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 Form 8871

Location Form 8872 and 5768

Max Length

01EIN

Employer Identification Number

EIN Box Line 1

Form 8872 EIN Box Line 1

9

01TIN

TIN

N/A

Form 5768 , Employer Identification Number Block

9

01NC

Name Control/Check Digit Form 5768 Name of organization Block

Name Control will always be ZZZZ

Underlined/Mail Label Paper Form 8872, will always be ZZZZ on electronically filed Form 8872

4

Name Control Underprint

Computer-generated Underprint

Computer-generated Underprint

4

01TXP

Tax Period

Transaction Date

Box A (Period Ending) Form 8872 always 000000

6

Tax Period Underprint

Computer-generated Underprint

Computer-generated Underprint

6

01CCC

Computer Condition Codes

Line 3

Line B

10

01RCD

Received Date

Date the form was submitted

Form 5768, Date stamped or edited on the face of the document

8

01COR

Correspondence Indicator

N/A

Edited to the right of the City and State

2

01CRD

Correspondence Received Date

N/A

Edited to the right of the correspondence code

8

01ADC

Audit Code

N/A

Bottom right margin

1

01MFT

MFT Code

N/A

Form 5768 - Always 00

2

01TC

Transaction Code

N/A

Form 5768 - edited to left of line 1 (election) or line 2 (revocation).

3

01LY

Lobby Year Code

N/A

Form 5768 - year of the date on line 1 or line 2.

4

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.

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.

For Electronically filed Form 8871 or Form 8872, Field 01NC will always be ZZZZ.

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.

the organization name contains an individual's name,

apply trust name control rules.

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 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, Line 3 Form 8871 or page 1, Line B for Form 8872. 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" , or "3" ,

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"

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 for Form 8872.

For Form 8871 the Received Date is the date the form was submitted electronically.

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,

Correction Procedures:

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

Correct any coding or transcription errors.

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: