- 3.11.26.4 Error Resolution - Instructions for Tax-Exempt Bonds
- 3.11.26.5 Entity Perfection - Tax-Exempt Bonds/Mortgage Credit Certificates Notification (Correspondence)/Notice of Defeasance/Student Loan Bonds
- 3.11.26.6 Accounting - General Information Relating to Tax-Exempt Bonds
- Exhibit 3.11.26-1 Julian Date Calendar Perpetual
- Exhibit 3.11.26-2 Due Date Chart
- Exhibit 3.11.26-3 Forms 8038, 8038-G, 8038-GC and 8038-T Prior Year Conversion Charts
- Exhibit 3.11.26-4 TEB "No Reply" for Non-IRI Issues
- Exhibit 3.11.26-5 Form 8038, Information Return for Tax-Exempt Private Activity Bonds,"T" Lines
- Exhibit 3.11.26-6 Form 8038-G, Information Return for Tax-Exempt Governmental Obligations, "T" Lines
- Exhibit 3.11.26-7 Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales, "T" lines
- Exhibit 3.11.26-8 Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate, "T" lines
- Exhibit 3.11.26-9 Form 8328, Carryforward Election of Unused Private Activity Bond Volume Cap, "T" lines
- Exhibit 3.11.26-10 Computer Condition Codes
- Exhibit 3.11.26-11 Form 8038 - Error Resolution Field Lines
- Exhibit 3.11.26-12 Form 8038-G - Error Resolution Field Lines
- Exhibit 3.11.26-13 Form 8038-GC - Error Resolution Field Lines
- Exhibit 3.11.26-14 Form 8038-T - Error Resolution Field Lines
- Exhibit 3.11.26-15 Form 8328 - Error Resolution Field Lines
- Exhibit 3.11.26-16 ERS Action Codes
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Error Code 380 displayed fields are:
0523 Proceeds-of-Entire-Issue-Amt 0529 Total-Proceeds-Amt 0530 Net-Non-Refnd-Proceeds-Amt 0530> Net-Non-Refnd-Proceeds-Amt-Computer
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Error Code 380 will generate if:
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An amount is present on Line 30 and Lines 23 and/or 29 are blank, or
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Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
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-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.85 and 3.11.26.4.11.85.1, Field 0523 correction procedures and see IRM 3.11.26.4.11.91 and 3.11.26.4.11.91.1 Field 0529 correction procedures and see IRM 3.11.26.4.11.92 and 3.11.26.4.11.92.1, Field 0530, correction procedures.
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Subtract Field 0529 from Field 0523 and enter the result in Field 0530.
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If correspondence was sent and no reply is received, enter CCC "3" in field 01CCC.
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If unable to perfect return enter the amount from Line 30 in Field 0523 and 0521B.
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Error Code 385 displayed fields are:
0523 Proceeds-of-Entire-Issue-Amt 0529 Total-Proceeds-Amt 0530 Net-Non-Refnd-Proceeds-Amt 0530> Net-Non-Refnd-Proceeds-Amt-Computer
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Error Code 385 will generate if:
-
An amounts are present on Lines 23 and/or 29 and Line 30 is blank, or
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Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
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-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.85, Proceeds of Entire Issue amount and correction, 3.11.26.4.11.91, Total Proceeds Amount and correction, and 3.11.26.4.11.92, Net non Refunding Proceeds Amount and correction.
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If the taxpayer has not computed the total amount by subtracting line 29 from 23, bring up the underprint in Field 0530.
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Error Code 390 displayed fields are:
0802 Doc-75-Aggregate-Sect146-Amt 0803 Doc-75-Tot-VC-Exchng-MCC-Amt 0804 Doc-75-Tot-VC-Allct-Bonds-Amt 0805 Doc-75-Total-Ded-Amt 0805> Doc-75-Total-Ded-Amt-Computer
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Error Code 390 will generate if:
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An amount is present on Line 5 and Lines 2-4 are blank, or
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Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
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-
Error Code 395 displayed fields are:
0802 Doc-75-Aggregate-Sect146-Amt 0803 Doc-75-Tot-VC-Exchng-MCC-Amt 0804 Doc-75-Tot-VC-Allct-Bonds-Amt 0805 Doc-75-Total-Ded-Amt 0805> Doc-75-Total Ded-Amt-Computer
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Error Code 395 will generate if:
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An amounts are present on Lines 2-4 and Line 5 is blank, or
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Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
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-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.116 through 3.11.26.4.11.119.1 correction procedures.
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If the taxpayer has not computed the total amount of Lines 2-4, bring up the underprint in Field 0805.
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Error Code 400 displayed fields are:
0801 Doc-75-Total-Volume-Cap-Amt 0805 Doc-75-Total-Ded-Amt 0806 Doc-75-Tot-Unused-Vol-Cap-Amt 0806> Doc-75-Tot-Unused-Vol-Cap-Amt-Computer
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Error Code 400 will generate if:
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An amount is present on Line 6 and Lines 5 and/or 1 are blank, or
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Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
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-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.115 and 3.11.26.4.11.115.1, Field 0801 correction procedures, and see IRM 3.11.26.4.11.119 and 3.11.26.4.11.119.1 Field 0805 correction procedures, and see IRM 3.11.26.4.11.120 and 3.11.26.4.11.120.1, Field 0806 correction procedures.
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Subtract Field 0805 from Field 0801 and enter the result in Field 0806.
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If correspondence was sent and no reply is received, enter CCC "3" in field 01CCC.
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If unable to perfect return enter the amount from Line 6 in Field 0806 and 0801.
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Error Code 405 displayed fields are:
0801 Doc-75-Total-Volume-Cap-Amt 0805 Doc-75-Total-Ded-Amt 0806 Doc-75-Tot-Unused-Vol-Cap-Amt 0806> Doc-75-Tot-Unused-Vol-Cap-Amt-Computer
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Error Code 405 will generate if:
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Amounts are present on Lines 5 and/or 1 and Line 6 is blank, or
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Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
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-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.115 and 3.11.26.4.11.115.1, Field 0801 correction procedures, and see IRM 3.11.26.4.11.119 and 3.11.26.4.11.119.1 Field 0805 correction procedures, and see IRM 3.11.26.4.11.120 and 3.11.26.4.11.120.1, Field 0806 correction procedures.
