Publication 1525 File Specifications, Validation Criteria and Record Layouts for the 1065 E-File Program

2. MONEY AMOUNT FIELDS MARKED WITH TWO ASTERISKS (**) MAY ALSO CONTAIN A LITERAL VALUE OF "STMnnn" (LEFT JUSTIFIED), BLANKS OR ZEROS.

3. A "b" IN THE FORMAT OF ANY FIELD REPRESENTS A BLANK SPACE.

4. A FIELD NUMBER PRECEDED BY AN "@" SIGN INDICATES THAT THIS FIELD MUST CONTAIN A STATEMENT REFERENCE, WHEN SIGNIFICANT.

5. A FIELD NUMBER PRECEDED BY AN "*" SIGN INDICATES THAT THIS FIELD MAY CONTAIN A STATEMENT REFERENCE, WHEN SIGNIFICANT.

6. FIELDS WITH EITHER ONE OF THESE SIGNS (@,*) ARE THE ONLY FIELDS THAT ARE ALLOWED AS STATEMENT RECORDS.

7. FIELD NUMBERS PRECEDED BY A "+" SIGN INDICATE THESE ARE RELATED FIELDS THAT MUST BE INCLUDED ON THE STATEMENT RECORD WITH THE CORRESPONDING ASTERISK FIELD.

8. FIELDS MAY BE BLANK FILLED IF INFORMATION THAT IS REQUESTED IS NOT APPLICABLE.

2. ZIP CODE MUST BE NUMERIC. (Reject Code 342)

3. MISSING CITY FIELDS ON SCHEDULE K-1 (1065). (Reject Code 332)

4. FISCAL YEAR BEGINNING AND ENDING DATES ARE NOT WITHIN THE PROPER RANGE. (Reject Code 206)

5. "STM099" IS MISSING FOR SCHEDULE K-1. (Reject Code 444)

6. "STMnnn" IS MISSING ON SIGNIFICANT ENTRY FIELDS FOR FORM 1065. (Reject Code 440)

7. ZIP CODE MUST BE VALID AND MUST BE A VALID STATE/ZIP CODE COMBINATION. (Reject Code 426)

8. NAME LINE ON SCHEDULE K-1 CONTAINS INVALID CHARACTERS. (Reject Code 308)

9. SCHEDULE K-1 SEQUENCE NUMBER ON THE STATEMENT RECORD AND THE SCHEDULE OCCURRENCE NUMBER MUST BE EQUAL. (Reject Code 703)

10. DATE FIELDS MUST BE IN THE VALID FORMAT AND FALL WITHIN THE VALID RANGE. Reject Code 424)

11. PARTNER'S IDENTIFYING NUMBER ON THE SCHEDULE K-1 MUST BE NUMERIC OR EQUAL TO THE LITERAL "APPLD FOR" OR "FOREIGNUS" (REJECT CODE 300)

12. THE EIN ON FORM 1065 AND SCHEDULE K-1 CANNOT CONTAIN ALL THE SAME NUMBERS (example 999999999) (Reject Code 404)

13. AT LEAST 2 SCHEDULE K-1'S ARE NOT PRESENT. (Reject Code 344)

14. DUPLICATE RETURN. (Reject Code 414)

15. THE LINE NUMBER ON THE STATEMENT FIELD MUST BE IN CONSECUTIVE NUMERIC SEQUENCE (Reject Code 708)

2. ASCII - American Standard Code for Information Interchange - An 8 bit-plus parity character set established by the American National Standards Institute to achieve compatibility between computers.

3. BLOCK - A group of several records.

4. BUSINESS MASTERFILE (BMF) - An IRS file that contains information related to all businesses known to the IRS.

5. BYTE COUNT - The first field in any record. The byte count field has four characters and its value must include the total count of the record as shown in the record layouts.

6. CALENDAR YEAR - Twelve (12) consecutive months ending December 31.

7. ELECTRONIC FILING - Pertains to the transmission of Form 1065 return data electronically via telephone lines/modem. Transmission methods are asynchronous protocol via modem with line speeds of 28,800 - 56,000 bps.

8. EFIN - Electronic Filing Identification Number (EFIN) is an identification number that will be assigned by the IRS to e-file participants.

9. ELECTRONIC MANAGEMENT SYSTEM (EMS) - Responsible for collecting, validating, translating and delivering tax form information to the UNISYS legacy system. EMS is also responsible for making acknowledgement files available to IRS trading partners.

10. ELECTRONIC TRANSMITTERS IDENTIFICATION NUMBER (ETIN) - A 7 digit identification number assigned by Memphis IRS Center to all electronic filing participants who have been tested and accepted as transmitters. This number identifies an accepted transmitter in the Transmission (TRANA) Record.

11. EMPLOYER IDENTIFICATION NUMBER (EIN) - A nine (9) digit numeric which identifies an entity or taxpayer.

12. END OF RECORD - Delimiter represented by a pound sign ("#"), marking the end of any record. Also referred to as the Record Terminus Character.

13. ENTIRE RETURN - Filing Form 1065, Schedules K-1 and other related forms and schedules electronically.

14. ERROR REJECT CODE - A three character number representing an invalid condition within a Form 1065 return record. Reject codes are set by the IRS validation program and are transmitted electronically to the filer when there are errors. When errors occur, filers should refer to Publication 1525 to receive the description of the validation criteria.

15. FILE TRANSFER PROTOCOL (FTP) - A standard available on many hardware platforms for transporting files between systems across the network that connects the systems.

16. FISCAL YEAR - Twelve (12) consecutive months ending on the last day of any month other than December.

17. LEFT JUSTIFIED - An entry in a field that is blank-filled from the right.

18. LOGICAL RECORD - A record within a block. Consist of a minimum of the Form 1065, pages 1-4, Schedule K-1, page 1 (2 K-1's required), and the Summary Record. All other forms and/or schedules filed should be included in the number of logical records. The Transmission Record and Recap Record should not be included in the logical record count.

19. PREPARER'S TAX IDENTIFICATION NUMBER (PTIN) - The PTIN is an identification number in which a paid tax return preparer can apply for and use if they do not want to disclose their Social Security Number (SSN) on returns they prepare. Paid Preparer's do not have to apply for a PTIN. They can continue to use their SSN on tax returns they prepare. A paid preparer can obtain a PTIN by submitting Form W-7P, Application for Preparer's Tax Identification Number.

20. RECAP RECORD - The RECAP Record is the final record within a Transmission and contains fields that specify the count for all returns submitted within the file. (1 RECAP record per file is REQUIRED)

21. RECORD CONTROL INFORMATION - Field #0000-0009 in all logical records. The Record Control Information contains specific information describing each type of record (e.g. type of form or schedule, page number, EIN, tax period, etc.)

22. RECORD SENTINEL - The Second field on all records represented by four asterisks ("****").

23. RECORD TERMINUS CHARACTER - The last field on all records represented by a pound sign ("#") marking the end of a logical record.

24. REPORTING AGENT - Authorized to prepare and file Form 1065 electronically for a taxpayer.

25. RIGHT JUSTIFIED - An entry in a field that is zero-filled from the left.

26. SIGNIFICANT - Describes entries in fields that contain numeric or alphanumeric values other than blanks or zeros.

27. SOFTWARE DEVELOPER - Someone who develops tax form preparation software. The IRS grants the developer permission to be an Electronic Filer and/or a Transmitter.

28. SPECIAL (DATA) CHARACTERS - Characters (other than alpha, alphanumeric or numeric) allowed in certain cases.

29. SUITABILITY - A check will be conducted on all firms, principals and Responsible Officials when a Form 8633 e-file application is initially processed, and will be conducted on a regular basis thereafter.

