Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns
Section 02 - ERS Validation
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 02 contains fields used for ERS validation.
Error Record Format-Section 02¶
Section 02 –contains the following Fields:
Form 1040-NR
Form 1040-SS
Field Title
02RI
02RI
Revalidation Indicator
02DTR
02DTR
Dependent TIN Requirement
02MT4
02MT4
More Than 4 Dependents Indicator
02DN1
02DN1
Dependent Name Control-1
02DS1
02DS1
Dependent SSN-1
02RC1
02RC1
Dependent 1 Relationship Code
02US1
Dependent 1 Residency Code
02CT1
02CT1
Child Tax and Other Dependent Credit Indicator-1
02DN2
02DN2
Dependent Name Control-2
02DS2
02DS2
Dependent SSN-2
02RC2
02RC2
Dependent 2 Relationship Code
02US2
Dependent 2 Residency Code
02CT2
02CT2
Child Tax and Other Dependent Credit Indicator-2
02DN3
02DN3
Dependent Name Control-3
02DS3
02DS3
Dependent SSN-3
02RC3
02RC3
Dependent 3 Relationship Code
02US3
Dependent 3 Residency Code
02CT3
02CT3
Child Tax and Other Dependent Credit Indicator-3
02DN4
02DN4
Dependent Name Control-4
02DS4
02DS4
Dependent SSN-4
02RC4
02RC4
Dependent 4 Relationship Code
02US4
Dependent 4 Residency Code
02CT4
02CT4
Child Tax and Other Dependent Credit Indicator-4
0211
0211
ID Number Penalty
02ARC
02ARC
ACA Resolution Code (ERS Input Only)
Get a plain-English answer with a citation back to this text.
Ask AI about this code