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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 37. IMF General Instructions (Cont. 4)

3.12.37  IMF General Instructions (Cont. 4)

3.12.37.14 
Unpostables

3.12.37.14.14  (01-01-2009)
Unpostable Code 167 RC 2

  1. Unpostable Condition 167 RC 2 occurs when the pre-journalized amount is not equal to zero or a TC 270 is input as the secondary transaction to a Revenue Receipt and the module contains an unreversed TC 320.

3.12.37.14.14.1  (01-01-2009)
Correction Procedures UPC 167 RC 2

  1. If the pre-journalized amount is not equal to zero, re-input the transaction after removing the TC 570 for zero (00), by either:

    1. re-inputting the document.

    2. Routing a copy of the corrected document to SCCB, explaining the unpostable condition and action taken to resolve it.

    Note:

    Send a copy to the originator, informing them of the action taken.

3.12.37.14.15  (01-01-2009)
Unpostable Code 176 RC 0

  1. Unpostable Condition 176 RC 0 occurs when TC 150 or 430 which would create an entity on the invalid segment. This condition is bypassed by:

    1. Corrected UPC cases.

    2. TC 150 or TC 430 with high order digit in SSN of 9 (temporary SSN).

    3. TC 430 for Form 1040C (Doc. Code 6).

    4. TC 150 with CCC X.

    5. TC 150 or 430 with the Accretion Indicator.

3.12.37.14.15.1  (01-01-2009)
Correction Procedures UPC 176 RC 0

  1. Notate on Form 8749 Non Master File (NMF)"Route to NMF" .

    Note:

    For additional information on correction procedures for Unpostable Code 176 RC 0 see IRM 3.12.179.

3.12.37.14.16  (01-01-2009)
Unpostable Code 197 RC 4, 5 and 6

  1. Unpostable Condition 197 RC 4, 5, and 6 will be auto closed by GUF to Rejects when the MFT is 29.

3.12.37.14.16.1  (01-01-2009)
Unpostable Code 197 RC 4

  1. Unpostable Condition 197 RC 4 occurs when any TC 370 contains a return TC 150 and TC 150 has already posted.

3.12.37.14.16.1.1  (01-01-2009)
Correction Procedures UPC 197 RC 4

  1. To resolve this condition, change TC 150 to TC 290.

3.12.37.14.16.2  (01-01-2009)
Unpostable Code 197 RC 5

  1. Unpostable Condition 197 RC 5 occurs when a TC 400 or TC 971 AC 45 is input to a credit balance module or a module does not contain a TC 150.

3.12.37.14.16.2.1  (01-01-2009)
Correction Procedures UPC 197 RC 5

  1. To resolve this condition, cancel the DLN and route the document to originator.

3.12.37.14.16.3  (01-01-2009)
Unpostable Code 197 RC 6

  1. Unpostable Condition 197 RC 6 occurs when a TC 370 with a secondary TC 402 is input and does not find an unreversed TC 400 in the module with the same date and amount as TC 402.

3.12.37.14.16.3.1  (01-01-2009)
Correction Procedures UPC 197 RC 6

  1. To resolve this condition, cancel the DLN and route the document to originator.

3.12.37.14.17  (01-01-2009)
Unpostable Code 290 RC 6

  1. Unpostable Condition 290 RC 6 occurs when Form 1040 with Computer Condition Code "S" and a remittance amount with return.

    1. A Non-math error return (except G or Y coded) contains a zero liability with a remittance greater than $1 or a Remittance (RPS) indicator is present.

3.12.37.14.17.1  (01-01-2009)
Correction Procedures UPC 290 RC 6

  1. Verify from the return that all sections have been transcribed correctly. If any section or field was not transcribed correctly, correct the appropriate section or field.

