Section 94 - ERS Only Verified Fields

This Section is to store all ERS only verified fields. In tax year 2019, processing year 2020 all ERS only verified fields from Section 01, 02, 03, 04 and 05 are moved to Section 94.

Refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions, Section 94, for screen display, invalid conditions, and correction procedures.

Section 94 consists of the following fields:

Form 1040-NR

Form 1040-SS

Field Title

94EXV

Exemption Code Verified

94PAV

94PAV

Primary Age Verified

94SAV

94SAV

Secondary Age Verified

94CEV

94CEV

Child Tax Credit Total Eligible Verified

94DEV

Other Dependent Credit Total Eligible Verified

94UTV

94UTV

Unallowable Tax Verified

94SEV

Deduction for SE Tax Verified

94IRV

IRA Deduction Verified

94SLV

Student Loan Interest Deduction Verified

94QBV

Qualified Business Income Deduction Verified

94INV

Taxable Income Verified

94TTV

Tentative Tax Verified

94ARV

Advance Premium Tax Credit Repayment Verified

94RTV

Retirement Savings Contribution Verified

94REV

Residential Clean Energy Credit Verified Amount

94EEV

Energy Efficient Home Improvement Credit Verified Amount

94CVV

Clean Vehicle Credit Verified Amount

94POV

Previously Owned Clean Vehicles Credit Amount

94CDV

Child Tax and Other Dependent Credit Verified

94NRV

Total Statutory Credits Verified

94TXV

94TXV

Total Tax Verified

94AIV

94AIV

Additional Child Tax Credit Earned Income Verified Amount

94ACV

94ACV

Additional Child Tax Credit Verified

94RAV

Refundable Adoption Credit Verified Amount

94SLV

Student Loan Interest Deduction Verified

94PTV

Premium Tax Credit Verified

94EXV

Excess Social Security Tax Withheld Verified Amount

94OPV

Total Other Payments and Refundable Credits Verified Amount

94P2V

New Clean Vehicles Business Credit Verified Amount

94P5V

Commercial Clean Vehicle Credit Verified Amount

TY 2018 and later, the exemption amount is $0. Exemption coding Field 94EXV is retained for determining family size in certain calculations.

This field is ERS input only. It is used to verify qualifying dependents under age 6 for Child Tax Credit. Refer to EC 290 and 345 in IRM 3.12.3, Error Resolution, Individual Income Tax Returns. as well as Field 946EV in IRM 3.12.2 Individual Master File Error Resolution General Instructions.

This field is for ERS input only. It’s used when the computer can’t compute deduction of SE tax correctly.

This field is used by ERS on Form 1040-NR to verify the IRA deduction. Refer to EC 222 in IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

This field is used by ERS on Form 1040-NR to verify the Student Loan Interest deduction. Refer to EC 224 in IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

This field is ERS input only. Refer to EC 256, and EC 265 in both IRM 3.22.3 and IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

This field is ERS input only. Refer to EC 265 in both IRM 3.22.3 and IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

This field is used by ERS only. Refer to EC 190 in IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

This field is for ERS input only. Refer to EC 286 in both IRM 3.22.3 and IR 3.12.3, Error Resolution, Individual Income Tax Returns.

This field is ERS input only. Refer to EC 290 in both IRM 3.22.3. and IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

This field is ERS input only. Refer to EC 310 in both IRM 3.22.3 and IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

This field is ERS input only. Refer to EC 334 in both IRM 3.22.3 and IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

This field is ERS input only. Refer to EC 344 and EC 345 in both IRM 3.22.3 and IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

This field is for ERS input only and is valid for TY98 and later. It is to be used when the computer cannot arrive at the correct Additional Child tax Credit. See IRM 3.22.3.252 and IRM 3.22.3.253 EC 343, EC 344, and EC 345.

This field is for ERS input only and is valid for TY 2014 and later. It is to be used when the computer cannot arrive at the correct Reconciled Premium Tax Credit Amount.

This field is for ERS input only and is valid for TY 2021. It is used when the computer cannot arrive at the correct Refundable Child Care Credit. Refer to EC 363 in IRM 3.12.3, Error Resolution, Individual Income Tax Returns.