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3.12.12  Exempt Organization Returns (Cont. 4)

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

3.12.12.14.31  (01-01-2009)
Error Code 964

  1. Error Code 964 displayed fields are:

    088A Gross Income Fundraising
    088B Less: Direct Expenses
    088CA Net Income or (loss) from Fundraising Events-Taxpayer
    >>>> Net Income or (loss) from Fundraising Events-Computer
    089A Gross Income Gaming
    089B Less: Direct Expenses
    089CA Net Income (Loss) from Gaming - Taxpayer
    >>>> Net Income or (loss) from Gaming - Computer

3.12.12.14.31.1  (01-01-2009)
Error Code 964
Invalid Conditions

  1. Field 088CA Computer and Field 088CA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  2. Field 089CA Computer and Field 089CA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.12.14.31.2  (01-01-2009)
Error Code 964
Correction Procedures

  1. Correct any coding and transcription errors. Fields 088B and 089B are always positive.

  2. If only the net amount is present in Field 088CA or 089CA, try to figure, (back into) the appropriate amounts for Field 088A, 088B, 089A and 089B.

  3. If unable to perfect, enter the net amount from Field 088CA and 089CA in Fields 088A and 089B.

  4. When all transcription and editing errors have been perfected, change Field 088CA and 089CA to the computer generated amount.

3.12.12.14.32  (01-01-2009)
Error Code 966

  1. Error Code 966 displayed fields are:

    0810A Gross Sales of Inventory
    0810B Less: Cost of Goods Sold
    0810C Gross Profits or (loss) from Sales of Inventory-Taxpayer
    >>>> Gross Profits or (loss) from Sales of Inventory-Computer

3.12.12.14.32.1  (01-01-2009)
Error Code 966
Invalid Conditions

  1. Field 0810C Computer and Field 0810C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.12.14.32.2  (01-01-2009)
Error Code 966
Correction Procedures

  1. Correct any coding or transcription errors. Field 0810B is always positive.

  2. If only the net amount is present in Field 0810C, try to figure, (back into) the appropriate amounts for Field 0810A and Field 0810B.

  3. If unable to perfect, enter the net amount from Field 0810C in Field 0810A.

  4. If Field 0810B is negative and the filer is therefore adding Fields 0810A and 0810B together to figure Field 0810C, delete Field 0810B and put the filers amount for Field 0810C in Fields 0810A and 0810B.

3.12.12.14.33  (01-01-2009)
Error Code 968

  1. Error Code 968 displayed fields are:

    081HA Total Contributions
    082AA Program Service a Amount
    082BA Program Service b Amount
    082CA Program Service c Amount
    082DA Program Service d Amount
    082EA Program Service e Amount
    082FA Program Service f Amount
    082G Program Service Total Amount
    083A Investment Income
    084A Tax Exempt Bond Income
    085A Royalties
    086AR Gross Rent (Real)
    086AP Gross Rent (Personal)
    086BR Rental Expenses (Real)
    086BP Rental Expenses (Personal)
    086CR Rental Income (Real)
    086CP Rental Income (Personal)
    086DA Net Rental Income
    087AS Gross Sales Securities
    087AO Gross Sales Assets
    087BS Cost Other Securities
    087BO Cost Basis Other
    087CS Gain/Loss Securities
    087CO Gain/Loss Other
    087DA Net Gain/Loss Amount
    088A Fundraising Events
    088B Less Direct Expenses
    088CA Income/Loss Fundraising
    089A Gaming Income
    089B Less Direct Expenses
    089CA Net Income/Loss Gaming
    0810A Sales Inventory
    0810B Less Cost of Goods Sold
    0810C Net Income/Loss Sales
    08A11 Misc. Revenue a Total
    08B11 Misc. Revenue b Total
    08C11 Misc. Revenue c Total
    0811D Misc. Revenue d Total
    0811E Total Revenue Taxpayer
    0812A Total Revenue
    >>>> Total Revenue Computer

3.12.12.14.33.1  (01-01-2009)
Error Code 968
Invalid Conditions

  1. Field 0812A Computer and Field 0812A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.12.14.33.2  (01-01-2009)
Error Code 968
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 0812A is the only entry, enter Field 0812A amount in Field 087DA.

  3. If an amount is on Line 7d, and lines 7a through 7c are blank, GTSEC 08 and enter Line 7d amount into Fields 086AP and 086BP.