  2. If the payment matches an income or loss amount on the return, enter the payment amount in Section 05, Field 05BDR.

  3. If the payment matches the tax before credit amounts on the return:

    1. Enter the payment in Section 04, total tax, and in Section 05, Field 05BDR.

    2. Send appropriate Taxpayer Notice Code 244, 299, or 100 (refer to IRM 3.12.3 for literals).

  4. If the payment is the same as the amount the taxpayer has computed for his refund, or to be applied to estimated payments:

    1. Enter Field 05BDR as a balance due.

    2. Send TPNC 299 or 100 (refer to IRM 3.12.3 for literals).

  5. If the taxpayer indicated the return filed should be an extension, overlay the return with Form 4868, edit appropriately, then renumber. Renumber using TC 670 as the Primary Transaction Code and TC 460 as the Secondary Transaction Code.

  6. If the taxpayer indicates that the return was filed in lieu of an estimated payment for a future tax period:

    1. Follow local procedures to input a credit transfer to move the money from the established TC 610 module to the future year using TC 660.

    2. If green rockered money, prepare a Form 3244 (using TC 660) to renumber the money.

    3. Cancel the return DLN and forward to Files to be filed in its original block.

  7. If the taxpayer desires the IRS to figure his/her tax:

    1. Enter the payment in Section 04 (tax and total tax fields) and Section 05, (Field 05BDR).

    2. Send TPNC 218, if necessary.

  8. If the taxpayer resides in Alaska, due to APFD, check for valid SSNs for the children listed as exemptions on the return.

    1. Research the children's account for outstanding balances.

    2. If determination can be made, initiate a credit transfer of the TC 610 payment to each account involved. Notate action taken.

  9. If the entire payment is removed from the return and if doc codes 06, 08, 10, 12 or 22, renumber with applicable doc codes. For all other doc codes prepare Form 3893 to re-input the document without the ISRP indicator. Hold the return for a cycle before releasing to Batching. (This will prevent UPC 140 RC 2.)

  10. If a portion of the payment will remain with the return, ensure that all Sections have been transcribed, then enter a "C" in the Clear field and continue processing.

3.12.37.14.17.1.1  (01-01-2009)
Research

  1. If you are unable to determine the proper resolution of the payment:

    1. Initiate research for outstanding balances on the account.

      Note:

      SUMRY may not be adequate because if there hasn't been any recent activity on the taxpayers account, TXMOD will drop off.

    2. If warranted (representative of the deceased taxpayer may indicate Form 1041 filing requirements etc.), you may research for any BMF accounts associated with the taxpayer.

  2. If there is a debit found on other modules, take the following actions:

    1. Follow local procedures to initiate a credit transfer to move the TC 610 credit to that module.

    2. Notate action taken.

    3. If doc codes 06, 08, 10, 12, or 22, renumber with applicable doc codes.

    4. For all other doc codes prepare Form 3893 to re-input the return without the ISRP indicator.

    5. Hold the return one cycle before releasing to Batching to prevent UPC 140 RC2.

  3. If it is determined that a payment should be refunded to the taxpayer, take the following actions:

    1. Follow local procedures to initiate a credit transfer within the module.

    2. Input a "Posting-Delay-Code" 1 on the credit transfer. This will stop future UPC 140 RC 2. Refer to IRMs 102.3 and 102.4.

      Note:

      Local procedures may prevent this type of correction from being completed in Rejects/Suspense.

  4. If no outstanding balances exists on the module, request the TC 610 payment document using Command Code ESTAB.

    1. When payment document is received, follow applicable information to resolve

  5. If unable to determine what payment was intended for or payment document was not received:

    1. SSPND 211 to correspond with the taxpayer using 12C Letter (fill-in paragraph). Use the following message: "Your return shows no tax due. However, we received a payment of $$$$$. Please clarify where you want this applied."

    Note:

    Correspond even if the return has previously been corresponded on.

  6. Process the taxpayer's reply to the correspondence required in (5) as appropriate, utilizing all applicable information.

