

Section 02 is invalid if all entries are not present as follows:

The street address is present; Fields 02CTY and 02ST must be present unless a Major City Code is used.

A Major City Code is used and Field 02ADD is NOT present.

A Major City Code is used and Field 02ST is present.

City must be present. If City is not in Major City format, Field 02ST must be present; Field 02ADD can be blank.

Correction Procedures:

Correct any coding or transcription errors.

The data entered cannot exceed the maximum number of character spaces for each Field. See Document 7475 for standard abbreviations.

If a Major City Code is present and no street address is available, research INOLE for a valid street address, if none is available delete the Section.

If the Major City Code is correct and the state is present, delete Field 02ST.

If the address cannot be corrected from the information on the return, DLSEC 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

Exceptions & meaning →

Error Code 015 - Form 990, Form 990-EZ and Form 990-PF¶

This applies to Form 990, Form 990-EZ (2008 and subsequent Revision), Form 990/990-EZ (2007 and prior revision) and Form 990-PF.

Error Code 015 displayed Fields are:

No.

Field

Explanation

02CON

In Care of Name

02FAD

Foreign Address

02ADD

Street Address

02CTY

City

02ST

State

02ZIP

ZIP Code

Invalid Conditions:

Error Code 015 will generate when any of the following conditions is present:

The State Field has an entry other than "." (period) or "space" when a foreign address is present.

The Zip Code Field has an entry when a foreign address is present.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.

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

No.

Then

a foreign address is present in Field 02FAD,

Field 02ST must contain"." or "space" .

Delete Field 05ZIP, if present.

a foreign address is not present in Field 02FAD,

check return for foreign address.

a foreign address is present on the return,

Enter the foreign address in Field 05FAD

Exceptions & meaning →

Note:¶

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

Field 02CTY must contain the appropriate foreign country code. See Exhibit 3.12.12-21.

Field 02ST must contain"." or "space" .

a foreign address is not present on the return,

Verify the address on the return is not a foreign address.

SSPND 610

Renumber return with domestic DLN.

If the address is foreign and the DLN is domestic, cancel the Rejects so the DLN can be renumbered as a foreign address.

Exceptions & meaning →

Error Code 015 - Form 8871 and Form 8872¶

This applies to Form 8871 and Form 8872.

Error Code 015 displayed Fields are:

No.

Field

Explanation

02FAD

Foreign Address

02ADD

Street Address

02CTY

City

02ST

State

02ZIP

ZIP Code

Invalid Conditions:

Error Code 015 will generate when any of the following conditions is present:

The State Field has an entry other than "." or "space" when a foreign address is present.

The Zip Code Field has an entry when a foreign address is present.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.

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

No.

Then

a foreign address is present in Field 02FAD,

Field 02ST must contain "." or "space" .

Delete Field 02ZIP, if present.

a foreign address is not present in Field 02FAD,

check return for foreign address.

a foreign address is present on the return,

Enter the foreign address in Field 02FAD

Exceptions & meaning →

Note:¶

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

Field 02CTY must contain the appropriate foreign country code. See Exhibit 3.12.12-21

Field 02ST must contain "." or "space"

a foreign address is not present on the return,

Verify the address on the return is not a foreign address.

SSPND 610

Renumber return with domestic DLN.

If the address is foreign and the DLN is domestic, cancel the Rejects so the DLN can be renumbered as a foreign address.

Exceptions & meaning →

Error Code 016 - Form 990, Form 990-EZ and Form 990-PF¶

This applies to Form 990 and Form 990-EZ (2008 and subsequent Revision), Form 990/990-EZ (2007 and prior revision) and Form 990-PF.

Error Code 016 displayed Fields are:

No.

Field

Explanation

02CON

In Care of Name

02FAD

Foreign Address

02ADD

Street Address

02CTY

City

02ST

State

02ZIP

ZIP Code

Invalid Conditions:

The ZIP Code is inconsistent with the Major City Code or State Code.

Correction Procedures:

Correct any coding or transcription errors.

The data entered cannot exceed the maximum number of character spaces for each Field. See Document 7475 for standard abbreviations.

If unable to determine a valid ZIP code and:

The address on the return is located in a major city, refer to Document 7475 for a valid major city code. If only the first three digits of the ZIP Code can be determined, enter "01" in the 4th and 5th positions.

The address is not located in a major city, refer to Document 7475 and enter the first three valid digits for the state followed by "01" .

Exceptions & meaning →

Error Code 016 - Form 1120-POL, Form 990-T, Form 5227, Form 8871 and Form 8872¶

This applies to Form 1120-POL, Form 990-T, Form 5227, Form 8871 and Form 8872.

Error Code 016 displayed Fields are:

No.

Field

Explanation

02FAD

Foreign Address

02ADD

Street Address

02CTY

City

02ST

State

02ZIP

ZIP Code

Invalid Conditions:

The ZIP Code is inconsistent with the Major City Code or State Code.

Correction Procedures:

Correct any coding or transcription errors.

The data entered cannot exceed the maximum number of character spaces for each Field. See Document 7475 for standard abbreviations.

If unable to determine a valid ZIP code and:

The address is not located in a major city, refer to Document 7475 and enter the first three valid digits for the state followed by "01" .

Exceptions & meaning →

Error Code 026¶

displayed Fields are:

No.

Field

Explanation

Clear Field

01EIN

Employer Identification Number

01TXP

Tax Period

Tax Period Computer

01CCC

Computer Condition Code

01ADC

Audit Code

Invalid Conditions:

The Tax Period does not agree with the month on the Entity Index File and CCC "F" or "Y" are not present.

Correction Procedures:

Before taking any additional research steps to resolve Error Code 026, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Accounting Period have posted to the NAP. If Error Code 026 reappears, continue with the remainder of the correction procedures.

Exceptions & meaning →

Note:¶

If Form 1128 is attached, see IRM 3.12.12.10.11.

Refer to Exhibit 3.12.12-1 and/or Exhibit 3.12.12-3, for Error Correction procedures.

Refer to Field 01CCC instructions in IRM 3.12.12.18.4 for Final return procedures.

Correct any coding or transcription errors.

Rejects Correction Procedures:

Refer to Exhibit 3.12.12-1 and/or Exhibit 3.12.12-4, Rejects procedures.

Exceptions & meaning →

Error Code 030¶

displayed Fields are:

No.

Field

Explanation

01TXP

Tax Period

01RCD

Received Date

01PIC

Penalty Interest Code

01RDD>

Return Due Date (Generated)

Invalid Conditions:

If Field 01PIC is "1" and the Field 01RCD is before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any transcription errors.

Delete the Penalty and Interest Code Field if:

There is precomputed penalty and/or interest on the return and

Field 01RCD is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date.

Delete the Penalty and Interest Code Field if:

There is no precomputed penalty and/or interest on the return or

Field 01RCD is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exceptions & meaning →

Error Code 034¶

displayed Fields are:

No.

Field

Explanation

01CCC

Computer Condition Code

01TXP

Tax Period

01RCD

Received Date

01COR

Correspondence Indicator

01CRD

Correspondence Received Date

01IRI

IRI Code

01RDD>

Return Due Date (Generated)

Invalid Conditions:

Field 01CRD is earlier than Field 01RCD.

Field 01CRD is later than the processing date.

Correction Procedures:

Correct any coding or transcription errors.

A CRD will be determined from the date the complete reply was received in the processing center.

Refer to the return for the CRD. It is edited on the Edit Sheet, Line 5.

This can be verified by checking the stamped Received Date on the correspondence attached to return.

If more than one Correspondence Received Date is present, use the earliest date.

If return is a Form 1120-POL or Form 5227 and "No Reply or an incomplete reply is received" , enter CCC "3" in Field 01CCC and delete Field 01CRD.

Exceptions & meaning →

Error Code 062¶

displayed Fields are:

No.

Field

Explanation

Clear Field

01CCC

Computer Condition Code

05LIH

Form 8586, Low Income Housing Credit

0646B

Recapture Low Income Housing Credit

SECTION 05 OR 06 NOT PRESENT.

Invalid Conditions

Field 01CCC "9" is present and Field 05LIH, Low Income Housing Credit Form 8586, or Field 0646B, Recapture Low Income Housing Credit, is blank.

Field 05LIH or Field 0646B are present and CCC "9" are not present.

Correction Procedures:

Correct any coding or transcription errors.

If Form 8586 is present and the filer has claimed a credit on Line 5 of Form 8586, allow that part of the credit. Enter the allowable portion of the credit in Field 05LIH if no credit is claimed on Line 4. If an amount is on Line 4, all of the following must be present:

Form 8609, Low-Income Housing Credit Allocation and Certification

Schedule A (Form 8609)

An entry on Schedule A, Line C (BIN), and Line 3 (qualifying basis)

Signatures in both Parts I and II of Form 8586

No.

Then

any of the required items are missing,

correspond if credit is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

the filer does not provide the missing information,

deny the unsupported portion of the credit and re-compute the allowable portion of the credit on Line 4, AND add Lines 4 and 5 and enter the amount in Field 05LIH.

the recapture of Low-Income Housing (LIH) Credit is present and one Form 8611 is attached,

enter the recapture amount in Field 0646B.

recapture of LIH Credit is present and multiple Forms 8611 are attached,

add all of the recapture amounts together and enter in Field 0646B.

Form 8586 with entry on Line 4, Form 8611 is not attached, or Form 8693, Form 8609, Schedule A (8609) are attached,

enter "C" in the Clear Field.

no LIH forms are attached or the only LIH form is Form 8586 with no entries on Lines 1 through 4,

delete CCC "9" from Field 01CCC.

Exceptions & meaning →

Error Code 065¶

displayed Fields are:

No.

Field

Explanation

01TXP

Tax Period

01CCC

Computer Condition Code

07CRE

Credit Elect

Invalid Conditions:

Field 07CRE, Credit Elect, and Field 01CCC "F" are present.

Correction Procedures:

Correct any coding or transcription errors.

If the return is not final, delete CCC "F."

If the return is final , delete the entry in Field 07CRE.

Exceptions & meaning →

Error Code 073¶

displayed Fields are:

No.

Field

Explanation

01CCC

Computer Condition Codes

01COR

Correspondence Indicator

01CRD

Correspondence Received Date

01IRI

IRI Code

Invalid Conditions

Field 01CCC is "3" and Field 01CRD is present.

Correction Procedures:

Correct any coding and transcription errors.

Determine if the return is a "no reply" . If so, delete Field 01CRD.

If the return is not a "no reply" , delete CCC "3" .

Exceptions & meaning →

Form 990 2008 and Subsequent Sections and Fields¶

Form 990 contains Sections 01 through 13.

Tables with Field designations, maximum Field length, and Field titles are listed before each section.

Exceptions & meaning →

Note:¶

Do not send Letter 3875-C If:

Fewer than three digits of the EIN are transposed, different or missing.

When CC INOLE indicates the account has been merged to or merged from, or

An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

Exceptions & meaning →

Field 01TXP - Tax Period¶

Field 01TXP, Tax Period, is YYYYMM format.

Invalid Conditions:

This Field is invalid if:

It is not numeric

Month is not 01-12

It is equal to or later than the Processing Date

Tax period is before 197012 for Form 990

Correction Procedures:

Check the return and attachments for the correct Tax Period.

Correct any coding or transcription errors.

If the Tax Period is equal to or later than the Processing Date, check to see if it is a Final return.

For non-final returns, if the tax period is more than three months but fewer than one year from the current date, correspond for confirmation of the tax period.

If tax period is fewer than four months, SSPND 480. Attach Form 4227 indicating early filed.

If the return is a "Final" use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC, if necessary. Change the Tax Period to the month preceding the received date.

Edit CCC "F" (Final/Termination) if ALL of the following apply:

The return or an attachment is marked "Final" or Termination.

There are other indications the organization is out of business, closed, or merged.

Part X, Line 16(B) is "0" (zero) or "blank"

Part IV, Line 31 is marked "yes" .

Not a group return - item H(a)-(b) is no or blank and item H(c) is blank.

Edit CCC "F" (Final/Termination) if ALL of the following apply:

Exceptions & meaning →

Note:¶

If the taxpayer is attempting to file a Final/Termination, Form 990 and (a)-(e) are not met, correspond.

If the Tax Period is prior to 198901 for Form 990-EZ, SSPND 610. Rejects will convert and process as Form 990.

If the Tax Period is prior to 197012 for Form 990, SSPND 620. Attach Form 4227 stating "non-ADP" .

Exceptions & meaning →

Field 01CCC - Computer Condition Codes¶

Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the right portion of lines 2-7b, Form 990 for a description of the codes and their uses.

Invalid Conditions:

This Field is invalid if:

The entry is other than blank, "D" , "F" , "G" , "L" , "R" , "T" , "V" , "W" , "Y" , "3" or "7"

If CCCs "F" and "Y" are both present,

If CCC "7" is present with both CCCs "D" and "R" .

Correction Procedures:

Compare the entry on the screen to the entry on the return.

Correct any coding or transcription errors.

If the codes were entered correctly, refer to the return and Exhibit 3.12.12-8 to determine which codes are necessary.

If CCCs and "Y" are both present determine if it is a final return. Identify Form 990 returns as "Final" only if ALL of the following apply:

The return or an attachment is marked "Final" , or there is other indication the organization is out of business, closed or merged.

Total Assets End of Year (Part X, Line 16(B)), Form 990 are "0" (zero) or blank.

Part IV, Line 31 is checked "yes" .

It is not a group return.

Schedule N, Part I is attached. If not attached and it is a final return send the return back to the filer. SSPND 640.

Exceptions & meaning →

Note:¶

This applies for all returns marked "Final" .

If the return is not a final return, delete the "F" code.

If the return is a final return or is not for a short period, delete the "Y" code.

If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs:

If CCC "7" is correct delete the "R" and "D" .

If CCC "7" is not correct delete CCC "7" .

The only CCC codes valid with CCC "G" are CCC "3" and "W" .

Exceptions & meaning →

Field 01RCD - Received Date¶

Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return.

Invalid Conditions:

This Field is invalid if it is:

Not present,

Not in YYYYMMDD format,

Later than the current processing date,

Not within the valid year, month, day range,

Prior to the ADP date of 197012 for Form 990

Correction Procedures:

Compare Field 01RCD with the received date stamp on the return.

Correct any coding or transcription errors.

If the Received Date stamp is "invalid" (e.g. 20110115 in lieu of 20120115), correct accordingly.

If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.

Determine the received date in the following priority when there is no valid date stamp or handwritten received date:

Exceptions & meaning →

Note:¶

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

The envelope postmark or delivery shipment date.

Exceptions & meaning →

Note:¶

If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the IRS misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

Service Center Automated Mail Processing System (SCAMPS) digital date

The Field Examiner's signature date

The signature date

The Julian in the DLN, minus 10 days

Exceptions & meaning →

Note:¶

Use signature date only if the signature date is within the current processing year.

Exceptions & meaning →

Caution:¶

The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), regardless of Saturday, Sunday or holiday extension dates.

Exceptions & meaning →

Field 01ORG - Organization Code¶

Field 01ORG, Organization Code, is transcribed in the blank space of Item K. This Field is used to identify the type of organization filing the return.

Invalid Conditions:

This Field is invalid if other than "1" , "3" , or "4" .

Correction Procedures:

Correct any coding or transcription errors.

If necessary, refer to the return to determine the correct code. Valid codes are:

No.

If Return Shows:

Code

Subsection 01-25, 29, 50, 60, 70, 71, or Item I, 501(c) box is checked,

Item I is blank,

Research for correct code

Item I, 4947(a)(1), box is checked,

IRS Subsection 91,

the 527 box is checked in Item I of the entity section (SS82),

If no boxes are checked on Item I and the return does not have a pre-addressed label, research IDRS for the correct subsection. Code accordingly.

Exceptions & meaning →

Field 01SS - Subsection¶

Field 01SS, Subsection, is located in blank space of Item I.

Invalid Conditions:

This Field is invalid if other than 00, 02 through 20, 22 through 29, 50, 60, 70, 71, 81, 82, or 91.

Correction Procedures

Refer to Item I on Form 990 to determine the correct code.

Correct any coding or transcription errors.

If no errors are found, research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 29, 50, 60, 70, 71, 81, 82, or 91.

If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust" , enter "28" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" and "V" in Field 01CCC.

If unable to determine correct subsection, enter "00" in Field 01SS.

Exceptions & meaning →

Field 01NPF - Non-PF Reason Code¶

Field 01NPF, Non-PF Reason Code, is transcribed from the right margin of Schedule A, Part I.

Invalid Conditions:

This Field is invalid if other than 01 through 15 or blank.

Correction Procedures:

Correct any coding or transcription errors.

Refer to Schedule A, Part I, to determine the correct code. Valid codes are:

No.

Subsection

Foundation Code

NPF Code

Box that must be checked

21 (Type I checked)

12a

22 (Type II checked)

12b

23 (Type III functionally checked)Type III functionally checked

12c

24 (Type III non-functionally checked)Type III non-functionally checked

12d

N/A

60, 71, 91

N/A

Exceptions & meaning →

Note:¶

If Box 11 is checked, one of the Type Boxes described above must also be checked.

Exceptions & meaning →

Note:¶

If PTA and box 2 are checked and correspondence for Schedule E is needed, research for the correct NPF Code. If the Foundation Code is not 11, change the NPF Code and do not correspond for Schedule E.

Use NPF 03 if the organization's name includes "Hospital" , "Clinic" , etc.

Use NPF 05 if the organization's name includes "Research" or "Laboratory" , etc.

Exceptions & meaning →

Field 01ADC - Audit Code¶

Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.

Invalid Conditions:

This Field is invalid if other than "1" , "2" , "3" , or blank.

Correction Procedures:

Remember we will no longer correspond with the filer for information. SSPND 640.

Refer to Line 2 of the Edit Sheet to determine the correct code.

Correct any coding or transcription errors.

Correct codes are:

Blank - This Field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply.

1 - Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank.

2 - Schedule A or Non-PF Reason Code is missing.

3 - No reply to FYM mismatch correspondence.

Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

Exceptions & meaning →

Field 01GRP - Group Return Code¶

Field 01GRP, Group Return Code, is transcribed from the right margin of Page 1, Form 990, next to Box HB.

ISRP will transcribe a "1" or "2," which will be converted to a "7" or "8" in GMF processing.

Invalid Conditions:

This Field is invalid if other than "1" , "2" , or blank.

Correction Procedures:

Correct any coding or transcription errors.

Refer to the return to determine the correct code. Identify a group return in one of the following ways:

Group Return is noted on the return or attachment.

Item H(a) of the entity section is "yes" and the Group Exemption (GEN) is written in Item H(c).

There is a list of subordinates attached.

There is a statement on the return or attachment that all affiliates are included on the group return.

Exceptions & meaning →

Note:¶

If Item H(a) is checked "No" and Item H(b) is checked "Yes" , DO NOT consider the return a group return.

Valid Group Return Codes are:

Blank - if the return is not for a group.

1 - group return with a list indicating all the affiliates are included, or there is no response to correspondence.

2 - group return with a list indicating only some of the affiliates are included. (Rejects will input FRM49 per (5) below.)

Use Group Return Code "2" if there is an attachment or statement indicating that not all affiliates are included on the return, or if GEN #0229 (Line H(c)) is present. Correspondence is required if a list of affiliates isn't present.

Once a list of affiliates to be included in the filing is received, Rejects will:

Verify the parent's EIN and verify that the parent EIN is on the BMF by using IDRS Command Code INOLES before inputting TC 590.

Input Command Code FRM49, TC 590, Closing Code 14, for each of the affiliates covered by the return.

Exceptions & meaning →

Note:¶

Transaction Code 590 with Closing Code 14 requires the parent EIN as part of the transaction.

Exceptions & meaning →

Field 01COR - Correspondence Indicator¶

Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet.

Invalid Conditions:

This Field is invalid if other than "11" , "12" , "13" , "14" , "21" , "22" , "23" , "24" or blank.

Correction Procedures:

Refer to Line 4 of the Edit Sheet to determine the correct code.

Correct any coding or transcription errors.

Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:

11 - Reply with all information - Use when the taxpayer responds to our request is complete; all of the information we requested is provided.

12 - Reply with some information - Use when the taxpayer provides some of the information we requested enter CCC "3" .

13 - Reply with no information - Use when the taxpayer responds to our first inquiry, but does not provide the information we requested, enter CCC "3" .

14 - No reply - Use when the taxpayer does not respond to our request. Enter CCC "3" .

21 - Reply with all information - Use when the taxpayer responds to our request for missing IRI items is complete; all of the information we requested is provided.

22 - Reply with some information - Use when the taxpayer provides some of information we requested on missing IRI items, enter CCC "3" and the appropriate entry in Field 01IRI.

23 - Reply with no information - Use when the taxpayer responds on missing IRI items but does not provide the information we requested, enter CCC "3" and the appropriate entry in Field 01IRI.

24 - No reply - Use when the taxpayer does not respond to our request for missing IRI items, enter CCC "3" and the appropriate entry in Field 01IRI.

Exceptions & meaning →

Field 01CRD - Correspondence Received Date¶

Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format.

Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received.

Invalid Conditions:

This Field is invalid if:

It is not numeric or blank,

It is not in YYYYMMDD format,

It is not in valid century, year, month, day range.

Correction Procedures:

Refer to Line 5 of the Edit Sheet to determine the correct date.

Correct any coding or transcription errors.

Refer to the return and any attached correspondence to determine the correct date.

Exceptions & meaning →

Field 01IRI - IRI Code¶

Field 01IRI is located on page 2 in the upper right margin.

There can be a maximum of five 2-digit codes present for a total of 10 characters.

Invalid Conditions:

This Field is invalid if other than 2-digit numeric or blank.

Correction Procedures:

The codes and their meanings are as follows:

No.

Correspondence Items

IRI Code

Missing Signature

Part VII

Part VIII

Part IX

Part X

Entire or wrong revision of Schedule A

Sch. A Part I

Sch. A Part II

Sch. A Part III

Sch. B

Sch. C

Sch. D Part I

Sch. E

Sch. L

Sch. R

Sch. J

Sch. H

Sch. O

Field 01SCA and SCB Schedule Indicator Codes are transcribed from the top of Page 3.

This Field is edited based on the answers to the questions in Part IV. This Field is edited with an alpha/numeric character for each schedule that is attached and not blank. If more than 20 characters are present in Field 01SCA, Field 01SCB will need to be used. This is due to constraints on the ERS Screen display.

Invalid Conditions:

These Fields are invalid if not alpha, numeric or blank.

Exceptions & meaning →

Note:¶

Field 01PEN is invalid if it is not all numerics.

Correction Procedures

Delete the Field. Do not attempt to correct the Field.

Exceptions & meaning →

Field 01PTN - Preparer Telephone Number¶

Field 01PTN, Preparer Telephone Number, is transcribed from Form 990, Part II, Paid Preparer Use Only.

Invalid Conditions:

This Field is invalid if not 10 digits, all numeric.

Correction Procedures:

If fewer than 10 digits or unable to determine the correct phone number, Delete Field 01PTN.

Exceptions & meaning →

Note:¶

The first character of the "in-care-of" name must be alpha or numeric.

Invalid Conditions:

This Field is invalid if any of the following conditions exist:

The first position is a "%" sign and the second position is not blank.

The first character of the "in-care-of" name is not alpha or numeric.

Correction Procedures:

Check for transcription errors and correct as needed.

No.

Then

a "%" is in the first position,

Verify there is a blank in the second position.

If not blank enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON.

a blank is in the first position,

Delete blank.

Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.

the first character of the "in-care-of" name is not alpha or numeric,

Verify "in-care-of" name on return.

Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.

two consecutive blanks present between significant characters,

Delete any unnecessary blanks in Field 02CON.

Exceptions & meaning →

Field 02FAD Foreign Address¶

Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded returns.

Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.

Invalid Conditions:

This Field is invalid if any of the following conditions exist:

The Field contains other than alpha, numeric or special characters,

The first position is blank,

Any character follows two consecutive blanks,

There are more than 35 characters present for this Field on the return.

Exceptions & meaning →

Note:¶

ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this Field on the return.

Correction Procedures:

Correct all coding and transcription errors.

No.

Then

Field 02FAD is present,

GETSEC 02.

Ensure Field 02CTY contains a foreign country code and Field 02ST contains a"." (period) or "space" .

a foreign address is not present on the return,

SSPND 610.

Renumber return to domestic.

If Forms 8822, Change of Address, is attached to the return, compare the name and address information on the Form 8822 to the return.

No.

Then

the information is the same,

take no action and continue processing.

the information is different,

Detach Form 8822.

Route to Entity Control on Form 4227 or follow local procedures.

Annotate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822. "

Exceptions & meaning →

Note:¶

The Lead Tax Examiner is required to batch all Form 8822 daily and send them to Entity Control for expedited processing.

Exceptions & meaning →

Field 02ADD - Street Address¶

Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on preaddressed labels when a change has been indicated.

Invalid Conditions:

This Field is invalid if any of the following conditions exist:

The street address is present and the first position is blank,

Any character not alphabetic, numeric, blank, "-" (hyphen), or "/" (slash) is present,

There are two consecutive blanks followed by valid characters,

The first position is not alphabetic or numeric.

Correction Procedures:

Check the screen entry with the entry on the return and attachments.

Correct any coding or transcription errors.

If the Field cannot be perfected, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

Exceptions & meaning →

Field 02CTY City¶

Field 02CTY, City, is located in the entity section of the return.

Major City Code

Certain cities within each state are designated Major Cities and are assigned a special code of two alpha characters.

The Major City Code represents both the city and state.

ISRP will enter the Major City Code as appropriate.

It is transcribed with no intervening blanks and no other characters in the City or State Fields.

Invalid Conditions:

This Field is invalid if:

Any character not alphabetic or blank is present,

City is present and the first position is blank,

City is present and the second and third positions are blank,

Any characters follow the first two adjoining blanks,

An invalid Major City Code is present,

Fewer than three characters are present unless a valid Major City Code is present.

Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.

Correction Procedures:

Compare the screen entry with the entry on the return and attachments.

Correct any coding or transcription errors.

If unable to correct, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

Exceptions & meaning →

Field 02ST - State¶

Field 02ST, State, is located in the entity section of the return.

Invalid Conditions:

This Field is invalid if it is not contained in the State Code Table in Document 7475

Correction Procedures:

Check the Field on the screen against the entry on the return and attachments.

Correct any coding or transcription errors.

If unable to perfect, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

Exceptions & meaning →

Field 02ZIP - ZIP Code¶

Field 02ZIP is the ZIP Code. It is located in the entity section of the return.

Invalid Conditions:

This Field is invalid if:

Blank.

The fourth and fifth position are 00.

Correction Procedures:

Check the Field on the screen against the entry on the return.

Correct any coding or transcription errors.

displayed Fields are:

No.

Field

Explanation

RMIT>

Remittance

01NC

Name Control

01EIN

Employer Identification Number

01TXP

Tax Period

01CCC

Computer Condition Code

01RCD

Received Date

01ORG

Organization Code

01NPF

Non-PF Reason Code

01SS

Subsection

01ADC

Audit Code

01GRP

Group Return Code

01COR

Correspondence Indicator

01CRD

Correspondence Received Date

01IRI

IRI Code

01CAF

CAF Indicator

01DDP

Daily Delinquency Penalty

01SCA

Schedule Indicator Code

01SCB

Schedule Indicator Code

01PRE

Preparation Indicator

01PSN

Preparer

01PEN

Preparer EIN

01PTN

Preparer Telephone Number

"ANY SECTION OTHER THAN 01 IS PRESENT"

Invalid Conditions:

Error Code 010 will generate when the CCC "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC or 01GRP are present.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.

Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.

Determine if CCC "G" was input correctly:

Exceptions & meaning →

Note:¶

See IRM 3.11.16.3.9 for additional instructions for determining an amended return.

No.

Then

CCC "G" was entered correctly,

DLSEC to delete all entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC OR 01GRP in Section 01.

Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary.

CCC "G" was entered incorrectly,

Enter all necessary data.

Ensure that Section 01 Fields are correct.

Delete the "G" in Field 01CCC.

ANY SECTION OTHER THAN 01 IS PRESENT

Exceptions & meaning →

Error Code 912¶

displayed Fields are:

No.

Field

Explanation

01ORG

Organization Code

01SS

Subsection

01IRI

Incomplete return item

01NPF

Non-PF Reason Code

01ADC

Audit Code

Invalid Conditions:

Field 01ORG is "1" or "3" , Field 01NPF is blank, and Field 01SS is "03" , "50" , "60" , "70" , "71" or "91" .

Field 01ORG is "1" or "3" and Field 01SS is "82" .

Correction Procedures:

Correct any coding or transcription errors.

Exceptions & meaning →

Note:¶

Research INOLE to confirm the organizations Status Code. If the account is in Status 97, it means the organizations Tax Exempt status has been revoked. ERS Tax Examiners will attach Form 3696, Correspondence Action Sheet (CAS), with the appropriate paragraph indicating their tax-exempt status has been revoked. Do not add any additional paragraphs. SSPND the return 640.

Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 03, 50, 60, 70, 71 or 91 with a Foundation Code other than 00, 02, 03, 04, or 09.

If Schedule A is required but is missing or blank, send the return back to the filer. SSPND 640.

If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter "11" in Field 01NPF. Do not enter Schedule Indicator Code "A" .

If no Subsection, enter "00" in Field 01SS and delete Field 01NPF and Section 11 or 12.

If Subsection is 82, enter "4" in Field 01ORG if not already present and delete Field 01NPF and Section 11 or 12.

All organizations who file Schedule A must check only one box in Part I. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows:

Exceptions & meaning →

Note:¶

Research BMFOL for prior postings. If no prior returns have posted to the account, treat it as an initial filing. Enter a "1" in Fields 111F and 114F and/or 121F and 126F, whichever is applicable).

Exceptions & meaning →

Note:¶

Always accept the filer’s entry for the NPF Code, if present.

No.

Part I Box

NPF Code

Subsection Code

Foundation Code

Box 1

Box 2

Box 3

Box 4

Box 5

Box 6

Box 7

Box 8

Box 9

Box 10

Box 11

Box 12, Type I Box Checked

Box 12 Type II Box Checked

Box 12, Type III Box Checked

Box 12, Type III, Other Box Checked

N/A

60, 71, 91

N/A

If the NPF Code is 02 and Schedule E is missing, send the return back to the filer. SSPND 640.

If the NPF Code is 06, 07, 08, or 16, Schedule A, Part II is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. ("N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries. Enter a "1" in Fields 111F and 114F). If Part II is missing, send the return back to the filer. SSPND 640.

If the NPF Code is 09, Schedule A, Part III is required for all but initial returns. Research BMFOLI., If no prior postings, treat as an initial return and follow the instructions in the note in (3) above. (N/A, "0" (zero), "-" (dash) or none are acceptable entries, enter a "1" in Fields 121F and 126F). If Part III is missing, send the return back to the filer. SSPND 640.

If a type box is not checked, send the return back to the filer. SSPND 640.

Exceptions & meaning →

Note:¶

For Subsection 70, send the return back if Part III is blank and it's not an initial return.

If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on the preprinted label or INOLES.

Exceptions & meaning →

Error Code 918¶

displayed Fields are:

No.

Field

Explanation

01ORG

Organization Code

01SS

Subsection

0512A

Filed in Lieu of Form 1041 Question Code

Invalid Conditions:

Field 0512A is "1" and Field 01ORG is not "3" .

Correction Procedures:

Correct any coding or transcription errors.

Field 0512A is located on Form 990, Part V, Line 12a.

Verify that the Organization Code was edited correctly:

If the 4947(a)(1) box of Item I on the face of the return is checked or the IRS label or INOLES shows subsection "91" , change Field 01ORG to "3" .

Otherwise, delete Field 0512A.

Exceptions & meaning →

Error Code 924¶

displayed Fields are:

No.

Field

Explanation

RMIT>

Remittance (Generated)

01RCD

Received Date

01RDD>

Return Due Date (Generated)

Invalid Conditions:

Remittance is present and Field 01RCD is on or before 01RDD>.

Correction Procedures

Correct all coding and transcription errors.

Verify Field 01RCD is correct. If the Received Date is correct, SSPND 351. Annotate on Form 4227"research remittance" .

Rejects Correction Procedures:

The Rejects Tax Examiner must research using BMFOL to apply remittance to the proper MFT with Form 3244, Payment Posting Voucher.

If unable to determine where to apply remittance, SSPND 640 and correspond with Letter 320-C, FTD Payment Information/Verification Requested.

Exceptions & meaning →

Error Code 926¶

displayed Fields are:

No.

Field

Explanation

01TXP

Tax Period

01RCD

Received Date

01DDP

Daily Delinquency Penalty

01RDD>

Return Due Date (Generated)

Invalid Conditions:

Field 01DDP is present and Field 01RCD is on or before Field 01RDD>.

Correction Procedures:

Correct any coding or transcription errors.

Verify Field 01RCD is correct.

If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty" .

If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.

Exceptions & meaning →

Error Code 928¶

displayed Fields are:

No.

Field

Explanation

01CCC

Computer Condition Code

01DDP

Daily Delinquency Penalty

Invalid Conditions:

CCC "V" and Field 01DDP are both present.

Correction Procedures:

Correct any coding or transcription errors.

If a statement is attached showing that the filer has reasonable cause for filing late and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause" .

If the filer has not shown reasonable cause for filing late, delete CCC "V" .

Exceptions & meaning →

Error Code 934¶

displayed Fields are:

No.

Field

Explanation

01COR

Correspondence Indicator

01TXP

Tax Period

01IRI

IRI Code

Invalid Conditions:

Field 01COR is "21" , "22" , "23" or "24" and Field 01TXP is prior to 198312.

Correction Procedures:

Correct any coding or transcription errors.

Refer to the return to verify that the Tax Period is correct:

If not correct, change the Tax Period in Field 01TXP.

If correct, change Field 01COR to "11" , "12" , "13" , or "14" as appropriate.

Exceptions & meaning →

Error Code 936¶

displayed Fields are:

No.

Field

Explanation

01CCC

Computer Condition Code

01TXP

Tax Period

01RCD

Received Date

01COR

Correspondence Indicator

01CRD

Correspondence Received Date

01IRI

Incomplete Return Indicator (IRI) Code

01RDD>

Return Due Date (Generated)

Invalid Conditions:

Field 01IRI is present and Field 01COR is not present.

Field 01COR is "21" , "22" , "23" or "24" and Field 01IRI is not present.

Field 01COR is "11" , or "21" , and Field 01CRD is blank.

Field 01COR is "12" , "13" , "14" , "22" , "23" , or "24" and Field 01CCC "3" is not present.

Correction Procedures:

Correct any coding or transcription errors.

For non-IRI items, verify item was required:

If not required, delete Field 01COR.

Enter the response date in Field 01CRD.

If item is required, send the return back to the filer. SSPND 640.

For IRI items, verify the item was required.

If not required, delete Field 01COR and Field 01IRI.

If the response date is later than Field 01RDD>, enter the response date in Field 01CRD.

If item is required, send the return back to the filer. SSPND 640.

If the tax year is 2008 or subsequent and the filer used a 2007 or prior revision of Form 990, send the return back to the filer requesting the current revision. SSPND 640.

Exceptions & meaning →

Error Code 942¶

displayed Fields are:

No.

Field

Explanation

01COR

Correspondence Indicator

01CRD

Correspondence Received Date

01IRI

IRI Code

01CCC

Computer Condition Code

Invalid Conditions:

Field 01CRD or CCC "3" is present and Field 01COR is not present.

Correction Procedures:

Correct any coding or transcription errors.

If correspondence was not initiated, determine whether correspondence is required:

If not, delete the entry in Field 01CRD.

If correspondence is required, send the return back to the filer. SSPND 640.

Exceptions & meaning →

Error Code 945¶

displayed Fields are:

No.

Field

Explanation

01SCA

Schedule Indicator Code

01SCB

Schedule Indicator Code

01IRI

Incomplete Return Item

01COR

Correspondence Indicator Code

Invalid Conditions:

Fields 01SCA or 01SCB Schedule O is not Present.

Correction Procedures:

Correct any Coding or Transcription errors.

All Form 990 returns must have a Schedule O attached. If Schedule O is not attached, send the return back to the filer. SSPND 640.

Exceptions & meaning →

Note:¶

Only enter a SIC Code if the schedule is present.

Schedule O must contain more information than just a name and EIN.

Exceptions & meaning →

Error Code 946¶

displayed Fields are:

No.

Field

Explanation

01NPF

Non-PF Reason Code

01SS

Subsection

01IRI

Incomplete Return Item

01ADC

Audit Code

Invalid Conditions:

Field 01NPF is blank and Schedule E is present.

Field 01NPF is "6" , "7" , "8" or "16" and Section 11 is not present.

Field 01NPF is "9" and Section 12 is not present.

Correction Procedures:

Correct any coding or transcription errors.

Exceptions & meaning →

Note:¶

Research INOLE to confirm the organizations Status Code. If the account is in Status 97, it means the organizations Tax Exempt status has been revoked. ERS Tax Examiners will complete Form 3696, Correspondence Action Sheet (CAS), with the appropriate paragraph indicating their tax-exempt status has been revoked. Do not add any additional paragraphs. SSPND 640.

Schedule A is needed for the following Subsections only: 03 with a Foundation Code other than 02, 03, or 04 and SS 50, 60, 70, 71, or 91. Research for the correct subsection if Item I is not "03" .

Exceptions & meaning →

Note:¶

If Subsection is 03 and Foundation Code is 02, 03 or 04, do not correspond for Schedule A. Enter "11" in Field 01NPF. Do not enter Schedule Indicator Code "A" .

If Part I, Schedule A is blank and the preprinted label shows Foundation Code "11" , enter "02" in Field 01NPF. Send the return back to the filer for Schedule E, if missing. SSPND 640.

All organizations that file Schedule A must check only one box:

If Schedule A, Part I is not completed or two boxes are checked, research INOLES. Enter the correct NPF Code from the chart below.

If the NPF Code is "06" , "07" , or "08" check for the presence of Part II. Correspond if needed. "N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries. Enter a "1" in Fields 111F and 114F.

Exceptions & meaning →

Note:¶

Research for prior postings. If none, treat as initial return, enter a "1" in Fields 111F and 114F and/or 121F and 126F, whichever is applicable, and do not send back for Part II or Part III.

If the NPF Code is "16" , check for the presence of Part II. "N/A" , "0" , "-" (dash), or "none" are acceptable entries. Enter a "1" in Fields 111F and 114F.

If the NPF Code is 09, check for the presence of Schedule A Part III. "N/A" , "0" , "-" , or "none" are acceptable entries. Enter a "1" in Fields 121F and 126F.

If research shows SS50, 60, 70, 71 or 91, and Schedule A, Part I is not completed or two boxes are checked, correspond for Part I.

The following is a list of NPF Codes for SS50, 60, 70, 71 or 91:

SS50 = NPF 03 (box 3)

SS60 = NPF 10 (box 11)

SS70 = NPF 09 (box 9)

SS71 = NPF 10 (box 11)

SS91 (4947) (a)(1) = NPF 10, (box 11)

Exceptions & meaning →

Note:¶

For Subsection 70, also correspond for Part III if blank and it's not an initial return. Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer. SSPND 640.

No.

Part I Box

NPF Code

Subsection Code

Foundation Code

Box 1

Box 2

Box 3

Box 4

Box 5

Box 6

Box 7

15 (Governmental Unit)

Box 8

Box 9

Box 10

Box 11

Box 12, Type I Box Checked

Box 12, Type II Box Checked

Box 12, Type III Box Checked

Box 12, Type III Other Box Checked

N/A

60, 71, 91

N/A

Exceptions & meaning →

Note:¶

If Box 11 is checked, one of the Type Boxes must also be checked.

Exceptions & meaning →

Note:¶

If PTA and box 2 is marked and Schedule E is incomplete or blank, research for the correct NPF Code. If the Foundation Code is not "11" ., change the NPF Code and do not send back for Schedule E.

Use NPF 03 if the organization's name includes "Hospital" , "Clinic" , etc.

Use NPF 05 if the organization's name includes "Research" or "Laboratory" , etc.

Remember we will no longer correspond with the filer for information. Send the return back to the filer. SSPND 640.

If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on the preprinted label or INOLES.

Exceptions & meaning →

Error Code 947¶

displayed Fields are:

No.

Field

Explanation

01SCA

Schedule Indicator Code

01SCB

Schedule Indicator Code

01IRI

Incomplete Return Item

01COR

Correspondence Indicator Code

01CRD

Correspondence Received Date

0420A

Hospital Question Code

0420B

Attach Audited Financial Statements

Invalid Conditions:

The question in Part IV, Form 990 in Field 0420A is marked "yes" , and Field 01SCA or SCB H is not present.

The question in Field 0420A is "yes" and Field 0420B is marked "no" or blank and the Audited Financial Statement is not attached.

Exceptions & meaning →

Note:¶

If the Tax period is 201104 and subsequent, send back the return for the missing Audited Financial Statements. Any statement can be accepted that is referred to as an Audited Financial Statement by the filer.

The wrong revision of Schedule H was used. If the return is for Tax Year 201012, and subsequent, the filer must use the 2010 revision of Schedule H. If the Tax Year is prior to 201012 the revision of Schedule H doesn't matter.

Correction Procedures:

Correct any Coding or Transcription errors.

If the transcription is correct and the schedule H is missing, incomplete, or the wrong revision was filed, send the return back to the filer for the missing schedule. SSPND 640.

Exceptions & meaning →

Note:¶

Only enter a SIC Code if a complete schedule is present.

If Field 0420A is "yes" and 0420B is "no" or blank and the Audited Financial Statement is not attached, send the return back to the filer. SSPND 640. If the statement is attached change Field 0420B to "1" = yes.

Exceptions & meaning →

Error Code 948¶

displayed Fields are:

No.

Field

Explanation

01SCA

Schedule Indicator Code

01SCB

Schedule Indicator Code

01IRI

Incomplete Return Item

01COR

Correspondence Indicator Code

041

Is Organization 501(c) (3) or 4947(a)(1)

042

Schedule B Code

043

Engage in Political Activity

044

Engage in Lobbying Activity

045

Subject to Section 6033(e) Notice

046

Maintain Donor Advised Funds

0413

Is the Organization a School

0423

Answer "yes" to Questions 3, 4 or 5

0425A

501(c)(3) and 501(c)(4) Orgs Engaged in Excess Benefit Transaction

0425B

Become Aware that it Engaged in Excess Benefit Transaction

0426

Loan to or by a Current/Former Officer/Director

0427

Provide Grant or Other

0428A

Transaction with Current/Former Officer

0428B

Transaction with Family Member

0428C

Transaction with Entity or Current/Former Officer

0433

Own 100% of an Entity

0434

Related to any Tax Exempt or Taxable Entity

0435B

Receive Payment or Engage in Transaction

0436

Make any Transfers

0437

Conduct more than 5%

Invalid Conditions:

Field 01SCA or 01SCB is not present when the answer to a question in Part IV is "Yes" , which indicates the schedule must be present.

Correction Procedures:

Correct any Coding or Transcription errors.

Each question with a "yes" answer must have a related Schedule attached. If the transcription is correct and the schedule is missing, send the return back to the filer. SSPND 640.

Exceptions & meaning →

Note:¶

All of the schedules in EC 948 are considered necessary for a complete return.

Exceptions & meaning →

Note:¶

Only enter a SIC Code if the complete schedule is present.

No.

Schedule

SIC Code

Schedule A

Schedule B

Schedule C

Schedule D

D or D-1

Schedule E

Schedule J

Schedule L

Schedule R

If Field 041 is "yes" and the Subsection does not require a Schedule A, blank the Field. See invalid conditions paragraph 2 below.

If the question on Part IV, Line 2, Field 042 is checked "yes" and Schedule B is not attached, send the return back to the filer. SSPND 640. If the question is checked "no" , Schedule B is not required.

Only Schedule D, Part I is considered necessary for a complete return. If EC 948 is displayed because Fields 047 through 0412A are marked "yes" , change the Field to "no" and continue processing. Do not send the return back for other parts of Schedule D.

If SIC D and D-1 are both present, delete D. It won't accept both.

