Publication 1438 File Specifications, Validation

 

1. EFFECTIVE DECEMBER 02, 2013, THE IRS WILL BEGIN THE BUSINESS ACCEPTANCE TESTING SYSTEM (BATS) FOR SOFTWARE DEVELOPERS AND TRANSMITTERS.

NOTE: BATS WILL END SEPTEMBER 30, 2014.

2. BATS IS REQUIRED OF ALL PARTICIPANTS WHO DEVELOP SOFTWARE AND/OR TRANSMIT ESTATE AND TRUST RETURNS.

3. EFFECTIVE JANUARY 27, 2014, THE IRS WILL BEGIN TO ACCEPT AND PROCESS TAX YEAR 2013 ESTATE AND TRUST INCOME TAX RETURNS ELECTRONICALLY.

NOTE: PRODUCTION FILING WILL END OCTOBER 15, 2014.

THE LAST DAY TO RETRANSMIT REJECTED RETURNS IS 10/20/14.

4. ALL ELECTRONICALLY FILED ESTATE AND TRUST RETURNS MUST CONSIST OF THE FORM 1041, SCHEDULES K-1, AND ALL RELATED FORMS AND SCHEDULES.

5. ALL ELECTRONICALLY FILED ESTATE AND TRUST RETURNS MUST BE TRANSMITTED TO THE ELECTRONIC MANAGEMENT SYSTEM (EMS) (FRONT END PROCESSOR) AT THE IRS ECC-MEM IN MEMPHIS, TENNESSEE.

6. ALL ELECTRONICALLY FILED ESTATE AND TRUST RETURNS WILL BE PROCESSED AT THE IRS OGDEN SUBMISSION PROCESSING CENTER.

7. SIGNATURE DOCUMENT; FORM 8453-F: REFER TO PUBLICATION 1437 FOR PROCEDURES AND REQUIREMENTS FOR PREPARING AND SUBMITTING FORM 8453-F, INCLUDING A MULTIPLE RETURN LISTING, AND THE ALTERNATIVE ELECTRONIC PIN PROCEDURES.

8. The 1041 electronic mailbox, i.e. *W&I Form 1041 has been discontinued.

9. DATA TRANSMISSION

NOTE:

Effective November 1, 2005, the IRS discontinued the use of analog and ISDN telephone lines to transmit returns (with the exception of dedicated leased lines). Transmission of tax returns will be via the internet and will require encryption. Detailed information about the transmission process is provided in Section B of this publication. The decision to discontinue ISDN and the requirement to encrypt data was widely shared with software developers previously on several occasions.

 

1. IF SIGNIFICANT, MONEY AMOUNT FIELDS MARKED WITH THREE ASTERISKS (***), MUST CONTAIN POSITIVE AMOUNTS.

2. MONEY AMOUNT FIELDS MARKED WITH TWO ASTERISKS (**) MAY ALSO CONTAIN A LITERAL VALUE OF "STMbnn" (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 an "@" or an "*" SIGN ARE THE ONLY FIELDS THAT ARE ALLOWED 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.

9. NOTE: To avoid your transmission and return from rejecting, assure that:

 

1. SCHEDULE C

 

2. SCHEDULE D: FUTURE DEVELOPMENTS!!!!!!!

 

3. SCHEDULE I

 

4. FORM 1041

 

5. FORM 2210-F

 

6. FORM 3468

 

7. FORM 3800

 

8. FORM 4684

 

9. FORM 5884-B

 

10. FORM 6478

 

11. FORM 8275

 

12. FORM 8275R

 

13. FORM 8801

 

14. FORM 8938

 

15. FORM 8941

 

16. SUMMARY RECORD

• Updated the following Reject Codes to reflect 2013 or 2014, as appropriate:

 

• Changes as of August - November 2013.)

 

1. SCHEDULE D

This schedule has been completely revised. Please review new Record Layout in Section C.

2. SCHEDULE I

Page 2 - Replaced Field 0670 with new Field 0661 at the bottom of page 2. Created a new page 3, Moved existing Fields 0671 through 0720 to new page 3.

Deleted Field 0730.

3. SUMMARY RECORD

Added Field 0392 for Schedule I, page 3.

 

1. If duplicate returns were submitted. (Reject Code 128) Totals errors: 10,969 (Last season 4,888)

2. If the following Field(s) of Form 1041 contains a significant entry, then the corresponding Field must contain "STM nn": (Reject Code 308) Total errors: 3,341 (Last season 2,649)

3. The line number (Field #0010) on the Statement Record must be in consecutive ascending numeric sequence starting with one (1) and incremented by one (1) but not exceed fifty (50). (Reject Code 288) Total errors: 1,472 (Last season 1,210)

4. If Form 1041, Page 2, Field #1240 (Foreign Tax Credit) is significant, then Form 1116, Field #1250 must be significant. If multiple Forms 1116 are filed with the return, only one Form 1116 may have data entered in Field #1250. (Reject Code 714) Total errors: 1,437 (Last season 1,622)

5. If a Statement Record is present there must be a corresponding "STM nn" reference. (Reject Code 274) Total errors: 1,224 (Last season 1,565)

6. If a statement reference is used there must be a corresponding statement record. (Reject Code 276) Total errors: 1,196 (Last season 1,470)

7. If the Fiscal Year Ending (Field #0020) is not valid. (Reject Code 194) Total errors: 1194 (Last season 615)

8. Form 1041 cannot be filed before the end of the tax year, i.e. cannot be filed prior to the period entered for Form 1041, Field 0020, (Fiscal Year Ending), except when TRANA, Field 0160 is equal to T. (Reject Code 100) Total errors: 1,181 (Last season 1,354)

9. The Beneficiary's Identifying Number (Field #0180) on the Schedule K-1, Page 1, must be numeric or equal to the literal "FORM 1042S". (Reject Code 174) Total errors: 1134 (Last season 713)

10. Tax periods on 1041 and schedule k-1 don't match or 1041 equals calendar year but k-1 fiscal year fields are significant. (Reject Code 115) Total errors: 1,124 (Last season 1,578)

11. If the Tax Period (Field #0005), Form 1041 is not in the valid format. (Reject Code 102) Total errors: 1,115 (Last season 456)

12. The Name Control (Field #0030) on Form 1041, Page 1, may have a maximum of four characters and a minimum of two characters. Spaces, if applicable, are allowed only in positions three and four. (Reject Code 204) Total errors: 951 (Last season: 937)

13. Form 1116: accompanying statement reference missing (Reject Code 312) Total errors: 830 (Last season: 801)

14. If the return is a short period return (Form 1041 fields 0010, 0020 < twelve months and the Initial Return (Field #0210) and Final Return (Field #0220)) on Form 1041, Page 1 are both blank. (Reject Code 120) Total errors: 777 (Last season: 323)

15. The Street Address (Field #0090) on Form 1041, Page 1, must contain only valid characters. The Street Address (Field #0210) on Schedule K-1 must contain only valid characters. (Reject Code 230) Total errors: 710 (Last season: 90)

16. Date fields must be in valid format and valid range (Reject Code 192) Total errors: 678 (Last season 1,582)

17. E-file does not allow a Tax Period (Field #0005 on Form 1041) of 201307 or greater. (Reject Code 110) Total errors: 660 (Last season 389)

18. Form 1041 and schedule k-1: name line 1 contains invalid characters or 2 consecutive embedded spaces. (Reject Code 212) Total errors: 655 (Last season 1,325)

19. If Form 1041, Field #0270 is greater than zero, then Summary Record Field #0430 must be equal to Field #0270. (Reject Code 655) Total errors: 631 (Last season 546)

20. The zip code on form 1041 and schedule k-1 must be numeric. (Reject Code 256) Total errors: 624 (Last season: 970)

21. Money amount fields marked with 3 asterisks (***) in the record layouts must be numeric and contain only positive money amounts. (Reject Code 272) Total errors: 606 (Last season 643)

22. The State Code (Fields #0230, #0110) on Schedule K-1 must be left justified, and must be valid or equal to ".". It may not be blank.

 

