-
The computer compares the amount transcribed from Page 1, Part 2, Line 7b (Tax Year 2001 and prior forms) with the amount the computer has calculated by subtracting $10,000,000 from lesser of:
-
Field 0205 (Net Taxable Estate Computer).
-
$21,040,000 (for dates of death after January 1, 1988, up to December 31, 1997.)
-
Effective January 1, 1998, the phase-out range is $17,184,000.
-
-
This computation is NOT done when:
-
The Date of Death is prior to 19880101.
-
Field 0205 (Net Taxable Estate Computer) is less than $10,000,000.
If Then The tax changes due to the correction made See IRM 3.12.263.3.1, General Requirements.
Check for coding and transcription errors.Transcribed correctly Send the applicable TPNC. -
-
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 02NTT Net Tax Tentative >>>> Net Tax Tentative Computer 02TNT Total Net Tax Tentative >>>> Total Net Tax Tentative Computer
-
The difference between Total Net Tax Tentative (Field 02TNT) and Total Net Tax Tentative Computer (Field 02TNT-) exceeds ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
The computer compares the amount transcribed from Page 1, Part 2, Line 7c (Tax Year 2001 and prior forms), with the amount the computer has calculated by multiplying Field 02NTT (Net Tax Tentative Computer) by .05 (5%).
-
This computation is NOT done when:
-
The Date of Death is prior to 19880101.
-
Field 0205 (Net Taxable Estate Computer) is less than $10,000,000.
If Then The tax changes due to the correction made See IRM 3.12.263.3.1, General Requirements.
Check for coding and transcription errors.Transcribed correctly Send the applicable TPNC. -
-
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 0206 Tentative Tax >>>> Tentative Tax Computer 02TNT Total Net Tax Tentative >>>> Total Net Tax Tentative Computer 02TTT Total Transfer Taxes Tentative >>>> Total Transfer Taxes Tentative Computer
-
The difference between Total Transfer Taxes Tentative (Field 02TTT) and Total Transfer Taxes Tentative Computer (Field 02TTT–) exceeds≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
The computer compares the amount transcribed from Page 1, Part 2, Line 8 (Tax Year 2001 and prior forms), with the amount the computer has calculated by adding Fields 0206 (Tentative Tax Computer) and 02TNT (Total Net Tentative Computer). See Exhibit 3.12.263-2 for information regarding prior year returns and correction of Fields 02GTT, 02NTT, 02TNT, and 02TTT.
If Then The tax changes due to the correction made See IRM 3.12.263.3.1, General Requirements.
Check for coding and transcription errors.Transcribed correctly Send the applicable TPNC. -
Line 8 (Field 02TTT, "Total Transfer Taxes Tentative" ) is the sum of Lines 6 (Field 0206, "Tentative Tax" ) and 7c (Field 02TNT, "Total Net Tentative Tax" ). If Field 02TTT is blank, but there are entries present in Fields 0206 and 02TNT, combine the total of the two fields and enter the result in Field 02TTT.
Note:
If Line 7a exceeds $10,000,000, the taxpayer is required to enter the lesser of Line 5 (Field 0205, "Net Taxable Estate" (also referred to on the Form 706 as "Add Lines 3 and 4" ), or $17,184,000. If Line 5 (Field 0205) is $10,000,000 or less, the taxpayer is advised to skip Lines 7a (02GTT) and 7b (02NTTT) and enter -0- (zero) in Line 7c (02TNT). Check for taxpayer and transcription errors.
-
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 0206 Tentative Tax 02TTT Total Transfer Taxes Tentative >>>> Total Transfer Taxes Tentative Computer 0207 Aggregate Gift Tax 0208 Gross Estate Tax >>>> Gross Estate Tax Computer
-
The difference between Gross Estate Tax (Field 0208) and Gross Estate Tax Computer (Field 0208–) exceeds ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
The computer compares the amount transcribed from Page 1, Page 2, Line 8 with the amount the computer has calculated by subtracting Field 0207 (Aggregated Gift Tax) from Field 02TTT— (Total Transfer Taxes Tentative Computer).
If Then The tax changes due to the correction made. See IRM 3.12.263.3.1, General Requirements, for further instructions.
Check for coding and transcription errors.Transcribed correctly Send the applicable TPNC.
-
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 0209 Unified Credit >>>> Unified Credit Computer
-
The difference between Unified Credit (Field 0209) and Unified Credit Computer (Field 0209–) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
The computer compares the amount transcribed from Page 1, Part 2, Line 9 with the amount the computer has calculated by using the Date of Death (Field 01DOD) and the lesser of the taxpayer's amount or the maximum credit allowed for that year.
