Note:

FIELD 01-I, BALANCE TRANSFERRED IN, MAY NOT BE CHANGED.

If no transcription error is found in the amount fields, determine if the transaction codes agree with the sign accompanying the amount fields. Both the transaction code field and the amount field will appear invalid if the transaction code does not agree with the sign of the transaction amount field. The valid transaction codes for BMF, IMF and IRAF are listed in the Exhibits at the end of this IRM.

If the sign of the transaction amount is in error, correct the register by entering a comma (,) for debit or a pound sign (#) for credit as field breakers.

If the transaction code is in error, determine the correct code and correct the register.

If the document has been prepared from an attached transcript, examine the transcript to determine if an error has been made in the preparation of the document.