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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 3. Individual Income Tax Returns (Cont. 11)

3.12.3  Individual Income Tax Returns (Cont. 11)

3.12.3.42 
Section 52 and 53 Data — Form 8889

3.12.3.42.4 
Correction Procedures

3.12.3.42.4.18  (01-01-2009)
Field 5215 — Unreimbursed Qualified Medical Expenses

  1. This is transcribed form line 15, Form 8889.

3.12.3.42.4.19  (01-01-2009)
Field 5216 — Taxable HSA Distributions

  1. This is transcribed form line 16, Form 8889.

  2. It is the taxpayers total of line 15 subtracted from line 14c.

3.12.3.42.4.20  (01-01-2009)
Field 5217a – 0% Exception Check Box

  1. This is transcribed form line 17a, Form 8889.

  2. If the box on line 17a, Form 8889 is check, than enter 1 in Field 5217a.

3.12.3.42.4.21  (01-01-2009)
Field 5217b — Total Additional 10% Tax

  1. This is transcribed form line 17b, Form 8889.

  2. If the box on line 17a has been checked, the taxpayers will enter 10% (.10), of the amount from line 16, on line 17b.

  3. If the box on line 17a is not checked, the taxpayers will enter the amount from line 16 on line 17b.

3.12.3.42.4.22  (01-01-2009)
Field 5218 — Qualified HSA Distribution

  1. This is transcribed form line 18, Form 8889.

3.12.3.42.4.23  (01-01-2009)
Field 5219 — Part Year Coverage

  1. This is transcribed form line 19, Form 8889.

3.12.3.42.4.24  (01-01-2009)
Field 5220 — Qualified HSA Funding

  1. This is transcribed form line 20, Form 8889.

3.12.3.42.4.25  (01-01-2009)
Field 5221 — Total Income HDHP Coverage

  1. This is transcribed form line 21, Form 8889.

  2. It is the taxpayers entry of the combined amounts for lines 18, 19, and 20.

3.12.3.42.4.26  (01-01-2009)
Field 5222 — Additional Tax HDHP Coverage

  1. This is transcribed form line 22, Form 8889.

  2. The taxpayers will enter 10% (.10), of the amount from line 21, on line 17b.

3.12.3.43  (01-01-2009)
Section 54 Data — Form 8880

  1. Form 8880, Credit for Qualified Retirement Savings Contribution, is used to report contributions to a qualified retirement savings plan. (EC 288/588.)

3.12.3.43.1  (01-01-2009)
Fields and Money amounts

  1. All fields in this section must be positive.

3.12.3.43.2  (01-01-2009)
Error Record Format — Section 54

  1. Section 54 consists of the following fields:

    Field Designator Field Title Field Location
    5406A Primary Contributions Line 6a
    5406B Secondary Contributions Line 6b

3.12.3.43.3  (01-01-2009)
Invalid Conditions

  1. Fields 5406A and 5406B will appear invalid if not all numeric.

3.12.3.43.4  (01-01-2009)
Correction Procedures

  1. Additional correction procedures are provided for specific fields.

3.12.3.43.4.1  (01-01-2009)
Field 5406A — Primary Contributions

  1. This field is transcribed from line 6, column a, Form 8880.

  2. The taxpayers will enter on line 6a, the smaller amount between line 5a or $2,000

3.12.3.43.4.2  (01-01-2009)
Field 5406B — Secondary Contributions

  1. This field is transcribed from line 6, column b, Form 8880.

  2. The taxpayers will enter on line 6b, the smaller amount between line 5b or $2,000.

3.12.3.44  (01-01-2009)
Section 55 Data — Form 8914 (TY05 and TY06 Only)

  1. Form 8914, Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina, is used to claim an additional exemption amount for taxpayers housing individuals displaced by Hurricane Katrina.

    Note:

    Section 55 for Form 8914 is valid for TY05 and TY06 only.

3.12.3.44.1  (01-01-2009)
Fields and Money Amounts

  1. All fields in this section must be positive.

3.12.3.44.2  (01-01-2009)
Error Record Format — Section 55

  1. Section 55 consists of the following fields:

    Field Designator Field Title Field Location
    55DN1 Displaced Individual Name Control-1 Line 1a
    55DS1 Displaced Individual SSN-1 Line 1b
    55DN2 Displaced Individual Name Control-2 Line 1a
    55DS2 Displaced Individual SSN-2 Line 1b
    55DN3 Displaced Individual Name Control-3 Line 1a
    55DS3 Displaced Individual SSN-3 Line 1b
    55DN4 Displaced Individual Name Control-4 Line 1a
    55DS4 Displaced Individual SSN-4 Line 1b

3.12.3.44.3  (01-01-2009)
Invalid Conditions

  1. All fields will appear invalid if not all numeric.

3.12.3.44.4  (01-01-2009)
Correction Procedures

  1. Correct coding and transcription errors and misplaced entries on displayed fields.

  2. Displaced Individual field is numeric only.

  3. Displaced Individual name control is four digits and alpha only.

  4. Additional correction procedures are provided for specific fields.

3.12.3.44.4.1  (01-01-2009)
Field 55DNI — Displaced Individual Name Control-1

  1. This is transcribed from line 1a, Form 8914.

  2. It is the first four letter of the last name of the first individual that is present.

3.12.3.44.4.2  (01-01-2009)
Field 55DS1 — Displaced Individual SSN-1

  1. This is transcribed from line 1b, Form 8914.

  2. It is the SSN of the of the first individual that is present.

3.12.3.44.4.3  (01-01-2009)
Field 55DN2 — Displaced Individual Name Control-2

  1. This is transcribed from line 1a, Form 8914.

  2. It is the first four letter of the last name of the second individual that is present.

3.12.3.44.4.4  (01-01-2009)
Field 55DS2 — Displaced Individual SSN-2

  1. This is transcribed from line 1b, Form 8914.

  2. It is the SSN of the of the second individual that is present.

3.12.3.44.4.5  (01-01-2009)
Field 55DN3 — Displaced Individual Name Control-3

  1. This is transcribed from line 1a, Form 8914.

  2. It is the first four letter of the last name of the third individual that is present.

3.12.3.44.4.6  (01-01-2009)
Field 55DS31 — Displaced Individual SSN-3

  1. This is transcribed from line 1b, Form 8914.

  2. It is the SSN of the of the third individual that is present.

3.12.3.44.4.7  (01-01-2009)
Field 55DN4 — Displaced Individual Name Control-4

  1. This is transcribed from line 1a, Form 8914.

  2. It is the first four letter of the last name of the fourth individual that is present.

3.12.3.44.4.8  (01-01-2009)
Field 55DS4 — Displaced Individual SSN-4

  1. This is transcribed from line 1b, Form 8914.

  2. It is the SSN of the of the fourth individual that is present.

3.12.3.45  (01-01-2009)
Section 56 Data — Form 8888

  1. Form 8888, Direct Deposit of Refund, is used to Direct Deposit the taxpayer's refund into up to three accounts.

3.12.3.45.1  (01-01-2009)
Fields and Money Amounts

  1. The fields in this section must be positive.

3.12.3.45.2  (01-01-2009)
Error Record Format Section 56

  1. Section 56 consists of the following fields:

    Field Designator Field Titles Field Location
    5601A Account 1 Deposit Amount Line 1a
    5601B Account 1 Routing Number Line 1b
    5601C Account 1 Type Deposit Code Line 1c
    5601D Account 1 Account Number Line 1d
    5602A Account 2 Deposit Amount Line 2a
    5602B Account 2 Routing Number Line 2b
    5602C Account 2 Type Deposit Code Line 2c
    5602D Account 2 Account Number Line 2d
    5603A Account 3 Deposit Amount Line 3a
    5603B Account 3 Routing Number Line 3b
    5603C Account 3 Type Deposit Code Line 3c
    5603D Account 3 Account Number Line 3d

3.12.3.45.3  (01-01-2009)
Invalid Conditions

  1. All fields will appear invalid if not all numeric.

3.12.3.45.4  (01-01-2009)
Correction Procedures

  1. Correct coding and transcription errors and misplaced entries on displayed fields.

  2. The taxpayer has the option of using Section 06 or Section 56, Form 8888 but not both. If the taxpayer tries to use both, they will receive a paper check.

