3.12.3. Individual Income Tax Returns

(1) This table shows the fields displayed.

(1) Error Code 001 generates for all returns that are in error status at the end of the 2021 processing year.

(1) Correct coding and transcription errors in displayed fields.

(2) Move the cursor to the bottom of the screen and transmit.

(1) This table shows the fields displayed.

(1) Error Code 002 generates when both of the following exist:

1. The current processing date is more than 38 months after the ending month of a prior-year tax period of the return (Field 01TXP).

2. Return Processing Code "K" is not present in Field 01RPC.

(1) Correct coding and transcription errors and misplaced entries in displayed fields.

(2) Take the following actions when the tax period of the return is correct.

(3) If the tax period of the return is prior to 196212, SSPND 620.

(4) Use the following table to correct the tax period when it is valid on the return and invalid on the screen display:

If the correct tax period is...	Then...
A] The current programmed calendar year,	Delete any entry in Field 01TXP.
B] Other than the current programmed calendar year,	Overlay with the correct information in Field 01TXP. Enter the received date in Field 01RCD when EC 044 displays.

(1) This table shows the fields displayed.

(1) Error Code 003 generates when Check Digits are present, but are not valid for the Primary SSN.

(1) Correct coding and transcription errors and misplaced entries in displayed fields.

(2) If the Primary and Secondary SSNs are reversed take the following actions:

1. Overlay Fields 01PS and 01SS with correct SSNs.

2. Correct Field 01PNC (name control), if necessary.

3. Go to the bottom of the screen and transmit.

(3) Search the return and attachments for a valid P-SSN. If you find it, enter the valid P-SSN in Field 01PS.

(4) Research using CC INOLE, NAMEI, and/or NAMES for a valid P-SSN (if the correct P-SSN can’t be located on the return and attachments), and take the following action:

(1) This table shows the fields displayed.

(1) Error Code 004 generates when the Primary Name Control mismatches the name control on any of the following:

1. The invalid segment.

2. The valid segment, and Name Line 1 is not present.

3. No account is present on the invalid segment and there is either no SSA Name Control or a mismatched SSA Name Control, and CCC X is not present.

(1) Go to the bottom of the screen and transmit to validate.

(2) Correct coding and transcription errors and misplaced entries in displayed fields.

(3) If the name line or name control was edited or transcribed incorrectly, enter the correct information in Field 01PNC and/or Field 01NL1.

(4) For TY95 or prior, enter C in the Clear Field.

(5) Search the return and/or attachments for a different SSN.

1. If a different SSN is found for the primary taxpayer, enter the SSN in Field 01PS.

2. If Form W-7 is attached, see Exhibit 3.12.2-12, Attachment Guide.

3. Refer to (8) through (11) when a different SSN is not found.

(6) Research the secondary SSN, if present, using CC INOLE for a cross-reference to the primary SSN. If a match is found, enter it in Field 01PS.

(7) If EC 004 redisplays, an unpostable condition may still exist. Re-verify entries and refer to the remainder of the correction procedures.

(8) If the Primary NAP Access Indicator is 0 (zero) or 1, and the Name Control is not present, do the following:

1. Enter the Name Control in Field 01PNC.

2. Go to the bottom of the screen and transmit.

(9) If the Primary NAP Access Indicator is 2, research using CC INOLE, NAMEI, NAMES, and/or ENMOD for a valid primary SSN and take the following action:

(10) If the Primary NAP Access Indicator is 3, enter Name Line 1 in Field 01NL1 and name control in Field 01PNC, if not present.

1. After entering the name line and name control or if entries are already present, enter C in the Clear Field.

(11) If the Primary NAP Access Indicator is 8, research using CC INOLE, NAMEI, NAMES, and/or ENMOD for a valid primary SSN and take the following action:

(12) Use the following instructions to make a name control IRS valid.

