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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 14. Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N) (Cont. 2)

3.12.14  Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N) (Cont. 2)

3.12.14.13 
Section 06 – Schedules I and D

3.12.14.13.1  (01-01-2012)
Error Record Format – Section 06

  1. Listed below are the fields contained in Section 06. Data in this section is obtained from Schedules I and D of Form 1041 and Form 4952:

    Field
    Designator    		 Maximum
    Length    		 Title Location
    06I24 13 + Schedule I – Line 24 (Alternative Tax Net Operating Loss Deduction (NOLD)) Schedule I, Line 24.
    (Subtracted in Program)
    06I25 13+/- Schedule I – Line 25 Schedule I - Line – 25
    06I26 13 + Schedule I – Line 26 (Income Distribution Deduction) Schedule I, Line 26
    06I53 13 + Schedule I – Line 53 (Alternative Minimum Foreign Tax Credit) Schedule I, Line 53
    06IAV 13 + Schedule I – Alternative Minimum Tax Verified Schedule I, Line 56.
    ERS Input Only
    06D13 13 + Schedule D - Line 13 (Net Short-Term Gain or Loss) Schedule D, Line 13
    0614A 13 + Schedule D - Line 14a (Net Long-Term Gain or Loss) Schedule D, Line 14a
    0614B 13 + Schedule D - Line 14b (Unrecaptured Section 1250 Gain) Schedule D, Line 14b
    0614C 13 + Schedule D-Line 14c (28% Rate Gain or Loss) Schedule D, Line 14c
    0616B 13+ 2003 Schedule D-Line 16b (Total Net Gain-Post) 2003 Schedule D, Line 16b.
    06D15 13 + Schedule D - Line 15 (Total Net Gain or Loss) Schedule D, Line 15
    06D32 13 + Schedule D-Line 32 (Schedule D Tax) Schedule D, Line 32
    06D4E 13 + Schedule D – Line 4e of Form 4952 (Net Gain From Disposition of Property) Form 4952, Line 4e
    06D4G 13 + Schedule D – Line 4g of Form 4952 (Included in Investment Income) Form 4952, Line 4g

  2. Valid characters are numeric and blank.

3.12.14.14  (01-01-2012)
Section 07 – Schedule H (Form 1040)

  1. Listed below are the fields contained in Section 07. Data in this section is obtained from Schedule H (Form 1040):

    Field
    Designator    		 Maximum
    Length    		 Title Location
    0701 13 + Schedule H – Total Social Security Wages Part I, Line 1.
    0703 13 + Schedule H – Total Medicare Wages Part I, Line 3.
    0705 13 + Schedule H – Federal Income Tax Withheld Part I, Line 5.
    0706 13 + Schedule H – SS/Medicare/WH Taxes Part I, Line 6.
    0706V 13 + Schedule H – Total Non-FUTA Tax Verified Part I, Right Margin of Line 6.

    Note:

    Field 0706V an ERS Input Only field.

    0707 13+ Schedule H - Advance EIC - 2010 and prior returns Part I, Line 7 ERS Input Only field.
    0708 13+ Schedule H - Net SS/Medicate/WH taxes - 2010 and prior returns Part I, Line 8 ERS Input Only field.
    0708V 13+ Schedule H - Total Non-FUTA Tax Verified - 2010 and prior returns Part I, right margin of Line 8 ERS Input Only field.
    07FIN 1 Schedule H – FUTA Yes/No Indicator Part II, Lines 10–12.
    07SC1 2 Schedule H – State Code 1 Part II, Lines 13 or 17(a).
    07RN1 15 Schedule H - State Reporting Number 1 Part II, Line 14 or 18(b) ERS Input Only field. Only for tax periods prior to 201012.
    07SC2 2 Schedule H – State Code 2 Part II, Line 17(a)
    07RN2 15 Schedule H - State Reporting Number 2 Part II, Line 18(b) ERS Input Only field. Only for tax periods prior to 201012.
    07SC3 2 Schedule H – State Code 3 An attachment to Part II, Schedule B when needed.

    Note:

    Field 07SC3 is an ERS Input Only field.

    07RN3 15 Schedule H - State Reporting Number 3 An attachment to Part II, Lines 18(b) ERS Input Only field. Only for tax periods prior to 201012.
    07SC4 2 Schedule H – State Code 4 An attachment to Part II, Schedule B when needed.

    Note:

    Field 07SC4 is an ERS Input Only field.

    07RN4 15 Schedule H - State Reporting Number 4 An attachment to Part II, Lines 18(b) ERS Input Only field. Only for tax periods prior to 201012.
    07SC5 2 Schedule H – State Code 5 An attachment to Part II, Schedule B when needed.

    Note:

    Field 07SC5 is an ERS Input Only field.