Exceptions & meaning →

Error Code 952¶

displayed Fields are:

No.

Field

Explanation

01TXP

Tax Period

01RCD

Received Date

01DDP

Daily Delinquency Penalty Taxpayer

Daily Delinquency Penalty Computer

01GR>

Gross Receipts (Generated)

01RDD>

Return Due Date (Generated)

Invalid Conditions:

Tax Period is 198712 or subsequent and Field 01DDP is greater than Field 01DDP.

Tax Period is prior to 198712 and Field 01DDP is greater than $5,000.

Correction Procedures:

Correct any coding or transcription errors.

If the amount was computed by the taxpayer and was transcribed correctly, delete the amount in Field 01DDP.

If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 4227, Adjustment Request, and route document to EO Accounts.

DDP Amounts:

Daily Delinquency Penalty amounts are:

For tax years ending on or after July 30, 1996, the penalty is $20 a day computed from Field 01RDD>. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is fewer.

For tax years ending before July 30, 1996, the penalty is $10 a day computed from Field 01RDD>. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.

If the organization has gross receipts exceeding $1,000,000 for any year, the law provides for a penalty of $100 a day computed from Field 01RDD>. The maximum penalty may be as much as $50,000.

Exceptions & meaning →

Error Code 954¶

displayed Fields are:

No.

Field

Explanation

Clear Field

01GR>

Gross Receipts (Generated)

01SS

Subsection Code

01COR

Correspondence Indicator

01CCC

Computer Condition Code

01IRI

IRI Code

01TXP

Tax Period

1016B

Total Asset EOY

"SECTION 10 " .

Invalid Conditions:

Field 01GR> is more than $50,000, Field 1016B is not present, Field 01COR is "11" , "21" or blank for Tax Periods 201012 and subsequent. For Tax Periods 201011 and prior, it will be Field 01GR> is more than $25,000.

Exceptions & meaning →

Note:¶

If the Subsection is 82, use $25,000 for all Tax Periods.

Correction Procedures:

Correct any coding or transcription errors.

If Field 1016B is truly "0" (zero), "–" (dash), or "None" , enter "C" in the Clear Field.

Refer to the document to determine Total Assets EOY:

Exceptions & meaning →

Note:¶

If the information is not send the return back to the filer. SSPND 640.

Exceptions & meaning →

Error Code 955¶

displayed Fields are located on Schedule A:

No.

Field

Explanation

11TO

Part I, Line 12, a-d Checkbox

1= Corporation

2= Trust

3= Association

4= Other

12P4A

Part IV, Section A

12P4B

Part IV, Section B

12P4C

Part IV, Section C

12P4D

Part IV, Section D

12P4E

Part IV, Section E

Invalid Conditions:

This Error check is based on Schedule A Sections 11 and 12. If line 12 is checked, one of the type boxes a through d must also be checked.

Correction Procedures:

Check Schedule A to see if there is data present in the different Sections and enter a "1" in the Fields.

GETSEC Schedule A, Section 12 to correct the Fields below. Field 11TO must have an entry if box 12 is checked, it must be answered 1-4. Section 11 Field 11TO is based on the box checked on Schedule A, Part 1, line 12, boxes a through d. Send the return back if the missing Section 12 Fields are not present under these conditions.

If Field 11TO=1, Fields 12P4A and 12P4B must have a "1" present.

If Field 11TO=2, Fields 12P4A and 12P4C must have a "1" present.

If Field 11TO=3, Fields 12P4A, 12P4D and 12P4E must have a "1" present.

If Field 11TO=4, Fields 12P4A and 12P4D must have a "1" present.

If the NPF Code is not "12" , "13" , "14" or "15" , delete the entry in Field 11TO.

Exceptions & meaning →

Error Code 956¶

displayed Fields are:

No.

Field

Explanation

086AR

Gross Rents Real

086BR

Less Rent Expenses Real

086CR

Rental Income Real

Rental Income Real Underprint

086AP

Gross Rents Personal

086BP

Less Rent Expenses Personal

086CP

Rental Income Personal

086DA

Net Rental Income

Net Rental Income Underprint

Invalid Conditions:

Fields 086CR and 086DA computer and Fields 086CR and 086DA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Fields 086BR and 086BP are always positive.

Correction Procedures:

Correct any coding or transcription errors.

If only the net amount is present in Field 086DA, try to figure, (back into) the appropriate amounts for Field 086AR and 086CR.

If unable to perfect, enter the net amount from Field 086DA in Field 086AR and 086CR.

When all transcription and editing errors have been perfected, change Field 086DA to the computer-generated amount.

Exceptions & meaning →

Error Code 958¶

displayed Fields are:

No.

Field

Explanation

087AS

Gross Amount from Sale of Assets Securities

087BS

Cost, Basis Sales Expenses Securities

087CS

Gain/Loss Securities

Gain/Loss Securities Underprint

Invalid Conditions:

Field 087CS and 087CS computer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Field 087BS is always positive.

Correction Procedures:

Correct any coding or transcription errors.

If only the net amount is present in Field 087CS, try to figure (back into) the appropriate amount for Field 087AS, and Field 087BS.

If unable to perfect, enter the net amount from Field 087CS, in Field 087AS.

When all transcription and editing errors have been perfected, change Field 08CS to the computer-generated amount.

Exceptions & meaning →

Error Code 962¶

displayed Fields are:

No.

Field

Explanation

087AO

Gross Amount from Sales of Assets Other

087BO

Less Cost or other Basis Other

087CO

Gain/Loss Column Other

Gain/Loss Column Other Underprint

Invalid Conditions:

Field 087CO Computer and Field 087CO ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

Correct any coding or transcription errors.

Field 087BO is always positive.

If only the net amount is present in Field 087CO, try to figure (back into) the appropriate amounts for Field 087AO and Field 087BO.

If unable to perfect, enter the net amount from Field 087CO in Field 087AO.

When all transcription and editing errors have been perfected, change Field 087CO to the computer-generated amount.

Exceptions & meaning →

Error Code 964¶

displayed Fields are:

No.

Field

Explanation

088A

Gross Income Fundraising

088B

Less: Direct Expenses

088CA

Net Income or (loss) from Fundraising Events-Taxpayer

Net Income or (loss) from Fundraising Events-Computer

089A

Gross Income Gaming

089B

Less: Direct Expenses

089CA

Net Income (Loss) from Gaming - Taxpayer

Net Income or (loss) from Gaming - Computer

Invalid Conditions:

Field 089CA Computer and Field 089CA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

Correct any coding and transcription errors. Fields 088B and 089B are always positive.

If only the net amount is present in Field 088CA or 089CA, try to figure (back into) the appropriate amounts for Field 088A, 088B, 089A and 089B.

If unable to perfect, enter the net amount from Field 088CA and 089CA in Fields 088A and 089A.

When all transcription and editing errors have been perfected, change Field 088CA and 089CA to the computer-generated amount.

Exceptions & meaning →

Error Code 966¶

displayed Fields are:

No.

Field

Explanation

0810A

Gross Sales of Inventory

0810B

Less: Cost of Goods Sold

0810C

Gross Profits or (loss) from Sales of Inventory-Taxpayer

Gross Profits or (loss) from Sales of Inventory-Computer

Invalid Conditions

Field 0810C Computer and Field 0810C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors. Field 0810B is always positive.

If only the net amount is present in Field 0810C, try to figure (back into) the appropriate amounts for Field 0810A and Field 0810B.

If unable to perfect, enter the net amount from Field 0810C in Field 0810A.

If Field 0810B is negative and the filer is therefore adding Fields 0810A and 0810B together to figure Field 0810C, delete Field 0810B and put the filers amount for Field 0810C in Field 0810A.

Exceptions & meaning →

Error Code 968¶

displayed Fields are:

No.

Field

Explanation

081HA

Total Contributions

082AA

Program Service a Amount

082BA

Program Service b Amount

082CA

Program Service c Amount

082DA

Program Service d Amount

082EA

Program Service e Amount

082FA

Program Service f Amount

082G

Program Service Total Amount

083A

Investment Income

084A

Tax Exempt Bond Income

085A

Royalties

086AR

Gross Rent (Real)

086AP

Gross Rent (Personal)

086BR

Rental Expenses (Real)

086BP

Rental Expenses (Personal)

086CR

Rental Income (Real)

086CP

Rental Income (Personal)

086DA

Net Rental Income

087AS

Gross Sales Securities

087AO

Gross Sales Assets

087BS

Cost Other Securities

087BO

Cost Basis Other

087CS

Gain/Loss Securities

087CO

Gain/Loss Other

087DA

Net Gain/Loss Amount

088A

Fundraising Events

088B

Less Direct Expenses

088CA

Income/Loss Fundraising

089A

Gaming Income

089B

Less Direct Expenses

089CA

Net Income/Loss Gaming

0810A

Sales Inventory

0810B

Less Cost of Goods Sold

0810C

Net Income/Loss Sales

08A11

Misc. Revenue a Total

08B11

Misc. Revenue b Total

08C11

Misc. Revenue c Total

0811D

Misc. Revenue d Total

0811E

Total Revenue Taxpayer

0812A

Total Revenue

Total Revenue Computer

Invalid Conditions:

Field 0812A Computer and Field 0812A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

Correct any coding or transcription errors.

If Field 0812A is the only entry, enter Field 0812A amount in Field 0811D and 0811E.

If an amount is on Line 7d, and lines 7a through 7c are blank, GTSEC 08 and enter Line 7d amount into Fields 087AS and 087CS.

If all Fields were transcribed correctly, change Field 0812A to the computer-generated amount.

Exceptions & meaning →

Error Code 972¶

displayed Fields are:

No.

Field

Explanation

091A

Grants to Gov./Orgs in U.S.

092A

Grants and Other Assistance in U.S.

093A

Grants and Other Assistance Outside U.S.

094A

Benefits Paid to or for Members

095A

Compensation of Current Officers, Directors

096A

Compensation to Disqualified Persons

097A

Other Salaries and Wages

098A

Pension Plan Contributions

099A

Other Employee Benefits

0910A

Payroll Taxes

0911A

Fees for Services Management

0911B

Fees for Services Legal

0911C

Fees for Services Accounting

0911D

Fees for Services Lobbying

0911E

Fees for services Professional Fundraising

0911F

Fees for Services Investment Management

0911G

Fees for Services Other

0912A

Advertising

0913A

Office Expenses

0914A

Information Technology

0915A

Royalties

0916A

Occupancy

0917A

Travel

0918A

Payments of Travel or Entertainment

0919A

Conferences, Conventions and Meetings

0920A

Interest

0921A

Payments to Affiliates

0922A

Depreciation, Depletion, etc,

0923A

Insurance

0924A

Other Expenses a

0924B

Other Expenses b

0924C

Other Expenses c

0924D

Other Expenses d

0924E

Other Expenses e

0924F

Other Expenses f

0925A

Total functional Expenses

Total Functional Expenses Underprint

SECTION 09

Invalid Conditions:

Field 0925A Computer and Field 0925A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Verify amount for Field 0925A and enter in Field 0925A.

Compute amount for Field 0925A by adding the amounts on Lines 1 through 24f Column (A).

If the entries in Fields 091A and 0924F are correct, change Field 0925A to the computer-generated amount.

Exceptions & meaning →

Error Code 973¶

displayed Fields are:

No.

Field

Explanation

1016A

Total Assets BOY Taxpayer

1026A

Total Liabilities BOY

1033A

Total Net Assets BOY

Total Assets BOY Computer

"SECTION 10"

Invalid Conditions:

Field 1033A Computer and Field 1033A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Field 1033A computer is equal to Field 1016A minus Field 1026A.

Verify the Fields as follows:

Verify Field 1016A by adding the amounts on Lines 1 through 15, Column (A).

Verify Field 1026A by adding the amounts on Lines 17 through 25, Column (A).

If Column (A) is blank, enter the amount from Part I, Line 22, BOY Column, in Field 1033A and Field 1016A.

Exceptions & meaning →

Note:¶

If the filer has a negative entry on Part X, line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.

If the entries in Fields 1016A and 1026A are correct, change Field 1033A to the computer-generated amount.

Exceptions & meaning →

Error Code 976¶

displayed Fields are:

No.

Field

Explanation

1016B

Total Assets EOY Taxpayer

1026B

Total Liabilities EOY

1033B

Total Net Assets EOY

Total Assets EOY Computer

SECTION 10

Invalid Conditions:

Field 1033B Computer and Field 1033B ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Field 1033B computer is equal to Field 1016B minus Field 1026B.

Verify the Fields as follows:

Verify Field 1016B by adding the amounts on Lines 1 through 15, Column (B).

Verify Field 1026B by adding the amounts on Lines 17 through 25, Column (B).

If Column (B) is blank, enter the amount from Part I, Line 22, EOY Column, in Field 1033B and Field 1016B.

Exceptions & meaning →

Note:¶

If the filer has a negative amount on Part X, line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.

If the entries in Fields 1016B and 1026B are correct, change Field 1033B to the computer-generated amount.

Exceptions & meaning →

Error Code 978¶

displayed Fields are:

No.

Field

Explanation

0510A

Initiation Fees and Capital Contributions

0510B

Gross Receipts for Public use of Club Facilities

0511A

Gross Income from Members or Shareholders

0511B

Gross Income from Other Sources

0512B

Amount of Tax Exempt Interest

Invalid Conditions:

These Fields must be numeric and more than one character.

Correction Procedures:

Compare the entries in Part V Lines 10a, 10b, 11a, 11b and 12b with what was transcribed and correct any transcription errors.

If any of these Fields are a single digit, 1 through 9, delete the Field.

Exceptions & meaning →

Error Code 980¶

displayed Fields are:

No.

Field

Explanation

111F

Gifts, Grants, Contributions - 170 Amount

112F

Tax Revenues Levied

113F

Value of Services 170 Amount

114F

Total 170 Amount

Total 170 Amount Underprint

SECTION 11

Invalid Conditions:

Field 114F Computer and Field 114F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Field 114F Computer is equal to Field 111F + 112F + 113F.

Verify Column f by adding each line across. Change Fields as necessary.

If the entries in Fields 111F, 112F and 113F are correct, change Field 114F to the computer-generated amount.

Exceptions & meaning →

Error Code 984¶

displayed Fields are:

No.

Field

Explanation

117F

Amount from Line 4

118F

Gross Income from Interest 170

119F

Net Income from Unrelated Business 170

1110F

Other Income 170

1111F

Total Support 170

Total Support 170 Underprint

SECTION 11

Invalid Conditions:

If Field 1111F Computer and Field 1111F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Field 1111F Computer is equal to Fields 117F + Field 118F + Field 119F + 1110F.

Verify Column f by adding each line across. Change Fields as necessary.

If the entries in are correct, change Field 1111F to the computer-generated amount.

Exceptions & meaning →

Error Code 986¶

displayed Fields are:

No.