  7. If the taxpayer replies to the correspondence required in (5) that he did not send in payment, or "No Reply" is received to our correspondence:

    1. ISRP Money—Prepare Form 2424 to send the money to Unidentified. Edit a CCC "3" in red on the return to prevent the money from refunding, and if doc codes 06, 08, 10, 12, or 22, renumber with applicable doc codes. For all other doc codes prepare Form 3893 to re-input the document without the ISRP indicator. Hold the return one cycle before releasing to Batching. This will prevent Unpostable 140 RC 2.

      Note:

      Before sending to Unidentified, you may research using Remittance Transaction Research (RTR) to retrieve a copy of the original check to see if a determination can be made as to the correct posting of the money

    2. Green Rocker Money—Prepare Form 3244 to renumber the money to Unidentified. Attach a Form 4227 to the return to route to Batching & Numbering notating "Renumber to non-remit."

3.12.37.14.18  (01-01-2009)
Unpostable Code 291

  1. Use the following instructions for resolving UPC 291 with Reason Codes 1, 2 and 9.

3.12.37.14.18.1  (01-01-2009)
Unpostable Code 291 RC 1

  1. Unpostable Condition 291 RC 1 occurs when the transaction amount is not compatible to transaction code.

    1. Transaction amount is not zero and the transaction code is 140/141/142/474/475/582/583 or 59X.

    2. TC 370 Doc Code 51 for a credit amount.

    3. TC 61X–69X with a reversal code other than zero and a Doc Code of 34 must have a zero primary amount and significant secondary amount (except TC 896 and 694).

    4. TC 150 with a negative liability.

    5. TC 610 with return Doc Code must be credit.

    6. TC 430 with a zero amount field (Doc Code 61).

3.12.37.14.18.1.1  (01-01-2009)
Correction Procedures UPC 291 RC 1

  1. Renumber or cancel as appropriate.

3.12.37.14.18.2  (01-01-2009)
Unpostable Code 291 RC 2

  1. Unpostable Condition 291 RC 2 occurs when Revenue Receipt transaction contains an invalid secondary transaction code:

    1. Secondary Transaction Code is other than 170, 171, 200, 270, 280, 360, 460, 472, 570, 770 or 772.

    2. Secondary Transaction Code 280 only valid for Primary Transaction Code 611, 641, 661, 671, 681, 691, or 721.

    3. Secondary Transaction Code 460 valid for Primary Transaction Code 670 only.

    4. Secondary Transaction Code 570 must have zero amount.

    5. Secondary Transaction Code 200 or 360, must have a significant amount.

    6. Secondary Transaction Code 770 only valid with Primary Transaction Code 721.

    7. Secondary Transaction Code 772 only valid with Primary Transaction code 720.

  2. Unpostable Code 291 RC 2 occurs when a TC 370 has any of the following conditions:

    1. Secondary TC 630 or 636 with ID number other than 02.

    2. Secondary TC 632 or 637 with ID number other than 03.

    3. Secondary TC 63X present and Doc Code 52 has a status indicator of 1.

    4. Secondary TC 63X is present and tax period is other than 197810 through 198011.

    5. Secondary TC 636 or 637 with Doc Code other than 52.

    6. Document contains an 870 Date with no secondary TC 300 present.

3.12.37.14.18.2.1  (01-01-2009)
Correction Procedures UPC 291 RC 2

  1. If Revenue Receipt, correct secondary transaction as appropriate.

    1. If unable to correct and the secondary transaction contains a money amount, remove the TC and money. Add a Secondary TC 570 for blank. Notify SCCB of action taken.

    2. If unable to correct and the secondary transaction does not contain a money amount, remove the TC and continue processing.

