IRM 3.12.12 — Exempt Organization Returns

# Part 3. Submission Processing

Chapter 12. Error Resolution Section 12. Exempt Organization Returns 3.12.12 Exempt Organization Returns Manual Transmittal October 20, 2025 Purpose (1) This transmits revised IRM 3.12.12, Error Resolution, Exempt Organization Returns. Background The instructions in this IRM are used for correcting errors made by taxpayers as well as those made by Submission Processing Center operations. Exempt Organization (EO) processing is centralized at the Ogden IRS Campus. Material Changes (1) IRM 3.12.12.3 (4) - Updated Rev. Proc. 2022-4 and 2022-5 to 2025-4 and 2025-5 (2) IRM 3.12.12.9.1.3(1) IPU 25U0003 issued 01-03-2025 - Incomplete sentence. (3) IRM 3.12.12.6(3) - Added paragraph for procedures when a 6020(b) return is missing information. (4) IRM 3.12.12.10.7 2nd note - Removed instructions to correspond for stat 97. (5) IRM 3.12.12.10.7 2nd note IPU 25U0366 issued 03-14-2025 - Status 97 procedure. (6) IRM 3.12.12.10.7.1(3) - Clarified procedures for unsigned returns. (7) IRM 3.12.12.10.7(1) 2nd note - Added that ERS employees will fill out the CAS sheet (Form 3696). (8) IRM 3.12.12.10.7.3 Title - Added "for incomplete returns" to title. (9) IRM 3.12.12.8(1) - Added "beginning with tax period 2021 & subsequent. (10) IRM 3.12.12.10.10(2) - Updated IF/Then chart. (11) IRM 3.12.12.16.1(9) - Updated tax year from 2022 to 2023 (12) IRM 3.12.12.16.1.1(3) - Updated TY 2022 to TY 2023 and prior. (13) IRM 3.12.12.16.1.1(4) - Updated TY 2022 to TY 2023 and prior. (14) IRM 3.12.12.16.2.1(6) table - Added that it is mandatory to use IAT to research. (15) IRM 3.12.12.16.3 Title - Added Form 990, 990-EZ & 990-PF to title. (16) IRM 3.12.12.16.4.1(5) - Added that it is mandatory to use IAT to research. (17) IRM 3.12.12.16.7(8) IF 1st box - Updated dates. (18) IRM 3.12.12.16.8(7) IF 1st box - Updated dates. (19) IRM 3.12.12.(6) & (10) - Added 2nd exhibit. (20) IRM 3.12.12.16.18.2 IPU 25U0003 issued 01-03-2025 - Updated see also. (21) IRM 3.12.12.18.2.1(2)(a) - Added that it is mandatory to use IAT to research. (22) IRM 3.12.12.18.3.1 (4)(1) - Added that it is mandatory to use IAT to research. (23) IRM 3.12.12.18.16.1 IPU 25U0003 issued 01-03-2025 - Updated Church definition. (24) IRM 3.12.12.16.9(3) - Updated dates. (25) IRM 3.12.12.16.10(2) - Corrected to "not present". (26) IRM 3.12.12.23(5) IPU 25U0003 issued 01-03-2025 - Removed note. (27) IRM 3.12.12.24.5 (3) - #25 on chart - Updated location. (28) IRM 3.12.12.24.6 (2) Chart boxes #29-34 - Added "Part V" to locations. (29) IRM 3.12.12.24.12(1) table - Updated Field 17NM2 location on form. (30) IRM 3.12.12.24.15(2) table - Updated Field 20NM2 location on form. (31) IRM 3.12.12.24.16(2) table - Updated Field 21O11 location on form. (32) IRM 3.12.12.24.26 (3) - Combined (1) & (2) together. (33) IRM 3.12.12.25.16(1) - Updated field explanations to show. (34) IRM 3.12.12.25.28 (3) - Corrected invalid conditions. (35) IRM 3.12.12.26.1 (8) Chart box #1 - Updated correction procedures. (36) IRM 3.12.12.26.2 1st note - Added that TE needs to complete CAS sheet. (37) IRM 3.12.12.26.11 1st note - Added that TE needs to complete CAS sheet. (38) IRM 3.12.12.26.13 2nd note - Added more info to sentence. (39) IRM 3.12.12.26.16 (1) Chart - Updated locations. (40) IRM 3.12.12.26.17 (1) Chart line 8 - Added underprint field. (41) IRM 3.12.12.27.2.1(2)(b) - Added that it is mandatory to use IAT to research. (42) IRM 3.12.12.27.3.1(4)(2) - Added that it is mandatory to use IAT to research. (43) IRM 3.12.12.28.6.1 Exception IPU 25U0003 issued 01-03-2025 - Updated Church definition. (44) IRM 3.12.12.30 (2) Chart box #13 - Added underprint field. (45) IRM 3.12.12.36.2 1st note - Added that ERS employees will fill out the CAS sheet (Form 3696). (46) IRM 3.12.12.36.10 1st note - Added that ERS employees will fill out the CAS sheet (Form 3696). (47) IRM 3.12.12.37.2.1(2)(a) - Added that it is mandatory to use IAT to research. (48) IRM 3.12.12.37.3.1(4)(1) - Added that it is mandatory to use IAT to research. (49) IRM 3.12.12.37.6.1(4) - Added "current processing year" to sentence. (50) IRM 3.12.12.38.17.1 Exception IPU 25U0003 issued 01-03-2025 - Updated Church definition. (51) IRM 3.12.12.38(2) IPU 25U0169 issued 02-05-2025 - Added table for Letter 2697-C variables. (52) IRM 3.12.12.50.3.1(2)(a) - Added that it is mandatory to use IAT to research. (53) IRM 3.12.12.54.13 1st note - Added that ERS employees will fill out the CAS sheet (Form 3696). (54) IRM 3.12.12.58(2) IPU 25U0078 issued 01-21-2025 - Added lines 0622Q & 0623C. (55) IRM 3.12.12.63 (2) Chart boxes #42-43 - Added field 0523 to chart. (56) IRM 3.12.12.64.2.1(2)(b) - Added that it is mandatory to use IAT to research. (57) IRM 3.12.12.66 (9)(11)(12)(13) - Added correction procedures for section 60. (58) IRM 3.12.12.68.1(1) IPU 25U0078 issued 01-21-2025 - Added lines S17DP & S18DP. (59) IRM 3.12.12.68.3(1) IPU 25U0078 issued 01-21-2025 - Added lines. (60) IRM 3.12.12.68.5.2(4) IPU 25U0003 issued 01-03-2025 - Update tax rate tables. (61) IRM 3.12.12.68.9(1) IPU 25U0078 issued 01-21-2025 - Added/removed lines. (62) IRM 3.12.12.70.7.2(1) (e) IPU 25U0206 issued 02-11-2025 - Org code for 990-T. (63) IRM 3.12.12.82.2.1(4)(2) - Added that it is mandatory to use IAT to research. (64) IRM 3.12.12.84 - (9)(11)(12)(13) - Added correction procedures for section 60. (65) IRM 3.12.12.86.1 (6) IPU 25U0247 issued 02-20-2025 - Procedure clarification. (66) IRM 3.12.12.94.32.2 (7) IPU 25U0366 issued 03-14-2025 - Update Form 990-T fields. (67) IRM 3.12.12.105.5.29(2) IPU 25U0003 issued 01-03-2025 - Updated seealso. (68) IRM 3.12.12.108.7.1(7) IPU 25U0003 issued 01-03-2025 - Updated seealso. (69) IRM 3.12.12.110.3.1(2)(b) - Added that it is mandatory to use IAT to research. (70) IRM 3.12.12.112 (9)(11)(12)(13) - Added correction procedures for section 60. (71) IRM 3.12.12.117.1(2) table - Added that it is mandatory to use IAT to research. (72) IRM 3.12.12.117.2.1(2)(b) - Added that it is mandatory to use IAT to research. (73) IRM 3.12.12.121.5.1(2)(b) - Added that it is mandatory to use IAT to research. (74) IRM 3.12.12.125.3.1(5) - Added that it is mandatory to use IAT to research. (75) IRM 3.12.12.125.1.1(3) - Updated TY 2022 to TY 2023 and prior. (76) IRM 3.12.12.125.1.1(4) table - Updated TY 2022 to TY 2023 and prior. (77) IRM 3.12.12.127.1.1(3) - Updated TY 2022 to TY 2023 and prior. (78) IRM 3.12.12.127.1.1(4) table - Updated TY 2022 to TY 2023 and prior. (79) IRM 3.12.12.127.4.1(5) - Added that it is mandatory to use IAT to research. (80) IRM 3.12.12.129 (9)(11)(12)(13) - Added correction procedures for section 60. (81) Changed Revenue Agent or Revenue Officer to Field Examiner throughout IRM. (82) Editorial changes made throughout the IRM for clarity. Reviewed and updated grammar, punctuation, links, titles, tax years/dates, website addresses and IRM references if needed. (83) Throughout IRM subsection 3s for Invalid Conditions and Correction Procedures have been combined into one subsection. Effect on Other Documents This supersedes IRM 3.12.12 dated December 2, 2024. This IRM also incorporates IRM Procedural Updates (IPUs) 25U0003 issued January 3, 2025, 25U0078 issued January 21, 2025, 25U0169 issued February 5, 2025, 25U0206 issued February 11, 2025, 25U0247 issued February 20, 2025, and 25U0366 issued March 14, 2025. Audience Taxpayer Services (TS) Submission Processing Employees in the Error Resolution and Rejects functions. Effective Date (01-01-2026) Peggy L. Combs Acting Director, Shared Services Tax Exempt Government Entities

# Program Scope and Objectives

3.12.12.1 (01-01-2023) Program Scope and Objectives Purpose: The Submission Processing Error Resolution (ERS) functions use this IRM. Other IRMs for processing BMF Exempt Organization (EO) returns may cite this IRM. The Ogden Campus is the central processing center for all EO returns (excluding non-Master File returns). Route unprocessed EO returns 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 - Exempt Organization Error Resolution and Reject Tax Examining Clerks at the Ogden Campus is the primary audience for this IRM. Policy Owner - The Director, Tax Exempt/Government Entities, Business Systems Planning. Project Owner - Submission Processing Programs and Oversight. Primary Stakeholders - TE/GE Leadership who rely on review of exempt organization returns. IRM 3.12.12 provides instructions for processing exempt organization returns in the Ogden Submission Processing Campus ERS/Rejects function. All Policy Statements for Submission Processing are contained in IRM 1.2, Servicewide Policies and Authorities, Servicewide Policy Statements.

# Background

3.12.12.2 (01-01-2025) Background The IRM enables the ERS Rejects employees to meet the criteria for correcting and processing Exempt Organization returns. The IRS is committed to a customer service program that encourages taxpayers to comply voluntarily with the tax laws and assists them in meeting their obligations.

# Authority

3.12.12.3 (01-01-2026) Authority The procedures in this IRM are a translation of a variety of legal and administrative authorities into practical guidance the Tax Examiners to help process Exempt Organization returns. These authorities take many forms: Treasury Regulations, the Internal Revenue Code (IRC), legislation, revenue rulings and revenue procedures, and advice from Counsel to name only some. The principal IRC section for the purpose of tax exemption is IRC 501 (tax exempt organizations). Other sections of the Internal Revenue Code are cited in this IRM as they apply to the topic being discussed. While specific revenue procedures are cited in the IRM when they are applicable to the issue being covered, three revenue procedures, updated annually, are the chief authority for the actions under the jurisdiction of the Associate Chief Counsel (EEE) and of TE/GE Division: Rev. Proc. 2022-1 - Associate Chief Counsel (EEE) Rev. Proc. 2025-4 - Commissioner, TE/GE Division, Employee Plans Rulings & Agreement Rev. Proc. 2025-5 - Commissioner, TE/GE Division, Exempt Organizations Rulings & Agreement

# Roles and Responsibilities

3.12.12.4 (01-01-2025) Roles and Responsibilities Submission Processing Program and Oversight has responsibility for the information in this IRM, which is published on a yearly basis. The Director of Shared Services is responsible for policy related to this IRM. The Manager of this team is responsible for ensuring this IRM is timely submitted to Media and Publications each year. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights.

# Program Management and Review

3.12.12.5 (01-01-2025) Program Management and Review Program Reports: For information about the various diagnostics and reports used to assess the health of the program, refer to IRM 1.4.16.2.4 , Measures and Diagnostic Goals. Program Effectiveness is determined by ERS Rejects employees successfully using IRM guidance to perform necessary actions and duties.

# Program Controls

3.12.12.6 (01-01-2025) Program Controls Goals, measures, and operating guidelines are listed in the yearly Program Letter.

# Terms and Acronyms

3.12.12.7 (01-01-2026) Terms and Acronyms Terms used in this IRM generally have the standard English definition. Where the term has a special meaning in the context of a TE/GE matter, the term is defined or clarified in the subsection in which it is used. The following acronyms will be seen throughout this IRM: Acronym Definition AC Action Code BMF Business Master File BOY Beginning of Year CAF Centralized Authorization File CC Command Code CCC Computer Condition Code CI Criminal Investigation Division CII Correspondence Imaging Inventory DLN Document Locator Number EC Error Code EEE Associate Chief Counsel EIF Entity Index File EIN Employer Identification Number EO Exempt Organization EOY End of Year EPMF Employee Plans Master File ERO Electronic Return Originator ERS Error Resolution System FOIA Freedom of Information Act FRC Filing Requirement Code FRP Frivolous Return Processing FYM Fiscal Year Month GEN Group Exemption Number GMF Generalized Mainline Framework IAT Integrated Automation Technology Tool IDRS Integrated Data Retrieval System IPU IRM Procedural Update IRC Internal Revenue Code IRI Incomplete Return Item ISRP Integrated Submission & Remittance Processing LB&I Large Business and International LHI Low-Income Housing MeF Modernized E-File NAP National Account Profile NECT Non-Exempt Charitable Trust NMF Non-Master File OAR Operations Assistance Request OLE On-Line Entity P&A Planning & Analysis PTIN Preparer Tax Identification Number RDD Return Due Date Rev. Proc. Revenue Procedure RRA Restructuring and Reform Act SBSE Small Business/Self Employed SCAMPS Service Center Automated Mail Processing System SFR Substitute for Return SIC Secondary Issue Code SLA Service Level Agreements SP Submission Processing SSN Social Security Number TAS Taxpayer Advocate Service TBOR Taxpayer Bill of Rights TE/GE Tax Exempt Government Entities TPNC Taxpayer Notice Code TS Taxpayer Services

# Related Resources

3.12.12.8 (01-01-2025) Related Resources In addition to this IRM and to the resources cited therein, Tax Examiners may also need to refer to supplemental resources and to other IRMs, such as the following: IRM 3.11.12, Exempt Organization Returns IRM 3.24.12, Exempt Organization Returns

# Taxpayer Advocate Service (TAS)

3.12.12.9 (01-01-2025) Taxpayer Advocate Service (TAS) The National Taxpayer Advocate reached agreements with the Commissioners or Chiefs of the Taxpayer Services (TS) Division, Small Business/Self Employed (SB/SE), Tax Exempt Government Entities (TE/GE), Division Criminal Investigation (CI), Independent Office of Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs). TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Taxpayer Services (TS) Division, to affect the resolution of the taxpayer's problem. For more information, refer to IRM 13.1.19, TAS Operations Assistance Request (OAR) Process. Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer's issue the same day. The definition of "same day resolution" is within 24 hours. The following two situations meet the definition of "same day resolution": The issue can be resolved within 24 hours. IRS takes steps within 24 hours to resolve the taxpayer's issue. When making a TAS referral, use Form 911 and forward to TAS following your local procedures. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

# Service Level Agreements (SLA)

3.12.12.9.1 (01-01-2025) Service Level Agreements (SLA) The National Taxpayer Advocate reached agreements with the Commissioners of the Taxpayer Services (TS) Division, Small Business/Self Employed (SB/SE) Division, Tax Exempt Government Entities (TE/GE), Criminal Investigation (CI), Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are know as Serve Level Agreements (SLAs). The SLAs are located TAS Service Level Agreements between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service.

# Operations Assistance Requests (OAR)

3.12.12.9.1.1 (01-01-2023) Operations Assistance Requests (OAR) TAS and the Operating Functions have reached agreements outlining the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests with that Operating Function. These agreements are known as Service Level Agreements (SLA). In preparation for a case being referred to an Operating Function, the TAS employee is responsible for: Preparing Form 12412, Operations Assistance Request (OAR). Securing all necessary supporting documentation. Identifying cases that require expedite processing. No case will automatically receive expedite processing; requests for expedite processing will be made on a case-by-case basis. Forwarding Form 12412 and documentation to the Operating Function Unit Liaison. The Operating Function is responsible for: Assigning a liaison in each office or Campus where a Taxpayer Advocate is located. Acknowledging receipt of the case within one workday for cases requiring expedite processing or within three workdays for all other cases. Providing TAS with the name and telephone number of the group manager or employee assigned the case. Determining a reasonable timeframe for case resolution. Upon closing the OAR, the functional employee assigned the OAR will complete Section VI of Form 12412 and return it to the TAS employee assigned the case. The Form 12412 must be returned within three workdays from the date that all actions have been completed and transactions input. For further information, refer to the SLAs online at Service Level Agreements. BMF Identification Theft is increasing. If a tax examiner in Submission Processing (SP) Error resolution System (ERS) finds a case with attachments or correspondence indicating the taxpayer is a victim of ID Theft: SSPND "360" to route the return to Planning & Analysis (P&A). Attach Form 4227, Intra-SC Reject or Routing Slip, (or other appropriate routing slip) with the notation "ID THEFT". Provide the entire case to your manager/lead. Your manager or lead will expedite the case to the P&A staff for referral to one of the SP BMF ID Theft liaisons. The taxpayer must clearly state that they are a victim of "ID Theft" .

# Master File Consistency

3.12.12.9.1.2 (01-01-2023) Master File Consistency The purpose of this initiative is to achieve consistency in the Business Master File (BMF) Error Resolution System (ERS) processing IRMs. Topics for BMF consistency have been identified and developed as a coordinated effort between Cincinnati, Ogden, and Paper Processing Branch BMF C&E (Code and Edit)/ERS. Text in normal print is the common processes for BMF returns. The text in BOLD print is form specific and applies to this IRM only.

# IRM Deviation Procedures

3.12.12.9.1.3 (01-03-2025) IRM Deviation Procedures Program guidance doesn't always apply to the work in all offices in all areas of the country because of special circumstances or other restrictions. In these cases, you may need to deviate from the official procedures in the IRM. Guidance that deviates from the IRM or that establishes new practices (even if temporary) must be: Approved by a first-line executive with program responsibility (or documented designee); Communicated to employees in writing, and Reviewed annually if the deviation is effective longer than one year. When you prepare a request: Summarize the circumstances that require deviation. Identify the applicable IRM section. Describe the reason for the deviation (explain what caused the situation to occur and what is being done to correct it). Specify the time frame the deviation is effective (no longer than one year). Guidance that deviates from the IRM will require disclosure on IRS.gov to adhere to Freedom of Information Act (FOIA) laws. For information on the E-FOIA criteria and requirements, see IRM 1.11.1.3.1, Transparency of Instructions to Staff.

# General

3.12.12.10 (01-01-2024) General The instructions contained in this subsection are used for correcting errors made by taxpayers as well as those made by Submission Processing Center operations. Exempt Organization (EO) processing is centralized at the Ogden IRS Campus. These instructions are for the following forms: Form 990 - Return of Organization Exempt From Income Tax. Form 990-EZ - Short Form Return of Organization Exempt From Income Tax. Form 990-N - Notice/Post Card from Organization Exempt From Income Tax. Form 990-PF - Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation Form 990-T - Exempt Organization Business Income Tax Return. Form 1041-A - U.S. Information Return Trust Accumulation of Charitable Amounts. Form 1120-POL - U.S. Income Tax Return for Certain Political Organizations. Form 4720 - Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code. Form 5227 - Split-Interest Trust Information Return. Form 5578 - Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax. Form 5768 - Election/Revocation of Election by an Eligible Section 501 (c)(3) Organization to Make Expenditures to Influence Legislation. Form 8871 - Political Organization Notice of Section 527 Status. Form 8872 - Political Organization Report of Contributions and Expenditures. These instructions pertain to the Error Resolution System (ERS) and paper registers. They are your main source of information for correcting the record on the screen/register and the related return. You will also find procedures in: IRM 3.12.38 - Error Resolution - BMF General Instructions IRM 3.11.12 - Returns and Documents Analysis - Exempt Organization Returns Beginning with tax periods ending December 31, 2021 and subsequent, Form 990, Form 990-PF, Form 990-T, and Form 990-EZ must be filed electronically. If a paper return is received for tax periods ending December 31, 2021 or subsequent the return will be sent back to the filer. Prior year (2021 and prior) tax periods will be sent back to the filer if incomplete. If complete, prior years will be processed. If the error can be corrected, ERS will do so and send the return through processing. If the error can't be corrected, ERS will send the return back to the filer for the missing/incomplete information. These will be sent to Rejects using SSPND 640. Note: Cancel the Document Locator Number (DLN) and circle it out on any returns being sent back to the filer. The CADE 2 solution is comprised of several components to modernize the IRS to a daily processing environment with several Transition States. With CADE 2, there will be changes to campus cycles that will begin with cycle 201201. The new Business Master File (BMF), EO, and Employee Plans Master File (EPMF) campus cycles are: Campus Cycle: Thursday - Wednesday Master File Processing: Friday - Thursday Notice Review: Saturday- Monday (8+ days) Unpostables: New available Tuesday; Closing Tuesday BMF, EO and EPMF transaction posting timeframes are outlined as follows: 01 = Friday 02 = Monday 03 = Tuesday 04 = Wednesday 05 = Thursday Note: BMF, EO and EPMF transaction posting dates will continue to reflect YYYYCC. YYYY will indicate the year. Command Code (CC) will indicate the posting cycle.

# Extent of Review Required

3.12.12.10.1 (01-01-2023) Extent of Review Required If an error or omission made by the examiner is noticed while working the return in error, enter the correct information on the return, screen display or paper register as applicable. Refer to IRM 3.11.12 , Exempt Organization Returns, for additional procedures.

# Imaging Process

3.12.12.10.2 (01-01-2023) Imaging Process Form 990, Form 990-EZ, Form 990-PF, Form 990-T, Form 5227, Form 4720, and Form 8872 will be scanned through the imaging process. Imaging is done at the back end of processing. Forms will be imaged after ERS/Rejects processing so no re-films will be done. This applies to all EO forms.

# Due Date of Returns

3.12.12.10.3 (01-01-2023) Due Date of Returns Form 4720 has the same due date as Form 990, Form 990-EZ or Form 5227 filed by the same organization. The due dates for Form 990, Form 990-EZ, Form 990-PF, Form 990-N, Form 990-T or 5227 (IRC 501(c) Trusts and Corporations) and Form 5578 , Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, is the 15th day of the fifth month after the organization's accounting period ends. The delinquent dates for Forms 990, 990-EZ, 990-PF, 990-N, 990-T (501(c) Trusts and corporations) and Form 5578 are shown below: No. Accounting Period Month Ending Due Date Delinquent Date 1. 01 6/15 ≡ ≡ ≡ 2. 02 7/15 ≡ ≡ ≡ 3. 03 8/15 ≡ ≡ ≡ ≡ ≡ 4. 04 9/15 ≡ ≡ ≡ 5. 05 10/15 ≡ ≡ ≡ ≡ ≡ 6. 06 11/15 ≡ ≡ ≡ 7. 07 12/15 ≡ ≡ ≡ 8. 08 1/15 ≡ ≡ ≡ ≡ 9. 09 2/15 ≡ ≡ ≡ 10. 10 3/15 ≡ ≡ ≡ ≡ 11. 11 4/15 ≡ ≡ ≡ ≡ 12. 12 5/15 ≡ ≡ ≡ The due date for Form 1120-POL is the 15th day of the fourth month after the organization's accounting period ends. The delinquent dates for Form 1120-POL are shown below: No. Accounting Period Month Ending Due Date Delinquent Date 1. 01 5/15 ≡ ≡ ≡ 2. 02 6/15 ≡ ≡ ≡ 3. 03 7/15 ≡ ≡ ≡ 4. 04 8/15 ≡ ≡ ≡ ≡ 5. 05 9/15 ≡ ≡ ≡ ≡ ≡ 6. 06 10/15 ≡ ≡ ≡ ≡ 7. 07 11/15 ≡ ≡ ≡ 8. 08 12/15 ≡ ≡ ≡ ≡ ≡ ≡ 9. 09 1/15 ≡ ≡ ≡ ≡ 10. 10 2/15 ≡ ≡ ≡ ≡ ≡ 11. 11 3/15 ≡ ≡ ≡ ≡ ≡ 12. 12 4/15 ≡ ≡ ≡ ≡ Note: When the return due date or extension , holiday or both, the return due date and extension date will be the next business day. The due date for IRC 401(a), IRC 408(a), and IRC 408(e) Trusts to file the Form 990-T is the 15th day of the fourth month after the organization's accounting period ends. The delinquent dates for Form 990-T (IRC 401(a), IRC 408(a), and IRC 408(e) Trust) are shown below: Note: Form 5227 and Form 1041-A must always have a calendar year (due 4/15). Use the chart below only to determine the due date for a final form. No. Accounting Period Month Ending Due Date Delinquent Date 1. 01 5/15 ≡ ≡ ≡ ≡ 2. 02 6/15 ≡ ≡ ≡ ≡ 3. 03 7/15 ≡ ≡ ≡ ≡ ≡ 4. 04 8/15 ≡ ≡ ≡ ≡ 5. 05 9/15 ≡ ≡ ≡ ≡ 6. 06 10/15 ≡ ≡ ≡ 7. 07 11/15 ≡ ≡ ≡ 8. 08 12/15 ≡ ≡ ≡ ≡ 9. 09 1/15 ≡ ≡ ≡ 10. 10 2/15 ≡ ≡ ≡ 11. 11 3/15 ≡ ≡ ≡ 12. 12 4/15 ≡ ≡ ≡ ≡ ≡ Note: When the return due date or extension , holiday or both, the return due date and extension date will be the next business day. Form 8871 is filed once initially and must be filed electronically. Paper Forms 8871 will be returned to the filer by EO Entity using Letter 3710-C, Missing Information Request to Process Form 8871. Amended and Final Forms 8871 can be filed but must also be electronically filed. Form 8872 must be filed electronically. It must be filed at least once a year. No filing requirements are established on Master File. The due date for Form 8872 varies depending on whether it's an election year or non-election year. The 527 organization can choose to file it's reports quarterly or monthly during election (Even Numbered) years or on a semiannual or monthly basis during non-election (odd numbered) years.

# Type of Organization Codes

3.12.12.10.4 (01-01-2025) Type of Organization Codes The table below shows the Type of Organization and the descriptions: No. Type of Organization Description 1. 1 Corporation 2. 2 Trust 3. 3 Cooperative 4. 4 Partnership 5. 5 Association 6. 6 Non-Exempt Charitable Trust (NECT)

# Audit Codes

3.12.12.10.5 (01-01-2023) Audit Codes Valid Audit Codes and their definitions are: No. Audit Code Condition Description 1. 1 Frivolous return: Form 990 Form 990-EZ entered if the return is frivolous and the filer has not responded to a request for Schedule A or Field 01NPF is blank. 2. 2 No reply to Schedule A: Form 990 only Form 990-EZ only Form 1120-POL only (with possible Form 3520) entered when taxpayer doesn't respond to request for Schedule A and the "Yes" box is checked for Question 2 on Form 1120-POL. 3. 3 No reply to tax period: Form 990 Form 990-EZ Form 990-PF Form 990-T Form 4720 Form 5227 Form 8872 entered when taxpayer doesn't respond to FYM mismatch. 4. 4 Form 4720 with no taxable amount entered when there is no tax information. 5. 5 Form 990-PF (reserved) entered when the return has been secured by Examination. An edited "P" will be shown after the printed Form 4720. 6. 5 Form 4720 not to be returned to the taxpayer entered when the return has been secured by Examination. An edited "P" will be shown after the printed Form 4720. 7. Blank N/A all but Form 5578 or Form 1041-A Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

# Field Secured/Field Prepared Returns

3.12.12.10.6 (01-01-2026) Field Secured/Field Prepared Returns TE/GE Compliance functions secure returns from the filer and also prepare returns if the filer does not provide a return. Identify a Field-secured or Field prepared return by any of the following: Return or attachment is noted with wording similar to "SFR" , "Substitute for Return" or "6020(b)" . See IRM 3.12.2.2.12, Correspondence Procedures. Return or attachment is noted with wording similar to "Delinquent Secured Return" or "Secured by TE/GE" . See IRM 3.12.220.2.23, Internal Revenue Code (IRC) 6020(b) Returns, for missing information procedures.

# Field Secured Returns

3.12.12.10.6.1 (01-01-2024) Field Secured Returns A Field-secured return is a return obtained from the filer by TE/GE Field personnel. Identify as a secured return if the return or attachment is noted with wording similar to "Delinquent Secured Return" or "Secured by TE/GE" . Route the secured return to the Area Office via Form 4227 notated "Unprocessable Secured Return" if the organization's name and EIN are missing. Correspond for missing schedule(s) or missing signature as required. Enter CCC "R" , "D" and/or "V" if applicable if the Area Office indicated that penalties and/or interest must not be assessed. Note: Correspond for missing information on a Field-secured Return (by Field Examiner from taxpayer).

# Substitute For Return

3.12.12.10.6.2 (01-01-2023) Substitute For Return A substitute for return is prepared by TE/GE compliance functions if the filer does not provide a return. The return can be identified as a substitute for return by wording similar to "SFR" , "Substitute for Return" or "6020(b)" anywhere on the document. The Field Examiner will edit "TC 599 CC 096" at the bottom margin of the return. At the top of the return, the Field Examiner will write "Substitute for Return Secured by TE/GE" . Do not correspond for missing information on returns marked Substitute for Return (SFR), or 6020(b). Enter CCC "R" and/or "V" if applicable if the Area Office indicated that penalties and/or interest must not be assessed. Note: If the return is a CII (Correspondence Imaging Inventory) return with or without a Form 13596 attached, follow the normal correspondence procedures. DO NOT cancel the DLN and send the return to Accounts Management.

# Correspondence and Taxpayer Contact Requirements

3.12.12.10.7 (01-01-2026) Correspondence and Taxpayer Contact Requirements Section 3705(a) of the Restructuring and Reform Act (RRA) of 1998 requires all IRS employees who communicate with taxpayers by telephone, correspondence, or face to face, to give their name, unique identification number, and telephone when communicating with taxpayers. Check the Incomplete Return Item (IRI) Codes to ensure the correct codes have been entered. If not, delete the incorrect codes and enter the correct ones. For valid IRI Codes see IRM 3.12.12.18.13. Note: Prior to initiating any correspondence, a check on IDRS must be made to see if a return, TC 150 has already posted to the account. If a TC 150, is on the account for the tax period involved, enter a G Code and process as a G coded return. Do not issue any correspondence. Accounts Management will receive the G coded return and make the determination whether correspondence is needed. Note: This applies to Form 990, Form 990-EZ, and Form 990-PF. Research INOLE to confirm the organizations Status Code. If the account is in Status 97, it means the organizations Tax Exempt status has been revoked. DO NOT CORRESPOND for any missing information.

# Unsigned Return

3.12.12.10.7.1 (01-01-2026) Unsigned Return If the return is unsigned, it will be returned to the filer. DO NOT correspond for missing signatures on returns printed from the CII system, returns with "This is a live return from SMIP" across the top or Modernized E-File (MeF) returns that have "e-File GRAPHIC print DO NOT PROCESS" across the top of the return. A signature can consist of either an original signature (including a printed signature, rubber stamped, mechanical device or signed by a software program). Filing of original tax returns via fax will only be allowed as part of a return perfection process (e.g., securing missing schedule or missing signature) initiated by the IRS where contact with the taxpayer has been made and documented. These faxed signatures will be accepted as well as those received from any internal source. If a return has any of the following send the return back for all required information is that is not present such as: FYM mismatch Incorrect revision of the form Return is a final/termination No information below the entity section A true Zero Filer return 2007 and Prior Form 990 or Form 990-EZ Note: If the return is a 2008 and subsequent revision of Forms 990/990-EZ, the Zero Filer, Org Code 9 process will no longer be followed. If a return is filed it must be complete or we will send the return back. Returns may have originally been filed electronically (E-File). These returns will be identified by the presence of Modernized E-File (MeF) printouts in lieu of an actual return or wording such as "e-file GRAPHIC print - DO NOT PROCESS" printed at the top of the return. Do not correspond for missing signatures on these documents if they are being reprocessed and they were originally accepted through the E-File system. Note: Paper returns sent in by the filer that state they were rejected through the E-File system do require a signature. When corresponding for a missing signature use the following letters: Letter 143-C - Signature Missing, only. Letter 2694-C - Rejecting Exempt Organization Form 990 Returns and Requesting Missing or Incorrect Information in Certain Cases. Letter 2695-C - Rejecting Form 990-EZ Due to Missing Information. Letter 2696-C - Exempt Organization Miscellaneous Forms: Request for Missing Information. Letter 2697-C - Rejecting Exempt Organization Form 990-PF Returns and Requesting Missing or Incorrect Information In Certain Cases. Letter 2698-C - Form 990 - Request for Missing Information. Note: For Form 990, Form 990-T, Form 1120-POL, Form 5227, Form 5768, and Form 8871. C&E will continue to use Action Code (AC) 225 or 226.

# Frivolous Returns and Claims

3.12.12.10.7.2 (01-01-2023) Frivolous Returns and Claims Businesses attempt to illegally avoid or reduce tax liabilities by using a frivolous argument to express dissatisfaction with the substance, or administration of the tax laws. Recognized frivolous arguments made by businesses include, but are not limited to, the examples in IRM 25.25.10, Revenue Protection, Frivolous Return Program. Review the return to determine whether it appears to be a frivolous return. No. If Then 1. the return meets any of the conditions identified as a frivolous return, Note: If the return shows Action Code (AC) 331 and has a Form 4227 attached with the remarks, "Refer to Exam FRP for audit after processing" , continue to next procedure. remove return from the batch and place the return in the locally designated basket for Examination, Frivolous Return Processing (FRP) for review. 2. examination has selected the return as frivolous, indicated by an Action Code (AC) 331 and a Form 4227 with the remarks "Refer to Exam FRP for audit after processing" , but send the return for processing, continue processing the return using procedures in IRM (form specific). However, do not circle or void the Action Code (AC) indicating a frivolous return. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Reasonable Cause for Incomplete Returns

3.12.12.10.7.3 (01-01-2024) Reasonable Cause for Incomplete Returns For the Incomplete Returns Program, the reasonable cause must state why the information cannot be furnished and/or why it wasn't furnished when the return was initially filed. Refer to Figure 3.12.12-1. When the filer furnishes reasonable cause for late filing, but does not provide reasonable cause for an incomplete return, the reasonable cause for late filing will not apply to the Incomplete Returns Program. The return will be treated as if the reasonable cause was not furnished. If reasonable cause is furnished for late filing but not for the missing items, send a second letter. Ensure CCC "R" and "V" are not present if reasonable cause will not be allowed. Figure 3.12.12-1 • The return was mailed in time but was returned to sender. The return was filed in time but sent or deposited to the wrong IRS office. Delay or failure to file was due to erroneous information given to the taxpayer by an IRS employee. Delay was caused by death or serious illness of the taxpayer, or a death or serious illness in their immediate family (see Note below). Delay was caused by unavoidable absence of the taxpayer (see Note below). Note: In the case of a corporation, estate, trust, etc., the death, illness or absence must have been of an individual (or member of the individual's immediate family) having sole authority to execute the return. Delinquency was caused by destruction, fire or other casualty of the taxpayers place of business or business records. Taxpayer requested the proper forms in a timely fashion, but the forms were not furnished in sufficient time to permit the timely filing of the return. Taxpayer provides proof that they personally visited an IRS office on or before the due date of the return for the purpose of securing the information or advice and was unable to meet with an IRS representative. If the organization is a Private Foundation The organization has 90 days to file and pay after it received a determination letter from the Service. Revenue Procedure (Rev. Proc. 79-8) allows a private foundation (Form 990-PF) reasonable cause for failure to file and failure to pay for 90 days after it received a determination letter from the IRS stating that the organization is a private foundation or that it cannot reasonably be expected to be a public charity. (This relief does not apply to returns or schedules that would have been due whether or not it was a private foundation (for example Form 990-T). A copy of the redetermination letter must be attached to the return. Clearly shows it exercised normal care and prudence, but was unable to file the return timely due to little continuity or understanding of duties due to frequent office changes or Has no prior history of late filing and claims ignorance of the law (new organizations or those not previously required to file).

# Electronically Filed Returns

3.12.12.10.8 (01-01-2024) Electronically Filed Returns Beginning with tax period 2021 and subsequent, Form 990 , Form 990-PF , Form 990-T , and Form 990-EZ must be filed electronically through the Modernized e-File (MeF). Form 8871, Form 8872 and Form 990-N must be filed electronically. Forms filed electronically are corrected in ERS using the same procedures as a manually transcribed document. Electronically filed Forms 990, 990-EZ, 990-N and Form 1120-POL can be identified by File Location Code 93 or 92. They also have unique program codes: 13310 - Form 990 (2007 and prior) 13320 - Form 990-EZ (2007 and prior) 13380 - Form 990 (2008 and subsequent) 13390 - Form 990-EZ (2008 and subsequent) 13350 - Form 990-N 13370 - Form 1120-POL

# Electronically Filed Rejected Returns

3.12.12.10.8.1 (01-01-2024) Electronically Filed Rejected Returns If an organization attempts to file a return electronically and is unable to do so, the electronic return originator (ERO) will receive notification from the IRS that the return was not accepted for processing. The ERO is required to inform the filer of the reject within 24 hours, provide the filer with an explanation of why the return was not accepted through the electronic system, and inform them they must file a paper return. A paper return received after the return due date will be considered timely filed if the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically and the paper return is received within 10 days of the notice of rejection. The received date will be the return due date if (1) above applies.

# Field Length Errors (Overfilled Fields)

3.12.12.10.9 (01-01-2023) Field Length Errors (Overfilled Fields) An invalid condition could exist if a Field does not have enough positions. Correction Procedures: SSPND 351 or enter Action Code (AC) "3" (paper register) as applicable to reject the return. Rejects will contact the EO ERS/Reject Program Analyst by e-mail or OCS and send a screen print of the page of the return when possible. The issue will be responded to within 48 hours of contact.

# Manual Refunds

3.12.12.10.10 (01-01-2024) Manual Refunds Document Perfection is responsible for identifying refunds and for initiating requests for manual refund that are not identified by existing error processing. Expeditious processing for refund returns is critical if the 45-day period is about to expire. Action Code (AC) 341 (ERS returns) or CCC "U" (paper register returns) must be edited by Document Perfection to show that a manual refund is needed. If these conditions are not identified in Document Perfection, Error Resolutions must follow the criteria below: No. If Then ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ SSPND 341 (ERS) or Action Code (AC) "3" (paper register) as applicable. Rejects will follow procedures in IRM 3.12.38.5.6, for issuing a manual refund. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ SSPND 341 (ERS) or Action Code (AC) "3" (paper register) as applicable. Rejects will use the following procedures IRM 3.12.38 - Issuing a manual refund. IRM 3.17.79 - Accounting refund transactions. IRM 3.17.79 - Monitoring erroneous refunds 21.4.4 - Manual Refunds 21.4.5 - Erroneous Refunds

# Form 1128 - Change in Accounting Period

3.12.12.10.11 (01-01-2023) Form 1128 - Change in Accounting Period If Form 1128, Application To Adopt, Change, or Retain a Tax Year, is found attached to a return during processing, the return will be routed to Rejects for research. Rejects will research the entity module to determine if the FYM change requested by the Form 1128 has been made: No. If Then 1. the FYM change has been made (TC 053), continue processing the return 2. the FYM change has not been made (TC 055), suspend or reject to Entity as applicable.

# General Correction Procedures

3.12.12.11 (01-01-2023) General Correction Procedures This covers Form 990 and Form 990-EZ (2008 and subsequent revision), Form 990/990-EZ (2007 and prior revision), Form 990-PF, Form 1120-POL, Form 990-T, Form 5227, Form 8871 and Form 8872. Records will be placed into Error Resolution or Rejects inventories for correction. Once you access a record and it displays on the screen you must resolve the error by either: Fully correcting the record Placing the record in suspense until additional information is received, or Rejecting the record from pipeline processing. Corrections will include correcting errors in editing, transcription or taxpayer errors. In the header portion of each record, the error screen displays will show: Document Locator Number (DLN), Employer Identification number (EIN), and Name Control or Check Digit Before making corrections to the Error Screen displays, verify that the DLN of the display matches the DLN of the document. If it is determined that a mixed data situation exists, stop processing and give the block of work to your manager. Management will determine if the mixed data can be corrected via the terminal screen display, or will take action to have the block deleted and re-input. When making corrections to the Screen Display, be sure money amounts within a section have been transcribed in dollar only, or in dollar and cents according to the requirements shown in the instructions for each section. Before assigning a TPNC, check for any schedules or attachments the filer may have used in arriving at the amount in the Field in error.

# Action Code 001

3.12.12.11.1 (01-01-2023) Action Code 001 Action Code (AC) 001 will be computer-generated when the BOB Resolution Function has added a missing document by only inputting the TIN and the Name Control for the missing document: All data must be entered. GTSEC all sections and Enter all necessary data.

# Clear Fields - C and 000

3.12.12.11.2 (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 includes a clear Field, labeled "CL" to indicate the possible need of a Clear Field. Command Code CRECT is used to enter the "C" . 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 (AC) after corrections for the Action Code (AC) have been completed. 000 is also used as a Clear Field when deleting Action Codes. It will only be used for erroneous Action Codes when you have determined there is no reason to suspend the record ("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 that were assigned to a record that was not completely worked. Error Codes (including the ones that may require a "C" Clear Field) are numbered consecutively in order for correcting.

# Action Code Error Priority I

3.12.12.12 (01-01-2023) Action Code Error Priority I All records assigned an incorrect Action Code (AC) will be displayed as a Priority 1 error. These errors and the correction procedures are explained in this subsection: If the Action Code (AC) is valid (except 001), it will be placed in the Reject inventory. If the Action Code (AC) is invalid or is 001, it will be placed in the error inventory.

# Section Errors Priority II

3.12.12.13 (01-01-2023) Section Errors Priority II There are two types of Priority II Errors: ISRP and TERMINUS Errors. These errors and correction procedures are explained in this subsection.

# ISRP Errors

3.12.12.13.1 (01-01-2026) ISRP Errors An ISRP error is an error detected by the Integrated Submission & Remittance Processing 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, Key Verifier changed 4 or more digits of a TIN, 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 out of sequence by ISRP. The computer program will drop all duplicate sections and display on the error register the first one encountered. When displayed, ISRP errors will display all input Fields of the section in error, except for the Remittance in Section 01. Transcribed data will be present. Computer-generated data will not be present. Correction Procedures: Check all Fields of the section and verify that Fields are entered as coded. If no correction is needed, or once the section is correct, drop to the bottom of the screen and transmit. If the section needs to be deleted, enter Command Code DLSEC with the section number.

# Terminus Error

3.12.12.13.2 (01-01-2026) Terminus Error 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 or Remittance Field for Section 01 will not be present. Correction Procedures: All Fields present for the section must be examined and the necessary correction(s) made to all the Fields. If the section needs to be deleted, use Command Code DLSEC to delete the section. If no corrections are needed, drop to the bottom of the screen and transmit.

# Field Errors Priority III

3.12.12.14 (01-01-2023) Field Errors Priority III Definition: Any Field that does not meet the requirements for that Field will be shown as a Priority III Error. Some reasons for this type of error are: 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

# Priority III Error Display Order

3.12.12.14.1 (01-01-2023) Priority III Error Display Order All Fields with a Priority III Error will be displayed in the order encountered in the record. This chapter lists the Fields, errors and correction procedures for Priority III Errors for Form 990, Form 990-EZ, Form 990-N, Form 990-PF, Form 1120-POL, Form 990-T, Form 5227, Form 8871, and Form 8872. Unless otherwise stated the Fields are valid for Forms 990, 990-EZ, 990-N, 990-PF, 1120-POL, 990-T, 5227 and Forms 8871/8872.

# Taxpayer Notice Codes (TPNC)

3.12.12.15 (01-01-2024) Taxpayer Notice Codes (TPNC) Use this code when a math error is present involving the tax liability or tax due/overpayment. Enter it on the terminal screen following the literal "NC" . You must also enter the TPNC on the upper left corner of the return. Enter the TPNC after determining that no corrections to the record are needed. The presence of a TPNC indicates to the computer that no other corrections to the screen display will be made. Whenever you assign a TPNC, a working trail showing the changes made must also be entered on the return at the point of error and on the Total Tax line. Each math error has certain TPNCs that are valid to clear the math error. The TPNC assigned to the error and entered in the "NC" Field must be valid for that Error Code. If an invalid code is assigned, the error will be displayed again. Each math error display requires a correction to a Field or the entry of a TPNC. The transmission of a TPNC must not be accompanied by any other correction. A TPNC assigned to a math error is displayed on subsequent displays for the record. The Field is used for display purposes only and is not correctable. A return can have a total of three TPNCs. If more than three codes need to be assigned, use TPNC 90 and list the error(s) for Notice Review to type and send to the taxpayer. For more information on TPNC Literals see TPNC 90 Literals TPNC 90 is actually a fill-in and is used when no other TPNC fully explains the correction(s) made or when more than three notice codes are necessary. Write an explanation exactly as it will appear on the notice and attach it to the face of the return. Notice Review will type the math error explanation on the notice before mailing to the taxpayer. TPNC 90 can be used in conjunction with other notice codes. Once a code is transmitted to the record, it can be changed in the following manner: Records cleared from the terminal—If errors remain after transmitting the TPNC, you can create an error with a higher priority. This deletes all "C" Clear Fields and notice codes already assigned a lower priority error from the record. TPNCs are deleted from the header display. Beginning with the high Priority IV error created, all subsequent errors are displayed for resolution even though they were displayed previously. A correction you make erases an error code you previously cleared with a TPNC or "C" . In this case, the "C" or TPNC and all subsequent error codes are displayed. The TPNC(s) for this error and subsequent error codes are deleted from the header display. Records that were worked will be reworked using Command Code GTRECW. See IRM 3.12.38, BMF ERS General Information, for further details. All TPNCs are erased when a record is suspended with Command Code SSPND. Unfinished records from the previous day will contain none of the TPNCs that were assigned to the records. See below for valid TPNCs. Exhibit 3.12.12-11 - Form 990-PF Exhibit 3.12.12-12 - Form 1120-POL Exhibit 3.12.12-13 - Form 990-T Exhibit 3.12.12-14 - Form 4720

# Error Codes - Form 990, Form 990-T, and Form 990-EZ

3.12.12.16 (01-01-2026) Error Codes - Form 990, Form 990-T, and Form 990-EZ Common Error Codes, invalid conditions, and correction procedures for Form 990, Form 990-T, and Form 990-EZ.

# Error Code 001

3.12.12.16.1 (01-01-2026) Error Code 001 Error Code 001 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01RCD Received Date 4. 01RDD> Return Due Date (Generated) Error Code 001 will generate when any of the following conditions is present: Invalid Conditions: If CCC "G" is not present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date or Received Date (whichever is later) and CCC "W" is not present. If CCC "G" is present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date and CCC "W" is not present. On any return, the process date is fewer than two years after the Return Due Date and CCC "W" is present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Do not send the following returns to Statute Control for clearance if return is TY 2023 and prior see IRM 3.12.38.2.7.1(3). Instead, enter "W" in Field 01CCC and on the return and continue processing any return secured by Compliance (i.e., 6020(b)) any return with a TC 59X any return that is a Substitute for Return (SFR) prepared by Examination. No. If Then 1. Field 01RCD is blank, Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present. Determine the Received Date using the following priority: Stamped or hand written Received Date on the return. Service Center Automated Mail Processing System (SCAMPS) digital date Earliest legible postmark date of the U.S. Post Office or a Private Delivery Service. Field Examiner or other IRS officials' signature date. Signature date, if within the current year (unless other information indicates signature date is invalid). DLN Julian Date minus 10 days. 2. CCC "W" was entered incorrectly, delete CCC "W" from Field 01CCC. 3. the return has a stamp that indicates a previous clearance by Statute Control within the last ninety days, enter CCC "W" in Field 01CCC and on the return. Note: Do not send the return to Statute Control if return is TY 2023 and prior see IRM 3.12.38.2.7.1(3) 4. the return is not stamped by Statute Control within the last ninety days, SSPND 310. Prepare Form 4227 to route to Statute Control. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information. Rejects Correction Procedures: When Statute Control returns the cleared document, enter CCC "W" in Field 01CCC and continue processing. If the case has not been cleared, reject the record to Statue Control. Void the record using SSPND 640.

# Error Code 002

3.12.12.16.2 (01-01-2026) Error Code 002 Error Code 002 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01NC Name Control/Check Digit 3. >>>> Name Control Underprint 4. 01EIN Employer Identification Number 5. 01TXP Tax Period 6. 02CON In Care of Name 7. 02FAD Foreign Address 8. 02ADD Street Address 9. 02CTY City 10. 02ST State 11. 02ZIP ZIP Code Invalid Conditions: Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF). Correction Procedures: Before taking any additional research steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the remainder of the correction procedures. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen. 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. No. If Then 1. the Name Control on the return or attachment matches the Name Control on INOLES, bring up the Underprint. 2. the Name on INOLES is different from the Name on the return or attachment, research using IAT Name Search. If IAT is unavailable research NAMEB/NAMEE for a new EIN. If a new EIN is found overlay the Field 01EIN with the new EIN. If a new EIN is located, verify the Name Control using CC INOLES. No. If Then 1. 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: Do not send Letter 3875-C if: Three digits or fewer of the EIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format. 2. multiple EINs are located, SSPND 320 to Entity Control. Prepare Form 4227 with the notation MULTIPLE EINS. 3. INOLES indicates a "Merge To" (MT) EIN, research the "MT" EIN on INOLES. 4. the "MT" EIN matches the entity on the return or attachments, enter the "MT" EIN in Field 01EIN. 5. the "MT" EIN does not match the entity on the return or attachments, SSPND 320 to 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 new name. No. If Then 1. the Name on ENMOD agrees with the Name on the return, enter "C" in the Clear Code Field. 2. 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 Entity. Attach Form 4227 with the notation NO RECORD. If the Name change has not been made, research ENMOD for a pending TC 013. No. If Then 1. a pending TC 013 is present, enter "C" in the Clear Code Field. 2. a pending TC 013 is not present, SSPND 320 to route to Entity. Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

# Error Code 003 - Form 990, Form 990-EZ, and Form 990-PF

3.12.12.16.3 (01-01-2026) Error Code 003 - Form 990, Form 990-EZ, and Form 990-PF This applies to Form 990, Form 990-EZ (2008 and subsequent Revision); Forms 990/990-EZ (2007 and prior revision) and (2007 and prior revision) and Form 990-PF. Error Code 003 displayed Fields are: No. Field Explanation 1. 01NC Name Control/Check Digit 2. 01EIN Employer Identification Number Error Code 003 will generate when any of the following conditions is present:. Invalid Conditions: The Check Digit is present but is not valid for the EIN. The letters, "E" , "G" , or "M" are present in Field 01NC. The first two positions of the Field are not blank and the last position is not alphabetic. 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. No. If Then 1. 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. 2. the EIN on the return is not legible, research using IAT Name Search. If IAT is unavailable research NAMEB/NAMEE for a new EIN. Compare the EIN from NAMEB/NAMEE to the EIN on the return. No. If Then 1. the EIN on the return matches the EIN on NAMEB/NAMEE, enter Name Control from NAMEB/NAMEE in Field 01NC. 2. research indicates a different EIN, verify the EIN and name on INOLES. 3. name on INOLES matches the name on the return, Overlay Field 01EIN with the EIN from INOLES. Issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return. Note: Do not send Letter 3875-C if: Three digits or fewer of the EIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or A SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format. 4. unable to locate an EIN or more than one EIN is located, SSPND 320 to Entity. Prepare Form 4227 with notation "NO RECORD OF EIN" or "MULTIPLE EINs" . If IAT and IDRS Research Command Codes are unavailable, SSPND 351.

# Error Code 003 - Form 1120-POL, Form 990-T, and Form 5227

3.12.12.16.4 (01-01-2026) Error Code 003 - Form 1120-POL, Form 990-T, and Form 5227 Error Code 003 displayed Fields are: No. Field Explanation 1. 01NC Name Control/Check Digit 2. 01EIN Employer Identification Number 3. 01CCC Computer Condition Code Error Code 003 will generate when any of the following conditions is present: Invalid Conditions: The Check Digit is present but is not valid for the EIN. The letters, "E" , "G" , or "M" are present in Field 01NC. The first two positions of the Field are not blank and the last position is not alphabetic 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. No. If Then 1. 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. 2. the EIN on the return is not legible, research NAMEB/NAMEE for correct EIN. Compare the EIN from NAMEB/NAMEE to the EIN on the return. No. If Then 1. the EIN on the return matches the EIN on NAMEB/NAMEE, enter Name Control from NAMEB/NAMEE in Field 01NC. 2. research indicates a different EIN, verify the EIN and name on INOLES. 3. name on INOLES matches the name on the return, Overlay Field 01EIN with the EIN from INOLES. Issue Letter 3875-C as a non-suspense letter to the address on the return unless there is another correspondence issue. Continue processing the return. Note: Do not send Letter 3875-C if: Three digits or fewer of the EIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format. 4. unable to locate an EIN or more than one EIN is located, SSPND 320 to Entity. Prepare Form 4227 with notation "NO RECORD OF EIN" or "MULTIPLE EINs" . If IAT and IDRS Research Command Codes are unavailable, SSPND 351.

# Error Code 004 - Form 990, 990-EZ, 990-PF

3.12.12.16.5 (01-01-2026) Error Code 004 - Form 990, 990-EZ, 990-PF This applies to Form 990 and Form 990-EZ (2008 and subsequent Revision), Form 990/990-EZ (2007 and prior revision) and Form 990-PF Error Code 004 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01NC Name Control/Check Digit 3. >>>> Name Control Underprint 4. 01EIN Employer Identification Number Invalid Conditions: Error Code 004 will generate when any of the following conditions are present: The EIN was not present at the master file (NAP). The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank underprint in Field 01NC. Correction Procedures: Before taking any additional research steps to resolve Error Code 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the Name Control/EIN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the On-Line Entity (OLE) indicators as appropriate upon transmitting the ERS screen. 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. No. If Then 1. the Name control on the return or attachment matches the Name control on INOLES, bring up the underprint. 2. 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. No. If Then 1. the Name on INOLES agrees with the Name on the return or attachment, Prepare Form 4227 with notation "NO RECORD OF EIN" or "MULTIPLE EINs" . Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return. Do not send Letter 3875C if: Three digits or fewer of the EIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format. 2. multiple EINs are located, SSPND 320 to Entity Control. Prepare Form 4227 with the notation "MULTIPLE EINS" . 3. INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES. 4. the "MT" EIN matches the entity on the return or attachments, Enter the "MT" EIN in Field 01EIN. 5. the "MT" EIN does not match the entity on the return or attachments, SSPND 320 to 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 new name. No. If Then 1. the Name on ENMOD agrees with the Name on the return, enter "C" in the Clear Code Field. 2. 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 Entity. Attach Form 4227 with the notation "NO RECORD" . If the Name change has not been made, research ENMOD for a pending TC 013. No. If Then 1. a pending TC 013 is present, enter "C" in the Clear Code Field. 2. a pending TC 013 is not present, SSPND 320 to route to Entity. Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

# Error Code 004 - Form 1120-POL, Form 990-T, and Form 5227

3.12.12.16.6 (01-01-2026) Error Code 004 - Form 1120-POL, Form 990-T, and Form 5227 This applies to Form 1120-POL, Form 990-T and Form 5227. Error Code 004 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01NC Name Control/Check Digit 3. >>>> Name Control Underprint 4. 01EIN Employer Identification Number 5. 01CCC Computer Condition Code Invalid Conditions: The EIN was not present at the master file (NAP). The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank underprint in Field 01NC. Correction procedures: Before taking any additional research steps to resolve Error Code 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the Name Control/EIN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators (On-Line Entity) as appropriate upon transmitting the ERS screen 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. No. If Then 1. the Name Control on the return or attachment matches the Name Control on INOLES, bring up the Underprint. 2. 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. No. If Then 1. 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 3875C as a non-suspense letter to the address on the return unless there is another correspondence issue. Note: Do not send Letter 3875C if: Three digits or fewer of the EIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format. 2. multiple EINs are located, SSPND 320 to Entity Control. Prepare Form 4227 with the notation "MULTIPLE EINS" . 3. INOLES indicates a "Merge To" (MT) EIN, research the "MT" EIN on INOLES. 4. the "MT" EIN matches the entity on the return or attachments, enter the "MT" EIN in Field 01EIN. 5. the "MT" EIN does not match the entity on the return or attachments, SSPND 320 to 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. No. If Then 1. the Name on ENMOD or INOLES agrees with the Name on the return or attachment, enter "C" in the Clear Code Field. 2. 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 Entity. Attach Form 4227 with the notation "NO RECORD" . If the Name change has not been made, research ENMOD for a pending TC 013. No. If Then 1. a pending TC 013 is present, Enter "C" in the Clear Code Field. 2. a pending TC 013 is not present, SSPND 320 to route to Entity. Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

# Error Code 007

3.12.12.16.7 (01-01-2026) Error Code 007 This applies to Form 990, Form 990-EZ (2008 and subsequent Revision), Form 990/990-EZ (2007 and prior revision), Form 990-PF, Form 8871 and Form 8872 Error Code 007 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01CCC Computer Condition Code Invalid Conditions Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period. Correction Procedures: Remember we will no longer correspond with the filer for information under Form 990 or Form 990-EZ (2008 and subsequent Revision), Form 990/990-EZ (2007 and prior revision), Form 990-PF, and Form 8871 and Form 8872. Substitute correspondence with sending the return back to the filer. Correct all misplaced entries, coding or transcription errors. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information. No. If Then 1. received date stamp is invalid (i.e., 20240315 in lieu of 20250315), change the received date to the current year and enter in Field 01RCD. 2. 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. 3. the return is not an early filed Final return and the Tax Period ending is fewer than four months after the Received Date, SSPND 480 Prepare Form 4227 with the notation "EARLY FILED" . Change the Received Date to one day after the Tax Period Ending Date. 4. the return is not an early filed Final return and the Tax Period ending date has already passed, change the Received Date to one day after the Tax Period Ending Date. 5. the return is not an early filed Final return and the Tax Period ending is more than four months after the Received Date, send the return back to the filer for clarification of the tax period. SSPND 640.

# Error Code 007 - Form 1120-POL and Form 5227

3.12.12.16.8 (01-01-2026) Error Code 007 - Form 1120-POL and Form 5227 This applies to Form 1120-POL and Form 5227 Error Code 007 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01CCC Computer Condition Code Invalid Conditions: Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period. Correction Procedures: Correct all misplaced entries, coding or transcription errors. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information. No. If Then 1. received date stamp is invalid (i.e., 20240315 in lieu of 20250315), change the received date to the current year and enter in Field 01RCD. 2. the return is an early filed Final return and The Tax Period ending is fewer than four months after the Received Date, SSPND 480 Prepare Form 4227 with the notation "EARLY FILED" . Change the Received Date to one day after the Tax Period Ending Date. 3. the return is not an early filed Final return and the Tax Period ending date has already passed, change the Received Date to one day after the Tax Period Ending Date. 4. the return is not an early filed Final return, Correspond for clarification of the tax period. SSPND 640.

# Error Code 008

3.12.12.16.9 (01-01-2026) Error Code 008 Error Code 008 Displayed Fields are: No. Field Explanation 1. 01NC Name Control 2. 01EIN EIN 3. 01TXP Tax Period 4. 01RCD Received Date 5. 01CCC Computer Condition Code 6. 01TXB Tax Period Beginning 7. 01CBI Tax Preparer Checkbox Indicator 8. 01CRD Correspondence Received Date 9. 01PSN Tax Preparer PTIN 10. 01PEN Tax Preparer EIN Invalid Conditions: Tax Period beginning date is later than tax period end date (e.g., if tax period is 202505, and tax period beginning is 6/1/2025 or later). If CCC "Y" is present and Field 01TXB is blank. If CCC "F" is present and Field 01TXB is blank. Correction Procedures: Correct any transcription errors. Determine the correct tax period beginning date and enter it in Field 01TXB. If CCC "Y" or "F" are present enter the correct date in Field 01TXB.

# Error Code 011

3.12.12.16.10 (01-01-2026) Error Code 011 Error Code 011 displayed Fields are: No. Field Explanation 1. RMIT> Remittance 2. 01RCD Received Date 3. 01CCC Computer Condition Code SECTION 06 NOT PRESENT. Correction Procedures: Compare the displayed Fields with the return. No. If Then 1. data is present on the return for Section 06 Fields, use CC GTSEC 06 and enter the appropriate data in Section 06. 2. the return is amended, enter CCC "G" . 3. the return is not amended, no data is present on the return for Section 06 Fields, and you are unable to determine from the return or attachments where to apply the remittance amount, enter "1" in Field 0605.

# Error Code 014

3.12.12.16.11 (01-01-2026) Error Code 014 Error Code 014 displayed Fields are: No. Field Explanation 1. 02CON In Care of Name 2. 02FAD Foreign Address 3. 02ADD Street Address 4. 02CTY City 5. 02ST State 6. 02ZIP ZIP Code Invalid Conditions: Section 02 is invalid if all entries are not present as follows: 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. Correction Procedures: Correct any coding or transcription errors. The data entered cannot exceed the maximum number of character spaces for each Field. See Document 7475 for standard abbreviations. If a Major City Code is present and no street address is available, research INOLE for a valid street address, if none is available delete the Section. If the Major City Code is correct and the state is present, delete Field 02ST. If the address cannot be corrected from the information on the return, DLSEC 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

# Error Code 015 - Form 990, Form 990-EZ and Form 990-PF

3.12.12.16.12 (01-01-2026) Error Code 015 - Form 990, Form 990-EZ and Form 990-PF This applies to Form 990, Form 990-EZ (2008 and subsequent Revision), Form 990/990-EZ (2007 and prior revision) and Form 990-PF. Error Code 015 displayed Fields are: No. Field Explanation 1. 02CON In Care of Name 2. 02FAD Foreign Address 3. 02ADD Street Address 4. 02CTY City 5. 02ST State 6. 02ZIP ZIP Code Invalid Conditions: Error Code 015 will generate when any of the following conditions is present: The State Field has an entry other than "." (period) or "space" when a foreign address is present. The Zip Code Field has an entry when a foreign address is present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Compare displayed Fields with the return. If incorrect, overlay the screen with the correct information. No. If Then 1. a foreign address is present in Field 02FAD, Field 02ST must contain"." or "space" . Delete Field 05ZIP, if present. 2. a foreign address is not present in Field 02FAD, check return for foreign address. 3. a foreign address is present on the return, Enter the foreign address in Field 05FAD Note: If additional space is required, continue entering the address in Field 02ADD Field 02CTY must contain the appropriate foreign country code. See Exhibit 3.12.12-21. Field 02ST must contain"." or "space" . 4. a foreign address is not present on the return, Verify the address on the return is not a foreign address. SSPND 610 Renumber return with domestic DLN. If the address is foreign and the DLN is domestic, cancel the Rejects so the DLN can be renumbered as a foreign address.

