- 3.12.13.65 Forms 944, 944-(SP), 944-PR and 944-SS Consistency/Math Error Processing (Priority IV)
- 3.12.13.66 Form 945 Introduction
- 3.12.13.67 Section 01 (Form 945 or 945–A)
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Fields Displayed
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CL— Clear Code
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01TXP—Tax Period
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01CCC—Computer Condition Code (CCC)
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0201— Total Compensation
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0203– Exempt From Social Security and Medicare Taxes Indicator
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024A—Taxable Social Security Wages
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024B—Taxable Social Security Tips
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024C—Taxable Medicare Wages and Tips
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024D— Total Social Security and Medicare Tax Amount- Taxpayer
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024D>>— Total Social Security and Medicare Tax Amount- Computer
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0205>>— Total Tax Before Adjustments- Computer
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Invalid Condition—The Error Condition will generate if field 0201 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and at least one other condition below applies, unless CCC "4" or "B" is present:
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For tax years 1994 or later- Field 024C (Taxable Medicare wages and tips) is not present, or
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For tax period years 1991 through 1993- Fields 024A (Taxable Social Security Wages), 024B (Taxable Social Security Tips), and 024C (Taxable Medicare Wages and Tips) are not present.
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Compare the displayed field entries with the appropriate line on the return.
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Check the return for current format. Make sure an old form format is not causing the error.
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If a return was prepared under Section 6020(b) by a Revenue Officer, do not correspond or enter a TPNC.
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Review the return to determine if it was signed by the Revenue Officer. If the return is unsigned, forward the return to Rejects to have the DLN cancelled. After the DLN is cancelled, route the return to:
Internal Revenue Service
Attention: Morgan Morita
500 West 12th Street
Room 110
Vancouver, Washington 98660–2871 -
If signed, check for transcription errors, and transmit. Enter the computer underprint in the appropriate fields.
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A CCC 4 is required for all returns processed under Section 6020(b). If not present, enter a "4" in field 01CCC.
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Note:
If there should be entries in any of the fields and CCC B has not been input, correct the fields. An entry in field 0203 (Rev 2004) allows Error Condition 046 to be bypassed, if within tolerance.
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If fields are correct as transcribed, use information below to correct the record:
IF AND THEN The return shows tax calculations on line 4a, column 2, or line 4c, column 2, Fields 024A and 024C are blank, Determine the wages amount by dividing the Social Security or Medicare tax by the appropriate rate, and continue to process. Taxpayer files a Form 944 with entries only on line 1 or lines 4a, column 1 and 4c, column 1, Taxpayer indicates the tax was withheld from only pensions, annuities, third party sick pay, supplemental unemployment, or gambling winnings, and ERS cannot determine if the entries represent wages or non wages Correspond with the taxpayer to determine their intent.
NOTE: Tax on pensions, annuities, third party sick pay, etc. should be reported on Form 945. -
When lines 4a and 4c, columns 1 and 2, and line 4d, Total Taxes Before Adjustments are blank:
IF AND THEN Box on line 3 is not marked You can determine that the entry on line 1 represents non-wage items (i.e. pensions, annuities, third party sick pay, supplemental unemployment, gambling winnings, etc.) Enter CCC "B" into field 01CCC and continue to process. Box on line 3 is marked Enter CCC "B" into field 01CCC. -
If the box on line 3, field 0203 IS NOT marked and there is no exemption stated, initiate research using CC INOLES and/or BMFOLE to find the Employment Code. Research will also be initiated whenever a preprinted address label is present on the return even when an Employment Code is present on the label.
EMPLOYMENT CODE TABLE
(with type of entity)C Church or church-controlled organization exempt from Social Security tax. Exempt from Social Security and/or Medicare unless taxpayer indicates wage amount(s) F Federal government agency exempt from Social Security tax. G State/local government agency not under a Section 218 agreement. Generally, the employees are liable only for Medicare tax. A Fiscal Agent Under Section 3504 Subject to Social Security and/or Medicare I Indian Tribal Government or subsidiary N Non-profit organization subject to FICA T State/local government agency under a Section 218 agreement. W Section 501(c)3 nonprofit organizations exempt from FUTA under Section 3306(c)8. IF AND THEN Research is initiated to determine the correct Employment Code, The Employment Code on the label differs from what was found during research, Correspond with the taxpayer to secure the information concerning tax liability for the year, SSPND 211. No Employment Code is found during research 1– Enter the field 0201 amount into fields 024a and 024c, Column 1
2- When Error Code 100 generates, send TPNC 07.Employment Code C,F or G is found during research, Enter CCC "B" into field 01CCC. Employment Code T is found during research, 1- Enter field 0201 amount into fields 024A and 024C, column 1
2– When Error Code 100 generates, send TPNC 90 with the statement, "You are liable for Social Security and Medicare tax under a Section 218 agreement (for state and local governmental agencies) with the Social Security Administration."Employment Code W is found during research, 1– Enter field 0201 amount into fields 024A and 024C, columns 1
2– When Error Code 100 generates, send TPNC 08. -
If the taxpayer claims an Exemption on a return line or in an attachment, or within correspondence:
IF THEN From Social Security and Medicare Note:
The taxpayer may indicate an exemption by using such phrases as, "United Transportation Union" , "railroad" ,"common paymaster" , "minister" , "Form 4361" , "Form 4029 Exempt" , "Form 4029 applicable" , "Child under age 18" , etc. Also, if the taxpayer merely indicates their profession on the signature line, it does not qualify as an explanation for claiming a Social Security or Medicare tax exemption.
Enter CCC "B" into filed 01CCC and continue to process. You can determine that the wages shown on line 2 and not on lines 024A and 024C, columns 1 are spousal, for a child, and/or for children over age 18, 1– Enter line 1 amount into fields 024A and 024C, columns 1
2– When Error Code 100 generates, send TPNC 07.
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Fields Displayed
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CL— Clear Code
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01TXP- Tax Year
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0202— Amount Withheld Income Tax
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024A—Taxable Social Security Wages
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024B—Taxable Social Security Tips
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024C—Taxable Medicare Wages and Tips
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024D— Total Social Security and Medicare Tax Amount
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024D>>— Total Social Security and Medicare Tax Amount- Computer
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0205>> -Total Taxes Before Adjustments
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026A - Current Year's Adjustments
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026B - Prior Year's Income Tax Adjustments (Rev 2008 and prior)
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026C - Prior Year's Social Security and Medicare Tax Adjustments (Rev 2008 and prior)
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026D- Special Additions to Federal Income Tax (Rev 2008 and prior)
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026E - Special Additions for Social Security and Medicare Taxes (Rev 2008 and prior)
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026F>>- Total Adjustments -Computer
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0207- Total Taxes-Taxpayer
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0207>>- Total Taxes-Computer
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0208 — Advance Earned Income Credit (AEIC)
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Invalid Condition—Field 0208 (Total Tax -Taxpayer) is zero or blank, but at least one other displayed field has a dollar entry.
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Check the return for misplaced entries or the screen for transcription errors.
IF THEN Transcribed incorrectly, Enter the correct entry from the return. Field 0207, Total Tax-Taxpayer, is blank or zero, but the fields 0202 through 026F show tax entries, 1– Determine the amount for field 0207, Total Tax-Taxpayer, from the entries on the screen.
2– Enter the computed result in field 0207.After verifying Total Tax, the total taxes are truly zero, blank, None, as a result of adjustments to Withholding, Social Security, or Medicare taxes, Enter "C" in the Clear Code field to indicate all entries are correct.
Note: A correction to any displayed field must be entered and transmitted prior to entering the "C" in the Clear code. The "C" in the Clear code does not permit any other corrections to the record.
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Fields Displayed
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01TXP—Tax Period
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0201 — Total Compensation
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024A—Taxable Social Security Wages
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024B—Taxable Social Security Tips
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024C—Taxable Medicare Wages and Tips
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024D— Total Social Security and Medicare Tax
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024D>>— Total Social Security and Medicare Tax -Computer
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0205>>—Total Taxes Before Adjustments-Computer
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026A - Current Year’s Adjustments
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026B - Prior Year’s Income Tax Adjustments (Rev 2008 and prior)
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026C - Prior Year’s Social Security and Medicare Tax Adjustments (Rev 2008 and prior)
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026D - Special Additions to Federal Income Tax (Rev 2008 and prior)
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026E - Special Additions to Social Security and Medicare Taxes (Rev 2008 and prior)
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026F - Total Adjustments-Taxpayer
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026F>>- Total Adjustments-Computer
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0207- Total Taxes-Taxpayer
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0207>>- Total Taxes- Computer
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208- Advance Earned Income Credit
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Invalid Conditions—The Advance Earned Income Credit (AEIC), field 0208 is greater than the allocated percentage of the Total Compensation, field 0201. The allowable percentages are:
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10% for tax periods 198412 and prior.
