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Part 3. Submission Processing

Chapter 22. International Error Resolution

Section 19. Foreign Trust System (Cont. 1)

3.22.19  Foreign Trust System (Cont. 1)

3.22.19.6 
Section 01 - Form 3520

3.22.19.6.3  (01-01-2009)
Field 01-C - Taxpayer Identification Number (TIN) (Line 1b)

  1. Field 01-C is a 9-position field that must be present.

  2. Valid characters are numeric (0-9).

  3. Field is invalid if any of the following conditions are present:

    • Less than 9 digits

    • Consists of all the same number, i.e., all zeroes (0) , all sixes (6), all nines (9), etc.

    • EIN begins with 00, 07, 08, 09, 17, 18, 19, 29, 49, 78, 79 or 89.

  4. Entries in this field may be any of the following:

    • EIN (Employer Identification Number)

    • SSN (Social Security Number)

    • ITIN (Individual Taxpayer Identification Number)

    If... And... Then...
    The TIN provided is a SSN or an ITIN   Enter "0" in Field 01-B
    There are two SSNs on Line 1b Two names on Line 1a Enter the SSN of the primary taxpayer in Field 01C.
    There are two SSNs on Line 1b Only one name on Line 1a Enter the first SSN in Field 01C.
    There is a change to the TIN on a pre-addressed label No indication that the Form 3520 was sent to Entity for review (i.e., an "orange" TIN)

    1. Prepare Form 4227 with the notation "MULTIPLE TINs" .

    2. Enter Action Code "3" .

    TIN is missing or invalid   Research the TIN using IDRS Command Codes NAMEB, NAMEE, NAMEI and NAMES
    No data can be found   Reject the record.

  5. When researching and EIN you may see any of the following at the end of the EIN:

    • "#" indicates the EIN is newly assigned but not yet posted

    • "9" indicates the EIN is new and not yet validated

    • "K" indicates the EIN is from the Key Index File

3.22.19.6.4  (01-01-2009)
Field 01-D - Tax Period

  1. Field 01-D is a 6-position field that must be present. The tax period is on the preprinted label or edited in the upper right corner of the return, to the left of the pre-printed year in YYYYMM format. The fifth and sixth positions must contain a valid two-position numeric month designation (0-12).

    Exception:

    Do not enter the Tax Period on current calendar year returns because the computer will Auto-generate the tax period.

  2. Valid characters are numeric (0-9).

  3. Field 01-D will be invalid if any of the following is present:

    • Field 01-D is blank

    • The month is not in the range of 01-12

    • The tax period is prior to 199812

    • The tax period is for a future period (later than the register date)

    • The tax period is a month or less in the future

  4. Form 3520 may be filed for either a calendar or fiscal year.

    Caution:

    Do not send any Form 3520 to Statute Control.

  5. The Tax Period month will underprint if it is different from the month transcribed.

    If... Then...
    The tax period is prior to 199812 See Figure 3.22.19-4.

    1. Enter Action Code "3" .

    2. Void the register.

    3. Prepare Form 4227 with the annotation " Tax Period prior to 199812 " .

    4. Staple Form 4227 to Form 3520.

    5. Place Form 3520 in an envelope and forward to the Document Retention Branch.
    The tax period is not entered correctly

    1. Line through the error on the register.

    2. Enter the correct tax period.

    3. Enter Action Code "6" to the left of Section 01.

    4. Enter "2" in Field 01-X.

    The tax period on the register agrees with the return

    1. Research INOLE and ENMOD for the correct Fiscal Year Month (FYM).

    2. Correspond with the taxpayer for the correct FYM period using letter 3653C.

    3. If a new TIN account, forward the return to Entity Control Unit for input of a TC 016.

    4. Enter the corrected tax period in Field 01-D.

    5. Enter "2" in Field 01-X.

    The tax period ends on one of the first three days of a month

    1. Enter the tax period using the previous month in Field 01-D.

      Example:

      If the tax period ends May 3, 2008 then enter "200804" in Field 01-D

    2. Enter "2" in Field 01-X.

    The tax period is later than the current date and the return is a Final Return

    1. Change the month in the tax period and Field 01-D to the month prior to the current month.

    2. Enter CCC "F" in Field 01-G, if not present.

    3. Enter "2" in Field 01-X.

    The tax period is later than the current date and the return is not a Final Return

    1. Reject with Action Code "3" .

    2. Prepare Form 4227 with annotation "EARLY FILED RETURN" .

    Figure 3.22.19-4
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Reject Form 3520 to renumbering

3.22.19.6.5  (01-01-2009)
Field 01-E - Received Date

  1. Field 01-E is an 8-position field that must be present.

  2. Valid conditions for Field 01-E are:

    • Must be in YYYYMMDD format

    • Must be all numeric (0-9)

  3. Field 01-E is invalid when any of the following conditions are present:

    • Field is blank or contains less than 8 digits

    • It is not in the proper YYYYMMDD format

    • It is a future date

    • Field is prior to the tax period

    • The month is not 01-12 or the day is not 01-31, depending upon the month

    Month Day
    01, 03, 05, 07, 08, 09, 10 and 12 01-31
    04, 06, 09 and 11 01-30
    02 01–28 (29 in leap year)

    Note:

    Sometimes, especially in the beginning of the year, the date will show the correct day and month, but the previous year, due to a stamping error in Numbering. Change the year to the current year (look at that signature date, attachments, postmark date, etc. to help determine the correct year).

  4. Correct coding and transcription errors.

    If... Then...
    The received date is not stamped or edited on the return Determine the received date in the following priority and enter the date on the second line of the "For IRS Use Only" and in Field 01-E:

    1. Latest postmark date on an attached envelope.

    2. Revenue Officer's signature date.

    3. Return signature date (if current year).

    4. Julian date minus 10 days.

    5. Current date minus 10 days.
    Field 01-E is invalid because the month in the received date is the same as the month in the tax period, Enter the first day of the month following the month in the tax period in Field 01-E.
    There are multiple received dates and one of the received dates stamped is from another IRS office, Enter the earliest received date stamped in Field 01-E.
    There are multiple received dates and both dates are stamped by the same IRS office, Enter the latest received date stamped in Field 01-E.
    The return has both a U.S. Postal or foreign postmark and a private meter mark, Enter the U.S. Postal Service or foreign postmark in Field 01-E. See IRM 3.0.273, Administrative Reference Guide for further information.

3.22.19.6.6  (01-01-2009)
Field 01-F - CAF Indicator

  1. The CAF indicator is no longer required to be edited. Therefore, Field 01-F will always be blank.

3.22.19.6.7  (01-01-2009)
Field 01-G - Computer Condition Codes

  1. Field 01-G is a 10-position field that may or may not be present.

  2. Field 01-G is located in the upper section of Form 3520 to the right of the "Amended return" checkbox on Line B.

  3. The valid characters for Field 01-G are: "F" , "I" (i), "3" and "4" .

    CCC Description
    F Final return and future returns are not required. Filing requirement for the return is removed.

    • "Final return" box is checked on Line A.

    • A notation of the return such as:
      "FINAL"
      "OUT OF BUSINESS"
      "LIQUIDATED"
      Or other indication

    I (i) Initial return filed.

    • "Initial" return box is checked on Line A

    3 Indicates that there was "No Reply" to correspondence.

    Caution:

    CCC "3" cannot be present if there is an entry in Field 01-H (Correspondence Received Date). Determine the correct entry and delete the other.

    4 Indicates the return was prepared by the IRS under IRC Section 6020(b).

3.22.19.6.8  (01-01-2009)
Field 01-H - Correspondence Received Date (CRD)

  1. Field 01-H is an 8-position field that may or may not be present.

  2. The valid characters are numeric (0-9) in YYYYMMDD format or blank.

  3. Field 01-H is invalid if any of the following is present:

    • Not in YYYYMMDD format

    • The entry is the same as the Received Date in Field 01-E

    • The entry is earlier than the Received Date in Field 01-E

    • The entry is earlier than the return due date (including the grace period)

  4. The Correspondence Received Date is located to the right of Service Center where U.S. person's income tax return is filed line and above Box b, Identification number.

  5. Review the attached correspondence to determine the reply received date.

    Caution:

    Field 01-H can not have an entry if CCC "3" is present in Field 01-G. Determine the correct entry and delete the other.

    If... Then...
    The attached correspondence is date stamped, Enter the date stamped on the correspondence in Field 01-H.
    The attached correspondence is not date stamped, Enter the postmark date from the attached envelope in Field 01-H.
    The correspondence was received via FAX, Enter the date the FAX was received in Field 01-H.
    The received date of the correspondence is prior to the due date, Delete the entry in Field 01-H.
    Both a correspondence received date and an Entity Assignment date are present, Enter the later date stamp in Field 01-H.
    No reply to correspondence received,

    1. Delete the entry from Field 01-H.

    2. Enter "3" in Field 01-G.

  6. Do not enter a date in Field 01-H if:

    • The taxpayer is not at fault.

    • The correspondence is due to IRS error.

3.22.19.6.9  (01-01-2009)
Field 01-I (i) - Type of Return Code (Line B)

  1. Field 01-I (i) is a 1 position field that must be present.

  2. Valid characters are:

    • "I" - Individual

    • "P" - Partnership

    • "C" - Corporation

    • "T" - Trust

    • "E" - Executor

  3. The Type of Return Code is located in the right margin next to the Executor box on Line B.

  4. Correct Field 01-I (i) as follows:

    If... Then...
    Field 01-I (i) is blank or invalid Review return to determine if a checkbox was checked.
    A checkbox is checked, Enter the appropriate code for the box checked in Field 01-I.
    A checkbox is not checked, Use the name on Line 1a to determine the type of entity.
    The type of entity can be determined from the name on Line 1a,

    1. Enter the appropriate code to the right of Line B.

    2. Enter the code in Field 01-I.
    The type of entity cannot be determined from the name on Line 1a,

    1. Research INOLE to determine filing requirement.

    2. Enter the appropriate code to the right of Line B.

    3. Enter the appropriate code in Field 01-I.

3.22.19.6.10  (01-01-2009)
Field 01-J - U.S. Transferor Checkbox

  1. Field 01-J is a 1-position field that must be present if there are entries in Part I (Lines 5a through 19) of Form 3520, pages 2 and 3.

  2. Valid characters are "1" and blank.

  3. Field 01-J is invalid if an entry other than 1 is present.

    Reminder:

    If Checkbox 1 is checked then Part 1, Lines 5a through 19 (Sections 01 through 11) must contain entries.

    If... Then...
    Checkbox 1 is checked Enter "1" in Field 01-J.
    Checkbox 1 is not checked Review return to determine if Part 1( Lines 5a to 19) is completed.
    Part 1 (Lines 5a to 19) is completed Enter "1" in Field 01-J.
    Part 1 (Lines 5a to 19) is not completed, Correspond with the taxpayer using IDRS letter 3653C to request the information.
    Taxpayer responds with the requested information, Enter "1" in Field 01-J.
    Taxpayer does not respond, Enter "3" in Field 01-G.

3.22.19.6.11  (01-01-2009)
Field 01-K - U.S. Owner Checkbox

  1. Field 01-K is a 1-position field that must be present if there are entries in Part 2 (Lines 20 through 23) of Form 3520, page 4.

  2. Valid characters are "1" and blank.

  3. Field 01-K is invalid if an entry other than 1 is present.

    Reminder:

    If Checkbox 2 is checked then Part 2, Lines 20 through 23 (Section 12) must contain entries.

    If... Then...
    Checkbox 2 is checked Enter "1" in Field 01-K.
    Checkbox 2 is not checked Review return to determine if Part 2 (Lines 20 to 23) is completed.
    Part 2 (Lines 20 to 23) is completed Enter "1" in Field 01-K.
    Part 2 (Lines 20 to 23) is not completed, Correspond with the taxpayer using IDRS letter 3653C to request the information.
    Taxpayer responds with the requested information, Enter "1" in Field 01-K.
    Taxpayer does not respond, Enter "3" in Field 01-G.

3.22.19.6.12  (01-01-2009)
Field 01-L - U.S. Distribution Recipient Checkbox

  1. Field 01-L is a 1-position field that must be present if there are entries in Part 3 (Sections 13 through 18) of Form 3520, pages 4 and 5.

  2. Valid characters are "1" and blank.

  3. Field 01-L is invalid if an entry other than 1 is present.

    Reminder:

    If Checkbox 3 is checked then Part 3, Lines 24 through 53 (Sections 13 through 18) must contain entries.

    If... Then...
    Checkbox 3 is checked Enter "1" in Field 01-L.
    Checkbox 3 is not checked Review return to determine if Part 3 (Lines 24 to 53) is completed.
    Part 3 (Lines 24 to 53) is completed Enter "1" in Field 01-L.
    Part 3 (Lines 24 to 53) is not completed, Correspond with the taxpayer using IDRS letter 3653C to request the information.
    Taxpayer responds with the requested information, Enter "1" in Field 01-L.
    Taxpayer does not respond, Enter "3" in Field 01-G.

3.22.19.6.13  (01-01-2009)
Field 01-M - U.S. Gift Recipient Checkbox

  1. Field 01-M is a 1-position field that must be present if there are entries in Part 4 (Sections 19 and 20) of Form 3520, page 5.

  2. Valid characters are "1" and blank.

  3. Field 01-M is invalid if an entry other than 1 is present.

    Reminder:

    If Checkbox 4 is checked then Part 4, Lines 54 through 56 (Sections 19 and 20) must contain entries.

    If... Then...
    Checkbox 4 is checked Enter "1" in Field 01-M.
    Checkbox 4 is not checked Review return to determine if Part 4 (Lines 54 to 56) is completed.
    Part 4 (Lines 54 to 56) is completed Enter "1" in Field 01-M.
    Part 4 (Lines 54 to 56) is not completed, Correspond with the taxpayer using IDRS letter 3653C to request the information.
    Taxpayer responds with the requested information, Enter "1" in Field 01-M.
    Taxpayer does not respond, Enter "3" in Field 01-G.

3.22.19.6.14  (01-01-2009)
Field 01-N - Campus of Filer's Return

  1. Field 01-N is a 4-position field that may be present.

  2. Valid characters are alpha (a-z) and the following formats:

    • ANSC Andover
    • ATSC Atlanta
    • AUSC Austin
    • BSC Brookhaven (ceased SP operations in June 2003)
    • CSC Cincinnati
    • FSC Fresno
    • KCSC Kansas City
    • MSC Memphis (ceased SP operation in June 2005)
    • OSC Ogden
    • PSC Philadelphia (ceased SP operation in December 2006)

    Note:

    The centers that are no longer processing returns may still be necessary for prior year returns.

  3. Field 01-N is invalid if any of the following is present:

    • Field contains an entry other than one of the centers shown above

    • The first position is blank followed by a significant entry

3.22.19.6.15  (01-01-2009)
Field 01-O - Spouse's TIN Type (Line 1d)

  1. Field 01-O is a 1-position field that must be present if Field 01-P has an entry of "0" .

  2. See IRM 3.22.19.6.2(2) for correction procedures.

3.22.19.6.16  (01-01-2009)
Field 01-P - Spouse's TIN (Line 1d)

  1. Field 01-P is a 9-position field that may be present.

  2. Valid characters are numeric (0-9) or blank.

  3. Field is invalid if any of the following conditions are present:

    • Less than 9 digits

    • Consists of all the same number, i.e., all zeroes (0) , all sixes (6), all nines (9), etc.

    • EIN begins with 00, 07, 08, 09, 17, 18, 19, 29, 49, 78, 79 or 89.

  4. Entries in this field may be any of the following:

    • EIN (Employer Identification Number)

    • SSN (Social Security Number)

    • ITIN (Individual Taxpayer Identification Number)

  5. Correct the field using the information provided on the return or on an attachment to the return.

  6. Leave the field blank if the TIN cannot be determined.

3.22.19.6.17  (01-01-2009)
Field 01-Q - "In- Care-of" Name Line (Line 1a)

  1. Field 01-Q is a 35-position field that may or may not be present. If the In-Care-of Name is present, then enter it in Field 01-Q.

  2. The valid characters are alpha (a-z), numeric (0-9), ampersand (&), percent (%), hyphen (-) and slash (/).

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

  3. Field 01-Q is invalid if any of the following conditions are present:

    • The first position is blank

    • The first character of the "in-care-of" name is not alpha or numeric

    • There are two consecutive blanks between significant characters

    If... Then...
    A blank is in the first position

    1. Delete blank.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 01-Q.

    The first character of the "in-care-of" name is not alpha or numeric

    1. Verify the "in-care-of" name on the return.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 01-Q.

    Two consecutive blanks are present between significant characters Delete any unnecessary blanks in Field 01-Q.

3.22.19.6.18  (01-01-2009)
Field 01-R - Foreign Address (Line 1c)

  1. Field 01-R is a 35-position field that may or may not be present.

  2. Ogden Submission Processing Center will work all foreign/international addresses and U.S. Possessions/Territories returns.

  3. The valid characters are alpha (a-z), numeric (0-9), hyphen/dash (-), slash (/) and blank.

    Reminder:

    International; coding and Editing BMF Returns (Foreign Address Job Aid) - 2324–002 provides examples of foreign addresses.

  4. Field 01-R is invalid if any of the following conditions are present:

    • The first position is blank

    • Any character follows two consecutive blanks

    • There are more than 35 characters in the field

    Note:

    ISRP is instructed to input a pound sign (#) as the 35th character is there are more than 35 characters present for this field on the return. If the foreign address is longer than 35 characters, continue the address into Field 01-S.

  5. The determination of a foreign address is based only on the address of the person filing the return.

    1. A foreign (international) address is any address that is not in one of the 50 states or the District of Columbia.

    2. All U.S. Possessions/Territories are considered foreign for processing purposes.

  6. A foreign address will contain:

    • Street address or P.O. Box

    • City or town name

    • Other principal subdivision (i.e., province, state, county, etc.)

    • Postal code, if present, can be before or after the city, town, province, state, county, etc. name but always before the foreign country.

    • Foreign country ( See Figure 3.22.19-5).

    Figure 3.22.19-5
    Address on Return Address on Error Register

    Karl Beowulf
    Das Reingold Strasse 26
    32547 Eureka, Germany
    Field 01-Q - Karl Beowulf
    Field 01-R - Das Reingold Strasse 26 32547 Eureka
    Field 01-S (continue address in this field if maximum characters of 35 is exceeded in Field 01-R)
    Field 01-T- GM
    Field 01-U - ._ (the underline represents a blank space)
    Field 01-V - (field must be blank for a foreign address)
    Field 01-W - GM

    Holly Teak
    Ronnblom College Cambridge St
    Cape Town 8001 South Africa
    Field 01-Q - Holly Teak
    Field 01-R- Ronnblom College Cambridge St
    Field 01S - Cape Town 8001
    Field 01-T - SF
    Field 01-U - ,_ (the underline represents a blank space)
    Field 01-V -
    Field 01-W- SF
    Holly Pine
    Dobrentei U13 Budapest H1012 Hungary     		Field 01-Q - Holly Pine
    Field 01-R- Dobrentei U13
    Field 01-S - Budapest H1012
    Field 01-T - HU
    Field 01-U - ._ (the underline represents a blank space)
    Field 01-V - (field must be blank for a foreign address)
    Field 01-W - HU

    Correcting Foreign Address

  7. See Exhibit 3.22.19-5 for the appropriate abbreviation if the address contains a state, province or territory from any of the following countries:

    • Australia

    • Brazil

    • Canada

    • Cuba

    • Italy

    • Mexico

    • The Netherlands

  8. Returns with an address in the U.S. Possessions/Territories are considered foreign returns for processing purposes and are entered in the same way as domestic addresses.

    1. A two-character alpha code must be entered in Field 01-T for the possession/territory name. See Figure 3.22.19-6.

    2. A ZIP Code must be present for U.S. Possessions/Territories.

    Figure 3.22.19-6
    U.S. Possession/Territory State Abbreviation
    American Samoa AS
    Federated States of Micronesia FM
    Guam GU
    Marshall Islands MH
    Northern Mariana Islands MP
    Palau PW
    Puerto Rico PR
    Virgin Islands (U.S.) VI

    U.S. Possession/Territory State Abbreviations

  9. An APO or FPO is not a foreign address. The Postal Service established new address requirements for APO/FPO addresses. If an address appears in the old APO/FPO format, such as "APO NEW York, NY 091XX" , convert it to the new State code based on the ZIP Code as follows: "APO AE 091XX" .

    If ZIP Code is... Then Convert to...
    09000 to 09499 and
    09600 to 09899     		APO AE followed by the ZIP Code
    095XX FPO AE 095XX
    34000 to 34049 APO AA followed by the ZIP Code
    34050 to 34099 FPO AA followed by the ZIP Code
    96200 to 96599 and
    98700 to 98759     		APO AP followed by the ZIP Code
    966XX and
    98760 to 98799     		FPO AP followed by the ZIP Code

3.22.19.6.19  (01-01-2009)
Field 01-S - Street Address (Line 1c)

  1. Field 01-S is a 35-position field that must be present.

  2. The valid characters are alpha (a-z), numeric (0-9), dash/hyphen (-), slash (/) and blank.

  3. Field 01-S is invalid if any of the following conditions are present:

    • Any character is present other than alpha, numeric, blank, dash or slash

    • The first position is blank

    • Any character follows two consecutive blanks

    • There are more than 35 characters present in the field.

    Note:

    ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

  4. When entering either the mailing address or location address information, remember the following guidelines:

    1. Ensure that a house or building number is present.

    2. Always input the suite, apartment number, room number, etc. at the end of the street address line.

    3. If present, always input the street suffix, such as street, drive, lane, terrace, etc... See Exhibit 3.22.19-2.

    4. If present, always include the direction information, such as North, South, East, West, etc.

    5. If the name of a street is also a direction and a direction is present, abbreviate the direction only and not the name of the street.

      Example:

      1836 West South Street would be entered as 1836 W South St.

  5. Enter Action Code "6" to the left of Section 01, when correcting the address.

    If... Then...
    Address is more than 35 characters Abbreviate the address if necessary.
    The first position is blank All positions must be blank.
    Street address is in error and a valid Major City Code is present Correct by entering the entire name of the city in Field 01-T and the State Code in Field 01-U. See Exhibit 3.22.19-3.
    If no street address or P.O. Box is provided Enter the work "Local" on the street address line.

    Note:

    This should occur in very small towns only.

3.22.19.6.20  (01-01-2009)
Field 01-T - City (Line 1e)

  1. Field 01-T is a 22-position field that must be present.

  2. When a foreign address is present then the foreign country code will be entered in Field 01-T. See Exhibit 3.22.19-6 for a list of valid foreign country codes.

  3. Valid characters are alpha (a-z) and blank.

  4. Field 01-T is invalid if any of the following conditions are present:

    • The first position is blank

    • Any position contains other than a blank or alpha

    • Any character follows two consecutive blanks

    • The Major City Code does not match any of the valid codes in the Major City Code Table

      Note:

      Certain cities within each state are designated Major Cities and are assigned a special code of two alpha characters. ISRP will enter the Major City Code as appropriate. This code represents the city and state and is transcribed on the error record with no intervening blanks and no other characters in the City field either before or after the code.

    • Foreign country code is not valid or Field 01-T contains "XX"

    If... Then...
    A Major City Code is used Field 01-T must be present.
    Field 01-T contains an error Check to see if the Major City Code is correct.
    Field 01-T is not valid and a Major City Code cannot be determined Enter the entire city name in Field 01-T.
    A Major City code is not used and Field 01-T is present Field 01-U (State) must be present.
    A foreign address is shown on the return Enter the appropriate foreign country code in Field 01-T. See Exhibit 3.22.19-6.
    Field 01-T contains an incorrect country code or "XX" Enter the appropriate foreign country code in Field 01-T See Exhibit 3.22.19-6.

3.22.19.6.21  (01-01-2009)
Field 01-U - State (Line 1f)

  1. Field 01-U is a 2-position field that must be present.

  2. The valid characters are alpha (a-z) and period.

    Caution:

    This field can never be completely blank.

  3. If Field 01-U contains alpha then the entry must be on the list of valid state codes.

  4. If Field 01-U contains a period then it must be followed by a blank and no other entry.

  5. If the address is one of the U.S. states or a U.S. Possession, enter the valid state code from the list of valid state codes. See Exhibit 3.22.19-4.

    Note:

    Since there is no state code for foreign country (other than for the 5 U.S. possessions which uses the same address format as a U.S. state), a period (.) is entered into the first position of Field 01-U to take the place of the state code. To ensure that the period is transcribed into the first position (it will work if the period is in the second position), the period is followed by a "1" in a circle (which indicates one blank space).

    Figure 3.22.19-7
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Figure of a Period Blank

3.22.19.6.22  (01-01-2009)
Field 01-V - ZIP Code (Line 1g)

  1. Field 01-V is a 12-position field that must be present for all U.S. and U.S. possession addresses. It must not be present for other foreign addresses.

  2. The valid characters are numeric (0-9).

  3. A minimum of five (5) digits must be entered when required but up to 12 digits can be entered.

  4. Field 01-V is invalid when any of the following conditions are present:

    • Field 01-V is blank and there is an entry in Field 01-U

    • Field 01-V is present and a period is present in Field 01-U

    • The ZIP Code in Field 01-V does not agree with the state code in Field 01-U

  5. The only ZIP Codes that can be entered in Field 01-V are for U.S. states and U.S. Possessions/Territories.

  6. Postal codes from any foreign country can not appear in Field 01-V. Postal codes are part of the foreign address. See IRM 3.22.19.6.18(3).

    If... Then...
    The address is a U.S. address and the Field 01-V is missing or incomplete

    1. Research the ZIP Code Directory.

    2. Enter the correct code in Field 01-V.
    The ZIP Code is for a U.S. Possession/Territory and there is a periodin Field 01-U

    1. Delete the period from Field 01-U.

    2. Enter the appropriate state code abbreviation for the possession/territory in Field 01-V. See Exhibit 3.22.19-4.

    3. Delete the name of the U.S. Possession/Territory if present in another field.
    Field 01-V is present and there is period in Field 01-U

    1. Review the return to determine if there is a foreign address.
    If a foreign address is present on the return

    1. Delete entry from Field 01-V.

    2. Delete city from Field 01-T, if present, and enter the appropriate country code. See Exhibit 3.22.19-6.

    A foreign address is not present on the return

    1. Delete the period from Field 01-U.

    2. Enter the appropriate state code in Field 01-U. See Exhibit 3.22.19-4.

3.22.19.6.23  (01-01-2009)
Field 01-W - Country Code (Line 1h)

  1. Field 01-W is a 2-position field that must be present when Field 01-U contains a period in the first position.

  2. Valid characters are alpha (a-z).

  3. Field 01-W is invalid when any of the following conditions are present:

    • Field 01-W contains characters other than alpha

    • Field 01-W is blank and there is a "period/blank" in Field 01-U

  4. If the Country Code is missing or invalid, enter the correct Country Code in Field 01-W. See Exhibit 3.22.19-6 for a list of valid Country Codes.

    Caution:

    Field 01-W cannot contain "U.S." or a country code of a U.S. Possession.

3.22.19.6.24  (01-01-2009)
Field 01-X - Entity Underprint Code

  1. Field 01-X is a 1-position field that may be present.

  2. Entries to this field can only be made during the error resolution process.

  3. Valid characters are "1" , "2" , "3" and blank.

  4. Enter the appropriate Entity Underprint Code in Field 01-X to clear the underprint as indicated:

    • "1" - clears the Name Control underprint

    • "2" - clears the Tax Period underprint

    • "3" - clears both the Name Control and Tax Period underprints

3.22.19.7  (01-01-2009)
Section 02 - Form 3520

  1. Section 02 alpha field designators, maximum field lengths, titles and return locations are as follows:

    Alpha Designator Field Length Title Location on Return
    02-A 40 Name of Foreign Trust Line 2a
    02-B 1 TIN Type Line 2b, edited after the TIN
    02-C 9 TIN Line 2b
    02-D 35 Street Address Line 2c
    02-E 22 City Line 2d
    02-F 2 State Line 2e
    02-G 12 ZIP Code Line 2f
    02-H 2 Country Code Line 2g
    02-I 1 YES - NO Checkbox Line 3
    02-J 40 Name of U.S. Agent Line 3a
    02-K 1 TIN Type Line 3b edited after TIN
    02-L 9 TIN Line 3b
    02-M 35 Street Address Line 3c
    02-N 22 City Line 3d
    02-O 2 State Line 3e
    02-P 12 ZIP Code Line 3f
    02-Q 2 Country Code Line 3g
    02-R 40 Name of U.S. Decedent Line 4a
    02-S 35 Street Address Line 4b
    02-T 22 City Line 4b
    02-U 2 State Line 4b
    02-V 12 ZIP Code Line 4b
    02-W 2 Country Code Line 4b
    02-X 1 TIN Type Line 4c, edited after the TIN
    02-Y 9 TIN Line 4c
    02-Z 8 Date of Death Line 4d
    02-AA 9 EIN of Estate Line 4e
    02-BB 1 Preparer Signature Indicator Preparer Signature Line
    02-CC 9 Preparer SSN (PTIN) Preparer's SSN or PTIN Line
    02-DD 9 Preparer EIN Preparer's SSN or PTIN Line
    02-EE 10 Preparer Phone Number Reserved
    02-FF 1 US Decedent Checkbox Line 4f

3.22.19.7.1  (01-01-2009)
Field 02-A - Name of Foreign Trust (Line 2a)

  1. Field 02-A is a 40-position field the must be completed if Field 01-K is checked.

  2. Valid characters are alpha (a-z), numeric (0-9), ampersand (&), hyphen (-) and blank.

    Note:

    If Field 02-A has an entry then Field 02-D through 02-H should contain entries also.

    If... Then...
    The name on Line 2a is illegible, Check attachments and supporting schedules for a more legible entry.
    A more legible entry is located,

    1. Enter the name in block letters immediately above the filer's entry.

    2. Enter the correct Foreign Trust Name in Field 02-A.
    A more legible entry is not located,

    1. Research CC INOLE using the TIN on Line 2b (Field 02-B).

    2. Enter the correct name in Field 02-A.

3.22.19.7.2  (01-01-2009)
Field 02-B - Foreign Trust TIN Type (Line 2b)

  1. Field 02-B is a 1-position field that must be entered if the Foreign Trust TIN is a SSN or ITIN.

  2. See IRM 3.22.19.6.2 for correction procedures.

3.22.19.7.3  (01-01-2009)
Field 02-C - Foreign Trust TIN (Line 2b)

  1. Field 02-C is a 9-position field that must be present if Field 01-K is checked.

  2. See IRM 3.22.19.6.16(2) for correction procedures.

3.22.19.7.4  (01-01-2009)
Field 02-D - Foreign Trust Street Address (Line 2c)

  1. Field 01-D is a 35-position field that may be present.

  2. See IRM 3.22.19.6.19(2) and IRM 3.22.19.6.18(3) for correction procedures.

3.22.19.7.5  (01-01-2009)
Field 02-E - Foreign Trust City (Line 2d)