# Error Code 015 - Form 8871 and Form 8872

3.12.12.16.13 (01-01-2026) Error Code 015 - Form 8871 and Form 8872 This applies to Form 8871 and Form 8872. Error Code 015 displayed Fields are: No. Field Explanation 1. 02FAD Foreign Address 2. 02ADD Street Address 3. 02CTY City 4. 02ST State 5. 02ZIP ZIP Code Invalid Conditions: Error Code 015 will generate when any of the following conditions is present: The State Field has an entry other than "." or "space" when a foreign address is present. The Zip Code Field has an entry when a foreign address is present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Compare displayed Fields with the return. If incorrect, overlay the screen with the correct information. No. If Then 1. a foreign address is present in Field 02FAD, Field 02ST must contain "." or "space" . Delete Field 02ZIP, if present. 2. a foreign address is not present in Field 02FAD, check return for foreign address. 3. a foreign address is 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. See Exhibit 3.12.12-21 Field 02ST must contain "." or "space" 4. a foreign address is not present on the return, Verify the address on the return is not a foreign address. SSPND 610 Renumber return with domestic DLN. If the address is foreign and the DLN is domestic, cancel the Rejects so the DLN can be renumbered as a foreign address.

# Error Code 016 - Form 990, Form 990-EZ and Form 990-PF

3.12.12.16.14 (01-01-2026) Error Code 016 - Form 990, Form 990-EZ and Form 990-PF This applies to Form 990 and Form 990-EZ (2008 and subsequent Revision), Form 990/990-EZ (2007 and prior revision) and Form 990-PF. Error Code 016 displayed Fields are: No. Field Explanation 1. 02CON In Care of Name 2. 02FAD Foreign Address 3. 02ADD Street Address 4. 02CTY City 5. 02ST State 6. 02ZIP ZIP Code Invalid Conditions: The ZIP Code is inconsistent with the Major City Code or State Code. Correction Procedures: Correct any coding or transcription errors. The data entered cannot exceed the maximum number of character spaces for each Field. See Document 7475 for standard abbreviations. 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 only the first three digits of the ZIP Code can be determined, 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" .

# Error Code 016 - Form 1120-POL, Form 990-T, Form 5227, Form 8871 and Form 8872

3.12.12.16.15 (01-01-2026) Error Code 016 - Form 1120-POL, Form 990-T, Form 5227, Form 8871 and Form 8872 This applies to Form 1120-POL, Form 990-T, Form 5227, Form 8871 and Form 8872. Error Code 016 displayed Fields are: No. Field Explanation 1. 02FAD Foreign Address 2. 02ADD Street Address 3. 02CTY City 4. 02ST State 5. 02ZIP ZIP Code Invalid Conditions: The ZIP Code is inconsistent with the Major City Code or State Code. Correction Procedures: Correct any coding or transcription errors. The data entered cannot exceed the maximum number of character spaces for each Field. See Document 7475 for standard abbreviations. 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 only the first three digits of the ZIP Code can be determined, 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" .

# Error Code 026

3.12.12.16.16 (01-01-2026) Error Code 026 Error Code 026 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01EIN Employer Identification Number 3. 01TXP Tax Period 4. >>>> Tax Period Computer 5. 01CCC Computer Condition Code 6. 01ADC Audit Code Invalid Conditions: The Tax Period does not agree with the month on the Entity Index File and CCC "F" or "Y" are not present. Correction Procedures: Before taking any additional research steps to resolve Error Code 026, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Accounting Period have posted to the NAP. If Error Code 026 reappears, continue with the remainder of the correction procedures. Note: If Form 1128 is attached, see IRM 3.12.12.10.11. Refer to Exhibit 3.12.12-1 and/or Exhibit 3.12.12-3, for Error Correction procedures. Refer to Field 01CCC instructions in IRM 3.12.12.18.4 for Final return procedures. Correct any coding or transcription errors. Rejects Correction Procedures: Refer to Exhibit 3.12.12-1 and/or Exhibit 3.12.12-4, Rejects procedures.

# Error Code 030

3.12.12.16.17 (01-01-2026) Error Code 030 Error Code 030 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01PIC Penalty Interest Code 4. 01RDD> Return Due Date (Generated) Invalid Conditions: If Field 01PIC is "1" and the Field 01RCD is before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any transcription errors. Delete the Penalty and Interest Code Field if: There is precomputed penalty and/or interest on the return and Field 01RCD is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date. Delete the Penalty and Interest Code Field if: There is no precomputed penalty and/or interest on the return or Field 01RCD is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 034

3.12.12.16.18 (01-01-2026) Error Code 034 Error Code 034 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01TXP Tax Period 3. 01RCD Received Date 4. 01COR Correspondence Indicator 5. 01CRD Correspondence Received Date 6. 01IRI IRI Code 7. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01CRD is earlier than Field 01RCD. Field 01CRD is later than the processing date. Correction Procedures: Correct any coding or transcription errors. A CRD will be determined from the date the complete reply was received in the processing center. Refer to the return for the CRD. It is edited on the Edit Sheet, Line 5. This can be verified by checking the stamped Received Date on the correspondence attached to return. If more than one Correspondence Received Date is present, use the earliest date. If return is a Form 1120-POL or Form 5227 and "No Reply or an incomplete reply is received" , enter CCC "3" in Field 01CCC and delete Field 01CRD.

# Error Code 062

3.12.12.16.19 (01-01-2026) Error Code 062 Error Code 062 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01CCC Computer Condition Code 3. 05LIH Form 8586, Low Income Housing Credit 4. 0646B Recapture Low Income Housing Credit SECTION 05 OR 06 NOT PRESENT. Invalid Conditions Field 01CCC "9" is present and Field 05LIH, Low Income Housing Credit Form 8586, or Field 0646B, Recapture Low Income Housing Credit, is blank. Field 05LIH or Field 0646B are present and CCC "9" are not present. Correction Procedures: Correct any coding or transcription errors. If Form 8586 is present and the filer has claimed a credit on Line 5 of Form 8586, allow that part of the credit. Enter the allowable portion of the credit in Field 05LIH if no credit is claimed on Line 4. If an amount is on Line 4, all of the following must be present: Form 8609, Low-Income Housing Credit Allocation and Certification Schedule A (Form 8609) An entry on Schedule A, Line C (BIN), and Line 3 (qualifying basis) Signatures in both Parts I and II of Form 8586 No. If Then 1. any of the required items are missing, correspond if credit is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 2. the filer does not provide the missing information, deny the unsupported portion of the credit and re-compute the allowable portion of the credit on Line 4, AND add Lines 4 and 5 and enter the amount in Field 05LIH. 3. the recapture of Low-Income Housing (LIH) Credit is present and one Form 8611 is attached, enter the recapture amount in Field 0646B. 4. recapture of LIH Credit is present and multiple Forms 8611 are attached, add all of the recapture amounts together and enter in Field 0646B. 5. Form 8586 with entry on Line 4, Form 8611 is not attached, or Form 8693, Form 8609, Schedule A (8609) are attached, enter "C" in the Clear Field. 6. no LIH forms are attached or the only LIH form is Form 8586 with no entries on Lines 1 through 4, delete CCC "9" from Field 01CCC.

# Error Code 065

3.12.12.16.20 (01-01-2026) Error Code 065 Error Code 065 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 07CRE Credit Elect Invalid Conditions: Field 07CRE, Credit Elect, and Field 01CCC "F" are present. Correction Procedures: Correct any coding or transcription errors. If the return is not final, delete CCC "F." If the return is final , delete the entry in Field 07CRE.

# Error Code 073

3.12.12.16.21 (01-01-2026) Error Code 073 Error Code 073 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Codes 2. 01COR Correspondence Indicator 3. 01CRD Correspondence Received Date 4. 01IRI IRI Code Invalid Conditions Field 01CCC is "3" and Field 01CRD is present. Correction Procedures: Correct any coding and transcription errors. Determine if the return is a "no reply" . If so, delete Field 01CRD. If the return is not a "no reply" , delete CCC "3" .

# Form 990 2008 and Subsequent Sections and Fields

3.12.12.17 (01-01-2026) Form 990 2008 and Subsequent Sections and Fields Form 990 contains Sections 01 through 13. Tables with Field designations, maximum Field length, and Field titles are listed before each section.

# Section 01 - Field Descriptions

3.12.12.18 (01-01-2026) Section 01 - Field Descriptions Section 01 contains entity data, processing codes, dates and miscellaneous information. Listed below are the Fields contained in Section 01, Form 990, showing the Field Designator, title, location on the return, and the maximum length: No. Field Field Title Location Max Length 1. RMIT> Remittance Blue/Green Money 11 2. 01NC Name Control/Check Digit Entity Section 4 3. >>>> Name Control Underprint Computer-generated 4 4. 01EIN Employer Identification Number EIN Block 9 5. 01TXP Tax Period Entity Section 6 6. >> Tax Period Underprint Computer-generated 2 7. 01CCC Computer Condition Code Right Portion of Lines 2–7b 10 8. 01RCD Received Date Date Stamp 8 9. 01ORG Organization Code Right of Item K 1 10. 01SS Subsection Right of Item I 2 11. 01NPF Non-PF Reason Code Right margin, Part I 2 12. 01ADC Audit Code Edit Sheet Line 2 1 13. 01GRP Group Return Code Box HB 1 14. 01COR Correspondence Indicator Edit Sheet Line 4 2 15. 01CRD Correspondence Received Date Edit Sheet Line 5 8 16. 01IRI IRI Code Page 2 Top 10 17. 01CAF CAF Indicator Edit Sheet Line 3 1 18. 01DDP Daily Delinquency Penalty Edit Sheet Line 7 6 19. >>>> Daily Delinquency Underprint Computer-generated 6 20. 01SCA Schedule Indicator Code Top of Page 3 20 Alpha Numeric 21. 01SCB Schedule Indicator Code Top of Page 3 10 Alpha Numeric 22. 01PRE Preparation Code Right margin, of Preparer PTIN Line 1 23. 01PSN Preparer PTIN Part II Signature Block 9 24. 01PEN Preparer EIN Part II Signature Block 9 25. 01PTN Preparer Phone Number Part II Signature Block 10 26. 01RPC Return Processing Code N/A 35 Field RMIT> - Remittance Amount. Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This field cannot be changed by Error Resolution.

# Field 01NC - Name Control/Check Digit

3.12.12.18.1 (01-01-2026) Field 01NC - Name Control/Check Digit Field 01NC is the Name Control and Check Digit is the Field. Name Control: This Field is located in the Entity Section of the return. Check Digit: This Field is a four-position Field. There must be blanks in the first two positions and a letter of the alphabet (other than "E" , "G" or "M" ) in the third and fourth positions. Invalid Conditions: 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. Correction Procedures: Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. The name control will be the first four characters of the name as follows: If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word. If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent. If the organization is a political organization or political committee (Section 527), edit the first name of the individual. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows: No. If Then 1. the organization name contains the name of a corporation, apply corporate name control rules above. 2. the organization name contains an individual's name, apply trust name control rules above. Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are: Local, Chapter, or Post - Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name. Habitat for Humanity - Edit "HABI" Little League - Edit "LITT" American Legion - Edit "AMER" AMVETS - Edit "AMER" Boy Scouts of America (NSA) - Edit "BOYS" BPOE - Edit "BENE" FOE - Edit "FRAT" VFW - Edit "VETE" PTA - Edit "PTA" plus the first letter of the name of the state PTO or PTSA - Edit the first four characters of the school Specific trust or estate name control examples are: Estate - Edit the first four characters of the last name of the decedent. Corporate Trust - Edit the first four characters of the Corporation's name. Individual Trust - Edit the first four characters of the last name of the individual. All other trusts - Edit the first four characters of the last name of the trustee or beneficiary. Specific political organization name control examples are: Friends of Jane Doe - Edit "JANE" Committee to Elect John Smith - Edit "JOHN" Citizens for John Doe - Edit "JOHN"

# Field 01EIN - Employer Identification Number (EIN)

3.12.12.18.2 (01-01-2026) Field 01EIN - Employer Identification Number (EIN) Field 01EIN is the Employer Identification Number. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in the EIN Block Invalid Conditions: This Field is invalid if: It is not numeric, It is fewer than nine characters, The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89, It is all "zeros" or all "9s" (nines). Correction Procedures: Check Field 01EIN with the return. Correct any coding or transcription errors. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number. If a correct number cannot be determined: Research using Command Code NAMEB or NAMEE for the correct number. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. 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 EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return. Note: Do not send Letter 3875-C If: Fewer than three digits of the EIN are transposed, different or missing. When CC INOLE indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

# Field 01TXP - Tax Period

3.12.12.18.3 (01-01-2026) Field 01TXP - Tax Period Field 01TXP, Tax Period, is YYYYMM format. Invalid Conditions: This Field is invalid if: It is not numeric Month is not 01-12 It is equal to or later than the Processing Date Tax period is before 197012 for Form 990 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. For non-final returns, if the tax period is more than three months but fewer than one year from the current date, correspond for confirmation of the tax period. If tax period is fewer than four months, SSPND 480. Attach Form 4227 indicating early filed. If the return is a "Final" use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC, if necessary. Change the Tax Period to the month preceding the received date. Edit CCC "F" (Final/Termination) if ALL of the following apply: The return or an attachment is marked "Final" or Termination. There are other indications the organization is out of business, closed, or merged. Part X, Line 16(B) is "0" (zero) or "blank" Part IV, Line 31 is marked "yes" . Not a group return - item H(a)-(b) is no or blank and item H(c) is blank. Edit CCC "F" (Final/Termination) if ALL of the following apply: Note: If the taxpayer is attempting to file a Final/Termination, Form 990 and (a)-(e) are not met, correspond. If the Tax Period is prior to 198901 for Form 990-EZ, SSPND 610. Rejects will convert and process as Form 990. If the Tax Period is prior to 197012 for Form 990, SSPND 620. Attach Form 4227 stating "non-ADP" .

# Field 01CCC - Computer Condition Codes

3.12.12.18.4 (01-01-2026) Field 01CCC - Computer Condition Codes Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the right portion of lines 2-7b, Form 990 for a description of the codes and their uses. Invalid Conditions: This Field is invalid if: The entry is other than blank, "D" , "F" , "G" , "L" , "R" , "T" , "V" , "W" , "Y" , "3" or "7" If CCCs "F" and "Y" are both present, If CCC "7" is present with both CCCs "D" and "R" . Correction Procedures: Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-8 to determine which codes are necessary. If CCCs and "Y" are both present determine if it is a final return. Identify Form 990 returns as "Final" only if ALL of the following apply: The return or an attachment is marked "Final" , or there is other indication the organization is out of business, closed or merged. Total Assets End of Year (Part X, Line 16(B)), Form 990 are "0" (zero) or blank. Part IV, Line 31 is checked "yes" . It is not a group return. Schedule N, Part I is attached. If not attached and it is a final return send the return back to the filer. SSPND 640. Note: This applies for all returns marked "Final" . If the return is not a final return, delete the "F" code. If the return is a final return or is not for a short period, delete the "Y" code. If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs: If CCC "7" is correct delete the "R" and "D" . If CCC "7" is not correct delete CCC "7" . The only CCC codes valid with CCC "G" are CCC "3" and "W" .

# Field 01RCD - Received Date

3.12.12.18.5 (01-01-2026) Field 01RCD - Received Date Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return. 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, Prior to the ADP date of 197012 for Form 990 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. 20110115 in lieu of 20120115), correct accordingly. If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date. Determine the received date in the following priority when 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 whether the document was properly addressed. If the document is properly addressed but the IRS misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used. Service Center Automated Mail Processing System (SCAMPS) digital date The Field Examiner's signature date The signature date The Julian in the DLN, minus 10 days Note: Use signature date only if the signature date is within the current processing year. Caution: The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), regardless of Saturday, Sunday or holiday extension dates.

# Field 01ORG - Organization Code

3.12.12.18.6 (01-01-2026) Field 01ORG - Organization Code Field 01ORG, Organization Code, is transcribed in the blank space of Item K. This Field is used to identify the type of organization filing the return. Invalid Conditions: This Field is invalid if other than "1" , "3" , or "4" . Correction Procedures: Correct any coding or transcription errors. If necessary, refer to the return to determine the correct code. Valid codes are: No. If Return Shows: Code 1. Subsection 01-25, 29, 50, 60, 70, 71, or Item I, 501(c) box is checked, 1 2. Item I is blank, Research for correct code 3. Item I, 4947(a)(1), box is checked, 3 4. IRS Subsection 91, 3 5. the 527 box is checked in Item I of the entity section (SS82), 4 If no boxes are checked on Item I and the return does not have a pre-addressed label, research IDRS for the correct subsection. Code accordingly.

# Field 01SS - Subsection

3.12.12.18.7 (01-01-2026) Field 01SS - Subsection Field 01SS, Subsection, is located in blank space of Item I. Invalid Conditions: This Field is invalid if other than 00, 02 through 20, 22 through 29, 50, 60, 70, 71, 81, 82, or 91. Correction Procedures Refer to Item I on Form 990 to determine the correct code. Correct any coding or transcription errors. If no errors are found, research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 29, 50, 60, 70, 71, 81, 82, or 91. If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust" , enter "28" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" and "V" in Field 01CCC. If unable to determine correct subsection, enter "00" in Field 01SS.

# Field 01NPF - Non-PF Reason Code

3.12.12.18.8 (01-01-2026) Field 01NPF - Non-PF Reason Code Field 01NPF, Non-PF Reason Code, is transcribed from the right margin of Schedule A, Part I. Invalid Conditions: This Field is invalid if other than 01 through 15 or blank. Correction Procedures: Correct any coding or transcription errors. Refer to Schedule A, Part I, to determine the correct code. Valid codes are: No. Subsection Foundation Code NPF Code Box that must be checked 1. 03 10 01 1 2. 03 11 02 2 3. 03 12 03 3 4. 03 12 05 4 5. 03 13 06 5 6. 03 14 04 6 7. 03 15 07 7 8. 03 15 08 8 9. 03 25 16 9 10. 03 16 09 10 11. 03 18 11 11 12. 03 21 (Type I checked) 12 12a 13. 03 22 (Type II checked) 13 12b 14. 03 23 (Type III functionally checked)Type III functionally checked 14 12c 15. 03 24 (Type III non-functionally checked)Type III non-functionally checked 15 12d 16. 50 N/A 03 3 17. 70 N/A 09 9 18. 60, 71, 91 N/A 10 11 Note: If Box 11 is checked, one of the Type Boxes described above must also be checked. Note: If PTA and box 2 are checked and correspondence for Schedule E is needed, research for the correct NPF Code. If the Foundation Code is not 11, change the NPF Code and do not correspond for Schedule E. Use NPF 03 if the organization's name includes "Hospital" , "Clinic" , etc. Use NPF 05 if the organization's name includes "Research" or "Laboratory" , etc.

# Field 01ADC - Audit Code

3.12.12.18.9 (01-01-2026) Field 01ADC - Audit Code Field 01ADC, Audit Code, is located on Line 2 of the edit sheet. Invalid Conditions: This Field is invalid if other than "1" , "2" , "3" , or blank. Correction Procedures: Remember we will no longer correspond with the filer for information. SSPND 640. Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors. Correct codes are: Blank - This Field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply. 1 - Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank. 2 - Schedule A or Non-PF Reason Code is missing. 3 - No reply to FYM mismatch correspondence. Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

# Field 01GRP - Group Return Code

3.12.12.18.10 (01-01-2026) Field 01GRP - Group Return Code Field 01GRP, Group Return Code, is transcribed from the right margin of Page 1, Form 990, next to Box HB. ISRP will transcribe a "1" or "2," which will be converted to a "7" or "8" in GMF processing. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Correct any coding or transcription errors. Refer to the return to determine the correct code. Identify a group return in one of the following ways: Group Return is noted on the return or attachment. Item H(a) of the entity section is "yes" and the Group Exemption (GEN) is written in Item H(c). There is a list of subordinates attached. There is a statement on the return or attachment that all affiliates are included on the group return. Note: If Item H(a) is checked "No" and Item H(b) is checked "Yes" , DO NOT consider the return a group return. Valid Group Return Codes are: Blank - if the return is not for a group. 1 - group return with a list indicating all the affiliates are included, or there is no response to correspondence. 2 - group return with a list indicating only some of the affiliates are included. (Rejects will input FRM49 per (5) below.) Use Group Return Code "2" if there is an attachment or statement indicating that not all affiliates are included on the return, or if GEN #0229 (Line H(c)) is present. Correspondence is required if a list of affiliates isn't present. Once a list of affiliates to be included in the filing is received, Rejects will: Verify the parent's EIN and verify that the parent EIN is on the BMF by using IDRS Command Code INOLES before inputting TC 590. Input Command Code FRM49, TC 590, Closing Code 14, for each of the affiliates covered by the return. Note: Transaction Code 590 with Closing Code 14 requires the parent EIN as part of the transaction.

# Field 01COR - Correspondence Indicator

3.12.12.18.11 (01-01-2026) Field 01COR - Correspondence Indicator Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet. Invalid Conditions: This Field is invalid if other than "11" , "12" , "13" , "14" , "21" , "22" , "23" , "24" or blank. Correction Procedures: Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are: 11 - Reply with all information - Use when the taxpayer responds to our request is complete; all of the information we requested is provided. 12 - Reply with some information - Use when the taxpayer provides some of the information we requested enter CCC "3" . 13 - Reply with no information - Use when the taxpayer responds to our first inquiry, but does not provide the information we requested, enter CCC "3" . 14 - No reply - Use when the taxpayer does not respond to our request. Enter CCC "3" . 21 - Reply with all information - Use when the taxpayer responds to our request for missing IRI items is complete; all of the information we requested is provided. 22 - Reply with some information - Use when the taxpayer provides some of information we requested on missing IRI items, enter CCC "3" and the appropriate entry in Field 01IRI. 23 - Reply with no information - Use when the taxpayer responds on missing IRI items but does not provide the information we requested, enter CCC "3" and the appropriate entry in Field 01IRI. 24 - No reply - Use when the taxpayer does not respond to our request for missing IRI items, enter CCC "3" and the appropriate entry in Field 01IRI.

# Field 01CRD - Correspondence Received Date

3.12.12.18.12 (01-01-2026) Field 01CRD - Correspondence Received Date Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received. Invalid Conditions: This Field is invalid if: It is not numeric or blank, It is not in YYYYMMDD format, It is not in valid century, year, month, day range. Correction Procedures: Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct date.

# Field 01IRI - IRI Code

3.12.12.18.13 (01-01-2026) Field 01IRI - IRI Code Field 01IRI is located on page 2 in the upper right margin. There can be a maximum of five 2-digit codes present for a total of 10 characters. Invalid Conditions: This Field is invalid if other than 2-digit numeric or blank. Correction Procedures: The codes and their meanings are as follows: No. Correspondence Items IRI Code 1. Missing Signature 90 2. Part VII 87 3. Part VIII 88 4. Part IX 89 5. Part X 80 6. Entire or wrong revision of Schedule A 20 7. Sch. A Part I 21 8. Sch. A Part II 22 9. Sch. A Part III 23 10. Sch. B 50 11. Sch. C 51 12. Sch. D Part I 52 13. Sch. E 53 14. Sch. L 54 15. Sch. R 55 16. Sch. J 56 17. Sch. H 57 18. Sch. O 58 19. Audited Financial Statement 59 Correct any coding or transcription errors using the above chart. Check the IRI Codes to ensure the correct codes have been entered. If not, delete the incorrect code(s) and enter the correct codes.

# Field 01CAF - CAF Indicator

3.12.12.18.14 (01-01-2023) Field 01CAF - CAF Indicator Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.

# Field 01DDP - Daily Delinquency Penalty

3.12.12.18.15 (01-01-2026) Field 01DDP - Daily Delinquency Penalty Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet. Field 01DDP Penalty Amounts: The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause. Exception: Churches, their integrated auxiliaries, and conventions or associations of churches are not required to file Filing Requirement Code (FRC 06). Invalid Conditions: This Field is invalid if: It is not numeric, The last digit is other than "0" (zero) and the Tax Period is prior to 198712. Correction Procedures: Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors. If transcribed correctly and penalty was computed by a Field Examiner or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

# Fields 01SCA and SCB - Schedule Indicator Codes

3.12.12.18.16 (01-01-2026) Fields 01SCA and SCB - Schedule Indicator Codes Field 01SCA and SCB Schedule Indicator Codes are transcribed from the top of Page 3. This Field is edited based on the answers to the questions in Part IV. This Field is edited with an alpha/numeric character for each schedule that is attached and not blank. If more than 20 characters are present in Field 01SCA, Field 01SCB will need to be used. This is due to constraints on the ERS Screen display. Invalid Conditions: These Fields are invalid if not alpha, numeric or blank. Note: We no longer accept any substitute schedules. The only exceptions are forms and schedules that are prepared that are exactly like official IRS forms and schedules. Correction Procedures: Remember we will no longer correspond with the filer for information. Substitute correspond with send the return back to the filer. SSPND 640. Refer to the top of Page 3 to determine the correct code(s). Correct any coding or transcription errors. Correct codes are: Blank - If there are no required schedules. A, B, C, D, D1, E, F, G, H, I, J, K, L, M, N, O, or R - must be edited if a complete schedule is attached. Note: Only enter the SIC Code if the Schedule is present. If corresponding for a missing schedule, only enter the SIC Code if a complete schedule is sent in with a reply.

# Field 01PRE - Preparation Indicator

3.12.12.18.17 (01-01-2026) Field 01PRE - Preparation Indicator Field 01PRE, Preparation Indicator, is transcribed from the bottom right margin of the Preparer PTIN box. Invalid Conditions: This Field is invalid if other than "1" or "blank" . Correction Procedures: Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are: Blank - If the signature or name of the preparer is not present. 1 - If the signature, name of the preparer, or firm name is present. Note: A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.

# Field 01PSN - Preparer PTIN

3.12.12.18.18 (01-01-2026) Field 01PSN - Preparer PTIN Field 01PSN, Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return. The entries are any combination of numerics except all zeros or all 9s. The first character may be a P. Invalid Conditions: Field 01PSN is invalid if the first position is other than numeric or "P" . Field 01PSN is invalid if the Field is all "zeros" or all "9s" (nines) or the first position is "P" and the remaining positions are all "zeros" or all "9s" . Field 01PSN is invalid if other than the first position is not numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01PEN - Preparer EIN

3.12.12.18.19 (01-01-2026) Field 01PEN - Preparer EIN Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return. The entries are any combination of numerics except all zeros or all 9s. The first character may be a P. Invalid Conditions: Field 01PEN is invalid if the Field is all "zeros" or all "9s" (nines). Field 01PEN is invalid if it is not all numerics. Correction Procedures Delete the Field. Do not attempt to correct the Field.

# Field 01PTN - Preparer Telephone Number

3.12.12.18.20 (01-01-2026) Field 01PTN - Preparer Telephone Number Field 01PTN, Preparer Telephone Number, is transcribed from Form 990, Part II, Paid Preparer Use Only. Invalid Conditions: This Field is invalid if not 10 digits, all numeric. Correction Procedures: If fewer than 10 digits or unable to determine the correct phone number, Delete Field 01PTN.

# Section 02 - Data Address Fields

3.12.12.19 (01-01-2026) Section 02 - Data Address Fields Section 02 contains address changes and the "in-care-of" name Line. No. If Then 1. the INOLES address is the same as the address on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the Address only. 2. the INOLES address is different from the address on the return, research ENMOD for a pending address change, TC 014. 3. a pending address change is found on ENMOD, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the Address only. 4. no pending address is found on ENMOD, SSPND 320 to Entity Control for address change.

# Section 02 - Field Descriptions

3.12.12.20 (01-01-2026) Section 02 - Field Descriptions Section 02 Fields are located in Form 990 Entity Section. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Max Length 1. 02CON Care of Name 35 2. 02FAD Foreign Address 35 3. 02ADD Street Address 35 4. 02CTY City 22 5. 02ST State 2 6. 02ZIP ZIP Code 12

# Field 02CON - In Care of Name Line

3.12.12.20.1 (01-01-2026) Field 02CON - In Care of Name Line Field 02CON, In Care of Name Line, is located in the Entity Section of the return. Field 02CON has 35 positions and the valid characters are alpha, numeric, "&" (ampersand), "-" (dash), "/" (slash) or "%" (percent). Note: The first character of the "in-care-of" name must be alpha or numeric. Invalid Conditions: This Field is invalid if any of the following conditions exist: The first position is a "%" sign and the second position is not blank. The first character of the "in-care-of" name is not alpha or numeric. Correction Procedures: Check for transcription errors and correct as needed. No. If Then 1. a "%" is in the first position, Verify there is a blank in the second position. If not blank enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 2. a blank is in the first position, Delete blank. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 3. the first character of the "in-care-of" name is not alpha or numeric, Verify "in-care-of" name on return. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 4. two consecutive blanks present between significant characters, Delete any unnecessary blanks in Field 02CON.

# Field 02FAD Foreign Address

3.12.12.20.2 (01-01-2026) Field 02FAD Foreign Address Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded returns. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany. Invalid Conditions: This Field is invalid if any of the following conditions exist: This Field is invalid if any of the following conditions exist: The Field contains other than alpha, numeric or special characters, The first position is blank, Any character follows two consecutive blanks, There are more than 35 characters present for this Field on the return. 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. Correction Procedures: Correct all coding and transcription errors. No. If Then 1. Field 02FAD is present, GETSEC 02. Ensure Field 02CTY contains a foreign country code and Field 02ST contains a"." (period) or "space" . 2. a foreign address is not present on the return, SSPND 610. Renumber return to domestic. If Forms 8822, Change of Address, is attached to the return, compare the name and address information on the Form 8822 to the return. No. If Then 1. the information is the same, take no action and continue processing. 2. the information is different, Detach Form 8822. Route to Entity Control on Form 4227 or follow local procedures. Annotate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822. " Note: The Lead Tax Examiner is required to batch all Form 8822 daily and send them to Entity Control for expedited processing.

# Field 02ADD - Street Address

3.12.12.20.3 (01-01-2026) Field 02ADD - Street Address Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on preaddressed labels when a change has been indicated. Invalid Conditions: This Field is invalid if any of the following conditions exist: The street address is present and the first position is blank, Any character not alphabetic, numeric, blank, "-" (hyphen), or "/" (slash) is present, There are two consecutive blanks followed by valid characters, The first position is not alphabetic or numeric. Correction Procedures: Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If the Field cannot be perfected, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

# Field 02CTY City

3.12.12.20.4 (01-01-2026) Field 02CTY City Field 02CTY, City, is located in the entity section of the return. Major City Code Certain cities within each state are designated Major Cities and are assigned a special code of two alpha characters. The Major City Code represents both the city and state. ISRP will enter the Major City Code as appropriate. It is transcribed with no intervening blanks and no other characters in the City or State Fields. Invalid Conditions: This Field is invalid if: Any character not alphabetic or blank is present, City is present and the first position is blank, City is present and the second and third positions are blank, Any characters follow the first two adjoining blanks, An invalid Major City Code is present, Fewer than three characters are present unless a valid Major City Code is present. Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes. Correction Procedures: Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If unable to correct, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

# Field 02ST - State

3.12.12.20.5 (01-01-2026) Field 02ST - State Field 02ST, State, is located in the entity section of the return. Invalid Conditions: This Field is invalid if it is not contained in the State Code Table in Document 7475 Correction Procedures: Check the Field on the screen against the entry on the return and attachments. Correct any coding or transcription errors. If unable to perfect, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

# Field 02ZIP - ZIP Code

3.12.12.20.6 (01-01-2026) Field 02ZIP - ZIP Code Field 02ZIP is the ZIP Code. It is located in the entity section of the return. Invalid Conditions: This Field is invalid if: Blank. The fourth and fifth position are 00. Correction Procedures: Check the Field on the screen against the entry on the return. Correct any coding or transcription errors. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

# Section 03 - Field Descriptions

3.12.12.21 (01-01-2026) Section 03 - Field Descriptions Section 03 Fields are located Form 990, Part III. Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. 0332 Did Organization Undertake Significant 2 1 2. 0333 Did Organization Cease Conducting 3 1 3. 0334A Exempt Purpose Code 1 4a 5 4. 0334B Exempt Purpose Code 2 4b 5 5. 0334C Exempt Purpose Code 3 4c 5 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors. Note: The Exempt Purpose Codes are not currently being used and will be blank.

# Section 04 - Field Descriptions

3.12.12.22 (01-01-2026) Section 04 - Field Descriptions Section 04 Fields are located Form 990, Part IV. Listed below are the Fields contained in Section 04 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 041 Is Organization 501(c) (3) or 4947(a)(1) 1 1 2. 042 Schedule B Code 2 1 3. 043 Engage in Political Activity 3 1 4. 044 Engage in Lobbying Activity 4 1 5. 045 Subject to Section 6033(e) Notice 5 1 6. 046 Maintain Donor Advised Funds 6 1 7. 047 Receive or Hold Conservation Easements 7 1 8. 048 Maintain Collections 8 1 9. 049 Provide Credit Counseling 9 1 10. 0410 Hold Assets or Endowments 10 1 11. 0411A Land, Buildings and Equipment 11a 1 12. 0411B Investments Other Securities 11b 1 13. 0411C Investments Program Related 11c 1 14. 0411D Other Assets 11d 1 15. 0411E Other Liabilities 11e 1 16. 0411F Separate or Consolidated Financial Statements 11F 1 17. 0412A Separate Independent Audited Financial 12a 1 18. 0412B Consolidated Independent Audited Financial 12b 1 19. 0413 Is the Organization a School 13 1 20. 0414A Maintain an Office 14a 1 21. 0414B Have Aggregate Revenues or Expenses 14b 1 22. 0415 Report more than $5,000 on Part IX, Line 3 for ORGS Outside US 15 1 23. 0416 Report more than $5,000 on Part IX, Line 3 for Individuals Outside US 16 1 24. 0417 Report more than $15,000 on Part IX, Line 11e 17 1 25. 0418 Report more than $15,000 on Part VIII, Line 1c and 8a 18 1 26. 0419 Report more than $15,000 on Part VIII, Line 9a 19 1 27. 0420A Operate Hospitals 20a 1 28. 0420B Audited Financial Statement 20b 1 29. 0421 Report more than $5,000 on Part IX, Line 1 21 1 30. 0422 Report more than $5,000 on Part IX, Line 2 22 1 31. 0423 Answer "yes" to Questions 3, 4 or 5 23 1 32. 0424A Tax Exempt Bonds Outstanding 24a 1 33. 0424B Invest any Net Proceeds 24b 1 34. 0424C Maintain an Escrow Account 24c 1 35. 0424D Act on Behalf of Issuer 24d 1 36. 0425A 501(c)(3) and 501(c)(4) Orgs Engaged in Excess Benefit Transaction 25a 1 37. 0425B Become Aware that it Engaged in Excess Benefit Transaction 25b 1 38. 0426 Loan to or by a current/former Officer/Director 26 1 39. 0427 Provide Grant or Other 27 1 40. 0428A Transaction with Current/Former Officer 28a 1 41. 0428B Transaction with Family Member 28b 1 42. 0428C Transaction with Entity or Current/Former Officer 28c 1 43. 0429 Receive or Accrue more than $25,000 in Non-Cash 29 1 44. 0430 Receive or Accrue Contributions of Art 30 1 45. 0431 Liquidate, Terminate or Dissolve 31 1 46. 0432 Sell, Exchange, Dispose of 32 1 47. 0433 Own 100% of an Entity 33 1 48. 0434 Related to any Tax Exempt or Taxable Entity 34 1 49. 0435A Controlled Entity within 512(b)(13) 35a 1 50. 0435B Receive Payment or Engage in Transaction Within 512(b)(13) 35b 1 51. 0436 Make any Transfers 36 1 52. 0437 Conduct more than 5% 37 1 53. 0438 Complete Schedule O 38 1 Invalid Conditions: These Fields are invalid if they are not all "1" , "2" or "blank" . "1" = yes, "2" = no, "blank" = blank or both boxes checked. Correction Procedures: Correct any coding or transcription errors. See Exhibit 3.12.12-7 for additional information and IRI correspondence.

# Section 05 - Field Descriptions

3.12.12.23 (01-01-2026) Section 05 - Field Descriptions Section 05 Fields are located in Form 990, Part V. Listed below are the Fields contained in Section 05 showing the Field designator, title, and location on the return. Money Fields are dollars only and can be positive or negative. No. Field Field Title Line Number Field Length 1. 051A Number of Form 1096, Annual Summary and Transmittal of U.S. Information Returns 1a 6 2. 051B Number of Form W-2G, Certain Gambling Winnings 1b 6 3. 051C Comply with Backup Withholding Rules 1c 1 4. 052A Number of Employees Reported on Form W-3, Transmittal of Wage and Tax Statements 2a 6 5. 052B File all Required Employment Returns 2b 1 6. 053A Unrelated Business income >$1,000 3a 1 7. 053B If Yes has a Form 990-T been filed 3b 1 8. 054A Maintain an Interest 4a 1 9. 055A Party to a Prohibited Tax Shelter 5a 1 10. 055B Taxable Party Notify Org 5b 1 11. 055C If "Yes" did Org file Form 8886–T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction 5c 1 12. 056A Annual Gross Receipts Normally >$100,000 6a 1 13. 056B If "Yes" did org Include with Solicitations 6b 1 14. 057A $75 Partly Contribution/Goods/Services 7a 1 15. 057B If Yes did Org Notify Donor 7b 1 16. 057C Sell, Exchange, or Otherwise Dispose of 7c 1 17. 057D Number of Form 8282, Donee Information Return 7d 4 18. 057E Receive any Funds 7e 1 19. 057F Pay Premiums 7f 1 20. 057G Contributions of Qualified Intellectual Property 7g 1 21. 057H Did Org File Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes 7h 1 22. 058 Sponsoring Orgs, 509(a)(3) Excess Business Holdings 8 1 23. 059A Make Taxable Distributions Under Section 4966 9a 1 24. 059B Make Distribution to Donor 9b 1 25. 0510A Initiation Fees and Capital Contributions 10a 13 26. 0510B Gross Receipts for Public use of Club Facilities 10b 13 27. 0511A Gross Income from Members or Shareholders 11a 13 28. 0511B Gross Income from Other Sources 11b 13 29. 0512A IRC 4947(a)(1) Filing Form 990 in lieu of Form 1041, U.S. Income Tax Return for Estates and Trusts 12a 1 30. 0512B Amount of Tax Exempt Interest 12b 13 31. 0513A Licensed to issue Qualified Health Plans 13a 1 32. 0513B Aggregate Amount of Reserves to Maintain 13b 15 33. 0513C Aggregate Amount of Reserves on Hand 13c 15 34. 0514A Receive Payments for Indoor Tanning 14a 1 35. 0514B Filed Form 720, to Report Payments 14b 1 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Yes/No questions are invalid if other than "1" , "2" or blank. Correction Procedures: Correct any coding or transcription errors. For Yes/No questions, "1" = Yes, "2" = No, and "blank" = no box checked or both boxes checked. See Exhibit 3.12.12-7 for additional information and non-IRI correspondence. Fields 051A and 051B are invalid if not numeric and can have up to six characters. If any characters in these Fields are not numeric delete the invalid characters.

# Section 06 - Field Descriptions

3.12.12.24 (01-01-2026) Section 06 - Field Descriptions Section 06 Fields are located in Form 990 Part VI. Listed below are the Fields contained in Section 06 showing the Field designator, title, and location on the return: No. Field Field Title Line Number Field Length 1. 061A Voting Members of Governing Body Section A, Line 1a 6 2. 061B Independent Voting Members Section A, Line 1b 6 3. 062 Officer, Director, Trustee have Family Relationship Section A, Line 2 1 4. 063 Delegate Control over Management Section A, Line 3 1 5. 064 Make Significant Changes to Org Docs Section A, Line 4 1 6. 065 Become aware of a Material Diversion Section A, Line 5 1 7. 066 Have Members or Stockholders Section A, Line 6 1 8. 067A Members, Stockholders or Other Persons who Elect Section A, Line 7a 1 9. 067B Decisions Subject to Approval By Members Section A, Line 7b 1 10. 0615A Determining Compensation for CEO, Executive Director Section B, Line 15a 1 Invalid Conditions: Question Fields are invalid if other than "1" , "2" or blank. Refer to the return to determine the correct Question Code. 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, both boxes are checked or not applicable. Correction Procedures: Fields 061A and 061B are invalid if not numeric and can have up to six characters. If any characters in these Fields are not numeric delete the invalid characters.

# Section 07 - Field Descriptions

3.12.12.24.1 (01-01-2026) Section 07 - Field Descriptions Section 07 Fields are located in Form 990 Part VII. Listed below are the Fields contained in Section 07 showing the Field designator, title, and location on the return. No. Field Field Title Line Number Field Length 1. 071BD Total Reportable Compensation from ORG. Section A, Line 1d Col. (D) 13 2. 071BE Total Reportable Compensation from Related ORG. Section A, Line 1d Col. (E) 13 3. 071BF Total Other Compensation from ORG and Related ORG. Section A, Line 1d Col. (F) 13 4. 07A2 Total Individuals who Received >$100,000 Section A, Line 2 6 5. 07B2 Total Independent Contractors who Received >$100,000 Section B, Line 2 6 Invalid Conditions: All Fields are invalid if they are other than numeric or blank. Correction Procedures: Correct any coding or transcription errors. See Exhibit 3.12.12-7 for IRI Correspondence instructions. There is a programming problem that is being corrected. Fields 07A2 and 07B2 must be valid if blank. If a return falls out because these Fields are blank, enter six "9s" to clear the error.

# Section 08 - Field Descriptions

3.12.12.24.2 (01-01-2026) Section 08 - Field Descriptions Section 08 Fields are located in Form 990 Part VIII. All Section 08 Fields are dollars only or numeric and may be either positive or negative. Listed below are the Fields contained in Section 08 showing the Field designator, title, and location on the return. All Fields are 13 positions: No. Field Field Title Line Number Field Length 1. 081HA Total Contributions, Gifts, Grants 1h, Col. (A) 13 2. 082A Program Service Revenue a Business Code 2a 6 3. 082AA Total Revenue 2a Col. (A) 13 4. 082B Business Code 2b 6 5. 082BA Total Revenue 2b Col. (A) 13 6. 082C Business Code 2c 6 7. 082CA Total Revenue 2c Col. (A) 13 8. 082D Business Code 2d 6 9. 082DA Total Revenue 2d Col. (A) 13 10. 082E Business Code 2e 6 11. 082EA Total Revenue 2e Col. (A) 13 12. 08FA Total Revenue 2f Col. (A) 13 13. 082G Total 2g 13 14. 083A Investment Income 3 Col. (A) 13 15. 084A Tax Exempt Bond Proceeds 4 Col. (A) 13 16. 085A Royalties 5 Col. (A) 13 17. 086AR Gross Rents-Real 6a (real) 13 18. 086AP Gross Rents-Personal 6a (pers) 13 19. 086BR Less Rental Expenses-Real 6b (real) 13 20. 086BP Less Rental Expenses-Personal 6b (pers) 13 21. 086CR Rental Income-Real 6c (real) 13 22. >>>> Rental Income Underprint Amount N/A 13 23. 086CP Rental Income-Personal 6c (pers) 13 24. 086DA Net Rental Income 6d Col. (A) 13 25. >>>> Net Rental Income Underprint Amount Computer-generated 13 26. 087AS Gross Amount from Sales of Securities 7a (sec) 13 27. 087AO Gross Amount from Sales of Assets Other 7a (other) 13 28. 087BS Cost or Other Basis and Sales Securities 7b (sec) 13 29. 087BO Cost or Other Basis and Sales Other 7b (other) 13 30. 087CS Gain or Loss Securities 7c (sec) 13 31. >>>> Gain or Loss Securities Underprint Amount Computer-generated 13 32. 087CO Gain or Loss Other 7c (other) 13 33. >>>> Gain or Loss Other Underprint Amount Computer-generated 13 34. 087DA Net Gain or Loss 7d Col. (A) 13 35. 088A Gross Income from Fundraising Events 8a 13 36. 088B Less Direct Expenses 8b 13 37. 088CA Net Income or Loss from Fundraising 8a Col. (A) 13 38. >>>> Net Income or Loss Underprint Amount Computer-generated d 13 39. 089A Gross Income from Gaming 9a 13 40. 089B Less Direct Expenses 9b 13 41. 089CA Net Income/Loss from Gaming 9c Col. (A) 13 42. >>>> Net Income/Loss from Gaming Underprint Computer-generated 13 43. 0810A Gross Sales from Inventory 10a 13 44. 0810B Less Cost of Goods Sold 10b 13 45. 0810C Net Income or Loss from Sales 10c 13 46. >>>> Net Income or Loss from Sales Underprint Computer-generated 13 47. 0811A Business Code 11a 6 48. 08A11 Total Revenue 11a Col. (A) 13 49. 0811B Business Code 11b 6 50. 08B11 Total Revenue 11b Col. (A) 13 51. 0811C Business Code 11c 6 52. 08C11 Total Revenue 11c Col. (A) 13 53. 0811D Total Revenue 11d Col. (A) 13 54. 0811E Total 11e 13 55. 0812A Total Revenue 12 Col. (A) 13 56. >>>> Total Revenue Underprint Computer-generated 13 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures Refer to the return to verify the entries. Correct any coding or transcription errors. Note: Remove any non-numeric entries in the Business Code Fields, such as period(s). Also delete the Business Code fields if they are fewer than six digits/numeric and are not misplaced entries. See Exhibit 3.12.12-7 for non-IRI Correspondence Procedures.

# Section 09 - Field Descriptions

3.12.12.24.3 (01-01-2026) Section 09 - Field Descriptions Section 09 Fields are located on Form 990 Part IX. Listed below are the Fields contained in Section 09 showing the Field designator, title, and location on the return. All Fields are dollars only: No. Field Field Title Line Number Field Length 1. 091A Grants to Gov./Orgs in U.S. 1 Col. (A) 13 2. 092A Grants and Other Assistance in U.S. 2 Col. (A) 13 3. 093A Grants and Other Assistance Outside U.S. 3 Col. (A) 13 4. 094A Benefits Paid to or for Members 4 Col. (A) 13 5. 095A Compensation of Current Officers, Directors 5 Col. (A) 13 6. 096A Compensation to Disqualified Persons 6 Col. (A) 13 7. 097A Other Salaries and Wages 7 Col. (A) 13 8. 098A Pension Plan Contributions 8 Col. (A) 13 9. 099A Other Employee Benefits 9 Col. (A) 13 10. 0910A Payroll Taxes 10 Col. (A) 13 11. 0911A Fees for Services Management 11a Col. (A) 13 12. 0911B Fees for Services Legal 11b Col. (A) 13 13. 0911C Fees for Services Accounting 11c Col. (A) 13 14. 0911D Fees for Services Lobbying 11d Col. (A) 13 15. 0911E Fees for services Professional Fundraising 11e Col. (A) 13 16. 0911F Fees for Services Investment Management 11f Col. (A) 13 17. 0911G Fees for Services Other 11g Col. (A) 13 18. 0912A Advertising 12 Col. (A) 13 19. 0913A Office Expenses 13 Col. (A) 13 20. 0914A Information Technology 14 Col. (A) 13 21. 0915A Royalties 15 Col. (A) 13 22. 0916A Occupancy 16 Col. (A) 13 23. 0917A Travel 17 Col. (A) 13 24. 0918A Payments of Travel or Entertainment 18 Col. (A) 13 25. 0919A Conferences, Conventions and Meetings 19 Col. (A) 13 26. 0920A Interest 20 Col. (A) 13 27. 0921A Payments to Affiliates 21 Col. (A) 13 28. 0922A Depreciation, Depletion, etc. 22 Col. (A) 13 29. 0923A Insurance 23 Col. (A) 13 30. 0924A Other Expenses 24a Col. (A) 13 31. 0924B Other Expenses 24b Col. (A) 13 32. 0924C Other Expenses 24c Col. (A) 13 33. 0924D Other Expenses 24d Col. (A) 13 34. 0924E Other Expenses 24e Col. (A) 13 35. 0924F Other Expenses 24f Col. (A) 13 36. 0925A Total functional Expenses 25 Col. (A) 13 37. >>>> Total Functional Expenses Underprint Computer-generated 13 Invalid Conditions: Section 09 Fields are all dollars and can be positive or negative Correction Procedures: Refer to the return to determine the correct entry. See Exhibit 3.12.12-7 for IRI correspondence instructions.

# Section 10 - Field Descriptions

3.12.12.24.4 (01-01-2026) Section 10 - Field Descriptions Section 10 Fields are located in Form 990, Part X. All of the Fields in Section 10 are dollars only and are positive or negative. Listed below are the Fields contained in Section 10 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Field Length 1. 101B Cash Non Interest 1, Col. (B) 13 2. 102B Savings and Temp. Cash Investments 2, Col. (B) 13 3. 103B Pledges and Grants Receivable 3, Col. (B) 13 4. 104B Accounts Receivable Net 4, Col. (B) 13 5. 105B Receivables from Current and Former 5, Col. (B) 13 6. 106B Receivables from Disqualified 6, Col. (B) 13 7. 107B Notes and Loans Receivable 7, Col. (B) 13 8. 108B Inventories for Sale or Use 8, Col. (B) 13 9. 109B Prepaid Expenses 9, Col. (B) 13 10. 1010C Land Build. and Equipment 10c, Col. (B) 13 11. 1011B Investments Publicly Traded 11, Col. (B) 13 12. 1012B Investments Other 12, Col. (B) 13 13. 1013B Investments Program Related 13, Col. (B) 13 14. 1014B Intangible Assets 14, Col. (B) 13 15. 1015B Other Assets 15, Col. (B) 13 16. 1016A Total Assets (BOY) 16, Col. (A) 13 17. 1016B Total Assets (EOY) 16, Col. (B) 13 18. 1017B Accounts Payable and Accrued Expenses (EOY) 17, Col. (B) 13 19. 1018B Grants Payable 18, Col. (B) 13 20. 1019B Deferred Revenue 19, Col. (B) 13 21. 1020B Tax Exempt Bond Liabilities 20, Col. (B) 13 22. 1021B Escrow Account Liability 21, Col. (B) 13 23. 1022B Payable to Current 22, Col. (B) 13 24. 1023B Secured Mortgages and Notes 23, Col. (B) 13 25. 1024B Unsecured Notes and Loans Payable 24, Col. (B) 13 26. 1025B Other Liabilities 25, Col. (B) 13 27. 1026A Total Liabilities (BOY) 26, Col. (A) 13 28. 1026B Total Liabilities (EOY) 26, Col. (B) 13 29. 1027B Unrestricted Net Assets 27, Col. (B) 13 30. 1028B Temp. Restricted Net Assets 28, Col. (B) 13 31. 1029B Capital Stock or Trust 29, Col. (B) 13 32. 1030B Paid in or Capital Surplus 29, Col. (B) 13 33. 1031B Retained Earnings 30, Col. (B) 13 34. 1032B Total Net Assets or Fund Balances (BOY) 31, Col. (B) 13 35. 1033A Total Net Assets or Fund Balances (BOY) 32, Col. (A) 13 36. >>>> Total Net Assets or Fund Balances (BOY) Underprint Computer-generated 13 37. 1033B Total Net Assets or Fund Balances (EOY) 32, Col. (B) 13 38. >>>> Total Net Assets or Fund Balances (EOY) Underprint Computer-generated 13 39. 1034B Total Liabilities and Net Assets/Fund Balances 33, Col. (B) 13 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 11 - Field Descriptions

3.12.12.24.5 (01-01-2026) Section 11 - Field Descriptions Section 11 Fields are located in Form 990, Schedule A, Parts I and II. All of the Fields in Section 11 are dollars only and are positive or negative. Listed below are the Fields contained in Section 11 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line number Max Length 1. 11TO Type of Organization Part I, Line 12, a – d checkbox 1 2. 11E Written Determination Type I, II or III Part I, Line 12e checkbox 1 3. 11F Number of Supported Organizations Part I, Line 12f 3 4. 11GA2 EIN Part I, Line 12g, Row A Column (ii) 9 5. 11GA3 Type of Organization Part I, Line 12g, Row A, Column (iii) 1 6. 11GA4 Listed in Governing Document Part I, Line 12g, Row A, Column (iv) 1 7. 11GA5 Amount of Support Part I, Line 12g, Row A, Column (v) 13 8. 11GB2 EIN Part I, Line 12g, Row B Column (ii) 9 9. 11GB3 Type of Organization Part I, Line 12g, Row B, Column (iii) 1 10. 11GB4 Listed in Governing Document Part I, Line 12g, Row B, Column (iv) 1 11. 11GB5 Amount of Support Part I, Line 12g, Row B, Column (v) 13 12. 11GC2 EIN Part I, Line 12g, Row C, Column (ii) 9 13. 11GC3 Type of Organization Part I, Line 12g, Row C, Column (iii) 1 14. 11GC4 Listed in Governing Document Part I, Line 12, Row C, Column (iv) 1 15. 11GC5 Amount of Support Part I, Line 12g, Row C, Column (v) 13 16. 11GD2 EIN Part I, Line 12g, Row D, Column (ii) 9 17. 11GD3 Type of Organization Part I, Line 12g, Row D Column (iii) 1 18. 11GD4 Listed in Governing Document Part I, Line 12g, Row D, Column (iv) 1 19. 11GD5 Amount of Support Part I, Line 12g, Row D, Column (v) 13 20. 11GE2 EIN Part I, Line 12g, Row E, Column (ii) 9 21. 11GE3 Type of Organization Part I, Line 12g, Row E Column (iii) 1 22. 11GE4 Listed in Governing Document Part I, Line 12g, Row E, Column (iv) 1 23. 11GE5 Amount of Support Part I, Line 12g, Row E, Column (v) 13 24. 11TOT Total Part I, Line 12g, Total, Column (v) 13 25. 1111G Total Number of Organizations Part I, Line 12G(i) Total 6 26. 11G11 Total Amount of Support Part I, Line 12G (vi) Total 13 27. 111F Gifts, Grants, Contributions Part II, Line 1 Col. (F) 13 28. 112F Tax Revenues Levied Part II, Line 2 Col. (F) 13 29. 113F Value of Services Part II, Line 3 Col. (F) 13 30. 114F Total Part II, Line 4 Col. (F) 13 31. >>>> Total 170 Amount Underprint Computer-generated 13 32. 115F Exceeds 2% Part II, Line 5 Col. (F) 13 33. 116F Public Support Part II, Line 6 Col. (F) 13 34. 117F Amount from Line 4 Part II, Line 7 Col. (F) 13 35. 118F Gross Income from Interest 170 Part II, Line 8 Col. (F) 13 36. 119F Net Income from Unrelated Business Part II, Line 9 Col. (F) 13 37. 1110F Other Income Part II, Line 10 Col. (F) 13 38. 1111F Total Support Part II, Line 11 Col. (F) 13 39. >>>> Total Support Underprint Computer-generated 13 40. 1112 Receipts from Related Activities Part II, Line 12 Col. (F) 13 41. 1113 First 5 Years Checkbox Part II, Line 13 Col. (F) Checkbox 1 42. 1116A 33 1/3% Test Current Year Checkbox Part II, Line 16a Col. (F) Checkbox 1 43. 1116B 33 1/3 Test Prior Year Checkbox Part II, Line 16b Col. (F) Checkbox 1 44. 1117A Current Facts Checkbox Part II, Line 17a Col. (F) Checkbox 1 45. 1117B Prior Facts Checkbox Part II, Line 17b Col. (F) Checkbox 1 46. 1118 Private Foundation Checkbox Part II, Line 18 Col. (F) Checkbox 1 Invalid Conditions: Dollar Fields are invalid if they are not all numeric or blank. Yes/No questions are invalid if not "1" , "2" , or Blank. Fields 11GA3, 11GB3, 11GC3 11GD3, and 11GE3 are invalid if not "1" through "9" or Blank. If an invalid entry is present and the correct entry cannot be determined from return or the box checked on Part I, Lines 1–9, Blank Part I, Lines 1-9 to clear the Field error. On MeF returns, just blank Part I, Lines 1-9. if they error out. Correction Procedures: If the checkboxes are checked, it will be a 1, if not blank the Field. Field 11TO must be present if box 12 is checked. It is valid as a 1-4 based on which box is marked on Schedule A, Part I, Line 12 boxes a through d. See Error Code 955. Fields 11GA4, 11GB4, 11GC4 11GD4, and 11GE4 will be transmitted to GMF as a "0" on MeF returns when the filer checks the No box. Change the "0" to a "2" if this occurs. #2014 and subsequent Revision - Line 11g Column (iii) A, B, C, D, E, Type of Organization: If other than a single numeric 1 - 9 only is present clear the information present, and edit based on the following: No. If Description or information on Line 11g Column (iii) is Then edit on Line 11g, Column (iii) A, B, C, D, E 1. Church, convention of churches or 170(b)(1)(A)(i) 1 2. School or 170(b)(1)(A)(ii) 2 3. Hospital or 170(b)(1)(A)(iii) 3 4. Medical Research 4 5. Operated for the benefit of a college, university or governmental unit or 170(b)(1)(A)(iv) 5 6. Federal, state or local governmental unit or 170(b)(1)(A)(v) 6 7. Support from a governmental unit or public or 170(b)(1)(A)(vi) 7 8. Community trust 8 9. More than 33% support or 509(a)(2) 9 10. None of the above or unable to determine Clear the information present in 1-9

# Section 12 - Field Descriptions

3.12.12.24.6 (01-01-2026) Section 12 - Field Descriptions Section 12 Fields are located in Form 990, Schedule A, Parts III, IV, & V. Listed below are the Fields contained in Section 12 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line number Max Length 1. 121F Gifts, Grants, Contributions Part III, Line 1 Col. (F) 13 2. 122F Gross Receipts from Admissions Part III, Line 2 Col. (F) 13 3. 123F Gross Receipts from Activities Part III, Line 3 Col. (F) 13 4. 124F Tax Revenues Levied Part III, Line 4 Col. (F) 13 5. 125F Value of Services Part III, Line 5 Col. (F) 13 6. 126F Total Part III, Line 6 Col. (F) 13 7. >>>> Total Underprint Computer-generated 13 8. 127AF Received from Disqualified Part III, Line 7a Col. (F) 13 9. 127BF Received from Other Part III, Line 7b Col. (F) 13 10. 127CF Total of 7a and 7b Line 7c Col. (F) 13 11. 128F Public Support Part III, Line 8 Col. (F) 13 12. 129F Amount from Line 6 Part III, Line 9 Col. (F) 13 13. 1210A Gross Income from Interest Part III, Line 10a Col. (F) 13 14. 1210B Unrelated Business Taxable Income Part III, Line 10b Col. (F) 13 15. 1210C Total of 10a and 10b Part III, Line 10c Col. (F) 13 16. 1211F Net Income from Unrelated Activity Part III, Line 11 Col. (F) 13 17. 1212F Other Income Part III, Line 12 Col. (F) 13 18. 1213F Total Support Part III, Line 13 Col. (F) 13 19. >>>> Total Support Underprint Computer-generated 13 20. 1214 First Five Years Checkbox Part III, Line 14 Col. (F) Checkbox 1 21. 1219A 33 1/3% Test Current Year Part III, Line 19a Col. (F) Checkbox 1 22. 1219B 33 1/3% Test Prior Year Part III, Line 19b Col. (F) Checkbox 1 23. 1220 Private Foundation Checkbox Part III, Line 20 Col. (F) Checkbox 1 24. 12P4A Part IV, Section A, Data Present Part IV, Section A 1 25. 12P4B Part IV, Section B, Data Present Part IV, Section B 1 26. 12P4C Part IV, Section C, Data Present Part IV, Section C 1 27. 12P4D Part IV, Section D, Data Present Part IV, Section D 1 28. 12P4E Part IV, Section E, Data Present Part IV, Section E 1 29. 12E3C Excess Distributions Part V, Section E, Line 3c 13 30. 12E3D Excess Distributions Part V, Section E, Line 3d 13 31. 12E3E Excess Distributions Part V, Section E, Line 3e 13 32. 12E8C Excess Distributions Breakdown Part V, Section E, Line 8c 13 33. 12E8D Excess Distributions Breakdown Part V, Section E, Line 8d 13 34. 12E8E Excess Distributions Breakdown Part V, Section E, Line 8e 13 Invalid Conditions: Dollar Fields are invalid if they are not all numeric or blank. Checkboxes are invalid if not "1" , or blank. Correction Procedures: If the checkboxes are checked, it will be a 1, if not blank the Field. Fields 12P4A, 12P4B, 124PC, 124PD and 124PE valid entries are "1" or blank.

# Section 13 - Field Descriptions

3.12.12.24.7 (01-01-2026) Section 13 - Field Descriptions Section 13 Fields are located in Form 990, Schedules C & D. Listed below are the Fields contained in Section 13 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. 13CI2 Political Expenditures Sch. C, Part I-A, Line 2 13 2. 13D1A Total Number at EOY Sch. D, Part I, Line 1 Col. (A) 6 3. 13D2A Contributions To Sch. D, Part I, Line 2 Col. (A) 6 4. 13D3A Grants Form Sch. D, Part I, Line 3 Col. (A) 6 5. 13D4A Aggregate Value Sch. D, Part I, Line 4 Col. (A) 13 6. 13D5 Inform all Donors Sch. D, Part I, Line 5 1 7. 13D6 Inform all Grantees Sch. D, Part I, Line 6 1 Invalid Conditions: Dollar Fields are invalid if they are not all numeric or blank. Checkboxes are invalid if not "1" , "2" or blank. Correction Procedures Correct any coding or transcription errors.

# Section 14 - Field Descriptions

3.12.12.24.8 (01-01-2026) Section 14 - Field Descriptions Section 14 Fields are located in Form 990, Schedule H. Listed below are the Fields contained in Section 14 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 141A Financial Assistance Part I, Line 1a 1 2. 141B Written Policy Part I, Line 1b 1 3. 142 Best Describes Part I., Line 2 1 4. 143A FPG Used Part I, Line 3a 1 5. 143AP FPG Percent Part I, Line 3a, % line 3 6. 143B FPG Discounted Care Part I, Line 3b 1 7. 143BP FPG Discounted Care Percent Part I, Line 3b, % line 3 8. 144 Applied to Largest Number of Patients Part I, Line 4 1 9. 145A Budget Amounts for Free or Discounted Part I, Line 5a 1 10. 145B Exceed Budget Amount Part I, Line 5b 1 11. 145C Unable to Provide Free or Discounted Care Part I, Line 5c 1 12. 146A Prepare A Community Benefit Report Part I, Line 6a 1 13. 146B Available to Public Part I, Line 6b 1 14. 147AC Financial Assistance Part I, Line 7a, Col. (c) 13 15. 147AD Financial Part I, Line 7a, Col. (d) 13 16. 147AE Financial Assistance at Cost Net Community Part I, Line 7a, Col. (e) 13 17. 147AF Financial Assistance at Cost Percent Part I, Line 7a Col. (f) 3 18. 147BC Medicaid Part I, Line 7b, Col. (c) 13 19. 147BD Medicaid Part I, Line 7b, Col. (d) 13 20. 147BE Unreimbursed Medicaid Net Community Part I, Line 7b Col. (e) 13 21. 147BF Unreimbursed Medicaid Percent Part I, Line 7b Col. (f) 3 22. 147CC Cost Of Other Means Tested Part I, Line 7c, Col. (c) 13 23. 147CD Cost Of Other Means Tested Part I, Line 7c, Col. (d) 13 24. 147CE Unreimbursed Costs - Other Net Community Part I, Line 7c Col. (e) 13 25. 147CF Unreimbursed Costs-Other Net Percent Part I, Line 7c Col. (f) 3 26. 147DC Financial Assistance Total C Part I, Line 7d, Col. (c) 13 27. 147DD Financial Assistance Total D Part I, Line 7d, Col. (d) 13 28. 147DE Total Financial Assistance Net Community Part I, Line 7d, Col. (e) 13 29. 147DF Total Financial Assistance Percent Part I, Line 7d Col. (f) 3 30. 14H31 Report Bad Debt Expense Part III, Line 1 1 31. 14H32 Bad Debt Expense Amount Part III, Line 2 13 32. 14H33 Estimated Bad Debt Amount Part III, Line 3 13 33. 14H35 Revenue from Medicare Part III, Line 5 13 34. 14H36 Medicare Allowable Costs Part III, Line 6 13 35. 14H37 Medicare Surplus or Shortfall Part III, Line 7 13 36. 14H38 Costing Methodology or Source Code Part III, edited to the right of the Checkboxes at the bottom of Line 8 1 37. 1439A Written Debt Collection Policy Part III, Line 9a 1 38. 1439B Collection Policy Contain Provision Part III, Line 9b 1 39. 14ATL How many Hospitals Facilities did Organization Operate Part V, Section A, top left box, Hospital Facilities 4 Invalid Conditions: Dollar Fields are invalid if they are not all numeric or blank. Checkboxes are invalid if not "1" , "2" , or blank. Field 14H38 is invalid if not a "1" , (first box checked) "2" (second box checked) or "3" (third box checked) or blank. Questions are invalid if not "1" , "2" or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 15 - Field Descriptions

3.12.12.24.9 (01-01-2026) Section 15 - Field Descriptions Listed below are the Fields contained in Section 15 showing the Field designator, title, location on the return, and maximum length: Sections 15 through 31 are repeats of Schedule H, Part V. There are two sections for each Part V and we will transcribe up to five Schedule H, Part V(s). Each Organization must submit a Schedule H, Part V for each facility they operate. No. Field Field Title Line Number Max Length 1. 157EC Community Health Improvement 7e, Col. (c) 13 2. 157ED Community Health Improvement 7e, Col. (d) 13 3. 157EE Community Health Improvement 7e, Col. (e) 13 4. 157EF Community Health Improvement Percent 7e, Col. (f) 3 5. 157FC Health Professions 7f, Col. (c) 13 6. 157FD Health Professions 7f, Col. (d) 13 7. 157FE Health Professions 7f, Col. (e) 13 8. 157FF Health Professions Percent 7f, Col. (f) 3 9. 157GC Subsidized Health Services 7g, Col. (c) 13 10. 157GD Subsidized Health Services 7g, Col. (d) 13 11. 157GE Subsidized Health Services 7g, Col. (e) 13 12. 157GF Subsidized Health Services Percent 7g, Col. (f) 3 13. 157HC Research 7h, Col. (c) 13 14. 157HD Research 7h, Col. (d) 13 15. 157HE Research 7h, Col. (e) 13 16. 157HF Research Percent 7h, Col. (f) 3 17. 157IC Cash & Contributions 7i, Col. (c) 13 18. 157ID Cash & Contributions 7i, Col. (d) 13 19. 157IE Cash & Contributions 7i, Col. (e) 13 20. 157IF Cash & Contributions Percent 7i, Col. (f) 3 21. 157JC Total Other Benefits 7j, Col. (c) 13 22. 157JD Total Other Benefits 7j, Col. (d) 13 23. 157JE Total Other Benefits 7j, Col. (e) 13 24. 157JF Total Other Benefits Percent 7j, Col. (f) 3 25. 157KC Total 7k, Col. (c) 13 26. 157KD Total 7k, Col. (d) 13 27. 157KE Total 7k, Col. (e) 13 28. 157KF Total Percent 7k, Col. (f) 3 Correction Procedures: Correct any coding or transcription errors.

# Section 16 - Field Descriptions

3.12.12.24.10 (01-01-2026) Section 16 - Field Descriptions Section 16 Fields are located in Form 990, Schedule H, Parts II, III, IV & V. Listed below are the Fields contained in Section 16 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 1610E Total Net Community Part II, Line 10, Column (e) 13 2. 1610F Total Percent of Expense Part II, Line 10, Column (f) 3 3. 1631 Report Bad Debt Expense Part III, Line 1 1 4. 1632 Bad Debt Expense Amount Part III, Line 2 13 5. 1633 Estimated Bad Debt Expense Amount Part III, Line 3 13 6. 1635 Revenue from Medicare Part III, Line 5 13 7. 1636 Medicare Allowable Costs Part III, Line 6 13 8. 1637 Medicare Surplus or Shortfall Part III, Line 7 13 9. 1638R Costing Methodology or Source Code Part III, Line 8, right 1 10. 169A Written Debt Collection Policy Part III, Line 9a 1 11. 169B Collection Policy Contain Provisions Part III, Line 9b 1 12. 164RM Part IV Code Part IV, right margin 1 13. 16ATL How many hospitals did the organization operate Part V, Section A, How many Hospitals Line 4 14. 16CI Part V Sections C Indicator Code Part V, Section C, Indicator Code, Right Margin 1 15. 16DTL Part V Sections D Non-Hospital Facilities Count Part V, Section D, Non-Hospital Facilities, Right Margin 4 16. 16DI Data Present Indicator Part V, Section D, Right Margin 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions are invalid if not "1" , "2" or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 17 - Field Descriptions

3.12.12.24.11 (01-01-2026) Section 17 - Field Descriptions Section 17 Fields are located in Form 990, Schedule H, Part V, Schedule B. No. Field Field Title Line Number Max Length 1. 17NM1 Name of Facility (part 1) Top portion 20 2. 17NM2 Name of Facility (continued in part 2) Part V, Section B, Top Portion 15 3. 17ICD Section B Identification Number Code Edited code 1 4. 17LNN Line Number reference to section Line number of hospital (valid 2013 and prior) 3 5. 171 Licensed Register State 1 1 6. 172 Hospital Acquired in Current Year 2 2 7. 173 Hospital Conducted CHNA 3 (prior to 2014 - Line 1) 1 8. 173A Definition of Community Served 3a (prior to 2014 - Line 1a) 1 9. 173B Demographics of Community 3b (prior to 2014 - Line 1b) 1 10. 173C Existing Health Care and Resources 3c (prior to 2014 - Line 1c) 1 11. 173D How Data was Obtained 3d (prior to 2014 - Line 1d) 1 12. 173E Health Needs of Community 3e (prior to 2014 - Line 1e) 1 13. 173F Primary and Chronic Disease 3f (prior to 2014 - Line 1f) 1 14. 173G Identifying and Prioritizing Health Needs 3g (prior to 2014 - Line 1g) 1 15. 173H Consulting with Persons Representing 3h (prior to 2014 - Line 1h) 1 16. 173I Significant Health Needs Identified in the hospital facilities CHNA(s) 3i (prior to 2014 - Line 1i) 1 17. 173J Other 3j (prior to 2014 - Line 1j) 1 18. 174 Tax Year CHNA Conducted 4 (prior to 2014 - Line 2) 2 19. 175 Hospital Facility Take Into Account Input 5 (prior to 2014 - Line 3) 1 20. 176A CHNA Conducted with One or More Hospital Facilities 6a (prior to 2014 - Line 4) 1 21. 176B CHNA Conducted with One or More Organizations Other than Hospital Facilities 6b 1 22. 177 Widely Available to Public 7 (prior to 2014 - Line 5) 1 23. 177A Hospital Website 7a (prior to 2014 - Line 5a) 1 24. 177B Other Website 7b 1 25. 177C Available Upon Request 7c (prior to 2014 - Line 5c) 1 26. 177D Other 7d (prior to 2014 - Line 5d) 1 27. 177A Hospital Website 7a (prior to 2014 - Line 5a) 1 28. 177B Other Website 7b 1 29. 177C Available Upon Request 7c (prior to 2014 - Line c) 1 30. 177D Other 7d (prior to 2014 - Line 5d) 1 31. 17O6A Facility addressed needs adopt 6a (valid 2013 and prior) 1 32. 17O6B Facility addressed needs execution 6b (valid 2013 and prior) 1 33. 17O6C Facility addressed needs development 6c (valid 2013 and prior) 1 34. 17O6D Facility addressed needs part in execution 6d (valid 2013 and prior) 1 35. 17O6E Facility addressed needs inclusion 6e (valid 2013 and prior) 1 36. 17O6F Facility addressed needs budget 6f (valid 2013 and prior) 1 37. 17O6G Facility addressed needs prioritization 6g (valid 2013 and prior) 1 38. 17O6H Facility addressed needs services 6h (valid 2013 and prior) 1 39. 17O6I Facility addressed needs other 6i (valid 2013 and prior) 1 40. 17OL7 Addressed needs identified 7 (valid 2013 and prior) 1 Listed below are the Fields contained in Section 17 showing the Field designator, title, location on the return, and maximum length Invalid Conditions Checkboxes are invalid if not "1" or blank. All yes/no questions are invalid if not "1" , "2" or Blank. Correction Procedures: Correct any coding or transcription errors.

# Section 18 - Field Descriptions

3.12.12.24.12 (01-01-2026) Section 18 - Field Descriptions Section 18 Fields are located in Form 990, Schedule H, Section B, Part V. Listed below are the Fields contained in Section 18 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 188 Adopt Implementation Strategy 8 1 2. 189 Tax Year Strategy Implemented 9 1 3. 1810 Strategy Posted on Website 10 1 4. 1810A URL Present Indicator 10a 1 5. 1810B Strategy Attached 10b 1 6. 1812A Excise Tax Under 4959 12a (prior to 2014 - Line 8a) 1 7. 1812B Did Organization File Form 4720 12b (prior to 2014 - Line 8b) 1 8. 1812C 4959 Tax Reported 12c (prior to 2014 - Line 8c) 15 9. 1813 Explained Eligibility Criteria 13 (prior to 2014 - Line 9) 1 10. 1813A Uses Federal Poverty Guidelines Free Care 13a (prior to 2014 - Line 10) 1 11. 18A1P Free Care Percentage 13a, 1st percentage (prior to 2014 - Line 10%) 3 12. 18O11 Use FPG Discounted care 11 (valid 2013 and prior) 1 13. 18A2P Discounted Care Percentage 13a, 2nd percentage (prior to 2014 - Line 11%) 3 14. 18O12 Explained basis for calculating charged 11 (valid 2013 and prior) 1 15. 1813B Income Level Other than FPG 13b (prior to 2014 - Line 12a) 1 16. 1813C Asset Level 13c (prior to 2014 - Line 12b) 1 17. 1813D Medical Indigency 13d (prior to 2014 - Line 12c) 1 18. 1813E Insurance Status 13e (prior to 2014 - Line 12d) 1 19. 1813F Underinsurance Status 13f (prior to 2014 - Line 12e) 1 20. 18OLF Basis calculating Medicaid/Medicare 12f (valid 2013 and prior) 1 21. 18OLG Basis calculating State Regulation 12g (valid 2013 and prior) 1 22. 1813G Residency 13g 1 23. 1813H Other 13h (prior to 2014 - Line 12i) 1 24. 1814 Calculating Amounts Charged to Patient 14 1 25. 1815 Explained the Method for Applying Financial Assistance 15 (prior to 2014 - Line 13) 1 26. 1815A Information Hospital Required on Application 15a 1 27. 1815B Supporting Information Required on Application 15b 1 28. 1815C Contact Information 15c 1 29. 1815D Contact Information Sources of Financial Assistance 15d 1 30. 1815E Other 15e 1 31. 1816 Was Widely Publicized 16 (prior to 2014 - Line 14) 1 32. 1816A FAP Available on Website 16a 1 33. 1816B FAP Application on Website 16b 1 34. 1816C Plain Language Summary 16c 1 35. 1816D FAP Available on Request 16d 1 36. 1816E FAP Application Form Upon Request 16e 1 37. 1816F Plain Language FAP Available 16f 1 38. 1816G Individuals Notified about FAP 16g 1 39. 1816H FAP Customers Notified 16h 1 40. 1816I FAP Translated into Primary Language of LEP 16i 1 41. 1816J Other 16j 1 42. 18O4A Policy posted on website 14a (valid 2013 and prior) 1 43. 18O4B Policy attached billing 14b (valid 2013 and prior) 1 44. 18O4C Policy posted in room 14c (valid 2013 and prior) 1 45. 18O4D Policy posted in admin offices 14d (valid 2013 and prior) 1 46. 18O4E Policy provided Part V, Section B, Line 14e (valid 2013 and prior) 1 47. 18O4F Policy upon request 14f (valid 2013 and prior) 1 48. 18O4G Policy other method 14g (valid 2013 and prior) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions are invalid if not "1" , "2" or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 19 - Field Descriptions

3.12.12.24.13 (01-01-2026) Section 19 - Field Descriptions Section 19 Fields are located in Form 990, Schedule H, Part V. Listed below are the Fields contained in Section 19 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 1917 Separate Billing and Collections Billing 17 (prior to 2014 - Line 15) 1 2. 1918A Reporting to Credit Agency 18a (prior to 2014 - Line 16a) 1 3. 1918B Selling an Individuals Debt 18b (prior to 2014 - Line 16b) 1 4. 1918C Deferring Denying or Requesting a Payment 18c (prior to 2014 - Line 16c) 1 5. 1918D Actions That Require Legal or Judicial Process 18d (prior to 2014 - Line 16c) 1 6. 19OLE Action permitted under Body attachments 16d (valid 2013 and prior) 1 7. 1918E Other Similar Actions 18e (prior to 2014 - Line 16e) 1 8. 1918F None of These Actions 18f 1 9. 1919 Reasonable Effort to Determine Eligibility 19 (prior to 2014 - Line 17) 1 10. 1919A Reporting to Credit Agency 19a (prior to 2014 - Line 17a) 1 11. 1919B Selling an Individuals Debt 19b (prior to 2014 - Line 17b) 1 12. 1919C Deferring Denying or Requesting a Payment 19c 1 13. 1919D Actions That Require Legal or Judicial Process 19d (2014 – 2016 was Line 19c) (prior to 2014 - Line 17c) 1 14. 19O7D Engaged under Body attachments 7d (valid 2013 and prior) 1 15. 1919E Other Similar Actions 19d (prior to 2014 - Line 17e) 1 16. 1920A Provided a Written Notice 20a (prior to 2014 - Line 18a) 1 17. 1920B Reasonable Effort to Orally Notify 20b (prior to 2014 - Line 18b) 1 18. 1920C Processed Complete and Incomplete FAP 20c (prior to 2014 - Line 18c) 1 19. 1920D Made Presumptive Eligibility Determinations 20d (prior to 2014 - Line 18d) 1 20. 1920E Other 20e (prior to 2014 - Line 18e) 1 21. 1920F None of These Efforts 20f 1 22. 1921 Written Policy to Emergency Medical Dare Policy 21 (prior to 2014 - Line 19) 1 23. 1921A Did Not Provide Care for Emergency Conditions 21a (prior to 2014 - Line 19a) 1 24. 1921B Did Not Have Policy Relating to Emergency Medical Care 21b (prior to 2014 - Line 19b) 1 25. 1921C Limited Who Was Eligible 21c (prior to 2014 - Line 19c) 1 26. 1921D Other 21d (prior to 2014 - Line 19d) 1 27. 1922A Look Back Method Allowed by a Medicare Fee 22a (prior to 2014 - Line 20a) 1 28. 1922B Look Back Method Allowed by a Medicare Fee and Private Insurance 22b (prior to 2014 - Line 20b) 1 29. 1922C Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare 22c (prior to 2014 - Line 20c) 1 30. 1922D Prospective Medicaid or Medicare Method 22d (prior to 2014 - Line 20d) 1 31. 1923 Charge Any of Its Patients 23 (prior to 2014 - Line 21) 1 32. 1924 Amount Equal to the Gross Charge 24 (prior to 2014 - Line 22) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions are invalid if not "1" , "2" or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 20 - Field Descriptions

3.12.12.24.14 (01-01-2026) Section 20 - Field Descriptions Section 20 Fields are located in Form 990, Schedule H, Part V, Schedule B. Listed below are the Fields contained in Section 20 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 20NM1 Name of Facility (part 1) Top Portion 20 2. 20NM2 Name of Facility (continued in part 2) Part V, Section B, Top Portion 15 3. 20ICD Section B Identification Number Code Edited code 1 4. 20LNN Line Number reference to section A Line number of hospital (valid 2013 and prior) 3 5. 201 Licensed Register State 1 1 6. 202 Hospital Acquired in Current Year 2 2 7. 203 Hospital Conducted CHNA 3 (prior to 2014 - Line 1) 1 8. 203A Definition of Community Served 3a (prior to 2014 - Line 1a) 1 9. 203B Demographics of Community 3b (prior to 2014 - Line 1b) 1 10. 203C Existing Health Care and Resources 3c (prior to 2014 - Line 1c) 1 11. 203D How Data was Obtained 3d (prior to 2014 - Line 1d) 1 12. 203E Health Needs of Community 3e (prior to 2014 - Line 1e) 1 13. 203F Primary and Chronic Disease 3f (prior to 2014 - Line 1f) 1 14. 203G Identifying and Prioritizing Health Needs 3g (prior to 2014 - Line 1g) 1 15. 203H Consulting with Persons Representing 3h (prior to 2014 - Line 1h) 1 16. 203I Significant Health Needs Identified in the hospital facilities CHNA(s) 3i (prior to 2014 - Line1i) 1 17. 203J Other 3j (prior to 2014 - Line 1j) 1 18. 204 Tax Year CHNA Conducted 4 (prior to 2014 - Line 2) 2 19. 205 Hospital Facility Take Into Account Input 5 (prior to 2014 - Line 3) 1 20. 206A CHNA Conducted with One or More Hospital Facilities 6a (prior to 2014 - Line 4) 1 21. 206B CHNA Conducted with One or More Organizations Other than Hospital Facilities 6b 1 22. 207 Widely Available to Public 7 (prior to 2014 - Line 5) 1 23. 207A Hospital Website 7a (prior to 2014 - Line 5a) 1 24. 207B Other Website 7b 1 25. 207C Available Upon Request 7c (prior to 2014 - Line 5c) 1 26. 207D Other 7d (prior to 2014 - Line 5d) 1 27. 20O6A Facility addressed needs adopt 6a (valid 2013 and prior) 1 28. 20O6B Facility addressed needs execution 6b (valid 2013 and prior) 1 29. 20O6C Facility addressed needs development 6c (valid 2013 and prior) 1 30. 20O6D Facility addressed needs part in execution 6d (valid 2013 and prior) 1 31. 20O6E Facility addressed needs inclusion 6e (valid 2013 and prior) 1 32. 20O6F Facility addressed needs budget 6f (valid 2013 and prior) 1 33. 20O6G Facility addressed needs prioritization 6g (valid 2013 and prior) 1 34. 20O6H Facility addressed needs services 6h (valid 2013 and prior) 1 35. 20O6I Facility addressed needs other 6i (valid 2013 and prior) 1 36. 20OL7 Addressed needs identified 7 (valid 2013 and prior) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions are invalid if not "1" , "2" or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 21 - Field Descriptions

3.12.12.24.15 (01-01-2026) Section 21 - Field Descriptions Section 21 Fields are located in Form 990, Schedule H, Part V, Schedule B. Listed below are the Fields contained in Section 21 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 218 Adopt Implementation Strategy 8 1 2. 219 Tax Year Strategy Implemented 9 1 3. 2110 Strategy Posted on Website 10 1 4. 2110A URL Present Indicator 10a 1 5. 2110B Strategy Attached 10b 1 6. 2112A Excise Tax Under 4959 12a (prior to 2014 - Line 8a) 1 7. 2112B Did Organization File Form 4720 12b (prior to 2014 - Line 8b) 1 8. 2112C 4959 Tax Reported 12c (prior to 2014 - Line 8c) 15 9. 2113 Explained Eligibility Criteria 13 (prior to 2014 - Line 9) 1 10. 2113A Uses Federal Poverty Guidelines Free Care 13a (prior to 2014 - Line 10) 1 11. 21A1P Free Care Percentage 13a, 1st percentage (prior to 2014 - 10%) 3 12. 21O11 Use FPG Discounted care Line 11 (valid 2013 and prior) 1 13. 21O12 Explained basis for calculating charged 11 (valid 2013 and prior) 1 14. 2113B Income Level Other than FPG 13b (prior to 2014 - Line 12a) 1 15. 2113C Asset Level 13c (prior to 2014 - Line 12b) 1 16. 2113D Medical Indigency 13d (prior to 2014 - Line 12c) 1 17. 2113E Insurance Status 13e (prior to 2014 - Line 12d) 1 18. 2113F Underinsurance Status Line 13f (prior to 2014 Line 12e) 1 19. 21OLF Basis calculating Medicaid/Medicare (valid for 2013 and prior) 12f 1 20. 21OLG Basis calculating State Regulation 12g (valid 2013 and prior) 1 21. 2113G Residency 13g 1 22. 2113H Other 13h (prior to 2014 - Line 12i) 1 23. 2114 Calculating Amounts Charged to Patient 14 1 24. 2115 Explained the Method for Applying Financial Assistance 15 (prior to 2014 - Line 13) 1 25. 2115A Information Hospital Required on Application 15a 1 26. 2115B Supporting Information Required on Application 15b 1 27. 2115C Contact Information 15c 1 28. 2115E Other 15e 29. 2116 Was Widely Publicized 16 (prior to 2014 - Line 14) 1 30. 2116A FAP Available on Website 16a 1 31. 2116B FAP Application on Website 16b 1 32. 2116C Plain Language Summary 16c 1 33. 2116D FAP Available on Request 16d 1 34. 2116E FAP Application Form Upon Request 16e 1 35. 2116F Plain Language FAP Available 16f 1 36. 2116G Individuals Notified about FAP 16g 1 37. 2116H FAP Customers Notified 16h 1 38. 2116I FAP Translated into Primary Language of LEP 16i 1 39. 2116J Other 16j 1 40. 21O4A Policy posted on website 14a (valid 2013 and prior) 1 41. 21O4B Policy attached billing 14b (valid 2013 and prior) 1 42. 21O4C Policy posted in room 14c (valid 2013 and prior) 1 43. 21O4D Policy posted in admin offices 14d (valid 2013 and prior) 1 44. 21O4E Policy provided 14e (valid 2013 and prior) 1 45. 21O4F Policy upon request 14f (valid 2013 and prior) 1 46. 21O4G Policy other method 14g (valid 2013 and prior) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions are invalid if not "1" , "2" or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 22 - Field Descriptions

3.12.12.24.16 (01-01-2026) Section 22 - Field Descriptions Section 22 Fields are located in Form 990, Schedule H, Part V, Schedule B. Listed below are the Fields contained in Section 22 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 2217 Separate Billing and Collections Billing 17 (prior to 2014 - Line 15) 1 2. 2218A Reporting to Credit Agency 18a (prior to 2014 - Line 16a) 1 3. 2218B Selling an Individuals Debt 18b (prior to 2014 - Line 16b) 1 4. 2218C Deferring Denying or Requesting a Payment 18c (prior to 2014 - Line 16c) 1 5. 2218D Actions That Require Legal or Judicial Process 18d (prior to 2014 - Line 16c) 1 6. 22OLE Action permitted under Body attachments 16d (valid 2013 and prior) 1 7. 2218E Other Similar Actions 18e (prior to 2014 - Line 16e) 1 8. 2218F None of These Actions (prior to 2014 - Line 18f) 1 9. 2219 Reasonable Effort to Determine Eligibility 19 (prior to 2014 - Line 17) 1 10. 2219A Reporting to Credit Agency 19a (prior to 2014 - Line 17a) 1 11. 2219B Selling an Individuals Debt 19b (prior to 2014 - Line 17b) 1 12. 2219C Deferring Denying or Requesting a Payment 19c 1 13. 2219D Actions That Require Legal or Judicial Process 19d (2014 – 2016 was 19c) (prior to 2014 - Line 17c) 1 14. 22O7D Engaged under Body attachments 17d (valid 2013 and prior) 1 15. 2219E Other Similar Actions 19d (prior to 2014 - Line 17e) 1 16. 2220A Provided a Written Notice 20a (prior to 2014 - Line 18a) 1 17. 2220B Reasonable Effort to Orally Notify 20b (prior to 2014 - Line 18b) 1 18. 2220C Processed Complete and Incomplete FAP 20c (prior to 2014 - Line 18c) 1 19. 2220D Made Presumptive Eligibility Determinations 20d (prior to 2014 - Line 18d) 1 20. 2220E Other 20e (prior to 2014 - Line 18e) 1 21. 2220F None of These Efforts 20f 1 22. 2221 Written Policy to Emergency Medical Dare Policy 21 (prior to 2014 - Line 19) 1 23. 2221A Did Not Provide Care for Emergency Conditions 21a (prior to 2014 - Line 19a) 1 24. 2221B Did Not Have Policy Relating to Emergency Medical Care 21b (prior to 2014 - Line 19b) 1 25. 2221C Limited Who Was Eligible 21c (prior to 2014 - Line 19c) 1 26. 2221D Other 21d (prior to 2014 - Line 19d) 1 27. 2222A Look Back Method Allowed by a Medicare Fee 22a (prior to 2014 - Line 20a) 1 28. 2222B Look Back Method Allowed by a Medicare Fee and Private Insurance 22b (prior to 2014 - Line 20b) 1 29. 2222C Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare 22c (prior to 2014 - Line 20c) 1 30. 2222D Prospective Medicaid or Medicare Method 22d (prior to 2014 - Line 20d) 1 31. 2223 Charge Any of Its Patients 23 (prior to 2014 - Line 21) 1 32. 2224 Amount Equal to the Gross Charge 24 (prior to 2014 - Line 22) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions are invalid if not "1" , "2" or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 23 - Field Descriptions

3.12.12.24.17 (01-01-2026) Section 23 - Field Descriptions Section 23 Fields are located in Form 990, Schedule H, Part V, Schedule B Listed below are the Fields contained in Section 23 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 23NM1 Name of Facility (part 1) Top Portion 20 2. 23NM2 Name of Facility (continued in part 2) Part V, Section B, Top Portion 15 3. 23ICD Section B Identification Number Code Edited code 1 4. 23LNN Line Number reference to section A Line number of hospital (valid 2013 and prior) 3 5. 231 Licensed Register State 1 1 6. 232 Hospital Acquired in Current Year 2 2 7. 233 Hospital Conducted CHNA 3 (prior to 2014 - Line 1) 1 8. 233A Definition of Community Served 3a (prior to 2014 - Line 1a) 1 9. 233B Demographics of Community 3b (prior to 2014 - Line 1b) 1 10. 233C Existing Health Care and Resources 3c (prior to 2014 - Line 1c) 1 11. 233D How Data was Obtained 3d (prior to 2014 - Line 1d) 1 12. 233E Health Needs of Community 3e (prior to 2014 - Line 1e) 1 13. 233F Primary and Chronic Disease 3f (prior to 2014 - Line 1f) 1 14. 233G Identifying and Prioritizing Health Needs 3g (prior to 2014 - Line 1g) 1 15. 233H Consulting with Persons Representing 3h (prior to 2014 - Line 1h) 1 16. 233I Significant Health Needs Identified in the hospital facilities CHNA(s) 3i (prior to 2014 - Line 1i) 1 17. 233J Other 3j (prior to 2014 - Line 1j) 1 18. 234 Tax Year CHNA Conducted 4 (prior to 2014 - Line 2) 2 19. 235 Hospital Facility Take Into Account Input 5 (prior to 2014 - Line 3) 1 20. 236A CHNA Conducted with One or More Hospital Facilities 6a (prior to 2014 - Line 4) 1 21. 236B CHNA Conducted with One or More Organizations Other than Hospital Facilities 6b 1 22. 237 Widely Available to Public 7 (prior to 2014 - Line 5) 1 23. 237A Hospital Website 7a (prior to 2014 - Line 5a) 1 24. 237B Other Website 7b 1 25. 237C Available Upon Request 7c (prior to 2014 - Line 5c) 1 26. 237D Other 7d (prior to 2014 - Line 5d) 1 27. 23O6A Facility addressed needs adopt 6a (valid 2013 and prior) 1 28. 23O6B Facility addressed needs execution 6b (valid 2013 and prior) 1 29. 23O6C Facility addressed needs development 6c (valid 2013 and prior) 1 30. 23O6D Facility addressed needs part in execution 6d (valid 2013 and prior) 1 31. 23O6E Facility addressed needs inclusion 6e (valid 2013 and prior) 1 32. 23O6F Facility addressed needs budget 6f (valid 2013 and prior) 1 33. 23O6G Facility addressed needs prioritization 6g (valid 2013 and prior) 1 34. 23O6H Facility addressed needs services 6h (valid 2013 and prior) 1 35. 23O6I Facility addressed needs other 6i (valid 2013 and prior) 1 36. 23OL7 Addressed needs identified 7 (valid 2013 and prior) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions are invalid if not "1" , "2" or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 24 - Field Descriptions

3.12.12.24.18 (01-01-2026) Section 24 - Field Descriptions Section 24 Fields are located in Form 990, Schedule H, Part V, Section B. Listed below are the Fields contained in Section 24 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 248 Adopt Implementation Strategy 8 1 2. 249 Tax Year Strategy Implemented 9 1 3. 2410 Strategy Posted on Website 10 1 4. 2410A URL Present Indicator 10a 1 5. 2410B Strategy Attached 10b 1 6. 2412A Excise Tax Under 4959 12a (prior to 2014 - Line 8a) 1 7. 2412B Did Organization File Form 4720 12b (prior to 2014 - Line 8b) 1 8. 2412C 4959 Tax Reported 12c (prior to 2014 - Line 8c) 15 9. 2413 Explained Eligibility Criteria 13 (prior to 2014 - Line 9) 1 10. 2413A Uses Federal Poverty Guidelines Free Care 13a (prior to 2014 - Line 10) 1 11. 24A1P Free Care Percentage 13a, 1st percentage (prior to 2014 - 10%) 3 12. 24O11 Use FPG Discounted care 11 (valid 2013 and prior) 1 13. 24A2P Discounted Care Percentage 13a, 2nd percentage (prior to 2014 - Line 11%) 3 14. 24O12 Explained basis for calculating charged 11 (valid 2013 and prior) 1 15. 2413B Income Level Other than FPG 13b (prior to 2014 - Line 12a) 1 16. 2413C Asset Level 13c (prior to 2014 - Line 12b) 1 17. 2413D Medical Indigency 13d (prior to 2014 - Line 12c) 1 18. 2413E Insurance Status 13e (prior to 2014 - Line 12d) 1 19. 2413F Underinsurance Status 13f (prior to 2014 - Line 12e) 1 20. 24OLF Basis calculating Medicaid/Medicare 12f (valid for 2013 and prior) 1 21. 24OLG Basis calculating State Regulation 12g (valid for 2013 and prior) 1 22. 2413G Residency 3g 1 23. 2413H Other 13h (prior to 2014 - Line 12i) 1 24. 2414 Calculating Amounts Charged to Patient 14 1 25. 2415 Explained the Method for Applying Financial Assistance 15 (prior to 2014 - Line 13) 1 26. 2415A Information Hospital Required on Application 15a 1 27. 2415B Supporting Information Required on Application 15b 1 28. 2415C Contact Information 15c 1 29. 2415D Contact Information Sources of Financial Assistance 15d 1 30. 2415E Other 15e 1 31. 2416 Was Widely Publicized 16 (prior to 2014 - Line 14) 1 32. 2416A FAP Available on Website 16a 1 33. 2416B FAP Application on Website 16b 1 34. 2416C Plain Language Summary 16c 1 35. 2416D FAP Available on Request 16d 1 36. 2416E FAP Application Form Upon Request 16e 1 37. 2416F Plain Language FAP Available 16f 1 38. 2416G Individuals Notified about FAP 16g 1 39. 2416H FAP Customers Notified 16h 1 40. 2416I FAP Translated into Primary Language of LEP 16i 1 41. 2416J Other 16j 1 42. 24O4A Policy posted on website 14a (valid for 2013 and prior) 1 43. 24O4B Policy attached billing 14b (valid for 2013 and prior) 1 44. 24O4C Policy posted in room 14c (valid for 2013 and prior) 1 45. 24O4D Policy posted in admin offices 14d (valid for 2013 and prior) 1 46. 22O4E Policy provided 14e (valid for 2013 and prior) 1 47. 24O4F Policy upon request 14f (valid for 2013 and prior) 1 48. 24O4G Policy other method 14g (valid for 2013 and prior) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions are invalid if not "1" , "2" or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 25 - Field Descriptions

3.12.12.24.19 (01-01-2026) Section 25 - Field Descriptions Section 25 Fields are located in Form 990, Schedule H, Part V, Section B. Listed below are the Fields contained in Section 25 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 2517 Separate Billing and Collections Billing 17 (prior to 2014 - Line 15) 1 2. 2518A Reporting to Credit Agency 18a (prior to 2014 - Line 16a) 1 3. 2518B Selling an Individuals Debt 18b (prior to 2014 - Line 16b) 1 4. 2518C Deferring Denying or Requesting a Payment 18c (prior to 2014 - Line 16c) 1 5. 2518D Actions That Require Legal or Judicial Process 18d (prior to 2014 - Line 16c) 1 6. 25OLE Action permitted under Body attachments 16d (valid 2013 and prior) 1 7. 2518E Other Similar Actions 18e (prior to 2014 - Line 16e) 1 8. 2518F None of These Actions 18f 1 9. 2519 Reasonable Effort to Determine Eligibility 19 (prior to 2014 - Line 17) 1 10. 2519A Reporting to Credit Agency 19a (prior to 2014 - Line 17a) 1 11. 2519B Selling an Individuals Debt 19b (prior to 2014 - Line 17b) 1 12. 2519C Deferring Denying or Requesting a Payment Line 19c 1 13. 2519D Actions That Require Legal or Judicial Process 19d (2014 – 2016 was 19c) (prior to 2014 – was 17c) 1 14. 25O7D Engaged under Body attachments 17d (valid 2013 and prior) 1 15. 2519E Other Similar Actions 19d (prior to 2014 - Line 17e) 1 16. 2520A Provided a Written Notice 20a (prior to 2014 - Line 18a) 1 17. 2520B Reasonable Effort to Orally Notify 20b (prior to 2014 - Line 18b) 1 18. 2520C Processed Complete and Incomplete FAP 20c (prior to 2014 - Line 18c) 1 19. 2520D Made Presumptive Eligibility Determinations 20d (prior to 2014 - Line 18d) 1 20. 2520E Other 20e (prior to 2014 - Line 18e) 1 21. 2520F None of These Efforts 20f 1 22. 2521 Written Policy to Emergency Medical Dare Policy 21 (prior to 2014 - Line 19) 1 23. 2521A Did Not Provide Care for Emergency Conditions 21a (prior to 2014 - Line 19a) 1 24. 2521B Did Not Have Policy Relating to Emergency Medical Care 21b (prior to 2014 - Line 19b) 1 25. 2521C Limited Who Was Eligible 21c (prior to 2014 - Line 19c) 1 26. 2521D Other 21d (prior to 2014 - Line 19d) 1 27. 2522A Look Back Method Allowed by a Medicare Fee 22a (prior to 2014 - Line 20a) 1 28. 2522B Look Back Method Allowed by a Medicare Fee and Private Insurance 22b (prior to 2014 - Line 20b) 1 29. 2522C Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare 22c (prior to 2014 - Line 20c) 1 30. 2522D Prospective Medicaid or Medicare Method 22d (prior to 2014 - Line 20d) 1 31. 2523 Charge Any of Its Patients 23 (prior to 2014 - Line 21) 1 32. 2524 Amount Equal to the Gross Charge 24 (prior to 2014 - Line 22) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions must be answered. Questions are invalid if not "1" or "2" . Correction Procedures: Correct any coding or transcription errors.

# Section 26 - Field Descriptions

3.12.12.24.20 (01-01-2026) Section 26 - Field Descriptions Section 26 Fields are located in Form 990, Schedule H, Part V, Section B. Listed below are the Fields contained in Section 26 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 26NM1 Name of Facility (part 1) Top Portion 20 2. 26NM2 Name of Facility (continued in part 2) Top Portion 15 3. 26ICD Section B Identification Number Code Edited Code 1 4. 26LNN Line Number reference to section A Line number of hospital (valid 2013 and prior) 3 5. 261 Licensed Register State 1 1 6. 262 Hospital Acquired in Current Year 2 2 7. 263 Hospital Conducted CHNA 3 (prior to 2014 - Line 1) 1 8. 263A Definition of Community Served 3a (prior to 2014 - Line 1a) 1 9. 263B Demographics of Community 3b (prior to 2014 - Line 1b) 1 10. 263C Existing Health Care and Resources 3c (prior to 2014 - Line 1c) 1 11. 263D How Data was Obtained 3d (prior to 2014 - Line 1d) 1 12. 263E Health Needs of Community 3e (prior to 2014 - Line 1e) 1 13. 263F Primary and Chronic Disease 3f (prior to 2014 - Line 1f) 1 14. 263G Identifying and Prioritizing Health Needs 3g (prior to 2014 - Line 1g) 1 15. 263H Consulting with Persons Representing 3h (prior to 2014 - Line 1h) 1 16. 263I Significant Health Needs Identified in the hospital facilities CHNA(s) 3i (prior to 2014 - Line 1i) 1 17. 263J Other 3j (prior to 2014 - Line 1j) 1 18. 264 Tax Year CHNA Conducted 4 (prior to 2014 - Line 2) 2 19. 265 Hospital Facility Take Into Account Input 5 (prior to 2014 - Line 3) 1 20. 266A CHNA Conducted with One or More Hospital Facilities 6a (prior to 2014 - Line 4) 1 21. 266B CHNA Conducted with One or More Organizations Other than Hospital Facilities 6b 1 22. 263D How Data was Obtained 3d (prior to 2014 - Line 1d) 1 23. 263E Health Needs of Community 3e (prior to 2014 - Line 1e) 1 24. 263F Primary and Chronic Disease 3f (prior to 2014 - Line 1f) 1 25. 263G Identifying and Prioritizing Health Needs 3g (prior to 2014 - Line 1g) 1 26. 263H Consulting with Persons Representing 3h (prior to 2014 - Line 1h) 1 27. 263I Significant Health Needs Identified in the hospital facilities CHNA(s) 3i (prior to 2014 -Line 1i) 1 28. 263J Other 3j (prior to 2014 - Line 1j) 1 29. 264 Tax Year CHNA Conducted 4 (prior to 2014 - Line 2) 2 30. 265 Hospital Facility Take Into Account Input 5 (prior to 2014 - Line 3) 1 31. 266A CHNA Conducted with One or More Hospital Facilities 6a (prior to 2014 - Line 4) 1 32. 266B CHNA Conducted with One or More Organizations Other than Hospital Facilities Line 6b 1 33. 267 Widely Available to Public 7 (prior to 2014 - Line 5) 1 34. 267A Hospital Website 7a (prior to 2014 - Line 5a) 1 35. 267B Other Website 7b 1 36. 267C Available Upon Request 7c (prior to 2014 - Line 5c) 1 37. 267D Other 7d (prior to 2014 - Line 5d) 1 38. 26O6A Facility addressed needs adopt 6a (valid 2013 and prior) 1 39. 26O6B Facility addressed needs execution 6b (valid 2013 and prior) 1 40. 26O6C Facility addressed needs development 6c (valid 2013 and prior) 1 41. 26O6D Facility addressed needs part in execution 6d (valid 2013 and prior) 1 42. 26O6E Facility addressed needs inclusion 6e (valid 2013 and prior) 1 43. 26O6F Facility addressed needs budget 6f (valid 2013 and prior) 1 44. 26O6G Facility addressed needs prioritization 6g (valid 2013 and prior) 1 45. 26O6H Facility addressed needs services 6h (valid 2013 and prior) 1 46. 26O6I Facility addressed needs other 6i (valid 2013 and prior) 1 47. 26OL7 Addressed needs identified 7 (valid 2013 and prior) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions must be answered. Questions are invalid if not "1" or "2" . Correction Procedures: Correct any coding or transcription errors.

# Section 27 - Field Descriptions

3.12.12.24.21 (01-01-2026) Section 27 - Field Descriptions Section 27 Fields are located in Form 990, Schedule H, Part V, Schedule B. Listed below are the Fields contained in Section 27 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 278 Adopt Implementation Strategy 8 1 2. 279 Tax Year Strategy Implemented 9 1 3. 2710 Strategy Posted on Website 10 1 4. 2710A URL Present Indicator 10a 1 5. 2710B Strategy Attached 10b 1 6. 2712A Excise Tax Under 4959 12a (prior to 2014 - Line 8a) 1 7. 2712B Did Organization File Form 4720 12b (prior to 2014 - Line 8b) 1 8. 2712C 4959 Tax Reported 12c (prior to 2014 - Line 8c) 15 9. 2713 Explained Eligibility Criteria 13 (prior to 2014 - Line 9) 1 10. 2713A Uses Federal Poverty Guidelines Free Care 13a (prior to 2014 - Line 10) 1 11. 27A1P Free Care Percentage 13a 1st percentage - (prior to 2014 - Line 10%) 3 12. 27O11 Use FPG Discounted care (valid 2013 and prior) Line 11 1 13. 27A2P Discounted Care Percentage 13a 2nd percentage - (prior to 2014 - Line 11%) 3 14. 27O12 Explained basis for calculating charged 11 (valid 2013 and prior) 1 15. 2713B Income Level Other than FPG 13b (prior to 2014 - Line 12a) 1 16. 2713C Asset Level 13c (prior to 2014 - Line 12b) 1 17. 2713D Medical Indigency 13d (prior to 2014 - Line 12c) 1 18. 2713E Insurance Status 13e (prior to 2014 - Line 12d) 1 19. 2713F Underinsurance Status 13f (prior to 2014 - Line 12e) 1 20. 27OLF Basis calculating Medicaid/Medicare 12f (valid 2013 and prior) 1 21. 27OLG Basis calculating State Regulation 12g (valid 2013 and prior) 1 22. 2713G Residency 13g 1 23. 2713H Other 13h (prior to 2014 - Line 12i) 1 24. 2714 Calculating Amounts Charged to Patient 14 1 25. 2715 Explained the Method for Applying Financial Assistance 15 (prior to 2014 - Line 13) 1 26. 2715A Information Hospital Required on Application 15a 1 27. 2715B Supporting Information Required on Application 15b 1 28. 2715C Contact Information 15c 1 29. 2715D Contact Information Sources of Financial Assistance 15d 1 30. 2715E Other 15e 1 31. 2716 Was Widely Publicized 16 (prior to 2014 - Line 14) 1 32. 2716A FAP Available on Website 16a 1 33. 2716B FAP Application on Website 16b 1 34. 2716C Plain Language Summary 16c 1 35. 2716D FAP Available on Request 16d 1 36. 2716E FAP Application Form Upon Request 16e 1 37. 2716F Plain Language FAP Available 16f 1 38. 2716G Individuals Notified about FAP 16g 1 39. 2716H FAP Customers Notified 16h 1 40. 2716I FAP Translated into Primary Language of LEP 16i 1 41. 2716J Other 16j 1 42. 27O4A Policy posted on website 14c (valid 2013 and prior) 1 43. 27O4B Policy attached billing 14c (valid 2013 and prior) 1 44. 27O4C Policy posted in room 14c (valid 2013 and prior) 1 45. 27O4D Policy posted in admin offices 14c (valid 2013 and prior) 1 46. 27O4E Policy provided 14c (valid 2013 and prior) 1 47. 27O4F Policy upon request 14c (valid 2013 and prior) 1 48. 27O4G Policy other method 14c (valid 2013 and prior) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions must be answered. Questions are invalid if not "1" or "2" . Correction Procedures: Correct any coding or transcription errors.

# Section 28 - Field Descriptions

3.12.12.24.22 (01-01-2026) Section 28 - Field Descriptions Section 28 Fields are located in Form 990, Schedule H, Part V, Section B. Listed below are the Fields contained in Section 28 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 2817 Separate Billing and Collections Billing 17 (prior to 2014 - Line 15) 1 2. 2818A Reporting to Credit Agency 18a (prior to 2014 - Line 16a) 1 3. 2818B Selling an Individuals Debt 18b (prior to 2014 - Line 16b) 1 4. 2818C Deferring Denying or Requesting a Payment 18c (prior to 2014 - Line 16c) 1 5. 2818D Actions That Require Legal or Judicial Process 18d (prior to 2014 - Line 16c) 1 6. 28OLE Action permitted under Body attachments 16d (valid 2013 and prior) 1 7. 2818E Other Similar Actions 18e (prior to 2014 - Line 16e) 1 8. 2818F None of These Actions 18f 1 9. 2819 Reasonable Effort to Determine Eligibility 19 (prior to 2014 - Line 17) 1 10. 2819A Reporting to Credit Agency 19a (prior to 2014 - Line 17a) 1 11. 2819B Selling an Individuals Debt 19b (prior to 2014 - Line 17b) 1 12. 2819C Deferring Denying or Requesting a Payment 19c 1 13. 2819D Actions That Require Legal or Judicial Process 19d (2014 – 2016 was 19c ) (prior to 2014 - Line 17c) 1 14. 28O7D Engaged under Body attachments 17d 1 15. 2819E Other Similar Actions 19d (prior to 2014 - Line 17e) 1 16. 2820A Provided a Written Notice 20a (prior to 2014 - Line 18a) 1 17. 2820B Reasonable Effort to Orally Notify 20b (prior to 2014 - Line 18b) 1 18. 2820C Processed Complete and Incomplete FAP 20c (prior to 2014 - Line 18c) 1 19. 2820D Made Presumptive Eligibility Determinations 20d (prior to 2014 - Line 18d) 1 20. 2820E Other 20e (prior to 2014 - Line 18e) 1 21. 2820F None of These Efforts 20f 1 22. 2821 Written Policy to Emergency Medical Dare Policy 21 (prior to 2014 - Line 19) 1 23. 2821A Did Not Provide Care for Emergency Conditions 21a (prior to 2014 - Line 19a) 1 24. 2821B Did Not Have Policy Relating to Emergency Medical Care 21b (prior to 2014 - Line 19b) 1 25. 2821C Limited Who Was Eligible 21c (prior to 2014 - Line 19c) 1 26. 2821D Other 21d (prior to 2014 - Line 19d) 1 27. 2822A Look Back Method Allowed by a Medicare Fee 22a (prior to 2014 - Line 20a) 1 28. 2822B Look Back Method Allowed by a Medicare Fee and Private Insurance 22b (prior to 2014 - Line 20b) 1 29. 2822C Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare 22c (prior to 2014 - Line 20c) 1 30. 2822D Prospective Medicaid or Medicare Method 22d (prior to 2014 - Line 20d) 1 31. 2823 Charge Any of Its Patients 23 (prior to 2014 - Line 21) 1 32. 2824 Amount Equal to the Gross Charge 24 (prior to 2014 - Line 22) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions must be answered. Questions are invalid if not "1" or "2" . Correction Procedures: Correct any coding or transcription errors.

# Section 29 - Field Descriptions

3.12.12.24.23 (01-01-2026) Section 29 - Field Descriptions Section 29 Fields are located in Form 990, Schedule H, Part V, Section B. Listed below are the Fields contained in Section 29 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 29NM1 Name of Facility (part 1) Top Portion 20 2. 29NM2 Name of Facility (continued in part 2) Top Portion 15 3. 29ICD Section B Identification Number Code Edited code 1 4. 29LNN Line Number reference to section A Line number of hospital 3 5. 291 Licensed Register State 1 1 6. 292 Hospital Acquired in Current Year 2 2 7. 293 Hospital Conducted CHNA 3 (prior to 2014 - Line 1) 1 8. 293A Definition of Community Served 3a (prior to 2014 - Line 1a) 1 9. 293B Demographics of Community 3b (prior to 2014 - Line 1b) 1 10. 293C Existing Health Care and Resources 3c (prior to 2014 - Line 1c) 1 11. 293D How Data was Obtained 3d (prior to 2014 - Line 1d) 1 12. 293E Health Needs of Community 3e (prior to 2014 - Line 1e) 1 13. 293F Primary and Chronic Disease 3f (prior to 2014 - Line 1f) 1 14. 293G Identifying and Prioritizing Health Needs 3g (prior to 2014 - Line 1g) 1 15. 293H Consulting with Persons Representing 3h (prior to 2014 - Line 1h) 1 16. 293I Significant Health Needs Identified in the hospital facilities CHNA(s) 3i (prior to 2014 - Line 1i) 1 17. 293J Other 3j (prior to 2014 - Line 1j) 1 18. 294 Tax Year CHNA Conducted 4 (prior to 2014 - Line 2) 2 19. 295 Hospital Facility Take Into Account Input 5 (prior to 2014 - Line 3) 1 20. 296A CHNA Conducted with One or More Hospital Facilities 6a (prior to 2014 - Line 4) 1 21. 296B CHNA Conducted with One or More Organizations Other than Hospital Facilities 6b 1 22. 297 Widely Available to Public 7 (prior to 2014 - Line 5) 1 23. 297A Hospital Website 7a (prior to 2014 - Line 5a) 1 24. 297B Other Website 7b 1 25. 297C Available Upon Request 7c (prior to 2014 - Line 5c) 1 26. 297D Other 7d (prior to 2014 - Line 5d) 1 27. 29O6A Facility addressed needs adopt 14c (valid 2013 and prior) 1 28. 29O6B Facility addressed needs execution 14c (valid 2013 and prior) 1 29. 29O6C Facility addressed needs development 14c (valid 2013 and prior) 1 30. 29O6D Facility addressed needs part in execution 14c (valid 2013 and prior) 1 31. 29O6E Facility addressed needs inclusion 14c (valid 2013 and prior) 1 32. 29O6F Facility addressed needs budget 14c (valid 2013 and prior) 1 33. 29O6G Facility addressed needs prioritization 14c (valid 2013 and prior) 1 34. 29O6H Facility addressed needs services 14c (valid 2013 and prior) 1 35. 29O6I Facility addressed needs other 14c (valid 2013 and prior) 1 36. 29OL7 Addressed needs identified 14c (valid 2013 and prior) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions must be answered. Questions are invalid if not "1" or "2" . Correction Procedures: Correct any coding or transcription errors.

# Section 30 - Field Descriptions

3.12.12.24.24 (01-01-2026) Section 30 - Field Descriptions Section 30 Fields are located in Form 990, Schedule H, Part V, Section B. Listed below are the Fields contained in Section 30 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 308 Adopt Implementation Strategy 8 1 2. 309 Tax Year Strategy Implemented 9 1 3. 3010 Strategy Posted on Website 10 1 4. 3010A URL Present Indicator 10a 1 5. 3010B Strategy Attached 10b 1 6. 3012A Excise Tax Under 4959 12a (prior to 2014 - Line 8a) 1 7. 3012B Did Organization File Form 4720 12b (prior to 2014 - Line 8b) 1 8. 3012C 4959 Tax Reported 12c (prior to 2014 - Line 8c) 15 9. 3013 Explained Eligibility Criteria 13 (prior to 2014 - Line 9) 1 10. 3013A Uses Federal Poverty Guidelines Free Care Line 13a (prior to 2014 - Line 10) 1 11. 30A1P Free Care Percentage Line 13a, 1st percentage (prior to 2014 - 10%) 3 12. 30O11 Use FPG Discounted care Line 11 (valid 2013 and prior) 1 13. 30A2P Discounted Care Percentage 13a, 2nd percentage (prior to 2014 - Line - old line 11%) 3 14. 30O12 Explained basis for calculating charged 11 (valid 2013 and prior) 1 15. 3013B Income Level Other than FPG 13b (prior to 2014 - Line 12a) 1 16. 3013C Asset Level 13c (prior to 2014 - Line 12b) 1 17. 3013D Medical Indigency 13d (prior to 2014 - Line 12c) 1 18. 3013E Insurance Status 13e (prior to 2014 - Line 12d) 1 19. 3013F Underinsurance Status 13f (prior to 2014 - Line 12e) 1 20. 30OLF Basis calculating Medicaid/Medicare 14c (valid 2013 and prior) 1 21. 30OLG Basis calculating State Regulation 14c (valid 2013 and prior) 1 22. 3013G Residency 13g 1 23. 3013H Other 13h (prior to 2014 - Line 12i) 1 24. 3014 Calculating Amounts Charged to Patient 14 1 25. 3015 Explained the Method for Applying Financial Assistance 15 (prior to 2014 - Line 13) 1 26. 3015A Information Hospital Required on Application 15a 1 27. 3015B Supporting Information Required on Application 15b 1 28. 3015C Contact Information 15c 1 29. 3015D Contact Information Sources of Financial Assistance 15d 1 30. 3015E Other 15e 1 31. 3016 Was Widely Publicized 16 (prior to 2014 - Line 14) 1 32. 3016A FAP Available on Website 16a 1 33. 3016B FAP Application on Website 16b 1 34. 3016C Plain Language Summary 16c 1 35. 3016D FAP Available on Request 16d 1 36. 3016E FAP Application Form Upon Request 16e 1 37. 3016F Plain Language FAP Available 16f 1 38. 3016G Individuals Notified about FAP 16g 1 39. 3016H FAP Customers Notified 16h 1 40. 3016I FAP Translated into Primary Language of LEP 16i 1 41. 3016J Other 16j 1 42. 30O4A Policy posted on website 14c (valid 2013 and prior) 1 43. 30O4B Policy attached billing 14c 1 44. 30O4C Policy posted in room 14c (valid 2013 and prior) 1 45. 30O4D Policy posted in admin offices 14c (valid 2013 and prior) 1 46. 30O4E Policy provided 14c (valid 2013 and prior) 1 47. 30O4F Policy upon request 14c (valid 2013 and prior) 1 48. 30O4G Policy other method 14c (valid 2013 and prior) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions must be answered. Questions are invalid if not "1" or "2" . Correction Procedures: Correct any coding or transcription errors.

# Section 31 - Field Descriptions

3.12.12.24.25 (01-01-2026) Section 31 - Field Descriptions Section 31 Fields are located in Form 990, Schedule H, Part V, Section B. Listed below are the Fields contained in Section 31 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Number Max Length 1. 3117 Separate Billing and Collections Billing 17 (prior to 2014 - Line 15) 1 2. 3118A Reporting to Credit Agency 18a (prior to 2014 - Line 16a) 1 3. 3118B Selling an Individuals Debt 18b (prior to 2014 - Line 16b) 1 4. 3118C Deferring Denying or Requesting a Payment 18c (prior to 2014 - Line 16c) 1 5. 3118D Actions That Require Legal or Judicial Process 18d (prior to 2014 - Line 16c) 1 6. 31OLE Action permitted under Body attachments 16d (valid 2013 and prior) 1 7. 3118E Other Similar Actions 18e (prior to 2014 - Line 16e) 1 8. 3118F None of These Actions 18f 1 9. 3119 Reasonable Effort to Determine Eligibility 19 (prior to 2014 - Line 17) 1 10. 3119A Reporting to Credit Agency 19a (prior to 2014 - Line 17a) 1 11. 3119B Selling an Individuals Debt 19b (prior 2014 – old Line 17b) 1 12. 3119C Deferring Denying or Requesting a Payment 19c 1 13. 3119D Actions That Require Legal or Judicial Process 19d (2014 – 2016 – Line 19c) (prior to 2014 - Line 17c) 1 14. 31O7D Engaged under Body attachments 17d 1 15. 3120A Provided a Written Notice 20a (prior to 2014 - Line 18a) 1 16. 3120B Reasonable Effort to Orally Notify 20b (prior to 2014 - Line 18b) 1 17. 3120C Processed Complete and Incomplete FAP 20c (prior to 2014 - Line 18c) 1 18. 3120E Other 20e (prior to 2014 - Line 18e) 1 19. 3120F None of These Efforts 20f 1 20. 3121 Written Policy to Emergency Medical Dare Policy 21 (prior to 2014 - Line 19) 1 21. 3121A Did Not Provide Care for Emergency Conditions 21a (prior to 2014 - Line 19a) 1 22. 3121B Did Not Have Policy Relating to Emergency Medical Care 21b (prior to 2014 - Line 19b) 1 23. 3121C Limited Who Was Eligible 21c (prior to 2014 - Line 19c) 1 24. 3121D Other 21d (prior to 2014 - Line 19d) 1 25. 3122A Look Back Method Allowed by a Medicare Fee 22a (prior to 2014 - Line 20a) 1 26. 3122B Look Back Method Allowed by a Medicare Fee and Private Insurance 22b (prior to 2014 - Line 20b) 1 27. 3122C Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare 22c (prior to 2014 - Line 20c) 1 28. 3122D Prospective Medicaid or Medicare Method 22d (prior to 2014 - Line 20d) 1 29. 3123 Charge Any of Its Patients 23 (prior to 2014 - Line 21) 1 30. 3124 Amount Equal to the Gross Charge 24 (prior to 2014 - Line 22) 1 Invalid Conditions: Checkboxes are invalid if not "1" or blank. All yes/no questions must be answered. Questions are invalid if not "1" or "2" . Correction Procedures: Correct any coding or transcription errors.

# Section 32 - Field Designators

3.12.12.24.26 (01-01-2026) Section 32 - Field Designators Listed below are the Fields contained in Section 32 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. 32LP1 Excess Benefit Transactions Right of Schedule L, Part I, Line 1, Column (c) 1 2. 32LP2 Approved by Board or Committee Right of Schedule L, Part II, Column (g) 1 3. 32RPV Interest, Annuities, Royalties Yes/No box from Sch. R, Part V, Line 1a 1 Invalid Conditions: Checkboxes are invalid if not "1" or "2" . All yes/no questions must be answered. Fields 32LP1 and 32LP2 are to indicate there is information present on Schedule L Part I, line 1 Col. (c) and/or Part II, Col. (g). Correction Procedures: Correct any coding or transcription errors.

# Section 40 - Field Descriptions

3.12.12.24.27 (01-01-2026) Section 40 - Field Descriptions Section 40 Fields are ERS Input Only fields. Listed below are the Fields contained in Section 40 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. 40F Schedule Presence Indicator 0414B 0415 0416 1 2. 40G Schedule Presence Indicator 0417 0418 0419 1 3. 40K Schedule Presence Indicator 0424A 0424B 0424C 0424D 1 4. 40M Schedule Presence Indicator 0429 0430 1 5. 40N Schedule Presence Indicator 0431 0432 1 Invalid Conditions: Fields 40F, 40G, 40K, 40M, and 40N are used to indicate whether a Schedule was actually attached if an answer to a trigger question in Form 990 Parts IV, V or VI is marked "yes" and a schedule is required. Not blank, "1" , or "2" . Correction Procedures: Correct any coding or transcription errors. No. If Then 1. question is marked yes and schedule is attached enter "1" 2. question is marked yes and schedule is not attached enter "2" 3. question is marked no or blank enter "2"

# Form 990 2008 and Subsequent - Math/Consistency Errors Priority IV

3.12.12.25 (01-03-2025) Form 990 2008 and Subsequent - Math/Consistency Errors Priority IV A priority IV error will display whenever the contents of one Field are inconsistent with another Field or when the math computation is incorrect. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order. The screen display will show the error code assigned and all Fields needed to make the necessary correction. The Field labeled CL will be displayed for the entry of a Clear Field on records where the possibility that a change or correction will not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field. All errors must be resolved by either: Correcting the error or, Entering a Clear Field or, Suspending the document (SSPND) with the appropriate Action Code (AC).

# Error Code 010

3.12.12.25.1 (01-01-2026) Error Code 010 Error Code 010 displayed Fields are: No. Field Explanation 1. RMIT> Remittance 2. 01NC Name Control 3. 01EIN Employer Identification Number 4. 01TXP Tax Period 5. 01CCC Computer Condition Code 6. 01RCD Received Date 7. 01ORG Organization Code 8. 01NPF Non-PF Reason Code 9. 01SS Subsection 10. 01ADC Audit Code 11. 01GRP Group Return Code 12. 01COR Correspondence Indicator 13. 01CRD Correspondence Received Date 14. 01IRI IRI Code 15. 01CAF CAF Indicator 16. 01DDP Daily Delinquency Penalty 17. 01SCA Schedule Indicator Code 18. 01SCB Schedule Indicator Code 19. 01PRE Preparation Indicator 20. 01PSN Preparer 21. 01PEN Preparer EIN 22. 01PTN Preparer Telephone Number "ANY SECTION OTHER THAN 01 IS PRESENT" Invalid Conditions: Error Code 010 will generate when the CCC "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC or 01GRP are present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information. Determine if CCC "G" was input correctly: Note: See IRM 3.11.16.3.9 for additional instructions for determining an amended return. No. If Then 1. CCC "G" was entered correctly, DLSEC to delete all entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC OR 01GRP in Section 01. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary. 2. CCC "G" was entered incorrectly, Enter all necessary data. Ensure that Section 01 Fields are correct. Delete the "G" in Field 01CCC. ANY SECTION OTHER THAN 01 IS PRESENT

# Error Code 912

3.12.12.25.2 (01-01-2026) Error Code 912 Error Code 912 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 01SS Subsection 3. 01IRI Incomplete return item 4. 01NPF Non-PF Reason Code 5. 01ADC Audit Code Invalid Conditions: Field 01ORG is "1" or "3" , Field 01NPF is blank, and Field 01SS is "03" , "50" , "60" , "70" , "71" or "91" . Field 01ORG is "1" or "3" and Field 01SS is "82" . Correction Procedures: Correct any coding or transcription errors. Note: Research INOLE to confirm the organizations Status Code. If the account is in Status 97, it means the organizations Tax Exempt status has been revoked. ERS Tax Examiners will attach Form 3696, Correspondence Action Sheet (CAS), with the appropriate paragraph indicating their tax-exempt status has been revoked. Do not add any additional paragraphs. SSPND the return 640. Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 03, 50, 60, 70, 71 or 91 with a Foundation Code other than 00, 02, 03, 04, or 09. If Schedule A is required but is missing or blank, send the return back to the filer. SSPND 640. If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter "11" in Field 01NPF. Do not enter Schedule Indicator Code "A" . If no Subsection, enter "00" in Field 01SS and delete Field 01NPF and Section 11 or 12. If Subsection is 82, enter "4" in Field 01ORG if not already present and delete Field 01NPF and Section 11 or 12. All organizations who file Schedule A must check only one box in Part I. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows: Note: Research BMFOL for prior postings. If no prior returns have posted to the account, treat it as an initial filing. Enter a "1" in Fields 111F and 114F and/or 121F and 126F, whichever is applicable). Note: Always accept the filer's entry for the NPF Code, if present. No. Part I Box NPF Code Subsection Code Foundation Code 1. Box 1 01 03 10 2. Box 2 02 03 11 3. Box 3 03 03 12 4. Box 4 05 03 12 5. Box 5 06 03 13 6 Box 6 04 03 14 7. Box 7 07 03 15 8. Box 8 08 03 15 9. Box 9 16 03 25 10. Box 10 09 03 16 11. Box 11 11 03 18 12. Box 12, Type I Box Checked 12 03 21 13. Box 12 Type II Box Checked 13 03 22 14. Box 12, Type III Box Checked 14 03 23 15. Box 12, Type III, Other Box Checked 15 03 24 16. 3 03 50 N/A 17. 9 09 70 N/A 18. 11 10 60, 71, 91 N/A If the NPF Code is 02 and Schedule E is missing, send the return back to the filer. SSPND 640. If the NPF Code is 06, 07, 08, or 16, Schedule A, Part II is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. ("N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries. Enter a "1" in Fields 111F and 114F). If Part II is missing, send the return back to the filer. SSPND 640. If the NPF Code is 09, Schedule A, Part III is required for all but initial returns. Research BMFOLI., If no prior postings, treat as an initial return and follow the instructions in the note in (3) above. (N/A, "0" (zero), "-" (dash) or none are acceptable entries, enter a "1" in Fields 121F and 126F). If Part III is missing, send the return back to the filer. SSPND 640. If a type box is not checked, send the return back to the filer. SSPND 640. Note: For Subsection 70, send the return back if Part III is blank and it's not an initial return. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on the preprinted label or INOLES.