30. SUMMARY (SUM) RECORD - The Summary Record is the final record within a return. This record will contain electronic filer identification data; counts of the schedules, forms and statements included in one return; and indicators for paper documents that are attached to Form 8453-P. REQUIRED

31. TEST MODE - The initial mode for all trading partners and the permanent mode for all Software Developers. All Reporting Agents and Transmitters will remain in this mode until they have been accepted/authorized/certified to file live returns.

32. TRADING PARTNER - The business entity that logs into the EMS (must posses a login/password combination) to send and receive files electronically. Reporting Agents, Software Developers and Transmitters are all Trading Partner types.

33. TRANSMISSION - Submission of Form 1065 tax return data electronically.

34. TRANSMISSION (TRANA and TRANB) RECORD - The first record of a transmission which identifies the electronic media transmitter. (1 TRANSMISSION RECORD IS REQUIRED PER TRANSMISSION)

35. TRANSMITTER - Submits Form 1065 tax returns to the IRS electronically in the format that IRS can process, as specified in this publication.

2. Schedule A (Form 5713) (International Boycott Factor (Section 999(c)(1))

3. Schedule B (Form 5713) (Specifically Attributable Taxes and Income (Section 999(c)(2))

4. Schedule C (Form 5713) (Tax Effect of the International Boycott Provisions)

5. Schedule D (Form 1065) (Capital Gains and Losses)

6. Schedule F (Form 1040) (Profit or Loss From Farming)

7. Schedule J (Form 5471) (Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation)

8. Schedule K-1 (Form 1065) (Partner's Share of Income, Deductions, Credits, etc.)

9. Schedule K-1 (Form 8865) (Partner's Share of Income, Deductions, Credits, etc.)

10. Schedule M (Form 5471) (Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons)

11. Schedule M-3 (Form 1065) Net Income (Loss) Reconciliation for Certain Partnerships

12. Schedule N (Form 5471) (Return of Officers, Directors, and 10% or More Shareholders of a Foreign Personal Holding Company)

13. Schedule O (Form 5471) Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of Its Stock)

14. Schedule O (Form 8865) Transfer of Property to a Foreign Partnership

15. Schedule P (Form 8865) Acquisitions and Dispositions of, and Charges in Interest in a Foreign Partnership

16. Form T (Timber) (Forest Activities Schedule)

17. Form 970 (Application to Use LIFO Inventory Method)

18. Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and section 1082 Basis Adjustment)

