Exception: — Internal Revenue Manual Part 21. Customer

Status Codes 099 and 000.

Code

Explanation

Corrective action

E05

Requested account not found

Check input.

002

BMF Request -Command discrepancy

Input Data Indicates-BMF data; if correct, use command code (CC) BMFOL.

012

Requested Module doesn't exist on Master File or RRR

Check input, correct and re-enter.

016

There is currently no such SSN with this validity indicator on the Master File

Check SSN and re-enter if in error. If SSN is correct, resubmit the command with the reverse validity e.g., SSN followed by *.

091

Form 1065, Partnership Applicant - no partner list

Using Form 8802, verify the type of certification application and correct, if needed.

099

Application Accepted

Using Form 8802, verify the Certified Name line, generate Certification.

101

Record not on Master File

Manual Research required to verify if the required return was filed for the certification year requested. Using all documentation available and/or IDRS CC BMFOLT, verify that there are no input errors, correct, if necessary. If unable to correct, correspond using letter 3444.

103

Name control does not match IDRS name control

Using Form 8802 and command code ENMOD, verify that you are working with the same entity:

If name is slightly different, correct the record to match IDRS.

If name matches a previous name on IDRS, issue certification in name requested on Form 8802, if applicant meets all other requirements.

If unable to verify the name stated on Form 8802, correspond using letter 4064.

315

An 1120-S was input but a valid 1120-01 was found on IDRS

Verify on Form 8802 or IDRS is correct. Check DLN of TC150 posted. Correct, override or correspond.

322

One of the shareholders filed Form 1040-NR for Q-Sub or 1120-S (6166) Primary TIN/Spousal TIN mismatch

Issue Correspondence, unable to certify as S Corporation.

360

The NAICS code supplied failed to match the NAICS on applicant's account

Override the 360 to status code 000 and manually issue the VAT paragraph that indicates the applicant's representation of their NAICS. Verify that the NAICS code is a valid code.

399

A return was filed for the application tax year, but the exempt organizational code must be manually obtained from IDRS

Secure the exempt organizational code from IDRS.

500

Possible foreign entity (Form 1120-F or Form 1120-FSC) - DO98

Using IDRS, verify the filing requirements and the type of return filed. If either indicates a foreign entity, issue letter 3425.

501

No Exempt Organization (EO) status on IDRS

Using all documentation available and IDRS, verify that there are no input errors. If record input correctly, use INOLE to verify EO status, then use the EO Applicant instructions to work this status code.

502

NAICS-FLAG present but no NAICS value available on IDRS or an incorrect value was returned

Using all documentation available and IDRS, verify that there are no input errors. If record input correctly and NAICS Code is required, correspond.

505

Filing requirement not on Master File

Using all documentation available and IDRS, check for exemption from filing. If exemption is verified or if applicant is a non-filer and the parent exemption is verified, override and generate certification. See applicant instructions for more correction procedures.

507

The input plan number did not match IDRS

Using all documentation available, verify that there are no input errors. If input is correct, correspond.

508

No tax return filed and extension date prior to current date

Using all documentation available and IDRS, verify that the tax year and period is correct. If correct and no return is posted, correspond using letter 3444 for BMF and letter 3426 for IMF (IMF responses, if a copy of the return is provided, check FFINQ for filing).

509

No tax return or extension on file

Using all documentation available and IDRS, verify that the tax year and period is correct. If correct and no return is posted, correspond (for IMF, check FFINQ for filing).

510

Form 2555 indicator present

Using all documentation available and IDRS, verify that there are no input errors. If record input correctly, use the Individual Applicant instructions to work this status code.

511

Form 990/Invalid EO status code; does not equal one of the following values: 01, 02, 06, 07, 11 or 12

Using all documentation available and IDRS, verify that there are no input errors. If record input correctly, manually verify EO status, then use the EO Applicant instructions to work the status code.

512

Form 990/Invalid Subsection code; does not equal one of the following values: 01-27

513

Filing requirement value for Form 1120 equals 06 or 15

Using all documentation available and IDRS, verify that there are no input errors. If record input correctly, use the Corporate Applicant instructions to work this status code.

514

Subsidiary – further research required (6166)

Using all documentation available and IDRS (BMFOLT), verify that the applicant is a subsidiary (verify a posted TC514, 1120-14 filing requirement, or schedule 851), then verify using the X-ref TIN that the parent organization has filed a return which included the sub.

515

Form 1120-S Corp.- No shareholders list

Manual research required. Using Form 8802, verify the type of certification application and correct if needed. Once corrections have been made, you must be manually override to Status Code 099.

516

Multiple forms requested, not all filing requirements found (Form 8821)

Verify information input matches information given. Check IDRS for filings.

520

No tax return filed, and VAT indicator equals 1

Using all documentation available, verify that there are no input errors, and the application is for VAT. If VAT, correspond.

555

Primary TIN/Spousal TIN mismatch

Using all documentation available and IDRS (CC INOLES), verify that there are no input errors and that you have a valid SSN. Correct SSN and override to Status 099 or correspond using letter 4064.

See the Status Code Charts below for a list of the Manually Entered Status codes, an explanation and abbreviated correction guidelines:

Code

Explanation

Corrective Action

000

Case input in error such as a duplicate input situation orapplicant rescinds the application ormanually issues certificationor no response from international address

Not Correctable - The tax examiner must leave a detailed explanation in the remarks field on why the case was "000" .

199

Manual Override - Suspense Case Closed

Use this override status code when No Reply from taxpayer after 30 days (domestic cases only) or taxpayer unable to provide required info.

702

Hold in suspense

Indicates tax examiner is waiting for more information.

If an attempt to correct the error status has been made, but there is insufficient information to process the application, complete the following:

Correspond using one of the letters in the Correspondence Chart; see IRM 21.8.4.4.9, IRS Initiated Correspondence - Guidelines.

Identify the information needed using the paragraph specified for the type of tax form needing certification.

Allow 30 days for a response, 60 days for applicants overseas.

If the applicant responds (correspondence or phone call) with the requested information, input the response date in the correspondence received date field, enter in remarks what information was received and continue processing.

If the applicant fails to respond with the requested information within 30 days (60 days for applicants overseas) and the status of the application has not been updated since issuance of the suspense letters, the application will appear on the weekly correspondence list. Update the status of the letter or close the application as a status code 199 for domestic taxpayers - 000 for international taxpayers, and in the remarks field, enter "no reply" .

Certification applications are closed as a No Reply by entering status code 199 for domestic taxpayers - 000 for international taxpayers and "no reply" in the remarks field.