1. Input CC ENMOD on the invalid Primary SSN (remember to enter the * following the SSN).

2. Enter CC ENREQR to generate the CC IRCHG screen.

3. Ensure that the Doc Code is 63.

4. Enter 1 as the Justification Indicator.

5. Enter "TO VALIDATE NAME CONTROL OF THE PRIMARY TAXPAYER-ERS" in the Remarks field.

6. Re-access the error record.

7. Enter Q in Field 01RPC.

(13) For AUSPC Only- If the return has an ITIN in one of the following ranges:

• 9XX-50-XXXX through 9XX-65-XXXX

• 9XX-70-XXXX through 9XX-88-XXXX

• 9XX-90-XXXX through 9XX-92-XXXX

• 9XX-94-XXXX through 9XX-99-XXXX

(1) This table shows the fields displayed.

(1) Error Code 005 generates when all of the following exist:

1. NAP Access Indicator is I (Primary Name Control/TIN match on the invalid side).

2. RPC O is not present.

3. RPC Q is not present.

(1) Go to the bottom of the screen and transmit to validate.

(2) Correct coding and transcription errors and misplaced entries in displayed fields.

(3) For TY95 or prior, enter C in the Clear Field.

(4) Search the return and attachments for a different Primary SSN.

1. If a different SSN is found for the primary taxpayer, enter the SSN in Field 01PS.

2. If Form W-7 is attached, see Exhibit 3.12.2-12, Attachment Guide.

3. Refer to (8-10) when a different SSN is not found.

(5) If the Primary SSN and/or Name Control are illegible or were entered incorrectly, take the following actions:

1. Overlay Field 01PS, 01NL1 and/or 01PNC with the correct information.

2. Go to the bottom of the screen and transmit to validate.

(6) Research CC INOLE for a new SSA name control.

(7) If research indicates a New SSA Name Control that matches the taxpayer’s Name Control from the return, transmit from the bottom of the screen. If EC 005 redisplays, enter C in the Clear Field.

(8) If the only information on the valid side of the Master File is an SSA Name Control and the information from the return or IDRS research indicates that the taxpayer has previously used a name matching the SSA Name Control on the valid account (when this is the only information available on the valid account), make the taxpayer IRS valid using Command Code IRCHG (see instructions for input in the following (10))

(9) Determine that the taxpayer is the same when all the following items are consistent on both the valid and invalid accounts:

• First name or initial

• Middle name or initial

(10) Make the taxpayer "IRS valid" using CC IRCHG when you can determine that the taxpayer on the invalid side is the same as the taxpayer on the valid side. Use the following instructions to input the account change:

1. Input ENMOD on the invalid Primary SSN (remember to enter the * (asterisk) following the SSN).

2. Enter ENREQR to generate the IRCHG screen.

3. Ensure that the Doc Code is 63.

4. Enter 1 as the Justification Indicator.

5. Enter "TO VALIDATE NAME CONTROL OF THE PRIMARY TAXPAYER-ERS" in the remarks Field

6. Re-access the error record.

7. Enter Q in Field 01RPC.

(11) Research CC NAMEI or NAMES to search for a different SSN when you can determine that the taxpayer on the invalid side is not the same as the taxpayer on the valid side. Take one of the following actions:

1. Enter the SSN in Field 01PS, if found.

2. Enter O in Field 01RPC (for TY96 and later) and enter Y in Field 01CCC (for TY18 and later) if no new SSN is found or when there are inconsistencies (i.e., does not meet matching criteria between the entity information on the valid and invalid sides of the account).

   Exception: If there is an indication that the taxpayer is Amish or Mennonite and the taxpayer has an IRSN (temporary TIN), do not enter RPC O. Enter B in Field 01RPC instead. If EC 005 redisplays, enter C in the Clear Field.

(12) If Field 01PS is an IRSN, enter O in Field 01RPC (for TY96 and later) and Y in Field 01CCC (for TY18 and later).

(13) If the return has a valid ITIN in one of the following ranges, enter Q in Field 01RPC.

• 9XX-50-XXXX through 9XX-65-XXXX

• 9XX-70-XXXX through 9XX-88-XXXX

• 9XX-90-XXXX through 9XX-92-XXXX

• 9XX-94-XXXX through 9XX-99-XXXX

(1) This table shows the fields displayed.

