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 maximum length:

No.

Field

Field Title

Location

Max Length

RMIT>

Remittance

Blue/Green Money

11

01EIN

Employer Identification Number

Box A

9

01NC

Name Control/Check Digit

Underlined/Mail Label

4

Name Control Underprint

Computer-generated Underprint

4

01TXP

Tax Period

Header

6

Tax Period Underprint

Computer-generated Underprint

2

01CCC

Computer Condition Codes

Dotted portion of Line 8-9, page 1

10

01RCD

Received Date

Received Date stamp

8

01CAF

CAF Indicator

N/A

1

01ORG

Type of Organization

Right margin of page 1 next to Items C and D

1

01FNC

Foundation Code

White Space in Item H page 1

2

01PIC

Penalty and Interest Code

Edit Sheet Line 6

1

01ADC

Audit Code

Edit Sheet Line 2

1

01SHB

Schedule B Indicator

Right margin of Line 1

1

01COR

Correspondence Indicator

Edit Sheet Line 4

2

01CRD

Correspondence Received Date

Edit Sheet Line 5

8

01IRI

Incomplete Return (IRI) Code

Page 2 Upper Right Margin

10

01RED

4940 Code

Top middle margin of page 3

1

01XV3

Part XIV Line

Part XIV, line 3b

10

01DDP

Daily Delinquency Penalty

Edit Sheet Line 7

6

Daily Delinquency Penalty Underprint

Computer-generated Underprint

6

01TRC

Termination Code

Right Margin, Item F

1

01PEN

Preparer EIN

Part XVI Preparer EIN Box

12

01PSN

Preparer PTIN

Part XVI Preparer PTIN Box

12

01PPH

Preparer Phone Number

Part XVI Preparer Phone Number Block

10

01RDD>

Return Due Date Generated

Computer-generated Underprint

8

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 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 Box A, Form 990-PF.

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.

If more than one number is found or if you are unable to determine a valid EIN, SSPND 320.

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.