IRM 3.11.27 — EPMF Return Processing Form 5500-EZ

# Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis Section 27. EPMF Return Processing Form 5500-EZ 3.11.27 EPMF Return Processing Form 5500-EZ Manual Transmittal September 04, 2025 Purpose (1) This transmits revised IRM 3.11.27, Returns and Documents Analysis, EPMF Return Processing Form 5500-EZ. Material Changes (1) IRM 3.11.27.1.1, IPU 25U3426 issued 06-23-2025 - Added Background. (2) IRM 3.11.27.1.2, IPU 25U3426 issued 06-23-2025 - Added Authority. (3) IRM 3.11.27.1.3, IPU 25U3426 issued 06-23-2025 - Updated title to Roles and Responsibilities. (4) IRM 3.11.27.1.4, IPU 25U3426 issued 06-23-2025 - Added Program Management and Review. (5) IRM 3.11.27.1.5, IPU 25U3426 issued 06-23-2025 - Added Program Controls. (6) IRM 3.11.27.1.6, IPU 25U3426 issued 06-23-2025 - Added Terms and Acronyms. (7) IRM 3.11.27.1.7, IPU 25U3426 issued 06-23-2025 - Added Related Resources. (8) Various grammatical, editorial, dates, and link corrections throughout. Effect on Other Documents This supersedes IRM 3.11.27 dated December 27, 2024. This IRM incorporates IRM Procedural Updates (IPU) - 25U3426 issued June 23, 2025. Audience Taxpayer Services (TS) Submission Processing Document Perfection, Error Resolution and Rejects Effective Date (01-01-2026) Virginia E. Puddister Acting Director of Shared Services Tax Exempt and Government Entities

# Program Scope and Objectives

3.11.27.1 (01-01-2025) Program Scope and Objectives Purpose: The Submission Processing Code and Edit (C&E), Error Resolution System (ERS), and Reject functions use this IRM. Other IRMs for processing Employee Plan (EP) Returns may cite this IRM. The Ogden Campus is the central processing center for Form 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan. Route unprocessed Form 5500-EZ received in other Campuses or field offices to the Ogden Submission Processing Campus. See IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting, and Sorting. Audience - Employee Plan Code and Edit and Error Resolution Tax Examining Clerks at the Ogden Campus are the primary audiences for this IRM. Policy Owner - The Director, Tax Exempt and Government Entities (TE/GE), and Business Systems Planning (BSP). Program Owner - Submission Processing Programs and Oversight (SPP&O). Stakeholders - Employee Plan Headquarters who rely on review and editing of employee plan returns. IRM 3.11.27 provides instructions for processing Form 5500-EZ in the Ogden Submission Processing Campus C&E, ERS, and Reject functions.

# Background

3.11.27.1.1 (06-23-2025) Background This IRM includes instructions for Code & Edit and Error Resolution System for editing and processing EPMF Return Processing Form 5500-EZ.

# Authority

3.11.27.1.2 (06-23-2025) Authority All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.

# Roles and Responsibilities

3.11.27.1.3 (06-23-2025) Roles and Responsibilities Provide instructions for C&E processing using IRM 3.11.27.5, Perfecting of Form 5500-EZ, through IRM 3.11.27.7.30, Signature. Provide instructions for ERS and Rejects processing using IRM 3.11.27.8, Error Resolution, through IRM 3.11.27.18.15.2, Error Code 708 Correction Procedures.

# Program Management and Review

3.11.27.1.4 (06-23-2025) Program Management and Review Program volumes and hours are located in Business Objects (BO). Management can access and organize Crystal reports, Web Intelligence documents and other objects. Information can be viewed in a web browser and exported to other business applications, such as Microsoft Excel or PDF. By using analytic tools the business can explore information in detail. Embedded Quality Submission Processing (EQSP) program. Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

# Program Controls

3.11.27.1.5 (06-23-2025) Program Controls Embedded Quality Submission Processing (EQSP) program. Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

# Terms and Acronyms

3.11.27.1.6 (06-23-2025) Terms and Acronyms Common terms and acronyms are found throughout the IRM. Terms Acronyms Business Systems Planning BSP Check Digit CD Code & Edit C&E Employee Plan EP Employee Plan Master File EPMF Error Resolution System ERS Internal Revenue Service IRS Name Control NC Operations Assistance Requests OAR Submission Processing Programs and Oversight SPP&O Tax Exempt/Government Entities TE/GE Taxpayer Advocate Service TAS Taxpayer Services TS

# Related Resources

3.11.27.1.7 (06-23-2025) Related Resources In addition to IRM 3.11.27, Returns and Documents Analysis, EPMF Return Processing Form 5500-EZ, EPMF tax examiners will refer to resources available to them, including but not limited to: IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy IRM 2.3, IDRS Terminal Responses IRM 3.12.38, Error Resolution, BMF General Instructions IRM 13.1.19, Taxpayer Advocate Service, Taxpayer Advocate Case Procedures, Advocating With Operations Assistance Requests IRM 25.30.7, Service Level Agreements, Service Level Agreement between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service

# Taxpayer Advocate Service (TAS)

3.11.27.2 (01-01-2025) Taxpayer Advocate Service (TAS) The TAS is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers' rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven't been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.

# TAS Service Level Agreements (SLAs)

3.11.27.3 (01-01-2025) TAS Service Level Agreements (SLAs) The National Taxpayer Advocate (NTA) reached agreements with the Commissioners or Chiefs of the Taxpayer Services (TS) Division, Small Business & Self-Employed (SB/SE) Division, Tax Exempt & Government Entities (TE/GE) Division, Criminal Investigation (CI), Independent Office of Appeals and Large Business and International Division (LB&I) Divisions. This Service Level Agreement (SLA) outlines the procedures and responsibilities for the processing of Taxpayer Advocate Service (TAS) casework when either the statutory or the delegated authority to complete case transactions is outside TAS. The TAS SLA: Contains basic requirements for handling TAS-referred cases. Includes specific actions to take on TAS referrals and specific time frames for completing those actions. Find the SLA in IRM 25.30.7, Service Level Agreement between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service. Procedures are in IRM 13, Taxpayer Advocate Service.

# Operations Assistance Requests (OAR)

3.11.27.3.1 (01-01-2025) Operations Assistance Requests (OAR) The TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the TS Division or the TE/GE Division, to affect their solution of the taxpayer's problem. For more information, refer to IRM 13.1.19, Advocating With Operations Assistance Requests (OARs). For cases requiring an OAR: TAS will complete Form 12412 and forward the case to the Operating Division Liaison using Form 3210, Document Transmittal. Note: Refer to Document 12990, IRS Records Control Schedules (RCS) 29, Item 91 for the National Archives and Records Administration (NARA) approved Form 3210, Document Transmittal retention and disposition requirement. The Operating Division Liaison will review the case, assign it to the appropriate area, and monitor the case through its conclusion. Make every effort to acknowledge and resolve the requested OAR actions within the SLA time frames as listed on Form 12412. EXPEDITE PROCESSING •When TAS requests expedite processing, the Operating Division (OD) or Functional Liaison acknowledges receipt within one (1) day of receipt of the OAR involving any TAS case that has EXPEDITE notated under the Criteria Code in the Criteria Code box on the Form 12412 by using Form 3210, secure e-mail, facsimile, or by telephone to acknowledge receipt and to provide the name and phone number of the IRS employee assigned to work the case. •The OD/Functional Liaison will provide, within three workdays of acknowledging receipt of the OAR, a decision on whether or not they will provide the relief requested. The decision will be in writing and hand delivered or delivered by facsimile or secure email to the TAS Case Advocate. NON-EXPEDITE PROCESSING •If TAS does not request expedite processing, the OD/Functional Liaison will both acknowledge receipt and provide the name and phone number of the IRS employee assigned to work the case within three (3) workdays of receipt of a non-expedited TAS OAR by using Form 3210, secure email, facsimile, or by telephone. If necessary, the assigned employee (employee assigned to work the OAR case)/manager may contact the TAS employee and negotiate the completion date for resolving the OAR actions. Assigned employee: If you cannot resolve a taxpayer's case within the requested time frame or by a negotiated extension date, immediately notify your manager. Assigned manager/employee: Work with the TAS contact listed on Form 12412 to agree on time frames based on the case's facts and circumstances. Assigned manager/employee: Discuss the findings and final case disposition recommendation with the appropriate TAS contact. The TAS contact communicates the final decision on the case to the taxpayer. However, you may also notify the taxpayer of the decision. Assigned employee/manager: If you and the TAS contact cannot agree on how to resolve the taxpayer's problem, elevate the disagreement to your manager. The TAS employee will also elevate this disagreement to their manager who will discuss it with the appropriate Operating Division manager. Upon case resolution, the TE/GE employee to whom the OAR was assigned completes section VI of Form 12412 and returns it to the TAS case advocate. The Form 12412 must be returned within three (3) workdays from the date that all actions are complete and transactions posted. For more detailed information, refer to IRM 13, Taxpayer Advocate Service.

# CADE 2

3.11.27.4 (01-01-2024) CADE 2 The Customer Account Data Engine (CADE) 2 Program Office in Headquarters has the primary goal of implementing a single, modernized programming solution that provides daily processing of taxpayer accounts. The overall goal of the CADE 2 program is to modernize the Individual Master File (IMF) software and data. See CADE 2 Modernization Initiative for more information. The BMF, EO and EPMF campus cycles are: Campus Cycle: Thursday - Wednesday. Master File Processing: Friday - Thursday. Notice Review: Saturday - Monday (8+ days). BMF, EO, and EPMF transaction posting timeframes are: Transactions are viewable using CFOL command codes on Saturday following the weekly Master File processing run on Thursday. Note: With the acceleration of the Integrated Data Retrieval System (IDRS) weekly analysis occurring the weekend directly after the Master File processing on Thursday, transactions post instead of being in pending status on Monday. Cycle posting dates reflect a format of YYYYCCDD. YYYY indicates the year. CC indicates the posting cycle. For IMF transactions, the values for DD are: 01 = Friday 02 = Monday 03 = Tuesday 04 = Wednesday 05 = Thursday Note: BMF, EO, and EPMF cycle posting dates on BMFOL continue to reflect YYYYCC. YYYY indicates the year. CC indicates the posting cycle. BMF cycle posting dates in TXMOD reflect a format of YYYYCCDD. The DD value is 08.

# Perfecting of Form 5500-EZ

3.11.27.5 (01-01-2023) Perfecting of Form 5500-EZ When editing Form 5500-EZ, follow these instructions. If they conflict with the form-specific instructions, follow the form-specific instructions. Perfect the "Must Enter" entity information (Name, Address, Employer Identification Number (EIN), Plan Number, Tax Period and Received Date). Do not correspond to the filer for missing information on Form 5500–EZ. Perfect the lines to be transcribed (T-lines) on the return as indicated by a "T" on the exhibit for the form to be edited as follows: "X" the T-line if the taxpayer has crossed out the wording and replaced it with wording with a different meaning from the wording on the return. "X" any line and edit or add the entry on the correct T-line if the wording is crossed out and replaced with wording that is on a T-line. Recompute a "Total" T-line if all of the lines above it are also T-lines, and at least one (or more) dollar entry is edited or deleted ("X" ed). A dollar entry is a positive or negative dollar amount. C&E no longer needs to edit dollars and cents. Do not edit brackets or parentheses around amounts clearly indicated to be negative with a bracket or a minus (-) sign. A true negative entry means that, through computation or perfection, the result or entry is actually negative. A blank indicates either: No entry of any kind in a dollar or question line. You cannot perfect the line from an attachment.

# Edit Marks

3.11.27.5.1 (01-01-2025) Edit Marks Place edit marks on the return for transcription to the Automated Data Processing (ADP) System through Integrated Submission and Remittance Processing (ISRP). C&E must edit in red pencil/pen. Other areas may edit in brown, orange, purple, or green pencil/pen. Edit only items to be transcribed except where specific instructions require editing of a non-transcribed item. Leave lines blank if the entry would be a zero amount unless otherwise instructed. Never obliterate, alter, or erase the original entry on a return when deleting or correcting an entry. Always carefully ensure that the original entry remains legible. Perfected entries provide a legible "edit trail" for anyone who may work with the return later. For a description of specific edit marks, see the table below: Edit Mark Description Arrow Indicates the correct placement of a misplaced entry. Use an arrow if the misplaced item is close to the correct line and there is no question where the entry belongs. Note: Use a double arrow if identifying the same figure for transcription in two different places (along with any required transcription data between the two arrows). Bracket/Parentheses Indicates a negative numeric amount (e.g., [ ] or ( ), etc). Check Mark Indicates a manually math verified and correct entry. Circle Used to indicate not to transcribe an entry. Used to delete Entity data or a Received Date. Note: If the taxpayer circles an entry, edit the entry. Edit Marks Made by Other IRS Functions Do not re-edit marks entered by other areas, such as Collection or Accounts Management, except to place the marks in the correct area. Rocker Indicates the amount paid when drawn under a remittance amount. Underline Indicates an entry for transcription (e.g., Name Control, Tax period, etc.). Vertical Line or Decimal Point Indicates the separation of dollar and cents if the taxpayer made no distinction. Zero, Dash, None, or N/A ZERO, DASH, NONE or N/A are considered valid entries except when specific instructions require editing of an entry. % or c/o Indicates an in-care-of name for transcription. //$ Use the //$ in the entity area to identify the beginning and ending of a foreign country code. Example: Edit "/EI/$" for Ireland and "/GM/$" for Germany. X or / Use the X to delete tax data or to indicate not to transcribe an item. Use a / when deleting a form or schedule not being transcribed.

# Attachments to Form 5500-EZ

3.11.27.5.2 (01-01-2025) Attachments to Form 5500-EZ Always perfect the return from a supporting attachment, unless otherwise stated. When the filer submits an EXACT duplicate of the return, e.g., page 1 has the same information on both returns (Plan Number, Tax Period, Name, Address) and line items have the same money amounts, "X" the duplicate pages. Leave documents attached unless the Attachment Routing Guide instructs you otherwise. See routing chart below. Detach only original documents (e.g., documents that have an original signature or documents that are not marked "copy" or attached to supplement or support the return) by doing the following: Notate on the document "detached from Form 5500-EZ." Edit the Received Date of the return on the detached document. Route or perfect the return from which you separated the attachment. Always verify the IRS Received Date with the postmark date on the attached envelope. If the IRS Received Date is missing, edit the postmark date from the envelope on the detached document before routing. Note: If the postmark date is earlier than the IRS received date, edit the postmark date on the return. Form Routing Chart If Then Form 2848, Power of Attorney and Declaration of Representative, is attached, do the following: Edit the taxpayer's name and EIN on Form 2848, if missing. Edit the Received Date on Form 2848. Route Form 2848 to the CAF unit. Edit the action trail on the left of the tax return (e.g., Form 2848 detached). the following forms are attached, Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plans Form 4461-C, Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans route to: Internal Revenue Service ATTN: Pre-Approved Plans Coordinator Room 6-403, Group 7521 PO Box 2508 Cincinnati, OH 45201-2508 Form 5306, Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA), is attached detach and forward to EP Opinion Letters at the address below. Internal Revenue Service ATTN: EP Opinion Letters TE/GE Stop 31A Team 105 PO Box 12192 Covington, KY 41012-0192 Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business, is attached, detach if an application for determination with an original signature is attached to a return and send to the address below. If it's a copy, leave the application attached to the return: Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192 Form 5308, Request for Change in Plan/Trust Year, is attached, do the following: If an approved Form 5308, leave it attached. If an original Form 5308 with neither approval nor disapproval, detach and send to EP Technical. Internal Revenue Service ATTN: EP Letter Rulings TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192 copy of Form 5500–EZ that is not an exact duplicate, is attached, circle Copy and process Form 5500–EZ. the filer has attached a statement that meets Reasonable Cause to Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, do the following: Edit CCC "R" . Route a copy of the return and attachments to EP Accounts for reconsideration. Form 8821, Tax Information Authorization, is attached, do the following: Edit the taxpayer's name and EIN on Form 8821, if missing. Edit the Received Date on form. Route Form 8821 to the CAF unit. Edit the action trail on the left of the tax return (e.g., Form 8821 detached). Form 8822-B, Change of Address or Responsible Party - Business, is attached, detach and route to EP Entity, M/S 6273. Technical Letters are attached, route to EP Accounts Unit M/S 6270. either of the following notices is attached to an unnumbered return and Entity has not cleared the CP, CP403, Form 5500 or 5500-SF, First Delinquency Notice CP406, Form 5500, Second Delinquency Notice attach the CP to the front of the return and pull the return to be routed to EP Entity, M/S 6273. Note: If the notice is an undeliverable, route to EP Entity, M/S 6273 . the filer writes on the top of the return the following or similar wording Appendix A - Revenue Procedure 2014–32 Transmittal Schedule OMB 1545–0956 Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief move Appendix A to the back of the form and continue processing. Do not edit CCC's R and/or V. Form 14704, Transmittal Schedule - Form 5500-EZ Delinquent Filer Penalty Relief Program (Revenue Procedure 2015-32) or submitted under Rev. Proc. 2015-32, do the following: If entity stamp is present, move Form 14704 to the back and continue processing. Do not remove or edit CCC R and/or V. If entity stamp is not present, route the entire package to EP Entity, M/S 6273. Note: Form 5300, Form 5307, Form 5310, and Form 5316 are filed only on Pay.gov and has no forwarding address. If any attachments to Form 5500-EZ provide a reasonable cause statement from the filer for filing late or if Form 3198-A, TE/GE Special Handling Notice, indicates not to assess a late filing penalty, always edit a CCC "R" . Do Not route to EP Accounts.

# Researching a Form 5500-EZ

3.11.27.5.3 (01-01-2023) Researching a Form 5500-EZ Use Form 12837, Document Perfection IMF/BMF Research Request Form, to request research when instructed. Use these IDRS Command Codes for research. For additional information, IRM 2.3.64, Command Code EMFOL; IRM 2.3.47, Command Codes INOLE, EOGEN, and SPARQ; IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP; and IRM 2.3.11, Command Codes TXMOD and SUMRY. EMFOLE EMFOLI EMFOLT EMFOLP ENMOD INOLES NAMEE/NAMEB SUMRY

# Routing to Other Functions

3.11.27.5.4 (01-01-2023) Routing to Other Functions Route to another campus function (e.g., Error Resolution (ERS)/Rejects, OAMC, R&C Entity): If Then unnumbered, Perfect the return as completely as possible. Pull the return from the batch and route to the appropriate area per local procedures. numbered, Leave the document in the batch. Perfect only the entity information. Attach Form 4227, Intra-SC Reject or Routing Slip. Edit the appropriate Action Codes for Form 5500-EZ. See IRM 3.11.27.5.4.1, Using Routing Form 4227, for Form 4227 procedures.

# Using Routing Form 4227

3.11.27.5.4.1 (01-01-2023) Using Routing Form 4227 Use Form 4227 to route either a numbered or unnumbered return, attachment, photocopy, or other document to a function inside the Ogden Campus (OSPC). Include on Form 4227: Your name or C&E stamp. Where document(s) are being routed. The reason for routing the document(s). Any instructions for the receiving area.

# Routing to Entity

3.11.27.5.4.2 (01-01-2023) Routing to Entity Research IDRS first. If you find no resolution, route the following to Entity for resolution if there is no indication Entity worked the issue (e.g., TC 59X, Entity Stamp, etc.): Exception: Do not route to Entity if CCC "F" was edited per IRM 3.11.27.7.3.1, Final - Part I, Box A. Mismatch, Multiple, "applied for" , or no EIN see IRM 3.11.27.7.11, Employer Identification Number - Part II, Line 2b. Name change is indicated on the return or on attachments. Name and EIN are illegible or not present. No Plan Number present. Address changes for Plan administrators. "We are not required to File." "We have merged our plan assets." Route to Entity any changes to the Plan Administrator's name or address Line 3a. If a delinquency Notice CP 403 or CP 406 is attached to the return, route to Entity for resolution.

# Unprocessable Return

3.11.27.5.5 (01-01-2023) Unprocessable Return Give the return to your manager to destroy if there is no information on the return or attachments to research on an unnumbered, unprocessable return. Route a numbered, unprocessable return to Rejects per IRM 3.11.27.5.4, Routing to Other Functions. Note: Do not route an unprocessable return to Entity if there is no information on the return or attachments to research.

# ERS Action Codes

3.11.27.5.6 (01-01-2023) ERS Action Codes An ERS Action Code rejects Form 5500-EZ from the system for correction by the ERS and/or Reject functions and identifies the reason for the document's rejection. ERS Action Codes indicate whether research or some other action is needed. The Action Code sets the suspense period to be assigned to the return and places the return in the workable or unworkable suspense inventory. Tax examiners: When needed, assign a three-digit Action Code. Action Codes are valid for Form 5500-EZ. Edit the ERS Action Code in the bottom left margin of the return. Edit these Action Codes when you cannot perfect a return from the information present. Action Codes Action Code Description 320 (Entity) Route return to Entity to work the issue(s). 351 (Rejects) Route return to Rejects to work the issue(s). 450 (Any Other Area) Route return to any other area. 480 (Early Filed - Suspense) The return is an early-filed future return. 610 (Renumber) Route return to Numbering to renumber the return. 640 (Void DLN) To delete the assigned DLN on the return (e.g., Re-entry Returns). Form 4227 is required except when using Action Code 480 for early-filed future returns. You can assign only one Action Code to a return at a time. If needing more than one Action Code, edit the second Action Code on Form 4227. If needing more than one Action Code of the same priority (e.g., 320 and 480), edit the Action Code with the shortest suspense period and attach Form 4227 to indicate the second unprocessable condition.

# Computer Condition Codes

3.11.27.5.7 (01-01-2025) Computer Condition Codes Computer Condition Codes (CCC) identify a special condition or computation to post to the Master File. Valid CCCs for Form 5500-EZ are 1, C, F, G, I, R, S, U, V, and Y. Note: Edit all applicable CCCs. For example, if the return is for a Final and an amended, edit "F" and "G" . Edit one or more CCCs when instructed to do so. Note: If another area/function edits a CCC in the incorrect area of a return, circle out the CCC and edit the CCC in the appropriate area of the return. Edit CCCs on page 1, in the Part II section in the middle of the form: Computer Condition Codes CCC CCC Meaning Use If Then 1 Fact of Filing the return is filed for tax period 2008 and earlier. Edit CCC 1. C Substitute For Return or Secured Return the return is a Secured Return, or Substitute For Return (SFR). Edit CCC "C" . F Final Return the return is a Final, when the final box on the return is checked and all conditions for a final return are met (Zero Assets and Zero Participants). The return or attachments are notated with final, out of business, termination, etc. Edit CCC F. G Amended Return the return is an amended when the amended box on the return is checked. Edit CCC G. I Incomplete Return the return is incomplete. Systemically generated. R Reasonable Cause for Failure to File Return Timely The return has reasonable cause for late filing attached. If the Part I Box B 5558 is checked and we received the return within the extended due date. See IRM 3.11.27.5.11, Due Date of Form 5500-EZ, to determine if return is timely by the extended due date. If the Part I Box B Automatic Extension or Special Extension box is checked. The box in Box E, Secure Act 201, is checked. Edit CCC R. S Short Plan Year the return is a short plan year, short period return, a one day (month), or the return indicates the plan begins and ends within the same month. Edit CCC S. U Unprocessable Return initiate correspondence with the filer. C&E does not currently correspond on Form 5500–EZ; therefore, CCC U is not currently edited. V Suppress Daily Delinquency Penalty the return is delinquent, has no money amounts, and the filer has attached reasonable cause. Edit CCC V. Y 52–53-Week Filer the return is a 52-53-week filer. Plan years reported under 52-53-week rule may end not more than six days before and not more than three days after the end of a month. Edit CCC Y.

# Fact of Filing

3.11.27.5.8 (01-01-2025) Fact of Filing Edit CCC 1"Fact of Filing" - for form revision 2008 and prior or tax period 2008 and prior. Edit only the following fields: Fact of Filing Name Form 5500-EZ Fields Valid Content Tax Period Upper right-hand corner to the left of the form revision date. YYMM Plan Year Ending Part I Numeric in MMDDYYYY Foreign Plan Part I Edit to right of box: 1 = if the box is checked or if the box is checked and the Plan Characteristic Code in Part IV 8 value is 3A 2 = if the box is not checked 3 = if the Plan Characteristic code in Part IV 8 value is 3A. Note: For more information, if Part IV, line 8 , see Exhibit 3.11.27-1 through Exhibit 3.11.27-4 for prior year line conversions and revisions. Name Control Part II, 2a Alpha/numeric Note: Always the first four characters of the employer's name. Plan Number Part II, 1b 001-999 Employer's Name Part II, 2a Alpha/Numeric Employer's Name Cont. Part II, 2a Alpha/Numeric Employer's Sort Name Part II, 2a Alpha/Numeric Employer's In Care of Name Part II, 2a Alpha/Numeric Employer's Street Part II, 2a Alpha/Numeric Employer's Foreign Address Part II, 2a Alpha/Numeric Employer's City Part II, 2a Alpha/Numeric Employer's State Part II, 2a Alpha/Numeric Employer's ZIP Part II, 2a Alpha/Numeric EIN Part II, 2b Numeric Received Date Stamped on first page of filing or from envelope Numeric in MMDDYY format Computer Condition Code Manual code applied to indicate filing 1 = Fact of Filing. F = the return is identified as a Final, when the final box on the return is checked and all conditions for a final return are met. (Zero Assets and Zero Participants) The return or attachments are notated with final, out of business, termination, etc. R = Reasonable Cause for Failure to File Return Timely. Signature Code Bottom right of first Page 1 if there is, 2 if not

# Computer Unprocessable Conditions

3.11.27.5.9 (01-01-2023) Computer Unprocessable Conditions To be processable, a return must have a EIN, legible name, and Plan Number. Conditions that make a return unprocessable are: A name so illegible or incomplete that you cannot determine the name control. An invalid EIN (i.e., other than 9 numeric digits) and you cannot perfect it from information on the return or attachments. You cannot determine the Plan Number from the return or attachments. Attach a Form 4227 noting the unprocessable condition and route to the appropriate area. See IRM 3.11.27.5.5.

# Return Marked Copy or Duplicate

3.11.27.5.10 (01-01-2023) Return Marked Copy or Duplicate A "copy" return is a numbered or unnumbered return marked "copy" , "state copy" , "duplicate" , etc. Edit the return by circling the words "copy" , "state copy" , "duplicate" , etc. and process as an original return. No IDRS research is required.

# Due Date of Form 5500-EZ

3.11.27.5.11 (01-01-2025) Due Date of Form 5500-EZ Form 5500-EZ is due seven months after the end of the plan year. Refer to the table below to determine the filing due date for Form 5500-EZ. The return is timely filed if postmarked by the next business day after the due date and the due date falls on a Saturday, Sunday, or federal holiday. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Due Dates Plan Year Ending Return Due Date (Adjusted for weekends and holidays) Extended Due date 2 1/1 months (Adjusted for weekends and holidays) 202401 9/3/24 11/15/24 202402 9/30/24 12/15/24 202403 10/31/24 1/15/25 202404 12/2/24 2/18/25 202405 12/31/24 3/17/25 202406 1/31/25 4/15/25 202407 2/28/25 5/15/25 202408 3/31/25 6/16/25 202409 4/30/25 7/15/25 202410 6/2/25 8/15/25 202411 6/30/25 9/15/25 202412 7/31/25 10/15/25 202501 9/2/25 11/17/25 202502 9/30/25 12/15/25 202503 10/31/25 1/15/26 202504 12/1/25 2/18/25 202505 12/31/25 3/17/25 If the filer is delinquent and has attached a statement of Reasonable Cause, edit CCC R in the Part II Box in the middle of the form. If a Form 5558 is attached to the return, and the filer has attached to the return a statement that meets Reasonable Cause, edit CCC R. If the Part I Box B 5558 box is checked and we received the return within the extended due date, edit CCC R. See IRM 3.11.27.5.11. If the Part I Box B Automatic Extension or Special Extension box is checked, edit CCC R. If the Part I Box E is checked, edit CCC R. If the filer is delinquent and filed under Rev. Proc. 2015-32 and/or Form 14704 is attached and if Entity stamp is present, move Form 14704 to the back and continue processing. Do not remove or edit either a CCC R or V. If Entity stamp is not present, route the entire package to EP Entity, M/S 6273. If Appendix A is attached or filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording, move Appendix A to back of form and continue processing. Do not edit either a CCC's R or V.

# Received Date

3.11.27.5.12 (01-01-2024) Received Date All Forms 5500-EZ must have a Received Date either stamped or edited in MMDDYY format on the first page of the return. Determine whether to edit the CCC R. To prevent an unnecessary late penalty assessment, examine envelopes and edit the earliest Received Date for timely due dates. Follow the Received Date Priority chart below for determining the earliest Received Date. If the Revenue Agent enters a date that they secured from the Form 5500-EZ, edit that date as the Received Date. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Received Date Priority If Then ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the return is timely. the due date falls on a weekend or legal holiday, the return is timely if postmarked by the first business day following the weekend or legal holiday. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ edit the Received Date to agree with the postmark date. If a return bears more than one IRS Received Date, circle all but the earliest date. The Received Date may or may not be stamped on the face of the return. If the date stamp is missing or is illegible, determine the Received Date following the priority list below and edit the earliest date in MMDDYY format in the middle of the first page. Always search attachments for an IRS Received Date and edit the earliest date on Page 1 of the return before using the priority items listed below: Postmark date on envelope or stamped postmark date on return. Note: Treat U.S. Postal Service (USPS) and Designated Private Delivery Service (PDS) mail date stamps as valid postmark dates . Revenue Officer's Signature date. SCAMPS Date - the IRS SCAMPS machine date generated on the envelope. Signature Date (only if within current processing year). Julian date minus 10 days in the DLN. Fax date on original return. Today's date minus 10 days. Treat returns as timely filed if received: On or before the IRS due date. After the due date bearing a postmark date on or before the due date. Bearing a mark from a private postal meter registered with the U.S. Postal Service, received by the ordinary delivery time for mail postmarked at the same place of origin by the U.S. Postal Service. From certain private delivery services (PDS) subject to the postmark rule above based on the date on which the PDS received an item for delivery. Note: Effective January 1, 2005, under Notice 2004-83, Designated Private Delivery Services (PDS) displays the list of PDS and their designated services. Designated Private Delivery Services Designated Services DHL Express (DHL) DHL Same Day Service DHL Next Day 10:30 a.m. DHL Next Day 12:00 p.m. DHL Next Day 3:00 p.m. DHL 2nd Day Service Federal Express (FedEx) FedEx Priority Overnight FedEx Standard Overnight FedEx 2 Day FedEx International Priority FedEx International First United Parcel Service (UPS) UPS Next Day Air UPS Next Day Air Saver UPS 2nd Day Air UPS 2nd Day Air A.M. UPS Worldwide Express Plus UPS Worldwide Express (Or postmarked) on the next day that is not a Saturday, Sunday, or legal holiday, if the return due date falls on a Saturday, Sunday, or any legal holiday in the District of Columbia or state where a return is required to be filed. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ Within 10 days from the later of the due date or the Director's date stamp (at the bottom of the Form 5558) of a disapproved extension form attached. If the Received Date is before the tax period: If Then the Received Date is invalid (e.g., 202313 in lieu of 202312), change the Received Date to the current year. Edit the IRS Received Date as follows: If Then a timely Received Date is the only Received Date stamped on the return, no editing required. the stamped IRS Received Date is after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the postmark date shows a legal timely mailing, for a due date falling on a Saturday, Sunday, or holiday≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, change the Received Date to the postmark date. the stamped IRS Received Date is after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ and received from Employee Benefits Security Administration (EBSA), the Department of Labor (DOL), or another Government Agency that deals with the Form 5500, the postmark date showing a legal timely mailing for a due date falling on a Saturday, Sunday, or holiday≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, change the Received Date to the postmark date. the stamped IRS Received Date is after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and received from a non-Governmental organization such as the gas company, phone company, etc., the postmark date shows a legal timely mailing ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ but with regard to a due date falling on a Saturday, Sunday, or holiday, no editing required. two or more dates are stamped on the return, Use the earliest IRS Received Date. Circle out all other dates.

# Early Filed Return

3.11.27.5.12.1 (01-01-2023) Early Filed Return An early filed return is one received before its Tax Period ending date. If an early filed EP return: If the return is Then not final and the tax period is less than four months after today's date, process the return. not final and the tax period is four months or more in the future, edit Action Code 480. final, edit the tax period to the month preceding the Received Date and edit CCC F.

# Amended Return

3.11.27.5.13 (01-01-2023) Amended Return Amended returns are identified by checked "Amended" boxes and/or by such words as "AMENDED" , "Revised" , "SUPPLEMENTAL" , "ADDITIONAL" , or any other positive indication that the taxpayer previously filed. Filing a "Copy" of a return is not sufficient reason to label a return "Amended" unless accompanied by a positive statement from the taxpayer. Caution: Process a "copy" return as an original unless a statement is attached indicating it is an amendment. Examine the return for attachments. Do not separate any related attachments from the return that the taxpayer submitted to explain the reason for the amended return, as Accounts Management uses this information. Detach any unrelated documents and route them to the appropriate function using Form 4227, Edit Action Trail, on the return. If there is an indication the return is amended and: If Then Compliance Services entered TC59X or ICS on the return, do not edit CCC "G" . Process as original. Form 13596, Reprocessing Returns, is attached, do not edit CCC "G" . See IRM 3.11.27.5.14.2, Form 13596 Reprocessing Returns. none of the above is present, edit CCC "G" or follow local procedures. Always check Box A (2) if not checked and there is an indication the return is amended. The following data must be present and edited on all amended returns, see IRM 3.11.27.7.1, Editing Form 5500-EZ, through IRM 3.11.27.7.30, Signature: Name Control Plan Number EIN Tax Period CCC "G" and Box A (2) checked by filer or C&E If the Part I, Box B 5558 is checked and we received the return within the extended due date, edit CCC R. See IRM 3.11.27.5.11, to determine if timely by the extended due date. If the Part I Box B Automatic Extension or Special Extension box is checked, edit CCC R. If the Part I Box E is checked, edit CCC R. If the filer is delinquent under Rev. Proc. 2015-32 and/or Form 14704 is attached and if entity stamp is present, move to the back and continue processing. Do not remove or edit CCCs R and V. If entity stamp is not present, route the entire package to EP Entity, M/S 6273. If Appendix A is attached or filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording, move Appendix A to back of form and continue processing. Do not edit CCC's R and V. Received Date Signature Sections 1-5

# Re-Entry Document Procedures

3.11.27.5.14 (01-01-2023) Re-Entry Document Procedures Reprocess a return posted or attempting to post to the wrong account or module. Each re-entry return must use one of the following forms. Form 3893, Re-Entry Document Control, to re-input documents. Form 13596, Reprocessing Returns, to reprocess documents. Always leave the Form 3893 or Form 13596 on the front of the return. It must remain as a permanent part of the document. Examine Form 3893 and/or Form 13596 to determine what to do to make the return processable.

# Form 3893 Re-entry Document Control

3.11.27.5.14.1 (01-01-2023) Form 3893 Re-entry Document Control Use Form 3893 to reinput a return that has not posted to an account or module. If more than one return is in the batch and only the top Form 3893 has an entry in Box 1 (Alpha/Numeric block control no.), edit all returns using current processing instructions and keep all returns clipped together. If not edited according to current processing instructions, then circle out any Action Codes, CCCs, and any other inapplicable edit marks. Re-edit according to current processing instructions. If edited according to current processing instructions, edit the information from Form 3893 to the return. Form 3893 Action Taken Box 14 (Remarks) Ensure that the information is edited to the return. Examine returns that have any color other than red editing in the tax data section to determine if the corrections are the result of improper perfection or taxpayer error. If Then improper perfection, edit the same correction in red to the appropriate area. taxpayer error, leave the entries as shown on the document. A Received Date must be present on all Re-entry returns. If Then Received Date is not present, edit a Received Date to the middle of the return. See IRM 3.11.27.5.12, Received Date. multiple Received Dates are present, circle out all but the earliest date. When additional information is still needed to make the return processable, prepare Form 4227 for the appropriate action (e.g., research, etc.). When perfection is not possible, edit Action Code 640 and attach Form 4227 noting, "Perfection not possible" and return to initiator.

# Form 13596 Reprocessing Returns

3.11.27.5.14.2 (01-01-2025) Form 13596 Reprocessing Returns Form 13596 is used to reprocess a return to the correct account or module that had previously posted to the wrong account or module. If the return was not edited according to current processing instructions, then circle out any Action Codes, CCC's (including CCC "G" ) and any other edit marks that are no longer applicable. Re-edit according to current processing instructions. Note: Do not edit CCC "G" on an amended return. If the return was edited according to current processing instructions, ensure that the information from Form 13596 is edited to the return. Form 13596 Action Taken TIN correction Edit correct TIN (EIN) on return. Tax period correction Edit correct Tax Period on return. Reasonable cause Edit appropriate Computer Condition Code. a. Edit CCC R if the "FTF" box is checked. Examine returns that have any color other than red editing in the tax data section to determine if the corrections are the result of improper perfection or taxpayer error. If Then improper perfection, edit the same correction in red to the appropriate area. taxpayer error, leave the entries as shown on the document. A Received Date must be present on all reprocessed returns. If Then a Received Date is not present, edit a Received Date to the middle of the return. multiple Received Dates are present, circle out all but the earliest date.

# Secured Delinquent Returns

3.11.27.5.15 (01-01-2023) Secured Delinquent Returns The Examination Division (Exam) occasionally secures and uses a copy of the taxpayer's return as a source document to complete an audit examination. Then Exam submits this for submission processing as an original return. You can identify these returns by the words "Secured by TE/GE" , "Delinquent Return Secured" , "Copy Secured by Examination" , or "TC 599 Input" . The return may also have either a Form 13133, Expedite Processing Cycle, or Form 3198-A attached. C&E will edit all applicable information as you would a non-secured return. Edit CCC "C" . Edit CCC "R" if the attached Form 3198-A indicates not to assess a late filing penalty. Secured delinquent returns and any substitute for a return require "Expedite Processing" . If found in a regular (11-day cycle) batch, pull out for special handling for "ISRP walk through" .

# Substitute for Return (SFR)

3.11.27.5.16 (01-01-2023) Substitute for Return (SFR) The Revenue Agents in the EP Division prepare returns for the filer. The return will be identified as a "Substitute for Return" , "SFR" , or "Substitute Return" . C&E will edit all applicable information as you would on an original return. These items must be present to edit CCC C: Plan Sponsor Name - Edit name control. Sponsor EIN - Valid EIN must be present. Plan Year Ending - Edit in YYMM format. Plan Number - Must be valid Plan Number 001-999. If the return is missing any required field listed in (1) above, attach Form 4227 noting the invalid condition, and route to Entity to research. Entity will return to C&E to finish processing. Substitute for Return and a Secured Return require "Expedite Processing" . If found in a regular (11-day cycle) batch, pull out for special handling for "ISRP walk through" . Note: Do not correspond for any missing information.

# Prior Year Return

3.11.27.5.17 (01-01-2023) Prior Year Return If a current/prior-year return is filed on a tax form for other than the current processing year, convert the transcription lines to the current-year format by using the Prior Year Conversion Charts. See Exhibit 3.11.27-1 Prior Year Conversion Chart 2009-2011 and 2017-2024 Revisions (2008 and prior will NOT be converted).

# Entity Perfection

3.11.27.6 (01-01-2023) Entity Perfection Route the return or CP 403 or CP 406 notice to Entity per IRM 3.11.27.5.4.2, Routing to Entity, if the name or EIN has been changed on the CP notice, but not changed by Entity. The entity of the return contains the following: Employer Identification Number (EIN) Name In-Care-Of Name Address

# Form 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan

3.11.27.7 (01-01-2025) Form 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan Form 5500-EZ is filed by certain one-participant retirement plans that are: Required to file annual returns. Not required to file the return electronically via EFAST2. Note: Certain foreign plans also file Form 5500-EZ. A one-participant plan means a retirement plan (that is, a defined benefit pension plan or a defined contribution profit-sharing or money-purchase pension plan) other than an Employee Stock Ownership Plan (ESOP) that meets any of these: The plan covers you (or you and your spouse) and you (or you and your spouse) own the entire business, which may be incorporated or unincorporated. The plan covers only one or more partners (or partner(s) and spouse(s)) in a business partnership. The plan does not provide benefits for anyone except you, or you and your spouse, or one or more partners and their spouses. A foreign plan means a pension plan maintained outside the United States primarily for nonresident aliens. A foreign plan is required to file Form 5500-EZ if the employer who maintains the plan is either: A domestic employer. A foreign employer with income derived from sources within the U.S. (including foreign subsidiaries of domestic employers) if contributions to the plan are deducted on its U.S. income tax return. All Forms 5500-EZ are processed by the Ogden Campus. This includes both foreign and domestic addresses. If a CP 403 or CP 406 Delinquency Notice is attached, follow instructions in IRM 3.11.27.5.4.2, for processing replies to delinquency notices. Form 5500-EZ filers are no longer required to attach any schedules to the form. Filers subject to Schedule MB or SB reporting must complete the Schedule, keep a copy for their records, and not attach the Schedule to a filed Form 5500-EZ. Batch Forms 5500-EZ with form revisions and tax periods 2008 and prior as "Fact of Filing" under Program Code 72841 and form revisions and tax periods 2009 and subsequent under Program Code 72840. See Exhibit 3.11.27-1. Edit T-Lines Edit When T lines, the return is a 2009 or subsequent form revision. T lines, the return is a future Tax Period. CCC 1 (Fact of Filing) the return is a 2008 or prior-year revision.

# Editing Form 5500-EZ

3.11.27.7.1 (01-01-2023) Editing Form 5500-EZ Put Form 5500-EZ in page order 1-2. The Form 5500-EZ contains two entity sections: the Employer's name and the Plan Administrator's name. The Employer's name in Part II 2a and the Employer Identification Number (EIN) in 2b must be present. Perfect all "T-lines" (if blank) from attachments. Amounts are entered in dollars.

# Tax Period (Plan Year Beginning and Ending)

3.11.27.7.2 (06-15-2023) Tax Period (Plan Year Beginning and Ending) Edit all tax periods. An employee plan is permitted to have only one accounting period. Note: A tax period will always end on the last day of the month except as otherwise specified. Ignore a minor discrepancy such as October 30 instead of October 31. The accounting period must meet the "52/53" week rule defined in (a) and (b) below: If the tax period ending date is not more than 3 days after the beginning of the month, edit the previous month. (e.g., October 3, use the designation for September YY09). Edit CCC "Y" . If the tax period ending date is not more than 6 days before the end of the month, edit the month shown on the return. (e.g., October 25, use the numeric designation for October, YY10). Edit CCC "Y" . Edit CCC "S" if the accounting period is less than 12 months. The tax period is the year and last month of the approved accounting period of the employee plan. Edit the tax period to the right of the form title in YYMM format (e.g., if the Filer's plan year ending date is 12-31-2022, edit "2212" .) Edit as follows: Tax Period If/Then If the Then return is for the current year, edit the tax period. return is for a prior year, edit the tax period using the plan year ending date. taxpayer has notated a tax period other than the preprinted year on the return or label, edit the tax period based on the taxpayer indication. tax period is missing, incomplete, or illegible, review the return for the correct tax period. Edit the plan year ending date. If unable to determine, process using current processing year. tax period is longer than 12 months, review the return for the correct tax period. Edit the plan year ending date. If unable to determine, Remove return from batch. Route to Entity Control for Tax Period validation. If Entity is unable to determine tax period, use current processing year.

# Initial, Amended, Final, and Short Year - Part I, Box A

3.11.27.7.3 (01-01-2023) Initial, Amended, Final, and Short Year - Part I, Box A If the filer indicates on the return "initial" or the attachments indicate it's the first EP return the Plan has filed under the EIN, check box A (1). Note: If box A (1) is checked and there is no indication that Entity has seen the return, route to Entity for establishment of the plan. If the filer indicates "Amended" , "Corrected" , or "Additional" , check box A (2). If the filer indicates that the return is a " Final" , "Terminated" , "Rolled Over to an Individual Retirement Arrangement (IRA)" , check box A (3). If the filer indicates that the return is a " Short plan year return" , check box A (4). Note: If multiple boxes are checked, edit the applicable CCC's. Example: If the Final and Amended box is checked, edit CCC F and G or if the Final, Amended and Short boxes are checked, edit CCC F, G, and S. See IRM 3.11.27.5.7, Computer Condition Codes, for more information.

# Final - Part I, Box A

3.11.27.7.3.1 (01-01-2023) Final - Part I, Box A Identify Form 5500-EZ returns as "Final" only if ALL of the following apply: The return or an attachment is marked "Final" , or there is another indication the retirement plan has terminated or merged. Total Number of Participants is Zero (0) or blank in Part II, Line 5b(1). Total Number of Active Participants is Zero (0) or blank on Part II Line 5b(2). Total plan assets End of year and Net plan assets is Zero (0) or blank in Part III, Line 6a (2) and Line 6c (2). Note: See Exhibit 3.11.27-1 for line conversion. Edit CCC "F" only when you have identified a final return; otherwise circle out the box if checked. Continue perfecting the return. Note: Do not route to Entity, see IRM 3.11.27.5.4. Edit the tax period on a final return to the month preceding the Received Date if the tax period is after today's date.

# Extended Box - Part I, Box B

3.11.27.7.4 (01-02-2024) Extended Box - Part I, Box B If the Part I Box B Form 5558 is checked and we received the return within the extended due date, edit CCC "R" . See IRM 3.11.27.5.11, to determine if return is timely by the extended due date. If the Part I Box B Automatic Extension, or Special Extension box is checked, edit CCC R.

# Foreign Plan - Part I, Box C

3.11.27.7.5 (01-01-2025) Foreign Plan - Part I, Box C Edit to right of box: 1 = if box is checked or if box is checked and the Plan Characteristic code Part IV 8 value is 3A 2 = if the box is not checked 3 = if the Plan Characteristic code in Part IV 8 value is 3A Note: For more information, if Part IV, line 8, see Exhibits 3.11.27-1 through 3.11.27-4 for prior-year line conversion and revisions.

# IRS Late Filer Penalty Relief Program - Part I, Box D

3.11.27.7.6 (01-01-2023) IRS Late Filer Penalty Relief Program - Part I, Box D Part I Box D may be checked. No action is necessary if box is checked or not checked.

# Secure Act Section 201 - Part I Box E

3.11.27.7.7 (01-01-2023) Secure Act Section 201 - Part I Box E If the Part I Box E box is checked, edit CCC R.

# Plan Number - Part II, Line 1b

3.11.27.7.8 (01-01-2023) Plan Number - Part II, Line 1b A three-digit Plan Number must be present. No action is required if a three-digit number is present. Valid numbers are 001 through 999. If a one- or two-digit number is entered, edit preceding zero(s). If the Plan Number is blank, search attachments. If found, edit the Plan Number in 1b. If unable to determine the Plan Number, attach Form 4227, annotate "Plan Number" and route to EP Entity. If the Plan Number is not in the valid range, attach Form 4227, annotate "Plan Number" and route to EP Entity. If multiple Plan Numbers are present, attach Form 4227, annotate "Plan number" and route to EP Entity.

# Effective Date Of Plan - Part II Line 1c

3.11.27.7.9 (01-01-2024) Effective Date Of Plan - Part II Line 1c Effective Date of Plan must be in month, day, year format. Here are possible situations you may encounter. If so, do the following: If Then the month or day or both is missing but the year is present, edit 01 for the month or day or both. filer entered 4/23, edit 040123. filer entered 23, edit 010123. the date is written 4-1-23, no editing is required. the date entered is incomplete and you're unable to determine the year, such as, 07-01-202, circle out the entry. more than one date is entered, circle out all entries.

# Employer/Plan Administrator's Name - Part II, Line 2a

3.11.27.7.10 (01-01-2025) Employer/Plan Administrator's Name - Part II, Line 2a The Name Control consists of four characters or fewer. The name control will always be the first four characters of the Employer's Name. Valid characters are alpha, numeric, ampersand (&), hyphen (-) and blank. However, blanks are valid only in the last three positions. Underline the name control on the "Employer's Name" Line 2a. Note: If Line 2a is blank and Line 1a has an entry, underline the name control on the "Name of Plan" Line 1a and arrow to Line 2a. Always perfect the name control by underlining or editing the first four characters of the name as follows: If the plan belongs to an individual, use the first four characters of the individual's first name. Note: IRS accepts the primary name line information received if there is no impact to the filer. Do not change the EPMF primary name line based on BMF name line rules. The posting is the filer's intent. If the plan belongs to a partnership, LLC, or corporation, use the first four characters of the partnership, LLC, or corporation name. If the plan belongs to a Trust or 401(k), use the first four characters of the Trust or 401(k). Disregard the word "The" in the Name control only when more than one word follows. Example: The Apricot Tree, Name Control: APRI. Include the word "The" when it is followed by only one word. Example: Name: The Hawk, Name Control: THEH. Employee Plans specific name control examples to be used are: Jim Gray Profit Sharing Plan – Edit JIMG Retirement Plan for A Tree Inc – Edit RETI Jane White Trust – Edit JANE John Doe 401K Plan – Edit JOHN Trust of Jane Doe - Edit JANE If unable to determine the name control by following the instructions above, route to entity.

# "In-Care-of" Name Part II, Line 2a

3.11.27.7.10.1 (01-01-2023) "In-Care-of" Name Part II, Line 2a You can identify an "in-care-of" name by words "in care of" or symbols "c/o" or "%" (percent). Ensure the "in-care-of" name is located above the street address. If the in-care-of name is Then located on the line preceding the street address, no editing required. located below the street address, Arrow the in-care-of name above the street address. Continue editing the return. shown on an attachment, edit the in-care-of name above the street address. Note: Always circle out the "in-care-of" symbol (% or c/o) if it is present with an address. Do not use the ampersand (&) and the percent sign (%) when editing address information. Determine a change to the "in-care-of" name by: An indication the "in-care-of" name is changed, e.g., the taxpayer crossed out the original "in-care-of" name and added the new name or has entered a new "in-care-of" name in brackets. If an in-care-of name is Then changed but there is no indication of an address change, Edit the "in-care-of" name as shown in (2) above. Continue editing the return. present and there's an indication of an address change, Edit the "in-care-of" name as shown in (2) above. Correct the address. Continue editing the return.

# Employer's Address – Part II, Line 2a

3.11.27.7.10.2 (01-01-2025) Employer's Address – Part II, Line 2a Perfection of the Employer's address is necessary when the mailing address (Street or P.O. Box) is not easily identified. The procedures for address perfection for machine-printed-addressed returns indicating an address change and non-machine-printed (handwritten) returns are: If Then the address contains information other than a street address or a P.O. Box, no perfection is necessary. ISRP will enter the complete address. there is an indication on an attachment that the address has been changed, edit the new address in the Entity section of the return. Form 8822-B, Change of Address or Responsible Party - Business, Part II (address change requested) is attached, and the information is the same, take no action. Form 8822-B, Part II (address change requested) is attached, and the information is different, detach Form 8822-B and route to Entity. both a P.O. Box and a street address are shown, Input "TC 014" . Notate "TC 014" in the upper left margin of the return. two street addresses are shown, Underline the second street. Input "TC 014" . Notate "TC 014" in the upper left margin of the return. one street address is shown, and the taxpayer changes the address to a P.O. Box, Input "TC 014" . Notate "TC 014" in the upper left margin of the return. the city and state are not shown on the return, but are shown on an attachment, edit the city and state on the form in the entity section of the return. no address is shown on the return or attachment, leave blank and allow to fallout to ERS. the ZIP code is missing or illegible and isn't available on the return or attachments, determine ZIP Code by using Document 7475. you can determine only the first three digits of the ZIP Code, edit "01" for the fourth and fifth digits. the National Change of address (NCOA) label is present, underline the Name Control. it is necessary to edit the street address, edit the address on the return. Armed Forces use Military Army Post Office (APO), Diplomatic Post Office (DPO), and Fleet Post Office (FPO) addresses are considered domestic addresses. The last line must contain the APO, FPO, or DPO designation, the appropriate two-letter "state" abbreviation (AA, AE, or AP), followed by the ZIP code. "AA " (Armed Forces of the Americas) replaces the previous designation of Miami (340). "AE" (Armed Forces of Europe) replaces the previous designation of New York (090-098). "AP" (Armed Forces of the Pacific) replaces the previous designation of San Francisco (962-966). Use current address requirements. Refer to the APO/DPO/FPO Zip Codes chart below. Address Country Zip Code APO AA Americas 34000 - 34049 DPO AA Americas 340XX - 340XX FPO AA Americas 34050 - 34099 APO AE Europe 090XX - 094XX 096XX - 098XX DPO AE Europe 090XX - 098XX FPO AE Europe 095XX APO AP Pacific 962XX - 965XX 98700 - 98759 DPO AP Pacific 962XX - 966XX FPO AP Pacific 966XX and 98760 - 98799 Below are properly addressed examples: APO/DPO/FPO Address Examples Armed Forces Designation Address Example APO PFC JOHN DOE PSC 3 BOX 4120 APO AA 34049 DPO JOHN DOE UNIT 8400 BOX 0000 DPO AE 09498 FPO SEAMAN JOHN DOE UNIT 100100 BOX 4120 FPO AP 96691

# Foreign Address – Part II, Line 2a

3.11.27.7.10.3 (01-01-2023) Foreign Address – Part II, Line 2a All TE/GE returns containing a foreign address must be batched separately. If not, pull return and follow local procedures. A foreign Employer's address is any address that is not in the 50 states or the District of Columbia. Edit returns with APO or FPO addresses as domestic addresses. Edit returns with addresses in the following U.S. Possessions as foreign addresses for processing purposes and edit them in the same way as domestic addresses. Edit a two-character alpha code for the U.S. Possession name. U.S. Possessions U.S. Possessions Abbreviation Guam GU Puerto Rico PR Virgin Islands VI Palau PW American Samoa AS Northern Mariana Islands MP Federated States of Micronesia FM Marshall Islands MH A ZIP code must be present. Edit the appropriate ZIP code if one is not provided. (See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries). Edit all other foreign addresses the same as a domestic address except for: The foreign country must be the last entry in the address. Circle out the foreign country and edit the country code preceded by a "/" and followed by "/$" as the last entry in the address. Example: "/EI/$" is edited for Ireland. (See Document 7475). Note: Submission Processing BMF Foreign Address Job Aid 2324–002, provides examples for editing foreign addresses. If the foreign address is from Australia, Brazil, Canada, Cuba, Italy, Mexico, or The Netherlands, check if the address contains a province, state, or territory name. If Then a province, state, or territory name is present, Circle out the province, state or territory name. Enter the appropriate abbreviation. See Document 7475. a province, state, or territory name is not present, continue editing the return. province, state, or territory is shown in abbreviated format, continue editing the return. A ZIP code is not required on a foreign address. Foreign addresses use a postal code that is entered before the city or foreign country and is part of the address.

# Employer Identification Number - Part II, Line 2b

3.11.27.7.11 (01-01-2023) Employer Identification Number - Part II, Line 2b The EIN is located in Part II, 2b of the Form in the "Employer Identification Number" box. If a valid EIN is entered on line 2b, no action is required. If no EIN is present, search attachments for an EIN. If found, edit the EIN on line 2b. If not found, research IDRS first and if unable to determine the EIN, annotate "EIN" and route to EP Entity. An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 78, 79, and 89. All zeros and all nines are also invalid. Perfect the EIN as follows: Machine Print addressed returns: If And Then there is any major change to the first name line, the EIN is not changed, The return is unprocessable. Route to Entity for assignment of a new EIN. the taxpayer changes the EIN, changes the first name line, Underline the Name Control. Continue processing the return. the taxpayer changes the EIN, no change to the first name line, Research IDRS to verify Name and EIN. If unable to locate EIN, route to Entity. Entity Control gave the return a new EIN, "TC 011" or "IDRS EIN" is notated (Entity has already taken the necessary action), underline the Name Control. Non-Machine-printed addressed Returns that are handwritten or typed: If And Then EIN is missing, you can determine the correct EIN from the attachments and/or schedules, edit the EIN to the appropriate location. multiple EINs are present, unnumbered, Remove return from batch. Route to Entity Control for EIN validation. multiple EINs are present, numbered, Edit Action Code 320. Attach Form 4227 and leave in the batch for EIN validation/assignment. the EIN is: illegible missing other than 9-digits all zeros all nines and unable to determine it from attachments, unnumbered, Research IDRS. If found, edit to the proper location. If not found, route to Entity for EIN validation/assignment. the EIN is: illegible missing other than 9-digits all zeros all nines and unable to determine it from attachments, numbered, Circle out all illegible EINs, zeros, or nines. Edit Action Code 320. Attach Form 4227 and leave in the batch for EIN validation/assignment. pending, applied for, etc., is indicated in the EIN area, unnumbered, Research IDRS. If found, edit to proper location. If not found, route to Entity for EIN assignment. pending, applied for, etc., is indicated in the EIN area, numbered, Edit Action Code 320. Attach Form 4227 and leave in the batch for EIN assignment.

# Employer Telephone Number - Part II, Line 2c

3.11.27.7.12 (01-01-2023) Employer Telephone Number - Part II, Line 2c If a complete Employer's phone number is on the Employer Telephone number Line 2c, no editing is necessary. ISRP inputs the first 10 digits only. If the Employer Telephone number is fewer than 10 digits or is illegible, perfect from attachments. Circle out the entry if unable to perfect.

# Business Code - Part II Line 2d

3.11.27.7.13 (01-01-2023) Business Code - Part II Line 2d If a complete business code is on the Business Code Line 2d, no editing is necessary. If the Business Code is fewer than 6 digits or is illegible, perfect from attachments. Circle out the entry if unable to perfect.

# Administrator's EIN - Part II, Line 3b

3.11.27.7.14 (01-01-2023) Administrator's EIN - Part II, Line 3b If a valid Administrator's EIN is entered on line 3b, no editing is necessary. If the EIN is more or fewer than 9 digits, perfect from attachments. If unable to perfect from attachments, circle out the entry.

# Employer's Name Changed Since Last Return Filed - Part II, Line 4a

3.11.27.7.15 (01-01-2024) Employer's Name Changed Since Last Return Filed - Part II, Line 4a Perfect the Employer's Name entered on line 4a, if illegible. Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions.

# Employer's EIN Changed Since Last Return Filed - Part II, Line 4b

3.11.27.7.16 (01-01-2024) Employer's EIN Changed Since Last Return Filed - Part II, Line 4b If a complete Employer's EIN is entered on line 4b or line 4b is blank, no editing is necessary. ISRP inputs the first 9 digits only. Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions. If the EIN is more or fewer than 9 digits or is illegible, circle out the entry.

# Plan Name Changed since Last Return Filled - Part II, Line 4c

3.11.27.7.17 (01-01-2024) Plan Name Changed since Last Return Filled - Part II, Line 4c Perfect the Plan Name entered on line 4c, if illegible. Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions.

# Employer's Plan Number Changed Since Last Return Filed - Part II, Line 4d

3.11.27.7.18 (01-01-2024) Employer's Plan Number Changed Since Last Return Filed - Part II, Line 4d If a complete Employer's Plan Number is entered on line 4d or line 4d is blank, no editing is necessary. ISRP inputs the first 3 digits only. Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions. If the Employer's Plan Number is more or fewer than 3 digits or is illegible, circle out the entry.

# Total Number of Participants Beginning of the Plan Year - Part II, Line 5a(1)

3.11.27.7.19 (01-01-2024) Total Number of Participants Beginning of the Plan Year - Part II, Line 5a(1) If a number is entered on line 5a(1) or line 5a(1) is blank, no editing is necessary. ISRP inputs the first 10 digits only. Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions. If the number is illegible or contains alphas, circle out the entry.

# Total Number of Active Participants Beginning of the Plan Year - Part II Line 5a(2)

3.11.27.7.20 (01-01-2024) Total Number of Active Participants Beginning of the Plan Year - Part II Line 5a(2) If a number is entered on line 5a(2) or line 5a(2) is blank, no editing is necessary. ISRP inputs the first 10 digits only. Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions. If the number is illegible or contains alphas, circle out the entry.

# Total Number of Participants at the End of the Plan Year - Part II 5b(1)

3.11.27.7.21 (01-01-2024) Total Number of Participants at the End of the Plan Year - Part II 5b(1) If a number is entered on line 5b(1) or line 5b(1) is blank, no editing is necessary. ISRP inputs the first 10 digits only. Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions. If the number is illegible or contains alphas, circle out the entry.

# Total Number of Active Participants at the End of the Plan Year - Part II 5b(2)

3.11.27.7.22 (01-01-2024) Total Number of Active Participants at the End of the Plan Year - Part II 5b(2) If a number is entered on line 5b(2) or line 5b(2) is blank, no editing is necessary. ISRP inputs the first 10 digits only. Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions. If the number is illegible or contains alphas, circle out the entry.

# Number of Participants that Terminated Employment During the Plan Year - Part II 5c

3.11.27.7.23 (01-01-2024) Number of Participants that Terminated Employment During the Plan Year - Part II 5c If a number is entered on line 5c or line 5c is blank, no editing is necessary. ISRP inputs the first 10 digits only. Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions. If the number is illegible or contains alphas, circle out the entry.

# Total Plan Assets Beginning of Year and End of Year - Part III, Lines 6a(1) and 6a(2)

3.11.27.7.24 (01-01-2024) Total Plan Assets Beginning of Year and End of Year - Part III, Lines 6a(1) and 6a(2) If an amount is entered on line 6a(1) beginning of year assets, and line 6a(2) end of year assets is blank, no editing is necessary. (Dollars only and can be negative (-)). Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions.

# Total Plan Liabilities Beginning of Year and End of Year - Part III, Lines 6b(1) and 6b(2)

3.11.27.7.25 (01-01-2024) Total Plan Liabilities Beginning of Year and End of Year - Part III, Lines 6b(1) and 6b(2) If an amount is entered on line 6b(1) beginning of year assets and line 6b(2) end of year assets is blank, no editing is necessary. (Dollars only and can be negative (-)). Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions.

# Total Net Plan Assets Beginning of Year and End of Year - Part III, Lines 6c(1) and 6c(2)

3.11.27.7.26 (01-01-2024) Total Net Plan Assets Beginning of Year and End of Year - Part III, Lines 6c(1) and 6c(2) If an amount is entered on line 6c(1) beginning of year assets and line 6c(2) end of year assets is blank, no editing is necessary. If blank and Line 6a(1) and/or 6a(2) has an entry, double arrow the amount to Lines 6c(1) and/or 6c(2). Otherwise no editing is necessary. (Dollars only and can be negative (-)). Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions.

# Contributions Received or Receivable Form - Part III, Line 7a-c

3.11.27.7.27 (01-01-2024) Contributions Received or Receivable Form - Part III, Line 7a-c If no amount is entered on lines 7a through 7c, no editing is necessary. Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversions and revisions.

# Plan Characteristics - Part IV, Line 8 Boxes

3.11.27.7.28 (01-01-2024) Plan Characteristics - Part IV, Line 8 Boxes If a Plan Characteristic Code is entered in line 8 or boxes 1-10 are blank, no editing is necessary. This is a two-digit (one numeric and one alpha) field. If the Plan Characteristic Code is more or fewer than 2 digits, or not one numeric and one alpha, circle out the entry. Note: See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions.

# Lines 9 through 11.

3.11.27.7.29 (01-01-2024) Lines 9 through 11. See Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversions and revisions.

# Signature

3.11.27.7.30 (01-01-2023) Signature A signature is required on all Form 5500-EZ returns. Edit a signature code on the bottom right of the first page of the return. Edit a "1" if the return is signed, printed, or stamped. Edit a "2" if the return is not signed.

# Error Resolution

3.11.27.8 (01-01-2023) Error Resolution IRM 3.11.27.8 provides correction procedures to be used by the Error Correction and Rejects Tax Examiners when processing Employee Plan (EP) Form 5500-EZ returns. Common procedures may be found in IRM 3.12.38, Error Resolution - BMF General Instructions.

# Background and Purpose

3.11.27.8.1 (01-01-2023) Background and Purpose The instructions in IRM 3.11.27.8 are used for correcting errors made by taxpayers, as well as those made by campus operations for Form 5500-EZ.

# IDRS Research Tools/Command Codes

3.11.27.8.2 (01-01-2023) IDRS Research Tools/Command Codes IDRS Research Tools/Command Codes (CCs) are available for BMF and EPMF research. The following subsections will provide instructions on how these CCs may be used for EPMF account resolution.

# Command Code EMFOL

3.11.27.8.2.1 (01-01-2023) Command Code EMFOL Use CC EMFOL to research posted EPMF information. This file is updated weekly as the Master File itself is updated. The sponsor EIN must be input with a definer to use this command code. See IRM 2.3.64, Command Code EMFOL.

# Command Code ERTVU

3.11.27.8.2.2 (01-01-2023) Command Code ERTVU Use CC ERTVU to research the Return Transaction File. It is updated weekly. Most of the information, including the Edit Sheet as well as some generated data, is displayed with this command code. See IRM 2.3.65, IDRS Terminal Responses - EPMF Return Transaction File On-Line (ERTVU) Research. Note: Plan Year Ending 199112 to the current year is displayed with this command code. Therefore, whenever using ERTVU to research an older plan period return (plan years through 199111), always research EMFOL first to determine the current information about the return posting.

# Command Code INOLE

3.11.27.8.2.3 (01-01-2023) Command Code INOLE The CC INOLE will access the NAP with a definer code and EIN. See IRM 2.3.47, IDRS Terminal Responses - Command Codes INOLE, EOGEN, and SPARQ.

# Correction Procedures for Form 5500-EZ

3.11.27.8.3 (01-01-2023) Correction Procedures for Form 5500-EZ Records will be placed into Error Resolution or Rejects inventories for correction. Once a record is accessed and it displays on the screen, the error must be resolved by either: Fully correcting the record. Rejecting the record from pipeline processing. Corrections will include correcting errors in editing, transcription, or taxpayer errors. Before making corrections to the error screen displays, verify that the DLN on the display matches the DLN on the document. Find common procedures in IRM 3.12.38.

# Action Code 001

3.11.27.8.4 (01-01-2023) Action Code 001 Action Code 001 is computer generated when the BOB resolution function has added a missing document by inputting only the EIN and name control for the missing document. All data must be entered. GTSEC all sections and enter all necessary data.

# Clear Fields "C" and "000"

3.11.27.8.5 (01-01-2023) Clear Fields "C" and "000" The letter "C" is used as a Clear Field for the Error Codes (consistency errors) when the invalid condition does not require a change or correction to the record as displayed. The display will include a Clear Field (labeled "CL" ) to indicate the possible need of a clear field. Error Codes that need a Clear Field are cleared by either correcting the condition or entering a "C" to indicate no correction is needed. Clear Field "C" is also used for clearing the Action Code after corrections are completed. "000" is also used as a Clear Field when deleting Action Codes. It is used only for erroneous Action Codes when it is determined there is no reason to suspend the record. Note: "000" cannot be used in Reject correction. Programming erases all "C" Clear Fields for Error Codes when a record is suspended with the Command Code SSPND. Programming erases all "C" Clear Fields for Error Codes and Action Codes for the new day's error inventory and workable suspense inventory. Note: Unfinished records from the previous day will not contain the "C" Clear Fields assigned to a record that was not completed.

# Action Code Errors

3.11.27.9 (01-01-2023) Action Code Errors All records assigned an incorrect Action Code will be displayed as a Priority 1 error. The correction procedures are: If the Action Code is valid (except 001), it will be placed in the Reject inventory. If the Action Code is invalid or is 001, it will be placed in the Error Resolution inventory.

# Section Errors

3.11.27.10 (01-01-2023) Section Errors There are two types of section errors: ISRP and TERMINUS Errors.

# ISRP Errors

3.11.27.10.1 (01-01-2023) ISRP Errors An ISRP error is an error detected by the ISRP system. The display for the ISRP error will include the code identifying the type of ISRP error: "1" - Split-screen transmission; Key Verifier attempted to change Check Digit; four or more digits of a EIN; or the original entry operator entered required section as missing. "3" - Invalid section ending point. "4" - Invalid field length. "Questionable Section" - The ISRP operator input the same section more than once or entered a section out of sequence. The computer program will drop all duplicate sections and display the first one encountered. When displayed, ISRP errors will display all input fields of the section in error. Transcribed data will be present. Computer-generated data will not be present.

# ISRP Error Correction Procedures

3.11.27.10.1.1 (01-01-2023) ISRP Error Correction Procedures Check all fields of the section and verify that fields are entered as coded. If no correction is needed, or when the section is correct, drop to the bottom of the screen and transmit. If the section needs to be deleted, enter command code DLSEC followed by the section number.

# Terminus Errors

3.11.27.10.2 (01-01-2023) Terminus Errors A Terminus Error occurs when a section with variable-length input fields contains an erroneous-sized field. When displayed, a Terminus Error will show all input fields of the terminus section. Transcribed data will be present. Computer-generated fields will not be present.

# Terminus Error Correction Procedures

3.11.27.10.2.1 (01-01-2023) Terminus Error Correction Procedures All fields present for the section must be examined and the necessary correction(s) made. If the section needs to be deleted, use command code DLSEC to delete the section. If no corrections are needed, drop cursor to the bottom of the screen and transmit.

# Field Errors

3.11.27.10.3 (01-01-2023) Field Errors Any data not meeting the requirements for that field appears as a Field Error. Errors include: Non-alphabetical character in an alpha field. Blank space in a numeric field. Blank in the first position of an alpha field. Non-numeric character in a numeric field. A required field is blank.

# Field Error Correction Procedures

3.11.27.10.3.1 (01-01-2023) Field Error Correction Procedures All Field Errors will be displayed in the order encountered in the record. Correct coding and transcription errors.

# Return Information

3.11.27.10.4 (01-01-2023) Return Information The return information used for processing the Form 5500-EZ is below: Program Number Tax Class Doc. Code Blocking Series MFT 72840 (2009 tax year and subsequent) 0 31 000-999 74 72841 (2008 tax year and prior) 0 31 000-999 74

# Substitute Returns Prepared by EP Division

3.11.27.11 (01-01-2023) Substitute Returns Prepared by EP Division Field Agents in TE/GE's EP Division occasionally prepare returns on behalf of the taxpayer to use as a source document to complete an examination. The return will be identified by the note "Substitute for Return" , "SFR" , or "TC 599 CC 095 Input" . Process these returns as originals. The following items must be present: Filer's name or name control Filer's EIN Plan year ending Plan number If any of the above items is missing, SSPND 320 to EP Entity. Do Not correspond. All substitute for returns must have CCC "C" .

# Secured Delinquent Returns

3.11.27.12 (01-01-2023) Secured Delinquent Returns Revenue Agents may submit delinquent returns for processing. You can identify these by the words "Secured by TE/GE" , "Delinquent Return Secured" , or "TC 599 CC 097 Input" . The return may also have either a Form 13133 or a Form 3198-A attached. Enter CCC "≡ ≡ ≡" in Field 01CCC if the attached Form 13133 or 3198-A indicates not to assess a late filing penalty. The agent will highlight the remarks field of Form 3198-A. Edit CCC "≡ ≡ ≡" in Field 01CCC if the attached Form 13133 or 3198-A indicates not to assess a late payment penalty.

# Form 5500-EZ Processing Section

3.11.27.13 (01-01-2023) Form 5500-EZ Processing Section Form 5500-EZ is filed as an Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan. The form is required to be filed under section 6058(a) of the Internal Revenue Code. A separate Form 5500-EZ is required for each Plan Number. The Form 5500-EZ must be filed by the last day of the 7th calendar month after the end of the plan year (not to exceed 12 months in length).

# Foreign Addresses

3.11.27.13.1 (01-01-2025) Foreign Addresses C&E perfects all foreign addresses on IDRS before ISRP input. ISRP will bypass the address section; therefore, the displayed screen will not contain an address section. If a foreign address is input through ISRP and the return displays, research. If Then INOLES shows the same address as the document, delete section 02. INOLES shows a different address than the document, research ENMOD and check for a pending address change. pending address is present showing the address on the document, delete section 02. no pending address change is present, SSPND 320 and prepare Form 4227, reject the document for routing to EP Entity for address change, foreign address.

# Amended Returns

3.11.27.13.2 (01-01-2023) Amended Returns If the amended box is checked or there is another indication that the return is amended, revised, supplemental, corrected, or superseding, enter CCC "G" in Field 01CCC. If the return was identified as a duplicate or copy by Unpostables, cancel the DLN and route to Files for association with the original return.

# Section 01 Form 5500-EZ

3.11.27.13.3 (01-01-2025) Section 01 Form 5500-EZ Section 01 must be present. Section 01 contains these fields: AFD POS Field Name Form Line # 01NC 4 Name Control Part II, Line 2a Employer's Name. 01EIN 9 EIN Part II, Line 2b. 01PL 3 Plan Number Part II, Line 1b. 01TXP 6 Tax Period Filer Plan Year Ending (YYYYMM). 01PYB 8 Plan Year Beginning Date Part I, Plan Yr Beginning Line. 01PYD 8 Plan Year Ending Date Part I, Plan Yr Ending Line. 01RCD 8 Received Date Front center of Form - Stamped or edited on return (YYYYMMDD). 01CCC 10 Computer Condition Code Edited in the Part II section in the middle of the form. 01LA1 1 First Plan Report Indicator 1 Part I A, Box 1 01LA2 1 Amended Report Indicator 2 Part I A, Box 2 01LA3 1 Final Report Indicator 3 Part I A, Box 3 01LA4 1 Short Period Report Indicator 4 Part I A, Box 4 01LB1 1 Filing under Form 5558 Extension of Time Part I B, Box 1 01LB2 1 Filing under Automatic Extension of Time Part I B, Box 2 01LB3 1 Filing under Special Extension of Time Part I B, Box 3 01LC 1 Foreign Plan Indicator Part I Check Box 01LD 1 IRS Late Filer Penalty Relief Program Part I Check Box 01LE 1 Secure Act 201 Part I E Box 01L1C 8 Date Plan First Became Effective Part II, Line 1c 01L2C 10 Employer's Telephone Number Part II, Line 2c 01L2D 6 Business Code Part II, Line 2d 01W 1 Signature Indicator Edited at the bottom right on the first page of the return. 01X1 3 ERS Action Code Edited at the bottom left margin of the return. 01ADC 2 Audit Code Edited at the bottom center margin of the return. This field is currently not edited.

# Field 01NC Name Control/Check Digits

3.11.27.13.3.1 (01-01-2023) Field 01NC Name Control/Check Digits Field 01NC is the Name Control and Check Digit Field. Name Control - This is a required four-position alpha/numeric field and is located in the entity section of the return. See IRM 3.11.27.7.9, Effective Date Of Plan - Part II Line 1c, for more information. Check Digit - This is a four-position alpha/numeric field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G, or M) in each of the third and fourth positions.

# Field 01NC Invalid Conditions

3.11.27.13.3.1.1 (01-01-2023) Field 01NC Invalid Conditions This field is invalid if: For Name Control, the first position is not alpha or numeric, the 2nd, 3rd, or 4th position is not an alpha, numeric, hyphen, ampersand, or blank; and there are any intervening blanks between characters. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in each of the third and fourth positions is not present.

# Field 01NC Correction Procedures

3.11.27.13.3.1.2 (01-01-2023) Field 01NC Correction Procedures Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. Use (2) through (4) below to determine the correct Name Control. If the Name Control transcribed from the document does not match the Name Control on the EPMF EIF for the EIN in Field 01EIN, this field will under print with the EPMF EIF Name Control. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLET to secure the Name Control. If unable to secure the Name Control, SSPND 320. The INOLE screens with definer codes shown below display the BMF and/or EPMF entity information of the requested EIN. INOLE Format Description INOLESNN-NNNNNNNP CC INOLES with a P at the end of the EIN, displays the current EPMF plan information: the filer name, address and plans established for the EIN. INOLETNN-NNNNNNN Displays the name line and address information for all accounts with the same EIN. INOLEPNN-NNNNNNN Displays the EPMF plan information. A total of 10 plan names can be shown on one screen. If IDRS is not available, SSPND 351. The name control will always be the first four characters of the Employer's Name as follows: Jim Snow Profit Sharing Plan - Edit JIMS. A. Tree Inc. Retirement Plan - Edit ATRE. John Sea SERP - Edit JOHN. Stanford & Auburn Associates Section 125 Cafeteria Plan - Edit STAN. Correct the name control using: If Then the Name Control has not been edited or transcribed correctly from Part II Line 2a and the correct Name Control matches the underprint Name Control, edit the correct Name Control and bring up the underprint Name Control in 01NC. the Name Control was edited and transcribed correctly, determine if the filer has changed the order of his name but there was no name change input. the filer changed the order of the name but there was no name change input, bring up the underprint Name Control in 01NC. the EIN was transcribed incorrectly from Part II, Line 2b, correct the EIN in 01EIN.

# Field 01EIN Employer Identification Number (EIN)

3.11.27.13.3.2 (01-01-2023) Field 01EIN Employer Identification Number (EIN) Field 01EIN is the Employer Identification Number. The EIN is a number assigned by IRS for identification of an Employee Pension Plan/Retirement Plan. This field is located in Part II, 2b. This is a nine-position numeric field that must contain an entry.

# Field 01 EIN Invalid Conditions

3.11.27.13.3.2.1 (01-01-2023) Field 01 EIN Invalid Conditions This field is invalid if: It is non-numeric, It is fewer than nine characters, The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 69, 78, 79, or 89, The EIN is illegible or incomplete, It is all zeros or all nines.

# Field 01EIN Correction Procedures

3.11.27.13.3.2.2 (01-01-2025) Field 01EIN Correction Procedures Check Field 01EIN against the return. Correct any coding or transcription errors. If the EIN was entered incorrectly, search for another valid EIN on the return and attachments and enter the correct EIN. If unable to determine a correct EIN: Research using Command Code NAMEB or NAMEE for the correct EIN. SSPND 351 if IDRS is not available. SSPND 320 if more than one number is found or if you are unable to determine a valid EIN. Indicate multiple EINs on Form 4227. If you determine a correct EIN but the Plan Number is not established, SSPND 320 and note "Plan Number" on Form 4227 and route to EP Entity for Plan Number establishment.

# Field 01PL Plan Number

3.11.27.13.3.3 (01-01-2023) Field 01PL Plan Number Field 01PL is the Plan Number. The Plan Number is a number assigned by the filer for identification of an Employee Pension Plan/Retirement Plan. This field is located in Part II, 1b. This is a three-position numeric field that must contain an entry. Plan Number valid range is 001-999.

# Field 01PL Invalid Conditions

3.11.27.13.3.3.1 (01-01-2023) Field 01PL Invalid Conditions This field is invalid if: It is non-numeric, It is fewer than three digits, It is blank, It is illegible or incomplete, The digits are other than 001-999.

# Field 01PL Correction Procedures

3.11.27.13.3.3.2 (01-01-2023) Field 01PL Correction Procedures If Field 01PL is nonnumeric, blank and/or fewer than three digits and no Plan Number is present on the return or attachments, research INOLE, INOLEP, EMFOL, NAMEE and/or ENMOD. If no determination can be made, SSPND 320, attach Form 4227, note "Plan Number" and route to EP Entity for Plan Number establishment. If the Plan Number is not in the valid range, SSPND 320, attach Form 4227, note "Plan Number" and route to EP Entity. Note: If the return was previously reviewed by EP Entity or EP Accounts and the Plan Number is present and is within the valid range, clear.

# Field 01TXP Tax Period

3.11.27.13.3.4 (01-01-2023) Field 01TXP Tax Period Field 01TXP is the Tax Period. It is in YYYYMM format.

# Field 01TXP Invalid Conditions

3.11.27.13.3.4.1 (01-01-2023) Field 01TXP Invalid Conditions This field is invalid if: It is non-numeric. Month is not 01-12. It is equal to or later than the Processing Date. Tax period is greater than 201012 plus 11 months. The tax period is earlier than 190012. Less than ADP date of 197412. Not in YYYYMM format.

# Field 01TXP Correction Procedures

3.11.27.13.3.4.2 (01-01-2023) Field 01TXP Correction Procedures Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors. If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return. If the return is a "Final" , edit the tax period on the return to the month preceding the Received Date. If the tax period is more than four months and fewer than 11 months from the process date (today's date), SSPND 480. Attach Form 4227 indicating "early filed" . If the tax period is greater than the process date (today's date) plus 11 months, process using current year, 202412. If Field 01TXP is blank: Use the Plan Year Ending from Part I, 01PYD. If Plan Year Ending is blank, use current year (e.g., 202412, if processing year is 2024).

# Field 01PYB Plan Year Beginning Date

3.11.27.13.3.5 (01-01-2023) Field 01PYB Plan Year Beginning Date Field 01PYB is the Plan Year Beginning Date. It is in YYYYMMDD format. When present, this is an eight-digit numeric field. YYYY must be greater than or equal to 1974, MM must be 01-12, and DD is equal to the month days.

# Field 01PYB Invalid Conditions

3.11.27.13.3.5.1 (01-01-2023) Field 01PYB Invalid Conditions The date is not in YYYYMMDD format or blank.

# Field 01PYB Correction Procedures

3.11.27.13.3.5.2 (01-01-2025) Field 01PYB Correction Procedures Correct all coding and transcription errors. If the plan year beginning date is present and correct, verify and correct fields 01TXP and 01PYD. If no corrections are needed, delete CCC "Y" in Field 01CCC. This field errors when the month, day, and year of the plan year beginning date is equal to or later than the month, day, and year of the plan year ending date. On correction run, it will * when the month, day, and year of the plan year beginning date is later than the month, day (when present), and year of the plan year ending date. If the plan year beginning date is correct, verify and correct Fields 01TXP and 01PYD. Research attachments and IDRS to determine correct plan year beginning date and ending date. Reminder: Use prior year filings shown on IDRS to determine correct beginning and ending dates. If Then the plan year beginning date is later than the plan year ending date, and correct beginning and/or ending date is found through research, enter the correct beginning and/or ending date. an extension is attached and the plan year ending date on the extension is the same as Field 01TXP, delete Field 01PYB. the year and month of the Plan Year Beginning date (01PYB) equals the year and month of the plan year ending date (01TXP) and research shows these dates are correct, Enter CCC "O" in Field 01CCC when the day of plan year beginning date is other than 01. Clear when day of plan year beginning date is 01 and no other errors are present. the tax period (01TXP) plus the day of plan year ending date (01PYD), minus the plan year beginning date (01PYB), is greater than 365 (plan year is longer than 12 months) or CCC Y is present, verify and correct Fields 01TXP and 01PYD. the plan year begins on the first day of a month and ends the next year on the first day of the same month, correct plan year ending date using the prior month. (Example: Plan year began 7/1/2022 and ended on 7/1/2023 use 06/30/2023).

# Field 01PYD Plan Year Ending Date

3.11.27.13.3.6 (01-01-2023) Field 01PYD Plan Year Ending Date Field 01PYD is the Plan Year Ending Date. It is in YYYYMMDD format. When present, this is an eight-digit numeric field. YYYY must be greater than or equal to 1974, MM must be 01-12 and DD is equal to the month days.

# Field 01PYD Invalid Conditions

3.11.27.13.3.6.1 (01-01-2023) Field 01PYD Invalid Conditions This field will error if the plan year ending is later than the process date.

# Field 01PYD Correction Procedures

3.11.27.13.3.6.2 (01-01-2023) Field 01PYD Correction Procedures Correct all coding and transcription errors. If Field 01PYD is blank, enter date from Field 01TXP. If Field 01TXP is also blank, use current year (e.g., 20221231 if processing year is 2023). If Fields 01PYB and 01PYD are present and correct, clear when no other errors are present.

# Field 01RCD Received Date

3.11.27.13.3.7 (01-01-2023) Field 01RCD Received Date Field 01RCD is the Received Date. It is in YYYYMMDD format. This field is required and is transcribed from the date stamp on page one of the return.

# Field 01RCD Invalid Conditions

3.11.27.13.3.7.1 (01-01-2023) Field 01RCD Invalid Conditions This field is invalid if it is: Not present. Not in YYYYMMDD format. Later than the current processing date. Not within the valid year, month, day range.

# Field 01RCD Correction Procedures

3.11.27.13.3.7.2 (01-01-2023) Field 01RCD Correction Procedures Compare Field 01RCD with the Received Date stamp on the return. Correct any coding or transcription errors. If the Received Date stamp is "invalid" (e.g., 20220115 in lieu of 01152022), correct accordingly. Determine the Received Date in the following priority when it is required and there is no valid date stamp or handwritten Received Date: Note: If an envelope is not attached, use the postmark date stamped on the face of the return. The envelope postmark or delivery shipment date. Note: If a date is stamped, the priority list would not be needed. However, if there is more than one Received Date stamped on the document, the proper date would depend on whether the document was properly addressed. If the document is properly addressed but the IRS mis-routed the document, use the earliest date. If the document is not properly addressed, use the date it was stamped received at the proper address. The Revenue Officer's signature date. The signature date. The Julian Date in the DLN. Note: Use signature date only if the signature date is within the current processing year. Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Postmarks

3.11.27.13.3.7.3 (01-01-2025) Postmarks Postmarks are used to determine the timeliness of IRS returns. Only official postmark dates, Killer Bar Strips, or Postage Validation Imprinter (PVI) Labels are accepted as proof of filing timely. Apply these guidelines to determine whether postmarks are affixed by a U.S. Postal Facility or are privately metered. Official metered postmarks have arrows that indicate official markings. Killer Bar Strips are a series of solid or broken lines containing a date, city, and state that is used to cancel the postage stamp. It is not valid if the date, city, and state are not all present. Valid PVI Labels are affixed to First Class and Third Class letters, and to Certified and Registered mail. They are also used on small parcels, rolls, and ordinary parcels. They may be affixed to flats mailed at the single piece rate; both Priority and Third Class. Mail date stamps from designated Private Delivery Service (PDS) are also acceptable. The only designated PDS are: Federal Express - FedEx Priority Overnight, FedEx Standard Overnight, FedEx Two Day. United Parcel Service - UPS Next Day Air, UPS Next Day Air Saver, UPS Second Day Air, UPS Second Day Air A.M. DHL Worldwide Express - DHL Same Day Service, DHL USA Overnight. Airborne Express - Overnight Air Express Service, Next Afternoon Service, Second Day Service.

# Field 01CCC Computer Condition Codes

3.11.27.13.3.8 (01-01-2023) Field 01CCC Computer Condition Codes Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the Part II box in the middle of the Form 5500-EZ. Valid Computer Condition Codes and their meanings are: Code Meaning 1 Fact of Filing for prior years older than current year. C SFR or Secured return. Never correspond if a return was filed as a SFR or Secured return. F Final return. Generated on current-year return when all conditions for final return are met. G Amended return. Generated on amended returns, may be input, or will be generated when amended return box is checked. A TC 977 and sponsor's entity information are posted to indicate an amended return has been filed. Don't treat an amended return differently; overlay the current data with the amended data and pass data to the EPMF. I Incomplete return. J Re-input return. O One day (month) return. On Form 5500 series returns, it indicates that the plan begins and ends within the same month. It causes the return to post to the next month's tax period. CCC O will always be present with CCC S Short period. Reminder: Only input CCC "O" after researching IDRS and attachments and determining it's a one day (month) return. R Reasonable cause for late filing. This is generated when reasonable cause for late filing is attached to the return. If the Part I Box B 5558 is checked and we received the return within the extended due date. See IRM 3.11.27.5.11, to determine if return is timely by the extended due date. If the Part I Box B Automatic Extension or Special Extension box is checked. If Part I Box E box is checked. S Short Plan Year or Short Period Return. If Part I, A box (4) is checked and when the tax period minus the plan year beginning date is less than 365 days. U Unprocessable return. This is input when essential information is missing and can't be secured through research. V Reasonable cause blank line items. This is input when the filer provides reasonable cause for line items being blank. X Reserved for future use on Form 5500-EZ. Y 52-53-Week Filer. Generates when indicated as a 52-53-week filer. Plan year reported under 52-53-week rule may end not more than six days before and not more than three days after the end of a month. Each Condition Code can only appear once.

# Field 01CCC Invalid Conditions

3.11.27.13.3.8.1 (01-01-2023) Field 01CCC Invalid Conditions This field is invalid if: The entry is other than blank, "1" , "C" , "F" , "G" , "I" , "J" , "O" , "R" , "S" , "U" , "V" , "W" , "X" , or "Y" , This field may be present and may contain up to ten entries.

# Field 01CCC Correction Procedures

3.11.27.13.3.8.2 (01-01-2023) Field 01CCC Correction Procedures Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

# Field 01LA1 First Plan Report Indicator 1

3.11.27.13.3.9 (01-01-2023) Field 01LA1 First Plan Report Indicator 1 Field 01LA1 is the First Plan Report Indicator. Field 01LA1 is transcribed from Part I A box (1) of the Form 5500-EZ. This is a one-position field; the box can be checked or blank.

# Field 01LA1 Invalid Conditions

3.11.27.13.3.9.1 (01-01-2023) Field 01LA1 Invalid Conditions This field is invalid if other than 1 or blank.

# Field 01LA1 Correction Procedures

3.11.27.13.3.9.2 (01-01-2023) Field 01LA1 Correction Procedures Correct coding and transcription errors. If Field 01LA1 checked box is present and correct, clear when no other errors are present. If the box is not checked and the filer indicates this is the First Plan Report, check the box and transmit. If the box is not checked, clear the field; the field can be blank.

# Field 01LA2 Amended Report Indicator 2

3.11.27.13.3.10 (01-01-2023) Field 01LA2 Amended Report Indicator 2 Field 01LA2 is the Amended Report Indicator. Field 01LA2 is transcribed from Part I A box (2) of the Form 5500-EZ. This is a one-position field; the box can be checked or blank.

# Field 01LA2 Invalid Conditions

3.11.27.13.3.10.1 (01-01-2023) Field 01LA2 Invalid Conditions This field is invalid if other than 1 or blank.

# Field 01LA2 Corrections Procedures

3.11.27.13.3.10.2 (01-01-2023) Field 01LA2 Corrections Procedures Correct coding and transcription errors. If Field 01LA2 checked box is present and correct, clear when no other errors are present. If the box is not checked and the filer indicates the return is marked "amended" , "corrected" , or "revised" , check the box and transmit. If the box is not checked, clear the field; the field can be blank.

# Field 01LA3 Final Report Indicator 3

3.11.27.13.3.11 (01-01-2023) Field 01LA3 Final Report Indicator 3 Field 01LA3 is the Final Report Indicator. Field 01LA3 is transcribed from Part I A box (3) of the Form 5500-EZ. This is a one-position field; the box can be checked or blank.

# Field 01LA3 Invalid Conditions

3.11.27.13.3.11.1 (01-01-2023) Field 01LA3 Invalid Conditions This field is invalid if other than 1 or blank.

# Field 01LA3 Correction Procedures

3.11.27.13.3.11.2 (01-01-2023) Field 01LA3 Correction Procedures Correct coding and transcription errors. If Field 01LA3 checked box is present and correct, clear when no other errors are present. If the box is not checked and the filer indicates the return is a final return, check the box and transmit. If the box is not checked, clear the field; the field can be blank.

# Field 01LA4 Short Period Report Indicator 4

3.11.27.13.3.12 (01-01-2023) Field 01LA4 Short Period Report Indicator 4 Field 01LA4 is the Short Period Report Indicator. Field 01LA4 is transcribed from Part I A box (4) of the Form 5500-EZ. This is a one-position field; the box can be checked or blank.

# Field 01LA4 Invalid Conditions

3.11.27.13.3.12.1 (01-01-2023) Field 01LA4 Invalid Conditions This field is invalid if other than 1 or blank.

# Field 01LA4 Correction Procedures

3.11.27.13.3.12.2 (01-01-2025) Field 01LA4 Correction Procedures Correct coding and transcription errors. If Field 01LA4 checked box is present, when the tax period minus the plan year beginning date is less than 365 days and is correct, clear when no other errors are present. If the box is not checked and the filer indicates the return is a final return, check the 01LA3 box and transmit. If there is an entry in this field, the Plan Year Ending date will not underprint if it does not match the EIF. If the box is not checked, clear the field; the field can be blank.

# Field 01LB1 Form 5558 Extension of Time Indicator 1

3.11.27.13.3.13 (01-01-2024) Field 01LB1 Form 5558 Extension of Time Indicator 1 Field 01LB1 is the box filing under Form 5558 Extension of Time Indicator. Field 01LB1 is transcribed from Form 5500-EZ, Part I, B box - Form 5558. This is a one-position field, and the box can be checked or blank.

# Field 01LB1 Invalid Conditions

3.11.27.13.3.13.1 (01-01-2024) Field 01LB1 Invalid Conditions This field is invalid if other than 1 or blank.

# Field 01LB1 Correction Procedures

3.11.27.13.3.13.2 (01-01-2024) Field 01LB1 Correction Procedures The valid range of 1 (if box is checked) or blank.

# Field 01LB2 Automatic Extension of Time Indicator 2

3.11.27.13.3.14 (01-01-2024) Field 01LB2 Automatic Extension of Time Indicator 2 Field 01LB2 is the box filing under Automatic Extension of Time Indicator. Field 01LB2 is transcribed from Form 5500-EZ, Part I, B box - Automatic Extension. This is a one-position field, and the box can be checked or blank.

# Field 01LB2 Invalid Conditions

3.11.27.13.3.14.1 (01-01-2024) Field 01LB2 Invalid Conditions This field is invalid if other than 1 or blank.

# Field 01LB2 Correction Procedures

3.11.27.13.3.14.2 (01-01-2024) Field 01LB2 Correction Procedures The valid range of 1 (if box is checked) or blank.

# Field 01LB3 Special Extension of Time Indication 3

3.11.27.13.3.15 (01-01-2024) Field 01LB3 Special Extension of Time Indication 3 Field 01LB3 is the box filing under Special Extension of Time Indicator. Field 01LB3 is transcribed from Form 5500-EZ, Part I, B box - Special Extension. This is a one-position field, and the box can be checked or blank.

# Field 01LB3 Invalid Conditions

3.11.27.13.3.15.1 (01-01-2024) Field 01LB3 Invalid Conditions This field is invalid if other than 1 or blank.

# Field 01LB3 Correction Procedures

3.11.27.13.3.15.2 (01-01-2024) Field 01LB3 Correction Procedures The valid range of 1 (if box is checked) or blank.

# Field 01LC Foreign Plan Check Box Indicator

3.11.27.13.3.16 (01-01-2023) Field 01LC Foreign Plan Check Box Indicator Field 01LC is the Foreign Plan Check Box Indicator. Field 01LC is transcribed from Part I, C box of the Form 5500-EZ. This is a one-position field that must be present. The box can be checked or blank.

# Field 01LC Correction Procedures

3.11.27.13.3.16.1 (01-01-2025) Field 01LC Correction Procedures Correct coding and transcription errors: 1 = if box is checked or if box is checked and the Plan Characteristic code Part IV, line 8 is 3A 2 = if the box is not checked 3 = if the Plan Characteristic code in Part IV, line 8 is 3A Note: For more information, if Part IV, line 8, see Exhibits 3.11.27-1 through 3.11.27-4 for prior year line conversion and revisions. If Field 01LC is present and correct, clear when no other errors are present.

# Field 01LD IRS Late Filer Penalty Relief Program

3.11.27.13.3.17 (01-01-2023) Field 01LD IRS Late Filer Penalty Relief Program Field 01LD is the IRS Late Filer Penalty Relief Program. Field 01LD is transcribed from Part I, D box of the Form 5500-EZ. This is a one-position field; the box can be checked or blank.

# Field 01LD Invalid Conditions

3.11.27.13.3.17.1 (01-01-2023) Field 01LD Invalid Conditions This field is invalid if other than 1 or blank.

# Field 01LD Correction Procedures

3.11.27.13.3.17.2 (01-01-2023) Field 01LD Correction Procedures Correct coding and transcription errors. If Field 01LD checked box is present and correct, clear when no other errors are present. If the box is not checked and the filer has Form 14704 attached or submitted under Rev. Proc. 2015-32, check the box and transmit. If the box is not checked, clear the field; the field can be blank.

# Field 01LE Secure Act 201

3.11.27.13.3.18 (01-01-2024) Field 01LE Secure Act 201 Field 01LE is the Secure Act 201 check box. Field 01LE is transcribed from Form 5500-EZ, Part I, E box. This is a one-position field, and the box can be checked or blank.

# Field 01LE Invalid Conditions

3.11.27.13.3.18.1 (01-01-2024) Field 01LE Invalid Conditions This field is invalid if other than 1 or blank.

# Field 01LE Correction Procedures

3.11.27.13.3.18.2 (01-01-2024) Field 01LE Correction Procedures The valid range of 1 (if box is checked) or blank.

# Field 01L1C Plan Effective Date

3.11.27.13.3.19 (01-01-2023) Field 01L1C Plan Effective Date Field 01L1C is the Plan Effective Date. Field 01L1C is transcribed from Part II Line 1c of the Form 5500-EZ. This is an eight-digit field that may contain an entry. If present, the entry must be in YYYYMMDD format.

# Field 01L1C Invalid Conditions

3.11.27.13.3.19.1 (01-01-2023) Field 01L1C Invalid Conditions This field is invalid if it is: Not in YYYYMMDD format. Not within the valid year, month, day range. YYYY must be greater than or equal to 1974, MM must be 01-12, and DD is equal to the month days.

# Field 01L1C Correction Procedures

3.11.27.13.3.19.2 (01-01-2025) Field 01L1C Correction Procedures Correct coding and transcription errors. If Field 01L1C is present and correct, clear when no other errors are present. If Line 1c has an entry and either the month or day is missing, enter 01 for the missing day or month. If the year is input as YY instead of YYYY, use 20 for the first two digits as the century. If only the year is present, then use 01 for both the missing day and missing month. If an entry is present on Line 1c and a year is missing and/or incomplete, research using INOLE or EMFOL to determine the year. If unable to determine the year, route to EP Entity. If YYYY is less than 1974, process as current year.

# Field 01L2D Business Code

3.11.27.13.3.20 (01-01-2023) Field 01L2D Business Code Field 01L2D is the Business Code. Field 01L2D is transcribed from Part II Line 2d of the Form 5500-EZ. This is a six-digit field that may contain an entry.

# Field 01L2D Invalid Conditions

3.11.27.13.3.20.1 (01-01-2023) Field 01L2D Invalid Conditions This field is invalid if it is illegible, contains more or fewer than six digits.

# Field 01L2D Correction Procedures

3.11.27.13.3.20.2 (01-01-2023) Field 01L2D Correction Procedures Correct coding and transcription errors. If Field 01L2D is present and correct, clear when no other errors are present. If Field 01L2D is illegible, contains more or fewer than six digits, research Form 5500-EZ instructions, correct entry and transmit. If unable to determine the correct business code, delete the entry.

# Field 01L2C Employer's Telephone Number

3.11.27.13.3.21 (01-01-2023) Field 01L2C Employer's Telephone Number Field 01L2C is the Employer's Telephone Number. Field 01L2C is transcribed from Part II Line 2c of the Form 5500-EZ. This is a 10-position field that may contain an entry. If present, this field is numeric.

# Field 01L2C Invalid Conditions

3.11.27.13.3.21.1 (01-01-2023) Field 01L2C Invalid Conditions This field is invalid if non-numeric.

# Field 01L2C Correction Procedures

3.11.27.13.3.21.2 (01-01-2023) Field 01L2C Correction Procedures If Field 01L2C is invalid or incomplete, delete the entry. Do not attempt to correct the field.

# Field 01W Signature Indicator

3.11.27.13.3.22 (01-01-2023) Field 01W Signature Indicator Field 01W is the Signature Indicator. Field 01W is transcribed from the bottom left margin of the Form 5500-EZ. This is a one-character field that may be present. The valid characters are 1 (return signature is present) or 2 (return signature is missing).

# Field 01W Invalid Conditions

3.11.27.13.3.22.1 (01-01-2023) Field 01W Invalid Conditions This field is invalid if other than 1-character numeric or blank.

# Field 01W Correction Procedures

3.11.27.13.3.22.2 (01-01-2023) Field 01W Correction Procedures Correct any coding or transcription errors. If Field 01W is present and correct, 1 (if signature is present) or 2 (if signature is missing); clear when no other errors are present.

# Field 01ADC Audit Code

3.11.27.13.3.23 (01-01-2023) Field 01ADC Audit Code Field 01ADC is the Audit Code. This field is currently not being edited. If this field contains errors, delete entry.

# Field 01ADC Invalid Conditions

3.11.27.13.3.23.1 (01-01-2023) Field 01ADC Invalid Conditions Present and entry is other than 1 or 2. More than one code is present.

# Field 01ADC Correction Procedures

3.11.27.13.3.23.2 (01-01-2023) Field 01ADC Correction Procedures Field 01ADC is currently not edited. Delete entry if present.

# Field 01CAF CAF Indicator

3.11.27.13.3.24 (01-01-2023) Field 01CAF CAF Indicator Field 01CAF is the CAF Indicator. This is a one-position field. If present, the valid codes are blank and 1, 2, 3, 4, or 7.

# Field 01CAF Invalid Conditions

3.11.27.13.3.24.1 (01-01-2023) Field 01CAF Invalid Conditions Present and entry is other than blank, 1, 2, 3, 4, or 7. More than one code is present.

# Field 01CAF Correction Procedures

3.11.27.13.3.24.2 (01-01-2023) Field 01CAF Correction Procedures Correct any coding or transcription errors. If Field 01CAF is present and correct, clear when no other errors are present. If Field 01CAF is invalid or incomplete, delete the entry. Do not attempt to correct the field.

# Section 02 Form 5500-EZ

3.11.27.14 (01-01-2023) Section 02 Form 5500-EZ Section 02 must be present and is located on Form 5500-EZ Part II, 2a. Section 02 contains: AFD: POS: Name: Form Line Number; 02NPL 35 Plan Name 1a Name of Plan 02PNC 35 Plan Name 2 Cont 1a Plan Name 2 02NAM 35 Employer's/Sponsor Name 2a Name 02NMC 35 Employer's/Sponsor Name Cont 2a Name Cont 02SRT 35 Sort Name DBA 2a Sort Name/DBA 02CON 35 Care of Name 2a Care of name 02FAD 35 Foreign Address 2a Foreign Address 02ADD 35 Employer's Street 2a Address 02CTY 22 Employer's City 2a City 02ST 2 Employer's State 2a State 02ZIP 12 Employer's ZIP 2a ZIP

# Field 02NPL Name of Plan

3.11.27.14.1 (01-01-2023) Field 02NPL Name of Plan Field 02NPL is the Name of Plan. Field 02NPL is transcribed from Part II Line 1a of the Form 5500-EZ. This is a required 35-character field.

# Field 02NPL Invalid Conditions

3.11.27.14.1.1 (01-01-2023) Field 02NPL Invalid Conditions First position is present and does not contain A-Z or 0-9. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. There are more than 35 characters present in the field. Note: ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return. Data follows two blanks.

# Field 02NPL Correction Procedures

3.11.27.14.1.2 (01-01-2023) Field 02NPL Correction Procedures Correct all misplaced entries, coding, and transcription errors. Compare the displayed fields with the return. If displayed fields are incorrect, overlay the screen with the correct information. If the Name of Plan is missing, research INOLE, INOLEP, EMFOL, NAMEE, and/or ENMOD using the EIN and Plan Number provided on the return to determine the correct Name of the Plan. If unable to determine the Name of the Plan from the return and research, SSPND 320 to EP Entity Control.

# Field 02PNC Name of Plan Continued

3.11.27.14.2 (01-01-2023) Field 02PNC Name of Plan Continued Field 02PNC is the Name of Plan Continued. Field 02PNC is transcribed from Part II Line 1a of the Form 5500-EZ. This is a 35-character field that may be present.

# Field 02PNC Invalid Conditions

3.11.27.14.2.1 (01-01-2023) Field 02PNC Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. Data follows two blanks.

# Field 02PNC Correction Procedures

3.11.27.14.2.2 (01-01-2023) Field 02PNC Correction Procedures Correct all coding and transcription errors. If unable to correct, delete entry.

# Field 02NAM Employer's Name

3.11.27.14.3 (01-01-2023) Field 02NAM Employer's Name Field 02NAM is the Employer's Name. Field 02NAM is transcribed from Part II Line 2a of the Form 5500-EZ. This is a required 35-character field.

# Field 02NAM Invalid Conditions

3.11.27.14.3.1 (01-01-2023) Field 02NAM Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. There are more than 35 characters present in the field. Note: ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return. Data follows two blanks.

# Field 02NAM Correction Procedures

3.11.27.14.3.2 (01-01-2023) Field 02NAM Correction Procedures Correct all misplaced entries, coding, and transcription errors. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information. If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name. If Then the Name Control on the return or attachment matches the Name Control on INOLES, bring up the underprint. the Name on INOLES is different from the Name on the return or attachment, research NAMEB/NAMEE for a new EIN. If a new EIN is located, verify the Name Control using CC INOLES. If Then the Name on INOLES agrees with the Name on the return or attachment, Ensure that the entity information matches the return. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875-C, Missing or Incorrect EIN on Return, to the address on the return as a non-suspense letter. Note: Obvious transposition or missing (up to 3 digits) can be excluded as criteria for sending Letter 3875-C. multiple EINs are located, SSPND 320 to EP Entity Control. Prepare Form 4227 with the notation "MULTIPLE EINS" . INOLES indicates a "Merge To" (MT) EIN, research the "MT" EIN on INOLES. the "MT" EIN matches the entity on the return or attachments, enter the "MT" EIN in Field 01EIN. the "MT" EIN does not match the entity on the return or attachments SSPND 320 to EP Entity Control. If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a name. If Then the Name on ENMOD agrees with the Name on the return, enter "C" in the Clear Code field. the Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, SSPND 320 to route the return to EP Entity. Attach Form 4227 with the notation "NO RECORD" . If the Name change has not been made, research ENMOD for a pending TC 013. If Then a pending TC 013 is present, enter "C" in the Clear Code field. a pending TC 013 is not present, SSPND 320 to route to EP Entity. Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" . If the name on the return contains more than 35 characters, continue inputting name using Field 02NMC as a second name line.

# Field 02NMC Employer Name Continued

3.11.27.14.4 (01-01-2023) Field 02NMC Employer Name Continued Field 02NMC is the Employer's Name Continued. Field 02NMC is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35-character field that may be present.

# Field 02NMC Invalid Conditions

3.11.27.14.4.1 (01-01-2023) Field 02NMC Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. Data follows two blanks.

# Field 02NMC Correction Procedures

3.11.27.14.4.2 (01-01-2023) Field 02NMC Correction Procedures Correct coding and transcription errors. If unable to correct, delete entry.

# Field 02SRT Sort Name/DBA

3.11.27.14.5 (01-01-2023) Field 02SRT Sort Name/DBA Field 02SRT is the Sort Name/DBA name line. Field 02SRT is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35-character field that may be present.

# Field 02SRT Invalid Conditions

3.11.27.14.5.1 (01-01-2023) Field 02SRT Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. Data follows two blanks.

# Field 02SRT Correction Procedures

3.11.27.14.5.2 (01-01-2023) Field 02SRT Correction Procedures Correct coding and transcription errors. If unable to correct, delete entry.

# Field 02CON Care Of Name

3.11.27.14.6 (01-01-2023) Field 02CON Care Of Name Field 02CON is the Care of Name. Field 02CON is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35-character field that may be present.

# Field 02CON Invalid Conditions

3.11.27.14.6.1 (01-01-2023) Field 02CON Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, or blanks. Data follows two blanks.

# Field 02CON Correction Procedures

3.11.27.14.6.2 (01-01-2023) Field 02CON Correction Procedures Correct coding and transcription errors. If unable to correct, delete entry.

# Field 02ADD Employer's Street Address

3.11.27.14.7 (01-01-2023) Field 02ADD Employer's Street Address Field 02ADD is the Employer's Street Address. Field 02ADD is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35-character field that may be present.

# Field 02ADD Invalid Conditions

3.11.27.14.7.1 (01-01-2023) Field 02ADD Invalid Conditions When present, first character must contain A-Z, 0-9. The remaining characters must be A-Z, 0-9, hyphens, ampersands, or blanks. Data cannot follow two blanks.

# Field 02ADD Correction Procedures

3.11.27.14.7.2 (01-01-2023) Field 02ADD Correction Procedures Correct any coding and transcription errors. Refer to the Form 5500-EZ Part II 2a for the correct street address. If no legible street address is present on the Form 5500-EZ and attachments, delete all data in 02ADD, 02CTY, 02ST, and 02ZIP. If a Major City Code is present and no street address is available, enter the city in Field 02CTY and enter the state code in Field 02ST. If the Major City Code is correct and the state is present, delete Field 02ST. If you cannot correct the address with the information on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete only the address.

# Field 02FAD Foreign Address

3.11.27.14.8 (01-01-2023) Field 02FAD Foreign Address Field 02FAD is the Foreign Address. Field 02FAD is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35-character field that may be present.

# Field 02FAD Invalid Conditions

3.11.27.14.8.1 (01-01-2023) Field 02FAD Invalid Conditions Field 02FAD generates as an error when any of the following conditions is present: The first character is blank. Any character followed by two consecutive blanks. There are more than 35 characters present in the field. Note: ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

# Field 02FAD Correction Procedures

3.11.27.14.8.2 (01-01-2025) Field 02FAD Correction Procedures Verify DLN starts with a 60 or 78. If not present, send to numbering to correct the DLN. Correct all misplaced entries, coding, and transcription errors. Compare displayed fields with the return. If the display is incorrect, overlay the screen with the correct information from the table below. If a foreign address is Then present in Field 02FAD, Field 02ST must contain "." (period). Delete Field 02ZIP if present. not present in Field 02FAD, check return for foreign address. present on the return, Enter the foreign address in Field 02FAD. Note: If additional space is required, continue entering the address in Field 02ADD. Field 02CTY must contain the appropriate foreign country code. Field 02ST must contain "." (period). not present on the return, Verify the address on the return is not a foreign address. Enter street address in Field 02ADD. Enter city, state, and Zip Code in the appropriate fields.

# Field 02CTY City

3.11.27.14.9 (01-01-2023) Field 02CTY City Field 02CTY is the Employer's City. Field 02CTY is transcribed from Part II Line 2a of the Form 5500-EZ. This is a required 22-character field.

# Field 02CTY Invalid Conditions

3.11.27.14.9.1 (01-01-2023) Field 02CTY Invalid Conditions First character is blank. The second and third characters are both blank. All other characters are other than A-Z or blank. Two consecutive blanks followed by a character.

# Field 02CTY Correction Procedures

3.11.27.14.9.2 (01-01-2023) Field 02CTY Correction Procedures Correct any coding and transcription errors. If a Major City Code is present and no street address is available, enter the city in Field 02CTY and enter the state code in Field 02ST.

# Field 02ST State Code

3.11.27.14.10 (01-01-2023) Field 02ST State Code Field 02ST is the Employer's State. Field 02ST is transcribed from Part II Line 2a of the Form 5500-EZ. This is a required two-character field.

# Field 02ST Invalid Conditions

3.11.27.14.10.1 (01-01-2023) Field 02ST Invalid Conditions Field 02ST is blank and Field 02ADD is present and a Major City Code was not used. Entry is not a valid state code.

# Field 02ST Correction Procedures

3.11.27.14.10.2 (01-01-2023) Field 02ST Correction Procedures Correct coding and transcription errors. If unable to determine state from Form 5500-EZ or attachments, refer to Document 7475 to correct Field 02ST. If unable to correct, delete entries in Fields 02ADD, 02CTY, 02ST, and 02ZIP.

# Field 02ZIP ZIP Code

3.11.27.14.11 (01-01-2023) Field 02ZIP ZIP Code Field 02ZIP is the Employer's ZIP Code. Field 02ZIP is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 12-character numeric field that may be present.

# Field 02ZIP Invalid Conditions

3.11.27.14.11.1 (01-01-2023) Field 02ZIP Invalid Conditions Field 02ZIP is blank and Street Address (02ADD), City (02CTY), and State (02ST) are present. The first three characters do not agree with the Major City or State.

# Field 02ZIP Correction Procedures

3.11.27.14.11.2 (01-01-2023) Field 02ZIP Correction Procedures Correct coding and transcription errors. Refer to Document 7475 to correct zip code.

# Section 03 Form 5500-EZ

3.11.27.15 (01-01-2023) Section 03 Form 5500-EZ Section 03 may be present and is located on Form 5500-EZ Part II, 3a. Section 03 contains: AFD POS: Name Form Line Number 03NAM 35 Plan Administrator's Name 3a Name 03NMC 35 Plan Administrator's Name Cont 3a Name Continued 03ADD 35 Plan Administrator's Street 3a Address 03FAD 35 Plan Administrator's Foreign Address 3a Foreign Address 03CTY 22 Plan Administrator's City 3a City 03ST 2 Plan Administrator's State 3a State 03ZIP 12 Plan Administrator's ZIP 3a ZIP 03L3B 9 Plan Administrator's EIN 3b

# Field 03NAM Plan Administrator's Name

3.11.27.15.1 (01-01-2023) Field 03NAM Plan Administrator's Name Field 03NAM is the Plan Administrator's Name. Field 03NAM is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35-character field that may be present.

# Field 03NAM Invalid Conditions

3.11.27.15.1.1 (01-01-2023) Field 03NAM Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. There are more than 35 characters present in the field. Note: ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return. Data follows two blanks.

# Field 03NAM Correction Procedures

3.11.27.15.1.2 (01-01-2023) Field 03NAM Correction Procedures Correct all misplaced entries, coding, and transcription errors. Compare the displayed fields with the return. If the display is incorrect, overlay the screen with the correct information.

# Field 03NMC Plan Administrators Name Continued

3.11.27.15.2 (01-01-2023) Field 03NMC Plan Administrators Name Continued Field 03NMC is the Plan Administrator's Name. Field 03NMC is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35-character field that may be present.

# Field 03NMC Invalid Conditions

3.11.27.15.2.1 (01-01-2023) Field 03NMC Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. There are more than 35 characters present in the field. Note: ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return. Data follows two blanks.

# Field 03NMC Correction Procedures

3.11.27.15.2.2 (01-01-2023) Field 03NMC Correction Procedures Correct all misplaced entries, coding, and transcription errors. If unable to correct, delete entry.

# Field 03ADD Plan Administrators Street Address

3.11.27.15.3 (01-01-2023) Field 03ADD Plan Administrators Street Address Field 03ADD is the Plan Administrator's Street Address. Field 03ADD is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35-character field that may be present.

# Field 03ADD Invalid Conditions

3.11.27.15.3.1 (01-01-2023) Field 03ADD Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. Data follows two blanks.

# Field 03ADD Correction Procedures

3.11.27.15.3.2 (01-01-2023) Field 03ADD Correction Procedures Correct any coding and transcription errors. Refer to the Form 5500-EZ, Part II, Line 3a for the correct street address. If no legible street address is present on the Form 5500-EZ, delete all data in 03ADD, 03CTY, 03ST, and 03ZIP.

# Field 03FAD Plan Administrator's Foreign Address

3.11.27.15.4 (01-01-2023) Field 03FAD Plan Administrator's Foreign Address Field 03FAD is the Plan Administrator's Foreign Address. Field 03FAD is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35-character field that may be present.

# Field 03FAD Invalid Conditions

3.11.27.15.4.1 (01-01-2023) Field 03FAD Invalid Conditions Field 03FAD generates as an error when any of the following conditions are present: The first character is blank. Any character followed by two consecutive blanks. There are more than 35 characters present in the field.

# Field 03FAD Correction Procedures

3.11.27.15.4.2 (01-01-2023) Field 03FAD Correction Procedures Correct all misplaced entries, coding, and transcription errors. Compare the displayed fields with the return. If the display is incorrect, overlay the screen with the correct information.

# Field 03CTY Plan Administrators City

3.11.27.15.5 (01-01-2023) Field 03CTY Plan Administrators City Field 03FAD is the Plan Administrator's Foreign Address. Field 03FAD is transcribed from Part II Line 3a of the Form 5500-EZ. This is a required 22-character field if 03ADD is present.

# Field 03CTY Invalid Conditions

3.11.27.15.5.1 (01-01-2023) Field 03CTY Invalid Conditions Field 03FAD generates as an error when any of the following conditions are present: The first character is blank. The second and third characters are both blank. All other characters are other than A-Z or blank. Two consecutive blanks followed by a character.

# Field 03CTY Correction Procedures

3.11.27.15.5.2 (01-01-2023) Field 03CTY Correction Procedures Correct any coding and transcription errors. If a Major City Code is present, and no street address is available, enter the city in Field 03CTY and enter the state code in Field 03ST.

# Field 03ST Plan Administrator's State Code

3.11.27.15.6 (01-01-2023) Field 03ST Plan Administrator's State Code Field 03ST is the Plan Administrator's State Code. Field 03ST is transcribed from Part II Line 3a of the Form 5500-EZ. This is a required two-character field if the address line is present unless a Major City Code is used.

# Field 03ST Invalid Conditions

3.11.27.15.6.1 (01-01-2023) Field 03ST Invalid Conditions Field 03ST is blank and Field 03ADD is present and a Major City Code was not used. Entry is not a valid State Code.

# Field 03ST Correction Procedures

3.11.27.15.6.2 (01-01-2023) Field 03ST Correction Procedures Correct any coding and transcription errors. If unable to determine the State from the Form 5500-EZ, refer to Document 7475 to correct Field 03ST. If unable to correct, delete entries in Fields 03ADD, 03CTY, 03ST, and 03ZIP.

# Field 03ZIP Plan Administrator's ZIP Code

3.11.27.15.7 (01-01-2023) Field 03ZIP Plan Administrator's ZIP Code Field 03ZIP is the Plan Administrator's ZIP Code. Field 03ZIP is transcribed from Part II Line 3a of the Form 5500-EZ.

# Field 03ZIP Invalid Conditions

3.11.27.15.7.1 (01-01-2023) Field 03ZIP Invalid Conditions Field 03ZIP is non-numeric.

# Field 03ZIP Correction Procedures

3.11.27.15.7.2 (01-01-2023) Field 03ZIP Correction Procedures Correct any coding and transcription errors. If unable to determine ZIP from Form 5500-EZ, refer to Document 7475 to correct Field 03ZIP.

# Field 03L3B Plan Administrator's EIN

3.11.27.15.8 (01-01-2023) Field 03L3B Plan Administrator's EIN Field 03L3B is the Plan Administrator's EIN. Field 03EIN is transcribed from Part II Line 3b of the Form 5500-EZ. This is a nine-position numeric field that may be present.

# Field 03L3B Invalid Conditions

3.11.27.15.8.1 (01-01-2023) Field 03L3B Invalid Conditions An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, and 89. All zeros (0) and nines (9's) are also invalid. The EIN is illegible or incomplete.

# Field 03L3B Correction Procedures

3.11.27.15.8.2 (01-01-2023) Field 03L3B Correction Procedures If a valid EIN is entered on line 2b, no action is required. If no EIN is present, search attachments for an EIN. If found, edit the EIN on line 3b. If not found, delete the entry.

# Section 04 Form 5500-EZ

3.11.27.16 (01-09-2024) Section 04 Form 5500-EZ Section 04 may be present and is located in Part II and Part III of Form 5500-EZ. Money fields are dollars only and can be Positive or Negative. Section 04 contains: AFD POS Name Form Line Number 04L4A 35 Employer's Name Changed Since Last Return Filed 4a 04L4B 9 Employer's EIN Changed Since Last Return Filed 4b 04L4C 35 Plan Name 4c 04L4D 3 Employer's Plan Number Changed Since Last Return Filed 4d 04L5A 10 Total Number of Participants at Beg of Year 5a(1) 04L5A2 10 Total Number of Active Participants at Beg of Year 5a(2) 04L5B 10 Total Number of Participants at End of Year 5b(1) 04L5B2 10 Total Number of Active Participants at End of Year 5b(2) 04L5C 10 Number of Participants who terminated employment during the plan year with accrued benefits that were less than 100% vested 5c 046A1 15 Total Plan Assets BOY Amount 6a1BOY 046A2 15 Total Plan Assets EOY Amount 6a2EOY 046B1 15 Total Plan Liabilities BOY Amount 6b1BOY 046B2 15 Total Plan Liabilities EOY Amount 6b2EOY 046C1 15 Net Plan Assets 6c1BOY 046C2 15 Net Plan Assets 6c2EOY

# Field 04L4A Employer's Name Changed Since Last Return Filed

3.11.27.16.1 (01-01-2024) Field 04L4A Employer's Name Changed Since Last Return Filed Field 04L4A is the Employer's Name Changed Since Last Return Filed. Field 04L4A is transcribed from Part II Line 4a of the Form 5500-EZ. This is a 35-character field that may be present.

# Field 04L4A Invalid Conditions

3.11.27.16.1.1 (01-01-2024) Field 04L4A Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. Data follows two blanks.

# Field 04L4A Correction Procedures

3.11.27.16.1.2 (01-01-2024) Field 04L4A Correction Procedures Correct all misplaced entries, coding, and transcription errors. If unable to correct, delete entry.

# Field 04L4B Employer's EIN Changed Since Last Return Filed

3.11.27.16.2 (01-01-2024) Field 04L4B Employer's EIN Changed Since Last Return Filed Field 04L4B is the Employer's EIN Changed Since Last Return Filed. Field 04L4B is transcribed from Part II Line 4b of the Form 5500-EZ. This is a 9-character numeric field that may be present.

# Field 04L4B Invalid Conditions

3.11.27.16.2.1 (01-01-2024) Field 04L4B Invalid Conditions An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, and 89. All zeros and nines are also invalid. The EIN is illegible or incomplete.

# Field 04L4B Correction Procedures

3.11.27.16.2.2 (01-01-2024) Field 04L4B Correction Procedures If a valid EIN is entered on line 4b, no action is required. If no EIN is present, search attachments for an EIN. If found, edit the EIN on line 4b. If not found, delete the entry.

# Field 04L4C Plan Name Changed Since Last Return Filed

3.11.27.16.3 (01-01-2024) Field 04L4C Plan Name Changed Since Last Return Filed Field 04L4C is the Plan Name Changed Since Last Return Filed. Field 04L4C is transcribed from Part II Line 4c of the Form 5500-EZ. This is a 35-character field that may be present.

# Field 04L4C Invalid Conditions

3.11.27.16.3.1 (01-01-2024) Field 04L4C Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. Data follows two blanks.

# Field 04L4C Correction Procedures

3.11.27.16.3.2 (01-01-2024) Field 04L4C Correction Procedures Correct all misplaced entries, coding, and transcription errors. If unable to correct, delete entry.

# Field 04L4D Employer's Plan Number Changed Since Last Return Filed

3.11.27.16.4 (01-01-2024) Field 04L4D Employer's Plan Number Changed Since Last Return Filed Field 04L4D is the Employer's Plan Number Changed Since Last Return Filed. Field 04L4D is transcribed from Part II Line 4d of the Form 5500-EZ. This is a three-position numeric field that may be present.

# Field 04L4D Invalid Conditions

3.11.27.16.4.1 (01-01-2024) Field 04L4D Invalid Conditions This field is invalid if: It is non-numeric. It is fewer than three digits. It is illegible or incomplete. The digits are other than 001-999.

# Field 04L4D Correction Procedures

3.11.27.16.4.2 (01-01-2024) Field 04L4D Correction Procedures If Field 04L4D is non-numeric, blank and/or fewer than three characters, search the return or attachments for a Plan Number. If found, edit on line 04L4D. If not found, delete the entry.

# Field 04L5A1 Number of Plan Participants Beg of Year

3.11.27.16.5 (01-01-2024) Field 04L5A1 Number of Plan Participants Beg of Year Field 04L5A1 is the Number of Plan Participants Beg of Year. Field 04L5A1 is transcribed from Part II Line 5a(1) of the Form 5500-EZ. This is a 10-character numeric field that may be present.

# Field 04L5A1 Invalid Conditions

3.11.27.16.5.1 (01-01-2024) Field 04L5A1 Invalid Conditions This field is invalid if: It is non-numeric. It is illegible or incomplete.

# Field 04L5A1 Correction Procedures

3.11.27.16.5.2 (01-01-2024) Field 04L5A1 Correction Procedures If Field 04L5A1 is non-numeric, blank and/or fewer than 10 characters, search the return or attachments. If found, edit on line 04L5A1. If not found, delete the entry.

# Field 04L5A2 Number of Active Participants Beg of Year

3.11.27.16.6 (01-01-2024) Field 04L5A2 Number of Active Participants Beg of Year Field 04L5A2 is the Number of Plan Participants End of Year. Field 04L5A2 is transcribed from Part II Line 5a(2) of the Form 5500-EZ. This is a 10-character numeric field that may be present.

# Field 04L5A2 Invalid Conditions

3.11.27.16.6.1 (01-01-2024) Field 04L5A2 Invalid Conditions This field is invalid if: It is non-numeric. It is illegible or incomplete.

# Field 04L5A2 Correction Procedures

3.11.27.16.6.2 (01-01-2024) Field 04L5A2 Correction Procedures If Field 04L5A2 is non-numeric, blank and/or fewer than 10 characters, search the return or attachments. If found, edit on line 04L5A2. If not found, delete the entry.

# Field 04L5B1 Number of Plan Participants End of Year

3.11.27.16.7 (01-01-2024) Field 04L5B1 Number of Plan Participants End of Year Field 04L5B1 is the Number of Plan Participants End of Year. Field 04L5B1 is transcribed from Part II Line 5b(1) of the Form 5500-EZ. This is a 10-character numeric field that may be present.

# Field 04L5B1 Invalid Conditions

3.11.27.16.7.1 (01-01-2024) Field 04L5B1 Invalid Conditions This field is invalid if: It is non-numeric. It is less than 10 characters. It is illegible or incomplete.

# Field 04L5B1 Correction Procedures

3.11.27.16.7.2 (01-01-2024) Field 04L5B1 Correction Procedures If Field 04L5B1 is non-numeric, blank and/or fewer than 10 characters, search the return or attachments. If found, edit on line 04L5B1. If not found, delete the entry.

# Field 04L5B2 Number of Active Participants End of Year

3.11.27.16.8 (01-01-2024) Field 04L5B2 Number of Active Participants End of Year Field 04L5B2 is the Number of Active Participants End of Year. Field 04L5B2 is transcribed from Part II Line 5b(2) of the Form 5500-EZ. This is a 10-character numeric field that may be present.

# Field 04L5B2 Invalid Conditions

3.11.27.16.8.1 (01-01-2024) Field 04L5B2 Invalid Conditions This field is invalid if: It is non-numeric. It is fewer than 10 characters. It is illegible or incomplete.

# Field 04L5B2 Correction Procedures

3.11.27.16.8.2 (01-01-2024) Field 04L5B2 Correction Procedures If Field 04L5B2 is non-numeric, blank and/or fewer than 10 characters, search the return or attachments. If found, edit on line 04L5B2. If not found, delete the entry.

# Field 04L5C - Number of participants who terminated employment during the plan year with accrued benefits that were less than 100% vested

3.11.27.16.9 (01-01-2024) Field 04L5C - Number of participants who terminated employment during the plan year with accrued benefits that were less than 100% vested Field 04L5C is the Number of Participants who terminated employment during the plan year with accrued benefits that were less than 100% vested. Field 04L5C is transcribed from Part II Line 5c of the Form 5500-EZ. This is a 10-character numeric field that may be present.

# Field 04L5C Invalid Conditions

3.11.27.16.9.1 (01-01-2024) Field 04L5C Invalid Conditions This field is invalid if: It is non-numeric. It is fewer than 10 characters. It is illegible or incomplete.

# Field 04L5C Correction Procedures

3.11.27.16.9.2 (01-01-2024) Field 04L5C Correction Procedures If Field 04L5C is non-numeric, blank and/or fewer than 10 characters, search the return or attachments. If found, edit on line 04L5C. If not found, delete the entry.

# Field 046A1 Total Plan Assets BOY Amount

3.11.27.16.10 (01-01-2024) Field 046A1 Total Plan Assets BOY Amount Field 046A1 is the Total Plan Assets BOY Amount. Field 046A1 is transcribed from Part III Line 6a(1) of the Form 5500-EZ. This is a 15-character numeric field that may be present. All Money fields are dollars only and can be Positive or Negative.

# Field 046A1 Invalid Conditions

3.11.27.16.10.1 (01-01-2024) Field 046A1 Invalid Conditions This field is invalid if: It is non-numeric. It is illegible or incomplete. It is more than 15 characters.

# Field 046A1 Correction Procedures

3.11.27.16.10.2 (01-01-2024) Field 046A1 Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 046A2 Total Plan Assets EOY Amount

3.11.27.16.11 (01-01-2024) Field 046A2 Total Plan Assets EOY Amount Field 046A2 is the Total Plan Assets EOY Amount. Field 046A2 is transcribed from Part III Line 6a(2) of the Form 5500-EZ. This is a 15-character numeric field that may be present. All Money fields are dollars only and can be Positive or Negative.

# Field 046A2 Invalid Conditions

3.11.27.16.11.1 (01-01-2024) Field 046A2 Invalid Conditions This field is invalid if: It is non-numeric. It is illegible or incomplete. It is more than 15 characters.

# Field 046A2 Correction Procedures

3.11.27.16.11.2 (01-01-2024) Field 046A2 Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 046B1 Total Liabilities BOY Amount

3.11.27.16.12 (01-01-2024) Field 046B1 Total Liabilities BOY Amount Field 046B1 is the Total Plan Assets BOY Amount. Field 046B1 is transcribed from Part III Line 6b(1) of the Form 5500-EZ. This is a 15-character numeric field that may be present. All Money fields are dollars only and can be Positive or Negative.

# Field 046B1 Invalid Conditions

3.11.27.16.12.1 (01-01-2024) Field 046B1 Invalid Conditions This field is invalid if: It is non-numeric. It is illegible or incomplete. It is more than 15 characters.

# Field 046B1 Correction Procedures

3.11.27.16.12.2 (01-01-2024) Field 046B1 Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 046B2 Total Liabilities EOY Amount

3.11.27.16.13 (01-01-2024) Field 046B2 Total Liabilities EOY Amount Field 046B2 is the Total Liabilities EOY Amount. Field 046B2 is transcribed from Part III Line 6b(2) of the Form 5500-EZ. This is a 15-character numeric field that may be present. All Money fields are dollars only and can be Positive or Negative.

# Field 046B2 Invalid Conditions

3.11.27.16.13.1 (01-01-2024) Field 046B2 Invalid Conditions This field is invalid if it is: Non-numeric. Illegible or incomplete. More than 15 characters.

# Field 046B2 Correction Procedures

3.11.27.16.13.2 (01-01-2024) Field 046B2 Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 046C1 Net Plan Assets BOY Amount

3.11.27.16.14 (01-01-2024) Field 046C1 Net Plan Assets BOY Amount Field 046C1 is the Total Plan Assets BOY Amount. Field 046C1 is transcribed from Part III Line 6c(1) of the Form 5500-EZ. This is a 15-character numeric field that may be present. All Money fields are dollars only and can be Positive or Negative.

# Field 046C1 Invalid Conditions

3.11.27.16.14.1 (01-01-2024) Field 046C1 Invalid Conditions This field is invalid if it is: Non-numeric. Illegible or incomplete. More than 15 characters.

# Field 046C1 Correction Procedures

3.11.27.16.14.2 (01-01-2024) Field 046C1 Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 046C2 Net Plan Assets EOY Amount

3.11.27.16.15 (01-01-2024) Field 046C2 Net Plan Assets EOY Amount Field 046C2 is the Total Plan Assets EOY Amount. Field 046C2 is transcribed from Part III Line 6c(2) of the Form 5500-EZ. This is a 15-character numeric field that may be present. All Money fields are dollars only and can be Positive or Negative.

# Field 046C2 Invalid Conditions

3.11.27.16.15.1 (01-01-2024) Field 046C2 Invalid Conditions This field is invalid if it is: Non-numeric. Illegible or incomplete. More than 15 characters.

# Field 046C2 Correction Procedures

3.11.27.16.15.2 (01-01-2024) Field 046C2 Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Section 05 Form 5500-EZ

3.11.27.17 (01-01-2025) Section 05 Form 5500-EZ Section 05 may be present and is located in Part III, Part IV, and Part V of Form 5500-EZ. Money fields are dollars only and can be Positive or Negative. Section 05 contains: AFD POS Name Form Line Number 05L7 15 Contributions received or receivable (a) Employers 7a 05L7B 15 Contributions received or receivable (b) Participants 7b 05L7C 15 Contributions received or receivable (c) Other (including rollovers) 7c 05L81 2 Plan Characteristics feature codes 1 L8 First Box 1 05L82 2 Plan Characteristics feature codes 2 L8 Second Box 2 05L83 2 Plan Characteristics feature codes 3 L8 Third Box 3 05L84 2 Plan Characteristics feature codes 4 L8 Fourth Box 4 05L85 2 Plan Characteristics feature codes 5 L8 Fifth Box 5 05L86 2 Plan Characteristics feature codes 6 L8 Sixth Box 6 05L87 2 Plan Characteristics feature codes 7 L8 Sixth Box 7 05L88 2 Plan Characteristics feature codes 8 L8 Sixth Box 8 05L89 2 Plan Characteristics feature codes 9 L8 Sixth Box 9 05810 2 Plan Characteristics feature codes 10 L8 Sixth Box 10 059X 1 During the plan year, did the plan have any participant loans? L9 Box Yes/No 059A 15 Enter amount as of year end L9 - Amount 0510 1 Defined benefit plan subject to minimum funding requirements. If yes, complete Schedule SB (Form 5500) and see instructions. Note: If a Schedule SB is attached to a Form 5500-EZ, no editing or transcription is required. Leave attached. L10 Box Yes/No 0510A 15 Enter the unpaid minimum required contributions for all years from Schedule SB (Form 5500), Line 40. 10 - Amount 05L11 1 Defined contribution plan subject to the minimum funding requirements of Section 412 of the Code or Section 302 of ERISA. L11 Box Yes/No 0511A 8 If a waiver of the minimum funding standard for a prior year is being amortized in this plan year, enter the date of the ruling letter granting the waiver. L11a YYYYMMDD Date 0511B 15 Minimum required contribution for this plan year. L11b Amount 0511C 15 Amount contributed by the employer to the plan for this plan year. L11c Amount 0511D 15 Subtract the amount in line 12c from amount 12b. (Enter a minus sign to the left of a negative amount.) L11d Amount +/- 0511E 1 Will the minimum funding amount reported on line 12d be met by the funding deadline? L11e Box Yes/No/NA 0512A 8 Opinion Letter Date L12 Date Line 0512B 8 Opinion Letter Serial Number L12 Serial Number Line 05PN 35 Preparer's Name Preparer's Name 05PFN 35 Firm Name Firm Name 05ADD 35 Preparer Street Street 05CTY 22 Preparer City Name City 05ST 2 Preparer State Code State 05ZIP 12 Preparer ZIP Code ZIP 05PRE 1 Preparer Code Right of PTIN box 05PPN 9 Preparer PTIN PTIN 05PEN 9 Preparer EIN Firm's EIN 05PTN 10 Preparer Telephone Number Phone no.

# Field 05L7A Contributions (a) Employer Amount

3.11.27.17.1 (01-01-2024) Field 05L7A Contributions (a) Employer Amount Field 05L7A is the Contributions (a) Employer Amount. Field 05L7A is transcribed from Part III Line 7a of the Form 5500-EZ. This is a 15-character numeric field that may be present. All Money fields are dollars only and can be Positive or Negative.

# Field 05L7A Invalid Conditions

3.11.27.17.1.1 (01-01-2024) Field 05L7A Invalid Conditions This field is invalid if it is: Non-numeric. Illegible or incomplete. More than 15 characters.

# Field 05L7A Correction Procedures

3.11.27.17.1.2 (01-01-2024) Field 05L7A Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 05L7B Contributions (b) Participants Amount

3.11.27.17.2 (01-01-2024) Field 05L7B Contributions (b) Participants Amount Field 05L7B is the Contributions (b) Participants Amount. Field 05L7B is transcribed from Part III Line 7b of the Form 5500-EZ. This is a 15-character numeric field that may be present. All Money fields are dollars only and can be Positive or Negative.

# Field 05L7B Invalid Conditions

3.11.27.17.2.1 (01-01-2024) Field 05L7B Invalid Conditions This field is invalid if it is: Non-numeric. Illegible or incomplete. More than 15 characters.

# Field 05L7B Correction Procedures

3.11.27.17.2.2 (01-01-2024) Field 05L7B Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 05L7C Contributions (c) Other Amount

3.11.27.17.3 (01-01-2024) Field 05L7C Contributions (c) Other Amount Field 05L7C is the Contributions (c) Other Amount. Field 05L7C is transcribed from Part III Line 7c of the Form 5500-EZ. This is a 15-character numeric field that may be present. All Money fields are dollars only and can be Positive or Negative.

# Field 05L7C Invalid Conditions

3.11.27.17.3.1 (01-01-2024) Field 05L7C Invalid Conditions This field is invalid if it is: Non-numeric. Illegible or incomplete. More than 15 characters.

# Field 05L7C Correction Procedures

3.11.27.17.3.2 (01-01-2024) Field 05L7C Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 05L81 - 05810 Plan Characteristics Feature Codes

3.11.27.17.4 (01-01-2024) Field 05L81 - 05810 Plan Characteristics Feature Codes Field 05L81-05810 is the Plan Characteristics Feature Codes. Fields 05L81-05810 are transcribed from Part IV Line 8 of the Form 5500-EZ. This is a two-character numeric and alpha field that may contain an entry.

# Field 05L81 - 05810 Invalid Conditions

3.11.27.17.4.1 (01-01-2024) Field 05L81 - 05810 Invalid Conditions This field is invalid if it is: Illegible or incomplete. More than two characters. Not consistent with the characteristic codes.

# Field 05L81 - 05810 Corrections Procedures

3.11.27.17.4.2 (01-01-2024) Field 05L81 - 05810 Corrections Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct plan characteristic feature code. See Form 5500-EZ for Plan Characteristic Codes. If unable to determine the correct plan characteristic feature code, delete the entry.

# Field 059X During the Plan Year, Did the Plan Have Any Participant Loans?

3.11.27.17.5 (01-01-2024) Field 059X During the Plan Year, Did the Plan Have Any Participant Loans? Field 059X is the During the Plan Year, Did the Plan Have Any Participant Loans? Field 059X is transcribed from Part V, Line 9, Yes/No Boxes of the Form 5500-EZ. This is a one-character numeric field that may be present.

# Field 059X Invalid Conditions

3.11.27.17.5.1 (01-01-2024) Field 059X Invalid Conditions The field is invalid if other than "1" , "2" , or blank.

# Field 059X Corrections Procedures

3.11.27.17.5.2 (01-01-2024) Field 059X Corrections Procedures Correct any coding or transcription errors. Correct question codes are: 1 - If the "yes" box is checked. 2 - If the "no" box is checked. Blank - If neither box is checked or both boxes are checked.

# Field 059A Amount As Of Year End

3.11.27.17.6 (01-01-2024) Field 059A Amount As Of Year End Field 059A is the Amount As Of Year End. Field 059A is transcribed from Part V Line 9 Amount of the Form 5500-EZ. This is a 15-character numeric field that may be present.

# Field 059A Invalid Conditions

3.11.27.17.6.1 (01-01-2024) Field 059A Invalid Conditions This field is invalid if it is: Non-numeric. Illegible or incomplete. More than 15 characters.

# Field 059A Correction Procedures

3.11.27.17.6.2 (01-01-2024) Field 059A Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 0510 Defined Benefit Plan Subject To Minimum Funding Requirements

3.11.27.17.7 (01-01-2024) Field 0510 Defined Benefit Plan Subject To Minimum Funding Requirements Field 0510 is the Defined Benefit Plan Subject To Minimum Funding Requirements. Field 0510 is transcribed from Part V, Line 10, Yes/No Boxes of the Form 5500-EZ. This is a one-character numeric field that may be present.

# Field 0510 Invalid Conditions

3.11.27.17.7.1 (01-01-2024) Field 0510 Invalid Conditions The field is invalid if other than "1" , "2" , or blank.

# Field 0510 Correction Procedures

3.11.27.17.7.2 (01-01-2024) Field 0510 Correction Procedures Correct any coding or transcription errors. Correct question codes are: 1 - If the "yes" box is checked. 2 - If the "no" box is checked. Blank - If neither box is checked or both boxes are checked.

# Field 0510A Amount From Schedule SB Line 40.

3.11.27.17.8 (01-01-2024) Field 0510A Amount From Schedule SB Line 40. Field 0510A is the Amount from Schedule SB Line 40. Field 0510A is transcribed from Part V Line 10a amount of Form 5500–EZ. This is a 15-character numeric field that may be present.

# Field 0510A Invalid Conditions

3.11.27.17.8.1 (01-01-2024) Field 0510A Invalid Conditions This field is invalid if it is: Non-numeric. Illegible or incomplete. More than 15 characters.

# Field 0510A Correction Procedures

3.11.27.17.8.2 (01-01-2024) Field 0510A Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 05L11 Defined Contribution Plan Subject To The Minimum Funding Requirements

3.11.27.17.9 (01-01-2024) Field 05L11 Defined Contribution Plan Subject To The Minimum Funding Requirements Field 05L11 is the Defined Contribution Plan Subject To The Minimum Funding Requirements. Field 05L11 is transcribed from Part V Line 11, Yes/No Boxes of the Form 5500-EZ. This is a one-character numeric field that may be present.

# Field 05L11 Invalid Conditions

3.11.27.17.9.1 (01-01-2024) Field 05L11 Invalid Conditions The field is invalid if other than "1" , "2" , or blank.

# Field 05L11 Correction Procedures

3.11.27.17.9.2 (01-01-2024) Field 05L11 Correction Procedures Correct any coding or transcription errors. Correct question codes are: 1 - If the "yes" box is checked. 2 - If the "no" box is checked. Blank - If neither box is checked or both boxes are checked.

# Field 0511A Date Of Ruling Letter Granting The Waiver

3.11.27.17.10 (01-01-2024) Field 0511A Date Of Ruling Letter Granting The Waiver Field 05L11A is the Date Of Ruling Letter Granting The Waiver. Field 05L11A is transcribed from Part V, Line 11a Date on the Form 5500-EZ. This is an eight-character numeric field that may contain an entry. If present, the entry must be in YYYYMMDD format.

# Field 0511A Invalid Conditions

3.11.27.17.10.1 (01-01-2024) Field 0511A Invalid Conditions This field is invalid if it is: Not in YYYYMMDD format. Not within the valid year, month, day range.

# Field 0511A Correction Procedures

3.11.27.17.10.2 (01-01-2024) Field 0511A Correction Procedures Correct any coding or transcription errors. If Field 05L11A is present and correct, clear when no other errors are present. YYYY must be greater than or equal to 1974. MM must be 01-12 and DD is equal to the month days. If unable to determine the correct date, delete the entry.

# Field 0511B Minimum Required Contributions For This Plan Year

3.11.27.17.11 (01-01-2024) Field 0511B Minimum Required Contributions For This Plan Year Field 05L11B is the Minimum Required Contributions For This Plan Year. Field 05L11B is transcribed from Part V, Line 11b of the Form 5500-EZ. This is a 15-character numeric field that may contain an entry. All Money fields are dollars only and can be Positive or Negative.

# Field 0511B Invalid Conditions

3.11.27.17.11.1 (01-01-2024) Field 0511B Invalid Conditions This field is invalid if it is: Non-numeric. Illegible or incomplete. More than 15 characters.

# Field 0511B Correction Procedures

3.11.27.17.11.2 (01-01-2024) Field 0511B Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 0511C Amount Contributed By The Employer To The Plan For This Plan Year

3.11.27.17.12 (01-01-2024) Field 0511C Amount Contributed By The Employer To The Plan For This Plan Year Field 0511C is the Minimum Required Contributions For This Plan Year. Field 0511C is transcribed from Part V, Line 11c of the Form 5500-EZ. This is a 15-character numeric field that may contain an entry. All Money fields are dollars only and can be Positive or Negative.

# Field 0511C Invalid Conditions

3.11.27.17.12.1 (01-01-2024) Field 0511C Invalid Conditions This field is invalid if it is: Non-numeric. Illegible or incomplete. More than 15 characters.

# Field 0511C Correction Procedures

3.11.27.17.12.2 (01-01-2024) Field 0511C Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 0511D Subtracted Amount In Line 11c From Amount 11b

3.11.27.17.13 (01-01-2024) Field 0511D Subtracted Amount In Line 11c From Amount 11b Field 0511D is the Subtracted Amount In Line 11c from Amount 11b. Field 0511D is transcribed from Part V, Line 11d of the Form 5500-EZ. This is a 15-character numeric field that may contain an entry. All Money fields are dollars only and can be Positive or Negative.

# Field 0511D Invalid Conditions

3.11.27.17.13.1 (01-01-2024) Field 0511D Invalid Conditions This field is invalid if it is: Non-numeric. Illegible or incomplete. More than 15 characters.

# Field 0511D Correction Procedures

3.11.27.17.13.2 (01-01-2024) Field 0511D Correction Procedures Correct any coding or transcription errors. Compare the return and the display to determine the correct amount. If unable to determine the correct amount, delete the entry.

# Field 0511E Will The Minimum Funding Amount Reported On Line 11d Be Met By The Funding Deadline?

3.11.27.17.14 (01-01-2024) Field 0511E Will The Minimum Funding Amount Reported On Line 11d Be Met By The Funding Deadline? Field 0511E is the Will The Minimum Funding Amount Reported On Line 11d Be Met By The Funding Deadline. Field 0511E is transcribed from Part V Line 11e, Yes/No Boxes of the Form 5500-EZ. This is a one-character numeric field that may be present.

# Field 0511E Invalid Conditions

3.11.27.17.14.1 (01-01-2024) Field 0511E Invalid Conditions The field is invalid if other than "1" , "2" , or blank.

# Field 0511E Correction Procedures

3.11.27.17.14.2 (01-01-2024) Field 0511E Correction Procedures Correct any coding or transcription errors. Correct question codes are: 1 - If the "yes" box is checked. 2 - If the "no" box is checked. Blank - If neither box is checked or both boxes are checked.

# Field 05L12A Opinion Letter Date

3.11.27.17.15 (01-01-2024) Field 05L12A Opinion Letter Date Field 05L12A is the Opinion Letter Date. The Field 05L12A is transcribed from Form 5500-EZ, Part V, line 12 date field. This is an eight-character numeric field that may contain an entry.

# Field 05L12A Invalid Conditions

3.11.27.17.15.1 (01-01-2024) Field 05L12A Invalid Conditions This field is invalid if other than YYYYMMDD format. This field is invalid when not within the valid year, month, day range.

# Field 05L12A Correction Procedures

3.11.27.17.15.2 (01-01-2024) Field 05L12A Correction Procedures The valid range is in YYYYMMDD format. Valid within the year, month, day range.

# Field 05L12B Opinion Letter Serial Number

3.11.27.17.16 (01-01-2024) Field 05L12B Opinion Letter Serial Number Field 05L12B is the Opinion Letter Serial Number. The Field 05L12B is transcribed from Form 5500-EZ, Part V, Line 12 field. This is an eight-character numeric or alpha field that may contain an entry.

# Field 05L12B Invalid Conditions

3.11.27.17.16.1 (01-01-2024) Field 05L12B Invalid Conditions The field is invalid if other than eight characters (numeric or alpha) or blank.

# Field 05L12B Correction Procedures

3.11.27.17.16.2 (01-01-2024) Field 05L12B Correction Procedures The valid range is eight characters (numeric or alpha) or blank.

# Field 05PN Preparer's Name

3.11.27.17.17 (01-01-2023) Field 05PN Preparer's Name Field 05PN is the Preparer's Name. Field 05PN is not transcribed.

# Field 05PN Invalid Conditions

3.11.27.17.17.1 (01-01-2023) Field 05PN Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. Data follows two blanks.

# Field 05PN Correction Procedures

3.11.27.17.17.2 (01-01-2023) Field 05PN Correction Procedures Delete entry.

# Field 05PFN Firm Name

3.11.27.17.18 (01-09-2024) Field 05PFN Firm Name Field 05PFN is the Firm's Name. Field 05PFN is not transcribed.

# Field 05PFN Invalid Conditions

3.11.27.17.18.1 (01-09-2024) Field 05PFN Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. Data follows two blanks.

# Field 05PFN Correction Procedures

3.11.27.17.18.2 (01-09-2024) Field 05PFN Correction Procedures Delete entry.

# Field 05ADD Preparer Street

3.11.27.17.19 (01-01-2023) Field 05ADD Preparer Street Field 05ADD is the Preparer's Street Address. Field 05ADD is not transcribed.

# Field 05ADD Invalid Conditions

3.11.27.17.19.1 (01-01-2023) Field 05ADD Invalid Conditions First character is present and does not contain A-Z or 0-9. The remaining characters are other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks. Data follows two blanks.

# Field 05ADD Correction Procedures

3.11.27.17.19.2 (01-01-2023) Field 05ADD Correction Procedures Delete entry.

# Field 05CTY Preparer City

3.11.27.17.20 (01-01-2023) Field 05CTY Preparer City Field 05CTY is the Preparer's City. Field 05CTY is not transcribed.

# Field 05CTY Invalid Conditions

3.11.27.17.20.1 (01-01-2023) Field 05CTY Invalid Conditions First character is blank. The second and third characters are both blank. All other characters are other than A-Z or blank. Data follows two blanks.

# 05CTY Correction Procedures

3.11.27.17.20.2 (01-01-2023) 05CTY Correction Procedures Delete entries in Fields 05ADD, 05ST, and 05ZIP.

# Filed 05ST Preparer State

3.11.27.17.21 (01-01-2023) Filed 05ST Preparer State Field 05ST is the Preparer's State. Field 05ST is not transcribed.

# Field 05ST Invalid Conditions

3.11.27.17.21.1 (01-01-2023) Field 05ST Invalid Conditions Field 05ST is blank and Field 05ADD is present. Entry is not a valid state code.

# Field 05ST Correction Procedures

3.11.27.17.21.2 (01-01-2023) Field 05ST Correction Procedures Delete entries in Fields 05ADD, 05ST, and 05ZIP.

# Field 05ZIP Preparer ZIP Code

3.11.27.17.22 (01-01-2023) Field 05ZIP Preparer ZIP Code Field 05ZIP is the Preparer's ZIP code. Field 05ZIP is not transcribed.

# Field 05ZIP Invalid conditions

3.11.27.17.22.1 (01-01-2023) Field 05ZIP Invalid conditions If Field 05ZIP is blank and street address 05ADD, city 05CTY and state 05ST are present.

# Field 05ZIP Correction Procedures

3.11.27.17.22.2 (01-01-2023) Field 05ZIP Correction Procedures Delete entries in Fields 05ADD, 05CTY, 05ST, and 05ZIP.

# Field 05PRE Preparation Code

3.11.27.17.23 (01-01-2023) Field 05PRE Preparation Code Field 05PRE is the Preparation Code. Field 05PRE is not transcribed.

# Field 05PRE Invalid Conditions

3.11.27.17.23.1 (01-01-2023) Field 05PRE Invalid Conditions The entry is other than 1 or blank.

# Field 05PRE Correction Procedures

3.11.27.17.23.2 (01-01-2023) Field 05PRE Correction Procedures Delete entry.

# Field 05PPN Preparer PTIN

3.11.27.17.24 (01-01-2023) Field 05PPN Preparer PTIN Field 05PPN is the Preparer's PTIN. Field 05PPN is not transcribed.

