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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 12. Exempt Organization Returns (Cont. 3)

3.12.12  Exempt Organization Returns (Cont. 3)

3.12.12.14 
Form 990 2008 and Subsequent
Math/Consistency Errors Priority IV

3.12.12.14.12  (01-01-2009)
Error Code 073

  1. Error Code 073 displayed fields are:

    01CCC Computer Condition Codes
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI IRI Code

3.12.12.14.12.1  (01-01-2009)
Error Code 073
Invalid Conditions

  1. Field 01CCC is "3" and Field 01CRD is present.

3.12.12.14.12.2  (01-01-2009)
Error Code 073
Correction Procedures

  1. Correct any coding and transcription errors.

  2. Determine if the return is a "no reply" . If so, delete Field 01CRD.

  3. If the return is not a "no reply" , delete CCC "3" .

3.12.12.14.13  (01-01-2009)
Error Code 912

  1. Error Code 912 displayed fields are:

    01ORG Organization Code
    01SS Sub Section
    01IRI Incomplete return item
    01NPF Non-PF Reason Code
    01ADC Audit Code

  2. SECTION 07 NOT PRESENT

3.12.12.14.13.1  (01-01-2009)
Error Code 912
Invalid Conditions

  1. Field 01ORG is "1" or "3" , Field 01NPF is blank, and Field 01SS is "03" , "50" , "60" , "70" , "71" or "91" .

  2. Field 01ORG is "1" or "3" and Field 01SS is "82" .

3.12.12.14.13.2  (01-01-2009)
Error Code 912
Correction Procedures

  1. Correct any coding or transcription errors.

    Note:

    Research INOLE to see if a Schedule A is necessary.

  2. If the Organization is "1" or "3" , Field 01SS is "03" and the Foundation Code is "10" –"18" , or Field 01SS is "50" , "60" , "70" , "71" or "91" , Field 01ADC is not "2" , and Field 01NPF is blank, correct any coding or transcription errors:

    1. Schedule A is needed for the following subsections only: "03" , "50" , "60" , "70" , "71" or "91" . If Schedule A is missing or blank, correspond. See Exhibit 3.12.12-14.

    2. If Field 01NPF is blank and Schedule A is not required, enter "07" in Field 01NPF.

    3. If taxpayer has no Sub Section, enter "00" in Field 01SS, also see IRM 3.12.12.15.24.2(6).

    Note:

    If the Organization Code is "9" with money amounts below the Entity Section and it meets the above conditions, it needs a Schedule A also.

  3. All organizations who file Schedule A must check only one box in Part I.

    1. If Schedule A, Part I, is not completed or two boxes are checked, research INOLES. Enter the correct NPF Code from the chart below.

      Note:

      If C&E researched and changed the NPF Code from what the filer indicated based on INOLES, correspond for the correct NPF Code and any missing information based on the new NPF Code. If the filer reply's but disagrees, SSPND 320 to Entity.

    2. If the NPF Code is "06" , "07" , "08" or "09" , check for the presence of Schedule A, Part II. If missing, correspond if needed.

      Note:

      Subsection Mismatch (only if corresponding for another issue). See Exhibit 3.12.12–22, for these and No-Reply instructions.

      Note:

      Research BMFOL for prior postings. If none, treat as initial return and do not correspond for Part I.

    3. If research shows Subsection "50" , " 60" , "70" , "71" or "91" and Schedule A, Part I is not completed or two boxes are checked, research INOLES for the correct NPF Code if there are no other correspondence issues.

    4. The following is a list of NPF codes for SS 50, 60, 70, 71, or 91:

    • SS50 = NPF 03, (box 7)

    • SS60 = NPF 10, (box 13)

    • SS70 = NPF 09, (box 12)

    • SS71 = NPF 10, (box 13)

    • SS91 (4947 (a)(1) = NPF 10, (box 13)

    Note:

    For Subsection 70, also correspond for Part I if blank and it's not an initial return.

    Part I Box NPF Code Subsection Code Foundation Code
    Box 1 01 03 10
    Box 2 02 03 11
    Box 3 03 03 12*
    Box 4 05 03 12**
    Box 5 06 03 13
    Box 6 04 03 14
    Box 7 07 03 Governmental Unit
    15
    General Public
    Box 8 08 03 15
    Community trust
    Box 9 09 03 16
    Box 10 11 03 18
    Box 11*** 10 03 17
    Box 11, Type I Box Checked 12 03 17
    Box 11, Type II Box Checked 13 03 17
    Box 11, Type III Box Checked 14 03 17
    Box 11, Type III Other Box Checked 15 03 17

    Note:

    If Box 11 is checked one of the four Type Boxes must also be checked. This is an IRI Issue. Use IRI Code 34 when corresponding.

    Note:

    If PTA and box 6 is checked and correspondence for Schedule E is needed, research for the correct NPF Code. If the Foundation Code is not "11" , change the NPF Code and do not correspond for Schedule E.

    * Use NPF 03 if the organization's name included "Hospital" , "Clinic" , etc.
    ** Use NPF 05 if the organization's name includes " Research" or "Laboratory" , etc.
    *** Consider Box 11 checked if no boxes in Schedule A, Part I, are checked and the taxpayer has entered name(s) of supported organization(s) in Item 11h.

    Note:

    Ensure that the appropriate IRI Code is entered in Section 01 before entering SSPND 211.

  4. If Field 01ORG is "1" or "3" and Field 01SS is "82" , determine the correct Organization Code and/or Subsection Code:

    1. Use the table below to determine the correct Organization Code:

      IF RETURN SHOWS: CODE
      IRS Label Subsection 01-25, 50, 60, 70, 71, or Item J, 501(c) box is checked, 1

      Item J is blank
      Research for correct code
      Item J, 4947(a)(1), box is checked 3
      IRS label subsection 91 3
      "0" Filer (Gross receipts less than $25,000). See IRM 3.12.12.9.7.2(3) for box K instructions. 9
      the 527 box is checked in Item J of the entity section (SS 82), 4

    2. Refer to Item J, the preaddressed label, and INOLES to determine the Subsection Code.

      Note:

      If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES show SS03 but the taxpayer indicates otherwise in Item J, use the SS on the preprinted label or INOLES.

    3. If Field 01ORG is "4" , delete Fields 01NPF if present.

3.12.12.14.14  (01-01-2009)
Error Code 918

  1. Error Code 918 displayed fields are:

    01ORG Organization Code
    01SS Sub Section
    0512A Filed in Lieu of Form 1041 Question Code

3.12.12.14.14.1  (01-01-2009)
Error Code 918
Invalid Conditions

  1. Field 0512A is "1" and Field 01ORG is not "3" or "9" .

3.12.12.14.14.2  (01-01-2009)
Error Code 918
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 0512A is located on Form 990, Part V, Line 12a.

  3. Verify that the Organization Code was edited correctly:

    1. If the 4947(a)(1) box of Item J on the face of the return is checked or the IRS label or INOLES shows subsection "91" , change Field 01ORG to "3" .

    2. Otherwise, delete Field 0512A.

3.12.12.14.15  (01-01-2009)
Error Code 924

  1. Error Code 924 displayed fields are:

    RMIT> Remittance (Generated)
    01RCD Received Date
    01RDD> Return Due Date (Generated)

3.12.12.14.15.1  (01-01-2009)
Error Code 924
Invalid Conditions

  1. Remittance is present and Field 01RCD is on or before 01RDD>.

3.12.12.14.15.2  (01-01-2009)
Error Code 924
Correction Procedures

  1. Correct all coding and transcription errors.

  2. Verify Field 01RCD is correct. If the Received Date is correct, SSPND 351. Annotate on Form 4227 " research remittance" .

3.12.12.14.15.3  (01-01-2009)
Error Code 924
Rejects Correction
Procedures

  1. The Rejects Tax Examiner should research using BMFOL to apply remittance to the proper MFT with Form 3244.

  2. If unable to determine where to apply remittance, SSPND 211 and correspond with Letter 320-C.

3.12.12.14.16  (01-01-2009)
Error Code 926

  1. Error Code 926 displayed fields are:

    01TXP Tax Period
    01RCD Received Date
    01DDP Daily Delinquency Penalty
    01RDD> Return Due Date (Generated)

3.12.12.14.16.1  (01-01-2009)
Error Code 926
Invalid Conditions

  1. Field 01DDP is present and Field 01RCD is on or before Field 01RDD>.

3.12.12.14.16.2  (01-01-2009)
Error Code 926
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify Field 01RCD is correct.

