- 3.12.14.18 Priority IV Errors – Error Codes 001 Through 999
- 3.12.14.19 Manual Computation Instructions
- Exhibit 3.12.14-1 Form 1041 (U.S. Income Tax Return for Estates and Trusts) – Field Designators
- Exhibit 3.12.14-2 Schedule I (Form 1041) Alternative Minimum Tax (AMT)
- Exhibit 3.12.14-3 Schedule D, Form 1041, (Capital Gains and Losses) – Field Designators
- Exhibit 3.12.14-4 Form 4952 (Investment Interest Expense Deduction) – Field Designators
- Exhibit 3.12.14-5 Schedule H, Form 1040 (Household Employment Taxes) – Field Designators
- Exhibit 3.12.14-6 Form 3800 (General Business Credit)
- Exhibit 3.12.14-7 Form 4136 (Fuel Tax Credit)
- Exhibit 3.12.14-8 Schedule K-1 (Beneficiary's Share of Income, Deductions, Credits, etc.)
- Exhibit 3.12.14-9 Tax Rates (Form 1041)
- Exhibit 3.12.14-10 Bankruptcy Estate Tax Rate Schedule
- Exhibit 3.12.14-11 Prior Year Conversion Chart – Form 1041
- Exhibit 3.12.14-12 Prior Year Conversion Chart for 1041 Sch D
- Exhibit 3.12.14-13 Form 4136 - Prior Year Conversion Chart
- Exhibit 3.12.14-14 Brief Error Code Listing for Form 1041
- Exhibit 3.12.14-15 Taxpayer Notice Codes for Form 1041
- Exhibit 3.12.14-16 ERS Action Codes
- Exhibit 3.12.14-17 Statutory Credits
- Exhibit 3.12.14-18 Form 1041-QFT (U.S. Income Tax Return for Qualified Funeral Trusts) – Field Designators
- Exhibit 3.12.14-19 Form 1041-N (U.S. Income Tax Return for Electing Alaska Native Settlement Trusts) – Field Designators
- Exhibit 3.12.14-20 "No Reply" Procedures
- Exhibit 3.12.14-21 General Definitions
- Exhibit 3.12.14-22 Major City Codes & ZIP Codes Chart
- Exhibit 3.12.14-23 State Code/ZIP Code Chart
- Exhibit 3.12.14-24 Error Code 026 Flowchart – Error Correction Procedures
- Exhibit 3.12.14-25 Error Code 026 Flowchart – Suspense Correction Procedures
- Exhibit 3.12.14-26 U.S. Possessions/Territories State Abbreviations and ZIP Codes
- Exhibit 3.12.14-27 Foreign Country Codes
- Exhibit 3.12.14-28 Province, State and Territory Abbreviations
- Exhibit 3.12.14-29 Form 8913 (Credit for Federal Telephone Excise
- Exhibit 3.12.14-30 Telephone Excise Tax Credit - Correspondence
- Exhibit 3.12.14-31 Telephone Excise Tax Credit - Disallowance
-
Error Code 896 will generate when the Total Payments claimed by the taxpayer differ from Total Payments – Computer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Tax Due/Overpayment is in error.
-
If the invalid condition is associated with the reporting of Household Employment Tax on Line 6 of Schedule G (Form 1041), See IRM 3.12.14.15. (Section 07) and See IRM 3.12.14.18.50. (Error Code 884 – Field 05G06).
-
If the invalid condition is associated with Non-Business Credits: Qualified Electric Vehicle Credit (Form 8834), Non-conventional Source Fuel Credit (Form 8907 - Tax year 2005 only), Alternative Motor Vehicle Credit (Form 8910), Alternative Fuel Vehicle Refueling Property Credit (Form 8911) or Section 29, See IRM 3.12.14.13.8. (Field 05G2B).
-
-
Field 05G2B (Other Non-business Credits):
-
Transcribed from Line 2b of Schedule G (Form 1041).
-
Line 2b is used to claim Other Non-Business Credits: Qualified Electric Vehicle Credit (Form 8834), Non-conventional Source Fuel Credit (Form 8907 - Tax year 2005 only), Alternative Motor Vehicle Credit (Form 8910), Alternative Fuel Vehicle Refueling Property Credit (Form 8911) or Section 29.
-
Filers must attach a form to Form 1041 to verify the credit amount claimed.
-
-
Correct all misplaced entries, coding errors, and transcription errors.
-
Field 0525 – Transcribed from Line 25 of Form 1041. This field is the total of Fields 0524C>, 0524D, 0524E, 0524F and Sections 15, 16, 17 and 18.
If... Then... Field 0525 contains an entry, but there are no entries in Fields 0524A through 0524F and in Sections 15,16, 17 and 18. Enter the amount in Field 0524A. An entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 24h but no entry is present on Line 24f. 1) Enter the amount in Field 0524F if Form 2439 is attached.
2) If Form 3800 is not attached, enter the amount in Field 0524F.An entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 24h but no entry is present on Line 24f. SSPND 211 Correspond using the appropriate paragraph for the missing information.
• Upon reply, continue processing based on the information received.
• If no reply, "X" the amount present on Line 24h of Form 1041, enter "3" in Field 01CCC and assign TPNC 43. -
Field 0524A – Transcribed from Line 24a of Form 1041.
-
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
-
-
Field 0524B – Transcribed from Line 24b of Form 1041. This field displays the amount of Estimated Tax Payments to be allocated among the beneficiaries.
-
The amount allocated cannot exceed the amount in Field 0524A.
-
-
Field 0524C> – This is a computer-generated field and is determined by subtracting Field 0525B from Field 0524A.
-
If Error Code 896 displays because Field 0524B was reduced, assign TPNC 90 with the following literal:
"THE AMOUNT YOU CREDITED TO BENEFICIARIES EXCEEDED YOUR ESTIMATED TAX PAYMENT AMOUNT. THEREFORE, WE REDUCED THAT AMOUNT TO AGREE WITH THE ACTUAL ESTIMATED TAX PAYMENT AMOUNT."
-
-
Field 0524D – Transcribed from Line 24d of Form 1041. This amount is based on amounts paid with Extension Form 7004.
-
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
-
-
Field 0524E –Transcribed from Line 24e of Form 1041.
-
Amounts claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ must be supported by Form W–2, W–2G, 1099R, and/or a supporting statement.
If... Then... An entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 24e but a supporting form or statement is not attached SSPND 211. Exception:
Do not correspond if the "Form 1099" box is checked or "FORM 1099" is notated on the return.
• Upon reply, continue processing based on the information received.
• If no reply, delete the amount in Field 0524E, enter "3" in Field 01CCC, and assign TPNC 43.An entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 24e but a supporting form or statement is not attached Continue processing. Note:
If backup withholding is claimed on Form W–2, W–2G, 1099R, and/or a supporting statement, that amount should also be included on Line 24e and in Field 0524E.
-
-
Field 0524F – Transcribed from Line 24f of Form 1041. Amounts claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ must be supported by Copy B of Form 2439.
If... Then... An entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 24f but Form 2439 is not attached SSPND 211.
• Upon reply, continue processing based on the information received.
If no reply, delete the amount in Field 0524F, enter "3" in Field 01CCC, and assign TPNC 40.An entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is present on Line 24f but Form 2439 is not attached GTSEC 05, ensure that the amount on Line 24f has been entered in Field 0524F and continue processing. -
Sections 15, 16, 17 and 18 (Gas and Oil Credits) – Field 15A01 through 18C07:
-
The total of the fields in Sections 15, 16, 17 and 18 is claimed on Line 24g of Form 1041 and must be supported by Form 4136.
If... Then... An entry is present on Line 24g but Form 4136 is not attached SSPND 211.
• Upon reply, continue processing based on the information received.
• If no reply, enter "3" in Field 01CCC; and assign TPNC 40.Form 4136 is attached and Sections 15, 16, 17 and 18 are present but the taxpayer is not claiming the credit on Line 24g of Form 1041 DLSEC Sections 15, 16, 17 and 18. -
Effective August 1, 1996, the Diesel Powered Highway Vehicle Credit was repealed. The Form 1041 computer program disallows this credit (CRN 318) if claimed on Form 1041 with a Tax Period Ending of 199708 or subsequent. This will result in a math error:
1. Delete the entries from the CRN and the credit amount fields. 2. Assign TPNC 90 with the following literal: "WE COMPUTED YOUR RETURN WITHOUT APPLYING YOUR DIESEL-POWERED HIGHWAY VEHICLE FUEL CREDIT. THIS CREDIT IS NOT VALID FOR TAX PERIODS AFTER 199707." -
-
Field 05TET - Transcribed from the dotted portion to the left of Line 25 of Form 1041. Amounts claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ must be supported by Form 8913.
Caution:
This credit is available for tax periods ending 200612 through 200711 only.
If... And... Then... The entry present on Line 05TET ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ but Form 8913 is not attached. the taxpayer failed to reply to correspondence for Form 8913 -
Enter .01 in Field 05TRV.
-
Assign TPNC 89.
A reply was received the taxpayers figures on Form 8913 are different than Field 05TET -
Enter total TETR amount from Form 8913 in Field 05TRV.
-
Assign TPNC 88.
-
-
Examples of Other Taxes are: Forms 4970, 8621, 8697; Section 453A(C); Section 641(C); Section 644; Section 1291; or "Small Business Trust" (a.k.a.: "Electing Small Business Trust" or "ESBT" ). If present, input to Field 05MCT.
-
Error Code 902 will display as follows:
Field
DesignatorField Name TPNC Taxpayer Notice Code 05B/D Tax Due/Overpayment >>>> Tax Due/Overpayment – Computer 05QTX QFT Tax 05QC QFT Credits 0523 Total Tax >>>> Total Tax – Computer 0525 Total Payments >>>> Total Payments – Computer 0526 Estimated Tax Penalty 0529A Credit Elect 0529B Refund
-
Error Code 902 will generate when the Tax Due/Overpayment claimed by the taxpayer differs from Tax Due/Overpayment—Computer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
If the invalid condition is in any way associated with the reporting of Household Employment Tax on Line 6 of Schedule G (Form 1041), See IRM 3.12.14.15. (Section 07) and See IRM 3.12.14.18.50. (Error Code 884 – Field 05G06).
Reminder:
Expediting refund returns is critical, if the 45-day interest free period is about to expire.
See IRM 3.12.14.7.11.
-
-
Correct all misplaced entries, coding errors, and transcription errors. Also check all attachments and Form 1041 entries to ensure that all amounts were brought forward correctly.
-
If amounts are present in any of Fields 0523 through 0526 and Field 05B/D is blank, enter the computer underprint amount in Field 05B/D.
-
Amounts for penalties and/or interest should not be included in Field 05B/D unless it is for Estimated Tax (ES) Penalty.
Exception:
ES penalty for Form 1041-N is entered in the bottom margin of Form 1041-N. If the ES penalty is included in Field 0523, reduce Field 0523 by the ES penalty amount.
-
If the ES Penalty amount is present on Line 26 but has not been included in Fields 0526 and 05B/D, the amount may have been waived. Code & Edit may have "X" 'd out the amount and EC 902 occurred as a result. Correct as follows:
-
Review Box "D" (Date Entity Created) in the upper right corner of Form 1041.
If... Then... The Tax Period Ending is within two years after the Date Entity Created Assign TPNC 44. The Tax Period Ending is not within two years after the Date Entity Created but the amount of ES Penalty is present in Field 0526 but not in Field 05B/D Add the ES Penalty to the amount in Field 05B/D. The Tax Period Ending is not within two years after the Date Entity Created and the amount of ES Penalty is not present in Field 0526 and is not included in Field 05B/D Change Field 05B/D to agree with the underprint amount. Note:
For Tax Periods 198712 to 198811, the ES Penalty was waived. If EC 902 is displayed because the taxpayer has claimed an amount for ES Penalty, assign TPNC 44.
-
-
If all necessary corrections have been made and there is still a difference ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ between the taxpayer's and the computer's figures, assign TPNC 10.
-
Error Code 903 will display as follows:
Field
DesignatorField Name 01RDD> Return Due Date – Computer 01CCC Computer Condition Code 0526 Estimated Tax Penalty 05B/D Tax Due/Overpayment >>>> Tax Due/Overpayment – Computer 0529A Credit Elect 0529B Refund
-
Error Code 903 will generate when the Refund amount (minus the Credit Elect amount) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
Correct all misplaced entries, coding errors, and transcription errors.
-
Determine if a manual refund is present:
If... Then... TC 840 has posted (or is pending) to BMFOL or TXMOD or Form 3753 or 5792 is attached Enter CCC "O" in Field 01CCC. There is no indication that a manual refund has been issued -
SSPND 341 (Manual Refund).
-
Flag the return for issuance of a manual refund.
-
-
Error Code 904 will display as follows:
Field
DesignatorField Name RMIT> Remittance 01TXP Tax Period 01CCC Computer Condition Code 05QTX QFT Taxes 05QC QFT Credits 0523 Total Tax 05B/D Tax Due/Overpayment >>>> Tax Due/Overpayment – Computer Note:
The literal "SECTION 05 NOT PRESENT" will display if no entries are present in Section 05.
-
Error Code 904 will generate when Total Tax is blank and either of the following conditions are present:
-
A remittance amount is present; or
-
The RRPS/ISRP indicator is present.
Note:
If the invalid condition is in any way associated with the reporting of Household Employment Tax on Line 6 of Schedule G (Form 1041), See IRM 3.12.14.15. (Section 07) and See IRM 3.12.14.18.50. (Error Code 884 – Field 05G06)
-
-
Correct all misplaced entries, coding errors, and transcription errors.
-
Check for a taxpayer explanation of the payment received.
If... Then... The remittance amount equals the refund amount in Field 05B/D, -
Change Field 05B/D to become positive.
-
When EC 902 generates, assign TPNC 10.
Taxpayer states that the amount is for "PENALTY AND INTEREST" or the penalty and interest are present with a zero balance on a remittance return, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 0523 and 05B/D. No entries are present in Field RMIT> and Field 05B/D but the literal "RPS" is present on the top line of the screen display, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ No data is present, the taxpayer does not give an explanation for the remittance amount or indicates that it belongs on another tax module, SSPND 351. -
-
If no data is found, the tax examiner working the suspense inventory will correspond with the taxpayer. If no data is present and you can determine where to apply the remittance amount:
-
Enter "X" in Field 01CCC.
-
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
-
Prepare Form 3465 to indicate the amount and module to which the credit should be applied.
-
Notate "FORM 3465 PREPARED" on Form 1041.
-
Forward the return to Adjustments (follow local procedures).
-
-
Error Code 999 will display as follows:
Field
DesignatorField Name 01TXP Tax Period
-
Error Code 999 will generate for all returns that are in error status at the end of the processing year.
-
General Information -
-
For tax returns filed with tax period ending 200612 through 200711, a refund for the federal telephone excise tax paid on long-distance service may be claimed.
-
The credit claimed is for the tax paid on service that was billed after February 28, 2003 and before August 1, 2006.
-
Trusts claiming this credit must complete and submit Form 8913 (Credit for Federal Excise tax Paid) with their tax return.
-
-
Fields Displayed - Error Code 074 will display as follows:
Field Designator Field Name CL X Clear Code 01TXP Tax Period 05TET Telephone Excise Tax Refund 05TC> Total Telephone Excise Tax Refund - Computer 05TRV TETR Credit Verified 20TTR Telephone Excise Tax Refund 20TTI Telephone Excise Tax Credit Interest -
Invalid Condition - Error Code 074 will generate when any of the following conditions is present:
-
Tax period is before 200612 or after 200711.
-
There are entries in Fields 20TTR and 20TTI and there is no entry in Field 05TET
-
Field 20TTI is greater than Field 05TET and the total claimed is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
The transcribed amount for telephone excise tax refund amount (on return) differs from the computer amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
-
-
Correction Procedures:
-
Correct all misplaced entries and transcription errors.
-
Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.
-
If the tax period was entered incorrectly, enter the correct tax period in Field 01TXP.
If... Then... Tax period is prior to 200612 or after 200711 and is not an "initial" or "final" return, 1) Enter $.01 in Field 03TRV.
2) Send 105C letter explaining that the credit cannot be claimed on a return other than tax year 2006. ( See Exhibit 3.12.14-31.)The return is a "final" return and the normal tax period ending date is 200612 through 200711 Enter Field 05TET amount in Field 05TRV The return is a "final" return and the normal tax period ending date is prior to 200612 or after 200711 1) Enter $.01 in Field 05TRV.
2) Send 105C letter explaining that the credit cannot be claimed on a return other than tax year 2006. ( See Exhibit 3.12.14-31.)The return is an "initial" return and the tax period is not prior to 200612 or after 200711 1) Research IDRS (INOLE) to determine if account was established prior to or during the allowable period (200304 through 200607) or prior year filings. Account was established prior to or during allowable period (200304 through 200607) Enter "C" in the clear field. No record of account prior to or during allowable period (200304 through 200607) 1) Enter $.01 in Field 03TRV.
2) Send 105C letter explaining that the credit cannot be claimed since the business was not established prior to or during the allowable period. ( See Exhibit 3.12.14-31.) -
If Form 8913 is attached and the combined amount was not shown on the dotted portion to the left of Line 25 of Form 1041, Line 14 of Form 1041-QFTor Line 15 of Form 1041-N, enter the amount from Field 05TC> in Field 05TET .
-
If Form 8913 is attached and Field 20TTI is greater than Field 05TET, correspond to inform the taxpayer that the interest amount cannot be more than the excise tax paid and request a corrected Form 8913.
If... Then... Reply is received 1) Compare Form 8913 to entries in Fields 20TTR and 20TTI.
2) If different, enter total from corrected Form 8913 in Field 05TRV.Note:
If Error Code 074 reappears, enter "C" in clear field.
3) If the amounts are the same, enter "C" in clear field.No reply received Enter "C" in clear field. -
If the computer amount (Field 05TC>) differs from the transcribed amount (Field 05TET on Form 1041≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , correspond and request a corrected Form 8913. ( See Exhibit 3.12.14-30.)
If... Then... Reply is received 1) If different, enter total from corrected Form 8913 in Field 05TRV.
2) If the amounts are the same, enter "C" in clear field.No reply received 1) Enter Field 05TC> amount in Field 05TRV.
2) Send 106C letter advising the claim was partially not allowed because the refund amount was not computed correctly. ( See Exhibit 3.12.14-31.)Caution:
DO NOT send the 106C letter if the amount in Field 05TC is greater than Field 05TET
3) Enter "C" in the clear field. -
If Form 8913 is not attached, correspond and request a completed Form 8913. ( See Exhibit 3.12.14-30.)
If... Then... Reply is received Enter total from Form 8913 in Field 05TRV. No reply received 1) Enter $.01 in Field 05TRV.
2) Send 105C letter stating claim for refund was not allowed because a Form 8913 was not received. ( See Exhibit 3.12.14-31.)
-
-
The computer will accurately compute the Tax on most returns if they have been properly filled out, edited, and transcribed. However, manual computation of Tax is occasionally needed to provide accurate settlement of tax returns.
-
Enter the manually computed Gross Tax in Field 05GVT.
-
-
Some of the reasons manual computation may be required are:
-
Short Period Returns (Initial or Final);
-
Short Period Returns (Change of Accounting Period);
-
52-53 Week Tax Period Filers;
-
Rate Reduction Credit;
-
Tax Periods Ending 197105 and prior;
-
Form 4726 for Tax Periods 198212 and prior; and
-
Settlement Fund Returns.
-
-
To determine the Tax Rates for Short Period Returns that straddle two separate years, See Exhibit 3.12.14-9.
Note:
In the case of a taxpayer error on a manual computation return, if the tax examiner's computation disagrees with both the computer-generated amount and the taxpayer's amount, the "Rule of Two" is not satisfied until a second examiner's computation arrives at the same results as the first examiner's computation.
-
If an "Initial" or "Final" return appears on the screen because a taxpayer used a different Tax Rate, verify the Tax computation.
-
Determine the Tax Rate based on the year in which the short period begins.
If... Then... The short period begins and ends in the same calendar year Manually compute Tax (including Schedule D Tax). Example:
If the period covered by the return is February 1988 through June 1988, the Tax will have to be manually verified using the Tax Rate Schedule for Tax Periods 198812 through 198911. In this case, the computer-generated Tax will be incorrect.
The short period begins and ends in a different calendar year for returns with a Tax Period Ending after 198112 Tax will be computed using the year in which the Short Period begins. Example:
A return which covers the period September 1, 1995 through June 30, 1996 should use the Tax Rate Schedules for Tax Periods 199412 through 199511 and 199512 through 199611. In this case, the computer-generated Tax should be correct.
-
-
See Exhibit 3.12.14-9. to determine the Tax Rates for Short Period Returns that straddle two separate years.
Reminder:
In the case of a taxpayer error on a manual computation return, if the tax examiner's computation disagrees with both the computer-generated amount and the taxpayer's amount, the "Rule of Two" is not satisfied until a second examiner's computation arrives at the same results as the first examiner's computation.
-
All Forms 1041 must be filed on a calendar year basis unless they met certain qualifications.
-
To change the accounting period, the taxpayer must file Form 1128 or supply a statement that such permission has been granted.
-
-
A "Y" will be present in Field 01CCC (entered by Code & Edit) if a Change In Accounting Period has been approved.
-
See IRM 3.12.14.18.45 (Error Code 869) to determine the appropriate annualization formula.
Note:
See Exhibit 3.12.14-9. to determine the Tax Surcharge on Short Period returns that straddle two separate years.
-
If the determined Tax is different from the taxpayer's amount, assign a TPNC or prepare Letter 3833C to explain the adjustment.
Reminder:
In the case of a taxpayer error on a manual computation return, if the tax examiner's computation disagrees with both the computer-generated amount and the taxpayer's amount, the "Rule of Two" is not satisfied until a second examiner's computation arrives at the same results as the first examiner's computation.
-
All 52-53 week filers who straddle two Tax Periods require manual verification.
Note:
The Tax Period may not end more than 6 days before or 3 days after the end of the month.
-
When there is a Tax Rate change during the year for a 52-53 week filer, the Tax will be computed under proration regulations.
Reminder:
In the case of a taxpayer error on a manual computation return, if the tax examiner's computation disagrees with both the computer-generated amount and the taxpayer's amount, the "Rule of Two" is not satisfied until a second examiner's computation arrives at the same results as the first examiner's computation.
-
Forms 1040, 1040-A and 1040-EZ cannot be filed for a deceased taxpayer (or two deceased taxpayers on a joint return) if the return covers a Tax Period after the one in which the taxpayer(s) died.
-
Code & Edit made the determination that a Form 1040 needed to be converted to Form 1041 and corresponded for any necessary information.
-
If there is no reply to the correspondence, convert the Form 1040, 1040-A or 1040-EZ to Form 1041 using the following procedures.
-
Enter the Tax Period in Field 01TXP.
-
Enter the Received Date in Field 01RCD. All Forms 1040, 1040-A and 1040-EZ must have a Received Date.
If... Then... There is no Received Date present on Form 1040, 1040-A or 1040-EZ Enter 041508 in Field 01RCD. There is a single, timely Received Date present on Form 1040 Enter the Received Date from the Form 1040, 1040-A or 1040-EZ in Field 01RCD. There is a single, delinquent Received Date from OSPC or CSPC present on form 1040, 1040-A or 1040-EZ Enter 041508 in Field 01RCD. There is a single Received Date from a processing center other than OSPC or CSPC present on Form 1040, 1040-A or 1040-EZ Enter the Received Date from the Form 1040, 1040-A or 1040-EZ. There are multiple Received Dates present on Form 1040, 1040-A or 1040-EZ 1. Enter the earliest IMF Received Date or the earliest, timely BMF Received Date from Form 1040, 1040-A or 1040-EZ in Field 01RCD.
2. If all the Received Dates are from OSPC or CSPC and all are delinquent, enter 041508 in Field 01RCD. -
Enter "1" in Field 01FID.
-
Enter the EIN in Field 01EIN.
If... Then... An EIN is present on Form 1040, 1040-A or 1040-EZ Enter the EIN in Field 01EIN An EIN is not present Research IDRS for the correct EIN. If found, enter it in Field 01EIN. The correct EIN cannot be found through research. SSPND 320. Route the converted Form 1041 to Entity Control and attach Form 4227 with "ASSIGN EIN" notated. -
Enter the tax data information from Form 1040.
Form 1040 Form 1041 Fields Line 8a (Taxable Interest) 0401 Line 9a (Ordinary Dividends) 042A Line 9b (Qualified Dividends) 042B2 Line 7 (Wages) + Line 10 (Taxable Refunds) + Line 11 (Alimony) + Line 15b (Taxable IRA Distributions) + Line 16b (Taxable Pensions and Annuities) + Line 19 (Unemployment) + Line 20b (Taxable Social Security) + Line 21 (Other Income) 0408 Line 12 (Business Income) 0403 Line 13 (Capital Gain) 0404 Line 14 (Other Gains) 0407 Line 17 (Schedule E Income) 0405 Line 18 (Farm Income) 0406 Line 45 (Alternative Minimum Tax) 05G1C Line 50 (Foreign Tax Credit) 05G2A Line 54 (Other Tax and Credits) 05G2C Line 58 (Unreported Social Security and Medicare Tax on Tip Income) 05G05 Line 60b (Household Employment Taxes) 05G06 Line 61 (Total Tax) 0523 Line 62 (Federal Income Tax Withheld) 0524E Line 63 (Estimated Tax Payments) 0524A Line 67 (Amount Paid With Extension) 0524D Line 68a (Form 2439 Payments) 0524F Line 68b (Form 4136 Payments) 0524G Form 8913 (2006 tax year only) 05TET Line 72 (Overpayment) 05B/D Line 73a (Refund) 0529B Line 74 ( Applied to Estimated Tax) 0529A Line 75 (Tax Due) 05B/D Line 76 ( Estimated Tax Penalty) 0526 Schedule A (Form 1040) Form 1041 Fields Line 9 (Total Taxes Paid) 0411 Line 15 (Total Interest Paid) 0410 Line 19 (Total Gifts to Charity) 0413 Line 20 (Casualty and Theft Losses) + Line 28 (Other Miscellaneous Deductions) 0415A Line 27 (Total Job Expenses and Certain Miscellaneous Deductions) 0415B Schedule D (Form 1040) Form 1041 Fields Line 7, Column (f) (Net Short-Term Capital Gain or Loss) 06D13 Line 15, Column (f) (Net Long-Term Capital Gain or Loss) 0614A Line 18 (28% Rate Gain or Loss) 0614C Line 19 (Unrecaptured Section 1250 Gain) 0614B -
See Exhibit 3.12.14-5. for field designators for Schedule H, Household Employment Taxes.
-
Enter the tax data information from Form 1040-A.
Form 1040-A Form 1041 Fields Line 8a (Taxable Interest) 0401 Line 9a (Ordinary Dividends) 042A Line 9b (Qualified Dividends) 042B2 Line 7 (Wages) + Line 10 (Capital Gain Distributions) + Line 11b (Taxable IRA Distributions) + Line 12b (Taxable Pensions and Annuities) + Line 13 (Unemployment) + Line 14b (Taxable Social Security Benefits) 0408 Line 37 (Total Tax) 0523 Line 38 (Federal Income Tax Withheld) 0524E Line 39 (Estimated Tax Payments) 0524A Line 44 (Overpayment) 05B/D Line 45a (Refund) 0529B Line 46 (Applied to Estimated Taxes) 0529A Line 47 (Tax Due) 05B/D Line 48 (Estimated Tax Penalty) 0526 -
Enter the tax data information from Form 1040-EZ.
Form 1040-EZ Form 1041 Fields Line 2 (Taxable Interest) 0401 Line 1 (Wages) + Line 3 (Unemployment) 0408 Line 7 (Federal Income Tax Withheld) 0524E Line 11 (Total Tax) 0523 Line 12a (Refund) 0529B Line 13 (Tax Due) 05B/D
-
| Tax Periods 200812–200911 | |||||
|---|---|---|---|---|---|
| Taxable Income | Computation | ||||
| Over | But Not Over | Of Excess Over | |||
| 0 | $2,200.00 | 15% of Taxable Income | |||
| $2,200.00 | $5,150.00 | $330.00+ 25.0% | $2,200.00 | ||
| $5,150.00 | $7,850.00 | $1,067.00 + 28.0% | $5,150.00 | ||
| $7,850.00 | $10,700.00 | $1,823.50+ 33.0% | $7,850.00 | ||
| $10,700.00 | and greater | $2,764.00 + 35.0% | $10,700.00 | ||
| Tax Periods 200712–200811 | |||||
|---|---|---|---|---|---|
| Taxable Income | Computation | ||||
| Over | But Not Over | Of Excess Over | |||
| 0 | $2,150.00 | 15% of Taxable Income | |||
| $2,150.00 | $5,000.00 | $322.50+ 25.0% | $2,150.00 | ||
| $5,000.00 | $7,650.00 | $1,035.00 + 28.0% | $5,000.00 | ||
| $7,650.00 | $10,450.00 | $1,777.00+ 33.0% | $7,650.00 | ||
| $10,450.00 | And greater | $2,701.00 + 35.0% | $10,450.00 | ||
| Tax Periods 200612–200711 | |||
|---|---|---|---|
| Taxable Income | Computation | ||
| Over | But Not Over | Of Excess Over | |
| 0 | $2,050.00 | 15% of Taxable Income | |
| $2,050.00 | $4,850.00 | $307.50 + 25.0% | $2,050.00 |
| $4,850.00 | $7,400.00 | $1,007.50 + 28.0% | $4,850.00 |
| $7,400.00 | $10.050.00 | $1,721.50 + 33.0% | $7,400.00 |
| $10,050.00 | And greater | $2,596.00 + 35.0% | $10,050.00 |
| Tax Periods 200512–200611 | |||
|---|---|---|---|
| Taxable Income | Computation | ||
| Over | But Not Over | Of Excess Over | |
| 0 | $2,000.00 | 15% of Taxable Income | |
| $2,000.00 | $4,700.00 | $300.00 + 25.0% | $2,000.00 |
| $4,700.00 | $7,150.00 | $975.00 + 28.0% | $4,700.00 |
| $7,150.00 | $9.750.00 | $1,661.00 + 33.0% | $7,150.00 |
| $9,750.00 | And greater | $2,519,00 + 35.0% | $9,750.00 |
| Tax Periods 200412–200511 | |||
|---|---|---|---|
| Taxable Income | Computation | ||
| Over | But Not Over | Of Excess Over | |
| 0 | $1,950.00 | 15% of Taxable Income | |
| $1,950.00 | $4,600.00 | $292.20 + 25.0% | $1,950.00 |
| $4,600.00 | $7,000.00 | $955.00 + 28.0% | $4,600.00 |
| $7,000.00 | $9,550.00 | $1,627.00 + 33.0% | $7,000.00 |
| $9,550.00 | And greater | $2,468.50 + 35.0% | $9.550.00 |
| Tax Periods 200312-200411 | |||
|---|---|---|---|
| Taxable Income | Computation | ||
| Over | But Not Over | Of Excess Over | |
| 0 | $1,900.00 | 15% of Taxable Income | |
| $1,900.00 | $4,500.00 | $285.00 + 25.0% | $1,900.00 |
| $4,500.00 | $6,850.00 | $935.00 + 28.0% | $4,500.00 |
| $6,850.00 | $9,350.00 | $1,593.00 + 33.0% | $6,850.00 |
| $9,350.00 | And greater | $2,418.00 + 35.0% | $9,350.00 |
| Tax Periods 200212–200311 | |||
|---|---|---|---|
| Taxable Income | Computation | ||
| Over | But Not Over | Of Excess Over | |
| 0 | $1,850.00 | 15% of Taxable Income | |
| $1,850.00 | $4,400.00 | $277.50 + 27.0% | $1,850.00 |
| $4,400.00 | $6,750.00 | $966.00 + 30.0% | $4,400.00 |
| $6,750.00 | $9,200.00 | $1,671.00 + 35.0% | $6,750.00 |
| $9,200.00 | And greater | $2,528.50 + 38.6% | $9,200.00 |
| Tax Periods 200112–200211 | |||
|---|---|---|---|
| Taxable Income | Computation | ||
| Over | But Not Over | Of Excess Over | |
| 0 | $1,800.00 | 15% of Taxable Income | |
| $1,800.00 | $4,250.00 | $270.00 + 27.5% | $1,800.00 |
| $4,250.00 | $6,500.00 | $943.75 + 30.5% | $4,250.00 |
| $6,500.00 | $8,900.00 | $1,630.00 + 35.5% | $6,500.00 |
| $8,900.00 | And greater | $2,482.00 + 39.1% | $8,900.00 |
| Tax Periods 200012–200111 | |||
|---|---|---|---|
| Taxable Income | Computation | ||
| Over | But Not Over | Of Excess Over | |
| 0 | $1,750.00 | 15% of Taxable Income | |
| $1,750.00 | $4,150.00 | $262.50 + 28.0% | $1,750.00 |
| $4,150.00 | $6,300.00 | $934.50 + 31.0% | $4,150.00 |
| $6,300.00 | $8,650.00 | $1,601.00 + 36.0% | $6,300.00 |
| $8,650.00 | And greater | $2,447.00 + 39.6% | $8,650.00 |
| Tax Periods 199912–200011 | |||
|---|---|---|---|
| Taxable Income | Computation | ||
| Over | But Not Over | Of Excess Over | |
| 0 | $1,750.00 | 15% of Taxable Income | |
| $1,750.00 | $4,050.00 | $262.50 + 28.0% | $1,750.00 |
| $4,050.00 | $6,200.00 | $906.50 + 31.0% | $4,050.00 |
| $6,200.00 | $8,450.00 | $1,573.00 + 36.0% | $6,200.00 |
| $8,450.00 | And greater | $2,383.00 + 39.6% | $8,450.00 |
| Tax Periods 199812-199911 | |||
|---|---|---|---|
| Taxable Income | Computation | ||
| Over | But Not Over | Of Excess Over | |
| 0 | $1,750.00 | 15% of Taxable Income | |
| $1,750.00 | $4,000.00 | $255.00 + 28.0% | $1,750.00 |
| $4,000.00 | $6,100.00 | $899.00 + 31.0% | $6,100.00 |
| $6,100.00 | $8,350.00 | $1,555.00 + 36.0% | $6,100.00 |
| $8,350.00 | And greater | $2,360.00 + 39.6% | $8,350.00 |
| Tax Periods 199812–199811 | |||
| Taxable Income | Computation | ||
| Over | But Not Over | Of Excess Over | |
| 0 | $1,650.00 | 15% of Taxable Income | |
| $1,650.00 | $3,900.00 | $247.50 + 28.0% | $1,650.00 |
| $3,900.00 | $5,950.00 | $877.50 + 31.0% | $3,900.00 |
| $5,950.00 | $8,100.00 | $1,513.00 + 36.0% | $5,950.00 |
| $8,100.00 | And greater | $2,287.00 + 39.6% | $8,100.00 |
| 2008 Tax Rate Schedule | |||
|---|---|---|---|
| If Line 43 (taxable income) is: | |||
| Over- | But not over- | The tax is: | of the amount over- |
| $0 | $8,025.00 | 10% | $0 |
| $8,025.00 | $32,550.00 | $802.50 + 15% | $8,025.00 |
| $32,550.00 | $65,725.00 | $4,481.25 + 25% | $32,550.00 |
| $65,725.00 | $100,150.00 | $12,775.00 + 28% | $65,725.00 |
| $100,150.00 | $178,850.00 | $22,414.00 + 33% | $100,150.00 |
| $178,850.00 | $48,385.00 + 35% | $178,850.00 | |
| 2007 Tax Rate Schedule | |||
|---|---|---|---|
| If Line 43 (taxable income) is: | |||
| Over- | But not over- | The tax is: | of the amount over- |
| $0 | $7,825.00 | 10% | $0 |
| $7,825.00 | $31,850.00 | $782.50 + 15% | $7,825.00 |
| $31,850.00 | $64,250.00 | $4,386.25 + 25% | $31,850.00 |
| $64,250.00 | $97,925.00 | $12,486.25 + 28% | $64,250.00 |
| $97,925.00 | $174,850.00 | $21,915.25 + 33% | $97,925.00 |
| $174,850.00 | ............... | $47,300.50 + 35% | $174,850.00 |
| 2006 Tax Rate Schedule | |||
|---|---|---|---|
| If Line 43 (taxable income) is: | |||
| Over- | But not over- | The tax is: | of the amount over- |
| $0 | $7,550.00 | 10% | $0 |
| $7,550.00 | $30,650.00 | $755.00 + 15% | $7,550.00 |
| $30,650.00 | $61,850.00 | $4,220.00 + 25% | $30,650.00 |
| $61,850.00 | $94,225.00 | $12,020.00 + 28% | $61,850.00 |
| $94,225.00 | $168,275.00 | $21,085.00 + 33% | $94,225.00 |
| $168,275.00 | $45,521.50 + 35% | $168,275.00 | |
| 2005 Tax Rate Schedule | |||
|---|---|---|---|
| If Line 44 (taxable income) is: | |||
| Over- | But not over- | The tax is: | of the amount over- |
| $0 | $7,300.00 | 10% | $0 |
| $7,300.00 | $29,700.00 | $730.00 + 15% | $7,300.00 |
| $29,700.00 | $59,975.00 | $4,090.00 + 25% | $29,700.00 |
| $59,975.00 | $91,400.00 | $11,658.75 + 28% | $59,975.00 |
| $91,400.00 | $163,225.00 | $20,457.75 + 33% | $91,400.00 |
| $163,225.00 | $44,160.00 + 35% | $163,225.00 | |
| 2004 Tax Rate Schedule | |||
|---|---|---|---|
| If Line 42 (taxable income) is: | |||
| Over- | But not over- | The tax is: | of the amount over- |
| $0 | $7,150.00 | 10% | $0 |
| $7,150.00 | $29,050.00 | $715.00 + 15% | $7,150.00 |
| $29,050.00 | $58,625.00 | $4,000.00 + 25% | $29,050.00 |
| $58,625.00 | $89,325.00 | $11,393.75 + 28% | $58,625.00 |
| $89,325.00 | $159,550.00 | $19,989.75 + 33% | $89,325.00 |
| $159,550.00 | $43,164.00 + 35% | $159,550.00 | |
| 2003 Tax Rate Schedule | |||
|---|---|---|---|
| If Line 39 (taxable income) is: | |||
| Over- | But not over- | The tax is: | of the amount over- |
| $0 | $7,000.00 | 10% | $0 |
| $7,000.00 | $28,400.00 | $700.00 + 15% | $7,000.00 |
| $28,400.00 | $57,325.00 | $3,910.00 + 25% | $28,400.00 |
| $57,325.00 | $87,350.00 | $11,141.25 + 28% | $57,325.00 |
| $87,350.00 | $155,975.00 | $19,548.25 + 33% | $87,350.00 |
| $155,975.00 | $42,194.50 + 35% | $155,975.00 | |
| 2002 Tax Rate Schedule | |||
|---|---|---|---|
| If Line 39 (taxable income) is: | |||
| Over- | But not over- | The tax is: | of the amount over- |
| $0 | $6,000.00 | 10% | $0 |
| $6,000.00 | $23,350.00 | $600.00 + 15% | $6,000.00 |
| $23,350.00 | $56,425.00 | $3,202.50 + 25% | $23,350.00 |
| $56,425.00 | $85,975.00 | $12,132.75 + 28% | $56,425.00 |
| $85,975.00 | $153,525.00 | $20,997.75 + 33% | $85,975.00 |
| $153,525.00 | $44,640.25 + 35% | $153,255.00 | |
| 2001 Tax Rate Schedule | |||
|---|---|---|---|
| If Line 39 (taxable income) is: | |||
| Over- | But not over- | The tax is: | of the amount over- |
| $0 | $22,600.00 | 15% | $0 |
| $22,600.00 | $54,625.00 | $3,390.00 + 27.5% | $22,600.00 |
| $54,625.00 | $83,250.00 | $12,196.88 + 30.5% | $54,625.00 |
| $83,250.00 | $148,675.00 | $20,927.50 + 35.5% | $83,250.00 |
| $148,675.00 | $44,153.38 + 39.1% | $148,675.00 | |
| 2000 Tax Rate Schedule | |||
|---|---|---|---|
| If Line 39 (taxable income) is: | |||
| Over- | But not over- | The tax is: | of the amount over- |
| $0 | $21,925.00 | 15% | $0 |
| $21,925.00 | $52,975.00 | $3,288.75 + 28% | $21,925.00 |
| $52,975.00 | $80,725.00 | $11,982.75 + 31% | $52,975.00 |
| $80,725.00 | $144,175.00 | $20,585.25 + 36% | $80,725.00 |
| $144,175.00 | $43,427.25 + 39.6% | $144,175.00 | |
| 1999 Tax Rate Schedule | |||
|---|---|---|---|
| If Line 37 (taxable income) is: | |||
| Over- | But not over- | The tax is: | of the amount over- |
| $0 | $21,525.00 | 15% | $0 |
| $21,525.00 | $52,025.00 | $3,218.75 + 28% | $21,525.00 |
| $52,025.00 | $79,275.00 | $11,678.75 + 31% | $52,025.00 |
| $79,275.00 | $141,575.00 | $20,216.25 + 36% | $79,275.00 |
| $141,575.00 | $42,644.25 + 39.6% | $141,575.00 | |
| 1998 Tax Rate Schedule | |||
|---|---|---|---|
| If Line 37 (taxable income) is: | |||
| Over- | But not over- | The tax is: | of the amount over- |
| $0 | $21,175.00 | 15% | $0 |
| $21,175.00 | $51,150.00 | $3,176.25 + 28% | $21,175.00 |
| $51,150.00 | $77,295.00 | $11,569.25 + 31% | $51,150.00 |
| $77,975.00 | $139,225.00 | $19,885.00 + 36% | $77,975.00 |
| $139,225.00 | $41,935.00 + 39.6% | $139,225.00 | |
| PRIOR YEAR FORM 1041 CONVERSION | |||||||
|---|---|---|---|---|---|---|---|
| 2008 Form 1041 Page 1 | DESCRIPTION | Field | '07 | '06 | '05, – '03 | 02-'98 ' | |
| 1 | Interest Income | 0401 | 1 | 1 | 1 | 1 | |
| 2a | Total Ordinary Dividends | 0402A | 2a | 2a | 2a | 2 | |
| 3 | Business Income (or loss) | 0403 | 3 | 3 | 3 | 3 | |
| 4 | Capital Gain (or loss) | 0404 | 4 | 4 | 4 | 4 | |
| 5 | Rents Royalties Partnerships, etc. | 0405 | 5 | 5 | 5 | 5 | |
| 6 | Farm Income (or loss) | 0406 | 6 | 6 | 6 | 6 | |
| 7 | Ordinary Gain (or loss) | 0407 | 7 | 7 | 7 | 7 | |
| 8 | Other Income | 0408 | 8 | 8 | 8 | 8 | |
| 9 | Total Income | 0409 | 9 | 9 | 9 | 9 | |
| 10 | Interest | 0410 | 10 | 10 | 10 | 10 | |
| 11 | Taxes | 0411 | 11 | 11 | 11 | 11 | |
| 12 | Fiduciary Fees | 0412 | 12 | 12 | 12 | 12 | |
| 13 | Charitable Deduction | 0413 | 13 | 13 | 13 | 13 | |
| 14 | Attorney, Accountant, and Return Preparer fees | 0414 | 14 | 14 | 14 | 14 | |
| 15a | Other Deductions | 0415A | 15a | 15a | 15a | 15a | |
| 15b | Allowable Misc. Itemized Deductions Subject to 2% | 0415B | 15b | 15b | 15b | 15b | |
| 16 | Total Basic Deductions | 0416 | 16 | 16 | 16 | 16 | |
| 18 | Income Distribution | 0418 | 18 | 18 | 18 | 18 | |
| 19 | Estate Tax Deduction | 0419 | 19 | 19 | 19 | 19 | |
| 20 | Exemption | 0420 | 20 | 20 | 20 | 20 | |
| 21 | Total Special Deductions | 0421 | 21 | 21 | 21 | 21 | |
| 22 | Taxable Income of Fiduciary | 0422 | 22 | 22 | 22 | 22 | |
| 23 | Total Tax | 0523 | 23 | 23 | 23 | 23 | |
| 24a | Estimated Tax Payments | 0524A | 24a | 24a | 24a | 24a | |
| 24b | Credit to Beneficiaries | 0524B | 24b | 24b | 24b | 24b | |
| 24d | Tax Paid with Extension | 0524D | 24d | 24d | 24d | 24d | |
| 24e | Fed. Income Tax Withheld | 0524E | 24e* | 24e* | 24e | 24e | |
| Write-in left of Line 25 | Form 8913 | 05TET | Write-in left of Line 25 | 24f | |||
| 24f | Form 2439 | 0524F | 24f | 24g | 24f | 24f | |
| 25 | Total Payments | 0525 | 25 | 25 | 25 | 25 | |
| 26 | Estimated Tax Penalty | 0526 | 26 | 26 | 26 | 26 | |
| 27 | Tax Due | 05B/D | 27 | 27 | 27 | 27 | |
| 28 | Overpayment | 05B/D | 28 | 28 | 28 | 28 | |
| 29a | ES Tax Credit Elect | 0529A | 29a | 29a | 29a | 29a | |
| 29b | Refunded | 0529B | 29b | 29b | 29b | 29b | |
| * For Tax Period 199312 and prior, edit Other Credits to Line 24e of Form 1041. | |||||||
| PRIOR YEAR FORM 1041 CONVERSION | |||||
|---|---|---|---|---|---|
| 2008 Sch. G (Form 1041) Page 2 | DESCRIPTION | Field | '01-'07 | '98-'00 | |
| 1a | Tax Rate Schedule or Sch. D | 05G1A | 1a | 1a | |
| 1b | Tax on Lump-Sum Distribution (Form 4972) | 05G1B | 1b | 1b | |
| 1c | Alternative Minimum Tax | 05G1C | 1c | 6 | |
| 1d | Gross Tax | 05G1D | 1d | 1c | |
| 2a | Foreign Tax Credit | 05G2A | 2a | 2a | |
