- 3.12.3.64 Error Codes 160–168
- 3.12.3.65 Error Codes 170–179
- 3.12.3.66 Error Codes 180–188
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This table shows the fields displayed.
Error Code 168 Display Fields 1040 Field Title 01PS Primary SSN 44NC Schedule H Name Control—Primary 44SSN Schedule H SSN—Primary 44EIN Schedule H EIN—Primary 4401 Total Social Security Wages 4403 Total Medicare Wages 4405 Federal Withholding 4406 Tentative Social Security/Medicare/Federal Taxes 4407 Advance EIC Payments 4408 Total Social Security/Medicare/Income Taxes 44FIN FUTA Indicator 44SC1 FUTA State Code–1 44RN1 FUTA State Reporting Number–1 44SC2 FUTA State Code–2 44RN2 FUTA State Reporting Number–2 44FCP FUTA Contributions Paid 44TFW Total FUTA Wages 44FTX FUTA Tax 44TTC FUTA Total Tentative Credit (line 20) 01SS Secondary SSN 45NC Schedule H Name Control—Secondary 45SSN Schedule H SSN—Secondary 45EIN Schedule H EIN—Secondary 4501 Total Social Security Wages 4503 Total Medicare Wages 4505 Federal Withholding 4506 Tentative Social Security/Medicare/Federal Taxes 4507 Advance EIC Payments 4508 Total Social Security/Medicare/Income Taxes 45FIN FUTA Indicator 45SC1 FUTA State Code–1 45RN1 FUTA State Reporting Number–1 45SC2 FUTA State Code–2 45RN2 FUTA State Reporting Number–2 45FCP FUTA Contributions Paid 45TFW Total FUTA Wages 45FTX FUTA Tax 45TTC FUTA Total Tentative Credit (line 20)
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Error Code 168 generates when both of the following exist:
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Sections 44 and 45 are present.
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Section 44 SSN (Field 44SSN) does not equal Primary SSN (Field 01PS).
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Correct coding and transcription errors and misplaced entries on displayed fields.
Note:
A Primary SSN with transposed digits may be automatically corrected by the Auto-TIN program and may appear to be a transcription error at first glance. If the Primary SSN appears to be transcribed incorrectly but no EC 004/005 appeared, research using CC INOLE before correcting any transcription error. If the Primary SSN is correct as transcribed, do not correct the Primary SSN.
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Verify from the return and/or attachments that the correct Primary SSN was transcribed.
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If the correct Primary SSN is not found on the return or attachments, research using CC INOLE, NAMEI, NAMES, ENMOD, and IMFOL. Overlay any incorrect data.
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Error Code 170–179 information follows.
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Error Code 170 information follows.
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This table shows the fields displayed.
Error Code 170 Display Fields 1040 Field Title CL Clear Code 44NC Schedule H Name Control—Primary >>>> Schedule H NAP Name Control—Primary 44EIN Schedule H EIN—Primary 44NAP> Schedule H NAP Access Indicator—Primary 44RES> Schedule H NAP Response Indicator—Primary 44SSN Schedule H SSN—Primary 45NC Schedule H Name Control—Secondary >>>> Schedule H NAP Name Control—Secondary 45EIN Schedule H EIN—Secondary 45NAP> Schedule H NAP Access Indicator—Secondary 45RES> Schedule H NAP Response Indicator—Secondary 45SSN Schedule H SSN—Secondary Section XX Not Present
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Error Code 170 generates when both of the following exist:
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Schedule H NAP Access Indicator (Field 44NAP) is blank, 0 (zero) or 1.
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Schedule H NAP Response Indicator (Field 44RES) is blank.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Enter Schedule H Name Control, if blank. Go to the bottom of the screen and transmit.
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SSPND 351 to temporarily delay processing of the return when EC 170 redisplays and Fields 44NAP> and 44RES> or Fields 45NAP> and 45RES> are blank. The return may be reworked the same day using CC GTRECW if the ERS-NAP linkage is restored; or, it may be worked the next day as a regular Suspense record using CC GTREC. Follow local Campus procedures.
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Error Code 172 instructions follow.
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This table shows the fields displayed.
Error Code 172 Display Fields 1040 Field Title CL Clear Code 44NC Schedule H Name Control—Primary >>>> Schedule H NAP Name Control—Primary 44EIN Schedule H EIN—Primary 44NAP> Schedule H NAP Access Indicator—Primary 44SSN Schedule H SSN—Primary 45NC Schedule H Name Control—Secondary >>>> Schedule H NAP Name Control—Secondary 45EIN Schedule H EIN—Secondary 45NAP> Schedule H NAP Access Indicator—Secondary 45SSN Schedule H SSN—Secondary Section XX Not Present
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Error Code 172 generates when the Schedule H NAP Access Indicator (Field 44NAP or Field 45NAP) is 2 or 3.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Enter Schedule H Name Control when Field 44NC/45NC is blank. Go to the bottom of the screen and transmit.
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Enter C in the Clear Field if the Name Control matches any NAP Name Control.
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If a Schedule H NAP Access Indicator is 2, the EIN does not exist at NAP. Research using CC INOLE, NAMEB, NAMEE, ENMOD, and RTVUE (for previous years) for correct EIN/SSN. Take the following action:
And research finds... Then... A] A different EIN, Correct Field 44EIN/45EIN. B] That the filer does not have an EIN on Master File, SSPND 320 to Entity to have an EIN assigned. -
If a Schedule H NAP Access Indicator is 3, the Schedule H Name Control does not match the NAP Name Control. Research using CC INOLE, NAMEB, NAMEE, ENMOD, and/or RTVUE (for previous years) for correct EIN/SSN. Take the following action:
And research finds... Then... A] The name control matches a BMF NAP name control, Enter C in the Clear Field. B] A different EIN, Correct Field 44EIN/45EIN. C] The Schedule H filer shown on the BMF name line on INOLE, (e.g. John Smith on the Schedule H, but the name control underprint is Jones, and INOLE shows Mary Jones & John Smith), 1. Correct Field 44NC/45NC to the established BMF name control.
2. Correct Field 44SSN/45SSN, as appropriate.D] That the spouse on a joint return (not listed on the Schedule H) has the established EIN and the Schedule H filer does not, 1. Correct Field 44EIN/45EIN using the established EIN.
2. Correct Field 44NC/45NC and 44SSN/45SSN, as appropriate.E] That the filer has changed names, SSPND 320 to Entity for the input of TC013. See exception. Exception:
If there is a pending TC013 on ENMOD, enter C in the Clear Field.
F] That the filer does not have an EIN on Master File, SSPND 320 to Entity to have an EIN assigned. -
If the taxpayer is using the EIN and Money amounts from their Form W-2, delete Section 44/45 and assign TPNC 280 EC 350 displays.
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Error Code 174 instructions follow.
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This table shows the fields displayed.
Error Code 174 Display Fields 1040 Field Title 01TXP Tax Period 4403 Total Medicare Wages 4406 Tentative SS Med/Fed Tax 4406> Tentative SS Med/Fed Tax Computer 4407 Advance EIC Payments 4408 Total SS Medicare/Income Tax 4408> Total SS Medicare/Income Tax Computer 4503 Total Medicare Wages 4506 Tentative SS Med/Fed Tax 4506> Tentative SS Med/Fed Tax Computer 4507 Advance EIC Payments 4508 Total SS Medicare/Income Tax 4508> Total SS Medicare/Income Tax Computer
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Error Code 174 generates when Advance EIC Payments (Field 4407 or 4507) are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (Field 4403 or 4503).
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Correct coding and transcription errors and misplaced entries on displayed fields.
Caution:
Before adjusting AEIC, beware of misplaced entries or transcription errors involving line 7 (Field 4407/4507).
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Compute the maximum amount of AEIC allowed by multiplying line 3 amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ and enter the result in Field 4407/4507.
Note:
If EC 320 or 322 displays, assign TPNC 100/OLNR 037 with the following literal:
"You figured your household employment taxes incorrectly. The advance earned income credit payment can't be more than the appropriate percentage of the total wages you paid. We adjusted your Schedule H, Household Employment Tax, accordingly."
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Error Code 175 instructions follow.
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This table shows the fields displayed.
Error Code 175 Display Fields 1040 Field Title 01TXP Tax Period 44FIN FUTA Indicator 44TTC FUTA Total Tentative Credit (line 20) 44TFW Total FUTA Wages 45FIN FUTA Indicator 45TTC FUTA Total Tentative Credit (line 20) 45TFW Total FUTA Wages
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Error Code 175 generates when either of the following exist:
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FUTA Indicator (Field 44FIN/45FIN) is 1 and FUTA Total Tentative Credit, line 20 (Field 44TTC/45TTC) is blank.