  2. If TC 370 with assessment code TC 290 and Doc Code 51:

    1. If module already contains an 870 Agreement date, remove the agreement date and continue processing

    2. If module does not contain an 870 Agreement date, change the TC 290 to 300 and continue processing.

  3. If TC 370 with assessment code TC 290 and Doc Code 52, delete the DLN and forward the document to originator.

3.12.37.14.18.3  (01-01-2009)
Unpostable Code 291 RC 9

  1. Unpostable Condition 291 RC 9 occurs when TC 150 with Lifetime Exclusion from Gains Indicator is other than 0–5.

3.12.37.14.18.3.1  (01-01-2009)
Correction Procedure UPC 291 RC 9

  1. Enter the correct information.

3.12.37.14.19  (01-01-2009)
Unpostable Code 292

  1. Use the following instructions for resolving UPC 292 with Reason Codes 0, 1, 2, 3, 4 and 5.

3.12.37.14.19.1  (01-01-2009)
Unpostable Code 292 RC 0

  1. Unpostable Condition 292 RC 0 occurs when EIC is greater than the maximum allowed for the tax period.

  2. See IRM 3.12.3 and the Prior Year Job Aid, 2515–014, for the allowable amounts.

3.12.37.14.19.1.1  (01-01-2009)
Correction Procedures UPC 292 RC 0

  1. Correct the EIC amount and assign Taxpayer Notice Code if appropriate. (See IRM 3.12.3 and Prior Year Job Aid, 2515–014, EIC PY information).

3.12.37.14.19.2  (01-01-2009)
Unpostable Code 292 RC 1

  1. Unpostable Condition 292 RC 1 occurs if section word count is present and corresponding section is not input on the return.

3.12.37.14.19.2.1  (01-01-2009)
Correction Procedures UPC 292 RC 1

  1. Enter the appropriate section with all applicable fields or delete the section that was erroneously entered.

3.12.37.14.19.3  (01-01-2009)
Unpostable Code 292 RC 2

  1. Unpostable Condition 292 RC 2 occurs when TC 150 with doc code other than 07–12, 21–22, 26–27, or 72–73.

3.12.37.14.19.3.1  (01-01-2009)
Correction Procedures UPC 292 RC 2

  1. Renumber the document with the appropriate doc code.

3.12.37.14.19.4  (01-01-2009)
Unpostable Code 292 RC 3

  1. Unpostable Condition 292 RC 3 occurs when a:

    1. Non-math error return with IMF Total Tax Liability Computer not equal to IMF Total Tax Computer or

    2. Math error return with IMF Total Tax Computer equal to IMF Total Tax Liability Computer and Balance Due/Refund equal to Balance Due/Overpayment Computer.

3.12.37.14.19.4.1  (01-01-2009)
Correction Procedure UPC 292 RC 3

  1. Correct math error. (See IRM 3.12.3)

3.12.37.14.19.5  (01-01-2009)
Unpostable Code 292 RC 4

  1. Unpostable Condition 292 RC 4 occurs when TC 150 or TC 430 has any of the following invalid entity code address information present:

    • City character count +3, greater than City/State word count X5, and non-zero city character count

    • City character count or Major City Code is less than 2 characters

    • Entity Code is 1 or 3 and City/State word count is zero

    • Transaction with address data and invalid state code or major possession or blank city/state field

3.12.37.14.19.5.1  (01-01-2009)
Correction Procedure UPC 292 RC 4

  1. GTSEC 01 and enter the complete address as shown on the rejected return.

3.12.37.14.19.6  (01-01-2009)
Unpostable Code 292 RC 5

  1. Unpostable Condition 292 RC 5 occurs when entity code is 1, 4 or 5 and either of the following conditions is present:

    • Schedule SE SSN is invalid

    • Individual Retirement Arrangements (IRA) section when the significant type indicator and entity code is other than 2 or a non remittance, or FSC of 2 and IRA Spouse Indicator is zero

3.12.37.14.19.6.1  (01-01-2009)
Correction Procedure UPC 292 RC 5

  1. Correct SE Schedule(s). Ensure that the SSN on Schedule SE matches the Secondary SSN on the return (See IRM 3.12.3).

  2. Correct the IRA Spouse Indicator or filing status if Form 5329 is transcribed into Section 29/30 (the IRA Spouse Indicator is 1 for the Primary taxpayer and 2 for the Secondary taxpayer.