    1. If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

    2. If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty" .

  3. If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.

3.12.12.14.17  (01-01-2009)
Error Code 928

  1. Error Code 928 displayed fields are:

    01CCC Computer Condition Code
    01DDP Daily Delinquency Penalty

3.12.12.14.17.1  (01-01-2009)
Error Code 928
Invalid Conditions

  1. CCC "V" and Field 01DDP are both present.

3.12.12.14.17.2  (01-01-2009)
Error Code 928
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If a statement is attached showing that the filer has reasonable cause for filing late and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

  3. If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause" .

  4. If the filer has not shown reasonable cause for filing late, delete CCC "V" .

3.12.12.14.18  (01-01-2009)
Error Code 934

  1. Error Code 934 displayed fields are:

    01COR Correspondence Indicator
    01TXP Tax Period
    01IRI IRI Code

3.12.12.14.18.1  (01-01-2009)
Error Code 934
Invalid Conditions

  1. Field 01COR is "21" , "22" , "23" or "24" and Field 01TXP is prior to 198312.

3.12.12.14.18.2  (01-01-2009)
Error Code 934
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to the return to verify that the Tax Period is correct:

    1. If not correct, change the Tax Period in Field 01TXP.

    2. If correct, change Field 01COR to "11" , "12" , "13" , "14" "15" , or "16" as appropriate ( See IRM 3.12.12.9.12.2).

3.12.12.14.19  (01-01-2009)
Error Code 935

  1. Error Code 935 displayed fields are:

    01ORG Organization Code
    01COR Correspondence Indicator
    01IRI IRI Code

3.12.12.14.19.1  (01-01-2009)
Error Code 935
Invalid Conditions

  1. If Field 01ORG is "9" , Field 01COR must be "15" or "16" .

  2. If Field 01ORG is other than "9" , Field 01COR must be "11" , "12" , "13" , "14" , "21" , "22" , "23" , or "24" .

3.12.12.14.19.2  (01-01-2009)
Error Code 935
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 01ORG is "9" , check to see if correspondence is attached. Enter applicable codes in Field 01COR, 01CRD, and/or 01CCC.

  3. If Field 01ORG is other than "9" , enter the applicable code in Field 01COR.

3.12.12.14.20  (01-01-2009)
Error Code 936

  1. Error Code 936 displayed fields are:

    01CCC Computer Condition Code
    01TXP Tax Period
    01RCD Received Date
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI Incomplete Return Indicator (IRI) Code
    01RDD> Return Due Date (Generated)

3.12.12.14.20.1  (01-01-2009)
Error Code 936
Invalid Conditions

  1. Field 01IRI is present and Field 01COR is not present.

  2. Field 01COR is "21" , "22" , "23" or "24" and Field 01IRI is not present.

  3. Field 01COR is "11" , "15" , or "21" , and Field 01CRD is blank.

  4. Field 01COR is "12" , "13" , "14" , "16" , "22" , "23" , or "24" and Field 01CCC "3" is not present.

  5. Filer used 2007 or prior revision of F-990 in a 2008 or subsequent Tax Year.

3.12.12.14.20.2  (01-01-2009)
Error Code 936
Correction Procedures

  1. Correct any coding or transcription errors.

  2. For non-IRI items, verify correspondence was required:

    1. If not required, delete Field 01COR.

    2. Enter the response date in Field 01CRD.

    3. If No Reply to IRS initiated correspondence, enter "3" in Field 01CCC and "14" or "16" in Field 01COR.

    4. If Incomplete Reply to IRS initiated correspondence, enter "3" in Field 01CCC and "12" or "13" in Field 01COR.

  3. For IRI items, verify the correspondence was required.

    1. If not required, delete Field 01COR and Field 01IRI.

    2. If the response date is later than Field 01RDD>, enter the response date in Field 01CRD.

    3. If No Reply to first correspondence, initiate second correspondence. If taxpayer does not respond to first or second correspondence, enter "3" in Field 01CCC and "24" in Field 01COR.

    4. If Incomplete Reply to first or second correspondence, enter "3" in Field 01CCC and "22" or "23" in Field 01COR.

  4. If Field 01COR is 21, 22, 23 or 24 and Field 01IRI is missing, see IRM 3.12.12.9.14.2 for a list of valid IRI Codes. Analyze the response from the filer or the correspondence action sheet attached to determine the correct code to enter.

  5. If the tax year is 2008 or subsequent and the filer used a 2007 of prior revision of F-990, Correspond for the current revision.

3.12.12.14.21  (01-01-2009)
Error Code 942

  1. Error Code 942 displayed fields are:

    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI IRI Code
    01CCC Computer Condition Code

3.12.12.14.21.1  (01-01-2009)
Error Code 942
Invalid Conditions

  1. Field 01CRD or CCC "3" is present and Field 01COR is not present.

3.12.12.14.21.2  (01-01-2009)
Error Code 942
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If a reply to correspondence is received, enter the appropriate code in Field 01COR. See IRM 3.12.12.9.12.2 for valid codes.

  3. If correspondence was not initiated, determine whether correspondence is required:

    1. If not, delete the entry in Field 01CRD.

    2. If correspondence is required, correspond with the filer and SSPND 211.

3.12.12.14.22  (01-01-2009)
Error Code 946

  1. Error Code 946 displayed fields are:

    01NPF Non-PF Reason Code
    01SS Sub Section
    01IRI Incomplete Return Item
    01ADC Audit Code

3.12.12.14.22.1  (01-01-2009)
Error Code 946
Invalid Conditions

  1. Field 01NPF is blank and Field 01SIC, "E" is not present.

  2. Field 01NPF is 6, 7, or 8 and Section 11 is present.

  3. Field 01NPF is 9 and Section is 12 present.

3.12.12.14.22.2  (01-01-2009)
Error Code 946
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify that Schedule A is attached to the return, but Part I Boxes 1-11 are not completed.

  3. Schedule A is needed for the following subsections only: SS03 Foundation Codes 10-18; SS 50, 60, 70, 71, or 91. Research for the correct subsection if Item K is not "03" .

    Note:

    If Subsection is "03" and Foundation Code is not "10" through "18" , do not correspond for Schedule A. Enter "10" in Field 01NPF.

  4. If Part I, Schedule A, is blank and the preprinted label shows Foundation Code "11" , enter "02" in Field 01NPF. Only correspond for Schedule S, if missing.

  5. All organizations who file Schedule A must check only one box:

    1. If Schedule A, Part I is not completed or two boxes are checked, research INOLES. Enter the correct NPF Code from the chart below.

    2. If the NPF Code is "06" , "07" , "08" , or "09" , check for the presence of Part III. Correspond if needed.

      Note:

      Do Not research and consider box 11 checked if no boxes in Schedule A, Part I are checked and the filer has entered name(s) of supported organization(s) in Schedule A, Part I, Item 11h.

      Note:

      Research for prior postings. If none, treat as initial return and do not correspond for Part I.

    3. If research shows SS50, 60, 70, 71 or 91, and Schedule A, Part I is not completed or two boxes are checked, correspond for Part I.

    4. The following is a list of NPF Codes for SS50, 60, 70, 71 or 91:

    • SS50 = NPF 03, (box 7)

    • SS60 = NPF 10, (box 13)

    • SS70 = NPF 09, (box 12)

    • SS71 = NPF 10, (box 13)

    • SS91 (4947 (a)(1) = NPF 10, (box 13)

    Part I Box NPF Code Subsection Code Foundation Code
    Box 1 01 03 10
    Box 2 02 03 11
    Box 3 03 03 12*
    Box 4 05 03 12**
    Box 5 06 03 13
    Box 6 04 03 14
    Box 7 07 03 Governmental Unit
    15
    General Public
    Box 8 08 03 15
    Community trust
    Box 9 09 03 16
    Box 10 11 03 18
    Box 11*** 10 03 17
    Box 11, Type I Box Checked 12 03 17
    Box 11, Type II Box Checked 13 03 17
    Box 11, Type III Box Checked 14 03 17
    Box 11, Type III Other Box Checked 15 03 17

    Note:

    If Box 11 is checked one of the Type Boxes must also be checked. This is an IRI Issue. Use IRI Code 34 when corresponding.