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FUTA Indicator is not 1 and FUTA Total Tentative Credit is present.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Use the following table to correct the Error Code:
If the FUTA Indicator... And... Then... A] 1 applies (any of the No boxes on lines 10, 11, or 12 are checked), There is no entry on line 20, 1. Determine line 20 amount by adding columns (h) and (i) on line 19.
2. Enter the amount in Field 44TTC/45TTC.
3. If line 20 cannot be determined, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .The taxpayer entered 0 (zero) on line 20 or line 20 is blank and no tentative credit is used, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ B] Blank applies (all Yes boxes on lines 10, 11, and 12 are checked), Line 20 has an entry, Enter 1 in Field 44FIN. Note:
If either of the combined Schedules H uses "Section B" , Part II, adjust the FUTA Indicator, FUTA Contributions Paid, FUTA Total Tentative Credit, Total FUTA Wages, and FUTA Tax as appropriate.
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Error Code 176 instructions follow.
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This table shows the fields displayed.
Error Code 176 Display Fields 1040 Field Title 01TXP Tax Period 44FIN FUTA Indicator 44TTC FUTA Total Tentative Credit (line 20) 44TFW Total FUTA Wages 45FIN FUTA Indicator 45TTC FUTA Total Tentative Credit (line 20) 45TFW Total FUTA Wages
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Error Code 176 generates when both of the following exist:
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FUTA Total Tentative Credit (Field 44TTC/45TTC) has an entry.
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Total FUTA Wages (Field 44TFW/45TFW) is blank.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Manually compute line 21 (Total FUTA Wages) amount by dividing line 22 amount by .062 (6.2%). Enter the computed amount into Field 44TFW/45TFW.
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SSPND 211 when Total FUTA Wages cannot be determined.
Note:
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ When EC 324 displays, enter employer's FUTA Tax entry into FUTA Tax Verified (Field 44FTV/45FTV).
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Error Code 177 instructions follow.
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This table shows the fields displayed.
Error Code 177 Display Fields 1040 Field Title 01TXP Tax Period 44FIN FUTA Indicator 44SC1 FUTA State Code–1 44RN1 FUTA State Reporting Number–1 44SC2 FUTA State Code–2 44RN2 FUTA State Reporting Number–2 44SC3 FUTA State Code–3 44RN3 FUTA State Reporting Number–3 44SC4 FUTA State Code–4 44RN4 FUTA State Reporting Number–4 44SC5 FUTA State Code–5 44RN5 FUTA State Reporting Number–5 45FIN FUTA Indicator 45SC1 FUTA State Code–1 45RN1 FUTA State Reporting Number–1 45SC2 FUTA State Code–2 45RN2 FUTA State Reporting Number–2 45SC3 FUTA State Code–3 45RN3 FUTA State Reporting Number–3 45SC4 FUTA State Code–4 45RN4 FUTA State Reporting Number–4 45SC5 FUTA State Code–5 45RN5 FUTA State Reporting Number–5
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Error Code 177 generates when both of the following exist:
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FUTA State Code –1 through –4 field is blank.
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Any of the later fields (through State Code –5) are present.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Enter State Codes in order. Use the following table as a guide for entering State Codes:
If... Then... A] State Code —2 is present, State Code —1 must also be present. B] State Code —3 is present, State Code —1 and —2 must also be present. C] There is only one State Code, It belongs in the State Code —1 Field. D] The State Codes are not in sequence, 1. Must be rearranged so that they are in sequence.
2. State Reporting Number may need adjusting.
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Error Code 178 instructions follow.
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This table shows the fields displayed.
Error Code 178 Display Fields 1040 Field Title 01TXP Tax Period 44FIN FUTA Indicator 44SC1 FUTA State Code–1 44RN1 FUTA State Reporting Number–1 44SC2 FUTA State Code–2 44RN2 FUTA State Reporting Number–2 44TTC FUTA Total Tentative Credit (line 20) 44TFW Total FUTA Wages 44MID Multiple ID Indicator 45FIN FUTA Indicator 45SC1 FUTA State Code–1 45RN1 FUTA State Reporting Number–1 45SC2 FUTA State Code–2 45RN2 FUTA State Reporting Number–2 45TTC FUTA Total Tentative Credit (line 20) 45TFW Total FUTA Wages 45MID Multiple ID Indicator
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Error Code 178 generates when either of the following exist:
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FUTA State Code–1 is present (Field 44SC1/45SC1) and
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FUTA State Code–2 is present (Field 44SC2/45SC2).
