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

01EIN

Employer Identification Number

EIN Block

9

01NC

Name Control/Check Digit

Underlined/Mail Label

4

Name Control Underprint

Computer-generated Underprint

4

01TXP

Tax Period

Top of Return

6

Tax Period Underprint

N/A

6

01CCC

Computer Condition Codes

Center Portion of Return

10

01RCD

Received Date

Date Stamp

8

01COR

Correspondence Indicator

Edit Sheet Line 4

2

01CRD

Correspondence Received Date

Edit Sheet Line 5

8

01PIC

Penalty and Interest Indicator

Edit Sheet Line 6

1

01CAF

CAF Code

Edit Sheet Line 3

1

01ORG

Organization Code

Right Margin of Box B

1

01ADC

Audit Code

Edit Sheet Line 2

1

01DDP

Daily Delinquency Penalty

Edit Sheet Line 7

6

01PRE

Preparation Code

Right margin, of Preparer PTIN Line

1

01PPN

Preparer SSN

Part II Signature Block

9

01PTN

Preparer Phone Number

Part II Signature Block

10

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 5227.

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).

Check Field 01EIN with the return.

Correction Procedures:

Correct any coding or transcription errors.

No.

If

Then

the EIN was entered correctly,

search for another valid EIN on the return and attachments and enter the correct number.

the EIN was entered correctly,

search for another valid EIN on the return and attachments and enter the correct number.

a correct number cannot be determined,

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

a correct number cannot be determined,

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

a correct number cannot be determined,

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

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.

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.

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) 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

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,

must be a Calendar year return Tax Period ending December 31.

It is equal to or later than the Processing Date.

Tax period is before 197001.

Correction Procedures:

Check the return and attachments for the correct Tax Period.

Correct any coding or transcription errors.

Must be a calendar year return unless CCC "F" is present.

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 less 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 197001, SSPND 620. Attach Form 4227 stating "non-ADP" .

Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, in the center portion of the return. 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, "F" , "G" , "R" , "V" , "W" , "3" , or "7" .

CCC "7" is present with "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 the return is not a Final, delete CCC "F" .

If CCCs "7" and "R" are present, determine the correct CCCs:

If CCC "7" is correct delete the "R" .

If CCC 7 is not correct, delete CCC "7" .

Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1.

Invalid Conditions:

This Field is invalid if it is:

Not present,

Not in YYYYMMDD format,

Later than the current processing date,

Not within the valid year, month, day range,

Prior to the ADP date of 197001 for Form 5227.

Correction Procedures:

Correct any coding or transcription errors.

Compare Field 01RCD with the received date stamp on the return.

If the Received Date stamp is "invalid" (i.e., 20110115 in lieu of 20120115), correct accordingly.

Determine the received date in the following priority and there is no valid date stamp or handwritten received date: