Internal Revenue Manual - 3.22.110 Chapter Three Withholding Returns

IRS Resources

Part 3. Submission Processing
Chapter 22. International Error Resolution
Section 110. Chapter Three Withholding Returns - Form 1042 (Cont. 2)

3.22.110 Chapter Three Withholding Returns - Form 1042 (Cont. 2)

3.22.110.16 Section 07 - Total Tax, Credits, Bal Due/Refund
3.22.110.17 Priority IV Errors – Error Codes 001 through 999
Exhibit 3.22.110-1 Current Year Form 1042 with Field Designators
Exhibit 3.22.110-2 Reasonable Cause Criteria
Exhibit 3.22.110-3 Prior Year Form 1042 (Tax Year 2000)
Exhibit 3.22.110-4 Prior Year Form 1042 (Tax Year 1996)
Exhibit 3.22.110-5 Glossary for Form 1042
Exhibit 3.22.110-6 Relevant IRS Publications
Exhibit 3.22.110-7 Abbreviations
Exhibit 3.22.110-8 Major City and ZIP Codes
Exhibit 3.22.110-9 Foreign County Codes
Exhibit 3.22.110-10 U.S. Possessions ZIP CodesThe following chart is a list of U.S. Possessions and their ZIP Codes.
Exhibit 3.22.110-11 ERS Action Codes
Exhibit 3.22.110-12 Error Code 026 Correction
Exhibit 3.22.110-13 Error Code 026 Reply/No Reply Procedures

3.22.110.16
Section 07 - Total Tax, Credits, Bal Due/Refund

3.22.110.16.12 (01-01-2009)
Field 07B/D - Balance Due/Overpayment

Field 07B/D is a 15-position field that may or may not be present.
The field is located on Lines 68 (+) and 69 (-).
The valid characters are numeric (0 through 9) and blank.
The amount can be positive (balance due) or negative (refund).

Note:

If the overpayment is a refund, CCC S must be in Field 0763A and there must be a 1 in Field 0771. If the overpayment is credit elect, CCC E must be in Field 0763A and Field 0771 must be blank.
The field breaker must be positive (+) for a balance due and minus (-) for a refund.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
The amount in the field is the difference between Field 0763C (tax) and Field 0767 (payments) plus Field 07FTD (penalty).
Invalid Conditions -
1. There is a non-numeric character in the field.
2. The field will underprint if the field breaker is incorrect or the computer's amount differs from the taxpayer's≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
3. Interest or a penalty other than the FTD penalty in Field 07FTD was included as part of the balance due or refund.
4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
5. A refund that is in Interest Jeopardy must be processed as a Manual Refund if the amount meets the Service Center criteria.
6. An overpayment on Form 1042 can be either a refund or credit elect to the following year, but not both, as this is not in the program. If the taxpayer indicates that part of the overpayment is to be refunded and part is carried forward to the following year, the return must be rejected from Error Correction. Notate the Form 4227 REFUND & CREDIT ELECT. See Rejects correction procedures for processing.
  
  Note:
  
  Look on the return in the margin for an indication that Code & Edit already sent a Form 3465 to have the credit elect amount transferred. It will still be necessary to reject the return so Rejects can adjust the amounts on the return and register.
Correction Procedures -
1. Be sure that the amount AND field breaker are entered correctly.
  
  Reminder:
  
  When correcting the field breaker, a balance due is entered with a comma (,) and a refund with a pound sign (#).
2. Delete any interest or penalty (except the amount in Field 07FTD) from the balance due or refund.
  
  Note:
  
  Deleting penalty or interest will DECREASE a balance due amount but will INCREASE a refund amount.
3. If there is an underprint, be sure the tax and payments total are entered correctly and that there is no penalty (except 07FTD) or interest included. Assign TPNC 01.
  
  Note:
  
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  
  Note:
  
  If the return is pulled form the block prior to its being worked by the tax examiner, be sure the Action Code 3 is entered on the register and the return is charged-out.
5. If it cannot be determined how the taxpayer computed the balance due or refund, reject the return for research by Rejects.
6. Remember that if the taxpayer check the NQI box on the front of the return, NO refund is allowed. Follow the correction procedures under Field 0766.
7. If the QI taxpayer is claiming a refund, there must be Forms 1042-S attached to the Form 1042 to substantiate the credit on Line 66 (see Field 0766 for more information).
8. If the taxpayer wants all or part of the refund transferred to a different tax period or return, reject the return. Notate the Form 4227 REFUND TRANSFER.
9. If Field 07B/D is blank but is underprinting an overpayment, look to see if there is an entry on Line 66 (Field 0766) that was erroneously used as a total line for Lines 64 and 65. If so, move the data to the correct line and field.
10. If neither checkbox on Line 71 was checked and there is an overpayment AND YOU ARE CORRESPONDING FOR ANOTHER CONDITION, ask the taxpayer to indicate which box should have been checked. Do not correspond for this if there is no other reason to correspond (enter the CCC "E" ).
11. Do not send a TPNC if there is no underprint in the balance due/refund field (07B/D). If there are underprints in Fields 0763A and 0763C, but NOT in 07B/D, then: Be sure all money fields in Section 07 are entered correctly. Remember that the tolerance for total tax≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Fields 0763A and 0763C will underprint if the difference is ≡ ≡ ≡ ≡ ≡ ≡ ≡ more, but Field 07B/D will not underprint for an error ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ In this case, bring up the underprints in Fields 0763A and 0763C. Do NOT send a TPNC in this case.
12. If the withholding agent put the overpayment of balance due onto the wrong line of the return, so that Field 07B/D has the correct (or in tolerance) amount but the wrong sign (field breaker), then: If you change the plus to a minus, be sure to enter CCC E or S into Field 0763A (as appropriate) and enter a 1 into Field 0771 if the overpayment is a refund. If you change the minus to a plus, be sure to delete CCC E or S from Field 0763A and delete the 1 from 0771, if present.

Rejects Correction Procedures -

If Error Correction cannot determine how the taxpayer computed the refund or balance due and researching the credits does not provide an answer, correspond with the taxpayer asking for an explanation if the amount is significant ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Otherwise, send TPNC 01.
When the REPLY is received, adjust the return and fields accordingly. If NO REPLY is received, adjust the amounts in favor of the IRS,
Follow service center procedures concerning Manual Refund processing, depending on whether the Manual Refund forms (5792 and 3753) are completed in Error Resolution or in Accounting. If in Error Resolution, see IRM 3.12.38.20.4 for processing.

Note:

Regardless of where the forms are prepared, Rejects must enter the CCC O into Field 01CCC (and on the return, in brown pencil). If there is an error affecting the refund amount, send the appropriate TPNC.

If the taxpayer wants all or part of the overpayment transferred to a different return, tax year, EIN, etc., or indicates that part of the overpayment is to be refunded and part credit elect to the following year:

Note:

In this case the taxpayer may check both boxes on Line 71, then.

Prepare and send Form 3465 (Adjustment Request). See Exhibit 3.22.110-4.
Note: Do not prepare a Form 3465 if there is a notation in the margin of the return indicating Code & Edit already prepared and sent this form.
If the credit transfer can be done in the Rejects Unit, then the Form 3465 is unnecessary.
If all of the overpayment is to be transferred, enter Computer Condition Code X.
If only part of the overpayment is to be transferred (credit elect) and the rest refunded:
(a)	Reduce a credit amount (Lines 64-66) by the amount to be transferred.
(b)	Reduce the credit amount, total and overpayment on the return and register to reflect only the amount to be actually refunded. This is true for both computer-generated and manual refunds.
	Note: Even though it is part of the overpayment that the taxpayer wants carried over to the following year, you are not transferring part of the REFUND, but part of the CREDIT amount leading up to the refund.
(c)	The above is to be done whether the Form 3465 was prepared, or the credit transfer was done in the Rejects unit.
(d)	Because what now shows on the register is the refund amount, CCC S will be in Field 01CCC and on the return. Note: Do not enter a CCC X (to hold the credit to be transferred in the module) if any part of the overpayment is to be refunded as this will prevent the refund from being released.

3.22.110.16.13 (01-01-2009)
Field 07FTD - Federal Tax Deposit (FTD) Penalty

Field 07FTD is a 15-position field that may or may not be present.
The field is located on Line 70.
The valid characters are numeric (0 through 9) and blank.
The amount must be positive and in DOLLARS and CENTS.
This penalty is the only penalty that is included as part of the balance due or refund amount.
This field should be blank when the SIC code (Field 01SIC) is 2.
This amount is for the penalty assessed when the taxpayer does not make Federal Tax Deposit payments when done.
The FD line in the For IRS USE Only box in the URHC of the return is no longer used for the penalty since Line 70 was added to the return in 2000. Prior to 2000, the penalty will be found on this FD line.

Correction/ Rejects Correction Procedures -

Be sure that the amount is entered correctly.

If the withholding agent put the overpayment or balance due onto Line 70 incorrectly (when it should have been entered onto Line 69 or 71), then:

1.	If the amount is an overpayment, be sure to enter CCC E or S into Field 0763A (as appropriate) and enter a 1 into Field 0771 if the overpayment is a refund after moving the money to the correct line of the return. Be sure the correct field breaker and amount appear in Field 07B/D.
2.	If the amount is a balance due, be sure to delete CCC E or S from Field 0763A and delete the 1 from 0771, if present, after moving the money to the correct line of the return. Be sure the correct field breaker and amount appear in Field 07B/D.
3.	In either of the above cases, be sure that any amount still in Field 07FTD is the FTD penalty only.

If you must adjust the balance due to refund because penalties or interest were included, remember that this penalty must remain as part of the balance due or refund.
If there is an amount in this field, CCC J will be invalid. Determine which is correct and delete the other. Look for a misplaced entry on this line.

3.22.110.16.14 (01-01-2009)
Field 0771 - Refund Indicator

Field 0771 is a one-position field that may or may not be present.
This field is located in the margin to the right of Line 71.
The valid characters are 2 and blank.
This field will contain a 2 if the Refund block on Line 71 is checked by the taxpayer.
This field must be blank if the overpayment is to be credited to the following year or if there is a balance due on Line 69.
This refund indicator is used in addition to the CCC S; it does not replace it.
Invalid Conditions -
1. Any character other than 2 or blank is present in the field.

Correction/Rejects Corrections -

If the field is invalid, look at Lines 69 and 70 to determine if there is an overpayment.
If there is a balance due, delete the entry in Field 0771.

If there is an overpayment, look at which box is checked on Line 71.

IF....	THEN...
The refund block is checked	Enter a 2 into Field 0771.
The credit elect block is checked	Blank Field 0771.
Neither block is checked	Follow the instructions under Field 07B/D and correct Field 0771 accordingly

3.22.110.16.15 (01-01-2009)
Field 07CBI - Third-Party Designee Checkbox

Field 07CBI is a one-position field that may or may not be present.
This field is located in the margin to the right of the Third-Party Designee line (under Line 71).
The valid characters are 1 and blank.
The field will be coded a 1 by Code & Edit if the Yes box is checked.
If the No box is checked, Code & Edit will not enter any code.
Correction/Rejects Correction Procedures -
1. If the field is invalid, look at which block is checked on the line and correct the field accordingly.
2. If neither block is checked, but the name, telephone number and TIN are present, enter a 1 into Field 07CBI.

3.22.110.16.16 (01-01-2009)
Field 07CBT - Third-Party Designee Telephone Number

Field 07CBT is a ten-position field that may or may not be present.
This field is located in the middle of the Third-Party Designee line (under Line 71).
The valid characters are numeric (0 through 9) and blank.

Note:

Do not enter dashes when correcting or entering the telephone number in the field.
The field must reflect a U.S. telephone number only. If the telephone number belong to a foreign country, delete it.
If the No box is checked, Code & Edit will not enter any code.
Correction/Rejects Correction Procedures -
1. If the field is invalid, look at which block is checked on the line and correct the field accordingly.
2. If neither block is checked, but the name, telephone number and TIN are present, enter a 1 into Field 07CBI.

3.22.110.16.17 (01-01-2009)
Field 07CBP - Third-Party Personal Identification Number (PIN)

Field 07CBP is a nine-position field that may or may not have an entry.