| 2b | Other Non-business Credits | 05G2B | 2b | 2b | |
| 2c | General Business Credit | 05G2C | 2c | 2c | |
| 2d | Prior Year Minimum Tax Credit | 05G2D | 2d | 2d | |
| 5 | Recapture Taxes (Form 4255/8611) | 05G05 | 5 | 5 | |
| 6 | Household Employment Tax (Schedule H) | 05G06 | 6 | 7 | |
| PRIOR YEAR FORM 1041 CONVERSION | ||||
|---|---|---|---|---|
| 2008 Sch. I for Form 1041 | DESCRIPTION | Field | '02-'07 | '98-'01 |
| 24 | Alternative Tax Net Operating Loss Deduction | 06I24 | 24 | 7 |
| 25 | Net Alternative Minimum Tax Income | 06I25 | 25 | 8 |
| 26 | Income Distribution Deduction | 06I26 | 26 | 9 |
| 53 | Alternative Minimum Foreign Tax Credit | 06I53 | 53 | 36 |
| Field | 2008 Schedule D | 07 | 04 - 06 | 03 | 02 | 01 | 98 –00 |
|---|---|---|---|---|---|---|---|
| 06D13 | 13(2) | 13(2) | 13 | 13 | 14a | 14 | 14 |
| 0614A | 14a(2) | 14a(2) | 14a | 15a | 15a | 15c | 15c |
| 0614B | 14b(2) | 14b(2) | 15b | 15d | 15d | 15b | 15b |
| 0614C | 14c(2) | 14c(2) | 14c | 15e | 15b | 15a | 15a |
| 06D15 | 15(2) | 15(2) | 15 | 16a | 16 | 16 | 16 |
| 06D32 | 32 | 33 | 33 | 47 | 36 | 36 | 51 |
| Field | Form 4952 | Year 02 - 07 | Year 97 - 01 |
|---|---|---|---|
| 06D4G | 4g | 4g | 20 |
| 06D4E | 4e | 4e | 4e |
| 2008 CRN | 1998 to 2000 | |
|---|---|---|
| Line | CRN | |
| 362 | 1c | 301 |
| 359 | 1f | 312 |
| 354 | 2 | 307 |
| 360 | 3a | 360 |
| 352 | NA | NA |
| 353 | 3b | 305 |
| 350 | 3c | 303 |
| 355 | 4 | 310 |
| 360 | 5 | 303 |
| 346 | 6 | 303 |
| 361 | 7 | 304 |
| 356 | 8 | 302 |
Note:No conversion required for tax years after 2001. |
||
| Error Code | Description | |
|---|---|---|
| 001 | Statute (CCC "W" for clearance not present). | |
| 002 | Name Control (Field 01NC) mismatch against the NAP and the EIF. | |
| 003 | Check Digits and EIN (Field 01EIN) mismatch. | |
| 004 | EIN not present on NAP. EIF/NAP not accessed or not operational. | |
| 007 | Received Date (Field 01 RCD) earlier than first day of the Tax Period (a.k.a.: Early Filed return). | |
| 010 | CCC "G" and other than required fields present (a.k.a.: "Amended" return). | |
| 011 | Remittance amount is present (RPS or RMIT>) and no Section 05 data. Does not apply to amended returns. | |
| 014 | Discrepancy in the Address information (Field 01ADD). | |
| 015 | Discrepancy in the foreign address information (Field 02FAD). | |
| 016 | ZIP Code (Field 01ZIP) inconsistent with Major City Code or State Code. | |
| 026 | Tax Period (Field 01TXP) underprint is incorrect and CCC "F" or "Y" is not present. | |
| 030 | Penalty and Interest Code "1" present (Field 01PIC) or is not compatible with Received Date (Field 01RCD). | |
| 034 | Correspondence Received Date check (Field 01CRD). | |
| 062 | Low Income Housing Credit (Field 05E14) is present but CCC "9" is missing or CCC "9" is present and Field 05E14 is missing. | |
| 073 | CCC "3" is present (No Reply) and an entry is present in the Correspondence Received Date field (Field 01CRD). | |
| 074 | TETR (Field 05TET) Inconsistent With Tax Year ( 200612- 200711) or Interest (20TTI) is greater than the allowable percentage of the refund. | |
| 161 | Schedule H: The Tax Period (Field 01TXP) is prior to 199512 and Section 07 (Schedule H) is present. | |
| 162 | Schedule H, Part I: Social Security Wages (Field 0701) is greater than Medicare Wages (Field 0703), or Social Security and Medicare Wages are below the minimum amount. | |
| 174 | Schedule H, Part I: Advanced EIC (Field 0707) is greater than 20.4% (0.204) of Medicare Wages (Field 0703). | |
| 175 | Schedule H, Part II: FUTA "Yes/No" Indicator (Field 07FIN) is inconsistent with Tentative Credit (Field 07TTC). | |
| 176 | Schedule H, Part II: Tentative Credit (Field 07TTC) is present and Total Wages (Field 07TFW) is blank. | |
| 177 | Schedule H, Part II: Any of State Codes "2" through "5" are present (Fields 07SC2-07SC5) and the preceding State Code is not present. | |
| 178 | Schedule H, Part II: State Codes "1" and "2" (Fields 07SC1 and 07SC2) are present and the Multiple ID Code (Field 07MID) and Tentative Credit ( Field 07TTC) are blank. | |
| 179 | Schedule H, Part II: The Multiple ID Code (Field 07MID) is present and no duplicate State Codes are present in Fields 07SC1-07SC5. | |
| 180 | Schedule H, Part II: State Reporting Number (Fields 07RN1-07RN5) is present with no corresponding State Code (Fields 07SC1-07SC5) or inconsistencies associated with Credit Reduction States. | |
| 181 | Schedule H, Part II: State Code (Field 07SC1-07SC5) is present with no FUTA Wages or FUTA Wages (Field 07TFW) is present with no State Code. | |
| 183 | Schedule H, Part II: Inconsistencies between the Credit Reduction States (Fields 07CC1-07CC5) and Credit Reduction Wages (Fields 07CW1-07CW5) or a Credit Reduction State is either invalid or present more than once. | |
| 184 | Schedule H, Part II: Total Credit Reduction Amount (Field 07TCR) is present but Credit Reduction Wages (Fields 07CW1-07CW5) are blank or Credit Reduction Wages are present but Total Credit Reduction Amount is blank. | |
| 185 | Schedule H, Part II: Multiple ID Code (Field 07MID) is present, more than one entry is present in Credit Reduction State Fields (07CC1-07CC5), and more than one of the corresponding Credit Reduction Wages Fields (07CW1-07CW5) is present. | |
| 188 | Schedule H, Part II: More Than 5 States Indicator (Field 07ASI) is present and State Code "5" (Field 07SC5) is blank. | |
| 830 | Fiduciary Code (01FID) is blank. | |
| 832 | Trust Code (Field 01TRC) is present with Fiduciary Code (Field 01FID) "1" , "5" , "6" , "8" , or "9" . | |
| 834 | Preparer's TIN (Field 01PSN) is the same as Employer Identification Number (Field 01EIN). | |
| 836 | Credit Elect (Field 0529A) is present on a Final Return (CCC "F" ). | |
| 839 | Fiduciary Code "5" or "6" (Bankruptcy Estate) is present. | |
| 842 | Math Error: Difference in Total Income (Field 0409). | |
| 845 | Math Error: Difference in Total Deductions (Field 0416). | |
| 848 | Math Error: Exemption amount (Field 0420) is not compatible with Fiduciary Code (Field 01FID) and Total Tax (Field 0523) is in error. | |
| 851 | Math Error: Difference in Total Special Deductions (Field 0421). | |
| 854 | Math Error: Difference in Taxable Income (Field 0422). | |
| 857 | Math Error: Difference in Gross Tax (Field 05G1A). | |
| 860 | Math Error: Difference in Alternative Minimum Tax (Field 05G1C). | |
| 863 | Math Error: Difference in Total Tax (Field 05G1D). | |
| 866 | Math Error: Difference in General Business Credit (Field 05G2C). | |
| 869 | Computer Condition Code "Y" is present (Return Filed--Short Period). | |
| 872 | Math Error-Schedule H, Part I: Difference in Total Social Security/Medicare/Withholding Taxes (Field 0706). | |
| 875 | Math Error-Schedule H, Part I: Difference in Net Social Security/Medicare/ Withholding Taxes (Field 0708). | |
| 878 | Math Error-Schedule H, Part II: Difference in Federal Unemployment (FUTA) Tax (Field 07FTX). | |
| 881 | Math Error-Schedule H, Part III: Difference in Total Household Employment Taxes (Field 07HTX). | |
| 884 | Consistency Error-Schedule H, Part II: Total Credit Reduction Wages - Computer (Field 07CWC>) is greater than Total FUTA Wages (Field 07TFW). | |
| 887 | Math Error: Difference in Total Tax (Field 0523). | |
| 890 | Schedule H: Household Employment Taxes–Computer (Field 07HTX) is present and Social Security/Medicare/Withholding Taxes–Computer (Field 0708) and Total FUTA Wages (Field 07TFW) are both missing. | |
| 893 | Consistency Error: Estimated Tax Payments Allocated to Beneficiaries (Field 0524B) is greater than Estimated Tax Payments (Field 0524A). | |
| 894 | Consistency Error: Credit Reference Number (CRN) is not valid or a CRN is entered without an associated credit amount. | |
| 896 | Math Error: Difference in Total Payments (Field 0525). | |
| 902 | Math Error: Difference in Balance Due/Overpayment (Field 05B/D). | |
| 903 | Refund $1,000,000 or more and CCC "O" not present. | |
| 904 | Remittance amount or RMIT> Indicator is present and the Total Tax (Field 0523) is blank. | |
| 999 | Return in error at the end of the processing year. |
| TPNC | Literal | |
|---|---|---|
| 01 | We found an error in the computation of your total income. | |
| 02 | We found an error in the computation of the credit for prior year minimum tax on Form 8801. | |
| 04 | We found an error in the computation of your taxable income. | |
| 05 | We found an error in the computation of your total income tax. | |
| 06 | We refigured your total income tax by using the alternative tax computation. This was to your advantage. | |
| 08 | The credit claimed was more than the law allows. | |
| 09 | We found an error in the computation of your deductions. | |
| 10 | We found an error in the computation of the tax due or overpayment amount. | |
| 11 | Your Foreign Tax Credit was more than the law allows. | |
| 12 | We found an error in the amount of Investment Credit applied against your tax. | |
| 14 | We found an error in the computation of your alternative tax. | |
| 15 | We found an error in the computation of your gains and losses on Schedule D. | |
| 16 | We found an error in the computation of your gains and losses on Form 4797. | |
| 20 | We found an error in the amount shown as your exemption. | |
| 21 | We found an error in the amount of Work Opportunity Credit applied against your tax. | |
| 23 | We found an error in the computation of the Alternative Minimum Tax. | |
| 25 | We found an error in the computation of the alcohol fuels credit or the Non-conventional Source Fuel Credit. | |
| 26 | We found an error in the computation of the Research Credit. | |
| 30 | We found an error in the computation of the Total Income Tax for a fiscal year with two tax rates. | |
| 31 | We found an error in the computation of the General Business Credit on Form 3800. | |
| 32 | We found an error in the computation of the Low-Income Housing Credit on Form 8586. | |
| 33 | We found an error in the computation of the Recapture of Low Income Housing Credit on Form 8611. | |
| 38 | We found an error on page 1 of your return when your payment amounts were added. | |
| 40 | We adjusted your tax return as shown because we did not receive a reply to our request for additional information. | |
| 41 | We computed your tax for you. | |
| 43 | We can't allow the amount you reported as federal income tax withheld because your return didn't have the necessary Form(s) W-2 attached as verification. | |
| 44 | We eliminated the estimated tax penalty for the above tax period. If you prepaid the penalty, we will refund it to you. | |
| 46 | According to our records, you should file as an Estate using Form 1041 instead of filing Form 1040. We transferred the information submitted on your Form 1040 to Form 1041 and processed it using the applicable exemption amount and tax rates for an estate return. | |
| 50 | We found an error in the computation of the federal unemployment tax on Schedule H, Household Employment Taxes. | |
| 51 | We found an error on Schedule H, Household Employment Taxes. The error was in: 1. The computation of the total tax and/or 2. The transfer of that amount to page 2 of Form 1041. |
|
| 52 | We adjusted the federal unemployment tax on your Schedule H, Household Employment Taxes because we did not receive a reply to our request for additional information. | |
| 55 | We found an error in the computation of one or more of the following taxes or the totaling of these amounts on Schedule H,
Household Employment Taxes: 1. Social Security 2. Medicare 3. Federal income taxes. |
|
| 57 | The amount of cash wages you reported on Schedule H, Household Employment Taxes, was not enough to be considered taxable for employment tax purposes. Any Social Security and Medicare tax withheld should be returned to your employee. You may also have to file Form W-2C, Corrected Wage and Tax Statement, to correct the Social Security and Medicare wages you reported. | |
| 58 | We found an error in the subtraction of your employee's advance earned income credit from your total Social Security, Medicare, and income tax withheld on Schedule H, Household Employment Taxes.. | |
| 60 | We found an error in the computation of the credit reduction amount from Schedule H or it was omitted. We adjusted your household employment taxes accordingly. | |
| 88 | We changed your telephone excise tax refund amount based on the information you provided. | |
| 89 | We changed your tax and/or credits because we did not receive the additional information we requested. The change includes the disallowance of all or part of your telephone excise tax refund you claimed on your tax return. We previously sent you a separate letter explaining the claim disallowance. | |
| 90 | Blank Notice - 10 blank lines are available on the notice for whatever statement is needed. |