Field

Explanation

121F

Gifts, Grants, Contributions

122F

Gross Receipts from Admissions

123F

Gross Receipts from Activities

124F

Tax Revenues Levied

125F

Value of Services

126F

Total

Total Underprint

Invalid Conditions:

If Field 126F Computer and Field 126F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Field 126F Computer is equal to Fields 121F +122F + 123F + Field 124F + Field 125F.

Verify column f by adding each line across, change the Fields as necessary.

If the entries in are correct, change Field 126F to the computer-generated amount.

Exceptions & meaning →

Error Code 990¶

displayed Fields are:

No.

Field

Explanation

129F

Amount from Line 6

1210A

Gross Income from Interest

1210B

Unrelated Business Taxable Income

1210C

Total of 10a and 10b

1211F

Net Income from Unrelated Activity

1212F

Other Income

1213F

Total Support

Total Support Underprint

Invalid Conditions:

Field 1213F Computer and Field 1213F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Field 1213F Computer is equal to Fields 129F + 1210C + 1211F + 1212F.

Verify Column f by adding each line across. Change Fields as necessary.

If the entries are correct, change Field 1213F to the computer-generated amount.

Exceptions & meaning →

Error Code 991¶

displayed Fields are:

No.

Field

Explanation

01SCA

Schedule Indicator Code

01SCB

Schedule Indicator Code

01IRI

Incomplete Return Item

01COR

Correspondence Code

01CRD

Correspondence Received Date

173

Conduct Community Health Needs Assessment

175

Hospital Take into Account Input

176A

One or more Hospitals

177

Available to Public

1812A

Excise Tax Under Section 4959

1812B

Organization File Form 4720

1813

Eligibility Criteria for Financial Assistance

18012

Explained the Basis for Calculating

1815

Explained the Method

1816

Measures to Publicize Policy

1917

Non CL Pay Code

1919

Third Party Collection Actions

1921

Policy Relating to Emergency Care

1923

Charge any Patients

1924

Amount Equal to Gross Charge

Correction Procedures:

Correct any coding or transcription errors.

Yes/no questions in the Fields listed above must be answered for all tax periods beginning March 23, 2012, and subsequent. For tax periods prior to March 23, 2012 if the filer doesn't answer questions in these fields (Schedule H, Part V, Section B), enter a "2" for each missing Field and also enter an "11" in Field 01COR. We will not send the return back on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. See note under (3) below.

If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer. SSPND 640.

Exceptions & meaning →

Note:¶

Also for Tax Periods 201312 and subsequent, if Field 173 is marked "no" , enter a "2" in Fields 175, 176A and 177. These do not have to be answered for Tax Periods after 201312.

On a 2011 or prior version Schedule H, enter a "2" in Fields 1812A, and 1812B.

Exceptions & meaning →

Note:¶

For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered "yes" . If Field 1812A is answered marked "no" , check Field 1812B "no" .

Exceptions & meaning →

Error Code 992¶

displayed Fields are:

No.

Field

Explanation

01SCA

Schedule Indicator Code

01SCB

Schedule Indicator Code

01IRI

Incomplete Return Item

01COR

Correspondence Code

01CRD

Correspondence Received Date

203

Conduct Community Health Needs Assessment

205

Hospital Take into Account Input

206A

One or more Hospitals

207

Available to Public

2112A

Excise Tax Under Section 4959

2112B

Organization File Form 4720

2113

Eligibility Criteria for Financial Assistance

21012

Explained the Basis for Calculating

2115

Explained the Method

2116

Measures to Publicize Policy

2217

Non CL Pay Code

2219

Third Party Collection Actions

2221

Policy Relating to Emergency Care

2223

Charge any Patients

2224

Amount Equal to Gross Charge

Correction Procedures:

Correct any coding or transcription errors.

Yes/no questions in the Fields listed above must be answered for all tax periods beginning March 23, 2012, and subsequent. For tax periods prior to March 23, 2012, if the filer doesn't answer questions in these fields (Schedule H, Part V, Section B), enter a "2" for each missing Field and enter an "11" in Field 01COR. We will not send the return back on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. See note under (3) below.

If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer. SSPND 640.

Exceptions & meaning →

Note:¶

Also for Tax Periods 201312 and subsequent, if Field 203 is marked "no" , enter a "2" in Fields 205, 206A and 207. These do not have to answered for Tax Periods after 201312.

On a 2011 or prior version Schedule H, enter a "2" in Fields 2112A, and 2112B.

Exceptions & meaning →

Note:¶

For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered "yes" . If Field 1812A is answered marked "no" , Check Field 1812B "no" ..

Exceptions & meaning →

Error Code 993¶

displayed Fields are:

No.

Field

Explanation

01SCA

Schedule Indicator Code

01SCB

Schedule Indicator Code

01IRI

Incomplete Return Item

01COR

Correspondence Code

01CRD

Correspondence Received Date

233

Conduct Community Health Needs Assessment

235

Hospital Take into Account Input

236A

One or more Hospitals

237

Available to Public

2412A

Excise Tax Under Section 4959

2412B

Organization File Form 4720

2413

Eligibility Criteria for Financial Assistance

24012

Explained the Basis for Calculating

2415

Explained the Method

2416

Measures to Publicize Policy

2517

Non CL Pay Code

2519

Third Party Collection Actions

2521

Policy Relating to Emergency Care

2523

Charge any Patients

2524

Amount Equal to Gross Charge

Correction Procedures:

Correct any coding or transcription errors.

Yes/no questions in the Fields listed above must be answered for all tax periods March 23, 2012 and subsequent. For tax periods prior to March 23, 2012, if the filer doesn't answer questions in these fields (Schedule H, Part V, Section B), enter a "2" for each missing Field and enter an "11" in Field 01COR. We will not send the return back on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012.

If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back.

On a 2011 or prior version Schedule H, enter a "2" in Fields 2412A, and 2412B.

Exceptions & meaning →

Note:¶

For Tax Periods 2013 and subsequent, Field 1812B only needs to be answered if Field 1812A is answered "yes" . If Field 1812A is answered marked "no" , Check Field 1812B "no" .

Exceptions & meaning →

Error Code 994¶

displayed Fields are:

No.

Field

Explanation

01SCA

Schedule Indicator Code

01SCB

Schedule Indicator Code

01IRI

Incomplete Return Item

01COR

Correspondence Code

01CRD

Correspondence Received Date

263

Conduct Community Health Needs Assessment

265

Hospital Take into Account Input

266A

One or more Hospitals

267

Available to Public

2712A

Excise Tax Under Section 4959

2712B

Organization File Form 4720

2713

Eligibility Criteria for Financial Assistance

27012

Explained the Basis for Calculating

2715

Explained the Method

2716

Measures to Publicize Policy

2817

Non CL Pay Code

2819

Third Party Collection Actions

2821

Policy Relating to Emergency Care

2823

Charge any Patients

2824

Amount Equal to Gross Charge

Correction Procedures:

Correct any coding or transcription errors.

Yes/no questions in the Fields listed above must be answered for all tax periods March 23, 2012 and subsequent. For tax periods prior to March 23, 2012, if the filer doesn't answer questions in these fields (Schedule H, Part V, Section B), enter a "2" for each missing Field and enter an "11" in Field 01COR. We will not send the return back to the filer on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. SSPND 640. See note under (3) below.

If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer. SSPND 640.

On a 2011 or prior version Schedule H, enter a "2" in Fields 2712A, and 2712B.

Exceptions & meaning →

Note:¶

For Tax Periods 2013 and subsequent, Field 1812B only needs to be answered if Field 1812A is answered "yes" . If Field 1812A is answered marked "no" , Check Field 1812B "no" .

Exceptions & meaning →

Error Code 995¶

displayed Fields are:

No.

Field

Explanation

01SCA

Schedule Indicator Code

01SCB

Schedule Indicator Code

01IRI

Incomplete Return Item

01COR

Correspondence Code

01CRD

Correspondence Received Date

293

Conduct Community Health Needs Assessment

295

Hospital Take into Account Input

296A

One or more Hospitals

297

Available to Public

3012A

Excise Tax Under Section 4959

3012B

Organization File Form 4720

3013

Eligibility Criteria for Financial Assistance

30012

Explained the Basis for Calculating

3015

Explained the Method

3016

Measures to Publicize Policy

3117

Non CL Pay Code

3119

Third Party Collection Actions

3121

Policy Relating to Emergency Care

3123

Charge any Patients

3124

Amount Equal to Gross Charge

Correction Procedures:

Correct any coding or transcription errors.

Yes/no questions in the Fields listed above must be answered for all tax periods beginning March 23, 2012 and subsequent. For tax periods prior to March 23, 2012, if the filer doesn't answer questions in these Fields (Schedule H, Part V, Section B), enter a "2" for each missing Field and also enter an "11" in Field 01COR. We will not send the return back to the filer on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. SSPND 640. See note under (3) below.

If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer. SSPND 640.

On a 2011 or prior version Schedule H, enter a "2" in Fields 2712A, and 2712B.

Exceptions & meaning →

Note:¶

For Tax Periods 2013 and subsequent, Field 1812B only needs to be answered if Field 1812A is answered "yes" . If Field 1812A is answered marked "no" , Check Field 1812B "no" .

Exceptions & meaning →

Error Code 999¶

displayed Field is:

No.

Field

Explanation

01TXP

Tax Period

Invalid Conditions:

Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

Correction Procedures:

Transmit the record.

The system will re-validate the record and set validity and error codes based on the new year's program.

Exceptions & meaning →

Form 990-EZ 2008 and Subsequent Sections and Fields¶

Form 990-EZ contains Sections 01 through 13.

Tables with Field designations, maximum Field length, and Field titles are listed before each section.

Exceptions & meaning →

Note:¶

This applies for all returns marked "Final" .

If the return is not a final return, delete the "F" code.

If the return is a final return or is not for a short period, delete the "Y" code.

If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs:

If CCC "7" is correct, delete the "R" and "D" .

If CCC "7" is not correct delete CCC "7" .

Exceptions & meaning →

Field 01RCD - Received Date¶

Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return.

Invalid Conditions:

This Field is invalid if it is:

Not present,

Not in YYYYMMDD format,

Later than the current processing date,

Not within the valid year, month, day range,

Prior to the ADP date of 197012 for Form 990.

Correction Procedures:

Compare Field 01RCD with the received date stamp on the return.

Correct any coding or transcription errors.

If the Received Date stamp is "invalid" (i.e., 20110115 in lieu of 20120115), correct accordingly.

If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.

Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

Field 01ORG, Organization Code, is transcribed from the blank space of Item K in the Entity Section. This Field is used to identify the type of organization filing the return.

Invalid Conditions:

This Field is invalid if other than "1" , "3" or "4" .

Correction Procedures

Correct any coding or transcription errors.

If necessary, refer to the return to determine the correct code. Valid codes are:

No.

If Return Shows

Code

IRS Label Subsection 01-25, 50, 60, 70, 71, or Item J, 501(c) box is checked,

Item J is blank,

research for correct code

Item J, 4947(a)(1), box is checked

IRS label subsection 91

the 527 box is checked in Item J of the entity section (SS82),

If no boxes are checked on Item J and the return does not have a pre-addressed label, research INOLES for the correct subsection. Code accordingly.

Exceptions & meaning →

Field 01SS - Subsection¶

Field 01SS, Subsection, is located in the blank space of Item I in the Entity Section.

Invalid Conditions:

This Field is invalid if other than "00" , "02" through "20" , "22" through "27" , "28" , "50" , "60" , "70" , "71" , "81" , "82" , or "91" .

Correction Procedures:

Refer to Item J to determine the correct code.

Correct any coding or transcription errors.

If no errors are found, research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 50, 60, 70, 71, 81, 82, or 91.

If the Subsection is 29, the filer must submit a Form 990 rather than a Form 990-EZ, Correspond for Form 990.

If unable to determine correct Subsection, enter "00" in Field 01SS.

Exceptions & meaning →

Field 01NPF - Non-PF Reason Code¶

Field 01NPF, Non-PF Reason Code, is transcribed from the right margin of Schedule A, Part I.

Invalid Conditions:

This Field is invalid if other than 01 through 15 or blank.

Correction Procedures:

Correct any coding or transcription errors.

Refer to Schedule A, Part I, to determine the correct code. Valid codes are:

No.

Subsection

Foundation Code

NPF Code

Box that must be checked

21 (Type I checked)

12a

22 (Type II Checked)

12b

23 (Type III functionally checked)

12c

24 (Type III non-functionally checked)

12d

N/A

60, 71, 91

N/A

If Box 11 is checked, one of the Type Boxes described above must also be checked.

If the organization is a PTA, Box 2 is checked and Schedule E is missing or incomplete, research for the correct NPF Code. If the Foundation Code is not 11, change the NPF Code and DO NOT send the return back to the filer for Schedule E. SSPND 640.

Use NPF 03 if the organization's name included "Hospital" , "Clinic" , etc.

Exceptions & meaning →

Field 01ADC - Audit Code¶

Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.

Invalid Conditions:

This Field is invalid if other than "1" , "2" , "3" , or blank.

Correction Procedures:

Refer to Line 2 of the Edit Sheet to determine the correct code.

Correct any coding or transcription errors.

Correct codes are:

Blank - This Field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply.

1 - Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank.

2 - Schedule A or Non-PF Reason Code is missing and taxpayer has not provided a Schedule A.

3 - No reply to FYM mismatch correspondence.

Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

Exceptions & meaning →

Field 01SHB - Schedule B Indicator¶

Field 01SHB, Schedule B Indicator, is located on Form 990-EZ Line 1.

Invalid Conditions:

Field 01SHB is invalid if other than "1" , "2" , or blank.

Correction Procedures:

Refer to Line 1, Form 990-EZ, for the correct code.

Correct any coding or transcription errors.

Correct codes are:

No.

And

Then

tax Period is prior to 200012,

anonymous is acceptable for the name,

blank Field 01SHB

tax Period is 200012 and subsequent,

Schedule B is attached and Line 1 (Form 990-EZ) is $5,000.00 or greater,

enter "1" in Field 01SHB

tax Period is 200012 and subsequent,

Item H (Form 990-EZ) in the entity section is not checked, Schedule B is not attached and Line 1 is $5,000.00 or greater,

correspond, if no-reply, enter "2" in Field 01SHB and "50" in Field 01IRI

Line 1 (Form 990-EZ) is blank or less than $5,000.00,

Item H (Form 990-EZ) is attached and complete,

blank Field 01SHB

Line 1 (Form 990-EZ) is $5,000.00 or greater Schedule B is attached,

Schedule B is attached and complete,

enter "1" in Field 01SHB

Line 1 (Form 990-EZ) is $5,000.00 or greater,

Item H (Form 990-EZ) in the entity section is checked, Schedule B is not attached,

enter "2" in Field 01SHB.

Exceptions & meaning →

Note:¶

We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0" (zero), "dash" , "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.

Exceptions & meaning →

Field 01COR - Correspondence Indicator¶

Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet.

