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Fields Displayed - Error Code 007 will display as follows:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name Field Length 01DOD Date of Death 8 01RCD Received Date 8
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Error Code 007 will generate when the received date is equal to or earlier than the Date of Death.
Note:
A person must be deceased before an estate tax return is filed. The purpose of this error is to prevent the filing of an estate tax return prior to death.
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Correct all misplaced entries, coding and transcription errors.
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Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.
If And Then Death certificate or other attachments to verify the date of death is not found 1. Research INOLES.
2. Correct the date of death if needed.
3. SSPND with Action Code 211 and attach appropriate Correspondence Sheet.Date of death is verified Received date is still equal or earlier Change the received date to the day after the date of death and note on the top of the return "EXAM: RETURN FILED YYYYMMDD, TAXPAYER DIED YYYYMMDD" .
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Check correspondence from the executor/representative for the death certificate or other proof of the date of death.
If Then The information requested has been received Make the necessary corrections to the screen. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡The correspondence received indicates the taxpayer is not deceased RJECT with Action Code 640. There is no response Make the received date one day after the date of death shown on the return.
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Fields Displayed - Error Code 010 will display as follows:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name Field Length 01CCC Computer Condition Code 10 01PIC Penalty and Interest Code 1 01CAF CAF Indicator 1 01RFC Refund Code 1 01PI Payment Indicator 1 Section 02 is present or Section 02 is not present.
Section 03 is present or Section 03 is not present.
Section 04 is present or Section 04 is not present.
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Error Code 010 will generate when Computer Condition Code "G" is present, fields other than 01SSN, 01NC, 01DOD, 01CCC, 01DOB, 01RMIT, 01RCD and 01CRD are present, and Sections 02, 03 or 04 are present.
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Correct all misplaced entries, coding and transcription errors.
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Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.
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Determine if CCC "G" was input correctly:
If Then CCC "G" was entered correctly 1. DLSEC to delete all sections except Section 01.
2. Delete the invalid entries that are present in Section 01. GTSEC 01, if necessary.CCC "G" was entered incorrectly 1. Enter all necessary data in Sections 02 through 04.
2. Ensure that Section 01 fields are correct.
3. Delete the "G" in Field 01CCC.Note:
When deleting CCC "G" and the sections required are shown as being present, no further verification of section entries is needed.
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If the return is zero balance and no entry appears in the underprint field and the RPS Indicator is present:
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Enter $.01 in Field 0320.
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Continue processing.
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Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name RMIT> Remittance 01CCC Computer Condition Code 01RCD Received Date Section 03 is not present.
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A remittance amount is present, and there is no data in Section 03 and Computer Condition Code "G" is not present.
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Compare the displayed fields with the return.
If Then Data is present on the return for Section 03 fields (1) Use CC GTSEC and call up Section 03. Enter the appropriate data in those fields on the screen.
(2) When the record is transmitted with Field 03B/R (Balance Due/Overpayment) blank, the RMIT amount will generate into Field 03B/R (Balance Due/Overpayment (Computer)).The record is to be "G" coded (1) Section 03 is not necessary. Enter the "G" Code in Field 01CCC.
(2) Verify that the received date is present and enter it in Field 01RCD.There is no money amount in the RMIT> field, and an RPS/ISRP Indicator is present GTSEC Section 03, enter $.01 in the Field 03B/R, and continue processing. No data is present and where to apply the remittance amount (money) cannot be determined from the return (1) Enter CCC "X" in Field 01CCC.
(2) GTSEC 03 and enter $.01 in Field 03B/R.
(3) Prepare Form 3465, Adjustment Request, to indicate the amount to be moved to the Unidentified Remittance File (URF).
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The Rejects Unit will retrieve the research and attempt to apply the remittance amount. If data is not found, then the Rejects Unit will correspond with the taxpayer following normal correspondence procedures. SSPND the record with Action Code 21X.
If Then The remittance is Non-RPS (blue or green rockered amounts) Prepare Form 3244, Payment Posting Voucher, and renumber the return as a non-remittance return. The remittance is an RPS remittance 1. Prepare Form 3465, Adjustment Request, to indicate where to apply the credits.
2. Enter CCC "X" in Field 01CCC, GTSEC 03 and enter $.01 in Field 03B/R (Line 20) on Form 706United States Estate (and Generation-Skipping Transfer) Tax Return.The taxpayer does not reply and you cannot tell where to apply the remittance 1. GTSEC 03.
2. Enter $.01 in Field 03B/R.
3. Continue processing.
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Fields Displayed - Error Code 014 will display as follows:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name Field Length 04CON "In-Care-of" Name 35 04FAD Foreign Address 35 04ADD Street Address 35 04CTY City 22 04ST State Code 2 04ZIP ZIP Code 12
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Error Code 014 will generate if all fields are not present as follows:
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If the street address is present, Field 04CTY and Field 04ST must be present, unless a Major City Code is used.
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If a Major City Code is used, Field 04ADD must be present.
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A City must be present. If the city is not in the Major City format, Field 04ST must be present. Field 04ADD can be blank.
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A Major City Code is used and Field 04ST is present. If the State Code is equal to "AA" , "AE" or "AP" and the corresponding ZIP Code is present, the City must be APO or FPO.
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Correct all misplaced entries, coding and transcription errors.
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Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.
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Research any of the following for valid address information:
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Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries
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INOLE, NAMES/ENMOD
If And Then A Major City Code is present A street address is not available
1. Enter the City Name (spelled out, not in Major City format) in Field 04CTY.
2. Enter the State Code in Field 04ST.The Major City Code is correct The state is present Delete Field 04ST. The ZIP Code or Address cannot be corrected from the information on the return, attachments or from research DLSEC 04. -
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Fields Displayed - Error Code 015 will display as follows:
Field Designator on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return Field Name Field Length 04CON "In-Care-of" Name 35 04FAD Foreign Address 35 04ADD Street Address 35 04CTY City 22 04ST State 2 04ZIP ZIP Code 12 -
Invalid Condition - Error Code 015 will generate when any of the following conditions is present:
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State field has an entry other than "." (period/space) when a foreign address is present.
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ZIP Code field has an entry when a foreign address is present.
Note:
The ZIP Code must be present with an American Possessions address.
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Correction Procedures:
1. Correct all misplaced entries, coding and transcription errors.
2. Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.
If Then A foreign address is present in Field 04FAD 1. Field 04ST must contain "." (period/space).
2. Delete any entry in Field 04ZIPA foreign address is not present in Field 04FAD 1. Check return for foreign address. A foreign address is present on the return 1. Enter the foreign address in Field 04FAD. Note:
If additional space is required, continue entering the address in Field 04ADD.
2. Field 04CTY must contain the appropriate foreign country code. See Exhibit 3.12.263-10.
3. Field 04ST must contain "." (period/space).
4. Delete any entry in Field 04ZIP.A foreign address is not present on the return 1. Verify the address on the return is not a foreign address.
2. SSPND 610.
3. Renumber return with domestic DLN.
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Fields Displayed - Error Code 016 will display as follows:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name Field Length 04CON "In-Care-of" Name 35 04FAD Foreign Address 35 04ADD Street Address 35 04CTY City 22 04ST State Code 2 04ZIP ZIP Code 12
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Error Code 016 will generate when the ZIP Code is inconsistent with the Major City Code or State Code.
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Correct all misplaced entries, coding and transcription errors.
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Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.
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Research any of the following for valid ZIP Code information:
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Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries
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INOLE, NAMES/ENMOD
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If only the first three digits of the ZIP Code can be determined, enter "01" in the fourth (4th) and fifth (5th) positions.
If And Then Unable to determine a valid ZIP Code from the return or attachment Enter the valid ZIP Code found through research in Field 04ZIP. The address is a major city A Major City Code can be determined Enter Major City Code in Field 04CTY. The address is in a major city A Major City Code cannot be determined 1. Enter the name of the city in Field 04CTY.
2. Enter the State Code in Field 04ST.The address is not in a major city 1. Enter the appropriate state abbreviation in Field 04ST.
2. Enter the ZIP Code in Field 04ZIP. -
APO/FPO Addresses - An APO or FPO is not a foreign address. The Postal Service established new address requirements for APO/FPO addresses. If an address appears in the old APO/FPO format, convert to the new State Code abbreviation based on the ZIP Code. For example, if the old address appears as "APO New York, NY 091XX" , convert to read as "APO AE 091XX" .
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APO AA 34000 - 34049
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FPO AA 34050 - 34099
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APO AE 090XX - 094XX and 096XX - 098XX
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FPO AE 095XX
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APO AP 962XX - 965XX and 98700 - 98759
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FPO AP 966XX and 98760 - 98799
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Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name 01DOD Date of Death 01CCC Computer Condition Code 01RCD Received Date 01PIC Penalty and Interest Code 01RD> Return Due Date
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The Penalty and Interest Code of "1" is present and the received date is on or before the return due ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
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Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.
If Then The received date after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Delete code "1" from Field 01PIC. More than one date is present on the return Use the earliest date. The correct received date is equal to or earlier than the due date Delete code "01" from Field 01PIC.
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Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name 01DOD Date of Death 01RCD Received Date 01CRD Correspondence Received Date 01RD> Return Due Date
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The correspondence received date is earlier than or the same as the received date.
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The correspondence received date is earlier than or the same as the return due date.
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The correspondence received date is equal to or later than the processing date.
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Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.
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The received date will either be stamped or edited on the return. See IRM 3.12.263.4.8.2, Field 01RCD-Received Date Correction Procedures, for the received date instructions.
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A correspondence received date will be determined from the date the reply was received in the submission processing center. Refer to the return for the correspondence received date. It is edited in the Entity section of the return. This can be verified by checking the stamped correspondence received date on the correspondence attached to the return.
If Then The correspondence received date is present and earlier than the return due date, or later than the processing date Delete the correspondence received date from Field 01CRD. More than one correspondence received date is present Use the earliest date.
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Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name 01CCC Computer Condition Code 01CRD Correspondence Received Date
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Invalid Conditions—This error condition will generate if Field 01CCC is "3" and a date has been entered in Field 01CRD.
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Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name 01NC Name Control 04PNL Primary Name Line
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The Name Control does not match the first four non-blank positions following the lozenge in the Primary Name Line.
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The following information pertains to correction procedures for Error Code 082.
If Then The Name Control on the return and Field 01NC do not agree or were transcribed incorrectly Change Field 01NC. The Primary Name Line on the return and Field 04PNL do not agree or were transcribed incorrectly Change Field 04PNL. The Primary Name Line has been transcribed correctly in Field 04PNL, and the first four letters disagree with Field 01NC Correct Field 01NC. It is not an obvious error Research per local submission processing center procedures. A correct name control cannot be found SSPND with Action Code 320.
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Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name 01DOB Date of Birth 01DOD Date of Death
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The Date of Birth is equal to or greater than the Date of Death.
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The Date of Birth is greater than the processing date.
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The Date of Death is greater than the processing date.
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The following information pertains to correction procedures for Error Code 084.
If Then Field 01DOB (Date of Birth) is equal to or greater than Field 01DOD (Date of Death) Check for transcription errors and correct as needed. Not a transcription error, it is likely that the decedent was born prior to 1900 1. Check attachments (i.e., death certificate).
2. Enter the correct date of birth, e.g., October 31, 1899 should be entered as 18991031.The person was born and died the same day Verify this through the birth certificate. If this is the case, change Field 01DOB to the day prior to the date in Field 01DOD. The Date of Birth cannot be determined Delete Field 01DOB. Field 01DOB (Date of Birth) is greater than the processing date 1. Check for transcription errors and correct as needed.