(1) Error Code 006 generates when all of the following exist.

1. The NAP EIF Response Indicator is D or N.

2. The entity is not long.

3. The EIF didn’t bypass ERS.

(1) Correct coding and transcription errors and misplaced entries in displayed fields.

(2) Enter C in the Clear Field if the return is a "DUMMY" Form 1040 with Form 5329 attached.

(3) Verify from the return and/or attachments that the taxpayer entered the primary SSN correctly. If a valid primary SSN cannot be found, research CC INOLE, NAMEI, and/or NAMES for a valid P-SSN and take the following action:

(4) If the long entity is not transcribed, enter it from the return.

(5) If the address on the return is missing or incomplete, search the return and attachments for the address. Enter the long entity if you find the complete address.

(6) If you cannot find the address in the return or attachments, research with CC INOLE and take the following action:

(7) If the address is present on the screen, compare the address to the one on the return, Make any necessary corrections, drop to the bottom of the screen and transmit.

(1) This table shows the fields displayed.

(1) Error Code 007 generates when all the following exist:

1. Account is present at Master File.

2. Address information does not match the EIF or NAP files.

3. Entity was not Long or Intermediate.

(1) Correct coding and transcription errors and misplaced entries in displayed fields.

(2) Search the return and/or attachments for the correct address and take the following action:

(1) This table shows the fields displayed.

(1) Error Code 008 generates when the entity is not long and the previous filing status (FS) on EIF/NAP is either:

1. 1, 3, 4, 5, or 7 and the filing status is input as 2.

2. 2 and the filing status is input as 1, 3, 4, 5, or 7.

(1) Correct all coding and transcription errors and misplaced entries in displayed fields.

(2) Enter C in the Clear Field if the return is a prior-year return.

(3) Verify that the filing status code is correct as transcribed, and see the following table:

(4) Take the following actions when the SSN is incorrect:

1. Overlay Field 01PS with correct SSN.

2. Enter the Name Control in Field 01PNC (if check digits are present).

(5) Enter the Name Control in Field 01PNC when Check Digits are entered incorrectly or are illegible. Never enter or correct Check Digits.

(6) Research INOLE and/or ENMOD when the correct filing status cannot be determined from the return or attachments.

(7) If you are unable to determine the correct filing status through research, SSPND 211 and complete Form 6001, Letter 12C Correspondence Action Sheet, with paragraph F for Form 5129.

(1) This table shows the fields displayed.

(1) Error Code 009 generates when both of the following exist:

1. Entity is short or intermediate.

2. Check Digits/Name Control (Field 01PNC) is blank.

(1) Enter the Name Control in Field 01PNC. Refer to IRM 3.12.2.4.3.1.2, Name Control.

(1) This table shows the fields displayed.

(1) Error Code 010 generates when any of the following exist:

1. The Secondary SSN is missing and position 2 of Field 01EXC is 1.

2. SSN(s) are missing for dependents claimed as exemptions and Field 02DTR is 0 (zero).

3. SSN(s) are missing for dependents claimed for Child and Dependent Care (Form 2441, Child and Dependent Care Expenses) and Field 21CSR is 0 (zero).

4. SSN(s) are missing for dependents claimed for EIC (Schedule EIC) and Field 43ESR is 0 (zero).

(2) Error Code 010 generates when the number of dependent SSNs present (Fields 01DS1-01DS4) exceeds the number of dependents exemptions claimed in Field 01EXC, positions 3 through 8.

(1) Correct coding and transcription errors and misplaced entries on fields displayed.

1. Use Field 01EXC to correct Code & Edit and transcription errors only.

2. Use Field 94EXV to disallow dependents.

(2) When EC 010 generates all missing SSN conditions will be displayed for the Secondary, Dependent, Child and Dependent Care Credit, and/or EIC SSNs. Ensure all invalid conditions have been addressed before entering Field 94EXV.

(3) If Form W-7 is present, see Exhibit 3.12.2-12, Attachment Guide.

(4) Use the information from page 1, Form 1040, to help perfect information (SSNs and/or name controls) on all forms, schedules, and attachments and vice versa. If a dependent on page 1, Form 1040, can be determined to be the same person listed on any form, schedule, or attachment (i.e., same name), then correct the dependent/qualifying child based on the name found and vice versa.

(5) When a Dependent SSN, Child and Dependent Care Credit SSN, or EIC Child SSN was deleted in EC 013, enter the number of allowable dependents in Field 94EXV. When EC 250 generates, assign TPNC 705 (TY17 and prior, TPNC 605).

(6) FOR AUSPC ONLY- follow the instructions in the table below:

(1) Field 94EXV is for ERS input only. All of the following conditions apply to Field 94EXV:

1. Must be entered as all numeric.

2. Will display as blank until an entry is made.

3. All eight positions must be accounted for and entered.

4. The number of allowable dependents must be entered in the appropriate positions.

(2) Use Field 94EXV when the taxpayer fails to provide a valid SSN/ITIN/ATIN (without a valid reason) for any of the following:

• Self

• Spouse

• Dependent(s)

(3) Enter 0 (zero) in the first position of Field 94EXV to disallow the exemption for the primary taxpayer if:

• RPC O or DSI 1 is present, and other entries are made in Field 94EXV.

• The primary taxpayer was disallowed in EC 004 or 005.

(4) Enter 0 (zero) in the second position of Field 94EXV to disallow the exemption for the secondary taxpayer per the Secondary SSN instructions in IRM 3.12.3.4.1.5.

(5) A child does not have to be claimed as an exemption to qualify for Child and Dependent Care Credit or to be a qualifying EIC Child. Exemptions are not involved in the computation of Child and Dependent Care Credit or EIC. Enter C in the Clear Field when the taxpayer does not claim an exemption for the dependent(s) (Field 01EXC) but claims Child Care Credit and/or EIC.

(1) The secondary taxpayer must have a valid SSN/Name Control to qualify for their exemption and the Earned Income Credit.

(2) The Secondary SSN (Field 01SS) is required to process the return when any of the following are present:

1. The Primary taxpayer is deceased, and it is a joint return.

2. Form 4137 tax is being paid for the secondary taxpayer.

3. Form 5329 is filed for the secondary taxpayer.

4. Form 8606 is filed for the secondary taxpayer.

5. Form 8919 tax is being paid for the secondary taxpayer (TY07 and later).

6. Form 8941 is being filed and unable to determine who is filing the form (TY14 and later).

7. Schedule H is filed for the secondary taxpayer.

8. Self-Employment (SE) Tax is being paid for the secondary taxpayer.

(3) If the Secondary SSN is missing because the taxpayer indicates Amish, Mennonite or Form 4029:

1. Enter 1 in the second position of Field 94EXV.

2. Enter B in Field 01RPC, if EIC is claimed.

3. GTSEC 01 and enter J in Field 01CCC.

(4) When the Secondary SSN is missing, search the return and attachments to find the Secondary SSN.

(5) If the Secondary SSN cannot be found on the return or attachments, research CC INOLE using the Primary’s SSN. If found, enter the Secondary SSN in Field 01SS.

(6) If the Secondary SSN is not found using the Primary SSN, research using CC NAMEI and/or NAMES for the Secondary taxpayer. Take the following action to correct Field 01SS:

(7) If the FSC is 4 or 7 and the taxpayer takes an exemption for a spouse, use the following procedures:

(1) If a dependent SSN is missing because of Amish, Mennonite, or Form 4029, enter the number of allowable dependents (1-4) in Field 02DTR (Dependent SSN Not Required).

(2) When any dependent claimed has a missing SSN, search the return and attachments for a valid SSN and take the following action:

(3) If a dependent SSN is missing and taxpayer notes "Pending Adoption", and /or Form W-7A, Application for IRS Adoption TIN is attached or "Detached Form W-7" is edited in the margin, see IRM 3.12.2.4.3.18 (7).

(1) If the Child and Dependent Care Credit SSN is missing because of Amish, Mennonite, or Form 4029, enter 1, 2 or 3 in the Child Care SSN Not Required Field (21CSR) as follows:

1. Enter 1 in Field 21CSR if Child and Dependent Care SSN 1 is not required.

2. Enter 2 in Field 21CSR if Child and Dependent Care SSN 2 is not required.

3. Enter 3 in Field 21CSR if neither Child Care SSN is required.

(2) Search the return and attachments for a valid Child and Dependent Care Credit SSN and take the following action:

(3) Error Code 010 will generate when Field 94EXV positions 3-8 are 0 (zero) and the children claimed for Child and Dependent Care Credit with missing SSNs are not the same children claimed as dependents. If Field 94EXV is correct, enter C in the Clear Field.

(1) Search the return and attachments for a valid EIC Child SSN and take the following action:

(2) Error Code 010 will generate when Field 94EXV positions 3-8 are 0 (zero) and the children claimed for EIC Credit with missing SSNs are not the same children claimed as dependents. If Field 94EXV is correct, enter C in the Clear Field.

(1) TY17 and prior, if the number of dependent names/SSNs exceeds the number of exemptions in positions 3-8, determine the taxpayer’s intent by comparing the entries in the exemptions area and the amount claimed on line 42, Form 1040 (line 26, Form 1040A). If it appears the taxpayer did not intend to include the exemption, enter the number of exemptions in positions 1-8 in Field 94EXV to equal the amount the taxpayer is claiming for the exemption.
Example: TY17, line 6c has 3 dependents listed and the exemption amount total on line 42 of Form 1040 equals $12,150 (1 exemption for the primary taxpayer and 2 for the dependents).
Field 01EXC = 10300000
Field 94EXV = 10200000
Note: If the taxpayer has both valid and invalid dependent names/TINs listed and one or more dependents were not claimed, assume that the unclaimed dependent(s) are the dependents with invalid names/TINs where possible.

(2) For TY96 and later - Before entering Field 94EXV, make sure all invalid conditions have been addressed. When EC 010 generates, all invalid SSN conditions will be displayed for missing Secondary, Dependent, Child and Dependent Care Credit, or EIC SSNs.

(3) TY95 and prior - Ensure that the exemptions transcribed in Field 01EXC were entered correctly and then enter the exemptions in Field 01EXC in Field 94EXV.

(1) This table shows the fields displayed.

(1) Error Code 011 generates when the NAP Access Indicator and/or the NAP Response Record is not received. A blank in the NAP Request/Response Record means there is a time out situation and "X" means there is a real time problem. This may cause any of the following:

1. Both the Primary NAP Access Indicator and NAP Response Indicator are blank, or the NAP Access Indicator only contains "X".

2. A Secondary SSN is present, the Secondary SSN NAP Access Indicator and NAP Response Indicator are blank, or "X" and the NAP Access Indicator only contains "X."

3. A Dependent SSN is present, the Dependent SSN NAP Access Indicator and NAP Response Indicator is blank, or NAP Access Indicator only contains "X."

4. A Child and Dependent Care Credit Child SSN is present, the Child and Dependent Care Credit Child NAP Access Indicator and NAP Response Indicator are blank, or the NAP Access Indicator only contains "X".

5. An EIC Child SSN is present, the EIC Child NAP Access Indicator is blank and the corresponding NAP Response Indicator is also blank, or the NAP Access Indicator only contains "X".

6. NAP date of birth is not all numeric.

(2) If Fields ERSRI> and/or DEPRI> do not display a 1, AVS validation is not responding.

(1) Review all correction procedures before taking any action.

(2) Go to the bottom of the screen and transmit.

(3) Correct coding and transcription errors and misplaced entries in displayed fields.

(4) Do not enter C in Clear Field unless instructed. This will cause the record to leave ERS without Name Control/SSN validation, and may cause an unpostable condition.

