Section 01 - Field Descriptions

Section 01 contains entity data, processing codes, dates and miscellaneous information.

Listed below are the Fields contained in Section 01, Form 990, showing the Field Designator, title, location on the return, and the maximum length:

No.

Field

Field Title

Location

Max Length

RMIT>

Remittance

Blue/Green Money

11

01NC

Name Control/Check Digit

Entity Section

4

Name Control Underprint

Computer-generated

4

01EIN

Employer Identification Number

EIN Block

9

01TXP

Tax Period

Entity Section

6

Tax Period Underprint

Computer-generated

2

01CCC

Computer Condition Code

Right Portion of Lines 2–7b

10

01RCD

Received Date

Date Stamp

8

01ORG

Organization Code

Right of Item K

1

01SS

Subsection

Right of Item I

2

01NPF

Non-PF Reason Code

Right margin, Part I

2

01ADC

Audit Code

Edit Sheet Line 2

1

01GRP

Group Return Code

Box HB

1

01COR

Correspondence Indicator

Edit Sheet Line 4

2

01CRD

Correspondence Received Date

Edit Sheet Line 5

8

01IRI

IRI Code

Page 2 Top

10

01CAF

CAF Indicator

Edit Sheet Line 3

1

01DDP

Daily Delinquency Penalty

Edit Sheet Line 7

6

Daily Delinquency Underprint

Computer-generated

6

01SCA

Schedule Indicator Code

Top of Page 3

20 Alpha Numeric

01SCB

Schedule Indicator Code

Top of Page 3

10 Alpha Numeric

01PRE

Preparation Code

Right margin, of Preparer PTIN Line

1

01PSN

Preparer PTIN

Part II Signature Block

9

01PEN

Preparer EIN

Part II Signature Block

9

01PTN

Preparer Phone Number

Part II Signature Block

10

01RPC

Return Processing Code

N/A

35

Field RMIT> - Remittance Amount.

Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This field cannot be changed by Error Resolution.

Field 01NC is the Name Control and Check Digit is the Field.

Name Control: This Field is located in the Entity Section of the return.

Check Digit: This Field is a four-position Field. There must be blanks in the first two positions and a letter of the alphabet (other than "E" , "G" or "M" ) in the third and fourth positions.

Invalid Conditions:

For Name Control, the first position is not alpha or numeric; the 2nd, 3rd, or 4th position is not an alpha, numeric, "-" (hyphen), "&" (ampersand), or blank and there are any intervening blanks between characters.

Correction Procedures:

Check Field 01NC with the return.

Correct any coding or transcription errors.

Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071,

If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.

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

The name control will be the first four characters of the name as follows:

If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.

If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.

If the organization is a political organization or political committee (Section 527), edit the first name of the individual.

If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows:

No.

If

Then

the organization name contains the name of a corporation,

apply corporate name control rules above.

the organization name contains an individual's name,

apply trust name control rules above.

Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are:

Local, Chapter, or Post - Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name.

Habitat for Humanity - Edit "HABI"

Little League - Edit "LITT"

American Legion - Edit "AMER"

AMVETS - Edit "AMER"

Boy Scouts of America (NSA) - Edit "BOYS"

BPOE - Edit "BENE"

FOE - Edit "FRAT"

VFW - Edit "VETE"

PTA - Edit "PTA" plus the first letter of the name of the state

PTO or PTSA - Edit the first four characters of the school

Specific trust or estate name control examples are:

Estate - Edit the first four characters of the last name of the decedent.

Corporate Trust - Edit the first four characters of the Corporation's name.

Individual Trust - Edit the first four characters of the last name of the individual.

All other trusts - Edit the first four characters of the last name of the trustee or beneficiary.

Specific political organization name control examples are:

Friends of Jane Doe - Edit "JANE"

Committee to Elect John Smith - Edit "JOHN"

Citizens for John Doe - Edit "JOHN"

Field 01EIN is the Employer Identification Number.

The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in the EIN Block

Invalid Conditions:

This Field is invalid if:

It is not numeric,

It is fewer than nine characters,

The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,

It is all "zeros" or all "9s" (nines).

Correction Procedures:

Check Field 01EIN with the return.

Correct any coding or transcription errors.

If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.

If a correct number cannot be determined:

Research using Command Code NAMEB or NAMEE for the correct number.

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

SSPND 320 if more than one number is found or if you are unable to determine a valid EIN. Indicate multiple EINs on Form 4227..

If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.