    Note:

    If PTA and box 6 is marked and correspondence for Schedule S is needed, research for the correct NPF Code. If the Foundation Code is not "11" , change the NPF Code and do not correspond for Schedule S.

    * Use NPF 03 if the organization's name includes "Hospital" , "Clinic" , etc.
    ** Use NPF 05 if the Organization's name includes "Research" or "Laboratory" , etc.
    *** Consider Box 11 checked if no boxes in Schedule A, Part I, are checked and the taxpayer has entered name(s) of supported organization(s) in Item 11h.

  6. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item K), always use the SS on the preprinted label or INOLES. Correspond for a Subsection Mismatch only when corresponding for another issue. If SS on INOLES is 03 and Schedule A is not attached, also Enter Audit Code "2" .

3.12.12.14.23  (01-01-2009)
Error Code 948

  1. Error Code 948 displayed fields are:

    01SIC Schedule Indicator
    0332 Did Organization Undertake?
    0333 Did Organization Cease Conducting?
    041 Is Organization 501(c) (3) or 4947(a)(1)?
    042 Schedule B Code
    043 Engage in Political Activity?
    044 Engage in Lobbying Activity?
    045 Subject to Section 6033(e) Notice?
    046 Maintain Donor Advised Funds?
    047 Receive or Hold Conservation Easements?
    048 Maintain Collections?
    049 Provide Credit Counciling?
    0410 Hold Assets or Endowments?
    0411 Report a Amount on Part X, Line 10, 12, 13, 15 or 25?
    0412 Receive an Audited Financial Statement?
    0413 Is the Organization a School?
    0414A Maintain an Office?
    0414B Have Aggregate Revenues or Expenses?
    0415 Report more than $5,000 on Part IX, Line 3 for ORGS Outside US?
    0416 Report more than $5,000 on Part IX, Line 3 for Individuals Outside US?
    0417 Report more than $15,000 on Part IX, Lin4e 11e?
    0418 Report more than $15,000 on Part VIII, Line 1c and 8a?
    0419 Report more than $15,000 on Part VIII, Line 9a?
    0420 Operate Hospitals?
    0421 Report more than $5,000 on Part IX, Line 1?
    0422 Report more than $5,000 on Part IX, Line 2?
    0423 Answer yes to Questions 3, 4 or 5?

3.12.12.14.23.1  (01-01-2009)
Error Code 948
Invalid Conditions

  1. Field 01SIC is blank when the answer to a question in Part IV is "Yes" which indicates the schedule must be present.

3.12.12.14.23.2  (01-01-2009)
Error Code 948
Correction Procesures

  1. Correct any Coding or Transcription errors.

  2. Each question with a yes answer must have a related Schedule attached. If the transcription is correct and the schedule is missing, correspond for the missing schedule.

    Note:

    We will only correspond for missing schedules that are considered IRI.

3.12.12.14.24  (01-01-2009)
Error Code 949

  1. Error Code 949 displayed fields are:

    01SIC Schedule Indicator
    0424A Tax Exempt Bonds Outstanding?
    0424B Invest any Net Proceeds?
    0424C Maintain an Escrow Account?
    0424D Act on Behalf of Issuer?
    0425A 501(c)(3) and 501(c)(4) Orgs Engaged in Excess Benefit Transaction?
    0425B Become Aware that it Engaged in Excess Benefit Transaction?
    0426 Loan to or by a Current/Former Officer/Director?
    0427 Provide Grant or Other?
    0428A Have a Direct Relationship?
    0428B Have a Family member who had a relationship with?
    0428C Serve as a Officer/Director?
    0429 Receive or Accrue more than $25,000 in Non-Cash?
    0430 Receive or Accrue Contributions of Art?
    0431 Liquidate, Terminate or Dissolve?
    0432 Sell, Exchange, Dispose of?
    0433 Own 100% of an Entity?
    0434 Related to any Tax Exempt or Taxable Entity?
    0435 Controlled Entity within 512(b)(13)?
    0436 Make any Transfers?
    0437 Conduct more than 5%?

