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Part 3. Submission Processing

Chapter 22. International Error Resolution

Section 3. Individual Income Tax Returns (Cont. 5)

3.22.3  Individual Income Tax Returns (Cont. 5)

3.22.3.63 
Error Code 003 — (CE) Check Digits/P-SSN

3.22.3.63.1  (01-01-2009)
Fields Displayed — EC 003

  1. These following fields are displayed for EC 003.

    1040NR 1040NR-EZ 1040-PR/SS Field Title
    01PNC 01PNC 01PNC Primary Name Control
    01PS 01PS 01PS Primary SSN
    01NL1 01NL1 01NL1 Name Line 1

3.22.3.64  (01-01-2009)
Error Code 004 — (CE) Name Control Mismatch/National Accounts Profile (NAP)

  1. EC 004 generates when Name Control Mismatch (NAP) errors.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.64.1  (01-01-2009)
Fields Displayed — EC 004

  1. 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

3.22.3.65  (01-01-2009)
Error Code 005 — Primary Name Control/TIN Match on Invalid Side

  1. EC 005 generates when no account is found on the NAP.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.65.1  (01-01-2009)
Fields Displayed — EC 005

  1. 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

3.22.3.66  (01-01-2009)
Error Code 006 — (CE) First-Time Filers

  1. EC 006 generates when processing returns for first-time filers.

  2. Refer to IRM 3.12.3 for invalid condition and correction procedures.

3.22.3.66.1  (01-01-2009)
Fields Displayed — EC 006

  1. 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

3.22.3.67  (01-01-2009)
Error Code 007 — (CE) Address Information Different

  1. EC 007 generates when Address information is different.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.67.1  (01-01-2009)
Fields Displayed — EC 007

  1. 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

3.22.3.68  (01-01-2009)
Error Code 008 — (CE) Marital Filing Status Change

  1. EC 008 generates when there is a change in filing status.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.68.1  (01-01-2009)
Fields Displayed — EC 008

  1. 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

3.22.3.69  (01-01-2009)
Error Codes 009 — (CE) Entity Data and Check Digit/Name Control

  1. EC 009 generates when there is mismatch for the check digits or name control.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.69.1  (01-01-2009)
Fields Displayed — EC 009

  1. 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

3.22.3.70  (01-01-2009)
Error Code 010 — (CE) Missing SSN U/A

  1. EC 010 generates when an SSN is missing.

  2. Refer to IRM 3.12.3 and IRM 3.22.3 for invalid conditions and correction procedures.

3.22.3.70.1  (01-01-2009)
Fields Displayed — EC 010

  1. 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

3.22.3.70.2  (01-01-2009)
Correction Procedures — EC 010

  1. See subsections below for International correction procedures.

  2. 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.

3.22.3.70.2.1  (01-01-2009)
Form 1040NR with Secondary TIN Missing:

  1. Follow chart below:

    If Then
    Secondary TIN is found,

    1. Enter SSN in Field 01SS.

    2. Bring up the underprint for Secondary NAP Name Control and enter it in Field 01SNC.
    Field 01SNC underprint with all "X" s,

    1. Disallow spouses exemption in Field 01EXV.

    2. EC 252 generates, send TPNC 320.

3.22.3.70.2.2  (01-01-2009)
Form 1040NR — United States National or Residents of South Korea, Mexico or Canada

  1. 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

    1. Adjust Field 01EXC to reflect allowable exemptions.

    2. 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 ,  

    1. Delete exemption and all dependent information.

    2. EC 252 generates, send TPNC 401.
     
     
     

    Caution:

    Japan residents are allowed to claim exemption for self, spouse and other dependents for TY05 and prior.

3.22.3.71  (01-01-2009)
Error Code 011 — (CE) NAP Access Indicator

  1. EC 011 generates when the NAP Access Indicator is present.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.71.1  (01-01-2009)
Fields Displayed — EC 011

  1. 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

3.22.3.72  (01-01-2009)
Error Code 012 — (CE) Dependent/EIC SSN Validation

  1. EC 012 generates when a mismatch for dependent(s) SSN.

  2. Refer to IRM 3.12.3 and 3.22.3 for invalid conditions and correction procedures.

3.22.3.72.1  (01-01-2009)
Fields Displayed — EC 012

  1. 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

3.22.3.72.2  (01-01-2009)
Correction Procedures — EC 012

  1. Correct coding and transcription errors and misplaced entries on displayed fields.

3.22.3.72.2.1  (01-01-2009)
Secondary Taxpayer Form 1040NR/NR-EZ

  1. 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.

3.22.3.72.2.2  (01-01-2009)
Form 1040-PR/SS — Claiming Additional Child Tax Credit

  1. 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.

    • 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.

    • Check for maiden surname on attachments.

    • 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.

    • Check the SSA N/C line or CC INOLE for all the taxpayer's Name Controls.

    • Check the IRS N/C line on CC INOLE for all validated IRS taxpayer Name Controls.

    • 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.

  2. 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.

3.22.3.73  (01-01-2009)
Error Code 013 — (CE) Social Security Numbers

  1. EC 013 generates when any SSN is listed for more than one person.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.73.1  (01-01-2009)
Fields Displayed — EC 013

  1. 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

3.22.3.74  (01-01-2009)
Error Code 014 — (CE) Entity Data

  1. EC 014 generates when the Entity data is not consistent with the Master File Entity data.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.74.1  (01-01-2009)
Field Displays — EC 014

  1. 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

3.22.3.75  (01-01-2009)
Error Code 015 — Spouse SSN Blank

  1. EC 015 generates when the spouse SSN is required and is blank.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.75.1  (01-01-2009)
Field Displays — EC 015

  1. The following fields are displayed for EC 015.

    1040-PR/SS Field Title
    CL Clear Code
    01SS Secondary TIN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City State
    01ZIP Zip Code
    01FSC Filing Status Code
    01CCC Computer Condition Code

3.22.3.76  (01-01-2001)
Error Code 016 — (CE) FSC 2 No Ampersand

  1. EC 016 generates when FSC 2 and the Name Line does not have and "&" .

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.76.1  (01-01-2009)
Fields Displayed — EC 016

  1. The following fields are displayed for EC 016.

    1040-PR/SS Field Title
    01NL1 Name Line 1
    01FSC Filing status Code
    01EXC Exemption Code
    0405 Total Tax
    0405> Total Tax Computer

3.22.3.77  (01-01-2009)
Error Code 017 — (CE) Federal Telephone Excise Tax

  1. EC 017 generates when Credit for Federal Telephone Excise Tax Computer is significant and the NAP Access indicators is inconsistent with other data.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.77.1  (01-01-2009)
Field Displayed — EC 017

  1. 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

3.22.3.78  (01-01-2009)
Error Code 018 — (CE) Date of Death Is Prior to Tax Period

  1. EC 018 generates when the date of death is prior to the tax period.

  2. 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.

3.22.3.78.1  (01-01-2009)
Fields Displayed — EC 018

  1. 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

3.22.3.78.2  (01-01-2009)
Correction Procedures — EC 018 for Form 1040/A

  1. Form 1040/A — If Form SSA/RRB 1042-S is attached READ ALL INSTRUCTIONS BELOW:

    1. If both the copy of green card and signed declaration or statement are attached, correspond for SSN.

    2. 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.

    3. If the copy of green card and/or statement is missing, correspond for copy of green card and/or declaration statement and SSN.

    4. 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.

3.22.3.78.3  (01-01-2009)
Correction Procedures — EC 018 for Form 1040NR/NR-EZ

  1. If Form SSA/RRB 1042-S is attached, correspond for SSN.

  2. If no reply or reply with same SSN, follow ALL the steps below in priority order:

    1. 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)

    2. GTSEC 46 and enter the 85% amount in Field 4686D

    3. GTSEC 04 and enter the 30% in Field 0452.

    4. GTSEC 03 and delete social security benefits where ever reported or included.

    5. GTSEC 05 and enter the withholding in Field 0558.

    6. Clear EC 018.

    7. When EC 330, 350 and/or EC 360 generates, send TPNC 443.

3.22.3.79  (01-01-2009)
Error Code 019 — (CE) Date of Birth is Greater Than Tax Period

  1. EC 019 is generated when the date of birth is after the tax period.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.79.1  (01-01-2009)
Fields Displayed — EC 019

  1. 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

3.22.3.80  (01-01-2009)
Error Codes 020 — (CE) Major City Code

  1. EC 020 generates when the major city code is invalid.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.80.1  (01-01-2009)
Fields Displayed — EC 020

  1. The following fields are displayed for EC 020.

    1040NR 1040NR-EZ 1040-PR/SS Field Title
    01NL2 01NL2 01NL2 Name Line 2
    01ADD 01ADD 01ADD Address
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code

3.22.3.81  (01-01-2009)
Error Code 022 — (CE) Major City Code/ZIP Code

  1. EC 022 generates when the major city code and the ZIP Code do not match.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.81.1  (01-01-2009)
Fields Displayed — EC 022

  1. The following fields are displayed for EC 022.

    1040NR 1040NR-EZ 1040-PR/SS Field Title
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code

3.22.3.82  (01-01-2009)
Error Code 023 — (CE) Zip Code/State

  1. EC 023 generates when the ZIP Code and the State is a mismatch.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.82.1  (01-01-2009)
Fields Displayed — EC 023

  1. The following fields are displayed for EC 023.

    1040NR 1040NR-EZ 1040-PR/SS Field Title
    01C/S 01C/S 01C/S City/State
    01ZIP 01ZIP 01ZIP ZIP Code

3.22.3.83  (01-01-2009)
Error Code 024 — (CE) Form 1040/ Form 2555 without FLC 20

  1. EC 024 generates when Section 34 /35 is present and the FLC is other than 20 .

3.22.3.83.1  (01-01-2009)
Fields Displayed EC 024

  1. 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

3.22.3.83.2  (01-01-2009)
Invalid Conditions — EC 024

  1. EC 024 generates when the File Location Code is other than 20 and Section 34/35 is present.

3.22.3.83.3  (01-01-2009)
Correction Procedures — EC 024

  1. 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.

  2. 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,  

    1. DLSEC 34 or 35.

    2. Delete the amount of exclusion claimed in Field 0321.

    3. Make sure the income is reported in the appropriate field 0308 — 0321.

    4. 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,  

    1. DLSEC 34/35.

    2. 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).

3.22.3.84  (01-01-2009)
Error Code 025 — (CE) Post of Duty Code

  1. EC 025 generates when Post of Duty Code is invalid or incorrect Document Code.

3.22.3.84.1  (01-01-2009)
Fields Displayed — EC 025

  1. 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

3.22.3.84.2  (01-01-2009)
Invalid Conditions — EC 025

  1. FLC is 20, the Document Code is 05, 06, 11, 12, 21 or 22 and the Post of Duty Code is invalid.

3.22.3.84.3  (01-01-2009)
Correction Procedures — EC 025

  1. Correct coding and transcription errors and misplaced entries on displayed fields.

  2. Determine the country where the Form 2555/2555-EZ income was earned. Use the following priority order when determining the POD:

    1. Address line 1, Form 2555; line 4 Form 2555-EZ

    2. Address line 9, Form 2555; line 11a Form 2555-EZ

    3. Principal country, line 17 Form 2555

    4. Foreign address on Form 1040

    5. Employer's foreign address, line 4b Form 2555; line 8 Form 2555-EZ

    6. Address from an income statement

  3. 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.

3.22.3.85  (01-01-2009)
Error Code 026 — (CE) Computer Condition Code "L" or "W" is Present

  1. EC 026 generates when CCC "L" or "W" is present and 01NL2 is not present.

  2. Refer to IRM 3.12.3 for invalid conditions and correction procedures.

3.22.3.85.1  (01-01-2009)
Fields Displayed — EC 026

  1. 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


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