These instructions apply to all Campuses.

Return storage and retrieval for correcting the Information Return Program (IRP) Error Register will be performed in the same manner as for other Error Registers as prescribed in IRM 3.12.37, Error Resolution, IMF General Instructions.

For Code and Edit instructions for domestic and foreign information returns, see IRM 3.11.8, Return and Document Analysis, Information Return Processing.

Exhibit 3.12.8-3 provides the corresponding field definitions of the IRP SCRS Error Register.

Listed below are the program codes as they will appear on the Error Register:

If an Error Reason Code appears, it will be printed in the return header line.

These codes are used as a guide for correcting the error record; however, there may be errors other than the one(s) identified by the Error Reason Code.

Valid Error Reason Codes on IRP Error Registers are:

Error Reason Code 11 indicates one of the following error conditions:

Error Reason Code 14 indicates one of the following error conditions:

Error Reason Code 15 indicates the tax class, document code, and file location code of the Payer Document Locator Number (DLN) is not valid for the document being processed.

Error Reason Code 16 indicates inconsistencies involving money fields on the following returns:

,

Error Reason Code 17 indicates an error detected by ISRP. When this happens, an error indicator code should be present next to one or more of the section numbers. The entire document must be reviewed for errors.

Error Reason Code AA indicates that an invalid correction attempt was made. See IRM 3.12.8.1.8 for invalid correction attempts.

Error Reason Code 18 indicates a possible fraudulent Form 1099–MISC or Form 1096. Follow local procedures for coordination with the Criminal Investigation Branch (CIB). Follow this procedure before resolving any other error condition(s). CIB will indicate, after review, whether to continue or discontinue processing. Use Action Code 7 to continue processing, or Action Code 2 with Service Center Control File (SCCF) adjustment indicator D to discontinue processing.

Error Reason Code 19 indicates a possible fraudulent Form 1099-MISC. Follow local procedures for coordination with the Criminal Investigation Branch (CIB). Follow this procedure before resolving any other error condition(s). CIB will indicate, after review, whether to continue or discontinue processing.

At least one Action Code must be entered on the error register to correct an error item.

Valid Action Codes for IRP Error Registers are:

Action Code 2

Action Code 6

Action Code 7

Each invalid section on the error register may be preceded by one of the following error indicators:

As an alternative to allowing the register to loop, a dummy correction may be used. Example : If error indicator #4 appears before both Sections 01 and 02, but only Section 01 contains an error, use Action Code 6 to correct Section 01.

Enter a hyphen (-) in Section 02, Field A (Payer Account Number for Payee) if the field is blank or re-enter the original entry if one is present and using an Action Code 6. This will force a dummy correction to Section 02.

Information returns are input to ISRP for various purposes. In order to allow for the special validity checks necessary to distinguish between these purposes, an "Account Type Code" (ATC) is present in the Block Header Record.

The Account Type Code (ATC) will appear on the Error Register in the block identification line. It is transcribed from the Transaction Code box on Form 1332 (or on Form 3893).

The Account Type Codes are defined as follows:

In general a return will only be deleted from the Error Tape for one of the following reasons:

When Form 1096, Form 1099–R, and Form W-2G are deleted, they must be re-input (with Form 3893 ) using the same DLN originally assigned, unless the return was originally assigned an incorrect DLN. Use Action Code 2, Error/Reject Disposition Code R to delete a Form 1096 , Form 1099–R, or Form W-2G and reinput it using the same DLN.

In certain cases it may be advantageous to delete returns and re-input them, even though they are not misblocked and they meet the selection criteria. To do this, use Action Code 2, Error/Reject Disposition Code R. In these cases the returns may be re-input without being re-numbered and re-blocked. Prepare Form 3893, and attach to the return(s). In addition, place the Account Type Code, Amended Doc Code (F or G), and Payer Count in "Trans Code" Box. For every return attached to the Form 3893 in which the payer data changes, edit the 14 digit Payer DLN ( except foreign returns), Payer Name and Taxpayer Identification Number (TIN) (also, Foreign Country Code for foreign returns), according to instructions in IRM 3.12.8.5. Edit the Payer's address according to instructions in IRM 3.12.8.5. Do not edit the Payer's address if it is foreign. Account Type Code S will be notated as M on Form 3893 for reinput through ISRP.

When deleting returns, an Error/Reject Disposition Code must also be present. This code will automatically adjust the Service Center Control File (SCCF). Use one of the following codes (as appropriate):

Do not code a new DLN when using Error/Reject Disposition Codes D or R. Enter the Master File Tax Code (MFT Code) and Error/Reject Disposition Code R on Form 3893 when reinputting a return with the same DLN. If the MFT needs to be changed, it is probably necessary to renumber the document, in which case Error/Reject Disposition Code N must be used. If the Account Type Code needs to be changed use Error/Reject Disposition Code R.

The Error/Reject Disposition Code must appear immediately to the right of Action Code 2.

Make sure to notate the Error/Reject Disposition Code in the Remarks section on Form 4227 and Form 1332 or Form 3893.

When deleting a return for reinput, make sure the 14 digit Payer DLN (except Foreign returns), payer Name, Payer address (except for foreign returns), and TIN (also Foreign Country Code for foreign returns) are edited.

When corrections are run against the error file, an Error Deletion List is produced to show all documents which were deleted by using Action Code 2.

Do not release any deleted document to Receipt & Control for DLN renumbering and reinput until it appears on the Error Deletion List, SCR–11–45.

After verifying that a deleted document is on the Error Deletion List, release the document as follows:

If any discrepancies are identified through the Error Deletion List (e.g. return renumbered incorrectly, return coded with Error/Reject Disposition code D is reinput, etc.) contact the Balancing function to resolve the discrepancy.

The Error Deletion List should be filed in the Error Resolution function.

IRP error registers will display plus (+) and minus (-) field breakers.

Field breakers will be coded only in Section 06 and only then if they need changing.

Each correction made on the error register is subject to computer validity checks. If the correction does not pass these validity checks, it will reappear on the error register with error Reason Code AA.

Action codes other than 2, 6 or 7 are invalid correction attempts for IRP.

Is an invalid correction attempt when, used with any other action code.

Is an invalid correction attempt when, not immediately followed by Error/Reject Disposition Code R, N or D.

Is an invalid correction attempt when, the correction record contains any section other than section 01.

Is an invalid correction attempt when, it is immediately followed by Error/Reject Disposition Code R or D and there is non-blank data in the correction record.

Is an invalid correction attempt when, it is immediately followed by Error/Reject Disposition Code N and

Is an invalid correction attempt when, used with any other action code except another 6.

Is an invalid correction attempt when, the section number of the correction Section is other than 01, 02, 06 or 16 for all IRP documents except for Form 1096 and Form 8487.

Is an invalid correction attempt when, the section number of the section being corrected is other than 01, 02 or 06 for Form 1096 and Form 8487.

Is an invalid correction attempt when, used to correct more than one section and the section numbers are not in ascending order.

Is an invalid correction attempt when, it is not immediately followed by an alpha field designator valid for the section being corrected.

Is an invalid correction attempt when, the alpha field designators within the correction section are not in alphabetic sequence.

Is an invalid correction attempt when, used to change a field that is not on the error tape.

Is an invalid correction attempt when, the correction section contains invalid field breakers or fields that are too large.

Is an invalid correction attempt when, the correction section does not contain at least one field breaker.

Is an invalid correction attempt when, two identical sections numbers are present within a correction record and both sections do not contain action code 6.

Is an invalid correction attempt when, used with any other action code.

Is an invalid correction attempt when, the correction record contains anything other than the error sequence number, section number 01 and action code 7.

All Form 1096 must be processed to the Payer Master File regardless of when received. For processing year 2011, tax year 2008 through 2010 Form 1096 will be processed. Such returns should be in separate blocks and the tax year in the block header should match the Tax Year on the transmittals.

There is no validity check of this field except for Form 1096. However, if you notice that the field was transcribed in error, correct it on the error register by lining through the incorrect TIN and entering the correct TIN above it. Payer documents must have a TIN.

A no-TIN return is one for which the TIN contains other than nine numerics.

Form 1096 follow the rules for Section 16, Payer TIN (See IRM 3.12.8.5). Make necessary corrections to Section 01, Field A, Form 1096 using the Section 16 rules found in IRM 3.12.8.5.7.

This field is always blank.

The Name Control is generated from the first four significant characters in Name Line1. The requirements of a Name Control are:

If a name control is invalid or has been generated improperly, make any corrections that are necessary to the Name-Line 1 in order to have the correct name control generated by the computer. Never make a change to Field "C" itself.

The Name Line 1, Payee (Payer for Form 1096 and Form 8487) may not be all blanks. The valid characters are alpha, hyphen, blank, numeric and ampersand.

If the first name line is invalid, line through the invalid name and enter the correct name above.

If two or more payee names appear on an information return, the names as they appear can be entered into the Name-Line 1. Other names can be identified for entry into the Name Line 2.

If the Name Control (field C) is blank, but the Name Line 1 is not, then a correction to the Name Line 1 is probably necessary. After re-input of the Name Line 1, the Name Control will be re-generated. If no name can be found after research using the SSN, delete the document (except Form W-2G and Form 1099-R ) according to instructions in IRM 3.12.8.1.10. For Form W-2G and Form 1099-R, edit "Unknown" to Name Line 1.

Do not enter a caret for any documents.

Instructions for editing the first Name Line will be found in IRM 3.11.8.

There is no validity check of this field unless the field contains a foreign street address. However, this field will be corrected if it is noticed that it was originally transcribed in error.

If the Name Line 2 was originally transcribed in error, line through the erroneous name and enter the correct name above it.

Check instructions for Name Line 2 in IRM 3.11.8 before any corrections are made.

For Form 1096 and Form 8487 a second name line (payer) can be present. If present, do not delete the second name line. See IRM 3.11.8 for details.

If the payee address is foreign, the street address (if present) will be coded in the Name Line 2 field. Foreign addresses can be identified by a period (.) in the first position of the state field.

This field is validity/consistency checked for all documents. The valid characters for this field are Alpha (A–Z), Numeric (0–9), hyphen (-), blank ( ), and slash (/).

If you notice that the street is missing or incorrect, necessary corrections can be made for all documents.

If the street address is not present on the document, enter the single character "Z" as the street address.

Use standard abbreviations shown in IRM 3.11.8 and Exhibit 3.12.8-8 whenever possible for the street address.

If the payee address is foreign, the foreign city or province and the postal code will be entered in the Street-Address Field. Abbreviations should be used to limit this entry to 25 positions.

For all documents, if the City is present it must be alpha only. If the city for a domestic address contains numerics, it must be corrected to alphas. For example, "29 Palms" must be corrected to "Twenty nine Palms."

APO, DPO and FPO are edited to the first three positions of the city:

Major city codes may be used:

If the payee address is foreign:

If city cannot be determined, enter three "Z" s (e.g., ZZZ).

If the State is present and a ZIP Code is also present, the ZIP Code must be valid for the State. Both will appear as fields in error when the state code is a valid code but the ZIP is not valid for the State.

If the State is present, it must be in the valid range of the State codes. If the state is not valid, the ZIP Code will not be identified as a field in error (unless it is not a valid ZIP configuration). Always check the ZIP Code field when the State field must be corrected. Do not assume the ZIP is correct. Use Exhibit 3.12.8-7 to determine the correct first 3 digits.

If a correct State cannot be determined. Field I must be blank. Make necessary corrections to the appropriate fields (H, and/or I).

If the address is foreign (including American Samoa and Panama Canal Zone), edit a period (.) in the first position of the State Field.

Make necessary corrections to Field H on the Error Register when the State is in error unless another correction action will correct the Field H problem.

If both a major city code and a state code are present, both fields will be error coded. Correct by deleting the state if a valid major city code is present.

If the state code is "AA" , "AE" or "AP" , use the military city, state and ZIP Codes shown in Exhibit 3.12.8-9 to determine a valid city and ZIP code.

The ZIP Code must:

If the ZIP code is in error and can be determined from the State see Exhibit 3.12.8-7, correct Field 1 by entering the first 3-digit ZIP Code shown for the state followed by the numerics 01.

If the ZIP Code cannot be determined, proceed as follows: Blank out field I, ZIP Code and Field H, State.

When a Major City Code (MCC) is present on payee documents, the ZIP code should not be blank. If blank, enter a 3-digit ZIP Code shown for the MCC followed by the numerics 01.

If the address is foreign, the ZIP Code field should be blank.

The ZIP code should always be verified for a State, even if only the State is identified as a field in error. Use Exhibit 3.12.8-7.

If the first three digits of the ZIP code equals 340, 090 through 098 or 962 through 966, use the military city, state and ZIP codes shown in Exhibit 3.12.8-9 to determine a valid city and state.

There is no validity check of this field for any payee type documents.

If you notice that the field is in error, correct it on the error register.

If an entry is made in error on a payer form (Form 1096 or Form 8487) blank it out on the error register.

Payer forms (Form 1096 and Form 8487) will be assigned an asterisk if this field is not blank.

This is a one position field/code.

Valid characters are 1 (one) or blank for Form types 1099 series = "B" , "DIV" , "INT" , "MISC" , "OID" and "PATR" only. It must be blank for all other documents.

This field should be coded 1 (one) if the "2nd TIN Not." checkbox is checked or blank if it is not checked.

This is a one position field/code.

Valid characters are:

If this field is correctly coded a "G" , a document is valid with no money amounts.

If this field is correctly coded an "F" , at least one money amount must be present except for Form 1099-R, or Form 1099–MISC with a "Direct Sales " Indicator of 1.

If the indicator is an "F" and accurate and no money amounts are present, except for the forms outlined in paragraph (4) above, delete the document using Action Code 2 and Error Reject Disposition Code D to re-input.

This field will only cause an error condition for SCRIPS processed labeled Form 1096, Account Type Code "S" .

Payee documents and ISRP processed Form 1096 (Account Type Code "B" , "C" , or "M" ) should have blanks in this field.

Input Action Code "7" to clear if the check digit and TIN are correct.

Input Action Code "6" to correct the check digit and/or TIN.

An incorrect check digit will cause an error condition in the check digit and TIN type fields.

This is a one position field.

This field will only cause an error condition for SCRIPS processed labeled Form 1096, Account Type Code "S" .

Payee documents and ISRP processed Form 1096 (Account Type Code "B" , "C" or "M" ) should have blanks in this field.

Valid characters in this field are:

Input Action Code "7" to clear if the TIN type is correct.

Input Action Code "6" to correct an error.

An incorrect TIN type will cause an error condition in the TIN type field and check digit field.

Field A, Money Amount 1

Field B, Money Amount 2

Field C, Money Amount 3

Field D, Money Amount 4

Field E, Money Amount 5

Field F, Box 6

Field G through R must be blank.

Field A, Money Amount 1

Field B, Money Amount 2

Field C, Money Amount 3

Field D, Money Amount 4

Field E, Money Amount 5

Field F, Money Amount 6

Field G

Field H, Money Amount 8

Field I, Money Amount 9

Field J, Money Amount 10

Field K, Box 11

Fields L through R must be blank.

Field A, Money Amount 1

Field B, Money Amount 2

Field C, Money Amount 3

Field D, Box 4

Field E, Box 5

Field F, Box 6

Fields G through R must be blank.

Field A , Money Amount 1

Field B, Money Amount 2

Field C, Money Amount 3

Fields D through R must be blank.