Section 22. Employee Plan Excise Tax Returns›3.12.22 Employee Plan Excise Tax Returns
Section Errors
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
There are two types of section errors: ISRP and TERMINUS errors.
ISRP Errors¶
An ISRP error is an error detected by the ISRP system.
The display for the ISRP error includes the code identifying the type of ISRP error:
"1" - Split-screen transmission, Key Verifier attempted to change Check Digit, 4 or more digits of a TIN, or the original entry operator entered required section as missing.
"3" - Invalid section ending point.
"4" - Invalid field length.
"Questionable Section" - The ISRP operator input the same section more than once or entered a section out of sequence. The computer program drops all duplicate sections and displays the first one encountered.
When displayed, ISRP errors display all input fields of the section in error except for the remittance in Section 01. Transcribed data is present. Computer-generated data is not present.
ISRP Error Correction Procedures¶
Check all fields of the section and verify that fields are entered as coded.
If no correction is needed, or when the section is correct, drop to the bottom of the screen and transmit.
If you need to delete the section, enter Command Code DLSEC with the section number.
Terminus Error¶
A Terminus Error occurs when a section with variable-length input fields contains an erroneous sized field.
When displayed, a Terminus Error shows all input fields of the terminus section.
Transcribed data is present.
Computer-generated fields or Remittance Field for Section 01 will not be present.
Terminus Error Correction Procedures¶
Examine all fields present for the section and make the necessary correction(s).
If you need to delete the section, use Command Code DLSEC.
If no correction is needed, drop cursor to the bottom of the screen and transmit.
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