  3. Injured Spouse filers will not have the option of using Form 8888.

  4. Total Direct Deposit amounts of less than $100 will not be allowed using Form 8888.

  5. See Section 06 Correction Procedures for Fields RTN, DAN and TDA.

  6. Additional correction procedures are provided for specific fields.

3.12.3.45.4.1  (01-22-2008)
Field 5601A — Account 1 Deposit Amount

  1. This field is transcribed from line 1a, Form 8888.

  2. It is the first amount the taxpayer is requesting to be direct deposited.

3.12.3.45.4.2  (01-01-2009)
Field 5601B —Account 1 Routing Number

  1. This field is transcribed from line 1b, Form 8888.

  2. It is the routing number for the first direct deposit the taxpayer is requesting.

3.12.3.45.4.3  (01-01-2009)
Field 5601C — Account 1 Type Deposit Code

  1. This field is transcribed from line 1c, Form 8888.

  2. It is the account type code for the first direct deposit the taxpayer is requesting.

    1. If the Checking box is checked, than enter C in Field 5601C.

    2. If the Savings box is checked, than enter S in Field 5601C.

3.12.3.45.4.4  (01-01-2009)
Field 5601D — Account 1 Account Number

  1. This field is transcribed from line 1d, Form 8888.

  2. It is the account number for the first direct deposit the taxpayer is requesting.

3.12.3.45.4.5  (01-01-2009)
Field 5602A — Account 2 Deposit Amount

  1. This field is transcribed from line 2a, Form 8888.

  2. It is the second amount the taxpayer is requesting to be direct deposited.

3.12.3.45.4.6  (01-01-2009)
Field 5602B —Account 2 Routing Number

  1. This field is transcribed from line 2b, Form 8888.

  2. It is the routing number for the second direct deposit the taxpayer is requesting.

3.12.3.45.4.7  (01-01-2009)
Field 5602C — Account 2 Type Deposit Code

  1. This field is transcribed from line 2c, Form 8888.

  2. It is the account type code for the second direct deposit the taxpayer is requesting.

    1. If the Checking box is checked, than enter C in Field 5602C.

    2. If the Savings box is checked, than enter S in Field 56021C.

3.12.3.45.4.8  (01-01-2009)
Field 5602D — Account 2 Account Number

  1. This field is transcribed from line 2d, Form 8888.

  2. It is the account number for the second direct deposit the taxpayer is requesting.

3.12.3.45.4.9  (01-01-2009)
Field 5603A — Account 3 Deposit Amount

  1. This field is transcribed from line 3a, Form 8888.

  2. It is the third amount the taxpayer is requesting to be direct deposited.

3.12.3.45.4.10  (01-01-2009)
Field 5603B —Account 3 Routing Number

  1. This field is transcribed from line 3b, Form 8888.

  2. It is the routing number for the third direct deposit the taxpayer is requesting.

3.12.3.45.4.11  (01-01-2009)
Field 5603C — Account 3 Type Deposit Code

  1. This field is transcribed from line 3c, Form 8888.

  2. It is the account type code for the third direct deposit the taxpayer is requesting.

    1. If the Checking box is checked, than enter C in Field 5603C.

    2. If the Savings box is checked, than enter S in Field 5603C.

3.12.3.45.4.12  (01-01-2009)
Field 5603D — Account 3 Account Number

  1. This field is transcribed from line 3d, Form 8888.

  2. It is the account number for the third direct deposit the taxpayer is requesting.

3.12.3.46  (01-01-2009)
Reserved

  1. This section is reserved.

3.12.3.47  (01-01-2009)
Reserved

  1. This section is reserved.

3.12.3.48  (01-01-2009)
Section 59 Data — Form 8913 (TY06 Only)

  1. TY06 Only — Form 8913, Credit for Federal Telephone Excise Tax Refund, is used by the taxpayer to claim the actual amount of Excise tax paid on their telephone bill for Tax Years 2004, 2005 and 2006.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.48.1  (01-01-2009)
Fields and Money Amounts

  1. All fields in this section must be numeric and positive.

3.12.3.48.2  (01-01-2009)
Error Record Format — Section 59

  1. Section 59 consists of the following fields:

    Field Designator Field Title Field Location
    5915D Telephone Tax Refund Line 15(d)
    5915E Interest on Tax Refund Line 15(e)
    5916V Telephone Tax Refund Verified ERS Input Only

3.12.3.48.3  (01-01-2009)
Invalid Conditions

  1. All fields will appear invalid if not numeric.

3.12.3.48.4  (01-01-2009)
Correction Procedures

  1. Correct coding and transcription errors and misplaced entries on displayed fields.

  2. Additional correction procedures are provided for specific fields.

3.12.3.48.4.1  (01-01-2009)
Field 5915D — Telephone Tax Refund

  1. This field is transcribed from line 15d, Form 8913.

  2. It is the taxpayers total amount the sum of lines 1d through 15d.

3.12.3.48.4.2  (01-01-2009)
Field 5915E — Interest on Tax Refund

  1. This field is transcribed from line 15e, Form 8913.

  2. It is the taxpayers total amount the sum of lines 1e through 15e.

3.12.3.48.4.3  (01-01-2009)
Field 5916V — Telephone Tax Refund Verified

  1. This field is an ERS Input Only field.

  2. This field is used by the ERS tax examiner when instructed by the correction procedures in IRM 3.12.3.

3.12.3.49  (01-01-2009)
Section 60 Data — Form 8917 (TY07 and later)

  1. Form 8917, Tuition and Fees Deduction, is used to report expenses related to tuition and fees (TY07 and later).

3.12.3.49.1  (01-01-2009)
Field and Money Amounts

  1. All fields in this section must be alpha or numeric.


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