  1. Field 02-E is a 22-position field that may be present.

  2. See IRM 3.22.19.6.20(3) for correction procedures.

3.22.19.7.6  (01-01-2009)
Field 02-F - Foreign Trust State (Line 2e)

  1. Field 02-F is a 2-position field that may be present.

  2. See IRM 3.22.19.6.21(2) for correction procedures.

3.22.19.7.7  (01-01-2009)
Field 02-G - Foreign Trust ZIP Code (Line 2f)

  1. Field 02-G is a 12-position field that may be present.

  2. See IRM 3.22.19.6.22(2) for correction procedures.

3.22.19.7.8  (01-01-2009)
Field 02-H - Foreign Trust Country Code (Line 2g)

  1. Field 02-H is a 2-position field that may be present.

  2. Valid characters are alpha (a-z).

  3. Field 02-H is invalid if the field contains an entry other than alpha.

  4. If the Country Code is missing or invalid, enter the correct Country Code in Field 02-H. See Exhibit 3.22.19-7 for a list of valid Country Codes.

3.22.19.7.9  (01-01-2009)
Field 02-I (i) - U.S. Agent Appointed Checkbox (Line 3)

  1. Field 02-I is a 1-position field that may be present.

  2. Valid characters are "1" , "2" , "3" and blank.

    If... Then...
    The "Yes" box is checked Enter "1" in Field 02-I.
    The "No" box is checked Enter "2" in Field 02-I.
    Both boxes are checked Enter "3" in Field 02-I.
    Neither box is checked Delete the entry from Field 02-I.

3.22.19.7.10  (01-01-2009)
Field 02-J - U.S. Agent Name (Line 3a)

  1. Field 02-J is a 40-position field that must be present if Field 02-I (i) is "1" (Question 3 checked "Yes" ).

  2. Valid characters are alpha (a-z), numeric (0-9), ampersand (&), hyphen (-) and blank.

    If... Then...
    The name is illegible, Check attachments and supporting schedules for a more legible entry.
    A more legible entry is located,

    1. Enter the name in block letters immediately above the filer's entry.

    2. Enter the correct Foreign Trust Name in Field 02-A.
    A more legible entry is not located, Leave field blank.

3.22.19.7.11  (01-01-2009)
Field 02-K - U.S. Agent TIN Type (Line 3b)

  1. Field 02-K is a 1-position field that must be present if the entry in Field 02-L is a SSN or ITIN.

  2. See IRM 3.22.19.6.2 for correction procedures.

3.22.19.7.12  (01-01-2009)
Field 02-L - U.S. Agent TIN (Line 3b)

  1. Field 02-L is a 9-position field that must be present if Field 02-I (i) is "1" (Question 3 checked "Yes" ).

  2. See IRM 3.22.19.6.16(2) for correction procedures.

3.22.19.7.13  (01-01-2009)
Field 02-M - U.S. Agent Street Address (Line 3c)

  1. Field 02-M is a 35-position field that must be present if Field 02-I (i) is "1" (Question 3 checked "Yes" ).

  2. See IRM 3.22.19.6.19(2) for correction procedures.

3.22.19.7.14  (01-01-2009)
Field 02-N - U.S. Agent City (Line 3d)

  1. Field 02-N is a 22-position field that must be present if Field 02-I (i) is "1" (Question 3 checked "Yes" ).

  2. See IRM 3.22.19.6.20(3) for correction procedures.

3.22.19.7.15  (01-01-2009)
Field 02-O - U.S. Agent State (Line 3e)

  1. Field 02-O is a 2-position field that must be present if Field 02-I (i) is "1" (Question 3 checked "Yes" ).

  2. See IRM 3.22.19.6.21(2) for correction procedures

3.22.19.7.16  (01-01-2009)
Field 02-P - U.S. Agent ZIP Code (Line 3f)

  1. Field 02-P is a 12-position field that must be present if Field 02-I (i) is "1" (Question 3 checked "Yes" ).

  2. See IRM 3.22.19.6.22(2) for correction procedures.

3.22.19.7.17  (01-01-2009)
Field 02-Q - U.S. Agent Country Code (Line 3g)

  1. Field 02-Q is a 2-position field that must be present if Field 02-I (i) is "1" (Question 3 checked "Yes" ).

  2. Valid characters are alpha (a-z).

  3. Field 02-Q is invalid if the field contains and entry other than alpha.

  4. If the Country Code is missing or invalid, enter the correct Country Code in Field 02-Q. See Exhibit 3.22.19-7 for a list of valid Country Codes.

3.22.19.7.18  (01-01-2009)
Field 02-R - U.S. Decedent Name (Line 4a)

  1. Field 02-R is a 40-position field the may be present.

    Note:

    If an entry appears in Field 02-R then Field 02-S through Field 02-AA should be completed.

  2. See IRM 3.22.19.7.10(2) for correction procedures.

3.22.19.7.19  (01-01-2009)
Field 02-S - U.S. Decedent Street Address (Line 4b)

  1. Field 02-S is a 35-position field that must be present if there is an entry in Field 02-R.

  2. See IRM 3.22.19.6.19(2) for correction procedures.

3.22.19.7.20  (01-01-2009)
Field 02-T - U.S. Decedent City (Line 4b)

  1. Field 02-T is a 22-position field that must be present if there is an entry in Field 02-R.

  2. See IRM 3.22.19.6.20(3) for correction procedures.

3.22.19.7.21  (01-01-2009)
Field 02-U - U.S. Decedent State (Line 4b)

  1. Field 02-U is a 2-position field that must be present if there is an entry in Field 02-R.

  2. See IRM 3.22.19.6.21(2) for correction procedures.

3.22.19.7.22  (01-01-2009)
Field 02-V - U.S. Decedent ZIP Code (Line 4b)

  1. Field 02-V is a 12-position field that may be present.

  2. See IRM 3.22.19.6.22(2) for correction procedures.

3.22.19.7.23  (01-01-2009)
Field 02-W - U.S. Decedent Country Code (Line 4b)

  1. Field 02-W is a 2-position field that may be present.

  2. Valid characters are alpha (a-z).

  3. Field 02-W is invalid if the field contains and entry other than alpha.

  4. If the Country Code is missing or invalid, enter the correct Country Code in Field 02-Q. See Exhibit 3.22.19-7 for a list of valid Country Codes.

3.22.19.7.24  (01-01-2009)
Field 02-X - U.S. Decedent TIN Type (Line 4c)

  1. Field 02-X is a 1-position field that must be present if the entry in Field 02-Y is an SSN or ITIN.

  2. See IRM 3.22.19.6.2 for correction procedures.

3.22.19.7.25  (01-01-2009)
Field 02-Y - U.S. Decedent TIN (Line 4c)

  1. Field 02-Y is a 9-position field that may be present.

  2. See IRM 3.22.19.6.16(2) for correction procedures.

3.22.19.7.26  (01-01-2009)
Field 02-Z - U.S. Decedent Date of Death (Line 4d)

  1. Field 02-Z is an 8-position field that may be present.

  2. Valid characters are numeric (0-9) only.

  3. Field 02-Z is invalid when any of the following conditions are present:

    • Field contains less than 8 digits

    • It is not in the proper YYYYMMDD format

    • It is a future date

    • Field is prior to the tax period

    • The month is not 01-12 or the day is not 01-31, depending upon the month

    Month Day
    01, 03, 05, 07, 08, 09, 10 and 12 01-31
    04, 06, 09 and 11 01-30
    02 01–28 (29 in leap year)

  4. If Field 02-Z is incomplete or invalid, research INOLE for date of date. Use the Decedent SSN from Field 02-Y for researching.

3.22.19.7.27  (01-01-2009)
Field 02-AA - U.S. Decedent's Estate TIN (Line 4e)

  1. Field 02-AA is a 9-position field that may be present.

  2. See IRM 3.22.19.6.16(2) for additional correction procedures.

3.22.19.7.28  (01-01-2009)
Field 02-BB - Preparer Signature Indicator

  1. Field 02-BB is a 1-position field that may be present.

  2. Valid characters are "1" and blank.

  3. Field 02-BB is invalid if an entry other than "1" or blank is present.

  4. Field 02-BB must be present if a Preparer's Signature is present on the return.

    If... Then...
    A Preparer's Signature is present on the return Enter "1" in Field 02-BB.
    A Preparer's Signature is not present on the return Delete any entry present in Field 02-BB.
    "1" is present in Field 02-BB Fields 02-CC must be present.

3.22.19.7.28.1  (01-01-2009)
Preparer Signature

  1. A signature is required on all returns.

  2. Do not correspond for a missing signature on any return prepared by a Compliance function.

  3. Do not question any signature on the return. IR Regulations Section 301.6064-1 allows the Service to presume that the signature on the return, statement or other document is the true signature of the person who actually signed the document.

  4. A constructive signature (that is, a signature on an accompanying check, letter, etc.) is not acceptable unless the signature follows a perjury statement containing the same language as the jurat of the tax return.

3.22.19.7.29  (01-01-2009)
Field 02-CC - Preparer SSN or Preparer Tax Identification Number (PTIN)

  1. Field 02-CC is a 9-position field that may be present.

  2. Valid conditions are:

    • Entry is blank

    • All numeric (0-9)

    • "P" for the first character followed by eight numeric characters

  3. Field 02-CC is invalid when any of the following conditions are present:

    • Field 02-CC is other than nine numeric digits or a P followed by eight digits

    • Contains all zeroes

    • Contains all nines

  4. Correct Field 02-CC as follows:

    If... Then...
    Only a valid PTIN is present Enter the PTIN in Field 02-CC.
    Only a valid SSN is present Enter the SSN in Field 02-CC.
    Both a valid PTIN and SSN are present Enter the PTIN in Field 02-CC.
    A valid PTIN or SSN cannot be located but an EIN is present Enter the EIN in Field 02-DD.

3.22.19.7.30  (01-01-2009)
Field 02-DD - Preparer EIN

  1. Field 02-DD is a 9-position field that may be present.

  2. Valid conditions are:

    • Entry is blank

    • All numeric (0-9)

  3. Field 02-DD is invalid when any of the following conditions are present:

    • Contains all zeroes

    • Contains all nines

  4. Correct Field 02-CC as follows:

    If... Then...
    An EIN is present Enter the EIN in Field 02-DD
    Only a valid PTIN is present Enter the PTIN in Field 02-CC.
    Only a valid SSN is present Enter the SSN in Field 02-CC.
    Both a valid PTIN and SSN are present Enter the PTIN in Field 02-CC.

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