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If the taxpayer has not computed the total amount by subtracting line 5 from 1, bring up the underprint in Field 0806.
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Error Code 410 displayed fields are:
0806 Doc-75-Tot-Unused-Vol-Cap-Amt 0811 Doc-75-Tot-Carryforward-Amt 0806> Doc-75-Tot-Unused-Vol-CapAmt-Computer
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Error Code 410 will generate if:
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An amount is present on Line 11 and Line 6 is blank, or
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Line 11 is greater than line 6, and the taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
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-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.120 Field 0806 correction procedures, and see IRM 3.11.26.4.11.121 Field 0811 correction procedures.
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If correspondence was sent and no reply is received, enter CCC "3" in field 01CCC.
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If unable to perfect return enter a "1" in Fields 0806 and 0811.
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Error Code 415 displayed fields are:
0806 Doc-75-Tot-Unused-Vol-Cap-Amt 0811 Doc-75-Tot-Carryforward-Amt 0806> Doc-75-Tot-Unused-Vol-Cap-Amt-Computer
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Error Code 415 will generate if:
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An amount is present on Line 6 and 11 is blank, or
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Line 11 is greater than line 6 and the taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
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-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.120 Field 0806 correction procedures, and see IRM 3.11.26.4.11.121 Field 0811 correction procedures.
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If correspondence was sent and no reply is received, enter CCC "3" in field 01CCC.
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If unable to perfect return enter a "1" in Fields 0806 and 0811.
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Error Code 420 displayed fields are:
0812 Doc-75-Tot-Vol-Cap-Cal-Yr-Amt 0813 Doc-75-Tot-Sect142-Cal-Yr-Amt 0814 Doc-75-Unused-VC-Crryfwd-Amt 0814> Doc-75-Unused-VC-Crryfwd-Amt-Computer
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Error Code 420 will generate if:
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An amount is present on Line 14 and Lines 13 and/or 12 are blank, or
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Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
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-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.122 and 3.11.26.4.11.122.1, Field 0812 correction procedures, and see IRM 3.11.26.4.11.123 and 3.11.26.4.11.123.1 Field 0813 correction procedures, and see IRM 3.11.26.4.11.124 and 3.11.26.4.11.124.1, Field 0814 correction procedures.
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Subtract Field 0813 from Field 0812 and enter the result in Field 0814.
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If unable to perfect return enter the amount from Line 14 in Field 0812.
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Error Code 405 displayed fields are:
0812 Doc-75-Tot-Vol-Cap-Cal-Yr-Amt 0813 Doc-75-Tot-Sect142-Cal-Yr-Amt 0814 Doc-75-Unused-VC-Crryfwd-Amt 0814> Doc-75-Unused-VC-Crryfwd-Amt-Computer
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Error Code 425 will generate if:
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Amounts are present on Lines 13 and/or 12 and Line 14 is blank, or
-
Taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
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-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.122 and 3.11.26.4.11.122.1, Field 0812 correction procedures, and see IRM 3.11.26.4.11.123 and 3.11.26.4.11.123.1 Field 0813 correction procedures, and see IRM 3.11.26.4.11.124 and 3.11.26.4.11.124.1, Field 0814 correction procedures.
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If the taxpayer has not computed the total amount by subtracting line 13 from 12, bring up the underprint in Field 0814.
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Error Code 430 displayed fields are:
0814 Doc-75-Unused-VC-Crryfwd-Amt 0815 Doc-75-Elected-Crryfwrd-Amt 0814> Doc-75-Unused-VC-Crryfwrd-Amt-Computer
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Error Code 430 will generate if:
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An amount is present on Line 15 and Line 14 is blank, or
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Line 15 is greater than line 14, and the taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.124 Field 0814 correction procedures, and see IRM 3.11.26.4.11.125 Field 0815 correction procedures.
-
If correspondence was sent and no reply is received, enter CCC "3" in field 01CCC.
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If unable to perfect return enter a "1" in Fields 0814 and 0815.
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Error Code 435 displayed fields are:
0814 Doc-75-Unused-VC-Crryfwd-Amt 0815 Doc-75-Elected-Crryfwrd-Amt 0814> Doc-75-Unused-VC-Crryfwd-Amt-Computer
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Error Code 435 will generate if:
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An amount is present on Line 14 and 15 is blank, or
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Line 15 is greater than line 14 and the taxpayer amount differs from the computer figured amount by $1,000.00 or greater.
-
-
Correct any coding and transcription errors. See IRM 3.11.26.4.11.124 Field 0814 correction procedures, and see IRM 3.11.26.4.11.125 Field 0815 correction procedures.
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If correspondence was sent and no reply is received, enter CCC "3" in field 01CCC.
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If unable to perfect return enter a "1" in Fields 0814 and 0815.
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Error Code 999 displayed fields are:
01TXP Tax Period 01RPT Report Number
-
Error Code 999 will be generated for all returns that are in error status at the end of the processing year.
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Note:
As of October 1, 2003, this sections instructions do not pertain to MMC Forms 8329, 8330 or 8703. Please refer to the IRM 3.13.2.35 Forms 8329, 8330, and 8703 Overview
The entity area of Tax-Exempt Bond and Mortgage Credit Certificates, identifies the Issuers on the Business Master File (BMF).-
Issuer's Name and Address
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Issuer's Employer Identification Number (EIN)
Note:
There are NO package mail outs for Tax-Exempt Bond Forms. NO pre-printed labels exist for Forms 8038, 8038-G, 8038-GC, 8038-T and 8328.
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-
Perfect the Entity for Processing; e.g., EIN, name control and/or address.
-
Make all edit markings and Entity Control action trails in orange pen or pencil.
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Make correction to the name and EIN directly on the Form. Circle out any incorrect information. In addition, stamp and annotate actions taken in the left margin of the return.
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Always utilize CC INOLE on an EIN before taking any action.
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Perfect the Issuer's Name Control on the returns.
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The Name Control consists of four alpha and/or numeric characters, which are generally derived from the first name line. Underline these characters and continue processing.