Invalid Conditions:

This Field is invalid if other than "11" , "12" , "13" , "14" , "21" , "22" , "23" , "24" or blank.

Refer to Line 4 of the Edit Sheet to determine the correct code.

Correction Procedures:

Correct any coding or transcription errors.

Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:

11 - Reply with all information - Use when the taxpayer's response to our request is complete; all of the information we requested is provided. Enter the CRD if after the RDD

12 - Reply with some information - Use when the taxpayer provides some of the information we requested. Enter CCC "3" .

13 - Reply with no information - Use when the taxpayer responds to our inquiry, but does not provide the information we requested. Enter CCC "3" .

14 - No reply - Use when the taxpayer does not respond to our request. Enter CCC "3" .

21 - Reply with all information - Use when the taxpayer's response to our request for missing IRI items is complete; all of the information we requested is provided. Enter the CRD if after the RDD.

22 - Reply with some information - Use when the taxpayer provides some of information we requested on missing IRI items. Enter CCC "3" and the appropriate entry in Field 01IRI.

23 - Reply with no information. - Use when the taxpayer responds on missing IRI items but does not provide the information we requested. Enter CCC "3" and the appropriate entry in Field 01IRI.

24 - No reply - Use when the taxpayer does not respond to our request for missing IRI items. Enter CCC "3" and the appropriate entry in Field 01IRI.

Exceptions & meaning →

Field 01CRD - Correspondence Received Date¶

Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format.

Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received.

Invalid Conditions:

This Field is invalid if:

It is not numeric or blank,

It is not in YYYYMMDD format,

It is not in valid century, year, month, day range.

Correction Procedures:

Refer to Line 5 of the Edit Sheet to determine the correct date.

Correct any coding or transcription errors.

Refer to the return and any attached correspondence to determine the correct date.

Exceptions & meaning →

Field 01IRI - IRI Code¶

Field 01IRI is located on page 2 in the upper right margin.

There can be a maximum of five 2-digit codes present for a total of 10 characters.

Invalid Conditions:

This Field is invalid if other than 2-digit numeric, blank and:

Correction Procedures:

The codes and their meanings are as follows:

No.

Correspondence Items

IRI Code

Filed Form 990-EZ, should be a Form 990

Missing Signature

Part I

Part II

Part IV

Schedule A, entire or wrong revision

Sch. A Part I

Sch. A Part II

Sch. A Part III

Schedule B

Schedule C

Schedule E

Schedule L

Correct any coding or transcription errors using the above chart.

Check the IRI Codes to ensure the correct codes have been entered. If not, delete the incorrect code(s) and enter the correct codes.

Exceptions & meaning →

Field 01CAF - CAF Indicator¶

Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.

Exceptions & meaning →

Field 01DDP - Daily Delinquency Penalty¶

Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet.

Penalty Amounts:

Exceptions & meaning →

Exception:¶

Churches, their integrated auxiliaries, and conventions or associations of churches are not required to file (FRC 06).

For tax years ending on or after July 30, 1996, the penalty is $20 a day. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is fewer.

For tax years ending before July 30, 1996, the penalty is $10 a day. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is fewer.

If the organization has gross receipts exceeding $1,000,000.00 for any year the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000.

Gross receipts are computed as follows:

Form 990: Add Lines 6b, 8b(A), 8b(B), 9b, 10b and 12.

Invalid Conditions:

This Field is invalid if:

It is not numeric,

The last digit is other than "0" (zero) and the Tax Period is prior to 198712.

Correction Procedures:

Refer to Line 7 of the Edit Sheet to determine the correct entry.

Correct any coding or transcription errors.

Exceptions & meaning →

Field 01SIC - Schedule Indicator Codes¶

Field 01SIC Schedule Indicator Codes is transcribed from the top right side of Page 3.

This Field is edited based on the answers to the questions in Parts V and VI.

Invalid Conditions:

Exceptions & meaning →

Field 01PTN - Preparer Telephone Number¶

Field 01PTN Preparer Telephone Number is transcribed from the Preparer Block in Part II.

Invalid Conditions:

This Field is invalid if not 10 digits, all numeric.

Correction Procedures:

If fewer than 10 digits or unable to determine the correct phone number, delete Field 01PTN.

Exceptions & meaning →

Note:¶

The first character of the "in-care-of" name must be alpha or numeric.

Invalid Conditions:

This Field is invalid if any of the following conditions exist:

The first position is a "%" sign and the second position is not blank.

The first character of the "in-care-of" name is not alpha or numeric.

There are two consecutive blanks between significant characters.

Correction Procedures:

Check for transcription errors and correct as needed.

No.

Then

a "%" is in the first position,

Verify there is a blank in the second position.

If not blank, enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON.

a blank is in the first position,

Delete blank.

Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.

the first character of the "in-care-of" name is not alpha or numeric,

Verify "in-care-of" name on return.

Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON

two consecutive blanks present between significant characters,

Delete any unnecessary blanks in Field 02CON.

Exceptions & meaning →

Field 02FAD - Foreign Address¶

Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD must not be present on "G" Coded returns.

Code & Edit will use "//$" to identify the beginning and ending of a foreign country code. For example, /EI/$ is edited for Ireland and /GM/$ is edited for Germany.

Invalid Conditions:

This Field is invalid if any of the following conditions exist:

The Field contains other than alpha, numeric or special characters,

The first position is blank,

Any character follows two consecutive blanks,

There are more than 35 characters present for this Field on the return.

Exceptions & meaning →

Note:¶

ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this Field on the return.

Correction Procedures:

Correct all coding and transcription errors.

No.

Then

Field 02FAD is present,

GETSEC 02

Ensure Field 02CTY contains a foreign country code and Field 02ST contains a "." (period) or "space"

a foreign address is not present on the return,

SSPND 610

Renumber return to domestic.

If Form 8822 is attached to the return, compare the name and address information on the Form 8822 to the return.

No.

Then

the information is the same,

take no action and continue processing.

the information is different,

Detach Form 8822

Route to Entity Control on Form 4227 or follow local procedures.

Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822."

Exceptions & meaning →

Note:¶

The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.

Exceptions & meaning →

Field 02ADD - Street Address¶

Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on returns when the address change box has been checked or when a change is indicated.

Invalid Conditions:

This Field is invalid if any of the following conditions exist:

The street address is present and the first position is blank,

Any character not alphabetic, numeric, blank, "-" (hyphen), or "/" (slash) is present,

There are two consecutive blanks followed by valid characters,

The first position is not alphabetic or numeric.

Correction Procedures:

Check the screen entry with the entry on the return and attachments.

Correct any coding or transcription errors.

If the Field cannot be perfected, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

Exceptions & meaning →

Field 02CTY - City¶

Field 02CTY, City, is located in the entity section of the return.

Major City Code:

Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.

The Major City Code represents both the city and state.

ISRP will enter the Major City Code as appropriate.

It is transcribed with no intervening blanks and no other characters in the City or State Fields.

Invalid Conditions:

This Field is invalid if:

Any character not alphabetic or blank is present,

City is present and the first position is blank,

City is present and the second and third positions are blank,

Any characters follow the first two adjoining blanks,

An invalid Major City Code is present,

Fewer than three characters are present unless a valid Major City Code is present.

Exceptions & meaning →

Note:¶

Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.

Correction Procedures:

Compare the screen entry with the entry on the return and attachments.

Correct any coding or transcription errors.

displayed Fields are:

No.

Field

Explanation

RMIT>

Remittance

01CCC

Computer Condition Code

01RCD

Received Date

01ORG

Organization Code

01NPF

Non-PF Reason Code

01SS

Subsection

01ADC

Audit Code

01SHB

Schedule B Indicator

01COR

Correspondence Indicator

01CRD

Correspondence Received Date

01IRI

IRI Code

01CAF

CAF Indicator

01DDP

Daily Delinquency Penalty

01PRE

Preparation Indicator

01PSN

Preparer

01PEN

Preparer EIN

01PTN

Preparer Telephone Number

01SIC

Schedule Indicator Code

"Any Section other than 01 is present."

Invalid Conditions:

Error Code 010 will generate when CCC "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC or 01GRP are present.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.

Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.

Determine if CCC "G" was input correctly:

Exceptions & meaning →

Note:¶

See IRM 3.12.38.1.2 for additional instructions for determining an amended return.

No.

Then

CCC "G" was entered correctly,

DLSEC to delete all sections except Section 01.

Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary.

CCC "G" was entered incorrectly,

Enter all necessary data.

Ensure that Section 01 Fields are correct.

Delete the "G" in Field 01CCC.

Exceptions & meaning →

Error Code 912¶

displayed Fields are:

No.

Field

Explanation

01ORG

Organization Code

01SS

Subsection

01IRI

Incomplete return item

01NPF

Non-PF Reason Code

01ADC

Audit Code

Invalid Conditions:

Field 01ORG is "1" or "3" , Field 01NPF is blank, and Field 01SS is "03" , "50" , "60" , "70" , "71" or "91."

Field 01ORG is "1" or "3" and Field 01SS is "82."

Correction Procedures:

Correct any coding or transcription errors.

Exceptions & meaning →

Note:¶

Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 03, 50, 60, 70, 71 or 91 with a Foundation Code other than 00, 02, 03, 04 or 09.

If Schedule A is required but is missing or blank, enter "20" in Field 01IRI and SSPND 640.

If Schedule A is not required because the Foundation Code is 02, 03 or 04, enter "11" in Field 01NPF. Do not enter Schedule Indicator Code "A" .

If no Subsection, enter "00" in Field 01SS and delete Field 01NPF and Section 11 or 12.

If Subsection is 82, enter "4" in Field 01ORG if not already present and delete Field 01NPF and Section 11 or 12.

All organizations who file Schedule A must check only one box in Part I. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows:

Exceptions & meaning →

Note:¶

Research BMFOL for prior postings. If no prior returns have posted to the account treat it as an initial filing, enter a "1" in Fields 111F and 114F and/or 121F and 126F, whichever is applicable.

Exceptions & meaning →

Note:¶

Always accept the filers entry if present.

No.

Part I Box

NPF Code

Subsection Code

Foundation Code

Box 1

Box 2

Box 3

Box 4

Box 5

Box 6

Box 7

Box 8

Box 9

Box 10

Box 11

Box 12, Type I Box Checked

Box 12, Type II Box Checked

Box 12, Type III Box Checked

Box 12, Type III Other Box Checked

N/A

60, 71, 91

N/A

If the NPF Code is 02 and Schedule E is missing, send the return back to the filer. SSPND 640.

If the NPF Code is 06, 07, 08, or 16 Schedule A, Part II is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. ("N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries, enter a "1" in Fields 111F and 114F). If Part II is missing, send the return back to the filer. SSPND 640.

If the NPF Code is 09, Schedule A, Part III is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. ("N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries, enter a "1" in Fields 121F and 126F). If Part III is missing, send the return back to the filer. SSPND 640.

If a type box is not checked, send the return back to the filer. SSPND 640.

Exceptions & meaning →

Note:¶

For Subsection 70, send the return back to the filer if Part III is blank and it's not an initial return. SSPND 640.

If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on the preprinted label or INOLES. Correspond for a Subsection Mismatch only when corresponding for another issue.

Exceptions & meaning →

Error Code 918¶

displayed Fields are:

No.

Field

Explanation

01ORG

Organization Code

01SS

Subsection

0543

Filed in Lieu of Form 1041 Question Code

Invalid Conditions:

Field 0543 is "1" and Field 01ORG is not "3" .

Correction Procedures:

Correct any coding or transcription errors.

Field 0543 is located on Line 43, Form 990-EZ.

Verify that the Organization Code was edited correctly:

If the 4947(a)(1) box of Item J on the face of the return is checked or the IRS label or INOLES shows subsection "91" , change Field 01ORG to "3" .

Otherwise, delete Field 0543.

Exceptions & meaning →

Error Code 924¶

displayed Fields are:

No.

Field

Explanation

RMIT>

Remittance (Generated)

01RCD

Received Date

01RDD>

Return Due Date (Generated)

Invalid Conditions:

Remittance is present and Field 01RCD is on or before 01RDD>.

Correction Procedures:

Correct all coding and transcription errors.

Verify Field 01RCD is correct. If the Received Date is correct, SSPND 351. Annotate on Form 4227"research remittance" .

Rejects Correction Procedures:

The Rejects Tax Examiner must research using BMFOL to apply remittance to the proper MFT with Form 3244, Payment Posting Voucher.

If unable to determine where to apply remittance, SSPND 640 and correspond with Letter 320-C.

Exceptions & meaning →

Error Code 926¶

displayed Fields are:

No.

Field

Explanation

01TXP

Tax Period

01RCD

Received Date

01DDP

Daily Delinquency Penalty

01RDD>

Return Due Date (Generated)

Invalid Conditions:

Field 01DDP is present and Field 01RCD is on or before Field 01RDD>.

Correction Procedures:

Correct any coding or transcription errors.

Verify Field 01RCD is correct.

If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty" .

If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 4227, Adjustment Request, and route document to EO Accounts.

Exceptions & meaning →

Error Code 928¶

displayed Fields are:

No.

Field

Explanation

01CCC

Computer Condition Code

01DDP

Daily Delinquency Penalty

Invalid Conditions:

CCC "V" and Field 01DDP are both present.

Correction Procedures:

Correct any coding or transcription errors.

If a statement is attached showing that the filer has reasonable cause for filing late and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause" .

If the filer has not shown reasonable cause for filing late, delete CCC "V" .

Exceptions & meaning →

Error Code 934¶

displayed Fields are:

No.

Field

Explanation

01COR

Correspondence Indicator

01TXP

Tax Period

01IRI

IRI Code

Invalid Conditions:

Field 01COR is "21" , "22" , "23" or "24" and Field 01TXP is prior to 198312.

Correction Procedures:

Correct any coding or transcription errors.

Refer to the return to verify that the Tax Period is correct:

If not correct, change the Tax Period in Field 01TXP.

If correct, change Field 01COR to "11" , "12" , "13" , or "14" as appropriate.

Exceptions & meaning →

Error Code 936¶

displayed Fields are:

No.

Field

Explanation

01CCC

Computer Condition Code

01TXP

Tax Period

01RCD

Received Date

01COR

Correspondence Indicator

01CRD

Correspondence Received Date

01IRI

Incomplete Return Indicator (IRI) Code

01RDD>

Return Due Date (Generated)

Invalid Conditions:

Field 01IRI is present and Field 01COR is not present.

Field 01COR is "21" , "22" , "23" or "24" and Field 01IRI is not present.

Field 01COR is "11" or "21" , and Field 01CRD is blank.

Field 01COR is "12" , "13" , "14" , "22" , "23" , or "24" and Field 01CCC "3" is not present.

Correction Procedures:

Correct any coding or transcription errors.

For non-IRI items, verify the information was required:

If not required, delete Field 01COR.

Enter the response date in Field 01CRD.

For IRI items, verify the information was required.

If not required, delete Field 01COR and Field 01IRI.

