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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 13. Employment Tax Returns (Cont. 15)

3.12.13  Employment Tax Returns (Cont. 15)

3.12.13.83 
Processing Form 945 Consistency/Math Errors (Priority IV)

3.12.13.83.28  (01-01-2009)
Error Code 115

  1. Field Displayed

    1. CL— Clear Code

    2. 01NC —Name Control

    3. 01NC>>—Name Control–Computer

    4. 01EIN —Employer Identification Number

    5. 01TXP—Tax Period

    6. 01CCC—Computer Condition Codes

    7. 01ARN—Applied Reference Indicator

    8. 01CBI —Designee Checkbox Indicator

    9. 0201— Withheld Tax Amount

    10. 0202— Withheld Backup Amount

    11. 0203— Adjustment to Correct Administrative Error (Rev 2008 or prior)

    12. 0204— Total Tax

    13. 0204>>— Total Tax- Computer

    14. 0205— FTD Credit Claimed

    15. 0205>>—FTD Credit Claimed- Computer

    16. 02B/R—Balance Due/Overpayment

    17. 02B/R>> —Balance Due/Overpayment -Computer

  2. Invalid Condition—Generates an error condition when field(s) 201 or 202 are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Computer Condition Code "E" , "F" , or "S" is present, and the amount of field 02B/R or 02B/R>> is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.13.83.28.1  (01-01-2009)
Correction Procedures

  1. 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 ."

3.12.13.83.29  (01-01-2009)
Error Code 999

  1. Field Displayed

    1. 01TXP—Tax Period

  2. Invalid Condition—Error Code 999 will be generated for all returns in error status at the end of the previous processing year.

3.12.13.83.29.1  (01-01-2009)
Correction Procedures

  1. Since the system will reevaluate the record and set validity and error codes based on the current program, the only correction procedure required for this error is for the tax examiner to transmit the record.

3.12.13.84  (01-01-2009)
Form CT-1 Introduction (Cincinnati Submission Processing Campus Only)

  1. The Form CT–1, Employer's Annual Railroad Retirement Tax Return, is used to collect taxes from employers and their employees to provide retirement benefits for railroad workers in accordance with the Railroad Retirement Tax Act.

  2. The return is filed annually at the end of each calendar year. It is due by the last day of the second month following the period for which it is made.

  3. The processing of Form CT–1 is centralized at the Cincinnati Submission Processing Campus (CSPC) If Form CT-1 returns are received in any other Submission Processing Campus, transship the returns to CSPC.

3.12.13.84.1  (01-01-2009)
Form CT–1 Sections and Fields

  1. The Form CT–1 contains Sections 01, 02 and 03 in 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 CT-1 display.

3.12.13.85  (01-01-2009)
Processing Form CT-1 Field Errors (Priority III)

  1. This section provides procedures for correcting field errors on Form CT–1, (Priority lll).

  2. For an explanation of field errors, see IRM 3.12.13.5.3.

  3. If a dollar amount exceeds the maximum length allowable within a Form CT–1 field, see IRM 3.12.13.5.3 for processing procedures.

3.12.13.86  (01-01-2009)
Section 01 (Form CT-1)

  1. The following sections provide information concerning Form CT-1, Section 01.

    Field Designator Field Length Title of Field Location on Return (Rev Jan 2008)
    RMIT> 11 Remittance Amount Entry on the Balance Due line, line 15
    01NC 4 Name Control/Ck Digits Entity Portion
    01NC>> 4 Name Control-Underprint (Computer Generated) Entity Portion
    (non-correctable field)
    01EIN 9 Employer's Identification Number Entity Portion
    01TXP 4 Tax Period In the upper right portion of the entity area
    01CCC 10 Computer Condition Codes On the bottom margin near the center of return
    01RCD 8 Received Date Middle of Return
    01PIC 1 Penalty & Interest Code Right margin opposite the end of line 14
    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 the CRD to the upper left corner of the return on the left margin.
    01ARN 1 Applied Refund Indicator Bottom right side of the return, beneath line 16
    01CBI 1 Designee Checkbox Indicator Right margin above the third party signature line
    01CBP 5 Designee Checkbox PIN To the right on the third party signature line
    01PSN 9, (a "P" and 8 numerical characters) Paid Preparer's Social Security Number (SSN) or PP Employer's Identification Number (PTIN) Beneath taxpayer's signature line on the right hand side of the Form CT-1
    01PEN 9 Paid Preparer's EIN Beneath Paid Preparer's SSN/PTIN on the right hand side of the Form CT-1.
    01PTN 10 Paid Preparer's Telephone Number Bottom right hand corner of the Form CT-1

    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.

3.12.13.86.1  (01-01-2009)
Field 01NC–Name Control/Check Digits- 4 Positions

  1. The Name Control field is located in the entity section of the return. Each of the four positions must have a letter of the alphabet, a numeric, a hyphen, an ampersand or a blank.

  2. The Check Digits field is located in the Entity Section of the return and is a four position field. There must be blanks in the first two positions and a letter of the alphabet in the third and fourth positions. Check Digits, if available, have priority over the Name Control.

  3. Invalid Conditions—The Name Control field is invalid if:

    1. The first position is not alpha or numeric.

    2. The 2nd, 3rd or 4th is not an alpha, numeric, hyphen, ampersand or blank.

    3. There are any intervening blanks between characters.

3.12.13.86.1.1  (01-01-2009)
Correction Procedures

  1. 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 are 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.

3.12.13.86.2  (01-01-2009)
Field 01NC>>–Name Control/Check Digits-Computer —4 Positions

  1. This field is not transcribed and is computer generated. This is a non-correctable field.

3.12.13.86.3  (01-01-2009)
Field 01EIN–Employers Identification Number (EIN)-9 Positions

  1. The Employer's 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.

  2. Invalid Conditions—The EIN is invalid if:

    1. It is not numeric.

    2. It is less than nine characters.

    3. The first two digits are 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, 80, or 89.

    4. It is all zeros or all nines.

3.12.13.86.3.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return. Correct all transcription and coding errors.

    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– If the EIN changed from the one the taxpayer used, 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 for the correct number.

    2– If data is not available through research, use SSPND with Action Code 351 to allow for additional research.

    3– If more than one number is found, or if you are unable to determine valid EIN, suspend with Action Code 320 for referral to Entity Control.

    4– 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. Enter the assignment date in field 01CRD.

3.12.13.86.4  (01-01-2009)
Field 01TXP–Tax Period- 4 Positions

  1. This field is located in the entity section of the return and consists of the 4 digits of the tax year, YYYY.

  2. Invalid Conditions—This field is invalid if:

    1. It is not all numeric.

    2. It is less than the date of 198212 or greater than the process date.

    3. It is all blank.

    4. The month is other than 12.

3.12.13.86.4.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return.

    IF THEN
    Transcribed incorrectly, Enter the correct tax period from the return.
    The tax period cannot be determined, Process as a current year return.
    The return is for a Non-ADP tax period,

    		 Reject (RJECT) or suspend (SSPND) the record with Action Code 620.
    Multiple tax periods are on the return, Initiate correspondence to the taxpayer. Suspend the record with Action Code 21X.
    The return is for a tax period later than the process date, (e.g. early filed return) 1– If there is no clear indication whether the return is final, treat as unprocessable and initiate correspondence for clarification of the tax period. Suspend with the appropriate Action Code 21X.

    2– If the return shows an indication of a final return, or based on the correspondence sent (in item 1 above), you receive a reply that the return is a final return. Delete the Received Date and enter CCC "F" in field 01CCC and on the return.

    3– Otherwise, suspend (SSPND) the record with Action Code 480.

3.12.13.86.5  (01-01-2009)
Field 01CCC–Computer Condition Code (CCC)- 10 Positions

  1. This field is located on the bottom margin near the center of the return. CCCs identify a special condition or computation for the computer. See IRM 3.12.13.9 for a description of the codes and their use.

  2. Invalid Conditions—This field is invalid if:

    1. The entry is other than "C" , "D" , "E" ,"F" , "G" , "J" , "M" , "P" , "O" , "R" , "S" , "W" , "X" , "3" , "4" or "7" .

    2. CCC "G" is present and any other CCC except "W" or "3" is present.

    3. CCC "E" and "F" are used together.

    4. CCC "E" and "S" are used together.

    5. CCC "7" is present and CCC "D" and "R" are present.

    6. CCC "4" is present and CCC "R" is present.

3.12.13.86.5.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return.

    IF THEN
    Transcribed incorrectly, Enter the correct CCC from the return.
    Other CCCs are present with the CCC "W" , "3" and"G" , Delete the other codes if CCC "G" is needed.
    CCC "G" is not needed, Delete the CCC "G" and leave the other codes.
    Both CCC "E" and"F" are present, Delete the incorrect CCC.
    CCC "E" and "S" are used together and there is a negative (minus) amount in field 02B/R, Enter the Correct CCC in field 01CCC.
    CCCs"D" and "R" are present with CCC "7" , Delete the incorrect CCC entry.
    Both CCC "4" and "R" are present, Delete the incorrect CCC.

3.12.13.86.6  (01-01-2009)
Field 01RCD–Received Date- 8 Positions

  1. This field is date stamped or edited in 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 error condition.

  2. Invalid Conditions—This error condition will generate if:

    1. It is not in YYYYMMDD format.

    2. Prior to 19830101,

    3. Later than the current processing date, or

    4. 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

3.12.13.86.6.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return.

    IF THEN
    Transcribed incorrectly, Enter the correct received date from the return to field 01RCD.
    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 not present, (i.e. not stamped on the return or a valid handwritten Received Date is not present.) 1–Determine the Received Date using the following priority when one is needed but is not stamped on the return or a valid handwritten Received Date is not present.

    1. Earliest legible U.S. Post Office, Private Delivery Service, or foreign postmark

    2. 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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. Revenue Officer's or other IRS official's signature date.

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

    5. DLN Julian Date less 10 days

    6. Current date less 10 days



    2– Enter the correct Received Date in 01RCD.
    The Received Date is invalid and it appears that the incorrect year was used (i.e. 20080115 instead of 20090115), and other information (Julian date, postmark date, and/or signature date) indicates the received date should be a current year. Change the received date year to the current year.
    Multiple dates are on the return, Use the earliest date.

3.12.13.86.7  (01-01-2009)
Field 01PIC–Penalty and Interest Code (P/I)- 1 Position

  1. This field is located on the right margin opposite the end of line 14. The Penalty and Interest alerts the computer to perform a computation for penalty and interest when it would not normally do so.

  2. Invalid Condition—This field is invalid if the entry in this field is other than "1" or blank.

3.12.13.86.7.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return.

    IF THEN
    Transcribed incorrectly, Enter the correct entry from the return.
    The code is not appropriate, Delete the field entry.

3.12.13.86.8  (01-01-2009)
Field 01CRD- Correspondence Received Date (CRD)— 8 Positions

  1. This field is used as a second date in computing interest on overpayments. When all the positions in the field are blank, it does not cause an invalid condition.

  2. The Correspondence Received Date was edited to the upper left corner of the return.

  3. Code and Edit is no longer required to edit the Correspondence Received Date to the return.

  4. However, if a field error generates, follow the correction procedures below.

  5. Invalid Conditions:

    • Not numeric.

    • Less than 8 numerics.

    • Not in "YYYYMMDD" format.

    • Not in the valid month or day range.

    • The same as, or prior to, the return due date.

    • Greater than the current date.

3.12.13.86.8.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display with the return.

    IF THEN
    Transcribed incorrectly, Enter the correct CRD from the correspondence.
    The taxpayer reply is by Fax, Use the following priority to determine the CRD:

    • Correspondence Received Date

    • Date the reply was faxed,

    • Date entered on the fax cover sheet by taxpayer

    • Current date
    The taxpayer replies, (i.e. other than fax) Use the following priority to determine the CRD:

    • Correspondence Received Date

    • Postmark date on the reply envelope

    • Current date.
    The date is illegible, Check the attached correspondence which bears a received date stamp or aForm 6800-A, Request for Missing Information or Papers to Complete Return, for the correct date.
    More than one CRD is stamped or written. Use the earliest date as the CRD. Line out all other CRDs.
    A date cannot be determined, Use current date minus 10 days.
    There was no reply from the taxpayer. Enter a "3" in the CCC field and transcribe.

3.12.13.86.9  (01-01-2009)
Field 01ARN–Applied Refund Indicator- 1 Position

  1. This field is used to indicate that the taxpayer has requested that an overpayment of $1.00 or more be applied as a credit elected or refunded.

  2. The field is located on the right margin opposite line 16 on Form CT-1.

  3. Invalid Condition—This field is invalid :

    1. If it is not blank or has an entry other than "2" .

    2. If CCC "F" is present and the field is not blank .

3.12.13.86.9.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return.

    IF THEN
    An invalid code is present, Enter the correct entry from the return. The appropriate codes are:
    •"2" –"Refunded" box is checked.

    •"blank" – Neither box is checked, or both the "Applied to next return" and "Refunded" boxes are checked, or the "Applied to next return" box is checked.

3.12.13.86.10  (01-01-2009)
Field 01CBI–Designee Checkbox Indicator- 1 Position

  1. This field is located at the bottom of the return above the signature line for the third party designee.

  2. If the taxpayer checks only the "Yes" box, ISRP will input the indicator. Code and Edit is no longer required to edit the margin.

  3. There are validity checks on the field, but the field is not correctable. Valid entries are "1" or blank.

  4. Invalid Conditions: If the value is other than "1" or blank.

3.12.13.86.10.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return.

    IF THEN
    The value is other than "1" or blank, Delete the field 01CBI. Continue processing.

3.12.13.86.11  (01-01-2009)
Field 01CBP–Designee Checkbox PIN- 5 Positions

  1. The Third Party Designee Identifying Number (PIN) is comprised of any 5 alpha (i.e. A to Z), numeric (e.g. 0 to 9), or combination of, characters chosen by the taxpayer. The field has no validity or consistency checks, and is not correctable. The Designee Checkbox PIN is located on the right side of the Third Party Designee line, which is above the taxpayer's signature line at the bottom of the return.

  2. The Third Party Designee Identifying Number chosen at random by the taxpayer represents only the tax period and return on which it appears. On all future filings, the taxpayer can either keep or change the number.

3.12.13.86.12  (01-01-2009)
Field 01PSN- Paid Preparer's Social Security Number (SSN) or Tax Identification Number (PTIN) — 9 Positions

  1. The Paid Preparer's Social Security Number (SSN) or Tax Identification Number (PTIN) is located at the bottom of Form CT-1.

  2. If the Paid Preparer entered a Social Security Number (SSN) on the return, it will appear on the ERS display as nine characters in SSN format, (e.g. xxx-xx-xxxx).

    Note:

    If the Paid Preparer information is present, either field 01PSN or 01PEN should have an entry. Only one of these fields is required.

  3. The field can be blank, or it can be all numeric, or the field may contain a "P" , (e.g. PXXXXXXXX) followed by eight numbers.

  4. Invalid Conditions-

    1. If the Preparer's SSN is present, it cannot be all zeroes or nines.

    2. An entry cannot be less than nine characters.

    3. As a PTIN, the "P" cannot be followed by eight zeros or eight nines.

3.12.13.86.12.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return.

    IF THEN
    The Paid Preparer SSN on the return is invalid, Do not attempt to correct the taxpayer's information. Blank field 01PSN.

3.12.13.86.13  (01-01-2009)
Field 01PEN- Paid Preparer's EIN - 9 Positions

  1. The Preparer EIN is transcribed from the EIN box in the Paid Preparer Section on Form CT-1. Field 01PEN can be blank, or it can be all numeric.

    Note:

    If the Paid Preparer information is present, either field 01PSN or 01PEN should have an entry. Only one of these fields are required,

  2. Invalid Conditions:The Preparer's EIN must be a nine-digit numeric number. This field is invalid if:

    1. The EIN is all zeroes or all nines.

    2. The first two digits are invalid for field 01EIN, (See IRM 3.12.13.86.3.1).

3.12.13.86.13.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return.

    IF THEN
    The Preparer EIN on the return is invalid, Do not attempt to correct the taxpayer's information. Delete field 01PEN.

    IF THEN
    The Preparer EIN on the return is invalid, Do not attempt to correct the taxpayer's information. Delete field 01PEN.

3.12.13.86.14  (01-01-2009)
Field 01PTN — Paid Preparer's Telephone Number - 10 Positions

  1. The Preparer's Phone Number is located below the ROFTL on Form CT-1.

  2. The Paid Preparer's Telephone Number should be shown as 10 characters. Only numerical characters (e.g. 0 through 9) are valid for this field.

    1. If the Paid Preparer's Number is incomplete, illegible, or less than 10 digits review the return and attachments. If unable to determine a complete or legible Paid Preparer Telephone Number, blank the field from the display screen.

    2. If the Paid Preparer Telephone Number has more than 10 digits, only the first 10 digits will be captured.

3.12.13.86.14.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display against the return. Correct all transcription or coding errors.

    IF THEN
    The Paid Preparer's Telephone Number is incomplete, illegible, or less than 10 digits, 1- Review the return and attachments for a complete telephone number.

    2- If a number cannot be located, delete the field on the screen display.
    —If a number is located, enter the complete telephone number on the screen display.
    The return is for a tax period prior to 200112, Blank the field. The tax period precedes the addition of the preparer telephone number to the Form CT-1.

3.12.13.87  (01-01-2009)
Section 02 (Form CT-1)

  1. The following section provides information concerning Form CT-1, Section 02.

    Field Designator Field Length Title of Field Location on Return (Rev. 01–2008)
    0201 13 Employer Tax (Wages)- Tier 1 Line 1
    0201>> 13 Employer Tax (Wages) -Tier 1 (Computer Generated) Line 1
    (non-correctable field)
    0202 13 Employer Medicare (Wages)- Tier I Line 2
    0202>> 13 Employer Medicare (Wages)- Tier I (Computer Generated) Line 2
    (non-correctable field)
    0203 13 Employer Tax (Wages)- Tier 2 Line 3
    0203>> 13 Employer Tax (Wages)- Tier 2 (Computer Generated) Line 3
    (non-correctable field)
    0204 13 Employee Tax (Wages)- Tier 1 Line 4
    0204>> 13 Employee Tax (Wages)- Tier I (Computer Generated) Line 4
    (non-correctable field)
    0205 13 Employee Medicare (Wages)- Tier I Line 5
    0205>> 13 Employee Medicare (Wages)- Tier I Line 5
    (non-correctable field)
    0206 13 Employee Tax (Wages)- Tier 2 Line 6
    0206>> 13 Employee Tax (Wages)- Tier 2 (Computer Generated) Line 6
    (non-correctable field)
    0207 13 Employer Tax (Sick Pay)- Tier 1 Line 7
    0207>> 13 Employer Tax (Sick Pay)- Tier 1 (Computer Generated) Line 7
    (non-correctable field)
    0208 13 Employer Medicare (Sick Pay)- Tier 1 Line 8
    0208>> 13 Employer Medicare (Sick Pay)- Tier 1 (Computer Generated) Line 8
    (non-correctable field)
    0209 13 Employee Tax (Sick Pay) -Tier 1 Line 9
    0209>> 13 Employee Tax (Sick Pay) -Tier 1 (Computer Generated) Line 9
    (non-correctable field)
    0210 13 Employee Medicare (Sick Pay) -Tier 1 Line 10
    0210>> 13 Employee Medicare (Sick Pay) -Tier 1 (Computer Generated) Line 10
    (non-correctable field)
    0211>> 13 Total Tax -Wages (Computer Generated) Line 11
    (non-correctable field)
    0212 10 Adjustment Based on Compensation Line 12
    0213 13 Total Tax -Taxpayer Line 13
    0213>> 13 Total Tax-Computer (Computer Generated) Line 13
    (non-correctable field)
    0214 13 FTD Credit Claimed Line 14
    02B/R 11 Bal.Due/Overpayment-Taxpayer Line(s) 15 and/or 16
    02B/R>> 11 Bal.Due/Overpayment-Computer (Computer Generated) Line(s) 15 and/or 16
    (non-correctable field)
    02FD 10 FTD Penalty-Taxpayer On the right margin opposite the "Final return" check box
    02FD>> 10 FTD Penalty-Computer On the right margin opposite the "Final return" check box
    (non-correctable field)

3.12.13.87.1  (01-01-2009)
Fields 0201, 0202, 0203, 0204, 0205, and 0206– Employer or Employee Wages-13 Positions

  1. These fields are located on lines 1, 2, 3, 4, 5 and 6, Form CT–1 to the right of the dollar sign. The entries represent the amount of wages paid by the employer to the employee(s) who are subject to Railroad Retirement tax. Separate fields are shown to compute the employer and employee(s) portions of the Railroad Retirement tax. The entries are always a positive amount and shown as dollars and cents.

  2. Invalid Condition—These fields are invalid if not all numeric, or if any field is blank.

3.12.13.87.1.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return.

    IF THEN
    Transcribed incorrectly, Enter the correct entry to the appropriate field from the return.

3.12.13.87.2  (01-01-2009)
Field 0201>>–Employer Taxes (Wages) –Tier I-Computer—13 Positions

  1. This field is not a transcribed field but is computer generated. This is a non–correctable field.

3.12.13.87.3  (01-01-2009)
Field 0202>>–Employer Medicare Tax (Wages) –Tier I-Computer—13 Positions

  1. This field is not a transcribed field but is computer generated. This is a non–correctable field.

3.12.13.87.4  (01-01-2009)
Field 0203>>–Employer Taxes (Wages) –Tier II- Computer —13 Positions

  1. This field is not a transcribed field but is computer generated. This is a non–correctable field.

3.12.13.87.5  (01-01-2009)
Field 0204>>–Employee Taxes (Wages)– Tier -Computer—13 Positions

  1. This field is not a transcribed field but is computer generated. This is a non–correctable field.

3.12.13.87.6  (01-01-2009)
Field 0205>>–Employee Medicare Tax–Tier 1-Computer —13 Positions

  1. This field is not a transcribed field, but is computer generated. This is a non-correctable field.

3.12.13.87.7  (01-01-2009)
Field 0206>>–Employee Taxes (Wages)– Tier II-Computer—13 Positions

  1. This field is not a transcribed field, but is computer generated. This is a non-correctable field.

3.12.13.87.8  (01-01-2009)
Field 0207– Employer Tax (Sick Pay)– Tier I—13 Positions

  1. This field is located on line 7, Form CT-1 to the right of the dollar sign. This figure is always a positive amount and is shown as dollars and cents.

  2. Invalid Condition—This field is invalid if it is not all numeric.

3.12.13.87.8.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display with the return.

    IF THEN
    Transcribed incorrectly, Enter the correct entry from the return.

3.12.13.87.9  (01-01-2009)
Field 0207>>–Employer Tax (Sick Pay)– Tier I-Computer— 13 Positions

  1. This field is not a transcribed field, but is computer generated. This is a non-correctable field.

3.12.13.87.10  (01-01-2009)
Field 0208– Employer Medicare Tax (Sick Pay)– Tier 1-13 Positions

  1. This field is located on line 8, Form CT-1 to the right of the dollar sign. This figure is always a positive amount and is shown as dollars and cents.

  2. Invalid Condition—This field is invalid if it is not all numeric.

3.12.13.87.10.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display with the return.

    IF THEN
    Transcribed incorrectly, Enter the correct entry from the return.

3.12.13.87.11  (01-01-2009)
Field 0208>>–Employer Medicare Tax (Sick Pay)– Tier 1- Computer— 13 Positions

  1. This field is not a transcribed field but is computer generated. This is a non-correctable field.

3.12.13.87.12  (01-01-2009)
Field 0209– Employee Tax (Sick Pay)–Tier I- 13 Positions

  1. This field is located on line 9, Form CT-1 to the right of the dollar sign. This figure is always a positive amount and is shown as dollars and cents.

  2. Invalid Condition—This field is invalid if it is not all numeric.

3.12.13.87.12.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return.

    IF THEN
    Transcribed incorrectly, Enter the correct entry from the return.

3.12.13.87.13  (01-01-2009)
Field 0209>>–Employee Tax (Sick Pay)– Tier I-Computer —13 Positions

  1. This field is not a transcribed field, but is computer generated. This is non-correctable field

3.12.13.87.14  (01-01-2009)
Field 0210– Employee Medicare Tax (Sick Pay)– Tier 1-13 Positions

  1. This field is located on line 10, Form CT-1 to the right of the dollar sign. This figure is always a positive amount and is shown as dollars and cents.

  2. Invalid Condition—This field is invalid if it is not all numeric.

3.12.13.87.14.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return.

    IF THEN
    Transcribed incorrectly, Enter the correct entry from the return.

3.12.13.87.15  (01-01-2009)
Field 0210>>–Employee Medicare Tax (Sick Pay)– Tier I-Computer—-13 Positions

  1. This field is not a transcribed field, but is computer generated. This is non-correctable field

3.12.13.87.16  (01-01-2009)
Field 0211>>- Total Tax Based on Compensation- Computer —13 Positions

  1. This field is not a transcribed field, but is computer generated. The entry represents the computed total tax of fields 0201 through 0210. This is non-correctable field.

3.12.13.87.17  (01-01-2009)
Field 0212– Adjustment Based on Compensation -10 Positions

  1. This field is located on line 12, Form CT–1. This amount may be either a positive or negative amount and is shown as dollars and cents.

  2. Invalid Condition—This field is invalid if it is not all numeric.

3.12.13.87.17.1  (01-01-2009)
Correction Procedures

  1. Compare the screen display and the return.

    IF THEN
    Transcribed incorrectly, Enter the correct entries from the return.


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