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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 12. Exempt Organization Returns (Cont. 5)

3.12.12  Exempt Organization Returns (Cont. 5)

3.12.12.16 
Section 01
Field Descriptions

3.12.12.16.6 
Field 01RCD
Received Date

3.12.12.16.6.2  (01-01-2009)
Field 01RCD
Correction Procedures

  1. Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.

  2. If the Received Date stamp is "invalid" (I.E. 20060115 in lieu of 20070115), correct accordingly.

  3. If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.

  4. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    Note:

    If an envelope is not attached use the postmark date stamped on the face of the return.

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

    2. The Revenue Officer's signature date

    3. The signature date

    4. The Julian Date in the DLN

    Note:

    Use signature date only if the signature date is within the current processing year.

    Caution:

    The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

3.12.12.16.7  (01-01-2009)
Field 01ORG
Organization Code

  1. Field 01ORG, Organization Code, is transcribed from the right margin of line 3. This field is used to identify the type of organization filing the return.

3.12.12.16.7.1  (01-01-2009)
Field 01ORG
Invalid Conditions

  1. This field is invalid if other than "1" , "3" , "4" , or "9" .

3.12.12.16.7.2  (01-01-2009)
Field 01ORG
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If necessary, refer to the return to determine the correct code. Valid codes are:

    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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ). 9
    We are now transcribing all of the data on Organization Code " 9" returns. C&E will underline the "9" if the document has any entries beyond the Entity Section to let transcription know there is data to enter. If the "9" is not underlined there is no data to enter and transcription will end the document after the Entity Section
    the 527 box is checked in Item J of the entity section (SS82), 4

  3. If Box K is checked and gross receipts are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ treat as a "0" (zero) Filer. Enter Organization Code "9" . When EC 970 displays, follow applicable instructions.

  4. If no boxes are checked on Item J and the return does not have a preaddressed label, research INOLES for the correct subsection. Code accordingly.

3.12.12.16.8  (01-01-2009)
Field 01SS
Sub Section

  1. Field 01SS, Sub Section, is located in the bottom right margin of line 1.

3.12.12.16.8.1  (01-01-2009)
Field 01SS
Invalid Conditions

  1. This field is invalid if other than 00, 02 through 20, 22 through 27, 50, 60, 70, 71, 81, 82, or 91.

3.12.12.16.8.2  (01-01-2009)
Field 01SS
Correction Procedures

  1. Refer to Item J or the preaddressed label to determine the correct code. Correct any coding or transcription errors.

  2. If no errors are found or the return does not have a preaddressed label, research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 50, 60, 70, 71, 81, 82, or 91.

  3. If there is no SS on INOLES and the return is for a " National Railroad Retirement Investment Trust" , enter "00" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" and "V" in Field 01CCC.

  4. If unable to determine correct Sub Section, enter "00 " in Field 01SS.

3.12.12.16.9  (01-01-2009)
Field 01NPF
Non-PF Reason Code

  1. Field 01NPF, Non-PF Reason Code, is transcribed from the right margin of Schedule A, Part I.

3.12.12.16.9.1  (01-01-2009)
Field 01NPF
Invalid Conditions

  1. This field is invalid if other than 01 through 15 or blank.

3.12.12.16.9.2  (01-01-2009)
Field 01NPF Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to Schedule A, Part I, to determine the correct code. Valid codes are:

    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 described above must also be checked. This is an IRI Item. Use IRI Code 34 if no Type Box is checked.

    Note:

    If the organization is a PTA and box 6 is marked, research for the correct NPF Code.

    * 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.

3.12.12.16.10  (01-01-2009)
Field 01ADC
Audit Code

  1. Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.

3.12.12.16.10.1  (01-01-2009)
Field 01ADC
Invalid Conditions

  1. This field is invalid if other than "1" , "2" , "3" , or blank.

3.12.12.16.10.2  (01-01-2009)
Field 01ADC
Correction Procedures

  1. Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Correct codes are:

    1. Blank—This field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply.

    2. 1—Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank.

    3. 2—Schedule A or Non-PF Reason Code is missing and taxpayer has not provided a Schedule A.

    4. 3—No reply to FYM mismatch correspondence.