If the response date is later than Field 01RDD>, enter the response date in Field 01CRD.

Exceptions & meaning →

Error Code 942¶

displayed Fields are:

No.

Field

Explanation

01COR

Correspondence Indicator

01CRD

Correspondence Received Date

01IRI

IRI Code

01CCC

Computer Condition Code

Invalid Conditions:

Field 01CRD or CCC "3" is present and Field 01COR is not present.

Correction Procedures:

Correct any coding or transcription errors.

If a reply to correspondence is received, enter the appropriate code in Field 01COR.

If correspondence was not initiated, determine whether correspondence is required.

If not, delete the entry in Field 01CRD.

Exceptions & meaning →

Error Code 946¶

displayed Fields are:

No.

Field

Explanation

01NPF

Non-PF Reason Code

01SS

Subsection

01IRI

Incomplete Return Item

01ADC

Audit Code

Invalid Conditions:

Field 01NPF is blank and Schedule E is present.

Field 01NPF is 06, 07, 08 or 16 and Section 11 is not present.

Field 01NPF is 09 and Section 12 is not present.

Correction Procedures:

Correct any coding or transcription errors.

Exceptions & meaning →

Note:¶

Verify that Schedule A is attached to the return, but Part I Boxes 1–11, is not completed.

Schedule A is needed for the following subsections only: SS03 Foundation Codes other than 02, 03 or 04 and SS 50, 60, 70, 71, or 91. If none of the above are present, delete Fields 01CRC, 01DAF, 01ILQ, 01GSQ 01NPF, and Section(s) 11, and/or 12. Research for the correct subsection if Item J is not "03" .

Exceptions & meaning →

Note:¶

If Subsection is "03" and Foundation Code is 02, 03, or 04, do not correspond for Schedule A, enter "11" in Field 01NPF. Do not enter Schedule Indicator Code "A" .

If Part I, Schedule A, is blank, enter "02" in Field 01NPF. Only send the return back to the filer for Schedule E if missing. SSPND 640.

All organizations who file Schedule A must check only one box:

If Schedule A, Part I is not completed or two boxes are checked, research INOLES. Enter the correct NPF Code from the chart below.

Exceptions & meaning →

Note:¶

Always accept the filer’s entry if present.

If the NPF Code is "06" , "07" , "08" or "16," check for the presence of Part II. Send the return back to the filer if needed. "N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries, enter a "1" in Fields 111F and 114F.

Exceptions & meaning →

Note:¶

Research for prior postings. If none, treat as initial return, enter a "1" in Fields 111F and 114F and/or 121F and 126F, whichever is applicable.

If the NPF Code is "09," check for the presence of Schedule A, Part III. Send the return back to the filer if needed. "N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries. Enter a "1" in Fields 121F and 126F.

If research shows SS50, 60, 70, 71 or 91, and Schedule A, Part IV is not completed or two boxes are checked, correspond for Part I.

The following is a list of NPF Codes for SS50, 60, 70, 71 or 91:

SS50 = NPF 03, (box 3)

SS60 = NPF 10, (box 11)

SS70 = NPF 09, (box 9)

SS71 = NPF 10, (box 11)

SS91 (4947) (a)(1) = NPF 10, (box 11)

Exceptions & meaning →

Note:¶

If Subsection is 70 also send the return back to the filer for Schedule A, Part III if blank and it's not an initial return. SSPND 640.

No.

Part I Box

NPF Code

Subsection Code

Foundation Code

Box 1

Box 2

Box 3

Box 4

Box 5

Box 6

Box 7

Box 8

Box 9

Box 10

Box 11

Box 12, Type I Box Checked

Box 12, Type II Box Checked

Box 12, Type III Box Checked

Box 12, Type III Other Box Checked

N/A

60, 71, 91

N/A

If Box 11 is checked one of the Type Boxes must also be checked.

If PTA and box 2 is marked and correspondence for Schedule E is needed, research for the correct NPF Code. If the Foundation Code is not "11" change the NPF Code and do not correspond for Schedule E. Use NPF 03 if the organization's name includes "Hospital" , "Clinic" , etc.

Use NPF 03 if the organization's name includes "Hospital" , "Clinic" , etc.

Use NPF 05 if the Organization's name includes "Research" or "Laboratory" , etc.

If Subsection (SS) Codes conflict, but taxpayer indicates otherwise in Item J, always use the SS INOLES.

Exceptions & meaning →

Error Code 947¶

displayed Fields are:

No.

Field

Explanation

01SS

Subsection

01SIC

Schedule Indicator Code

01COR

Correspondence Code

01CRD

Correspondence Received Date

0544A

Donor Advised Funds

0544B

Operate one or more Hospitals

0545A

Controlled Entity Section 512(b)(13)

0545B

Receive Payment or Engage in Transaction

Invalid Conditions:

If Fields 0544A, 0544B, 0545A or 0545B are marked "yes" the filer must be using Form 990 instead of Form 990-EZ

If Field 01SS is 29, the filer must be filing a Form 990 instead of Form 990-EZ.

Correction Procedures:

Correct any Coding or Transcription errors.

If Fields 0544A, 0544B, 0545A or 0545B are marked "yes" or the Subsection is 29, the filer must be using Form 990. Correspond for a Form 990.

Exceptions & meaning →

Note:¶

Do not send the return back if Field 0545B is "yes" . Change the answer to "no" to clear the error and accept the Form 990-EZ.

Exceptions & meaning →

Error Code 948¶

displayed Fields are:

No.

Field

Explanation

01SIC

Schedule Indicator

01IRI

Incomplete Return Item

01COR

Correspondence Indicator Code

01SHB

Schedule B Indicator

01SS

Subsection Code

0538A

Borrow from or make Loans to

0540B

Engage in any Section 4958 Transaction

0646

Engage in Direct or Indirect Political Activities

0647

Engage in Lobbying Activities

0648

Operating as a School

Invalid Conditions:

Field 01SIC is not present when the answer to a question in Part V or VI is "Yes" , which indicates the schedule must be present

Exceptions & meaning →

Note:¶

We no longer accept any substitute schedules. The only exceptions are forms and schedules that are prepared that are exactly like official IRS forms and schedules

Correction Procedures:

Correct any Coding or Transcription errors.

Each question with a "yes" answer must have a related Schedule attached. If the transcription is correct and the schedule is missing, send the return back to the filer. SSPND 640.

Exceptions & meaning →

Note:¶

The Fields in EC 948 are all required.

This error could also set EC 950 if Schedule B is involved.

If Schedule is not needed, blank the Field.

Exceptions & meaning →

Error Code 950¶

displayed Fields are:

No.

Field

Explanation

01IRI

Incomplete Return Item

01SIC

Schedule Indicator Code

01SHB

Schedule B Indicator

031

Total Contributions

Invalid Conditions:

Field 01SHB, Schedule B Indicator, is blank, Field 031, Total Contributions, is $5,000.00 or more and tax period is 200012 or subsequent.

Correction Procedures:

Correct any coding or transcription errors.

No.

Then

a complete Schedule B is attached,

enter a "1" in Field 01SHB and a "B" in Field 01SIC.

Item H (Form 990-EZ) in the entity section is checked,

enter a "2" in Field 01SHB.

a complete Schedule B is not attached and Item H is not checked,

send the return back to the filer. SSPND 640.

there is no reply to correspondence,

enter a "2" in Field 01SHB.

Exceptions & meaning →

Note:¶

We will no longer accept a substitute Schedule B. Part I must contain at least one name and amount. Also check Schedule B, page 1 to see if any of the special rules boxes are checked and applicable. If the third box under special rules is checked with an amount present on the line, accept it as a complete Schedule B. A Sponsor can be considered the same as a contributor.

Exceptions & meaning →

Note:¶

Schedule B must include at least one name and amount. "0" (zero), "–" (dash), or not liable are acceptable entries and may be on the front page of Schedule B or in Part I. "Anonymous" is acceptable for the name. Do not send the return back to the filer if Schedule B is attached with at least one name and amount as stated above and they say see attached with a list of donors. SSPND 640.

Exceptions & meaning →

Error Code 952¶

displayed Fields are:

No.

Field

Explanation

01TXP

Tax Period

01RCD

Received Date

01DDP

Daily Delinquency Penalty Taxpayer

Daily Delinquency Penalty Computer

01GR>

Gross Receipts (Generated)

01RDD>

Return Due Date (Generated)

Invalid Conditions:

Tax Period is 198712 or subsequent and Field 01DDP is greater than Field 01DDP Underprint.

Tax Period is prior to 198712 and Field 01DDP is greater than $5,000.

Correction Procedures:

Correct any coding or transcription errors.

If the amount was computed by the taxpayer and was transcribed correctly, delete the amount in Field 01DDP.

If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.

DDP Amounts:

Daily Delinquency Penalty amounts are:

If the organization has gross receipts exceeding $1,000,000, for any year, the law provides for a penalty of $100 a day computed from Field 01RDD>. The maximum penalty may be as much as $50,000.

Exceptions & meaning →

Error Code 954¶

displayed Fields are:

No.

Field

Explanation

Clear Field

01GR>

Generated

01SS

Subsection Code

01COR

Correspondence Indicator

01CCC

Computer Condition Code

01IRI

IRI Code

01TXP

Tax Period

0325B

Total Assets EOY

SECTION 03

Invalid Conditions:

Field 01GR> is more than $50,000, Field 0325B is not present, and Field 01COR is "11" , "21" or blank for Tax Periods 201012 and subsequent. For Tax Periods 201011 and prior it will be Field 01GR> is more than $25,000.

Exceptions & meaning →

Note:¶

If the Subsection is 82, use $25,000 for all Tax Periods.

Correction Procedures:

Correct any coding or transcription errors.

If Field 0325B is truly "0" (zero), "-" (dash), or none, enter "C" in the Clear Field.

Refer to the document to determine if we have corresponded for Total Assets EOY.

Exceptions & meaning →

Note:¶

If the filer has only an amount in Field 0327A or 0327B and Fields 0325A or 0325B is blank, put the amount from Field 0327A or 0327B in Fields 0325A or 0325B.

Exceptions & meaning →

Error Code 955¶

displayed Fields are:

No.

Field

Location

11TO

Schedule A, Part I, Line 12, a-d Checkbox

1=Corporation

2=Trust

3=Association

4=Other

12P4A

Schedule A Part IV, Section A and B Data Present

12P4B

Schedule A, Part IV, Section A and C Data Present

12P4C

Schedule A, Part IV, Section A, D and E Data Present

12P4D

Schedule A, Part IV, Section A, D and Part V Data Present

12P4E

Schedule A, Part IV, Section E Data Present

Invalid Conditions:

This Error check is based on Schedule A Sections 11 and 12. If the NPF Code is "11" , follow the correction procedures below. Field 11TO must be checked.

Correction Procedures:

Check Schedule A to see if there is data present in the different Sections and enter a "1" in the Fields.

GETSEC Schedule A, Section 12 to correct the Fields below. Field 11TO must be answered 1-4 if the box on line 12 is checked. Section 11 Field 11TO is based on the box checked on Schedule A, Part 1, line 12, a through d. Send the return back to the filer for the missing Section 12 Fields if the following Section 12 Fields are not present under these conditions. SSPND 640.

Field 11TO=1, Fields 12P4A and 12P4B must have a "1" present.

Field 11TO=2 Fields 12P4A and 12P4C must have a "1" present.

Field 11TO=3 Fields 12P4A, 12P4D and 12P4E must have a "1" present.

Field 11TO=4, Fields 12P4A and 12P4D must have a "1" present.

If the NPF Code is not 12, 13, 14 or 15 delete the entry in Field 11TO.

Exceptions & meaning →

Error Code 962¶

displayed Fields are:

No.

Field

Explanation

035A

Gross Amount Sales Assets Other

035B

Basis Sales Expense Amount

035C

Gain Sale of Assets

Gain Sale of Assets Underprint

Invalid Conditions:

Field 035C Computer and Field 035C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

Correct any coding or transcription errors. Field 035B is always positive.

If only the net amount is present in Field 035C, try to figure (back into) the appropriate amounts for Field 035B and Field 035A.

If unable to perfect, enter the net amount from Field 035C in Field 035A.

When all transcription and editing errors have been perfected, change Field 035C to the computer-generated amount.

Exceptions & meaning →

Error Code 964¶

displayed Fields are:

No.

Field

Explanation

036A

Income Gaming

036B

Income Fundraising

036C

Less Direct Expenses

036D

Net Income/Loss

Net Income Fundraising Underprint

Invalid Conditions:

Field 036D Computer and Field 036D ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding and transcription errors. Field 036C is always positive.

If only the net amount is present in Field 036D, try to figure, (back into) the appropriate amounts for Fields 036C and 036B and 036A.

Always use any bracketed amounts the filer has used on 36A, 36B, 36C, when trying to come up with their amount on 36D before using the generated amount. The filer may be correct.

If unable to perfect, enter the net amount from Field 036D in Field 036B.

When all transcription and editing errors have been perfected, change Field 036D to the computer-generated amount.

Exceptions & meaning →

Error Code 966¶

displayed Fields are:

No.

Field

Explanation

037A

Gross Sales Less Returns

037B

Cost of Goods Sold

037C

Gross Profit Amount

Gross Profit Amount Underprint

Invalid Conditions:

Field 037C Computer and Field 037C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

Correct any coding or transcription errors. Field 037B is always positive.

If only the net amount is present in Field 037C, try to figure (back into) the appropriate amounts for Field 037A and Field 037B.

If unable to perfect, enter the net amount from Field 037C in Field 037A.

When all transcription and editing errors have been perfected, change Field 037C to the computer-generated amount.

Exceptions & meaning →

Error Code 968¶

displayed Fields are:

No.

Field

Explanation

031

Total Contributions

032

Program Service Revenue

033

Membership Dues and Assessments

034

Other Investment Income

035C

Gain Sales of Assets

036D

Net Income/Loss

037C

Gross Profit

038

Other Revenue

039

Total Revenue

Total Revenue Computer

Invalid Conditions:

Field 039 Computer and Field 039 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

If Field 039 is the only entry, enter Field 039 amount in Field 038.

If all Fields were transcribed correctly, change Field 039 to the computer-generated amount.

Exceptions & meaning →

Error Code 969¶

displayed Fields are:

No.

Field

Explanation

01TXP

Tax Period

01IRI

Incomplete Return Item

01SS

Sub-Section

01GR>

Gross Receipts (Generated)

035B

Less: Cost, Basis Sales Expenses-Column (B), Other

036C

Less: Direct Expenses

037B

Less: Cost of Goods Sold

039

Total Revenue

0325B

Total Assets, End of Year (EOY)

SECTION 03

Invalid Conditions:

Form is numbered as a Form 990-EZ (Doc Code 92) and Field 0325B is greater than $500,000 and/or Field 01GR> is greater than $200,000.