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If the Issuer's name is different on IDRS, edit the correct Name Control on the return. It will not be necessary to correct the entire name line.
-
If a return is received with two or more name lines present, always edit the correct name control on the first name line.
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-
IMPORTANT: NO CHANGES of any kind will be made to entity area data on the Master File.
-
DO NOT input any name and/or address area information from any TEB or MCC forms.
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This applies to all Forms 8038, 8038-G, 8038-GC, 8038-T and 8328. (This is due to the fact that a number of the entities may share the same EIN if they are part of the same state or municipal organization.)
-
-
Perfection of the address is not necessary unless the mailing address (street or P.O. Box) cannot be identified or when a Form 8822 is received.
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Normally, addresses will not be updated (TC 016) from bond forms.
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If there is a P.O. Box and a street address, use the street address.
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Compare name control, EIN, address, city, state and zip code information on IDRS.
-
Make the necessary corrections and continue processing.
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If the information is the same, take no action and continue processing.
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-
Issuer's ZIP Code could be 5, 9, or 12 digits.
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If the ZIP Code is missing, check the attachments and perfect in the appropriate area.
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If not found on the attachments, research CC INOLE on IDRS or search the ZIP Code Directory (Doc 7475).
-
-
Returns with addresses in the following American possessions can be input.
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American Samoa (AS)
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Mariana Islands (MP)
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Puerto Rico (PR)
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Virgin Islands (VI)
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Guam (GU)
-
-
The EIN consists of nine digits and must be legible. The first two digits identify the district of application, based on the organization's location address.
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If the EIN is illegible and can be determined from attachments, circle out the incorrect entry and edit the correct EIN below or to the left of the circled entry.
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If the EIN is illegible and the EIN can not be determined from the attachments:
-
Research CC NAMEE and/or NAMEB using the route method if not within Ogden's Campus jurisdiction, to ensure the organization does not already have an EIN.
-
If it appears the organization may have an EIN, verify the EIN using CC ENMOD.
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If an EIN is found other than the EIN indicated on the Form, notify the Issuer of the correct EIN. Send a 147C/3910C letter.
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If an EIN is NOT found , contact the Issuer's representative by telephone for verification, (e.g., bond lawyer, attorney, representative, or person who signed the form). If no response, assign an EIN via CC ESIGN using the attachments on the returns. Suppress the notice and send a 147C/3910C letter informing the Issuer of the new EIN.
-
Caution:
Assign a new EIN only as a last resort.
-
-
If the Issuer indicates "pending " or "applied for" on the Tax-Exempt Bond in the EIN area, research for an EIN using CC NAMEE and/or NAMEB. Use route method if not within service center jurisdiction. If no EIN is found, assign an EIN following the procedures on page.
Note:
When assigning an EIN avoid abbreviating any of the words in the name line.
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When an EIN has dropped to the retention register or a record is not found while researching, reestablish the EIN on the Master File by inputting TC 000 using CC ENREQ or BNCHG.
-
When establishing a new account with TC 000, do not use a SSN.
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If an EIN is input with a TC 000 using CC ESIGN or BNCHG, the system will analyze the EIN input. If the EIN is greater than the ERAS EIN assignment range, a message will be placed on the screen with an asterisk next to the EIN.
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If the EIN is not within Assignment Range, research for another EIN for the Issuer. If another EIN is not located, assign an EIN following the procedures in (3) above.
-
It is perfectly legal for two entities to join together and issue one bond. In this instance, you may see two names in the Issuer's name line, and two EINs on the form.
-
If multiple EINs are present, research to determine:
IF THEN The Issuer's are two separate entities, Underline the first EIN and corresponding name control. Circle out the second EIN and corresponding name shown on the return. The Issuer has erroneously been assigned two EINs, Perform complete research. Use CC BMFOL for the EINs involved. Use CC INOLE for newly assigned EINs. Consolidate the two EINs by using CC ENREQ/BRCHG. When determining which EIN to retain ("TO" number):
1. Retain the EIN preferred by the Issuer.
2. If no preference is indicated, retain the lower EIN.
3. If one EIN is active and one is not, retain the active EIN.Note:
A CP 209 will generate to notify the Issuer of the Correct EIN, if the full consolidation is successful.
-
Correspondence received should be processed per the following instructions.
-
If the correspondence reveals that the Issuer should file a return, perform all necessary research to determine if an EIN was previously assigned.
-
If blank forms with attachments are received, research to determine an EIN.
If EIN is Then Found 1. Edit the EIN and Name Control on the blank returns and attach a print of INOLE.
2. Route to Code and Edit for processing.Not found 1. Contact the Issuer's representative by telephone. If no response, assign an EIN following procedure in IRM 3.11.26.5.4, Issuer's Employer Identification Number (EIN).
2. Route to Code and Edit for processing. -
If only correspondence is received, research to find an EIN.
-
If found, edit the EIN on the correspondence and attach a print of INOLE. Then route to Code and Edit for processing.
-
If no EIN is found contact the Issuer's representative by telephone. If unable to contact, treat the case as a no response. See IRM 3.11.26.5.4, Issuer's Employer Identification Number (EIN) .
-
-
If the Issuer is asking for a copy of their return, edit the EIN if necessary and route the request to the EO Photocopy Unit.
-
If EIN is not provided follow steps above.
-
If correspondence reveals a Mortgage Credit Certificate (MCC), Notice of Defeasance, or Student Loan Bond was previously submitted using the wrong EIN, research IDRS using the incorrect EIN on CC ENMOD to verify a fact of filing was previously posted. If a TC 971, Action Code 344, 345, or 314 are present, a reversal will need to be input.
-
To reverse an incorrect fact of filing posting, the following will need to be input on CC ENMOD:
-
MCC, TC 972 Action Code 344
-
Notice of Defeasance, TC 972 Action Code 345
-
Student Loan Bond, TC 972 Action Code 314
-
-
The following format may be referred to when completing the reversal:
-
Access CC ENMOD
-
Access CC REQ77 with the EIN on the first line, MFT 00 and Tax Period 000000 on the second line, and Name Control and Entry Code on the third line
-
Input TC>972 (on the FRM77 screen)
-
Input TRANS-DT>MMDDYYYY
Note:
TRANS-DT is the return received date or the return processable date, whichever is later.
