Section 01 - Field Descriptions

Section 01 Fields are located in Form 990-T.

Form 990-T, Section 01 contains entity data, processing codes, dates and miscellaneous information.

Listed below are the Fields contained in Section 01 showing the Field Designator, length, 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 D

9

01NC

Name Control/Check Digit

Underlined/Mail Label

4

Name Control Underprint

Computer-generated Underprint

4

01TXP

Tax Period

Return Header

6

Fiscal Month Underprint

Computer-generated Underprint

2

01H1

Number of Organizations Unrelated Trades or Businesses

Form 990 Schedule I Item H

5

01CCC

Computer Condition Codes

Dotted portion of Line 2-4 on page 1 of the return

10

01RPC

Return Processing Code

Right margin next to line 1 on page 1

15

01RCD

Received Date

Date Stamp

8

01ORG

Type of Organization Code

Right margin of Items F/G

1

01SS

Subsection Code

Box B page 1

2

01ADC

Audit Code

Edit Sheet, Line 2

15

01COR

Correspondence Indicator

Edit Sheet, Line 4

2

01CRD

Correspondence Received Date

Edit Sheet Line 5 or Reply to Correspondence

8

01CAF

CAF Code

Edit Sheet, Line 3

1

01PIC

Penalty and Interest Indicator

Edit Sheet, Line 6

1

01ISI

Installment Sales Indicator

Edit Sheet, Line 7

1

01PFC

Parent Filer Code

Box k

1

01PNC

Parent Name Control

Box k

4

01PIN

Parent EIN

Box k

9

01CBI

Preparer Check Box

Signature portion of the return

1

01CBT

Preparer Phone Number

Preparer Phone Number box

10

01PSN

Preparer PTIN

Preparer PTIN box

9

01PEN

Preparer EIN

Preparer EIN box

9

01RDD>

Return Due Date

Computer-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 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 D, Form 990-T.

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.

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 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 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 (see (2)a. above).

the organization name contains an individual's name,

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

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 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 prior to 196112.

Correction Procedures:

Do not correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer. SSPND 640.

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. Change the Tax Period to the month preceding the received date.

If the Tax Period is prior to 196112, SSPND 620. Attach Form 4227 stating "non-ADP" .

Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, the dotted portion on Line 2-4a. 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, "A" , "B" , "C" , "D" , "F" , "G" , "I" , "J" , "L" , "M" , "O" , "Q" , "R" , "T" , "V" , "W" , "X" , "Y" , "3" , "5" "7" , "8" or "9" .

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 "F" and "Y" are both present:

If the return shows "Final" , delete the "Y" code.

If the return is not a Final, delete CCC "F" .

If the return is not a final or short period, delete CCCs "F" and "Y" .

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 is not correct, delete CCC "7" .

If CCC "J" is present and Form 965 or Form 965-B is not indicated on the return, remove CCC "J" .

IF CCC "Q" is present and the return was not filed to claim the Telephone Excise Tax refund only, delete CCC "Q" .