Exceptions & meaning →

Note:¶

The threshold mentioned here is for returns filed for Tax Periods 201012, and subsequent. If the return is filed for a Tax Period 200912, through 201011 the threshold would be Field 0325B is greater than $1,250,000 and/or Field 01GR> is greater than $500,000. If the return is for a Tax Period 200812 through 200911 the threshold would be Field 0325B is greater than $2,500,000 and Field 01GR> greater, than $1,000,000. If the return is filed for a Tax Period 200811 and prior, the threshold would be Field 0325B is greater than $250,000 and Field 01GR> is greater than $100,000.

Correction Procedures:

The computation for Field 01GR> is Field 035B + Field 036C + Field 037B + Field 039.

Verify that the displayed Fields and the DLN were transcribed correctly and that the form is truly a Form 990-EZ.

Correct any coding or transcription errors.

Fields 035B, 036C, and 037B are positive only. The amounts in these Fields must always be treated as positive numbers.

If Field 0325B is over $500,000 and/or Field 01GR> is over $200,000, send the return back to the filer. SSPND 640.

Exceptions & meaning →

Note:¶

The thresholds mentioned here are for Tax Periods 201012 and subsequent. If the return is for a different tax year, see the note above in invalid conditions.

Exceptions & meaning →

Error Code 972¶

displayed Fields are:

No.

Field

Explanation

038

Other Revenue Amount

039

Total revenue Amount

0310

Grants Other Similar Amount

0311

Benefits Paid Members

0312

Salaries Other

0317

Total Expenses Amount

0318

Total Excess Year Amount

Total Excess Year Underprint

Invalid Conditions:

Field 0318 Computer and Field 0318 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Verify the amount for line 17 by adding lines 10 through 16. Correct Field 0317 if needed.

If Field 0318 is the only entry, enter Field 0318 amount in Field 038.

If all Fields were transcribed correctly, change Fields 0318 and 039 to the computer-generated amount.

Exceptions & meaning →

Error Code 973¶

displayed Fields are:

No.

Field

Explanation

0325A

Total Assets BOY Taxpayer

0326A

Total Liabilities BOY

0327A

Total Net Assets BOY

Total Assets BOY Computer

Invalid Conditions:

Field 0327A Computer and Field 0327A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Verify the Fields as follows:

Verify Field 0325A by adding the amounts on lines 22–24, column A.

If Line 19 has an entry and column A lines 22–27 are blank, change 0325A and 0327A to the line 19 amount.

Exceptions & meaning →

Note:¶

If the filer has a negative amount on Part II, Line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.

If the entries in Fields 0325A and 0326A are correct, change Field 0327A to the computer-generated amount.

Exceptions & meaning →

Error Code 974¶

displayed Fields are:

No.

Field

Explanation

0318

Excess or (deficit) for the year

0327A

Total Net Assets, BOY

0320

Other Changes in Net Assets

0321

Net Assets or Fund Balances, EOY Taxpayer

Net Assets or Fund Balances, EOY Computer

SECTION 05

Invalid Conditions:

Field 0321 Computer and Field 0321 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

If the Fields were transcribed correctly, verify the entries in Fields 0327A and 0320.

Field 0321 Computer is equal to Fields 0318 + 0327A + 0320.

If Column A is blank, enter line 19 in Fields 0325A and 0327A.

If the entries in Fields 0318, 0327A, and 0320 are correct, change Field 0321 to the computer-generated amount.

Exceptions & meaning →

Error Code 976¶

displayed Fields are:

No.

Field

Explanation

0325B

Total Assets, End of Year (EOY)

0326B

Total Liabilities, EOY

0327B

Total Net Assets or Fund Balances EOY

Total Net Assets or Fund Balances EOY Underprint

Invalid Conditions:

If Field 0327B, Total Net Assets or Fund Balances EOY ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Field 0327B computer is equal to Field 0325B minus Field 0326B.

Verify the Fields as follows:

Verify Field 0325B by adding the amounts on Lines 22 through 24, Column (B).

If Column (B) is blank, send the return back to the filer. SSPND 640.

If the filer has a negative amount on Part II, line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.

If the entries in Fields 0325B and 0326B are correct, change Field 0327B to the computer-generated amount.

Send the return back to the filer for any missing information if needed. SSPND 640.

Exceptions & meaning →

Error Code 978¶

displayed Fields are:

No.

Field

Explanation

0537A

Political Expenditures

0538B

Loans to Officers Amount

0539A

Initiation Fees

0539B

Gross Receipts

Invalid Conditions:

These Fields are invalid if not numeric, "0" (zero) or "blank" .

Correction Procedures:

Correct any coding or transcription errors.

"0" (zero) and "blank" are valid. If the Field is one digit, not zero or blank, delete the Field.

Exceptions & meaning →

Error Code 980¶

displayed Fields are located on Schedule A:

No.

Field

Explanation

111F

Gifts, Grants, Contributions

112F

Tax Revenues Levied

113F

Value of Services

114F

Total

Total Amount Underprint

SECTION 11

Invalid Conditions:

Field 114F Computer and Field 114F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Correction Procedures:

Correct any coding or transcription errors.

Field 114F Computer is equal to Fields 111F + 112F + 113F.

Verify Column F by adding each line across. Change Fields as necessary.

If the entries in Fields 111F, 112F and 113F are correct, change Field 114F to the computer-generated amount.

Exceptions & meaning →

Error Code 984¶

displayed Fields are located on Schedule A:

No.

Field

Explanation

117F

Amount from Line 4

118F

Gross Income from Interest

119F

Net Income from Unrelated Business

1110F

Other Income

1111F

Total Support

Total Support Underprint

SECTION 11

Invalid Conditions:

If Field 1111F Computer and Field 1111F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Field 1111F Computer is equal to Fields 117F + 118F + 119F + 1110F.

Verify Column F by adding each line across. Change Fields as necessary.

If the entries in are correct, change Field 1111F to the computer-generated amount.

Exceptions & meaning →

Note:¶

Be sure the filer carries the amount from Field 114F to Field 117F.

Exceptions & meaning →

Error Code 986¶

displayed Fields are located on Schedule A:

No.

Field

Explanation

121F

Gifts, Grants, Contributions

122F

Gross Receipts from Admissions

123F

Gross Receipts from Activities

124F

Tax Revenues Levied

125F

Value of Services

126F

Total

Total Underprint

Invalid Conditions:

If Field 126F Computer and Field 126F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Field 126F Computer is equal to Fields 121F + 122F + 123F + 124F + 125F.

Verify Column F by adding each line across. Change Fields as necessary.

If the entries in are correct, change Field 126F to the computer-generated amount.

Exceptions & meaning →

Error Code 990¶

displayed Fields are located on Schedule A:

No.

Field

Explanation

129F

Amount from Line 6

1210A

Gross Income from Interest

1210B

Unrelated Business Taxable Income

1210C

Total of 10a and 10b

1211F

Net Income from Unrelated Activity

1212F

Other Income

1213F

Total Support

Total Support Underprint

Invalid Conditions:

Field 1213F Computer and Field 1213F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Correct any coding or transcription errors.

Field 1213F Computer is equal to Fields 129F + 1210C + 1211F + 1212F.

Verify Column F by adding each line across. Change Fields as necessary.

If the entries in are correct, change Field 1213F to the computer-generated amount.

Exceptions & meaning →

Note:¶

If there is an amount in Field 1210A or 1210B, there must be an amount in Field 1210C also. Be sure the filer carries the amount from Field 126F to Field 129F.

Exceptions & meaning →

Error Code 999¶

displayed Field is:

No.

Field

Explanation

01TXP

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

The envelope postmark or delivery shipment date.

Exceptions & meaning →

Note:¶

Service Center Automated Mail Processing System (SCAMPS) digital date

The Field Examiner's signature date

The signature date within the current processing year.

The Julian Date in the DLN, minus 10 days

Exceptions & meaning →

Note:¶

Use signature date only if the signature date is within the current processing year.

Exceptions & meaning →

Caution:¶

The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

Exceptions & meaning →

Field 01ORG - Organization Code¶

Field 01ORG, Organization Code, is transcribed from the right margin next to Item F on page 1. This Field is used to identify the type of organization filing the return.

Invalid Conditions:

This Field is invalid if other than "1" , "3" , "4" , or "9" .

Correction Procedures:

Correct any coding or transcription errors.

If necessary, refer to the return to determine the correct code. Valid codes are:

No.

If Return Shows:

Code

IRS Label Subsection 01-25, 50, 60, 70, 71, or Item J, 501(c) box is checked,

Item J is blank

research for correct code

Item J, 4947(a)(1), box is checked

IRS label subsection 91

≡ ≡ ≡ ≡

"≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exceptions & meaning →

Note:¶

We are now transcribing all of the data on Organization Code "9" returns. C&E will underline the "9" if the document has any entries beyond the Entity Section to let Transcription know there is data to enter. If the "9" is not underlined, there is no data to enter and Transcription will end the document after the Entity Section

the 527 box is checked in Item J of the entity section (SS82),

If Box K is checked and gross receipts are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ treat as a "0" (zero) Filer. Enter Org Code "9" . When EC 970 displays, follow applicable instructions.

If no boxes are checked on Item J and the return does not have a preaddressed label, research INOLES for the correct subsection. Code accordingly.

Exceptions & meaning →

Field 01SS - Subsection¶

Field 01SS, Subsection, is located in the bottom right portion of the entity area.

Invalid Conditions:

This Field is invalid if other than 00, 02 through 20, 22 through 27, 28, 50, 60, 70, 71, 81, 82, or 91.

Correction Procedures:

Refer to Item J to determine the correct code.

Correct any coding or transcription errors.

If no errors are found or the return does not have a preaddressed label, research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 50, 60, 70, 71, 81, 82, or 91.

If unable to determine correct Subsection, enter "00" in Field 01SS.

Exceptions & meaning →

Field 01NPF - Non-PF Reason Code¶

Field 01NPF, Non-PF Reason Code, is transcribed from the right margin of Schedule A, Part IV.

Invalid Conditions:

This Field is invalid if other than 01 through 15 or blank.

Correction Procedures:

Correct any coding or transcription errors.

Refer to Schedule A, Part IV, to determine the correct code. Valid codes are:

No.

Part IV Box

NPF Code

Subsection Code

Foundation Code

Box 5

Box 6

Box 7

12*

Box 8

Box 9

12**

Box 10

Box 11a

Box 11b

Box 12

Box 13

Box 13, Type I

Box 13, Type II

Box 13, Type III

Box 13, Type III Other

Box 14

Exceptions & meaning →

Note:¶

If Box 13 is checked, one of the Type Boxes described above must also be checked. This is a required Item.

Exceptions & meaning →

Note:¶

If the organization is a PTA and box 6 is checked, research for the correct NPF Code.

Exceptions & meaning →

Note:¶

Use NPF 05 if the organization's name includes "Research" or "Laboratory" , etc.

Exceptions & meaning →

Field 01ADC - Audit Code¶

Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.

Invalid Conditions:

This Field is invalid if other than "1" , "2" , "3" , or blank.

Correction Procedures:

Refer to Line 2 of the Edit Sheet to determine the correct code.

Correct any coding or transcription errors.

Correct codes are:

Blank - This Field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply.

1 - Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank.

2 - Schedule A or Non-PF Reason Code is missing and taxpayer has not provided a Schedule A.

3 - No reply to FYM mismatch correspondence.

Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

Exceptions & meaning →

Field 01GRP - Group Return Code¶

Field 01GRP, Group Return Code, is transcribed from the right margin of Page 1, Form 990, next to Box H. Field 01GRP does not apply to Form 990-EZ.

Invalid Conditions:

This Field is invalid if other than "7" , "8" or blank.

Correction Procedures:

Correct any coding or transcription errors.

Refer to the return to determine the correct code. Identify a group return in one of the following ways:

Group Return is noted on the return or attachment.

Item H(a) of the entity section is "yes" and the Group Exemption (GEN) is written in Item I.

There is a list of subordinates attached.

There is a statement on the return or attachment that all affiliates are included on the group return.

Exceptions & meaning →

Note:¶

If Item H(a) is checked "No" and Item H(c) is checked "Yes" , DO NOT consider the return a group return.

Valid Group Return Codes are:

Blank - if the return is not for a group.

7 - group return with a list indicating that all the affiliates are included, or there is no response to correspondence.

8 - group return with a list indicating that only some of the affiliates are included. (Rejects will input FRM49 per (5) below.)

Use Group Return Code "8" if there is an attachment or statement indicating that not all affiliates are included on the return, or if GEN #0229 (Line I) is present. Send the return back to the filer if a list of affiliates isn't present. SSPND 640.

Once a list of affiliates to be included in the filing is received, Rejects will:

Verify the parent's EIN and verify that the parent EIN is on the BMF by using IDRS Command Code INOLES before inputting TC 590.

Input Command Code FRM49, TC 590, Closing Code 14, for each of the affiliates covered by the return.

Exceptions & meaning →

Note:¶

Transaction Code 590 with Closing Code 14 requires the parent EIN as part of the transaction.

Exceptions & meaning →

Field 01SHB - Schedule B Indicator¶

Field 01SHB, Schedule B Indicator, is located on page 1, Form 990, to the right of Line 1 or Form 990-EZ Line 1.

Invalid Conditions:

Field 01SHB is invalid if other than "1" , "2" , or blank.

Correction Procedures:

Refer to the right of Line 1, Form 990, or Line 1, Form 990-EZ, for the correct code.

Correct any coding or transcription errors.

Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer. SSPND 640.

Correct codes are:

No.

And

Then

tax Period is prior to 200012,

N/A

blank Field 01SHB

tax Period is 200012 and subsequent,

Schedule B is attached and Line 1e (Form 990) or Line 1 (Form 990-EZ) is $5,000.00 or greater,

enter "1" in Field 01SHB

tax Period is 200012 and subsequent,

Item M (Form 990), or Item H (Form 990-EZ) in the entity section is not checked, Schedule B is not attached and Line 1e is $5,000.00 or greater,

send the return back to the filer. SSPND 640.

Line 1e (Form 990) or Line 1 (Form 990-EZ) is blank or less than $5,000.00,

Item M (Form 990) or Item H (Form 990-EZ) is or is not checked,

blank Field 01SHB

Line 1e (Form 990) or Line 1 (Form 990-EZ) is $5,000.00 or greater,

Schedule B is attached and complete,

enter "1" in Field 01SHB

Line 1e (Form 990) or Line 1 (Form 990-EZ) is $5,000.00 or greater,

Item M (Form 990), or Item H (Form 990-EZ) in the entity section is checked, Schedule B is not attached,

enter "2" in Field 01SHB.

Exceptions & meaning →

Note:¶

We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0" (zero), "dash" (dash), "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.

Exceptions & meaning →

Field 01COR - Correspondence Indicator¶

Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet.

Invalid Conditions:

This Field is invalid if other than "11" , "12" , "13" , "14" , "15" , "16" , "21" , "22" , "23" , "24" or blank.