  4. If all fields were transcribed correctly, change Field 0812A to the computer generated amount.

3.12.12.14.34  (01-01-2009)
Error Code 969

  1. Error Code 969 displayed fields are:

    01TXP Tax Period
    01SS Sub-Section
    01GR> Gross Receipts (Generated)
    086BR Rental Expense Real
    086BP Rental Expense Personal
    087BS Less: Cost, Basis Sales Securities
    087BO Less: Cost, Basis Sales Other
    088B Less: Direct Expenses Fundraising
    089B Less: Direct Expenses Gaming
    0810B Cost of Goods Sold
    0812A Total Revenue
    1016B Total Assets (EOY)

  2. "SECTION 08 or 10 NOT PRESENT"

3.12.12.14.34.1  (01-01-2009)
Error Code 969
Invalid Conditions

  1. Form is numbered as a 990-EZ (Doc Code 09 or 93) and Field 1016B is greater than $2,500,000 and/or Field 01GR> is greater than $1,000,000.

3.12.12.14.34.2  (01-01-2009)
Error Code 969
Correction Procedures

  1. The computations for Field 01GR> is:

    1. Field 086BR plus

    2. Field 086BP plus

    3. Field 087BS plus

    4. Field 087BO plus

    5. Less Field 088B plus

    6. Less Field 089B plus

    7. Field 0810B

  2. Verify that the displayed fields and the DLN were transcribed correctly and that the form is truly a Form 990-EZ. Correct any coding or transcription errors.

  3. Fields 088B, 089B, and 0810B are positive only. The amounts in these fields must always be treated as positive numbers.

  4. If Field 1016B is over $2,500,000 or Field 01GR> (total of Fields 086CR, 086CP, 086BS, 086BO, and 0812A) is over $1,000,000, SSPND 211. Correspond for Form 990 and Schedule A (if applicable) using Letter 2699-C. Schedule A is necessary when the subsection (SS) is 03 with Foundation Codes 10 through 18 and SS50, 60, 70, 71 and 91. If none of the above are present on the return or INOLES, Schedule A is not necessary:

    Note:

    On ORG Code "9" returns, only correspond once for the Form 990. If no reply to the first correspondence follow instructions in (b. above) to convert the 990EZ to a 990.

  5. Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines:

    1. Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21).

    2. Form 990, all of Part II.

    3. Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B).

    4. Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21.

    5. Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B).

    6. If required lines are not present, SSPND 211.

  6. Reply/No Reply.

    1. If no reply or partial reply, follow IRI procedures and correspond a second time. If gross receipts are less than $25,000.00, change 01ORG to "9" , enter 01COR, 01CCC and 01IRI. If the return has Organization Code "9" entered, Do Not Correspond twice. Treat as a No-Reply and follow the instructions in 5(b) below.

    2. If no reply to second correspondence, convert Form 990-EZ to Form 990 and enter proper codes on Edit Sheet (e.g., audit codes, correspondence indicators). Also edit the IRI Code 61 or 91 (2008 and subsequent) for any missing information.

      Note:

      Use current year blank Form 990 when converting.

    3. If reply is received with the missing information, enter proper codes on the Edit Sheet, attach Edit Sheet to the front of Form 990, cancel the original DLN, and renumber to Doc. Code 90.

    4. Also be sure to edit the appropriate IRI Code for any missing information.

3.12.12.14.35  (01-01-2009)
Error Code 970

  1. Error Code 970 displayed fields are:

    CL Clear Code
    01ORG Organization Code
    01SS Sub Section
    01IRI Incomplete Return Item
    01GR> Gross Receipts (Generated)
    01GRP Group Return Code
    086BR Less: Rental Expenses Real
    086BP Less: Rental Expenses Personal
    087BS Less: Cost, Basis Sales Expenses Securities
    087BO Less: Cost, Basis Sales Expenses Other
    088B Less: Direct Expenses Fundraising
    089B Less: Direct Expenses Gaming
    0810B Less: Cost of Goods Sold
    0812A Total Revenue

  2. "SECTION 08 NOT PRESENT"

3.12.12.14.35.1  (01-01-2009)
Error Code 970
Invalid Conditions

  1. Organization Code is "1" , "3" or "4" and Field 01GR> is less than or equal to $25,000 (+/-).

    Exception:

    Organization Code is "1" and 01GRP is "7" or "8" .

