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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 12. Exempt Organization Returns (Cont. 26)

3.12.12  Exempt Organization Returns (Cont. 26)

3.12.12.75 
Section 03
Field Descriptions

3.12.12.75.4 
Section 05
Field Descriptions

3.12.12.75.4.1  (01-01-2009)
Section 05
Invalid Conditions/
Correction procedures

  1. Correct any coding or transcription errors.

  2. For Yes/No Questions the following codes are appropriate:

    • Code "1" —if the "yes" box is checked.

    • Code "2" —if the "no" box is checked.

    • Blank—if not applicable or neither box is checked or both boxes checked or not answered because it is related to another question.

  3. Do not correspond if questions are not answered, leave blank.

  4. Dollar Amount Fields are invalid if they are not all numeric or blank.

  5. Refer to the return to verify the entry. Correct any coding or transcription errors

  6. If a field which is invalid for a Form 5227 display, delete the field.

3.12.12.75.5  (01-01-2009)
Error Code 001

  1. Error Code 001 displayed fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01RCD Received Date
    01RDD> Return Due Date (Generated)

3.12.12.75.5.1  (01-01-2009)
Error Code 001
Invalid Conditions

  1. Error Code 001 will generate when any of the following conditions is present:

    • Computer Condition Code "G" is Not Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date or Received Date (whichever is later) and CCC "W" is not present.

    • Computer Condition Code "G" is Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date and CCC "W" is not present.

    • On any return, the process date is less than two years after the Return Due Date and CCC "W" is present.

3.12.12.75.5.2  (01-01-2009)
Error Code 001
Correction Procedures

  1. Correct all misplaced entries, coding and transcription errors.

  2. Do not send the following returns to Statute Control for clearance. Instead, enter "W" in Field 01CCC and on the return and continue processing:

    • any return secured by Compliance (i.e., 6020(b))

    • any return with a TC 59X

    • any return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with document 13133 ( Expedite Processing Cycle) attached.

  3. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... Then...
    Field 01RCD is blank, 1. Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present.
    2. Determine the Received Date using the following priority:

    1. Stamped or hand written Received Date on the return.

    2. Earliest legible postmark date of the U.S. Post Office or a Private Delivery Service.

    3. Revenue Officer or other IRS officials’ signature date.

    4. Signature date, if within the current year (unless other information indicates signature date is invalid).

    5. DLN Julian Date.
    CCC "W" was entered incorrectly, Delete CCC "W" from Field 01CCC.
    The return has a stamp that indicates a previous clearance by Statute Control within the last ninety days, Enter CCC "W" in Field 01CCC and on the return.

    Note:

    Do not send the return to Statute Control.
    The return is not stamped by Statute Control within the last ninety days, 1. SSPND 310.
    2. Prepare Form 4227 to route to Statute Control.

3.12.12.75.6  (01-01-2009)
Error Code 002

  1. Error Code 002 displayed fields are:

    CL Clear Field
    01NC Name Control/Check Digit
    >>>> Name Control Underprint
    01EIN Employer Identification Number
    01TXP Tax Period
    02CON Care of Name
    02FAD Foreign Address
    02ADD Street Address
    02CTY City
    02ST State
    02ZIP ZIP Code

3.12.12.75.6.1  (01-01-2009)
Error Code 002
Invalid Conditions

  1. Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF).

3.12.12.75.6.2  (01-01-2009)
Error Code 002
Correction Procedures

  1. Before taking any additional research steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the remainder of the correction procedures.

  2. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.

  3. Correct all misplaced entries, coding and transcription errors.

  4. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

  5. If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name. See IRM 3.12.12.73.3.2 before researching.

    If... Then...
    The Name Control on the return or attachment matches the Name Control on INOLES, Bring up the Underprint
    The Name on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new EIN.

  6. If a new EIN is located, verify the Name Control using CC INOLES.

    If... Then...
    The Name on INOLES agrees with the Name on the return or attachment, 1. Ensure that the entity information matches the return.
    2. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return unless there is another correspondence issue present.
    Note: If less than three digits of the EIN are transposed, different or missing do not send the 3875-C letter.
    Multiple EINs are located, 1. SSPND 320 to Entity Control.
    2. Prepare Form 4227 with the notation "MULTIPLE EINS" .
    INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES.
    The "MT" EIN matches the entity on the return or attachments, Enter the "MT" EIN in Field 01EIN.
    The "MT" EIN does not match the entity on the return or attachments, SSPND 320 to Entity Control.

  7. If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a name.

    If... Then...
    The Name on ENMOD agrees with the Name on the return, Enter "C" in the Clear Code field.
    The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, 1. SSPND 320 to route the return to Entity.
    2. Attach Form 4227 with the notation "NO RECORD" .

  8. If the Name change has not been made, research ENMOD for a pending TC 013.

    If... Then...
    A pending TC 013 is present, Enter "C" in the Clear Code field.
    A pending TC 013 is not present, 1. SSPND 320 to route to Entity.
    2 Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

3.12.12.75.7  (01-01-2009)
Error Code 003

  1. Error Code 003 displayed fields are:

    01NC Name Control/Check Digit
    01EIN Employer Identification Number
    01CCC Computer Condition Code

3.12.12.75.7.1  (01-01-2009)
Error Code 003
Invalid Conditions

  1. Error Code 003 will generate when any of the following conditions is present:

    • The Check Digit is present but is not valid for the EIN.

    • The letters, "E" , "G" , or "M" are present inf Field 01NC.

    • The first two positions of the field are not blank and the last positions is not alphabetic.

3.12.12.75.7.2  (01-01-2009)
Error Code 003
Correction Procedures

  1. Correct all misplaced entries, coding and transcription errors.

  2. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... Then...
    The check digit in Field 01NC does not match the return or is not legible, Enter the Name Control from the return in Field 01NC.
    The EIN on the return is not legible, Research NAMEB/NAMEE for correct EIN.

  3. Compare the EIN from NAMEB/NAMEE to the EIN on the return.

    If... Then...
    The EIN on the return matches the EIN on NAMEB/NAMEE, Enter Name Control from NAMEB/NAMEE in Field 01NC.
    Research indicates a different EIN Verify the EIN and name on INOLES.
    Name on INOLES matches the name on the return, 1. Overlay Field 01EIN with the EIN from INOLES.
    2. Issue Letter 3875-C as a non-suspense letter to the address on the return unless there is another correspondence issue present. Continue processing the return.
    Note: If less than three digits of the EIN are transposed, different or missing, do not send the 3875-C letter.
    Unable to locate an EIN or more than one EIN is located, 1. SSPND 320 to Entity.
    Prepare Form 4227 with notation "NO RECORD OF EIN" or "MULTIPLE EINs" .

  4. If IDRS is not available, SSPND 351.

3.12.12.75.8  (01-01-2009)
Error Code 004

  1. Error Code 004 displayed fields are:

    CL Clear Field
    01NC Name Control/Check Digit
    >>>> Name Control Underprint
    01EIN Employer Identification Number
    01CCC Computer Condition Code

3.12.12.75.8.1  (01-01-2009)
Error Code 004
Invalid Conditions

  1. Error Code 004 will generate when any of the following conditions is present:

    • The EIN was not present at the master file (NAP).

    • The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank underprint in Field 01NC.

3.12.12.75.8.2  (01-01-2009)
Error Code 004
Correction Procedures

  1. Before taking any additional research steps to resolve Error Code 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the Name Control/EIN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures.

  2. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.

  3. Correct all misplaced entries, coding and transcription errors.

  4. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

  5. If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name. See IRM 3.12.12.73.3.2 before researching.

    If... Then...
    The Name Control on the return or attachment matches the Name Control on INOLES, Bring up the Underprint
    The Name on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new EIN.

  6. If a new EIN is located, verify the Name Control using CC INOLES.

    If... Then...
    The Name on INOLES agrees with the Name on the return or attachment, 1. Ensure that the entity information matches the return.
    2. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return unless there is an another correspondence issue present.
    Note: If less than three digits of the EIN are transposed, different or missing do not send the 3875-C letter.
    Multiple EINs are located, 1. SSPND 320 to Entity Control.
    2. Prepare Form 4227 with the notation "MULTIPLE EINS" .
    INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES.
    The "MT" EIN matches the entity on the return or attachments, Enter the "MT" EIN in Field 01EIN.
    The "MT" EIN does not match the entity on the return or attachments, SSPND 320 to Entity Control.

  7. If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a name.

    If... Then...
    The Name on ENMOD agrees with the Name on the return, Enter "C" in the Clear Code field.
    The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, 1. SSPND 320 to route the return to Entity.
    2. Attach Form 4227 with the notation "NO RECORD" .

  8. If the Name change has not been made, research ENMOD for a pending TC 013.

    If... Then...
    A pending TC 013 is present, Enter "C" in the Clear Code field.
    A pending TC 013 is not present, 1. SSPND 320 to route to Entity.
    2 Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

3.12.12.75.9  (01-01-2009)
Error Code 007

  1. Error Code 007 displayed fields are:

    01TXP Tax Period
    01RCD Received Date
    01CCC Computer Condition Code

3.12.12.75.9.1  (01-01-2009)
Error Code 007
Invalid Conditions

  1. Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period.

3.12.12.75.9.2  (01-01-2009)
Error Code 007
Correction Procedures

  1. Correct all misplaced entries, coding or transcription errors.

  2. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... And... Then...
    If the Received Date stamp is "invalid" (i.e. 20060315 in lieu of 20070315),   Change the Received Date to the current year and enter in Field 01RCD.
    The return is an early filed "Final" return,   1. Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP.
    2. Enter "F" in Field 01CCC.
    If the return is not an early filed "Final " return, The Tax Period ending is less than four months after the Received Date, 1. SSPND 480
    2. Prepare Form 4227 with the notation "EARLY FILED" .
    3. Change the Received Date to one day after the Tax Period Ending Date.
    The Tax Period ending date has already passed, Change the Received Date to one day after the Tax Period Ending Date.
    The Tax Period ending is more than four months after the Received Date, 1. Correspond for clarification of the tax period.
    2. SSPND 211.

3.12.12.75.10  (01-01-2009)
Error Code 010

  1. Error Code 010 displayed fields are:

    01CCC Computer Condition Code
    01RCD Received Date
    01ORG Organization Code
    01ADC Audit Code
    01COR Correspondence Received Date
    01CRD Correspondence Indicator
    01PIC Penalty and Interest Code
    01CAF CAF Indicator
    01DDP Daily Delinquency Penalty

  2. "SECTION 02 (IF PRESENT), 03, and 04 ARE PRESENT" .

3.12.12.75.10.1  (01-01-2009)
Error Code 010
Invalid Conditions

  1. Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC (other than G, W, or 3), and 01RCD are present.

3.12.12.75.10.2  (01-01-2009)
Error Code 010
Correction Procedures

  1. Correct all misplace entries, coding and transcription errors.

  2. Compare the displayed field with the return and attachment. If incorrect, overlay the screen with the correct information.

  3. Determine if CCC "G" was input correctly:

    If... Then...
    CCC "G" was entered correctly, 1. DLSEC to delete all sections except Section 01.
    2. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary.
    CCC "G" was entered incorrectly, 1. Enter all necessary data.
    2. Ensure that Section 01 fields are correct.
    3. Delete the "G" in Field 01CCC.

3.12.12.75.11  (01-01-2009)
Error Code 014

  1. Error Code 014 displayed fields are:

    02CON In Care of Name
    02FAD Foreign Address
    02ADD Street Address
    02CTY City
    02ST State
    02ZIP ZIP Code

3.12.12.75.11.1  (01-01-2009)
Error Code 014
Invalid Conditions

  1. Section 02 is invalid if all entries are not present as follows:

    1. The street address is present, Fields 02CTY and 02ST must be present unless a Major City Code is used.

    2. A Major City Code is used and Field 02ADD is NOT present.

    3. A Major City Code is used and Field 02ST is present.

    4. City must be present. If City is not in Major City format, Field 02ST must be present; Field 02ADD can be blank.

3.12.12.75.11.2  (01-01-2009)
Error Code 014
Correction Procedures

  1. Correct any coding or transcription errors.

  2. The data entered cannot exceed the maximum number of character spaces for each field. See IRM 3.12.12.74.1 for field lengths and Document 7475 for standard abbreviations.

  3. If a Major City Code is present, and no street address is available, enter the city in Field 02CTY (spelled out, not in Major City format) and enter the state code in Field 02ST.