3.12.12.14.24.1  (01-01-2009)
Error Code 949
Invalid Conditions

  1. Field 01SIC is blank when the answer to a question in Part IV is "Yes" which indicates the schedule must be present.

3.12.12.14.24.2  (01-01-2009)
Error Code 949
Correction Procesures

  1. Correct any Coding or Transcription errors.

  2. Each question with a yes answer must have a related Schedule attached. If the transcription is correct and the schedule is missing, correspond for the missing schedule.

    Note:

    We will only correspond for missing schedules that are considered to be IRI.

3.12.12.14.25  (01-01-2009)
Error Code 950

  1. Error Code 950 displayed fields are:

    01IRI Incomplete Return Item
    01SIC Schedule Indicator Code
    042 Schedule B Code
    081HA Total Contributions

3.12.12.14.25.1  (01-01-2009)
Error Code 950
Invalid Conditions

  1. Field 042, Schedule B Code, is blank, Field 081HA, Total Contributions, is $5,000.00 or more and tax period is 200012 or subsequent.

3.12.12.14.25.2  (01-01-2009)
Error Code 950
Correction Procedures

  1. Correct any coding or transcription errors.

    If And Then
    Tax Period is prior to 200012   Blank Field 042
    Tax Period is 200012 and subsequent Schedule B is attached and Line 1e (F-990) $5,000.00 or greater Enter"1" in Field 042
    Tax Period is 200012 and subsequent Item M (F990), in the entity section is not checked, Schedule B is not attached and Line 1e is $5,000.00 or greater Correspond, if no-reply on 2nd correspondence, Enter "2" in Field 042 and "50" in Field 01IRI
    Line 1e (F-990) is blank or less than $5,000.00 Item M (F-990) is or is not checked Blank Field 042
    Line 1e (F-990) is $5,000.00 or greater Schedule B is attached and complete Enter "1" in Field 042
    Line 1e (F-990) is $5,000.00 or greater Item M (F990), in the entity section is checked, Schedule B is not attached Enter "2" in Field 042

    Note:

    Schedule B must be complete. Part I must contain at least one name and amount. Also check Schedule B, page 1 to see if any of the special rules boxes are checked and applicable. If the third box under special rules is checked with an amount present on the line, accept it as a complete Schedule B. A Sponsor can be considered the same as a contributor.

    Note:

    Organizations may attach a substitute Schedule B. Acceptable substitution must include at least one name and amount or "0" zero, "– " dash, "none" , "N/A" or not liable, "0" zero, "–" dash, "none" , "N/A" or not liable are acceptable entries and may be on the front page of Schedule B or in Part I. "Anonymous" is acceptable for the name.

3.12.12.14.26  (01-01-2009)
Error Code 952

  1. Error Code 952 displayed fields are:

    01TXP Tax Period
    01RCD Received Date
    01DDP Daily Delinquency Penalty Taxpayer
    >>>> Daily Delinquency Penalty Computer
    01GR> Gross Receipts (Generated)
    01RDD> Return Due Date (Generated)

3.12.12.14.26.1  (01-01-2009)
Error Code 952
Invalid Conditions

  1. Tax Period is 198712 or subsequent and Field 01DDP is greater than Field 01DDP Underprint.

  2. Tax Period is prior to 198712 and Field 01DDP is greater than $5,000.

3.12.12.14.26.2  (01-01-2009)
Error Code 952
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

  3. If the amount was computed by the taxpayer and was transcribed correctly, delete the amount in Field 01DDP.

  4. If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.

3.12.12.14.26.3  (01-01-2009)
DDP Amounts

  1. Daily Delinquency Penalty amounts are:

    1. For tax years ending on or after July 30, 1996, the penalty is $20 a day computed from Field 01RDD>. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.

    2. For tax years ending before July 30, 1996, the penalty is $10 a day computed from Field 01RDD>. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.

    3. If the organization has gross receipts exceeding $1,000,000, for any year the law provides for a penalty of $100 a day computed from Field 01RDD>. The maximum penalty may be as much as $50,000.