  3. Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

3.12.12.16.11  (01-01-2009)
Field 01SHB
Schedule B Indicator

  1. Field 01SHB, Schedule B Indicator, is located on Form 990-EZ Line 1.

3.12.12.16.11.1  (01-01-2009)
Field 01SHB
Invalid Conditions

  1. Field 01SHB is invalid if other than "1" , "2" , or blank.

3.12.12.16.11.2  (01-01-2009)
Field 01SHB
Correction Procedures

  1. Refer to Line 1, Form 990-EZ, for the correct code. Correct any coding or transcription errors.

  2. Correct codes are:

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

    Note:

    Schedule B must be complete. Part I must contain at least one name and amount. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.

    Note:

    Organizations may attach a Substitute Schedule B. Acceptable substitution must include at least one name and amount over $5,000.00. "0" , "dash" , "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name.

3.12.12.16.12  (01-01-2009)
Field 01COR
Correspondence Indicator

  1. Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet.

3.12.12.16.12.1  (01-01-2009)
Field 01COR
Invalid Conditions

  1. This field is invalid if other than "11" , "12" , "13" , "14" , "15" , "16" , "21" , "22" , "23" , "24" or blank.

3.12.12.16.12.2  (01-01-2009)
Field 01COR
Correction Procedures

  1. Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:

    1. 11—Reply with all information— Use when the taxpayer's response to our first request is complete; all of the information we requested is provided. (Enter the CRD if after the RDD.)

    2. 12—Reply with some information—Use when the taxpayer provides some of the information we requested in our first letter and a second letter is not required. (Enter CCC "3" .)

    3. 13—Reply with no information— Use when the taxpayer responds to our first inquiry, but does not provide the information we requested and a second letter is not required. (Enter CCC "3" .)

    4. 14—No Reply—Use when the taxpayer does not respond to our first request and a second letter is not required. (Enter CCC "3" .)

    5. 15—Reply with all information—Use on Organization code "9" filers when the taxpayer provides all of the information we requested in our first letter and a second letter is not required. (Enter the CRD if after the RDD .)

    6. 16—No Reply—Use on Organization Code "9" filers when the taxpayer does not respond to our first request and a second letter is not required. (Enter CCC "3" .)

    7. 21—Reply with all information— Use when the taxpayer's response to our second request is complete; all of the information we requested is provided. (Enter the CRD if after the RDD.)

    8. 22—Reply with some information—Use when the taxpayer provides some of the information we requested in our first or second letter. (Enter CCC "3" .)

    9. 23—Reply with no information— Use when the taxpayer responds to our first or second inquiry, but does not provide the information we requested. (Enter CCC "3" .)

    10. 24—No Reply—Use when the taxpayer does not respond to our first or second request. (Enter CCC "3" .)

3.12.12.16.13  (01-01-2009)
Field 01CRD
Correspondence Received Date

  1. Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format.

  2. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a reply was received.

3.12.12.16.13.1  (01-01-2009)
Field 01CRD
Invalid Conditions

  1. This field is invalid if:

    1. It is not numeric or blank,

    2. It is not in YYYYMMDD format,

    3. It is not in valid century, year, month, day range.

3.12.12.16.13.2  (01-01-2009)
Field 01CRD
Correction Procedures

  1. Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct date.

3.12.12.16.14  (01-01-2009)
Field 01IRI
IRI Code

  1. Field 01IRI is located,on page 2 in the upper right margin.

  2. There can be a maximum of 5 – 2 digit codes present for a total of 10 characters.

3.12.12.16.14.1  (01-01-2009)
Field 01IRI
Invalid Conditions

  1. This field is invalid if other than 2 digit numeric, blank and:

3.12.12.16.14.2  (01-01-2009)
Field 01IRI
Correction Procedures

  1. The codes and their meanings are as follows:

    Correspondence Items IRI Code and Applicable Form
    Filed 990-EZ, Should be a 990 91
    Missing Signature 90
    Part I 61
    Part II 62
    Part IV 64
    Schedule A 20
    Sch. A Part I 21
    Sch. A Part II 22
    Sch. A Part III 23
    Schedule B 50

  2. Correct any coding or transcription errors using the above chart.

  3. Check the IRI Codes to ensure the correct codes have been entered. If not, delete the incorrect code(s) and enter the correct codes.

3.12.12.16.15  (01-01-2009)
Field 01CAF
CAF Indicator

  1. Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this field displays, delete the entry.

3.12.12.16.16  (01-01-2009)
Field 01DDP
Daily Delinquency Penalty

  1. Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet.