OR -
Multiple ID Indicator is blank (Field 44MID/45MID) and
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FUTA Total Tentative Credit is blank (Field 44TTC/45TTC, line 20).
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Enter 1 in Field 44MID when FUTA State Code–1 and FUTA State Code–2 are present and the Multiple ID Indicator (Field 44MID) applies.
Note:
The Multiple ID Indicator field is coded 1 when a particular state is listed more than once because the employer has more than one State Reporting Number for that state.
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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ when FUTA Indicator 1 applies or line 20 is blank, no tentative credit is used and the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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If the Multiple ID Indicator does not apply, determine Total Tentative Credit (Field 44TTC, line 20) by adding columns (h) and (i) of line 19. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ in Field 44TTC.
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Error Code 179 instructions follow.
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This table shows the fields displayed.
Error Code 179 Display Fields 1040 Field Title 01TXP Tax Period 44FIN FUTA Indicator 44SC1 FUTA State Code–1 44RN1 FUTA State Reporting Number–1 44SC2 FUTA State Code–2 44RN2 FUTA State Reporting Number–2 44SC3 FUTA State Code–3 44RN3 FUTA State Reporting Number–3 44SC4 FUTA State Code–4 44RN4 FUTA State Reporting Number–4 44SC5 FUTA State Code–5 44RN5 FUTA State Reporting Number–5 44TTC FUTA Total Tentative Credit (line 20) 44TFW Total FUTA Wages 44MID Multiple ID Indicator 45FIN FUTA Indicator 45SC1 FUTA State Code–1 45RN1 FUTA State Reporting Number–1 45SC2 FUTA State Code–2 45RN2 FUTA State Reporting Number–2 45SC3 FUTA State Code–3 45RN3 FUTA State Reporting Number–3 45SC4 FUTA State Code–4 45RN4 FUTA State Reporting Number–4 45SC5 FUTA State Code–5 45RN5 FUTA State Reporting Number–5 45TTC FUTA Total Tentative Credit (line 20) 45TFW Total FUTA Wages 45MID Multiple ID Indicator
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Error Code 179 generates when either of the following exist:
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Multiple ID Indicator (Field 44MID or 45MID) is present and none of the FUTA State Codes–1 through–5 that are present are the same.
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Multiple ID Indicator is blank and at least two of the FUTA State Codes–1 through –5 that are present are the same.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Delete the second state code (if present) and Field 44MID/45MID (Multiple ID Indicator) when only one State Reporting Number is present.
Note:
The Multiple ID Indicator is coded 1 when a particular state is listed more than once because the employer has more than one State Reporting Number for that state.
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Error Code 180–188 information follows.
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Error Code 180 instructions follow.
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This table shows the fields displayed.
Error Code 180 Display Fields 1040 Field Title 01TXP Tax Period 44FIN FUTA Indicator 44SC1 FUTA State Code–1 44RN1 FUTA State Reporting Number–1 44SC2 FUTA State Code–2 44RN2 FUTA State Reporting Number–2 44SC3 FUTA State Code–3 44RN3 FUTA State Reporting Number–3 44SC4 FUTA State Code–4 44RN4 FUTA State Reporting Number–4 44SC5 FUTA State Code–5 44RN5 FUTA State Reporting Number–5 44TTC FUTA Total Tentative Credit (line 20) 44TFW Total FUTA Wages 44CW1 Credit Reduction Wages–1 45FIN FUTA Indicator 45SC1 FUTA State Code–1 45RN1 FUTA State Reporting Number–1 45SC2 FUTA State Code–2 45RN2 FUTA State Reporting Number–2 45SC3 FUTA State Code–3 45RN3 FUTA State Reporting Number–3 45SC4 FUTA State Code–4 45RN4 FUTA State Reporting Number–4 45SC5 FUTA State Code–5 45RN5 FUTA State Reporting Number–5 45TTC FUTA Total Tentative Credit (line 20) 45TFW Total FUTA Wages 45CW1 Credit Reduction Wages–1
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Error Code 180 generates when any of the following exist:
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FUTA State Reporting Number is present, but the corresponding FUTA State Code field is not present.
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State Code ZZ is present in at least one of FUTA State Code–2 through –5 fields and Total FUTA Wages are present.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Use the following guide when making corrections:
If... Then... A] A State Reporting Number is present, A State Code must be associated. B]≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ -
Use the following table when making corrections:
If FUTA State Code(s)... And... Then... A] Are present in Field 44SC1 and Field 44RN1 has entries, Field 44RN2 has an entry, but Field 44SC2 is blank, 1. Enter the same state code in Field 44SC2 used in Field 44SC1.
2. Enter 1 in Field 44MID, if not present.B] Are not found, A state reporting number is present, Enter the state code that corresponds with the taxpayer's address on the front of the Form 1040. C] Two or more state codes are present on the return, You cannot determine the corresponding state reporting number, Delete the state reporting number that cannot be matched to a state code. D] ZZ is present, Delete the entry.
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Error Code 181 instructions follow.
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This table shows the fields displayed.
Error Code 181 Display Fields 1040 Field Title 01TXP Tax Period 01C/S City/State 44FIN FUTA Indicator 44SC1 FUTA State Code–1 44RN1 FUTA State Reporting Number–1 44SC2 FUTA State Code–2 44RN2 FUTA State Reporting Number–2 44TTC FUTA Total Tentative Credit (line 20) 44TFW Total FUTA Wages 44FTX FUTA Tax 44MID FUTA Multiple ID Indicator 45FIN FUTA Indicator 45SC1 FUTA State Code–1 45RN1 FUTA State Reporting Number–1 45SC2 FUTA State Code–2 45RN2 FUTA State Reporting Number–2 45TTC FUTA Total Tentative Credit (line 20) 45TFW Total FUTA Wages 45FTX FUTA Tax 45MID FUTA Multiple ID Indicator
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Error Code 181 generates when either of the following exist:
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FUTA State Code–1 is present and is not ZZ and Total FUTA Wages is not present.
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FUTA State Code–1 is not present and Total FUTA Wages is present.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Use the following table to resolve this Error Code:
If Total FUTA Wages line 16... And... Then... A] Has an amount present, The FUTA State Code —1 is not present, Enter the state code that corresponds with the taxpayer's address on the front of the Form 1040. B] Is blank, 44FTX/45FTX is present, 1. Manually compute Field 44TFW/45TFW by either of the following:
a. Section A Filer — divide the FUTA tax entry by .008 (0.8%) and enter the result in Total FUTA Wages.
b. Section B Filer — divide the line 22 entry by .062 (6.2%) and enter the result in Total FUTA Wages.
2. If Total FUTA Wages cannot be determined, SSPND 211.1. 44FTX/45FTX is not present,
2. State Code —1 is present,1. Delete the FUTA State Code.
2. Delete the State Reporting Number, if present.
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Error Code 182 instructions follow.
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This table shows the fields displayed.
Error Code 182 Display Fields 1040 Field Title CL Clear Code 01TXP Tax Period 01C/S City/State 44SC1 FUTA State Code–1 44SC2 FUTA State Code–2 44SC3 FUTA State Code–3 44SC4 FUTA State Code–4 44SC5 FUTA State Code–5 45SC1 FUTA State Code–1 45SC2 FUTA State Code–2 45SC3 FUTA State Code–3 45SC4 FUTA State Code–4 45SC5 FUTA State Code–5
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Error Code 182 generates when all of the following exist:
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The return is not an ELF return.
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The File Location Code is not 66 or 98.
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The Entity Code is "Long" or "Intermediate" .
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Field 01C/S is not "AA" , "AE" , or "AP" .
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Field 01C/S contains a slash (/).
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None of the FUTA State Codes present (other than ZZ) are the same as the State Code from Field 01C/S.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Ensure the FUTA State Code matches what was reported on Schedule H. Refer to IRM 3.12.3.37.15 for further information.
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Use the following table to correct the FUTA State Code:
If the FUTA State Code... Then... A] Was incorrectly abbreviated by the employer, Change the FUTA State Code, as appropriate (see the following example). B] Entry is correct, Enter C in the Clear Field. Example:
If the State Code is "AL" on Schedule H and the address on the return shows the employer lives in Alaska and there is no indication on the return that they do business in Alabama, then change the code to "AK" .