# Error Code 918

3.12.12.25.3 (01-01-2026) Error Code 918 Error Code 918 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 01SS Subsection 3. 0512A Filed in Lieu of Form 1041 Question Code Invalid Conditions: Field 0512A is "1" and Field 01ORG is not "3" . Correction Procedures: Correct any coding or transcription errors. Field 0512A is located on Form 990, Part V, Line 12a. Verify that the Organization Code was edited correctly: If the 4947(a)(1) box of Item I on the face of the return is checked or the IRS label or INOLES shows subsection "91" , change Field 01ORG to "3" . Otherwise, delete Field 0512A.

# Error Code 924

3.12.12.25.4 (01-01-2026) Error Code 924 Error Code 924 displayed Fields are: No. Field Explanation 1. RMIT> Remittance (Generated) 2. 01RCD Received Date 3. 01RDD> Return Due Date (Generated) Invalid Conditions: Remittance is present and Field 01RCD is on or before 01RDD>. Correction Procedures Correct all coding and transcription errors. Verify Field 01RCD is correct. If the Received Date is correct, SSPND 351. Annotate on Form 4227"research remittance" . Rejects Correction Procedures: The Rejects Tax Examiner must research using BMFOL to apply remittance to the proper MFT with Form 3244, Payment Posting Voucher. If unable to determine where to apply remittance, SSPND 640 and correspond with Letter 320-C, FTD Payment Information/Verification Requested.

# Error Code 926

3.12.12.25.5 (01-01-2026) Error Code 926 Error Code 926 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01DDP Daily Delinquency Penalty 4. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01DDP is present and Field 01RCD is on or before Field 01RDD>. Correction Procedures: Correct any coding or transcription errors. Verify Field 01RCD is correct. If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP. If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty" . If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.

# Error Code 928

3.12.12.25.6 (01-01-2026) Error Code 928 Error Code 928 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01DDP Daily Delinquency Penalty Invalid Conditions: CCC "V" and Field 01DDP are both present. Correction Procedures: Correct any coding or transcription errors. If a statement is attached showing that the filer has reasonable cause for filing late and DDP was computed by the taxpayer, delete the entry in Field 01DDP. If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause" . If the filer has not shown reasonable cause for filing late, delete CCC "V" .

# Error Code 934

3.12.12.25.7 (01-01-2026) Error Code 934 Error Code 934 displayed Fields are: No. Field Explanation 1. 01COR Correspondence Indicator 2. 01TXP Tax Period 3. 01IRI IRI Code Invalid Conditions: Field 01COR is "21" , "22" , "23" or "24" and Field 01TXP is prior to 198312. Correction Procedures: Correct any coding or transcription errors. Refer to the return to verify that the Tax Period is correct: If not correct, change the Tax Period in Field 01TXP. If correct, change Field 01COR to "11" , "12" , "13" , or "14" as appropriate.

# Error Code 936

3.12.12.25.8 (01-01-2026) Error Code 936 Error Code 936 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01TXP Tax Period 3. 01RCD Received Date 4. 01COR Correspondence Indicator 5. 01CRD Correspondence Received Date 6. 01IRI Incomplete Return Indicator (IRI) Code 7. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01IRI is present and Field 01COR is not present. Field 01COR is "21" , "22" , "23" or "24" and Field 01IRI is not present. Field 01COR is "11" , or "21" , and Field 01CRD is blank. Field 01COR is "12" , "13" , "14" , "22" , "23" , or "24" and Field 01CCC "3" is not present. Correction Procedures: Correct any coding or transcription errors. For non-IRI items, verify item was required: If not required, delete Field 01COR. Enter the response date in Field 01CRD. If item is required, send the return back to the filer. SSPND 640. For IRI items, verify the item was required. If not required, delete Field 01COR and Field 01IRI. If the response date is later than Field 01RDD>, enter the response date in Field 01CRD. If item is required, send the return back to the filer. SSPND 640. If the tax year is 2008 or subsequent and the filer used a 2007 or prior revision of Form 990, send the return back to the filer requesting the current revision. SSPND 640.

# Error Code 942

3.12.12.25.9 (01-01-2026) Error Code 942 Error Code 942 displayed Fields are: No. Field Explanation 1. 01COR Correspondence Indicator 2. 01CRD Correspondence Received Date 3. 01IRI IRI Code 4. 01CCC Computer Condition Code Invalid Conditions: Field 01CRD or CCC "3" is present and Field 01COR is not present. Correction Procedures: Correct any coding or transcription errors. If correspondence was not initiated, determine whether correspondence is required: If not, delete the entry in Field 01CRD. If correspondence is required, send the return back to the filer. SSPND 640.

# Error Code 945

3.12.12.25.10 (01-01-2026) Error Code 945 Error Code 945 displayed Fields are: No. Field Explanation 1. 01SCA Schedule Indicator Code 2. 01SCB Schedule Indicator Code 3. 01IRI Incomplete Return Item 4. 01COR Correspondence Indicator Code Invalid Conditions: Fields 01SCA or 01SCB Schedule O is not Present. Correction Procedures: Correct any Coding or Transcription errors. All Form 990 returns must have a Schedule O attached. If Schedule O is not attached, send the return back to the filer. SSPND 640. Note: Only enter a SIC Code if the schedule is present. Schedule O must contain more information than just a name and EIN.

# Error Code 946

3.12.12.25.11 (01-01-2026) Error Code 946 Error Code 946 displayed Fields are: No. Field Explanation 1. 01NPF Non-PF Reason Code 2. 01SS Subsection 3. 01IRI Incomplete Return Item 4. 01ADC Audit Code Invalid Conditions: Field 01NPF is blank and Schedule E is present. Field 01NPF is "6" , "7" , "8" or "16" and Section 11 is not present. Field 01NPF is "9" and Section 12 is not present. Correction Procedures: Correct any coding or transcription errors. Note: Research INOLE to confirm the organizations Status Code. If the account is in Status 97, it means the organizations Tax Exempt status has been revoked. ERS Tax Examiners will complete Form 3696, Correspondence Action Sheet (CAS), with the appropriate paragraph indicating their tax-exempt status has been revoked. Do not add any additional paragraphs. SSPND 640. Schedule A is needed for the following Subsections only: 03 with a Foundation Code other than 02, 03, or 04 and SS 50, 60, 70, 71, or 91. Research for the correct subsection if Item I is not "03" . Note: If Subsection is 03 and Foundation Code is 02, 03 or 04, do not correspond for Schedule A. Enter "11" in Field 01NPF. Do not enter Schedule Indicator Code "A" . If Part I, Schedule A is blank and the preprinted label shows Foundation Code "11" , enter "02" in Field 01NPF. Send the return back to the filer for Schedule E, if missing. SSPND 640. All organizations that file Schedule A must check only one box: If Schedule A, Part I is not completed or two boxes are checked, research INOLES. Enter the correct NPF Code from the chart below. If the NPF Code is "06" , "07" , or "08" check for the presence of Part II. Correspond if needed. "N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries. Enter a "1" in Fields 111F and 114F. Note: Research for prior postings. If none, treat as initial return, enter a "1" in Fields 111F and 114F and/or 121F and 126F, whichever is applicable, and do not send back for Part II or Part III. If the NPF Code is "16" , check for the presence of Part II. "N/A" , "0" , "-" (dash), or "none" are acceptable entries. Enter a "1" in Fields 111F and 114F. If the NPF Code is 09, check for the presence of Schedule A Part III. "N/A" , "0" , "-" , or "none" are acceptable entries. Enter a "1" in Fields 121F and 126F. If research shows SS50, 60, 70, 71 or 91, and Schedule A, Part I is not completed or two boxes are checked, correspond for Part I. The following is a list of NPF Codes for SS50, 60, 70, 71 or 91: SS50 = NPF 03 (box 3) SS60 = NPF 10 (box 11) SS70 = NPF 09 (box 9) SS71 = NPF 10 (box 11) SS91 (4947) (a)(1) = NPF 10, (box 11) Note: For Subsection 70, also correspond for Part III if blank and it's not an initial return. Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer. SSPND 640. No. Part I Box NPF Code Subsection Code Foundation Code 1. Box 1 01 03 10 2. Box 2 02 03 11 3. Box 3 03 03 12 4. Box 4 05 03 12 5. Box 5 06 03 13 6 Box 6 04 03 14 7. Box 7 07 03 15 (Governmental Unit) 8. Box 8 08 03 15 9. Box 9 16 03 25 10. Box 10 09 03 16 11. Box 11 11 03 18 12. Box 12, Type I Box Checked 12 03 21 13. Box 12, Type II Box Checked 13 03 22 14. Box 12, Type III Box Checked 14 03 23 15. Box 12, Type III Other Box Checked 15 03 24 16. 3 03 50 N/A 17. 9 09 70 N/A 18. 11 10 60, 71, 91 N/A Note: If Box 11 is checked, one of the Type Boxes must also be checked. Note: If PTA and box 2 is marked and Schedule E is incomplete or blank, research for the correct NPF Code. If the Foundation Code is not "11" ., change the NPF Code and do not send back for Schedule E. Use NPF 03 if the organization's name includes "Hospital" , "Clinic" , etc. Use NPF 05 if the organization's name includes "Research" or "Laboratory" , etc. Remember we will no longer correspond with the filer for information. Send the return back to the filer. SSPND 640. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on the preprinted label or INOLES.

# Error Code 947

3.12.12.25.12 (01-01-2026) Error Code 947 Error Code 947 displayed Fields are: No. Field Explanation 1. 01SCA Schedule Indicator Code 2. 01SCB Schedule Indicator Code 3. 01IRI Incomplete Return Item 4. 01COR Correspondence Indicator Code 5. 01CRD Correspondence Received Date 6. 0420A Hospital Question Code 7. 0420B Attach Audited Financial Statements Invalid Conditions: The question in Part IV, Form 990 in Field 0420A is marked "yes" , and Field 01SCA or SCB H is not present. The question in Field 0420A is "yes" and Field 0420B is marked "no" or blank and the Audited Financial Statement is not attached. Note: If the Tax period is 201104 and subsequent, send back the return for the missing Audited Financial Statements. Any statement can be accepted that is referred to as an Audited Financial Statement by the filer. The wrong revision of Schedule H was used. If the return is for Tax Year 201012, and subsequent, the filer must use the 2010 revision of Schedule H. If the Tax Year is prior to 201012 the revision of Schedule H doesn't matter. Correction Procedures: Correct any Coding or Transcription errors. If the transcription is correct and the schedule H is missing, incomplete, or the wrong revision was filed, send the return back to the filer for the missing schedule. SSPND 640. Note: Only enter a SIC Code if a complete schedule is present. If Field 0420A is "yes" and 0420B is "no" or blank and the Audited Financial Statement is not attached, send the return back to the filer. SSPND 640. If the statement is attached change Field 0420B to "1" = yes.

# Error Code 948

3.12.12.25.13 (01-01-2026) Error Code 948 Error Code 948 displayed Fields are: No. Field Explanation 1. 01SCA Schedule Indicator Code 2. 01SCB Schedule Indicator Code 3. 01IRI Incomplete Return Item 4. 01COR Correspondence Indicator Code 5. 041 Is Organization 501(c) (3) or 4947(a)(1) 6 042 Schedule B Code 7. 043 Engage in Political Activity 8. 044 Engage in Lobbying Activity 9. 045 Subject to Section 6033(e) Notice 10. 046 Maintain Donor Advised Funds 11. 0413 Is the Organization a School 12. 0423 Answer "yes" to Questions 3, 4 or 5 13. 0425A 501(c)(3) and 501(c)(4) Orgs Engaged in Excess Benefit Transaction 14. 0425B Become Aware that it Engaged in Excess Benefit Transaction 15. 0426 Loan to or by a Current/Former Officer/Director 16. 0427 Provide Grant or Other 17. 0428A Transaction with Current/Former Officer 18. 0428B Transaction with Family Member 19. 0428C Transaction with Entity or Current/Former Officer 20. 0433 Own 100% of an Entity 21. 0434 Related to any Tax Exempt or Taxable Entity 22. 0435B Receive Payment or Engage in Transaction 23. 0436 Make any Transfers 24. 0437 Conduct more than 5% Invalid Conditions: Field 01SCA or 01SCB is not present when the answer to a question in Part IV is "Yes" , which indicates the schedule must be present. Correction Procedures: Correct any Coding or Transcription errors. Each question with a "yes" answer must have a related Schedule attached. If the transcription is correct and the schedule is missing, send the return back to the filer. SSPND 640. Note: All of the schedules in EC 948 are considered necessary for a complete return. Note: Only enter a SIC Code if the complete schedule is present. No. Schedule SIC Code 1. Schedule A A 2. Schedule B B 3. Schedule C C 4. Schedule D D or D-1 5. Schedule E E 6. Schedule J J 7. Schedule L L 8. Schedule R R If Field 041 is "yes" and the Subsection does not require a Schedule A, blank the Field. See invalid conditions paragraph 2 below. If the question on Part IV, Line 2, Field 042 is checked "yes" and Schedule B is not attached, send the return back to the filer. SSPND 640. If the question is checked "no" , Schedule B is not required. Only Schedule D, Part I is considered necessary for a complete return. If EC 948 is displayed because Fields 047 through 0412A are marked "yes" , change the Field to "no" and continue processing. Do not send the return back for other parts of Schedule D. If SIC D and D-1 are both present, delete D. It won't accept both.

# Error Code 952

3.12.12.25.14 (01-01-2026) Error Code 952 Error Code 952 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01DDP Daily Delinquency Penalty Taxpayer 4. >>>> Daily Delinquency Penalty Computer 5. 01GR> Gross Receipts (Generated) 6. 01RDD> Return Due Date (Generated) Invalid Conditions: Tax Period is 198712 or subsequent and Field 01DDP is greater than Field 01DDP. Tax Period is prior to 198712 and Field 01DDP is greater than $5,000. Correction Procedures: Correct any coding or transcription errors. If transcribed correctly and penalty was computed by a Field Examiner or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so. If the amount was computed by the taxpayer and was transcribed correctly, delete the amount in Field 01DDP. If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 4227, Adjustment Request, and route document to EO Accounts. DDP Amounts: Daily Delinquency Penalty amounts are: For tax years ending on or after July 30, 1996, the penalty is $20 a day computed from Field 01RDD>. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is fewer. For tax years ending before July 30, 1996, the penalty is $10 a day computed from Field 01RDD>. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less. If the organization has gross receipts exceeding $1,000,000 for any year, the law provides for a penalty of $100 a day computed from Field 01RDD>. The maximum penalty may be as much as $50,000.

# Error Code 954

3.12.12.25.15 (01-01-2026) Error Code 954 Error Code 954 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01GR> Gross Receipts (Generated) 3. 01SS Subsection Code 4. 01COR Correspondence Indicator 5. 01CCC Computer Condition Code 6. 01IRI IRI Code 7. 01TXP Tax Period 8. 1016B Total Asset EOY "SECTION 10 " . Invalid Conditions: Field 01GR> is more than $50,000, Field 1016B is not present, Field 01COR is "11" , "21" or blank for Tax Periods 201012 and subsequent. For Tax Periods 201011 and prior, it will be Field 01GR> is more than $25,000. Note: If the Subsection is 82, use $25,000 for all Tax Periods. Correction Procedures: Correct any coding or transcription errors. If Field 1016B is truly "0" (zero), "–" (dash), or "None" , enter "C" in the Clear Field. Refer to the document to determine Total Assets EOY: Note: If the information is not send the return back to the filer. SSPND 640.

# Error Code 955

3.12.12.25.16 (01-01-2026) Error Code 955 Error Code 955 displayed Fields are located on Schedule A: No. Field Explanation 1. 11TO Part I, Line 12, a-d Checkbox 1= Corporation 2= Trust 3= Association 4= Other 2. 12P4A Part IV, Section A 3. 12P4B Part IV, Section B 4. 12P4C Part IV, Section C 5. 12P4D Part IV, Section D 6. 12P4E Part IV, Section E Invalid Conditions: This Error check is based on Schedule A Sections 11 and 12. If line 12 is checked, one of the type boxes a through d must also be checked. Correction Procedures: Check Schedule A to see if there is data present in the different Sections and enter a "1" in the Fields. GETSEC Schedule A, Section 12 to correct the Fields below. Field 11TO must have an entry if box 12 is checked, it must be answered 1-4. Section 11 Field 11TO is based on the box checked on Schedule A, Part 1, line 12, boxes a through d. Send the return back if the missing Section 12 Fields are not present under these conditions. If Field 11TO=1, Fields 12P4A and 12P4B must have a "1" present. If Field 11TO=2, Fields 12P4A and 12P4C must have a "1" present. If Field 11TO=3, Fields 12P4A, 12P4D and 12P4E must have a "1" present. If Field 11TO=4, Fields 12P4A and 12P4D must have a "1" present. If the NPF Code is not "12" , "13" , "14" or "15" , delete the entry in Field 11TO.

# Error Code 956

3.12.12.25.17 (01-01-2026) Error Code 956 Error Code 956 displayed Fields are: No. Field Explanation 1. 086AR Gross Rents Real 2. 086BR Less Rent Expenses Real 3. 086CR Rental Income Real 4. >>>> Rental Income Real Underprint 5. 086AP Gross Rents Personal 6. 086BP Less Rent Expenses Personal 7. 086CP Rental Income Personal 8. >>>> Rental Income Personal 9. 086DA Net Rental Income 10. >>>> Net Rental Income Underprint Invalid Conditions: Fields 086CR and 086DA computer and Fields 086CR and 086DA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Fields 086BR and 086BP are always positive. Correction Procedures: Correct any coding or transcription errors. If only the net amount is present in Field 086DA, try to figure, (back into) the appropriate amounts for Field 086AR and 086CR. If unable to perfect, enter the net amount from Field 086DA in Field 086AR and 086CR. When all transcription and editing errors have been perfected, change Field 086DA to the computer-generated amount.

# Error Code 958

3.12.12.25.18 (01-01-2026) Error Code 958 Error Code 958 displayed Fields are: No. Field Explanation 1. 087AS Gross Amount from Sale of Assets Securities 2. 087BS Cost, Basis Sales Expenses Securities 3. 087CS Gain/Loss Securities 4. >>>> Gain/Loss Securities Underprint Invalid Conditions: Field 087CS and 087CS computer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Field 087BS is always positive. Correction Procedures: Correct any coding or transcription errors. If only the net amount is present in Field 087CS, try to figure (back into) the appropriate amount for Field 087AS, and Field 087BS. If unable to perfect, enter the net amount from Field 087CS, in Field 087AS. When all transcription and editing errors have been perfected, change Field 08CS to the computer-generated amount.

# Error Code 962

3.12.12.25.19 (01-01-2026) Error Code 962 Error Code 962 displayed Fields are: No. Field Explanation 1. 087AO Gross Amount from Sales of Assets Other 2. 087BO Less Cost or other Basis Other 3. 087CO Gain/Loss Column Other 4. >>>> Gain/Loss Column Other Underprint Invalid Conditions: Field 087CO Computer and Field 087CO ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Field 087BO is always positive. If only the net amount is present in Field 087CO, try to figure (back into) the appropriate amounts for Field 087AO and Field 087BO. If unable to perfect, enter the net amount from Field 087CO in Field 087AO. When all transcription and editing errors have been perfected, change Field 087CO to the computer-generated amount.

# Error Code 964

3.12.12.25.20 (01-01-2026) Error Code 964 Error Code 964 displayed Fields are: No. Field Explanation 1. 088A Gross Income Fundraising 2. 088B Less: Direct Expenses 3. 088CA Net Income or (loss) from Fundraising Events-Taxpayer 4. >>>> Net Income or (loss) from Fundraising Events-Computer 5. 089A Gross Income Gaming 6. 089B Less: Direct Expenses 7. 089CA Net Income (Loss) from Gaming - Taxpayer 8. >>>> Net Income or (loss) from Gaming - Computer Invalid Conditions: Field 089CA Computer and Field 089CA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding and transcription errors. Fields 088B and 089B are always positive. If only the net amount is present in Field 088CA or 089CA, try to figure (back into) the appropriate amounts for Field 088A, 088B, 089A and 089B. If unable to perfect, enter the net amount from Field 088CA and 089CA in Fields 088A and 089A. When all transcription and editing errors have been perfected, change Field 088CA and 089CA to the computer-generated amount.

# Error Code 966

3.12.12.25.21 (01-01-2026) Error Code 966 Error Code 966 displayed Fields are: No. Field Explanation 1. 0810A Gross Sales of Inventory 2. 0810B Less: Cost of Goods Sold 3. 0810C Gross Profits or (loss) from Sales of Inventory-Taxpayer 4. >>>> Gross Profits or (loss) from Sales of Inventory-Computer Invalid Conditions Field 0810C Computer and Field 0810C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 0810B is always positive. If only the net amount is present in Field 0810C, try to figure (back into) the appropriate amounts for Field 0810A and Field 0810B. If unable to perfect, enter the net amount from Field 0810C in Field 0810A. If Field 0810B is negative and the filer is therefore adding Fields 0810A and 0810B together to figure Field 0810C, delete Field 0810B and put the filers amount for Field 0810C in Field 0810A.

# Error Code 968

3.12.12.25.22 (01-01-2026) Error Code 968 Error Code 968 displayed Fields are: No. Field Explanation 1. 081HA Total Contributions 2. 082AA Program Service a Amount 3. 082BA Program Service b Amount 4. 082CA Program Service c Amount 5. 082DA Program Service d Amount 6. 082EA Program Service e Amount 7. 082FA Program Service f Amount 8. 082G Program Service Total Amount 9. 083A Investment Income 10. 084A Tax Exempt Bond Income 11. 085A Royalties 12. 086AR Gross Rent (Real) 13. 086AP Gross Rent (Personal) 14. 086BR Rental Expenses (Real) 15. 086BP Rental Expenses (Personal) 16. 086CR Rental Income (Real) 17. 086CP Rental Income (Personal) 18. 086DA Net Rental Income 19. 087AS Gross Sales Securities 20. 087AO Gross Sales Assets 21. 087BS Cost Other Securities 22. 087BO Cost Basis Other 23. 087CS Gain/Loss Securities 24. 087CO Gain/Loss Other 25. 087DA Net Gain/Loss Amount 26. 088A Fundraising Events 27. 088B Less Direct Expenses 28. 088CA Income/Loss Fundraising 29. 089A Gaming Income 30. 089B Less Direct Expenses 31. 089CA Net Income/Loss Gaming 32. 0810A Sales Inventory 33. 0810B Less Cost of Goods Sold 34. 0810C Net Income/Loss Sales 35. 08A11 Misc. Revenue a Total 36. 08B11 Misc. Revenue b Total 37. 08C11 Misc. Revenue c Total 38. 0811D Misc. Revenue d Total 39. 0811E Total Revenue Taxpayer 40. 0812A Total Revenue 41. >>>> Total Revenue Computer Invalid Conditions: Field 0812A Computer and Field 0812A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. If Field 0812A is the only entry, enter Field 0812A amount in Field 0811D and 0811E. If an amount is on Line 7d, and lines 7a through 7c are blank, GTSEC 08 and enter Line 7d amount into Fields 087AS and 087CS. If all Fields were transcribed correctly, change Field 0812A to the computer-generated amount.

# Error Code 972

3.12.12.25.23 (01-01-2026) Error Code 972 Error Code 972 displayed Fields are: No. Field Explanation 1. 091A Grants to Gov./Orgs in U.S. 2. 092A Grants and Other Assistance in U.S. 3. 093A Grants and Other Assistance Outside U.S. 4. 094A Benefits Paid to or for Members 5. 095A Compensation of Current Officers, Directors 6. 096A Compensation to Disqualified Persons 7. 097A Other Salaries and Wages 8. 098A Pension Plan Contributions 9. 099A Other Employee Benefits 10. 0910A Payroll Taxes 11. 0911A Fees for Services Management 12. 0911B Fees for Services Legal 13. 0911C Fees for Services Accounting 14. 0911D Fees for Services Lobbying 15. 0911E Fees for services Professional Fundraising 16. 0911F Fees for Services Investment Management 17. 0911G Fees for Services Other 18. 0912A Advertising 19. 0913A Office Expenses 20. 0914A Information Technology 21. 0915A Royalties 22. 0916A Occupancy 23. 0917A Travel 24. 0918A Payments of Travel or Entertainment 25. 0919A Conferences, Conventions and Meetings 26. 0920A Interest 27. 0921A Payments to Affiliates 28. 0922A Depreciation, Depletion, etc, 29. 0923A Insurance 30. 0924A Other Expenses a 31. 0924B Other Expenses b 32. 0924C Other Expenses c 33. 0924D Other Expenses d 34. 0924E Other Expenses e 35. 0924F Other Expenses f 36. 0925A Total functional Expenses 37. >>>> Total Functional Expenses Underprint SECTION 09 Invalid Conditions: Field 0925A Computer and Field 0925A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Verify amount for Field 0925A and enter in Field 0925A. Compute amount for Field 0925A by adding the amounts on Lines 1 through 24f Column (A). If the entries in Fields 091A and 0924F are correct, change Field 0925A to the computer-generated amount.

# Error Code 973

3.12.12.25.24 (01-01-2026) Error Code 973 Error Code 973 displayed Fields are: No. Field Explanation 1. 1016A Total Assets BOY Taxpayer 2. 1026A Total Liabilities BOY 3. 1033A Total Net Assets BOY 4. >>>> Total Assets BOY Computer "SECTION 10" Invalid Conditions: Field 1033A Computer and Field 1033A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 1033A computer is equal to Field 1016A minus Field 1026A. Verify the Fields as follows: Verify Field 1016A by adding the amounts on Lines 1 through 15, Column (A). Verify Field 1026A by adding the amounts on Lines 17 through 25, Column (A). If Column (A) is blank, enter the amount from Part I, Line 22, BOY Column, in Field 1033A and Field 1016A. Note: If the filer has a negative entry on Part X, line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed. If the entries in Fields 1016A and 1026A are correct, change Field 1033A to the computer-generated amount.

# Error Code 976

3.12.12.25.25 (01-01-2026) Error Code 976 Error Code 976 displayed Fields are: No. Field Explanation 1. 1016B Total Assets EOY Taxpayer 2. 1026B Total Liabilities EOY 3. 1033B Total Net Assets EOY 4. >>>> Total Assets EOY Computer SECTION 10 Invalid Conditions: Field 1033B Computer and Field 1033B ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 1033B computer is equal to Field 1016B minus Field 1026B. Verify the Fields as follows: Verify Field 1016B by adding the amounts on Lines 1 through 15, Column (B). Verify Field 1026B by adding the amounts on Lines 17 through 25, Column (B). If Column (B) is blank, enter the amount from Part I, Line 22, EOY Column, in Field 1033B and Field 1016B. Note: If the filer has a negative amount on Part X, line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed. If the entries in Fields 1016B and 1026B are correct, change Field 1033B to the computer-generated amount.

# Error Code 978

3.12.12.25.26 (01-01-2026) Error Code 978 Error Code 978 displayed Fields are: No. Field Explanation 1. 0510A Initiation Fees and Capital Contributions 2. 0510B Gross Receipts for Public use of Club Facilities 3. 0511A Gross Income from Members or Shareholders 4. 0511B Gross Income from Other Sources 5. 0512B Amount of Tax Exempt Interest Invalid Conditions: These Fields must be numeric and more than one character. Correction Procedures: Compare the entries in Part V Lines 10a, 10b, 11a, 11b and 12b with what was transcribed and correct any transcription errors. If any of these Fields are a single digit, 1 through 9, delete the Field.

# Error Code 980

3.12.12.25.27 (01-01-2026) Error Code 980 Error Code 980 displayed Fields are: No. Field Explanation 1. 111F Gifts, Grants, Contributions - 170 Amount 2. 112F Tax Revenues Levied 3. 113F Value of Services 170 Amount 4. 114F Total 170 Amount 5. >>>> Total 170 Amount Underprint SECTION 11 Invalid Conditions: Field 114F Computer and Field 114F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 114F Computer is equal to Field 111F + 112F + 113F. Verify Column f by adding each line across. Change Fields as necessary. If the entries in Fields 111F, 112F and 113F are correct, change Field 114F to the computer-generated amount.

# Error Code 984

3.12.12.25.28 (01-01-2026) Error Code 984 Error Code 984 displayed Fields are: No. Field Explanation 1. 117F Amount from Line 4 2. 118F Gross Income from Interest 170 3. 119F Net Income from Unrelated Business 170 4. 1110F Other Income 170 5. 1111F Total Support 170 6. >>>> Total Support 170 Underprint SECTION 11 Invalid Conditions: If Field 1111F Computer and Field 1111F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 1111F Computer is equal to Fields 117F + Field 118F + Field 119F + 1110F. Verify Column f by adding each line across. Change Fields as necessary. If the entries in are correct, change Field 1111F to the computer-generated amount.

# Error Code 986

3.12.12.25.29 (01-01-2026) Error Code 986 Error Code 986 displayed Fields are: No. Field Explanation 1. 121F Gifts, Grants, Contributions 2. 122F Gross Receipts from Admissions 3. 123F Gross Receipts from Activities 4. 124F Tax Revenues Levied 5. 125F Value of Services 6. 126F Total 7. >>>> Total Underprint Invalid Conditions: If Field 126F Computer and Field 126F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 126F Computer is equal to Fields 121F +122F + 123F + Field 124F + Field 125F. Verify column f by adding each line across, change the Fields as necessary. If the entries in are correct, change Field 126F to the computer-generated amount.

# Error Code 990

3.12.12.25.30 (01-01-2026) Error Code 990 Error Code 990 displayed Fields are: No. Field Explanation 1. 129F Amount from Line 6 2. 1210A Gross Income from Interest 3. 1210B Unrelated Business Taxable Income 4. 1210C Total of 10a and 10b 5. 1211F Net Income from Unrelated Activity 6. 1212F Other Income 7. 1213F Total Support 8. >>>> Total Support Underprint Invalid Conditions: Field 1213F Computer and Field 1213F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 1213F Computer is equal to Fields 129F + 1210C + 1211F + 1212F. Verify Column f by adding each line across. Change Fields as necessary. If the entries are correct, change Field 1213F to the computer-generated amount.

# Error Code 991

3.12.12.25.31 (01-01-2026) Error Code 991 Error Code 991 displayed Fields are: No. Field Explanation 1. 01SCA Schedule Indicator Code 2. 01SCB Schedule Indicator Code 3. 01IRI Incomplete Return Item 4. 01COR Correspondence Code 5. 01CRD Correspondence Received Date 6. 173 Conduct Community Health Needs Assessment 7. 175 Hospital Take into Account Input 8. 176A One or more Hospitals 9. 177 Available to Public 10. 1812A Excise Tax Under Section 4959 11. 1812B Organization File Form 4720 12. 1813 Eligibility Criteria for Financial Assistance 13. 18012 Explained the Basis for Calculating 14. 1815 Explained the Method 15. 1816 Measures to Publicize Policy 16. 1917 Non CL Pay Code 17. 1919 Third Party Collection Actions 18. 1921 Policy Relating to Emergency Care 19. 1923 Charge any Patients 20. 1924 Amount Equal to Gross Charge Correction Procedures: Correct any coding or transcription errors. Yes/no questions in the Fields listed above must be answered for all tax periods beginning March 23, 2012, and subsequent. For tax periods prior to March 23, 2012 if the filer doesn't answer questions in these fields (Schedule H, Part V, Section B), enter a "2" for each missing Field and also enter an "11" in Field 01COR. We will not send the return back on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. See note under (3) below. If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer. SSPND 640. Note: Also for Tax Periods 201312 and subsequent, if Field 173 is marked "no" , enter a "2" in Fields 175, 176A and 177. These do not have to be answered for Tax Periods after 201312. On a 2011 or prior version Schedule H, enter a "2" in Fields 1812A, and 1812B. Note: For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered "yes" . If Field 1812A is answered marked "no" , check Field 1812B "no" .

# Error Code 992

3.12.12.25.32 (01-01-2026) Error Code 992 Error Code 992 displayed Fields are: No. Field Explanation 1. 01SCA Schedule Indicator Code 2. 01SCB Schedule Indicator Code 3. 01IRI Incomplete Return Item 4. 01COR Correspondence Code 5. 01CRD Correspondence Received Date 6. 203 Conduct Community Health Needs Assessment 7. 205 Hospital Take into Account Input 8. 206A One or more Hospitals 9. 207 Available to Public 10. 2112A Excise Tax Under Section 4959 11. 2112B Organization File Form 4720 12. 2113 Eligibility Criteria for Financial Assistance 13. 21012 Explained the Basis for Calculating 14. 2115 Explained the Method 15. 2116 Measures to Publicize Policy 16. 2217 Non CL Pay Code 17. 2219 Third Party Collection Actions 18. 2221 Policy Relating to Emergency Care 19. 2223 Charge any Patients 20. 2224 Amount Equal to Gross Charge Correction Procedures: Correct any coding or transcription errors. Yes/no questions in the Fields listed above must be answered for all tax periods beginning March 23, 2012, and subsequent. For tax periods prior to March 23, 2012, if the filer doesn't answer questions in these fields (Schedule H, Part V, Section B), enter a "2" for each missing Field and enter an "11" in Field 01COR. We will not send the return back on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. See note under (3) below. If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer. SSPND 640. Note: Also for Tax Periods 201312 and subsequent, if Field 203 is marked "no" , enter a "2" in Fields 205, 206A and 207. These do not have to answered for Tax Periods after 201312. On a 2011 or prior version Schedule H, enter a "2" in Fields 2112A, and 2112B. Note: For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered "yes" . If Field 1812A is answered marked "no" , Check Field 1812B "no" ..

# Error Code 993

3.12.12.25.33 (01-01-2026) Error Code 993 Error Code 993 displayed Fields are: No. Field Explanation 1. 01SCA Schedule Indicator Code 2. 01SCB Schedule Indicator Code 3. 01IRI Incomplete Return Item 4. 01COR Correspondence Code 5. 01CRD Correspondence Received Date 6. 233 Conduct Community Health Needs Assessment 7. 235 Hospital Take into Account Input 8. 236A One or more Hospitals 9. 237 Available to Public 10. 2412A Excise Tax Under Section 4959 11. 2412B Organization File Form 4720 12. 2413 Eligibility Criteria for Financial Assistance 13. 24012 Explained the Basis for Calculating 14. 2415 Explained the Method 15. 2416 Measures to Publicize Policy 16. 2517 Non CL Pay Code 17. 2519 Third Party Collection Actions 18. 2521 Policy Relating to Emergency Care 19. 2523 Charge any Patients 20. 2524 Amount Equal to Gross Charge Correction Procedures: Correct any coding or transcription errors. Yes/no questions in the Fields listed above must be answered for all tax periods March 23, 2012 and subsequent. For tax periods prior to March 23, 2012, if the filer doesn't answer questions in these fields (Schedule H, Part V, Section B), enter a "2" for each missing Field and enter an "11" in Field 01COR. We will not send the return back on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back. On a 2011 or prior version Schedule H, enter a "2" in Fields 2412A, and 2412B. Note: For Tax Periods 2013 and subsequent, Field 1812B only needs to be answered if Field 1812A is answered "yes" . If Field 1812A is answered marked "no" , Check Field 1812B "no" .

# Error Code 994

3.12.12.25.34 (01-01-2026) Error Code 994 Error Code 994 displayed Fields are: No. Field Explanation 1. 01SCA Schedule Indicator Code 2. 01SCB Schedule Indicator Code 3. 01IRI Incomplete Return Item 4. 01COR Correspondence Code 5. 01CRD Correspondence Received Date 6. 263 Conduct Community Health Needs Assessment 7. 265 Hospital Take into Account Input 8. 266A One or more Hospitals 9. 267 Available to Public 10. 2712A Excise Tax Under Section 4959 11. 2712B Organization File Form 4720 12. 2713 Eligibility Criteria for Financial Assistance 13. 27012 Explained the Basis for Calculating 14. 2715 Explained the Method 15. 2716 Measures to Publicize Policy 16. 2817 Non CL Pay Code 17. 2819 Third Party Collection Actions 18. 2821 Policy Relating to Emergency Care 19. 2823 Charge any Patients 20. 2824 Amount Equal to Gross Charge Correction Procedures: Correct any coding or transcription errors. Yes/no questions in the Fields listed above must be answered for all tax periods March 23, 2012 and subsequent. For tax periods prior to March 23, 2012, if the filer doesn't answer questions in these fields (Schedule H, Part V, Section B), enter a "2" for each missing Field and enter an "11" in Field 01COR. We will not send the return back to the filer on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. SSPND 640. See note under (3) below. If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer. SSPND 640. On a 2011 or prior version Schedule H, enter a "2" in Fields 2712A, and 2712B. Note: For Tax Periods 2013 and subsequent, Field 1812B only needs to be answered if Field 1812A is answered "yes" . If Field 1812A is answered marked "no" , Check Field 1812B "no" .

# Error Code 995

3.12.12.25.35 (01-01-2026) Error Code 995 Error Code 995 displayed Fields are: No. Field Explanation 1. 01SCA Schedule Indicator Code 2. 01SCB Schedule Indicator Code 3. 01IRI Incomplete Return Item 4. 01COR Correspondence Code 5. 01CRD Correspondence Received Date 6. 293 Conduct Community Health Needs Assessment 7. 295 Hospital Take into Account Input 8. 296A One or more Hospitals 9. 297 Available to Public 10. 3012A Excise Tax Under Section 4959 11. 3012B Organization File Form 4720 12. 3013 Eligibility Criteria for Financial Assistance 13. 30012 Explained the Basis for Calculating 14. 3015 Explained the Method 15. 3016 Measures to Publicize Policy 16. 3117 Non CL Pay Code 17. 3119 Third Party Collection Actions 18. 3121 Policy Relating to Emergency Care 19. 3123 Charge any Patients 20. 3124 Amount Equal to Gross Charge Correction Procedures: Correct any coding or transcription errors. Yes/no questions in the Fields listed above must be answered for all tax periods beginning March 23, 2012 and subsequent. For tax periods prior to March 23, 2012, if the filer doesn't answer questions in these Fields (Schedule H, Part V, Section B), enter a "2" for each missing Field and also enter an "11" in Field 01COR. We will not send the return back to the filer on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. SSPND 640. See note under (3) below. If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer. SSPND 640. On a 2011 or prior version Schedule H, enter a "2" in Fields 2712A, and 2712B. Note: For Tax Periods 2013 and subsequent, Field 1812B only needs to be answered if Field 1812A is answered "yes" . If Field 1812A is answered marked "no" , Check Field 1812B "no" .

# Error Code 999

3.12.12.25.36 (01-01-2026) Error Code 999 Error Code 999 displayed Field is: No. Field Explanation 1. 01TXP Tax Period Invalid Conditions: Error Code 999 will be generated for all returns that are in error status at the end of the processing year. Correction Procedures: Transmit the record. The system will re-validate the record and set validity and error codes based on the new year's program.

# Form 990-EZ 2008 and Subsequent Sections and Fields

3.12.12.26 (01-01-2026) Form 990-EZ 2008 and Subsequent Sections and Fields Form 990-EZ contains Sections 01 through 13. Tables with Field designations, maximum Field length, and Field titles are listed before each section.

# Section 01 - Field Descriptions

3.12.12.27 (01-01-2026) Section 01 - Field Descriptions Section 01 contains entity data, processing codes, dates and miscellaneous information. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length: No. Field Field Title Location Max Length 1. RMIT> Remittance Blue/Green Money 11 2. 01NC Name Control/Check Digit Entity Section 4 3. >>>> Name Control Underprint Computer-generated 4 4. 01EIN Employer Identification Number EIN Block 9 5. 01TXP Tax Period Entity Section 6 6. >> Tax Period Underprint Computer-generated 2 7. 01CCC Computer Condition Code Right Portion of Lines 2–7b 10 8. 01RCD Received Date Date Stamp 8 9. 01ORG Organization Code Blank space of Item K in the Entity Section 1 10. 01SS Subsection Blank space if Item I in the Entity Section 2 11. 01NPF Non PF Reason Code Sch. A Part I 2 12. 01ADC Audit Code Edit Sheet Line 2 1 13. 01SHB Schedule B Code To the right of line 1 1 14. 01COR Correspondence Indicator Edit Sheet Line 4 2 15. 01CRD Correspondence Received Date Edit Sheet Line 5 8 16. 01IRI Incomplete Return Item Page 2 Upper Right Margin 5 17. 01CAF CAF Indicator Edit Sheet Line 3 1 18. 01DDP Daily Delinquency Penalty Edit Sheet Line 7 6 19. >>>> Daily Delinquency Underprint Computer-generated 6 20. 01SIC Schedule Indicator Code Part right side of Page 3 30 Alpha Numeric 21. 01PRE Preparation Code Right margin, of Preparer PTIN Line 1 22. 01PSN Preparer PTIN Part II Signature Block 9 23. 01PEN Preparer EIN Part II Signature Block 9 24. 01PTN Preparer Phone Number Part II Signature Block 10 25. 01RPC Return Processing Code N/A 35

# Field RMIT> - Remittance Amount

3.12.12.27.1 (01-01-2026) Field RMIT> - Remittance Amount Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

# Field 01NC - Name Control/Check Digit

3.12.12.27.2 (01-01-2026) Field 01NC - Name Control/Check Digit Field 01NC is the Name Control and Check Digit Field. Name Control: This Field is located in the Entity Section of the return. Check Digit: This Field is also a four-position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions. 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. (MM-DD-YYYY) Correction Procedures: Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) through (6) below. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. The name control must be the first four characters of the name as follows: If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word. If the organization is an individual, trust or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent. If the organization is a political organization or political committee (Section 527), edit the first name of the individual. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows: No. If Then 1. the organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above). 2. the organization name contains an individual's name, apply trust name control rules (see (2)b. above). Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are: Local, Chapter, or Post - Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name. Habitat for Humanity - Edit "HABI" Little League - Edit "LITT" American Legion - Edit "AMER" AMVETS - Edit "AMER" Boy Scouts of America (NSA) - Edit "BOYS" BPOE - Edit "BENE" FOE - Edit "FRAT" VFW - Edit "VETE" PTA - Edit "PTA" plus the first letter of the name of the state If Field 11TO=4, Fields 12P4A and 12P4D must have a 1 present. - Edit the first four characters of the school Specific trust or estate name control examples are: Estate - Edit the first four characters of the last name of the decedent. Corporate Trust - Edit the first four characters of the Corporation's name. Individual Trust - Edit the first four characters of the last name of the individual. All other trusts - Edit the first four characters of the last name of the trustee or beneficiary. Specific political organization name control examples are: Friends of Jane Doe - Edit "JANE" Committee to Elect John Smith - Edit "JOHN" Citizens for John Doe - Edit "JOHN"

# Field 01EIN - Employer Identification Number (EIN)

3.12.12.27.3 (01-01-2026) Field 01EIN - Employer Identification Number (EIN) Field 01EIN is the Employer Identification Number. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in the EIN Block Invalid Conditions: This Field is invalid if: It is not numeric, It is fewer than nine characters, The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89, It is all "zeros" or all "9s" (nines). Correction Procedures: Check Field 01EIN with the return. Correct any coding or transcription errors. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number. If a correct number cannot be determined: Research using Command Code NAMEB or NAMEE for the correct number. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. 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 EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return. Do not send Letter 3875-C if: Fewer than three digits of the EIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

# Field 01TXP - Tax Period

3.12.12.27.4 (01-01-2026) Field 01TXP - Tax Period Field 01TXP, Tax Period, is YYYYMM format. Invalid Conditions: This Field is invalid if: It is not numeric, Month is not 01-12, It is equal to or later than the Processing Date. Tax period is before 197012 for Form 990. 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. For non-final returns, if the tax period is more than four months but fewer than one year from the current date, correspond for confirmation of the tax period. If tax period is fewer than four months, SSPND 480. Attach Form 4227 indicating "early filed" . If the return is a "Final." use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC, if necessary. Change the Tax Period to the month preceding the received date. Edit CCC "F" (Final/Termination) if ALL of the following apply: The return or an attachment is marked "Final" or "Termination" . There are other indications the organization is out of business, closed, or merged. Part II, Line 25(B) is "0" (zero) or blank. Part V, Line 36 is marked "yes" . If the taxpayer is attempting to file a Final/Termination, Form 990-EZ and (a)-(d) are not met, send the return back to the filer. SSPND 640. If the Tax Period is prior to 198901 for Form 990-EZ, SSPND 610. Rejects will convert and process as Form 990.

# Field 01CCC - Computer Condition Codes

3.12.12.27.5 (01-01-2026) Field 01CCC - Computer Condition Codes Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the right portion of lines 2-7b, Form 990. See Exhibit 3.12.12-8 for a description of the codes and their uses. Invalid Conditions: This Field is invalid if: The entry is other than blank, "D" , "F" , "G" , "L" , "R" , "T" , "V" , "W" , "Y" , "3" or "7" , CCC "F" and "Y" are both present, CCC "7" is present with both CCC "D" and "R" . Correction Procedures: Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-8 to determine which codes are necessary. If CCCs "F" and "Y" are both present, determine if it is a final return. Identify Form 990 returns as "Final" only if ALL of the following apply: The return or an attachment is marked "Final" , or there is other indication the organization is out of business, closed or merged. Total Assets End of Year (Part II, Line 25(B)), Form 990-EZ are zero or blank. Part V, Line 36 is checked "yes" . Note: This applies for all returns marked "Final" . If the return is not a final return, delete the "F" code. If the return is a final return or is not for a short period, delete the "Y" code. If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs: If CCC "7" is correct, delete the "R" and "D" . If CCC "7" is not correct delete CCC "7" .

# Field 01RCD - Received Date

3.12.12.27.6 (01-01-2026) Field 01RCD - Received Date Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return. 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, Prior to the ADP date of 197012 for Form 990. 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" (i.e., 20110115 in lieu of 20120115), correct accordingly. If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date: The envelope postmark or delivery shipment date. Note: If an envelope is not attached, use the postmark date stamped on the face of the return. 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 whether the document was properly addressed. If the document is properly addressed but the IRS misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used. Service Center Automated Mail Processing System (SCAMPS) digital date The Field Examiner's signature date The signature date within the current processing year. The Julian Date in the DLN, minus 10 days Note: Use signature date only if the signature date is within the current processing year. Caution: The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

# Field 01ORG - Organization Code

3.12.12.27.7 (01-01-2026) Field 01ORG - Organization Code Field 01ORG, Organization Code, is transcribed from the blank space of Item K in the Entity Section. This Field is used to identify the type of organization filing the return. Invalid Conditions: This Field is invalid if other than "1" , "3" or "4" . Correction Procedures Correct any coding or transcription errors. If necessary, refer to the return to determine the correct code. Valid codes are: No. If Return Shows Code 1. IRS Label Subsection 01-25, 50, 60, 70, 71, or Item J, 501(c) box is checked, 1 2. Item J is blank, research for correct code 3. Item J, 4947(a)(1), box is checked 3 4. IRS label subsection 91 3 5. the 527 box is checked in Item J of the entity section (SS82), 4 If no boxes are checked on Item J and the return does not have a pre-addressed label, research INOLES for the correct subsection. Code accordingly.

# Field 01SS - Subsection

3.12.12.27.8 (01-01-2026) Field 01SS - Subsection Field 01SS, Subsection, is located in the blank space of Item I in the Entity Section. Invalid Conditions: This Field is invalid if other than "00" , "02" through "20" , "22" through "27" , "28" , "50" , "60" , "70" , "71" , "81" , "82" , or "91" . Correction Procedures: Refer to Item J to determine the correct code. Correct any coding or transcription errors. If no errors are found, research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 50, 60, 70, 71, 81, 82, or 91. If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust" , enter "28" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" and "V" in Field 01CCC. If the Subsection is 29, the filer must submit a Form 990 rather than a Form 990-EZ, Correspond for Form 990. If unable to determine correct Subsection, enter "00" in Field 01SS.

# Field 01NPF - Non-PF Reason Code

3.12.12.27.9 (01-01-2026) Field 01NPF - Non-PF Reason Code Field 01NPF, Non-PF Reason Code, is transcribed from the right margin of Schedule A, Part I. Invalid Conditions: This Field is invalid if other than 01 through 15 or blank. Correction Procedures: Correct any coding or transcription errors. Refer to Schedule A, Part I, to determine the correct code. Valid codes are: No. Subsection Foundation Code NPF Code Box that must be checked 1. 03 10 01 1 2. 03 11 02 2 3. 03 12 03 3 4. 03 12 05 4 5. 03 13 06 5 6. 03 14 04 6 7. 03 15 07 7 8. 03 15 08 8 9. 03 25 16 9 10. 03 16 09 10 11. 03 18 11 11 12. 03 21 (Type I checked) 12 12a 13. 03 22 (Type II Checked) 13 12b 14. 03 23 (Type III functionally checked) 14 12c 15. 03 24 (Type III non-functionally checked) 15 12d 16. 50 N/A 03 3 17. 70 N/A 09 9 18. 60, 71, 91 N/A 10 11 If Box 11 is checked, one of the Type Boxes described above must also be checked. If the organization is a PTA, Box 2 is checked and Schedule E is missing or incomplete, research for the correct NPF Code. If the Foundation Code is not 11, change the NPF Code and DO NOT send the return back to the filer for Schedule E. SSPND 640. Use NPF 03 if the organization's name included "Hospital" , "Clinic" , etc.

# Field 01ADC - Audit Code

3.12.12.27.10 (01-01-2026) Field 01ADC - Audit Code Field 01ADC, Audit Code, is located on Line 2 of the edit sheet. Invalid Conditions: This Field is invalid if other than "1" , "2" , "3" , or blank. Correction Procedures: Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors. Correct codes are: Blank - This Field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply. 1 - Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank. 2 - Schedule A or Non-PF Reason Code is missing and taxpayer has not provided a Schedule A. 3 - No reply to FYM mismatch correspondence. Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

# Field 01SHB - Schedule B Indicator

3.12.12.27.11 (01-01-2026) Field 01SHB - Schedule B Indicator Field 01SHB, Schedule B Indicator, is located on Form 990-EZ Line 1. Invalid Conditions: Field 01SHB is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Line 1, Form 990-EZ, for the correct code. Correct any coding or transcription errors. Correct codes are: No. If And Then 1. tax Period is prior to 200012, anonymous is acceptable for the name, blank Field 01SHB 2. tax Period is 200012 and subsequent, Schedule B is attached and Line 1 (Form 990-EZ) is $5,000.00 or greater, enter "1" in Field 01SHB 3. tax Period is 200012 and subsequent, Item H (Form 990-EZ) in the entity section is not checked, Schedule B is not attached and Line 1 is $5,000.00 or greater, correspond, if no-reply, enter "2" in Field 01SHB and "50" in Field 01IRI 4. Line 1 (Form 990-EZ) is blank or less than $5,000.00, Item H (Form 990-EZ) is attached and complete, blank Field 01SHB 5. Line 1 (Form 990-EZ) is $5,000.00 or greater Schedule B is attached, Schedule B is attached and complete, enter "1" in Field 01SHB 6. Line 1 (Form 990-EZ) is $5,000.00 or greater, Item H (Form 990-EZ) in the entity section is checked, Schedule B is not attached, enter "2" in Field 01SHB. Note: We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0" (zero), "dash" , "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.

# Field 01COR - Correspondence Indicator

3.12.12.27.12 (01-01-2026) Field 01COR - Correspondence Indicator Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet. Invalid Conditions: This Field is invalid if other than "11" , "12" , "13" , "14" , "21" , "22" , "23" , "24" or blank. Refer to Line 4 of the Edit Sheet to determine the correct code. Correction Procedures: Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are: 11 - Reply with all information - Use when the taxpayer's response to our request is complete; all of the information we requested is provided. Enter the CRD if after the RDD 12 - Reply with some information - Use when the taxpayer provides some of the information we requested. Enter CCC "3" . 13 - Reply with no information - Use when the taxpayer responds to our inquiry, but does not provide the information we requested. Enter CCC "3" . 14 - No reply - Use when the taxpayer does not respond to our request. Enter CCC "3" . 21 - Reply with all information - Use when the taxpayer's response to our request for missing IRI items is complete; all of the information we requested is provided. Enter the CRD if after the RDD. 22 - Reply with some information - Use when the taxpayer provides some of information we requested on missing IRI items. Enter CCC "3" and the appropriate entry in Field 01IRI. 23 - Reply with no information. - Use when the taxpayer responds on missing IRI items but does not provide the information we requested. Enter CCC "3" and the appropriate entry in Field 01IRI. 24 - No reply - Use when the taxpayer does not respond to our request for missing IRI items. Enter CCC "3" and the appropriate entry in Field 01IRI.

# Field 01CRD - Correspondence Received Date

3.12.12.27.13 (01-01-2026) Field 01CRD - Correspondence Received Date Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received. Invalid Conditions: This Field is invalid if: It is not numeric or blank, It is not in YYYYMMDD format, It is not in valid century, year, month, day range. Correction Procedures: Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct date.

# Field 01IRI - IRI Code

3.12.12.27.14 (01-01-2026) Field 01IRI - IRI Code Field 01IRI is located on page 2 in the upper right margin. There can be a maximum of five 2-digit codes present for a total of 10 characters. Invalid Conditions: This Field is invalid if other than 2-digit numeric, blank and: Correction Procedures: The codes and their meanings are as follows: No. Correspondence Items IRI Code 1. Filed Form 990-EZ, should be a Form 990 91 2. Missing Signature 90 3. Part I 61 4. Part II 62 5. Part IV 64 6. Schedule A, entire or wrong revision 20 7. Sch. A Part I 21 8. Sch. A Part II 22 9. Sch. A Part III 23 10. Schedule B 50 11. Schedule C 51 12. Schedule E 53 13. Schedule L 54 Correct any coding or transcription errors using the above chart. Check the IRI Codes to ensure the correct codes have been entered. If not, delete the incorrect code(s) and enter the correct codes.

# Field 01CAF - CAF Indicator

3.12.12.27.15 (01-01-2023) Field 01CAF - CAF Indicator Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.

# Field 01DDP - Daily Delinquency Penalty

3.12.12.27.16 (01-01-2026) Field 01DDP - Daily Delinquency Penalty Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet. Penalty Amounts: The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause. Exception: Churches, their integrated auxiliaries, and conventions or associations of churches are not required to file (FRC 06). For tax years ending on or after July 30, 1996, the penalty is $20 a day. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is fewer. For tax years ending before July 30, 1996, the penalty is $10 a day. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is fewer. If the organization has gross receipts exceeding $1,000,000.00 for any year the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000. Gross receipts are computed as follows: Form 990: Add Lines 6b, 8b(A), 8b(B), 9b, 10b and 12. Invalid Conditions: This Field is invalid if: It is not numeric, The last digit is other than "0" (zero) and the Tax Period is prior to 198712. Correction Procedures: Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors. If transcribed correctly and penalty was computed by a Field Examiner or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

# Field 01SIC - Schedule Indicator Codes

3.12.12.27.17 (01-01-2026) Field 01SIC - Schedule Indicator Codes Field 01SIC Schedule Indicator Codes is transcribed from the top right side of Page 3. This Field is edited based on the answers to the questions in Parts V and VI. Invalid Conditions: This Field is invalid if not alpha/numeric or blank. Valid Codes are A, B, C, E, G, L, N and O. Note: We no longer accept any substitute schedules. The only exceptions are forms and schedules that are prepared that are exactly like official IRS forms and schedules. Correction Procedures: Check the Top right side of Page 3 to verify the Schedule Indicator Code are present. If the schedule is attached and complete, enter the appropriate Schedule Indicator Code. If the schedule is missing, delete the code if present and send the return back to the filer. SSPND 640.

# Field 01PRE - Preparation Indicator

3.12.12.27.18 (01-01-2026) Field 01PRE - Preparation Indicator Field 01PRE, Preparation Indicator, is transcribed from the bottom right margin of the Preparer PTIN box. Invalid Conditions: This Field is invalid if other than "1" or blank. Correction Procedures: Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are: Blank - If the signature or name of the preparer is not present. 1 - If the signature, name of the preparer, or firm name is present. Note: A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.

# Field 01PSN - Preparer PTIN

3.12.12.27.19 (01-01-2026) Field 01PSN - Preparer PTIN Field 01PTIN, Tax Preparer SSN/PTIN, is transcribed from the preparer SSN/PTIN box in the signature portion of the return. The entries are any combination of numerics except all zeros or all 9s. The first character may be a "P" . Invalid Conditions: Field 01PSN is invalid if the first position is other than numeric or "P" . Field 01PSN is invalid if the Field is all "zeros" or all "9s" (nines) or the first position is "P" and the remaining positions are all "zeros" or all "9s" (nines). Field 01PSN is invalid if other than the first position is not numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01PEN - Preparer EIN

3.12.12.27.20 (01-01-2026) Field 01PEN - Preparer EIN Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return. The entries are any combination of numerics except all zeros or all 9s. Invalid Conditions: Field 01PEN is invalid if the Field is all "zeros" or all "9s" (nines). Field 01PEN is invalid if it is not all numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01PTN - Preparer Telephone Number

3.12.12.27.21 (01-01-2026) Field 01PTN - Preparer Telephone Number Field 01PTN Preparer Telephone Number is transcribed from the Preparer Block in Part II. Invalid Conditions: This Field is invalid if not 10 digits, all numeric. Correction Procedures: If fewer than 10 digits or unable to determine the correct phone number, delete Field 01PTN.

# Section 02 - Data Address Fields

3.12.12.28 (01-01-2026) Section 02 - Data Address Fields Section 02 contains address changes and the in-care-of Name Line. No. If Then 1. the INOLES address is the same as the address on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only. 2. the INOLES address is different from the address on the return, research ENMOD for a pending address change. 3. a pending address change is found on ENMOD, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only. 4. no pending address is found on ENMOD, SSPND 320 to Entity Control for address change.

# Section 02 - Field Descriptions

3.12.12.28.1 (01-01-2026) Section 02 - Field Descriptions Section 02 Fields are located in Form 990-EZ Entity Section. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Max Length 1. 02CON Care of Name 35 2. 02FAD Foreign Address 35 3. 02ADD Street Address 35 4. 02CTY City 22 5. 02ST State 2 6. 02ZIP ZIP Code 12

# Field 02CON - In Care of Name Line

3.12.12.28.2 (01-01-2026) Field 02CON - In Care of Name Line Field 02CON, In Care of Name Line, is located in the Entity Section of the return. Field 02CON has 35 positions and the valid characters are alpha, numeric, & (ampersand), - (dash), / (slash) or % (percent). Note: The first character of the "in-care-of" name must be alpha or numeric. Invalid Conditions: This Field is invalid if any of the following conditions exist: The first position is a "%" sign and the second position is not blank. The first character of the "in-care-of" name is not alpha or numeric. There are two consecutive blanks between significant characters. Correction Procedures: Check for transcription errors and correct as needed. No. If Then 1. a "%" is in the first position, Verify there is a blank in the second position. If not blank, enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 2. a blank is in the first position, Delete blank. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 3. the first character of the "in-care-of" name is not alpha or numeric, Verify "in-care-of" name on return. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON 4. two consecutive blanks present between significant characters, Delete any unnecessary blanks in Field 02CON.

# Field 02FAD - Foreign Address

3.12.12.28.3 (01-01-2026) Field 02FAD - Foreign Address Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD must not be present on "G" Coded returns. Code & Edit will use "//$" to identify the beginning and ending of a foreign country code. For example, /EI/$ is edited for Ireland and /GM/$ is edited for Germany. Invalid Conditions: This Field is invalid if any of the following conditions exist: The Field contains other than alpha, numeric or special characters, The first position is blank, Any character follows two consecutive blanks, There are more than 35 characters present for this Field on the return. 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. Correction Procedures: Correct all coding and transcription errors. No. If Then 1. Field 02FAD is present, GETSEC 02 Ensure Field 02CTY contains a foreign country code and Field 02ST contains a "." (period) or "space" 2. a foreign address is not present on the return, SSPND 610 Renumber return to domestic. If Form 8822 is attached to the return, compare the name and address information on the Form 8822 to the return. No. If Then 1. the information is the same, take no action and continue processing. 2. the information is different, Detach Form 8822 Route to Entity Control on Form 4227 or follow local procedures. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822." Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.