1. Form 1041 (U.S. Income Tax Return for Estates and Trusts)

2. Schedule C (Form 1040) (Profit or Loss From Business)

3. Schedule C-EZ (Form 1040) (Net Profit From Business)

4. Schedule D (Form 1041) (Capital Gains and Losses)

5. Schedule E (Form 1040) (Supplemental Income and Loss)

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

7. Schedule H (Form 1040) (Household Employment Taxes)

8. Schedule I (Form 1041) (Alternative Minimum Tax - Estates and Trusts)

9. Schedule J (Form 1041) (Trust Allocation of an Accumulation Distribution)

10. Schedule K-1 (Form 1041) (Beneficiary's Share of Income, Deduction, Credits)

11. Form 1116 (Foreign Tax Credit)

12. Form 2210 (Underpayment of Estimated Tax by Individuals, Estates and Trusts)

13. Form 2210F (Underpayment of Estimated Tax by Farmers and Fishermen)

14. Form 2439 (Notice to Shareholder of Undistributed Long-Term Capital Gains)

15. Form 3468 (Investment Credit)

16. Form 3800 (General Business Credit)

17. Form 4136 (Credit for Federal Tax Paid on Fuels)

18. Form 4255 (Recapture of Investment Credit)

19. Form 4562 (Depreciation and Amortization)

20. Form 4684 (Casualties and Theft)

21. Form 4797 (Sale of Business Property)

22. Form 4952 (Investment Interest Expense Deduction)

23. Form 4970 (Tax on Accumulation Distribution of Trusts)

24. Form 4972 (Tax on Lump-Sum Distributions)

25. Form 5884 (Work Opportunity Credit, and related Instructions)

26. Form 6198 (At Risk Limitation)

27. Form 6252 (Installment Sale Income)

28. Form 6478 (Credit for Alcohol use as Fuel)

29. Form 6765 (Credit for Increasing Research Activities)

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

31. Form 8082 (Notice of Inconsistent Treatment or Administrative Adjustment Request)

32. Form 8275 (Disclosure Statement)

33. Form 8275-R (Regulatory Disclosure Statement)

34. Form 8582 (Passive Activity Loss Limitation)

35. Form 8582 (Worksheets)

36. Form 8582-CR (Passive Activity Credit Limitations)

37. Form 8586 (Low-Income Housing Credit)

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

39. Form 8801 (Credit for Prior Year Minimum Tax Individuals, Estates and Trusts)

40. Form 8820 (Orphan Drug Credit)

41. Form 8824 (Like Kind Exchanges)

42. Form 8829 (Expenses for Business Use of Your Home)

43. Form 8864 (Biodiesel Fuels Credit)

44. Form 8874 (New Markets Credit)

45. Form 8881 (Credit for Small Employer Pension Plan Startup Costs)

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

47. Form 8886 (Reportable Transaction Disclosure Statement)

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

49. Form 8941 (Credit for Small Employer Health Insurance Premiums)

50. Payment Record Electronic Funds Withdrawal (Direct Debit) Payment Record.

51. Authentication Record

52. Statement ("STMbnn") Statement Records for forms and/or schedules other than Schedule K-1 (Form 1041) or Schedule K-1 in ascending numeric order.

53. Optional Preparer Records

Preparer's Note Election Explanation Regulatory Explanation

Schedule K-1 (Form 1041) Statements (STMb99) -- if applicable, must be transmitted in ascending numeric sequence and immediately follow the Schedule K-1 Record to which they correspond.

Summary Record

 

1. The fiduciary may authorize the U.S. Department of Treasury (through a Treasury Financial Agent) to transfer money (direct debit) from their bank account to the Treasury account. The fiduciary must sign the Jurat on Form 8453-F to authorize the agreement between IRS and their Financial Agent to initiate an EFW (electronic funds withdrawal). The fiduciary must then submit with each electronically filed return a Payment Record form as shown in Section B (Record Layouts).

2. Payments also may be made through the Electronic Federal Payment Posting System (EFPPS) (This method is not part of the electronically filed form 1041 record.) Contact an EFPPS Financial Agent at 800-555-4477 or 800-945-5300 for information.

 

1. All transmission data must be in ASCII format. No binary fields may be transmitted.

2. A transmission session will normally consist of three parts:

 

3. All return records must be in ascending order by Return Sequence Number (RSN).

4. Two four-byte fields (the Record Control Information) must precede each record within a transmission. The first four-byte field is a record Byte Count that will contain a count of the number of bytes within the logical record including the four bytes for the counter itself, four bytes for the Start of Record Sentinel (****), and one byte for the Record Terminus Character (#). The second four-byte field will be the Start of Record Sentinel, which must be four asterisks (****).

5. Every record must have the Record Terminus Character (#) as its last significant byte. Note that provisions have been made to allow for non-significant padding to exist following the Record Terminus Character, i.e., CR or LF may be added after the Record Terminus Character to fill up a physical block size. This is permitted to accommodate all the different computer systems being used to transmit data.

6. The first records on a transmitted file, the TRANA and TRANB Records, contain information regarding the transmitter and file format. These records should be followed by the records comprising the tax returns being transmitted.

7. The end of the logical transmission is signaled by the literal "RECAP". It is followed by the RECAP Record data and the Record Terminus Character (#).

8. The TRANA, TRANB and RECAP records are fixed-length records of 120 bytes each. Any non-significant field should be blank-filled.

9. A tax return will consist of a variable number of fixed length or variable length records. The size and format of the logical record for each page of each schedule, form, etc., are specified in Section 11 Record Layouts.

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

11. Each complete tax return must consist of all logical records pertaining to it in the following sequence:

Form 1041 Page 1-2; Schedules in alphabetical order or in Attachment Sequence Number order as preprinted on the official IRS form; Forms in numerical order or in Attachment Sequence Number order as preprinted on the official IRS form; Authentication Record (unless the paper signature Form 8453-F is used) Statement Records; Summary Record.

12. Schedule, Form, and Statement Records can contain additional sequential Page Records if the record consists of more than one printed page. (Pages are only numbered within a schedule, form, or statement record, not across the return.) All records must appear in the order above with the proper control information. The counts of the schedules and forms must match the counts in the Summary Record or the return will be rejected.

13. The file should be unlabeled (no standard header or trailer records).

14. Each file must contain only complete returns.

15. The page should not be generated if there are no entries on a page record of a schedule or form. A blank page (Record ID Group only) will cause the return to be rejected, except in cases where multiple forms require that one page be present when the other page is present.

a. Alphanumeric Fields - Fixed Format

b. Numeric Fields - Fixed Format

a. Alphanumeric Fields -- Variable Format

 

b. Numeric Fields - Variable Format

 

Leading zeros cannot be dropped from the following:

Date fields, Ratio (percentage) fields, Business Code field of Schedules C and Agricultural Activity Code field of Schedule F.

 

c. Tax Form, Schedule, and Form Records -- Variable Format

d. Statement and Summary Records - Variable Format

 

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 ("#").

 

2. Every logical record must have as its last significant byte the Record Terminus Character ("#").

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).

 

1. Variable Length, unblocked records

2. Variable Length, blocked records

3. Fixed Length, unblocked records

 

4. Files must not contain more than 500 Form 1041 tax returns in a single transmission when using a dial-up connection.

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 record after the Summary Record of a transmitted file is the RECAP Record, which provides a total return count (Field #0030) which is compared to the IRS computer count. The TRANA Record also uniquely identifies each file transmitted. Field #0080 (Transmission Sequence Number) of the record is used for this purpose.

6 A tax return will consist of a variable number of fixed-field records. The size and format of the logical record for each page of each form, schedule etc., are specified in Section 11. In addition, a variable field/record format for Schedule K-1 is acceptable. See details under Variable Length Option.

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).

 

1. Transmission (TRANA and TRANB) Record (REQUIRED)

2. Form 1041 Return (RET) Record Pages 1 and 2 (REQUIRED)

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

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

5. Payment Record

6. Authentication Record

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

8. Preparer Note Explanation

9. Election Explanation

10. Regulatory Explanation

11. Schedule K-1 (Form 1041) Records - must be transmitted in ascending numeric sequence.

12. Schedule K-1 (Form 1041) Statement (Stmb99) Records if applicable, must be transmitted in ascending numeric sequence and must trail the corresponding Schedule K-1.

13. State Record (Optional)

14. Summary Record (REQUIRED)

15. RECAP Record (REQUIRED): The end of a logical transmission will be signaled by the literal "RECAPb" Field #0000 of the Record ID) followed by the RECAP Record data and then the Record Terminus Character.

 

1. Alphanumeric Fields -- Fixed Format

 

2. Numeric Fields -- Fixed Format

 

1. A "V" in the Record Type Indicator will indicate the Variable Format (Field #0100) of the Transmission (TRANA) Record. In this format, the data field is preceded by the applicable field identification number shown in specific record layouts. The field identification number is enclosed within square bracket field delimiters ([ ]).

 

2, The Record Control Information and the Record Terminus Character must remain in Fixed Format. The individual data fields need only contain the significant data (i.e., no leading zeros or trailing blanks).

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.

3. For Variable Length Records the following data field conventions must be followed:

 

1. Left - justify data in field. Do not enter leading blanks. Trailing blanks may be dropped.

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.

 

1. Unsigned numeric fields, leading zeros must be dropped, except for date and percentage fields.

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.

 

Statement and Summary Records -- Fixed Format

 

1. Statement Records are the series of records after Returns, Schedules, Forms and Payment Record (if applicable), and can be used only where the Record Layout specifies "STMbnn". Statement Records are only used WHEN:

 

2. An optional statement (marked with an asterisk `*' sign in the record layout) or a required statement (marked with a commercial at sign `@' in record layout) will contain at least one statement line record if corresponding fields contain significant data, otherwise the fields should contain blanks.

3. All Statement Records must be in Fixed Format.

4. The first 55 characters of a statement record are a combination of specific data and reserved fields. The record begins as: 0136, followed by ****. The total bytes for each line must equal 136.

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

6. The Data Record field begins at position 56 and continues for 80 positions through position 0135. All 80 positions must be populated. The record concludes at position 0136 with the Record Terminus character.

7. Each Statement Record is given a sequential number from 01-96. Statement References 97, 98, and 99 are for Schedules D, J, and K-1, respectively. See Reject Code 296. 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. Each Statement Record may have up to 99 pages and each page may consist of 50 lines per page.

9. The 80 character literal description of data corresponding to any Statement Record within the return, containing non-tabular data (e.g. Field #0380 in Form 1041), 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.

 

• The Name Control consists of up to four alpha and /or numeric characters.

• The ampersand (&) and hyphen (-) are the only special characters allowed in the Name Control.

• The Name Control must have a minimum of two but no more than four characters.

• Note: Do not include "dba" (doing business as) or "fbo" (for benefit of) as part of the Name Control.

 

• Alpha (A - Z)

• Numeric (0-9)

• Hyphen (-)

• Ampersand ( & )

• If the organization name control contains the name of an individual and the words "Trust" and "Fund" are both present; apply the trust name control rules. See item a. below.

• When the organization name contains the name of a corporation and the words "Trust" and "Fund" are both present; apply the corporate name control rules. See item b. below.

 

1. Money amount field (N) -12 characters -11 numeric characters followed by a minus sign (-) to represent a negative amount, or followed by a blank space to represent a positive amount.

 

2. Percentage Fields for Form 1041 and related forms and schedules are 6 numeric characters.

 

3. Zip Code (N) -12 character numeric field, must be left-justified. If using only 5 Zip Code characters, the last 7 remaining digits must be either space/blank or zero-filled. If using only 9 Zip Code characters, the last 3 remaining digits must be space/blank or zero-filled.

4. Other (N) - If present - must be all numeric, right-justified, zero-filled;

 

5. Dates (DT) - M = Month, D = Day, Y = Year (YYYYMM, YYYYDD or YYYYMMDD) If date is not known or covers various dates, the date must be blank filled.

 

1. Special Data Characters - Only the following characters can be used in certain cases: Ampersand (&); Blank () - often shown as "b"; Hyphen (-); Percent (%); Slash (/); (<) Less Than

2. Special Delimiters - Only used to delimit:

 

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

1. Words may be abbreviated, using the standard abbreviations in Section 1, unless the word is a proper name. See item .07 for a more detailed list.

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

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

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

5. For a military overseas address, enter the letters "APO" or "FPO" in the first three leftmost positions of the City Field.

 

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

 

1. Every transmission will be acknowledged by the return of an Acknowledgement File (ACK File) to the transmitter. The Acknowledgement File identifies which returns have been accepted, rejected, or identified as duplicates. The Acknowledgement File will be available from the IRS service center to the Transmitter within two workdays from the original transmission. The Acknowledgement File should be retrieved and reviewed before sending a subsequent transmission containing the same return(s) to avoid unnecessary rejects.

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

 

3. If the transmission is accepted, the Acknowledgement File will contain the following:

 

4. The acknowledgement of a Trust or Estate return is the ACK Record Set. An ACK Record Set consists of one ACK Key Record for an accepted return, or one ACK Key Record followed by up to 12 ACK Error Records for a rejected return.

 

5. Any tax return with an "A" in the Acceptance Reject Code Field has been accepted as a filed tax return and will be processed in the same manner as a return submitted as a paper document. This does not imply that the return will pass all IRS Service Center validity checks or post to the IRS Master File without delays.

6. If an ACK KEY Record contains a "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-digit 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 "999" 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 7. Filers should use this information to resolve reject conditions. When a condition cannot be resolved with the information provided, the filer should contact the e-Help Desk for assistance at (866) 255-0654.

 

1. After the FEPS has verified that the transmitter is an authorized user and after a VALID logon, the following messages are sent from the FEPS back to the transmitter:

 

2. If an Acknowledgment File (Ack File) for a previous transmission of electronic returns or any Communications Error Acknowledgment Files from a previous aborted transmission is ready, it will be transmitted from the FEPS to the filer before any new returns can be transmitted to the Service. Be aware of multiple ACK Files.

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 e-Help Desk 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.

 

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.

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.

1. Example of Accepted Refund Return:

 

1. The valid tax periods for Tax Year 2013 are:

 

2. The Tax Period, Field #0005 in the Return Record is composed of a numeric month and year of the Calendar/Fiscal Year Ending for which the return is being filed. The format is YYYYMM (YY=year and MM=month).