19. Form 3468 (Investment Credit)

20. Form 4255 (Recapture of Investment Credit)

21. Form 4562 (Depreciation and Amortization)

22. Form 4684 (Casualties and Theft)

23. Form 4797 (Sale of Business Property)

24. Form 5471 (Information Return of U.S. Persons with Respect to Certain Foreign Corporations)

25. Form 5713 (International Boycott Report)

26. Form 5884 (Work Opportunity Credit)

27. Form 5884A (Hurricane Katrina Employee Retention Credit)

28. Form 6252 (Installment Sale Income)

29. Form 6478 (Credit for Alcohol Used as Fuel)

30. Form 6765 (Credit for Increasing Research Activities)

31. Form 6781 (Gains and Losses from Section 1256 Contracts and Straddles)

32. Form 8082 (Notice of Inconsistent Treatment or Amended Return)

33. Form 8271 (Investor Reporting of Tax Shelter Registration Number)

34. Form 8275 (Disclosure Statement)

35. Form 8275-R (Regulation Disclosure Statement)

36. Form 8283 (Noncash Charitable Contributions)

37. Form 8308 (Report of a Sale or Exchange of Certain Partnership Interests)

38. Form 8586 (Low-Income Housing Credit)

39. Form 8594 (Asset Acquisition Statement)

40. Form 8609-A (Annual Statement for Low Income Housing Credit)

41. Form 8611 (Recapture of Low Income Housing)

42. Form 8621 (Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund)

43. Form 8697 (Interest Computation Under the Look Method for Completed Long-Term Contracts

44. Form 8820 (Orphan Drug Credit)

45. Form 8824 (Like Kind Exchange)

46. Form 8825 (Real Estate Income and Expenses of a Partnership or a S Corporation)

47. Form 8826 (Disable Access Credit)

48. Form 8832 (Entity Classification Election)

49. Form 8834 (Qualified Electric Vehicle Credit)

50. Form 8835 (Renewable Electricity and Refined Coal Production Credit)

51. Form 8844 (Empowerment Zone and Renewal Community Employment Credit)

52. Form 8845 (Indian Employment Credit)

53. Form 8846 (Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips)

54. Form 8847 (Credit for Contributions to Selected Community Development Corporations)

55. Form 8861 (Welfare-to-Work Credit)

56. Form 8864 (Biodiesel and Renewable Diesel Fuels Credit)

57. Form 8865 (Return of U.S. Persons With Respect to Certain Foreign Partnerships)

58. Form 8866 (Interest Computation Under the Look Back Method for Property Depreciated Under the Income Forecast Method)

59. Form 8873 (Extraterritorial Income Exclusion)

60. Form 8874 (New Markets)

61. Form 8881 (Credit for Small Employer Pension Plan Startup Cost)

62. Form 8882 (Credit for Employer-Provided Childcare Facilities and Services)

63. Form 8886 (Reportable Transaction Disclosure Statement)

64. Form 8896 (Low Sulfur Diesel Fuel Production Credit)

65. Form 8913 (Credit for Federal Telephone Excise Tax)

66. Statement ("STMnnn") Statement Records for forms and/or schedules other than Schedule K-1 (Form 1065) or Schedule K-1 (Form 8865), in ascending numeric order.

67. Schedule K-1 (Form 1065) Statements (STM099) - if applicable, must be transmitted in ascending numeric sequence and immediately follow the Schedule K-1 Record to which they correspond.

68. Schedule K-1 (Form 8865) Statements (STM100) - if applicable, must be transmitted in ascending numeric sequence and immediately follow the Schedule K-1 Record to which they correspond.

69. Preparer Note Record

70. Election Explanation Record

71. Regulatory Explanation Record

72. Summary Record

2. Form 8865 -- Foreign Partnership's EIN, Line F2 (Field #0650)

2. Next, the transmitter will receive the Acknowledgement transmission containing information about the previous transmission session, if an Acknowledgement File exists.

3. Then, the return record transmission may commence. The return record transmission will consist of 1) a series of logical records, beginning with the TRANA Record; 2) some number of logical return records; and 3) A RECAP Record.

(1) All logical records must be transmitted electronically in a series of logical blocks. A four-byte counter must precede each logical record within a block. The byte count must include the length of the record plus the length of the byte count, the Start of Record Sentinel 4 asterisks ("****") and the Record Terminus Character pound sign or hash mark ("#").

(3) Records must be fixed (all records within the return are the same length) or variable (each record within the return is of the length shown on the form/schedule in Section 11.)

2. Variable Length, blocked records

3. Fixed Length, unblocked records

(5) The first record on a transmitted file (the TRANA and TRANB records) contains information regarding the transmitter and file format. The records comprising a tax return being transmitted should follow this record. The last record on a transmitted file (RECAP Record) provides a total return count (Field #0010) which is compared to the IRS computer count.

(7) Each logical record should contain all data fields pertaining to one printed page of an official form or schedule or to a line of a statement. Therefore, the logical record contains an entire form or schedule, or a logical part (i.e., PG01 or PG02 of a form or schedule, or a line of a statement).

(2) Form 1065 Return (RET) Record (REQUIRED)

(3) Schedule (SCH) Records - must be transmitted in ascending alpha sequence.

(5) Statement (STMnnn) Records for forms and schedules other than Schedule K-1.

(6) Preparer Note Explanation

(7) Election Explanation

(8) Regulatory Explanation

(9) Schedule K-1 (Form 1065) Records - must be transmitted in ascending numeric sequence. (2 Schedules K-1 Required)

(10) Schedule K-1 (Form 1065) Statement (STM099) Records if applicable, must be transmitted in ascending numeric sequence and must trail the corresponding Schedule K-1. The Statement Record for Schedule K-1 page 1 should trail the corresponding Schedule K-1 page 1.

(11) Form 8865 Return (RET)

(12) Schedule (SCH) Records -- must be transmitted in ascending alpha sequence.

(13) Form (FRM) Records -- must be transmitted in ascending numeric sequence.

(14) Statement (STMnnn) Records for forms and schedules other than Schedule K-1.

(15) Preparer Note Explanation

(16) Election Explanation

(17) Regulatory Explanation

(18) Schedule K-1 (Form 8865) Records -- must be transmitted in ascending numeric sequence. (1 Schedule K-1 required when applicable).

(19) Schedule K-1 (Form 8865) Statement (STM100) Records if applicable, must be transmitted in ascending numeric sequence and must trail the corresponding Schedule K-1. The Statement Record (STM100) for Schedule K-1 page 1 should trail the corresponding Schedule K-1 page 1.

(20) Summary Record (REQUIRED)

(21) RECAP Record (REQUIRED)

(2) Each file must contain only complete returns.

(3) Do not generate a page of a form or schedule if there are no entries on the page record. A blank page (Record ID only) will cause the return to reject. (Except in cases where multiple forms or schedules require that one page be present if the other is).

(4) The first record of a complete Form 1065 transmission is the TRANSMISSION (TRANA AND TRANB) Record.

(3) IMPORTANT: THE FOLLOWING THREE CHARACTERS left bracket "[", right bracket "]", and pound sign or hash mark "#" ARE RESERVED AS DELIMITERS AND MAY NOT APPEAR AS DATA CHARACTERS.

(4) For Variable Length Records the following data field conventions must be followed:

2. Fields defined as containing literal values must be as specified in the Record Layouts. Only the value of the literal (including embedded blanks) must be entered. Trailing blanks may be dropped.

2. Signed numeric fields (money amounts): Leading zeros may be dropped. For a positive value, the trailing blank that indicates a gain is dropped. For a negative value in a field that can contain either a gain or loss, the minus sign ("-") must be entered in the last position of the signed numeric field.

3. Signed numeric field that can also contain literal values: Enter signed numeric fields as described above. When entering a literal value, left-justify the field, it is not necessary to enter trailing blanks.

4. Data is "butted up" or concatenated to field identifier with no intervening spaces.

2. START RECORD SENTINEL (****)

3. RECORD - ID (SCHbbb)

4. TYPE (K1bbbb)

5. PAGE NUMBER (PG01b)

6. EMPLOYER IDENTIFICATION NUMBER (EIN) (123456789)

7. FILLER (b)

8. SCHEDULE OCCURRENCE NUMBER (0000001)

9. FIELD NUMBER (0010)

10. DATA (01012000)

11. RECORD TERMINUS CHARACTER (#)

(3) Each line of a statement must contain the EIN of the primary taxpayer and is considered a record itself.

(4) After the EIN, each line of the statement data must equal 80 characters or bytes. The total bytes for each line must equal 132.

(5) All Statement Records must be in Fixed Format.

(6) Each Statement Record is given a sequential number from 001-999. References to statements on the tax return must be in ascending numeric sequence and must be referenced in the same sequence as they appear on the forms and schedules.

(8) Statement (Global) - Free form Statement Record used for part, or all of a schedule/form.

(9) The 80 character literal description of data corresponding to any Statement Record within the return, containing non-tabular data (e.g. Field #0310 in Form 1065), will begin with line 1. Data should appear left justified as a continuous print line. The same statement may be continued with additional lines, consecutively numbered, until a maximum of 50 lines have been formatted for the first page or the end of the information needed to be formatted as a statement has been reached, whichever comes first. If additional lines are needed to complete a statement, an additional page with a maximum of 50 lines may be formatted continuing with the line numbering sequence starting with line one.

(10) The Statement Record with tabular data may contain column headings (tabular column titles) spaced with the headings as they would appear on the printed form. If the statement data does not require tabulation, free format is allowed.

(2) Special Delimiters - Only used to delimit: Field numbers - Brackets - Left ([), Right (]); Beginning of Record - asterisk (****) End of Records - Pound Sign (#)

(3) Special Symbols and their hexadecimal conversion characters for ASCII and EBCDIC are below:

3. For Indian tribes, use the name of the tribe.

4. Before determining the name control, take the following into consideration.

2. Only one intervening space may separate any two components. Periods should be deleted from these lines.

3. The first position or character must be alphabetic or numeric.

4. Enter the house number and street, route number, post office box, or box number. The literal "NONE" must be entered in the street address if there is no number and street, post office box, or rural route.

5. Special instructions for Schedule K-1 foreign addresses: Enter street address, including province and or mailing code in Field #0060.

9. Do not use "#" symbol, "No.", or "Number" as a prefix to a house, apartment, route, or P.O. Box.

10. Always add st, nd, rd, th, to a numbered street or avenue.

11. Enter 1/2 as 1/2 (no blanks).

12. Plurals for street, road, avenue, apartment, etc., will be entered as STS, RDS, AVES, APTS, etc.

13. For a military overseas address, enter the letters "APO" or "FPO" in the first three leftmost positions of the City Field. (See Exhibit 1 for list of valid APO/FPO City/State/Zip Codes)

14. When it is necessary to abbreviate the street address data, see Section 1 for the recommend abbreviations.

2. If the entire transmission is rejected by the Unisys programs, the ACK File will contain the following:

6. If an ACK KEY Record contains an "R" in the Acceptance Code Field, the return has been rejected due to a fatal error involving the return format, internal consistency, or data errors in a key field, and must be corrected and resubmitted to the IRS to be considered as a filed return.

7. If an ACK KEY Record contains a "D" in the Acceptance Code Field, the return has been identified as a duplicate record, (i.e., a return record has previously been transmitted and accepted for the Primary EIN) or 2 or more returns with the same Primary EIN have been submitted on one transmission.

8. Up to 96, three --position, Reject Codes may be furnished to the Electronic Filer on the ACK Error Record(s). Filers should use these Error Reject Codes to determine the source of the error causing the return or transmission to reject. Error Reject Code "613" is generated if more than the maximum number of reject conditions (96) are identified.

9. Error Reject Codes and references to validation criteria related to the errors are listed in Section 8. Filers should use this information to resolve reject conditions. When a condition cannot be resolved with the information provided, the filer should contact the Electronic Filing Unit at the Ogden Submission Processing Center for assistance at (866) 255-0654.

3. If the Acknowledgment File is not received within two workdays, or if acknowledgments are received for returns which were not transmitted on the designated transmission, immediately contact the Electronic Filing Unit Help Desk at the Ogden IRS Center for assistance at (866) 255-0654.

4. The transmitter should match the Acknowledgment File back to the original file transmitted by using the IRS-assigned file name, a combination of ETIN and sequence number. If no ACK File is received, call the Help Desk to be sure that there is not a processing delay. Any electronically transmitted return which is not acknowledged by the Service has NOT been accepted for processing, and must be resubmitted and acknowledged as accepted before it is considered a filed return.

5. When a return has been rejected after three attempts, contact the Electronic Filing Unit Help Desk at the Ogden IRS Center for assistance.

6. NOTE: If using XMODEM and any other YMODEM protocol, the Acknowledgement Files are concatenated within a single transmission. The receiver must name the file and must look for each RECAP Record to find each Acknowledgement File.

7. NOTE: If using YMODEM-BATCH (FTPI "y" or "Y"), then the Acknowledgement Files are sent separately within the transmission. Block zero ("0") identifies the filename. Data is transmitted starting in Block one ("1") up to Block "255" and then rolls to Block "0". The last block for the file is padded with "Ctrl Z" characters. The next transmission packet should be the End of Transmission (EOT) character. If there is another file, the next block, Block "0" will contain the next filename. Otherwise a Block "0" without a filename will be followed by the EOT character.

8. NOTE: If using ZMODEM or YMODEM Batch, Acknowledgment Files are sent separately within the transmission, with "zfile" and "eof" in between each file, with a "zfin" at the end of all files. The IRS system will supply the file name (ETIN plus sequence number) to the Transmitter at the end of the "Successful Completion" message.

3) "EFS IS CURRENTLY UNAVAILABLE. ADDITIONAL INFORMATION MAY BE AVAILABLE ON IRS QUICK ALERTS" The FEPS will reject the entire transmission if the FEPS is down because of scheduled downtime or for other planned reasons.

4) "INVALID JULIAN DAY IN THE TRANA RECORD" The FEPS will reject the entire transmission when the Julian day in columns 91-93 of the TRANA record is more than two days prior to the actual receipt Julian day or more than one day after the actual receipt Julian day.

5) INVALID FORM FORMAT BEGINNING AT RECORD n" For ETD TRANSMISSIONS, the FEPS will reject the entire transmission when a form does not begin with a FRM record (valid Record ID, Form Number and Page Number fields) or does not end with a summary record.

6) "INVALID FORM TYPE FOR THIS EMS PROCESSING SITE" The FEPS will reject the entire transmission if the letter code for the Site Designator in column 75 of the TRANA record is anything other than the specified form type for that processing site.

7) "INVALID T/P MODE FOR PROCESSING SITE DESIGNATOR" The FEPS will reject the entire transmission if a transmission is received and the Test/Production (T/P) indicator within the transmission does not match the processing modes allowed for the site, the transmission will be rejected.

8) "INVALID TOTAL FORM COUNT IN RECAP" The FEPS will reject the entire transmission and generate an Error ACK file with the message if the number of ETD forms counted does not match the Total Form Count in columns 29-34 of the RECAP record.

9) "NO FORMS WITHIN THE TRANSMISSION" The FEPS will reject the entire transmission when there are no ETD forms within a transmission.

10) "NO TRANA RECORD RECEIVED" If the first record byte count and end of record (#) do not agree, record sentinel **** is not present, "TRANA" is not in columns 9-14, byte count is > 120 characters or is not numeric, or CR or LF imbedded within the record, EEC will reject the transmission.

11) "NO TRANB RECORD RECEIVED" If the second record byte count and end of record (#) do not agree, record sentinel **** is not present, "TRANB" is not in columns 9-14, Byte count is > 120 characters or is not numeric, or CR or LF imbedded within the record, EEC will reject the transmission.

12) "NO RECAP RECORD RECEIVED; POSSIBLY DUE TO A LINE PROBLEM OR EMBEDDED # WITHIN RECORD" If the last record byte count and end of record (#) do not agree, record sentinel **** is not present, "RECAP " is not in columns 9-14, Byte count is > 120 characters or is not numeric, or CR or LF imbedded within the record, EEC will reject the transmission.

13) "LOGON ETIN AND ETIN IN THE TRANA RECORD WERE DIFFERENT" If the ETIN in columns 84-88 of the TRANA record does not match the login ETIN, EEC will reject the transmission.

14) "INVALID PROCESSING SITE DESIGNATOR" For 1065 transmissions, if the letter code for Site Designator in column 75 of the TRANA record is not equal to `B' (Ogden Service Center), the EEC will reject the transmission.

15) "INVALID TRANA: WRONG LENGTH OR EMBEDDED #" If the byte count of the first record is less than 120 and the end of record # agrees with the byte count, EEC will reject the transmission.

16) "INVALID TRANB: WRONG LENGTH OR EMBEDDED #" If the byte count of the second record is less than 120 and the end of record # agrees with the byte count, EEC will reject the transmission.

17) "INVALID RECAP: WRONG LENGTH OR EMBEDDED #" If the byte count of the last record is less than 120 and the end of record # agrees with the byte count, EEC will reject the transmission.

18) "MULTIPLE TRANA/TRANB RECORDS DETECTED" If Multiple TRANA or TRANB or RECAP records are found within a file, the EEC will reject the transmission.

19) "INVALID PRODUCTION-TEST CODE - P= PRODUCTION, T = TEST" If the test/production indicator in column 117 of the TRANA record does not equal `T' or `P', EEC will reject the transmission.

20) "PRODUCTION-TEST CODE IN TRANA RECORD DOES NOT MATCH PROFILE" If the Production-Test indicator in column 117 of the TRANA record does not match the production/test mode in the Trading Partner profile, EEC will reject the transmission.

21) "INVALID TRANSMISSION TYPE CODE" If the letter in column 118 of the TRANA record is not a valid transmission type code, EEC will reject the transmission. (TRANA field TRANSMISSION TYPE CODE must be equal to "P" for Partnership Return.)

22) "INVALID TOTAL RETURN COUNT IN RECAP RECORD" If the number of tax returns counted does not match the Total Return Count in column s 29-34 of the RECAP record, the EEC shall reject the entire transmission and generate this Error ACK message.

23) "INVALID JULIAN DAY IN THE TRANA RECORD" If the Julian day in columns 91-93 of the TRANA record is more than two days prior to the actual receipt Julian day or more than one day after the actual receipt Julian day, EEC will reject the transmission.

24) "EIN IN TRANA DOES NOT MATCH EIN PROFILE" If the EIN in columns 15- 23 of the TRANA record does not match the EIN of the Trading Partner sending the transmission, the EEC will reject the transmission.

25) "EIN IN TRANB DOES NOT MATCH EIN IN TRANA" If the EIN in columns 15-23 of the TRANB record does not match the EIN in columns 15-23 of the TRANA record, the EEC will reject the transmission.

26) "INVALID PROCESSING YEAR CODE" For 1065 transmissions, if the processing year code in column 110 of the TRANA record is not `P' for Prior or `C' for Current, EEC will reject the transmission.

27) "INVALID TAX RETURN FORMAT BEGINNING AT RECORD n" Will be generated after the first occurrence of a validation error. For IRS Proprietary format return transmissions, EEC will validate that every return envelope begins with a tax return record (valid Record ID, Return type and Page number fields) and ends with a summary record. In addition, the tax return record must contain a numeric TIN that matches the TIN in the summary record. If an error is encountered in this return envelope, EEC will reject the entire transmission and return the new Error ACK. No validation will take place after this first error is encountered.

(28) "NO RETURNS WITHIN THE TRANSMISSION" If there are no returns within a transmission, EEC shall reject the entire transmission.

(29) "INVALID RECORD FORMAT IN RECORD NUMBER XXX" To ensure that the number of bytes validated by the EEC is the number of bytes that the Trading Partner intended to include in the record, EEC shall validate that each record begins with a 4 digit byte count followed by the 4 asterisk record sentinel and the last character is a # in the corresponding position of the byte count. If these fields are not present, EEC shall reject the entire transmission and generate an error acknowledgment file with the new Error ACK message.

30) "TRANSMITTER NOT VAILID FOR TRANSMISSION TYPE" If the Trading Partner's profile does not allow the transmission type specified in column 118 or the TRANA record, EEC will reject the transmission.

31) "ADDITIONAL TAX DATA AFTER RECAP" If tax data exists after the RECAP record, the EEC will reject the transmission.

32) "SESSION ABNORMALLY TERMINATED; WAIT FOR IRS TO DISCONNECT" If EEC detects that the Trading Partner has disconnected after submitting a transmission, but before the GTX key is displayed, this message will be generated. The submitted transmission will be deleted from the Trading Partner's mailbox and will not be processed.

33) "THE ETIN CORRESPONDING TO THE EMS LOGIN ID AND THE ETIN IN THE TRANA RECORD WERE DIFFERENT" The FEPS will reject the entire transmission when the ETIN in columns 84-88 of the TRANA record does not match the login ETIN.