# Field 02ADD - Street Address

3.12.12.28.4 (01-01-2026) Field 02ADD - Street Address Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on returns when the address change box has been checked or when a change is indicated. Invalid Conditions: This Field is invalid if any of the following conditions exist: The street address is present and the first position is blank, Any character not alphabetic, numeric, blank, "-" (hyphen), or "/" (slash) is present, There are two consecutive blanks followed by valid characters, The first position is not alphabetic or numeric. Correction Procedures: Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If the Field cannot be perfected, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

# Field 02CTY - City

3.12.12.28.5 (01-01-2026) Field 02CTY - City Field 02CTY, City, is located in the entity section of the return. Major City Code: Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters. The Major City Code represents both the city and state. ISRP will enter the Major City Code as appropriate. It is transcribed with no intervening blanks and no other characters in the City or State Fields. Invalid Conditions: This Field is invalid if: Any character not alphabetic or blank is present, City is present and the first position is blank, City is present and the second and third positions are blank, Any characters follow the first two adjoining blanks, An invalid Major City Code is present, Fewer than three characters are present unless a valid Major City Code is present. Note: Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes. Correction Procedures: Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If unable to correct, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

# Field 02ST - State

3.12.12.28.6 (01-01-2026) Field 02ST - State Field 02ST, State, is located in the entity section of the return. Invalid Conditions: This Field is invalid if it is not contained in the State Code Table in Document 7475. Correction Procedures: Check the Field on the screen against the entry on the return and attachments. Correct any coding or transcription errors. If unable to perfect, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

# Field 02ZIP - ZIP Code

3.12.12.28.7 (01-01-2026) Field 02ZIP - ZIP Code Field 02ZIP is the ZIP Code. It is located in the entity section of the return. Invalid Conditions: This Field is invalid if: Blank. The fourth and fifth position are "00" . Correction Procedures: Check the Field on the screen against the entry on the return. Correct any coding or transcription errors. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

# Section 03 - Field Descriptions

3.12.12.29 (01-01-2026) Section 03 - Field Descriptions Section 03 Fields are located in Form 990-EZ, Part III. Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Max Length 1. 031 Total Contributions Amount Part I, Line 1 13 2. 032 Program Services Amount Part I, Line 2 13 3. 033 Dues Assessments Amount Part I, Line 3 13 4. 034 Other Investment Income Amount Part I, Line 4 13 5. 035A Gross Amount Sales Assets Other Part I, Line 5a 13 6. 035B Basis Sales Expense Amount Part I, Line 5b 13 7. 035C Gain Sale of Assets Part I, Line 5c 13 8. >>>> Gain Sale of Assets Underprint Computer-generated 13 9. 036A Gross Income from Gaming Part I, Line 6a 13 10. 036B Gross Income Fundraising Part I, Line 6b 13 11. 036C Less Direct Expenses Part I, Line 6c 13 12. 036D Net Income/Loss Part I, Line 6d 13 13. >>>> Net Income/Loss Underprint Computer-generated 13 14. 03G Schedule Presence Indicator ERS Input Only 1 15. >>>> Net Income/Loss Underprint Computer-generated 13 16. 037A Gross Sales Less Returns Part I, Line 7a 13 17. 037B Cost of Goods Sold Part I, Line 7b 13 18. 037C Gross Profit Amount Part I, Line 7c 13 19. >>>> Gross Profit Amount Underprint Computer-generated 13 20. 038 Other Revenue Amount Part I, Line 8 13 21. 039 Total revenue Amount Part I, Line 9 13 22. >>>> Total revenue Amount Computer-generated 13 23. 0310 Grants Other Similar Amount Part I, Line 10 13 24. 0311 Benefits Paid Members Part I, Line 11 13 25. 0312 Salaries Other Part I, Line 12 13 26. 0317 Total Expenses Amount Part I, Line 17 13 27. 0318 Total Excess Year Amount Part I, Line 18 13 28. >>>> Total Excess Year Underprint Computer-generated 13 29. 0320 Other Changes Net Asset Fund Amount Part I, Line 20 13 30. 0321 Net Worth End Amount Part I, Line 21 13 31. >>>> Net Worth End Amount Underprint Computer-generated 13 32. 0325A Total Assets (BOY) Part II, Line 25a 13 33. 0325B Total Assets (EOY) Part II, Line 25b 13 34. 0326A Total Liabilities (BOY) Part II, Line 26a 13 35. 0326B Total Liabilities (EOY) Part II, Line 26b 13 36. 0327A Total Net Worth (BOY) Part II, Line 27a 13 37. >>>> Total Net Worth (BOY) Underprint Computer-generated 13 38. 0327B Total Net Worth (EOY) Part II, Line 27b 13 39. >>>> Total Net Worth (EOY) Underprint Computer-generated 13 Invalid Conditions: Dollar Fields are invalid if they are not all numeric or blank. Checkboxes are invalid if not "1" , "2" or blank. Correction Procedures: Correct any coding or transcription errors Field 03G will be used to indicate a Schedule G is present. If there is an amount over $15,000 in Field 036A or 036B, Schedule G must be present. Field 03G must be a "1" if Field 036A or 036B has an amount over $15,000 and Schedule G is attached, or "2" if Field 036A or 036B is "yes" and the schedule is not attached. It must be blank if the question is marked "no" . Note: Fields 036A and 036B apply to the 2010 revision of Form 990. Field 036A applies to the 2008 and 2009 revisions.

# Section 05 - Field Descriptions

3.12.12.30 (01-01-2026) Section 05 - Field Descriptions Section 05 Fields are located in Form 990-EZ, Part V. Listed below are the Fields contained in Section 05 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Max Length 1. 0533 Activity not Previously Reported 33 1 2. 0534 Changes to Governing Documents 34 1 3. 0535A Unrelated Business Income > $1,000 35a 1 4. 0535B If "yes" has it filed a Form 990-T 35b 1 5. 0535C Was the Organization a 501(c)(4), (c)(5) or (c)(6) 35c 1 6. 0536 Was there a Liquidation 36 1 7. 0537A Amount of Political Expenditures 37a 13 8. 0537B Did Organization file Form 1120–POL 37b 1 9. 0538A Borrow from or make Loans to 38a 1 10. 0538B Total Amount Involved 38b 13 11. 0539A Initiation Fees 501(c)(3) 39a 13 12. 0539B Gross Receipts line 9 39b 13 13. 0540B Engage in any Section 4958 Transaction 40b 1 14. 0540E Party to a Prohibited Tax Shelter 40e 1 15. 0542B Interest in a Foreign Financial Account 42b 1 16. 0542C Maintain an Office Outside the U.S. 42c 1 17. 0543 Filing in Lieu of Form 1041 43 1 18. 0544A Donor Advised Funds 44a 1 19. 0544B Operate one or more Hospitals 44b 1 20. 0544C Receive Payments for Indoor Tanning 44c 1 21. 0544D Filed Form 720 to Report Payments 44d 1 22. 0545A Controlled Entity within 512(b)(13) 45a 1 23. 0545B Receive any Payment from or Engage in any Transaction 45b 1 24. 05N Schedule Presence Indicator ERS Input Only 1 Invalid Conditions: Checkbox Fields are invalid if they are not "1" , "2" or blank. 1 = "yes" , 2 = "no" , blank = blank or both boxes checked. Dollar Fields are invalid if not numeric or blank. Correction Procedures: Correct any coding or transcription errors. If Field 0544A, 0544B, 0544C, 0544D, or 0545 is marked "yes" , the filer must file Form 990 instead of Form 990-EZ. Send the return back to the filer. SSPND 640.

# Section 06 - Field Descriptions

3.12.12.31 (01-01-2026) Section 06 - Field Descriptions Section 06 Fields are located in Form 990-EZ, Part VI. Listed below are the Fields contained in Section 06 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Max Length 1. 0646 Engage in Direct or Indirect Political Activities 46 1 2. 0647 Engage in Lobbying Activities 47 1 3. 0648 Operating as a School 48 1 4. 0649A Make any Transfers 49a 1 5. 0649B If "yes" was the Organization a Section 527 49b 1 Invalid Conditions: Checkbox Fields are invalid if they are not "1" , "2" or blank. 1 = "yes" , 2 = "no" , blank = blank or both boxes checked. Correction Procedures: Correct any coding or transcription errors.

# Section 11 - Field Descriptions

3.12.12.32 (01-01-2026) Section 11 - Field Descriptions Section 11 Fields are located in Form 990-EZ, Schedule A, Part I. All of the Fields in Section 11, Schedule A, are dollars only and are positive or negative. Listed below are the Fields contained in Section 11 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Max Length 1. 11TO Type of Organization 12a – d checkbox 1 2. 11E Written Determination Type I, II or III 12e checkbox 1 3. 11F Number of Supported Organizations 12f 3 4. 11GA2 EIN A 12g, Row A Col. (ii) 9 5. 11GA3 Type of Organization 12g, Row A, Col. (iii) 1 6. 11GA4 Listed in Governing Document 12g, Row A, Col. (iv) 1 7. 11GA5 Amount of Support A 12g, Row A, Col. (v) 13 8. 11GB2 EIN B 12g, Row B Col. (ii) 9 9. 11GB3 Type of Organization 12g, Row B, Col. (iii) 1 10. 11GB4 Listed in Governing Document 12g, Row B, Col. (iv) 1 11. 11GB5 Amount of Support B 12g, Row B, Col. (v) 13 12. 11GC2 EIN C 12g, Row C, Col. (ii) 9 13. 11GC3 Type of Organization 12g, Row C, Col. (iii) 1 14. 11GC4 Listed in Governing Document 12g, Row C, Col. (iv) 1 15. 11GC5 Amount of Support C 12g, Row C, Col. (v) 13 16. 11GD2 EIN D 12g, Row D, Col. (ii) 9 17. 11GD3 Type of Organization 12g, Row D Col. (iii) 1 18. 11GD4 Listed in Governing Document 12g, Row D, Col. (iv) 1 19. 11GD5 Amount of Support D 12g, Row D, Col. (v) 13 20. 11GE2 EIN E 12g, Row E, Col. (ii) 9 21. 11GE3 Type of Organization 12g, Row E Col. (iii) 1 22. 11GE4 Listed in Governing Document 12g, Row E, Col. (iv) 1 23. 11GE5 Amount of Support E 12g, Row E, Col. (v) 13 24. 11TOT Total 12g, Total, Col. (v) 13 25. 1111G Total Number of Organizations 11H (i) Total 6 26. 11G11 Total Amount of Support 11H (vi) Total fields 111F - 1118 13 27. 111F Gifts, Grants, Contributions - 170 Amount 1 Col. (F) 13 28. 112F Tax Revenues Levied 2 Col. (F) 13 29. 113F Value of Services 170 Amount 3 Col. (F) 13 30. 114F Total 170 Amount 4 Col. (F) 13 31. >>>> Total 170 Amount Underprint Computer-generated 13 32. 115F Exceeds 2% 170 5 Col. (F) 13 33. 116F Public Support 170 6 Col. (F) 13 34. 117F Amount from Line 4 7 Col. (F) 13 35. 118F Gross Income from Interest 170 8 Col. (F) 13 36. 119F Net Income from Unrelated Business 170 9 Col. (F) 13 37. 1110F Other Income 170 10 Col. (F) 13 38. 1111F Total Support 170 11 Col. (F) 13 39. >>>> Total Support 170 Underprint Computer-generated 13 40. 1112 Receipts from Related Activities 170 12 Col. (F) 13 41. 1113 First 5 Years Checkbox 170 13 Col. (F) CKBX 1 42. 1116A 33 1/3% Test Current Year Checkbox 170 16a Col. (F) CKBX 1 43. 1116B 33 1/3 Test Prior Year Checkbox 170 16b Col. (F) CKBX 1 44. 1117A Current Facts Checkbox 170 17a Col. (F) CKBX 1 45. 1117B Prior Facts Checkbox 170 17b Col. (F) CKBX 1 46. 1118 Private Foundation Checkbox 18 Col. (F) CKBX 1 Invalid Conditions: Dollar Fields are invalid if they are not all numeric or blank. Yes/no questions are invalid if not "1" , "2" , or Blank. Fields 11GA3, 11GB3, 11GC3 11GD3, and 11GE3 are invalid if not "1" through "9" or Blank. If an invalid entry is present and the correct entry cannot be determined from the return or the box checked on Part I, Line 11G, Blank Part I, Lines 1-9 to clear the Field error. On MeF returns just Blank Part I, Lines 1-9 if they error out. Correction Procedures: If the checkboxes are checked, it must be a "1" . If not blank Field. Field 11TO must be present when box 11 is checked. It is valid as a 1-4 based on which box is marked on Schedule A, Part I, Line 11, a through d. See Error Code 955. Fields 11GA4, 11GB4, 11GC4 11GD4, and 11GE4 may be transmitted to GMF as a "0" on MeF returns when the filer checks the No box. Change the "0" to a "2" if this occurs. For 2014 and subsequent Revision - Line 11g Column (iii) A, B, C, D, E, Type of Organization: If other than a single numeric 1 - 9 only is present, clear the information present and edit based on the following: No. If Description or information on Line 11g Column (iii) is Then edit on Line 11g, Column (iii) A, B, C, D, E 1. Church, convention of churches or 170(b)(1)(A)(i) 1 2. School or 170(b)(1)(A)(ii) 2 3. Hospital or 170(b)(1)(A)(iii) 3 4. Medical Research or 170(b)(1)(A)(iii) 4 5. Operated for the benefit of a college, university or governmental unit or 170(b)(1)(A)(iv) 5 6. Federal, state or local governmental unit or 170(b)(1)(A)(v) 6 7. Support from a governmental unit or public or 170(b)(1)(A)(vi) 7 8. Community trust or 170(b)(1)(A)(vi) 8 9. More than 33% support 9 10. None of the above or unable to determine Clear the information present in 1-9

# Section 12 - Field Descriptions

3.12.12.33 (01-01-2026) Section 12 - Field Descriptions Section 12 Fields are located in Form 990-EZ Schedule A, Parts III - V. Listed below are the Fields contained in Section 12 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line Max Length 1. 121F Gifts, Grants, Contributions Part III, Line 1 Col. (F) 13 2. 122F Gross Receipts from Admissions Part III, Line 2 Col. (F) 13 3. 123F Gross Receipts from Activities Part III, Line 3 Col. (F) 13 4. 124F Tax Revenues Levied Part III, Line 4 Col. (F) 13 5. 125F Value of Services Part III, Line 5 Col. (F) 13 6. 126F Total Part III, Line 6 Col. (F) 13 7. >>>> Total Underprint Computer-generated 13 8. 127AF Received from Disqualified Part III, Line 7a Col. (F) 13 9. 127BF Received from Other Part III, Line 7b Col. (F) 13 10. 127CF Total of 7a and 7b Part III, Line 7c Col. (F) 13 11. 128F Public Support Part III, Line 8 Col. (F) 13 12. 129F Amount from Line 6 Part III, Line 9 Col. (F) 13 13. 1210A Gross Income from Interest Part III, Line 10a Col. (F) 13 14. 1210B Unrelated Business Taxable Income Part III, Line 10b Col. (F) 13 15. 1210C Total of 10a and 10b Part III, Line 10c Col. (F) 13 16. 1211F Net Income from Unrelated Activity Part III, Line 11 Col. (F) 13 17. 1212F Other Income Part III, Line 12 Col. (F) 13 18. 1213F Total Support Part III, Line 13 Col. (F) 13 19. >>>> Total Support Underprint Computer-generated 13 20. 1214 First Five Years Checkbox Part III, Line 14 Col. (F) CKBX 1 21. 1219A 33 1/3 Test Current Year Part III, Line 19a Col. (F) CKBX 1 22. 1219B 33 1/3 Test Prior Year Part III, Line 19b Col. (F) CKBX 1 23. 1220 Private Foundation Checkbox Part III, Line 20 Col. (F) CKBX 1 24. 12P4A Part IV, Section A, Data Present Part IV, Section A 1 25. 12P4B Part IV, Section B, Data Present Part IV, Section B 1 26. 124PC Part IV, Section C, Data Present Part IV, Section C 1 27. 124PD Part IV, Section D, Data Present Part IV, Section D 1 28. 124PE Part IV, Section E, Data Present Part IV, Section E 1 29. 12E3C Part V, Excess Distributions Part V, Section E, Line 3c 13 30. 12E3D Part V, Excess Distributions Part V, Section E, Line 3d 13 31. 12E3E Part V, Excess Distributions Part V, Section E, Line 3e 13 32. 12E8C Part V, Excess Distributions Breakdown Part V, Section E, Line 8c 13 33. 12E8D Part V, Excess Distributions Breakdown Part V, Section E, Line 8d 13 34. 12E8E Part V, Excess Distributions Breakdown Part V, Section E, Line 8e 13 Invalid Conditions: Dollar Fields are invalid if they are not all numeric or blank. Checkboxes are invalid if not "1" , or blank. Correction Procedures: If the checkboxes are checked, it must be a "1" , if not blank the Field. Fields 12IVA, 12IVB, 12IVC, 12IVD and 12IVE valid entries are "1" or blank.

# Section 13 - Field Descriptions

3.12.12.34 (01-01-2026) Section 13 - Field Descriptions Section 13 Fields are located in Form 990-EZ Listed below are the Fields contained in Section 13 showing the Field designator, title, location on the return, and maximum length No. Field Field Title Line Max Length 1. 13CI2 Political Expenditures Sch. C, Part I-A, Line 2 13 2. 13L1R Excess Benefit Transactions Sch. L, Right Margin Part I 1 3. 13L2R Approved by Board or Committee Sch. L, Right Margin Part II 1 Invalid Conditions: The dollar Field is invalid if not numeric or blank. Fields 13L1R and 13L2R are used to indicate the presence of entries in Part I and/or Part II of Schedule L. They are invalid if not "1" , data is present or blank or no data is present. Correction Procedures: Check for coding or transcription errors.

# Form 990-EZ 2008 and Subsequent - Math/Consistency Errors Priority IV

3.12.12.35 (01-01-2026) Form 990-EZ 2008 and Subsequent - Math/Consistency Errors Priority IV A priority IV error will display whenever the contents of one Field are inconsistent with another Field or when the math computation is incorrect. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order. The screen display will show the error code assigned and all Fields needed to make the necessary correction. The Field labeled for the entry of a Clear Field on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field. All errors must be resolved by either: Correcting the error or, Entering a Clear Field.

# Error Code 010

3.12.12.35.1 (01-01-2026) Error Code 010 Error Code 010 displayed Fields are: No. Field Explanation 1. RMIT> Remittance 2. 01CCC Computer Condition Code 3. 01RCD Received Date 4. 01ORG Organization Code 5. 01NPF Non-PF Reason Code 6. 01SS Subsection 7. 01ADC Audit Code 8. 01SHB Schedule B Indicator 9. 01COR Correspondence Indicator 10. 01CRD Correspondence Received Date 11. 01IRI IRI Code 12. 01CAF CAF Indicator 13. 01DDP Daily Delinquency Penalty 14. 01PRE Preparation Indicator 15. 01PSN Preparer 16. 01PEN Preparer EIN 17. 01PTN Preparer Telephone Number 18. 01SIC Schedule Indicator Code "Any Section other than 01 is present." Invalid Conditions: Error Code 010 will generate when CCC "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC or 01GRP are present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information. Determine if CCC "G" was input correctly: Note: See IRM 3.12.38.1.2 for additional instructions for determining an amended return. No. If Then 1. CCC "G" was entered correctly, DLSEC to delete all sections except Section 01. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary. 2. CCC "G" was entered incorrectly, Enter all necessary data. Ensure that Section 01 Fields are correct. Delete the "G" in Field 01CCC.

# Error Code 912

3.12.12.35.2 (01-01-2026) Error Code 912 Error Code 912 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 01SS Subsection 3. 01IRI Incomplete return item 4. 01NPF Non-PF Reason Code 5. 01ADC Audit Code Invalid Conditions: Field 01ORG is "1" or "3" , Field 01NPF is blank, and Field 01SS is "03" , "50" , "60" , "70" , "71" or "91." Field 01ORG is "1" or "3" and Field 01SS is "82." Correction Procedures: Correct any coding or transcription errors. Note: Research INOLE to confirm the organizations Status Code. If the account is in Status 97, it means the organizations Tax Exempt status has been revoked. ERS Tax Examiners will attach Form 3696, Correspondence Action Sheet (CAS), with the appropriate paragraph indicating their tax-exempt status has been revoked. Do not add any additional paragraphs. SSPND the return 640. Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 03, 50, 60, 70, 71 or 91 with a Foundation Code other than 00, 02, 03, 04 or 09. If Schedule A is required but is missing or blank, enter "20" in Field 01IRI and SSPND 640. If Schedule A is not required because the Foundation Code is 02, 03 or 04, enter "11" in Field 01NPF. Do not enter Schedule Indicator Code "A" . If no Subsection, enter "00" in Field 01SS and delete Field 01NPF and Section 11 or 12. If Subsection is 82, enter "4" in Field 01ORG if not already present and delete Field 01NPF and Section 11 or 12. All organizations who file Schedule A must check only one box in Part I. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows: Note: Research BMFOL for prior postings. If no prior returns have posted to the account treat it as an initial filing, enter a "1" in Fields 111F and 114F and/or 121F and 126F, whichever is applicable. Note: Always accept the filers entry if present. No. Part I Box NPF Code Subsection Code Foundation Code 1. Box 1 01 03 10 2. Box 2 02 03 11 3. Box 3 03 03 12 4. Box 4 05 03 12 5. Box 5 06 03 13 6. Box 6 04 03 14 7. Box 7 07 03 15 8. Box 8 08 03 15 9. Box 9 16 03 25 10. Box 10 09 03 16 11. Box 11 11 03 18 12. Box 12, Type I Box Checked 12 03 21 13. Box 12, Type II Box Checked 13 03 22 14. Box 12, Type III Box Checked 14 03 23 15. Box 12, Type III Other Box Checked 15 03 24 16. 3 03 50 N/A 17. 9 09 70 N/A 18. 11 10 60, 71, 91 N/A If the NPF Code is 02 and Schedule E is missing, send the return back to the filer. SSPND 640. If the NPF Code is 06, 07, 08, or 16 Schedule A, Part II is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. ("N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries, enter a "1" in Fields 111F and 114F). If Part II is missing, send the return back to the filer. SSPND 640. If the NPF Code is 09, Schedule A, Part III is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. ("N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries, enter a "1" in Fields 121F and 126F). If Part III is missing, send the return back to the filer. SSPND 640. If a type box is not checked, send the return back to the filer. SSPND 640. Note: For Subsection 70, send the return back to the filer if Part III is blank and it's not an initial return. SSPND 640. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on the preprinted label or INOLES. Correspond for a Subsection Mismatch only when corresponding for another issue.

# Error Code 918

3.12.12.35.3 (01-01-2026) Error Code 918 Error Code 918 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 01SS Subsection 3. 0543 Filed in Lieu of Form 1041 Question Code Invalid Conditions: Field 0543 is "1" and Field 01ORG is not "3" . Correction Procedures: Correct any coding or transcription errors. Field 0543 is located on Line 43, Form 990-EZ. Verify that the Organization Code was edited correctly: If the 4947(a)(1) box of Item J on the face of the return is checked or the IRS label or INOLES shows subsection "91" , change Field 01ORG to "3" . Otherwise, delete Field 0543.

# Error Code 924

3.12.12.35.4 (01-01-2026) Error Code 924 Error Code 924 displayed Fields are: No. Field Explanation 1. RMIT> Remittance (Generated) 2. 01RCD Received Date 3. 01RDD> Return Due Date (Generated) Invalid Conditions: Remittance is present and Field 01RCD is on or before 01RDD>. Correction Procedures: Correct all coding and transcription errors. Verify Field 01RCD is correct. If the Received Date is correct, SSPND 351. Annotate on Form 4227"research remittance" . Rejects Correction Procedures: The Rejects Tax Examiner must research using BMFOL to apply remittance to the proper MFT with Form 3244, Payment Posting Voucher. If unable to determine where to apply remittance, SSPND 640 and correspond with Letter 320-C.

# Error Code 926

3.12.12.35.5 (01-01-2026) Error Code 926 Error Code 926 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01DDP Daily Delinquency Penalty 4. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01DDP is present and Field 01RCD is on or before Field 01RDD>. Correction Procedures: Correct any coding or transcription errors. Verify Field 01RCD is correct. If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP. If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty" . If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 4227, Adjustment Request, and route document to EO Accounts.

# Error Code 928

3.12.12.35.6 (01-01-2026) Error Code 928 Error Code 928 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01DDP Daily Delinquency Penalty Invalid Conditions: CCC "V" and Field 01DDP are both present. Correction Procedures: Correct any coding or transcription errors. If a statement is attached showing that the filer has reasonable cause for filing late and DDP was computed by the taxpayer, delete the entry in Field 01DDP. If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause" . If the filer has not shown reasonable cause for filing late, delete CCC "V" .

# Error Code 934

3.12.12.35.7 (01-01-2026) Error Code 934 Error Code 934 displayed Fields are: No. Field Explanation 1. 01COR Correspondence Indicator 2. 01TXP Tax Period 3. 01IRI IRI Code Invalid Conditions: Field 01COR is "21" , "22" , "23" or "24" and Field 01TXP is prior to 198312. Correction Procedures: Correct any coding or transcription errors. Refer to the return to verify that the Tax Period is correct: If not correct, change the Tax Period in Field 01TXP. If correct, change Field 01COR to "11" , "12" , "13" , or "14" as appropriate.

# Error Code 936

3.12.12.35.8 (01-01-2026) Error Code 936 Error Code 936 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01TXP Tax Period 3. 01RCD Received Date 4. 01COR Correspondence Indicator 5. 01CRD Correspondence Received Date 6. 01IRI Incomplete Return Indicator (IRI) Code 7. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01IRI is present and Field 01COR is not present. Field 01COR is "21" , "22" , "23" or "24" and Field 01IRI is not present. Field 01COR is "11" or "21" , and Field 01CRD is blank. Field 01COR is "12" , "13" , "14" , "22" , "23" , or "24" and Field 01CCC "3" is not present. Correction Procedures: Correct any coding or transcription errors. For non-IRI items, verify the information was required: If not required, delete Field 01COR. Enter the response date in Field 01CRD. For IRI items, verify the information was required. If not required, delete Field 01COR and Field 01IRI. If the response date is later than Field 01RDD>, enter the response date in Field 01CRD.

# Error Code 942

3.12.12.35.9 (01-01-2026) Error Code 942 Error Code 942 displayed Fields are: No. Field Explanation 1. 01COR Correspondence Indicator 2. 01CRD Correspondence Received Date 3. 01IRI IRI Code 4. 01CCC Computer Condition Code Invalid Conditions: Field 01CRD or CCC "3" is present and Field 01COR is not present. Correction Procedures: Correct any coding or transcription errors. If a reply to correspondence is received, enter the appropriate code in Field 01COR. If correspondence was not initiated, determine whether correspondence is required. If not, delete the entry in Field 01CRD.

# Error Code 946

3.12.12.35.10 (01-01-2026) Error Code 946 Error Code 946 displayed Fields are: No. Field Explanation 1. 01NPF Non-PF Reason Code 2. 01SS Subsection 3. 01IRI Incomplete Return Item 4. 01ADC Audit Code Invalid Conditions: Field 01NPF is blank and Schedule E is present. Field 01NPF is 06, 07, 08 or 16 and Section 11 is not present. Field 01NPF is 09 and Section 12 is not present. Correction Procedures: Correct any coding or transcription errors. Note: Research INOLE to confirm the organizations Status Code. If the account is in Status 97, it means the organizations Tax Exempt status has been revoked. ERS Tax Examiners will complete Form 3696, Correspondence Action Sheet (CAS), with the appropriate paragraph indicating their tax-exempt status has been revoked. Do not add any additional paragraphs. SSPND 640. Verify that Schedule A is attached to the return, but Part I Boxes 1–11, is not completed. Schedule A is needed for the following subsections only: SS03 Foundation Codes other than 02, 03 or 04 and SS 50, 60, 70, 71, or 91. If none of the above are present, delete Fields 01CRC, 01DAF, 01ILQ, 01GSQ 01NPF, and Section(s) 11, and/or 12. Research for the correct subsection if Item J is not "03" . Note: If Subsection is "03" and Foundation Code is 02, 03, or 04, do not correspond for Schedule A, enter "11" in Field 01NPF. Do not enter Schedule Indicator Code "A" . If Part I, Schedule A, is blank, enter "02" in Field 01NPF. Only send the return back to the filer for Schedule E if missing. SSPND 640. All organizations who file Schedule A must check only one box: If Schedule A, Part I is not completed or two boxes are checked, research INOLES. Enter the correct NPF Code from the chart below. Note: Always accept the filer's entry if present. If the NPF Code is "06" , "07" , "08" or "16," check for the presence of Part II. Send the return back to the filer if needed. "N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries, enter a "1" in Fields 111F and 114F. Note: Research for prior postings. If none, treat as initial return, enter a "1" in Fields 111F and 114F and/or 121F and 126F, whichever is applicable. If the NPF Code is "09," check for the presence of Schedule A, Part III. Send the return back to the filer if needed. "N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries. Enter a "1" in Fields 121F and 126F. If research shows SS50, 60, 70, 71 or 91, and Schedule A, Part IV is not completed or two boxes are checked, correspond for Part I. The following is a list of NPF Codes for SS50, 60, 70, 71 or 91: SS50 = NPF 03, (box 3) SS60 = NPF 10, (box 11) SS70 = NPF 09, (box 9) SS71 = NPF 10, (box 11) SS91 (4947) (a)(1) = NPF 10, (box 11) Note: If Subsection is 70 also send the return back to the filer for Schedule A, Part III if blank and it's not an initial return. SSPND 640. No. Part I Box NPF Code Subsection Code Foundation Code 1. Box 1 01 03 10 2. Box 2 02 03 11 3. Box 3 03 03 12 4. Box 4 05 03 12 5. Box 5 06 03 13 6. Box 6 04 03 14 7. Box 7 07 03 15 8. Box 8 08 03 15 9. Box 9 16 03 25 10. Box 10 09 03 16 11. Box 11 11 03 18 12. Box 12, Type I Box Checked 12 03 21 13. Box 12, Type II Box Checked 13 03 22 14. Box 12, Type III Box Checked 14 03 23 15. Box 12, Type III Other Box Checked 15 03 24 16. 3 03 50 N/A 17. 9 09 70 N/A 18. 11 10 60, 71, 91 N/A If Box 11 is checked one of the Type Boxes must also be checked. If PTA and box 2 is marked and correspondence for Schedule E is needed, research for the correct NPF Code. If the Foundation Code is not "11" change the NPF Code and do not correspond for Schedule E. Use NPF 03 if the organization's name includes "Hospital" , "Clinic" , etc. Use NPF 03 if the organization's name includes "Hospital" , "Clinic" , etc. Use NPF 05 if the Organization's name includes "Research" or "Laboratory" , etc. If Subsection (SS) Codes conflict, but taxpayer indicates otherwise in Item J, always use the SS INOLES.

# Error Code 947

3.12.12.35.11 (01-01-2026) Error Code 947 Error Code 947 displayed Fields are: No. Field Explanation 1. 01SS Subsection 2. 01SIC Schedule Indicator Code 3. 01COR Correspondence Code 4. 01CRD Correspondence Received Date 5. 0544A Donor Advised Funds 6. 0544B Operate one or more Hospitals 7. 0545A Controlled Entity Section 512(b)(13) 8. 0545B Receive Payment or Engage in Transaction Invalid Conditions: If Fields 0544A, 0544B, 0545A or 0545B are marked "yes" the filer must be using Form 990 instead of Form 990-EZ If Field 01SS is 29, the filer must be filing a Form 990 instead of Form 990-EZ. Correction Procedures: Correct any Coding or Transcription errors. If Fields 0544A, 0544B, 0545A or 0545B are marked "yes" or the Subsection is 29, the filer must be using Form 990. Correspond for a Form 990. Note: Do not send the return back if Field 0545B is "yes" . Change the answer to "no" to clear the error and accept the Form 990-EZ.

# Error Code 948

3.12.12.35.12 (01-01-2026) Error Code 948 Error Code 948 displayed Fields are: No. Field Explanation 1. 01SIC Schedule Indicator 2. 01IRI Incomplete Return Item 3. 01COR Correspondence Indicator Code 4. 01SHB Schedule B Indicator 5. 01SS Subsection Code 6. 0538A Borrow from or make Loans to 7. 0540B Engage in any Section 4958 Transaction 8. 0646 Engage in Direct or Indirect Political Activities 9. 0647 Engage in Lobbying Activities 10. 0648 Operating as a School Invalid Conditions: Field 01SIC is not present when the answer to a question in Part V or VI is "Yes" , which indicates the schedule must be present Note: We no longer accept any substitute schedules. The only exceptions are forms and schedules that are prepared that are exactly like official IRS forms and schedules Correction Procedures: Correct any Coding or Transcription errors. Each question with a "yes" answer must have a related Schedule attached. If the transcription is correct and the schedule is missing, send the return back to the filer. SSPND 640. Note: The Fields in EC 948 are all required. Part VI, Fields 0646, 0647 and 0648 apply only to 501(c)(3) organizations and 4947(a)(1) trusts. If any of these Fields is answered "yes" and they are not a 501(c)(3) or 4947(a)(1), blank the Field and do not send the return back to the filer for the missing Schedule C or E. SSPND 640. This error could also set EC 950 if Schedule B is involved. If Schedule is not needed, blank the Field.

# Error Code 950

3.12.12.35.13 (01-01-2026) Error Code 950 Error Code 950 displayed Fields are: No. Field Explanation 1. 01IRI Incomplete Return Item 2. 01SIC Schedule Indicator Code 3. 01SHB Schedule B Indicator 4. 031 Total Contributions Invalid Conditions: Field 01SHB, Schedule B Indicator, is blank, Field 031, Total Contributions, is $5,000.00 or more and tax period is 200012 or subsequent. Correction Procedures: Correct any coding or transcription errors. No. If Then 1. a complete Schedule B is attached, enter a "1" in Field 01SHB and a "B" in Field 01SIC. 2. Item H (Form 990-EZ) in the entity section is checked, enter a "2" in Field 01SHB. 3. a complete Schedule B is not attached and Item H is not checked, send the return back to the filer. SSPND 640. 4. there is no reply to correspondence, enter a "2" in Field 01SHB. Note: We will no longer accept a substitute Schedule B. Part I must contain at least one name and amount. Also check Schedule B, page 1 to see if any of the special rules boxes are checked and applicable. If the third box under special rules is checked with an amount present on the line, accept it as a complete Schedule B. A Sponsor can be considered the same as a contributor. Note: Schedule B must include at least one name and amount. "0" (zero), "–" (dash), or not liable are acceptable entries and may be on the front page of Schedule B or in Part I. "Anonymous" is acceptable for the name. Do not send the return back to the filer if Schedule B is attached with at least one name and amount as stated above and they say see attached with a list of donors. SSPND 640.

# Error Code 952

3.12.12.35.14 (01-01-2026) Error Code 952 Error Code 952 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01DDP Daily Delinquency Penalty Taxpayer 4. >>>> Daily Delinquency Penalty Computer 5. 01GR> Gross Receipts (Generated) 6. 01RDD> Return Due Date (Generated) Invalid Conditions: Tax Period is 198712 or subsequent and Field 01DDP is greater than Field 01DDP Underprint. Tax Period is prior to 198712 and Field 01DDP is greater than $5,000. Correction Procedures: Correct any coding or transcription errors. If transcribed correctly and penalty was computed by a Field Examiner or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so. If the amount was computed by the taxpayer and was transcribed correctly, delete the amount in Field 01DDP. If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts. DDP Amounts: Daily Delinquency Penalty amounts are: For tax years ending on or after July 30, 1996, the penalty is $20 a day computed from Field 01RDD>. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is fewer. For tax years ending before July 30, 1996, the penalty is $10 a day computed from Field 01RDD>. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is fewer. If the organization has gross receipts exceeding $1,000,000, for any year, the law provides for a penalty of $100 a day computed from Field 01RDD>. The maximum penalty may be as much as $50,000.

# Error Code 954

3.12.12.35.15 (01-01-2026) Error Code 954 Error Code 954 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01GR> Generated 3. 01SS Subsection Code 4. 01COR Correspondence Indicator 5. 01CCC Computer Condition Code 6. 01IRI IRI Code 7. 01TXP Tax Period 8. 0325B Total Assets EOY SECTION 03 Invalid Conditions: Field 01GR> is more than $50,000, Field 0325B is not present, and Field 01COR is "11" , "21" or blank for Tax Periods 201012 and subsequent. For Tax Periods 201011 and prior it will be Field 01GR> is more than $25,000. Note: If the Subsection is 82, use $25,000 for all Tax Periods. Correction Procedures: Correct any coding or transcription errors. If Field 0325B is truly "0" (zero), "-" (dash), or none, enter "C" in the Clear Field. Refer to the document to determine if we have corresponded for Total Assets EOY. Note: If the filer has only an amount in Field 0327A or 0327B and Fields 0325A or 0325B is blank, put the amount from Field 0327A or 0327B in Fields 0325A or 0325B.

# Error Code 955

3.12.12.35.16 (01-01-2026) Error Code 955 Error Code 955 displayed Fields are: No. Field Location 1. 11TO Schedule A, Part I, Line 12, a-d Checkbox 1=Corporation 2=Trust 3=Association 4=Other 2. 12P4A Schedule A Part IV, Section A and B Data Present 3. 12P4B Schedule A, Part IV, Section A and C Data Present 4. 12P4C Schedule A, Part IV, Section A, D and E Data Present 5. 12P4D Schedule A, Part IV, Section A, D and Part V Data Present 6. 12P4E Schedule A, Part IV, Section E Data Present Invalid Conditions: This Error check is based on Schedule A Sections 11 and 12. If the NPF Code is "11" , follow the correction procedures below. Field 11TO must be checked. Correction Procedures: Check Schedule A to see if there is data present in the different Sections and enter a "1" in the Fields. GETSEC Schedule A, Section 12 to correct the Fields below. Field 11TO must be answered 1-4 if the box on line 12 is checked. Section 11 Field 11TO is based on the box checked on Schedule A, Part 1, line 12, a through d. Send the return back to the filer for the missing Section 12 Fields if the following Section 12 Fields are not present under these conditions. SSPND 640. Field 11TO=1, Fields 12P4A and 12P4B must have a "1" present. Field 11TO=2 Fields 12P4A and 12P4C must have a "1" present. Field 11TO=3 Fields 12P4A, 12P4D and 12P4E must have a "1" present. Field 11TO=4, Fields 12P4A and 12P4D must have a "1" present. If the NPF Code is not 12, 13, 14 or 15 delete the entry in Field 11TO.

# Error Code 962

3.12.12.35.17 (01-01-2026) Error Code 962 Error Code 962 displayed Fields are: No. Field Explanation 1. 035A Gross Amount Sales Assets Other 2. 035B Basis Sales Expense Amount 3. 035C Gain Sale of Assets 4. >>>> Gain Sale of Assets Underprint Invalid Conditions: Field 035C Computer and Field 035C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Field 035B is always positive. If only the net amount is present in Field 035C, try to figure (back into) the appropriate amounts for Field 035B and Field 035A. If unable to perfect, enter the net amount from Field 035C in Field 035A. When all transcription and editing errors have been perfected, change Field 035C to the computer-generated amount.

# Error Code 964

3.12.12.35.18 (01-01-2026) Error Code 964 Error Code 964 displayed Fields are: No. Field Explanation 1. 036A Income Gaming 2. 036B Income Fundraising 3. 036C Less Direct Expenses 4. 036D Net Income/Loss 5. >>>> Net Income Fundraising Underprint Invalid Conditions: Field 036D Computer and Field 036D ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding and transcription errors. Field 036C is always positive. If only the net amount is present in Field 036D, try to figure, (back into) the appropriate amounts for Fields 036C and 036B and 036A. Always use any bracketed amounts the filer has used on 36A, 36B, 36C, when trying to come up with their amount on 36D before using the generated amount. The filer may be correct. If unable to perfect, enter the net amount from Field 036D in Field 036B. When all transcription and editing errors have been perfected, change Field 036D to the computer-generated amount.

# Error Code 966

3.12.12.35.19 (01-01-2026) Error Code 966 Error Code 966 displayed Fields are: No. Field Explanation 1. 037A Gross Sales Less Returns 2. 037B Cost of Goods Sold 3. 037C Gross Profit Amount 4. >>>> Gross Profit Amount Underprint Invalid Conditions: Field 037C Computer and Field 037C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Field 037B is always positive. If only the net amount is present in Field 037C, try to figure (back into) the appropriate amounts for Field 037A and Field 037B. If unable to perfect, enter the net amount from Field 037C in Field 037A. When all transcription and editing errors have been perfected, change Field 037C to the computer-generated amount.

# Error Code 968

3.12.12.35.20 (01-01-2026) Error Code 968 Error Code 968 displayed Fields are: No. Field Explanation 1. 031 Total Contributions 2. 032 Program Service Revenue 3. 033 Membership Dues and Assessments 4. 034 Other Investment Income 5. 035C Gain Sales of Assets 6. 036D Net Income/Loss 7. 037C Gross Profit 8. 038 Other Revenue 9. 039 Total Revenue 10. >>>> Total Revenue Computer Invalid Conditions: Field 039 Computer and Field 039 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. If Field 039 is the only entry, enter Field 039 amount in Field 038. If all Fields were transcribed correctly, change Field 039 to the computer-generated amount.

# Error Code 969

3.12.12.35.21 (01-01-2026) Error Code 969 Error Code 969 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01IRI Incomplete Return Item 3. 01SS Sub-Section 4. 01GR> Gross Receipts (Generated) 5. 035B Less: Cost, Basis Sales Expenses-Column (B), Other 6. 036C Less: Direct Expenses 7. 037B Less: Cost of Goods Sold 8. 039 Total Revenue 9. 0325B Total Assets, End of Year (EOY) SECTION 03 Invalid Conditions: Form is numbered as a Form 990-EZ (Doc Code 92) and Field 0325B is greater than $500,000 and/or Field 01GR> is greater than $200,000. Note: The threshold mentioned here is for returns filed for Tax Periods 201012, and subsequent. If the return is filed for a Tax Period 200912, through 201011 the threshold would be Field 0325B is greater than $1,250,000 and/or Field 01GR> is greater than $500,000. If the return is for a Tax Period 200812 through 200911 the threshold would be Field 0325B is greater than $2,500,000 and Field 01GR> greater, than $1,000,000. If the return is filed for a Tax Period 200811 and prior, the threshold would be Field 0325B is greater than $250,000 and Field 01GR> is greater than $100,000. Correction Procedures: The computation for Field 01GR> is Field 035B + Field 036C + Field 037B + Field 039. Verify that the displayed Fields and the DLN were transcribed correctly and that the form is truly a Form 990-EZ. Correct any coding or transcription errors. Fields 035B, 036C, and 037B are positive only. The amounts in these Fields must always be treated as positive numbers. If Field 0325B is over $500,000 and/or Field 01GR> is over $200,000, send the return back to the filer. SSPND 640. Note: The thresholds mentioned here are for Tax Periods 201012 and subsequent. If the return is for a different tax year, see the note above in invalid conditions. Send the return back to the filer for Form 990 and Schedule A (if applicable) using Letter 2695-C. SSPND 640. Schedule A is necessary when the subsection (SS) is 03 with Foundation Codes other than 02, 03, or 04 and SS50, 60, 70, 71 and 91. If none of the above are present on the return or INOLES, Schedule A is not necessary:

# Error Code 972

3.12.12.35.22 (01-01-2026) Error Code 972 Error Code 972 displayed Fields are: No. Field Explanation 1. 038 Other Revenue Amount 2. 039 Total revenue Amount 3. 0310 Grants Other Similar Amount 4. 0311 Benefits Paid Members 5. 0312 Salaries Other 6. 0317 Total Expenses Amount 7. 0318 Total Excess Year Amount 8. >>>> Total Excess Year Underprint Invalid Conditions: Field 0318 Computer and Field 0318 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Verify the amount for line 17 by adding lines 10 through 16. Correct Field 0317 if needed. If Field 0318 is the only entry, enter Field 0318 amount in Field 038. If all Fields were transcribed correctly, change Fields 0318 and 039 to the computer-generated amount.

# Error Code 973

3.12.12.35.23 (01-01-2026) Error Code 973 Error Code 973 displayed Fields are: No. Field Explanation 1. 0325A Total Assets BOY Taxpayer 2. 0326A Total Liabilities BOY 3. 0327A Total Net Assets BOY 4. >>>> Total Assets BOY Computer Invalid Conditions: Field 0327A Computer and Field 0327A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Verify the Fields as follows: Verify Field 0325A by adding the amounts on lines 22–24, column A. If Line 19 has an entry and column A lines 22–27 are blank, change 0325A and 0327A to the line 19 amount. Note: If the filer has a negative amount on Part II, Line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed. If the entries in Fields 0325A and 0326A are correct, change Field 0327A to the computer-generated amount.

# Error Code 974

3.12.12.35.24 (01-01-2026) Error Code 974 Error Code 974 displayed Fields are: No. Field Explanation 1. 0318 Excess or (deficit) for the year 2. 0327A Total Net Assets, BOY 3. 0320 Other Changes in Net Assets 4. 0321 Net Assets or Fund Balances, EOY Taxpayer 5. >>>> Net Assets or Fund Balances, EOY Computer SECTION 05 Invalid Conditions: Field 0321 Computer and Field 0321 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. If the Fields were transcribed correctly, verify the entries in Fields 0327A and 0320. Field 0321 Computer is equal to Fields 0318 + 0327A + 0320. If Column A is blank, enter line 19 in Fields 0325A and 0327A. If the entries in Fields 0318, 0327A, and 0320 are correct, change Field 0321 to the computer-generated amount.

# Error Code 976

3.12.12.35.25 (01-01-2026) Error Code 976 Error Code 976 displayed Fields are: No. Field Explanation 1. 0325B Total Assets, End of Year (EOY) 2. 0326B Total Liabilities, EOY 3. 0327B Total Net Assets or Fund Balances EOY 4. >>>> Total Net Assets or Fund Balances EOY Underprint Invalid Conditions: If Field 0327B, Total Net Assets or Fund Balances EOY ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 0327B computer is equal to Field 0325B minus Field 0326B. Verify the Fields as follows: Verify Field 0325B by adding the amounts on Lines 22 through 24, Column (B). If Column (B) is blank, send the return back to the filer. SSPND 640. If the filer has a negative amount on Part II, line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed. If the entries in Fields 0325B and 0326B are correct, change Field 0327B to the computer-generated amount. Send the return back to the filer for any missing information if needed. SSPND 640.

# Error Code 978

3.12.12.35.26 (01-01-2026) Error Code 978 Error Code 978 displayed Fields are: No. Field Explanation 1. 0537A Political Expenditures 2. 0538B Loans to Officers Amount 3. 0539A Initiation Fees 4. 0539B Gross Receipts Invalid Conditions: These Fields are invalid if not numeric, "0" (zero) or "blank" . Correction Procedures: Correct any coding or transcription errors. "0" (zero) and "blank" are valid. If the Field is one digit, not zero or blank, delete the Field.

# Error Code 980

3.12.12.35.27 (01-01-2026) Error Code 980 Error Code 980 displayed Fields are located on Schedule A: No. Field Explanation 1. 111F Gifts, Grants, Contributions 2. 112F Tax Revenues Levied 3. 113F Value of Services 4. 114F Total 5. >>>> Total Amount Underprint SECTION 11 Invalid Conditions: Field 114F Computer and Field 114F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Field 114F Computer is equal to Fields 111F + 112F + 113F. Verify Column F by adding each line across. Change Fields as necessary. If the entries in Fields 111F, 112F and 113F are correct, change Field 114F to the computer-generated amount.

# Error Code 984

3.12.12.35.28 (01-01-2026) Error Code 984 Error Code 984 displayed Fields are located on Schedule A: No. Field Explanation 1. 117F Amount from Line 4 2. 118F Gross Income from Interest 3. 119F Net Income from Unrelated Business 4. 1110F Other Income 5. 1111F Total Support 6. >>>> Total Support Underprint SECTION 11 Invalid Conditions: If Field 1111F Computer and Field 1111F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 1111F Computer is equal to Fields 117F + 118F + 119F + 1110F. Verify Column F by adding each line across. Change Fields as necessary. If the entries in are correct, change Field 1111F to the computer-generated amount. Note: Be sure the filer carries the amount from Field 114F to Field 117F.

# Error Code 986

3.12.12.35.29 (01-01-2026) Error Code 986 Error Code 986 displayed Fields are located on Schedule A: No. Field Explanation 1. 121F Gifts, Grants, Contributions 2. 122F Gross Receipts from Admissions 3. 123F Gross Receipts from Activities 4. 124F Tax Revenues Levied 5. 125F Value of Services 6. 126F Total 7. >>>> Total Underprint Invalid Conditions: If Field 126F Computer and Field 126F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 126F Computer is equal to Fields 121F + 122F + 123F + 124F + 125F. Verify Column F by adding each line across. Change Fields as necessary. If the entries in are correct, change Field 126F to the computer-generated amount.

# Error Code 990

3.12.12.35.30 (01-01-2026) Error Code 990 Error Code 990 displayed Fields are located on Schedule A: No. Field Explanation 1. 129F Amount from Line 6 2. 1210A Gross Income from Interest 3. 1210B Unrelated Business Taxable Income 4. 1210C Total of 10a and 10b 5. 1211F Net Income from Unrelated Activity 6. 1212F Other Income 7. 1213F Total Support 8. >>>> Total Support Underprint Invalid Conditions: Field 1213F Computer and Field 1213F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 1213F Computer is equal to Fields 129F + 1210C + 1211F + 1212F. Verify Column F by adding each line across. Change Fields as necessary. If the entries in are correct, change Field 1213F to the computer-generated amount. Note: If there is an amount in Field 1210A or 1210B, there must be an amount in Field 1210C also. Be sure the filer carries the amount from Field 126F to Field 129F.

# Error Code 999

3.12.12.35.31 (01-01-2026) Error Code 999 Error Code 999 displayed Field is: No. Field Explanation 1. 01TXP Tax Period Invalid Conditions: Error Code 999 will be generated for all returns that are in error status at the end of the processing year. Correction Procedures: Transmit the record. The system will re-validate the record and set validity and error codes based on the new year's program.

# 2007 and prior Form 990/990-EZ, Sections and Fields

3.12.12.36 (01-01-2026) 2007 and prior Form 990/990-EZ, Sections and Fields Form 990 and Form 990-EZ contains Sections 01 through 10. Tables with Field designations, maximum Field length, and Field titles are listed before each section.

# Section 01 - Field Descriptions

3.12.12.37 (01-01-2026) Section 01 - Field Descriptions Section 01 Fields are located in Form 990 and Form 990-EZ. Section 01 contains entity data, processing codes, dates and miscellaneous information. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length: No. Field Field Title Location Max Length 1. RMIT> Remittance Blue/Green Money 11 2. 01NC Name Control/Check Digit Entity Section 4 3. >>>> Name Control Underprint Computer-generated 4 4. 01EIN Employer Identification Number EIN Block 9 5. 01TXP Tax Period Entity Section 6 6. >> Tax Period Underprint Computer-generated 2 7. 01CCC Computer Condition Code Dotted portion of Line 1a-1c, 990, Part I (Line 1-3 990-EZ) 10 8. 01RCD Received Date Date Stamp 8 9. 01ORG Organization Code Right margin page 1 next to Item F 1 10. 01SS Subsection Bottom right portion of the entity area 2 11. 01NPF Non-PF Reason Code Right margin, Schedule A, Part IV 2 12. 01ADC Audit Code Edit Sheet Line 2 1 13. 01GRP Group Return Code Right margin, 990, page 1 next to Box H 1 14. 01SHB Schedule B Indicator Right margin Line 1 (990), Line 1 (990-EZ) 1 15. 01COR Correspondence Indicator Edit Sheet Line 4 2 16. 01CRD Correspondence Received Date Edit Sheet Line 5 8 17. 01IRI IRI Code Page 2 Upper Right Margin 10 18. 01CAF CAF Indicator Edit Sheet Line 3 1 19. 01DDP Daily Delinquency Penalty Edit Sheet Line 7 6 20. >>>> Daily Delinquency Underprint Computer-generated 6 21. 01PRE Preparation Indicator Bottom right margin, final page, next to Preparer SSN/PTIN box 1 22. 01ILQ Influence Legislation Sch. A, Part III, Line 1 1 23. 01SEL Sell, Exchange, Lease Property Sch. A, Part III, Line 2a 1 24. 01LND Lend Money or Extend Credit Sch. A, Part III, Line 2b 1 25. 01GSF Furnish Goods, Services or Facilities Sch. A, Part III, Line 2c 1 26. 01CMP Payment/ Compensation Sch. A, Part III, Line 2d 1 27. 01TIA Transfer Income or Assets Sch. A, Part III, Line 2e 1 28. 01GSQ Grants, Scholarships Sch. A, Part III, Line 3a 1 29. 01APF Do you have a Section 403(b) Annuity Plan Sch. A, Part III, Line 3b 1 30. 01ECP Did you Receive or Hold Easement for Conservation Purposes Sch. A, Part III, Line 3c 1 31. 01CRC Credit Counseling Question Sch. A, Part III, Line 3d 1 32. 01DAF Donor Advised Funds Sch. A, Part III, Line 4a 1 33. 01MTD Did you make Taxable Distributions Section 4966 Sch. A, Part III, Line 4b 1 34. 01MDD Did you make Distributions to DA or RP Sch. A, Part III, Line 4c 1 35. 01NOD Number of DAF's owned at (EOY) Sch. A, Part III, Line 4d 5 36. 01AGG Aggregate value of DAF's at (EOY) Sch. A, Part III, Line 4e 13 37. 01TAS Total amount of Support Sch. A, Part III, Line 13e 11 38. 01PSN Preparer SSN/PTIN Part X Preparer SSN/TIN (Form 990) Part V Preparer SSN/(Form 990-EZ ) 9 39. 01PEN Preparer EIN Part X EIN (Form 990) Part V EIN (990-EZ) 9 40. 01RPC Return Processing Code N/A 35

# Field RMIT> - Remittance Amount

3.12.12.37.1 (01-01-2026) Field RMIT> - Remittance Amount Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

# Field 01NC - Name Control/Check Digit

3.12.12.37.2 (01-01-2026) Field 01NC - Name Control/Check Digit Field 01NC is the Name Control and Check Digit Field. Name Control: This Field is located in the Entity Section of the return. Check Digit: This Field is also a four-position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions. 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. (MM-DD-YYYY) Correction Procedures: Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) through (6) below. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. The name control must be the first four characters of the name as follows: If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word. If the organization is an individual, "trust" , or "estate" , edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent. If the organization is a "political organization" or "political committee" (Section 527), edit the first name of the individual. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows: No. If Then 1. the organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above). 2. the organization name contains an individual's name, apply trust name control rules (see (2)b. above). Specific corporate name control examples to be used if Corporation, Inc., Foundation, or Fund are not present are: Local, Chapter, or Post - Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name. Habitat for Humanity - Edit "HABI" Little League - Edit "LITT" American Legion - Edit "AMER" AMVETS - Edit "AMER" Boy Scouts of America (NSA) - Edit "BOYS" BPOE - Edit "BENE" FOE - Edit "FRAT" VFW - Edit "VETE" PTA - Edit "PTA" plus the first letter of the name of the state PTO or PTSA - Edit the first four characters of the school Specific trust or estate name control examples are: Estate - Edit the first four characters of the last name of the decedent. Corporate Trust - Edit the first four characters of the Corporation's name. Individual Trust - Edit the first four characters of the last name of the individual. All other trusts - Edit the first four characters of the last name of the trustee or beneficiary. Specific political organization name control examples are: Friends of Jane Doe - Edit "JANE" Committee to Elect John Smith - Edit "JOHN" Citizens for John Doe - Edit "JOHN"

# Field 01EIN - Employer Identification Number (EIN)

3.12.12.37.3 (01-01-2026) Field 01EIN - Employer Identification Number (EIN) Field 01EIN is the Employer Identification Number. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in Box D, Form 990 and Form 990-EZ. Invalid Conditions: This Field is invalid if: It is not numeric, It is fewer than nine characters, The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89, It is all "zeros" or all "9s" (nines). Correction Procedures: Correct any coding or transcription errors. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number. If a correct number cannot be determined: Research using Command Code NAMEB or NAMEE for the correct number. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. 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 EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return. Do not send Letter 3875-C if: Three digits or fewer of the EIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

# Field 01TXP - Tax Period

3.12.12.37.4 (01-01-2026) Field 01TXP - Tax Period Field 01TXP, Tax Period, is YYYYMM format. Invalid Conditions: This Field is invalid if: It is not numeric, Month is not 01-12, It is equal to or later than the Processing Date. Tax period is before 197012 for Form 990 and 198901 for Form 990-EZ. Correction Procedures: 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. For non-final returns, if the tax period is more than three months but fewer than one year from the current date, correspond for confirmation of the tax period. If tax period is fewer than four months, SSPND 480. Attach Form 4227 indicating "early filed" . If the return is a Final use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC, if necessary. Change the Tax Period to the month preceding the received date. Edit CCC "F" (Final/Termination) if ALL of the following apply: The return or an attachment is marked "Final" or "Termination" . There are other indications the organization is out of business, closed, or merged. Part IV, Line 59(B) is "0" (zero) or "blank" . Part VI, Line 79 is marked "yes" . Not a group return - item H(a)-(d) is no or blank and item I is blank. If the taxpayer is attempting to file a Final/Termination Form 990 and (a)-(e) are not met, send the return back to the filer. SSPND 640. If the Tax Period is prior to 198901 for Form 990-EZ, SSPND 610. Rejects will convert and process as Form 990. If the Tax Period is prior to 197012 for Form 990 or 990-EZ, SSPND 620. Attach Form 4227 stating "non-ADP" .

# Field 01CCC - Computer Condition Codes

3.12.12.37.5 (01-01-2026) Field 01CCC - Computer Condition Codes Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the dotted portion of Line 1a-1c, Part I, Form 990, or line 1-3, Form 990-EZ. See Exhibit 3.12.12-8 for a description of the codes and their uses. Invalid Conditions: This Field is invalid if: The entry is other than blank, "D" , "F" , "G" , "L" , "R" , "T" , "V" , "W" , "Y" , "3" or "7" , If CCCs "F" and "Y" are both present, If CCCs "7" is present with both CCC "D" and "R" . Correction Procedures: Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-8 to determine which codes are necessary. If CCCs "F" and "Y" are both present determine if it is a final return. Identify Form 990 and Form 990-EZ returns as "Final" only if ALL of the following apply: The return or an attachment is marked "Final" , or there is other indication the organization is out of business, closed or merged. Total Assets End of Year (Part IV, Line 59(B), Form 990, or Part II, Line 25(B), Form 990-EZ) are "0" (zero) or "blank" . The answer to the questions in Part VI, Line 79, Form 990, or Part V, Line 36, Form 990-EZ, is "Yes" . Note: This applies for all returns marked "Final" . If the return is not a final return, delete the "F" code. If the return is a final return or is not for a short period, delete the "Y" code. If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs: If CCC "7" is correct delete the "R" and "D" . If CCC "7" is not correct delete CCC "7" .

# Field 01RCD - Received Date

3.12.12.37.6 (01-01-2026) Field 01RCD - Received Date Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return. 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, Prior to the ADP date of 197012 for Form 990 and 198901 for Form 990-EZ. 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" (i.e., 20110115 in lieu of 20120115), correct accordingly. If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date. Determine the received date in the following priority 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 whether the document was properly addressed. If the document is properly addressed but the IRS misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used. Service Center Automated Mail Processing System (SCAMPS) digital date The Field Examiner's signature date The signature date within the current processing year. The Julian Date in the DLN, minus 10 days Note: Use signature date only if the signature date is within the current processing year. Caution: The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

# Field 01ORG - Organization Code

3.12.12.37.7 (01-01-2026) Field 01ORG - Organization Code Field 01ORG, Organization Code, is transcribed from the right margin next to Item F on page 1. This Field is used to identify the type of organization filing the return. Invalid Conditions: This Field is invalid if other than "1" , "3" , "4" , or "9" . Correction Procedures: Correct any coding or transcription errors. If necessary, refer to the return to determine the correct code. Valid codes are: No. If Return Shows: Code 1. IRS Label Subsection 01-25, 50, 60, 70, 71, or Item J, 501(c) box is checked, 1 2. Item J is blank research for correct code 3. Item J, 4947(a)(1), box is checked 3 4. IRS label subsection 91 3 ≡ ≡ ≡ ≡ "≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 9 Note: We are now transcribing all of the data on Organization Code "9" returns. C&E will underline the "9" if the document has any entries beyond the Entity Section to let Transcription know there is data to enter. If the "9" is not underlined, there is no data to enter and Transcription will end the document after the Entity Section . 6. the 527 box is checked in Item J of the entity section (SS82), 4 If Box K is checked and gross receipts are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ treat as a "0" (zero) Filer. Enter Org Code "9" . When EC 970 displays, follow applicable instructions. If no boxes are checked on Item J and the return does not have a preaddressed label, research INOLES for the correct subsection. Code accordingly.

# Field 01SS - Subsection

3.12.12.37.8 (01-01-2026) Field 01SS - Subsection Field 01SS, Subsection, is located in the bottom right portion of the entity area. Invalid Conditions: This Field is invalid if other than 00, 02 through 20, 22 through 27, 28, 50, 60, 70, 71, 81, 82, or 91. Correction Procedures: Refer to Item J to determine the correct code. Correct any coding or transcription errors. If no errors are found or the return does not have a preaddressed label, research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 50, 60, 70, 71, 81, 82, or 91. If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust" , enter "28" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" and "V" in Field 01CCC. If unable to determine correct Subsection, enter "00" in Field 01SS.

# Field 01NPF - Non-PF Reason Code

3.12.12.37.9 (01-01-2026) Field 01NPF - Non-PF Reason Code Field 01NPF, Non-PF Reason Code, is transcribed from the right margin of Schedule A, Part IV. Invalid Conditions: This Field is invalid if other than 01 through 15 or blank. Correction Procedures: Correct any coding or transcription errors. Refer to Schedule A, Part IV, to determine the correct code. Valid codes are: No. Part IV Box NPF Code Subsection Code Foundation Code 1. Box 5 01 03 10 2. Box 6 02 03 11 3. Box 7 03 03 12* 4. Box 8 04 03 14 5. Box 9 05 03 12** 6. Box 10 06 03 13 7. Box 11a 07 03 15 8. Box 11b 08 03 15 9. Box 12 09 03 16 10. Box 13 10 03 17 11. Box 13, Type I 12 03 17 12. Box 13, Type II 13 03 17 13. Box 13, Type III 14 03 17 14. Box 13, Type III Other 15 03 17 15. Box 14 11 03 18 Note: If Box 13 is checked, one of the Type Boxes described above must also be checked. This is a required Item. Note: If the organization is a PTA and box 6 is checked, research for the correct NPF Code. * Use NPF 03 if the organization's name included "Hospital" , "Clinic" , etc. If the Foundation Code is not 11, change the NPF Code. Note: Use NPF 05 if the organization's name includes "Research" or "Laboratory" , etc.

# Field 01ADC - Audit Code

3.12.12.37.10 (01-01-2026) Field 01ADC - Audit Code Field 01ADC, Audit Code, is located on Line 2 of the edit sheet. Invalid Conditions: This Field is invalid if other than "1" , "2" , "3" , or blank. Correction Procedures: Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors. Correct codes are: Blank - This Field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply. 1 - Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank. 2 - Schedule A or Non-PF Reason Code is missing and taxpayer has not provided a Schedule A. 3 - No reply to FYM mismatch correspondence. Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

# Field 01GRP - Group Return Code

3.12.12.37.11 (01-01-2026) Field 01GRP - Group Return Code Field 01GRP, Group Return Code, is transcribed from the right margin of Page 1, Form 990, next to Box H. Field 01GRP does not apply to Form 990-EZ. Invalid Conditions: This Field is invalid if other than "7" , "8" or blank. Correction Procedures: Correct any coding or transcription errors. Refer to the return to determine the correct code. Identify a group return in one of the following ways: Group Return is noted on the return or attachment. Item H(a) of the entity section is "yes" and the Group Exemption (GEN) is written in Item I. There is a list of subordinates attached. There is a statement on the return or attachment that all affiliates are included on the group return. Note: If Item H(a) is checked "No" and Item H(c) is checked "Yes" , DO NOT consider the return a group return. Valid Group Return Codes are: Blank - if the return is not for a group. 7 - group return with a list indicating that all the affiliates are included, or there is no response to correspondence. 8 - group return with a list indicating that only some of the affiliates are included. (Rejects will input FRM49 per (5) below.) Use Group Return Code "8" if there is an attachment or statement indicating that not all affiliates are included on the return, or if GEN #0229 (Line I) is present. Send the return back to the filer if a list of affiliates isn't present. SSPND 640. Once a list of affiliates to be included in the filing is received, Rejects will: Verify the parent's EIN and verify that the parent EIN is on the BMF by using IDRS Command Code INOLES before inputting TC 590. Input Command Code FRM49, TC 590, Closing Code 14, for each of the affiliates covered by the return. Note: Transaction Code 590 with Closing Code 14 requires the parent EIN as part of the transaction.

# Field 01SHB - Schedule B Indicator

3.12.12.37.12 (01-01-2026) Field 01SHB - Schedule B Indicator Field 01SHB, Schedule B Indicator, is located on page 1, Form 990, to the right of Line 1 or Form 990-EZ Line 1. Invalid Conditions: Field 01SHB is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to the right of Line 1, Form 990, or Line 1, Form 990-EZ, for the correct code. Correct any coding or transcription errors. Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer. SSPND 640. Correct codes are: No. If And Then 1. tax Period is prior to 200012, N/A blank Field 01SHB 2. tax Period is 200012 and subsequent, Schedule B is attached and Line 1e (Form 990) or Line 1 (Form 990-EZ) is $5,000.00 or greater, enter "1" in Field 01SHB 3. tax Period is 200012 and subsequent, Item M (Form 990), or Item H (Form 990-EZ) in the entity section is not checked, Schedule B is not attached and Line 1e is $5,000.00 or greater, send the return back to the filer. SSPND 640. 4. Line 1e (Form 990) or Line 1 (Form 990-EZ) is blank or less than $5,000.00, Item M (Form 990) or Item H (Form 990-EZ) is or is not checked, blank Field 01SHB 5. Line 1e (Form 990) or Line 1 (Form 990-EZ) is $5,000.00 or greater, Schedule B is attached and complete, enter "1" in Field 01SHB 6. Line 1e (Form 990) or Line 1 (Form 990-EZ) is $5,000.00 or greater, Item M (Form 990), or Item H (Form 990-EZ) in the entity section is checked, Schedule B is not attached, enter "2" in Field 01SHB. Note: We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0" (zero), "dash" (dash), "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.

# Field 01COR - Correspondence Indicator

3.12.12.37.13 (01-01-2026) Field 01COR - Correspondence Indicator Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet. Invalid Conditions: This Field is invalid if other than "11" , "12" , "13" , "14" , "15" , "16" , "21" , "22" , "23" , "24" or blank. Correction Procedures: Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are: 11 - Reply with all information - Use when the taxpayer's response to our request is complete; all of the information we requested is provided. Enter the CRD if after the RDD 12 - Reply with some information - Use when the taxpayer provides some of the information we requested. Enter CCC "3" . 13 - Reply with no information - Use when the taxpayer responds to our inquiry, but does not provide the information we requested. Enter CCC "3" . 14 - No reply - Use when the taxpayer does not respond to our request. Enter CCC "3" . 21 - Reply with all information - Use when the taxpayer's response to our request for missing IRI items is complete; all of the information we requested is provided. Enter the CRD if after the RDD. 22 - Reply with some information - Use when the taxpayer provides some of information we requested on missing IRI items. Enter CCC "3" and the appropriate entry in Field 01IRI. 23 - Reply with no information. - Use when the taxpayer responds on missing IRI items but does not provide the information we requested. Enter CCC "3" and the appropriate entry in Field 01IRI. 24 - No reply - Use when the taxpayer does not respond to our request for missing IRI items. Enter CCC "3" and the appropriate entry in Field 01IRI.

# Field 01CRD - Correspondence Received Date

3.12.12.37.14 (01-01-2026) Field 01CRD - Correspondence Received Date Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received. Invalid Conditions: This Field is invalid if: It is not numeric or blank, It is not in YYYYMMDD format, It is not in valid century, year, month, day range. Correction Procedures: Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct date.

# Field 01IRI - IRI Code

3.12.12.37.15 (01-01-2026) Field 01IRI - IRI Code Field 01IRI is located, on page 2 in the upper right margin. There can be a maximum of five 2-digit codes present for a total of 10 characters. Invalid Conditions: This Field is invalid if other than 2-digit numeric, blank and: Form 990 Field 01IRI is invalid if other than 30–38, 50, 61, 90, 92, 94, 95, 96, 98 or blank. Form 990-EZ Field 01IRI is invalid if other than 30, 33–38, 41, 42, 50, 61, 62, 64, 90, or blank. Correction Procedures: The codes and their meanings are as follows: No. Correspondence Items IRI Code and Applicable Form 1. Missing Signature 90 — Both Forms 2. Wrong Revision of Form 990. For Tax Periods 2008 and Subsequent the filer must use the 2008 revision of Form 990 98 — Form 990 3. Part II 92 — Form 990 4. Part IV 94 — Form 990 5. Part V 95 — Form 990 6. Part XI 96 — Form 990 7. Part I, Filed Form 990 (must have filed a Form 990) 61 — Both Forms 8. Part II 62 — Form 990-EZ 9. Part IV 64 — Form 990-EZ 10. Schedule A entire or wrong revision filed 30 — Both Forms 11. Sch. A Part I 31 — Form 990 12. Sch. A Part I 41 — Form 990-EZ 13. Sch. A Part II 32 — Form 990 14. Sch. A Part II 42 — Form 990-EZ 15. Sch. A Part III 33 — Both Forms 16. Sch. A Part IV 34 — Both Forms 17. Sch. A Part IV-A 38 — Both Forms 18. Sch. A Part V 35 — Both Forms 19. Sch. A Part VI-A 36 — Both Forms 20. Sch. A Part VII 37 — Both Forms 21. Sch. B 50 — Both Forms

# Field 01CAF - CAF Indicator

3.12.12.37.16 (01-01-2023) Field 01CAF - CAF Indicator Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.

# Field 01DDP - Daily Delinquency Penalty

3.12.12.37.17 (01-01-2026) Field 01DDP - Daily Delinquency Penalty Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet. Penalty Amounts: The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause. Exception: Churches, their integrated auxiliaries, and conventions or associations of churches are not required to file (FRC 06), and zero filers. For tax years ending on or after July 30, 1996, the penalty is $20 a day. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is fewer. For tax years ending before July 30, 1996, the penalty is $10 a day. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is fewer. If the organization has gross receipts exceeding $1,000,000.00 for any year the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000. Gross receipts are computed as follows: Form 990-EZ: Add Lines 6b, 8b(A), 8b(B), 9b, 10b and 12. Form 990-EZ: Add Lines 5b, 6b, 7b and 9. Invalid Conditions: This Field is invalid if: It is not numeric, The last digit is other than "0" (zero) and the Tax Period is prior to 198712. Correction Procedures: Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors. If transcribed correctly and penalty was computed by a Field Examiner or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

# Field 01PRE - Preparation Indicator

3.12.12.37.18 (01-01-2026) Field 01PRE - Preparation Indicator Field 01PRE, Preparation Indicator, is transcribed from the bottom right margin of the final page of the return next to the Preparer SSN/PTIN Box. Invalid Conditions: This Field is invalid if other than "1" or blank. Correction Procedures: Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are: Blank - If the signature or name of the preparer is not present. 1 - If the signature, name of the preparer, or firm name is present. Note: A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.

# Field 01ILQ - Influence Legislation Question Code

3.12.12.37.19 (01-01-2026) Field 01ILQ - Influence Legislation Question Code Field 01ILQ, Influence Legislation Question Code, is located on Schedule A, Part III, Line 1. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 1 to determine the correct code. Correct codes are: Blank - If Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01SEL - Sell, Exchange Lease Property Question Code

3.12.12.37.20 (01-01-2026) Field 01SEL - Sell, Exchange Lease Property Question Code Field 01SEL, Sell, Exchange Lease Property Question Code, is located on Schedule A, Part III, Line 2a. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 2a to determine the correct code. Correct codes are: Blank - If Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01LND - Lend Money or Extend Credit Question Code

3.12.12.37.21 (01-01-2026) Field 01LND - Lend Money or Extend Credit Question Code Field 01LND, Lend Money or Extend Credit Question Code, is located on Schedule A, part III, Line 2b. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 2b to determine the correct code. Correct codes are: Blank - If Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01GSF - Furnish Goods, Services or Facilities Question Code

3.12.12.37.22 (01-01-2026) Field 01GSF - Furnish Goods, Services or Facilities Question Code Field 01GSF, Furnish Goods, Services or Facilities Question Code, is located on Schedule A, part III, Line 2c. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 2c to determine the correct code. Correct codes are: Blank - If Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01CMP - Payment Compensation Question Code

3.12.12.37.23 (01-01-2026) Field 01CMP - Payment Compensation Question Code Field 01CMP, Payment Compensation Question Code, is located on Schedule A, part III, Line 2d. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 2d to determine the correct code. Correct codes are: Blank - If Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01TIA Transfer Income or Assets Question Code

3.12.12.37.24 (01-01-2026) Field 01TIA Transfer Income or Assets Question Code Field 01TIA, Transfer Income or Assets Question Code, is located on Schedule A, part III, Line 2e. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 2e to determine the correct code. Correct codes are: Blank - If Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01GSQ - Grants Scholarships Question Code

3.12.12.37.25 (01-01-2026) Field 01GSQ - Grants Scholarships Question Code Field 01GSQ, Grants/Scholarships Question Code, is located on Schedule A, Part III, Line 3a. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 3a, to determine the correct code. Correct codes are: Blank - If Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01APF - Annuity Plan Question Code

3.12.12.37.26 (01-01-2026) Field 01APF - Annuity Plan Question Code Field 01APF, Annuity Plan Question Code, is located on Schedule A, Part III, Line 3b. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 3b, to determine the correct code. Correct codes are: Blank - If Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01ECP - Conservation Easement Question Code

3.12.12.37.27 (01-01-2026) Field 01ECP - Conservation Easement Question Code Field 01ECP, Conservation Easement Question Code, is located on Schedule A, part III, Line 3c. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 3c to determine the correct code. Correct codes are: Blank - If Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01CRC - Credit Counseling Question

3.12.12.37.28 (01-01-2026) Field 01CRC - Credit Counseling Question Field 01CRC, Credit Counseling Question, is located on Schedule A, Part III, Line 3d. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 3d, to determine the correct code. The correct codes are: Blank - if not applicable or Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01DAF - Did organization Have Donor Advised Funds

3.12.12.37.29 (01-01-2026) Field 01DAF - Did organization Have Donor Advised Funds Field 01DAF, Did Organization Have Donor Advised Funds, is located on Schedule A, Part III, Line 4a. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 4a, to determine the correct code. The correct codes are: Blank - if not applicable or Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01MTD - Taxable Distributions Question Code

3.12.12.37.30 (01-01-2026) Field 01MTD - Taxable Distributions Question Code Field 01MTD, Taxable Distributions Section 4966 Question Code, is located on Schedule A, Part III, Line 4b. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 4b, to determine the correct code. The correct codes are: Blank - if not applicable or Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01MDD - Distributions to DA or RP

3.12.12.37.31 (01-01-2026) Field 01MDD - Distributions to DA or RP Field 01MDD, Distributions to DA or RP Question Code, is located on Schedule A, Part III, Line 4c. Invalid Conditions: This Field is invalid if other than "1" , "2" , or blank. Correction Procedures: Refer to Schedule A, Part III, Line 4c, to determine the correct code. The correct codes are: Blank - if not applicable or Schedule A is not present. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 01NOD - Number of DAF's (EOY)

3.12.12.37.32 (01-01-2026) Field 01NOD - Number of DAF's (EOY) Field 01NOD, Number of DAF's at (EOY), is located on Schedule A, Part III, Line 4d. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Refer to Schedule A, Part III, Line 4d, to determine the correct value. If blank or the value cannot be determined, delete the entry.

# Field 01AGG - Aggregate Value of DAF's

3.12.12.37.33 (01-01-2026) Field 01AGG - Aggregate Value of DAF's Field 01AGG, Aggregate Value of DAF's, is located on Schedule A, Part III, Line 4e. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Refer to Schedule A, Part III, Line 4e, to determine the correct value. If blank or the value cannot be determined, delete the entry.

# Field 01TAS - Total Amount of Support

3.12.12.37.34 (01-01-2026) Field 01TAS - Total Amount of Support Field 01TAS, Total Amount of Support, is located on Schedule A, Part IV, Line 13e. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Refer to Schedule A, Part IV, Line 13e, to determine the correct value. If blank or the value cannot be determined, delete the entry.

# Field 01PSN - Preparer SSN/PTIN

3.12.12.37.35 (01-01-2026) Field 01PSN - Preparer SSN/PTIN Field 01PSN, Tax Preparer SSN/PTIN, is transcribed from the preparer SSN/PTIN box in the signature portion of the return. The entries are any combination of numerics except all zeros or all 9s. The first character may be a P. Invalid Conditions: Field 01PSN is invalid if the first position is other than numeric or "P" . Field 01PSN is invalid if the Field is all "zeros" or all "9s" (nines) or the first position is "P" and the remaining positions are all "zeros" or all "9s" (nines). Field 01PSN is invalid if other than the first position is not numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01PEN - Preparer EIN

3.12.12.37.36 (01-01-2026) Field 01PEN - Preparer EIN Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return. The entries are any combination of numerics except all zeros or all 9s.. Invalid Conditions: Field 01PEN is invalid if the Field is all "zeros" or all "9s" (nines). Field 01PEN is invalid if it is not all numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Section 02 - Data Address Fields

3.12.12.38 (01-01-2026) Section 02 - Data Address Fields Section 02 contains address changes and the in-care-of Name Line. No. If Then 1. the INOLES address is the same as the address on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only. 2. the INOLES address is different from the address on the return, research ENMOD for a pending address change. 3. a pending address change is found on ENMOD, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only. 4. no pending address is found on ENMOD, SSPND 320 to Entity Control for address change.

# Section 02 - Field Descriptions

3.12.12.39 (01-01-2026) Section 02 - Field Descriptions Section 02 Fields are located in Form 990-EZ Entity Section. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Max Length 1. 02CON Care of Name 35 2. 02FAD Foreign Address 35 3. 02ADD Street Address 35 4. 02CTY City 22 5. 02ST State 2 6. 02ZIP ZIP Code 12

# Section 02 - Field Descriptions

3.12.12.40 (01-01-2026) Section 02 - Field Descriptions Section 02 contains address changes and the in-care-of Name Line.

# Field 02CON - In Care of Name Line

3.12.12.40.1 (01-01-2026) Field 02CON - In Care of Name Line Field 02CON, In Care of Name Line, is located in the Entity Section of the return. Field 02CON has 35 positions and the valid characters are alpha, numeric, & (ampersand), - (dash), / (slash) or % (percent). Note: The first character of the "in-care-of" name must be alpha or numeric. Invalid Conditions: This Field is invalid if any of the following conditions exist: The first position is a "%" sign and the second position is not blank. The first character of the "in-care-of" name is not alpha or numeric. There are two consecutive blanks between significant characters. Correction Procedures: Check for transcription errors and correct as needed. No. If Then 1. a "%" is in the first position, Verify there is a blank in the second position. If not blank enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 2. a blank is in the first position, Delete blank. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 3. the first character of the "in-care-of" name is not alpha or numeric, Verify "in-care-of" name on return. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON 4. two consecutive blanks present between significant characters, Delete any unnecessary blanks in Field 02CON.

# Field 02FAD - Foreign Address

3.12.12.40.2 (01-01-2026) Field 02FAD - Foreign Address Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD must not be present on "G" Coded returns. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany. Invalid Conditions: This Field is invalid if any of the following conditions exist: The Field contains other than alpha, numeric or special characters, The first position is blank, Any character follows two consecutive blanks, There are more than 35 characters present for this Field on the return. 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. Correction Procedures: Correct all coding and transcription errors. No. If Then 1. Field 02FAD is present, GETSEC 02 Ensure Field 02CTY contains a foreign country code and Field 02ST contains a"." (period) or "space" 2. a foreign address is not present on the return, SSPND 610 Renumber return to domestic. If Form 8822 is attached to the return, compare the name and address information on the Form 8822 to the return. No. If Then 1. the information is the same, take no action and continue processing. 2. the information is different, Detach Form 8822. Route to Entity Control on Form 4227 or follow local procedures. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822." Note: The lead Tax Examiner is required to batch all Form 8822 daily and send them to Entity Control for expedite processing.

# Field 02ADD - Street Address

3.12.12.40.3 (01-01-2026) Field 02ADD - Street Address Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data the address change box has been checked. Invalid Conditions: This Field is invalid if any of the following conditions exist: The street address is present and the first position is blank, Any character not alphabetic, numeric, blank, "-" (hyphen), or "/" (slash) is present, There are two consecutive blanks followed by valid characters, The first position is not alphabetic or numeric. Correction Procedures: Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If the Field cannot be perfected, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

# Field 02CTY - City

3.12.12.40.4 (01-01-2026) Field 02CTY - City Field 02CTY, City, is located in the entity section of the return. Major City Code: Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters. The Major City Code represents both the city and state. ISRP will enter the Major City Code as appropriate. It is transcribed with no intervening blanks and no other characters in the City or State Fields. Invalid Conditions: This Field is invalid if: Any character not alphabetic or blank is present, City is present and the first position is blank, City is present and the second and third positions are blank, Any characters follow the first two adjoining blanks, An invalid Major City Code is present, Fewer than three characters are present unless a valid Major City Code is present. Note: Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes. Correction Procedures: Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If unable to correct, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

# Field 02ST - State

3.12.12.40.5 (01-01-2026) Field 02ST - State Field 02ST, State, is located in the entity section of the return. Invalid Conditions: This Field is invalid if it is not contained in the State Code Table in Document 7475. Correction Procedures: Check the Field on the screen against the entry on the return and attachments. Correct any coding or transcription errors. If unable to perfect, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

# Field 02ZIP - ZIP Code

3.12.12.40.6 (01-01-2026) Field 02ZIP - ZIP Code Field 02ZIP is the ZIP Code. It is located in the entity section of the return. Invalid Conditions: This Field is invalid if: Blank. The fourth and fifth position are 00. Correction Procedures: Check the Field on the screen against the entry on the return. Correct any coding or transcription errors. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

# Section 03 - Field Descriptions

3.12.12.41 (01-01-2026) Section 03 - Field Descriptions All of the Fields in this section are located in Form 990 or Form 990-EZ, Part I of both returns. Fields 03G, 03K, 03N, 03Q and 03T are positive only. The remaining Fields can be positive or negative. Field 03GAM is either "1" or blank. Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line No. Form 990 Line No. Form 990-EZ Max Length 1. 03A Total Contributions 1e 1 11 2. 03B Program Service Revenue 2 2 11 3. 03C Membership Dues and Assessments 3 3 11 4. 03D Interest on Savings 4 N/A 11 5. 03E Dividend 5 N/A 11 6. 03F Gross Rents 6a N/A 11 7. 03G Less: Rental Expenses 6b N/A 11 8. 03H Net Rental Income 6c N/A 11 9. >>>> Net Rental Income Computer Computer-generated N/A 11 10. 03I Other Investment Income 7 4 11 11. 03J Gross Amount from Sale of Assets—Col. (A), Securities 8a(A) N/A 11 12. 03K Less: Cost, Basis Sales Expenses—Col. (A), Securities 8b(A) N/A 11 13. 03L Gain/Loss—Column (A) 8c(A) N/A 11 14. >>>> Gain/Loss-Column (a) Computer N/A N/A 11 15. 03M Gross Amount from Sale of Assets—Col. (B), Other 8a(B) 5a 11 16. 03N Less: Cost, Basis Sales Expenses—Col. (B), Other 8b(B) 5b 11 17. 03O Gain/Loss—Column (B) 8c(B) 5c 11 18. >>>> Gain/Loss-Column (B) Computer Computer-generated N/A 11 19. 03GAM Gaming Income Question Code 9 6 1 20. 03P Gross Revenue 9a 6a 11 21. 03Q Less: Direct Expenses 9b 6b 11 22. 03R Net Income or (loss) from special events 9c 6c 11 23. >>>> Net Income or (loss) from special events Computer Computer-generated N/A 11 24. 03S Gross Sales of Inventory 10a 7a 11 25. 03T Less: Cost of Goods Sold 10b 7b 11 26. 03U Gross Profits or (loss) from sales of Inventory 10c 7c 11 27. >>>> Gross Profits or (loss) from sales of Inventory Computer Computer-generated N/A 11 28. 03V Other Revenue 11 8 11 29. 03W Total Revenue 12 9 12 30. 0310 Grants and Similar Amounts Paid N/A 10 11 31. 0311 Benefits Paid to or for Member N/A 11 11 32. 0312 Salaries, Other Compensation and Employee Benefits N/A 12 11 33. 0313 Program Services Expenses 13 N/A 11 34. >>>> Total Revenue Computer Computer-generated N/A 12 35. 03X Fund-raising 15 N/A 11 36. 0316 Payment to Affiliates 16 N/A 11 37. 03Y Total Expenses 17 17 11 38. 03Z Excess or (deficit) for the year 18 18 11 39. >>>> Excess or (deficit) for the year Computer Computer-generated N/A 11 40. 03AA Other Changes in net assets 20 20 11 41. 03AB Net Assets, End of Year (EOY) 21 21 12 42. >>>> Net Assets, End of Year (EOY) Computer Computer-generated N/A 12 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors If a Field that is invalid for a Form 990 displays, delete the Field.

# Section 04 - Field Descriptions

3.12.12.42 (01-01-2026) Section 04 - Field Descriptions Section 04 Fields are located in Form 990Form 990-EZ, All of the Fields in Section 04 are dollars only and are positive or negative with the exception of Field 0422. Listed below are the Fields contained in Section 04 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line No. Form 990 Line No. Form 990-EZ Max Length 1. 04A22 Grants from DAFs 22a(A) N/A 11 2. 0422 DAFs Foreign Grants Checkbox 22a Checkbox N/A 1 = Yes 2 = No 3. 04B22 Other Grants and Allocations 22b(A) N/A 11 4. 0422B Other Grants and Allocations Checkbox 22b Checkbox N/A 1 = Yes 2 = No 5. 0423A Specific Assistance 23(A) N/A 11 6. 0424A Benefits to/for Members 24(A) N/A 11 7. 04A Compensation of Officers 25a(A) N/A 11 8. 04B25 Compensation of Former Officers 25b(A) N/A 11 9. 04C25 Compensation and Other Distributions 25c(A) N/A 11 10. 04B Other Salaries and Wages 26(A) N/A 11 11. 0427A Pension Plan Contributions 27(A) N/A 11 12. 0428A Other Employee Benefits 28(A) N/A 11 13. 04C Payroll Taxes 29(A) N/A 11 14. 04D Professional Fund-raising Fees 30(A) or (D) (if both are present, Column (A)) N/A 11 15. 0431A Accounting Fees 31(A) N/A 11 16. 0432A Legal Fees 32(A) N/A 11 17. 0433A Supplies 33(A) N/A 11 18. 0434A Telephone 34(A) N/A 11 19. 0435A Postage and Shipping 35(A) N/A 11 20. 0436A Occupancy 36(A) N/A 11 21. 0437A Equipment rental and Maintenance 37(A) N/A 11 22. 0438A Printing and Publications 38(A) N/A 11 23. 0439A Travel 39(A) N/A 11 24. 0440A Conferences, Conventions and Meetings 40(A) N/A 11 25. 0441A Interest 41(A) N/A 11 26. 0442A Depreciation, Depletion Amt 42(A) N/A 11 27. 04A43 Other Expenses (A) 43a(A) N/A 11 28. 04B43 Other Expenses (B) 43b(A) N/A 11 29. 04C43 Other Expenses (C) 43c(A) N/A 11 30. 04D43 Other Expenses (D) 43d(A) N/A 11 31. 04E43 Other Expenses (E) 43e(A) N/A 11 32. 0444A Total Expenses 44(A) N/A 11 33. 0445A Cash (BOY) 45(A) N/A 11 34. 0445B Cash (EOY) 45(B) N/A 11 35. 0446A Savings and Temporary Investment (BOY) 46(A) N/A 11 36. 0446B Savings and Temporary Investment (EOY) 46(B) N/A 11 37. 0447A Accounts Receivable (BOY) 47c(A) N/A 11 38. 0447B Accounts Receivable (EOY) 47c(B) N/A 11 39. 0448A Pledges Receivable (BOY) 48c(A) N/A 11 40. 0448B Pledges Receivable (EOY) 48c(B) N/A 11 41. 0449A Grants Receivable (BOY) 49(A) N/A 11 42. 0449B Grants Receivable (EOY) 49(B) N/A 11 43. 0450A Curr-Form-Rcvbl (BOY) 50a(A) N/A 11 44. 04A50 Curr-Form-Rcvbl (EOY) 50a(B) N/A 11 45. 0450B Receivables-Disqualified Persons (BOY) 50b(A) N/A 11 46. 04B50 Receivables-Disqualified Persons (EOY) 50b(B) N/A 11 47. 0451A Other Notes and Loans Receivable (BOY) 51c(A) N/A 11 48. 0451B Other Notes and Loans Receivable (EOY) 51c(B) N/A 11 49. 0452A Inventories for Sale or Use (BOY) 52(A) N/A 11 50. 0452B Inventories for Sale or Use (EOY) 52(B) N/A 11 51. 0453A Prepaid Expenses and Deferred Charges (BOY) 53(A) N/A 11 52. 0453B Prepaid Expenses and Deferred Charges (EOY) 53(B) N/A 11 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors. If a Field that is invalid for a Form 990-EZ displays, delete the Field. All organizations must complete Column A, Part II, Form 990. Send the return back to the filer if missing. SSPND 640.

# Section 05 - Field Descriptions

3.12.12.43 (01-01-2026) Section 05 - Field Descriptions Section 05 Fields are located in Form 990 or Form 990-EZ Listed below are the Fields contained in Section 05 showing the Field designator, title, and location on the return. Money fields are dollars only and can be positive or negative. All other Fields are one character except Field 0575A, which can be up to 3 digits or blank. No. Field Field Title Line No. Form 990 Line No. Form 990-EZ 1. 0554A Investments - Publicly Traded Securities (BOY) 54a(A) N/A 2. 05A54 Investments - Publicly Traded Securities (EOY) 54a(B) N/A 3. 0554B Investments-Other-Securities (BOY) 54b(A) N/A 4. 05B54 Investments-Other-Securities (EOY) 54b(B) N/A 5. 0555A Investments, Land, Buildings, Equipment (BOY) 55c(A) N/A 6. 0555B Investments, Land, Buildings, Equipment (EOY) 55c(B) N/A 7. 0556A Other Investments (BOY) 56(A) N/A 8. 0556B Other Investments (EOY) 56(B) N/A 9. 0557A Land, Buildings and Equipment (BOY) 57c(A) N/A 10. 0557B Land, Buildings and Equipment - EOY 57c(B) N/A 11. 0558A Other Assets (BOY) 58(A) N/A 12. 0558B Other Assets (EOY) 58(B) N/A 13. 05E Total Assets, Beginning of Year (BOY) 59(A) 25(A) 14. >>>> Total Assets, Beginning of Year (BOY) Underprint Computer-generated N/A 15. 05F Total Assets, End of Year (EOY) 59(B) 25(B) 16. 0560A Accounts Payable and Accrued Expenses (BOY) 60(A) N/A 17. 0560B Accounts Payable and Accrued Expenses (EOY) 60(B) N/A 18. 0561A Grants Payable (BOY) 61(A) N/A 19. 0561B Grants Payable (EOY) 61(B) N/A 20. 0562A Deferred Revenue (BOY) 62(A) N/A 21. 0562B Deferred Revenue (EOY) 62(B) N/A 22. 0563A Loans from Officers, Directors, Trustees, etc. (BOY) 63(A) N/A 23. 0563B Loans from Officers, Directors, Trustees, etc. (EOY) 63(B) N/A 24. 05G Tax Exempt Bond Liabilities (BOY) 64a(A) N/A 25. 05H Tax Exempt Bond Liabilities (EOY) 64a(B) N/A 26. 05I Mortgages, Notes Payable (BOY) 64b(A) N/A 27. 05J Mortgages, Notes Payable, (EOY) 64b(B) N/A 28. 0565A Other Liabilities (BOY) 65(A) N/A 29. 0565B Other Liabilities (EOY) 65(B) N/A 30. 05K Total Liabilities (BOY) 66(A) 26(A) 31. 05L Total Liabilities (EOY) 66(B) 26(B) 32. 05M Retained Earnings (BOY) 72(A) N/A 33. 05N Retained Earnings (EOY) 72(B) N/A 34. 05O Total Net Assets (BOY) 73(A) 27(A) 35. >>>> Total Net Assets (BOY)Underprint Computer-generated N/A 36. 05OB Total Net Assets or Fund Balances (EOY) 73(B) 27(B) 37. >>>> Total Net Assets or Fund Balances (EOY) Underprint Computer-generated N/A 38. 0575A Total Number of Voting Officers 75(A) N/A 39. 0575B Compensation from Related Organizations 75(B) N/A 40. 0575C Compensation from Related Organizations 75(C) N/A Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Yes/No questions are invalid if other than "1" , "2" or blank. Correction Procedures: Correct any coding or transcription errors. For Yes/No questions" 1" =Yes, "2" =No, and blank = no box checked. If a Field that is invalid for a Form 990-EZ displays, delete the Field. All organizations must complete Column A, Part II, Form 990. Send the return back to the filer if missing. SSPND 640.

# Section 06 - Field Descriptions

3.12.12.44 (01-01-2026) Section 06 - Field Descriptions Section 06 Fields are located in Form 990 or Form 990-EZ Listed below are the Fields contained in Section 06 showing the Field designator, title, and location on the return. Money fields are dollars only and can be positive or negative. All other Fields are 1 position: No. Field Field Title Line No. Form 990 Line No. Form 990-EZ 1. 06P Political Expenditures 81a 37a 2. 06Q Initiation Fees 86a 39a 3. 06R Gross Receipts 86b 39b 4. 06S Section 501(c)(12) 87a N/A 5. 06T Gross Income Other 87b N/A 6. 06AA Activities Previously Not Reported 76 33 7. 06BB Changes Made to the Organizing or Governing Documents 77 34 8. 06CC Unrelated Gross Business Income 78a 35a 9. 06DD Filed Form 990-T 78b 35b 10. 06EE Liquidation, Termination, or Substantial Contraction 79 36 11. 06FF Organization Related to any Other Organization 80a N/A 12. 06GG Filed Form 1120-POL 81b 37b 13. 06HH Section 501(c)(4), (5), or (6) Organization 85a N/A 14. 06II In-House Lobbying Expenditures 85b N/A 15. 0685C Dues/Assess/Similar Amount 85c N/A 16. 0685D Lobby Political Expense Amount 85d N/A 17. 0685E Aggregate Nondeductible Amount 85e N/A 18. 0685F Expenditures Taxable Amount 85f N/A 19. 0685G Elect to Pay 85g N/A 20. 0685H Agree to Make 85h N/A 21. 0688A 50% Ownership Interest 88a N/A 22. 0688B Have Interest in a Controlled Entity 88b N/A 23. 06EBT Engage in Section 4958, Excess Benefit Transaction 89b 40b 24. 0689F Acquire Direct/Indirect Interest 89f N/A 25. 06VB Data Present in Part V-B Right Margin of Part V-B N/A 26. 06FBI Foreign Bank Indicator 91b 42b 27. 06FOI Foreign office Indicator 91c 42c 28. 06JJ Filed in Lieu of Form 1041 92 43 29. 06KK Did the Organization Receive Funds Part X, First Yes/No Box N/A 30. 06LL Did the Organization Pay Premiums Part X, Second Yes/No Box N/A 31. 06106 Make Transfers or Distributions Part XI, Line 106 N/A 32. 06107 Receive Transfers or Distributions Part XI, Line 107 N/A 33. 06108 Agreement of Interest-Rents-Annuities and Royalties Part XI, Line 108 N/A Note: Fields 06106 and 06107 are required Items. If the "yes" box is checked on either line, the applicable schedule must be completed. Send the return back to the filer if missing. SSPND 640. Money Fields Invalid Conditions: All Money Fields are dollars only and can be Positive or Negative. Money Fields Correction Procedures: If a Field that is invalid for a Form 990-EZ displays, delete the Field. Question Fields Invalid Conditions: These Fields are invalid if other than "1" , "2" or blank. Question Fields Correction Procedures: Refer to the return to determine the correct Question Code. Correct any coding or transcription errors Correct Question Codes are: Blank - If neither box is checked, both boxes are checked or "not applicable" or Type of Organization is "9" . 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Field 06VB - Officers Compensation/Benefits

3.12.12.44.1 (01-01-2026) Field 06VB - Officers Compensation/Benefits Field 06VB, Officers Compensation/Benefits, is located in the Right Margin of Part V-B of Form 990. Invalid Conditions: This Field is invalid if other than "1" , Data Present, or blank. Correction Procedures: Refer to the return to determine the correct code. Correct any coding or transcription errors.

# Field 06JJ - Filed in Lieu of Form 1041 Question Code

3.12.12.44.2 (01-01-2026) Field 06JJ - Filed in Lieu of Form 1041 Question Code Field 06JJ, Filed in Lieu of Form 1041, is located on Line 92 of Form 990 and on Line 43 of Form 990-EZ. Invalid Conditions: This Field is invalid if other than "1" or blank. Correction Procedures: Refer to the return to determine the correct code. Correct any coding or transcription errors. Correct codes are: Blank - If Field 01ORG is "1" or "9" , Field 01TXP is prior to 198112 or if the box on Line 92 of Form 990 or on Line 43 of Form 990-EZ is not checked. 1 - If Field 01ORG is "3" and Field 01TXP is 198112 or subsequent and the box on Line 92 of Form 990 or on Line 43 of Form 990-EZ is checked.

# Section 07 - Field Descriptions

3.12.12.44.3 (01-01-2026) Section 07 - Field Descriptions Section 21 Fields are located in Form 990 or Form 990-EZ, Schedule A. Section 07 Field designators indicate the Section number and location on Schedule A. Listed below are the Fields contained in Section 07 showing the Field designator, title, and location on the return. All Fields are 1 position: No. Field Field Title Location 1. 0729 Nondiscrimination Line 29 2. 0730 Policy Statement Line 30 3. 0731 Publicized Policy Line 31 4. 0732A Composition Records Line 32a 5. 0732B Scholarship Line 32b 6. 0732C Catalogues Line 32c 7. 0732D Solicit Contribution Line 32d 8. 0733A Students Rights Line 33a 9. 0733B Admission Policy Line 33b 10. 0733C Staff Employment Line 33c 11. 0733D Scholarships or Financial Aid Line 33d 12. 0733E Education Policy Line 33e 13. 0733F Use of Facilities Line 33f 14. 0733G Athletic Program Line 33g 15. 0733H Other Activities Line 33h 16. 07CRT Certification Question Code Line 35 17. 07SIG Signature Code Bottom Right Margin of page 4

# Field 07CRT - Certification Code

3.12.12.44.4 (01-01-2026) Field 07CRT - Certification Code Field 07CRT, Certification Question Code, is transcribed from Line 35, Schedule A, Part V. Invalid Conditions: Field 07CRT is invalid if other than "1" , "2" or blank. Correction Procedures: Refer to Schedule A, Part V, Line 35 to determine the correct code. This code is required if Field 01NPF is "02" . Identify a school by seeing if Schedule A, Part IV, box 6 is checked, or Field 01NPF is "02" . Correct codes are: Blank - if the organization is not a school. 1 - if the "yes" box is checked. 2 - if the "no" box is checked. If blank and required send the return back to the filer. SSPND 640.

# Field 07SIG - Signature Code

3.12.12.44.5 (01-01-2026) Field 07SIG - Signature Code Field 07SIG, Signature Code, is transcribed from the bottom right portion of page 4, Schedule A. Invalid Conditions: Field 07SIG is invalid if other than "1" , "2" or blank. Correction Procedures: Refer to the bottom right hand portion of Page 4, Schedule A, Form 990 or Form 990-EZ to determine the correct code. Correct any coding or transcription errors. Determine the correct code from the chart below and correspond if signature is missing. This code is required if Field 01NPF is "02" . Identify a school by seeing if the Schedule A, Part IV, box on Line 6 is checked, Field 01NPF is "02" . Blank - if the organization is not a school. 1 - if signature of officer or trustee is present. 2 - if signature is present but is not an officer or trustee.

# Section 08 - Field Descriptions

3.12.12.45 (01-01-2026) Section 08 - Field Descriptions Section 08 Field designators indicate the Section number and location on Schedule A. All Section 08 Fields are dollars only and may be either positive or negative. Listed below are the Fields contained in Section 08 showing the Field designator, title, and location on the return. All Fields are 11 positions: No. Field Field Title Location 1. 0801 Influence Legislation Amount Part III Line 1, Amount Line 2. 0815 Gift, Grant Received Part IV-A, Line 15(e) 3. 0816 Membership Fees Received Part IV-A, Line 16(e) 4. 0817 Gross Receipts From Admissions Part IV-A, Line 17(e) 5. 0818 Gross Receipts From Dividends Part IV-A, Line 18(e) 6. 0820 Tax Revenues Levied Part IV-A, Line 20(e) 7. 0821 Value of Services Part IV-A, Line 21(e) 8. 0823 Total of Lines 15 through 22 Part IV-A, Line 23(e) 9. 0824 Line 23 minus Line 17 Part IV-A, Line 24(e) 10. >>>> Line 23 minus Line 17 Computer Computer-generated 11. 0836 Total Lobbying Expenditures (Grassroots) Part VI-A, Line 36(b) 12. 0837 Total Lobbying Expenditures (Direct Lobbying) Part VI-A, Line 37(b) 13. 0839 Other Exempt Purpose Expenditures Part VI-A, Line 39(b) 14. 0841 Lobby Nontaxable Amount Part VI-A, Line 41(b) 15. >>>> Lobby Nontaxable Amount Computer Computer-generated 16. 0842 Grass Roots Nontaxable Amount Part VI-A, Line 42(b) 17. >>>> Grass Roots Nontaxable Amount Computer Computer-generated 18. 0843 Subtract Line 42 from Line 36 Part VI-A, Line 43(b) 19. >>>> Subtract Line 42 from Line 36 Underprint Computer-generated 20. 0844 Subtract Line 41 from Line 38 Part VI-A, Line 44(b) 21. >>>> Subtract Line 41 from Line 38 Computer Computer-generated 22. 08ITE Total Lobbying Expenditures Part VI-B, Line I Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Refer to the return to verify the entries. Correct any coding or transcription errors.

# Section 09 - Field Descriptions

3.12.12.46 (01-01-2026) Section 09 - Field Descriptions Section 09 Fields are located in Form 990 or Form 990-EZ, Schedule A, Part VII. Listed below are the Fields contained in Section 09 showing the Field designator, title, and location on the return. All Fields are 1 position: No. Field Field Title Location 1. 0951A Cash Line 51a(i) 2. 09AII Other Assets Line 51a(ii) 3. 0951B Sales of Assets Line 51b(i) 4. 09BII Purchases of Assets Line 51b(ii) 5. 09III Rental of Facilities Line 51b(iii) 6. 09BIV Reimbursement Arrangements Line 51b(iv) 7. 09BV Loans or Loan Guarantees Line 51b(v) 8. 09BVI Performance of Services Line 51b(vi) 9. 0951C Sharing of Facilities Line 51c Invalid Conditions: Section 09 Fields are invalid if they are other than "1" , "2" or blank. Correction Procedures: Refer to the return to determine the correct code. Correct codes are: Blank - If blank, both boxes checked, "not applicable" , "N/A" or no Schedule A is attached. 1 - If the "yes" box is checked. 2 - If the "no" box is checked.

# Section 10 - Field Descriptions

3.12.12.47 (01-01-2026) Section 10 - Field Descriptions Section 10 Fields are located in Form 990 or Form 990-EZ. All of the Fields in Section 10 are dollars only and are positive or negative. Listed below are the Fields contained in Section 10 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Line No. Form 990 Line No. Form 990-EZ Max Length 1. 1093A Program Service Revenue(A)(D) 93a(D) N/A 11 2. 10A93 Program Service Revenue(A)(E) 93a(E) N/A 11 3. 1093B Program Service Revenue(B)(D) 93b(D) N/A 11 4. 10B93 Program Service Revenue(B)(E) 93b(E) N/A 11 5. 1093C Program Service Revenue(C)(D) 93c(D) N/A 11 6. 10C93 Program Service Revenue(C)(E) 93c(E) N/A 11 7. 1093D Program Service Revenue(D)(D) 93d(D) N/A 11 8. 10D93 Program Service Revenue(D)(E) 93d(E) N/A 11 9. 1093E Program Service Revenue(E)(D) 93e(D) N/A 11 10. 10E93 Program Service Revenue(E)(E) 93e(E) N/A 11 11. 1093F Program Service Revenue(F)(D) 93f(D) N/A 11 12. 10F93 Program Service Revenue(F)(E) 93f(E) N/A 11 13. 1093G Program Service Revenue(G)(D) 93g(D) N/A 11 14. 10G93 Program Service Revenue(G)(E) 93g(E) N/A 11 15. 1094D Membership Dues and Assessments 94(D) N/A 11 16. 1094E Membership Dues and Assessments 94(E) N/A 11 17. 1095D Interest on Savings and Temporary Cash Investments 95(D) N/A 11 18. 1095E Interest on Savings and Temporary Cash Investments 95(E) N/A 11 19. 1096D Dividends on Interest from Securities 96(D) N/A 11 20. 1096E Dividends on Interest from Securities 96(E) N/A 11 21. 1097D Net Rental Income or Loss from Real Estate - Debt 97a(D) N/A 11 22. 1097E Net Rental Income or Loss from Real Estate - Debt 97a(E) N/A 11 23. 10D97 Net Rental Income or Loss from Real Estate - Non Debt 97b(D) N/A 11 24. 10E97 Net Rental Income or Loss from Real Estate - Non Debt 97b(E) N/A 11 25. 1098D Net Rental Income or Loss from Personal Property 98(D) N/A 11 26. 1098E Net Rental Income or Loss from Personal Property 98(E) N/A 11 27. 1099D Other Investment Income 99(D) N/A 11 28. 1099E Other Investment Income 99(E) N/A 11 29. 1000D Gain or Loss from Sale of Assets Other Than Inventory 100(D) N/A 11 30. 1000E Gain or Loss from Sale of Assets Other Than Inventory 100(E) N/A 11 31. 1001D Net Income or Loss from Special Events 101(D) N/A 11 32. 1001E Net Income or Loss from Special Events 101(E) N/A 11 33. 1002D Gross Profit or Loss from Sales of Inventory 102(D) N/A 11 34. 1002E Gross Profit or Loss from Sales of Inventory 102(E) N/A 11 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors. If a Field that is invalid for a Form 990-EZ displays, delete the Field.

# Form 990/990-EZ and 990-N - Math/Consistency Errors Priority IV

3.12.12.48 (01-01-2026) Form 990/990-EZ and 990-N - Math/Consistency Errors Priority IV A priority IV error will display whenever the contents of one Field are inconsistent with another Field or when the math computation is incorrect. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order. The screen display will show the error code assigned and all Fields needed to make the necessary correction. The Field labeled CL will be displayed for the entry of a Clear Field on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field. All errors must be resolved by either: Correcting the error or, Entering a Clear Field.

# Error Code 010

3.12.12.48.1 (01-01-2026) Error Code 010 Error Code 010 displayed Fields are: No. Field Explanation 1. RMIT> Remittance 2. 01CCC Computer Condition Code 3. 01RCD Received Date 4. 01ORG Organization Code 5. 01NPF Non-PF Reason Code 6. 01SS Subsection 7. 01ADC Audit Code 8. 01GRP Group Return Code 9. 01SHB Schedule B Indicator 10. 01COR Correspondence Indicator 11. 01CRD Correspondence Received Date 12. 01IRI IRI Code 13. 01CAF CAF Indicator 14. 01DDP Daily Delinquency Penalty 15. 01PRE Preparation Indicator 16. 01ILQ Influence Legislation Question Code 17. 01SEL Sell, Exchange Lease Property Question Code 18. 01LND Lend Money or Extend Credit question code 19. 01GSF Furnish Goods, Services or Facilities Question Code 20. 01CMP Payment Compensation Question Code 21. 01TIA Transfer Income or Assets Question Code 22. 01GSQ Grants, Scholarships Question Code 23. 01APF Section 403(b) Annuity 24. 01ECP Easement for Conservation Purposes 25. 01CRC Credit Counseling Question Code 26. 01DAF Donor Advised funds 27. 01MTD Taxable Distributions 28. 01MDD Distributions to DA or RP 29. 01NOD Number of DAFs (EOY) 30. 01AGG Aggregate Value of DAFs (EOY) 31. 01TAS Total Amount of Support 32. 01PSN Preparer 33. 01PEN Preparer EIN Any Section other than 01 is present. Invalid Conditions: Error Code 010 will generate when CCC "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC or 01GRP are present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information. Determine if CCC "G" was input correctly: Note: See IRM 3.12.38.5.20.1 for additional instructions for determining an amended return. No. If Then 1. CCC "G" was entered correctly, DLSEC to delete all sections except Section 01. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary. 2. CCC "G" was entered incorrectly, Enter all necessary data. Ensure that Section 01 Fields are correct. Delete the "G" in Field 01CCC.

# Error Code 912

3.12.12.48.2 (01-01-2026) Error Code 912 Error Code 912 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 01SS Subsection 3. 01IRI Incomplete return item 4. 01NPF Non-PF Reason Code 5. 01ADC Audit Code 6. 07CRT Certification Question Code 7. 07SIG Signature Code SECTION 07 Invalid Conditions: Field 01ORG is "1" or "3" , Field 01NPF is blank, and Field 01SS is "03" , "50" , "60" , "70" , "71" , "82" or "91" . Field 01ORG is other than "1" and Field 01NPF is "02" , and Fields 07SIG and/or 07CRT are not present. Correction Procedures: Correct any coding or transcription errors. Note: Research INOLE to confirm the organizations Status Code. If the account is in Status 97, it means the organizations Tax Exempt status has been revoked. ERS Tax Examiners will complete Form 3696, Correspondence Action Sheet (CAS), with the appropriate paragraph indicating their tax-exempt status has been revoked. Do not add any additional paragraphs. SSPND 640. Note: PTA's will often check box 6 indicating they are a school. Research INOLES to determine the correct NPF Code according to the chart below. Research INOLES to see if a Schedule A is required. Schedule A is required only for Subsections 03, 50, 60, 70, 71 or 91 with a Foundation Code other than 02, 03 or 04. If Schedule A is required but is missing or blank, send the return back to the filer. SSPND 640. If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter "11" in Field 01NPF. Do not enter Schedule Indicator Code "A" . If no Subsection, enter "00" in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09. If Subsection is 82, enter "4" in Field 01ORG if not already present and delete Field 01NPF and Sections 07, 08, or 09. All organizations that file Schedule A must check only one box in Part IV-A. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows: Note: Research BMFOL for prior postings. If no other returns have posted to the account, treat it as an initial filing. Enter a "1" in Fields 111F and 114F and/or 121F and 126F, whichever is applicable. Note: Always accept the filer's entry if present. No. Subsection Foundation Code NPF Code Box that must be checked 1. 03 10 01 5 2. 03 11 02 6 3. 03 12 03 7 4. 03 14 04 8 5. 03 12 05 9 6. 03 13 06 10 7. 03 15 07 11a 8. 03 15 08 11b 9. 03 16 09 12 10. 03 17 12 13 (Type I checked) 11. 03 17 13 13 (Type II Checked) 12. 03 17 14 13 (Type III checked) 13. 03 17 15 13 (Type III other checked) 14. 03 18 11 14 15. 50 N/A 03 7 16. 70 N/A 09 12 17. 60, 71, 91 N/A 10 13 If the NPF Code is 02 and the organization is a school but Schedule A, Part V is missing, enter IRI Code "35" , then SSPND 640. If the NPF Code is 06, 07, or 08, or 09, Schedule A, Part IV-A is required for all but initial returns. Research BMFOLI. If no prior postings, treat as an initial return and follow the instructions in the note in (4) above. ("N/A" , "0" (zero), "-" (dash), or "none" are acceptable entries). If not an initial return SSPND 640 and send the return back to the filer. SSPND 640. If a type box is not checked, send the return back to the filer. SSPND 640. Note: For Subsection 70, send the return back for Part III if blank and it's not an initial return. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on INOLES. If Field 01ORG is "1" or "3" and Field 01NPF is "02" , and Fields 07SIG and/or 07CRT are not present, enter the correct code in Field 07CRT and 07SIG. (Refer to table below.) No. Valid Certification Question and Signature Code If 1. Blank Organization is not a school. 2. 1 "Yes" box is checked on SCH A, Part V, Line 35 and Signature of an officer or trustee is present. 3. 2 "No" box is checked on SCH A. Part V, Line 35 and Signature is not an officer or trustee. 4. 2 No response for question 35/No response for signature.

# Error Code 918

3.12.12.48.3 (01-01-2026) Error Code 918 Error Code 918 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 01SS Subsection 3. 06JJ Filed in Lieu of Form 1041 Question Code Invalid Conditions: Field 06JJ is "1" and Field 01ORG is not "3" or "9" . Correction Procedures: Correct any coding or transcription errors. Field 06JJ is located on Line 92, Form 990, or Line 43, Form 990-EZ. Verify that the Organization Code was edited correctly: If the 4947(a)(1) box of Item J on the face of the return is checked or the IRS label or INOLES shows subsection "91" , change Field 01ORG to "3" . Otherwise, delete Field 06JJ.

# Error Code 922

3.12.12.48.4 (01-01-2026) Error Code 922 Error Code 922 displayed Fields are: No. Field Explanation 1. 01ADC Audit Code 2. 01NPF Non-PF Reason Code 3. 01SS Subsection 4. 07CRT Certification Question Code 5. 07SIG Signature Code "SECTION 08 OR 09 IS PRESENT" Invalid Conditions: Field 01ADC is "1" or "2" and Sections 06, 07, or 08 are present. Correction Procedures: Correct any coding or transcription errors. If Schedule A is attached to the return, Section 08, 09, or 10 are present, Field 01NPF is present, and Field 01ADC is "2" , delete Field 01ADC. Verify that all available information has been entered from the Schedule A If Schedule A is not attached to the return, delete the Fields and/or sections entered in error.

# Error Code 924

3.12.12.48.5 (01-01-2026) Error Code 924 Error Code 924 displayed Fields are: No. Field Explanation 1. RMIT> Remittance (Generated) 2. 01RCD Received Date 3. 01RDD> Return Due Date (Generated) Invalid Conditions: Remittance is present and Field 01RCD is on or before 01RDD>. Correction Procedures: Correct all coding and transcription errors. Verify Field 01RCD is correct. If the Received Date is correct, SSPND 351. Annotate on Form 4227"research remittance" . Rejects Correction Procedures: The Rejects Tax Examiner must research using BMFOL to apply remittance to the proper MFT with Form 3244, Payment Posting Voucher. If unable to determine where to apply remittance, send Letter 320-C.

# Error Code 926

3.12.12.48.6 (01-01-2026) Error Code 926 Error Code 926 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01DDP Daily Delinquency Penalty 4. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01DDP is present and Field 01RCD is on or before Field 01RDD>. Correction Procedures: Correct any coding or transcription errors. Verify Field 01RCD is correct. If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP. If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty" . If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465 and route document to EO Accounts.

# Error Code 928

3.12.12.48.7 (01-01-2026) Error Code 928 Error Code 928 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01DDP Daily Delinquency Penalty Invalid Conditions: If CCC "V" and Field 01DDP are both present. Correction Procedures: Correct any coding or transcription errors. If a statement is attached showing that the filer has reasonable cause for filing late and DDP was computed by the taxpayer, delete the entry in Field 01DDP. If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause" . If the filer has not shown reasonable cause for filing late, delete CCC "V" .

# Error Code 934

3.12.12.48.8 (01-01-2026) Error Code 934 Error Code 934 displayed Fields are: No. Field Explanation 1. 01COR Correspondence Indicator 2. 01TXP Tax Period 3. 01IRI IRI Code Invalid Conditions: Field 01COR is "21" , "22" , "23" or "24" and Field 01TXP is prior to 198312. Correction Procedures: Correct any coding or transcription errors. Refer to the return to verify that the Tax Period is correct: If not correct, change the Tax Period in Field 01TXP. If correct, change Field 01COR to "11" , "12" , "13" , or "14" as appropriate.

# Error Code 935

3.12.12.48.9 (01-01-2026) Error Code 935 Error Code 935 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 01COR Correspondence Indicator 3. 01IRI IRI Code Invalid Conditions: If Field 01ORG is "9" , Field 01COR must be "15" or "16." If Field 01ORG is other than "9" , Field 01COR must be "11" , "12" , "13" , "14" , "21" , "22" , "23" , or "24" . Correction Procedures: Correct any coding or transcription errors. If Field 01ORG is "9" , check to see if correspondence is attached, enter applicable codes in Field 01COR, 01CRD, and/or 01CCC. If Field 01ORG is other than "9" , enter the applicable code in Field 01COR.

# Error Code 936

3.12.12.48.10 (01-01-2026) Error Code 936 Error Code 936 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01TXP Tax Period 3. 01RCD Received Date 4. 01COR Correspondence Indicator 5. 01CRD Correspondence Received Date 6. 01IRI Incomplete Return Indicator (IRI) Code 7. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01IRI is present and Field 01COR is not present. Field 01COR is "21" , "22" , "23" or "24" and Field 01IRI is not present. Field 01COR is "11" , or "21" , and Field 01CRD is blank. Field 01COR is "12" , "13" , "14" , "22" , "23" , or "24" and Field 01CCC "3" is not present. Tax Period is 200812 or subsequent and the filer used a 2007 or prior form revision (Form 990 only). Use IRI Code 98. Correction Procedures: Correct any coding or transcription errors. For non-IRI items, verify item was required: If not required, delete Field 01COR. Enter the response date in Field 01CRD.

# Error Code 942

3.12.12.48.11 (01-01-2026) Error Code 942 Error Code 942 displayed Fields are: No. Field Explanation 1. 01COR Correspondence Indicator 2. 01CRD Correspondence Received Date 3. 01IRI IRI Code 4. 01CCC Computer Condition Code Invalid Conditions: Field 01CRD or CCC "3" is present and Field 01COR is not present. Correction Procedures: Correct any coding or transcription errors. If correspondence was not initiated, determine whether item is required: If not, delete the entry in Field 01CRD. If correspondence is required, send the return back to the filer. SSPND 640.

# Error Code 944

3.12.12.48.12 (01-01-2026) Error Code 944 Error Code 944 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 01SS Subsection 3. 01NPF Non-PF Reason Code SECTION 07 . Invalid Conditions: Field 01NPF is "02" and Field 01ORG is "1" or "3" and Section 07 is not present. Correction Procedures: Correct any coding or transcription errors. Verify Field 01ORG was edited correctly. If Field 01ORG is not correct, correct the Field. If correct, GTSEC 07 and enter the correct code for each Field. Correct codes are: No. If Code 1. "Yes" box is checked 1 2. "No" box is checked 2 3. "Not applicable" , or no reply to correspondence. Blank If Field 01NPF is "2" and any question in Section 07 (except 34a or 34b) is blank, send the return back to the filer. SSPND 640.

# Error Code 946

3.12.12.48.13 (01-01-2026) Error Code 946 Error Code 946 displayed Fields are: No. Field Explanation 1. 01NPF Non-PF Reason Code 2. 01SS Subsection 3. 01IRI Incomplete Return Item 4. 01ADC Audit Code "SECTION 07 OR 08 PRESENT" . Invalid Conditions: Field 01NPF is blank and Section 07 or 08 is present. Correction Procedures: Correct any coding or transcription errors. Note: PTA's will often check box 6 indicating they are a school. Research INOLES to determine the correct NPF Code according to the chart below. Research INOLES to see if a Schedule A is required. Schedule A is required only for Subsections 50, 60, 70, 71, 91 or 03 with a Foundation Code other than 02, 03 or 04. If Schedule A is required but is missing or blank, send the return back to the filer. SSPND 640. Check the Status Code on INOLE. Research INOLE to confirm the organizations Status Code. If the account is in Status 97, it means the organizations Tax Exempt status has been revoked. ERS Tax Examiners will attach Form 3696, Correspondence Action Sheet (CAS), with the appropriate paragraph indicating their tax-exempt status has been revoked. Do not add any additional paragraphs. SSPND the return 640. Note: Research BMFOL for prior postings. If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter "11" in Field 01NPF. Do not enter Schedule Indicator Code "A" . If no Subsection, enter "00" in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09. If Subsection is 82, enter "4" in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09. All organizations that file Schedule A must check only one box in Part IV-A. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows: Note: Always accept the filer's entry if present. No. Subsection Foundation Code NPF Code Box that must be checked 1. 03 10 01 5 2. 03 11 02 6 3. 03 12 03 7 4. 03 14 04 8 5. 03 12 05 9 6. 03 13 06 10 7. 03 15 07 11a 8. 03 15 08 11b 9. 03 16 09 12 10. 03 17 10 13 11. 03 17 12 13 (Type I checked) 12. 03 17 13 13 (Type II Checked) 13. 03 17 14 13 (Type III checked) 14. 03 17 15 13 (Type III other checked) 15. 03 18 11 14 16. 50 N/A 03 N/A 17. 70 N/A 09 N/A 18. 60, 71, 91 N/A 11 N/A If the NPF Code is 02 and the organization is a school but Schedule A, Part V is missing, send the return back to the filer. SSPND 640. If the NPF Code is 06, 07, 08, or 09, check for the presence of Schedule A, Part IV-A. If missing, send the return back to the filer. SSPND 640. If a type box is not checked, send the return back to the filer. SSPND 640. Note: For Subsection 70, also correspond for Part IV-A if blank and it's not an initial return. If it is an initial return, enter a "1" in Fields 111F and 114F and/or 121F and 126F, whichever is applicable. If Field 01ORG is "1" or "3" and Field 01NPF is "02" , and Fields 07SIG and/or 07CRT are not present, enter the correct code in Field 07CRT and 07SIG. (Refer to table below.) No. Valid Certification Question and Signature Code If 1. Blank Organization is not a school. 2. 1 "Yes" box is checked on Sch. A, Part V, Line 35 and Signature of an officer or trustee is present. 3. 2 "No" box is checked on Sch. A. Part V, Line 35 and Signature is not an officer or trustee. 4. 2 No response for question 35/ No response for signature. Note: See: EC 944 correction procedures for a missing Section 07.

# Error Code 948

3.12.12.48.14 (01-01-2026) Error Code 948 Error Code 948 displayed Fields are: No. Field Explanation 1. 01GSQ Grants, Scholarships Question Code 2. 01NPF Non-PF Reason Code 3. 01SS Subsection 4. 01IRI Incomplete Return Item 5. 01ILQ Influence Legislation Question Code 6. 01ADC Audit Code Note: If PTA and box 6 is marked, research for the correct NPF Code. Invalid Conditions: Field 01GSQ or Field 01ILQ is present and Field 01NPF is not present. Correction Procedures: Correct any coding or transcription errors. Note: PTA's will often check box 6 indicating they are a school. Research INOLES to determine the correct NPF Code according to the chart below. Research INOLES to see if a Schedule A is required. Schedule A is required only for Subsections 50, 60, 70, 71, 91 or 03 with a Foundation Code other than 02, 03 or 04. If Schedule A is required but is missing or blank, send the return back to the filer. SSPND 640. Note: Research BMFOL for prior postings. If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter "11" in Field 01NPF. Do not enter Schedule Indicator Code "A" . If no Subsection, enter "00" in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09. If Subsection is 82, enter "4" in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09. All organizations that file Schedule A must check only one box in Part IV-A. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows: No. Subsection Foundation Code NPF Code Box that must be checked 1. 03 10 01 5 2. 03 11 02 6 3. 03 12 (Hospital/Clinic) 03 7 4. 03 14 04 8 5. 03 12 (Research, Lab) 05 9 6. 03 13 06 10 7. 03 15 (General Public Governmental Unit) 07 11a 8. 03 15 (Community Trust) 08 11b 9. 03 16 09 12 10. 03 17 10 13 11. 03 17 12 13 (Type I checked) 12. 03 17 13 13 (Type II checked) 13. 03 17 14 13 (Type III checked) 14. 03 17 15 13 (Type III other checked) 15. 03 18 11 14 16. 50 N/A 03 N/A 17. 70 N/A 09 N/A 18. 60, 71, 91 N/A 11 N/A If the NPF Code is 02 and the organization is a school but Schedule A, Part V is missing, send the return back to the filer. SSPND 640. If the NPF Code is 06, 07, 08, or 09, check for the presence of Schedule A, Part IV-A. If missing, send the return back to the filer. SSPND 640. If a type box is not checked, send the return back to the filer. SSPND 640. Note: For Subsection 70, send the return back to the filer if Part III is blank and it's not an initial return. SSPND 640. We will no longer correspond with the filer for information. If Field 01ORG is "1" or "3" and Field 01NPF is "02" , and Fields 07SIG and/or 07CRT are not present, enter the correct code in Field 07CRT and 07SIG. (Refer to table below.) No. Valid Certification Question and Signature Code If 1. Blank Organization is not a school. 2. 1 "Yes" box is checked on Sch. A, Part V, Line 35 and Signature of an officer or trustee is present. 3. 2 "No" box is checked on Sch. A. Part V, Line 35 and Signature is not an officer or trustee. 4. 2 No response for question 35 and No response for signature. Note: See: EC 944 list IRM here correction procedures for a missing Section 07.

# Error Code 950

3.12.12.48.15 (01-01-2026) Error Code 950 Error Code 950 displayed Fields are: No. Field Explanation 1. 01SHB Schedule B Indicator 2. 01IRI Incomplete Return Item 3. 03A Total Contributions Invalid Conditions: Field 01SHB, Schedule B Indicator, is blank; Field 03A, Total Contributions, is $5,000.00 or more; and tax period is 200012 or subsequent. Correction Procedures: Correct any coding or transcription errors. No. If Then 1. a complete Schedule B is attached, enter a "1" in Field 01SHB. 2. Box in Item M (Form 990) or item H (Form 990-EZ) in the entity section is checked, enter a "2" in Field 01SHB. 3. a complete Schedule B is not attached and Item M or H is not checked, enter "50" in Field 01IRI and SSPND 640 to correspond. 4. there is no reply to the correspondence, enter a "2" in Field 01SHB. Note: We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0" (zero), "-" (dash), "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.

# Error Code 952

3.12.12.48.16 (01-01-2026) Error Code 952 Error Code 952 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01DDP Daily Delinquency Penalty Taxpayer 4. >>>> Daily Delinquency Penalty Computer 5. 01GR> Gross Receipts (Generated) 6. 01RDD> Return Due Date (Generated) Invalid Conditions: Tax Period is 198712 and subsequent and Field 01DDP is greater than Field 01DDP underprint. Tax Period is prior to 198712 and Field 01DDP is greater than $5,000. Correction Procedures: Correct any coding or transcription errors. If transcribed correctly and penalty was computed by a Field Examiner or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so. If the amount was computed by the taxpayer and was transcribed correctly, delete the amount in Field 01DDP. If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts. DDP Amounts: Daily Delinquency Penalty amounts are: For tax years ending on or after July 30, 1996, the penalty is $20 a day computed from Field 01RDD>. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is fewer. For tax years ending before July 30, 1996, the penalty is $10 a day computed from Field 01RDD>. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is fewer. If the organization has gross receipts exceeding $1,000,000, for any year the law provides for a penalty of $100 a day computed from Field 01RDD>. The maximum penalty may be as much as $50,000.

# Error Code 954

3.12.12.48.17 (01-01-2026) Error Code 954 Error Code 954 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01GR> Gross Receipts (Generated) 3. 01COR Correspondence Indicator 4. 01CCC Computer Condition Code 5 01IRI IRI Code 6. 05F Total Asset EOY SECTION 05 . Invalid Conditions: Field 01GR> is more than $50,000, Field 05F is not present, and Field 01COR is "11" , "21" or blank for Tax Periods 201012 and subsequent. For Tax Periods 201011 and prior it will be Field 01GR> is more than $25,000. Note: If the Subsection is 82, use $25,000 for all Tax Periods. Correction Procedures: Correct any coding or transcription errors. If Field 05F is truly "0" (zero), "–" (dash), or "None" , enter "C" in the Clear Field. Labor organizations are allowed to substitute Form LM-2, Labor Organization Annual Report, or LM-3, OLMS Electronic Forms Systems, for the following lines: Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21). Form 990, all of Part II. Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B). Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21. Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B)). If required lines are not present, SSPND 640.

# Error Code 956

3.12.12.48.18 (01-01-2026) Error Code 956 Error Code 956 displayed Fields are: No. Field Explanation 1. 03F Gross Rents 2. 03G Less: Rental Expenses 3. 03H Net Rental Income Taxpayer 4. >>>> Net Rental Income Computer Invalid Conditions: Field 03H computer and Field 03H ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 03G is always positive. If only the net amount is present in Field 03H, try to figure (back into) the appropriate amounts for Field 03F and 03G. If unable to perfect, enter the net amount from Field 03H in Field 03F. When all transcription and editing errors have been perfected, change Field 03H to the computer-generated amount.

# Error Code 958

3.12.12.48.19 (01-01-2026) Error Code 958 Error Code 958 displayed Fields are: No. Field Explanation 1. 03J Gross Amount from Sale of Assets-Col. (A), Securities 2. 03K Less: Cost, Basis Sales Expenses-Col. (A), Securities 3. 03L Gain/Loss Column (A) - Taxpayer 4. >>>> Gain/Loss Column (A) - Computer Invalid Conditions: Field 03L computer and Field 03L ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 03K is always positive. If only the net amount is present in Field 03L, try to figure (back into) the appropriate amounts for Field 03J and Field 03K. If unable to perfect, enter the net amount from Field 03L in Field 03J. When all transcription and editing errors have been perfected, change Field 03L to the computer-generated amount.

# Error Code 962

3.12.12.48.20 (01-01-2026) Error Code 962 Error Code 962 displayed Fields are: No. Field Explanation 1. 03M Gross Amount from Sales of Assets—Column (B) 2. 03N Less Cost or other Basis—Column (B) 3. 03O Gain/Loss Column (B)—Taxpayer 4. >>>> Gain/Loss Column (B)—Computer Invalid Conditions: Field 03O Computer and Field 03O ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Field 03N is always positive. If only the net amount is present in Field 03O, try to figure (back into) the appropriate amounts for Field 03M and Field 03N. If unable to perfect, enter the net amount from Field 03O in Field 03M. When all transcription and editing errors have been perfected, change Field 03O to the computer-generated amount.

# Error Code 964

3.12.12.48.21 (01-01-2026) Error Code 964 Error Code 964 displayed Fields are: No. Field Explanation 1. 03P Gross Revenue 2. 03Q Less: Direct Expenses 3. 03R Net Income or (loss) from Special Events-Taxpayer 4. >>>> Net Income or (loss) from Special Events-Computer Invalid Conditions: Field 03R Computer and Field 03R ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding and transcription errors. Field 03Q is always positive. If only the net amount is present in Field 03R, try to figure, (back into) the appropriate amounts for Field 03P and 03Q. If unable to perfect, enter the net amount from Field 03R in Field 03P. When all transcription and editing errors have been perfected, change Field 03R to the computer-generated amount.

# Error Code 966

3.12.12.48.22 (01-01-2026) Error Code 966 Error Code 966 displayed Fields are: No. Field Explanation 1. 03S Gross Sales of Inventory 2. 03T Less: Cost of Goods Sold 3. 03U Gross Profits or (loss) from Sales of Inventory-Taxpayer 4. >>>> Gross Profits or (loss) from Sales of Inventory-Computer Invalid Conditions: Field 03U Computer and Field 03U ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Field 03T is always positive. If only the net amount is present in Field 03U, try to figure, (back into) the appropriate amounts for Field 03S and Field 03T. If unable to perfect, enter the net amount from Field 03U in Field 03S. If line 10b is negative and the filer is therefore adding lines 10a and 10b together to figure line 10c, delete Field 03T and put the filers amount for line 10c in Fields 03S and 03U.

# Error Code 968

3.12.12.48.23 (01-01-2026) Error Code 968 Error Code 968 displayed Fields are: No. Field Explanation 1. 03A Total Contributions 2. 03B Program Service Revenue 3. 03C Membership Dues and Assessments 4. 03D Interest on Savings 5. 03E Dividend 6. 03H Net Rental Income 7. 03I Other Investment Income 8. 03L Gain/Loss Column (A) 9. 03O Gain/Loss Column (B) 10. 03R Net Income or (loss) from Special Events 11. 03U Gross Profit or (loss) from Sales of Inventory 12. 03V Other Revenue 13. 03W Total Revenue Taxpayer 14. >>>> Total Revenue Computer Invalid Conditions: Field 03W Computer and Field 03W ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. If Field 03W is the only entry, enter Field 03W amount in Field 03V. If an amount is on Line 8d, and lines 8a through 8c are blank, GTSEC 03 and enter Line 8d amount into Fields 03M and 03O. If all Fields were transcribed correctly, change Field 03W to the computer-generated amount.

# Error Code 969

3.12.12.48.24 (01-01-2026) Error Code 969 Error Code 969 displayed Fields are: No. Field Explanation 1. 01SS Sub-Section 2. 01GR> Gross Receipts (generated) 3. 03N Less: Cost, Basis Sales Expenses-Column (B), Other 4. 03G Rental Expense 5. 03K Basis/Sales/Expense/Securities 6. 03Q Less: Direct Expenses 7. 03T Less: Cost of Goods Sold 8. 03W Total Revenue 9. 05F Total Assets, End of Year (EOY) SECTION 03 or 05 . Invalid Conditions: Form is numbered as a Form 990-EZ (Doc Code 09), 200811 and Prior, and Field 05F is greater than $250,000 and/or Field 01GR> is greater than $100,000. Correction Procedures: The computations for Field 01GR> is Field 03N + Field 03Q + Field 03T + Field 03W. Verify that the displayed Fields and the DLN were transcribed correctly and that the form is truly a Form 990-EZ. Correct any coding or transcription errors. Fields 03N, 03Q, and 03T are positive only. The amounts in these Fields must always be treated as positive numbers. If Field 05F is over $250,000 or Field 01GR> (total of Fields 03N, 03Q, 03T, and 03W) is over $100,000, Send the return back to the filer. SSPND 640. Schedule A is necessary when the subsection (SS) is 03 with Foundation Codes other than 02, 03 or 04 and SS50, 60, 70, 71 and 91. If none of the above are present on the return or INOLES, Schedule A is not necessary. Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines: Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21). Form 990, all of Part II. Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B). Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21). Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B). Note: If required lines are not present, send the return back to the filer.

# Error Code 970

3.12.12.48.25 (01-01-2026) Error Code 970 Error Code 970 displayed Fields are: No. Field Explanation 1. CL Clear Code 2. 01ORG Organization Code 3. 01SS Subsection 4. 01IRI Incomplete Return Item 5. 01GR> Gross Receipts (Generated) 6. 01GRP Group Return Code 7. 03G Less: Rental Expenses 8. 03K Less: Cost, Basis Sales Expenses—Column (A), Securities 9. 03N Less: Cost, Basis Sales Expenses—Column (B), Other 10. 03Q Less: Direct Expenses 11. 03T Less: Cost of Goods Sold 12. 03W Total Revenue SECTION 03 . Organization Code is "1" , "3" or "4" and Field 01GR> is less than or equal to $25,000 (+/-). Exception: Organization Code is "1" and 01GRP is "7" or "8" . If EC 970 was set because the Form is a Form 990-EZ and the Org Code is "9" but the organization must have filed a Form 990, change the Org Code to the correct Org Code (see below), Clear the error to continue processing the Form 990-EZ. We are no longer converting erroneously filed Form 990-EZ to a Form 990. Note: This will all need to be done at once so EC 969 does not reappear. Correction Procedures: Correct any coding or transcription errors. Fields 03G, 03K, 03N, 03Q, and 03T are positive only. The amounts in these Fields must be entered as positive numbers. Verify the following: 01GR> is under $50,000 for Tax Periods 201012 and subsequent or under $25,000 for Tax Periods 201011 and prior, change 01ORG to "9" . Enter CCC "R" and "V" or 01GR> is over $50,000 and under $75,000 for Tax Periods 201012 and subsequent or over $25,000 and under $37,500 for Tax Periods 201011 and prior and the return is an initial return, research BMFOLI to ensure that the return is an initial. If initial change 01ORG to "9" and enter CCC "R" and "V" or 01GR> is over $50,000 for Tax Periods 201012 and subsequent or $25,000 for Tax Periods 201011 and prior and the return is not an initial, change 01ORG to "1" , "3" , or "4" as appropriate. See IRM 3.12.12.18.6. If EC 970 re-displays, check entries and clear error code. If Gross Receipts are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ check to ensure that the return is not a Group Return: If the return is a group return, verify that Field 01ORG is "1" and enter the appropriate Group Return Code in Field 01GRP. If the return is not a group return and the displayed Fields were transcribed correctly, change Field 01ORG to "9" .

# Error Code 972

3.12.12.48.26 (01-01-2026) Error Code 972 Error Code 972 displayed Fields are: No. Field Explanation 1. 03W Total Revenue 2. 03Y Total Expenses 3. 03Z Excess or (deficit) for the year-Taxpayer 4. >>>> Excess or (deficit) for the year-Computer Invalid Conditions: Field 03Z Computer and Field 03Z ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Compute amount for Field 03Y and enter in Field 03Y. If the return is a Form 990, compute amount for Field 03Y by adding the amount on Line 16 to the amount on Line 44 Column (A). If the return is a Form 990-EZ, compute the amount for Field 03Y by adding the entries on lines 10 through 16. If the entries in Fields 03W and 03Y are correct, change Field 03Z to the computer-generated amount.

# Error Code 973

3.12.12.48.27 (01-01-2026) Error Code 973 Error Code 973 displayed Fields are: No. Field Explanation 1. 05E Total Assets BOY Taxpayer 2. 05K Total Liabilities BOY 3. 05O Total Net Assets BOY 4. >>>> Total Assets BOY Computer Invalid Conditions: Field 05O Computer and Field 05O ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Field 05O computer is equal to Field 05E minus Field 05K. If the return is a Form 990 verify the Fields as follows: Verify Field 05E by adding the amounts on Lines 45 through 58, Column (A). Verify Field 05K by adding the amounts on Lines 60 through 65, Column (A). If Column (A) is blank, enter the amount from Part I, Line 19, in Field 05O and Field 05E. If the filer has a negative amount on Part IV, line 26, remove the negative symbols to make the amount correct. The computer considers this amount negative when transcribed. If the return is a Form 990-EZ verify the Fields as follows: Verify Field 05E by adding the amounts on lines 22–24, column A. If Line 19 has an entry and column A lines 22–27 are blank, change 05E and 05O to the line 19 amount. If the filer has a negative amount on Part II. line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed. If the entries in Fields 05E and 05K are correct, change Field 05O to the computer-generated amount. Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines: Form 990 Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21). Form 990, all of Part II. Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B). Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21. Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B). Note: If required lines are not present, send the return back to the filer. SSPND 640.

# Error Code 974

3.12.12.48.28 (01-01-2026) Error Code 974 Error Code 974 displayed Fields are: No. Field Explanation 1. 03Z Excess or (deficit) for the year 2. 05O Total Net Assets, BOY 3. 03AA Other Changes in Net Assets 4. 03AB Net Assets, EOY Taxpayer 5. >>>> Net Assets, EOY Computer SECTION 05 . Invalid Conditions: Field 03AB Computer and Field 03AB ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. If the Fields were transcribed correctly, verify the entries in Fields 05O and 03AA. Field 03AB Computer is equal to Fields 03Z + Field 05O + Field 03AA. If the return is a Form 990, compute the Fields as follows: Subtract Line 66 from Line 59, Column A, and enter amount in Field 05O or, If Column B is blank, see Exhibit 3.12.12-6 for Correspondence Indicators. Perfect Field 03AA from attachments. If none of the above apply, enter the amount from Line 19 in Field 05E and 05O. If the return is a Form 990-EZ, verify the Fields as follows: Subtract Part II, Column A, Line 26, from Part II, Line 25, and enter in Field 05O. If Column B is blank, see Exhibit 3.12.12-6 for Correspondence Indicators. Perfect Field 03AA from attachments. If Column A is blank, enter line 19 in Fields 05E and 05O. If the entries in Fields 03Z, 05O and 03AA are correct, change Field 03AB to the computer-generated amount. If Section 03 is not present, GETSEC 03 and input the Field 050 amount into Field 03AB, as long as there are no amounts present in Section 03. Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines: Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21). Form 990, all of Part II. Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B). Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21. Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B)). Note: If required lines are not present, send the return back to the filer. SSPND 640.

# Error Code 976

3.12.12.48.29 (01-01-2026) Error Code 976 Error Code 976 displayed Fields are: No. Field Explanation 1. 05F Total Assets, End of Year (EOY) 2. 05L Total Liabilities (EOY) 3. 05OB Total Net Assets or Fund Balances (EOY) 4. >>>> Total Net Assets or Fund Balances (EOY) Underprint Invalid Conditions: If Field 050B, Total Net Assets or Fund Balances EOY ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 05OB computer is equal to Field 05F minus Field 05L. If the return is a Form 990-EZ verify the Fields as follows: Verify Field 05F by adding the amounts on Lines 45 through 58, Column (B). Verify Field 05L by adding the amounts on Lines 60 through 65, Column (B). If there is an entry on line 74, Column (B), enter the amount in Fields 05F and 05OB If Column (B) is blank, correspond for the missing information. If the return is a Form 990-EZ, verify the Fields as follows: Verify Field 05F by adding the amounts on lines 22 through 24, Column B. Verify Field 050B by subtracting the amount from line 26, Column B from line 25, Column B. If Column B is blank, correspond. If the entries in Fields 05F and 05L are correct, change Field 05OB to the computer-generated amount. If the filer has negative amount on Part II, line 26 for Form 990-EZ or Part IV, line 66, Form 990, remove the negative symbol to make the amount correct. The computer considers these amounts negative when transcribed. Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines: Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21). Form 990, all of Part II. Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B). Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21. Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B). Note: If required lines are not present, send the return back to the filer. SSPND 640.

# Error Code 978

3.12.12.48.30 (01-01-2026) Error Code 978 Error Code 978 displayed Fields are: No. Field Explanation 1. 06P Political Expenditures 2. 0685C Dues/Assess/Similar Amount 3. 0685D Lobby political Expense Amount 4. 0685E Aggregate Non-deductible Amount 5. 0685F Expenditures Taxable Amount 6. 06Q Initiation Fees 7. 06R Gross Receipts 8. 06S Section 501(c)(12) 9. 06T Gross Income Other Invalid Conditions: These Fields are invalid if not numeric, "0" (zero) or "blank" . Correction Procedures: Correct any coding or transcription errors. "0" (zero) and "blank" are valid. If the field is one digit, not zero or blank, delete the Field.

# Error Code 988

3.12.12.48.31 (01-01-2026) Error Code 988 Error Code 988 displayed Fields are: No. Field Explanation 1. 0815 Gift, Grant Received 2. 0816 Membership Fees Received 3. 0817 Gross Receipts From Admissions 4. 0818 Gross Receipts From Dividends 5. 0820 Tax Revenues Levied 6. 0821 Value of Services 7. 0823 Total of Lines 15 through 22 8. 0824 Line 23 Minus Line 17 9. >>>> Line 23 minus Line 17- Computer Invalid Conditions: Field 0824 Computer and Field 0824 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Recompute Schedule A, Part IV-A, Column (e): Add the amounts on each Line 15 through 22 across and correct Column (e) if an error is found, then add the amounts in Column (e) from line 15 down to Field 0823. Correct Field 0823 if it is in error. Subtract Line 17 Column (e) from Line 23 Column (e). Correct Field 0824 if it is in error.

# Error Code 992

3.12.12.48.32 (01-01-2026) Error Code 992 Error Code 992 displayed Fields are: No. Field Explanation 1. 0836 Total Lobbying Expenditures (Grass Roots) 2. 0837 Total Lobbying Expenditures (Direct Lobbying) 3. 0839 Other Exempt purpose Expenditures 4. 0841 Lobby Nontaxable Amount Taxpayer 5. >>>> Lobby Nontaxable Amount Computer Invalid Conditions: Field 0841 Computer and Field 0841 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Change Field 0841 to the computer-generated amount.

# Error Code 994

3.12.12.48.33 (01-01-2026) Error Code 994 Error Code 994 displayed Fields are: No. Field Explanation 1. 0836 Grass Roots Expenses 2. 0837 Influence Legislation Expenses 3. 0839 Other Expenditures 4. 0841 Lobby Nontaxable - Taxpayer 5. 0844 Subtract Line 41 from Line 38 6. >>>> Subtract Line 41 from Line 38 Computer Invalid Conditions: Field 0844 Computer and Field 0844 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 0844 Computer equals Field 0836 + Field 0837 less Field 0841. Change Field 0844 to the computer-generated amount.

# Error Code 996

3.12.12.48.34 (01-01-2026) Error Code 996 Error Code 996 displayed Fields are: No. Field Explanation 1. 0841 Lobby Nontaxable Amount 2. 0842 Grassroots Nontaxable Amount 3. >>>> Grassroots Nontaxable Amount-Computer Invalid Conditions: Field 0842 Computer and Field 0842 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 0842 Computer is equal to Field 0841 ×.25. Change Field 0842 to the computer-generated amount.

# Error Code 998

3.12.12.48.35 (01-01-2026) Error Code 998 Error Code 998 displayed Fields are: No. Field Explanation 1. 0836 Total Lobbying Expenditures (Grassroots) 2. 0842 Grass Roots Nontaxable Amount 3. 0843 Subtract Line 42 from Line 36 - Taxpayer 4. >>>> Subtract Line 42 from Line 36 - Computer Invalid Conditions: Field 0843 Computer and Field 0843 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 0843 Computer is equal to Field 0836 minus Field 0842. Change Field 0843 to the computer-generated amount.

# Error Code 999

3.12.12.48.36 (01-01-2026) Error Code 999 Error Code 999 displayed Field is: No. Field Explanation 1. 01TXP Tax Period Invalid Conditions: Error Code 999 will be generated for all returns that are in error status at the end of the processing year. Correction Procedures: Transmit the record. The system will re-validate the record and set validity and error codes based on the new year's program.

# Form 990-PF - General

3.12.12.49 (01-01-2026) Form 990-PF - General This section provides instructions for correcting error and reject conditions for Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. Use the following table to complete the variables 38 through 43 in Letter 2697-C based on the tax year filed. No. Tax Year Variable 38 Variable 39 Variable 40 and 43 Variable 41 Variable 42 1. 2008 $10,000 $1,000,000 2008 $100 $50,000 2. 2009 $10,000 $1,000,000 2009 $100 $50,000 3. 2010 $10,000 $1,000,000 2010 $100 $50,000 4. 2011 $10,000 $1,000,000 2011 $100 $50,000 5. 2012 $10,000 $1,000,000 2012 $100 $50,000 6. 2013 $10,000 $1,000,000 2013 $100 $50,000 7. 2014 $10,000 $1,000,000 2014 $100 $50,000 8. 2015 $10,000 $1,000,000 2015 $100 $50,000 9. 2016 $10,000 $1,000,000 2016 $100 $50,000 10. 2017 $10,000 $1,028,500 2017 $100 $51,000 11. 2018 $10,000 $1,046,500 2018 $100 $52,000 12. 2019 $10,500 $1,067,000 2019 $105 $53,000 13. 2020 $10,500 $1,067,000 2020 $105 $53,000 14. 2021 $10,500 $1,094,500 2021 $105 $54,500 15. 2022 $11,000 $1,129,000 2022 $110 $56,000 16. 2023 $12,000 $1,208,500 2023 $120 $60,000 17. 2024 $12,500 $1,274,000 2024 $125 $63,500 18. 2025 $12,500 $1,274,000 2025 $125 $63,500

# Form 990-PF - Limited

3.12.12.50 (01-01-2026) Form 990-PF - Limited An organization is considered "limited" when the organization has changed from a "public charity" to a "private foundation" . The organization must file limited Form 990-PF for all of the years it filed Form 990 as a public charity. A limited Form 990-PF may be identified as follows: "Limited" is indicated. "Revenue Procedure 79-8" is indicated. Wording indicating Area Office (AO) determined organization to be a private foundation. The determination letter is attached. If several years are received together, consider all years to be "limited" if all of the following apply: The entity section is complete. Part I, Column (b), is complete. Annotate "LTD" on top center margin of page 1. Do not correspond for any issue except Part I if Form 990-PF is marked by the taxpayer as "Revenue Procedure 79-8" or "Limited" on the return or attachments.

# Form 990-PF - Sections and Fields

3.12.12.51 (01-01-2023) Form 990-PF - Sections and Fields Form 990-PF contains Section 01 through 13. Tables with Field designations, maximum Field length, and Field titles are listed before each section.

# Section 01 - Field Descriptions

3.12.12.52 (01-01-2024) Section 01 - Field Descriptions Section 01 contains entity data, processing codes, dates and miscellaneous information. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. RMIT> Remittance Blue/Green Money 11 2. 01EIN Employer Identification Number Box A 9 3. 01NC Name Control/Check Digit Underlined/Mail Label 4 4. >>>> Name Control Underprint Computer-generated Underprint 4 5. 01TXP Tax Period Header 6 6. >> Tax Period Underprint Computer-generated Underprint 2 7. 01CCC Computer Condition Codes Dotted portion of Line 8-9, page 1 10 8. 01RCD Received Date Received Date stamp 8 9. 01CAF CAF Indicator N/A 1 10. 01ORG Type of Organization Right margin of page 1 next to Items C and D 1 11. 01FNC Foundation Code White Space in Item H page 1 2 12. 01PIC Penalty and Interest Code Edit Sheet Line 6 1 13. 01ADC Audit Code Edit Sheet Line 2 1 14. 01SHB Schedule B Indicator Right margin of Line 1 1 15. 01COR Correspondence Indicator Edit Sheet Line 4 2 16. 01CRD Correspondence Received Date Edit Sheet Line 5 8 17. 01IRI Incomplete Return (IRI) Code Page 2 Upper Right Margin 10 18. 01RED 4940 Code Top middle margin of page 3 1 19. 01XV3 Part XIV Line Part XIV, line 3b 10 20. 01DDP Daily Delinquency Penalty Edit Sheet Line 7 6 21. >>>> Daily Delinquency Penalty Underprint Computer-generated Underprint 6 22. 01TRC Termination Code Right Margin, Item F 1 23. 01PEN Preparer EIN Part XVI Preparer EIN Box 12 24. 01PSN Preparer PTIN Part XVI Preparer PTIN Box 12 25. 01PPH Preparer Phone Number Part XVI Preparer Phone Number Block 10 26. 01RDD> Return Due Date Generated Computer-generated Underprint 8

# Field RMIT> - Remittance Amount

3.12.12.52.1 (01-01-2023) Field RMIT> - Remittance Amount Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

# Field 01EIN - Employer Identification Number (EIN)

3.12.12.52.2 (01-01-2026) Field 01EIN - Employer Identification Number (EIN) Field 01EIN is the Employer Identification Number. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in Box A, Form 990-PF. Invalid Conditions: This Field is invalid if: It is not numeric, It is fewer than nine characters, The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89, It is all "zeros" or all "9s" (nines). Correction Procedures: Check Field 01EIN with the return. Correct any coding or transcription errors. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number. If a correct number cannot be determined: Research using Command Code NAMEB or NAMEE for the correct number. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. If more than one number is found or if you are unable to determine a valid EIN, SSPND 320. If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return. Note: Do not send Letter 3875-C if: Fewer than three digits of the EIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

# Field 01NC - Name Control/Check Digit

3.12.12.52.3 (01-01-2026) Field 01NC - Name Control/Check Digit Field 01NC is the Name Control and Check Digit Field. Name Control: This Field is located in the Entity Section of the return. Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions. 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. (MM-DD-YYYY) Correction Procedures: Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid and (2) through (6) below If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. The name control must be the first four characters of the name as follows: If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word. If the organization is an individual trust or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent. If the organization is a political organization or political committee (Section 527), edit the first name of the individual. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows: No. If Then 1. the organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above). 2. the organization name contains an individual's name, apply trust name control rules (see (2)b. above). Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are: Local, Chapter, or Post - Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name. Habitat for Humanity - Edit "HABI" Little League - Edit "LITT" American Legion - Edit "AMER" AMVETS - Edit "AMER" Boy Scouts of America (NSA) - Edit "BOYS" BPOE - Edit "BENE" FOE - Edit "FRAT" VFW - Edit "VETE" PTA - Edit "PTA" plus the first letter of the name of the state PTO or PTSA - Edit the first four characters of the school Specific trust or estate name control examples are: Estate - Edit the first four characters of the last name of the decedent. Corporate Trust - Edit the first four characters of the Corporation's name. Individual Trust - Edit the first four characters of the last name of the individual. All other trusts - Edit the first four characters of the last name of the trustee or beneficiary. Specific political organization name control examples are: Friends of Jane Doe - Edit "JANE" Committee to Elect John Smith - Edit "JOHN" Citizens for John Doe - Edit "JOHN"

# Field 01TXP - Tax Period

3.12.12.52.4 (01-01-2026) Field 01TXP - Tax Period Field 01TXP, Tax Period, is YYYYMM format. Invalid Conditions: This Field is invalid if: It is not numeric, Month is not 01-12, It is equal to or later than the Processing Date. Tax period is before 196912. 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. For non-final returns, if the tax period is more than three months but fewer than one year from the current date, correspond for confirmation of the tax period. If tax period is fewer than four months, SSPND 480. Attach Form 4227 indicating "early filed" . If the return is a "Final" use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date. If the Tax Period is prior to 196912, SSPND 620. Attach Form 4227 stating "non-ADP" .

# Field 01CCC - Computer Condition Codes

3.12.12.52.5 (01-01-2026) Field 01CCC - Computer Condition Codes Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, the dotted portion on Line 8-9. See Exhibit 3.12.12-8 for a description of the codes and their uses. Invalid Conditions: This Field is invalid if: The entry is other than blank, "A" , "D" , "F" , "G" , "J" , "O" , "R" , "T" , "V" , "W" , "X" , "Y" , "3" , "7" or "8" . If CCC "F" and "Y" are both present, If CCC "7" is present with both CCC "D" and "R" . Correction Procedures: Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-8 to determine which codes are necessary. If CCC "F" and "Y" are both present: If the return shows "Final" , delete the "Y" code. Note: If the return is for a Change of Accounting Period, DO NOT delete CCC "Y" . If the return is not a Final, delete CCC "F" . If the return is not a final or short period, delete CCCs "F" and "Y" . Note: DO NOT use CCC "F" on IRC 507 terminations. If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs: CCC "7" is correct delete the "R" and "D" . CCC "7" is not correct, delete CCC "7" . CCC "J" is present on a return prior to 201701. CCC "J" is present and Form 965 or Form 965-B is not attached to the return, remove CCC "J" .

# Field 01RCD - Received Date

3.12.12.52.6 (01-01-2026) Field 01RCD - Received Date Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1. 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, Prior to the ADP date of 196912 for Form 990-PF. 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" (i.e., 20110115 in lieu of 20120115), correct accordingly. Determine the received date in the following priority 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 whether the document was properly addressed. If the document is properly addressed but the IRS misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used. Service Center Automated Mail Processing System (SCAMPS) digital date The Field Examiner's signature date The signature date The Julian Date in the DLN, minus 10 days Note: Use signature date only if the signature date is within the current processing year. Caution: The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

# Field 01CAF - CAF Indicator

3.12.12.52.7 (01-01-2026) Field 01CAF - CAF Indicator Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.

# Field 01ORG - Organization Code

3.12.12.52.8 (01-01-2026) Field 01ORG - Organization Code Field 01ORG, Organization Code, is located in the right margin of page 1 next to Items C and D. Invalid Conditions: This Field is invalid if it is other than "3" , "4" , "5" , "6" , "7" , "8" or blank ("G" coded only). Type of Organizations are: Blank - Field 01CCC contains CCC "G" Code 3 - Domestic 4947(a)(1) trust or Other Taxable Private Foundation or when Field 0602, Tax Under Section 511, or Field 0604, Subtitle A Tax, contain an amount. Code 4 - Foreign 4947(a)(1) Trust. Code 5 - Canadian Treaty 4947(a)(1) Trust. Code 6 - Domestic Exempt Private Foundation or Other Taxable Private Foundation. Code 7 - Foreign Exempt Private Foundation or Other Taxable Private Foundation. Code 4 - Canadian Treaty Private Foundation (Non-Taxable) or Other Taxable Private Foundation. Correction Procedures: Refer to the right margin of page 1 next to Items C and D. Correct any coding or transcription errors. If code is other than specified, determine the correct code from table below. Research INOLE for a domestic address when Box D1 or D2 is not checked and there is an amount in Part I, Line 26(b): No. If Then 1. the entity address is in the United States and Box D1 or D2, Foreign Organizations are NOT checked, Code "3" , U. S. Trust if Box H, Section 4947(a)(1) trust is checked or Other Taxable Private Foundation or when Field 0602, Tax under Section 511, or Field 0604, Subtitle A Tax contain an amount. 2. the entity address is in the United States and Box D1 or D2, Foreign Organizations are NOT checked, Code "6" , U. S. Foundation, if Box H, Section 4947(a)(1) trust is not checked. 3. the entity address is Canadian, or a reference to a treaty between the U.S. and Canada is noted or attached or Box D1 or D2, Foreign Organizations, is not checked, Code "5" , Canadian Trust, if Box H, Section 4947(a)(1) trust, is checked. 4. the entity address is Canadian, or a reference to a treaty between the U.S. and Canada is noted or attached, or, Box D1 or D2, Foreign Organizations, is not checked, Code "8" , Canadian Foundation, if Box H, Section 4947(a)(1) trust is not checked. 5. the entity address is foreign (not Canadian), or, Box D1 or D2, Foreign Organizations, is checked, Code "4" , Foreign Trust, if Box H, section 4947(a)(1) trust is checked. 6. the entity address is foreign (not Canadian), or, Box D1 or D2, Foreign Organizations, is checked, Code "7" , foreign Foundation, if Box H, Section 4947(a)(1) trust is not checked. If no boxes are checked on Line H, Form 990-PF, research INOLES for the correct subsection. Code accordingly.

# Field 01FNC - Foundation Code

3.12.12.52.9 (01-01-2026) Field 01FNC - Foundation Code Field 01FNC is the Foundation Code. It is Edited from the White Space in Item H on Page 1. Valid Foundation Codes are 00, 02–04, 09–18 and 99. Invalid Conditions: This Field is invalid if it's not two digits and anything other than, 00, 02–04, 09–18 or 99. This Field must be present. Correction Procedures: Check the white space in Item H on page 1. Correct any coding or transcription errors. Check the return and attachments to try to determine the correct Foundation Code. Research INOLE to determine the correct Foundation Code. If the Foundation Code cannot be determined enter the default "00" in Field 01FNC.

# Field 01PIC - Penalty and Interest Code

3.12.12.52.10 (01-01-2026) Field 01PIC - Penalty and Interest Code Field 01PIC is the Penalty and Interest Code. It is located on the Edit Sheet, Line 6. Valid Penalty and Interest Codes are: Blank - normal penalty and interest Code 1 - there is precomputed penalty and/or interest on the return and the Received Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See IRM 3.12.12.10.3 for Return Due Dates. Invalid Conditions: This Field is invalid if other than blank or "1" Correction Procedures: Correct the Penalty and Interest Code Field if: It is other than "1" . There is precomputed penalty and/or interest on the return and the correct Received Date (Field 01RCD) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date. Note: CCC "R" must also be present in Field 01CCC if Field 01PIC is correct and if precomputed interest, but not precomputed penalty, is on the return. Delete the Penalty and Interest Code Field if: There is no precomputed penalty and/or interest on the return or The correct Received Date (Field 01RCD) is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Field 01ADC - Audit Code

3.12.12.52.11 (01-01-2026) Field 01ADC - Audit Code Field 01ADC, Audit Code, is located on Line 2 of the edit sheet. Invalid Conditions: This Field is invalid if it is other than "3" , "5" or blank. Correction Procedures: Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors. Audit Code "3" is entered if no reply to FYM mismatch correspondence.

# Field 01SHB - Schedule B Indicator

3.12.12.52.12 (01-01-2026) Field 01SHB - Schedule B Indicator Field 01SHB is located in the right margin of Line 1, Form 990-PF. Invalid Conditions: Field 01SHB is invalid if other than "1" , "2" or blank. Correction Procedures: Refer to the right margin next to Line 1, Form 990-PF, for the correct code. Correct any coding or transcription errors. Correct codes are as follows for tax years 200112 and subsequent: No. If And Then 1. tax Period is prior to 200112, N/A blank Field 01SHB 2. tax Period is 200112 and subsequent, Schedule B is attached and Line 1 (Form 990) is $5,000.00 or greater, enter "1" in Field 01SHB 3. tax Period is 200112 and subsequent, Schedule B box on line 2 is not checked, Schedule B is not attached and Line 1 is $5,000.00 or greater, correspond, if no-reply, Enter "2" in Field 01SHB and "50" in Field 01IRI 4. Line 1 (Form 990) is blank or less than $5,000.00, Schedule B box on line 2 is or is not checked, blank Field 01SHB 5. Line 1 (Form 990) is $5,000.00 or greater, Schedule B is attached and complete, enter "1" in Field 01SHB 6. Line 1 (Form 990) is $5,000.00 or greater, Schedule B box on line 2 is checked, Schedule B is not attached, enter "2" in Field 01SHB. Note: We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0" (zero), "-" (dash), "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.

# Field 01COR - Correspondence Indicator

3.12.12.52.13 (01-01-2026) Field 01COR - Correspondence Indicator Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet. Invalid Conditions: This Field is invalid if other than "11" , "12" , "13" , "14" , "15" , "16" , "21" , "22" , "23" , "24" or blank. Correction Procedures: Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are: 11 - Reply with all information - Use when the taxpayer's response to our request is complete; all of the information we requested is provided. Enter the CRD if after the RDD 12 - Reply with some information - Use when the taxpayer provides some of the information we requested. Enter CCC "3" . 13 - Reply with no information - Use when the taxpayer responds to our inquiry, but does not provide the information we requested. Enter CCC "3" . 14 - No reply - Use when the taxpayer does not respond to our request. Enter CCC "3" . 21 - Reply with all information - Use when the taxpayer's response to our request for missing IRI items is complete; all of the information we requested is provided. Enter the CRD if after the RDD. 22 - Reply with some information - Use when the taxpayer provides some of information we requested on missing IRI items. Enter CCC "3" and the appropriate entry in Field 01IRI. 23 - Reply with no information. - Use when the taxpayer responds on missing IRI items but does not provide the information we requested. Enter CCC "3" and the appropriate entry in Field 01IRI. 24 - No reply - Use when the taxpayer does not respond to our request for missing IRI items. Enter CCC "3" and the appropriate entry in Field 01IRI.

# Field 01CRD - Correspondence Received Date

3.12.12.52.14 (01-01-2026) Field 01CRD - Correspondence Received Date Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received. Invalid Conditions: This Field is invalid if: It is not numeric or blank, It is not in YYYYMMDD format, It is not in valid century, year, month, day range. Correction Procedures: Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct date.

# Field 01IRI - IRI Code

3.12.12.52.15 (01-01-2026) Field 01IRI - IRI Code Field 01IRI is located, on page 2 in the upper right margin. There can be a maximum of 5 – 2 digit codes present for a total of 10 characters. Invalid Conditions: This Field is invalid if not 2 digit, numeric, blank or codes 01, 02, 05, 06, 07, 08, 10, 11, 13, 14, 15, 17, 50, 90 or blank. Correction Procedures: The codes and their meanings are as follows: No. Item Missing IRI Code 1. Part I 01 2. Part II 02 3. Part VI-A 05 4. Part VI-A 06 5. Part VI-A 07 6. Part VII 08 7. Part IX 10 8. Part XX 11 9. Part XII 13 10. Part XIII 14 11. Part XIV 15 12. Part XVI 17 13. Sch. B 50 14. Missing Signature 90 Correct any coding or transcription errors using the above chart. If Field 01IRI for has a code other than 01, 02, 05, 06, 07, 08, 10, 11, 13, 14, 15, 17, 50 or 90 that was entered incorrectly, delete the code.

# Field 01RED - 4940 Code

3.12.12.52.16 (01-01-2026) Field 01RED - 4940 Code Field 01RED, 4940 Code, is located in the top middle margin of page 4. This Field affects the tax computation of Field 0601, Excise Tax. Be sure the code is correct. Invalid Conditions: Field 01RED is invalid if other than blank, "2" or "3" . Correction Procedures: Refer to the top middle margin of page 4 to determine the correct code. Correct any coding or transcription errors. If 01RED is other than blank, "2" or "3" , correct the code: Blank - Part V, Line 1a is not checked Code 2 - Section 4940 (d)(2) Tax Reduction. If INOLES displays Subsection 03 with Foundation Code 02, Field 0427B, Net Investment Income, has an amount, and Field 0601 does not have an amount. Code 3 - Section 4940 (e) Tax Reduction. Part V is completed and Line 8 is equal to or greater than Line 7. The organization must meet all of the following conditions to qualify for the Section 4940(d)(2) Tax Reduction (Code "2" ): Foundation Code on INOLES must be "02" , and Part XIII must have an entry, and Field 03A9, Operating Foundation, must be "1" (if Field 03A9 is "2" , change to "1" ), and Organization Code must be "3" or "6" . The organization must meet the conditions listed below to qualify for the Section 4940(e) Tax Reduction (Code "3" ). Foundation Code Must be "3" , "4" , or "00" . Organization Code must be "3" or "6" . Part V completed and line 8 is equal to or greater than line 7. If Part V not completed and tax is computed at 1%, send the return back to the filer for Part V. SSPND 640.

# Field 01XV3 - Part XIV Line 3b

3.12.12.52.17 (01-01-2026) Field 01XV3 - Part XIV Line 3b Field 01XV3, Part XIV Line 3b, is dollars only and located on line 3b, Part XV XIV. Part XIV, Line 3b, is edited from Part XIV (Supplementary Information) Line 3b. Invalid Conditions: Field 01XV3 must be numeric. Correction Procedures: Compare the return and the display to determine the correct amount. Correct any coding or transcription errors.

# Field 01DDP - Daily Delinquency Penalty

3.12.12.52.18 (01-01-2026) Field 01DDP - Daily Delinquency Penalty Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet. Daily Delinquency Penalty Amounts: The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause: For tax years ending on or after July 30, 1996, the penalty is $20 a day. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is fewer. For tax years ending before July 30, 1996, the penalty is $10 a day. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is fewer. If the organization has gross receipts exceeding $1,000,000, the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000. Gross receipts are computed by adding together 0410B, 04A12, 04B6, minus 04A6. Invalid Conditions: This Field is invalid if: It is not numeric. The last digit is other than "0" (zero) and the Tax Period is prior to 198712. Correction Procedures: Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors. If transcribed correctly and penalty was computed by a Field Examiner or Examination, SSPND 640 and prepare Form 4227. Annotate "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

# Field 01TRC - Termination Code

3.12.12.52.19 (01-01-2026) Field 01TRC - Termination Code Field 01TRC, Termination Code, is located in the right margin of page 1 next to Item F. Invalid Conditions: This Field is invalid if other than: Blank - if Box F in the entity portion of Form 990-PF is not checked. Code 1 - if the 507(b)(1)(B) Box F is checked. Correction Procedures: If Box F, 507(b)(1)(B), is not checked, delete Field 01TRC. If box F, 507(b)(1)(B), is checked and Field 01TRC is blank, enter a "1" in Field 01TRC and SSPND 320. Follow any instructions provided by Entity when the return is sent back.

# Field 01PSN - Preparer PTIN

3.12.12.52.20 (01-01-2026) Field 01PSN - Preparer PTIN Field 01PSN, Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return. The entries are any combination of numerics except all zeros or all 9s or all. The first character may be a P. Invalid Conditions: Field 01PSN is invalid if the first position is other than numeric or "P" . Field 01PSN is invalid if the Field is all "zeros" or all "9s" or first position is "P" and remaining positions are all "zeros" or all "9s" . Field 01PSN is invalid if other than the first position is not numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01PEN - Preparer EIN

3.12.12.52.21 (01-01-2026) Field 01PEN - Preparer EIN Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return. The entries are any combination of numerics except all zeros or all 9s. The first character may be a P. Invalid Conditions: Field 01PEN is invalid if the Field is all "zeros" or all "9s" (nines). Field 01PEN is invalid if it is not all numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field

# Field 01PPH - Preparer Phone Number

3.12.12.52.22 (01-01-2026) Field 01PPH - Preparer Phone Number Field 01PPH, Preparer Phone Number, is transcribed from the preparer phone number box in the signature portion of the return. Invalid Conditions: Field 01PPH is invalid if it is not 10 characters and all numeric. Correction Procedures: If not 10 characters and numeric delete the Field. Do not attempt to correct the Field

# Section 02 - Data Address Fields

3.12.12.53 (01-01-2026) Section 02 - Data Address Fields Section 02 contains address changes and the in-care-of Name line. No. If Then 1. the INOLES address is the same as the address on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only. 2. the INOLES address is different from the address on the return, research ENMOD for a pending address change. 3. a pending address change is found on ENMOD, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only. 4. no pending address is found on ENMOD, SSPND 320 to Entity Control for address change.

# Section 02 - Field Descriptions

3.12.12.53.1 (01-01-2026) Section 02 - Field Descriptions Section 02 Fields are located in Form 990-PF Entity section. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Max Length 1. 02CON Care of Name Line 35 2. 02FAD Foreign Address 35 3. 02ADD Street Address 35 4. 02CTY City 22 5. 02ST State 2 6. 02ZIP ZIP Code 12

# Field 02CON - In Care of Name Line

3.12.12.53.2 (01-01-2026) Field 02CON - In Care of Name Line Field 02CON, In Care of Name Line, is located in the Entity Section of the return. Field 02CON has 35 positions and the valid characters are alpha, numeric, & (ampersand), - (dash), / (slash) or % (percent). Note: The first character of the "in-care-of" name must be alpha or numeric. Invalid Conditions: This Field is invalid if any of the following conditions exist: The first position is a "%" sign and the second position is not blank, The first character of the "in-care-of" name is not alpha or numeric, There are two consecutive blanks between significant characters. Correction Procedures: Check for transcription errors and correct as needed. No. If Then 1. a "%" is in the first position, Verify there is a blank in the second position. If not blank, enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 2. a blank is in the first position, Enter a "%" sign followed by blank. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 3. the first character of the "in-care-of" name is not alpha or numeric, Verify "in-care-of" name on return. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 4. two consecutive blanks present between significant characters, Delete any unnecessary blanks in Field 02CON.

# Field 02FAD - Foreign Address

3.12.12.53.3 (01-01-2026) Field 02FAD - Foreign Address Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded short length returns. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany. Invalid Conditions: This Field is invalid if any of the following conditions exist: The Field contains other than alpha, numeric or special characters, The first position is blank, Any character follows two consecutive blanks, There are more than 35 characters present for this Field on the return. 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. Correction Procedures: Correct all coding and transcription errors. No. If Then 1. Field 02FAD is present, GETSEC 02 Ensure Field 02CTY contains a foreign country code and Field 02ST contains a"." (period) or "space" 2. a foreign address is not present on the return, SSPND 610 Renumber return to domestic. If Form 8822 is attached to the return, compare the name and address information on the Form 8822 to the return. No. If Then 1. the information is the same, take no action and continue processing. 2. the information is different, Detach Form 8822. Route to Entity Control on Form 4227 or follow local procedures. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822." Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.

# Field 02ADD - Street Address

3.12.12.53.4 (01-01-2026) Field 02ADD - Street Address Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non pre-addressed returns when the address change box has been checked. Invalid Conditions: This Field is invalid if any of the following conditions exist: The street address is present and the first position is blank, Any character not alphabetic, numeric, blank, "-" (hyphen), or "/" (slash) is present, There are two consecutive blanks followed by valid characters, The first position is not alphabetic or numeric. Correction Procedures: Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If the Field cannot be perfected, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

# Field 02CTY - City

3.12.12.53.5 (01-01-2026) Field 02CTY - City Field 02CTY, City, is located in the entity section of the return. Major City Code: Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters. The Major City Code represents both the city and state. ISRP will enter the Major City Code as appropriate. It is transcribed with no intervening blanks and no other characters in the City or State Fields. Invalid Conditions: This Field is invalid if: Any character not alphabetic or blank is present, City is present and the first position is blank, City is present and the second and third positions are blank, Any characters follow the first two adjoining blanks, An invalid Major City Code is present, Fewer than three characters are present unless a valid Major City Code is present. Note: Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes. Correction Procedures: Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If unable to correct, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

# Field 02ST - State

3.12.12.53.6 (01-01-2026) Field 02ST - State Field 02ST, State, is located in the entity section of the return. Invalid Conditions: This Field is invalid if it is not contained in the State Code Table in Document 7475. Correction Procedures: Check the Field on the screen against the entry on the return and attachments. Correct any coding or transcription errors. If unable to perfect, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

# Field 02ZIP - ZIP Code

3.12.12.53.7 (01-01-2026) Field 02ZIP - ZIP Code Field 02ZIP is the ZIP Code. It is located in the entity section of the return. Invalid Conditions: This Field is invalid if: Blank, The fourth and fifth position are 00. Correction Procedures: Check the Field on the screen against the entry on the return. Correct any coding or transcription errors. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLE, refer to Document 7475. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

# Section 03 - Field Descriptions

3.12.12.54 (01-01-2024) Section 03 - Field Descriptions All of the Fields in Section 03 are located in Form 990-PF, Parts VI-A and Part VI-B. Listed below are the Fields contained in Section 03 showing the Field Designator, title, and location on the return. All Fields are one position: No. Field Field Title Location 1. 03A1A Influence Campaign Part VI-A Line 1a 2. 03A2 Activity Part VI-A Line 2 3. 03A3 Changes Part VI-A Line 3 4. 03A4B Filed Form 990-T Part VI-A Line 4b 5. 03A5 Substantial Contraction Part VI-A Line 5 6. 03A8B Furnished Form 990-PF Part VI-A Line 8b 7. 03A9 Operating Foundation Part VI-A Line 9 8. 03A10 Substantial Contributions Part VI-A Line 10 9. 03A11 Controlling Organization Part VI-A Line 11 10. 03A12 Direct/Indirect Interest Part VI-A Line 12 11. 03A13 Comply with Public Inspection Part VI-A Line 13 12. 03A15 In Lieu of Form 1041 Part VI-A Line 15 13. 03A16 Interest in or Signature or Other Authority Part VI-A Line 16 14. 031A1 Sale or Exchange Part VI-B Line 1a(1) 15. 031A2 Borrow or Lend Part VI-B Line 1a(2) 16. 031A3 Furnish Goods Part VI-B Line 1a(3) 17. 031A4 Pay Compensation Part VI-B Line 1a(4) 18. 031A5 Transfer Part VI-B Line 1a(5) 19. 031A6 Agree to Pay Part VI-B Line 1a(6) 20. 03B1B Excepted Acts Part VI-B Line 1b 21. 03B1C Prior Year Acts Part VI-B Line 1d 22. 03B2A Undistributed Income Part VI-B Line 2a 23. 03B2B Applying Provisions Part VI-B Line 2b 24. 03B3A Interest Part VI-B Line 3a 25. 03B3B Excess Holdings Part VI-B Line 3b 26. 03B4A Jeopardize Part VI-B Line 4a 27. 03B4B Prior Year Jeopardize Part VI-B Line 4b 28. 035A1 Propaganda Part VI-B Line 5a(1) 29. 035A2 Influence Election Part VI-B Line 5a(2) 30. 035A3 Grant Individual Part VI-B Line 5a(3) 31. 035A4 Grant Organization Part VI-B Line 5a(4) 32. 035A5 Purpose Other Part VI-B Line 5a(5) 33. 03B5B Excepted Part VI-B Line 5b 34. 03B6A Did the Organization Receive Funds Part VI-B, Line 6a 35. 03B6B Did the Organization Pay Premiums Part VI-B, Line 6b Invalid Conditions: Correct Question Codes are: 1 - If the "yes" box is checked. 2 - If the "no" box is checked (not valid for Field 03A15, In Lieu of Form 1041). 3 - No-reply to correspondence (Not valid for Field 03A15, In Lieu of Form 1041). Blank - If neither box is checked, both boxes are checked or "not applicable" . All Section 03 Fields are invalid if other than listed above. Correction Procedures: Correct any coding or transcription errors.

# Section 04 - Field Descriptions

3.12.12.55 (01-01-2026) Section 04 - Field Descriptions Section 04 Fields are located in Form 990-PF, Part I. All of the Fields in Section 04 are dollars only and positive or negative. Listed below are the Fields contained in Section 04 showing the Field Designator, title, and location on the return. All Fields are 12 positions: No. Field Field Title Location 1. 04A1 Contributions, Gifts Line 1, Col. (a) 2. 04A3 Interest on Savings Line 3, Col. (a) 3. 04A4 Dividends Line 4, Col. (a) 4. 04A5A Gross Rents Line 5a, Col. (a) 5. 04A6 Net Gain or Loss Line 6a, Col. (a) 6. 046B Gross Sales Price Amount Line 6 7. 0410B Cost of Goods Sold Line 10b 8. 0410C Gross Profit Line 10c, Col. (a) 9. 04A11 Other Income Line 11, Col. (a) 10. 04A12 Total Revenue Per Books Line 12, Col. (a) 11. >>>> Total Revenue Per Books Underprint N/A 12. 04B12 Total Net Investment Income Line 12, Col. (b) 13. 04C12 Total Adjusted Net Income Line 12, Col. (c) 14. 04A13 Compensation of Officers Line 13, Col. (a) 15. 04A15 Pension Plans, Employee Benefits Line 15, Col. (a) 16. 0416A Legal Fees Line 16a, Col. (a) 17. 0416B Accounting Fees Line 16b, Col. (a) 18. 04A17 Interest Line 17, Col. (a) 19. 04A19 Depreciation Line 19, Col. (a) 20. 04A20 Occupancy Line 20, Col. (a) 21. 04A21 Travel, Conferences and Meetings Line 21, Col. (a) 22. 04A22 Printing and Publications Line 22, Col. (a) 23. 04A24 Total Operating—Per Books A Amount Line 24, Col. (a) 24. 04B24 Total Operating—Per Books B Amount Line 24, Col. (b) 25. 04D24 Total Operating—Per Books D Amount Line 24, Col. (d) 26. 04A25 Contributions, Gifts, Grants Line 25, Col. (a) 27. 04A26 Total Expenses—Per Books Line 26, Col. (a) 28. 04B26 Total Expenses—Net Line 26, Col. (b) 29. 04C26 Total Expenses—Adj Net Line 26, Col. (c) 30. 04D26 Total Expenses—Exempt Line 26, Col. (d) 31. 0427A Excess of Revenue Line 27a, Col (a) 32. >>>> Excess of Revenue Underprint Computer-generated Underprint 33. 0427B Net Investment Income Line 27b, Col (b) 34. >>>> Net Investment Income Underprint Computer-generated Underprint 35. 0427C Adjusted Net Income Line 27, Col. (c) 36. 04GR> Total Gross Receipts Computer Field 04A12 + 046B + 0410B minus 04A6 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 05 - Field Descriptions

3.12.12.56 (01-01-2026) Section 05 - Field Descriptions Section 05 Fields are located in Form 990-PF, Part II. All of the Fields in Section 05 are dollars only and positive or negative. Listed below are the Fields contained in Section 05 showing the Field Designator, title, and location on the return. All Fields are 12 positions: No. Field Field Title Location 1. 05A1 Cash (BOY) Line 1 Col. (a) 2. 05B1 Cash Non-Interest Line 1 Col. (b) 3. 05A3 Accounts Receivable (BOY) Line 3 Col. (a) 4. 05B3 Accounts Receivable (EOY) Line 3 Col. (b) 5. 05A4 Pledges Received (BOY) Line 4 Col. (a) 6. 05B4 Pledges Received (EOY) Line 4 Col. (b) 7. 05A5 Grants Received (BOY) Line 5 Col. (a) 8. 05B5 Grants Received (EOY) Line 5 Col. (b) 9. 05A6 Receivables (BOY) Line 6 Col. (a) 10. 05B6 Receivables (EOY) Line 6 Col. (b) 11. 05A7 Other Notes and Loans (BOY) Line 7 Col. (a) 12. 05B7 Other Notes and Loans (EOY) Line 7 Col. (b) 13. 05A8 Inventories for Sale or Use (BOY) Line 8 Col. (a) 14. 05B8 Inventories for Sale or Use (EOY) Line 8 Col. (b) 15. 05A9 Prepaid Expenses and Deferred Charges (BOY) Line 9 Col. (a) 16. 05B9 Prepaid Expenses and Deferred Charges (EOY) Line 9 Col. (b) 17. 05A10 Investments-Government (BOY) Line 10a, Col. (a) 18. 0510A Investments-Government (EOY) Line 10a, Col. (b) 19. 05B10 Investments-Corporate Stock (BOY) Line 10b, Col. (a) 20. 0510B Investments-Corporate Stock (EOY) Line 10b, Col. (b) 21. 05C10 Investments-Corporate Bonds (BOY) Line 10c, Col. (a) 22. 0510C Investments-Corporate Bonds (EOY) Line 10c, Col. (b) 23. 05A12 Investments-Mortgage Loans (BOY) Line 12, Col. (a) 24. 05B12 Investments-Mortgage Loans (EOY) Line 12, Col. (b) 25. 05A13 Investments-Other (BOY) Line 13, Col. (a) 26. 05B13 Investments-Other (EOY) Line 13, Col. (b) 27. 05A14 Land, Buildings, and Equipment Basis (BOY) Line 14, Col. (a) 28. 05B14 Land, Buildings, and Equipment Basis (EOY) Line 14, Col. (b) 29. 05A15 Other Assets (BOY) Line 15, Col. (a) 30. 05B15 Other Assets (EOY) Line 15, Col. (b) 31. 05B16 Total Assets-Book Value Line 16, Col. (b) 32. >>>> Total Assets-Book Value-Underprint Computer-generated 33. 05C16 Total Assets—Fair Market Value Line 16, Col. (c) 34. 05P1I Fair Market Value Box I, Page 1 35. 05A17 Accounts Payable and Accrued Expenses (BOY) Line 17, Col. (a) 36. 05B17 Accounts Payable and Accrued Expenses (EOY) Line 17, Col. (b) 37. 05A18 Grants Payable (BOY) Line 18, Col. (a) 38. 05B18 Grants Payable (EOY) Line 18, Col. (b) 39. 05B21 Mortgage and Other Notes Line 21, Col. (b) 40. 05A22 Other Liabilities (BOY) Line 22, Col. (a) 41. 05B22 Other Liabilities (EOY) Line 22, Col. (b) 42. 05B23 Total Liabilities Line 23, Col. (b) 43. 05B29 Total Net Assets or Fund Balances Line 29, Col. (b) Invalid Conditions: These Fields must be numeric or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 06 - Field Descriptions

3.12.12.57 (01-01-2024) Section 06 - Field Descriptions Section 06 Fields are located in Form 990-PF, Part V. All of the Fields in Section 06 are dollars and cents. All Fields are positive only except Field 06B/R, Tax Due/Overpayment. Listed below are the Fields contained in Section 06 showing the Field Designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. 0601 Excise Tax Line 1 12 2. >>>> Excise Tax Underprint Computer-generated 12 3. 06VT1 Verified Excise Tax ERS Input Only 13 4. 0602 Tax Under Section 511 Line 2 12 5. 0604 Subtitle A Tax Line 4 12 6. 0605 Tax on Investment Income Line 5 13 7. >>>> Tax on Investment Income Underprint Computer-generated 13 8. 06VT5 Gross Verified Tax ERS Input Only 13 9. 0606A ES Tax Credit Line 6a 11 10. 0606B Tax Withheld at Source Line 6b 11 11. 0606C Tax Paid with Extension Line 6c 12 12. 0606D Backup Withholding Line 6d 12 13. 0607> Total Credits/Payments Computer Line 7 12 14. 0608 ES Tax Penalty Line 8 11 15. 06B/R Tax Due/Overpayment Lines 9/10 12 16. >>>> Tax Due/Overpayment Underprint Computer-generated 12 17. 06CRE Credit Elect Line 11 11

# Field 0601 - Excise Tax

3.12.12.57.1 (01-01-2024) Field 0601 - Excise Tax Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Correct any coding or transcription errors. The computer uses Field 0427B, Net Investment Income computer-generated, to compute Field 0601 computer-generated. The tax rate for Type of Organization "3" and "6" is as follows: Rate .01 - if Field 01RED, 4940 Code, is "3" . Rate .02 - if Field 01RED is blank. The tax rate for Foreign Organizations (Field 01ORG) is"4" , "5" , "7" or "8" is as follows: Rate .04 - if Field 01ORG is "4" or "7" . Field 0601 is 0 (zero) if Field 01ORG is "5" or "8" . Field 0602 - Tax Under Section 511

# Field 06VT1 - Verified Excise Tax

3.12.12.57.2 (01-01-2026) Field 06VT1 - Verified Excise Tax Field 06VT1, Verified Excise Tax, is for ERS input only. The Field is used when manual computation of the tax is required. Invalid Conditions: This Field is invalid if not numeric.

# Field 0602 - Tax Under Section 511

3.12.12.57.3 (01-01-2024) Field 0602 - Tax Under Section 511 Field 0602, Tax Under Section 511, is located on Form 990-PF, Part V, Line 2. This tax is valid for Organization "3" and "6" and is used to compute Field 0605, Total Gross Tax. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Correct any coding or transcription errors.

# Field 0604 - Subtitle A Tax

3.12.12.57.4 (01-01-2024) Field 0604 - Subtitle A Tax Field 0604, Subtitle A Tax, is located on Form 990-PF, Part V, Line 4. This Tax is valid for Organization "3" and "6" and is used to compute Field 0605, Total Gross Tax. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Correct any coding or transcription errors.

# Field 0605 - Total Gross Tax

3.12.12.57.5 (01-01-2024) Field 0605 - Total Gross Tax Field 0605, Total Gross Tax, is located on Form 990-PF, Part V, Line 5. Field 0605, Total Gross Tax underprint, is the sum of: Field 0601, Excise Tax, plus Field 0602, Tax Under Section 511, minus Field 0604, Subtitle A Tax. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Correct any coding or transcription errors.

# Field 06VT5 - Gross Verified Tax

3.12.12.57.6 (01-01-2026) Field 06VT5 - Gross Verified Tax Field 06VT5, Gross Verified Tax, is for ERS input only. The Field is used when manual computation of the tax is required. Invalid Conditions: This Field is invalid if not numeric.

# Field 0606A - Estimated Tax Payments

3.12.12.57.7 (01-01-2024) Field 0606A - Estimated Tax Payments Field 0606A, Estimated Tax Payments, is located on Form 990-PF, Part V, Line 6a. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Correct any coding or transcription errors.

# Field 0606B - Tax Withheld at Source

3.12.12.57.8 (01-01-2024) Field 0606B - Tax Withheld at Source Field 606B, Tax Withheld at Source, is located on Form 990-PF, Part V, Line 6b. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Correct any coding or transcription errors.

# Field 0606C - Tax Paid with Extension

3.12.12.57.9 (01-01-2024) Field 0606C - Tax Paid with Extension Field 0606C, Tax Paid-with Extension, is located on Form 990-PF, Part V, Line 6c. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Correct any coding or transcription errors.

# Field 0606D - Backup Withholding

3.12.12.57.10 (01-01-2024) Field 0606D - Backup Withholding Field 0606D, Backup Withholding, is located on Form 990-PF, Part V, Line 6d. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Correct from Form 1099, Miscellaneous Information, W-2, etc. Correct any coding or transcription errors.

# Field 0607> - Total Credits/Payments Computer

3.12.12.57.11 (01-01-2026) Field 0607> - Total Credits/Payments Computer Field 0607>, Total Credits/Payment Computer, is the total of Field 0606A, Estimated Tax Credit, Field 0606B, Tax Withheld at Source, Field 0606C, Tax Paid With Extension, and Field 0606D, Backup Withholding.

# Field 0608 - Estimated Tax Penalty

3.12.12.57.12 (01-01-2026) Field 0608 - Estimated Tax Penalty Field 0608, Estimated Tax Penalty, is located on Form 990-PF, Part V, Line 8. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Correct any coding or transcription errors.

# Field 06B/R - Tax Due/Overpayment

3.12.12.57.13 (01-01-2026) Field 06B/R - Tax Due/Overpayment Field 06B/R, Tax Due/Overpayment, is located on Form 990-PF, Part V, Line 9 or 10. Tax Due/Overpayment generated computation is: Field 0605, minus, Field 0606A, minus, Field 0606B, minus, Field 0606C, minus, Field 0606D, plus, Field 0608. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Correct any coding or transcription errors.

# Field 06CRE - Credit Elect

3.12.12.57.14 (01-01-2026) Field 06CRE - Credit Elect Field 06CRE, Credit Elect, is located on Form 990-PF, Part V, Line 11. Invalid Conditions: This Field is invalid if not numeric. Correction Procedures: Correct any coding or transcription errors.