  4. If the Major City Code is correct and the state is present, delete Field 02ST.

  5. If the address cannot be corrected from the information on the return, DLSEC 02.

3.12.12.75.12  (01-01-2009)
Error Code 015

  1. Error Code 015 displayed fields are:

    02CON In Care of Name
    02FAD Foreign Address
    02ADD Street Address
    02CTY City
    02ST State
    02ZIP ZIP Code

3.12.12.75.12.1  (01-01-2009)
Error Code 015
Invalid Conditions

  1. Error Code 015 will generate when any of the following conditions is present:

    1. The State field has an entry other than " ." (period/space) when a foreign address is present,

    2. The Zip Code field has an entry when a foreign address is present.

3.12.12.75.12.2  (01-01-2009)
Error Code 015
Correction Procedures

  1. Correct all misplaced entries, coding and transcription errors.

  2. Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.

    If... Then...
    A foreign address is present in Field 02FAD

    1. Field 02ST must contain "." (period/space).

    2. Delete Field 05ZIP, if present
    A foreign address is not present in Field 02FAD Check return for foreign address.
    A foreign address is present on the return

    1. Enter the foreign address in Field 05FAD

      Note:

      If additional space is required, continue entering the address in Field 02ADD

    2. Field 02CTY must contain the appropriate foreign country code. (See Exhibit 3.12.12-40)

    3. Field 02ST must contain "." (period/space)

    A foreign address is not present on the return

    1. Verify the address on the return is not a foreign address.

    2. SSPND 610

    3. Renumber return with domestic DLN.

3.12.12.75.13  (01-01-2009)
Error Code 016

  1. Error Code 016 displayed fields are:

    02CON In Care of Name
    02FAD Foreign Address
    02ADD Street Address
    02CTY City
    02ST State
    02ZIP ZIP Code

3.12.12.75.13.1  (01-01-2009)
Error Code 016
Invalid Conditions

  1. The ZIP Code is inconsistent with the Major City Code or State Code.

3.12.12.75.13.2  (01-01-2009)
Error Code 016
Correction Procedures

  1. Correct any coding or transcription errors.

  2. The data entered cannot exceed the maximum number of character spaces for each field. See IRM 3.12.12.74.1 .1 for field lengths and Document 7475 for standard abbreviations.

  3. If unable to determine a valid ZIP code and:

    1. The address on the return is located in a major city refer to Document 7475 for a valid major city code. If only the first three digits of the ZIP Code can be determined, enter "01" in the 4th and 5th positions.

    2. The address is not located in a major city refer to Document 7475 and enter the first three valid digits for the state followed by "01" .

3.12.12.75.14  (01-01-2009)
Error Code 026

  1. Error Code 026 displayed fields are:

    CL Clear Field
    01EIN Employer Identification Number
    01TXP Tax Period
    >>>> Tax Period Computer
    01CCC Computer Condition Code
    01ADC Audit Code

3.12.12.75.14.1  (01-01-2009)
Error Code 026
Invalid Conditions

  1. The Tax Period underprint does not agree with the month on the Entity Index File and CCC "F" or "Y" are not present.

3.12.12.75.14.2  (01-01-2009)
Error Code 026
Correction Procedures

  1. Before taking any additional research steps to resolve Error Code 026, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Accounting Period have posted to the NAP. If Error Code 026 reappears, continue with the remainder of the correction procedures.

  2. Refer to Exhibit 3.12.12-17 , for Error Correction procedures.

  3. Correct any coding or transcription errors.

3.12.12.75.14.3  (01-01-2009)
Error Code 026
Rejects Correction
Procedures

  1. Refer to Exhibit 3.12.12-18 for Rejects procedures.

3.12.12.75.15  (01-01-2009)
Error Code 034

  1. Error Code 034 displayed fields are:

    01TXP Tax Period
    01RCD Received Date
    01CRD Correspondence Received Date
    01COR Correspondence Indicator
    01RDD> Return Due Date (Generated)

3.12.12.75.15.1  (01-01-2009)
Error Code 034
Invalid Conditions

  1. Field 01CRD is earlier than Field 01RCD.

  2. Field 01CRD is later than the processing date.

3.12.12.75.15.2  (01-01-2009)
Error Code 034
Correction Procedures

  1. Correct any coding or transcription errors.

  2. The Received Date will either be stamped or edited on the return. If the Received Date is missing or illegible, determine the date in the order listed in IRM 3.12.12.73.6.2(3) .