-
Input TC 971/151-CD>34X or 314
-
Input Remarks: Reverse MCC, Notice of Defeasance, or Student Loan Bond posting
Example: REQ77 XX-XXXXXXX
00 000000
ABCD -
-
Input the following to the FRM77 screen:
-
TC>972
-
TRANS-DT>MMDDYYYY
-
TC971/151-CD>34X or 314
-
Remarks: Reverse MCC, Notice of Defeasance, or Student Loan Bond posting
-
-
Unpostables will be received or reassigned from the Unpostable function when research has not located another EIN for the name shown on the unpostable document.
-
Perform research on IDRS using CC NAMEB, NAMEE, and INOLE.
-
If unable to locate the EIN, contact the Issuer's representative by telephone. If unable to contact, assign an EIN.
-
If the entity information of the document does not match Master File records for the EIN, contact the Issuer's representative by telephone. If unable to contact, assign an EIN.
-
If you locate the EIN on NAMEB or NAMEE, use BNCHG with TC 000 to establish the account on the Master File. Initiate a 147C/3910C letter to the Issuer.
-
If a better EIN is found using CC INOLE, "6" code the unpostable.
-
If command code NAMEB shows the account as "P" or CC ENMOD shows a dummy account, resulting from a reject or unpostable action; use BNCHG with TC 000 to establish the account on Master File.
-
For additional information, see IRM 3.12.278, Exempt Organization Unpostable Resolution .
-
Forms 8038-R are not sent through pipeline processing. They are received and controlled on AIMS by EO Accounts. If Form 8038-R is received in Accounting, forward the refund request to EO Accounts, M/S 6710.
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Occasionally the Field will enter into closing agreements with bond Issuers after performing an audit. Closing agreements received before May 2002 were housed on the RICS system and maintained by Revenue Accounting. As of January 2004, all closing agreements including the agreements received prior to May 2002, have been processing to the Master File.
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Prior to March 2001, when an Arbitrage payment was received, the remittance was journalized into the 6400 "Miscellaneous Revenue Collections" account. (Treasury Account Symbols 20–3220) The package included:
-
Original and two copies of Form 2221 with a copy a Form 8038-T.
-
Encode tape with Form 784.
-
White memo copy of deposit ticket.
The Deposit Unit kept the yellow copy of the deposit ticket.
-
-
Once journaled, the package was forwarded to the Bank Adjustment/Dishonored Check unit to have the return & payment controlled onto the RICS system. Any returns and payments processed prior to March 2001 should be located on the RICS system.
-
Beginning March 2001, Forms 8038-T and their remittance began posting to Master File.
-
When Remittance is received with Form 8038-T, Receipt and Control will prepare a Form 3244 and assign a Report Number (if not present) within the range of 700 - 799 for each return. The prepared Form 3244 is then processed through Manual Exception Processing to Master File as follows:
-
BMF
-
Tax Class 3
-
Document Code 17
A Deposit Ticket is prepared with Treasury Account Symbols 20–3220.
-
DAY | JAN | FEB | MAR | APR | MAY | JUN | JUL | AUG | SEP | OCT | NOV | DEC | DAY |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 001 | 032 | 060 | 091 | 121 | 152 | 182 | 213 | 244 | 274 | 305 | 335 | 1 |
2 | 002 | 033 | 061 | 092 | 122 | 153 | 183 | 214 | 245 | 275 | 306 | 336 | 2 |
3 | 003 | 034 | 062 | 093 | 123 | 154 | 184 | 215 | 246 | 276 | 307 | 337 | 3 |
4 | 004 | 035 | 063 | 094 | 124 | 155 | 185 | 216 | 247 | 277 | 308 | 338 | 4 |
5 | 005 | 036 | 064 | 095 | 125 | 156 | 186 | 217 | 248 | 278 | 309 | 339 | 5 |
6 | 006 | 037 | 065 | 096 | 126 | 157 | 187 | 218 | 249 | 279 | 310 | 340 | 6 |
7 | 007 | 038 | 066 | 097 | 127 | 158 | 188 | 219 | 250 | 280 | 311 | 341 | 7 |
8 | 008 | 039 | 067 | 098 | 128 | 159 | 189 | 220 | 251 | 281 | 312 | 342 | 8 |
9 | 009 | 040 | 068 | 099 | 129 | 160 | 190 | 221 | 252 | 282 | 313 | 343 | 9 |
10 | 010 | 041 | 069 | 100 | 130 | 161 | 191 | 222 | 253 | 283 | 314 | 344 | 10 |
11 | 011 | 042 | 070 | 101 | 131 | 162 | 192 | 223 | 254 | 284 | 315 | 345 | 11 |
12 | 012 | 043 | 071 | 102 | 132 | 163 | 193 | 224 | 255 | 285 | 316 | 346 | 12 |
13 | 013 | 044 | 072 | 103 | 133 | 164 | 194 | 225 | 256 | 286 | 317 | 347 | 13 |
14 | 014 | 045 | 073 | 104 | 134 | 165 | 195 | 226 | 257 | 287 | 318 | 348 | 14 |
15 | 015 | 046 | 074 | 105 | 135 | 166 | 196 | 227 | 258 | 288 | 319 | 349 | 15 |
16 | 016 | 047 | 075 | 106 | 136 | 167 | 197 | 228 | 259 | 289 | 320 | 350 | 16 |
17 | 017 | 048 | 076 | 107 | 137 | 168 | 198 | 229 | 260 | 290 | 321 | 351 | 17 |
18 | 018 | 049 | 077 | 108 | 138 | 169 | 199 | 230 | 261 | 291 | 322 | 352 | 18 |
19 | 019 | 050 | 078 | 109 | 139 | 170 | 200 | 231 | 262 | 292 | 323 | 353 | 19 |
20 | 020 | 051 | 079 | 110 | 140 | 171 | 201 | 232 | 263 | 293 | 324 | 354 | 20 |
21 | 021 | 052 | 080 | 111 | 141 | 172 | 202 | 233 | 264 | 294 | 325 | 355 | 21 |
22 | 022 | 053 | 081 | 112 | 142 | 173 | 203 | 234 | 265 | 295 | 326 | 356 | 22 |
23 | 023 | 054 | 082 | 113 | 143 | 174 | 204 | 235 | 266 | 296 | 327 | 357 | 23 |
24 | 024 | 055 | 083 | 114 | 144 | 175 | 205 | 236 | 267 | 297 | 328 | 358 | 24 |
25 | 025 | 056 | 084 | 115 | 145 | 176 | 206 | 237 | 268 | 298 | 329 | 359 | 25 |
26 | 026 | 057 | 085 | 116 | 146 | 177 | 207 | 238 | 269 | 299 | 330 | 360 | 26 |
27 | 027 | 058 | 086 | 117 | 147 | 178 | 208 | 239 | 270 | 300 | 331 | 361 | 27 |
28 | 028 | 059 | 087 | 118 | 148 | 179 | 209 | 240 | 271 | 301 | 332 | 362 | 28 |
29 | 029 | 088 | 119 | 149 | 180 | 210 | 241 | 272 | 302 | 333 | 363 | 29 | |
30 | 030 | 089 | 120 | 150 | 181 | 211 | 242 | 273 | 303 | 334 | 364 | 30 | |
31 | 031 | 090 | 151 | 212 | 243 | 304 | 365 | 31 |
FORMS 8038 and 8038-G | |
---|---|
Quarter Ending Date | DUE DATE |
March 31 | 05/15 |
June 30 | 08/15 |
September 30 | 11/15 |
December 31 | 02/15 |
Form 8038-GC Part II Description of Obligations "Single Issue" Box is Checked |
|
---|---|
Quarter Ending Date | Due Date |
March 31 | 05/15 |
June 30 | 08/15 |
September 30 | 11/15 |
December 31 | 02/15 |
Form 8038-GC Part II Description of Obligations "Consolidated Basis" Box is Checked |
|
---|---|
Tax period | Due Date |
January - December | 02/15 of the following year |
Form 8038-GC Part II Description of Obligations "Neither box is Checked, see IRM 3.11.26.3.27(7) Part II designation of obligations, single or consolidated box and see IRM 3.11.26.3.27(9) Part line 8b and" |
|
---|---|
If | Then |
PRIOR to EDITING Line 8b has a specific date and/or month entered other than 01/01/XXXX Example: 03/15/2006 or 03/2006 |
consider a "single issue" and follow the due date chart for "single issue box is checked" above and Check the" single issue" box. |
Prior to Editingthe filer's original entry on Part II, line 8b has the specific date of 01/01/XXXX Example: 01/01/2008 |
edit an "X" in the Consolidated Basis box |
PRIOR to EDITING Line 8b has only a year entered Example: 2006 |
consider a "consolidated basis" and follow the due date chart for "consolidated basis box is checked" above and Check the "Consolidated basis" box. |
FORM 8328 | |
---|---|
TAX PERIOD | DUE DATE |
January — December |
02/15 of the following year |
Form 8038-T, Part II completed | |
---|---|
If | Then |
the received date is within 60 days of the line 12 date | consider timely filed. |
the received date is more than 60 days after the line 12 date | consider late filed and see IRM 3.11.26.3.10. |
if there is no date entered on line 12 | consider late filed and see IRM 3.11.26.3.10. |
Form 8038-T, Part III, line 16 has the following: | |
---|---|
If | Then |
there is no box checked on line 16 | consider late filed and see IRM 3.11.26.3.10. |
there is a box checked on line 16 | compute the due date by adding as follows: |
Date of Issue (line 6) + the number of months that coincide with the box checked on line 16 + 3 months = Due date Example: 01-17-2000 (date of issue) + 18 (18 months box checked) + 3 months = 10-17-2001 (return due date) |
Mortgage Election Credit Certificates are due December 31 of the year in which the election is made.
Notice of Defeasance are due within 90 days of the date of the establishment of the defeasance escrow.
Student Loan Bond Notifications are due prior to the issuance of the taxable bond.
Form 8038 Conversion Chart |
|||||
---|---|---|---|---|---|
1984 Line Numbers |
1993 & 1995 Line Numbers |
1999, 2000 & 2002 Line Numbers |
Convert to 2007 Line Numbers |
||
13d | 9a | 11a | 11a | ||
N/A | 9b | 11b | 11b | ||
N/A | 9c | N/A | N/A | ||
13g | 9d | 11c | 11c | ||
13e | 9e | 11d | 11d | ||
N/A | 9f | 11e | 11e | ||
13a | 9g | 11f | 11f | ||
N/A | 9h | 11g | 11g | ||
11, 13b, 13c, 13f, 13h, 13k | 9m | 11h | 11h | ||
N/A | 1993 = N/A | 1995 = 9n | 11i | 11i | |
N/A | N/A | 11j | 11j | ||
N/A | N/A | 11k | 11k | ||
N/A | N/A | 1999/2000 = N/A | 2002 = 11l | 11l | |
N/A | N/A | 1999/2000 = N/A | 2002 = 11m contains "Green Bonds" or similar | 11m | |
N/A | N/A | N/A | 11n | ||
N/A | N/A | 1999/2000 = N/A | 2002= 11m contains "Gulf Opportunity Zone Bond" or similar | 11o | |
N/A | N/A | 1999/2000 = N/A | 2002 = 11m contains "Liberty Bond" or similar | 11p | |
10, 13i, 13j | 1993 = N/A | 1995 = 9c, 9i, 9j, 9k, 9l |
1999/2000 = 11l | 2002 = 11m (no wording similar to above llm | 11q |
8 | 10 | 12 | 12a | ||
N/A | N/A | N/A | 12b | ||
9 | 11 | 13 | 13 | ||
12 | 12 | 14 | 14 | ||
7 | 13 | 15 | 15 | ||
N/A | 14 | 16 | 16 | ||
N/A | 15 | 17 | 17 | ||
N/A | 16 | 18 | 18 | ||
N/A | 17 | 19 | 19 | ||
N/A | N/A | 1999/2000 = N/A | 2002 = 20 contains "Gulf Opportunity Zone Bond " or similar | 20a | |
N/A | N/A | N/A | 20b | ||
N/A | 18 | 20 no wording similar to line 20 above | 20c | ||
14(A) | 19(a) | 21(a) | 21(a) | ||
14(B) | 20 (c)
Note:If 20(c) is blank, and 19(c) has an amount, edit the amount from 19(c) to 20(c). Note:Delete Lines 20(d), 20(e), 20(f) and 20(g), if present. |
21(b) | 21(b) | ||
N/A | 20(d)
Note:If 20(d) is blank, and 19(d) has an amount, edit the amount from 19(d) to 20(d). |
21(c) | 21(c) | ||
15 | 20(e)
Note:If 20(e) is blank, and 19(e) has an amount, edit the amount from 19(e) to 20(e). |
21(d) | 21(d) | ||
N/A | 20(f)
Note:If 20(f) is blank, and 19(f) has an amount, edit the amount from 19(f) to 20(f). |
21(e) | 21(e) | ||
N/A | 21 | 22 | 22 | ||
17 | 22 | 23 | 23 | ||
18 | 23 | 24 | 24 | ||
N/A | 24 | 25 | 25 | ||
19 | 25 | 26 | 26 | ||
20 | 26 | 27 | 27 | ||
N/A | N/A | 28 | 28 | ||
N/A | 27 | 29 | 29 | ||
21 | 28 | 30 | 30 | ||
22(f) | 29(a) | 31(a) | 31(a) | ||
N/A | 29(b) | 31(b) | 31(b) | ||
N/A | 29(c) | 31(c) | 31(c) | ||
N/A | 29(d) | 31(d) | 31(d) | ||
22(g) | 29(e) | 31(e) | 31(e) | ||
24a) code | 30(a) code | 32(a) code | 32(a) Code | ||
24(a) amount | 30(a) amount | 32(a) amount | 32(a) amount | ||
24(b) code | 30(b) code | 32(b) code | 32(b) code | ||
24(b) amount | 30(b) amount | 32(b) amount | 32(b) amount | ||
N/A | 31 | 33 | 33 | ||
N/A | N/A | 34 | 34 | ||
N/A | 32 | 35 | 35 | ||
N/A | 33 | 36 | 36 | ||
28 | 34 | 37 | 37 | ||
N/A | N/A | 38 | 38 | ||
N/A | 36 | 39 | 39 | ||
N/A | N/A | 40 | 40 | ||
N/A | N/A | 41 ckbx | 41 ckbx | ||
N/A | N/A | 41 name | 41 name | ||
N/A | N/A | 41 EIN | 41 EIN | ||
N/A | 37 | 42 | 42 | ||
N/A | 1993 = 38 | 1995 = 39 | 43 | 43 | |
N/A | N/A | 44 | 44 | ||
N/A | 39(a)_ | 44(a) | 44(a) | ||
N/A | 39(b) | 44(b) | 44(b) | ||
N/A | 39(c) | 44(c) | 44(c) | ||
N/A | 39(d) | 44(d) | 44(d) | ||
N/A | 41(a) | 45(a) | 45(a) | ||
N/A | 41(b) | 45(b) | 45(b) | ||
N/A | N/A | 46(a) | 46(a) | ||
N/A | N/A | 46(b) | 46(b) | ||
N/A | N/A | 47 | 47 | ||
The following lines were not converted and must be edited as follows: | |||||
16 | N/A | Delete line number | Delete line number | ||
23 | N/A | Delete line number | Delete line number | ||
25 | N/A | Delete line number | Delete line number | ||
26 | N/A | Delete line number | Delete line number | ||
27 | N/A | Delete line number | Delete line number | ||
29 | N/A | Delete line number | Delete line number | ||
Part VIII lines 1-4 | N/A | Delete line number | Delete line number |
Form 8038-G Conversion Chart |
||
---|---|---|
1993 Line Numbers |
1995 Line Numbers |
Convert to 1999 & 2000 Line Numbers |
9–18 | 9–18 | 11–20 |
19(a) | 19(a) | 21(a) |
20(c)
Note:If 20(c) is blank, and 19(c) has an amount, edit the amount from 19(c) to 20(c). |
20(c)
Note:If 20(c) is blank, and 19(c) has an amount, edit the amount from 19(c) to 20(c). |
21(b) |
20(d)
Note:If 20(d) is blank, and 19(b) has an amount, edit the amount from 19(d) to 20(d). |
20(d)
Note:If 20(d) is blank, and 19(d) has an amount, edit the amount from 19(d) to 20(d). |
21(c) |
20(e)
Note:If 20(e) is blank, and 19(e) has an amount, edit the amount from 19(e) to 20(e). |
20(e)
Note:If 20(e) is blank, and 19(e) has an amount, edit the amount from 19(e) to 20(e). |
21(d) |
20(f)
Note:If 20(f) is blank, and 19(f) has an amount, edit the amount from 19(f) to 20(f). |
20(f)
Note:If 20(f) is blank, and 19(f) has an amount, edit the amount from 19(f) to 20(f). |
21(e) |
21 | 21 | 22 |
22 | 22 | 23 |
23 | 23 | 24 |
24 | 24 | 25 |
25 | 25 | 26 |
26 | 26 | 27 |
N/A | 27 | 28 |
27 | 28 | 29 |
28 | 29 | 30 |
29 | 30 | 31 |
N/A | 31 | 32 |
30 | 32 | 33 |
31 | 33 | 34 |
32 | 34 | 35 |
N/A | 36(a) | 36(a) |
N/A | 36(b) | 36(b) |
34(a) | 37(a) | 37(a) |
34(b) ckbx | 37(b) ckbx | 37(b) ckbx |
N/A | N/A | 38 |
35 | 38 | 39 |
N/A | 39 | 40 |
33 | 35 | Delete line number |
Form 8038-GC Conversion Chart |
||
---|---|---|
1993 & 1995 Line Numbers |
1999 & 2000 Line Numbers |
Convert to 2009 Line Numbers |
Right of Line 4 | 5 | 5 |
5 | 8a | 8a |
N/A | 8b | 8b |
N/A | N/A | 9a |
N/A | N/A | 9b |
N/A | N/A | 9c |
N/A | N/A | 9d |
N/A | N/A | 9e |
N/A | N/A | 9f |
N/A | N/A | 9g |
N/A | N/A | 9h |
8c | 9a | 9i |
8d | 9b | 9j |
N/A | N/A | 9k |
N/A | 10 | 10 |
N/A | 11 | Delete line number |
9 | 12 | 11 |
N/A | N/A | 13 |
8a | Delete line number | Delete line number |
8b | Delete line number | Delete line number |
Form 8038-T Conversion Chart |
||||||
---|---|---|---|---|---|---|
1989 Line Numbers |
1993 Line Numbers |
1995 Line Numbers |
1999 Line Numbers |
2001 Line Numbers |
2002 Line Numbers |
Convert to 2005 Line Numbers |
N/A | 9 | 9 | 11 | 11 | 11 | 11 |
123 | 14 | N/A | N/A | 17 | N/A | 12 |
N/A | N/A | N/A | N/A | N/A | 17 | 13 |
N/A | N/A | N/A | 12 | 12 | 16 | 14 |
N/A | N/A | N/A | N/A | N/A | N/A | 15 |
N/A | 16 | 18 | 21 | 21 | 20 | 16 |
N/A | 19 (1st set of dotted lines) | 21 (1st set of dotted lines) | 24 (1st set of dotted lines) | 24 (1st set of dotted lines) | 23 | 17 |
N/A | 18 | 20 | 23 | 23 | 22 | 18 |
N/A | 19 (2nd set of dotted lines) | 21 (2nd set of dotted lines) | 24 2nd set of dotted lines) | 24 (2nd set of dotted lines) | 24 | 19 |
N/A | N/A | N/A | N/A | N/A | N/A | 20 |
N/A | 20 | 22 | 25 | Add 19 and 25 | Add 18 and 25 | 21 |
N/A | N/A | N/A | 26 | Add 20 and 26 | Add 19 and 26 | 22 |
11A | 13 | 14 | 16 | 16 | 27 | 23 |
N/A | N/A | N/A | N/A | N/A | N/A | 24 |
N/A | N/A | N/A | N/A | N/A | N/A | 25 |
N/A | N/A | N/A | N/A | N/A | N/A | 26 |
N/A | N/A | N/A | N/A | N/A | N/A | 27 |
N/A | N/A | N/A | N/A | N/A | N/A | 28 |
N/A | N/A | 29 | 33 | 33 | 34 | 29 |
N/A | N/A | N/A | N/A | N/A | N/A | 30 |
N/A | N/A | N/A | N/A | N/A | N/A | 31 |
N/A | N/A | N/A | N/A | N/A | N/A | 32 |
The following lines were not converted and must be edited as follows: | ||||||
N/A | N/A | 12 | N/A | N/A | 12 | Delete line number |
13 | N/A | 13 | 13 | 13 | 13 | Delete line number |
14 | N/A | N/A | 14 | 14 | 14 | Delete line number |
15 | 15 | 15 | 15 | 15 | 15 | Delete line number |
16 | N/A | 16 | N/A | N/A | N/A | Delete line number |
17 | 17 | 17 | 17 | N/A | N/A | Delete line number |
18 | N/A | N/A | 18 | 18 | N/A | Delete line number |
19 | N/A | 19 | 19 | N/A | N/A | Delete line number |
20 | N/A | N/A | 20 | N/A | N/A | Delete line number |
21 | 21 | N/A | N/A | N/A | 21 | Delete line number |
N/A | 22 | N/A | 22 | 22 | N/A | Delete line number |
N/A | 23 | 23 | N/A | N/A | N/A | Delete line number |
N/A | 24 | 24 | N/A | N/A | N/A | Delete line number |
N/A | 25 | 25 | N/A | N/A | N/A | Delete line number |
N/A | 26 | 26 | N/A | N/A | N/A | Delete line number |
N/A | N/A | 27 | 27 | 27 | N/A | Delete line number |
N/A | N/A | 28 | 28 | 28 | 28 | Delete line number |
N/A | N/A | N/A | 29 | 29 | 29 | Delete line number |
N/A | N/A | 30 | 30 | 30 | 30 | Delete line number |
N/A | N/A | 31 | 31 | 31 | 31 | Delete line number |
N/A | N/A | 32 | 32 | 32 | 32 | Delete line number |
N/A | N/A | 33 | N/A | N/A | 33 | Delete line number |
N/A | N/A | 34 | 34 | 34 | N/A | Delete line number |
N/A | N/A | 35 | 35 | 35 | 35 | Delete line number |
N/A | N/A | N/A | 36 | 36 | 36 | Delete line number |
N/A | N/A | N/A | 37 | 37 | 37 | Delete line number |
N/A | N/A | N/A | 38 | 38 | 38 | Delete line number |
N/A | N/A | N/A | 39 | 39 | 39 | Delete line number |
N/A | N/A | N/A | N/A | N/A | 40 | Delete line number |
Enter " CCC 3" for all no-replies. | |
---|---|
Correspondence Issues | No-Reply Procedures |
ALL FORMS | |
Early Filed Returns | Enter the signature date as the tax period. If the signature date is missing, enter the results of the IRS received date minus ten days. |
FORM 8038 | |
Issue Amount | Enter "1" in Field 0220C. |
Maturity Date | Leave blank and continue processing. |
Entire Issue Price | Enter "1" in Field 0321B. |
Net Non Refunding Proceeds Amount | Edit line 29 to equal line 23 by reducing amounts on lines 24–28 beginning with line 24, line 25 and so on. Subtract line
29 from 23 and edit "zero"
on line 30, and send photocopy to TEB CPM at: Internal Revenue Service Attn: Steven Chamberlin SE:T:TEB:CPM 1122 Town and Country Commons, Room 128 Chesterfield, MO 63017 continue processing original |
FORM 8038–G | |
First Issue Amount | Enter "1" in Field 0518. |
Maturity Date | Leave blank and continue processing. |
Entire Issue Price | Enter "1" in Field 0521B. |
Net Non Refunding Proceeds Amount | Edit line 29 to equal line 23 by reducing amounts on lines 24–28 beginning with line 24, line 25 and so on. Subtract line
29 from 23 and edit "zero"
on line 30, and send photocopy to TEB CPM at: Internal Revenue Service Attn: Steven Chamberlin SE:T:TEB:CPM 1122 Town and Country Commons, Room 128 Chesterfield, MO 63017 continue processing original |
FORM 8038-GC | |
Entire Issue Price | Enter "1" in Field 078A. |
FORM 8038-T | |
Date of Issue | Enter signature date. If the signature date is missing, enter the IRS received date minus ten days. |
Entire Issue Price | Enter "1" in Field 0311. |
FORM 8328 | |
Total Volume Cap | Enter "1" in Field 0801. |