3.12.12.16.16.1  (01-01-2009)
Field 01DDP
Penalty Amounts

  1. The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause.

    Exception:

    Churches not required to file (FRC 06), and "zero" filers See IRM 3.12.12.2.6..8

    1. For tax years ending on or after July 30, 1996, the penalty is $20 a day. 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. 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 $1,000,000.00 for any year the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000.

  2. Gross receipts are computed as follows:

    1. Form 990: Add Lines 6b, 8b(A), 8b(B), 9b, 10b and 12.

3.12.12.16.16.2  (01-01-2009)
Field 01DDP
Invalid Conditions

  1. This field is invalid if:

    1. It is not numeric,

    2. The last digit is other than zero and the Tax Period is prior to 198712.

3.12.12.16.16.3  (01-01-2009)
Field 01DDP
Correction Procedures

  1. Refer to Line 7 of the Edit Sheet to determine the correct entry. 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.

3.12.12.16.17  (01-01-2009)
Field 01SIC
Schedule Indicator Codes

  1. Field 01SIC Schedule Indicator Codes is transcribed from the top of Part IV.

  2. This field is edited based on the answers to the questions in Part IV.

3.12.12.16.17.1  (01-01-2009)
Field 01SIC
Invalid Conditions

  1. This field is invalid if not numeric or blank.

3.12.12.16.17.2  (01-01-2009)
Field 01SIC
Correction Procedures

  1. Check the Top of Part IV to verify the Schedule Indicator Codes present.

  2. If the schedule is attached and complete, enter the appropriate Schedule Indicator Code.

  3. If the schedule is missing delete the code if present and correspond for the missing schedule.

3.12.12.16.18  (01-01-2009)
Field 01PRE
Preparation Indicator

  1. Field 01PRE, Preparation Indicator, is transcribed from the bottom right margin of the Preparers SSN/PTIN box.

3.12.12.16.18.1  (01-01-2009)
Field 01PRE
Invalid Conditions

  1. This field is invalid if other than "1" or blank.

3.12.12.16.18.2  (01-01-2009)
Field 01PRE
Correction Procedures

  1. Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:

    1. Blank—If the signature or name of the preparer is not present.

    2. 1—If the signature, name of the preparer, or firm name is present.

3.12.12.16.19  (01-01-2009)
Field 01PSN
Preparer SSN or PTIN

  1. Field 01PSN , Tax Preparer SSN, is transcribed from the preparer SSN/PTIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all "nines" . The first character may be a "P" .

3.12.12.16.19.1  (01-01-2009)
Field 01PSN
Invalid Conditions/
Correction Procedures

  1. Field 01PSN is invalid if the first position is other than numeric or "P" .

  2. Field 01PSN is invalid if the field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.

  3. Field 01PSN is invalid if other than the first position is not numerics.

  4. Delete the field. Do not attempt to correct the field.

3.12.12.16.20  (01-01-2009)
Field 01PEN
Preparer EIN

  1. Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all "nines" . The first character may be a "P" .

3.12.12.16.20.1  (01-01-2009)
Field 01PEN
Invalid Conditions/
Correction Procedures

  1. Field 01PEN is invalid if the field is all zeros or all nines.

  2. Field 01PEN is invalid if it is not all numerics.

  3. Delete the field. Do not attempt to correct the field.

3.12.12.16.21  (01-01-2009)
Field 01PTN
Preparer Telephone Number

  1. Field 01PPH Preparer Telephone Number is transcribed from the Preparer Block in Part II.

3.12.12.16.21.1  (01-01-2009)
Field 01PTN
Invalid Conditions

  1. This field is invalid if not 10 digits, all numeric.

3.12.12.16.21.2  (01-01-2009)
Field 01PTN
Correction Procedures

  1. If less than 10 digits or unable to determine the correct phone number, Delete Field 01PPH.

3.12.12.17  (01-01-2009)
Section 02
Data Address Fields

  1. Section 02 contains address changes and the In-Care-of-Name Line.

    If... Then...
    The INOLES address is the same as the address on the return, Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only.
    The INOLES address is different from the address on the return, Research ENMOD for a pending address change.
    A pending address change is found on ENMOD, Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only.
    No pending address is found on ENMOD. SSPND 320 to Entity Control for address change.