2. If not a transcription error, it is likely that the decedent was born prior to 1900. Check attachments (i.e., death certificate). Enter the correct date of birth, e.g., October 31, 1899 should be entered as 18991031.
3. The Date of Birth cannot be determined, delete Field 01DOB.Field 01DOD (Date of Death) is greater than the processing date 1. Check for transcription errors and correct as needed.
2. Check attachments to verify the date of death.
3. Research INOLE (without the "V" ) for date of death.
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Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name 01PI Payment Indicator 0319 Prior Payments 03USB U.S. Treasury Bond Section 03 is not present.
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The Payment Indicator (Field 01PI) is 4, 5, 6 or 7 and there is not an amount in Field 03USB, U.S. Treasury Bond.
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The Payment Indicator (Field 01PI) is 0, 1, 2 or 3 and there is an amount in Field 03USB (Line 23), U.S. Treasury Bond.
Note:
Please note that only Codes 0 and 1 are being used currently by Examination. Treasury Bonds are no longer being accepted as payment by Examination.
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Check fields for coding and transcription errors and correct as needed.
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The following table lists the Payment Indicator Codes for Form 706:
CODE TREASURY BONDS SEC 6166 or 6165(a) Installments SEC 6161 or 6163 EXTENSION 0 No No No 1 No Yes No 2 No No Yes 3 No Yes Yes 4 Yes No No 5 Yes Yes No 6 Yes No Yes 7 Yes Yes Yes PAYMENT METHOD
Treasury Bonds
Sec 6166 or 6165(a)
Installment
Sec 6161 Extension
Sec 6163 ExtensionLOCATION
Page 1, Line 23, Entry (Prior Years)
Page 2, Part 3, Line 3
"Yes" box checked or attachment
See attachment or annotation for 6161 extension
Page 2, Part 3, Line 4, "Yes" box checked or attachment
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Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name NC Notice Code 0201 Total Gross Estate 0202 Total Allowable Deduction 0203A Tentative Taxable Estate >>>> Tentative Taxable Estate Computer
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The difference between Field 0203A and Field 0203A computer amounts exceeds ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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The computer compares the amount transcribed from Page 1, Part 2, Line 3a with the amount the computer has calculated for Field 0203A (Taxable Estate). To get Field 0203A, the computer subtracts Field 0202 (Total Allowance Deduction) from Field 0201 (Total Gross Estate). This field can be positive or zero.
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See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made.
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Check for coding and transcription errors.
If Then Fields 0201 and 0202 are blank, but the Field 0203A has an amount 1. Check the recapitulation sheet and bring the amount from Page 3, Part 5, Line 12, to Field 0201.
2. Check the recapitulation sheet and bring the amount from Page 3, Part 5, Line 22, to Field 0202.There is no recapitulation sheet and there are no supporting schedules SSPND with Action Code 211 and attach appropriate Correspondence Sheet. Transcribed correctly Send the applicable TPNC. Field 0203A is increased The maximum credit allowable in Field 02TBA (State death tax credit) also increases. Code and Edit has edited Line 13 (Field 02TBA) to show the total amount of state taxes paid Send TPNC 90 in addition to other needed TPNCs. Use the TPNC that describes the source of the error (if there was an error made in computing taxable income, use a TPNC that states so). Suggested wording: "Since your taxable estate has increased, the maximum that can be claimed as a state death tax credit has also increased. Based on the information available, we have attempted to recalculate the increased credit. If you did not submit evidence showing state death and/or inheritance taxes paid and you paid more than the amount you claimed on the return, please submit an amended return with this evidence. If you believe our calculations are incorrect, please submit an amended return along with supporting documents." Code and Edit has not edited Line 13 (Field 02TBA) 1. Check attachments for proof of state death and/or inheritance taxes paid (usually a copy of an assessment or return for state death and/or inheritance taxes paid).
