Note:

ERS may indicate a standard TPNC for the math error rather than a 90 Error Code.

Beginning in 2014, some of the TPNC 90 literals have been numbered and are programmed for use in OLNR. They can be selected in the same manner as any other TPNC. A list of these programmed TPNC 90s can be found on the BMF Notice Review SERP Portal under Job Aids, titled TPNC 90 Math Error Code Job Aid.

TPNC 90 literals that are not programmed into OLNR can be copied and pasted from the TPNC 90 Literals-Copy and Paste Job Aid. This job aid can be found on the BMF Notice Review SERP Portal under “Job Aids”, titled TPNC 90 Literals-Copy and Paste.

TPNC 90 is still available to be used as an open fill-in paragraph box in OLNR. A maximum of 10 lines with 70 characters in each line is allowed in OLNR.

Key 33 - CP 161, MFT 51 - Form 709 Kansas City Only: Key 33 cases generate for any CP 161 with an MFT 51. An extension filed for Form 1040, applies to Form 709 but as of 2004, the extension (TC 460) is not systemically placed on the Form 709 tax module. To decide if the taxpayer filed an extension for their Form 1040 and the payment intended for the Form 709 is available on the Form 1040 module, do the following:

Use CC IMFOLT or TXMOD to research the IMF SSN for a TC 460 on the tax module. This TC 460, extension, is also applicable to the Form 709 filing. If a joint return, research both the primary and secondary SSN.

If a timely extension is found, input the TC 460, using REQ77, on the Form 709 notice module. See IRM 3.14.2.7.9 , Extensions, and Exhibit 3.14.2-11 , Adding Extensions Using FRM77, for more information.

If the 1040 module is overpaid, check CC RTVUE to decide the amount of credit claimed by the taxpayer.

If the credit is available and can be transferred to the Form 709 notice module without placing the IMF module into a balance due status, transfer the credit using the IAT credit transfer tool. Do not consider penalty and/or interest charges not claimed on the tax return if they create the balance due left on the account.

If the above actions will systemically abate any penalty and/or interest charges in full, on the Form 709 module, void the notice.

If a balance due remains after completing the steps above, retype the notice including updates to penalties and interest.

Key 52 : Generates if the notice balance due amount is less than or equal to the amount being refunded this cycle (TC 846) from another tax period for the same taxpayer. Intercept the refund where the credit is posted (must be a claimed credit or exact amount needed). Move the credit with a posting delay code 2 on the debit side of the credit transfer. Apply appropriate notice disposition.

Key 54: Delinquency Penalty (TC 166) was not assessed on a potentially delinquent return. The Balance Due Notices are selected if returns that appear to be late are processed with timely received dates.