3.12.37.14.20  (01-01-2009)
Unpostable Code 293

  1. Use the following instructions for resolving UPC 293 with Reason Codes 2, 3, 4 and 8.

3.12.37.14.20.1  (01-01-2009)
Unpostable Code 293 RC 2

  1. Unpostable Condition 293 RC 2 occurs when SFR TC 150, Doc Code 10, blocking series 000–299 are present, the tax period is 8112 and later, and either of the following conditions are present:

    • Sections other than 1–6 are present

    • Tax data is present in Sections 4 through 6, other than Exemption Amount Computer, Standard Deduction Amount, Non Taxable Earned Income, or Form 6251 ADJ Computer amount

3.12.37.14.20.1.1  (01-01-2009)
Correction Procedures UPC 293 RC 2

  1. Check transcription in Sections 1–6.

  2. If Sections other than 1–6 are present, delete the return and route back to originator.

  3. If data is present in Sections 4–6, other than the information previously listed, delete the return and route back to originator.

3.12.37.14.20.2  (01-01-2009)
Unpostable Code 293 RC 3

  1. UPC 293 RC 3 occurs when TC 370 transaction amount is not equal to net money amount of all secondary transaction plus the civil penalty reference number amount.

3.12.37.14.20.2.1  (01-01-2009)
Corrections Procedures UPC 293 RC 3

  1. re-input the document.

3.12.37.14.20.2.2  (01-01-2009)
Unpostable Code 293 RC 4

  1. Unpostable Code 293 RC 4 occurs when TC 150 containing IMF Total Tax Computer, Withholding Amount, or Excess Social Security Tax greater than 10 positions (i.e., $100,000,000.00).

3.12.37.14.20.2.3  (01-01-2009)
Corrections Procedures UPC 293 RC 4

  1. Cancel "DLN" and route the document to Accounting for Non Master File Processing.

3.12.37.14.20.3  (01-01-2009)
Unpostable Code 293 RC 8

  1. Unpostable Condition 293 RC 8 occurs when TC 150 has an Entity Code 1 (Long Entity), 4 (Partial Entity), or 5 (Partial Entity) and any of the following conditions are present:

    • The last name is not present

    • The first name exceeds the 35 maximum field length

    • The first name line is not present

3.12.37.14.20.3.1  (01-01-2009)
Correction Procedures UPC 293 RC 8

  1. Enter the correct information in Field 01NL. See IRM 3.12.3 for additional information.

3.12.37.14.21  (01-01-2009)
Unpostable 294 RC 1

  1. This condition occurs when a TC 150 with DLN XX211-XXX-99XXXX containing CCC G and any of the following conditions apply:

    1. Entity code is other than 2 or 4; or

    2. Tax period is prior to 197301; or

    3. CCC 5 or 6 is not present.

  2. Correction Procedures for UPC 294 RC 1.

    1. If Entity Code is other than 2 or 4, URC 8. re-input the return using short entity.

    2. If tax period is prior to 197301, before releasing, research for correct tax period. If we transcribed the tax period correctly, cancel the return DLN. Notate on routing slip "Invalid tax period prior to 197301." If tax period was transcribed incorrectly, re-input return with the proper tax period.

    3. If the return does not contain CCC 5 or 6, determine if one of those codes are needed. If CCC 5 or 6 is needed, ensure CCC G precede these CCCs.

    4. For all other conditions, cancel DLN and route to Files

      Note:

      CCC 5 is needed when Form 1040X shows one "yes" box checked for Presidential Election Campaign Fund (PECF). CCC 6 is needed when the Form 1040X shows two "yes" boxes checked for the PECF.