2. If found, GTSEC 02 and enter amount in Field 02TBA.The taxpayer has not submitted information on state death and/or inheritance taxes paid Do not change the taxpayer's amount. -
Send TPNC 90 in addition to any other needed TPNC wordings. (Use the TPNC that describes the source of the error.) If there was an error made in computing taxable income, use a TPNC that states so. Use the suggested wording above.
If Then The amount you entered exceeds the maximum credit. Error Code 122 will appear See instructions for that error code.
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The following information pertains to both installments and extensions of time to pay.
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Installments
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When the taxpayer elects installments ( IRC 6166), he or she checks Box 3, Part 3, Page 2, of the return and/or attaches a statement to that effect.
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Route these requests to Compliance Services, Estate and Gift Tax Campus Operation for follow-up by Examination personnel using SSPND 370.
Reminder:
All Forms 4349, Computation of Estate Tax Due with Return and Annual Installment, will be prepared by personnel in the Compliance Services, Estate and Gift Tax Campus Operation. Neither Error Resolution nor Code and Edit examiners will prepare any Forms 4349.
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When the taxpayer requests an extension to make payment ( IRC 6161 or IRC 6163), he or she checks Box 4, Part 3, Page 2 (or Box 4, Part 3, Page 2 for tax year 2002 and prior year revisions), of the return or attaches a Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes. Extensions are granted for a year at a time. Further extensions must be made on separate requests and cannot exceed 10 years.
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Code and Edit is to send original Form 4768 to Compliance Services, Estate and Gift Tax Campus Operation, keep a copy of the 4768 with the return, and notate Extension Pending, at the top of the return. Code and Edit will edit a "1" as the Payment Indicator Code (Field 01PI).
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If a math error occurs that affects Balance Due/Overpayment (Field 03B/R) on an extension to pay, Error Resolution is to send the appropriate TPNC or otherwise correct the Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, as shown by the specific section covering the error(s).
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Check correspondence from the taxpayer to obtain a recapitulation sheet.
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If no reply, enter the amount from Field 0203 in Field 0201.
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The following information pertains to Error Code 102.
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TPNC 64—Error was made in computing the Taxable Estate on Line 3c.
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TPNC 90—TPNC 90 is a blank notice that contains up to ten (10) blank lines which are available on the notice for whatever statement is needed. More than three math errors were made on the return or there is no math error code that meets the error condition on the return. Error Correction will prepare the exact wording of the error and attach it to the return. Notice Review will type math error explanation on the notice before mailing to the taxpayer.
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Fields Displayed:
Field Designator on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return Field Name NC Notice Code 0203A Tentative Taxable Estate 0203B State Death Tax Deduction 0203C Taxable Estate >>>> Taxable Estate Computer
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The difference between Taxable Estate (Field 0203C) and Taxable Estate Computer exceeds ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
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The computer compares the amount transcribed from Page 1, Part 2, Line 3c with the amount the computer has calculated for Field 0203C (Taxable Estate). To get Field 0203C, the computer subtracts Field 0203B (State Death Tax Deduction) from Field 0203A (Tentative Taxable Estate).
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See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made. Check for coding and transcription errors.
Caution:
Check Field 01DOD to ensure the Date of Death from Page 1, Part 1, Box 5 was transcribed correctly.
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Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name NC Notice Code 0203A Tentative Taxable Estate 0203B State Death Tax Deduction 0203C Taxable Estate >>>> Taxable Estate Computer 0204 Adjusted Taxable Gifts 0205 Net Taxable Estate >>>>> Net Taxable Estate Computer
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The difference between the Net Taxable Estate (Field 0205) and Net Taxable Estate Computer (Field 0205–) exceeds ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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The computer compares the amount transcribed from Page 1, Part 2, Line 5 with the amount the computer has calculated for Field 0205 (Net Taxable Estate). To get Field 0205, the computer adds Field 0203C (Taxable Estate Computer) and Field 0204 (Adjusted Taxable Gifts).
