Section 01 - Field Descriptions

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

Listed below are the Fields contained in Section 01 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

Blank space of Item K in the Entity Section

1

01SS

Subsection

Blank space if Item I in the Entity Section

2

01NPF

Non PF Reason Code

Sch. A Part I

2

01ADC

Audit Code

Edit Sheet Line 2

1

01SHB

Schedule B Code

To the right of line 1

1

01COR

Correspondence Indicator

Edit Sheet Line 4

2

01CRD

Correspondence Received Date

Edit Sheet Line 5

8

01IRI

Incomplete Return Item

Page 2 Upper Right Margin

5

01CAF

CAF Indicator

Edit Sheet Line 3

1

01DDP

Daily Delinquency Penalty

Edit Sheet Line 7

6

Daily Delinquency Underprint

Computer-generated

6

01SIC

Schedule Indicator Code

Part right side of Page 3

30 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> 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 Field.

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

Check Digit: This Field is also 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:

This Field is invalid if:

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.

(MM-DD-YYYY)

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, Name Control Job Aid, and (2) through (6) below.

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 must 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 (see (2)a. above).

the organization name contains an individual's name,

apply trust name control rules (see (2)b. 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

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

Do not send Letter 3875-C if:

Fewer than three digits 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.

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 four 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 II, Line 25(B) is "0" (zero) or blank.

Part V, Line 36 is marked "yes" .

If the taxpayer is attempting to file a Final/Termination, Form 990-EZ and (a)-(d) are not met, send the return back to the filer. SSPND 640.

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

Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the right portion of lines 2-7b, Form 990. See Exhibit 3.12.12-8 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" ,

CCC "F" and "Y" are both present,

CCC "7" is present with both CCC "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 "F" 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 II, Line 25(B)), Form 990-EZ are zero or blank.

Part V, Line 36 is checked "yes" .