Unused Volume Cap | Enter "1" in Field 0806. |
COMPUTER CONDITION CODES | |||
---|---|---|---|
CCC | DEFINITION | USE IF | FOR FORM(S) |
D | Reasonable Cause for Failure to Pay Timely | Untimely paid return and Reasonable Cause is established in accordance with Revenue Procedure 90-11. See IRM 3.11.26.3.17, Reasonable Cause.Note:If prepaid penalty is included, DO NOT use Condition Code "D." |
8038-T |
F | Final Return | Return indicates it is a "Final." | 8038-T |
G | Amended Return | See IRM 3.11.26.3.7, Amended Returns. | 8038 8038-G 8038-GC 8038-T 8328 |
R | Reasonable Cause for Failure to File Return Timely | Untimely filed return and Reasonable Cause is established in accordance with Revenue Procedures 88-10, 2002-48, or 90-11. See IRM 3.11.26.3.17, Reasonable Cause. | 8038 8038-G 8038-GC 8038-T |
3 | No Reply | Input by Rejects when the taxpayer does not reply to our correspondence. | 8038 8038-G 8038-GC 8038-T 8328 |
7 | Reasonable Cause was considered and denied | Reasonable Cause was not granted. See IRM 3.11.26.3.17, Reasonable Cause. | 8038 8038-G 8038-GC 8038-T |
Return was referred to TEB Compliance and Program Management. | Return referred to TEB Compliance and Program Management for late filing consideration. See IRM 3.11.26.3.10, Delinquent Return or Payment. |
Area | Code | Description | Suspense Period | Valid for C&E | Valid with SSPND from Error Correction | Valid with SSPND from Suspense Correction |
---|---|---|---|---|---|---|
001 | Input Document | 00 | no | yes | no | |
211 | First Correspondence | 30 | yes | yes | yes | |
212 | Second Correspondence | 25 | yes | yes | yes | |
213 | To other than Taxpayer | 30 | yes | yes | yes | |
215 | International | 45 | yes | yes | yes | |
225 | Signature Only | 45 | yes | yes | yes | |
226 | Signature Only (International) | 90 | yes | yes | yes | |
In-House Research | 310 | Statute Control | 10 | yes | yes | yes |
320 | Entity Control | 10 | yes | yes | yes | |
Criminal Investigation | 331 | Protest Review | 03 | yes | yes | no |
332 | QRDT Review | 03 | yes | yes | no | |
333 | Prompt Audit | 10 | yes | yes | yes | |
334 | Joint Committee | 10 | yes | yes | yes | |
335 | Protest Case | 10 | yes | yes | yes | |
336 | QRDT Case | 10 | yes | yes | yes | |
337 | Other CID | 10 | yes | yes | yes | |
Accounting | 341 | Manual Refund | 10 | yes | yes | yes |
342 | Verification of Credits | 10 | yes | yes | yes | |
343 | Other Accounting | 10 | yes | yes | yes | |
344 | Manual Refund-ERS | 00 | no | yes | yes | |
KIF/MFTRA Research | 351 | TIN Research | 00 | no | yes | yes |
352 | Name Research | 03 | yes | yes | yes | |
353 | Address Research | 03 | yes | yes | yes | |
354 | Filing Requirements | 03 | yes | yes | yes | |
355 | Research | 05 | yes | yes | yes | |
360 | Other MFTRA Research | 10 | yes | yes | yes | |
370 | Other Research Examination | 10 | yes | yes | yes | |
Management Suspense | 410 | Technical Assistance | 00 | no | yes | no |
420 | Management Suspense A | 05 | yes | yes | yes | |
430 | Management Suspense B | 10 | yes | yes | yes | |
440 | Management Suspense C | 15 | yes | yes | yes | |
450 | Management Suspense D | 20 | yes | yes | yes | |
460 | Management Suspense E | 25 | yes | yes | yes | |
470 | Complex Error Codes | 00 | no | yes | no | |
480 | Early Filed Suspense | 150 | yes | yes | yes | |
490 | System Problem | 05 | no | yes | yes | |
Missing Document | 510 | Missing Document | 00 | yes | no | no |
511 | Missing Document - 1st Suspense | 25 | no | yes | yes | |
512 | Missing Document - 2nd Suspense | 20 | no | no | yes | |
513 | Missing Document - 3rd Suspense | 20 | no | no | yes | |
515 | Missing Document Short Term | 00 | no | yes | yes | |
Rejects | 610 | Renumber | 00 | yes | yes | no |
611 | Remittance Renumber | 00 | yes | yes | yes | |
620 | NMF Non-ADP | 00 | yes | yes | no | |
630 | Reinput | 00 | no | yes | no | |
640 | Void | 00 | yes | yes | no | |
650 | Assistant Commissioner (International) (ACI) | 00 | yes | yes | no | |
660 | Data Control Delete (TEP Delete) | 00 | no | no | no | |
670 | Rejected Missing Document | 00 | no | no | no | |
Duplicate DLN (Computer Generated Codes) | 700 | Stop Block DLN | 00 | no | no | no |
711 | Dup. Doc DLN from Document Perfection | 00 | no | no | no | |
712 | Dup. Doc DLN from Error Correction | 00 | no | no | no | |
713 | Dup. Doc DLN from Unpostables | 00 | no | no | no | |
714 | Dup. Doc DLN from Unworkable Suspense | 00 | no | no | no | |
715 | Dup. Doc DLN from Workable Suspense | 00 | no | no | no | |
Unpostable Record (Computer Generated Codes) | 900 | Unpostable Record (Computer Generated Code) | 00 | no | no | no |