  3. A CRD will be determined from the date the reply was received in the processing center.

    1. Refer to the return for the CRD. It is edited on the Edit Sheet, Line 8.

    2. This can be verified by checking the stamped Received Date on the correspondence attached to return.

  4. If more than one Correspondence Received Date is present, use the earliest date.

  5. If "No Reply" , enter CCC "3" in Field 01CCC and delete Field 01CRD.

3.12.12.75.16  (01-01-2009)
Error Code 073

  1. Error Code 073 displayed fields are:

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

3.12.12.75.16.1  (01-01-2009)
Error Code 073
Invalid Conditions

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

3.12.12.75.16.2  (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" .

3.12.12.75.17  (01-01-2009)
Error Code 708

  1. Error Code 708 displayed fields are:

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

3.12.12.75.17.1  (01-01-2009)
Error Code 708
Invalid Conditions

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

3.12.12.75.17.2  (01-01-2009)
Error Code 708
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 3.12.12.73.8.2 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.

3.12.12.75.18  (01-01-2009)
Error Code 710

  1. Error Code 710 displayed fields are:

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

3.12.12.75.18.1  (01-01-2009)
Error Code 710
Invalid Conditions

  1. Field 01COR, Correspondence Indicator, is "11" and Field 01CRD, Correspondence Received Date, is not present.

  2. Field 01COR is "12" , "13" , or "14" and Field 01CRD is present.

3.12.12.75.18.2  (01-01-2009)
Error Code 710
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify IRS correspondence was required:

    1. If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC, Computer Condition Code.

    2. If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD.

    3. If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    4. If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    5. If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

3.12.12.75.19  (01-01-2009)
Error Code 712

  1. Error Code 712 displayed fields are:

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

3.12.12.75.19.1  (01-01-2009)
Error Code 712
Invalid Conditions

  1. Field 01COR, Correspondence Indicator, is "11" and Field 01CCC, Computer Condition Code, "3" is present.

  2. Field 01COR is "12" , "13" or "14" and Field 01CCC "3" is not present.

3.12.12.75.19.2  (01-01-2009)
Error Code 712
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify IRS correspondence was required:

    1. If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC, Computer Condition Code.

    2. If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD.

    3. If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    4. If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    5. If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

3.12.12.75.20  (01-01-2009)
Error Code 714

  1. Error Code 714 displayed fields are:

    01CCC Computer Condition Code
    01PIC Penalty & Interest Indicator

3.12.12.75.20.1  (01-01-2009)
Error Code 714
Invalid Conditions

  1. Field 01CCC "V" and Field 01PIC " 1" cannot both be present.

3.12.12.75.20.2  (01-01-2009)
Error Code 714
Correction Procedures

  1. If CCC "V" is present and valid, delete Field 01PIC. Otherwise delete Field 01CCC "V" .

3.12.12.75.21  (01-01-2009)
Error Code 715

  1. Error Code 715 displayed fields are:

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

3.12.12.75.21.1  (01-01-2009)
Error Code 715
Invalid Conditions

  1. Field 01DDP is present and Field 01RCD is on or prior to the Return Due Date.

  2. Field 01DDP is presne and the Tax Period is prior to 200801.

3.12.12.75.21.2  (01-01-2009)
Error Code 715
Correction Procedures

  1. Delete Field 01DDP if Field 01RCD is prior to the Return Due Date.

  2. Delete Field 01DDP if Field 01TXP is prior to 200801.

3.12.12.75.22  (01-01-2009)
Error Code 716

  1. Error Code 716 displayed fields are:

    01CCC Computer Condition Code
    01DDP Daily Delinquency Penalty

3.12.12.75.22.1  (01-01-2009)
Error Code 716
Invalid Conditions

  1. Field 01CCC is "V" and Field 01DDP is present.

3.12.12.75.22.2  (01-01-2009)
Error Code 716
Correction Procedures

  1. If Field 01CCC is correct, Delete Field 01DDP.

3.12.12.75.23  (01-01-2009)
Error Code 718

  1. Error Code 718 displayed fields are:

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

3.12.12.75.23.1  (01-01-2009)
Error Code 718
Invalid Conditions

  1. Tax Period is 200801 or subsequent and Field 01DDP is greater than the Underprint amount.

3.12.12.75.23.2  (01-01-2009)
Error Code 718
Correction procedures

  1. Verify that Field 01DDP is correct per the filers figure. If not accept the Underprint amount.


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