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If the tax changes due to the correction made, See IRM 3.12.263.3.1, General Requirements.
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Check for coding and transcription errors.
If Then The amounts in Fields 0203C and 0205 differ and there is no entry in Field 0204 Send the applicable TPNC.
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Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name NC Notice Code 01CCC Computer Condition Code 0205 Net Taxable Estate >>>> Net Taxable Estate Computer 0206 Tentative Tax >>>> Tentative Tax Computer
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The difference between Tentative Tax (Field 0206) and Tentative Tax Computer exceeds ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
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The computer compares the amount transcribed from Page 1, Part 2, Line 6, with the amount the computer has calculated for Field 0206 (Tentative Tax). To get Field 0206, the computer calculates the tax on the amount in Field 0205 (Net Taxable Estate Computer), using the applicable Tax Rate chart.
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See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made.
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Check for coding and transcription errors. If transcribed correctly, send the applicable TPNC.
If Then Field 0203C is increased The maximum credit allowable in Field 02TBA (State Death Tax Credit (Table B amount)) also increased. Code and Edit has edited Line 13A (Field 02TBA) to show the total amount of state death taxes paid Send TPNC 90 in addition to other needed TPNCs. -
Use the TPNC that describes the source of the error (if there was an error made in computing taxable income, use a TPNC that states so). Suggested wording: "Since your taxable estate has increased, the maximum that can be claimed as a state death tax credit has also increased. Based on the information available, we have attempted to recalculate the increased credit. If you did not submit evidence showing the state death and/or inheritance taxes paid and you paid more than the amount you claimed on the return, please submit an amended return with this evidence. If you believe our calculation was incorrect, please submit an amended return along with supporting documents" .
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If Code and Edit has not edited Line 13A (Field 02TBA), GTSEC 02.
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Check attachments for proof of state death and/or inheritance taxes paid (usually a copy of an assessment or return for state death and/or inheritance taxes paid).
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If you find it, and the amount shown as paid is greater than the amount on Line 13A, enter the amount in Field 02TBA. If the taxpayer has not submitted information on state death and/or inheritance taxes paid, do not change the taxpayer's amount.
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Send TPNC 90 in addition to any other needed TPNC wordings. Use the TPNC that describes the source of the error (if there was an error made in computing taxable income, use a TPNC that states so). See IRM 3.12.263.8.17.2, Error Code 102 Correction Procedures, for suggested wording.
If Then The amount you entered exceeds the maximum credit, Error Code 122 will appear See instructions for that error code. 1. The amount entered is greater than the amount shown in the underprint, check the amount against the amount on Lines 6 through 9 ( Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return (returns for Tax Year 2001 and prior, if applicable).
2. The Form 706 is annotated at the top of Page 1 of the return "Section 2201" or has any indications the return is the result of legislation impacting victims of terrorist attacks (April 19, 1995 (Oklahoma City bombing), September 11, 2001 (World Trade Center bombing), or references to deaths resulting from anthrax that occurred on or after September 11, 2001, and before January 1, 2002)1. Check the return and the screen to determine if a "B" is in Field 01CCC. Note:
A special tax rate schedule will apply to victims of terrorist attacks. You will verify the appropriate tax computation and clear the return, using the following instructions.
2. If Field 01CCC does not contain CCC "B" , enter CCC "B" .
3. If the screen display does not contain Field 01CCC, GTSEC 01 and enter Computer Condition Code "B" in Field 01CCC.
4. Make any other corrections, if required.A math error occurs which affects Balance Due/Overpayment (Field 03B/R) (Line 20 on Form 706) on an installment return or an extension to pay See IRM 3.12.263.8.17, Error Code 102, for further instructions. -
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Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name NC Notice Code 01DOD Date of Death 0205 Net Taxable Estate >>>> Net Taxable Estate Computer 02GTT Gross Tax Tentative 02NTT Net Tax Tentative >>>> Net Tax Tentative Computer