Note:
TO ERS EXAMINERS---As of January 1, 2004, the Schedule T has been deleted. Prior years may still require a Schedule T. For prior years, if the amount in Field 0209 (Unified Credit) is lower than the maximum amount of Unified Credit allowed for that year, the taxpayer may have filed a Schedule T (Qualified Family-Owned Business Interest (i.e., QFOBI). If a Schedule T was filed, or if Line 22 (Page 3 of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return); or Part 5 (Recapitulation)) contains an entry, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Year
(Date of Death)Maximum Amount of Credit 1977 30,000 1978 34,000 1979 38,000 1980 42,500 1981 47,000 1982 62,800 1983 79,300 1984 96,300 1985 121,800 1986 155,800 1987—1997 192,800 1998 202,050 1999 211,300 2000–2001 220,550 2002–2003 345,800 2004–2005 555,800 2006–2008 780,800 2009 1,455,800 If Then The tax changes due to the correction made See IRM 3.12.263.3.1, General Requirements.
Check for coding and transcription errors.Transcribed correctly Send the applicable TPNC.
-
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 0209 Unified Credit >>>> Unified Credit Computer 0210 Adjustment to Unified Credit 0211 Allowable Unified Credit >>>> Allowable Unified Credit Computer
-
The difference between Allowable Unified Credit (Field 0211) and Allowable Unified Credit Computer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
The computer compares the amount transcribed from Page 1, Part 2, Line 11 with the amount the computer has calculated by subtracting the lesser of $6,000 or Field 0210 (Adjustment to Unified Credit) from Field 0209 (Unified Credit Computer).
If Then The tax changes due to the correction made See IRM 3.12.263.3.1, General Requirements.
Check for coding and transcription errors. -
The amounts in Fields 0209 and 0211 differ or are blank and there is no entry in Field 0210.
If Then The taxpayer and/or Code and Edit has left Field 0209 blank and the field should contain an amount Enter the correct amount. The taxpayer and/or Code and Edit has left Field 0211 blank and the field should contain an amount Enter the correct amount. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Transcribed correctly Send the applicable TPNC.
-
Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name NC Notice Code 0208 Gross Estate Tax >>>> Gross Estate Tax Computer 0211 Allowable Unified Credit >>>> Allowable Unified Credit Computer 0212 Balance After Unified Credit >>>> Balance After Unified Credit Computer
-
The difference between Balance after Unified Credit (Field 0212) and Balance after Unified Credit Computer (Field 0212–) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
The computer compares the amount transcribed from Page 1, Part 2, Line 12 with the amount the computer has calculated by subtracting Field 0211 (Allowable Unified Credit) from Field 0208 (Gross Estate Tax Computer).
-
See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made.
-
Check for coding and transcription errors.
-
If the amounts in Fields 0208 and 0212 differ or are blank and there is no entry in Field 0211.
-
If the amount in Field 0208 is more than the amount in Field 0212, GTSEC 02 and enter the difference between Fields 0209 and 0211 in Field 0210.
If Then Code and Edit has changed what was a nontaxable return into a taxable return, and has not entered $1,455,800 for 2009; $780,800 for 2006 - 2008; $555,800 for 2004 or 2005; $345,800 for 2002 or 2003; etc GTSEC 02 and enter $1,455,800 for 2009; $780,800 for 2006 - 2008; $555,800 for 2004 or 2005 in Fields 0209 and 0211. (For 2002 or 2003, enter $345,800, etc.). Transcribed correctly Send the applicable TPNC.
-
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 0203A Tentative Taxable Estate >>>> Tentative Taxable Estate Computer 0203B State Death Tax Deduction 0203C Taxable Estate >>>> Taxable Estate Computer 0212 Balance After Unified Credit >>>> Balance After Unified Credit Computer 02TBA Table B State Death Tax Credit >>>> Table B State Death Tax Credit Computer 02SDC State Death Tax Credit >>>> State Death Tax Credit Computer 02BSD Balance After State Tax Credit >>>> Balance After State Tax Credit Computer
-
The difference between State Death Tax Credit (Field 02SDC) and State Death Tax Credit Computer (Field 02SDC–) exceeds tolerance. (This was previously Line 13 (Field 0213B) for Tax Years 2002 through 2004 and Line 15 for Tax Years 2001 and prior.)
-
The computer compares the amount transcribed from Page 1, Part 2, Line 13 (Tax Years 2002 through 2004) (This was Line 15 for Tax Years 2001 and prior) with the amount the computer has calculated for the maximum state death tax credit. The computer calculates using the State Death Tax Rates. See Exhibit 3.12.263-6.
-
See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made. Check for coding and transcription errors.
-
If transcribed correctly, send the applicable TPNC.
Note:
For Tax Year 2005 and subsequent, the credit for State Death Taxes has been replaced by the State Death Tax Deduction. For returns with dates of death in 2005 - 2008 filed on a 2004 or prior year return with an entry on Line 13, correspond. If Line 13 contains a statement, comment, asterisk, or other notation, suspend 410 to Lead.
If Then Field 0203C (Taxable Estate) is decreased The maximum credit that can be claimed in Field 02TBA will also decrease. The amount claimed by the taxpayer is greater than the calculated maximum credit, the field will underprint Send TPNC 90. Suggested wording: "Due to the decrease in your taxable estate, the maximum credit you can claim for state death taxes paid has also been reduced." Field 0203C (Taxable Estate) is increased
1. The maximum credit that can be claimed in Field 02TBA will also increase. See the instructions for Error Code 102 for additional information.
2. The Code and Edit and ERS instructions tell the tax examiner to search the return and enter the total state taxes paid. Should the total state taxes paid exceed the maximum credit, the field will underprint.
3. Send TPNC 90. Suggested wording for TPNC 90: "Since your taxable estate has increased, the maximum that can be claimed as a state death tax credit has also increased. We have allowed the maximum credit to which you are entitled."You use the TPNC 90 described above DO NOT include the TPNC 90 used for Error Codes 102 and 106. Transcribed correctly Send the applicable TPNC. A Math error occurs that affects Balance Due/Overpayment (Field 03B/R) on an installment return or an extension to pay See IRM 3.12.263.8.17, Error Code 102, for further instructions. -
IMPORTANT: For Tax Years 2002, 2003, and 2004, the Credit for State Death Taxes is calculated at a lower percentage than for returns for Tax Years 2001 and prior. Although since 2002, it has been on Line 13, it was located on Line 15 for tax years 2001 and prior.
-
Field 02TBA is transcribed from the dotted line located to the right of the arrow on Line 13 (Table B amount) Page 1, Part 2, and is the tax amount from Table B for Line 3c (Taxable Estate), subtract Line 2 from Line 1 minus $60,000. If the dotted line is blank and there is an entry in Line 3c (Taxable Estate), use the following instructions:
-
Check all coding and transcription errors and correct as needed. Determine whether the Tax Period (Field 01TXP) is correct.
-
Look at the entry shown on Line 3c (Taxable Estate). If blank, this figure is obtained by subtracting Line 2 (Total Allowable Deductions) from Line 1 (Total Gross Estate) under Part 2 (Tax Computation).
-
Subtract $60,000 from Line 3 (Taxable Estate) to determine the figure described on the Table B Worksheet as the "Federal Adjusted Taxable Estate" . (The $60,000 is the Adjustment figure shown on the worksheet. See Exhibit 3.12.263-6. for details on computing this amount. Make a note of this amount, but DO NOT enter the result on the return.).
-
Instead subtract this figure from the Column 1 and Column 2 range amount from Table B. Multiply the result by the percentage in Column 4 and add that figure to the amount in Column 3. This equals the maximum credit for state death taxes to be entered on Line 13A (Field 02TBA).
-
Enter the applicable credit amount shown on Table B in Field 02TBA (and on the dotted line to the right of the arrow (>) on Line 13 of the return, if blank). The computer should calculate the entry for Line 13 (Field 02SDC) by multiplying Field 02TBA by the appropriate reduced credit percentage (e.g., for tax period 2002, multiply Field 02TBA by 75%; for tax period 2003, 50%; and for tax period 2004, 25%). Edit the correction on Line 13 of the return, if different, placing an "X" to the left of the incorrect figure on Line 13 and the corrected figure to the left of the "X" .
-
-
The computer will redisplay Error Code 122 and the computer underprint for Field 02TBA will display with the computer's calculation for maximum state death tax credit based on the formulas for Computing State Death Tax Credit After 1976. See Exhibit 3.12.263-6.
-
Overlay Field 02TBA with the computer underprint to clear the error condition. NOTE: The computer can correctly calculate the figure for Field 02SDC as long as an initial figure was entered in Field 02TBA.