3.12.37.14.22  (01-01-2009)
Unpostable Code 295 RC 1

  1. Unpostable Condition 295 RC 1 occurs when TC 150 has Entity Code 1 and Computer Condition Code (CCC) "G" is present.

3.12.37.14.22.1  (01-01-2009)
Correction Procedures UPC 295 RC 1

  1. If CCC G (amended return) is correct, delete the address information.

  2. If the return should not be G coded, delete CCC "G" and enter all applicable sections. Refer to IRM 3.12.3.

3.12.37.14.23  (01-01-2009)
Unpostable Code 299

  1. Unpostable Code 299 is for TC 150 with invalid fields/invalid transactions.

3.12.37.14.23.1  (01-01-2009)
Unpostable Code 299 RC 1

  1. Unpostable Condition 299 RC 1 occurs when an invalid field or section is present 1040/A/EZ.

3.12.37.14.23.1.1  (01-01-2009)
Correction Procedure UPC 299 RC 1

  1. Will be forwarded to the Rejects function for verification the return meets the criteria to be processed as an Economic Stimulus Return. This condition occurs when any of the following is present:

    1. Special Processing Code "P" is present on a return with a tax perios of TY200712 and prior.

    2. Special Processing Code "P" is present on a return with a tax period of TY200712 and later with a TC 150 posted to the tax module.

    3. Special Processing Code "P" field 02SPC is present on a return with a tax period of 200712 with amount present for Taxable Income, Total Tax, Total Payments, Balance Due/Refund lines.

  2. Economic Stimulus Payment (ESP) return for Tax Period prior to 2007. Verify if return is truly a claim for ESP. Follow instructions in ESP instructions 3.12.3.16 to make determination. If return is other than tax year 200712, return the tax form to the taxpayer with Form 3531-B, and check box 8.

  3. Correction procedures - Use the following procedures to determine if the return should be processed as an Economic Stimulus Return.

    Note:

    The procedures in IRM 3.12.3.3.3.16 should be referenced when determining and or processing the unpostable return as an Economic Stimulus Return.

    If.... Then....
    A) The return is a 200712 and later Check IMFOLT for a TC150 and do the following:

    1. If there is a TC 150, SSPND
    B) If an amount is present on any of the following lines:

    • Line 8b - 19

    • Line 21

    • Line 23 -36

    • Line 43 - 76

      Note:

      The payments and/or balance due lines have an amount that is equal to $300, $600 or $1200 this and by deleting these amounts the return meets the criteria of an Economic Stimulus Return. Do Notconsider this a regular return.

    		Process the return as a regular return and do the following:

    1. Circle out Economic Stimulus or similar statements at the top of the return.

    2. Delete SPC P from field 02SPC.

    3. Follow normal procedures for all error codes that generate.
    C) If an attached supporting form or schedule is attached ...  
    D) If a W2 is attached that reflects wages and federal withholding... Process the return as a regular return and do the following:

    1. Circle out Economic Stimulus or similar statement at the top of the return.

    2. Delete P from field 02SPC.

    3. Ensure wages from W2 are reflected in Field 0564.

    4. Ensure withholding is reflected in Field 0564.

    5. Follow normal procedures for all error codes that generate.

3.12.37.14.23.2  (01-01-2009)
Unpostable Code 299 RC 2

  1. Unpostable Condition 299 RC 2 occurs when a TC 150 contains significant in the Refundable Credit PY Minimum Tax Amount if the Tax Period is prior to 200712. Verify and follow instructions in IRM 3.12.3.8.4.15 & 16.

3.12.37.14.23.3  (01-01-2009)
Unpostable Code 299 RC 3

  1. Unpostable Condition 299 RC 3 occurs when a TC 150 contains a credit amount in an Unallowable Total field.

3.12.37.14.23.3.1  (01-01-2009)
Correction Procedure UPC 299 RC 3

  1. Verify and correct the Unallowable and Tax fields.

3.12.37.14.23.4  (01-01-2009)
Unpostable Code 299 RC 4

  1. Unpostable Condition 299 RC 4 occurs when a TC 150 is present and the Primary SSN equals the Secondary SSN.


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