Section 01 - Field Descriptions

Section 01 Fields are located in Form 1120-POL.

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

01NC

Name Control/Check Digit

Underlined/Mail Label

4

Name Control Underprint

Computer-generated Underprint

4

01EIN

Employer Identification Number

Entity portion of Form 1120-POL

9

01TXP

Tax Period

Header

6

Tax Period Underprint

Computer-generated Underprint

2

01RCD

Received Date

Received Date stamp

8

01CCC

Computer Condition Codes

Dotted portion of Line 2

10

01TXB

Tax Period Beginning

Top of Return Left of Field 01TXP

8

01PCC

Principal Campaign Committee

Page 1 Check Box

1

01CAF

CAF Indicator

Edit Sheet, Line 3

1

01CRD

Correspondence Received Date

Edit sheet, Line 5

8

01CBI

Paid Preparer Checkbox Indicator

Signature portion of the return

1

01CBT

Paid Preparer Phone Number

Signature portion of the return

10

01PSN

Tax Preparer PTIN

Signature portion of the return

9

01PEN

Tax Preparer EIN

Signature portion of the return

9

01RPC

Return Processing Code

Right margin next to line 1 on page 1

15

01RDD>

Return Due Date (Generated)

Return Due Date (Generated)

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 01NC - is the Name Control 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.

For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.

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) and (3) 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 will be the first four characters of the political organization or political committee.

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 entity portion of Form 1120-POL.

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.