- 3.22.3.63 Error Code 003 — (CE) Check Digits/P-SSN
- 3.22.3.64 Error Code 004 — (CE) Name Control Mismatch/National Accounts Profile (NAP)
- 3.22.3.65 Error Code 005 — Primary Name Control/TIN Match on Invalid Side
- 3.22.3.66 Error Code 006 — (CE) First-Time Filers
- 3.22.3.67 Error Code 007 — (CE) Address Information Different
- 3.22.3.68 Error Code 008 — (CE) Marital Filing Status Change
- 3.22.3.69 Error Codes 009 — (CE) Entity Data and Check Digit/Name Control
- 3.22.3.70 Error Code 010 — (CE) Missing SSN U/A
- 3.22.3.71 Error Code 011 — (CE) NAP Access Indicator
- 3.22.3.72 Error Code 012 — (CE) Dependent/EIC SSN Validation
- 3.22.3.73 Error Code 013 — (CE) Social Security Numbers
- 3.22.3.74 Error Code 014 — (CE) Entity Data
- 3.22.3.75 Error Code 015 — Spouse SSN Blank
- 3.22.3.76 Error Code 016 — (CE) FSC 2 No Ampersand
- 3.22.3.77 Error Code 017 — (CE) Federal Telephone Excise Tax
- 3.22.3.78 Error Code 018 — (CE) Date of Death Is Prior to Tax Period
- 3.22.3.79 Error Code 019 — (CE) Date of Birth is Greater Than Tax Period
- 3.22.3.80 Error Codes 020 — (CE) Major City Code
- 3.22.3.81 Error Code 022 — (CE) Major City Code/ZIP Code
- 3.22.3.82 Error Code 023 — (CE) Zip Code/State
- 3.22.3.83 Error Code 024 — (CE) Form 1040/ Form 2555 without FLC 20
- 3.22.3.84 Error Code 025 — (CE) Post of Duty Code
- 3.22.3.85 Error Code 026 — (CE) Computer Condition Code "L" or "W" is Present
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EC 004 generates when Name Control Mismatch (NAP) errors.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 004.
1040NR 1040NR-EZ 1040-PR/SS Field Title CL CL CL Clear Code 01PNC 01PNC 01PNC Name Control >>>> >>>> >>>> NAP EIF Name Control Underprint 01PS 01PS 01PS SSN 01NA1> 01NA1> 01NA1> NAP Access Indicator 01NR1> 01NR1> 01NR1> NAP EIF Response Indicator 01NL1 01NL1 01NL1 Name Line 1 01NL2 01NL2 01NL2 Name Line 2 01ADD 01ADD 01ADD Address 01C/S 01C/S 01C/S City/State 01ZIP 01ZIP 01ZIP Zip Code 01TXP 01TXP 01TXP Tax Period 01COU 01COU Country Code 01FSC 01FSC Filing Status Code 01CCC 01CCC 01CCC Computer Condition Code 01RPC 01RPC Return Processing Code Field 01EXC 01EXC Exemption Code 01EXV 01EXV Exemption Verified Code Field 05BDR> 05BDR> 05BDR> Bal/Due Overpayment Taxpayer Computer >>>> >>>> >>>> Bal/Due Overpayment Computer 05BDR 05BDR 05BDR Bal/Due Refund
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EC 005 generates when no account is found on the NAP.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 005.
1040NR 1040NR-EZ 1040-PR/SS Field Title CL CL CL Clear Code 01PNC 01PNC 01PNC Name Control >>>> >>>> >>>> Name Control Underprint 01PS 01PS 01PS SSN 01NA1> 01NA1> 01NA1> NAP Access Indicator 01NR1> 01NR1> 01NR1> NAP EIF Response Indicator 01SNC 01SNC Secondary Name Control >>>> >>>> Secondary NAP Name Control 01SS 01SS Secondary TIN 01NA2> 01NA2> Secondary NAP Access Indicator 01NR2> 01NR2> Secondary TIN NAP EIF Response Indicator 01NL1 01NL1 01NL1 Name Line 1 01NL2 01NL2 01NL2 Name Line 2 01ADD 01ADD 01ADD Address 01C/S 01C/S 01C/S City/State 01ZIP 01ZIP 01ZIP Zip Code 01TXP 01TXP Tax Period 01COU 01COU Country Code 01FSC 01FSC Filing Status Code 01CCC 01CCC 01CCC Computer Condition Code 01RPC 01RPC 01RPC Return Processing Code 01EXC 01EXC Exemption Code 01EXV 01EXV Exemption Code Verified Field 05BDR> 05BDR> 05BDR> Balance/Due Overpayment Taxpayer Computer >>>> >>>> >>>> Balance/Due Overpayment Computer 05BDR 05BDR 05BDR Balance/Due Refund
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EC 006 generates when processing returns for first-time filers.
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Refer to IRM 3.12.3 for invalid condition and correction procedures.
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The following fields are displayed for EC 006.
1040NR 1040NR-EZ 1040-PR/SS Field Title CL CL CL Clear Code 01PNC 01PNC 01PNC Name Control >>>> >>>> >>>> NAP EIF Name Control Underprint 01PS 01PS 01PS SSN 01NA1> 01NA1> 01NA1> NAP Access Indicator 01NR1> 01NR1> 01NR1> NAP EIF Response Indicator 01SNC 01SNC Secondary Name Control >>>> >>>> Secondary NAP Name Control 01SS 01SS Secondary TIN 01NA2> 01NA2> Secondary NAP Access Indicator 01NR2> 01NR2> Secondary TIN NAP EIF Response Indicator 01NL1 01NL1 01NL1 Name Line—1 01NL2 01NL2 01NL2 Name Line—2 01ADD 01ADD 01ADD Address 01C/S 01C/S 01C/S City/State 01ZIP 01ZIP 01ZIP Zip Code 01TXP 01TXP 01TXP Tax Period 01COU 01COU Country Code 01FSC 01FSC Filing Status Code 01CCC 01CCC 01CCC Computer Condition Code 01RPC Return Processing Code 01EXC 01EXC Exemption Code 01EXV 01EXV Exemption Verified Code Field
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EC 007 generates when Address information is different.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 007
1040NR 1040NR-EZ 1040-PR/SS Field Title CL CL CL Clear Code 01PNC 01PNC 01PNC Name Control >>>> >>>> >>>> Name Control Underprint 01PS 01PS 01PS SSN 01NA1> 01NA1> 01NA1> NAP Access Indicator 01NR1> 01NR1> 01NR1> NAP EIF Response Indicator 01SNC 01SNC Secondary Name Control >>>> >>>> Secondary NAP Name Control 01SS 01SS Secondary TIN 01NA2> 01NA2> Secondary NAP Access Indicator 01NR2> 01NR2> Secondary TIN NAP EIF Response Indicator 01NL1 01NL1 01NL1 Name Line—1 01NL2 01NL2 01NL2 Name Line—2 01ADD 01ADD 01ADD Address 01C/S 01C/S 01C/S City/State 01ZIP 01ZIP 01ZIP Zip Code 29ITI IRA Type Indicator 01TXP 01TXP 01TXP Tax Period 01COU 01COU Country Code 01FSC 01FSC Filing Status Code 01CCC 01CCC 01CCC Computer Condition Code 01EXC 01EXC Exemption Code 01EXV 01EXV Exemption Code Verified Field
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EC 008 generates when there is a change in filing status.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 008.
1040NR 1040NR-EZ 1040-PR/SS Field Title CL CL CL Clear Code 01PNC 01PNC 01PNC Name Control >>>> >>>> >>>> Name Control Underprint 01PS 01PS 01PS SSN 01NA1> 01NA1> 01NA1> NAP Access Indicator 01NR1> 01NR1> 01NR1> NAP EIF Response Indicator 01SNC 01SNC 01SNC Secondary Name Control >>>> >>>> >>>> Secondary NAP Name Control 01SS 01SS 01SS Secondary TIN 01NA2> 01NA2> 01NA2> NAP Access Indicator 01NR2> 01NR2> 01NR2> NAP EIF Response Indicator 01NL1 01NL1 01NL1 Name Line 1 01NL2 01NL2 01NL2 Name Line 2 01ADD 01ADD 01ADD Address 01C/S 01C/S 01C/S City/State 01ZIP 01ZIP 01ZIP Zip Code 01TXP 01TXP 01TXP Tax Period 01COU 01COU Country Code 01FSC 01FSC 01FSC Filing Status Code 01NPF> 01NPF> 01NPF> NAP Previous Filing Status 01CCC 01CCC 01CCC Computer Condition Code 01EXC 01EXC Exemption Code 01EXV 01EXV Exemption Code Verified Field
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EC 009 generates when there is mismatch for the check digits or name control.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 009.
1040NR 1040NR-EZ 1040-PR/SS Field Title 01PNC 01PNC 01PNC Primary Name Control 01NL1 01NL1 01NL1 Name Line 1 01NL2 01NL2 01NL2 Name Line 2 01ADD 01ADD 01ADD Address 01C/S 01C/S 01C/S City/State 01ZIP 01ZIP 01ZIP ZIP Code
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EC 010 generates when an SSN is missing.
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Refer to IRM 3.12.3 and IRM 3.22.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 010.
1040NR 1040NR-EZ Field Title CL CL Clear Code 01FSC 01FSC Filing Status Code 01TXP 01TXP Tax Period 01EXC 01EXC Exemption Code 01EXV 01EXV Exemption Code Verified 01RPC 01RPC Return Processing Code 01SNC 01SNC Secondary Name Control >>>> >>>> Secondary NAP Name Control 01SS 01SS Secondary TIN 01NA2> 01NA2> Secondary NAP Access Indicator 01NR2> 01NR2> Secondary TIN NAP EIF Response Indicator 01DS1 Dependent 1 SSN 01DN1 Dependent 1 Name Control >>>> Dependent 1 NAP Name Control 01NP1> Dependent 1 NAP Access Indicator 01DR1> Dependent 1 NAP EIF Response Indicator 01DS2 Dependent 2 SSN 01DN2 Dependent 2 Name Control >>>> Dependent 2 NAP Name Control 01NP2> Dependent 2 NAP Access Indicator 01DR2> Dependent 2 TIN NAP EIF Response Indicator 01DS3 Dependent 3 SSN 01DN3 Dependent 3 Name Control >>>> Dependent 3 NAP Access Indicator 01NP3> Dependent 3 NAP Access Indicator 01DR3> Dependent 3 TIN NAP EIF Response Indicator 01DS4 Dependent 4 SSN 01DN4 Dependent 4 Name Control >>>> Dependent 4 NAP name Control 01NP4> Dependent 4 NAP Access Indicator 01DR4> Dependent 4 TIN NAP EIF Response Indicator 01DTR Dependent SSNs Not Required 21CN1 Dependent 1 Child Care Name Control >>>> Dependent 1 Child Care NAP name Control 21NA1> Dependent 1 Child Care NAP Access Indicator 21NR1> Dependent 1 Child Care NAP EIF Response Indicator 21DS1 Dependent 1 Child Care SSN 21CN2 Dependent 2 Child care Name Control >>>> Dependent 2 Child Care NAP Name Control 21NA2> Dependent 2 Child Care NAP Access Indicator 21NR2> Dependent 2 Child Care NAP EIF Response Indicator 21DS2 Dependent 2 Child Care SSN 21CSR Dependent Child Care SSN Requirement 0446 Child Tax Credit >>>> Child Tax Credit Amount Computer 0446V Gross Child Tax Credit Verified Amount
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See subsections below for International correction procedures.
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Form 1040 — If any correction to EC 010 results in a math error and a valid Form 2555/2555-EZ is attached, manually compute tax for TY06 and later.
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Follow chart below:
If Then Secondary TIN is found, -
Enter SSN in Field 01SS.
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Bring up the underprint for Secondary NAP Name Control and enter it in Field 01SNC.
Field 01SNC underprint with all "X" s, -
Disallow spouses exemption in Field 01EXV.
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EC 252 generates, send TPNC 320.
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When exemptions are restricted by Country of residence, take the following action:
If And Then The taxpayer is a resident of South Korea Claim an exemption for other than self, spouse or child(ren) who lived in the United States -
Adjust Field 01EXC to reflect allowable exemptions.
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EC 252 generates, send TPNC 402.
Note:
Positions 6 and 7 of Field 01EXC should always be zero.
The taxpayer is not a US National or resident of South Korea, Mexico or Canada , -
Delete exemption and all dependent information.
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EC 252 generates, send TPNC 401.
Caution:
Japan residents are allowed to claim exemption for self, spouse and other dependents for TY05 and prior.
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EC 011 generates when the NAP Access Indicator is present.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 011.
1040NR 1040NR-EZ 1040-PR/SS Field Title CL CL CL Clear Code 01TXP 01TXP 01TXP Tax Period 02RI> 02RI> 02RI> Revalidation Indicator 01NA1> 01NA1> 01NA1> NAP Access Indicator 01NR1> 01NR1> 01NR1> NAP EIF Response Indicator 01PYB> 01PYB> 01PYB> Primary NAP Year of Birth 01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator 01NR2> 01NR2> 01NR2> Secondary TIN NAP EIF Response Indicator 01SYB> 01SYB> 01SYB> Secondary NAP Year of Birth 01NP1> 01NP1> Dependent 1 NAP Access Indicator 01DR1> 01DR1> Dependent 1 TIN NAP EIF Response Indicator 01YB1> 01YB1> Dependent 1 NAP Year of Birth 01NP2> 01NP2> Dependent 2 NAP Access Indicator 01DR2> 01DR2> Dependent 2 TIN NAP EIF Response Indicator 01YB2> 01YB2> Dependent 2 NAP Year of Birth 01NP3> 01NP3> Dependent 3 NAP Access Indicator 01DR3> 01DR3> Dependent 3 TIN NAP EIF Response Indicator 01YB3> 01YB3> Dependent 3 NAP Year of Birth 01NP4> 01NP4> Dependent 4 NAP Access Indicator 01DR4> 01DR4> Dependent 4 TIN NAP EIF Response Indicator 01YB4> 01YB4> Dependent 4 NAP Year of Birth S21NP Section 21 Not Present 21NA1> Dependent 1 Child Care NAP Access Indicator 21NR1> Dependent 1 Child Care TIN NAP EIF Response Indicator 21NA2> Dependent 2 Child Care NAP Access Indicator 21NR2> Dependent 2 Child Care TIN NAP EIF Response Indicator
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EC 012 generates when a mismatch for dependent(s) SSN.
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Refer to IRM 3.12.3 and 3.22.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 012.
1040NR 1040NR-EZ 1040-PR/SS Field Title CL CL CL Clear Field 01FSC 01FSC 01FSC Filing Status 01TXP 01TXP 01TXP Tax Period 01EXC 01EXC Exemption Code 01EXV 01EXV Exemption Code Verified 01RPC 01RPC 01RPC Return Processing Code 01SNC 01SNC 01SNC Secondary Name Control >>>> >>>> >>>> Secondary NAP EIF Name Control 01SS 01SS 01SS Secondary SSN 01NA2> 01NA2> 01NA2> Secondary NAP Access Indicator 01NR2> 01NR2> 01NR2> Secondary NAP EIF Response Indicator 01DS1 01DS1 Dependent 1 SSN 01DN1 01DN1 Dependent 1 Name Control >>>> >>>> Dependent 1 NAP Name Control 01NP1> 01NP1> Dependent 1 NAP Access Indicator 01DR1> 01DR1> Dependent 1 TIN NAP EIF Response Indicator 01CT1 Dependent 1 Child Tax Credit Indicator 01DS2 01DS2 Dependent 2 SSN 01DN2 01DN2 Dependent 2 Name Control >>>> >>>> Dependent 2 Name Control 01NP2> 01NP2> Dependent 2 NAP Access Indicator 01DR2> 01DR2> Dependent 2 TIN NAP EIF Response Indicator 01CT2 Dependent 2 Child tax Credit Indicator 01DS3 01DS3 Dependent 3 SSN 01DN3 01DN3 Dependent 3 Name Control >>>> >>>> Dependent 3 NAP Name Control 01NP3> 01NP3> Dependent 3 NAP Access Indicator 01DR3> 01DR3> Dependent 3 TIN NAP EIF Response Indicator 01CT3 Dependent 3 Child tax Credit Indicator 01DS4 01DS4 Dependent 4 SSN 01DN4 01DN4 Dependent 4 Name Control >>>> >>>> Dependent 4 NAP Name Control 01NP4> 01NP4> Dependent 4 NAP Access Indicator 01DR4> 01DR4> Dependent 4 TIN NAP EIF Response Indicator 01CT4 Dependent 4 Child tax Credit Indicator 01DTR 01DTR Dependent TIN Requirement 01TCE> Child Tax Credit ELF Total Eligible Number Computer 21CN1 Dependent 1 Child Care Name Control >>>> Dependent 1 Child care NAP Name Control 21DS1 Dependent 1 Child Care SSN 21NA1> Dependent 1 Child Care NAP Access Indicator 21NR1> Dependent 1 Child Care TIN NAP EIF response Indicator 21CN2 Dependent 2 Child Care Name Control >>>> Dependent 2 Child Care NAP Name Control 21DS2 Dependent 2 Child Care SSN 21NA2> Dependent 2 Child Care NAP Access Indicator 21NR2> Dependent 2 Child Care TIN NAP EIF Response Indicator 21CSR Dependent Child Care SSN Requirement 0444 Child Care Credit 0444> Child Care Credit Computer 0446 Child Tax Credit
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Refer to IRM 3.12.3 for correction procedures. If the country of residence prohibits dependents to be claimed as exemptions, assign TPNC 401 or 402 as appropriate. If allowed and the secondary taxpayer and/or dependents are invalid send TPNC 320.
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To validate the Secondary SSN, follow the If and Then chart below:
If Then The Secondary NAP Access Indicator is "2" (TIN not found) either the SSN or Name Control (NC) does not exist at Social Security Administration (SSA) or "9"(TIN/NAME mismatch at SSA)," " -
Check for transcription or taxpayer entry errors.
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Verify from the return and/or attachments (W-2 or other return attachments) that the Secondary SSN and Name Control was entered correctly by the taxpayer.
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Check for maiden surname on attachments.
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Check any attachments for correct number.
The Secondary SSN or Name Control (N/C) was entered incorrectly, Overlay field 01SS and/or field 01SNC with the correct information. The Secondary SSN and Name Control was entered correctly, Search the return or attachments for any documentation to see if you can find a different SSN, overlay field 01SS with the correct information. A different Secondary SSN is not found, Delete entry in field 01SS and 01SNC and continue processing. The Secondary NAP Access Indicator is "2" (TIN not found) either the SSN or Name Control does not exist at SSA, -
Check to see if taxpayer is using married surname.
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Check the SSA N/C line or CC INOLE for all the taxpayer's Name Controls.
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Check the IRS N/C line on CC INOLE for all validated IRS taxpayer Name Controls.
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Check the Individual Master File (IMF) N/C line on INOLE for all prior master file Name Controls used by the taxpayer.
A different Secondary SSN is not found, Delete entries in fields 01SS and 01SNC and continue processing. Note:
When you are able to determine that it is the same taxpayer filing with a different last name follow procedures at IRM 3.12.3.
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EC 012 generates for one or more of the dependents. Check for coding and transcription errors.
If Then One or more dependents are not valid, Enter "C" in the clear field. Note:
Do not change fields 01EXC or 01EXV.
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EC 013 generates when any SSN is listed for more than one person.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 013.
1040NR 1040-PR/SS Field Title 01PS 01PS Primary SSN 01SS 01SS Secondary SSN 01EXC 01EXC Exemption Code Field 01EXV 01EXV Exemption Code Verified Field 01DS1 01DS1 Dependent 1 SSN 01DN1 01DN1 Dependent 1 Name Control 01DS2 01DS2 Dependent 2 SSN 01DN2 01DN2 Dependent 2 Name Control 01DS3 01DS3 Dependent 3 SSN 01DN3 01DN3 Dependent 3 Name Control 01DS4 01DS4 Dependent 4 SSN 01DN4 01DN4 Dependent 4 Name Control 21CN1 Child Care Credit Dependent 1 Name Control 21DS1 Child Care Credit Dependent 1 SSN 21CN2 Child Care Credit Dependent 2 Name Control 21DS2 Child Care Credit Dependent 2 SSN 38TN1 Form 8839 Child 1 SSN 38NC1 Form 8839 Child 1 Name Control 38TN2 Form 8839 Child 2 SSN 38NC2 Form 8839 Child 2 Name Control
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EC 014 generates when the Entity data is not consistent with the Master File Entity data.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 014.
1040NR 1040-PR/SS Field Title 01PNC 01PNC Name Control >>>> Primary NAP EIF Name Control 01PS 01PS Primary SSN 01SS Secondary SSN 01NL1 01NL1 First Name Line 01NL2 01NL2 Second Name Line 01ADD 01ADD Street Address 01C/S 01C/S City/State 01ZIP 01ZIP Zip Code 01TXP 01TXP Tax Period 01FSC 01FSC Filing Status Code
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EC 015 generates when the spouse SSN is required and is blank.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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EC 016 generates when FSC 2 and the Name Line does not have and "&" .
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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EC 017 generates when Credit for Federal Telephone Excise Tax Computer is significant and the NAP Access indicators is inconsistent with other data.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 017
1040NR 1040NR-EZ Field Title CL CL Clear Code 01TXP 01TXP Tax Period 01CCC 01CCC Computer Condition Code 01RPC 01RPC Return Processing Code 01PS 01PS Primary SSN 01NA1> 01NA1> Primary NAP Access Indicator 01NR1> 01NR1> Primary TIN NAP EIF Research Indicator 01PDD> 01PDD> Primary NAP Date of Death 05TET 05TET Credit For Federal Telephone Excise Tax >>>> >>>> Credit For Federal Telephone Excise Tax Computer
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EC 018 generates when the date of death is prior to the tax period.
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Refer to both IRM 3.22.3 (Form SSA/RRB 1042-S is attached) and IRM 3.12.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 018.
1040NR 1040NR-EZ 1040-PR/SS Field Title CL CL CL Clear Code 01FSC 01FSC 01FSC Filing Status Code 01CCC 01CCC 01CCC Computer Condition Code 01TXP 01TXP 01TXP Tax Period 01EXC Exemption Code 01EXV Exemption Code Verified 01RPC 01RPC 01RPC Returns Processing Code 01PNC 01PNC 01PNC Primary Name Control 01PS 01PS 01PS Primary SSN 01PDD> 01PDD> 01PDD> Primary NAP Date of Death 01SNC 01SNC Secondary Name Control 01SS 01SS Secondary SSN 01SDD> 01SDD> Secondary NAP Date of Death 01DN1 01DN1 Dependent 1 Name Control 01DS1 01DS1 Dependent 1 SSN 01DD1> 01DD1> Dependent 1 Date of Death 01DN2 01DN2 Dependent 2 Name Control 01DS2 01DS2 Dependent 2 SSN 01DD2> 01DD2> Dependent 2 Date of Death 01DN3 01DN3 Dependent 3 Name Control 01DS3 01DS3 Dependent 3 SSN 01DD3> 01DD3> Dependent 3 Date of Death 01DN4 01DN4 Dependent 4 Name Control 01DS4 01DS4 Dependent 4 SSN 01DD4> 01DD4> Dependent 4 Date of Death 21CN1 Child Care Dependent 1 Name Control 21DS1 Child Care Dependent 1 SSN 21DD1> Child Care Dependent 1 NAP Date of Death 21CN2 Child Care Dependent 2 Name Control 21DS2 Child Care Dependent 2 SSN 21DD2> Child Care Dependent 2 NAP Date of Death
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Form 1040/A — If Form SSA/RRB 1042-S is attached READ ALL INSTRUCTIONS BELOW:
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If both the copy of green card and signed declaration or statement are attached, correspond for SSN.
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If no reply for SSN (or reply with the same SSN) and both the green card and the declaration statement are attached, GTSEC 05 delete withholding and then clear EC 018.
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If the copy of green card and/or statement is missing, correspond for copy of green card and/or declaration statement and SSN.
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No reply to copy of green card and/ or statement (taxpayer must provide both a copy of the green card and the declaration statement), GTSEC 05 and delete the withholding and then clear EC 018. When EC 350 generates, send TPNC 442.
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If Form SSA/RRB 1042-S is attached, correspond for SSN.
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If no reply or reply with same SSN, follow ALL the steps below in priority order:
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Multiply 85% of the social security benefits by 30%.
Example:
If the taxpayer has $3000 of SSA/RRB income, they must pay tax on it. Multiply $3,000 X 85% = $2550. The tax on $2550 X 30% = $765)
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GTSEC 46 and enter the 85% amount in Field 4686D
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GTSEC 04 and enter the 30% in Field 0452.
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GTSEC 03 and delete social security benefits where ever reported or included.
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GTSEC 05 and enter the withholding in Field 0558.
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Clear EC 018.
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When EC 330, 350 and/or EC 360 generates, send TPNC 443.
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EC 019 is generated when the date of birth is after the tax period.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 019.
1040NR 1040-PR/SS Field Title CL CL Clear Code 01FSC Filing Status Code 01CCC 01CCC Computer Condition Code 01TXP 01TXP Tax Period 01EXC 01EXC Exemption Code 01EXV 01EXV Exemption Code Verified 01RPC 01RPC Returns Processing Code 01DN1 01DN1 Dependent 1 Name Control 01DS1 01DS1 Dependent 1 SSN 01YB1> 01YB1> Dependent 1 Year of Birth 01DN2 01DN2 Dependent 2 Name Control 01DS2 01DS2 Dependent 2 SSN 01YB2> 01YB2> Dependent 2 Year of Birth 01DN3 01DN3 Dependent 3 Name Control 01DS3 01DS3 Dependent 3 SSN 01YB3> 01YB3> Dependent 3 Year of Birth 01DN4 01DN4 Dependent 4 Name Control 01DS4 01DS4 Dependent 4 SSN 01YB4> 01YB4> Dependent 4 Year of Birth 21CN1 Child Care Dependent 1 Name Control 21DS1 Child Care Dependent 1 SSN 21YB1> Child Care Dependent 1 NAP Date of Birth 21CN2 Child Care Dependent 2 Name Control 21DS2 Child Care Dependent 2 SSN 21YB2> Child Care Dependent 2 NAP Date of Birth
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EC 020 generates when the major city code is invalid.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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EC 022 generates when the major city code and the ZIP Code do not match.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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EC 023 generates when the ZIP Code and the State is a mismatch.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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EC 024 generates when Section 34 /35 is present and the FLC is other than 20 .
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The following fields are displayed for EC 024.
1040 Field Title Section 34 Present Form 2555/2555-EZ Section 35 Present Form 2555/2555-EZ
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EC 024 generates when the File Location Code is other than 20 and Section 34/35 is present.
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The screen display will only reflect the Section 34/35 that is present — DO NOT USE IRM 3.12.3 CORRECTION PROCEDURES FOR EC 024.
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A return with Form 2555/2555-EZ attached should always be blocked with a FLC 20.
If And Then The tax home reported on Form 2555/2555-EZ is in a foreign country (i.e., England) The taxpayer meets the tax home test, SSPND with Action Code 610 to renumber to FLC 20 . Form 2555/2555-EZ is not valid, -
DLSEC 34 or 35.
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Delete the amount of exclusion claimed in Field 0321.
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Make sure the income is reported in the appropriate field 0308 — 0321.
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EC 218 generates, send TPNC 309.
The taxpayer's tax home on Form 2555/2555-EZ is a United States possession, he/she is not entitled to claim the exclusion, -
DLSEC 34/35.
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Send TPNC 310.
Note:
Form 2555/2555-EZ is not valid if the taxpayer is claiming the Foreign-Earned Income Exclusion for income that is earned in a United States possession (i.e., Pago, Pago).
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EC 025 generates when Post of Duty Code is invalid or incorrect Document Code.
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The following fields are displayed for EC 025.
1040 Field Title 34POD Post of Duty Code 34 35POD Post of Duty Code 35 S34NP Section 34 Not Present S35NP Section 35 Not Present
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FLC is 20, the Document Code is 05, 06, 11, 12, 21 or 22 and the Post of Duty Code is invalid.
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Correct coding and transcription errors and misplaced entries on displayed fields.
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Determine the country where the Form 2555/2555-EZ income was earned. Use the following priority order when determining the POD:
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Address line 1, Form 2555; line 4 Form 2555-EZ
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Address line 9, Form 2555; line 11a Form 2555-EZ
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Principal country, line 17 Form 2555
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Foreign address on Form 1040
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Employer's foreign address, line 4b Form 2555; line 8 Form 2555-EZ
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Address from an income statement
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Overlay the screen display with that country's Post of Duty Code. See Exhibit 3.22.3-3. If the country is not found in this exhibit or cannot be determined, enter POD "XX" in Field 34POD/35POD.
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EC 026 generates when CCC "L" or "W" is present and 01NL2 is not present.
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Refer to IRM 3.12.3 for invalid conditions and correction procedures.
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The following fields are displayed for EC 026.
1040NR 1040NR-EZ 1040-PR/SS Field Title CL CL CL Clear Code 01NL1 01NL1 01NL1 Name Line 1 01NL2 01NL2 01NL2 Name Line 2 01CCC 01CCC 01CCC Computer Condition Code 02NC> 02NC> 02NC> Non Compute Code 05BDR> 05BDR> 05BDR> Balance/Due Overpayment Taxpayer Computer >>>> >>>> >>>> Balance/Due Overpayment Computer