  2. Organization Code is "9" and Field 01GR> is greater than $25,000.00.

3.12.12.14.35.2  (01-01-2009)
Error Code 970
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Fields 086BR, 086BO, 087BS, 087BO, 088B, 089B, and 0810B are positive only. The amounts in these fields must be entered as positive numbers.

  3. Item K is marked:

    1. 01GR> is under $75,000, change 01ORG to "9" or

    2. 01GR> is over $75,000, change 01ORG to "1" , "3" or "4" whichever is appropriate. See IRM 3.12.12.9.7.2(2).

  4. Item K is not marked:

    1. 01GR> is under $25,000, change 01ORG to "9" or

    2. 01GR> is over $25,000 and under $37,500 and the return is an initial return, research BMFOLI to ensure that the return is an initial. If initial change 01ORG to "9" or

    3. 01GR> is over $25,000 and the return is not an initial, change 01ORG to "1" , "3" , or "4" as appropriate. See IRM 3.12.12.9.7.2(2).

  5. If EC 970 re-displays, check entries and clear error code.

  6. If Gross Receipts are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ check to ensure that the return is not a Group Return:

    1. If the return is a group return, verify that Field 01ORG is "1" and enter the appropriate Group Return Code ( See IRM 3.12.12.9.11.) in Field 01GRP.

    2. If the return is not a group return and the displayed fields were transcribed correctly, change Field 01ORG to "9" .

    3. A Group Exemption Number in Box F of Form 990-EZ does not necessarily mean the return is being filed as a group return. The return must meet all of the requirements of a group return to be considered a group filing. Ignore the Group Exemption Number if all of the requirements are not met.

3.12.12.14.36  (01-01-2009)
Error Code 972

  1. Error Code 972 displayed fields are:

    091A Grants to Gov./Orgs in U.S.
    092A Grants and Other Assistance in U.S.
    093A Grants and Other Assistance Outside U.S.
    094A Benefits Paid to or for Members
    095A Compensation of Current Officers, Directors
    096A Compensation to Disqualified Persons
    097A Other Salaries and Wages
    098A Pension Plan Contributions
    099A Other Employee Benefits
    0910A Payroll Taxes
    0911A Fees for Services Management
    0911B Fees for Services Legal
    0911C Fees for Services Accounting
    0911D Fees for Services Lobbying
    0911E Fees for services Professional Fundraising
    0911F Fees for Services Investment Management
    0911G Fees for Services Other
    0912A Advertising
    0913A Office Expenses
    0914A Information Technology
    0915A Royalties
    0916A Occupancy
    0917A Travel
    0918A Payments of Travel or Entertainment
    0919A Conferences, Conventions and Meetings
    0920A Interest
    0921A Payments to Affiliates
    0922A Depreciation, Depletion, ect,
    0923A Insurance
    0924A Other Expenses a
    0924B Other Expenses b
    0924C Other Expenses c
    0924D Other Expenses d
    0924E Other Expenses e
    0924F Other Expenses f
    0925A Total functional Expenses
    >>>> Total Functional Expenses Underprint

    "SECTION 09 NOT PRESENT"

3.12.12.14.36.1  (01-01-2009)
Error Code 972
Invalid Conditions

  1. Field 0925A Computer and Field 0925A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.14.36.2  (01-01-2009)
Error Code 972
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Compute amount for Field 0925A and enter in Field 0925A.

    1. Compute amount for Field 0925A by adding the amounts on Lines 1 through 24 Column (A).

    2. If the entries in Fields 0812A and 0925A are correct, change Field 0925A to the computer generated amount.

3.12.12.14.37  (01-01-2009)
Error Code 973

  1. Error Code 973 displayed fields are:

    1016A Total Assets BOY Taxpayer
    1026A Total Liabilities BOY
    1033A Total Net Assets BOY
    >>>> Total Assets BOY Computer

    "SECTION 10 NOT PRESENT"

3.12.12.14.37.1  (01-01-2009)
Error Code 973
Invalid Conditions

  1. Field 1033A Computer and Field 1033A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.12.14.37.2  (01-01-2009)
Error Code 973
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 1033A computer is equal to Field 1016A minus Field 1026A.

  3. Verify the fields as follows:

    1. Verify Field 1033A by adding the amounts on Lines 1 through 15, Column (A).

    2. Verify Field 1026A by adding the amounts on Lines 17 through 25, Column (A).

    3. If Column (A) is blank, enter the amount from Part I, Line 22, in Field 1033A and Field 1016A.

  4. If the entries in Fields 1016A and 1026A are correct, change Field 1033A to the computer generated amount.

3.12.12.14.38  (01-01-2009)
Error Code 976

  1. Error Code 976 displayed fields are:

    1016B Total Assets EOY Taxpayer
    1026B Total Liabilities EOY
    1033B Total Net Assets EOY
    >>>> Total Assets EOY Computer

    "SECTION 10 NOT PRESENT"

3.12.12.14.38.1  (01-01-2009)
Error Code 976
Invalid Conditions

  1. Field 1033B Computer and Field 1033B ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.12.14.38.2  (01-01-2009)
Error Code 976
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 1033B computer is equal to Field 1016B minus Field 1026B.

  3. Verify the fields as follows:

    1. Verify Field 1033B by adding the amounts on Lines 1 through 15, Column (B).

    2. Verify Field 1026A by adding the amounts on Lines 17 through 25, Column (B).

    3. If Column (B) is blank, enter the amount from Part I, Line 22, in Field 1033B and Field 1016B.

  4. If the entries in Fields 1016B and 1026B are correct, change Field 1033B to the computer generated amount.

3.12.12.14.39  (01-01-2009)
Error Code 978

  1. Error Code 978 displayed fields are:

    0510A Initiation Fees and Capital Contributions
    0510B Gross Receipts for Public use of Club Facilities
    0511A Gross Income from Members or Shareholders?
    0511B Gross Income from Other Sources
    0512B Amount of Tax Exempt Interest

3.12.12.14.39.1  (01-01-2009)
Error Code 978
Invalid Conditions

  1. These fields must be numeric.

3.12.12.14.39.2  (01-01-2009)
Error Code 978
Correction Procedures

  1. Compare the entries in Part V Lines 10a, 10b, 11a, 11b and 12b with what was transcribed and correct any transcription errors.

3.12.12.14.40  (01-01-2009)
Error Code 980

  1. Error Code 980 displayed fields are:

    111F Gifts, Grants, Contributions - 170 Amount
    112F Tax Revenues Levied
    113F Value of Services 170 Amount
    114F Total 170 Amount
    >>>> Total 170 Amount Underprint

  2. "SECTION 11 NOT PRESENT"

3.12.12.14.40.1  (01-01-2009)
Error Code 980
Invalid Conditions

  1. Field 114F Computer and Field 114F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.12.14.40.2  (01-01-2009)
Error Code 980
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 1114F Computer is equal to Field 111F plus Field 112F plus Field 112F.

  3. If the entries in Fields 111F, 112F and 113F are correct, change Field 114F to the computer generated amount.

3.12.12.14.41  (01-01-2009)
Error Code 984

  1. Error Code 984 displayed fields are:

    117F Amount from Line 4
    118F Gross Income from Interest 170
    119F Net Income from Unrelated Business 170
    1110F Other Income 170
    1111F Total Support 170
    >>>> Total Support 170 Underprint

    "SECTION 11 NOT PRESENT"

3.12.12.14.41.1  (01-01-2009)
Error Code 984
Invalid Conditions

  1. If Field 1111F Computer and Field 1111F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.12.14.41.2  (01-01-2009)
Error Code 984
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 1111F Computer is equal to Field 117F plus Field 118F plus Field 119F, plus 1110F.

  3. If the entries in are correct, change Field 1111F to the computer generated amount.

3.12.12.14.42  (01-01-2009)
Error Code 986

  1. Error Code 986 displayed fields are:

    121F Gifts, Grants, Contributions 509
    122F Gross Receipts from Admissions 509
    123F Gross Receipts from Activities 509
    124F Tax Revenues Levied 509
    125F Value of Services 509
    126F Total 509
    >>>> Total 509 Underprint

3.12.12.14.42.1  (01-01-2009)
Error Code 986
Invalid Conditions

  1. If Field 126F Computer and Field 126F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.12.14.42.2  (01-01-2009)
Error Code 986
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 126F Computer is equal to Field 121F plus Field 122F plus Field 123F, plus Field 124F plus Field 125F.

  3. If the entries in are correct, change Field 126F to the computer generated amount.

3.12.12.14.43  (01-01-2009)
Error Code 990

  1. Error Code 990 displayed fields are:

    129F Amount from Line 6
    1210A Gross Income from Interest
    1210B Unrelated Business Taxable Income 509
    1210C Total of 10a and 10b 509
    1211F Net Income from Unrelated Activity 509
    1212F Other Income 509
    1213F Total Support 509
    >>>> Total Support 509 Underprint

3.12.12.14.43.1  (01-01-2009)
Error Code 990
Invalid Conditions

  1. Field 1213F Computer and Field 1213F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.12.14.43.2  (01-01-2009)
Error Code 990
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 1213F Computer is equal to Field 129F - 1212F.

  3. If the entries in are correct, change Field 1213F to the computer generated amount.

3.12.12.14.44  (01-01-2009)
Error Code 999

  1. Error Code 999 displayed field is:

    01TXP Tax Period

3.12.12.14.44.1  (01-01-2009)
Error Code 999
Invalid Conditions

  1. Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

3.12.12.14.44.2  (01-01-2009)
Error Code 999
Correction Procedures

  1. Transmit the record.

  2. The system will re-validate the record and set validity and error codes based on the new year's program.

3.12.12.15  (01-01-2009)
Form 990EZ 2008 and Subsequent Sections and Fields

  1. Form 990EZ contains Sections 01 through 12.

  2. Tables with field designations, maximum field length, and field titles are listed before each section.

3.12.12.16  (01-01-2009)
Section 01
Field Descriptions

  1. Section 01 contains entity data, processing codes, dates and miscellaneous information.

  2. Listed below are the fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length:



    FIELD


    FIELD TITLE


    LOCATION
    MAX.
    LENGTH
    RMIT> Remittance Blue/Green Money 11
    01NC Name Control/Check Digit Entity Section 4
    >>>> Name Control Underprint   4
    01EIN Employer Identification Number EIN Block 9
    01TXP Tax Period Entity Section 6
    >> Tax Period Underprint   2
    01CCC Computer Condition Code Right Portion of Lines 2–7b 10
    01RCD Received Date Date Stamp 8
    01ORG Organization Code Page 1, Next to Box J 1
    01SS Sub Section Right Margin Line 1 2
    01NPF Non PF Reason Code Sch. A Part I 2
    01ADC Audit Code Edit Sheet Line 2 1
    01SHB Schedule B Code Page 1 Box H 1
    01COR Correspondence Indicator Edit Sheet Line 4 2
    01CRD Correspondence Received Date Edit Sheet Line 5 8
    01IRI Incomplete Return Item Page 2 Upper Right Margin  
    01CAF CAF Indicator Edit Sheet Line 3 1
    01DDP Daily Delinquency Penalty Edit Sheet Line 7 6
    >>>> Daily Delinquency Underprint   6
    01SIC Schedule Indicator Code Part IV Top 30 Alpha Numeric
    01PRE Preparation Code Right margin, of Preparer SSN/PTIN Line 1
    01PSN Preparer SSN or PTIN Part II Signature Block 9
    01PEN Preparer EIN Part II Signature Block 9
    01PTN Preparer Phone Number Part II Signature Block 10

3.12.12.16.1  (01-01-2009)
Field RMIT>
Remittance Amount

  1. Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This field cannot be changed by Error Resolution.

3.12.12.16.2  (01-01-2009)
Field 01NC
Name Control/Check Digit

  1. Field 01NC is the Name Control and Check Digit field.

  2. Name Control: This field is located in the Entity Section of the return.

  3. Check Digit: This field is also a four position field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.

3.12.12.16.2.1  (01-01-2009)
Field 01NC
Invalid Conditions

  1. This field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.

3.12.12.16.2.2  (01-01-2009)
Field 01NC
Correction Procedures

  1. Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) through (6) below.

    1. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.

    2. If IDRS is not available, SSPND 351.

  2. The name control should be the first four characters of the name as follows:

    1. If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.

    2. If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.

    3. If the organization is a political organization or political committee (Section 527), edit the first name of the individual.

  3. If an organization's name contains both "Fund" or "Foundation" and "Trust" , apply either corporate or trust name control rules as follows:

    If Then
    The organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above).
    The organization name contains an individual's name, apply trust name control rules (see (2)b. above).

  4. Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are:

    1. Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name.

    2. Habitat for Humanity — Edit Habi

    3. Little League — Edit Litt

    4. American Legion — Edit Amer

    5. AMVETS — Edit Amer

    6. Boy Scouts of America (BSA) — Edit Boys

    7. BPOE — Edit Bene

    8. FOE — Edit Frat

    9. VFW — Edit Vete

    10. PTA—Edit PTA plus the first letter of the name of the state

    11. PTO or PTSA— Edit the first four characters of the school

  5. Specific trust or estate name control examples are:

    1. Estate—Edit the first four characters of the last name of the decedent

    2. Corporate Trust—Edit the first four characters of the Corporation's name.

    3. Individual trust—Edit the first four characters of the last name of the individual

    4. All other trusts—Edit the first four characters of the last name of the trustee or beneficiary

  6. Specific political organization name control examples are:

    1. Friends of Jane Doe — Edit Jane

    2. Committee to Elect John Smith — Edit John

    3. Citizens for John Doe — Edit John

3.12.12.16.3  (01-01-2009)
Field 01EIN
Employer Identification Number (EIN)

  1. Field 01EIN is the Employer Identification Number.

  2. The EIN is a number assigned by IRS for identification of a business tax account. This field is located in the EIN Block

3.12.12.16.3.1  (01-01-2009)
Field 01EIN
Invalid Conditions

  1. This field is invalid if:

    1. It is not numeric,

    2. It is less than nine characters,

    3. The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,

    4. It is all zeros or all nines.

3.12.12.16.3.2  (01-01-2009)
Field 01EIN
Correction Procedures

  1. Check Field 01EIN with the return. Correct any coding or transcription errors.

  2. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.

  3. If a correct number cannot be determined:

    1. Research using Command Code NAMEB or NAMEE for the correct number.

    2. SSPND 351 if IDRS is not available.

    3. SSPND 320 if more than one number is found or if you are unable to determine a valid EIN. Indicate multiple EINs on Form 4227.

  4. If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.

    Note:

    If less than three digits of the EIN are transposed or missing, do not send the 3875-C letter.

3.12.12.16.4  (01-01-2009)
Field 01TXP
Tax Period

  1. Field 01TXP, Tax Period, is YYYYMM format.

3.12.12.16.4.1  (01-01-2009)
Field 01TXP
Invalid Conditions

  1. This field is invalid if:

    1. It is not numeric,

    2. Month is not 01-12,

    3. It is equal to or later than the Processing Date.

    4. Tax period is before 197012 for Form 990.

3.12.12.16.4.2  (01-01-2009)
Field 01TXP
Correction Procedures

  1. Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.

  2. If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.

    1. For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.

    2. If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed" .

    3. If the return is a"Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC, if necessary. Change the Tax Period to the month preceding the received date.

  3. If the Tax Period is prior to 198901 for Form 990-EZ, SSPND 610. Rejects will convert and process as Form 990.

3.12.12.16.5  (01-01-2009)
Field 01CCC
Computer Condition Codes

  1. Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the right portion of lines 2-7b, Form 990 See Exhibit 3.12.12-19 for a description of the codes and their uses.

3.12.12.16.5.1  (01-01-2009)
Field 01CCC
Invalid Conditions

  1. This field is invalid if:

    1. The entry is other than blank, "D " , "F" , "G" , " L" ,"R" , "T" , " V" , "W" , "Y" , "3" or "7" ,

    2. CCCs "F" and " Y" are both present,

    3. CCC "7" is present with both CCCs "D" and "R" .

3.12.12.16.5.2  (01-01-2009)
Field 01CCC
Correction Procedures

  1. Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

  2. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-19 to determine which codes are necessary.

  3. If CCCs "F" and "Y" are both present, determine if it is a final return. Identify Form 990 returns as "Final" only if ALL of the following apply:

    1. The return or an attachment is marked "Final" , or there is other indication the organization is out of business, closed or merged.

    2. Total Assets End of Year (Part X, Line 16(B)), Form 990 are zero or none.

      Note:

      This applies for all returns marked Final.

  4. If the return is not a final return, delete the "F" code.

  5. If the return is a final return or is not for a short period, delete the "Y" code.

  6. If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs:

    1. If CCC "7" is correct delete the "R" and "D" .

    2. If CCC "7" is not correct, delete CCC "7" .

3.12.12.16.6  (01-01-2009)
Field 01RCD
Received Date

  1. Field 01RCD is the Received Date. It is YYYYMMDD format. This field is required and is transcribed from the date stamp on page one of the return.

3.12.12.16.6.1  (01-01-2009)
Field 01RCD
Invalid Conditions

  1. This field is invalid if it is:

    1. Not present,

    2. Not in YYYYMMDD format,

    3. Later than the current processing date,

    4. Not within the valid year, month, day range,

    5. Prior to the ADP date of 197012 for Form 990.


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