# Field 05PPN Invalid Conditions

3.11.27.17.24.1 (01-01-2023) Field 05PPN Invalid Conditions The first character is other than a "P" . The first character is "P" and the remaining characters are all zeroes or all nines. Other than the first character is non-numeric.

# Field 05PPN Correction Procedures

3.11.27.17.24.2 (01-01-2023) Field 05PPN Correction Procedures Delete entry.

# Field 05PEN Preparer EIN

3.11.27.17.25 (01-01-2023) Field 05PEN Preparer EIN Field 05PEN is the Preparer's EIN. Field 05PEN is not transcribed.

# Field 05PEN Invalid Conditions

3.11.27.17.25.1 (01-01-2023) Field 05PEN Invalid Conditions The first character is other than numeric. The field is all zeroes or all nines.

# Field 05PEN Correction Procedures

3.11.27.17.25.2 (01-01-2023) Field 05PEN Correction Procedures Delete entry.

# Field 05PTIN Preparer's Telephone Number

3.11.27.17.26 (01-01-2023) Field 05PTIN Preparer's Telephone Number Field 05PTIN is the Preparer's Telephone Number. Field 05PTIN is not transcribed.

# Field 05PTIN Invalid Conditions

3.11.27.17.26.1 (01-01-2023) Field 05PTIN Invalid Conditions Non-numeric.

# Field 05PTIN Correction Procedures

3.11.27.17.26.2 (01-01-2023) Field 05PTIN Correction Procedures Delete entry.

# Error Codes For Form 5500-EZ

3.11.27.18 (01-01-2023) Error Codes For Form 5500-EZ Form 5500-EZ errors are displayed and corrected using the Error Resolution System (ERS). This section includes information to identify and correct the errors.

# Error Code 002 Name Control

3.11.27.18.1 (01-01-2025) Error Code 002 Name Control Error Code displayed fields are: ERS Designator Field Name CL Clear Field 01NC Name Control/Check Digit >>>> Name Control Underprint 01EIN Employer Identification Number 01PL Plan Number 01PYD Plan Year Ending 02ADD Street Address 02FAD Foreign Address 02CTY City 02ST State 02ZIP ZIP Code

# Error Code 002 Invalid Conditions

3.11.27.18.1.1 (01-01-2023) Error Code 002 Invalid Conditions Error Code 002 generates when the Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF).

# Error Code 002 Correction Procedures

3.11.27.18.1.2 (01-01-2025) Error Code 002 Correction Procedures Correct all misplaced entries, coding, and transcription errors. Compare the displayed fields with the return and attachments. If the display is incorrect, overlay the screen with the correct information. If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name. If Then the Name Control on the return or attachment matches the Name Control on INOLES, bring up the underprint. the Name on INOLES is different from the Name on the return or attachment, research NAMEB/NAMEE for a new EIN. the employer's Name and Trade Name are reversed on Part 2a and the Trade Name matches INOLES, bring up the underprint and correct name control. If a new EIN is located, verify the Name Control using CC INOLES. If Then the Name on INOLES agrees with the Name on the return or attachment, Ensure that the entity information matches the return. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Note: Obvious transposed or missing digits can be excluded as criteria for sending Letter 3875-C. multiple EINs are located, SSPND 320 to EP Entity Control. Prepare Form 4227 with the notation "MULTIPLE EINS" . INOLES indicates a "Merge To" (MT) EIN, research the "MT" EIN on INOLES. the "MT" EIN matches the entity on the return or attachments, enter the "MT" EIN in Field 01EIN. the "MT" EIN does not match the entity on the return or attachments, SSPND 320 to EP Entity Control. If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a name. If Then the Name on ENMOD agrees with the Name on the return, enter "C" in the Clear Code field. the Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, SSPND 320 to route the return to EP Entity. Attach Form 4227 with the notation "NO RECORD" . If the Name change has not been made, research ENMOD for a pending TC 013. If Then a pending TC 013 is present, enter "C" in the Clear Code field. a pending TC 013 is not present, SSPND 320 to route to EP Entity. Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

# Error Code 003 Check Digit

3.11.27.18.2 (01-01-2023) Error Code 003 Check Digit Error code 003 displayed fields are: ERS Designator Field Name 01CL Clear Field 01NC Name Control/Check Digit 01EIN Employer Identification Number 01CCC Computer Condition Code

# Error Code 003 Invalid Conditions

3.11.27.18.2.1 (01-01-2023) Error Code 003 Invalid Conditions Error Code 003 generates when any of the following conditions is present: The Check Digit is present but is not valid for the EIN. The letter "E" , "G" , or "M" is present in Field 01NC. The first two characters of the field are not blank and the last two characters are not alphabetic.

# Error Code 003 Correction Procedures

3.11.27.18.2.2 (01-01-2023) Error Code 003 Correction Procedures Correct all misplaced entries, coding, and transcription errors. Compare the displayed fields with the return and attachments. If the display is incorrect, overlay the screen with the correct information. If Then the Check Digit in Field 01NC does not match the return or is not legible, enter the Name Control from the return in Field 01NC. the EIN on the return is not legible, research NAMEB/NAMEE for correct EIN.

# Error Code 007 Received Date

3.11.27.18.3 (01-01-2025) Error Code 007 Received Date Error Code 007 displayed fields are: ERS Designator Field Name 01CL Clear Field 01TXP Tax Period 01PYD Plan Year Ending Date 01RCD Received Date 01CCC Computer Condition Code

# Error Code 007 Invalid Conditions

3.11.27.18.3.1 (01-01-2023) Error Code 007 Invalid Conditions Error Code 007 generates if: Received date is not less than or equal to the process date. Received date is earlier than the first day of the tax period.

# Error Code 007 Correction Procedures

3.11.27.18.3.2 (01-01-2023) Error Code 007 Correction Procedures Correct coding and transcription errors. Compare the displayed fields with the return and attachments. If the display is incorrect, overlay the screen with the correct information. If Then the Received Date is invalid (e.g., 202213 in lieu of 202212), change the Received Date to the current year and enter in Field 01RCD. the return is an early-filed Final return, Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP. Enter F in Field 01CCC. the return Received Date is before the tax period ending date and is not a final return, SSPND 480. Prepare Form 4227 with the notation "EARLY FILED" . Change the Received Date to one day after the Tax Period Ending Date. Note: C&E will edit an "F" in Field 01CCC and on the return when the Received Date is before the tax period or identified as an early-filed return.

# Error Code 014 Address Information Mismatch

3.11.27.18.4 (01-01-2023) Error Code 014 Address Information Mismatch Error Code 014 displayed fields are: Field Designator Field Name 02CON Care of Name 02ADD Street Address 02FAD Foreign Address 02CTY City Name 02ST State 02ZIP ZIP Code

# Error Code 014 Invalid Conditions

3.11.27.18.4.1 (01-01-2023) Error Code 014 Invalid Conditions Section 02 is invalid if all entries are not present: The street address is present, Fields 02CTY and 02ST must be present unless a Major City Code is used. A Major City Code is used and Field 02ADD is NOT present. A Major City Code is used and Field 02ST is present. City must be present. If City is not in Major City format, Field 02ST must be present; Field 02ADD can be blank.

# Error Code 014 Correction Procedures

3.11.27.18.4.2 (01-01-2023) Error Code 014 Correction Procedures Correct any coding and transcription errors. Refer to the Form 5500-EZ Line 2a for the correct street address. If no legible street address is present on the Form 5500-EZ or attachments, delete all data in 02ADD, 02CTY, 02ST, and 02ZIP. If a Major City Code is present, and no street address is present on the form or attachments, enter the city in Field 02CTY and enter the state code in Field 02ST. If the Major City Code is correct and the state is present, delete Field 02ST. If you cannot correct the address with the information on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete only the address.

# Error Code 015 Foreign Address

3.11.27.18.5 (01-01-2023) Error Code 015 Foreign Address Error Code 015 displayed fields are: Field Designator Field Name 02CON Care of Name 02ADD Street Address 02 FAD Foreign Address 02CTY City 02ST State 02ZIP ZIP Code

# Error Code 015 Invalid Conditions

3.11.27.18.5.1 (01-01-2025) Error Code 015 Invalid Conditions Error Code 015 generates when any of the following conditions is present: State field has an entry other than "." (period) when a foreign address is present. Zip Code field has an entry when a foreign address is present.

# Error Code 015 Correction Procedures

3.11.27.18.5.2 (01-01-2025) Error Code 015 Correction Procedures Correct all misplaced entries, coding, and transcription errors. Compare displayed fields with the return. If the display is incorrect, overlay the screen with the correct information from the table below. If a foreign address is Then present in Field 02FAD, Field 02ST must contain "." (period). Delete Field 02ZIP if present. not present in Field 02FAD, check return for foreign address. present on the return, Enter the foreign address in Field 02FAD. Note: If additional space is required, continue entering the address in Field 02ADD. Field 02CTY must contain the appropriate foreign country code. Field 02ST must contain "." (period). not present on the return, Verify the address on the return is not a foreign address. Enter street address in Field 02ADD. Enter city, state, and Zip Code in the appropriate fields.

# Error Code 016 Zip Code Mismatch

3.11.27.18.6 (01-01-2023) Error Code 016 Zip Code Mismatch Error Code 016 displayed fields are: ERS Designator Field Name 02CON Care of Name 02ADD Street Address 02FAD Foreign Address 02CTY City 02ST State 02ZIP ZIP Code

# Error Code 016 Invalid Conditions

3.11.27.18.6.1 (01-01-2023) Error Code 016 Invalid Conditions The Zip Code is inconsistent with the Major City Code or State Code.

# Error Code 016 Correction Procedures

3.11.27.18.6.2 (01-01-2023) Error Code 016 Correction Procedures Correct coding and transcription errors for Fields 02ADD, 02CTY, and 02ST. If unable to determine a valid zip code and: the address on the return is located in a major city, refer to Document 7475 for a valid major city code. If you can determine only the first three digits of the zip code, enter "01" in the 4th and 5th positions. the address is not located in a major city, refer to Document 7475 and enter the first three valid digits for the state followed by "01" . If Field 02ZIP does not need corrections, enter the full city and state in fields 02CTY and 02ST. If unable to correct, delete all data in 02ADD, 02CTY, 02ST, and 02ZIP.

# Error Code 026 Tax Period

3.11.27.18.7 (01-01-2023) Error Code 026 Tax Period Error Code 026 displayed fields are: ERS Designator Field Name CL Clear Code 01EIN Employer Identification Number 01PYD Plan Year Ending 01TXP Tax Period >>>> Tax Period UnderPrint 01CCC Computer Condition Code

# Error Code 026 Invalid Conditions

3.11.27.18.7.1 (01-01-2023) Error Code 026 Invalid Conditions Tax period is greater than process date plus 11 months.

# Error Code 026 Correction Procedures

3.11.27.18.7.2 (01-01-2023) Error Code 026 Correction Procedures Correct coding and transcription errors. If the tax period is greater than the process date plus 11 months, process using the current year 202412. If Field 01TXP is blank, enter the plan year ending from Field 01PYD. If both Fields 01TXP and 01PYD are blank, use current year (e.g., 202412 if processing year is 2024).

# Error Code 700 Plan Year Beginning

3.11.27.18.8 (01-01-2023) Error Code 700 Plan Year Beginning Error Code 700 displayed fields are: ERS Designator Field Name CL Clear Code 01PYB Plan Year Beginning Date 01PYD Plan Year Ending Date 01TXP Tax Period 01CCC Computer Condition Code

# Error Code 700 Invalid Conditions

3.11.27.18.8.1 (01-01-2023) Error Code 700 Invalid Conditions Error Code 700 generates if the tax period (01TXP) plus day of Plan Year Ending (01PYD) minus the Plan Year Beginning Date (01PYB) is greater than 365 (plan year is longer than 12 months) unless CCC "Y" is present.

# Error Code 700 Correction Procedures

3.11.27.18.8.2 (01-01-2023) Error Code 700 Correction Procedures Correct coding and transcription errors. If the Plan Year Beginning date is present and correct, verify and correct fields 01TXP and 01PYD. If no corrections are needed, delete CCC "Y" in Field 01CCC. Error Code 700 errors when the month, day, and year of the Plan Year Beginning date are equal to or later than the month, day, and year of the Plan Year Ending date. On correction run, it will * when the month, day, and year of the plan beginning date are later than the month, day (when present), and year of the plan year ending. If the plan year beginning date is correct, verify and correct Fields 01TXP and 01PYD. Research attachments and IDRS to determine correct Plan Year Beginning date and Plan Year Ending date. Reminder: Use prior-year filings shown on IDRS to determine correct beginning and ending dates. If Then the Plan Year Beginning date is later than the Plan Year Ending, and correct Plan Year Beginning and/or ending date is found through research, enter the correct Beginning and/or Ending date. an extension is attached and the Plan Year Ending on the form is the same as Field 01TXP, delete Field 01PYB. the year and month of the Plan Year Beginning (01PYB) equals the year and month of the Plan Year Ending (01TXP) and research shows these dates are correct, Enter CCC "O" in Field 01CCC when the day of Plan Year Beginning is other than 01. Clear when day of Plan Year Beginning is 01 and no other errors are present. the tax period (01TXP) plus the day of Plan Year Ending (01PYD), minus the Plan Year Beginning Date (01PYB), is greater than 365 (plan year is longer the 12 months) or unless CCC "Y" is present, verify and correct Fields 01TXP and 01PYD. the plan begins on the first day of a month and ends the next year on the first day of the same month, correct plan year ending using the prior month. (Example: Plan began 7/1/2021 and ended on 7/1/2021 use 6/30/2021).

# Error Code 702 Plan Period Year Ending vs Tax Period

3.11.27.18.9 (01-01-2023) Error Code 702 Plan Period Year Ending vs Tax Period Error Code 702 displayed fields are: ERS Designator Field Name CL Clear Code 01EIN EIN 01TXP Tax Period 01PYD Plan Year Ending Date >>>>> Plan Year Ending Date under print

# Error Code 702 Invalid Conditions

3.11.27.18.9.1 (01-01-2023) Error Code 702 Invalid Conditions Error Code 702 generates if the tax period plus the day of the Plan Year Ending date is greater than the Plan Year Ending. Error Code 702 generates if the Plan Year Ending date is not equal to the tax period. Error Code 702 generates if the month of the Plan Year Ending date is present and does not match the month of the Plan Year Ending date on the EPMF.

# Error Code 702 Correction Procedures

3.11.27.18.9.2 (01-01-2023) Error Code 702 Correction Procedures Correct coding and transcription errors. If the tax period plus the day of the Plan Year Ending date is greater than the Plan Year Ending, change the tax period to match the Plan Year Ending date. If the Plan Year Ending date is greater than the tax period, change the Plan Year Ending to match the tax period. If the Plan Year Ending date does not equal the tax period, do not bring up the under print; input the tax period from the document in YYYYMMDD format. If the month of the Plan Year Ending date is present and does not match the month of the Plan Year Ending date on the EPMF, verify that the month was transcribed correctly. If not, correct the month and if correct, clear.

# Error Code 703 Line 6c Does not equal Line 6a Minus 6b

3.11.27.18.10 (01-01-2025) Error Code 703 Line 6c Does not equal Line 6a Minus 6b Error Code 703 displayed fields are: ERS Designator Field Name CL Clear Code 046A1 6a Total Plan Assets BOY 046B1 6b Total Plan Liabilities BOY 046C1 6c Net Plan Assets BOY 046A2 6a Total Plan Assets EOY 046B2 6b Total Plan Liabilities EOY 046C2 6c Net Plan Liabilities EOY

# Error Code 703 Invalid Conditions

3.11.27.18.10.1 (01-01-2025) Error Code 703 Invalid Conditions Error Code 703 generates if 046C1 does not equal 046A1 minus 046B1. Error Code 703 generates if 046C2 does not equal 046A2 minus 046B2

# Error Code 703 Correction Procedures.

3.11.27.18.10.2 (01-01-2023) Error Code 703 Correction Procedures. Correct coding and transcription errors. If coding and transcription is correct, clear error.

# Error Code 704 - Final Report Indicator checked and no CCC F

3.11.27.18.11 (01-01-2025) Error Code 704 - Final Report Indicator checked and no CCC F Error Code 704 displayed fields are: ERS Designator Field Name CL Clear Code 01LA3 Final Report Indicator 3 01CCC Computer Condition Codes

# Error Code 704 Invalid Conditions

3.11.27.18.11.1 (01-01-2023) Error Code 704 Invalid Conditions Error Code 704 generates when the Final Report Indicator 3 (01LA3) is 1 and the Computer Condition Code (01CCC) "F" is not present.

# Error Code 704 Correction Procedures

3.11.27.18.11.2 (01-01-2023) Error Code 704 Correction Procedures Correct coding and transcription errors. If 01LA3 is 1 change 01CCC to "F" .

# Error Code 705 - Line 11d Does not equal Line 11b minus 11c

3.11.27.18.12 (01-01-2025) Error Code 705 - Line 11d Does not equal Line 11b minus 11c Error Code 705 displayed fields are: ERS Designator Field Name CL Clear Code 0511D 11d Amount 0511B 11b Amount 0511C 11c Amount

# Error Code 705 Invalid Conditions

3.11.27.18.12.1 (01-01-2025) Error Code 705 Invalid Conditions Error Code 705 generates when the Line 11d (0511D) does not equal Line 11b (0511B) minus Line 11c (0511C).

# Error Code 705 Correction Procedures

3.11.27.18.12.2 (01-01-2023) Error Code 705 Correction Procedures Correct coding and transcription errors. If coding and transcription is correct, clear error.

# Error Code 706 – Line 5A(2) is greater than 3 digits

3.11.27.18.13 (01-01-2025) Error Code 706 – Line 5A(2) is greater than 3 digits Error Code 706 displayed fields are: ERS Designator Field Name CL Clear Code 04LA2 5a(2)

# Error Code 706 Invalid Conditions

3.11.27.18.13.1 (01-01-2025) Error Code 706 Invalid Conditions Error Code 706 generates when the Line 5a(2) has more than 3 numeric entries on the line.

# Error Code 706 Correction Procedures

3.11.27.18.13.2 (01-01-2023) Error Code 706 Correction Procedures Correct coding and transcription errors. If coding and transcription is correct, clear error.

# Error Code 707 – Line 5B(2) is greater than 3 digits

3.11.27.18.14 (01-01-2025) Error Code 707 – Line 5B(2) is greater than 3 digits Error Code 707 displayed fields are: ERS Designator Field Name CL Clear Code 04LB2 5b(2)

# Error Code 707 Invalid Conditions

3.11.27.18.14.1 (01-01-2025) Error Code 707 Invalid Conditions Error Code 707 generates when the Line 5b(2) has more than 3 numeric entries on the line.

# Error Code 707 Correction Procedures

3.11.27.18.14.2 (01-01-2023) Error Code 707 Correction Procedures Correct coding and transcription errors. If coding and transcription is correct, clear error.

# Error Code 708 – Line 5c is greater than 3 digits

3.11.27.18.15 (01-01-2025) Error Code 708 – Line 5c is greater than 3 digits Error Code 708 displayed fields are: ERS Designator Field Name CL Clear Code 04L5C 5c

# Error Code 708 Invalid Conditions

3.11.27.18.15.1 (01-01-2025) Error Code 708 Invalid Conditions Error Code 708 generates when the Line 5c has more than 3 numeric entries on the line.

# Error Code 708 Correction Procedures

3.11.27.18.15.2 (01-01-2023) Error Code 708 Correction Procedures Correct coding and transcription errors. If coding and transcription is correct, clear error.

# Prior Year Conversion Chart 2009-2011 Revisions

Exhibit 3.11.27-1 Prior Year Conversion Chart 2009-2011 Revisions Revisions 2008 and prior will NOT be converted. Line 10a and Line 12 are not transcribed on these revisions. If line number on 2009-2011 revision is Then change line number to 4c 4d 5a, 5b 5a(1), 5b(1)

# Prior Year Conversion Chart 2012-2014 Revisions

Exhibit 3.11.27-2 Prior Year Conversion Chart 2012-2014 Revisions Line 12 is not transcribed on these revisions. If line number on 2012-2014 revision is Then change line number to 4a, 4b Cross (X) out 5a, 5b, 5c 4a, 4b, 4d 6a, 6b 5a(1), 5b(1) 7a(1), 7b(1), 7c(1), 7a(2), 7b(2), 7c(2) 6a(1), 6b(1), 6c(1), 6a(2), 6b(2), 6c(2) 8a, 8b, 8c 7a, 7b, 7c 9 8 10 9 11, 11a 10, 10a 12, 12a, 12b, 12c, 12d, 12e 11, 11a, 11b, 11c, 11d, 11e.

# Prior Year Conversion Chart 2015-2016 Revisions

Exhibit 3.11.27-3 Prior Year Conversion Chart 2015-2016 Revisions Line 12 is not transcribed on these revisions. If line number on 2015- 2016 revision is Then change line number to 4a, 4b, 4c, 4d Cross (X) out 5a, 5b, 5c 4a, 4b, 4d 6a(1), 6a(2), 6b(1), 6b(2), 6c 5a(1), 5a(2), 5b(1), 5b(2), 5c 7a(1), 7a(2), 7b(1), 7b(2), 7c(1), 7c(2) 6a(1), 6a(2), 6b(1), 6b(2), 6c(1), 6c(2) 8a, 8b, 8c 7a, 7b, 7c 9 8 10 9 11, 11a 10, 10a 12, 12a, 12b, 12c, 12d & 12e 11, 11a, 11b, 11c, 11d & 11e 13a, 13b, 13c, 13d Cross (X) out 14 Cross (X) out 15 Cross (X) out 16 Cross (X) out

# Prior Year 2017-2022 Revisions

Exhibit 3.11.27-4 Prior Year 2017-2022 Revisions Line 12 is not transcribed on these revisions.