Section 01 Data, Form 706, United States Estate (and Generation-Skipping Transfer)Tax…

Section 01 has entity data, remittance, fields for codes, the IRS received date, and miscellaneous information. See Exhibit 3.12.263-1 for 2025 return.

The remittance field cannot be changed by Error Resolution examiners. This field must be blank on non-remittance returns and all numeric on remittance returns.

The message "Unrecognizable Field error - Contact Supervisor" will appear when a return has neither CCC "G" or Section 04 and there is an entry in Field 01PI (Payment Indicator).

The Error Record Format for Section 01 is listed as follows:

Field Designator for Form 706

Maximum Characters

Field Name

Location

RMIT>

11

Remittance

Green money, Page 1, Part II, Line 20 (202412 and Prior) Green money, Page 1, Part II, Line 22 (202501 and later)

01NC

4

Name Control Check Digit

Decedent's last name Page 1, Part I, Box 1b

4

Name Control Underprint

Computer-Generated

01SSN

9

Social Security No.

Decedent's SSN, Page 1, Part I, Box 2

01DOB

8

Date of Birth

Part I, Box 4, (202412 and Prior) Part I, Box 5 (202501 and later)

01DOD

8

Date of Death

Part I, Box 5, (202412 and Prior) Part I, Box 6 (202501 and later)

2

Fiscal Year Month (Gen)

Computer-Generated

01CCC

10

Computer Condition Code

Upper left margin

01RCD

8

Received Date

Date Stamp

01PIC

1

Penalty and Interest Code

Upper right margin

01CAF

1

CAF Indicator

Right margin, Page 1, Part I, Box 6b

01RFC

1

Refund Code

Error Resolution only field

01PSN

9

Preparer (PTIN)

Bottom right corner, Page 1

01PEN

9

Preparer EIN

Bottom right corner, Page 1

01PTN

10

Preparer Phone Number

Bottom right corner, Page 1

01PI

1

Payment Indicator

Right margin, Part II, Line 19 (202412 and Prior) Right margin Part I, Line 22 (202501 and later)

01CRD

8

Correspondence Rec'd date

Left margin, Form 706

01RD>

8

Return Due Date

Computer-Generated

This field is blank for non-remittance returns and remittance returns processed through the Remittance Processing System (RPS) system. It is a non-correctable field.

The remittance amount is found on the Balance Due Line of a full-paid return and is shown by a green rocker. A partial paid return has the remittance amount entered in green beside the taxpayer's entry on the Balance Due Line.

This field is transcribed from the name line in the entity portion of the return. This field must be the first four alpha characters of the decedent’s last name.

Field 01NC is invalid if:

It is blank.

The first position is not alpha.

The second, third, and fourth positions are not alpha, hyphen or blank.

There are any intervening blanks between characters.

The following information pertains to correction procedures:

If (Form 706)

Then

The name control has been transcribed incorrectly

Enter the correct name control.

The name control is missing and cannot be found

Research using local procedures.

The name control is found on the return or during research

Enter the correct name control in Field 01NC and on the return.

Still unable to decide the name control

Suspend the record with AC 320 to Entity Control using 4227, Intra Sc Reject or Routing Slip.

The SSN is a number assigned by the Social Security Administration (SSA) to identify potential Social Security contributors/recipients. The field is found on Part I, Box 2 of the return.

Field 01SSN is invalid if:

It is blank.

It is not all numerics.

It is less than nine - digits.

It is all zeroes or nines.

The following information pertains to correction procedures:

If (Form 706)

Then

The SSN is invalid

Search for a correct SSN on the return or attachments.

SSN is found on return or attachment

Enter on return and Field 01SSN

SSN Not found

Research using IDRS to obtain a valid SSN, using Namei / Names ETC.

No SSN record is found through research

Suspend with AC 320 to Entity Control to locate a SSN or assign a temporary SSN using Form 4227, Intra-SC Reject or Routing Slip.

More than one SSN is found

Suspend with AC 320 for research using Form 4227, Intra-SC Rejecting or Routing Slip to determine correct SSN.

Entity Control has assigned an SSN

Enter Assigned SSN in Field 01SSN and on the return.

Also enter the entity assignment date in Field 01CRD if it is after the return due date and the IRS received date.

This field is transcribed from Part I, Box 4 (202412 and Prior), Part I, Box 5, (202501 and later) of the return. The Date of Birth (DOB) is either blank or numeric in YYYYMMDD format.

The DOB is used as a validity check on the DOD.

Field 01DOB is invalid if:

It is not all numerics.

The month is not 01-12.

The day is not valid for the month.

Not in YYYYMMDD format.

Check for coding or transcription errors and correct as needed.

If the DOB cannot be found, blank the field.

This field is transcribed from Part I, Box 5, (202412 and Prior), Part I, Box 6, (202501 and later) of the return. It is entered in YYYYMMDD format.

The DOD determines the due date of the return. It also determines which tax laws and rates are in effect for the estate.

The following table pertains to due dates of returns: