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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 21. Credit and Account Transfers

3.12.21  Credit and Account Transfers

3.12.21.1  (01-01-2009)
Introduction

  1. This section provides instructions for correcting error registers of various credit and account transfers, including account adjustments and reactivation of retention register accounts.

  2. Initial processing of the requests for these transfers and preparation of the input documents is described in IRM 3.17.243, Miscellaneous Accounting (for Form 3552), in SC and MCC Accounting and Data Control.

3.12.21.2  (01-01-2009)
General Error Correction Procedures

  1. This section describes the various error conditions, how they are identified on the registers, the action codes, and how they are used to resolve these conditions.

3.12.21.2.1  (01-01-2009)
Error Register

  1. General descriptions of the contents, format and correction method of the error register are provided in IRM 3.12.37, General Instructions.

  2. Action Codes—every action taken on the error register requires the use of an action code. The Action Code is entered to the left of the section number being worked. The valid action codes for the error register are as follows:

    1. Action Code 3— (See Figure 3.12.21-1.)

      Figure 3.12.21-1

      This image is too large to be displayed in the current screen. Please click the link to view the image.

    2. Action Code 4— (See Figure 3.12.21-2.)

      Note:

      This action code is not valid for Section 01.

      Figure 3.12.21-2

      This image is too large to be displayed in the current screen. Please click the link to view the image.

    3. Action Code 5— (See Figure 3.12.21-3.)

      Figure 3.12.21-3

      This image is too large to be displayed in the current screen. Please click the link to view the image.

    4. Action Code 6— (See Figure 3.12.21-4.)

      Figure 3.12.21-4

      This image is too large to be displayed in the current screen. Please click the link to view the image.

    5. Action Code 7— (See Figure 3.12.21-5.)

    Figure 3.12.21-5

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.21.2.2  (01-01-2009)
Types of Error Conditions

  1. The types of error conditions you will encounter include validity, terminus, extraneous section, and missing section. This section will provide descriptions of and resolution instructions for each condition.

3.12.21.2.2.1  (01-01-2009)
Validity Errors

  1. Validity errors are identified either because a field, which must contain data, is blank, or because the computer identified invalid characters within that field. Fields are validity checked to ensure correct data before transmittal to the master file. Each field that is found invalid is identified on the register with a asterisk (*) before the alpha field designator.

  2. Correct as follows:

    1. Compare the data on the register with the document being processed.

    2. Correct any transcription errors.

    3. If no corrections are necessary, use Action Code 7.

3.12.21.2.2.2  (01-01-2009)
Terminus Errors

  1. A terminus error results when there is a non-numeric character in a numeric field, or when the format of the section is incorrect.

  2. Terminus errors are identified by two asterisks (**) to the left of the section number. (See Figure 3.12.21-6.)

    Figure 3.12.21-6

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  3. Correct as follows:

    1. Compare the data on the register with the document being processed.

    2. Correct any transcription errors.

    3. If no corrections are necessary, use Action Code 7.

3.12.21.2.2.3  (01-01-2009)
Extraneous Sections

  1. Extraneous sections are identified by a single pound (#) sign in front of the section. (See Figure 3.12.21-7.)

    Figure 3.12.21-7

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  2. Correct as follows:

    1. Compare the data on the register with the document being processed.

    2. Correct any transcription errors.

    3. If the section is truly not needed to process the record, delete the section with Action Code 4.

    Note:

    SECTION 01 IS A REQUIRED SECTION AT ALL TIMES. DO NOT ATTEMPT TO DELETE SECTION 01 WITH ACTION CODE 4.

3.12.21.2.2.4  (01-01-2009)
Missing Sections

  1. Missing sections are identified by an asterisk to the left of the section number with the alpha field designator for the section printed on the error register.(See Figure 3.12.21-8.)

    Figure 3.12.21-8

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  2. Correct as follows:

    1. Compare the data on the register with the document being processed.

    2. Correct any transcription errors.

  3. If a section not identified as a missing section must be added, use Action Code 5.

    1. Enter on the register only the fields which will contain data.

    2. The fields must be entered on the register in alphabetical order by alpha field designator.

3.12.21.2.2.5  (01-01-2009)
Invalid Correction Attempt

  1. An invalid correction attempt is indicated by a "AA" printed to the right of the DLN (Document Locator Number) in the title line of the error register. For a complete description of invalid correction attempts, see IRM 3.12.37, SC Error Resolution Systems.

  2. Correct as follows:

    1. Correct all errors identified on the error register as if no attempt had been made to correct it before. If necessary, examine the corrections on the prior error register.

    2. If all the fields are correct on the error register, enter an Action Code 7 to the left of section 01 on the error register.

3.12.21.3  (01-01-2009)
Input Documents—General Explanation

  1. This section describes the concept of non-ADP as it relates to the various master files document (e.g., for IMF, BMF, and IRAF). Also described are the input documents (i.e., Forms 3413 and 3552) used to re-establish accounts to or transfer assessments to or between these files.

3.12.21.3.1  (01-01-2009)
Non-ADP Document

  1. A non-ADP document is a document being processed for a tax period that ended before the ADP (Automated DATA Processing) system was in place for the particular document.

  2. When a document is for a non-ADP period, reject, using Action Code 3. Prepare Form 4227 (Intra-SC Reject or Routing Slip), and process as Non Master File (NMF).

3.12.21.3.2  (01-01-2009)
Form 3413—Transcription List

  1. Form 3413, Transcription List (Account Transfer-In), with Doc Code 51 or 52 is used to transfer into the Master File a list of all transaction codes, dates and amounts on a single record. All money amounts are entered in dollars and cents.

  2. These documents are prepared for accounts which have been either on Non Master File (NMF) or had been previously on the master file and were transferred out using Transaction Code (TC) 400. (See Figure 3.12.21-9) See IRM 3.12.37.0, General Instructions.

    Figure 3.12.21-9

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3.12.21.3.3  (01-01-2009)
Form 3552—Prompt Assessment Billing Assembly

  1. Form 3552, Prompt Assessment Billing Assembly, is used to transfer Quick, Prompt, and Jeopardy Assessments to the BMF, IMF, or IRAF. All money amounts are entered in dollars and cents. (See Figure 3.12.21-10.)

    Figure 3.12.21-10

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3.12.21.4  (01-01-2009)
Section 01

  1. This section provides descriptions of the fields and correction procedures for Section 01 of the register.

3.12.21.4.1  (01-01-2009)
Section fields A Through W Description

  1. The alpha field designators, field lengths (maximum length for variable fields), and the field titles are shown below:

    Field Field Length (+/−) Field Title
    01–A 4   Name Control
    01–B 9   Taxpayer Identification Number
    01–C 2   MFT Code
    01–D 6   Tax Period
    01–E 8   Transfer in Date
    01–F 8   Date of Assessment
    01–G 3   Transaction Code
    01–H 12 +/− Transaction Amount
    01–I 15 + Balance Transferred-in
    01–J 8   Agreement Date
    01–K 1   TIN Type
    01–L 8   Correspondence Received Date
    01–M 3   Reference Number
    01–N 13 + Reference Number Amount
    01–O 8   2% Interest Date
    01–P 8   Interest To Date
    01–Q 8   Interest Computation Date
    01–R 3   Report Number
    01-S 8   Excess Fringe Benefit Date
    01-T 8   Reversion Date
    01-U 6   Plan Year Ending
    01-V 8   4980f Amendment Date
    01-W 8   Date-Of-Transfer

3.12.21.4.2  (01-01-2009)
Correction Procedures—Section 01

  1. This section describes field validity criteria and correction procedures for Fields A through W in Section 01.

3.12.21.4.2.1  (01-01-2009)
Field 01–A—Name Control (Validity Checks)

  1. This field MUST always be present and can contain up to four characters.

  2. BMF documents with an SSN (MFT 51, 52, 58 and 78) the first position must be alphabetic. The remaining characters can be alphabetic, hyphen or blank. No character may follow a blank.

  3. For BMF documents with an EIN—the first character must be alphabetic or numeric. The remaining characters can be alphabetic, numeric, hyphen, ampersand, or blank. No character may follow a blank.

  4. For IMF and IRAF documents—the first character must be alphabetic. The remaining characters can be alphabetic, hyphen, or blank. No character may follow a blank.

3.12.21.4.2.2  (01-01-2009)
Field 01–A—Name Control (Correction Procedures)

  1. Compare the document with Field 01A. Correct any transcription errors using Action Code 6.

  2. Research IDRS for a valid name control, using appropriate Command Codes.

    1. If a valid name control is found, correct the name control on the document and on the register. (See Figure 3.12.21–11.)

      Figure 3.12.21-11

      This image is too large to be displayed in the current screen. Please click the link to view the image.

    2. If a valid name control is not found, reject the document with Action Code 3.

3.12.21.4.2.3  (01-01-2009)
Field 01–B—Taxpayer Identification Number (TIN) (Validity Checks)

  1. The Taxpayer Identification Number (TIN) MUST always be present and MUST contain 9 digits.

  2. It can not be all zeroes (0) or all nines (9).

  3. IMF and IRAF documents will contain social security numbers.

  4. BMF documents will have a 9–digit taxpayer identification number which can be a social security number or an employer identification number.

    1. Social Security Numbers—MFT's 51 (Form 709, United States Gift Tax Return), 52 (Form 706, U.S. Estate Tax Return), will always have an SSN.

    2. MFT's 46,58 and 78 with a TIN Type (Field 01–K) of "0" will have an SSN. (See Figure 3.12.21–12.) If the TIN Type is blank, the TIN is an EIN.

      Figure 3.12.21-12

      This image is too large to be displayed in the current screen. Please click the link to view the image.

    3. Employer Identification Numbers—must be all numeric and the first two digits may not be 00, 07 thru 10, 12, 17 thru 20, 26 thru 30, 32, 40, 49, 50, 60, 69, 70, 78 thru 80, 89 or 90.

3.12.21.4.2.4  (01-01-2009)
Field 01–B—Taxpayer Identification Number (TIN) Correction Procedures

  1. Compare Field 01–B with the document. Correct any transcription errors.

  2. If the document was transcribed correctly and the taxpayer identification number contains other than 9 digits, research via IDRS, using Command Codes NAMEI (SSNS)NAMES) and NAMEB (EINS)(NAMEE). If you are unable to locate a valid TIN, reject the document with Action Code 3.

  3. If the document is correct as transcribed, compare the document with the MFT code (Field 01–C) and the TIN Type (Field 01–K), i.e., SSN for IMF, IRAF and MFT 51, 52, 58 and 78 and EIN for BMF. If the document has been numbered incorrectly reject with Action Code 3 for renumbering. (See Figure 3.12.21-13.)

    Figure 3.12.21-13

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3.12.21.4.2.5  (01-01-2009)
Field 01–C—Master File Tax Account Code—MFT (Validity Checks)

  1. This is a two-digit field that MUST be present.

  2. The MFT is pre-printed or manually entered during the preparation of the document.

  3. The MFT must be compatible with the tax class in the DLN.

3.12.21.4.2.6  (01-01-2009)
Field 01–C—Master File Tax Account Code—MFT (Correction Procedures)

  1. Compare Field 01–C with the document. Correct any transcription errors.

  2. If the MFT is not present, determine the correct code using Exhibit 3.12.21-4 and the criteria below. Enter the data in Field 01–C, using Action Code 6.

    1. If the document is IMF, the MFT must be 30, 31, or 55.

    2. If the document is IRAF, the MFT code must be 29.

    3. If the document is BMF, the MFT code must be 01, 02, 03, 05, 06, 07, 09, 10, 11, 12, 13, 14, 15, 16, 17, 33, 34, 36, 37, 44, 46, 47, 49, 50, 51, 52, 58, 60, 61, 62, 63, 64, 67, 74, 76, 77 or 78.

  3. Use the following information, in Figure 3.12.21.8.2.1to determine if the document was numbered correctly. If the MFT was transcribed correctly, compare the MFT and the tax class of the DLN (tax class is the third digit of the DLN). (See Figure 3.12.21.8.2.1.)

    Figure 3.12.21-14

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    MFT TAX CLASS Valid Section Presence
    01 1 01, 02–19, 30–33, 36, 40
    02 3 01, 02–19, 20–23, 30–33, 36
    03 4 01, 02–19, 30–33, 36, 37, 38, 39
    04 1 01, 02–19, 30–33, 36, 40
    05 2 01, 02–19, 20–23, 30–33, 36
    06 2 01, 02–19, 30–33, 36
    07 3 01, 02–19, 30–33, 36
    08 1 01, 02–19, 30–33, 36
    09 7 01, 02–19, 30–33, 36, 40
    10 8 01, 02–19, 30–33, 36, 41, 42–46
    11 1 01, 02–19, 30–33, 36, 40
    12 1 01, 02–19, 30–33, 36, 40
    13 3 01, 02–19, 30–33, 36
    14 1 01, 02-19, 30-33,36, 40
    15 2 01, 02–19
    16 1 01, 02–19, 30–33, 36, 40
    17 1 01, 02–19, 30–33, 36
    29 2 01, 02–19, 30–33, 36, 37
    30,31 2 01, 02–19, 20–23, 30–33, 36
    33 3 01, 02–19, 20–23, 30–33, 36
    34 3 01, 02–19, 20–23, 30–33, 36
    36 4 01, 02–19, 30–33, 36
    37 4 01, 02–19, 30–33, 36
    40 4 01, 02–19, 30–33, 36
    44 4 01, 02–19, 30–33, 36
    46 3 01, 02,19,20,23,30,33
    47 4 01, 02–19, 30–33, 36
    49 4 01, 02–19, 30–33, 36–39
    50 4 01, 02–19, 30–33, 36, 37, 38
    51 5 01, 02–19, 30–33, 36
    52 5 01, 02–19, 30–33, 36
    55 2 01, 02–19, 30–33, 36
    58 4 01, 02–19, 30–33, 36
    60 4 01, 02–19, 30–33, 36
    61 4 01, 02–19, 30–33, 36, 37, 39
    62 4 01, 02–19, 30–33, 36
    63 4 01, 02–19, 30–33, 36
    64 4 01, 02–19, 30–33, 36
    67 4 01, 02–19, 30–33, 36
    74 4 01, 02–19, 30–33, 36, 37–39
    76 4 01, 02–19, 30–33, 39
    77 5 01, 02–19, 30–33, 36
    78 5 01, 02–19, 30–33, 36

  4. If the document was numbered incorrectly, reject the document for renumbering, using Action Code 3.

  5. If the MFT was transcribed incorrectly and the MFT on the document is compatible with the tax class in the DLN, correct Field 01–C. IF THE MFT IS CORRECTED TO 03, 50, OR 61 ON A DOC CODE 51 RECORD, BE SURE THE ABSTRACT REQUIREMENTS OF SECTIONS 36–39 ARE MET BY ADDING SECTIONS IF NECESSARY. (See Table 3.12.21.4.2.8.) IF THE ABSTRACT REQUIREMENTS ARE NOT IN THE SECTION 36–39 REJECT, USE ACTION CODE 3. (See Figure 3.12.21-15.)

    Figure 3.12.21-15
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3.12.21.4.2.7  (01-01-2009)
Field 01–D—Tax Period (Validity Checks)

  1. This field MUST be present, contain six digits, and be all numeric.

  2. It is edited in YYYYMM format. The first four positions represent the year and the last two positions represent the month of the tax period.

  3. The month in the tax period must be 01 through 12.

    Exception:

    MFT 52 (Form 706) is valid with a tax period of 000000.

  4. MFT's 58, 60, 61, 62, 63, and 64 use the tax period beginning date as the tax period. All other MFT's use the tax period ending date as the tax period with the exception of MFT 52 (see 3.12.21.4.27(3) above).

  5. Field 01–D will appear invalid along with Fields 20A–E or I if the tax period is other than 197810 through 198011 and the transaction code is 63X. (63X equals 630, 632, 636, and 637. For MFT 02, 05, 30, 31, 33, and 34 only.) (See Figure 3.12.21-16.)

    Figure 3.12.21-16

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  6. When Reference Number 658 is present with MFT Code 13, Reference Number Amount cannot exceed $5,000.00. Tax Period cannot be prior to 199812 and the Month of Tax Period cannot be other than 12.

  7. If Reference Code is 678, Field 01–D will appear invalid with Field 01–M and 01–N, if the tax period is earlier than 198512. The month must be 12. The dollar amount cannot be greater than $50,000.00. If any of these conditions are present all three Fields will appear invalid.

3.12.21.4.2.8  (01-01-2009)
Field 01–D—Tax Period (Correction Procedures)

  1. Correct as follows:

    1. Compare the register with the document. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record with Action Code 3.

  2. Field 01–D, Tax Period, will appear invalid along with Field 01–M, Reference Number, if:

    1. The tax period is prior to 199012, the MFT is 13 and the reference number is 649; or

    2. The tax period is prior to 198709 and the reference number is 685; or

    3. The tax period is prior to 198909 and the reference number is 686. (See Figure 3.12.21–17.)

    Figure 3.12.21-17

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  3. Correct as follows:

    1. Compare the register with the document. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record with Action Code 3.

  4. The tax period cannot be later than the current processing month plus one year or earlier than the beginning tax period indicated in the table found in Exhibit 3.12.21-1 for the specific MFT being processed.

    MFT–CD BMFTX/PRD END TX/PD EARLIEST DATE
    ALLOWED    		 MM–LIMITS
    01 196203 YYYY12 TAX–PRD minus 2 months 3,6,9,12
    02 196112 YYYY12 TAX–PRD minus 11 months 1–12
    03 196203 YYYY12 TAX–PRD minus 2 months 3,6,9,12
    04 196203 199412 TAX–PRD minus 2 months 3,6,9,12
    05/06 196112 YYYY12 TAX–PRD minus 11 months 1–12
    08 200412 YYYY12 TAX-PRD minus 11 months 1-2
    07 198712 YYYY12 TAX–PRD minus 11 months 1–12
    09 196203 197512 TAX–PRD minus 2 months 3,6,9,12
    09 197612 YYYY12 TAX–PRD minus 11 months 12
    10/11 196112 YYYY12 TAX–PRD minus 11 months 12
    12 198512 YYYY12 TAX–PRD minus 11 months 12
    #13 198012 YYYY12 TAX–PRD minus 11 months 12
    14 200612 YYYY12 TAX–PRD minus 11 months 12
    15 199012 YYYY12 TAX–PRD minus 11 months 12
    16 199412 YYYY12 TAX–PRD minus 11 months 12
    17 200012 YYYY12 TAX-PRD minus 11 months 1–12
    33/34 196112 YYYY12 TAX–PRD minus 11 months 1–12
    36 197012 YYYY12 TAX–PRD minus 11 months 1–12
    37 197001 198712 TAX–PRD minus 11 months 1–12
    37 198812 YYYY12 TAX–PRD minus 11 months 12
    40 200401 YYYY12 TAX-PRD minus 11 months 1-2
    44 197001 YYYY12 TAX–PRD minus 11 months 1–12
    46 198412 YYYY12 TAX–PRD minus 11 months 1–12
    47 200007 YYYY12 TAX-PRD minus 11 months 1–12
    49 200007 YYYY12 TAX-PRD minus 11 months 1–12
    50 197001 YYYY12 TAX–PRD minus 11 months 1–12
    51 196112 197012 TAX–PRD minus 11 months 12
    51 197103 198112 TAX–PRD minus 2 months 3,6,9,12
    51 198212 YYYY12 TAX–PRD minus 11 months 12
    52 000000 000000 12/01/1961  
    58 197007 198009 TAX–PRD 1–12
    *60 195607 YYYY12 TAX–PRD 1–12
    *61 196206 198706 TAX–PRD 1–12
    *62 196206 198006 TAX–PRD 1–12
    *63 196206 YYYY12 TAX–PRD 1–12
    *64 196206 YYYY12 TAX–PRD minus 1 month 1–12
    67 197012 YYYY12 TAX–PRD minus 11 months 1–12
    74 199101 YYYY12 TAX-PRD minus 1 months 12
    76 198412 YYYY12 TAX-PRD minus 11 months 1-2
    77/78 198612 YYYY12 TAX–PRD minus 11 months 12

    Note:

    Day in EARLIEST—DATE—ALLOWED is 01.YYYY in TAX–PRD is equal to YEAR of PROCESS—DATE plus 1 year.
    * Bypass generating EARLIEST—DATE—ALLOWED on correction passes
    #  Month range for MFT—CD 13 with Reference Number 613, 643, 644, 650, 655, 656, 657, 661, 676, 677 is 01 thru 12.
    #  MFT-CD 13 has to be calendar year with Reference Number 628 .

  5. Correct as follows:

    1. Compare the document to the error register. Correct any transcription errors.

    2. If the tax period was transcribed correctly but the period was prior to the earliest valid tax period, reject using Action Code 3 for further research.

    3. If transcribed correctly but the tax period on the document is incorrect, reject with Action code 3.

3.12.21.4.2.9  (01-01-2009)
Field 01–E—Transfer-In Date (Validity Checks)

  1. This is a eight-digit field which MUST be present and must be NUMERIC.

  2. It is edited in YYYYMMDD format. The month (fifth and sixth digits) must be 01–12 and the day (seventh and eighth digits) must be 01–31).

  3. On BMF documents—the date may not be later than the current date, earlier than the tax period beginning nor earlier than 1961–12–01.

  4. On IMF documents—the date may not be later than the current date, earlier than the tax period beginning nor earlier than 1962–12–01.

  5. On IRAF documents—the date may not be later than the current date, earlier than the tax period beginning date nor earlier than 1976–01–01.

  6. For all MFT's—the transfer in date cannot be earlier than the earliest date allowed for the individual MFT (see 3.12.21.4.2.8 for table).

3.12.21.4.2.10  (01-01-2009)
Field 01—E—Transfer-In Date (Correction Procedures)

  1. Compare the document with the register. Correct any transcription errors.

  2. If correct as transcribed, determine the valid date from Form 3413 or 3552 and enter the result in Field 01–E.

  3. If there is no date on the document, enter the same date as in Field 01–F.

3.12.21.4.2.11  (01-01-2009)
Field 01–F—Transaction Date (Validity Checks)

  1. This field is the 23C date of Field 01–G, Transaction Code.

  2. This field is a eight-digit field which must be numeric.

  3. It is edited in YYYYMMDD format. The month (fifth and sixth digits) must be 01–12 and the day (seventh and eighth digits) must be 01–31.

  4. The transaction date may not be later than the current processing date, not earlier than the tax period beginning date and not earlier than the earliest date valid for the master file and MFT being processed. (See table in 3.12.21.4.2.8 for earliest date allowed by MFT.)

    1. BMF—cannot be earlier than 1961–12–01 (i.e., December 1, 1961.)

    2. IMF—cannot be earlier than 1962–12–01 (i.e., December 1, 1962).

    3. IRAF—cannot be earlier than 1976–01–01 (i.e., January 1, 1976).

  5. For BMF only—the transaction date may be earlier than the tax period on the correction run for MFT's 51, 58, 60, 61, 62, 63 and 64. If the date is correct, enter Action Code 7 to clear the register. For other BMF MFT Codes, see correction procedures under 3.12.21.4.2.12.

  6. Both the transaction code and the transaction date must be present. If one is missing, Fields 01–F, Transaction Date, 01–G, Transaction Code, and 01–H, Transaction Amount will appear invalid. (See Figure 3.12.21-18.)

    Figure 3.12.21-18

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3.12.21.4.2.12  (01-01-2009)
Field 01—F—Transaction Date (Correction Procedures)

  1. Compare the document with the register. Correct any transcription errors.

  2. If BMF MFT Code is other than 51, 58, 60, 61, 62, 63 or 64, reject, using Action Code 3, and notate on Form 4227, "Trans. Date is prior to tax period" .

  3. If the date is correct as transcribed and Field 01–F is in error, determine the correct date or tax period. Enter the information on the register with Action Code 6.

  4. If the correct data cannot be determined, reject the register with Action Code 3.

3.12.21.4.2.13  (01-01-2009)
Field 01–G—Transaction Code of Original Assessment

  1. This field will appear invalid if it is not one of the codes shown in the appropriate chart Exhibits 3.12.21-5 through 3.12.21-7.

  2. This field will appear invalid if it does not contain a Transaction Code that is valid for the doc code and MFT being processed.

    1. Compare the document with the register. Correct any transcription errors.

    2. If the document is correct as transcribed and a valid transaction code cannot be determined, reject the document with Action Code 3.

  3. Fields 01–G and 01–H will appear invalid if there is an entry in Field 01–I and Field 01–H is blank. Enter the original transaction amount from Form 3413, in Field 01–H. If the amount cannot be determined, reject the document with Action Code 3.

  4. Fields 01–G and 01–J will both asterisk if there is an entry in Field 01–J, and Field 01–G is not 300. (See Figure 3.12.21-19.) If Field 01G is other than 300, reject the document with Action Code 3.

    Figure 3.12.21-19

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  5. Field 01–G will asterisk if the MFT is 12, Field 40–H is present and the transaction code is other than 150. (See Figure 3.12.21-20.) Correct as follows:

    Figure 3.12.21-20

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    1. Compare the register with the document. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record with Action Code 3. Attach Form 4227 and notate "TC 150 missing MFT 12 with Line 8 amount present."

  6. Field 01–G will appear invalid along with Fields 01–H, Transaction Amount, Field 01–M, Reference Number and Field 01–N, Reference Amount if the information contained in those fields does not match the information contained in the table below.

    MFT is 13 or 55*

    MFT-CD 01–M

    REFERENCE
    NUMBER    		 01–N

    REFERENCE
    NUMBER AMT    		 01–G

    TRANS CD
    SECTION 01    		 01–H
    TRANS
    AMOUNT
    SECTION 01
    55 527, 528 Greater than 0 240 0
    55 Present (exclude 527, 528) Greater than 0 290 0
    13 Present Greater than 0 240 0
    13 Present (exclude 662, 663) Greater than 0 290 or 241 0
    55 Not Present 0 402 0 or positive
    13 Not Present 0 240 or 402 0 or positive
    13 Not Present 0 241 0 or negative

    MFT is 02, 05, 51, 52, 30, 31

    01–M

    REFERENCE
    NUMBER    		 01–N

    REFERENCE
    NUMBER AMT    		 01–G

    TRANS CD
    SECTION 01    		 01–H
    TRANS
    AMOUNT
    SECTION 01
    Present greater than 290 Positive or 0
    (not blank) 0    
    Present greater than 300 Positive or 0
    (not blank) 0    
           
    * MFTs 13 or 55: If Fields 01–M and 01–N are present, there must be a TC 290 in Field 01–G and NO amount in Field 01–H.
    ** MFTs 02, 05, 30, 31, 51, or 52: If Fields 01–M and 01–N are present, there must be either a TC 290 in Field 01–G and NO amount in Field 01–H, or a TC 300 in Field 01–G with or without an amount in Field 01–H.

    1. Compare the document with the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record with Action Code 3.

  7. Fields 01–G and 01–H will appear invalid if the transaction code is 150, the transaction amount is greater than 0 (zero), and the MFT is 06, 36, 37 (with a tax period later than 198711), or 67. Reject the register with Action Code 3.

3.12.21.4.2.14  (01-01-2009)
Field 01–H—Transaction Amount

  1. This field must be all numeric.

  2. The sign of this field must be compatible with Field 01–G (Transaction Code). See Exhibits 3.12.21–5 through 3.12.21–7 for the valid debit and credit transaction codes.

  3. If there is an entry in Field 01–H, there must be an entry in Field 01–G.

  4. This field cannot be signed negative unless Field 01–G contains TC 430. TC 430 is only valid for IMF, MFT 30, Doc Code 52.

  5. Fields 01–G and 01–H will appear invalid if the transaction code is 150, the transaction amount is greater than 0 (zero), and the MFT is 06, 36, 37 (with a tax period later than 198711), or 67. Reject the register with Action Code 3.

3.12.21.4.2.15  (01-01-2009)
Field 01–I—Balance Transferred-In

  1. This field must contain all numerics.

  2. This field cannot be changed. If there is a transcription error in the money amount, reject the document with Action Code 3 to be reinput.

  3. If the Doc Code is 51, Field 01–I must be a debit (signed positive) or zero.

  4. If the Doc Code is 52, Field 01–I must be zero.

  5. If Field 01–I underprints, see 3.12.21.12.1.

3.12.21.4.2.16  (01-01-2009)
Field 01–J—Agreement Date—DOC Code 51 only

  1. This field is invalid with Doc Code 52.

  2. This date is entered from Form 3552 and Form 3413 (Doc Code 51 only) to provide the master file with the correct interest computation date.

  3. This date must be in YYYYMMDD format. The month (fifth and sixth digits) must be 01–12 and the day (seventh and eighth digits) must be 01–31.

  4. The date may not be later than the current processing date or earlier than the following dates:

    1. 1970–01–01 for IMF and BMF on initial input or 1962–01–01 for BMF and 1962–12–01 for IMF on error correction run.

    2. 1976–01–01 for IRAF on both initial input and error correction run.

  5. If an invalid 870 date is present on Form 3552 and a valid date is not available from the attachments, reject the document using Action Code 3 and . . Notate on Form 4227, "invalid 870 date" .

  6. If an agreement date is present in Field 01–J, then Field 01-G must have a Transaction Code 300, 304 or 308. If Field 01-G is other than Transaction Code 300, 304 or 308 remove the agreement date in Field 01-J.

3.12.21.4.2.17  (01-01-2009)
Field 01–K—TIN Type

  1. This field must contain a"0" (Zero) when the MFT, (Field 01–C) is 58, 78, 76 and TIN, (Field 01-B), is SSN. In all other cases, leave blank.

  2. If MFT is 29, 30, 31, 51, 52 or 55 then Tin Type should be "0" _(SSN).

  3. If MFT is 17, 58, 76 or 78 Tin Type can be either "0" for (SSN) or Blank for (EIN).

  4. Delete entry Field 01-K if invalid.

3.12.21.4.2.18  (01-01-2009)
Field 01–L—Correspondence Received Date

  1. The Correspondence Received Date must be in YYYYMMDD format and must be all numeric. It may not be later than the current processing date nor earlier than 1962–12–01 (December 1, 1962) for IMF, 1961–12–01 (December 1, 1961) for BMF, or 1976–01–01 (January 1, 1976) for IRAF. It cannot be earlier than the earliest date allowed.

  2. If the date was transcribed incorrectly, correct using Action Code 6.

  3. If a valid correspondence received date cannot be located, reject the document with Action Code 3 and notate on Form 4227, "invalid correct received date and delete FIeld 01-L." .

3.12.21.4.2.19  (01-01-2009)
Fields 01–M and 01–N—Reference Number and Amount

  1. This data is necessary to allow the automatic transfer of certain civil penalties, using Doc Code 51 or 52 into MFT's 02, 05, 13, 30, 31, 51, 52, and 55.

  2. Fields 01–M and 01–N are invalid for IRAF. If present, reject the document with Action Code 3. Notate the Form 4227, "Reference Number and amount not valid on IRAF."

  3. Instructions: If there is a Reference Number (01–M), there must be an amount in (01–N). If either is present they must both be present. These Fields are not valid for IRAF.

  4. IMF (MFT 55) or BMF (MFT 13) with TC 402 is not valid with Fields 01–M and 01–N.

  5. The original 01-N is a positive number. If correction is made on 01-N, it can be a negative number.

  6. Field 01M, Reference Number, if present, must be a three-digit numeric. See the table below for valid MFT's and Reference Numbers.

    MFT–AND REFERENCE–NUM–TABLE

    REFERENCE–NUM MFT–CD DOC–CD
    330 thru 333 08 51, 52
    324, 346, 350 40 51,52
    352 thru 357 40 51, 52
    359 thru 363 40 51, 52
    375 thru 377 40 51, 52
    369 40 51, 52
    500 thru 518 13, 55 51
    520 thru 526 13, 55 51
    527 thru 528 55 51, 52
    530 13, 55 51, 52
    547 thru 548 13, 55 51
    549, 550 13, 55 51, 52
    600 thru 657 13, 55 51
    627 55 52
    658 13 51, 52
    658 thru 660 55 51
    661 13, 55 51
    662 thru 663 13 51, 52
    662 thru 673 55 51
    674 thru 677 13, 55 51
    ***678 13 51
    680 01 thru 05, 07, 09 51, 52
      thru 12, 14, 16, 30, 31,33, 34, 51, 52
      37, 44, 50, 51, 52, 51, 52
      60, 63, 64, 77, 78 51, 52
    681 02, 05, 30, 31, 51, 52 51, 52
    682 51, 52 51, 52
    685 02, 30,31 51, 52
    *686 01 thru 05, 07, 09 51, 52
      thru 12, 16, 30,31, 33, 34, 51, 52
      37, 44, 50, 51, 52 51, 52
      60, 63, 64, 77, 78 51, 52
    689 37, 44, 46, 67 51
    870, 871, 872 37 51/52

    The original O1-N is a Positive Number. If a correction is made on O1-N it can be a negative.
    *DOC Code 52 will be valid for Reference Number 686 for 200201 processing.
    ** This table matches the MFT/REF-NUM/TAX-Prd Consistency Table for DP-adjustments (FSP NO.: 1.05.19.01).
    If Field 01–M is 680,681, 682, 685, 686,or 689, then Field 01–G must contain either TC—290, 294, 298, 300, 304, or TC-291, 295, 299, 301,or 309 must appear in the appropriate TC field in Sections in the appr 02–19.(TC 291, 295, 299, 301 or 309 May appear in Section 02–19 but are not required. Their associated Transaction Amounts must be negative).
    If not, Field 01–D, 01–M, 01–N or the appropriate TC and Amount Fields in Sections 02–19 will appear invalid.
    ** This table matches the MFT/REF–NUM/TAX–PRD CONSISTENCY TABLE for DP–ADJUSTMENTS (FSP NO.:1.05.19.01).
    ***Reference Code 678 is valid for calendar year Tax Periods 198512 and subsequent. It must be month 12. It is invalid for amounts greater than $50,000.00. If any of these requirements are not met, Fields 01–D, 01–M and 01–N will appear invalid.

  7. If there is either a reference number or amount, there must be both. Field 01–N, Reference Amount, is a numeric not to exceed 13 digits. If there is a reference number present and no reference amount, search the document and attachments for a valid reference amount.

    1. If one is found, enter it in Field 01–N.

    2. If a valid reference amount cannot be found, reject the document with Action Code 3. Notate on Form 4227, "Reference Amount missing" .

  8. If there is a reference amount present and no reference number, search the document and attachments for a valid reference number.

    1. If one is found, enter it in Field 01–M.

    2. If one is not found, use the table above to determine the correct reference number and enter in Field 01–M.

    3. If you can not readily determine the correct reference number, use your local procedures to correct the problem.

3.12.21.4.2.20  (01-01-2009)
Field 01–0—2% Interest Date

  1. The 2% Interest Date is not valid for MFTs 29, 30, and 55.

  2. The 2% Interest Date is not a required field.

  3. If the 2% Interest Date is present on Form 3552, TC 340 (Section 02 through 16) and the Interest-To-Date (Field 01–P) must also be present. If the required fields are not present, reject the register using Action Code 3.

  4. The 2% Interest Date must be numeric and in YYYYMMDD format.

  5. The 2% Interest Date may not be earlier than 1991–01–01 (i.e., January 1, 1991), nor may it be later than the current processing date.

  6. TC 340/341 must be present for Sections 30 through 33.

    1. If the date was transcribed incorrectly, correct using Action Code 6.

    2. If the correct 2% Interest date cannot be determined, reject, using Action Code 3.

3.12.21.4.2.21  (01-01-2009)
Field 01–P—Interest-To-Date (Form 3552 only)

  1. Only one Interest-To-Date can be present.

  2. This field must be all numeric and in YYYYMMDD format.

  3. Month must be in the range of 1 through 12.

  4. Month/Day configuration must be valid in the Month-Day-Table.

  5. If the date is not valid or it has been transcribed incorrectly, correct with Action Code 6.

  6. If the date is not valid and it has been transcribed correctly, reject, using Action Code 3.

3.12.21.4.2.22  (01-01-2009)
Field 01–Q—Interest Computation Date (Form 3552) BMF/IMF

  1. If an Interest Computation Date is present, one of the following Transaction Codes (294, 295, 298, 304, 308, and/or 309) must be present. Only one transaction must be present with the following exceptions.

    1. A TC 294 or TC 298 can be present with or without TC 290. If any other transcription code is present with TC 290, Field 01–Q will asterisk.

    2. A TC 304 or TC 308 can be present with or without TC 300. If any other transaction code is present with TC 300, Field 01–Q will asterisk.

  2. Transaction codes may appear in Field 01–G or in Sections 02 through 19.

  3. Invalid Conditions:

    Note:

    Not valid for IRAF.

    1. If the Interest Computation Date (Field 01–Q) is present, but none of these transaction codes is present, Field 01–Q will asterisk (set to "error" ).

    2. If the Interest Computation Date (Field 01–Q) is present, and more than one of these transaction codes is present, Field 01–Q and all corresponding transaction code fields will asterisk.

    3. If the Interest Computation Date is present with either a TC 294 or 298, and more than one TC 290 or any TC 300 is present in Section 01–19, Field 01–Q and all corresponding transaction codes will asterisk.

    4. If the Interest Computation Date is present with either a TC 304 or 308, and more than one TC 300 or any TC 290 is present in Section 01–19, Field 01–Q and all corresponding transaction codes will asterisk.

    5. If the Interest Computation Date (Field 01–Q) contains NO entry, and any Transaction Code (294, 295, 298, 299, 304, 308, or 309) is present in Sections 01–19, Field 01–Q and all corresponding transaction codes will asterisk.

  4. Correction Procedures:

    1. Compare the document and the register.

    2. If the date is invalid and/or was transcribed incorrectly, correct with Action Code 6.

    3. If the date is transcribed correctly, verify that a valid transaction code was entered.
      If the document was correctly transcribed, reject the record with Action Code 3.

  5. Also refer to correction procedures in 3.12.21.5.2.2 (Section 02–19—Fields B, E, and H—Transaction Codes).

3.12.21.4.2.23  (01-01-2009)
Field 01–R, Report Number, BMF Only

  1. The Report Number can only be present with MFT Code 46,74 or 76 and vice versa. This applies to BMF only. If the MFT is not 46, 74 or 76 Field 01–R will asterisk.

  2. The MFT 46 Report Number must not be in the range of 001-099,200-299,400–499, 600–699, 800–899; and for the MFT Code 74 the report must not be in the range of 100-199,300-399,500-599,700-799, 900-999.

  3. The MFT 76 Report Number must not be in the range 000-999.

3.12.21.4.2.24  (01-01-2009)
Field 01-S, Excess Fringe Benefit-Date BMF Form 3552 ONLY

  1. The following EXCESS-FRINGE-BENEFIT-Date field, if present should be validated in the following order.

    1. Valid for BMF – Form 3552 Only.

    2. MFT-CD must be 76.

    3. Excess-FRINGE-BENEFIT-DATE must be numeric and in the range 1 through 12.

    4. Month/Day configuration must be valid in the Month-Day-Table.

    5. If EXCESS-FRINGE-BENEFIT-DATE is before 01/01/1969 or is after the process date, it will be invalid.

3.12.21.4.2.25  (01-01-2009)
Field 01-T, REVERSION DATE/DATE OF TRANSFER Valid for BMF – Form 3552 Only

  1. The following Reversion Date/Date of Transfer field, if present should be validated in the following order.

    1. Valid for BMF – Form 3552 Only.

    2. MFT-CD must be 76 or 17 date of transfer.

    3. REVERSION-DATE/DATE OF TRANSFER must be numeric.

    4. Month of REVERSION-DATE/DATE OF TRANSFER must be in the range of 1 through 12.

    5. Month/day configuration must be in the MONTH-DAY-TABLE.

    6. If MFT 76 REVERSION-DATE cannot be before 12/31/1984.

    7. If MFT 17 DATE OF TRANSFER cannot be before 12/31/2005.

3.12.21.4.2.26  (01-01-2009)
Field 01-U, PLAN-YEAR-ENDING Valid for BMF – Form 3552 Only

  1. The following PLAN-YEAR-ENDING field, if present should be validated in the following order.

    1. Valid for BMF – Form 3552 Only.

    2. MFT-CD must be 76 or 74

    3. PLAN-YEAR-ENDING must be numeric.

    4. Month of PLAN-YEAR-ENDING is in the range of 1 through 12.

    5. PLAN-YEAR-ENDING is not before 198412 for MFT 76 and is not before 199101 for MFT 74.

3.12.21.4.2.27  (01-01-2009)
Field 01-V, 4980 F-AMENDMENT-DT Valid for BMF – Form 3552 Only

  1. (1) The following 4980 F-AMENDMENT-DT field, if present should be validated in the following order.

    1. Valid for BMF - MFT-CD must be 76.

    2. 4980 F-AMENDMENT-DT must be numeric.

    3. Month of 4980 F-AMENDMENT-DT must be in the range of 1 through 12.

    4. Month/day configuration must be in the MONTH-DAY-TABLE.

    5. If 4980 F-AMENDMENT-DT is not before 12/31/1984.

3.12.21.4.2.28  (01-01-2009)
Field 01-W, DATE-OF-TRANSFER

  1. The following DATE-OF-TRANSFER FIELD, if present should be validated in the following order.

    1. MFT-CD must be 17.

    2. DATE-OF-TRANSFER must be numeric.

    3. Month must be in the range of 1 through 12.

    4. Month/ Day configuration must be in the MONTH-DAY-TABLE.

    5. Cannot be before 12/31/2005.

3.12.21.4.2.29  (01-01-2009)
Validity Checks

  1. This field must be all numeric and in YYYYMMDD format. Except for MFT 52, the Interest Computation Dates are invalid when the Year of the Interest to Date or Interest Computation Date is earlier than the Year of the Tax Period or later than the Year of the Process Date. (For MFT 52 Only, the Interest-to-Date and Interest-Computation-Date are invalid when Date is after the Process Date, or Date is before December 1, 1961 (12/01/1961).)

  2. The MM must be 01 through 12. The DD must be 01 through 31. If the month is February, then numerics 30 and 31 are invalid. If the 2% interest applies, the 2% "Interest Date" must be present with Field 01–Q.

    Note:

    The 2% interest would only be entered if the interest applies.

3.12.21.5  (01-01-2009)
Section 02 Through 19

  1. This section provides descriptions of the fields and correction procedures for Sections 02 through 19 of the register.

3.12.21.5.1  (01-01-2009)
Sections 02 Through 19—
Fields A
Through I
Description

  1. Listed below are the fields contained in Sections 02–19.

  2. The alpha field designators, field lengths (maximum length for variable fields) and field titles are shown below.

    Field Field
    Length    		 (+/−) Field Title
    02–19A/D/G  8   Transaction Date
    02–19B/E/H  3   Transaction Code
    02–19C/F/I 12 +/− Transaction Amount

  3. Each section within sections 02 thru 19 is made up of groups of three items. Each group consists of a transaction code, transaction date and transaction amount. A group is considered significant when at least one field in the group is present. The document will appear on the error register if all the required fields Transaction Code and Transaction Date in a group are not present when one field is present.

  4. When deleting a section, move the data to the smallest numbered section available and delete the highest. (See Figure 3.12.21-21.)

    Note:

    For Form 3552 ONLY Sections 02–16 are valid.

    Figure 3.12.21-21
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.21.5.2  (01-01-2009)
Correction Procedures—Sections 02–19

  1. This section describes field validity criteria and correction procedures for all fields in Section 02 through 19.

3.12.21.5.2.1  (01-01-2009)
Section 02–19—Fields A, D, and Transaction Date

  1. These fields must be all numeric and if present, must contain eight numerics.

  2. The transaction date may not be later than the current processing date and not earlier than the earliest date allowed.

  3. On the correction run, a date earlier than the earliest date allowed is valid but it cannot be before the following dates.

    1. For BMF—1961–12–01 (i.e., December 1, 1961)

    2. For IMF—1962–12–01 (i.e., December 1, 1962)

    3. For IRAF—1976–01–01 (RAW PASS), 1962–12–01 (CORR)

  4. If date is blank and TC is a penalty or additional tax, use the date from Field 01–F.

  5. If all Transaction Dates were correctly input from the document and are valid for the allowable dates listed in (3), use Action Code 7 to clear the register.

  6. If a valid transaction date cannot be determined, reject using Action Code 3.

    Exception:

    BMF MFT 51, 58, 60, 61, 62, 63, and 64 have no restrictions on the earliest valid date on the correction run. Use Action Code 7 to clear the register.

  7. If all Transaction Dates were correctly input from the document and are valid for the allowable dates listed in (3), use Action Code 7 to clear the register.

3.12.21.5.2.2  (01-01-2009)
Section 02–19—Fields B, E, and H—Transaction Codes

  1. These fields will be invalid if they do not contain a transaction code that is valid for the doc code, MFT, and section number being processed. See Exhibits 3.12.21-5 through 3.12.21-7.

  2. Fields B, E, or H will appear invalid if more than one TC 150 is present in the document. Correct as follows:

    1. Compare the document and the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3, Notate on F4227, "two TC 150s present" .

  3. The transaction codes and their corresponding transaction amount must be compatible.

  4. For every transaction code 402 there must be a corresponding TC 400 with the transaction date and transaction amount of the same value. Correct as follows:

    1. Compare the document and the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3, Notate on F4227, "TC 402 without TC 400 Present" .

  5. If TC's 630, 632, 636 or 637 appear in this section, move the transaction codes to section 20 in accordance with the requirements for that section.

  6. If fields A, B and C have entries, Fields D, E and F are blank, and Fields G, H, and I have entries, an asterisk will print before the blank fields. Correct by moving the data, leaving no blank intervening fields or sections. (See Figure 3.12.21-22.) Move entries from Fields G, H, and I into Fields D, E, and F, and delete Fields G, H, and I.

  7. If IMF record and TC 450 is present and tax period is 197512 or later, this is an invalid condition.

    Figure 3.12.21-22

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  8. If there is any TC 340/341 in Sections 02–19, dated 01/01/1991 or later, there must be an equal number of TC 340/341s in Sections 30–33. If they are not present in an equal number, all TC 340/341 in Sections 02–19 and 30–33 and their related date and money amount fields will asterisk if the date is after 01/01/1991. Compare the register to the document and if you can determine the problem, correct. If not, reject to the originator for resolution using Action Code 3.

    Note:

    For Form 3413 only.

  9. The Interest Computation Date (Field 01–Q) is checked against Transaction Codes 290, 294, 295, 298, 299, 300, 304, 308, 309 in Sections 01 through 19.

    Note:

    This applies only to Form 3552 (Doc Code 51) and BMF and IMF. The program will bypass this check if the Interest Computation Date (Field 01–Q) is invalid.

  10. When Transaction Codes 290, 295, 298, 299, 300, 304, 308, 309 are present in Sections 01 through 19, the Interest Computation Date (Field 01–Q) must be present. If any of Transaction Codes 294, 295, 298, 299, 304, 308, and 309 are present, but Field 01–Q (Interest Computation Date) contains no entry, Fields B, E, H (Sections 01–19), and Field 01–Q will error code. To correct:

    1. Compare the document (Form 3552) and register.
      Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3, Notate on Form 4227, "Transaction Codes (TCs) are present without an Interest Computation Date" .

  11. If a TC 290 or TC 300 is present with none of the Transaction Codes (TCs) 294, 295, 298, 299, 304, 308 and 309 Fields B, E, H, Field 01–Q (the Interest Computation Date) and all of the corresponding TC fields will error code. To Correct:

    1. Compare the document (Form 3552) and the register.
      Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227, "Needs one of the following (TC 294, 295, 298, 299, 304,308, or 309) present with TC 290 or TC 300" .

  12. If more than one of these transaction codes (294, 295, 298, 299, 304, 308 and 309) are present, Field 01–Q and the corresponding TC fields will error code. To correct:

    1. Compare the document and the register.
      Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227, "Interest Computation Date is present with more than one of the Transaction Codes (TCS 294, 295, 298, 299, 304,308, and 309)" .

  13. If a TC 294 or TC 298 is present with more than one TC 290 (orany TC 300) in Section 01 through 19, Field 01–Q, and the corresponding transaction code fields will error code.
    To correct:

    1. Compare the document (Form 3552) and the register.
      Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227, "TC 294 or TC 298 is present with more than one TC 290 (or (any) TC 300)" .

  14. If a TC 304 or TC 308 is present with more than one TC 300 (orany TC 290) in Section 01 through 19, Field 01–Q, and the corresponding transaction code fields will error code.
    To correct:

    1. Compare the document (Form 3552) and the register.
      Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227, "TC 294 or TC 298 is present with more than one TC 290 (or (any) TC 300)" .

  15. If any Transaction Code 294, 295, 298, 299, 304, 308, OR 309 is present in Section 01 – 19, but the Interest Computation Date (Field 01–Q) is NOT present, Field 01–Q and the corresponding transaction code fields will error code.
    To correct:

    1. Compare the document (Form 3552) and the register.
      Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227, "Transaction Codes are present without an Interest Computation Date" .

  16. The program will check Credit Transaction Codes 291, 295, 299, 301, 309 (Sections 02–19) against Debit Transaction Codes 290, 294, 295, 298, 299, 300, 304, 308, 309 in Sections 01 through 19 for valid Tax Liability/Carryback combinations.

    Note:

    This applies only to Form 3552 (Doc Code 51) and BMF and IMF. The program will bypass this check if IRAF, if any Transaction Code Error Indicators in Sections 01 through 19 are set, if the Interest Computation Date 01–Q is invalid, or if the Computer Date Error Indicator is set.

  17. If more than one of these (credit) transaction codes (291, 295, 299, 301, and 309) is present, the corresponding TC fields will error code. To correct:

    1. Compare the document and the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3, Notate on Form 4227, "More than one of the credit transaction codes (TCs) is present" .

  18. There must be one debit transaction code for every credit transaction code. If none, or more than one of these debit transaction codes (290, 294, 298, 300, and 308) is present, the credit TC and all corresponding (debit) TC fields will error code. To correct:

    1. Compare the document and the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. If there are none of the debit transaction codes is present, notate on Form 4227, "None of the debit transaction codes (TCs) is present." . If there are more than one of the debit transaction codes present, notate on Form 4227, "More than one of the debit transaction codes (TCs) are present" .

  19. If Transaction Code 298 is present for IMF, it will error code if used with other tax and interest transaction codes. Otherwise, it is the same as a TC 290.

    1. Compare the document and the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. If there are none of the debit transaction codes is present, notate on Form 4227, "TC 298 is present for IMF with other tax and interest TCs"

  20. If any transaction code combination is not found in the Tax Liability Carryback Transaction Code Table (see below), both the credit and debit will error code. To correct:

    1. Compare the document (Form 3552) and the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227, "Combination is not found in the Tax Liability Carryback Transaction Code Table" .

    Tax Liability Carryback Transaction Code Table
    Debit Transaction Code with Credit Transaction Code
    (Debit) (Credit)
    290 295
    290 299
    294 291
    298 291
    300 309
    308 301

3.12.21.5.2.3  (01-01-2009)
Section 02–19—Fields C, F, and I—Transaction Amount

  1. These fields will be invalid if the amount is signed positive and the related transaction code is not a debit or if the amount is signed negative and the related transaction code is not a credit.


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