Note:

There should be only five digits entered by the designee on the return. The field has nine positions, so it will be possible to enter as many as nine numbers and letters.
This field is located at the right side of the Third Party Designee Line (under Line 71).
The designee is instructed to pick any five numbers and insert them into the blocks as a means of identification when IRS calls the designee.
The valid character are numeric (0 through 9) and blank.
This number cannot be researched using CFOL command codes.
Correction/Rejects Procedures -
1. If the Designee enters any invalid or illegible characters, blank the field.
2. Correct any transcription errors, if possible. If in doubt about what a digit may be, do not guess; blank the field.

3.22.110.17 (01-01-2009)
Priority IV Errors – Error Codes 001 through 999

This section provides detailed error correction procedures for Error Codes 001 through 999. These errors will be displayed with the error code assigned to them for the specific error in ascending numerical order. The screen display will show the error code assigned and the fields needed to make the necessary correction.

3.22.110.17.1 (01-01-2009)
♦Error Code 001 – Tax Year – Invalid Entry♦

Fields Displayed – Error Code 001 will display as follows:

Field Designator	Field Name	Length
01TXP	Tax Period	6
01RCD	Received Date	8
01CCC	Computer Condition Code	10
01RDD	Return Due Date	8

Invalid Condition – Error Code 001 will generate when any of the following conditions are present:
- Computer Condition Code "G" is Not Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date or the Received Date (whichever is later) and Computer Condition Code "W" is not present.
- Computer Condition Code "G" is Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date and Computer Condition Code "W" is not present.
- "G" Coded and Non-"G" Coded Returns – The processing date is less than two years after the Return Due Date and Computer Condition Code "W" is present.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.

Do not send the following returns to Statute Control for clearance. Instead, enter "W" in Field 01CCC and on the return and continue processing:

•	any return secured by Compliance (i.e., 6020(b))
•	any return with a TC 59X
•	Any return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with Document 13133 (Expedite Processing Cycle) attached.

Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

If...	Then...
Field 01RCD is blank	Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present. See IRM 3.22.110 to determine the Received Date
CCC "W" was entered incorrectly	Delete CCC "W" from Field 01CCC.
The return has a stamp that indicates a previous clearance by Statute Control within the last ninety days	Enter CCC "W" in Field 01CCC and on the return. Note: Do not send the return to Statute Control.
The return is not stamped by Statute Control within the last ninety days	SSPND 310. Prepare Form 4227 to route to Statute Control.

Suspense Correction
1. When Statute Control returns the cleared document, enter W in Field 01CCC and on the return. Continue processing.
2. Statute Control requests the record to be voided to them, SSPND 640.

3.22.110.17.2 (01-01-2009)
♦Error Code 002 – Name Control Mismatch♦

Fields Displayed – Error Code 002 will display as follows:

Field Designator on Form 1042	Field Name	Length
CL	Clear Code	1
01NC	Name Control/Check Digit	4
))))	Name Control Underprint	4
01EIN	Employer Identification Number	9
01CCC	Computer Condition Code	10
01TXP	Tax Period	6
02CON	"In-Care-of" Name	35
02FAD	Foreign Address	35
02ADD	Street Address	35
02CTY	City	22
02ST	State	2
02ZIP	ZIP Code	12

Invalid Condition – Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or Entity Index File (EIF).

Correction Procedures:

Before taking any additional research steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the remainder of the correction procedures.
When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.
Correct all misplaced entries, coding and transcription errors.
Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

If Field 01NC and the Name on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.

If...	Then...
The Name on the return or attachment matches the Name Control on INOLES,	Bring up underprint.
The Name Control on INOLES is different from the Name on the return or attachment,	Research NAMEE for a new EIN.

If a new EIN is located, verify the Name Control using CC INOLES.

If...	Then...
The Name Control on INOLES matches the Name on the return or attachment,	1) Ensure that the entity information matches the return. 2) Overlay Field 01EIN with the new EIN from NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return. Note: Do not send Letter 3875C if less than three digits of the EIN are transposed, different or missing.
Multiple EINs are located,	1) SSPND 320 to Entity Control. 2) Prepare Form 4227 with the notation MULTIPLE EINS.
INOLES indicates a "Merge To" (MT) EIN,	Research the "MT" EIN on INOLES.
The "MT" EIN matches the entity on the return or attachment,	Enter the "MT" EIN in Field 01EIN.
The "MT" EIN does not match the entity on the return or attachment,	SSPND 320 to Entity Control.

If the Name on the return or attachment does not agree with the Name Control on INOLES or there is an indication of a name change on Form 1042, research ENMOD for a new name.

If...	Then...
The Name Control on ENMOD matches the Name on the return or attachment,	Enter "C" in the Clear Code field.
The Name Control on ENMOD or INOLES does not match the Name on the return or attachment,	1) SSPND 320 to route the return to Entity. 2) Attach Form 4227 with the notation "NO RECORD" .

If the Name change has not been made, research ENMOD for a pending TC 013.

If...	Then...
A pending TC 013 is present,	Enter "C" in the Clear Code field.
A pending TC 013 is not present,	1) SSPND 320 to route to Entity. 2) Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

Suspense Correction - If there is an indication that Entity Control has assigned an EIN to the return, determine the Entity Assignment Date:

If...	Then...
The Entity Assignment Date is past the Return Due Date and Received Date,	GTSEC 01. Enter the Entity Assignment Date in Field 01CRD.
The Entity Assignment Date is not past the Return Due Date	Continue processing.

3.22.110.17.3 (01-01-2009)
♦Error Code 003 – Check Digit Invalid♦

Fields Displayed – Error Code 003 will display as follows:

Field Designator	Field Name	Length
01NC	Name Control	4
))))	Name Control Underprint	4
01EIN	Employer Identification Number	9
01CCC	Cond-Code-Field	10

Note:

The first two positions of the field must be blank and the last positions must be alphabetic.

Invalid Condition – Error Code 003 will generate when any of the following conditions are present:
- A check digit is present but is not valid for the EIN.
- The letters "E" , "G" or "M" are present in Field 01NC.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.

Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

If...	Then...
The check digit in Field 01NC does not match the return or is not legible ,	Enter the Name Control from the return in Field 01NC.
The EIN on the return is not legible,	Research NAMEE for correct EIN.

Compare the EIN from NAMEE to the EIN on the return.

If...	Then...
The EIN on Form 1042 matches the EIN on NAMEE,	Enter Name Control from NAMEE in Field 01NC.
Research indicates a different EIN,	Verify the EIN and name on INOLES.
Name Control on INOLES matches the name on the return or attachment,	Overlay Field 01EIN with the EIN from INOLES. Issue Letter 3875C as a non-suspense letter to the address on the return. Note: Do not send Letter 3875C if less than 3 digits of the EIN are transposed, different or missing.
Unable to locate an EIN or more than one EIN is located,	SSPND 320 to Entity. Prepare Form 4227 with the notation "NO RECORD OF EIN" .

3.22.110.17.4 (01-01-2009)
♦Error Code 004 – Name Control/EIN Validation♦

Fields Displayed – Error Code 004 will display as follows:

Field Designator	Field Name	Length
CL	Clear Code	1
01NC	Name Control	4
))))	Name Control Underprint	4
01EIN	Employer Identification Number	9
01CCC	Cond-Code-Field	10

Invalid Condition – Error Code 004 will generate when any of the following conditions are present:
- The EIN is not present at Master File (MF)
- The Entity Index File (EIF) and the NAP (National Account Profile) were not accessed or were not operational, causing a blank underprint in Field 01NC
Note:

An underprint of "XXXX" indicates that there is no account on the Master File, while a blank underprint indicates that the NAP has not been accessed or was not operational.

Correction Procedures:

Before taking any additional research steps to resolve Error Code 004, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control/EIN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures.
When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.
Correct all misplaced entries, coding and transcription errors.
Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

If Field 01NC and the Name on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name Control:

If...	Then...
The Name on the return or attachment matches the Name Control on INOLES	Bring up underprint.
The Name Control on INOLES is different from the NAME on the return or attachment	Research NAMEE for a new EIN.

If a new EIN is located, verify the Name Control using CC INOLES.

If...	Then...
The Name Control on INOLES agrees with the Name on the return or attachment	1) Ensure that the entity information matches the return. 2) Overlay Field 01EIN with the new EIN from NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return. Note: Do not send Letter 3875C if less than 3 digits of the EIN is transposed, different or missing.
Multiple EINS are located	1) SSPND 320 to Entity Control. 2) Prepare Form 4227 with the notation "MULTIPLE EINS" .
INOLES indicates a "Merge To" (MT) EIN	Research the "MT" EIN on INOLES.
The "MT" EIN matches the entity on the return or attachment	Enter the "MT" EIN in Field 01EIN.
The MT EIN does not match the entity on the return or attachment	SSPND 320 to Entity Control.

If the Name on the return or attachment does not agree with the Name Control on INOLES or there is an indication of a name change on Form 1042, research ENMOD for a new name.

If...	Then...
The Name Control on ENMOD agrees with the Name on the return or attachment	Enter a "C" in the Clear Code field.
The Name Control on ENMOD or INOLES does not agree with the Name on the return or attachment	1) SSPND 320 to route the return to Entity. 2) Attach Form 4227 with the notation "NO RECORD" .

If the Name change has not been made, research ENMOD for a pending TC 013.

If...	Then...
A pending TC 013 is present	Enter "C" in the Clear Code field.
A Pending TC 013 is not present	1) SSPND 320 to route to Entity. 2) Attach Form 4227 with the notation "REQUEST NAME CHANGE" .

Suspense Correction: If there is an indication that Entity has assigned an EIN to the return, determine the Entity Assignment Date.

If...	Then...
The Entity Assignment Date is past the Return Due Date and Received Date	GTSEC 01. Enter the Entity Assignment Date in Field 01CRD.
The Entity Assignment Date is not past the Return Due Date and Received Date	Continue processing.

3.22.110.17.5 (01-01-2009)
♦Error Code 005 – Invalid Tax Year or Received Date♦

Fields Displayed – Error Code 005 will display as follows:

Field Designator	Field Name	Length
CL	Clear Code	1
01TXP	Tax Period	6
01RCD	Received Date	8
01CCC	Cond-Code-Field	10

Invalid Condition – Error Code 005 will generate when the year-month of the processing date is later than the Tax Period plus six months and the Received Date is not present.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.
Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.
A Received Date must be in Field 01RCD if the return is not timely filed.
Use the earliest Received Date in Field 01RCD if there are multiple received dates on the return.

Exception:

Do not use a Received Date in Field 01RCD that is prior to the end of the tax period.

Determine the Received Date using the following priority when one is needed but is not stamped on the return or a valid handwritten Received Date is not present.

1.	Earliest legible postmark (e.g., U.S. Post Office or Private Delivery Service).
2.	Revenue Officer's or other IRS official's signature date.
3.	Signature date, if within the current year (unless other information indicates signature date is invalid).
4.	DLN Julian Date minus 10 days
5.	Current Date minus 10 days

3.22.110.17.6 (01-01-2009)
Error Code 006 – Remittance Without Received Date

Fields Displayed – Error Code 006 will display as follows:

Field Designator	Field Name
RMIT>	Remittance Amount
01TXP	Tax Period
01RCD	Received Date
01CCC	Condition Code Field

Invalid Condition – Remittance is received with the return but a Received Date is not present.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.
Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

If the Received Date is missing or illegible, determine the date as follows:

•	Legible U.S. Post Office postmarked date. Accept postmark date stamped in margin by Receipt and Control.
•	Signature date (unless other information indicates signature date is invalid). Accept Revenue Officers or other IRS officials' signature date.
•	The DLN Julian Date minus 10 days.
•	The current date minus 10 days
•	If multiple dates are on the return, use the earliest date as the Received Date.

Note:

Do not consider private metered mail dates as postmark dates unless there is a "P.O." or "U.S.-P.O." in the date circle.

3.22.110.17.7 (01-01-2009)
♦Error Code 007- Received Date Earlier Than Tax Year♦

Fields Displayed – Error Code 007 will display as follows:

Field Designator	Field Name	Length
01TXP	Tax Period	6
01RCD	Received Date	8
01CCC	Computer Condition Code	10

Invalid Condition – Error Code 007 will generate when the Received Date is earlier than the last day of the Tax Period/Year.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.
Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.

If...	And...	Then...
The Received Date is invalid and it appears that the incorrect year was used (i.e., 20080115 instead of 20090115), and other information (Julian date, postmark date, and/or signature date) indicates that the received date should be a current year		Change the Received Date year to the current year in Field 01RCD.
The return is an early filed "Final" return		Change the Tax Period to agree with the month before the Received date and enter in Field 01TXP. Enter "F" in Field 01CCC.
The return is not an early filed "Final" return	The Tax Period ending is less than four months after the Received Date	SSPND 480. Prepare Form 4227 with the notation "EARLY FILED" .
	The Tax Period ending is more than four months after the Received Date	Initiate correspondence for clarification of the Tax Period. SSPND 211.
	The month of the Received Date is prior to the Tax Period ending	Change the month of the Received Date to equal the month of the Tax Period.

Suspense Correction

If...	Then...
The taxpayer replies that the return is a "Final"	Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP. Enter "F" in Field 01CCC.
The taxpayer replies that the return is not a final return	SSPND 480 until the end of the tax period provided by the taxpayer.
The taxpayer fails to reply or the reply is not adequate	Enter "3" in Field 01CCC. SSPND 480 until the end of the tax period indicated on the return.

3.22.110.17.8 (01-01-2009)
♦Error Code 010 – Amended Return "G" Coded ♦

Fields Displayed – Error Code 010 will generate as follows:

Field Designator	Field Name	Length
RMIT	Remittance Amount	11
01NC	Name Control	4
01EIN	Employer Identification Number	9
01TXP	Tax Period	6
01RCD	Received Date	8
01CCC	Computer Condition Code	10
01SIC	Special Income Code	1
01CRD	Correspondence Received Date	8
01PSN	Preparer Social Security Number	9
01PEN	Preparer Employer Identification Number	9
01CBI	Paid Preparer Checkbox Indicator	1
01CBT	Paid Preparer Telephone Number	9
01CBP	Designee PIN	9
Section 02
Section 03
Section 04
Section 05
Section 06	(Form 1042)

Invalid Condition – Error Code 010 will generate when Computer Condition Code "G" is present and fields other than 01NC, 01EIN, 01TXP, 01RCD, 01CCC and 01CRD contain entries.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.
Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.
Determine if CCC "G" was input correctly:

If...	Then...
CCC "G" was input correctly	DLSEC to delete all sections except Section 01. Delete the invalid entries that are present in Section 01. GTSEC 01, if necessary.
CCC "G" was input incorrectly	Enter all necessary data in Sections 02 through 05 (06 for Form 1042). Ensure that the Section 01 fields are correct. Delete the "G" code in Field 01CCC.
Note: When deleting CCC "G" and the section required are shown as being present, no further verification of section entries is needed.

3.22.110.17.9 (01-01-2009)
♦Error Code 014 – Missing Address Entries♦

Fields Displayed – Error Code 014 will display as follows:

Field Designator on Form 1042	Field Name	Length
02CON	"In-Care-of" Name	35
02FAD	Foreign Address	35
02ADD	Street Address	35
02CTY	City	22
02ST	State	2
02ZIP	ZIP Code	12

Invalid Condition – Error Code 014 will generate when any of the following conditions are present:
- If the street address is present, Field 02CTY (Field 02CTY on Form 1042) must be present, unless a Major City Code is used.
- If a Major City Code is used, Field 02ADD must be present.
- A City must be present. If the city is not in the Major City format, Field 02ST must be present.
- A Major City Code is used and Field 02ST is present.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.
Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

Research any of the following for valid address information.

•	Document 7475
•	INOLES, NAMEE/ENMOD

If...	And...	Then...
A Major City Code is present	A street address is not available	Enter the City Name (spelled out, not in Major City format) in Field 002CTY (Field 02CTY on Form 1042). Enter the State Code in Field 02ST
The Major City Code is correct	The state is present	Delete Field 02ST
The ZIP Code or Address cannot be corrected from the information on the return, attachments or from research		DLSEC 02

3.22.110.17.10 (01-01-2009)
Error Code 015 - Foreign Address/State

Fields Displayed - Error Code 015 will display as follows:

Field Designator on Form 1042	Field Name	Length
02CON	"In-Care-of" Name	35
02FAD	Foreign Address	35
02ADD	Street Address	35
02CTY	City	22
02ST	State	2
02ZIP	ZIP Code	12

Invalid Condition - Error Code 015 will generate when any of the following conditions are present:
- Field 02ST has an entry other than "." (period/space) when Field 02FAD is present.
- Field 02ZIP has an entry when Field 02FAD is present.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.
Compare displayed fields with the return. If incorrect overlay the screen with the correct information.

If...	Then...
A foreign address is present in Field 02FAD	1. Field 02ST must contain "." (period/space) 2. Delete any entry in Field 02ZIP
A foreign address is not present in Field 02FAD	Check return for foreign address
A foreign address is present on the return	1. Enter the foreign address in Field 02FAD Note: If additional space is required, continue entering the address in Field 02ADD) 2. Field 02CTY must contain the appropriate foreign country code. ( See Exhibit 3.12.15-8.). 3. Field 02ST must contain "." (period/space). 4. Delete any entry in Field 02ZIP .
A foreign address is not present on the return	1. Verify the address on the return is not a foreign address. 2. SSPND 610 3. Renumber return with domestic DLN.

3.22.110.17.11 (01-01-2009)
♦Error Code 016 – ZIP Code/State Mismatch♦

Fields Displayed – Error Code 016 will display as follows:

Field Designator on Form 1042	Field Name	Length
02CON	"In-Care-of" Name	35
02FAD	Foreign Address	35
02ADD	Street Address	35
02CTY	City	22
02ST	State	2
02ZIP	ZIP Code	12

Invalid Condition – Error Code 016 will generate when the ZIP Code is inconsistent with the Major City Code or State Code.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.
Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.

Research any of the following for valid ZIP Code information:

•	Document 7475
•	INOLES, NAMEE/ENMOD

If only the first three digits of the ZIP Code can be determined, enter "01" in the fourth (4th) and fifth (5th) positions.

If...	And...	Then...
Unable to determine a valid ZIP Code from the return or attachment		Enter the valid ZIP Code found through research in Field 02ZIP
The address is in a major city	A Major City Code can be determined	Enter Major City Code in Field 02CTY
The address is in a major city	A Major City Code cannot be determined	1) Enter the name of the city in Field 02CTY 2) Enter the State Code in Field 02ST
The address is not in a major city		1) Enter the appropriate state abbreviation in Field 02ST 2) Enter ZIP Code in Field 02ZIP

APO/FPO Addresses – 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, convert to the new State Code abbreviation based on the ZIP Code. For example, if the old address appears as "APO New York, NY 091XX" , convert to read as "APO AE 091XX" .
APO	AA	34000 - 34049
FPO	AA	34050 - 34099
APO	AE	090XX - 094XX and 096XX - 098XX
FPO	AE	095XX
APO	AP	962XX - 965XX and 98700 - 98759
FPO	AP	966XX and 98760 - 98799

3.22.110.17.12 (01-01-2009)
Error Code 026 – Tax Period Mismatch

Fields Displayed – Error Code 026 will display as follows:

Field Designator	Field Name
CL X	Clear Code
01EIN	Employer Identification Number
01TXP	Tax Period
))))	Tax Period Underprint
01CCC	Computer Condition Code

Invalid Condition – Error Code 026 will generate when any of the following conditions are present:
- The Tax Period underprint does not agree with the month on the EIF.
- An "F" is not present in Field 01CCC.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.
Compare the displayed fields with the return. See Exhibit 3.22.110-12
Verify the coding and transcription for the EIN, Tax Period, and Computer Condition Code.
Determine taxpayer information through IDRS research (ENMOD, BMFOLE, BMFOLI).

Resolve Error Code 026

IF..	Then..
ENMOD - FYM Matches	Clear
ENMOD/BMFOLE -PN TC016 and 090 with matching FYM TC XXX within 12 months	Clear
TC Tax Period Mismatch	SSPND 320 to Entity
BMFOLI - MFT Not Present	Clear SSPND 610
MFT Present - No Postings Present	Input TC016 -SSPND 351
MFT Present - Postings all Subsequent	SSPND 351 - TC016
All Prior Posting Agree	SSPND 351 - TC016
All Prior Posting W/Doc but no Dates	Change the Tax Period to agree with Underprint
None of the above apply	SSPND 211

3.22.110.17.13 (01-01-2009)
Error Code 028 – Received Date Missing

Fields Displayed – Error Code 028 will display as follows:

Field Designator	Field Name
01RCD	Received Date
01CCC	Computer Condition Code

Invalid Condition – Error Code 028 will generate when both of the following conditions are present:
- Computer Condition Code(s) "R, D, or 7" , is present.
- Received Date is not present.

Correction Procedures:

Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

If...	Then...
CCC "R, D, or 7" , is present	Enter the Received Date in Field 01RCD.
CCC "R, D, or 7" , is not present	Delete code "R, D,or 7" , from Field 01CCC.
The return is not"G" coded	1) GTSEC 02 and enter the data in the fields for Section 02 and transmit. 2) When Error Code 010 generates, enter appropriate fields. 3) Delete CCC "G" from Field 01CCC.
The return is correctly "G" coded	Enter the Received Date in Field 01RCD, determined in the following order: 1) Postmark date stamped in margin by Receipt and Control. 2) Signature date (unless other information indicates signature date is invalid). This also applies to Revenue Officers or other IRS Official signature date. 3) The DLN Julian Date minus 10 days. 4) Current date minus 10 days. Note: Do not consider private metered mail dates as postmark dates unless there is a "P.O." or "U.S.-P.O." in the date circle.

If multiple dates are on the return, use the earliest date as the Received Date.

Reminder:

Received Date should always be present. After determining if the Computer Condition Code is correct, always enter the Received Date as part of your correction.

3.22.110.17.14 (01-01-2009)
Error Code 030 - Penalty and Interest Code

Fields Displayed Error Code 030 will display as follows:

Field Designator	Field Name
01TXP	Tax Period
01RCD	Received Date
01RDD	Return Due Date - Computer
01CCC	Computer Condition Code
01PIC	Penalty and Interest -CD

Invalid Condition - Error Code 030 will generate when the following conditions are present:
- The Penalty and Interest Code is present and the Received Date is on or before the Return Due Date or is after the 7-Day Grace Period.
Correction Procedures:
1. If field 01PIC is corrrect, then Enter the correct Received Date
2. If the correct Received Date is equal to or earlier than the Return Due Date, then Delete Code1from Field 01PIC.
3. I f the Received Date is correct but is later than the Return Due Date plus seven (7) days (Grace Period), then Delete code 1from Field 01PIC.
4. If more than one Received Date is present on Form 1042, then Use the earliest date.

3.22.110.17.15 (01-01-2009)
Error Code 034 – Correspondence Received Date Not Valid

Fields Displayed – Error Code 034 will display as follows:

Field Designator	Field Name
01TXP	Tax Period
01RCD	Received Date
01CRD	Correspondence Received Date
01RDD	Return Due Date - Computer

Invalid Condition – Error Code 034 will generate when either of the following conditions is present:
- The Correspondence Received Date is later than the processing date.
- Field 01CRD is equal to or earlier than Field 01RCD.
Note:

An entry in Field 01CRD does not require an entry in Field 01RCD.

Correction Procedures:

Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

The Received Date will either be stamped or edited on the return. If the Received Date is missing or illegible, determine the date in the following order:

	Legible U.S. Post Office postmarked date.
	Postmark date stamped in the margin by Receipt and Control.
	Signature date (unless other information indicates signature date in invalid). This applies to Revenue Officers' or other IRS Officials' signature date.
	The DLN Julian Date minus 10 days.
	The current date minus 10 days.

Note:

Do not consider private metered mail dates as postmark dates unless there is a "P.O." or "U.S.P..O." in the date circle.

The Correspondence Received Date will be determined from the date the reply was received at the Campus. Refer to the return for the Correspondence Received Date edited in the Entity section of the return. This can be verified by checking the stamped Received Date on the correspondence attached to the return.

If...	Then...
The Correspondence Received Date is present and later than the processing date	Delete the CRD from Field 01CRD.
More than one Received Date is present	Enter the earliest date. Enter "3" in Field 01CCC and on Form 1042.

3.22.110.17.16 (01-01-2009)
Error Code 038 - FTD Penalty with CCCJ

Fields Displayed - Error Code 038 will display as follows

Field Designator	Field Name
01CCC	Computer Condition Code
01SIC	Schedule Indicator Code
07FTD	FTD Penalty

Invalid Condition- Error Code 038 will generate when the FTD Penalty is present and CCC J is also present (CCC J is present and an FTD Penalty amount is in Field 07FTD).
Correction Procedures:
1. Review the return and any attachments to determine if the filer has provided an acceptable reasonable cause. If so, delete the penalty from field 07FTD.
2. Compare the displayed fields with the return.

3.22.110.17.17 (01-01-2009)
Error Code 073 – Fields 01CCC 3and 01CRD Present

Fields Displayed – Error Code 073 will display as follows:

Field Designator	Field Name
01CCC	Computer Condition Code
01CRD	Correspondence Received Date

Invalid Condition – Error Code 073 will generate when a "3" is present in Field 01CCC and an entry is present in Field 01CRD.

Correction Procedures:

Correct all misplaced entries, coding and transcription errors.
If IRS correspondence is attached, determine if a reply has been received from the taxpayer.

If...	Then...
Reply to correspondence has been received	Delete the "3" in Field 01CCC.
No reply received	Delete entry in Field 01CRD.

3.22.110.17.18 (01-01-2009)
Error Code 078 – Received Date Not Present

Fields Displayed – Error Code 078 will display as follows:

Field Designator	Field Name
01RCD	Received Date
01CRD	Correspondence Received Date

Invalid Condition – Error Code 078 will generate when the return has been processed through RPS and a Received Date is not present.

Correction Procedures:

Compare the displayed fields with the return. If incorrect, overlay with the correct information.

Determine the Received Date in the following priority:

•	Stamped date on the return
•	Envelope postmark date
•	Revenue Officer's signature date
•	Taxpayer's signature date
•	DLN Julian date minus 10 days
•	Current date minus 10 days

3.22.110.17.19 (01-01-2009)
Error Code 704 - EIN not Consistent with Credit Withholding

Fields Displayed- Error Code 704 will display as follows:

Field Designator	Field Name
0766	Amount Withheld by Others Credit
01EIN	EIN

Invalid Condition-Error Code 704 will generate when Amount Withheld by Others (Field 0766) is present and the EIN is not between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Correction Procedures
1. Verify Field 01EIN to ensure range is not between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
2. If Field 01EIN is in error, disallow credit on Line 66 and assign appropriate Math Error Code.

3.22.110.17.20 (01-01-2009)
Error Code 706 - Discrepancy with ROFTL and Total Monthly Liability

Fields Displayed- Error Code 706 will display as follows

Field Designator	Field Name
Sections 03-06	ROFTL - Record of Federal Tax Liability
0763A	Total Monthly Liability

The Fields must be positive and must be numeric (0 through 9) and blank.
The Fields are found on Lines 1 through 60 (ROFTL) and on Line 63a of Form 1042.

Invalid Conditions Error Code 706 will generate when:
1. Sections 03-06 ROFTL/Record of Federal Tax Liability area of Form 1042 contains a significant amount and Field 0763A is blank.
2. Sections 03-06 ROFTL/Record of Federal Tax Liability area of Form 1042 doesn't contain a significant amount and Field 0763A has an entry.
3. Correction Procedures
1. If Sections 03-06 ROFTL area (Lines 1 through 60) on Form 1042 contain amounts and Field 0763A (Line 63a) is blank, then add the amounts from Lines 1 through 60 and enter amount in Field 0763A.
2. If Sections 03-06 ROFTL are blank and Field 0763A has an amount, it may be necessary to correspond with the taxpayer for clarification. Review all attachments prior to correspondence for entries.

3.22.110.17.21 (01-01-2009)
Error Code - 716 - Total Monthly Liability and Computer Amounts Differ

Fields Displayed Error Code 716 will display as follows:

Field Designator	Field Name
TPNC	Taxpayer Notice Condition Field
Sections 03,04,05,06	Monthly Tax Liability (ROFTL)
0763A	Total Monthly Tax Liability
))))	Total Monthly Tax Liability Underprint

Invalid Conditions- Error Code 716 will generate when the transcribed Total Monthly Amount on Line 63a (Field 0763A) on Form 1042 differs from the Computer amount by more than $9.99.

Correction Procedures

Compare the entries on the screen with the entries on the return. (ROFTL) Lines 1-60 on Form 1042 and Line 63a.
Correct all misplaced entries, coding and transcription errors.

If...	Then...
The taxpayer completed a field specific to this error code or calculated the Total Income field incorrectly	Change Field 0763A on Form 1042 to agree with the underprint amount.
Incorrect transcription of Fields 03A07 through 06L31 (ROFTL) Lines 1-60 on Form 1042	Enter correct amount from the return.
No transcription errors are found	Verify that the entries on Lines 1 through 60 have been brought forward. If there is an amount present for Total Income on Line 63a but the amount is not identified on Lines 1 through 60, enter the amount
Edited correctly	Enter the verified total of Lines 1 through 60 in Field 0763A on the Screen and edit Line 63a on the return, if different.
The error in Total Income ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	Correspond to inform filer of the error in the calculation.

3.22.110.17.22 (01-01-2009)
Error Code 720 – Total Tax Liability and Computer Amounts Differ

Fields Displayed – Error Code 720 will display as follows:

Field Designator	Field Name
TPNC	Taxpayer Notice Code
0763A	Total Monthly Liability
))))	Total Monthly Liability Underprint
0763B	Adjustments Amount
0763C	Total Tax Liability
))))	Total Tax Liability Underprint

Invalid Condition – Error Code 720 will generate when the transcribed Total Tax Liability amount differs from the Computer's amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Correction Procedures:

Compare the entries on the Screen with the entries on the return.
Correct all misplaced entries, coding and transcription errors.

If...	Then...
The taxpayer completed a field specific to this error code or calculated the Total Tax Liability field incorrectly	Change Field 0763C to agree with the underprint amount.
Incorrect transcription of Fields 0763A, 0763B, or 0763C	Enter correct amount from the return.
Line 0763A has an entry but Lines 0763B and 0763C are blank	Edit Line 0763A amount to Line 0763C. Note: Review attachments for adjustment entries.
Edited correctly	Enter the verified total of Lines 63a , 63b and 63c on the screen and edit on the return
The error in Total Tax Liability (Field 0763C) Line 63c on Form 1042≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	Prepare correspondence to inform the taxpayer of the error in the calculations informing them of the correction.

3.22.110.17.23 (01-01-2009)
Error Code 724 – Total Payments and Computer Amounts Differ

Fields Displayed – Error Code 724 will display as follows:

Field Designator	Field Name
TPNC	Taxpayer Notice Condition Code
0764	Total FTD Payment Amount
0765	Overpayment Credit Amount
0766	Amount Withheld by Others Credit Amount
0767	Total Payments
))))	Total Payments Underprint

Invalid Condition – Error Code 724 will generate when the transcribed Total Payments differs from the computer amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correction Procedures:

Compare the data on the screen with the payment entries on the return.
Correct all misplaced entries, coding and transcription errors.

Note:

The Total Payments Amount on Form 1042 (Field 0767, Line 67) is the Total of Fields: 0764/Line 64, Field 0765/ Line 65, and Field 0766/Line 66.

If...	Then...
The taxpayer has failed to complete a field specific to this error code or incorrectly calculated the Total Payment Field	Change Field 0767 on Form 1042 to agree with the underprint amount.
Fields specific to the error code were transcribed incorrectly (fields 0764, 0765, 0766, or 0767	Enter correct amount from the return .
Fields 0764, 0765, and 0766 are blank and an there is an mount on Field 0767	Research to see if credits belong on Lines 64 or 65. Review research procedures to determine if there should be an entry on Line 66
There are amounts in Line 64 through 66, but an amount is not on Line 67	Enter the verified total of Lines 64 through 66 in Field 0767 on the screen and the return Line 67, if different.
No transcription errors are found	Verify that the entries on Lines 64 through 66 have been brought forward correctly from schedules and/or attachments and correctly totaled on Line 67.
The error in Total Payments ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	Prepare a letter to inform the taxpayer of the error in the calculation.

3.22.110.17.24 (01-01-2009)
Error Code 728 – Tax Due/Overpayment and Computer Amounts Differ

Fields Displayed – Error Code 728 will display as follows:

Field Designator	Field Name
TPNC	Taxpayer Notice Code
0763A	Total Monthly Liability
))))	Total Monthly Liability Underprint
0763B	Adjustments Amount
0763C	Total Tax Liability
0764	Total FTD Amount
0765	Overpayment Credit Amount
0766	Amount Withheld by Others Credit
0767	Total Payments
))))	Total Payments Underprint
07B/D	Balance Due/Overpayment
))))	Balance Due/Overpayment Underprint
07FTD	FTD Penalty

Invalid Condition – Error Code 728 will generate when the transcribed amount for Tax Due/Overpayment differs from the computer amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Correction Procedures:

Compare the entry in Field 07B/D on the screen to Line 68 or 69 on Form 1042 and correct any transcription errors.

If...	Then...
The taxpayer has failed to complete a field specific to this error code or calculated the Tax Due or Overpayment amount incorrectly	Change Field 07B/D to agree with underprint amount.
Fields 0763C, 0764, 0765, 0766, or 0767 are transcribed incorrectly	Enter the correct amount shown on the return.
Lines 63c, 64, 65, 66 or 67 are edited incorrectly	Correct entry and enter the correct amount in Field 07B/D
There are no transcription errors and the taxpayer has made an error in its calculations	Enter the underprint amount in Field 07B/D. Edit an "X" next to the taxpayers figures on Line 68 or 69 of the return. Enter the correct figure to the left of the "X" .
The error in Ordinary Income ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	Prepare a letter to inform the taxpayer of the error in the calculations Letter 3733C.

3.22.110.17.25 (01-01-2009)
Error Code 732 — Refund $ 1 Million or More

Fields Displayed – Error Code 732 will display on Form 1042 as follows:

Field Designator	Field Name
01RDD>	Return Due Date - Computer
01CCC	Condition Code Field
07FTD	FTD Penalty
07B/D	Balance Due Overpayment Amount
0771	Applied Refund Indicator

Invalid Condition – Error Code 732 will generate when a refund is $1 Million or More and CCC Eor Ois not present.

Correction Procedures:

Correct all misplaced entries, coding errors, and transcription errors.
Determine if a manual refund is present.

If...	Then...
The taxpayer has failed to complete a field specific to this error code or calculated the Tax Due or Overpayment amount incorrectly	Change Field 07B/D to agree with underprint amount.
Fields 0763C, 0767 or 07B/D are transcribed incorrectly	Enter the correct amount shown on the return.
Line 63c, 67, or 69 are edited incorrectly	Correct entry and enter the correct amount in Field 0763C, 0767 or 07B/D.
There are no transcription errors and the taxpayer has made an error in its calculations	Enter the underprint amount in Field 07B/D. Edit an "X" next to the taxpayers figures on the return. Enter the correct figure to the left of the "X" .

3.22.110.17.26 (01-01-2009)
Error Code 999 – End of Year Reformats

Field Displayed – Error Code 999 will display as follows:

Field Designator	Field Name
01TXP	Tax Period

Invalid Condition – Error Code 999 will generate for all returns that are in error status at the end of the processing year.
Correction Procedure – Since the system will revalidate the record and set validity checks based on next processing year's program, the only correction procedure required for Error Code 999 is for the tax examiner to transmit.

Exhibit 3.22.110-1 (01-01-2009)
Current Year Form 1042 with Field Designators

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

Exhibit 3.22.110-2 (01-01-2009)
Reasonable Cause Criteria

Reasonable Cause Criteria
Enter CCC R on the return, if a reasonable cause for late filing is established. Enter CCC D if a reasonable cause for late payment is established. Note: CCC D is rarely used because late payment penalty should not be waived unless the balance due is paid in full.
1. Death, serious illness or unavoidable absence of the taxpayer or a member of the immediate family. a. Death or serious illness of taxpayer, spouse, sibling, parents, grandparents or children. b. Death or serious illness of taxpayer that had sole authority to sign the return, make the deposit or pay the tax. c. Factors to consider: The relationship of the taxpayer to the other parties involved, The date of death, The dates, duration and severity of illness, How the event prevented compliance, If other business obligations were impaired, and If tax duties were attended to promptly when the illness passed or within a reasonable period of time after a death or absence.
2. Destruction by fire or other casualty of the taxpayer's place of business or records. a. Taxpayer exercised ordinary business care and prudence but due to circumstances beyond the taxpayer's control they were unable to comply with the law. b. Factors to consider: Timing, Effect on the taxpayer's business, Steps taken to attempt to comply, and If the taxpayer complied when it became possible.
3. Delay due to erroneous information given by an employee of the IRS. a. Factors to consider: Notation of taxpayer's question to the Service. Documentation regarding the advice provided by the Service. Information regarding the office and method by which the advice was obtained (written/oral). The date the advice was provided, and The name of the employee who provided the information.
4. Delay caused by or related to civil disturbance that was outside the taxpayer's control.
5. Timely requested forms not furnished timely. a. Factors to consider: The date the forms were requested. Information regarding the office and method by which the forms were requested (written/oral). The date the forms were received.
6. Advice or aid sought in preparing return from IRS representative or office on or before due date, but through no fault of the taxpayer, they were unable to see the representative. a. Factors to consider: Notation of advice or aid sought from IRS representative or office. Information regarding the office and method by which the advice was requested (written/oral) The date the advice or aid was sought. The name of the representative the taxpayer was unable to see.
7. Taxpayer was unable to determine amount of deposit or tax due for reasons beyond the taxpayers control.
8. Lack of funds is an acceptable reasonable cause only when it is shown that the taxpayer was unable to pay despite his exercise of ordinary business care and prudence. This determination should be made on the basis of available information.

Exhibit 3.22.110-3 (01-01-2009)
Prior Year Form 1042 (Tax Year 2000)

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

Exhibit 3.22.110-4 (01-01-2009)
Prior Year Form 1042 (Tax Year 1996)

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

Exhibit 3.22.110-5 (01-01-2009)
Glossary for Form 1042

Alien- An individual who is not a citizen of the United States. The person can be either a resident or non-resident alien. Resident aliens are taxed just like U.S. citizens. Form 1042 is concerned with non-resident aliens. Complete information on aliens can be found in Publication 519.
Back-Up Withholding- The 28% withholding rate on income to a person who has not provided a valid TIN.
Beneficial Owner- The recipient (owner) of an amount of income.
Calendar Year - A year ending December 31st (see Fiscal Year). This is the only type of tax year allowed on Form 1042.
Chapter Three Withholding - This refers to tax withheld from income under Title 26, Subtitle A, Chapter 3, Subchapter A, Section 1441-3 of the U.S. Code.
CTW - The abbreviation for Chapter Three "W" ithholding.
EDC Line - A line which appears in the For IRS Use Only box in the URHC of Form 1042. This line is not in current use.
EIN - See TIN.
Fiduciary - A person who is responsible for handling money for someone else who cannot, for various reasons. Examples are a trustee for a trust, executor for an estate, or a receiver in a bankruptcy.
52/53 Week Filer - A tax year which can begin or end on a day other than the first or last day of a month (with certain restrictions). It is not allowed on Form 1042.
Fiscal Year - A tax year (12 months) which ends on the last day of a month other than December, e.g., September 1, 2005 through August 31, 2006. While common on other BMF returns, a fiscal year cannot be used on Form 1042.
Foreign Persons - Not just foreign individuals (as the name might imply), but includes Non-Resident Alien individuals, foreign corporations, partnerships, trusts, estates or any other person that is not a U.S. person. It also includes a foreign branch or office of a U.S. financial institution in certain circumstances.
Flow-Through Entity - A taxpayer that does not pay income tax itself, but through which income "flows" to another taxpayer who does pay the tax. Examples include certain trusts, partnerships, S-corporations, etc.
For IRS Use Only Box - An outlined area in the URHC of Form 1042 into which various dates, codes and amounts are entered by the IRS, not taxpayers. It takes the place of a separate Edit Sheet (there is no edit sheet for Form 1042).
Form 1000 - A document that is filed with the withholding agent (not to the IRS) by persons with interest on certain types of bonds. These are retained by the withholding agent but the amounts thereon are summarized on the Form 1042.
Form 1040-NR - An IMF tax return (similar to Form 1040) filed by a Non-Resident Alien with the recipient's copy of Form 1042-S attached. It is used to report income received and tax withheld, and to pay any additional tax or claim a refund.
Form 1042-S - A form similar in function to a Form W-2 that shows the individual amount of income received by a foreign person, the tax withheld and other information. Each receipt of income by a foreign person is recorded on a separate Form 1042-S. It is the TOTAL amount of income and tax withheld amounts from a group of Forms 1042-S which appear on a Form 1042. A copy of each Form 1042-S is sent to the IRS and another copy is given to the recipient to file with his/her tax return.
Form 1042-T - A form used as a transmittal for a group of Forms 1042-S, the amounts from which are summarized on the Form 1042-T. The form 1042-T is filed and processed separately from the Form 1042.
Form 8109 - The Federal Tax Deposit (FTD) coupon. It is used to pay quarterly amounts of estimated tax to the IRS (similar to Form 1040-ES on IMF) for Form 1042 and other BMF returns. Amounts from Form 8109 can found in the module under TC 880, etc.
Form W-8Ben - A form given to the withholding agent (not to the IRS) which is a certificate of foreign status of a beneficial owner (see Beneficial Owner) for U.S. tax withholding.
Form W-8IMY - A form which is filed with the IRS indicating that the person is a Qualified or Non-Qualified Intermediary or a foreign flow-through entity.
Hong Kong - Treated as a separate country apart from China for tax purposes (see Publication 515). Treaties which apply to China may not apply to Hong Kong, or vice versa (see Publication 901).
Income, Foreign-Source - Income from sources outside of the United States. Not taxable to foreign persons by the IRS.
Income, U.S.-Source - Income from sources within the United states. Potentially (depending on Treaty provisions) taxable to foreign persons by the IRS.
Intermediary - A custodian, broker, nominee or any person (U.S. or foreign) that acts as an agent for another person. A foreign intermediary is either Qualified or Non-Qualified and indicates which by the EIN used on the return and checking the applicable box on the intermediary line of Form 1042.
ITIN - See TIN
Jurat - A certification on an affidavit declaring when, where and before whom it was sworn. It remains attached to the tax return.
Non-Resident Alien (NRA) - A citizen of a foreign country who has not fulfilled the requirements to be a resident alien. An NRA is subject to tax on U.S.-sourced income only. Form 1042 summarizes the amounts of income paid and the taxes withheld from a group of NRAs (or other foreign persons) for whom the withholding agent is responsible. The NRA will file a Form 1040-NR with a copy of his/her Form 1042-S attached. This is basically the same as a U.S. citizen filing a Form 1040 with a Form W-2 attached.
	Non-Qualified Intermediary - Any intermediary that is a foreign person and is not a Qualified Intermediary. Form W-8IMY is filed to indicate this status. The withholding agent will check the second little box on the intermediary line of Form 1042. An NQI cannot claim a refund on Form 1042. There is no special EIN range for an NQI.
Possessions, U.S. - Primarily Guam, U.S. Virgin Islands (NOT the British Virgin Islands), American Samoa and the Commonwealth of the Northern Mariana Islands (CNMI). Puerto Rico is not actually a U.S. possession, but is included in IRS information on possessions (such as Publication 570). The Palau Islands are now (since 1993) an independent country but are treated as a U.S. possession for tax purposes. A complete list of U.S. possessions can be found in Publication 570.
QI EIN Valid Range - A range of 100,000 available EINs ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ assigned to Qualified Intermediaries by the IRS in Manhattan (NY). A QI must use one of these EINs on Form 1042.
Qualified Intermediary - A QI is any foreign intermediary (or a foreign branch of a U.S. intermediary) which has entered into a QI withholding agreement with the U.S. (see Form W-8IMY). The QI must use an EIN in the QI valid range and check the first little block on the intermediary line on Form 1042.
Recipient - A person (NRA individual), fiduciary, foreign partnership, foreign corporation, qualified intermediary, or other foreign entity that received payments from a withholding agent. It does not include a non-qualified intermediary.
ROFTL - The Record of Federal Tax Liability found in the center of Form 1042 showing a breakdown of tax withheld during each month of the tax year by the withholding agent.
Special Character - Any character used in a field on the error register that is NOT a numeric, alpha or blank (such as a slash, hyphen, period, ampersand, etc).
Taxpayer Identification Number (TIN) - A nine-digit number that identifies a taxpayer and must appear on every IRS form. There are several types of TINs:
EIN -	Employer Identification Number is XX-XXXXXXX format which is used on most BMF forms. It is the ONLY type of TIN which can be used for Form 1042. It is assigned by the IRS. Special EINs identify a QI.
SSN -	Social Security Number in XXX-XX-XXXX format which identifies an individual person. It is not allowed on Form 1042. Note: A Canadian SSN is in a XXX-XXX-XXX format. It is not allowed on Form 1042 (or any other U.S. tax return).
ITIN -	Individual Tax Identification Number, also in XXX-XX-XXXX format. It identifies an individual who cannot obtain a valid U.S. SSN. The first digit is 9 and the middle digits are from 78 to 89. It is obtained by the individual taxpayer filing Form W-7. It cannot be used on Form 1042.
Tax Liability - Foreign persons are subject to U.S. tax at a 30% rate on income received from U.S. sources. Income includes interest, dividends, rents, royalties, premiums, capital gains, annuities, compensation, etc. The 30% rate can be reduced depending on tax treaty provisions.
Tax Treaty - An agreement modifying the tax requirements between the United States and another country, such as the reduction of the usual 30% tax rate on income. Complete information on tax treaties can be found in Publication 901.
Title 26 - A title is a large division or portion of a still-larger work. Title 26 is that portion of the U.S. Code that is the Internal Revenue Code (IRC).
U.S. Code - The arrangement (codification) by subject matter of the general and permanent laws of the United States. It is divided by broad subjects into fifty titles (Title 26 is the Internal Revenue Code). It is published every six years, with annual supplements, by an office in the U.S. House of Representatives.
Withholding Agent - A foreign person who has control, receipt, custody, disposal or payment of any income of a foreign person who is subject to withholding, and is responsible for withholding the tax on payments made to the foreign person. The agent may be an individual, corporation, trust, estate, association or partnership.
Withholding Partnership/Withholding Trust (WP/WT) - A foreign partnership or trust that has entered into withholding agreement with the IRS in which it agrees to assume primary withholding responsibility for payments made to its partners, beneficiaries or owners. The first block on the intermediary line will identify a WP/WT. (See form W-8IMY)
Withholding Rate - The percentage of income that is withheld as tax. The rate can be modified by treaty.

Exhibit 3.22.110-6 (01-01-2009)
Relevant IRS Publications

Publication	Title
Publication 515	Withholding of Tax on Non-Resident aliens and Foreign Entities
Publication 519	U.S. Tax Guide for Aliens
Publication 570	U.S. Possessions Tax Guide
Publication 901	Tax Treaties
Publication 966	Electronic Choices for Paying Federal Taxes (re: Magnetic Media and EFTPS)
Note: There is no specific instruction booklet or publication for Form 1042. The instructions are attached to the return and Publication 515 contains the most relevant information for Form 1042.

Exhibit 3.22.110-7 (01-01-2009)
Abbreviations

Abbreviation	Description
EFTPS	Electronic Funds Transfer Program System
e.g.	for example: indicates a non-specific example (from Latin "exempli gratia" = for the sake of example)
i.e.	that is: indicates a specific example or reference (from Latin "id est" = that is)
NQI	Non-Qualified Intermediary
NRA	Non-Resident Alien
Pub	IRS publication
QI	Qualified Intermediary
ULHC	Upper left-hand corner
URHC	Upper right-hand corner

Exhibit 3.22.110-8 (01-01-2009)
Major City and ZIP Codes

State	City	Major City Code	ZIP Code
Alabama	Birmingham	BI	352
Alabama	Huntsville	HU	358
Alabama	Montgomery	MG	361
Alabama	Mobile	MO	366
Alaska	Anchorage	AN	995
Arkansas	Little Rock	LR	722
Arizona	Phoenix	PX	850
Arizona	Tucson	TU	857
California	Anaheim	AH	928
California	Bakersfield	BD	833
California	Berkeley	BE	947
California	Fresno	FO	937
California	Glendale	GL	912
California	Huntington Beach	HB	926
California	Inglewood	ID	903
California	Los Angeles	LA	900
California	Long Beach	LB	908
California	North Hollywood	NW	916
California	Oakland	OA	946
California	Pasadena	PD	911
California	Riverside	RS	925
California	Sacramento	SC	958
California	Santa Ana	SA	927
Alaska	San Bernardino	SR	924
Arkansas	San Diego	SD	921
California	San Francisco	SF	941
California	San Jose	SJ	951
California	Stockton	SN	952
California	Torrance	TN	905
California	Van Nuys	VN	914
Colorado	Aurora	AZ	800
Colorado	Colorado Springs	CS	809
Colorado	Denver	DN	802
Colorado	Lakewood	LW	802
Colorado	Pueblo	PU	810
Connecticut	Bridgeport	BP	066
Connecticut	Hartford	HD	061
Connecticut	New Haven	NH	065
Connecticut	Stamford	ST	069
Connecticut	Waterbury	WT	067
Delaware	Wilmington	WI	198
District of Columbia	Washington	DC	200
Florida	Daytona Beach	DG	320, 321
Florida	Ft. Lauderdale	FL	333
Florida	Hialeah	HI	330
Florida	Hollywood	HW	330
Florida	Jacksonville	JV	322
Florida	Miami	MF	330–332
Florida	Orlando	OR	328
Florida	Pensacola	PE	325
Florida	St. Petersburg	SP	337
Florida	Tampa	TA	336
Florida	Tallahassee	TL	323
Florida	West Palm Beach	WP	334
Georgia	Augusta	AG	309
Georgia	Albany	AY	217
Georgia	Atlanta	AT	303, 311
Georgia	Columbus	CM	319
Georgia	Macon	MA	312
Georgia	Savannah	GS	314
Hawaii	Honolulu	HL	968
Idaho	Boise	BS	837
Iowa	Grand Rapids	CR	524
Iowa	Des Moines	DM	503
Iowa	Davenport	DP	528
Iowa	Dubuque	DQ	520
Iowa	Sioux City	SX	511
Iowa	Waterloo	WL	507
Illinois	Aurora	AO	605
Illinois	Chicago	CH	606
Illinois	Cicero	CI	606
Illinois	Decatur	DT	625
Illinois	East St. Louis	ES	622
Illinois	Evanston	EN	602
Illinois	Joliet	JT	604
Illinois	Oak Park	OP	603
Illinois	Peoria	PL	616
Illinois	Rockford	RF	611
Illinois	Springfield	XL	627
Indiana	Evansville	EV	477
Indiana	Fort Wayne	FY	468
Indiana	Gary	GY	464
Indiana	Hammond	HM	463
Indiana	Indianapolis	IN	462
Indiana	South Bend	SB	466
Indiana	Terre Haute	TH	478
Kansas	Kansas City	KA	661
Kansas	Shawnee Mission	SM	662
Kansas	Topeka	TP	666
Kansas	Wichita	WK	672
Kentucky	Lexington	LX	405
Kentucky	Louisville	LE	402
Louisiana	Baton Rouge	BR	708
Louisiana	Lake Charles	LC	706
Louisiana	Metairie	MI	700
Louisiana	New Orleans	NO	701
Louisiana	Shreveport	SH	711
Maine	Augusta	AA	043
Maine	Portland	PT	041
Maryland	Baltimore	BA	212
Maryland	Silver Spring	SS	209
Massachusetts	Boston	BO	021, 022
Massachusetts	Cambridge	CB	021, 022
Massachusetts	Fall River	FR	027
Massachusetts	Lowell	LM	018
Massachusetts	Lynn	LY	019
Massachusetts	New Bedford	ND	027
Massachusetts	Newton	NE	021
Massachusetts	Quincy	QA	021
Massachusetts	Springfield	XA	011
Massachusetts	Sommerville	SV	021
Massachusetts	Worcester	WE	016
Michigan	Dearborn	DB	481
Michigan	Detroit	DE	482
Michigan	Flint	FT	485
Michigan	Grand Rapids	CR	495
Michigan	Kalamazoo	KZ	490
Michigan	Lansing	LG	489
Michigan	Saginaw	SG	486
Michigan	Warren	WR	480
Minnesota	Duluth	DL	558
Minnesota	Minneapolis	MS	554
Minnesota	St. Paul	SU	551
Mississippi	Biloxi	BL	395
Mississippi	Greenwood	GW	389
Mississippi	Hattiesburg	HR	394
Mississippi	Jackson	JN	392
Mississippi	Meridian	MD	393
Missouri	Independence	IE	640
Missouri	Kansas City	KC	641
Missouri	St. Joseph	XM	645
Missouri	St. Louis	SL	631
Missouri	Springfield	XO	658
Montana	Helena	HE	596
Nebraska	Lincoln	LN	685
Nebraska	Omaha	OM	681
Nevada	Las Vegas	LV	891
Nevada	Reno	RE	895
New Hampshire	Manchester	MR	031
New Hampshire	Portsmouth	PS	038
New Jersey	Atlantic City	AC	084
New Jersey	Camden	CD	081
New Jersey	Elizabeth	EL	072
New Jersey	East Orange	EO	070
New Jersey	Hackensack	HS	076
New Jersey	Jersey City	JC	073
New Jersey	New Brunswick	NB	089
New Jersey	Newark	NK	071
New Jersey	Paterson	PN	075
New Jersey	Trenton	TR	086
New Mexico	Albuquerque	AQ	871
New York	Albany	Al	122
New York	Brooklyn	BK	112
New York	Bronx	BX	104
New York (cont'd)	Buffalo	BF	142
New York	Far Rockaway	RK	116
New York	Flushing	FG	113
New York	Jamaica	JA	114
New York	Long Island City	LI	111
New York	New York City	NY	100–102
New York	Niagara Falls	NF	143
New York	Rochester	RC	146
New York	Schenectady	SK	123
New York	Staten Island	SI	103
New York	Syracuse	SY	132
New York	Utica	UT	135
New York	Yonkers	YK	107
North Carolina	Asheville	AS	288
North Carolina	Charlotte	CE	282
North Carolina	Durham	DU	277
North Carolina	Greensboro	GO	274
North Carolina	Raleigh	RL	276
North Carolina	Wilmington	WN	284
North Carolina	Winston-Salem	WS	271
North Dakota	Fargo	FA	581
Ohio	Akron	AK	443
Ohio	Canton	CA	447
Ohio	Cleveland	CL	441
Ohio	Cincinnati	CN	452
Ohio	Columbus	CO	432
Ohio	Dayton	DY	454
Ohio	Hamilton	HA	450
Ohio	Lorain	LO	440
Ohio	Parma	PZ	441
Ohio	Springfield	XH	455
Ohio (cont'd)	Toledo	TO	436
Ohio	Warren	WO	444
Ohio	Youngstown	YO	445
Oklahoma	Oklahoma City	OC	731
Oklahoma	Tulsa	TS	741
Oregon	Eugene	EU	974
Oregon	Portland	PO	972
Oregon	Salem	XR	973
Pennsylvania	Allentown	AW	181
Pennsylvania	Bethlehem	BM	180
Pennsylvania	Erie	ER	165
Pennsylvania	Harrisburg	HG	171
Pennsylvania	Johnstown	JO	159
Pennsylvania	Lancaster	LP	176
Pennsylvania	Philadelphia	PH	191
Pennsylvania	Pittsburgh	PI	152
Pennsylvania	Reading	RD	196
Pennsylvania	Scranton	XC	185
Pennsylvania	Wilkes-Barre	WB	187
Pennsylvania	Williamsport	WM	177
Pennsylvania	York	YK	174
Rhode Island	Providence	PR	029
South Carolina	Columbia	CU	292
South Carolina	Charleston	CT	294
South Carolina	Florence	FE	295
South Carolina	Greenville	GV	296
South Carolina	Spartanburg	SQ	293
South Dakota	Aberdeen	AD	574
Tennessee	Chattanooga	CG	374
Tennessee	Knoxville	KN	379
Tennessee	Memphis	ME	381
Tennessee (cont'd)	Nashville	NA	372
Texas	Abilene	AB	796
Texas	Amarillo	AM	791
Texas	Austin	AU	787
Texas	Beaumont	BT	777
Texas	Corpus Christi	CC	784
Texas	Dallas	DA	752, 753
Texas	El Paso	EP	799
Texas	Fort Worth	FW	761
Texas	Galveston	GA	775
Texas	Houston	HO	770–772
Texas	Irving	IR	750
Texas	Laredo	LD	780
Texas	Lubbock	LU	794
Texas	Port Arthur	PA	776
Texas	San Antonio	SO	782
Texas	Waco	WX	767
Texas	Wichita Falls	WF	763
Utah	Ogden	OG	844
Utah	Salt Lake City	XU	841
Utah	West Valley City	WF	841
Vermont	Burlington	BU	054
Virginia	Alexandria	AX	223
Virginia	Arlington	AR	222
Virginia	Hampton	HP	236
Virginia	Newport News	NN	236
Virginia	Norfolk	NV	235
Virginia	Portsmouth	PM	237
Virginia	Richmond	RI	232
Virginia	Roanoke	RO	240
Virginia	Virginia Beach	VB	234
Washington	Seattle	SE	981, 987
Washington	Spokane	SW	992
Washington	Tacoma	TC	983, 984
West Virginia	Charleston	CW	253
West Virginia	Huntington	HN	257
West Virginia	Parkersburg	PK	261
West Virginia	Wheeling	WH	260
Wisconsin	Green Bay	GB	543
Wisconsin	Kenosha	KE	531
Wisconsin	Madison	MN	537
Wisconsin	Milwaukee	MW	532
Wisconsin	Racine	RA	534
Wisconsin	West Allis	WAS	532
Wyoming	Cheyenne	CY	820
Puerto Rico	San Juan	XJ	009

Exhibit 3.22.110-9 (01-01-2009)
Foreign County Codes

Foreign Country	Country Code
Abu Dubai	AE
Afghanistan	AF
Akrotiri Sovereign Base Area	AX
Aland Island	XI
Albania	AL
Algeria	AG
Andorra	AN
Angola	AO
Anguilla	AV
Antarctic Lands	FS
Antarctica	AY
Antigua	AC
Antigua & Barbuda	AC
Argentina	AR
Armenia	AM
Aruba	AA
Ascension	XA
Ashmore Island	AT
Ashmore & Cartier Islands	AT
Australia	AS
Austria	AU
Azerbaijan	AJ
Azores	XZ
Bahamas	BF
Bahrain	BA
Baker Island	FQ
Balearic Islands	SP
Bangladesh	BG
Barbados	BB
Barbuda	AC
Bassas da India	BS
Belarus	BO
Belgium	BE
Belize	BH
Benin	BN
Bermuda	BD
Bhutan	BT
Bolivia	BL
Bonaire	NT
Bosnia-Herzegovina	BK
Botswana	BC
Bouvet Island	BV
Brazil	BR
British Indian Ocean Territory	IO
British Virgin Islands	VI
Brunei	BX
Bulgaria	BU
Burkina Faso	UV
Burma	BM
Burundi	BY
Caicos Islands	TK
Cambodia	CB
Cameroon	CM
Canada	CA
Canary Islands	XY
Cape Verde	CV
Cartier Island	AT
Cayman Islands	CJ
Central African Republic	CT
Chad	CD
Channel Islands	XC
Chile	CI
China	CH
Christmas Island	KT
Clipperton Islands	IP
Cocos Island	CK
Columbia	CO
Comoros	CN
Congo, Republic of (Brazzaville)	CF
Congo, Democratic Republic of (Kinshasa)	CG
Cook Islands	CW
Coral Sea Islands Territory	CR
Costa Rica	CS
Cote d'Ivoire	IV
Croatia	HR
Cuba	CU
Curacao	NT
Cyprus	CY
Czech Republic	EZ
Dem. People's Rep. of Korea (North)	KN
Dem. Rep. of Congo (Kinshasa)	CG
Denmark	DA
Dhekelia Sovereign Base Area	DX
Djibouti	DJ
Dominica	DO
Dominican Republic	DR
Dubai	AE
East Timor	TT
Ecuador	EC
Egypt	EG
El Salvador	ES
Eleuthera Island	BF
England	XE
Equatorial Guinea	EK
Eritrea	ER
Estonia	EN
Ethiopia	ET
Europa Island	EU
Falkland Islands	FK
Faroe Islands	FO
Fiji	FJ
Finland	FI
France	FR
French Guiana	FG
French Polynesia	FP
French Southern & Antarctic Lands	FS
Futuna	WF
Gabon	GB
Gambia	GA
Gaza Strip	GZ
Georgia	GG
Germany	GM
Ghana	GH
Gibraltar	GI
Glorioso Islands	GO
Great Britain	UK
Greece	GR
Greenland	GL
Grenada	GJ
Grenadines	VC
Guadeloupe	GP
Guatemala	GT
Guernsey	GK
Guinea	GV
Guinea-Bissau	PU
Guyana	GY
Haiti	HA
Heard Island & McDonald Island	HM
Holy See	VT
Honduras	HO
Hong Kong	HK
Howland Island	HQ
Hungary	HU
Iceland	IC
India	IN
Indonesia	ID
Iran	IR
Iraq	IZ
Ireland	EI
Isle of Man	IM
Israel	IS
Italy	IT
Jamaica	JM
Jan Mayen	JN
Japan	JA
Jarvis Island	DQ
Jersey	JE
Johnston Atoll	JQ
Jordan	JO
Juan de Nova Island	JU
Kazakhstan	KZ
Kenya	KE
Kingman Reef	KQ
Kiribati	KR
Korea (North)	KN
Korea (South)	KS
Kurile Islands	RS
Kuwait	KU
Kyrgyzstan	KG
Laos	LA
Latvia	LG
Lebanon	LE
Lesotho	LT
Liberia	LI
Libya	LY
Liechtenstein	LS
Lithuania	LH
Luxembourg	LU
Macau	MC
Macedonia	MK
Madagascar	MA
Malawi	MI
Malaysia	MY
Maldives	MV
Mali	ML
Malta	MT
Martinique	MB
Mauritania	MR
Mauritus	MP
Mayotte	MF
McDonald Island	HM
Mexico	MX
Midway Islands	MQ
Miquelon	SB
Moldova	MD
Monaco	MN
Mongolia	MG
Montenegro	MJ
Montserrat	MH
Morocco	MO
Mozambique	MZ
Myanmar	XM
Namibia	WA
Nauru	NR
Navassa Island	BQ
Nepal	NP
Netherlands	NL
Netherlands Antilles	NT
Nevis	SC
New Caledonia	NC
New Zealand	NZ
Nicaragua	NU
Niger	NG
Nigeria	NI
Niue	NE
Norfolk Island	NF
North Korea	KN
Northern Ireland	XN
Norway	NO
Oman	MU
Other (country not identified elsewhere)	XX
Pakistan	PK
Palmyra Atoll	LQ
Panama	PM
Papua New Guinea	PP
Paracel Islands	PF
Paraguay	PA
Peru	PE
Philippines	RP
Pitcairn Islands	PC
Poland	PL
Portugal	PO
Principe	TP
Qatar	QA
Redonda	VI
Republic of Korea (South)	KS
Republic of Singapore	SN
Reunion	RE
Romania	RO
Russia	RS
Rwanda	RW
Ryukyu Islands	JA
S Georgia Island	SX
S Georgia Island & S Sandwich Island	SX
S Sandwich Island	SX
San Marino	SM
Sao Tome and Principe	TP
Sarawak	MY
Saudi Arabia	SA
Scotland	XS
Senegal	SG
Serbia	RB
Seychelles	SE
Sierra Leone	SL
Singapore	SN
Slovak Republic	XR
Slovakia	LO
Slovenia	SI
Solomon Islands	BP
Somalia	SO
South Africa	SF
South Georgia Island	SX
South Georgia Island & South Sandwich Island	SX
South Korea	KS
South Sandwich Island	SX
Spain	SP
Spratly Islands	PG
Sri Lanka	CE
St. Helena	SH
St. Kitts & Nevis	SC
St. Lucia	ST
St. Miquelon	SB
St. Pierre	SB
St. Pierre & Miquelon	SB
St. Vincent & Grenadines	VC
Sudan	SU
Suriname	NS
Svalbard	SV
Swaziland	WZ
Sweden	SW
Switzerland	SZ
Syria	SY
Taiwan	TW
Tajikistan	TI
Tanzania	TZ
Thailand	TH
The Bahamas	BF
The Gambia	GA
The Netherlands	NL
Timor-Leste	TT
Togo	TO
Tokelau	TL
Tonga	TN
Tortola	VI
Trinidad and Tobago	TD
Tristan Da Cunha	XT
Tromelin Island	TE
Tunisia	TS
Turkey	TU
Turkmenistan	TX
Turks & Caicos Islands	TK
Tuvalu	TV
Uganda	UG
Ukraine	UP
United Arab Emirates	AE
United Kingdom	UK
Uruguay	UY
Uzbekistan	UZ
Vanuatu	NH
Vatican City	VT
Venezuela	VE
Vietnam	VM
Wake Island	WQ
Wales	XW
Wallis and Futuna	WF
West Bank	WE
Western Sahara	WI
Western Samoa	WS
Windward Island	VC
Yemen	YM
Yugoslavia	YI
Zaire	CG
Zambia	ZA
Zimbabwe	ZI

Exhibit 3.22.110-10 (01-01-2009)
U.S. Possessions ZIP Codes
The following chart is a list of U.S. Possessions and their ZIP Codes.

City	ZIP Code	City	ZIP Code
American Samoa (AS)		Federated States of Micronesia (FM)
Faga'itua	96799	Chuuk	96942
Leone	96799	Kosrae	96944
Olosega Manua'	96799	Pohnpei	96941
Pago Pago	96799	Yap	96943
Marshall Islands (MH)		Palau (PW)
Ebeye	96970	Koror	96940
Majuro	96960	Palau	96940
Northern Mariana Islands (MP)		Virgin Islands (VI)
Capitol Hill	96950	Charlotte Amalie	00802
Rota	96951	Christiansted	00820
Saipan	96950	Cruz Bay	00830
Tinian	96952	Downtown	00840
Guam (GU)		Frederiksted	00840
Agana	96910	Kingshill	00850
Inarajan	96917	Saint Croix	00820
Merizo	96916	Saint John	00830
Tamuning	96931	Saint Thomas	00805
Umatac	96915	Sunny Isle	00850
Yona	96915	Veterans Annex	00820
Puerto Rico (PR)
Adjuntas	00601	Laplata	00786
Aquada	00602	Lares	00669
Aquadilla	00603	Las Marias	00670
Agnes Buenas	00703	Las Piedras	00771
Aguirre	00704	Levittown	00949
Aibonito	00705	Loiza	00772
Anasco	00610	Loiza Street Station	00936
Angeles	00611	Loquillo	00773
Arecibo	00612	Manati	00674
Arroyo	00714	Maricao	00606
Bajadero	00616	Maunabo	00707
Barceloneta	00617	Mayaquez	00680
Barraquitas	00794	Mercedita	00715
Barrio Obrero Station	00935	Minillas Center	00936
Bayamon	00956	Moca	00676
Boqueron	00622	Morovis	00687
Cabo Rojo	00623	Naguabo	00718
Caguas	00725	Narajito	00719
Camuy	00627	Orocovis	00720
Canovanas	00729	Palmer	00721
Caparra Heights	00920	Patillas	00723
Carolina	00982	Penuelas	00624
Catano	00962	Ponce	00731
Cayey	00736	Puerta de Tierra	00936
Ceiba	00735	Puerta Real	00740
Cerro Gordon	00754	Punta Santiago	00741
Ciales	00638	Quebradillas	00678
Cidra	00739	Ramey	00603
Coamo	00769	Rincon	00677
Comerio	00782	Rio Blanco	00744
Condado	00907	Rio Grande	00721
Corozal	00783	Rio Piedras	00927
Coto Laurel	00780	Rosario	00636
Culebra	00775	Sabana Grande	00637
Dorado	00646	Sabana Hoyos	00688
Ensenada	00647	Sabana Seca	00952
Esperanza	00765	Saint Just	00978
Fajardo	00738	Salinas	00751
Fernandez Juncos	00936	San Antonio	00690
Florida	00650	San Francisco	00927
Fort Buchanan	00934	San German	00683
Garrachales	00652	San Juan	00936
Guanica	00653	San Lorenzo	00754
Guayama	00784	San Sebastian	00685
Guayanilla	00656	Santa Isabel	00757
Guaynabo	00965	Sanrurce	00936
Gurabo	00778	Toa Alta	00953
Hatillo	00659	Toa Boa	00949
Hato Rey	00936	Trujillo Alto	00976
Harmingueros	00660	University	00936
Humacao	00791	Utuado	00641
Isabela	00662	Vega Alta	00692
Jayuya	00664	Vega Baja (box 1-9049)	00694
Juana	00795	Vieques	00765
Juncos	00777	Villalba	00766
La Cumbre	00926	Yabucoa	00767
Lajas	00667	Yauco	00698

Exhibit 3.22.110-11 (01-01-2009)
ERS Action Codes

Action Code	Description	Workday Suspense Period	Function Used In
001	Input Document	0	Computer Generated
Correspondence
210	EPMF Correspondence	60	Error Correction, Suspense Correction
211	First Taxpayer Correspondence	40	Code & Edit, Error Correction, Suspense Correction
212	Second Taxpayer Correspondence	25	Code & Edit, Error Correction, Suspense Correction
213	Correspondence to Other Than Taxpayer	40	Code & Edit, Error Correction, Suspense Correction
215	International Correspondence (ACI)	45	Code & Edit, Error Correction, Suspense Correction
225	Taxpayer Correspondence (Signature Only)	40	Code & Edit, Error Correction, Suspense Correction
226	International Correspondence (Signature Only)	45	Code & Edit, Error Correction, Suspense Correction
In-House Research
300	Examination (Fuel Tax Credit)	10	Code & Edit, Error Correction, Suspense Correction
310	Statute Control	10	Code & Edit, Error Correction, Suspense Correction
320	Entity Control	10	Code & Edit, Error Correction, Suspense Correction
Criminal Investigation Division
331	Frivolous Review	3	Code & Edit, Error Correction
332	QRDT Review	3	Code & Edit, Error Correction
333	Prompt Audit	10	Code & Edit, Error Correction, Suspense Correction
334	Joint Committee	10	Code & Edit, Error Correction, Suspense Correction
335	Frivolous Case	10	Code & Edit, Error Correction, Suspense Correction
336	QRDT Case	10	Code & Edit, Error Correction, Suspense Correction
337	Other CID	10	Code & Edit, Error Correction, Suspense Correction
Accounting
341	Manual Refund	10	Code & Edit, Error Correction, Suspense Correction
342	Credit Verification	10	Code & Edit, Error Correction, Suspense Correction
343	Other Accounting	10	Code & Edit, Error Correction, Suspense Correction
344	Manual Refund	0	Error Correction
MFRTA Research
351	TIN Research	0	Error Correction, Suspense Correction
352	Name Research	3	Code & Edit, Error Correction, Suspense Correction
353	Address Research	3	Code & Edit, Error Correction, Suspense Correction
354	Filing Requirements Research	3	Code & Edit, Error Correction, Suspense Correction
355	Other MFTRA Research	5	Code & Edit, Error Correction, Suspense Correction
360	Other In-House Research	10	Code & Edit, Error Correction, Suspense Correction
370	Examination	10	Code & Edit, Error Correction, Suspense Correction
Management Suspense
410	Assistance Needed	0	Error Correction
420	Management Suspense A	5	Code & Edit, Error Correction, Suspense Correction
460	Management Suspense E	25	Code & Edit, Error Correction, Suspense Correction
470	Complex Error Codes	0	Error Correction
480	Early Filed Suspense	150	Code & Edit, Error Correction, Suspense Correction
490	System Problem	5	Code & Edit, Error Correction, Suspense Correction
Missing Document
510	Missing Document	0	Code & Edit
511	Missing Document - 1st Suspense	25	Error Correction, Suspense Correction
512	Missing Document - 2nd Suspense	20	Suspense Correction
513	Missing Document - 3rd Suspense	20	Suspense Correction
515	Missing Document - Short Term	5	Error Correction, Suspense Correction
Magnetic Tape
550	Magnetic Tape Return - Check for Attachments	0	Code & Edit
551	Magnetic Tape - Inconsistent Data	0	Code & Edit
Rejects
610	Renumber - Non-Remit	0	Code & Edit, Error Correction
611	Renumber - Remit	0	Code & Edit, Error Correction
620	NMF/Non-ADP	0	Code & Edit, Error Correction, Suspense Correction
630	Reinput	0	Error Correction, Suspense Correction
640	Void	0	Code & Edit, Error Correction, Suspense Correction
650	International (ACI)	0	Code & Edit, Error Correction, Suspense Correction
660	Data Control Delete (TEP Delete)	0	Suspense Correction
670	Rejected Missing Document	0	Suspense Correction
Duplicate DLN
700	Duplicate Block DLN	0	Computer Generated
711	Duplicate Document DLN from Code & Edit	0	Computer Generated
712	Duplicate Document DLN from Error Correction	0	Computer Generated
713	Duplicate Document DLN from Unpostables	0	Computer Generated
714	Duplicate Document DLN from Unworkable Suspense	0	Computer Generated
715	Duplicate Document DLN from Workable Suspense	0	Computer Generated
800	NAP Linkage Problem	2	Error Correction, Suspense Correction
900	Unpostable Record	0	Computer Generated

Exhibit 3.22.110-12 (01-01-2009)
Error Code 026 Correction

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

Exhibit 3.22.110-13 (01-01-2009)
Error Code 026 Reply/No Reply Procedures

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

More Internal Revenue Manual

Part 3. Submission Processing

Chapter 22. International Error Resolution

Section 110. Chapter Three Withholding Returns - Form 1042 (Cont. 2)

3.22.110 Chapter Three Withholding Returns - Form 1042 (Cont. 2)

3.22.110.16 Section 07 - Total Tax, Credits, Bal Due/Refund

3.22.110.16.12 (01-01-2009)Field 07B/D - Balance Due/Overpayment

Note:

Note:

Reminder:

Note:

Note:

Note:

Note:

Note:

Note:

Note:

Note:

3.22.110.16.13 (01-01-2009)Field 07FTD - Federal Tax Deposit (FTD) Penalty

3.22.110.16.14 (01-01-2009)Field 0771 - Refund Indicator

3.22.110.16.15 (01-01-2009)Field 07CBI - Third-Party Designee Checkbox

3.22.110.16.16 (01-01-2009)Field 07CBT - Third-Party Designee Telephone Number

Note:

3.22.110.16.17 (01-01-2009)Field 07CBP - Third-Party Personal Identification Number (PIN)

Note:

3.22.110.17 (01-01-2009)Priority IV Errors – Error Codes 001 through 999

3.22.110.17.1 (01-01-2009)♦Error Code 001 – Tax Year – Invalid Entry♦

Note:

3.22.110.17.2 (01-01-2009)♦Error Code 002 – Name Control Mismatch♦

Note:

3.22.110.17.3 (01-01-2009)♦Error Code 003 – Check Digit Invalid♦

Note:

Note:

3.22.110.17.4 (01-01-2009)♦Error Code 004 – Name Control/EIN Validation♦

Note:

Note:

3.22.110.17.5 (01-01-2009)♦Error Code 005 – Invalid Tax Year or Received Date♦

Exception:

3.22.110.17.6 (01-01-2009)Error Code 006 – Remittance Without Received Date

Note:

3.22.110.17.7 (01-01-2009)♦Error Code 007- Received Date Earlier Than Tax Year♦

3.22.110.17.8 (01-01-2009)♦Error Code 010 – Amended Return "G" Coded ♦

Note:

3.22.110.17.9 (01-01-2009)♦Error Code 014 – Missing Address Entries♦

3.22.110.17.10 (01-01-2009)Error Code 015 - Foreign Address/State

Note:

3.22.110.17.11 (01-01-2009)♦Error Code 016 – ZIP Code/State Mismatch♦

3.22.110.17.12 (01-01-2009)Error Code 026 – Tax Period Mismatch

3.22.110.17.13 (01-01-2009)Error Code 028 – Received Date Missing

Note:

Reminder:

3.22.110.17.14 (01-01-2009)Error Code 030 - Penalty and Interest Code

3.22.110.17.15 (01-01-2009)Error Code 034 – Correspondence Received Date Not Valid

Note:

Note:

3.22.110.17.16 (01-01-2009)Error Code 038 - FTD Penalty with CCCJ

3.22.110.17.17 (01-01-2009)Error Code 073 – Fields 01CCC 3and 01CRD Present

3.22.110.17.18 (01-01-2009)Error Code 078 – Received Date Not Present

3.22.110.17.19 (01-01-2009)Error Code 704 - EIN not Consistent with Credit Withholding

3.22.110.17.20 (01-01-2009)Error Code 706 - Discrepancy with ROFTL and Total Monthly Liability

3.22.110.17.21 (01-01-2009)Error Code - 716 - Total Monthly Liability and Computer Amounts Differ

3.22.110.17.22 (01-01-2009)Error Code 720 – Total Tax Liability and Computer Amounts Differ

Note:

3.22.110.17.23 (01-01-2009)Error Code 724 – Total Payments and Computer Amounts Differ

Note:

3.22.110.17.24 (01-01-2009)Error Code 728 – Tax Due/Overpayment and Computer Amounts Differ

3.22.110.17.25 (01-01-2009)Error Code 732 — Refund $ 1 Million or More

3.22.110.17.26 (01-01-2009)Error Code 999 – End of Year Reformats

Exhibit 3.22.110-1 (01-01-2009)Current Year Form 1042 with Field Designators

Exhibit 3.22.110-2 (01-01-2009)Reasonable Cause Criteria

Note:

Exhibit 3.22.110-3 (01-01-2009)Prior Year Form 1042 (Tax Year 2000)

Exhibit 3.22.110-4 (01-01-2009)Prior Year Form 1042 (Tax Year 1996)

Exhibit 3.22.110-5 (01-01-2009)Glossary for Form 1042

Note:

Exhibit 3.22.110-6 (01-01-2009)Relevant IRS Publications

Note:

Exhibit 3.22.110-7 (01-01-2009)Abbreviations

Exhibit 3.22.110-8 (01-01-2009)Major City and ZIP Codes

Exhibit 3.22.110-9 (01-01-2009)Foreign County Codes

Exhibit 3.22.110-10 (01-01-2009)U.S. Possessions ZIP CodesThe following chart is a list of U.S. Possessions and their ZIP Codes.

3.22.110.16
Section 07 - Total Tax, Credits, Bal Due/Refund

3.22.110.16.12 (01-01-2009)
Field 07B/D - Balance Due/Overpayment

3.22.110.16.13 (01-01-2009)
Field 07FTD - Federal Tax Deposit (FTD) Penalty

3.22.110.16.14 (01-01-2009)
Field 0771 - Refund Indicator

3.22.110.16.15 (01-01-2009)
Field 07CBI - Third-Party Designee Checkbox

3.22.110.16.16 (01-01-2009)
Field 07CBT - Third-Party Designee Telephone Number

3.22.110.16.17 (01-01-2009)
Field 07CBP - Third-Party Personal Identification Number (PIN)

3.22.110.17 (01-01-2009)
Priority IV Errors – Error Codes 001 through 999

3.22.110.17.1 (01-01-2009)
♦Error Code 001 – Tax Year – Invalid Entry♦

3.22.110.17.2 (01-01-2009)
♦Error Code 002 – Name Control Mismatch♦

3.22.110.17.3 (01-01-2009)
♦Error Code 003 – Check Digit Invalid♦

3.22.110.17.4 (01-01-2009)
♦Error Code 004 – Name Control/EIN Validation♦

3.22.110.17.5 (01-01-2009)
♦Error Code 005 – Invalid Tax Year or Received Date♦

3.22.110.17.6 (01-01-2009)
Error Code 006 – Remittance Without Received Date

3.22.110.17.7 (01-01-2009)
♦Error Code 007- Received Date Earlier Than Tax Year♦

3.22.110.17.8 (01-01-2009)
♦Error Code 010 – Amended Return "G" Coded ♦

3.22.110.17.9 (01-01-2009)
♦Error Code 014 – Missing Address Entries♦

3.22.110.17.10 (01-01-2009)
Error Code 015 - Foreign Address/State

3.22.110.17.11 (01-01-2009)
♦Error Code 016 – ZIP Code/State Mismatch♦

3.22.110.17.12 (01-01-2009)
Error Code 026 – Tax Period Mismatch

3.22.110.17.13 (01-01-2009)
Error Code 028 – Received Date Missing

3.22.110.17.14 (01-01-2009)
Error Code 030 - Penalty and Interest Code

3.22.110.17.15 (01-01-2009)
Error Code 034 – Correspondence Received Date Not Valid

3.22.110.17.16 (01-01-2009)
Error Code 038 - FTD Penalty with CCCJ

3.22.110.17.17 (01-01-2009)
Error Code 073 – Fields 01CCC 3and 01CRD Present

3.22.110.17.18 (01-01-2009)
Error Code 078 – Received Date Not Present

3.22.110.17.19 (01-01-2009)
Error Code 704 - EIN not Consistent with Credit Withholding

3.22.110.17.20 (01-01-2009)
Error Code 706 - Discrepancy with ROFTL and Total Monthly Liability

3.22.110.17.21 (01-01-2009)
Error Code - 716 - Total Monthly Liability and Computer Amounts Differ

3.22.110.17.22 (01-01-2009)
Error Code 720 – Total Tax Liability and Computer Amounts Differ

3.22.110.17.23 (01-01-2009)
Error Code 724 – Total Payments and Computer Amounts Differ

3.22.110.17.24 (01-01-2009)
Error Code 728 – Tax Due/Overpayment and Computer Amounts Differ

3.22.110.17.25 (01-01-2009)
Error Code 732 — Refund $ 1 Million or More

3.22.110.17.26 (01-01-2009)
Error Code 999 – End of Year Reformats

Exhibit 3.22.110-1 (01-01-2009)
Current Year Form 1042 with Field Designators

Exhibit 3.22.110-2 (01-01-2009)
Reasonable Cause Criteria

Exhibit 3.22.110-3 (01-01-2009)
Prior Year Form 1042 (Tax Year 2000)

Exhibit 3.22.110-4 (01-01-2009)
Prior Year Form 1042 (Tax Year 1996)

Exhibit 3.22.110-5 (01-01-2009)
Glossary for Form 1042

Exhibit 3.22.110-6 (01-01-2009)
Relevant IRS Publications

Exhibit 3.22.110-7 (01-01-2009)
Abbreviations

Exhibit 3.22.110-8 (01-01-2009)
Major City and ZIP Codes

Exhibit 3.22.110-9 (01-01-2009)
Foreign County Codes

Exhibit 3.22.110-10 (01-01-2009)
U.S. Possessions ZIP Codes
The following chart is a list of U.S. Possessions and their ZIP Codes.

Exhibit 3.22.110-11 (01-01-2009)
ERS Action Codes

Exhibit 3.22.110-12 (01-01-2009)
Error Code 026 Correction

Exhibit 3.22.110-13 (01-01-2009)
Error Code 026 Reply/No Reply Procedures