Note:

Do not correspond for the consolidated return when verification of a Form 1120-14 filing requirement on the subsidiary's entity is completed, and/or a transaction code 590-14 on the subsidiary's tax module, and the TIN of the parent corporation, unless the subsidiary files a Form 1120-F.

Once verification that the entity is a subsidiary corporation is completed, verify the common parent corporation has filed its required return.

Begin entering the Form 6166 application information when all required information has been verified. See Form 8802 lines in (3) above.

In addition to inputting the other required fields specified in IRM 21.8.4.4.12.3, the following must be completed:

Enter the TIN of the subsidiary, from Form 8802, in the primary TIN field.

Enter the form filed, from Form 8802, in the Form field.

Enter the subsidiary's name, from Form 8802, in the Applicant Entity field.

Enter the subsidiary's Name Control, from Form 8802, in the Name Control field.

Use the chart below to work status codes 103, 508, 509, and 514.

If

Then

1. Status Code 103

Check for input errors. Verify that the Form 8802 information was entered according to (3) above.

2. Corrections made and parent filed as required

Issue certification using one of the corporate paragraphs:COR.1120.XX.

3. Corrections cannot be made based upon Form 8802 (no input errors)

Check CC ENMOD or BMFOL, correct, if needed.

4. If no errors found on Form and IDRS does not provide help

Certification cannot be issued.

5. Status Code 508

Verify that the TIN and tax year were entered correctly. See (7) above, correct, if needed.

6. TIN and Tax year entered correctly

Check the application attachments for a copy of page one of the Parent company's Form 1120 and the 851 schedule for the subsidiary.

7. The Parent company's Form 1120 and the 851 schedule for the subsidiary are attached

Research for the posting of the return, TC 150 on IDRS.

8. The return is posted

Issue certification in the name of the subsidiary using one of the corporate paragraphs:COR.1120.XX.

9. No return posted

Suspend certification application with Letter 3444.

10. Status 509

Verify, using Form 8802, that the correct TIN and tax year were entered, correct, if needed. Issue certification when return located using one of the corporate paragraphs:COR.1120.XX.

11. Correct TIN and tax year

Check IDRS for different tax year ending, correct, if needed.

12. Tax period ending corrected and return located

Override status 509, issue certification.

13. Status 514

Check IDRS and/or the application attachments for the subsidiary's parent information.

14. Parent Name and TIN are located

Research for the posting of the return, TC 150 on IDRS.

15. The return is posted

Issue certification in the name of the subsidiary.

16. No return posted

Suspend certification application with Letter 3444.

When all the required information has been received and entered, and the system has verified that the common parent corporation has filed its required return, validate (099) status. Otherwise, manually verify the filing of the parent return and issue the certification. Issue certification using one of the corporate paragraphs:

COR.1120

COR.1120.SP

COR.1120.GR

COR.1120.RS

When the common parent corporation failed to file its required return, issue Letter 3444.

When the response to Letter 3444 indicates that the corporation is a newly established entity and the Corporate Charter is provided, issue Certification Form 6166.

When the applicant fails to provide the required information within 30 days (60 days overseas), close the application as a no reply.