Note:

TO PROGRAMMERS: Although listed under this FSP Process, please note that this (Form 3552) item contained NO Reference Number.

Reference Number 280, 296, or 299 (FORM 3413 ONLY) :

If FORMAT CODE (025 or 026) equals "Form 3413",

Transaction Code in Section 02-19 equals TC-766 or TC-767,

MFT is 01, AND

Tax Period is 202003, 202006, 202009 or 202012, OR,

MFT is EITHER MFT 09, MFT 11 or MFT 14, AND

Tax Period is 202012, AND,

Transaction Code (TC) in Section 01 is 150, 290, 294, 298, 300, 304 or 308, AND Transaction Code in Section 02-19 is blank, 150, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308, and/or 309, AND

Reference Number is 280, 296, or 299.

If the transcribed fields are not according to the criteria described above, the Tax Period, MFT, Reference Number, and Transaction Code fields will appear invalid (such as, set to “error”)

Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.11; Procedures 1.2. and 1.2.1.

Reference Number 271 or 276 (FORM 3413 ONLY) beginning Calendar Year 2023):

MFT is MFT 01 AND

Tax Period is greater than or equal to 202106 OR

MFT is EITHER 09, 11, or 14 AND

Tax Period is greater than or equal to 202112, AND

The Reference Number is 271 or 276 AND

Transaction Code (TC) in Section 01 is 150, 290, 294, 298, 300, 304, 308 AND Transaction Code is Section 02-19 is blank 150, 290, 291, 294, 295, 298, 299, 300, 301, 304, 308 and/or 309.

If the transcribed fields are not according to the criteria described above, the Tax Period, MFT, Reference Number, and Transaction Code fields will appear invalid (such as set to "error"

Source: FSP Process 3.1.2.8.1.1.15.7.3.2.11; Procedures 2. and 2.1

Penalty Reference Number (PRN) 722 or 723 (beginning Calendar Year 2022):

If the Reference Number is 722 OR 723, AND

The Reference Number Amount is less than or equal to zero (0), AND

The Transaction Code in Section 01 is 160 (Manually Computed Failure to File (FTF) Penalty) AND the Transaction Code in Section 02-19 is 160, AND

The Transaction Amount is greater than zero (0).

If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, Transaction Code, and Transaction Amount fields will appear invalid (such as, set to “error”)

Sources: Unified Work Request (UWR) 243206 and

FSP Process 3.1.2.8.1.1.1.5.7.3.2.11; Procedures 2. and 2.1.

Penalty Reference Number (PRN) 722 or 723 (beginning Calendar Year 2022):

If the Reference Number is 722, AND

The MFT is 02 (Corporate Returns) or 06 (Partnership Returns) or 07 (REMIC (Form 1066)), OR

The Reference Number is 723, AND

The MFT is 02 (Corporate Returns) or 06 (Partnership Returns), AND

The Transaction Code in Section 01 is 290 or 300 AND

Transaction Amount equals zero (0), AND

The Transaction Code in Section 02-19 is blank, 240, or 241 OR

The Transaction Code in Section 02-19 is 290, 291, 300 and/or 301, AND

Transaction Amount equals zero (0)

(Valid for all Tax Periods)

If the transcribed fields are not according to the criteria described above, the Reference Number, MFT, Transaction Code(s), and Transaction Amount fields will appear invalid (such as, set to “error”)

Sources: Unified Work Request (UWR) 243206 AND

FSP Process 3.1.2.8.1.1.1.5.7.3.2.11; Procedures 2.2 and 2.2.1 and 2.2.1.1.

Penalty Reference Number (PRN) 724 (beginning Calendar Year 2022):

If Reference Number is 724, AND

MFT is 05 (Trust Returns), AND

Transaction Code in Section 01 is 160 (Manually Computed Failure to File (FTF) Penalty) AND Transaction Code in Section 02-19 is 160.

(Valid for all Tax Periods)

If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, Transaction Code, and Transaction Amount fields will appear invalid (such as, set to “error”)

Sources: Unified Work Request (UWR) 243206 AND

FSP Process 3.1.2.8.1.1.1.5.7.3.2.11; Procedure 3.

Penalty Reference Number (PRN) 724 (beginning Calendar Year 2022):

If the Reference Number is 724, AND

MFT is 02 (Corporate Returns), 05 (Trust Returns), or 06 (Partnership Returns), AND

The Tax Period is equal to or greater than 201712, AND

The Transaction Code in Section 01 is 290 or 300 AND

The Transaction Code in Section 02-19 is blank, 240, 241, 290, 291, 300, and/or 301.

If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, Transaction Code, and Transaction Amount fields will appear invalid (such as, set to “error”)

Sources: Unified Work Request (UWR) 243206 AND

FSP Process 3.1.2.8.1.1.1.5.7.3.2.11; Procedures 3.1 and 3.1.1.

Reference Number 793 (beginning with Calendar Year 2023):

If the Reference Number is 793 AND

MFT is 30 or 31 (Individual IncomeTax Returns), AND

The Tax Period is equal to or greater than 202101 AND,

The Transaction Code in Section 01 is 290 and/or 300 , AND

The Transaction Code in Section 02-19 is blank 240, 241, 290, 291, 300 and/or 301

If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, Transaction Code and Transaction Amount fields will appear invalid (such as set to "error" )

Sources: Unified Work Request (UWR) 375652, AND

FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 22. and 22.1.

Reference Number 794 (beginning with Calendar Year 2024) :

If the Reference Number is 794 AND

MFT is 05 (Tax Class 2) or 52 (Tax Class 5), AND

The Tax Period is equal to or greater than 201501, AND,

The Transaction Code in Section 01 is 290 and/or 300, AND

The Transaction Code in Section 02-19 is blank 240, 241, 290, 291, 300 and/or 301

If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, Transaction Code and Transaction Amount fields will appear invalid (such as set to "error" ).

Sources: Unified Work Request (UWR) 866291, AND

FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 23. and 23.1.

Reference Numbers 680 or 681 or 686 or 780 or 781 or 786 or 787 or 788 or 789 or 790 or 792.

If the Reference Number is 680 or 681 or 686 or 780 or 781 or 786 or 787 or 788 or 789 or 790 or 792 AND

MFT equals MFT 06 AND

Transaction Code in Section 01 is 290, 294, 298, 300, 304, and/or 308, AND

Transaction Code in Section 02-19 is blank, 240, 241, 246, 247, 290, 291, 294, 295, 298, 299, 300, 301, 302, 304, 305, 308 and/or 309.

If ALL of the above conditions are NOT met, then Reference Code (Field 01-M), MFT Code (Field 01-C), and Transaction Code will appear invalid (such as set to "error" ).