    07RN5 15 Schedule H - State Reporting Number 5 An attachment to Part II, Lines 18(b) ERS Input Only field. Only for tax periods prior to 201012.
    07ASI 1 Schedule H – More Than 5 States Indicator An attachment to Part II, Schedule B when needed

    Note:

    Field 07ASI is an ERS Input Only field.

    07FCP 13 + Schedule H – Unemployment Contributions Paid Part II, Line 14 or 17(i).
    07TFW 13 + Schedule H – Total FUTA Wages Part II, Line 15 or 20.
    07FTX 13 + Schedule H – FUTA Tax Part II, Line 16 or 24.
    07FTV 13 + Schedule H – FUTA Tax Verified Part II, Line 16 or 24.

    Note:

    Field 07FTV is an ERS Input Only field.

    07CC1 2 Schedule H – Credit Reduction State 1 Part II, Lines 13 or 17(a).
    07CW1 13 + Schedule H – Credit Reduction Wages 1 Part II, Left of Line 22.

    Note:

    Field 07CW1 is an ERS Input Only field.

    07CC2 2 Schedule H – Credit Reduction State 2 Part II, Line 17(a).
    07CW2 13 + Schedule H – Credit Reduction Wages 2 Part II, Left of Line 22.

    Note:

    Field 07CW2 an ERS Input Only field.

    07CC3 2 Schedule H – Credit Reduction State 3 Part II, Above Line 18.
    07CW3 13 + Schedule H – Credit Reduction Wages 3 Part II, Left of Line 22.

    Note:

    Field 07CW3 is an ERS Input Only field.

    07CC4 2 Schedule H – Credit Reduction State 4 Part II, Above Line 18.
    07CW4 13 + Schedule H – Credit Reduction Wages 4 Part II, Left of Line 22.

    Note:

    Field 07CW4 is an ERS Input Only field.

    07CC5 2 Schedule H – Credit Reduction State 5 Part II, Above Line 18.
    07CW5 13 + Schedule H – Credit Reduction Wages 5 Part II, Left of Line 22.

    Note:

    Field 07CW5 is an ERS Input Only field.

    07TCR 13 + Schedule H – Total Credit Reduction Amount Part III, Left of Line 25.

    Note:

    Field 07TCR is an ERS Input Only field.

    07TTC 13 + Schedule H – Tentative Credit Part II, Line 19.

3.12.14.14.1  (01-01-2012)
Section 07 - Schedule H (form 1040)

  1. Estates and Trusts that employ household employees must report household employment wages on Form 1041, Schedule G, Line 6 (Household Employment Taxes), see table under Field 0701.

  2. Amounts reported on Line 6 of Schedule G must be supported by a Schedule H (Form 1040).

  3. All tax amounts in Section 07 must be entered as dollars-only

  4. Schedule H issues can be difficult to correct. Resolution of fall out for Schedule H will be easier if you follow these steps first::

    • Verify the money amount on Line 26, Schedule H matches the entry on Line 6, Schedule G of the 1041 return.

    • Verify Schedule H against the screen display and correct any misplaced, transcription, coding, and/or omitted entries

    Note:

    Page 2 of the Schedule H contains much of the same information as 940 returns.

3.12.14.14.2  (01-01-2012)
Field 0701 – Schedule H – Total Social Security Wages

  1. Field 0701 is transcribed from Line 1.

  2. Estates and Trusts that employ household employees must report household employment wages on Form 1041 if the wages exceed the minimum amount required to be reported for the Tax Year.

    • Delete the entry in Field 0701 if it contains an entry for less than the minimum reportable amount.

      Tax Period Delete Field 0701 If ...
      200912 and subsequent. Less than $1700.00.
      200812 through 200911. Less than $1,600.00.
      200612 through 200811. Less than $1,500.00.
      200312 through 200611. Less than $1,400.00.
      200112 through 200311. Less than $1,300.00.
      200012 through 200111. Less than $1,200.00.

  3. For additional instructions, IRM 3.12.14.20.16 (Error Code 162).

3.12.14.14.3  (01-01-2012)
Field 0703 – Schedule H – Total Medicare Wages

  1. Field 0703 is transcribed from Line 3.

    • Delete the entry in Field 0703 if it contains an entry for less than the minimum reportable amount. See minimum reportable amount chart under Field 0701 (above).

3.12.14.14.4  (01-01-2012)
Field 0705 – Schedule H – Federal Income Tax Withheld

  1. Field 0705 is transcribed from Line 5 of Schedule H.

3.12.14.14.5  (01-01-2012)
Field 0706 – Schedule H – SS/Medicare/WH Taxes

  1. Field 0706 is transcribed from Line 6.

    • If Field 0706 is blank, compute by adding Lines 2, 4, and 5.

    • For additional instructions, seeIRM 3.12.14.20.46 (Error Code 875).

3.12.14.14.6  (01-01-2012)
Field 0706V – Schedule H – Total Non-FUTA Tax Verified

  1. This field is for ERS Input Only and is only used when the computer cannot correctly compute Field 0706.

    • For additional instructions, see IRM 3.12.14.20.46 (Error Code 875) and IRM 3.12.14.20.46 (Error Code 875).

3.12.14.14.7  (01-01-2012)
Field 0707- Schedule H - Advance EIC

  1. This field is for 2010 and prior returns, Line 7, and is an ERS Input Only field.

    Note:

    The provision expired on December 31, 2010.

3.12.14.14.8  (01-01-2012)
Field 0708 - Schedule H -

  1. This field is for 2010 and prior returns, Line 8, and is an ERS Input Only field.

3.12.14.14.9  (01-01-2012)
Field 0708V - Schedule H - Total Non-FUTA Tax Verified

  1. This field is for 2010 and prior returns and is an ERS Input Only field.

    • It is only used when the computer cannot correctly compute Field 0708.

3.12.14.14.10  (01-01-2012)
Field 07FIN – Schedule H – FUTA Yes/No Indicator

  1. Field 07FIN is based on the information provided in the Yes/No boxes, on Lines 8, 9, and 10 of Part II and is located under Line 10. This is used by the computer to determine whether Section A or Section B should be filled in.

    • Valid characters are "1" and blank.

  2. Determine Field 07FIN using the following guidelines:

    If... Then...
    Lines 8, 9, and 10 are all answered "Yes" Leave Field 07FIN blank.
    Any of Questions 8, 9, or 10 are answered "No" Enter "1" in Field 07FIN.

    Note:

    If the taxpayer lists any credit reduction state, enter 1 in 07FIN.

  3. If the conditions in (2), above, are not met, determine from the information provided in Sections A and B in Part II.

    If... Then...
    Entries are present in Section A only Leave Field 07FIN blank.
    Entries are present in Section B only Enter "1" in Field 07FIN.
    Entries are present in both Section A and Section B Delete the entries in Section A and enter a "1" in Field 07FIN.
    No entries are present in either Section A or Section B Leave Field 07FIN blank.

3.12.14.14.11  (01-01-2012)
Field 07FCP – Schedule H – Unemployment Contributions Paid

  1. Field 07FCP is transcribed from either of the following lines:

    • Line 12 of Section A, Part II; or

    • Line 15(h) of Section B.

  2. Field 07FCP is the employer's total contributions paid to the state(s) unemployment fund for the year.

  3. If the employer didn't have to make contributions, they may notate "0%" , "0% RATE" , "ZERO PERCENT RATE" , or a similar entry.

    • Delete the entry in Field 07FCP when the filer has indicated a zero.

3.12.14.14.12  (01-01-2012)
Field 07TFW – Schedule H – Total FUTA Wages

  1. Field 07FTW is transcribed from either of the following lines:

    • Line 13 of Section A, Part II; or

    • Line 18 of Section B.

3.12.14.14.13  (01-01-2012)
Field 07FTX – Schedule H – FUTA Tax

  1. Field 07FTX is transcribed from either of the following lines:

    • Line 14 of Section A, Part II; or

    • Line 22 of Section B.

  2. For additional instructions, IRM 3.12.14.20.47 (Error Code 878).

3.12.14.14.14  (01-01-2012)
Field 07TTC – Schedule H – Tentative Credit

  1. Field 07TTC is transcribed from Line 17 of Section B, Part II. If Line 17, Schedule H is blank and the taxpayer filled out Section B or has credit reduction states, enter .054 of Field 07TFW.

3.12.14.14.15  (01-01-2012)
Field 07SC1 – Schedule H – State Code 1

  1. Field 07SC1 is transcribed from either of the following lines:

    • Line 11 of Section A, Part II; or

    • Row 1 of Line 15(a) of Section B.

    Note:

    Schedule H filers are instructed to complete Section "A" or"B" , not both.

  2. Field 07SC1 is the two-letter abbreviation of the state that the employer paid unemployment contributions.

    Note:

    State Code "ZZ" is valid as ERS Input Only and is used when the FUTA Section of Schedule H is nontaxable and the state is a Credit Reduction State. Credit Reduction States for 2011 include:
    Indiana
    Michigan
    South Carolina

  3. Code & Edit will edit as follows:

    If... Then...
    More than one State Code is present on Line 11 (not Line 15) • C&E will "X" all State Codes.
    More than two State Codes are present on Schedule H or attachments • C&E will "X" all State Codes.

    Note:

    Deleting State Codes in C&E will force the return to ERS for input of State Codes.

  4. Determine the valid input to Field 07SC1 as follows:

    If... Then...
    The State Code is present on Line 11 or Line 15(a) Enter the valid State Code in Field 07SC1.
    The State Name was spelled out and not abbreviated Enter the valid State Code in Field 07SC1. Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries

3.12.14.14.16  (01-01-2012)
Field 07SC2 – Schedule H – State Code 2

  1. Field 07SC2 is transcribed from Row 2 of Line 15(a) of Section "B" , Part II.

  2. Field 07SC2 is corrected in the same manner as Field 07SC1.

3.12.14.14.17  (01-01-2012)
Fields 07SC3 through 07SC5 – Schedule H – State Codes 3 Through 5

  1. Fields 07SC3, 07SC4, and 07SC5 are ERS Input Only fields determined from Section B, Part II. The information will be on a separate continuation sheet with all required columns from line 15, if the taxpayer needed additional space.

3.12.14.14.18  (01-01-2012)
Field 07RN1 – Schedule H – State Reporting Number 1

  1. ERS Input Only Field field 07RN1 is from either of the following lines:

    • Line 14 of Section A, Part II; or

    • Row 1 of Line 18(b) of Section B.

    and only applies to tax periods prior to 201012.

  2. A State Reporting Number consists of up to 15 alpha and/or numeric characters.

  3. A State Reporting Number must have a corresponding State Code.

  4. Section A –Code & Edit will "X" the State Reporting Number if all of the following fields are blank:

    • Line 13 (Field 07SC1);

    • Line 16 (Field 07TFW); and

    • Line 17 (Field 07FTX).

  5. Section B –Code & Edit will "X" the State Reporting Number if all of the following fields are blank:

    • Line 18(a) (Field 07SC1);

    • Line 21 (Field 07TFW); and

    • Line 25 (Field 07FTX).

3.12.14.14.19  (01-01-2012)
Field 07RN2 – Schedule H – State Reporting

  1. ERS Input Only field 07RN2 is transcribed from Row 2 of Line 18(b) of Section B, Part II. It only applies to tax period prior to 201012.

  2. Field 07RN2 is corrected in the same manner as Field 07RN1.

  3. If entries are present in Fields 07RN1 and 07SC1 both have entries and Field 07RN2 has an entry but Field 07SC2 is blank:

    1. Enter the State Code present in Field 07SC1 to Field 07SC2.

    2. Do not remove the entry from Field 07SC1.

    3. Enter a "1" in Field 07MID.

3.12.14.14.20  (01-01-2012)
Fields 07RN3 through 07RN5 – Schedule H – State Reporting Numbers 3 Through 5

  1. Fields 07RN3, 07RN4, and 07RN5 are ERS Input Only fields determined from Section B, Part II. The information will be on a separate continuation sheet with all required columns from line 18, if the taxpayer needed additional space. They only apply to tax periods prior to 201012.

3.12.14.14.21  (01-01-2012)
Fields 07CC1 through 07CC5 – Schedule H – Credit Reduction States 1 Through 5

  1. Fields 07CC1 through 07CC5 will be ISRP transcribed. All other "Credit Reduction" fields Schedule H will be ERS Input Only.

  2. These fields are only activated, if states are designated as "Credit Reduction States" by the U.S. Dept. of Labor. Credit Reduction States for 2011 include:

    • Indiana

    • Michigan

    • South Carolina

3.12.14.14.22  (01-01-2012)
Fields 07CW1 through 07CW5 – Schedule H – Credit Reduction Wages 1 Through 5

  1. Fields 07CW1 through 07CW5 are ERS Input Only fields determined from information located on Line 15, column (c).

    • Employers are instructed to enter wages, that they pay state unemployment taxes on, to Line 15(b). These wages must be separated by state.

  2. Based on information input to Fields 07SC1 through 07SC5, the computer program will:

    • Determine if the state is a valid Credit Reduction State.

    • Multiply any of Fields 07CW1 through 07CW5, which are valid Credit Reduction States by the valid State Experience Rate, to determine Fields 07CR1> through 07CR5>.

      Note:

      The valid states and experience rates are programmed into the computer, after the U.S. Department of Labor designates states as "Credit Reduction States."

  3. Field 07TCR> will systemically generate to calculate the total of Fields 07CR1> through 07CR5> if multiple Credit Reduction States are present.

  4. For additional instructions, IRM 3.12.14.20.26 (Error Code 183).

3.12.14.14.23  (01-01-2012)
Field 07TCR – Schedule H – Total Credit Reduction Amount

  1. Field 07TCR is an ERS Input Only field and is the total of Fields 07CR1> through 07CR5>.

  2. Information in Field 07CW1 through 07CW5 must be associated with the proper State Code in Fields 07SC1 through 07SC5.

    Example:

    If New York is a Credit Reduction State and California is not, an employer who moved from California to New York may have a Schedule H completed with CA in Field 07SC1 and NY in Field 07SC2. Field 07CW1 will be left blank because CA is not a Credit Reduction State, but the NY wages from Line 15(c) will be entered in Field 07CW2.

  3. For additional instructions, IRM 3.12.14.20.26 (Error Code 183).

3.12.14.14.24  (01-01-2012)
Field 07FTV – Schedule H – FUTA Tax Verified

  1. This field is for ERS Input Only and is only used when the computer cannot correctly compute Field 07FTX.

    Caution:

    This field will only be used rarely.

3.12.14.14.25  (01-01-2012)
Field 07ASI – Schedule H – More Than 5 States Indicator

  1. Field 07ASI is transcribed from below Row 2 of Line 15(c).

    • Valid characters are "1" and blank.

    • This field is for ERS Input Only and is only used when more than five entries are needed in the Fields 07SC1 through 07SC5.

    Note:

    Field 07ASI will be used by the FUTA Certification program.

  2. For additional instructions, IRM 3.12.14.20.29 (Error Code 188).

3.12.14.15  (01-01-2012)
Sections 15 through 18 – Form 4136 (Credit for Federal Tax Paid on Fuels)

  1. Sections 15 through 18 contain gas and fuel credit amounts which are transcribed from Form 4136 (Credit for Federal Tax on Fuels).

    • All money amounts in Sections 15 through 18 must be entered as dollars-only.

3.12.14.15.1  (01-01-2012)
Error Record Format – Section 15

  1. Listed below are the fields contained in Sections 15. Data in this section is obtained from Form 4136:

    Field Designator Maximum Length Title
    15A01 10 + Amount of Claim Number 1
    15C01 3 Credit Reference Number 1
    15A02 10 + Amount of Claim Number 2
    15C02 3 Credit Reference Number 2
    15A03 10 + Amount of Claim Number 3
    15C03 3 Credit Reference Number 3
    15A04 10 + Amount of Claim Number 4
    15C04 3 Credit Reference Number 4
    15A05 10 + Amount of Claim Number 5
    15C05 3 Credit Reference Number 5
    15A06 10 + Amount of Claim Number 6
    15C06 3 Credit Reference Number 6
    15A07 10 + Amount of Claim Number 7
    15C07 3 Credit Reference Number 7
    15A08 10 + Amount of Claim Number 8
    15C08 3 Credit Reference Number 8
    15A09 10 + Amount of Claim Number 9
    15C09 3 Credit Reference Number 9
    15A10 10 + Amount of Claim Number 10
    15C10 3 Credit Reference Number 10
    15A11 10 + Amount of Claim Number 11
    15C11 3 Credit Reference Number 11
    15A12 10 + Amount of Claim Number 12
    15C12 3 Credit Reference Number 12

    Note:

    All Transcription lines are located in Column (d), "Amount of Credit" and Column (e), "CRN" .

  2. Valid Characters –Numeric and blank only. Any field will be invalid if not all numeric (or blank).

  3. Correction Procedures –

    • Correct all misplaced entries, coding errors, and transcription errors.

    • Verify the CRN is valid for the tax period. IRM 3.12.14.20.53 EC 894

3.12.14.15.2  (01-01-2012)
Error Record Format – Section 16

  1. Listed below are the fields contained in Sections 16. Data in this section is obtained from Form 4136:

    Field Designator Maximum Length Title
    16A01 10 + Amount of Claim Number 13
    16C01 3 Credit Reference Number 13
    16A02 10 + Amount of Claim Number 14
    16C02 3 Credit Reference Number 14
    16A03 10 + Amount of Claim Number 15
    16C03 3 Credit Reference Number 15
    16A04 10 + Amount of Claim Number 16
    16C04 3 Credit Reference Number 16
    16A05 10 + Amount of Claim Number 17
    16C05 3 Credit Reference Number 17
    16A06 10 + Amount of Claim Number 18
    16C06 3 Credit Reference Number 18
    16A07 10 + Amount of Claim Number 19
    16C07 3 Credit Reference Number 19
    16A08 10 + Amount of Claim Number 20
    16C08 3 Credit Reference Number 20
    16A09 10 + Amount of Claim Number 21
    16C09 3 Credit Reference Number 21
    16A10 10 + Amount of Claim Number 22
    16C10 3 Credit Reference Number 22
    16A11 10 + Amount of Claim Number 23
    16C11 3 Credit Reference Number 23
    16A12 10 + Amount of Claim Number 24
    16C12 3 Credit Reference Number 24

    Note:

    All Transcription lines are located in Column (d), "Amount of Credit" and Column (e), CRN .

  2. Valid Characters – Numeric and blank only. Any field will be invalid if not all numeric (or blank).

  3. Correction Procedures –

    • Correct all misplaced entries, coding errors, and transcription errors.

    • Verify the CRN is valid for the tax period. IRM 3.12.14.20.53.1 EC 894.

3.12.14.15.3  (01-01-2012)
Error Record Format – Section 17

  1. Listed below are the fields contained in Sections 17. Data in this section is obtained from Form 4136:

    Field Designator Maximum Length Title
    17A01 10 + Amount of Claim Number 25
    17C01 3 Credit Reference Number 25
    17A02 10 + Amount of Claim Number 26
    17C02 3 Credit Reference Number 26
    17A03 10 + Amount of Claim Number 27
    17C03 3 Credit Reference Number 27
    17A04 10 + Amount of Claim Number 28
    17C04 3 Credit Reference Number 28
    17A05 10 + Amount of Claim Number 29
    17C05 3 Credit Reference Number 29
    17A06 10 + Amount of Claim Number 30
    17C06 3 Credit Reference Number 30
    17A07 10 + Amount of Claim Number 31
    17C07 10 + Credit Reference Number 31
    17A08 10 + Amount of Claim Number 32
    17C08 3 Credit Reference Number 32
    17A09 10 + Amount of Claim Number 33
    17C09 3 Credit Reference Number 33
    17A10 10 + Amount of Claim Number 34
    17C10 3 Credit Reference Number 34
    17A11 10 + Amount of Claim Number 35
    17C11 3 Credit Reference Number 35
    17A12 10 + Amount of Claim Number 36
    17C12 3 Credit Reference Number 36

    Note:

    All Transcription lines are located in Column (d), "Amount of Credit" and Column (e), CRN.

  2. Valid Characters – Numeric and blank only. Any field will be invalid if not all numeric (or blank).

  3. Correction Procedures –

    • Correct all misplaced entries, coding errors, and transcription errors.

    • Verify the CRN is valid for the tax period. See IRM 3.12.14.20.53.1 EC 894.

3.12.14.15.4  (01-01-2012)
Error Record Format – Section 18

  1. Listed below are the fields contained in Sections 18. Data in this section is obtained from Form 4136:

    Field Designator Maximum Length Title
    18A01 10 + Amount of Claim Number 37
    18C01 3 Credit Reference Number 37
    18A02 10 + Amount of Claim Number 38
    18C02 3 Credit Reference Number 38
    18A03 10 + Amount of Claim Number 39
    18C03 3 Credit Reference Number 39
    18A04 10 + Amount of Claim Number 40
    18C04 3 Credit Reference Number 40
    18A05 10 + Amount of Claim Number 41
    18C05 3 Credit Reference Number 41
    18A06 10 + Amount of Claim Number 42
    18C06 3 Credit Reference Number 42
    18A07 10 + Amount of Claim Number 43
    18C07 3 Credit Reference Number 43

    Note:

    All Transcription lines are located in Column (d), "Amount of Credit" and Column (e), CRN .

  2. Valid Characters – Numeric and blank only. Any field will be invalid if not all numeric (or blank).

  3. Correction Procedures –

    • Correct all misplaced entries, coding errors, and transcription errors.

    • Verify the CRN is valid for the tax period. See IRM 3.12.14.20.53.1 EC 894.

3.12.14.16  (01-01-2012)
Section 20 - Form 8913 (Credit for Federal Telephone Excise Tax Paid)

  1. Section 20 is obsolete.

    Caution:

    Only valid for tax returns filed with tax period ending 200612 through 200711.

3.12.14.16.1  (01-01-2012)
Error Record Format – Section 20

  1. This section is obsolete.

    Field Designator Maximum
    Length    		 Title Location
    20TTR 15 $ and ¢ Telephone Excise Tax Refund Line 15 (d)
    20TTI 15 $ and ¢ Telephone Excise Tax Refund - Interest Line 15 (e)

3.12.14.17  (01-01-2012)
Section 21 - Form 8941, Credit for Small Employer Health Insurance Premiums

  1. Section 21 contains the Credit for Small Employer Health Insurance Premiums.

    • All entries must be positive.

    • All money amounts in Section 21, must be entered as dollars only.

    • Valid characters are numeric and blank only. Any field will be invalid if not numeric or blank.

    • Any entry on Line 2 with a decimal point will be rounded down.

    • The credit is not valid for any tax period prior to 201012.

3.12.14.17.1  (01-01-2012)
Error Record Format - Section 21

  1. Listed below are the fields contained in Section 21. Data in this section is from Form 8941.

    Field Designator Maximum
    Length    		 Title Location
    2101 4 Number of Employees Line 1
    2102 4 Number of Full Time Employees Line 2
    2103 15 Average Annual Wages Line 3
    2104 15 Health Insurance Premiums Paid Line 4
    2105 15 Premiums You Would Have Paid Line 5
    2110 15 Premium Subsidies Paid Line 10
    2113 4 Number of Employees with Premiums Paid Line 13
    2114 4 Number of Full Time Employees with Premiums Paid Line 14
    2115 15 Credit for small employer health insurance premiums Line 15
    2116 15 Add lines 12 and 15. Line 16
    2118 15 Cooperatives, Estates, Trusts Credit Line 18

  2. Correction Procedures - correct all misplaced entries, coding errors, and transcription errors.

3.12.14.18  (01-01-2012)
Section 22 - Form 5884-B, New Hire Retention Credit

  1. Section 22 contains the information transcribed from Form 5884-B. The credit was part of the HIRE Act enacted on March 18,2010.

    • All entries must be positive,

    • All entries are numeric or blank,

    • All entries must be dollars only.

3.12.14.18.1  (01-01-2012)
Error Record Format - Section 22

  1. Listed below are the fields contained in Section 22. Data in this section is from Form 5884-B:

    Field Designator Maximum Length Title Location
    2210 15 Total of Line 9, columns (a) through (c) Line 10
    2211 7 Number of retained workers for whom receiving credit Line 11

  2. Correction Procedures - correct all misplaced entries, coding errors, and transcription errors.

3.12.14.19  (01-01-2012)
Sections 23 through 25 - Form 3800, General Business Credit

  1. Sections 23 through 25 contain the General Business Credits claimed on Form 3800:

    • All entries must be positive,

    • All entries must be numeric or blank,

    • All entries must be dollars only.

  2. Math computations will be based on Part I and Part II of the Form 3800. Part III data is only for statistics and new error code 163.

3.12.14.19.1  (01-01-2012)
Error Record Format - Section 23

  1. Listed below are the fields contained in Section 23. Data in this section is from Form 3800, Parts I, II, and a portion of Part III:

    Field Designator Maximum Length Title Location
    23001 15 General business credit Part I, Line 1
    23002 15 Passive activity credits Part I, Line 2
    23003 15 Passive activity credits allowed Part I, Line 3
    23004 15 Carryforward of general business credits Part I, Line 4
    23005 15 Carryback of general business credits Part I, Line 5
    2316B 15 For a corporation electing to accelerate the research credit Part II, Line 16b
    23024 15 Passive activity credit allowed Part II, Line 24
    23028 15 Add lines 17b and 26 Part II, Line 28
    23029 15 Subtract line 28 from line 27 Part II, Line 29
    23030 15 Enter the general business credit Part II, Line 30
    23031 15 Enter the total eligible small business credits allowed Part II, Line 31
    23032 15 Passive activity credits Part II, Line 32
    23033 15 Passive activity credits allowed Part II, Line 33
    23034 15 Carryforward of business credits Part II, Line 34
    23035 15 Carryback of business credits Part II, Line 35
    2301A 15 Investment Credit Part III, Line 1a
    2301B 15 Reserved Part III, Line 1b
    2301C 15 Credit for increasing research activities Part III, Line 1c
    2301D 15 Low-Income housing credit Part III, Line 1d
    2301E 15 Disabled access credit Part III, Line 1e

  2. Correction Procedures - correct all misplaced entries, coding errors, and transcription errors.

  3. Verify the credit is valid for the tax period on the return.

3.12.14.19.1.1  (01-01-2012)
Field 2301E - Disabled Access Credit - (Form 8826)

  1. Description:

    • Field 2301E is transcribed from Part III, Line 1e on Form 3800, General Business Credit.

    • Cannot be more than ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.14.19.2  (01-01-2012)
Error Record Format - Section 24

  1. Listed below are the fields contained in Section 24. Data in this section is from Form 3800, a portion of Part III:

    Field Designators Maximum Length Title Location
    2401F 15 Renewable electricity production credit Part III, Line 1f
    2401G 15 Indian employment credit Part III, Line 1g
    2401H 15 Orphan drug credit Part III, 1h
    2401I 15 New markets credit Part III, Line 1i
    2401J 15 Credit for small employer pension plan startup costs Part III, Line 1j
    2401K 15 Credit for employer-provided child care facilities and services Part III, Line 1k
    2401L 15 Biodiesel and renewable diesel fuels credit Part III, Line 1l
    2401M 15 Low sulfur diesel fuel production credit Part III, Line 1m
    2401N 15 Distilled spirits credit Part III, Line 1n
    2401O 15 Non-conventional source fuel credit Part III, Line 1o
    2401P 15 Energy efficient home credit Part III, Line 1p
    2401Q 15 Energy efficient appliance credit Part III, Line 1q
    2401R 15 Alternative motor vehicle credit Part III, Line 1r
    2401S 15 Alternative fuel vehicle refueling property credit Part III, Line 1s
    2401T 15 Reserved Part III, Line 1t
    2401U 15 Mine rescue team training credit Part III, Line 1u
    2401V 15 Agricultural chemicals security credit Part III, Line 1v
    2401W 15 Credit for employer differential wage payments Part III, Line 1w

  2. Correction Procedures - correct all misplaced entries, coding errors, and transcription errors.

  3. Verify the credit is valid for the tax period on the return.

3.12.14.19.2.1  (01-01-2012)
Field 2401J - Credit for Small Employer Pension Plan Startup Costs (Form 8881)

  1. Description:

    • Field 2401J is transcribed from Part III, Line 1j on Form 3800, General Business Credit.

    • The credit is valid from 200201 to present.

    • Cannot be more than ≡ ≡ .

3.12.14.19.2.2  (01-01-2012)
Field 2401K - Credit for Employer-Provided Child Care Facilities and Services (Form 8882)

  1. Description:

    • Field 2401K is transcribed from Part III, Line 1k on Form 3800.

    • The credit is valid from 200201 to present.

3.12.14.19.2.3  (01-01-2012)
Field 2401L - Biodiesel and Renewable Diesel Fuels Credit (Form 8864)

  1. Description:

    • Field 2401L is transcribed from Part III, Line 1l on Form 3800.

    • The credit is valid from 200401 to present.

3.12.14.19.2.4  (01-01-2012)
Field 2401M - Low Sulfur Diesel Fuel Production Credit (Form 8896)

  1. Description:

    • Field 2401M is transcribed from Part III, Line 1m on Form 3800.

    • The credit is valid from 200401 to present.

3.12.14.19.2.5  (01-01-2012)
Field 2401N - Distilled Spirits Credit (Form 8906)

  1. Description:

    • Field 2401N is transcribed from Part III, Line 1n on Form 3800.

    • The credit is valid from 200508 to present.

3.12.14.19.2.6  (01-01-2012)
Field 2401O - Non-conventional Source Fuel Credit (Form 8907)

  1. Description:

    • Field 2401O is transcribed from Part III, Line 1o on Form 3800.

    • The credit is valid from 200508 to present.

3.12.14.19.2.7  (01-01-2012)
Field 2401R - Alternative Motor Vehicle Credit (Form 8910)

  1. Description:

    • Field 2401R is transcribed from Part III, Line 1r on Form 3800.

    • The credit is valid from 200508 to present.

    Note:

    Valid in service dates must be after 2/17/09.

3.12.14.19.2.8  (01-01-2012)
Field 2401S - Alternative Fuel Vehicle Refueling Property Credit (Form 8911)

  1. Description:

    • Field 2401S is transcribed from Part III, Line 1s on Form 3800.

    • The credit is valid from 200508 to present.

3.12.14.19.2.9  (01-01-2012)
Field 2401V - Agricultural Chemicals Security Credit (Form 8931)

  1. Description

    • Field 2401V is transcribed from Part III, Line 1v on Form 3800.

    • The credit is valid from 200805 to present.

    • Cannot be more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.12.14.19.2.10  (01-01-2012)
Field 2401W - Credit for Employer Differential Wage Payments (Form 8932)

  1. Description:

    • Field 2401W is transcribed from Part III, Line 1w on Form 3800.

    • The credit is valid from 200901 to present.

3.12.14.19.3  (01-01-2012)
Error Record Format - Section 25

  1. Listed below are the fields contained in Section 25. Data in this section is from Form 3800, a portion of Part III:

    Field Designators Maximum Length Title Location
    2501X 15 Carbon dioxide sequestration credit Part III, Line 1x
    2501Y 15 Qualified plug-in electric drive motor vehicle credit Part III, Line 1y
    2501Z 15 Qualified plug-in electric vehicle credit Part III, Line 1z
    251AA 15 New hire retention credit Part III, Line 1aa

    Note:

    Valid March 19, 2010 through December 31, 2010.
    251BB 15 General credits from an electing large partnership Part III, Line 1bb
    251ZZ 15 Other Part III, Line 1zz
    2503 15 Amount for form 8844 Part III, Line 3
    2504A 15 Investment credit Part III, Line 4a
    2504B 15 Work opportunity credit Part III, Line 4b
    2504C 15 Alcohol and cellulosic biofuel fuels credit Part III, Line 4c
    2504D 15 Low-income housing credit Part III, Line 4d
    2504E 15 Renewable electricity, refined coal, and Indian coal production credit Part III, Line 4e
    2504F 15 Credit for employer social security and Medicare taxes paid on certain employee tips Part III, Line 4f
    2504G 15 Qualified railroad track maintenance credit Part III, Line 4g
    2504H 15 Credit for small employer health insurance premiums Part III, Line 4h
    2504I 15 Reserved Part III, Line 4i
    2504J 15 Reserved Part III, Line 4j
    2504Z 15 Other Part III, Line 4z
    25SBC 15 Eligible small business credits Notated at bottom left margin

  2. Correction Procedures - correct all misplaced entries, coding errors, and transcription errors.

  3. Verify the credit is valid for the tax period on the return.


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