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Error Code 183 instructions follow.
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This table shows the fields displayed.
Error Code 183 Display Fields 1040 Field Title 01TXP Tax Period 44TCR Total Credit Reduction 44SC1 FUTA State Code–1 44CW1 Credit Reduction Wages–1 44SC2 FUTA State Code–2 44CW2 Credit Reduction Wages–2 44SC3 FUTA State Code–3 44CW3 Credit Reduction Wages–3 44SC4 FUTA State Code–4 44CW4 Credit Reduction Wages–4 44SC5 FUTA State Code–5 44CW5 Credit Reduction Wages–5 45TCR Total Credit Reduction 45SC1 FUTA State Code–1 45CW1 Credit Reduction Wages–1 45SC2 FUTA State Code–2 45CW2 Credit Reduction Wages–2 45SC3 FUTA State Code–3 45CW3 Credit Reduction Wages–3 45SC4 FUTA State Code–4 45CW4 Credit Reduction Wages–4 45SC5 FUTA State Code–5 45CW5 Credit Reduction Wages–5
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Error Code 183 generates when both the following exist:
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FUTA Total Credit Reduction (Field 44TCR or 45TCR) is present.
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None of Credit Reduction Wages –1 through –5 are present.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Use the following table if FUTA Total Credit Reduction would have been transcribed.
If... Then... A] There were any Credit Reduction States, All of the other Credit Reduction fields from Schedule H would have been for ERS input only. B] Entering Credit Reduction Wages, The Wages must be associated with the proper FUTA State Code. -
For TY04 and TY05 — New York is the only Credit Reduction State.
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For TY95 through TY03 and TY06 and TY07, delete all of the Credit Reduction related entries since there were no Credit Reduction States for those years.
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Error Code 184 instructions follow.
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This table shows the fields displayed.
Error Code 184 Display Fields 1040 Field Title 01TXP Tax Period 44SC1 FUTA State Code–1 44CW1 Credit Reduction Wages–1 44SC2 FUTA State Code–2 44CW2 Credit Reduction Wages–2 44SC3 FUTA State Code–3 44CW3 Credit Reduction Wages–3 44SC4 FUTA State Code–4 44CW4 Credit Reduction Wages–4 44SC5 FUTA State Code–5 44CW5 Credit Reduction Wages–5 44MID FUTA Multiple ID Indicator 45SC1 FUTA State Code–1 45CW1 Credit Reduction Wages–1 45SC2 FUTA State Code–2 45CW2 Credit Reduction Wages–2 45SC3 FUTA State Code–3 45CW3 Credit Reduction Wages–3 45SC4 FUTA State Code–4 45CW4 Credit Reduction Wages–4 45SC5 FUTA State Code–5 45CW5 Credit Reduction Wages–5 45MID FUTA Multiple ID Indicator
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Error Code 184 generates when any of the following exist:
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The FUTA State Code and Tax Period indicate that the state is a Credit Reduction State for that tax period, but the corresponding FUTA Credit Reduction Wages field is blank and the Multiple ID Indicator is not present.
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The FUTA State Code and Tax Period do not indicate that the state is a Credit Reduction State, but the corresponding FUTA Credit Reduction Wages field has an entry.
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The FUTA Reduction Wages field has an entry and the corresponding FUTA State Code field is blank.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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For TY04 and TY05 — New York was the only Credit Reduction State.
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For TY95 through TY03 and TY06 and TY07, delete all of the Credit Reduction related entries since there were no Credit Reduction States for those years.
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The Credit Reduction Wage amount is located on line 18, column (c), Schedule H adjacent to the Credit Reduction State entered on line 18, column (a). Take the following action to resolve this error code:
If... Then... The state subject to Credit Reduction is present without a Credit Reduction wage amount, Enter the Credit Reduction wage amount in the applicable field (Field 44CW1-5). There are no transcription errors and the taxpayer indicates no wages for a Credit Reduction State, Enter 1 (one dollar) in the wage field for the Credit Reduction State (Field 44CW1-5). The taxpayer has shown a Credit Reduction wage amount and has not paid wages to a state subject to Credit Reduction, Delete the Credit Reduction wage amount. Note:
The sum of all Credit Reduction Wages cannot exceed Total FUTA Wages (Field 44TFW). See IRM 3.12.3.37.20.