(5) If Fields ERSRI> and/or DEPRI> do not display a 1, AVS validation is not responding. SSPND 492 and notify your manager or work leader immediately. Using the Clear Field will not send the return to AVS for validation.

(6) If Error Code 011 redisplays and Field 01PYB>, 01SYB>, 01YB1>, 01YB2>, 01YB3>, or 01YB4> includes a non-numeric character, enter C in the Clear Field.

(7) If Error Code 011 redisplays, Field ERSRI> and/or DEPRI> displays with a "1" NAP is down, SSPND 800 to temporarily delay processing (see note).

(1) Field ERSRI> is a computer-generated field which indicates to ERS whether revalidation is necessary on the primary SSN.

(1) Field DEPRI> is a computer-generated field which indicates to ERS whether SSN revalidation is necessary for Secondary taxpayer, dependents, or dependents claimed on Schedule EIC and Child Care Credit.

(1) Field AVSRI> is a computer-generated field which indicates to ERS whether AVS revalidation is necessary.

(1) Field EIFAI> is an indicator which signifies whether the Entity Index File has been accessed and the status of the account related to name control, address information, and filing status code.

(1) Return due date computer (e.g., 20230418)

(1) Primary NAP extension due date when an approved extension (TC 460) is present (e.g., 20231016)

(2) FSC 2, and PNEXT> and SNEXT> have different dates, ERS programming will use the latest date.

(1) Secondary NAP extension due date when an approved extension (TC 460) is present (e.g., 20231016).

(2) FSC 2, and PNEXT> and SNEXT> have different dates, ERS programming will use the latest date.

(1) This table shows the fields displayed.

(1) Error Code 012 generates when Field 94EXV is blank, and any of the following exist:

1. The Secondary(Spouse) NAP Access Indicator is 2 or 9, and RPC E is not present.

2. At least 1 Dependent’s National Account Profile (NAP) Access Indicator is 2 or 9.

3. At least 1 Child and Dependent Care dependent (Form 2441) has a NAP Access Indicator of 2 or 9.

4. At least 1 EIC child (Schedule EIC) has a NAP Access Indicator of 2 or 9.

5. The MeF Imperfect Return Indicator (1) is present in Field MEFII>.

   Note: The 1 indicates MeF may have accepted the tax return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(2) The NAP contains entity information relating to Social Security Numbers and the Name Controls that belong to those SSNs. If the Name Control does not match the SSN, Error Code 012 will generate for correction. There is a validation process that takes place after the information is entered in ISRP.

(1) Go to the bottom of the screen and transmit.

(2) Correct coding and transcription errors and misplaced entries in displayed fields.

1. Use Field 01EXC to correct Code & Edit and transcription errors only.

2. Use Field 94EXV when disallowing a dependent/exemption.

   Note: Field 94EXV Exemption Verified Field is for ERS Input only. It is to be used when the taxpayer has failed to provide a valid SSN/ITIN/ATIN for themselves, their spouse or dependents. Field 94EXV will be invalid if the entry is other than blank or numeric. When entering data in Field 94EXV, all eight positions must be entered.

Reminder: When disallowing an exemption, other error codes may generate because of changes in the amount of Taxable Income, Total Tax and/or credits claimed.

Exception: Beginning in TY18, there is no longer a monetary value associated with exemptions. However, the requirement for all persons listed on the tax return to have a valid TIN remains.

(3) Use the information from page 1, Form 1040 to help perfect information (SSNs and/or name controls) on all forms, schedules, and attachments and vice versa. If a dependent on page 1, Form 1040, can be determined to be the same person listed on any form, schedule, or attachment (i.e., same name), then correct the dependent/qualifying child based on the name found and vice versa.

(4) FOR AUSPC ONLY- If the return has an ITIN in one of the following ranges:

• 9XX-50-XXXX through 9XX-65-XXXX

• 9XX-70-XXXX through 9XX-88-XXXX

• 9XX-90-XXXX through 9XX-92-XXXX

• 9XX-94-XXXX through 9XX-99-XXXX