| Action Code | Description | Workday Suspense Period | Function Used In |
|---|---|---|---|
| 001 | Input Document | 0 | GEN |
| Correspondence | |||
| 210 | EPMF Correspondence | 60 | EC, S |
| 211 | First Taxpayer Correspondence | 40 | CE, EC, S |
| 212 | Second Taxpayer Correspondence | 25 | CE, EC, S |
| 213 | Correspondence to Other Than Taxpayer | 40 | CE, EC, S |
| 215 | International Correspondence (ACI) | 45 | CE, EC, S |
| 225 | Taxpayer Correspondence (Signature Only) | 40 | CE, EC, S |
| 226 | International (ACI) (Signature Only) | 45 | CE, EC, S |
| In-House Research | |||
| 300 | Examination (Fuel Tax Credit) | 10 | CE, EC, S |
| 310 | Statute Control | 10 | CE, EC, S |
| 320 | Entity Control | 10 | CE, EC, S |
| Criminal Investigation Division | |||
| 331 | Frivolous Review | 3 | CE, EC |
| 332 | QRDT Review | 3 | CE, EC |
| 333 | Prompt Audit | 10 | CE, EC, S |
| 334 | Joint Committee | 10 | CE, EC, S |
| 335 | Frivolous Case | 10 | CE, EC, S |
| 336 | QRDT Case | 10 | CE, EC, S |
| 337 | Other CID | 10 | CE, EC, S |
| Accounting | |||
| 341 | Manual Refund | 10 | CE, EC, S |
| 342 | Credit Verification | 10 | CE, EC, S |
| 343 | Other Accounting | 10 | CE, EC, S |
| 344 | Manual Refund - ERS | 0 | EC |
| MFTRA Research | |||
| 351 | TIN Research | 0 | EC, S |
| 352 | Name Research | 3 | CE, EC, S |
| 353 | Address Research | 3 | CE, EC, S |
| 354 | Filing Requirements Research | 3 | CE, EC, S |
| 355 | Other MFTRA Research | 5 | CE, EC, S |
| 360 | Other In-House Research | 10 | CE, EC, S |
| 370 | Examination | 10 | CE, EC, S |
| Management Suspense | |||
| 410 | Assistance Needed | 0 | EC |
| 420 | Management Suspense A | 5 | CE, EC, S |
| 430 | Management Suspense B | 10 | CE, EC, S |
| 440 | Management Suspense C | 15 | CE, EC, S |
| 450 | Management Suspense D | 20 | CE, EC, S |
| 460 | Management Suspense E | 25 | CE, EC, S |
| 470 | Complex Error Codes | 0 | EC |
| 480 | Early Filed Suspense | 150 | CE, EC, S |
| 490 | System Problem | 5 | CE, EC, S |
| Missing Document | |||
| 510 | Missing Document | 0 | CE |
| 511 | Missing Document - 1st Suspense | 25 | EC, S |
| 512 | Missing Document - 2nd Suspense | 20 | S |
| 513 | Missing Document - 3rd Suspense | 20 | S |
| 515 | Missing Document - Short Term | 5 | EC, S |
| Magnetic Tape | |||
| 550 | Magnetic Tape Return - Check for Attachments | 0 | CE |
| 551 | Magnetic Tape - Inconsistent Data | 0 | CE |
| Rejects | |||
| 610 | Renumber - Non-Remit | 0 | CE, EC |
| 611 | Renumber - Remit | 0 | CE, EC |
| 620 | NMF/Non-ADP | 0 | CE, EC, S |
| 630 | Reinput | 0 | EC, S |
| 640 | Void | 0 | CE, EC, S |
| 650 | International (ACI)
Note:An APO/FPO address is not considered foreign. |
0 | CE, EC, S |
| 660 | Data Control Delete (TEP Delete) | 0 | S |
| 670 | Rejected Missing Document | 0 | S |
| Duplicate DLN | |||
| 700 | Duplicate Block DLN | 0 | GEN |
| 711 | Duplicate Document DLN from Code & Edit | 0 | GEN |
| 712 | Duplicate Document DLN from Error Correction | 0 | GEN |
| 713 | Duplicate Document DLN from Unpostables | 0 | GEN |
| 714 | Duplicate Document DLN from Unworkable Suspense | 0 | GEN |
| 715 | Duplicate Document DLN from Workable Suspense | 0 | GEN |
| 800 | NAP Linkage Problem | 2 | EC, S |
| 900 | Unpostable Record | 0 | GEN |
| CE = Code & Edit S = Suspense Correction | |||
| EC = Error Correction GEN = Computer Generated | |||
| Statutory Credits | |
|---|---|
| Order Statutory Credits are to be applied in: | |
| Tax Periods 198812 and Subsequent: | |
| Foreign Tax Credit | Field 05G2A |
| Other Non-business Credits | Field 05G2B |
| General Business Credit | Field 05G2C |
| Low Income Housing Credit | Field 05E14 |
| Prior Year Minimum Tax Credit | Field 05G2D |
| Enter CCC "3" in Field 01CCC for all "No Reply" returns and follow the specific procedures detailed below: | |
|---|---|
| Correspondence Issue | No Reply Procedures |
| Missing Signature. | Enter "X" in Field 01CCC (refund returns). |
| Tax Period cannot be determined. Field 01TXP | Use current processing year. |
| Non-Final Return with Tax Period Ending four months or more after the processing date. Field 01TXP | Use current processing year. |
| Field 1041QFT is prior to 199708. Field 01TXP | Use current processing year. |
| 1041-N is prior to 200312. Field 01TXP | Use current processing year. |
| RPS Indicator--If an RPS Indicator is present but there is no remittance amount present. (EC 011) | Prepare Form 3465 and indicate the amount to be moved to the Unidentified Remittance File (URF). |
| Tax Period--The Tax Period on Form 1041 begins or ends on a day other than the last day of the month (excluding Initial/Final Returns). (EC 026) | 1. Enter the Tax Period Ending for the previous month (i.e.: 200308) in Field 01TXP. 2. Input TC 016 (follow local procedures). |
| Tax Period--The Tax Period on Form 1041 matches Field 01TXP but the beginning and ending Tax Periods on Form 1041 result in
a Tax Year greater than 12 months. Example: An Initial estate return with a Tax Year Beginning on 9/12/2003 (200309) and a Tax Year Ending on 9/28/2004 (200409). (EC 026) |
1. Enter the Tax Period Ending for the previous month (i.e.: 200408) in Field 01TXP. 2. Input TC 016 (follow local procedures). |
| Tax Period--If the last Tax Period with a TC 150 is more than 12 months prior to the tax period of the return. (EC 026) Example: If the Tax Period is 200409, use September 2003; if the Tax Period is 200411, use November 2003. | 1. Input TC 474 on REQ77 for the year and month before the beginning month of the Tax Period on Form 1041 and use one for
the number of cycles. 2. Input TC 016 (follow local procedures). ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ 4. SSPND 430. 5. After the return has been held for one cycle, enter "C" in the Clear Code field. |
| Tax Period—The last Tax Period with a TC 150 is less than 12 months prior to the Tax Period of the return. (EC 026) | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ "
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 2. Enter "Y" in Field 01CCC. |
| Schedule H—Line 20 (Tentative Credit) Field 07TTC is blank but a "1" is present in Field 07FIN. (EC 175) | Enter "1" in Field 07TTC |
| Schedule H—Line 16/21 (Total FUTA Wages). Field 07TTC contains an entry, but Field 07TFW is not present. (EC 176) | 1. Enter $1.00 in Field 07TFW. 2. GTSEC 07 and enter the Total FUTA Tax in Field 07FTV. |
| Schedule H—Line 20 (Tentative Credit). Fields 07SC1 and 07SC2 are present, but Fields 07MID and 07TTC are not present. (EC 178) | Enter $1.00 in Field 07TTC. |
| Schedule H—Line 16/21 (Total FUTA Wages). Field 07TFW is blank, but an entry is present on Line 17/22. (EC 181) | 1. Enter $1.00 in Field 07TFW. 2. When Error Code 891 appears, enter the Total FUTA Tax amount (from Line 17/25) in Field 07FTV. |
| Bankruptcy Estate Returns--A Bankruptcy Form 1041 is filed but the Form 1040 is not the one relating to the bankruptcy, or Form 1040 is not attached, and an entry is present on any of Lines 23 through 29 of Form 1041, or Line 9 indicates Gross Income greater than the applicable Exemption amount plus the standard deduction. (EC 839) | Continue processing based on the information contained on the original Form 1041. |
| No reply or decedent returns requiring conversion of Form 1040/A/EZ to Form 1041. | 1. See IRM 3.12.14.19.4. 2. Assign TPNC 46 |
| Form 1041--Lines 3 through 6. Any of Fields 0403 through 0406 are present and report a positive amount (a gain)≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , but the corresponding schedule is not attached. (EC 842) | Continue processing the return. |
| Form 1041--Lines 3 through 6. Any of Fields 0403 through 0406 are present and report a negative amount (a loss)≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , but the corresponding schedule is not attached. (EC 842) | 1. Delete the entry in the negative field(s). 2. Assign TPNC 40. |
| Form 1041--Line 16. Field 0416 contains an entry but there are no entries in Fields 0410 through 0415B. (EC 845) | 1. Delete the entry in Field 0416 2. Assign TPNC 40. |
| Form 1041--Line 18. Field 0418 contains an entry but there is no Schedule K-1 (Form 1041) attached or K-1 entity information is missing. (EC 851) | ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
| Form 1041--Line 24e. Field 0524E contains an entry but is missing supporting documentation (i.e. W-2). | Delete the entry and assign TPNC 43. (EC 896) |
| Form 1041--Line 24f. Field 0524F contains an entry but is missing copy B of Form 2439. | Delete the entry and assign TPNC 40. (EC 896) |
| Form 1041--Line 24g. Line 24g (no field) contains an entry but no Form 4136 is attached. | Assign TPNC 40. (EC 896) |
| Schedule G--Field 05G1C (Alternative Minimum Tax). Line 1c contains an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Schedule I is not attached. (EC 860) | Enter the taxpayers amount in Field 06IAV. |
| Form 1128 (Application for Change in Accounting Period). "Y" is present in Field 01CCC, but Form 1128 is not attached. (EC 869) | Annualize the tax using the formulas in Error Code 888. |
| Schedule H--Line 6 (Social Security Tax, plus Medicare Tax, plus Federal Income Tax Withheld). A math error exists in adding Fields 0702>, 0704>, and 0705, or an entry is present in Field 0706, but no entries are present in Fields 0701, 0703, and 0705. (EC 872) | Enter the amount from Field 05G06 to Field 0708V. |
| Schedule H--Line 8 (Total Social Security, Medicare, and Income Taxes). An entry is present in Field 0708, but no entries are present in Fields 0701, 0703, and 0705. (EC 875) | Enter the amount from Field 0708 to Field 0708V. |
| Schedule G--Field 05G06 (Schedule H). An entry is present in Field 05G06, but Schedule H is not attached. (EC 881) | GTSEC 07 and enter the amount from Field 05G06 into Field 0708V. |
| Schedule G--Field 05G2B Other Non business Credits). Line 2b of Schedule G contains an entry of $500.00 or more, but no supporting documentation is attached. (EC 887) | Delete the amount of Credit from Field 05G2B and assign TPNC 40. |
| Subject | Description |
|---|---|
| Ancillary and Domiciliary Estate | An estate that exists in a state because the taxpayer was domiciled (resided) in another state at the time of death. |
| Ancillary and Domiciliary Trust | A trust that exists in a foreign state because the grantor is domiciled (resides) in another state. |
| Bankruptcy Estate Pre-BAPCPA | A separate and distinct taxable entity from the individual debtor, created when an individual debtor files for bankruptcy under Chapter 7 or 11. This creates a separate estate consisting of property that belongs to the debtor prior to the filing date. |
| Bankruptcy Estate Post-BAPCPA ( filed on or after October 17, 2005) | A separate and distinct taxable entity from the individual debtor, created when an individual debtor files for bankruptcy under Chapter 7 or 11. Under Chapter 7, this creates a separate estate consisting of property that belongs to the debtor prior to the filing date. Under Chapter 11, this creates a separate estate consisting of property that belongs to the debtor after the filing date. When SECA tax is applicable to a Chapter 11 debtor, the SE tax is reported on a Form 1040, not the estate Form 1041. |
| Beneficiary | A person designated as the recipient of funds or other property under a trust or an estate. |
| Clifford Trust | A Grantor Trust where the assets are placed in a trust but there is still some ownership. Taxable to the grantor. |
| Complex Trust | A trust which, for the taxable year, does not qualify as a Simple Trust. |
| Conservatorship | A trust (not an estate) which is usually set up for an incompetent person. (Not necessarily a trust for tax purposes) |
| Corpus | The principal sum or capital of a trust or an estate, as distinguished from interest or income. |
| Decedents Estate | Estate of a deceased person that is a taxable entity separate from the decedent. It exists until the final distributions of the assets are made to the heirs and other beneficiaries. |
| Estate | A legal entity created as the result of a person's death. The estate consists of the real and/or personal property of the deceased person. The estate pays any debts owed by the decedent and then distributes the balance of the estate's assets to the beneficiaries of the estate. |
| Fiduciary | Trustee of a trust or executor, executrix, administrator, administratrix, personal representative, or person in possession of property of a decedent's estate. |
| Generation Skipping Trust | A trust with younger generation beneficiaries who are more than one generation younger than the grantor's generation. |
| Grantor Trust | May be set up by a living person, an organization, or created by a will. The trust is set up so that the income from the trust
is taxable income of the grantor.
Note:A grantor trust is rarely created by a will. |
| Guardianship/ Custodianship | A trust usually set up for a minor. (Not necessarily a trust for tax purposes) |
| Inter Vivos Trust | Established by a grantor during his/her lifetime. |
| Irrevocable Trust | The trust cannot be repealed or annulled. |
| Maker, Grantor, etc. | The person/organization which originated the trust or which has control over the trust. |
| Non-Explicit Trust | An arrangement that has substantially the same effect as a trust will be treated as a trust, even though it is not an explicit trust. Examples of such arrangements are insurance and annuity contracts, arrangements involving life estates and remainders. Non-Explicit Trusts do not include Decedent's Estate. |
| Non-Taxable Grantor Trust | Income, deductions, and credits are not reported on Form 1041 (they are ordinarily reported on Form 1040). |
| Pooled Income Trust | A Split-Interest Trust with a remainder interest for a public charity and a life income interest retained by a donor or for another person. |
| Probate Estate | The same as an Estate Entity. Probating an estate in court is done to establish the will is authentic or valid. |
| Residual Trust | Set up to receive that part of an estate which remains after the payment of all debts, charges, devises, and bequests to entities other than the beneficiary. |
| Revocable Trust | The grantor may revoke the trust and will pay the taxes of the trust on a Form 1040 return, because the trust is a grantor trust. The grantor will file Form 1041 return for "Information Only" purposes. |
| Simple Trust | When the trust instrument requires that all income be distributed currently, with no authority to make charitable contributions or distribute amounts allocated to the corpus of the trust. |
| Caution: A trust is a simple trust only for the year in which it distributes income and makes no other distributions to beneficiaries. For years when the trust does not meet these requirements, it is a Complex Trust. | |
| Taxable Grantor Trust | Income, deductions, and credits are reported on Form 1041. |
| Testamentary Trust | Set forth or contained in a will or a formal declaration of a person's wishes as to the disposition of the property after his/her death. A paper, instrument, document, gift, appointment, etc., is said to be "Testamentary" when it is written or made so as not to take effect until after the death of the person making it, and to be revocable and retain the property under that person's control during his/her life, although he/she may have believed that it would operate as an instrument of a different character. |
| Trust | A legal entity created under state law and taxed under federal law. The trust can be created to do one act or a series of acts. |
| Trust Under the Will | The same as a Testamentary Trust. |
| MAJOR CITY CODES AND ZIP CODES | |||
|---|---|---|---|
| State | City | Major City Code | ZIP Code |
| Alabama | Birmingham | BI | 352 |
| Huntsville | HU | 358 | |
| Montgomery | MG | 361 | |
| Mobile | MO | 366 | |
| Alaska | Anchorage | AN | 995 |
| Arkansas | Little Rock | LR | 722 |
| Arizona | Phoenix | PX | 850 |
| Tucson | TU | 857 | |
| California | Anaheim | AH | 928 |
| Bakersfield | BD | 933 | |
| Berkeley | BE | 947 | |
| Fresno | FO | 937 | |
| Glendale | GL | 912 | |
| Huntington Beach | HB | 926 | |
| Inglewood | ID | 903 | |
| Los Angeles | LA | 900 | |
| Long Beach | LB | 908 | |
| North Hollywood | NW | 916 | |
| Oakland | OA | 946 | |
| Pasadena | PD | 911 | |
| Riverside | RS | 925 | |
| Sacramento | SC | 958 | |
| Santa Ana | SA | 927 | |
| San Bernardino | SR | 924 | |
| San Diego | SD | 921 | |
| San Francisco | SF | 941 | |
| San Jose | SJ | 951 | |
| Stockton | SN | 952 | |
| Torrance | TN | 905 | |
| California (cont'd) | Van Nuys | VN | 914 |
| Colorado | Aurora | AZ | 800 |
| Colorado Springs | CS | 809 | |
| Denver | DN | 802 | |
| Lakewood | LW | 802 | |
| Pueblo | PU | 810 | |
| Connecticut | Bridgeport | BP | 066 |
| Hartford | HD | 061 | |
| New Haven | NH | 065 | |
| Stamford | ST | 069 | |
| Waterbury | WT | 067 | |
| Delaware | Wilmington | WI | 198 |
| District of Columbia | Washington | DC | 200 |
| Florida | Daytona Beach | DF | 320, 321 |
| Ft. Lauderdale | FL | 333 | |
| Hialeah | HI | 330 | |
| Hollywood | HW | 330 | |
| Jacksonville | JV | 322 | |
| Miami | MF | 330-332 | |
| Orlando | OR | 328 | |
| Pensacola | PE | 325 | |
| St. Petersburg | SP | 337 | |
| Tampa | TA | 336 | |
| Tallahassee | TL | 323 | |
| West Palm Beach | WP | 334 | |
| Georgia | Augusta | AG | 309 |
| Albany | AY | 217 | |
| Atlanta | AT | 303, 311 | |
| Georgia (cont'd) | Columbus | CM | 319 |
| Macon | MA | 312 | |
| Savannah | GS | 314 | |
| Hawaii | Honolulu | HL | 968 |
| Idaho | Boise | BS | 837 |
| Iowa | Grand Rapids | CR | 524 |
| Des Moines | DM | 503 | |
| Davenport | DP | 528 | |
| Dubuque | DQ | 520 | |
| Sioux City | SX | 511 | |
| Waterloo | WL | 507 | |
| Illinois | Aurora | AO | 605 |
| Chicago | CH | 606 | |
| Cicero | CI | 606 | |
| Decatur | DT | 625 | |
| East St. Louis | ES | 622 | |
| Evanston | EN | 602 | |
| Joliet | JT | 604 | |
| Oak Park | OP | 603 | |
| Peoria | PL | 616 | |
| Rockford | RF | 611 | |
| Springfield | XL | 627 | |
| Indiana | Evansville | EV | 477 |
| Fort Wayne | FY | 468 | |
| Gary | GY | 464 | |
| Hammond | HM | 463 | |
| Indianapolis | IN | 462 | |
| South Bend | SB | 466 | |
| Terre Haute | TH | 478 | |
| Kansas | Kansas City | KA | 661 |
| Kansas (cont'd) | Shawnee Mission | SM | 662 |
| Topeka | TP | 666 | |
| Wichita | WK | 672 | |
| Kentucky | Lexington | LX | 405 |
| Louisville | LE | 402 | |
| Louisiana | Baton Rouge | BR | 708 |
| Lake Charles | LC | 706 | |
| Metairie | MI | 700 | |
| New Orleans | NO | 701 | |
| Shreveport | SH | 711 | |
| Maine | Augusta | AA | 043 |
| Portland | PT | 041 | |
| Maryland | Baltimore | BA | 212 |
| Silver Spring | SS | 209 | |
| Massachusetts | Boston | BO | 021, 022 |
| Cambridge | CB | 021, 022 | |
| Fall River | FR | 027 | |
| Lowell | LM | 018 | |
| Lynn | LY | 019 | |
| New Bedford | ND | 027 | |
| Newton | NE | 021 | |
| Quincy | QU | 021 | |
| Springfield | XA | 011 | |
| Sommerville | SV | 021 | |
| Worcester | WE | 016 | |
| Michigan | Dearborn | DB | 481 |
| Detroit | DE | 482 | |
| Flint | FT | 485 | |
| Michigan (cont'd) | Grand Rapids | CR | 495 |
| Kalamazoo | KZ | 490 | |
| Lansing | LG | 489 | |
| Saginaw | SG | 486 | |
| Warren | WR | 480 | |
| Minnesota | Duluth | DL | 558 |
| Minneapolis | MS | 554 | |
| St. Paul | SU | 551 | |
| Mississippi | Biloxi | BL | 395 |
| Greenwood | GW | 389 | |
| Hattiesburg | HT | 394 | |
| Jackson | JN | 392 | |
| Meridian | MD | 393 | |
| Missouri | Independence | IE | 640 |
| Kansas City | KC | 641 | |
| St. Joseph | XM | 645 | |
| St. Louis | SL | 631 | |
| Springfield | XO | 658 | |
| Montana | Helena | HE | 596 |
| Nebraska | Lincoln | LN | 685 |
| Omaha | OM | 681 | |
| Nevada | Las Vegas | LV | 891 |
| Reno | RE | 895 | |
| New Hampshire | Manchester | MR | 031 |
| Portsmouth | PS | 038 | |
| New Jersey | Atlantic City | AC | 084 |
| Camden | CD | 081 | |
| Elizabeth | EL | 072 | |
| East Orange | EO | 070 | |
| Hackensack | HS | 076 | |
| New Jersey (cont'd) | Jersey City | JC | 073 |
| New Brunswick | NB | 089 | |
| Newark | NK | 071 | |
| Paterson | PN | 075 | |
| Trenton | TR | 086 | |
| New Mexico | Albuquerque | AQ | 871 |
| New York | Albany | AL | 122 |
| Brooklyn | BK | 112 | |
| Bronx | BX | 104 | |
| Buffalo | BF | 142 | |
| Far Rockaway | RK | 116 | |
| Flushing | FG | 113 | |
| Jamaica | JA | 114 | |
| Long Island City | LI | 111 | |
| New York City | NY | 100-102 | |
| Niagara Falls | NF | 143 | |
| Rochester | RC | 146 | |
| Schenectady | SK | 123 | |
| Staten Island | SI | 103 | |
| Syracuse | SY | 132 | |
| Utica | UT | 135 | |
| Yonkers | YK | 107 | |
| North Carolina | Asheville | AS | 288 |
| Charlotte | CE | 282 | |
| Durham | DU | 277 | |
| Greensboro | GO | 274 | |
| Raleigh | RL | 276 | |
| Wilmington | WN | 284 | |
| North Carolina (cont'd) | Winston-Salem | WS | 271 |
| North Dakota | Fargo | FA | 581 |
| Ohio | Akron | AK | 443 |
| Canton | CA | 447 | |
| Cleveland | CL | 441 | |
| Cincinnati | CN | 452 | |
| Columbus | CO | 432 | |
| Daytona | DY | 454 | |
| Hamilton | HA | 450 | |
| Lorain | LO | 440 | |
| Parma | PZ | 441 | |
| Springfield | XH | 455 | |
| Toledo | TO | 436 | |
| Warren | WO | 444 | |
| Youngstown | YO | 445 | |
| Oklahoma | Oklahoma City | OC | 731 |
| Tulsa | TS | 741 | |
| Oregon | Eugene | EU | 974 |
| Portland | PO | 972 | |
| Salem | XR | 973 | |
| Pennsylvania | Allentown | AW | 181 |
| Bethlehem | BM | 180 | |
| Erie | ER | 165 | |
| Harrisburg | HG | 171 | |
| Johnstown | JO | 159 | |
| Lancaster | LP | 176 | |
| Philadelphia | PH | 191 | |
| Pittsburgh | PI | 152 | |
| Reading | RD | 196 | |
| Pennsylvania (cont'd) | Scranton | XC | 185 |
| Wilkes-Barre | WB | 187 | |
| Williamsport | WM | 177 | |
| York | YK | 174 | |
| Rhode Island | Providence | PR | 029 |
| South Carolina | Columbia | CU | 292 |
| Charleston | CT | 294 | |
| Florence | FE | 295 | |
| Greenville | GV | 296 | |
| Spartanburg | SQ | 293 | |
| South Dakota | Aberdeen | AD | 574 |
| Tennessee | Chattanooga | CG | 374 |
| Knoxville | KN | 379 | |
| Memphis | ME | 381 | |
| Nashville | NA | 372 | |
| Texas | Abilene | AB | 796 |
| Amarillo | AM | 791 | |
| Austin | AU | 787 | |
| Beaumont | BT | 777 | |
| Corpus Christi | CC | 784 | |
| Dallas | DA | 752, 753 | |
| El Paso | EP | 799 | |
| Fort Worth | FW | 761 | |
| Galveston | GA | 775 | |
| Houston | HO | 770-772 | |
| Irving | IR | 750 | |
| Laredo | LD | 780 | |
| Lubbock | LU | 794 | |
| Texas (cont'd) | Port Arthur | PA | 776 |
| San Antonio | SO | 782 | |
| Waco | WX | 767 | |
| Wichita Falls | WF | 763 | |
| Utah | Ogden | OG | 844 |
| Salt Lake City | XU | 841 | |
| West Valley City | WC | 841 | |
| Vermont | Burlington | BU | 054 |
| Virginia | Alexandria | AX | 223 |
| Arlington | AR | 222 | |
| Hampton | HP | 236 | |
| Newport News | NN | 236 | |
| Norfolk | NV | 235 | |
| Portsmouth | PM | 237 | |
| Richmond | RI | 232 | |
| Roanoke | RO | 240 | |
| Virginia Beach | VB | 234 | |
| Washington | Seattle | SE | 981, 987 |
| Spokane | SW | 992 | |
| Tacoma | TC | 983, 984 | |
| West Virginia | Charleston | CW | 253 |
| Huntington | HN | 257 | |
| Parkersburg | PK | 261 | |
| Wheeling | WH | 260 | |
| Wisconsin | Green Bay | GB | 543 |
| Kenosha | KE | 531 | |
| Madison | MN | 537 | |
| Milwaukee | MW | 532 | |
| Racine | RA | 534 | |
| West Allis | WA | 532 | |
| Wyoming | Cheyenne | CY | 820 |
| Puerto Rico | San Juan | XJ | 009 |
| State Code/ZIP Code Perfection Chart (State Order) | ||||||
|---|---|---|---|---|---|---|
| AA | America-Atlantic | 34001 | MS | Mississippi | 38601 | |
| AE | America-Europe | 09001 | MO | Missouri | 63001 | |
| AP | America-Pacific | 96201 | MT | Montana | 59001 | |
| AL | Alabama | 35001 | NE | Nebraska | 68001 | |
| AK | Alaska | 99501 | NV | Nevada | 88901 | |
| AZ | Arizona | 85001 | NH | New Hampshire | 03001 | |
| AR | Arkansas | 71601 | NJ | New Jersey | 07001 | |
| CA | California | 90001 | NM | New Mexico | 87001 | |
| CO | Colorado | 80001 | NY | New York | 00501 | |
| CT | Connecticut | 06001 | NC | North Carolina | 27001 | |
| DE | Delaware | 19701 | ND | North Dakota | 58001 | |
| DC | District of Columbia | 20001 | OH | Ohio | 43001 | |
| FL | Florida | 32001 | OK | Oklahoma | 73001 | |
| GA | Georgia | 30001 | OR | Oregon | 97001 | |
| HI | Hawaii | 96701 | PA | Pennsylvania | 15001 | |
| ID | Idaho | 83201 | RI | Rhode Island | 02801 | |
| IL | Illinois | 60001 | SC | South Carolina | 29001 | |
| IN | Indiana | 46001 | SD | South Dakota | 57001 | |
| IA | Iowa | 50001 | TN | Tennessee | 37001 | |
| KS | Kansas | 66001 | TX | Texas | 75001 | |
| KY | Kentucky | 40001 | UT | Utah | 84001 | |
| LA | Louisiana | 70001 | VT | Vermont | 05001 | |
| ME | Maine | 03901 | VA | Virginia | 20101 | |
| MD | Maryland | 20601 | WA | Washington | 98001 | |
| MA | Massachusetts | 01001 | WV | West Virginia | 24701 | |
| MI | Michigan | 48001 | WI | Wisconsin | 53001 | |
| MN | Minnesota | 55001 | WY | Wyoming | 82001 | |
| American Samoa (AS) | Federated States of Micronesia (FM) | ||
|---|---|---|---|
| City | ZIP Code | City | ZIP Code |
| Faga'itua | 96799 | Chuuk | 96942 |
| Leone | 96799 | Kosrae | 96944 |
| Olosega Manua' | 96799 | Pohnpei | 96941 |
| Pago Pago | 96799 | Yap | 96943 |
| Marshall Islands (MH) | Palau (PW) | ||
|---|---|---|---|
| City | ZIP Code | City | ZIP Code |
| Ebeye | 96970 | Koror | 96940 |
| Majuro | 96960 | Palau | 96940 |
| Guam (GU) | Northern Mariana Islands (MP) | ||
|---|---|---|---|
| City | ZIP Code | City | ZIP Code |
| Agana | 96910 | Capitol Hill | 96950 |
| Inarajan | 96917 | Rota | 96951 |
| Merizo | 96916 | Saipan | 96950 |
| Tamuning | 96931 | Tinian | 96952 |
| Umatac | 96915 | ||
| Yona | 96915 | ||
| Virgin Islands (VI) | |||
|---|---|---|---|
| City | ZIP Code | City | ZIP Code |
| Charlotte Amalie | 00802 | Christiansted | 00820 |
| Cruz Bay | 00830 | Downtown | 00840 |
| Frederiksted | 00840 | Kingshill | 00850 |
| Saint Croix | 00820 | Saint John | 00830 |
| Saint Thomas | 00805 | Sunny Isle | 00850 |
| Veterans Annex | 00820 | ||
| Puerto Rico (PR) | |||
|---|---|---|---|
| City | ZIP Code | City | ZIP Code |
| Adjuntas | 00601 | Laplata | 00786 |
| Aquada | 00602 | Lares | 00669 |
| Aquadilla | 00603 | Las Marias | 00670 |
| Agnes Buenas | 00703 | Las Piedras | 00771 |
| Aguirre | 00704 | Levittown | 00949 |
| Aibonito | 00705 | Loiza | 00772 |
| Anasco | 00610 | Loiza Street Station | 00936 |
| Angeles | 00611 | Loquillo | 00773 |
| Arecibo | 00612 | Manati | 00674 |
| Arroyo | 00714 | Maricao | 00606 |
| Bajadero | 00616 | Maunabo | 00707 |
| Barceloneta | 00617 | Mayaquez | 00680 |
| Barraquitas | 00794 | Mercedita | 00715 |
| Barrio Obrero Station | 00935 | Minillas Center | 00936 |
| Bayamon | 00956 | Moca | 00676 |
| Boqueron | 00622 | Morovis | 00687 |
| Cabo Rojo | 00623 | Naguabo | 00718 |
| Caguas | 00725 | Narajito | 00719 |
| Camuy | 00627 | Orocovis | 00720 |
| Canovanas | 00729 | Palmer | 00721 |
| Caparra Heights | 00920 | Patillas | 00723 |
| Carolina | 00982 | Penuelas | 00624 |
| Catano | 00962 | Ponce | 00731 |
| Cayey | 00736 | Puerta de Tierra | 00936 |
| Ceiba | 00735 | Puerta Real | 00740 |
| Cerro Gordon | 00754 | Punta Santiago | 00741 |
| Ciales | 00638 | Quebradillas | 00678 |
| Cidra | 00739 | Ramey | 00603 |
| Coamo | 00769 | Rincon | 00677 |
| Comerio | 00782 | Rio Blanco | 00744 |
| Condado | 00907 | Rio Grande | 00721 |
| Corozal | 00783 | Rio Piedras | 00927 |
| Coto Laurel | 00780 | Rosario | 00636 |
| Culebra | 00775 | Sabana Grande | 00637 |
| Dorado | 00646 | Sabana Hoyos | 00688 |
| Ensenada | 00647 | Sabana Seca | 00952 |
| Esperanza | 00765 | Saint Just | 00978 |
| Fajardo | 00738 | Salinas | 00751 |
| Fernandez Juncos | 00936 | San Antonio | 00690 |
| Florida | 00650 | San Francisco | 00927 |
| Fort Buchanan | 00934 | San German | 00683 |
| Garrachales | 00652 | San Juan | 00936 |
| Guanica | 00653 | San Lorenzo | 00754 |
| Guayama | 00784 | San Sebastian | 00685 |
| Guayanilla | 00656 | Santa Isabel | 00757 |
| Guaynabo | 00965 | Sanrurce | 00936 |
| Gurabo | 00778 | Toa Alta | 00953 |
| Hatillo | 00659 | Toa Boa | 00949 |
| Hato Rey | 00936 | Trujillo Alto | 00976 |
| Harmingueros | 00660 | University | 00936 |
| Humacao | 00791 | Utuado | 00641 |
| Isabela | 00662 | Vega Alta | 00692 |
| Jayuya | 00664 | Vega Baja (box 1-9049) | 00694 |
| Juana Diaz | 00795 | Vieques | 00765 |
| Juncos | 00777 | Villalba | 00766 |
| La Cumbre | 00926 | Yabucoa | 00767 |
| Lajas | 00667 | Yauco | 00698 |
| Country name | Code |
|---|---|
| Abu Dubai | AE |
| Afghanistan | AF |
| Akrotiri | AX |
| Aland Island | XI |
| Albania | AL |
| Algeria | AG |
| Andorra | AN |
| Angola | AO |
| Anguilla | AV |
| Antarctic Lands | FS |
| Antarctica | AY |
| Antigua | AC |
| Antigua and Barbuda | AC |
| Argentina | AR |
| Armenia | AM |
| Aruba | AA |
| Ascension Island | XA |
| Ashmore and Cartier Islands | AT |
| Australia | AS |
| Austria | AU |
| Azerbaijan | AJ |
| Azores | XZ |
| Bahamas | BF |
| Bahrain | BA |
| Baker Island | FQ |
| Balearic Islands | SP |
| Bangladesh | BG |
| Barbados | BB |
| Barbuda | AC |
| Bassas da India | BS |
| Belarus | BO |
| Belgium | BE |
| Belize | BH |
| Benin (Dahomey) | BN |
| Bermuda | BD |
| Bhutan | BT |
| Bolivia | BL |
| Bonaire | NT |
| Bosnia and Herzegovina | BK |
| Botswana | BC |
| Bouvet Island | BV |
| Brazzaville (Capital of Republic of Congo) | CF |
| Brazil | BR |
| British Indian Ocean Territory | IO |
| British Virgin Islands | VI |
| Brunei | BX |
| Bulgaria | BU |
| Burkina Faso | UV |
| Burma | BM |
| Burundi | BY |
| Caicos Islands | TK |
| Cambodia | CB |
| Cameroon | CM |
| Canada | CA |
| Canary Islands | XY |
| Cape Verde | CV |
| Cartier Island | AT |
| Cayman Islands | CJ |
| Central African Republic | CT |
| Chad | CD |
| Channel Islands | XC |
| Chile | CI |
| China, People's Republic of (Including Inner Mongolia, Tibet and Manchuria) | CH |
| Christmas Island | KT |
| Clipperton Island | IP |
| Cocos (Keeling) Islands | CK |
| Colombia | CO |
| Comoros | CN |
| Congo, Republic of (Brazzaville) | CF |
| Congo, Democratic Republic of (Kinshasa) (formerly Zaire) | CG |
| Cook Islands | CW |
| Coral Sea Islands | CR |
| Corsica | FR |
| Costa Rica | CS |
| Cote d′Ivoire (Ivory Coast) | IV |
| Croatia | HR |
| Cuba | CU |
| Cyprus | CY |
| Czech Republic | EZ |
| Dem. People's Rep. of Korea (North) | KN |
| Dem. Rep. of Congo (Kinshasa) (formerly Zaire) | CG |
| Dem. Rep. of Timor-Leste | TT |
| Denmark | DA |
| Dhekelia | DX |
| Djibouti | DJ |
| Dominica | DO |
| Dominican Republic | DR |
| Dubai | AE |
| East Timor | TT |
| Ecuador | EC |
| Egypt | EG |
| El Salvador | ES |
| Eleuthera Island | BF |
| England | XE |
| Equatorial Guinea | EK |
| Eritrea | ER |
| Estonia | EN |
| Ethiopia | ET |
| Europa Island | EU |
| Falkland Islands (Islas Malvinas) | FK |
| Faroe Islands | FO |
| Fiji | FJ |
| Finland | FI |
| France | FR |
| French Guiana | FG |
| French Polynesia | FP |
| French Southern and Antarctic Lands | FS |
| Futuna | WF |
| Gabon | GB |
| Gambia | GA |
| Gaza Strip | GZ |
| Georgia | GG |
| Germany | GM |
| Ghana | GH |
| Gibraltar | GI |
| Glorioso Islands | GO |
| Great Britain (United Kingdom) | UK |
| Greece | GR |
| Greenland | GL |
| Grenada | GJ |
| Grenadines | VC |
| Guadeloupe | GP |
| Guatemala | GT |
| Guernsey | GK |
| Guinea | GV |
| Guinea-Bissau | PU |
| Guyana | GY |
| Haiti | HA |
| Heard Island and McDonald Islands | HM |
| Holy See | VT |
| Honduras | HO |
| Hong Kong | HK |
| Howland Island | HQ |
| Hungary | HU |
| Iceland | IC |
| India | IN |
| Indonesia (Including Bali, Belitung, Flores, Java, Moluccas and Sumatra) | ID |
| Iran | IR |
| Iraq | IZ |
| Ireland, Republic of | EI |
| Isle of Man | IM |
| Israel | IS |
| Italy | IT |
| Jamaica | JM |
| Jan Mayen | JN |
| Japan | JA |
| Jarvis Island | DQ |
| Jersey | JE |
| Johnston Atoll | JQ |
| Jordan | JO |
| Juan de nova Island | JU |
| Kazakhstan | KZ |
| Kenya | KE |
| Kingman Reef | KQ |
| Kiribati | KR |
| Korea, Dem People's Republic of (North) | KN |
Korea, Republic of (South)
Note:Use when only Korea is present |
KS |
| Kosovo, Republic of | KV |
| Kurile Islands | RS |
| Kuwait | KU |
| Kyrgyzstan | KG |
| Laos | LA |
| Latvia | LG |
| Lebanon | LE |
| Lesotho | LT |
| Liberia | LI |
| Libya | LY |
| Liechtenstein | LS |
| Lithuania | LH |
| Luxembourg | LU |
| Macau | MC |
| Macedonia (formerly Republic of Yugoslav) | MK |
| Madagascar (Malagasy Republic) | MA |
| Malawi | MI |
| Malaysia | MY |
| Maldives | MV |
| Mali | ML |
| Malta | MT |
| Martinique | MB |
| Mauritania | MR |
| Mauritius | MP |
| Mayotte | MF |
| McDonald Island | HM |
| Mexico | MX |
| Midway Islands | MQ |
| Miquelon | SB |
| Moldova | MD |
| Monaco | MN |
| Mongolia | MG |
| Montenegro | MJ |
| Montserrat | MH |
| Morocco | MO |
| Mozambique | MZ |
| Myanmar | XM |
| Namibia | WA |
| Nauru | NR |
| Navassa Island | BQ |
| Nepal | NP |
| Netherlands | NL |
| Netherlands Antilles | NT |
| Nevis | SC |
| New Caledonia | NC |
| New Zealand | NZ |
| Nicaragua | NU |
| Niger | NG |
| Nigeria | NI |
| Niue | NE |
| Norfolk Island | NF |
| North Korea | KN |
| Northern Grenadines | VC |
| Northern Ireland | XN |
| Norway | NO |
| Oman | MU |
| Other Countries | XX |
| Pakistan | PK |
| Palmyra Atoll | LQ |
| Panama | PM |
| Papua New Guinea | PP |
| Paracel Islands | PF |
| Paraguay | PA |
| Peru | PE |
| Philippines | RP |
| Pitcairn Islands | PC |
| Poland | PL |
| Portugal | PO |
| Principe | TP |
| Qatar | QA |
| Redonda | VI |
| Republic of Korea (South) | KS |
| Republic of Singapore | SN |
| Reunion | RE |
| Romania | RO |
| Russia | RS |
| Rwanda | RW |
| Ryukyu Islands | JA |
| Samoa | WS |
| San Marino | SM |
| Sao Tome and Principe | TP |
| Sarawak | MY |
| Saudi Arabia | SA |
| Scotland | XS |
| Senegal | SG |
| Serbia | RB |
| Seychelles | SE |
| Sierra Leone | SL |
| Singapore | SN |
| Slovak Republic | XR |
| Slovakia | LO |
| Slovenia | SI |
| Solomon Islands | BP |
| Somalia | SO |
| South Africa | SF |
| South Georgia and the South Sandwich Islands | SX |
| South Korea | KS |
| South Sandwich Island | SX |
| Spain | SP |
| Spratly Islands | PG |
| Sri Lanka | CE |
| St. Barthelemy | TB |
| St. Christopher | SC |
| St Helena | SH |
| St Kitts and Nevis (Includes St. Christopher) | SC |
| St Lucia | ST |
| St. Martin | RN |
| ST Miquelon | SB |
| St Pierre and Miquelon | SB |
| St Vincent and The Grenadines (Northern Grenadines) | VC |
| Sudan | SU |
| Suriname | NS |
| Svalbard | SV |
| Swaziland | WZ |
| Sweden | SW |
| Switzerland | SZ |
| Syria | SY |
| Tahiti (French Polynesia) | FP |
| Taiwan | TW |
| Tajikistan | TI |
| Tanzania, United Republic of | TZ |
| Thailand | TH |
| The Bahamas | BF |
| The Gambia | GA |
| The Netherlands | NL |
| Timor, East | TT |
| Timor-Leste | TT |
| Togo | TO |
| Tokelau | TL |
| Tonga | TN |
| Tortola | VI |
| Trinidad and Tobago | TD |
| Tristan Da Cunha | XT |
| Tromelin Island | TE |
| Tunisia | TS |
| Turkey | TU |
| Turkmenistan | TX |
| Turks and Caicos Islands | TK |
| Tuvalu | TV |
| Uganda | UG |
| Ukraine | UP |
| United Arab Emirates | AE |
| United Kingdom | UK |
| Uruguay | UY |
| Uzbekistan | UZ |
| Vanuatu | NH |
| Vatican City | VT |
| Venezuela | VE |
| Vietnam | VM |
| Virgin Islands, British | VI |
| Wake Island | WQ |
| Wales | XW |
| Wallis and Futuna | WF |
| West Bank | WE |
| Western Sahara | WI |
| Western Samoa | WS |
| Windward Island | VC |
| Yemen | YM |
| Yugoslavia | YI |
| Zaire (Democratic Republic of Congo) | CG |
| Zambia | ZA |
| Zimbabwe | ZI |
| Australia State | Abbreviation |
|---|---|
| Australian Capital Territory | ACT |
| New South Wales | NSW |
| Northern Territory | NT |
| Queensland | QLD |
| South Australia | SA |
| Tasmania | TAS |
| Victoria | VIC |
| Western Australia | WA |
| Brazil State | Abbreviation |
|---|---|
| Acre | AC |
| Alagoas | AL |
| Amapa | AP |
| Amazonas | AM |
| Bahia | BA |
| Ceara | CE |
| Distrito Federal | DF |
| Esperito Santo | ES |
| Goias | GO |
| Maranhao | MA |
| Mato Grosso | MT |
| Mato Grosso do Sul | MS |
| Minas Gerais | MG |
| Parana | PR |
| Paraiba | PB |
| Para | PA |
| Pernambuco | PE |
| Piaui | PI |
| Rio Grande do Norte | RN |
| Rio Grande do Sul | RS |
| Rio de Janeiro | RJ |
| Rondonia | RO |
| Roraima | RR |
| Santa Catarina | SC |
| Sergipe | SE |
| Sao Paulo | SP |
| Tocantins | TO |
| Canada Province/Territory | Abbreviation |
|---|---|
| Alberta | AB |
| British Columbia | BC |
| Manitoba | MB |
| New Brunswick | NB |
| Newfoundland and Labrador | NL |
| Northwest Territories | NT |
| Nova Scotia | NS |
| Nunavut | NU |
| Ontario | ON |
| Prince Edward Island | PE |
| Quebec | QC |
| Saskatchewan | SK |
| Yukon | YT |
| Cuba Provincias | Abbreviation |
|---|---|
| Camaguey | CG |
| Ciego de Avila | CA |
| Cienfuegos | CF |
| Ciudad di La Habana | CH |
| Gramma (Bayamo) | GR |
| Guantanamo | GT |
| Holguin | HO |
| La Habana | HA |
| Matazas | MT |
| Municipio Especial Isla de la Juventud | IJ |
| Pinar del Rio | PR |
| Sancti Spiritus | SS |
| Santiago de Cuba | SC |
| (Victoria de) Las Tunas | LT |
| Villa Clara | VC |
| Italy Provincia | Abbreviation |
|---|---|
| Agrigento | AG |
| Alessandria | AL |
| Ancona | AN |
| Aosta/Aoste | AO |
| Arezzo | AR |
| Ascoli Piceno | AP |
| Asti | AT |
| Bari | BA |
| Belluna | BL |
| Beneveto | BN |
| Bergamo | BG |
| Biella | BI |
| Bologna | BO |
| BolozanoBolzen | BZ |
| Brescia | BS |
| Brindisi | BR |
| Cagliari | CA |
| Caltanisetta | CL |
| Campobasso | CB |
| Caserta | CE |
| Catania | CT |
| Catanzaro | CZ |
| Chieti | CH |
| Como | CO |
| Cosenza | CS |
| Cremona | CZ |
| Crotone | KR |
| Cuneo | CN |
| Enna | EN |
| Ferrara | FE |
| Firenze | FI |
| Foggia | FG |
| Forli | FO |
| Frosinone | FR |
| Genova | GE |
| Gorizia | GO |
| Grosseto | GR |
| Imperia | IM |
| Isernia | IS |
| L'Aquila | AQ |
| La Spezia | SP |
| Latina | LT |
| Lecce | LE |
| Livorno | LI |
| Lodi | LO |
| Lucca | LU |
| Macerata | MC |
| Mantova | MN |
| Massa-Carrara | MS |
| Matera | MT |
| Messina | ME |
| Milano | MI |
| Modena | MO |
| Napoli | NA |
| Novara | NO |
| Nuoro | NU |
| Oristano | OR |
| Padova | PD |
| Palermo | PA |
| Parma | PR |
| Pavia | PV |
| Perugia | PG |
| Pesaro-Urbino | PS |
| Pescara | PE |
| Piacenza | PC |
| Pisa | PI |
| Pistoia | PT |
| Pordenone | PN |
| Potenza | PZ |
| Prato | PO |
| Ragusa | RG |
| Pavenna | RA |
| Peggio de Calabria | RC |
| Reggio nell'Emilia | RE |
| Rieti | RI |
| Rimini | RN |
| Roma | RM |
| Rovigo | RO |
| Salerno | SA |
| Sassari | SS |
| Savona | SV |
| Siena | SI |
| Siracusa | SR |
| Sondrio | SO |
| Taranto | TA |
| Teramo | TE |
| Terni | TR |
| Torino | TO |
| Trapani | TO |
| Trento | TN |
| Treviso | TV |
| Trieste | TS |
| Udine | UD |
| Varese | VA |
| Venezia | VE |
| Verbania | VB |
| Vercelli | VC |
| Verona | VR |
| Vibo Valentia | VV |
| Vincenza | VI |
| Viterbo | VT |
| Mexico State | Abbreviation |
|---|---|
| Aguascalientes | AGS |
| Baja California Norte | BCN |
| Baja California Sur | BCS |
| Campeche | CAM |
| Chiapas | CHIS |
| Chihuahua | CHIH |
| Coahuila | COAH |
| Colima | COL |
| Distrito Federal | DF |
| Durango | DGO |
| Guanajuato | GTO |
| Guerrero | GRO |
| Hidalgo | HGO |
| Jalisco | JAL |
| Mexico | MEX |
| Michoacan | MICH |
| Morelos | MOR |
| Nayarit | NAY |
| Nuevo Leon | NL |
| Oaxaca | OAX |
| Puebla | PUE |
| Queretaro | QRO |
| Quintana ROO | QROO |
| San Luis Potosi | SLP |
| Sinaloa | SIN |
| Sonora | SON |
| Tabasco | TAB |
| Tamaulipas | TAMPS |
| Tlaxcala | TLAX |
| Veracruz | VER |
| Yucatan | YUC |
| Zacatecas | ZAC |
| The Netherlands Province | Abbreviation |
|---|---|
| Drenthe | DR |
| Flevoland | FLD |
| Friesland | FR |
| Gelderland | GLD |
| Groningen | GN |
| Lemburg | LB |
| North Brabant | NB |
| North Holland | NH |
| Overijssel | OV |
| South Holland | ZH |
| Utrecht | UT |
| Zeeland | SLD |
| Correspondence Issue | Form | Narrative on 0177C Letter (selective paragraph 1) |
|---|---|---|
| Missing Form 8913 | 1041 | Please complete and return Form 8913, Credit for Federal Telephone Excise Tax Paid, to support the entry on line 24f, page 1, Form 1041. |
| 1041-QFT | We received your Form 1041-QFT and we find we need more information to complete our processing. Please provide the following
information so we can continue processing your return. Please complete and return Form 8913, Credit for Federal Telephone Excise Tax Paid, to support the entry on line 14, page 1, Form 1041-QFT. |
|
| 1041-N | We received your Form 1041-QFT and we find we need more information to complete our processing. Please provide the following
information so we can continue processing your return. Please complete and return Form 8913, Credit for Federal Telephone Excise Tax Paid, to support the entry on line 15, page 1, Form 1041-N. |
|
| Amounts on return and Form 8913 differs | 1041 | Please complete and return a corrected Form 8913, Credit for Federal Telephone Excise Tax Paid, because the entry on line 24f, page 1, Form 1041 does not agree with the amount shown on Form 8913 submitted with the return. |
| 1041-QFT | We received your Form 1041-QFT and we find we need more information to complete our processing. Please complete and return a corrected Form 8913, Credit for Federal Telephone Excise Tax Paid, because the entry on line 14, page 1, Form 1041–QFT does not agree with the amount shown on Form 8913 submitted with the return. | |
| 1041-N | We received your Form 1041-N and we find we need more information to complete our processing. Please complete and return a corrected Form 8913, Credit for Federal Telephone Excise Tax Paid, because the entry on line 15, page 1, Form 1041-N does not agree with the amount shown on Form 8913 submitted with the return. | |
| Interest excessive | 1041 | Please complete and return a corrected Form 8913, Credit for Federal Telephone Excise Tax Paid, because the entry on Line 15e exceeds the interest allowable on the telephone excise tax refund. |
| 1041-QFT | We received your Form 1041-QFT and we find we need more information to complete our processing. Please complete and return a corrected Form 8913, Credit for Federal Telephone Excise Tax Paid, because the entry on Line 15e exceeds the interest allowable on the telephone excise tax refund. | |
| 1041-N | We received your Form 1041-N and we find we need more information to complete our processing. Please complete and return a corrected Form 8913, Credit for Federal Telephone Excise Tax Paid, because the entry on Line 15e exceeds the interest allowable on the telephone excise tax refund. |
| Issue | Letter | Narrative on Letter 105C/106C (Selective paragraph B) |
|---|---|---|
| Incorrect tax period | 105C | We can't allow the amount claimed for the Federal Telephone Excise Tax Credit refund because the refund may only be claimed on your 2006 Federal income tax return. For this purpose, the 2006 income tax return is the income tax return for calendar year 2006 or for the first taxable year including December 31, 2006. |
| "Initial" return/not in business | 105C | We can't allow the amount claimed for the Federal Telephone Excise Tax Credit refund because we have no record that the business was established before or during the period that the credit may be claimed. |
| "No reply" for missing Form 8913 | 105C | We can't allow the amount claimed for the Federal Telephone Excise Tax Credit refund because you did not submit a completed Form 8913 (Credit for Federal Telephone Excise Tax Paid). |
| Refund amount on return differs from Form 8913 | 106C | The amount claimed on your tax return does not match the amount claimed on Form 8913 (Credit for Federal Telephone Excise Tax Paid). |