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11% for tax periods 198503 through 198612.
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14% for tax periods 198703 through 199012.
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16.7% for tax periods 199103 through 199112.
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17.6% for tax periods 199203 through 199212.
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18.5% for tax periods 199303 through 199312.
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15.78% for tax periods 199403 through 199412.
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20.4% for tax periods 199503 and subsequent.
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Refer to the return to compare the entries with the displayed screen entries. If needed, correct the fields to agree with the return.
IF THEN Field 0201 (line 1) is blank and field 0208 ( line 8) contains an entry, 1– Add field 024A and 024B together, .
2– Enter in field 0201 the larger of the total computed in 1, or the amount in field 024CFields 0201, 024A, and 024C ( lines 2, 4a, and 4b, Column 1) are blank, but field 024C ( line 4c, column 1) has an entry, Enter the amount of field 024C ( line 4c, column 1) in field 0201 (line 1) on the screen. Fields 0201, 024A, and 024C (return lines 2, 4a, and 4b, Column 1) are blank, but line 2 of the return has an entry, Add a zero to the line 2 amount and enter the new amount to field 0201. It appears that the field 0208 (line 9 ) amount may be the amount of the deposits, Note:
Follow the applicable steps in the order provided below until the error has been resolved.
1– Initiate research to determine the amount of the deposits applied, e.g. Transaction Code 650, to the applicable tax period.
2– If field 0208 is not the same as the deposits, or is the same as field 0207 (line 7), correspond for clarification of AEIC. If no reply, go to 4.
3– If the field 0208 ( line 8) is the same amount as the deposits, delete field 0208 ( line 8). Use the CC GTSEC 02, and enter the same amount that was in field 0208 in field 0210.
4– If no response, enter the amount of field 0208 to field 02B/R, and on the return, line 8 to line 11, Balance Due.The AEIC amount on the return is found to be correct and is greater than the allowable percentage, 1– Compute the allowable amount for the appropriate tax period.
2– Enter the computed amount in field 0208 (line 8).
3– If Error Code 102 displays, assign TPNC 23.
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Fields Displayed
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CL— Clear Code
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RMIT>—Remittance Amount
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01CCC—Computer Condition Code (CCC)
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0208— Advance Earned Income Credit (AEIC)
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Invalid Condition—Advance Earned Income Credit (AEIC) equals or exceeds Remittance amount.
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Check for any transposition, transcription, or coding errors. Correct the applicable fields to agree with the return. Otherwise, correct as follows:
Note:
Payments received with a return, but processed through ISRP/RPS (i.e., checks, money orders, etc.) or lockbox (i.e., vouchers) will not appear as an entry in field RMIT>. Field RMIT> will appear blank.
IF THEN The AEIC amount is a misplaced entry or if it appears that an obvious error has been made, 1- Initiate research (e.g. such as BMFOL T) to determine the total amount of the deposits applied to the applicable tax period, e.g. total of transaction code 650s.
2– If the total amount of the Transaction Code 650s equal the amount in field 0208, delete field 0208 on the screen display.
3– If field 0208 is deleted but was used by the taxpayer in computing balance due or overpayment, Error Code 102 will be subsequently displayed. Correct Error Code 102 using the established procedures.The displayed fields are correct as transcribed, or corrected, and Error Code 052 is still present, Allow the AEIC by entering a "C" in the Clear code field.
Note: The "C" in the Clear code prevents any other corrections to the record to accompany the "C" in the Clear code. If field 0208 needs to be corrected, it must be entered and transmitted prior to entering and transmitting the "C" in the Clear code field.
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Fields Displayed
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CL— Clear Code
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01TXP–-Tax Period
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0208 — Advance Earned Income Credit (AEIC)
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0210 — FTD Credit
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Invalid Condition—Advance Earned Income Credit (AEIC) is present and the AEIC equals or exceeds the FTD credit.
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Compare the displayed entries on the screen display with appropriate lines on the return. Correct any coding or transcription errors. Then, initiate research (BMFOL T) to determine the amount of deposits (650) applied to the applicable tax period.
IF THEN The field 0208 amount is the same as the computed total of the deposits, e.g. Transaction Code 650s Delete field 0208. Use GTSEC 02. Enter the same amount which was previously in field 0208 to field 0210 on the screen display. Then, continue processing. The return line 10 is blank, research shows no deposits (650) , and Field 0208 is less than $2,500, Enter "C" in the Clear Code field to resolve. Field 0208 amount is not the same as the applied deposits, 1- Correspond for clarification of AEIC.
2- If you receive a reply from the taxpayer, compare the taxpayer's reply to the screen display. Correct any incorrect entries. Continue processing.
– If no reply is received from the taxpayer, enter the "C" in the Clear Code field to resolve.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Error Code 054 still remains, Enter "C" in the Clear Code field to resolve.
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Fields Displayed
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CL— Clear Code
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0201- Total Compensation
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0202 — Amount Withheld Income Tax
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0203— Exempt Social Security/Medicare Wages Indicator
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024A—Taxable Social Security Wages
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024B—Taxable Social Security Tips
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024C—Taxable Medicare Wages and Tips
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024D —Total Social Security and Medicare Amount
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024D>>-Total Social Security and Medicare Amount-Computer
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0205>>-Total Tax Before Adjustments-Computer
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026A — Current Year's Adjustments
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026B — Prior Year’s Income Tax Adjustments (Rev 2008 and prior)
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026C—Prior Year’s Social Security & Medicare Tax Adjustments (Rev 2008 and prior)
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026D — Special Additions to Federal Income Tax (Rev 2008 and prior)
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026E - Special Additions to Social Security and Medicare Taxes (Rev 2008 and prior)
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026F - Total Adjustments- Taxpayer
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026F>>- Total Adjustments-Computer
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0207- Total Taxes -Taxpayer
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0207>>- Total Taxes- Computer
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0210- FTD Credit
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Invalid Condition—FTD credit is present and Total Tax Computer is zero or negative.
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Compare the screen display and the return.
IF THEN Transcribed incorrectly, Enter the correct entry from the return.
Note: The return may prove to be taxable after making the corrections and when transmitted the error will clear.Field 024A or 024B is a negative entry, 1– Blank the negative entry field 024A or 024B on the display.
2- If Error Code 100 generates, enter TPNC 03.The return is truly non-taxable and FTD credits are present, Clear the error by entering "C" in the Clear code (CL) field.
Note: A correction to any displayed field must be entered and transmitted prior to entering the "C" in the Clear code. The "C" in the Clear code does not permit any other corrections to the record.You are unable to determine whether or not the return is taxable or non-taxable, Correspond with the taxpayer. Suspend with CC SSPND and Action Code 21X.
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Fields Displayed
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Section 02 Not Present
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Section 03 Present
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03M>>—Total Annual Liability Sum-Computer
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Section 05 Present
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05A>>—Tax Liability Month 1- Computer
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Section 06 Present
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06B>>—Tax Liability Month 1- Computer
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Section 07 Present
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07C>>—Tax Liability Month 3- Computer
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Section 08 Present
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08D>>- Tax Liability Month 4- Computer
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Section 09 Present
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09E>>- Tax Liability Month 5- Computer
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Section 10 Present
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10F>>- Tax Liability Month 6- Computer
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Section 11 Present
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11G>>- Tax Liability Month 7- Computer
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Section 12 Present
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12H>>- Tax Liability Month 8- Computer
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Section 13 Present
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13I>>- Tax Liability Month 9 -Computer
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Section 14 Present
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14J>>- Tax Liability Month 10- Computer
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Section 15 Present
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15K>>- Tax Liability Month 11- Computer
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Section 16 Present
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16L>> Tax Liability Month 12- Computer
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T-TWO>>- Total Liability Sum 945-A- Computer
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Invalid Condition—The error condition will generate if Section(s) 03 through 16 of the ROFTL is present, but Section 02 is not present.
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Refer to the return to determine if Section 02 contains entries.
IF THEN There are entries on the return for Section 02 fields, 1– Use CC GTSEC 02 to show the section format on the screen.
2– Enter the appropriate data in those fields on the screen.You determine there should be no entries for Section 03 through 16 Use CC DLSEC to delete the Section(s) from the screen. There are entries present on the return for Section 03 through 16, and not Section 02, Correspond with the taxpayer to secure the information concerning the tax liability for the quarter. Suspend the record with Action Code 21X. Reminder:
Enter any applicable Sections prior to corresponding.
There is no reply from the taxpayer, 1- Use GTSEC to show the section format on the screen.
2- Enter the amount from field T-TWO>> to fields 0203 and 0208.
3– Use TPNC 27 to advise the taxpayer that we adjusted the tax because we did not receive a reply to our request for additional information.
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Fields Displayed
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01CCC—Computer Condition Code (CCC)
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01CRD—Correspondence Received Date
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Invalid Conditions—This error condition will generate if field 01CCC is "3" and a date has been entered to field 01CRD.
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Compare the screen display and the return.
IF THEN IRS correspondence is attached, 1– Determine if a reply has been received from the taxpayer.
2– If so, delete the "3" from field 01CCC.No reply is received from the taxpayer, Delete the entry in field 01CRD.
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Fields Displayed
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0201— Total Compensation
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024A — Taxable Social Security Wages
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024B—Taxable Social Security Tips
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024C — Taxable Medicare Wages and Tips
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024D — Social Security and Medicare Tax Amount-Taxpayer
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024D>>— Social Security and Medicare Tax -Computer
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Invalid Condition This error will generate if the difference between field(s) 024D and 024D>>≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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Compare the displayed field entries with the return:
IF THEN Transcribed incorrectly, Enter the correct entry from the return. The taxpayer entered wage amounts (other than zero, none, blank, etc.) on lines 4a, column 1, 4b, column 1, and/or line 4c, column 1, but either: -
They left the line 4d blank, or
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Line 4d was computed incorrectly,
1– Enter the underprint amount to field 024D.
2– If Error Code 100 displays on a subsequent screen, enter .TPNC 07.The taxpayer entered zero, none, or erroneously left lines blank for line(s) 4a, 4b, and/or line 4c, Columns 1, 1- Review line 3 on the return to be sure that the taxpayer is not indicating that the wages, tips, or compensation is exempt from Social security and/or Medicare taxes.
2- If not exempt, enter the line 1 amount to fields 024A and 024C. Continue to process.
3- If Error Code 080 displays, enter the underprint amount to field 024D,
4- If Error Code 100 displays on a subsequent screen, enter TPNC 07. -
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Fields Displayed
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026A- Current Year’s Adjustments
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026B- Prior Year’s Income Tax Adjustments (Rev 2008 and prior)
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026C- Prior Year’s Social Security and Medicare Tax Adjustments (Rev 2008 and prior)
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026D- Special Additions to Federal Income Tax (Rev 2008 and prior)
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026E- Special Additions to Social Security and Medicare Taxes (Rev 2008 and prior)
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026F- Total Adjustments- Taxpayer
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026F>>- Total Adjustments-Computer
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0207- Total Taxes
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0207>>-Total Taxes- Computer
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Invalid Condition-This error condition generates if there is a difference between field 026F and 026F>> by more than $49.99.
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Compare the displayed field entries with the return:
IF AND THEN Transcribed incorrectly, Enter the correct entry from the return. Note:
If the line 6f (Rev 2008 and prior) amount appears to be the Total Tax-Taxpayer, or is equal to field 0207, delete field 026F amount and continue to process.
There is an entry in field 026F, Fields 026A through 026C are all blank, "None" , etc. 1– If the amount is a decrease of≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ enter the amount in field 026A, (line 6a)
2– If the adjustment is a decrease of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and error code 100 generates, enter TPNC 07.There is a negative amount (≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ) in either field 026C, or 026D (Rev 2008 and prior), 1– Blank the field. Enter TPNC 30 (for field 026C), or 29 (for field 026D). Code and Edit corrected (or disallowed) an entry on line(s) 6a through 6e When Error Code 100 generates: -
If there is an indication that a Form 941c or 944- X was attached, enter TPNC 31.
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If there is not an indication that a Form 941C or 944- X was attached, enter TPNC32
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Fields Displayed
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NC—Notice Codes
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01TXP—Tax Period
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01CCC—Computer Condition Code (CCC)
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0201 —Total Compensation
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0202 —Amount Withheld Income Tax
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0203 —Exempt Social Security/Medicare Wages Indicator
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024A—Taxable Social Security Wages
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024B—Taxable Social Security Tips
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024C—Taxable Medicare Wages and Tips
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024D— Social Security and Medicare Taxes
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024D>>— Social Security and Medicare Taxes-Computer
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0205>>—Total Taxes Before Adjustments-Computer
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026A - Current Year's Adjustments
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026B - Prior Year’s Income Tax Adjustments (Rev 2008 and prior)
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026C - Prior Year’s Social Security and Medicare Tax Adjustments (Rev 2008 and prior)
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026D - Special Additions to Federal Income Tax (Rev 2008 and prior)
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02^E - Special Additions to Social Security & Medicare Taxes (Rev 2008 and prior)
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026F-Total Adjustments-Taxpayer
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026F>>- Total Adjustments-Computer
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0207- Total Taxes-Taxpayer
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0207>>-Total Taxes- Computer
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Invalid Conditions—The Error Condition will generate when:
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The Total Taxes-Taxpayer (field 0207) differs with the Total Taxes-Computer (field 0207>>) by more than $99.99.
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The difference between the Total Tax-Taxpayer (field 0207) and Total Tax-Computer (field 0207>>) is not equal to the difference between Social Security and Medicare Taxes and Social Security and Medicare Taxes-Computer.
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Compare the displayed field entries with the appropriate lines on the return. Correct any coding or transcription errors.
IF THEN Transcribed incorrectly, Enter the correct entry from the return. The taxpayer used the correct figures, but entered them on the wrong line, Make the correction on the screen. Do not attempt ro correct any computer generated fields. -
Check the return for current format. Make sure an obsolete format on an old form is not causing the math error.
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Check the tax period and make sure it correlates with the tax rate for Social Security and Medicare taxes. If the tax period can not be determined, process as a current year return.
Social Security /Medicare Tax Rates and Factors Return Tax Year Social Security Tax Rate Factor Medicare Tax Rate Factor 1991–2009 .1240 8.0645 .0290 3448.2758 -
For verification of Social Security and Medicare Taxes, use computer generated field 024D>> as a check for Total Social Security and Medicare taxes, line 4d.
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For verification of Total Adjustments, use computer generated field 026F>> as a check for Total Adjustments line 6f (Rev 2008 and prior).
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For verification of Total Taxes, use computer generated field 0207>> as a check for Total Taxes, line 7.
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Errors in Total Tax (e.g. Error Code 100) are determined independent of whether or not an error exists in Balance Due/Overpayment (e.g. Error Code 102). TPNCs can be assigned for an error in the Total Tax field with no error in the Balance Due/Overpayment field.
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Process the field in the header as follows:
Field 0201
(Not applicable to Forms 944-PR or 944-SS)IF THEN The taxpayer indicates the same entry on lines 1 and 2, but does not include the line 2 entry in the total tax, e.g. line 7, Enter TPNC 03. -
Process field 0202 as follows:
Field 0202
(Not applicable to Forms 944-PR or 944-SS)IF THEN The taxpayer indicates an entry on line 2 in brackets, parenthesis, followed by a minus sign, etc. 1- Review the 944, (944-(SP)) or attachments for a Form 941c, supporting schedule, or an indication on the return by Code and Edit that a 944-X was attached to provide an explanation of the adjustment. There is an indication by Code and Edit on the return that a 941c, supporting schedule, or 944-X was attached, 1- Blank field 0202 on the display screen.
2- Enter the same amount to field 026B on the screen display and transmit.
3- When Error Code 098 generates, enter the underprint amount for fields 026F>> and transmit.
4– When error code 100 generates, enter the underprint 0207>> and re-transmit. Continue to process the return.There is not an indication by Code and Edit on the return that a 941c, supporting schedule, or 944–X was attached, 1- Blank field 0202 on the display screen.
2- If Error Code 100 generates, enter TPNC 03. -
Review line 3 on the return if there is a discrepancy in the reported wages between line 2 and 4c, or when line 4a, 4b, or 4c is blank.
Field 0203 IF THEN The taxpayer checked the box on line 3, Enter CCC B in field 01CCC. -
Process entries in Fields 024A, 024B, 024C, and 024D as follows:
Fields 024A, 024B, 024C, and 024D IF THEN Any of the following situations are true: -
Taxpayer failed to compute the correct Social Security tax on line 4a or 4b,
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Taxpayer failed to compute correct Medicare tax on line 4c, or
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Error Code 100 generated due to changes made to resolve Error Code 022,
Note:
For IRC 6020(b) returns, e.g. Form 944, 944-PR, 944-SS, or 944-(SP), see procedures in "6020(b)" below.
Enter TPNC 07 in the appropriate field on the screen. Exception:
Do not assign TPNC 07 if the taxpayer has a sufficient explanation, e.g. dependents 18 years of age or younger, employees did not meet test, Social Security and/or Medicare wages exempt, etc. Instead blank the fields 024A, 024B, 024C, and/or 024D.
The taxpayer failed to provide an amount of the Social Security wages or Medicare wages, Divide the Social Security tax and/or Medicare tax amount by the appropriate tax rate, or multiply the Social Security and/or Medicare tax amount by the factor shown in the table, Social Security/Medicare Tax Rates and Factors, below. The discrepancy in Social Security or Medicare tax is too great a difference ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ between the Total Tax- Computer and Total Tax-Taxpayer which would result in a refund to the taxpayer, Correspond with the taxpayer to verify the Social Security or Medicare wage amount. -
If a reply is received, take appropriate action to adjust the display fields.
-
If no reply or an insufficient reply, and the Total Tax –Computer is greater than Total Tax-Taxpayer, send TPNC07 and 27.
-
If the Total Tax-Computer is less than Total Tax-Taxpayer, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Total Tax-Computer and Total Tax-Taxpayer to field 0202 (line 2, Federal Income Tax Withheld).
IF AND THEN The taxpayer indicates an entry on Form 944, 944-PR, 944-SS, or 944-(SP) on line(s) 2, 4a, 4b, 4c, or 4d in brackets, parenthesis, or followed by a minus sign, etc. Review the attachments for a Form 941c, supporting schedule, or 944-X to explain the entry. There is an indication by Code and Edit on the return that a 941c, supporting schedule, or 944–X was attached, 1- Blank the applicable field on the screen display which applies to the return line with the negative or bracket entry.
2- Enter the same amount to field 026B (for line 2) or, the total of the computed tax of the entries on line(s) 4a, 4b, and 4c to field 026C on the screen display. Then, transmit.
3- When Error Code 098 generates, enter the underprint amount for fields 026F>> and transmit.
4– This should generate Error Code 100. Enter the underprint 0207>> and re-transmit. Continue to process the return.A 941c, supporting schedule, or 944–X was NOT attached, (or there is not an indication by Code and Edit on the return), 1- Blank the applicable field on the screen display which applies to the return line with the negative or bracket entry.
2- If Error Code 100 generates, enter TPNC 32.Changes were made in Error Code 046, e.g. Code and Edit edits line 1 to 4a and 4c (field 024A and 024C), due to no wage or tax amounts on line 4a and 4c The box on line 3 is not checked or no valid exemption is stated. Assign the appropriate TPNC from the "Error Code 046- TPNC for Employment Code" table below. Error Code 046–TPNC for Employment Codes IF THEN The taxpayer displays Employment Code "T" Send TPNC 90 with the statement: "You are liable for Social Security and Medicare Tax under a Section 218 agreement (for state or local governmental agencies) with the Social Security Administration" . The taxpayer displays Employment Code "W" Send TPNC 08 The taxpayer has no Employment Code and no valid exemption stated. Send TPNC 07 Field 0207 IF AND THEN Field 0202 and the amount of withheld income tax on the return are both blank, The field 0205 underprint generates to show the total before adjustments, e.g. total of Federal Withheld Income Tax, Social Security and Medicare taxes, 1- Subtract field 0205 underprint from the taxpayer's entry on line 7 of the return.
2– Enter the result to field 0202.Field 024D>> agrees with line 4d, Fields 0202, and 026A through 026F agree with the return line entries, but field 0207>> (Total Tax- Computer) is LESS than field 0207 (Total Tax- Taxpayer) by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1– Correspond with the taxpayer for verification of Withheld Amount rather than consider an error in Total Tax.
2– FOR A REPLY: Enter the amount verified by the taxpayer.
FOR NO REPLY: Resolve the discrepancy by adding the difference to the withheld amount.For the same situation as above, Field 0207>> (Total Tax- Computer) is GREATER than field 0207, (Total Tax-Taxpayer), . Assign TPNC 03. .
-
-
Process adjustments of Social Security Wages and Tips, Medicare Wages and Federal Income Tax Withholding as follows. For fields 026A through 026F. make sure any negative entries are followed by a minus sign.
Social Security or Medicare Taxes-
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡IF THEN A (decrease) adjustment representing Social Security or Medicare tax is taken, e.g. lines 6c and 6e of the return, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Review the return and attachments for a Form 941c, supporting schedule, or Form 944-X, (or an indication by Code and Edit on the return that one was attached) to explain the entry. A 941c, supporting schedule, or 944-X was attached, (or there is an indication by Code and Edit on the return), 1- Blank the applicable field on the screen display , e.g. 026C or 026E, which applies to the return line with the negative or bracket entry.
2- If Error Code 098 generates, enter the underprint of field 026F>> to the display screen. Continue to process the return.A 941c, supporting schedule, or 944–X was NOT attached, (or there is not an indication by Code and Edit on the return), 1- Blank the applicable field on the screen display e.g. 026C or 026E, which applies to the return line with the negative or bracket entry.
2- If Error Code 100 generates, enter TPNC 32.IF THEN Error Code 100 is due to changes made in Error Code 098. Corrections should have been made at Error Code 098. Assign the appropriate TPNC as follows:
(Continue to next row of IF/THEN boxes)The taxpayer made an error on line 6a. Assign TPNC 28 The taxpayer made an error on line 6b. Assign TPNC 29 The taxpayer made an error on line 6c through 6f. Assign TPNC 30 -
If the taxpayer requests a Social Security or Medicare tax INCREASE of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , process the adjustment using the following procedures.
Social Security or Medicare Taxes-
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡IF AND THEN A Social Security or Medicare tax adjustment is an increase ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , There is an indication by Code and Edit on the return that a Form 941c, supporting schedule, or 944-X was attached, No changes are needed. Code and Edit should have verified the entries on the supporting document, and if necessary, changed the adjustment amount on the applicable Form 944 line(s), e.g. lines 6b through 6e (Rev 2008 or prior). A Social Security or Medicare tax adjustment is an increase ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , There is NOT an indication by Code and Edit on the return that a Form 941c, supporting schedule, or 944-X was attached, No changes are needed. Continue to process. -
Code and Edit will delete a negative Social Security or Medicare adjustment for a "barred" tax period when the Statute of Limitations has expired. Code and Edit will indicate the "barred" credit adjustment on the return and Form 941c, supporting statement, or Form 944-X. Increases voluntarily shown by the taxpayer are allowed. The following chart shows how to determine a barred tax period. TPNC 02 explains the error.
Tax Period Calendar Due Date Statute From Date ( If filed on or before Calendar Due Date) Statutory Period Expiration Date to Correct Entry 200512 01–31–2006 04–15–2006 04–15–2009 -
FEDERAL WITHHOLDING INCOME TAX ADJUSTMENTS– A Withholding Income Tax adjustment to correct a different year CANNOT be taken on a current year Form 944 (or Form 944-(SP)) unless the correction is due to an "Administrative Error" . The return or the Form 941c, supporting schedule, or Form 944-X must fully explain the error.
Note:
An Administrative Error (whether implied, shown, or justified as) occurs if the amount entered on Form 944 or 944-(SP) was not actually withheld. For example, if the total income tax actually withheld was incorrectly reported on Form 944 or 944-(SP) due to a mathematical or transpositions error. The Administrative error adjustment correct the amount reported on Form 944 or 944-(SP) to agree with the amount actually withheld. For these cases, increase the withholding tax by the amount of the adjustment. This type of error does not change the amount of income tax that was actually withheld or deducted from an employee.
-
Process Withheld Income Tax adjustments as follows:
Federal Withholding Income Tax-
Increases or Decreases -All amountsIF AND THEN The Withholding Income Tax adjustment is a decrease of ≡ ≡ ≡ ≡ ≡ ≡ ≡ (due to an Administrative error.) :Note:
For an explanation of an Administrative error, see "Note" above this table.
There are indications on the return by Code and Edit that Form 941c, supporting schedule, or Form 944-X was attached, No changes are needed. Accept the adjustment and continue to process. There are no indications on the return by Code and Edit that Form 941c, supporting schedule, or Form 944-X was attached, 1- Blank the amount in field 026B and/or 026D.
2- If needed, (due to other entries), enter the underprint for field 026F>>
3- If Error Code 100 generates, enter TPNC 06.The Withholding Income Tax adjustment is a decrease ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (not due to an Administrative error.) There are no indications on the return by Code and Edit that Form 941c, supporting schedule, or Form 944-X was attached, 1- Blank the amount in field 026B and/or 026D.
2- If needed, (due to other entries), enter the underprint for field 026F>>
3- If Error Code 100 generates, use TPNC 06. Advise the taxpayer that the adjustment cannot be allowed since it is in a different year, and was not due to an Administrative Error.The Withholding Income Tax adjustment is an increase of any amount (including adjustments attributed to Administrative Errors) Form 941c (or supporting schedule) is attached No changes are needed. Accept the adjustment and continue to process. Form 941c (or supporting schedule) is not attached, No changes are needed. Accept the adjustment and continue to process.
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Process Form 944, 944-(SP), 944-PR and 944-SS returns as IRC 6020(b) as follows:
IRC 6020 (b) Procedures: IF THEN The return was prepared under IRC 6020(b) by a Revenue Officer 1- Review the return to determine if it was signed by the Revenue Officer.
If the return is not signed, forward return to Rejects to have the DLN cancelled. After the DLN is cancelled, route the return to:
Internal Revenue Service
Attention: Morgan Morita
500 West 12th Street
Room 110
Vancouver, Washington 98660–2871
2- If the return is signed, check the return for transcription errors, and correct the return, as needed. Do not correspond with the taxpayer or send a TPNC. Then transmit.Note:
The Total Tax on the return can not change. The Total tax amount must be assessed as submitted by the Revenue Officer.
A CCC 4 is not present in 01CCC Enter CCC 4 in field 01CCC An IRC 6020(b) return is incomplete or blank on line(s) 4a and/or 4c. -
If the computed tax amount(s) for lines 4a or 4b are available, divide the tax amount for return lines 4a, or 4c by .153. Enter the computed wage amount in field 024A and/or 024C.
-
If the computed tax amount(s) for lines 4a or 4b are not available, subtract field 0202 from 0207 and add 026F. Then, divide the tax amount by .153. Enter the computed wage amount in field 024A and/or 024C.
-
-
Transmit all corrections to the record. If the error condition is Math Error 100, you may assign up to three (3) TPNCs in the "NC" fields.
-
The valid TPNCs are:
Taxpayer Notice Code Taxpayer Notice Statement 02 We cannot allow the amount (or a portion of the amount) shown as an adjustment because it was not claimed within 3 years from the time the original return was filed, or within 2 years from the time the tax was paid. 03 We found an error in the computation of your total taxes. 04 The corrections on Form 941c weren't shown as adjustments on your return. 05 We found an error in the computation of corrections on your Form 941c. 06 The excess Withheld Income Tax must be claimed for a tax period ending within the same calendar year for which it was originally reported. An adjustment to income tax withheld for a prior year can only be allowed if the adjustment is the result of an administrative error. There was no indication on your return that the adjustment was the result of an administrative error. Please see Publication 15/15A or the form instructions for information on administrative errors. 07 We found an error in the computation of your total Social Security/Medicare tax. 08 Non-profit organizations became liable for Social Security and/or Medicare taxes effective on 01–01–84. Since we found no check mark in the designated box on the return or other indication that the wages were not subject to Social Security and/or Medicare taxes, we have computed the taxes and adjusted Form 944 accordingly. 21 We found an incorrect Social Security tax rate was used to compute your Social Security taxes. 22 We found an incorrect Medicare tax rate was used to compute your Medicare taxes. 27 We have adjusted your tax as shown because we did not receive a reply to our request for additional information. 28 We found an error in the adjustment amount for "Current years' adjustments" 29 We found an error in the adjustment amount for "Prior Year’s income tax adjustments" 31 Note:
For tax year 2009 and subsequent
Beginning tax year 2009, adjustments of previously reported Federal Income Tax Withholding, or taxes on Social Security Wages and/or Tips, or Medicare Wages must be requested on the adjusted return for the form initially filed to report the tax. We sent your request to Accounts Management. You may receive an adjustment notice in about 30 to 45 days. 32 Note:
For tax year 2009 and subsequent
Beginning tax year 2009, adjustments of previously reported Federal Income Tax Withholding, or taxes on Social Security Wages and/or Tips, or Medicare Wages must be requested on the adjusted return for the form initially filed to report the tax. We have removed the adjustments and processed the remainder of the return. Note:
If Document Perfection initiated correspondence to resolve the condition causing Error Code 100, and "No Reply" is indicated, assign TPNC 27 and the correct TPNC before releasing.
90 TPNC 90 is a fill-in narrative notice code to be used when no other notice code fully explains the adjustment. -
When an invalid TPNC is entered, the Math Error will continue to be displayed until a valid TPNC is entered.
-
Once a valid TPNC is transmitted to the record, the Math Error will clear the screen. If more than one code is applicable, they must be entered with the same transmission.
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Fields Displayed
-
NC—Notice Codes
-
01CCC—Computer Condition Code (CCC)
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01ARN—Applied Refund Indicator
-
0207— Total Tax-Taxpayer
-
0207>>—Total Tax-Computer
-
0208— Advance Earned Income Credit (AEIC)
-
0210— FTD Credit
-
02B/R—Balance Due/Overpayment
-
02B/R>>—Balance Due/Overpayment
-
02FD—FTD Penalty
-
02FD>>—FTD Penalty-Computer
-
-
Invalid Conditions—Compares Balance Due/Overpayment underprint (field 02B/R>>) to Balance Due/Overpayment (02B/R). If the difference is more ≡ ≡ ≡ ≡ ≡ ≡ Error Code 102 is generated.
Note:
Error Code 102 will not be generated if:
• The difference between Balance Due/Overpayment underprint and Balance Due/Overpayment-Taxpayer equals the difference between Total Tax-Computer and Total Tax-Taxpayer.
• The absolute values of the Balance Due/Overpayment underprint (field 02B/R>>) and the Balance Due/Overpayment (02B/R) are the same. -
If the difference between Total Tax-Computer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Tax-Computer will be used to compute the balance due/overpayment.
-
Compare the screen display and the return.
Note:
The fields 0207>>and 02B/R>> are computer generated and not correctable.
IF THEN Transcribed incorrectly, Enter the correct entry from the return. The difference between field 0207>> (Total Tax-Computer) and field 0207 (Total Tax-Taxpayer)≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1– Enter the underprint amount in field 0207.
2– Use TPNC 03 to inform the taxpayer that an error was made in computing total tax. -
If, after deleting the Advance Earned Income Credit (AEIC) payments to resolve Error Code , 050, 052 or 054, Math Error 102 generates, then select the appropriate TPNC from the list shown in IRM 3.12.13.65.30.4.
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Taxpayers who overpay their employees Advance Earned Income Credit (AEIC) are instructed to include the overpayment amount on Form 944, line 10 as part of the total Federal Tax Deposit.
IF THEN The Form 944, line 8 amount of AEIC shows as an overpaid credit, (i.e. a minus amount should be treated as an advance payment of employment tax) 1– Delete the amount in field 0210 on the ERS screen.
2– When Error Code 102 displays, enter TPNC 01 to provide an explanation to the taxpayer. -
After correcting, continue to process the return
-
You may delete field 0210 (line 10) if:
-
The remittance equals field 0207 (Total Tax-Taxpayer).
-
The field 0207 (Total Tax-Taxpayer) field 0210 (FTD Credit Claimed Amount) and field 02B/R (Balance Due/Overpayment) are the same.
Note:
If FTD credits were previously entered to resolve a previous Error Code 054 condition, delete field 02B/R instead.
-
The ROFTL is blank and field 0210 (FTD Credits Claimed Amount) and field 02B/R (Balance Due/Overpayment) are the same. In this case you may also change field 02B/R (Balance Due, line 11) to agree with field 0207, (Total Tax-Taxpayer).
-
-
Error Codes 054 and 056 were programmed with the intent of correcting FTD Credits.
IF AND THEN The taxpayer states an overpayment from a previous year that is not already included in field 0210, Increase field 0210 by the overpayment from the previous year. Field 0210 and line 10 are blank, zero, dash, or none, Line 7 is GREATER than line(s) 11 or 12 1– Compute the difference between the line 9 and field 02B/R.
2- Enter the computed amount in field 0210,.Field 0210 and line 10 are blank, zero, none, etc., Line 7 is LESS THAN line 11 or 12, 1– Compute the difference between line 11 or 12 and line 7.
2– Enter the result in field 0210 on the ERS screen display.
3– Also, enter the underprint amount on the applicable line 11 or 12.Field 0207 and Field 0210 are the SAME, You can determine there was a remittance with the return and the amount of the remittance, Enter the remittance amount in field 02B/R and adjust field 0210 accordingly. A remittance (RPS or other) is present, Field 02B/R is blank, Enter the remittance in field 02B/R and reduce field 0210, accordingly.
-
Compare the screen display with the return.
IF THEN Lines 11 and 12 are blank, zero, dash, or none, and Code and Edit failed to put the difference between lines 9 and 10 on line 11 or 12. Enter the amount in field 02B/R. The taxpayer entered figures on both lines 11 and 12 Verify that the correct entry has been transcribed in field 02B/R There is positive indication that the taxpayer entered the amount on an incorrect line, Change the sign of the field. There is an FTD Penalty is present on the return, and Code and Edit failed to add this amount to the taxpayer's balance due, or subtract it from an overpayment, Enter the correct amount in field 02B/R. The computer uses field 02FD (FTD Penalty) to compute the underprint for field 02B/R.
Note: All other penalties and interest are not to be included in field 02B/R.Field 02B/R>> is present due to the taxpayer sending a remittance larger than the amount due on the return and the return indicates the overpayment should be credited to a prior or subsequent quarter or to another account, Use CCC"X" .
• If there is no other error on the return, the overpayment will be the underprint for field 02B/R. Correct field 02B/R (Balance Due/Overpayment) to reflect the "Balance Due" line on the return.
• If zero, enter one cent ($.01) in field 02B/R to prevent the remittance from generating into the field and delete CCC "E" from field 01CCC. SSPND with Action Code 351 to the Reject unit. Rejects will transfer the payment to a prior or subsequent quarter or to another account.All fields are transcribed correctly, there is no other error on the return and the taxpayer has made an error computing Balance Due/Overpayment, Assign TPNC 01. None of the above situations apply and you are unable to determine from the return where to apply the remittance amount, 1– Use CC SSPND to suspend the record with Action Code 355.
2– The Rejects Unit will perform research to determine application of the amount.
3– If there is no information via research, Rejects will correspond with the taxpayer following normal procedures and suspend the record with Action Code 21X.The taxpayer does not reply and you are unable to determine where to apply the excess amount, Use GTSEC 01 and blank field 01ARN. The excess amount will be applied to the next return. IF THEN The return was prepared under Section 6020(b) by a Revenue Officer.
1- Review the return to determine if it was signed by the Revenue Officer. If the return is unsigned, forward the return to Rejects to have the DLN cancelled. After the DLN is cancelled, route the return to:
Internal Revenue Service
Attention: Morgan Morita
500 West 12th Street
Room 110
Vancouver, Washington 98660–2871
2- If signed, check the return for transcription errors. Do not correspond with the taxpayer or enter a TPNC. Then, transmit.
3- After transmitting corrections, enter in field 02B/R the computer underprint amount (field 02B/R>>)A CCC 4 is not present in 01CCC, Enter "4" in field 01CCC and on all returns under Section 6020(b).
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The valid TPNCs are:
Taxpayer Notice Code Taxpayer Notice Statement 01 We found an error in the computation of the balance due or the overpayment amount. 03 We found an error in the computation of your total taxes. 04 The corrections on Form 941c weren't shown as adjustments on your return. 05 We found an error in the computation of corrections on your Form 941c. 07 We found an error in the computation of your total Social Security/Medicare tax. 08 Non-profit organizations became liable for Social Security and/or Medicare taxes effective on 01–01–84. Since we found no check mark in the designated box on the return or other indication that the wages were not subject to Social Security and/or Medicare taxes, we have computed the taxes and adjusted Form 944 accordingly. 16 We have found an error in the computation for Total Adjustments 17 We found the amount paid with your return was erroneously shown on the Advance Earned Income Credit line. 18 The Advance Earned Income Credit can not be the same as or more than the Social Security/Medicare taxes. 19 We found an error in the subtraction of your Advance Earned Income Credit payments from your total taxes. 20 The total Federal Tax Deposit amount was erroneously shown on the Advance Earned Income Credit line. 23 The Advance Earned Income Credit payment cannot be more than the appropriate percent of the total wages and other compensation you paid. For 1995 and subsequent years, the appropriate percentage rate is 20.4%. 27 We have adjusted your tax as shown because we did not receive a reply to our request for additional information. Note:
If Document Perfection initiated correspondence to resolve the condition causing Error Code 100, and "No Reply" is indicated, assign TPNC 27 and the correct TPNC before releasing.
28 We found an error in the adjustment amount for Current year’s adjustments. 29 We found an error in the adjustment amount for Prior Year’s income tax adjustments 30 We found an error in the adjustment amount for Prior year’s Social Security and Medicare tax adjustments. 90 TPNC 90 is a fill-in narrative notice code to be used when no other notice code fully explains the adjustment. -
When a tax examiner enters an invalid TPNC, the Math Error will continue to be displayed until a valid TPNC is entered.
-
Once a valid TPNC is transmitted to the record, the Math Error will clear the screen. Therefore, if more than one code is applicable, they must be entered with the same transmission.
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Fields Displayed
-
NC—Notice Codes
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RMIT>—Remittance Amount
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01RCD—Received Date
-
01CCC—Computer Condition Codes (CCC)
-
Section 02 Not Present
-
0207 — Total Tax-Taxpayer
-
0207>>-Total Tax -Computer
-
-
Invalid Condition—This error condition will generate if an RPS Indicator or a Remittance Amount is present, CCC "G" is not present, and Total Tax Taxpayer is zero.
-
Compare the return with the entries on the screen.
IF THEN The return indicates "Amended" , "Revised" , "Superseding" , "Duplicate" , or any other positive indication that the return is not the first one filed for the same tax period, Enter CCC "G" in field 01CCC and the received date in field 01RCD. The return is not to be "G" coded, and it is a taxable return, Enter the Total Tax amount in field 0207 (Total Tax-Taxpayer). The taxpayer intended the money for this year, field 0207 (Total Tax) is zero, field 01CCC does not contain a"G" and a TPNC is present on the screen from a prior error, Reassign any TPNC to clear Error Code 103. The money will refund to the taxpayer if no money is due on this account. The taxpayer intended the money for this year, field 0207 (Total Tax) is zero, field 01CCC does not contain a "G" and no previously assigned TPNC is present on the screen, Clear Error Code 103 by entering $.01 in field 0207 (Total Tax-Taxpayer). Both the document and the payment are numbered in error, SSPND with Action Code 610 to Rejects to renumber the document. None of the above situations apply and you are unable to determine from the return where to apply the remittance amount, 1– Use CC SSPND with Action Code 355.
2– The Rejects Unit will perform research to determine where the remittance should be applied.
3– If information is not available via research, Rejects will correspond with the taxpayer for an explanation using normal correspondence procedures and suspend the record with Action Code 21X.
4– Rejects unit will transfer the credit to the appropriate tax class or module per reply.No reply is received, 1– Enter CCC"X" in field 01CCC. ("X" will freeze the tax module from refunding or offsetting by generating TC570.)
2– Prepare Form 3893 to reinput the record as a non-remittance. CC SSPND 630.
3– Prepare Form 3465, Adjustment Request, to indicate the amount to be moved to the Unidentified File (URF). -
Field RMIT> is a non-correctable field. Field RMIT> represents the amount of the payment received with the return and edited on the "Balance Due" line of the return. However, if the payment(s) were received and processed through ISRP/RPS (i.e., checks, money orders, etc.) or lockbox (i.e., vouchers), they will not appear as an entry in field RMIT>. Field RMIT> will appear blank.
IF THEN Part or all of the payment is for another document tax class or module, Suspend the record with SSPND 351. The Rejects Unit will research and follow procedures in IRM 3.12.38.24.3 for Split Remittances or Removal of Total Remittance items.
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These notice codes, in addition to any previously assigned, are valid for Error Code 103:
Taxpayer Notice Code Taxpayer Notice Statement 27 We adjusted your tax as shown because we did not receive a reply to our request for additional information. 28 We found an error in the adjustment amount for "Current year's adjustments." (Form 944) 29 We found an error in the adjustment amount for "Prior year's Income Tax adjustments." (Form 944) 30 We found an error in the adjustment amount for "Prior year's Social Security and Medicare adjustments." (Form 944) 90 TPNC 90 is a fill-in narrative notice code to be used when no other notice code fully explains the adjustment. -
When a tax examiner enters an invalid TPNC, the Math Error will continue to be displayed until a valid TPNC is entered.
-
Once a valid TPNC is transmitted to the record, the Math Error will clear the screen. If more than one code is applicable, they must be entered with the same transmission.
-
Fields Displayed
-
CL— Clear Code
-
0207 —Total Tax -Taxpayer
-
0207>>- Total Taxes- Computer
-
0210 —FTD Credit
-
02B/R—Balance Due/Overpayment
-
02B/R>>—Balance Due/Overpayment-Computer
-
02FD—FTD Penalty
-
02FD>>—FTD Penalty-Computer
-
-
Invalid Conditions—This error condition will generate if:
-
The absolute values of fields 02B/R>> and 02B/R are not the same, and
-
The difference between those fields (02B/R>> and 02B/R) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , and
-
Field 02B/R (Balance Due/Overpayment) is not zero.
,
-
-
Examine the return to determine if field 02B/R on the return (lines 11 or 12) is correctly edited and transcribed, based upon the taxpayer's Total Tax figure and FTD/AEIC.
IF THEN Transcribed incorrectly, Enter the correct entry from the return. There is a positive indication that the taxpayer entered the amount on an incorrect line, Change the sign of the field. Field 02FD is present, Check field 02B/R to ensure the FTD Penalty was included in the amount. If not, compute the amount by adding field 02FD to field 02B/R. Enter the correct amount in field 02B/R. The field 02B/R (Balance Due/Overpayment) is equal to zero, Use CC GTSEC 01 and delete CCC "E" from field 01CCC. The amount in field 02B/R agrees with the taxpayer's overpayment or balance due and Error Code 104 is present, Enter "C" in the Clear code field on the screen.
Note: The "C" in the Clear code field does not permit any other corrections to the record.
-
Fields Displayed
-
CL — Clear Code
-
0210 — FTD Credit
-
02B/R—Balance Due/Overpayment
-
02B/R>>—Balance Due/Overpayment-Computer
-
-
Invalid Conditions—Field 02B/R (Balance Due/Overpayment) is not zero, or has the digits in the same sequence, plus or minus, as field 02B/R>> (Balance Due/Overpayment- Computer), and field 02B/R (Balance Due/Overpayment) is significant and equal to field 0210, (FTD Credit).
-
Examine the return to determine if the FTD Credits and Balance Due/Overpayment are correctly edited and transcribed, based upon the taxpayer's Total Tax and FTD/AEIC credits. Make any necessary correction(s) to fields 0210 or 02B/R and transmit.
IF THEN The taxpayer's entry is misplaced, Delete the entry.
Note: If an FTD Penalty is present, it must be included in field 02B/R (Balance Due/Overpayment).The taxpayer has the FTD credit and sent a remittance for the same amount, Adjust field 0210 by the amount of the remittance. Amount of remittance is not reflected in field 02B/R , 1– Adjust field 02B/R by the remittance amount.
2– If the field 02B/R is equal to zero, use CC GTSEC 01 and delete CCC "E" from field 01CCCNote:
Corrections to field(s) 0210 or 02B/R must be entered and transmitted prior to entering the "C" in the Clear code. The "C" in the Clear code does not permit any other corrections to the record.
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Fields Displayed
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01TXP—Tax Period
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01SIC- Schedule Indicator Code
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0201- Total Compensation
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0202 —Amount Withheld Income Tax
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0203— Exempt Social Security/Medicare Wages Indicator
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026A - Current Year's Adjustments
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026B - Prior Year’s Income Tax Adjustments (Rev 2008 and prior only)
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026C - Prior Year’s Social Security & Medicare Tax Adjustments (Rev 2008 and prior only)
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026D - Special Additions to Federal Income Tax (Rev 2008 and prior only)
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026E - Special Additions to Social Security & Medicare Taxes (Rev 2008 and prior only)
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026F-Total Adjustments-Taxpayer
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026F>>- Total Adjustments-Computer
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0207- Total Taxes-Taxpayer
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0207>>-Total Taxes- Computer
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0208– Advance Earned Income Credit
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03A — Tax-Liability-1ST-Month
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03B — Tax-Liability-2ND-Month
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03C — Tax-Liability-3RD-Month
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03D — Tax-Liability-4TH-Month
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03E — Tax-Liability--5TH-Month
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03F — Tax-Liability-6TH-Month
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03G — Tax-Liability-7TH-Month
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03H — Tax-Liability-8TH-Month
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03I — Tax-Liability-9TH-Month
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03J — Tax-Liability-10TH-Month
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03K — Tax-Liability-11TH-Month
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03L — Tax-Liability-12th-Month
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03M>>- Tax Liability Year Sum- Computer
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Section 05 Present
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05A>>- Tax Liability Month 1- Computer
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Section 06 Present
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06B>>- Tax Liability Month 2- Computer
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Section 07 Present
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07C>>- Tax Liability Month 3- Computer
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Section 08 Present
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08D>>- Tax Liability Month 4- Computer
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Section 09 Present
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09E>>- Tax Liability Month 5- Computer
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Section 10 Present
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10F>>- Tax Liability Month 6- Computer
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Section 11 Present
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11G>>- Tax Liability Month 7- Computer
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Section 12 Present
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12H>>- Tax Liability Month 8- Computer
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Section 13 Present
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13I>>- Tax Liability Month 9 -Computer
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Section 14 Present
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14J>>- Tax Liability Month 10- Computer
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Section 15 Present
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15K>>- Tax Liability Month 11- Computer
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Section 16 Present
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16L>>- Tax Liability Month 12- Computer
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T-TWO>>- Total Liability Sum 945-A- Computer
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Invalid Conditions—This error condition will generate when either of the following are present.
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If field 03M>> is not zero, and, without regard to a mathematical sign, the difference between field 03M>> and the Total Tax-Taxpayer is greater than $499.99, or
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If the total in field T-TWO>> is not zero, and without regard to a mathematical sign, the difference between field T-TWO>> and the Total Tax-Taxpayer is greater than $499.99.
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Compare the return with the displayed fields. Make any corrections necessary using CC GTSEC.
IF THEN The difference between the Total Tax-Taxpayer and T-TWO, without regard to the mathematical sign, (i.e. plus or minus), is greater than $499.99, 1– Check the screen for transcription errors. Use CC GTSEC for Sections 03 through 16. The computer will redisplay Error Code 108, or clear the error code if the corrections cause the fields to be within tolerance. Be sure to make ALL corrections before transmitting or the record may clear. Use of GTREC may be needed to make all of the needed corrections.
2– If Error Code 108 is still present, determine if ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or if there are negative entries on the ROFTL. If so, use DLSEC to delete the applicable Sections 03, or 05 through 16The total for any month on Form 945-A is missing Use GTSEC for Section 03, or 05 through 16. Delete any incorrect Section. Error Code 108 will be redisplayed, or will be cleared if all corrections have been made. Error Code 108 is still present, after all corrections have been made (or were not needed.) Use CC DLSEC to delete Sections 03 or 05 through 16, as needed. Enter "1" in field 01SIC. -
If the taxpayer made more than one entry on a line, combine them for the entry in the field on the screen.
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Fields Displayed
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01TXP—Tax Period
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0207 —Total Tax -Taxpayer
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0207>>—Total Tax- Computer
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0208 —Advanced Earned Income Credit (AEIC)
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02B/R—Balance Due/Overpayment
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02B/R>> - Balance Due/Overpayment - Computer
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02FD- FTD Penalty
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02FD>>- FTD Penalty-Computer
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Invalid Condition—This error condition will generate if:
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The difference between field 02FD (FTD Penalty) and field 02FD>> (FTD Penalty)≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Field 02FD>> (FTD Penalty) is the maximum amount assessable, or
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Field 02TT>> (Total Tax-Computer) is negative.
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Compare the return with the displayed fields. (Fields 0207>> and 02FD>> are computer generated and not correctable.)
IF THEN No corrections are necessary to any of the displayed fields, 1– Correct field 02FD to agree with the underprint amount, field 02FD>>. This will generate Error Code 102.
2–To clear Error Code 102, call up the underprint field 02B/R>>. If the correction takes the balance to zero, use CC GTSEC 01 and delete CCC "E" from field 01CCC.
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Field Displayed
Note:
Fields 026B, 026D, and 0208 do not display for Form 944-PR, or 944-SS.
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CL- Clear Code
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01NC-Name Control
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01NC>>- Name Control-Computer
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01EIN—Employer Identification Number
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01TXP—Tax Period
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01CCC—Computer Condition Codes
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01ARN—Applied Reference Indicator
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01CBI —Designee Checkbox Indicator
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0201– Total Compensation Amount
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0203– Non-Social Security and Medicare Total Wages Indicator
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024A—Taxable Social Security Wages
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024B—Taxable Social Security Tips
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024C—Taxable Medicare Wages and Tips
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024D— Total Social Security and Medicare Tax Amount
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025>>– Total Taxes Before Adjustments- Computer
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026A — Current Year Adjustment Amount
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026B — Prior Year Adjustment Income Tax Amount (Rev 2008 and prior only)
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026C — Prior Year Adjustment Social Security & Medicare Tax Amount (Rev 2008 and prior only)
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026D— Special Adjustments to Income Tax Amount (Rev 2008 and prior only)
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026E — Special Adjustments to Social Security & Medicare Tax Amount (Rev 2008 and prior only)
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026F — Total Adjustments Amount
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026F>>— Total Adjustments Amount- Computer
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0207 —Total Tax-Taxpayer
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0207>>—Total Tax- Computer
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0208 —Advance Earned Income Credit
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0210 —FTD Credit Claimed
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02B/R—Balance Due/Overpayment
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02B/R>>—Balance Due/Overpayment–Computer
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Invalid Condition—An error condition will generate when :
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Fields 024A, 024B, or 024C are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , and
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Computer Condition Code "E" , "F" , or "S" is present, and
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The amount of field 02B/R or 02B/R>> is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
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Compare the return with the displayed fields.
IF THEN Transcribed incorrectly 1- Correct the invalid entries on the screen.
2– If after correcting the screen display, the return still meets the Invalid Condition above, then follow the procedures in the next "THEN" box below.The screen display agrees with the return, 1–- Check the return and attachments for an indication that it has been previously reviewed by Criminal investigation (CI). If so, continue to process.
2– If there is no indication of a prior review by CI, then enter Action Code 332 to SSPND. Attach a Form 4227 and route to Criminal Investigation for review. In the remarks field, indicate "For review by CI ."
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Field Displayed
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01TXP—Tax Period
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-
Invalid Condition—Error Code 999 will be generated for all returns in error status at the end of the previous processing year.
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The Form 945, Annual Return of Withheld Federal Income Tax, is used to report income tax withheld from non-wage payments. These include pensions, annuities, IRAs, military retirement, gambling, backup withholding, Indian gaming profits, etc.
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This annual return is due January 31st following each taxable year.
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Correct all entries in dollars and cents.
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If an amount exceeds the maximum length allowable within a Form 945, see IRM 3.12.13.5.3 for processing procedures.
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Form 945 contains Sections 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15 and 16 within ERS. The introduction for each of these ERS Sections contains a table showing the fields within that section by the field designator, the maximum field length, the title of the field and the location of the field on the Form 945 or 945-A display. See Exhibit 3.12.13-15 for Form 945 and Exhibit 3.12.13–16 for Form 945-A fields.
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The following sections provide information concerning Form 945 or 945–A, Section 01.
Field Designator Field Length Title of Field Location on Return RMIT> 11 Remittance Amount Entry on Balance Due line, Line 6 01NC 4 Name Control/Check Digits Entity Portion
For procedures regarding a "Care of Name" , see field 04CON.01NC>> 4 Name Control/Check Digits (Computer Generated) Entity Portion
(non-correctable field)01EIN 9 Employer Identification Number Entity Portion 01TXP 6 Tax Period In the upper right portion of the entity area in YYYY format. 01RCD 8 Received Date Body of Document 01CCC 10 Computer Condition Codes In the bottom margin in the center of the return. 01PIC 1 Penalty & Interest Code In the right margin opposite the end of line 5. 01SIC 1 Schedule Indicator Code In the right margin opposite the end of question A. 01SIC>> 1 Schedule Indicator Code–Computer Computer Generated —
(non-correctable field)01CRD 8 Correspondence Received Date Previously edited in the upper left corner of the return on the left margin. However, the field is no longer edited by Code and Edit
If needed, ERS should edit to the upper left corner of the return.01ARN 1 Applied Refund Indicator Boxes on line 7 01ST 2 Deposit State Code Box in Entity Portion, left side. 01CBI 1 Designee Checkbox Indicator Right margin above signature line 01PSN 9, (a "P" and 8 numerical characters) Paid Preparer's Social Security Number (SSN) or Tax Identification Number (PTIN) Beneath taxpayer's signature line on the right hand side of the Form 945 01PEN 9 Paid Preparer's EIN Beneath Paid Preparer's SSN/PTIN on the right hand side of the Form 945. 01PTN 10 Paid Preparer's Telephone Number Bottom right hand corner of the Form 945 01CBP 5 Designee Checkbox PIN Above signature line on right side Note:
Remittances received with returns processed through ISRP (i.e., checks, money orders, etc.) or lockbox operations (i.e., vouchers, checks, etc.) will not appear within the RMIT> field.
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The Name Control field is located in the return's entity section. Each of the four positions must have a letter of the alphabet, a numeric, a hyphen, an ampersand or a blank. The method for determining the name control is found in Document 7071A, Name Control Job Aid. For procedures regarding a "Care of Name" , see field 04CON.
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Check Digits—This is a four position field which will appear in the entity or, on some Form 945 returns, show in the upper left hand corner under the Form 945 title. The first two positions must be blanks and a letter of the alphabet in the third and fourth positions. Check Digits, if available, have priority over the Name Control.
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Invalid Conditions—The Name Control field is invalid if:
-
The first position is not alpha or numeric,
-
The 2nd, 3rd or 4th is not an alpha, numeric, hyphen, ampersand or blank.
-
There are any intervening blanks between characters.
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-
Compare the screen display and the return.
IF THEN Transcribed incorrectly, Enter the correct Name Control from the return. The Check Digits or Name Control is not available, 1– Initiate research to secure the Name Control.
2– If data is not available, or you are unable to determine the Name Control, suspend with Action Code 351.
3– A Rejects Unit examiner will initiate research to secure a Name Control.
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This is not a transcribed field and is computer generated. This is a non-correctable field.
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The Employer Identification Number (EIN) is a number assigned by IRS for identification of a business tax account. This field is located in the entity section of the return.
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Invalid Conditions—The EIN is invalid if:
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It is not numeric.
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It is less than nine characters.
-
The first two digits are 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, 80, or 89.
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It is all zeros or all nines.
-
-
Compare the screen display and the return.
IF THEN Transcribed incorrectly, Enter the correct EIN from the return. An EIN was transcribed , 1– Search the return or attachments for a valid EIN.
2– If found, enter the correct number.
3– Issue Letter 3875C as a non-suspense letter to the address on the return.Note:
Do not send Letter 3875C if three or less digits of the EIN are transposed, different, or missing, or when INOLES indicates the account has been "merged to" or "merged from"
A correct number cannot be determined, 1– Research IDRS for the correct number.
2– If found, enter the correct number.
3– Issue Letter 3875C as a non-suspense letter to the address on the return.Note:
Do not send Letter 3875C if three or less digits of the EIN are transposed, different, or missing, or when INOLES indicates the account has been "merged to" or "merged from"
The data is not available, Use CC SSPND with Action Code 351 to allow for additional research. More than one number is found, or if unable to determine a valid EIN, 1– Suspend with Action Code 320 for referral to Entity Control.
2– If an EIN is assigned by Entity Control, it should be notated in the left margin with an assignment date in MMDDYYYY format, and the employee's number or IDRS number.
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This field is located in the entity section on the right side of the return. It consists of the 6 digits of the tax year. (YYYYMM).
-
Invalid Conditions—This field is invalid if:
-
It is not all numeric.
-
It is less than the date of 200612, or greater than the current year of process date.
-
It is all blank.
-
The month is other than 12.
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-
Compare the screen display and the return.
IF THEN Transcribed incorrectly, Enter the correct tax period from the return. The return is for a Non-ADP tax period, Reject (RJECT) or suspend (SSPND) the record with Action Code 620. Refer to IRM 3.12.13.92, Non-ADP Returns. The return is for a tax period greater than the process date, (e.g. early filed return) Suspend (SSPND) the record with Action Code 480. There are multiple tax periods, 1- Treat as unprocessable and initiate correspondence for clarification of the tax period (or tax periods). Suspend with the appropriate Action Code (21X).
2– If you receive a reply, process to the applicable tax period (or tax periods).Note:
If the return or the taxpayer's reply indicates it should be treated as a final return, delete the Received Date and enter CCC "F" in field 01CCC .
3– If you do not receive a reply and::-
the multiple tax periods are future tax periods, process the return to the earliest tax period.
-
the multiple tax periods are prior tax periods, process the return to the latest tax period.
The tax period cannot be determined, or is not shown on the return, Enter the current year being processed as the tax period. -
-
This field is date stamped or edited on the body of the return . It is required when the return is delinquent, "Amended" , or has a CCC "D" , "G" , "R" , or "7" . if all the positions in the field are blank, it would not cause an invalid condition.
-
Invalid Conditions—This error condition will generate:
-
If its not in YYYYMMDD format.
-
If it is prior to 19940101;
-
If it is later than the current processing date.
-
If it is not within the valid month, day range of the table below.
Month Day 01 01–31 02 01–28 (29 in leap year) 03 01–31 04 01–30 05 01–31 06 01–30 07 01–31 08 01–31 09 01–30 10 01–31 11 01–30 12 01–31 -
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Compare the screen display and the return.
IF THEN Transcribed incorrectly, Enter the correct received date from the return in field 01RCD. The received date is required, but not present, (i.e. not stamped on the return or a valid hand written Received Date is not present), 1-Determine the Received Date using the following priority: -
Earliest legible U.S. Post Office, Private Delivery Service, or foreign postmark
-
For further information, see IRM 3.10.72, Extracting, Sorting and Numbering
Note:
If an envelope is not attached, use the postmark date stamped on the face of the return.
Note:
A private metered postmark is to be considered timely if received≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
-
Revenue Officer's or other IRS official's signature date.
-
Signature date, if within the current year (unless other information indicates signature date is invalid).
-
DLN Julian Date less 10 days
-
Current date less 10 days
2- Enter the correct received date to the applicable field.The received date is not needed, because the return due date is later than current processing date, Delete the entry from field 01RCD. The received date is invalid and it appears the incorrect year was used (i.e. 20080115 instead of 20090115) and other information (Julian date, postmark date, and/or signature date) indicates that the received date should be the current year, Change the received date year to the current year. Multiple received dates are on the return, Use the earliest date. -