-
If Error Code 122 displays due to the Line 13 state tax credit incorrectly input into Field 02TBA, enter the taxpayer's Line 13 figure in Field 02TBA.
-
When Error Code 122 redisplays, overwrite Field 02TBA with the computer underprint to clear the error condition.
-
See IRM 3.12.263.5.17, Field 02TBA-Table B State Death Credit Tax, for additional information, including handling of current and prior year returns and prior year revisions of Form 706.
-
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 0212 Balance After Unified Credit >>>> Balance After Unified Credit Computer 02TBA Table B State Death Tax Credit >>>> Table B State Death Tax Credit Computer 02SDC State Death Tax Credit >>>> State Death Tax Credit Computer 02BSD Balance After State Tax Credit >>>> Balance After State Tax Credit Computer
-
The difference between Balance After State Tax Credit (Field 02BSD) and Balance after State Tax Credit Computer (Field 02BSD–) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
The computer compares the amount transcribed from Page 1, Part 2, Line 14 (Tax Years 2002 through 2004) (This was Line 16 for Tax Years 2001 and prior), with the amount the computer has calculated by subtracting Field 02SDC (State Tax Credit Computer) from Field 0212 (Balance After Unified Credit Computer).
-
See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made.
-
Check for coding and transcription errors.
If Then Transcribed correctly Send the applicable TPNC.
-
Any TPNC available for prior Error Codes can be used for this Error Code. If this Error Code comes up as the result of a "ripple" caused by an earlier error, continue to use the TPNC applicable for that error. If the error is due to a subtraction error, use TPNC 90. Suggested language: "An error was made in subtracting Line 13 (Field 02SDC) from Line 12 on Page 1, Part 2" .
-
Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name NC Notice Code 03GTC Gift Tax Credit 0313 Foreign Tax 0314 Prior Transfer 0315 Total Credits >>>> Total Credits Computer
-
The difference between Total Credits (Field 0315) and Total Credits Computer (Field 0315–) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
The computer compares the amount transcribed from Page 1, Part 2, Line 15 with the amount the computer has calculated by adding Field 0313 (Foreign Tax) and Field 0314 (Prior Transfer).
-
See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made.
-
Check for coding and transcription errors.
If Then There are no amounts shown by the taxpayer on Line 13 or 14 Check the return for applicable supporting schedules and calculations. Enter any amounts found on their respective lines. There are no supporting schedules or calculations SSPND with Action Code 211 for supporting schedules or calculations. Transcribed correctly Send the applicable TPNC.
-
See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made.
-
Check correspondence from the taxpayer to applicable schedules and calculations.
-
Any TPNC available for prior Error Codes can be used for this Error Code. If this Error Code comes up as the result of a "ripple" caused by an earlier error, continue to use the TPNC applicable for that error.
-
TPNC 34—Error made on Schedule P—Credit for Foreign Death Taxes.
-
TPNC 35—Error made on Schedule Q—Credit for Tax on Prior Transfers.
-
TPNC 39—Error made under Tax Computation when credit amounts were added.
-
TPNC 82—Error was made in computing the tax credits on Line 15.
-
-
Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name NC Notice Code 02BSD Balance After State Death Tax Credit >>>> Balance After State Death Tax Credit Computer 0315 Total Credits >>>> Total Credits Computer 0316 Net Estate Tax >>>> Net Estate Tax Computer
-
The difference between Net Estate Tax (Field 0316) and Net Estate Tax Computer (Field 0316–) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
The computer compares the amount transcribed from Page 1, Part 2, Line 16, with the amount the computer has calculated by subtracting Field 0315 (Total Credit Computer) from Field 02BSD (Balance After State Tax Credit Computer).
-
See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made. Check for coding and transcription errors.
If Then There is no amount in Field 0315 and the amounts in Fields 02BSD and 0316 differ 1. If either Fields 02BSD or 0316 are blank and an amount should be present, enter the correct amount.
2. If Field 0316 is less than Field 02BSD and there are no amounts shown by the taxpayer on Lines 13 and 14, check the return for applicable supporting schedules and calculations. GTSEC 03 and enter any amounts found on their respective lines.
3. If there are no supporting schedules or calculations, and the difference between Lines 14 (Field 02BSD) and 16 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ with AC 211 for supporting schedules or calculations.Transcribed correctly Send the applicable TPNC.
-
See IRM 3.12.263.3.1, General Requirement, if the tax changes due to the correction made.
-
Check correspondence from the taxpayer for applicable schedules and calculations.