3.12.12.14.27  (01-01-2009)
Error Code 954

  1. Error Code 954 displayed fields are:

    CL Clear Field
    01GR> Gross Receipts (Generated)
    01COR Correspondence Indicator
    01CCC Computer Condition Code
    01IRI IRI Code
    1016B Total Asset EOY

  2. "SECTION 10 NOT PRESENT" .

3.12.12.14.27.1  (01-01-2009)
Error Code 954
Invalid Conditions

  1. Field 01GR> is more than $25,000, Field 1016B is not present and, Field 01COR is "11" , "21" or blank.

3.12.12.14.27.2  (01-01-2009)
Error Code 954
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 1016B is truly "0" (zero), "–" (dash), or "None" , enter "C" in the Clear Field.

  3. Refer to the document to determine if we have corresponded for Total Assets EOY:

    1. If we have not corresponded for the information, SSPND 211 and initiate a request for the information.

    2. If a reply to correspondence is attached and the taxpayer provided Total Assets EOY, enter the amount in Field 1016B. If taxpayer indicated Field 1016B is "0" (zero), "–" (dash), or "None" , enter "C" in the Clear Field.

    3. If a reply to correspondence is attached and the taxpayer did not provide Total Assets EOY, enter the correct Correspondence Indicator in Field 01COR. Also enter the correct code in Field 01IRI and CCC-"3" . See IRM 3.12.12.9.14.2 for correct codes.

3.12.12.14.28  (01-01-2009)
Error Code 956

  1. Error Code 956 displayed fields are:

    086AR Gross Rents Real
    086BR Less Rent Expenses Real
    086CR Rental Income Real
    >>>> Rental Income Real Underprint
    086AP Gross Rents Personal
    086BP Less Rent Expenses Personal
    086CP Rental Income Personal Underprint
    086DA Net Rental Income
    >>>> Net Rental Income Underprint

3.12.12.14.28.1  (01-01-2009)
Error Code 956
Invalid Conditions

  1. Fields 086CR and 086DA computer and Fields 086CR and 086DA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.12.14.28.2  (01-01-2009)
Error Code 956
Correction Procedures

  1. Correct any coding or transcription errors. Field 086BR and 086BP are always positive.

  2. If only the net amount is present in Field 86DA, try to figure, (back into) the appropriate amounts for Field 086AR and 086AP.

  3. If unable to perfect, enter the net amount from Field 086DA in Field 086AR and 086AP.

  4. When all transcription and editing errors have been perfected, change Field 086DA to the computer generated amount.

3.12.12.14.29  (01-01-2009)
Error Code 958

  1. Error Code 958 displayed fields are:

    087AS Gross Amount from Sale of Assets Securities
    087BS Cost, Basis Sales Expenses Securities
    087CS Gain/Loss Securities
    >>>> Gain/Loss Securities Underprint

3.12.12.14.29.1  (01-01-2009)
Error Code 958
Invalid Conditions

  1. Field 087CS and 087CS computer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.12.14.29.2  (01-01-2009)
Error Code 958
Correction Procedures

  1. Correct any coding or transcription errors. Field 087BS is always positive.

  2. If only the net amount is present in Field 087CS, try to figure, (back into) the appropriate amount for Field 087AS, and Field 087BS.

  3. If unable to perfect, enter the net amount from Fields 087CS, in Field 08AS.

  4. When all transcription and editing errors have been perfected, change Field 08CS to the computer generated amount.

3.12.12.14.30  (01-01-2009)
Error Code 962

  1. Error Code 962 displayed fields are:

    087AO Gross Amount from Sales of Assets Other
    087BO Less Cost or other Basis Other
    087CO Gain/Loss Column Other
    >>>> Gain/Loss Column Other Underprint

3.12.12.14.30.1  (01-01-2009)
Error Code 962
Invalid Conditions

  1. Field 087CO Computer and Field 087CO ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.12.14.30.2  (01-01-2009)
Error Code 962
Correction Procedures

  1. Correct any coding or transcription errors. Field 087BO is always positive.

  2. If only the net amount is present in Field 087CO, try to figure, (back into) the appropriate amounts for Field 087AO and Field 087BO.

  3. If unable to perfect, enter the net amount from Field 087CO in Field 087AO.

  4. When all transcription and editing errors have been perfected, change Field 087CO to the computer generated amount.


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