Section 03 - Additional Error Register Fields

Section 03 alpha field designators, maximum field lengths, and titles:

Field Designator

Field Length

Field Title

Field Location on Form 8804 Return

03-A

12

Installment Payments

Line 6a

03-B

12

Form 8805 Section 1446 withholding on Tiered Partnership

Line 6b

03-C

12

Form 1042-S Section 1446 withholding on Publicly Traded Partnership (PTP)

Line 6c

03-D

12

Form 8288-A Section 1445(a) or (e)(1) withholding on U.S. Real Property Interests (USRPI) Disposition

Line 6d

03-E

12

Form 1042-S Section 1445(e) withholding on USRPI Investment Income

Line 6e

03-F

Form 8288-A Section 1446(f)(1) withholding on U.S. trade or business

Line 6f

03-G

Form 1042-S Section 1446(f)(1) withholding on U.S. trade or business

Line 6g

03-H

12

Total Payments

Line 7

Total Payments - Computer Underprint

03-I

12

Estimated Tax Penalty

Line 8

03-J

12

± Balance Due/ Overpayment

Line 10 Line 13

± Balance Due/Overpayment Underprint

03-K

12

Form 8805 Amount

Line 12

03-L

12

Credit Elect

Line 15

03-M

1

Reserve Code/ => $1 Million

03-N

12

Manual Correction Field

Field 03-A is a 12-position field that may be present.

The valid characters are numeric (0-9) or blank and must be entered in dollars and cents (positive).

Field 03-A is located on Line 6a and it lists the total amount of pre-paid credits, payments made, or credit elected (from the previous tax year). Pre-paid credits/payments appear in the tax module account as a TC 670, or a TC 710/716.

Review the entries on Form 8804 Lines 6a, 6b, 6c, 6d, 6e, 6f and 6g and check IDRS for any payments. If the payments on IDRS match, delete the entry in Fields 03-B, 03-C, 03-D and/or 03-E and enter in Field 03-A. Use Action Code "6" .

Do not enter more than the amount written by the taxpayer on Lines 6b, 6c, 6d, 6e, 6f and/or 6g, even though IDRS may reflect more money. Use Action Code "6" .