-
If no reply, send TPNC 36.
-
-
Any TPNC available for prior Error Codes can be used for this Error Code. If this Error Code comes up as the result of a "ripple" caused by an earlier error, continue to use the TPNC applicable for that error.
-
TPNC 36—We found an error in the computation of Net Estate Tax .
-
Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name 0316 Net Estate Tax >>>> Net Estate Tax Computer 0317 GTS Transfer Tax 03SEC Section 4980A Tax (Schedule S was deleted as of 1/1/98) 0318 Total Transfer Taxes >>>> Total Transfer Taxes Computer
-
The Total Transfer Taxes Computer (Field 0318–) exceeds $9,999,999,999.99.
-
The computer compares the amount transcribed from Page 1, Part 2, Line 18, with $9,999,999,999.99 (the maximum amount the computer will accept as a tax).
-
See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made.
-
Check for coding and transcription errors.
-
If the tax truly exceeds $9,999,999,999.99, SSPND with Action Code 610.
-
-
See IRM 3.12.263.3.1, General Requirement, if the tax changes due to the correction made.
-
Enter the maximum amount allowable on the original return. Recompute the tax data and enter the corrected amount in the fields. (Do not send a taxpayer notice code).
-
Annotate on the original return, "Dummy Return prepared due to overflow document."
-
Prepare a "Dummy Return" by computing and entering the remaining overflow amount(s) for the appropriate fields.
-
On the top of the "Dummy Return" , write "Prepared from Overflow Return" : Entity data from the original return, Condition Code "G" and in the signature area write "Signature on Original Return" . Put the DLN from the original return on the bottom of the return. Attach routing slip to the completed "Dummy Return" . Send to batching for numbering and processing.
-
-
Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name NC Notice Code 0316 Net Estate Tax >>>> Net Estate Tax Computer 0317 Generation-Skipping Transfer Tax 03SEC Section 4980A
Schedule S (Line 23) was deleted from Form 706 as of 1/1/98. However, Line 23 will still appear on the ERS display screen.0318 Total Transfer Taxes >>>> Total Transfer Taxes Computer
-
The difference between Total Transfer Taxes (Field 0318) and Total Transfer Taxes Computer (Field 0318–) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
The computer compares the amount transcribed from Page 1, Part 2, Line 18, with the amount the computer has calculated by adding Field 0316 (Net Estate Tax Computer), Field 0317 (Generation-Skipping Transfer Tax) and Field 03USB.
-
See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made.
-
Check for coding and transcription errors.
If Then There is no amount shown by the taxpayer on Lines 17 (or 23 (prior year form 4980A Tax)) Check the return for applicable supporting schedules and calculations. Enter any amounts found on their respective lines. There are no supporting schedules or calculations, and the difference between Lines 16 and 23 (Field 03USB)≡ ≡ ≡ ≡ ≡ ≡ ≡ SSPND with AC 211. Transcribed correctly Send the applicable TPNC.
-
See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made.
-
Check correspondence from the taxpayer for applicable schedules and calculations.
-
If no reply, send TPNC 83.
-
-
Any TPNC available for prior Error Codes can be used for this Error Code. If this Error Code comes up as the result of a "ripple" caused by an earlier error, continue to use the TPNC applicable for that error.
-
TPNC 47—We found an error on Schedule R in the computation of your Total Generation–Skipping Transfer Tax.
-
TPNC 83—We found an error in the computation of your total tax amount.
-
-
Fields Displayed:
Field Designator on Form 706 , United States Estate (and Generation-Skipping Transfer) Tax Return Field Name NC Notice Code 0319 Prior Payments 03USB U. S. Treasury Bonds 03PMT Total Payments >>>> Total Payments Computer
-
The difference between Total Payments (Field 03PMT) and Total Payments Computer (Field 03PMT–) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
The computer compares the amount transcribed from Page 1, Part 2, Line 19 (This was Line 24 for Tax Years 2002 through 2004 and Line 26 for Tax Years 2001 and prior), with the amount the computer has calculated by adding Field 0322 (Line 22 on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return) (Prior Payments) and Field 03USB (Line 23 on Form 706) ( U.S. Treasury Bonds) on Form 706.
-
See IRM 3.12.263.3.1, General Requirements, if the tax changes due to the correction made.
-
Check for coding and transcription errors.
If Then The only entry found is on Line 19 (Field 03PMT) on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return Check attachments. Transcribed correctly Enter the Line 19 (Field 03PMT) amount onto Field 0319.