3.12.12.17.1  (01-01-2009)
Section 02
Field Descriptions

  1. Listed below are the fields contained in Section 02 showing the field designator, title, location on the return, and maximum length:


     
    FIELD
     
    FIELD TITLE
     
    LOCATION     		MAX.
    LENGTH
    02CON Care of Name Entity Section 35
    02FAD Foreign Address Entity Section 35
    02ADD Street Address Entity Section 35
    02CTY City Entity Section 22
    02ST State Entity Section 2
    02ZIP ZIP Code Entity Section 12

3.12.12.17.2  (01-01-2009)
Field 02CON
In Care of Name Line

  1. Field 02CON, In Care of Name Line,is located in the Entity Section of the return.

  2. Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

3.12.12.17.2.1  (01-01-2009)
Invalid Conditions

  1. This field is invalid if any of the following conditions exist:

    1. The first position is a % sign and the second position is not blank.

    2. The first character of the "in-care-of" name is not alpha or numeric.

    3. There are two consecutive blanks between significant characters.

3.12.12.17.2.2  (01-01-2009)
Correction Procedure

  1. Check for transcription errors and correct as needed.

    If... Then...
    A % (percent) is in the first position,

    1. Verify there is a blank in the second position.

    2. If not blank enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON.

    A blank is in the first position,

    1. Delete blank.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.

    The first character of the "in-care-of" name is not alpha or numeric,

    1. Verify "in-care-of" name on return.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON

    Two consecutive blanks present between significant characters,

    1. Delete any unnecessary blanks in Field 02CON.

3.12.12.17.3  (01-01-2009)
Field 02FAD
Foreign Address

  1. Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD should not be present on "G" Coded short length returns.

  2. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.

3.12.12.17.3.1  (01-01-2009)
Field 02FAD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The field contains other than alpha, numeric or special characters,

    2. The first position is blank,

    3. Any character follows two consecutive blanks,

    4. There are more than 35 characters present for this field on the return.

    Note:

    ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

3.12.12.17.3.2  (01-01-2009)
Field 02FAD
Correction Procedures

  1. 1. Correct all coding and transcription errors.

    If... Then...
    Field 02FAD is present

    1. GETSEC 02

    2. Ensure Field 02CTY contains a foreign country code and Field 02ST contains a "." (period/space)

    A foreign address is not present on the return

    1. SSPND 610

    2. Renumber return to domestic.

  2. If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.

    If... Then...
    The information is the same Take no action and continue processing.
    The information is different

    1. Detach Form 8822.

    2. Route to Entity Control on Form 4227 or follow local procedures.

    3. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822."

    Note:

    The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.

3.12.12.17.4  (01-01-2009)
Field 02ADD
Street Address

  1. Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on preaddressed labels when a change has been indicated.

3.12.12.17.4.1  (01-01-2009)
Field 02ADD
Invalid Conditions

  1. This field is invalid if any of the following conditions exist:

    1. The street address is present and the first position is blank,

    2. Any character not alphabetic, numeric, blank, hyphen, or slash is present,

    3. There are two consecutive blanks followed by valid characters,

    4. The first position is not alphabetic or numeric.

3.12.12.17.4.2  (01-01-2009)
Field 02ADD
Correction Procedures

  1. Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If the field cannot be perfected, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

3.12.12.17.5  (01-01-2009)
Field 02CTY
City

  1. Field 02CTY, City, is located in the entity section of the return.

3.12.12.17.5.1  (01-01-2009)
Major City Code

  1. Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.

    1. The Major City Code represents both the city and state.

    2. ISRP will enter the Major City Code as appropriate.

    3. It is transcribed with no intervening blanks and no other characters in the City or State fields.

3.12.12.17.5.2  (01-01-2009)
Field 02CTY
Invalid Conditions

  1. This field is invalid if:

    1. Any character not alphabetic or blank is present,

    2. City is present and the first position is blank,

    3. City is present and the second and third positions are blank,

    4. Any characters follow the first two adjoining blanks,

    5. An invalid Major City Code is present,

    6. Fewer than three characters are present unless a valid Major City Code is present.

  2. Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.

3.12.12.17.5.3  (01-01-2009)
Field 02CTY
Correction Procedures

  1. Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to correct, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

3.12.12.17.6  (01-01-2009)
Field 02ST
State

  1. Field 02ST, State, is located in the entity section of the return.


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