# Section 07 - Field Descriptions

3.12.12.58 (01-01-2026) Section 07 - Field Descriptions All of the Fields in Section 07 are dollars only and positive or negative. Listed below are the Fields contained in Section 07 showing the Field Designator, title, and location on the return. All Fields are 12 positions: No. Field Field Title Location 1. 07X1D Total Fair Market Value of Assets not used Part IX, Line 1d 2. 07X5 Net-Value Non Charitable Assets Part IX, Line 5 3. 07X6 Minimum Investment Part IX, Line 6 4. >>>> Minimum Investment Underprint Computer-generated 5. 07D Distributable Amount Part X, Line 7 6. 07E Undistributed Income Part XII, Line 6f, Col. (d) Invalid Conditions: All Fields must be numeric or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 08 - Field Descriptions

3.12.12.59 (01-01-2026) Section 08 - Field Descriptions All of the Fields in Section 08 are dollars only and positive or negative. Listed below are the Fields contained in Section 08, Form 990-PF, Part XIII, showing the Field Designator, title, and location on the return. All Fields are 12 positions: Note: "0" (zeros)," -" (dash), "none" or "N/A" are acceptable entries. If present, enter a "1" in Fields 08A, 08E, 09A and 09E. No. Field Field Title Location 1. 08A Adjusted Net Income Line 2a Col. (a) 2. 08B Adjusted Net Income Line 2a Col. (b) 3. 08C Adjusted Net Income Line 2a Col. (c) 4. 08D Adjusted Net Income Line 2a Col. (d) 5. 08E Adjusted Net Income -Total Line 2a Col. (e) 6. >>>> Adjusted Net Income -Total Underprint Computer-generated 7. 08F Qualifying Distributions Line 2e Col. (a) 8. 08G Qualifying Distributions Line 2e Col. (b) 9. 08H Qualifying Distributions Line 2e Col. (c) 10. 08I Qualifying Distributions Line 2e Col. (d) 11. 08J Qualifying Distributions -Total Line 2e Col. (e) 12. >>>> Qualifying Distributions -Total Underprint Computer-generated

# Section 09 - Field Descriptions

3.12.12.60 (01-01-2026) Section 09 - Field Descriptions All of the Fields in Section 09 are dollars only and positive or negative. Listed below are the Fields contained in Section 09, Form 990-PF, Part XIII, showing the Field Designator, title, and location on the return. All Fields are 12 positions: No. Field Field Title Location 1. 09A Value of Assets Line 3a(1) Col. (a) 2. 09B Value of Assets Line 3a(1) Col. (b) 3. 09C Value of Assets Line 3a(1) Col. (c) 4. 09D Value of Assets Line 3a(1) Col. (d) 5. 09E Value of Assets -Total Line 3a(1) Col. (e) 6. >>>> Value of Assets -Total Underprint Computer-generated 7. 09F Qualifying Assets Line 3a(2) Col. (a) 8. 09G Qualifying Assets Line 3a(2) Col. (b) 9. 09H Qualifying Assets Line 3a(2) Col. (c) 10. 09I Qualifying Assets Line 3a(2) Col. (d) 11. 09J Qualifying Assets -Total Line 3a(2) Col. (e) 12. >>>> Qualifying Assets -Total Underprint Computer-generated

# Section 10 - Field Descriptions

3.12.12.61 (01-01-2026) Section 10 - Field Descriptions All of the Fields in Section 10 are dollars only and positive or negative. Listed below are the Fields contained in Section 10, Form 990-PF, Part XIII, showing the Field Designator, title, and location on the return. All Fields are 12 positions: No. Field Field Title Location 1. 10A Endowment Alternative Test Line 3b Col. (a) 2. 10B Endowment Alternative Test Line 3b Col. (b) 3. 10C Endowment Alternative Test Line 3b Col. (c) 4. 10D Endowment Alternative Test Line 3b Col. (d) 5. 10E Endowment Alternative Test -Total Line 3b Col. (e) 6. >>>> Endowment Alternative Test -Total Underprint Computer-generated

# Section 11 - Field Descriptions

3.12.12.62 (01-01-2026) Section 11 - Field Descriptions All of the Fields in Section 11 are dollars only and positive or negative. Listed below are the Fields contained in Section 11, Form 990-PF, Part XIII, showing the Field Designator, title, and location on the return. All Fields are 12 positions: No. Field Field Title Location 1. 11A Total Support/Gross Line 3c(1) Col. (a) 2. 11B Total Support/Gross Line 3c(1) Col. (b) 3. 11C Total Support/Gross Line 3c(1) Col. (c) 4. 11D Total Support/Gross Line 3c(1) Col. (d) 5. 11E Total Support/Gross - Total Line 3c(1) Col. (e) 6. >>>> Total Support/Gross -Total Underprint Computer-generated 7. 11F Support from General Public Line 3c(2) Col. (a) 8. 11G Support from General Public Line 3c(2) Col. (b) 9. 11H Support from General Public Line 3c(2) Col. (c) 10. 11I Support from General Public Line 3c(2) Col. (d) 11. 11J Support from General Public -Total Line 3c(2) Col. (e) 12. >>>> Support from General Public -Total Underprint Computer-generated 13. 11K Gross Investment Income Line 3c(4) Col. (a) 14. 11L Gross Investment Income Line 3c(4) Col. (b) 15. 11M Gross Investment Income Line 3c(4) Col. (c) 16. 11N Gross Investment Income Line 3c(4) Col. (d) 17. 11O Gross Investment Income -Total Line 3c(4) Col. (e) 18. >>>> Gross Investment Income -Total Underprint Computer-generated

# Section 12 - Field Descriptions

3.12.12.63 (01-01-2024) Section 12 - Field Descriptions All of the Fields in Section 12 are located on Form 990-PF Part XVI. Listed below are the Fields contained in Section 12 showing the Field Designator, title, and location on the return. All Fields are 1 position No. Field Field Title Location 1. 12A1 Transfers of Cash Line 1a(1) 2. 12A2 Transfers of Other Assets Line 1a(2) 3. 121B1 Sale of Assets Line 1b(1) 4. 121B2 Purchase of Assets Line 1b(2) 5. 121B3 Rental of Facilities Line 1b(3) 6. 121B4 Reimbursements Arrangements Line 1b(4) 7. 121B5 Loans and Loan Guarantees Line 1b(5) 8. 121B6 Performance of Services Line 1b(6) 9. 121C Sharing of Facilities Line 1c Invalid Conditions: Valid codes for all Fields in this section are: Blank - If neither box is checked or not applicable. Code 1 - If "yes" box is checked. Code 2 - If "no" box is checked. Code 3 - If both boxes are checked. Correction Procedures: Correct any coding or transcription errors.

# Section 13 - Field Descriptions

3.12.12.64 (01-01-2024) Section 13 - Field Descriptions All of the Fields in Section 13 are located on Form 990-PF Part XV-A. Listed below are the Fields contained in Section 13 showing the Field Designator, title, and location on the return. All Fields are 12 positions: No. Field Field Title Location 1. 13D1A Program Service Line 1a Col. (d) 2. 13E1A Program Service Line 1a Col. (e) 3. 13D1B Program Service Line 1b Col. (d) 4. 13E1B Program Service Line 1b Col. (e) 5. 13D1C Program Service Line 1c Col. (d) 6. 13E1C Program Service Line 1c Col. (e) 7. 13D1D Program Service Line 1d Col. (d) 8. 13E1D Program Service Line 1d Col. (e) 9. 13D1E Program Service Line 1e Col. (d) 10. 13E1E Program Service Line 1e Col. (e) 11. 13D1F Program Service Line 1f Col. (d) 12. 13E1F Program Service Line 1f Col. (e) 13. 13D1G Program Service Line 1g Col. (d) 14. 13E1G Program Service Line 1g Col. (e) 15. 13D2 Membership Dues and Assessments Line 2 Col. (d) 16. 13E2 Membership Dues and Assessments Line 2 Col. (e) 17. 13D3 Invest on Savings and Temporary Cash Line 3 Col. (d) 18. 13E3 Invest on Savings and Temporary Cash Line 3 Col. (e) 19. 13D4 Dividends and Interest from Securities Line 4 Col. (d) 20. 13E4 Dividends and Interest from Securities Line 4 Col. (e) 21. 13D5A Net Rental Income from Debt-finances Property Line 5a Col. (d) 22. 13E5A Net Rental Income from Debt-finances Property Line 5a Col. (e) 23. 13D6 Net Rental Income or Loss from Personal Property Line 6 Col. (d) 24. 13E6 Net Rental Income or Loss from Personal Property Line 6 Col. (e) 25. 13D7 Other Investment Income Line 7 Col. (d) 26. 13E7 Other Investment Income Line 7 Col. (e) 27. 13D8 Gain or Loss from Sales of Assets Line 8 Col. (d) 28. 13E8 Gain or Loss from Sales of Assets Line 8 Col. (e) 29. 13D9 Net Income/Loss from Special Events Line 9 Col. (d) 30. 13E9 Net Income/Loss from Special Events Line 9 Col. (e) 31. 13D10 Gross Profit/Loss from Sales of Inventory Line 10 Col. (d) 32. 13E10 Gross Profit/Loss from Sales of Inventory Line 10 Col. (e) Invalid Conditions: These Fields must be numeric or blank and Dollars Only, (+/-) Positive or Negative. Correction Procedures: Correct any coding or transcription errors.

# Section 20 - Field Descriptions

3.12.12.65 (01-01-2026) Section 20 - Field Descriptions The Fields in Section 20 are located on Form 965-B, Part I Listed below are the Fields contained in Section 20 showing the Field Designator, Title, Location on the return and Field Length. No. Field Field Title Location Max Length 1. 2011 Net Form 965-B Tax Liability Part I column (d) line 1. 15 2. 20IND Form 965-B Part I Indicator Part I additional information 1 Invalid Conditions: Field 2011 must be numeric or blank and Dollars Only, and (+) Positive only. Field 20IND must be either "1" for additional information with the return or blank if none. Correction Procedures: Correct any coding or transcription errors.

# Section 60 - Field Descriptions

3.12.12.66 (01-01-2026) Section 60 - Field Descriptions Section 60 Fields are located in Form 8050, Direct Deposit of Corporate Tax Refund. Listed below are the Fields contained in Section 60 showing the Field Designators, title, location on return, and maximum length: No. Field Field Title Location Max Length 1. 60RTN Routing Transit Number Line 1 9 2. 60TDA Type of Depositor Account Indicator Line 3 1 3. 60DAN Deposit Account Number Line 2 17 Invalid Conditions: Valid for Tax Period 202501 and later. Field 60RTN must be numeric. Field 60TDA must be 1 alpha position. Field 60DAN must be numeric. C = Checking account. S = Saving account. Correction Procedures: Refer to Form 8050 to verify the entry. Correct any coding or transcription errors. Routing number present but the Account number is NOT present. Delete Section. Routing number NOT present but the Account number is present. Delete Section. Routing and/or Account number altered OR one or both numbers have been lined through by another area. Delete Section.

# Form 990-PF - Math/Consistency Errors Priority IV

3.12.12.67 (01-01-2026) Form 990-PF - Math/Consistency Errors Priority IV A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order. The screen display will show the error code assigned and all Fields needed to make the necessary correction. The Field labeled CL will be displayed, for the entry of a Clear Field, on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected, and all IRM procedures must be applied BEFORE entering a "C" in this Field. All errors must be resolved by either: Correcting the error or, Entering a Clear Field or, Entering a TPNC. (See Exhibit 3.12.12-11 for a list of valid codes for Form 990-PF ), or

# Error Code 010

3.12.12.67.1 (01-01-2026) Error Code 010 Error Code 010 displayed Fields are: No. Field Explanation 1. RMIT> Remittance 2. 01EIN Employer Identification Number 3. 01NC Name Control 4. 01TXP Tax Period 5. 01CAF CAF Code 6. 01RCD Received Date 7. 01CCC Computer Condition Code 8. 01ORG Organization Code 9. 01PIC Penalty Interest Code 10. 01ADC Audit Code 11. 01FNC Foundation Code 12. 01SHB Schedule B Indicator 13. 01COR Correspondence Received Date 14. 01IRI IRI Code 15. 01CRD Correspondence Indicator 16. 01RED 4940 Code 17. 01XV3 Part XV Line 3b 18. 01DDP Daily Delinquency Penalty 19. 01TRC Termination Code "ANY SECTION OTHER THAN 01 IS PRESENT" . Invalid Conditions: Error Code 010 will generate when CCC "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC and 01RCD are present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information. Determine if CCC "G" was input correctly: Note: See IRM 3.12.38.1.2 for additional instructions for determining an amended return. No. If Then 1. CCC "G" was entered correctly, DLSEC to delete all sections except Section 01. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary. 2. CCC "G" was entered incorrectly, Enter all necessary data. Ensure that Section 01 Fields are correct. Delete the G in Field 01CCC.

# Error Code 702

3.12.12.67.2 (01-01-2026) Error Code 702 Error Code 702 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01CRD Correspondence Received Date 3. 01COR Correspondence Indicator 4. 01IRI Incomplete Return Code 5. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01IRI is present and Field 01COR is not present. Field 01COR is "21" , "22" , "23" or "24" and Field 01IRI is not present. Field 01COR is "11" or "21" and Field 01CRD is not present. Correction Procedures: Correct any coding or transcription errors. For non-IRI items, verify correspondence was required. If not required, delete Field 01COR. If correspondence was required and the response was received, enter the response date in Field 01CRD and delete CCC "3" if present. If Incomplete Reply, enter "3" in Field 01CCC, and "12" or "13" as applicable in Field 01COR. If No Reply, enter "3" in Field 01CCC and "14" in Field 01COR.

# Error Code 704

3.12.12.67.3 (01-01-2026) Error Code 704 Error Code 704 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01CRD Correspondence Received Date 3. 01COR Correspondence Indicator 4. 01IRI IRI Code 5. 01RDD> Return Due Date (Generate) Invalid Conditions: Field 01COR is "12" , "13" , "14" , "22" , "23" or "24" and Field 01CCC "3" is not present. Field 01COR is "11" or "21" and Field 01CCC "3" is present. Correction Procedures: Correct any coding or transcription errors. For non-IRI items, verify correspondence was needed. If not required, delete Field 01CRD and Field 01CCC "3" . If the item was required, cancel the DLN and send the return back to the filer. SSPND 640. For IRI items, verify the item was required. If not required, delete Field 01CRD and Field 01CCC "3" . If required, cancel the DLN and send the return back to the filer. SSPND 640.

# Error Code 705

3.12.12.67.4 (01-01-2026) Error Code 705 Error Code 705 displayed Fields are: No. Field Explanation 1. 01SHB Schedule B Indicator 2. 01IRI Incomplete return Item 3. 04A1 Contributions, Gifts Invalid Conditions: Field 01SHB, Schedule B Indicator, is blank, Field 04A1, Contributions and Gifts, is $5,000.00 or greater and the tax period is 200112 and subsequent. Correction Procedures: Correct any coding or transcription errors. Note: We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0" (zero), "-" (dash), "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable. Note: If the third box under special rules is checked with an amount present on the line, accept it as a complete Schedule B. A Sponsor can be considered the same as a Contributor. Note: If Form 990-PF, Part VI-A, line 10 is checked "yes" and name(s) and amount(s) are written on that line that matches the amount on Part I, line 1, accept as the Schedule B. No. If And Then 1. tax Period is prior to 200112, anonymous is acceptable for the name, blank Field 01SHB. 2. tax Period is 200112 and subsequent, Schedule B is attached and Line 1 (Form 990-PF) is $5,000.00 or greater, enter "1" in Field 01SHB. 3. tax Period is 200112 and subsequent, Schedule B box on line 2 is not checked, Schedule B is not attached and Line 1 is $5,000.00 or greater, correspond, if no-reply, enter "2" in Field 01SHB and "50" in Field 01IRI. 4. Line 1 (Form 990-PF) is blank or less than $5,000.00, Schedule B box on line 2 is or is not checked, blank Field 01SHB. 5. Line 1 (Form 990-PF) is $5,000.00 or greater, Schedule B is attached and complete, enter "1" in Field 01SHB. 6. Line 1 (Form 990-PF) is $5,000.00 or greater, Schedule B box on line 2 is checked, Schedule B is not attached, enter "2" in Field 01SHB.

# Error Code 706

3.12.12.67.5 (01-01-2026) Error Code 706 Error Code 706 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01DDP Daily Delinquency Penalty 4. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01DDP is present and Field 01RCD is on or before Field 01RDD>. Correction Procedures: Correct any coding or transcription errors. Verify Field 01RCD is correct. If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP. If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty" .

# Error Code 708

3.12.12.67.6 (01-01-2026) Error Code 708 Error Code 708 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01DDP Daily Delinquency Penalty Invalid Conditions: CCC "V" and Field 01DDP are present. Correction Procedures: Correct any coding or transcription errors. If a statement is attached showing that the filer has reasonable cause and DDP was not computed by a Field Examiner or Examination, delete the entry in Field 01DDP. If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause" . If the filer has not shown reasonable cause for filing late, delete CCC "V" .

# Error Code 710

3.12.12.67.7 (01-01-2026) Error Code 710 Error Code 710 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 01RED 4940 Code 3. 01FNC Foundation Code Invalid Conditions: Field 01RED is "2" and Field 01FNC is not "02" . Field 01RED is "3" and Field 01FNC is not "03" , "04" or "00" . Correction Procedures: Correct any coding or transcription errors. See IRM 3.12.12.52.9 (Field 01FNC) and IRM 3.12.12.52.16 (Field 01RED) for correct coding of Field 01RED and Field 01FNC. Research INOLE to verify the entry in Field 01FNC. If Field 01RED is "2" , Field 01FNC must be "02" . If Field 01RED is "3" , Field 01FNC must be "03" , "04" or "00" . If Field 01RED and Field 01FNC do not match, SSPND 320 to Entity. Attach Form 4227 with 4940 Foundation Code in the remarks. When Rejects receives back from Entity, send applicable TPNC.

# Error Code 712

3.12.12.67.8 (01-01-2026) Error Code 712 Error Code 712 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 03A15 In Lieu of Form 1041 Invalid Conditions: Field 03A15 is present and Field 01ORG is "6" , "7" or "8" . Correction Procedures: Correct any coding or transcription errors. Field 03A15 must be blank or "1" . Note: If research is done and the Subsection on INOLE is different than what the filer has indicated, change the Subsection and to match INOLE. Blank - if box for Question 15, Section 4947(a)(1)C Trusts, filing this form in lieu of Form 1041) is not checked. Code 1 - if box is checked and Field 01ORG (Type of Organization Code) is "3" , "4" or "5" . If Field 03A15 is correct, correct Field 01ORG, Organization Code. If Field 01ORG is correct, delete Field 03A15.

# Error Code 714

3.12.12.67.9 (01-01-2026) Error Code 714 Error Code 714 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01ORG Organization Code 3. 0601 Excise Tax 4. >>>> Excise Tax Underprint 5. 0602 Tax Under Section 511 Invalid Conditions: Field 0602 is present and Field 01ORG is "4" , "5" , "7" or "8" . Correction Procedures: Correct any transcription errors. If the box "Other Taxable Private Foundation" (Box H) is checked and Field 0602 is transcribed correctly, change Field 01ORG to "3" or "6" as applicable. If Field 01ORG is correct (Box 4947(a)(1) is not checked), enter amount from Field 0602 in Field 0601, and delete Field 0602.

# Error Code 716

3.12.12.67.10 (01-01-2026) Error Code 716 Error Code 716 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01ORG Organization Code 3. 0601 Excise Tax 4. 0604 Subtitle A Tax Invalid Conditions: Field 0604 is present and Field 01ORG is "4" , "5" , "7" or "8" . Correction Procedures: Correct any coding or transcription errors. If Field 01ORG is correct (Box 4947(a)(1) is not checked), enter amount from Field 0604 to Field 0601 and delete Field 0604.

# Error Code 718

3.12.12.67.11 (01-01-2026) Error Code 718 Error Code 718 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01ORG Organization Code 3. 01RED 4940 Code Invalid Conditions: Field 01RED is present and Field 01ORG is "4" , "5" , "7" or "8" Correction Procedures: Correct any coding or transcription errors. If Field 01ORG is correct, delete Field 01RED.

# Error Code 720

3.12.12.67.12 (01-01-2026) Error Code 720 Error Code 720 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 01RED 4940 Code 3. 04B26 Total Expenses-Net Investment Invalid Conditions: Field 04B26 is present and Field 01ORG is "4" or "7" . Correction Procedures: Correct any coding or transcription errors. If Field 01ORG is "4" or "7" and Field 01RED is correct and: No. If Then 1. Box D1 or D2 is checked, send the return back to the filer for clarification. SSPND 640. 2. Box D1 or D2 is not checked, research INOLE for a domestic address. If one is found, change Field 01ORG to "3" . If one is not found, send the return back to the filer. SSPND 640. Reject Correction Procedures: If "Reply" to correspondence is received, correct Field 01ORG and 04B26 as appropriate.

# Error Code 722

3.12.12.67.13 (01-01-2026) Error Code 722 Error Code 722 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. O1RED 4940 Code 3. 03A9 Operating Foundation 4. 01IRI Incomplete Return Item 5. 0427C Adjusted Net Income 6. 07D Distributable Amount SECTIONS 09, 10, 11 . Invalid Conditions: Section 08 is present and either Section 09, 10 or 11 is not present. Correction Procedures: Correct any coding or transcription errors. There must be a positive entry in Fields 08A and 08E. If either Field 8A or 08E is negative, enter $1 in the applicable Field. Do not clear Error Code until an entry has been made in the appropriate Sections 08-11. If Part XII is blank, missing or incomplete, send return back to the filer requesting that a complete return is filed. If Field 01RED, 4940 Code, is 2 or Field 03A9, Part VI-A, Question 9 (Operating Foundation), is "1" : Research INOLES. If Foundation Code is not "02" , delete Field 01RED. If you change Field 01RED to 2, you must also change Field 03A9 to 1. If Foundation Code is "02" or "03" , Part XIII must be completed with entries in Section 9, 10, or 11. If not, send the return back to the filer for Part XIII. SSPND 640. Entries of "0" (zero), "N/A" (not applicable) or "-" (dash) in all lines are acceptable when Part XIII is required to be complete, enter "1" in Fields 08A, 08E, 09A and 09E. Reject Correction Procedures: If "Reply" to correspondence is received, correct appropriate Fields.

# Error Code 724

3.12.12.67.14 (01-01-2026) Error Code 724 Error Code 724 displayed Fields are: No. Field Explanation 1. O1RED 4940 Code 2. 0601 Excise Tax Invalid Conditions: Field 01RED is "2" and Field 0601 is present. Correction Procedures: Correct any coding or transcription errors. For coding instructions for Field 01RED, see IRM 3.12.12.52.16. If Field 01RED is "2" , delete Field 01RED.

# Error Code 728

3.12.12.67.15 (01-01-2026) Error Code 728 Error Code 728 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01CCC Computer Condition Codes 3. 01COR Correspondence Indicator 4. 01IRI IRI Code 5. 05B16 Total Assets Book Value 6. 05B23 Total Liabilities 7. 05B30 Total Net Assets/Balances 8. 05C16 Total Assets-Fair Market Value SECTION 05 NOT PRESENT Invalid Conditions: Field 01COR is blank, "11" or "21" and Fields 05B16, 05B23, and 05B30 are blank. Field 01COR is blank, "11" or "21" and Field 05C16 is blank. Correction Procedures: Compare the return Part II and display and correct any differences or transcription errors. For Fields 05B16, 05B23, 05B30: No. If Then 1. Column (b) entries are "0" (zero), "-" (dash), or "none" , enter a "C" in the Clear Field 2. Field 05B30 has an amount and Field 05B16 is blank, enter the amount from Field 05B30 in Field 05B16 if Part II, Lines 1 through 15. 3. Field 05B30 has an amount and Field 05B16 is blank, enter the amount from Field 05B30 in Field 05B16 if Part II, Lines 1 through 15. 4. Field 05B30 is blank do the following in the order, Line 16 minus Line 23. Edit amount from item I, Entity Section into Field 05B30. Add Lines 24 through 26 or Lines 27 through 29. Correspond if Column B, Lines 1 through 31 are blank. For Field 05C16: No. If Then 1. Column (c) entries are "0" (zero), "-" (dash) or "none" , enter a "C" in the Clear Field 2. Part II, Column (c) is blank, enter in Field 05C16 the amount from Item I, Page 1, if Lines 1-15 in Column (c), Page 2 are blank. 3. Part VI-A, Line 7 is "yes" , send the return back to the filer for Part II, Column (c). SSPND 640. 4. If "LTD" or "Limited" is annotated in the return or attachments, do not send the return back to the filer, enter a "C" in the Clear Field. SSPND 640. Reject Correction Procedures: If "No Reply" to correspondence, send return back to the filer requesting that a complete return is filed.

# Error Code 730

3.12.12.67.16 (01-01-2026) Error Code 730 Error Code 730 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01DDP Daily Delinquency Penalty 4. >>>> Daily Delinquency Penalty Underprint 5. 01RDD> Return Due Date (Generated) 6. 04GR> Total Gross Receipts (Generated) 7. 04A6 Net Gain or Loss 8. 0410B Cost of Goods Sold 9. 04A12 Total Revenue-Per Books 10. 046B Gross Sale Price Amount SECTION 04 NOT PRESENT Invalid Conditions: Tax Period is 198712 or subsequent and Field 01DDP is greater than Field 01DDP computer. Tax Period is 198712 or subsequent and Field 01DDP is present and Section 04 is not present. Correction Procedures: Correct any coding or transcription errors. If Field 01DDP was computed by a Field Examiner or Examination, SSPND 370 and attach Form 4227 for contact with the preparer of the penalty. If the amount was transcribed correctly and the taxpayer computed the amount, enter the underprint amount in Field 01DDP.

# Error Code 732

3.12.12.67.17 (01-01-2026) Error Code 732 Error Code 732 displayed Fields are: No. Field Explanation 1. 04A1 Contributions, Gifts 2. 04A3 Interest on Savings 3. 04A4 Dividends 4. 04A5A Gross Rents 5. 04A6 Net Gain or Loss 6. 0410C Gross Profit 7. 04A11 Other Income 8. 04A12 Total Revenue-Per Books 9. >>>> Total Revenue-Per Books Underprint Invalid Conditions: Field 04A12 differs from Field 04A12 computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Compare the return Part 1, Column (a), Lines 1-12 to display and correct any differences. If Line 12 is the only amount and Lines 1, 3, 4, 5a, 6a, 10c, and 11 are blank, enter the amount from Field 04A12 into Field 04A11, Other Income. If no differences, enter the underprint amount in Field 04A12.

# Error Code 734

3.12.12.67.18 (01-01-2026) Error Code 734 Error Code 734 displayed Fields are: No. Field Explanation 1. 04A12 Total Revenue-per Books 2. 04A26 Total Expenses-Per Books 3. 0427A Excess of Revenue 4. >>>> Excess of Revenue Underprint Invalid Conditions: Field 0427A differs from Field 0427A computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Compare the return Part 1, Column (a), Lines 12, 26 and 27, to display and correct any differences. If no differences, enter the underprint amount in Field 0427A

# Error Code 736

3.12.12.67.19 (01-01-2026) Error Code 736 Error Code 736 displayed Fields are: No. Field Explanation 1. TPNC Tax Payer Notice Code 2. 04B12 Total-Net Investment 3. 04B26 Total Expenses-Net Investment 4. 0427B Net Investment Income 5. >>>> Total Investment Income Underprint Invalid Conditions: Field 0427B differs from Field 0427B computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. If the filer enters a negative amount on Line 27b, Column (b), Field 0427B, change the figure to "0" after checking the math. If no differences, assign appropriate TPNC. No. Code Explanation 1. 02 We found an error in the computation of your total income. 2. 04 We found an error in the computation of your total investment income. 3. 90 Used when a return contains an error and none of the codes above apply.

# Error Code 738

3.12.12.67.20 (01-01-2026) Error Code 738 Error Code 738 displayed Fields are: No. Field Explanation 1. 04C12 Total-Adjusted Net Income 2. 04C26 Total Expenses-Adjusted Net Income 3. 0427C Adjusted Net Income 4. >>>> Adjusted Net Income Underprint Invalid Conditions: Field 0427C differs from Field 0427C computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Note: Field 0427C will underprint if a negative amount was input. Correction Procedures: Correct any coding or transcription errors. If no differences, enter the underprint in Field 0427C.

# Error Code 740

3.12.12.67.21 (01-01-2026) Error Code 740 Error Code 740 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 05B16 Total Assets-Book Value 3. >>>> Total Assets-Book Value Underprint 4. 05B23 Total Liabilities 5. 05B30 Net Assets/Balances Invalid Conditions: Field 05B16 will underprint with the generated amount if the total of Field 05B23 and 05B30 differs from Field 05B16 computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Math verify Part II, lines 1 thru 15, Column (b) for Field 05B16 and 17 thru 22, Column (b) for Field 05B23. Correct Fields as necessary. If no errors are found, subtract line 23 from line 16 and enter the result in Field 05B30.

# Error Code 742

3.12.12.67.22 (01-01-2026) Error Code 742 Error Code 742 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 0601 Excise Tax 3. >>>> Excise Tax Underprint 4. 0602 Tax Under Section 511 Invalid Conditions: Field 0602 is present and Field 0601 is blank. Correction Procedures: Compare Part V, Lines 1 and 2 to display. Correct any coding or transcription errors. If there is no entry on Line 1, delete Field 0602 and enter the amount in Field 0601.

# Error Code 744

3.12.12.67.23 (01-01-2026) Error Code 744 Error Code 744 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01RCD Received Date 4. 01ORG Organization Code 5. 01RED 4940 Code 6. 0427B Net Investment Income 7. 0605 Total Gross Tax 8. 06VT5 Gross Tax Verified Invalid Conditions: Field 01TXP is prior to 199012, Fields 0605 is present and Field 06VT5 is NOT present. Correction Procedures: If Error Code 744 displays, the return may require manual computation. Correct any coding or transcription errors. You must examine the entire return to determine if it requires manual verification or not. Before performing the computation, everything must be present and correct on the display. Field 0605, Total Gross Tax, is located on Form 990-PF, Part V, Line 5. Field 0605 is the sum of Field 0601, Excise Tax, plus, Field 0602, Tax Under Section 511, minus, Field 0604, Subtitle A Tax. Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1. The computer uses Field 0427B, Net Investment Income underprint, to compute Field 0601 underprint. The tax rate for Type of Organization "3" and "6" is as follows: Rate .01 - if Field 01RED, 4940 Code, is "3" . Rate .02 - if Field 01RED is blank. The tax rate for Foreign Organizations (Field 01ORG) "4" , "5" , "7" or "8" ) is as follows: Rate .04 - if Field 01ORG is "4" or "7" . Field 0601 is "0" (zero) if Field 01ORG is "5" or "8" . Field 0602, Tax Under Section 511, is located on Form 990-PF, Part V, Line 2. This tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax. Field 0604, Subtitle A Tax, is located on Form 990-PF, Part V, Line 4. This Tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax. Note: A "0" (zero),"-" (dash), "none" or "N/A" are acceptable entries. If tax manual computation differs from the taxpayer's computation ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, enter the correct tax in Field 06VT5. Otherwise, enter the taxpayer's amount in Field 06VT5.

# Error Code 746

3.12.12.67.24 (01-01-2026) Error Code 746 Error Code 746 displayed Fields are: No. Field Explanation 1. TPNC Tax Payer Notice Code 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01RCD Received Date 5. 01ORG Organization Code 6. 01COR Correspondence Indicator 7. 01IRI IRI Code 8. 01RED 4940 Code 9. 0427B Net Investment Income 10. 0601 Excise Tax 11. >>>> Excise Tax Underprint 12. 06VT1 Verified Excise Tax Invalid Conditions: Field 0601 differs from Field 0601 computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1. The tax rate for Type of Organization "3" and "6" is as follows: Rate .01 - if Field 01RED is "3" . Rate .02 - if Field 01RED is blank. The tax rate for Foreign Organizations (Field 01ORG, Type of Organization "4" , "5" , "7" or "8" ) is as follows: Rate .04 - if Field 01ORG is "4" or "7" . Field 0601 is "0" (zero) if Field 01ORG is "5" or "8" . The computer uses Field 0427B, Net Investment Income, computer-generated to create Field 0601 computer-generated. Note: For Foreign Organizations use Field 04B12, Total Revenue to figure the tax. Field 01RED, 4940 Code, is located on page 4, middle top margin. Valid codes are: Blank - Part V, Line 1a is not checked Code 2 - Section 4940 (d)(2) Tax Reduction. If INOLES displays Subsection 03 with Foundation Code 02, Field 0427B, Net Investment Income, has an amount and Field 0601 does not have an amount. Code 3 - Section 4940 (e) Tax Reduction. Part V is completed and Line 8 is equal to or greater than Line 7. Note: If 4940 Code is "3" because Part V is correctly completed but taxpayer computed tax using "02 tax rate" , assign TPNC 05. If Field 01RED, 4940 Code, is "2" , Field 0601 computer-generated is "0" (zero). The organization must meet all of the following conditions to qualify for the Section 4940(d)(2) Tax Reduction (Code "2" ): INOLES displays Subsection 03 with Foundation Code 02, and Part XIV must have an entry, and Field 03A9, Operating Foundation, must be "1" (if Field 03A9 is "2" , change to "1" ), and Organization Code must be "3" or "6" . Field 027B, Net Investment Income has an amount and Field 0601 does not have an amount. The organization must meet the conditions listed below to qualify for the Section 4940(e) Tax Reduction (Code "3" ). The Foundation Code must be "03" , "04" , or "00" . Organization Code must be "3" or "6" . Part V completed and Line 8 is equal to or greater than Line 7. If Part V not completed and tax is computed at 1%, send the return back to the filer for Part V. SSPND 640. If additional tax under Section 1291 is included in Part V, Line 1, math verify Part VI of the return and ensure there are no coding or transcription errors for Section 06, Lines 1 through 5. Enter the taxpayer's amount in Field 06VT1. If taxpayer has no tax in Field 0601 and annotates IRC 507(b)(1)B, Section 1291, Form 872, Consent to Extend the Time to Assess Tax, or "deferred" , accept the taxpayer's computation of tax and enter in Field 06VT1. If the taxpayer computes to 0, enter "1" in Field 06VT1. If the taxpayer's computation is incorrect, assign appropriate TPNC. No. Code Explanation 1. 02 We found an error in the computation of your total income. 2. 04 We found an error in the computation of your total investment income. 3. 05 We found an error in the computation of your total tax. 4. 90 Used when a return contains an error and none of the codes above apply.

# Error Code 748

3.12.12.67.25 (01-01-2026) Error Code 748 Error Code 748 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01RCD Received Date 5. 01ORG Organization Code 6. 01COR Correspondence Indicator 7. 01IRI IRI Code 8. 01RED 4940 Code 9. 0427B Net Investment Income 10. 0601 Excise Tax 11. >>>> Excise Tax Underprint 12. 0602 Tax Under section 511 13. 0604 Subtitle A Tax 14. 0605 Total Gross Tax 15. >>>> Total Gross Tax Underprint 16. 06VT5 Gross Verified Tax Invalid Conditions: Field 0605 differs from Field 0605 computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 0605, Total Gross Tax, is located on Form 990-PF, Part V, Line 5. Field 0605, Total Gross Tax, is the sum of Field 0601, Excise Tax, plus, Field 0602, Tax Under Section 511, minus, Field 0604, Subtitle A Tax. Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1. The computer uses Field 0427B, Net Investment Income Underprint, to compute Field 0601 underprint. The tax rate for Type of Organization "3" and "6" is as follows: Rate .01 - if Field 01RED, 4940 Code, is "3" . Rate .02 - if Field 01RED is blank. The tax rate for Foreign Organizations (Field 01ORG) "4" , "5" , "7" or "8" ) is as follows: Rate .04 - if Field 01ORG is "4" or "7" . Field 0601 is "0" (zero) if Field 01ORG is "5" or "8" . Field 0602, Tax Under Section 511, is located on Form 990-PF, Part V, Line 2. This tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax. Field 0604, Subtitle A Tax, is located on Form 990-PF, Part V, Line 4. This Tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax. If additional tax under Section 1291 is included in Part V, Line 1, math verify Part V of the return and ensure there are no coding or transcription errors for Section 06, Lines 1 through 5. Enter the taxpayer's amount in Field 06VT5. Field 01RED, 4940 Code, is located on page 4, middle top margin. Valid codes are: Blank - Part V, Line 1a is not checked Code 2 - Section 4940 (d)(2) Tax Reduction. If INOLES displays Subsection 03 with Foundation Code 02, Field 0427B, Net Investment Income, has an amount and Field 0601 does not have an amount. Code 3 - Section 4940 (e) Tax Reduction. Part V is completed. If Field 01RED, 4940 Code, is "2" , Field 0601 computer-generated is "0" (zero). The organization must meet all of the following conditions to qualify for the Section 4940(d)(2) Tax Reduction (Code "2" ): Foundation Code on INOLES must be 02, and Part XIII must have an entry, and, Field 03A9, Operating Foundation, must be "1" (if Field 03A9 is "2" , change to "1" ), and Organization Code must be "3" or "6" . The organization must meet the conditions listed below to qualify for the Section 4940(e) Tax Reduction (Code "3" ). The Foundation Code must be "03" , "04" or "00" . Organization Code must be "3" or "6" . Part V completed and Line 8 is equal to or greater than Line 7. If Part V not completed and tax is computed at 1%, correspond for Part V. If taxpayer's computation is incorrect, assign appropriate TPNC. If taxpayer has no entry in Field 0605 and annotates IRC 507(b)(1)B, Section 1291, Form 872, or "deferred" , accept the taxpayers computation of tax and enter in Field 06VT5. If the taxpayer computes to 0, enter "1" in Field 06VT5. If manual computation is required, follow the instructions in IRM 3.12.12.67.25 (3) through (9) above to compute the tax. If the manual tax differs from the taxpayer's figure by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the manual tax differs from the taxpayer's figure by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Send appropriate TPNC. No. Code Explanation 1. 02 We found an error in the computation of your total income. 2. 04 We found an error in the computation of your total investment income. 3. 05 We found an error in the computation of your total tax. 4. 90 Used when a return contains an error and none of the codes above apply.

# Error Code 750

3.12.12.67.26 (01-01-2026) Error Code 750 Error Code 750 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01ORG Organization Code 3. 01RED 4940 Code 4. 0605 Total Gross Tax 5. >>>> Total Gross Tax Underprint 6. 0606A Estimated Tax Payments 7. 0606B Exempt Foreign Org-Tax Withheld at Source 8. 0606C Tax Paid with Extension 9. 0606D Backup Withholding 10. 0607> Total Credits and Payments-Computer (Generated) 11. 0608 Estimated Tax Penalty 12. 06B/R Tax Due-Overpayment 13. >>>> Tax Due/Overpayment Underprint 14. 06CRE Credit Elect Invalid Conditions: Field 06B/R differs from Field 06B/R computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 06B/R is computed as follows: Field 0605, minus, Field 0606A, minus, Field 0606B, minus, Field 0606C, minus, Field 0606D, plus, Field 0608 Field 0605, Total Gross Tax, is located on Form 990-PF, Part V, Line 5. Field 0605 is the sum of: Field 0601, Excise Tax, plus, Field 0602, Tax Under Section 511, minus, Field 0604, Subtitle A Tax. Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1. The computer uses Field 0427B, Net Investment Income underprint, to compute Field 0601 underprint. The tax rate for Type of Organization "3" and "6" is as follows: Rate .01 - if Field 01RED, 4940 Code, is "3" . Rate .02 - if Field 01RED is blank. The tax rate for Foreign Organizations (Field 01ORG) "4" , "5" , "7" or "8" ) is as follows: Rate .04 - if Field 01ORG is "4" or "7" . Field 0601 is "0" (zero) if Field 01ORG is "5" or "8" . Field 0602, Tax Under Section 511, is located on Form 990-PF, Part V, Line 2. This tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax. Field 0604, Subtitle A Tax, is located on Form 990-PF Part V, Line 4. This Tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax. Field 0606A, Estimated Tax Payments, is located on Form 990-PF, Part V, Line 6a. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return. Field 0606B, Exempt Foreign Organization Tax Withheld at Source, is located on Form 990-PF, Part V, Line 6b. Field 0606C, Tax Paid with extension, is located on Form 990-PF, Part V, Line 6c. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return. Field 0606D, Backup Withholding, is located on Form 990-PF, Part V, Line 6d. Correct from Form 1099, W-2, etc. Field 0608, Estimated Tax Penalty, is located on Form 990-PF, Part V, Line 8. If penalty or interest is included in Field 06B/R, correct Field 06B/R to include tax only. If taxpayer has no entry in Field 06B/R and annotates IRC 507(b)(1)B, Form 872, or "deferred" , accept the computer's computation of Balance Due/Overpayment and assign appropriate TPNC. If Part V, Line 7, Total Credits and Payments has an entry and Lines 6a through 6d are blank, enter the amount from Line 7 in Field 0606A. If taxpayer's computation is incorrect, assign appropriate TPNC. No. Code Explanation 1. 01 We found an error in the computation of the tax due or overpayment amount. 2. 90 Used when a return contains an error and none of the codes above apply.

# Error Code 752

3.12.12.67.27 (01-01-2026) Error Code 752 Error Code 752 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01CCC Computer Condition Code 3. 0608 Estimated Tax Penalty 4. 06B/R Tax Due/Overpayment 5. >>>> Tax Due/Overpayment Underprint 6. 06CRE Credit Elect Invalid Conditions: Field 06B/R minus Field 06CRE is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 01CCC "O" is not present. Correction Procedures: Verify Field 06B/R is correct. Verify the refund amount is $100 million or more. If so follow the steps below. If it's under $100 million, enter a clear code and continue processing. The refund will be generated systemically if it is not $100 million or more. SSPND 341 Rejects will follow procedures in IRM 3.12.38.5.6 to issue manual refund. Once the manual refund is prepared enter "O" in Field 01CCC.

# Error Code 754

3.12.12.67.28 (01-01-2026) Error Code 754 Error Code 754 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01RCD Received Date 3. 01CCC Computer Condition Code 4. 01CRD Correspondence Received Date 5. 01RDD> Return Due Date (Generated) 6. 0608 Estimated Tax Penalty 7. 06B/R Tax Due/Overpayment 8. >>>> Tax Due/Overpayment Underprint 9. 06CRE Credit Elect Invalid Conditions: Field 06B/R minus Field 06CRE is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 01CCC "O" is not present. Correction Procedures: Verify Field 06B/R is correct. If the refund amount is not $25,000 or more enter a clear code and continue processing. The refund will be issued systemically. If the amount is $25,000 or more follow the steps below. SSPND 341 Rejects will follow procedures in IRM 3.12.38 to issue manual refund. Once the manual refund is prepared enter "O" in Field 01CCC.

# Error Code 756

3.12.12.67.29 (01-01-2026) Error Code 756 Error Code 756 displayed Fields are: No. Field Explanation 1. RMIT> Remittance 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 0605 Total Gross Tax 5. >>>> Total Gross Tax Underprint Invalid Conditions: Remittance amount or RPS Indicator is present and Field 0605 is not present. Correction Procedures: Correct any coding and transcription errors. If the return indicates amended, revised, superseding, duplicate or any other positive indication the return is not the first return filed for this Tax Period, enter CCC "G" in Field 01CCC If the return is a refund return or the remittance was sent only for penalties and/or interest, enter one cent ($.01) in Field 0605. Otherwise, check for a taxpayer explanation of the payment received. If no explanation is found, enter one cent ($.01) in Field 0605.

# Error Code 758

3.12.12.67.30 (01-01-2026) Error Code 758 Error Code 758 displayed Fields are: Field Explanation 07X5 Net-Value-Non Charitable Assets 07X6 Minimum Investment >>>> Minimum Investment Underprint Invalid Conditions: Field 07X5 multiplied by. 05 differs from Field 07X6 underprint by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. If Field 07X5 is not present check to see if Line 3 is present. If line 3 is present figure Field 07X5 by multiplying Line 3 X .05, minus Line 4 = Line 5 (Field 07X5). If taxpayer's computation is incorrect, enter the underprint in Field 07X6.

# Error Code 759

3.12.12.67.31 (01-01-2026) Error Code 759 Error Code 759 displayed Fields are: No. Field Explanation 1. 01FNC Foundation Code 2. 01IRI Incomplete Return Item 3. 08A Adjusted Net Income Col. a 4. 08E Adjusted Net Income Total SECTION 08 NOT PRESENT Invalid Conditions: Field 01FNC is "02" or "03" and Field 08A and 08E are not present. Correction Procedures: Correct any coding or transcription errors. If Field 01FNC is "02" or "03" , Section 08 must be present. If Part XIII is blank, missing or incomplete, send the return back to the filer. SSPND 640. Note: Verify the Foundation Code on INOLE before corresponding. Note: If the return is identified as "Limited" , do not send the return back to the filer. SSPND 640. Enter a "1" in Fields 08A and 08E. A "0" (zero),"-" (dash), "none" , or "N/A" is an acceptable entry. Enter "1" in Fields 08A and 08E. Note: If Section 08 is negative or has entries of "0" (zero), "N/A" , or "-" (dash), enter a "1" in Fields 08A and 08E.

# Error Code 760

3.12.12.67.32 (01-01-2026) Error Code 760 Error Code 760 displayed Fields are: No. Field Explanation 1. 08A Adjusted Net Income-col. a 2. 08B Adjusted Net Income-col. b 3. 08C Adjusted Net Income-col. c 4. 08D Adjusted Net Income-col. d 5. 08E Adjusted Net Income-Total 6. >>>> Adjusted Net Income-Total Underprint 7. 08F Qualifying distributions-col. a 8. 08G Qualifying distributions-col. b 9. 08H Qualifying distributions-col. c 10. 08I Qualifying distributions-col. d 11. 08J Qualifying distributions-Total 12. >>>> Qualifying distributions-Total Underprint 13. 09A Value of Assets-col. a 14. 09B Value of Assets-col. b 15. 09C Value of Assets-col. c 16. 09D Value of Assets-col. d 17. 09E Value of Assets-Total 18. >>>> Value of Assets-Total Underprint 19. 09F Qualifying Assets-col. a 20. 09G Qualifying Assets-col. b 21. 09H Qualifying Assets-col. c 22. 09I Qualifying Assets-col. d 23. 09J Qualifying Assets-Total 24. >>>> Qualifying Assets-Total Underprint 25. 10A Endowment Alternative Test-col. a 26. 10B Endowment Alternative Test-col. b 27. 10C Endowment Alternative Test-col. c 28. 10D Endowment Alternative Test-col. d 29. 10E Endowment Alternative Test-Total 30. >>>> Endowment Alternative Test-Total Underprint 31. 11A Total Support/Gross-col. a 32. 11B Total Support/Gross-col. b 33. 11C Total Support/Gross-col. c 34. 11D Total Support/Gross-col. d 35. 11E Total Support/Gross-Total 36. >>>> Total Support/Gross-Total Underprint 37. 11F Support from General Public-col. a 38. 11G Support from General Public-col. b 39. 11H Support from General Public-col. c 40. 11I Support from General Public-col. d 41. 11J Support from General Public-Total 42. >>>> Support from General Public-Total Underprint 43. 11K Gross Investment Income-col. a 44. 11L Gross Investment Income-col. b 45. 11M Gross Investment Income-col. c 46. 11N Gross Investment Income-col. d 47. 11O Gross Investment Income-Total 48. >>>> Gross Investment Income-Total Underprint SECTIONS 08, 09, 10, 11 NOT PRESENT Invalid Conditions: Field 08E differs from Field 08E computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Field 08J differs from Field 08J computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Field 09E differs from Field 09E computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Field 09J differs from Field 09J computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Field 10E differs from Field 10E computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Field 11E differs from Field 11E computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Field 11J differs from Field 11J computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Field 11O differs from Field 11O computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. If incorrect, enter underprint amount in appropriate Field.

# Error Code 999

3.12.12.67.33 (01-01-2026) Error Code 999 Error Code 999 displayed Field is: No. Field Explanation 1. 01TXP Tax Period Invalid Conditions: Error Code 999 will be generated for all returns that are in error status at the end of the processing year. Correction Procedures: Transmit the record. The system will re-validate the record and set validity and error codes based on the new year's program.

# Form 1120-POL - Sections and Fields

3.12.12.68 (01-01-2026) Form 1120-POL - Sections and Fields Form 1120-POL contains Section 01 through 18, 20 and 21. Tables with Field designations, maximum Field length, and Field titles are listed before each section.

# Section 01 - Field Descriptions

3.12.12.69 (01-01-2026) Section 01 - Field Descriptions Section 01 Fields are located in Form 1120-POL. Section 01 contains entity data, processing codes, dates and miscellaneous information. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. RMIT> Remittance Blue/Green Money 11 2. 01NC Name Control/Check Digit Underlined/Mail Label 4 3. >>>> Name Control Underprint Computer-generated Underprint 4 4. 01EIN Employer Identification Number Entity portion of Form 1120-POL 9 5. 01TXP Tax Period Header 6 6. >> Tax Period Underprint Computer-generated Underprint 2 7. 01RCD Received Date Received Date stamp 8 8. 01CCC Computer Condition Codes Dotted portion of Line 2 10 9. 01TXB Tax Period Beginning Top of Return Left of Field 01TXP 8 10. 01PCC Principal Campaign Committee Page 1 Check Box 1 11. 01CAF CAF Indicator Edit Sheet, Line 3 1 12. 01CRD Correspondence Received Date Edit sheet, Line 5 8 13. 01CBI Paid Preparer Checkbox Indicator Signature portion of the return 1 14. 01CBT Paid Preparer Phone Number Signature portion of the return 10 15. 01PSN Tax Preparer PTIN Signature portion of the return 9 16. 01PEN Tax Preparer EIN Signature portion of the return 9 17. 01RPC Return Processing Code Right margin next to line 1 on page 1 15 18. 01RDD> Return Due Date (Generated) Return Due Date (Generated) 8

# Field RMIT> - Remittance Amount

3.12.12.69.1 (01-01-2023) Field RMIT> - Remittance Amount Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

# Field 01NC - Name Control/Check Digit

3.12.12.69.2 (01-01-2026) Field 01NC - Name Control/Check Digit Field 01NC - is the Name Control Digit Field. Name Control: This Field is located in the Entity Section of the return. Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions. 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 the third and fourth positions is not present. Correction Procedures: Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) and (3) below. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. The name control will be the first four characters of the political organization or political committee. Specific political organization name control examples are: Friends of Jane Doe - Edit "JANE" . Committee to Elect John Smith - Edit "JOHN" . Citizens for John Doe - Edit "JOHN" .

# Field 01EIN - Employer Identification Number (EIN)

3.12.12.69.3 (01-01-2026) Field 01EIN - Employer Identification Number (EIN) Field 01EIN is the Employer Identification Number. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in the entity portion of Form 1120-POL. Invalid Conditions: This Field is invalid if: It is not numeric, It is fewer than nine characters, The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89, It is all "zeros" or all "9s" (nines). Correction Procedures: Check Field 01EIN with the return. Correct any coding or transcription errors. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number. If a correct number cannot be determined: Research using Command Code NAMEB or NAMEE for the correct number. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. If more than one number is found or if you are unable to determine a valid EIN, SSPND 320 If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return. Note: Do not send Letter 3875-C if: Fewer than three digits of the EIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format

# Field 01TXP - Tax Period

3.12.12.69.4 (01-01-2026) Field 01TXP - Tax Period Field 01TXP, Tax Period, is YYYYMM format. Invalid Conditions: This Field is invalid if: It is not numeric, Month is not 01-12, It is later than the Processing Date. Tax period is before 197512. Correction Procedures: Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors. If the Tax Period is later than the Processing Date, check to see if it is a "Final" return. For non-final returns, if the tax period is more than three months but fewer than one year from the current date, correspond for confirmation of the tax period. If tax period is fewer than four months, SSPND 480. Attach Form 4227 indicating "early filed" . If the return is a "Final" use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date. If the Tax Period is prior to 197601, SSPND 620. Attach Form 4227 stating "non-ADP" .

# Field 01RCD - Received Date

3.12.12.69.5 (01-01-2026) Field 01RCD - Received Date Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1. 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, prior to the ADP date of 197601. Correction Procedures: Compare Field 01RCD with the Date Stamp on page 1. Correct any coding or transcription errors. If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date. If the Received Date stamp is "invalid" (i.e., 20110315 in lieu of 20120315), correct accordingly. Determine the received date in the following priority 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 whether the document was properly addressed. If the document is properly addressed but the IRS misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used. Service Center Automated Mail Processing System (SCAMPS) digital date The Field Examiner's signature date The signature date The Julian Date in the DLN, minus 10 days Note: Use signature date only if the signature date is within the current processing year. Caution: The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

# Field 01CCC - Computer Condition Codes

3.12.12.69.6 (01-01-2026) Field 01CCC - Computer Condition Codes Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, the dotted portion on Line 2. See Exhibit 3.12.12-8 for a description of the codes and their uses. Invalid Conditions: This Field is invalid if: The entry is other than blank, "A" , "D" , "F" , "G" , "J" ," M" , "O" , "Q" , "R" , "W" , "X" , "Y" , "3" , "7" or "8" . CCCs "F" and "Y" are both present, CCC "7" is present with both CCCs "D" and "R" . Correction Procedures: Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-8 to determine which codes are necessary. CCC "F" and "Y" are both present: If the return shows "Final" , delete the "Y" code. Note: If the return is for a Change of Accounting Period, DO NOT delete CCC "Y" . If the return is not a Final, delete CCC "F" . If the return is not a final or short period, delete CCC "F" and "Y" . If CCC "7" , "D" and "R" are all present, determine the correct CCC: If CCC "7" is correct, delete the "R" and "D" . If CCC "7" is not correct, delete CCC "7" . If 01CCC "J" is present and Form 965 or Form 965-B is not attached to the return, remove CCC "J" . IF CCC "Q" is present and the return was not filed to claim the Telephone Excise Tax refund only, delete CCC "Q" . CCC "Q" is used to identify a return filed to claim the refund only. It's used for statistical purposes. Note: If Unpostables sends a return to ERS/Rejects requesting that CCC "Q" be deleted, remove CCC "Q" .

# Field 01TXB - Tax Period Beginning Date

3.12.12.69.7 (01-01-2026) Field 01TXB - Tax Period Beginning Date Field 01TXB is the Tax Period Beginning Date. Field 01TXB is transcribed from the Top of Return Left of Field 01TXP. Invalid Conditions: Field 01TXB must be in YYYY/MM/DD format. Correction Procedures: Correct all transcription errors. If Tax Period Beginning Date is January 1, 2016 or later, return due date is 4 1/2 months after end of tax period. If Tax Period Beginning date is December 31, 2015 or prior, return due date is 3 1/2 months after the end of tax period.

# Field 01PCC - Principal Campaign Committee

3.12.12.69.8 (01-01-2026) Field 01PCC - Principal Campaign Committee Field 01PCC is the Principal Campaign Committee, is 1 character. It is edited from the right of the Candidates for U.S. Congress Only Box. Invalid Conditions: This Field is invalid if not a 1, 2, or 3. Correction Procedures: Refer to page 1 to correct any coding or transcription errors. If the taxpayer has checked the first box under Candidate for US Congress Only, Field 01PCC will be "1" . If the filer has checked the second box, Field 01PCC will be "2" and if neither box is checked, Field 01PCC will be "3" . If a 1 or 2 is present the tax is computed using the corporate tax rate, see Exhibit 3.12.12-15 If a 2 is present and a Signed Statement of Designation is not attached, correspond for the missing statement. If 3 the tax is computed using the Form 1120-POL rate of 35% for 199312 and subsequent.

# Field 01CAF - CAF Indicator

3.12.12.69.9 (01-01-2026) Field 01CAF - CAF Indicator Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.

# Field 01CRD - Correspondence Received Date

3.12.12.69.10 (01-01-2026) Field 01CRD - Correspondence Received Date Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a reply was received. Invalid Conditions: This Field is invalid if: It is not numeric or blank, It is not in YYYYMMDD format, It is not in valid century, year, month, day range. Correction Procedures: Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct date.

# Field 01PSN - Tax Preparer PTIN

3.12.12.69.11 (01-01-2026) Field 01PSN - Tax Preparer PTIN Field 01PSN, Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return. The entries are any combination of numerics except all zeros or all 9s or all. The first character may be a P. Invalid Conditions: Field 01PSN is invalid if the first position is other than numeric or "P" . Field 01PSN is invalid if the Field is all "zeros" or all "9s" (nines) or first position is "P" and remaining positions are all "zeros" or all "9s" (nines). Field 01PSN is invalid if other than the first position is not numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01PEN - Tax Preparer EIN

3.12.12.69.12 (01-01-2026) Field 01PEN - Tax Preparer EIN Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return. The entries are any combination of numerics except all zeros or all 9s. Invalid Conditions: Field 01PEN is invalid if the Field is all "zeros" or all "9s" (nines). Field 01PEN is invalid if it is not all numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field

# Field 01CBI - Paid Preparer Checkbox Indicator

3.12.12.69.13 (01-01-2026) Field 01CBI - Paid Preparer Checkbox Indicator Field 01CBI, Paid Preparer Checkbox Indicator, is edited from the signature portion of the return. Valid entries are: Blank - if the neither the "Yes" or "No" box is checked. Code 1 - if the "Yes" box is checked. Invalid Conditions: Field 01CBI is invalid if other then "1" or blank. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01CBT - Paid Preparer Phone Number

3.12.12.69.14 (01-01-2026) Field 01CBT - Paid Preparer Phone Number Field 01CBT, Paid Preparer Phone Number, is transcribed from the preparer phone number in the signature portion of the return. Valid entries are a combination of any alpha or numerics. Invalid Conditions: Field 01CBT is invalid if the Field is not alpha or numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01RPC - Return Processing Code

3.12.12.69.15 (01-01-2026) Field 01RPC - Return Processing Code The RPC is edited in the right margin of page 1 near line 1. It's valid if "E" , "F" , "2" , "3" , "4" , "7" or "8" . Valid entries are a combination of any alpha or numerics. Invalid Conditions: Field 01RPC is invalid if not one of the characters shown above. Correction Procedures: Look for a transcription error. Field 01RPC is valid for tax periods ending December 31, 2018 and subsequent. Try to correct it from the return. if the RPC code was entered in error Delete the code.

# Section 02 - Data Address Fields

3.12.12.70 (01-01-2026) Section 02 - Data Address Fields Section 02 contains address changes and the in-care-of Name Line. No. If Then 1. the INOLES address is the same as the address on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the Address only. 2. the INOLES address is different from the address on the return, research ENMOD for a pending address change, TC 014. 3. a pending address change is found on ENMOD, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the Address only. 4. no pending address is found on ENMOD, SSPND 320 to Entity Control for address change.

# Section 02 - Field Descriptions

3.12.12.70.1 (01-01-2026) Section 02 - Field Descriptions Section 04 Fields are located in Form 1120-POL Entity Section. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Max Length 1. 02CON Care of Name 35 2. 02FAD Foreign Address 35 3. 02ADD Street Address 35 4. 02CTY City 22 5. 02ST State 2 6. 02ZIP ZIP Code 12

# Field 02CON - In Care of Name Line

3.12.12.70.2 (01-01-2026) Field 02CON - In Care of Name Line Field 02CON, In Care of Name Line, is located in the Entity Section of the return. Field 02CON has 35 positions and the valid characters are alpha, numeric, & (ampersand), - (dash), / (slash) or % (percent). Note: The first character of the "in-care-of" name must be alpha or numeric. Invalid Conditions: This Field is invalid if any of the following conditions exist: The first position is a "%" sign and the second position is not blank, The first position is blank, The first character of the "in-care-of" name is not alpha or numeric, There are two consecutive blanks between significant characters. Correction Procedures: Check for transcription errors and correct as needed. No. If Then 1. a "%" is in the first position, Verify there is a blank in the second position. If not blank, enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 2. a blank is in the first position, Enter a "%" followed by blank. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 3. the first character of the "in-care-of" name is not alpha or numeric, Verify "in-care-of" name on return. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 4. two consecutive blanks present between significant characters, Delete any unnecessary blanks in Field 02CON.

# Field 02FAD - Foreign Address

3.12.12.70.3 (01-01-2026) Field 02FAD - Foreign Address Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded short length returns. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany. Invalid Conditions: This Field is invalid if any of the following conditions exist: The Field contains other than alpha, numeric or special characters, The first position is blank, Any character follows two consecutive blanks, There are more than 35 characters present for this Field on the return. 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. Correction Procedures: Correct all coding and transcription errors. No. If Then 1. Field 02FAD is present, GETSEC 02 Ensure Field 02CTY contains a foreign country code and Field 02ST contains a"." (period) or "space" 2. a foreign address is not present on the return, SSPND 610 Renumber return to domestic. If Form 8822 is attached to the return, compare the name and address information on the Form 8822 to the return. No. If Then 1. the information is the same, take no action and continue processing. 2. the information is different, Detach Form 8822. Route to Entity Control on Form 4227 or follow local procedures. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822." Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.

# Field 02ADD - Street Address

3.12.12.70.4 (01-01-2026) Field 02ADD - Street Address Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on preaddressed labels when a change has been indicated. Invalid Conditions: This Field is invalid if any of the following conditions exist: The street address is present and the first position is blank, Any character not alphabetic, numeric, blank, "-" (hyphen), or "/" (slash) is present, There are two consecutive blanks followed by valid characters, The first position is not alphabetic or numeric. Correction Procedures: Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If the Field cannot be perfected, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

# Field 02CTY - City

3.12.12.70.5 (01-01-2026) Field 02CTY - City Field 02CTY, is located in the entity section of the return. Major City Code: Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters. The Major City Code represents both the city and state. ISRP will enter the Major City Code as appropriate. It is transcribed with no intervening blanks and no other characters in the City or State Fields. Invalid Conditions: This Field is invalid if: Any character not alphabetic or blank is present, City is present and the first position is blank, City is present and the second and third positions are blank, Any characters follow the first two adjoining blanks, An invalid Major City Code is present, Fewer than three characters are present unless a valid Major City Code is present. Note: Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes. Correction Procedures: Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If unable to correct, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

# Field 02ST - State

3.12.12.70.6 (01-01-2026) Field 02ST - State Field 02ST, is located in the entity section of the return. Invalid Conditions: This Field is invalid if it is not contained in the State Code Table in Document 7475. Correction Procedures: Check the Field on the screen against the entry on the return and attachments. Correct any coding or transcription errors. If unable to perfect, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

# Field 02ZIP - ZIP Code

3.12.12.70.7 (01-01-2026) Field 02ZIP - ZIP Code Field 02ZIP, is located in the entity section of the return. Invalid Conditions: This Field is invalid if: Blank, The fourth and fifth position are 00. Correction Procedures: Check the Field on the screen against the entry on the return. Correct any coding or transcription errors. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

# Section 03 - Field Descriptions

3.12.12.71 (01-01-2026) Section 03 - Field Descriptions Section 03 Fields are located in Form 1120-POL Edit Sheet. Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. 03MIC Missing Schedule Code Edit Sheet, Line 8 2 2. 03PIC Penalty and Interest Code Edit Sheet, Line 6 1 3. 03ADC Audit Codes Edit Sheet, Line 2 3 4. 03EO EOMF Codes Right top margin of Form 1120-POL next to year 1

# Field 03MIC - Missing Schedule Code

3.12.12.71.1 (01-01-2026) Field 03MIC - Missing Schedule Code Field 03MIC, Missing Schedule code, is located on Line 8 of the Edit Sheet. Valid Missing Schedule Codes are: Code 29 - Form 1118, Computation of Foreign Tax Credit-Corporations Code 32 - Schedule D, Capital Gains and Losses Code 33 - Form 4255, Recapture of Investment Credit Code 35 - Form 4797, Sale of Business Property Code 37 - Form 5735, Computation of Possessions Corporation Tax Credit Under Section 936 Code 39 - Form 6478, Credit for Alcohol Used as Fuel Code 40 - Form 6765, Credit for Increasing Research Activities Code 43 - Form 3800, General Business Credit Code 44 - Form 8586, Low Income Housing Code 45 - Form 8611, Recapture of Low-Income Housing Credit Code 46 - Form 8801, Credit for Prior Year Minimum Tax Code 47 - Form 8826, Disabled Access Credit Code 48 - Form 8830, Enhanced Oil Recovery Credit Code 49 - Form 8843, Qualified electric Vehicle Credit Code 50 - Form 8835, Renewable Electricity and Refined Coal Production Credit Code 52 - Form 8846, Credit for Employer Social Security Taxes paid on Certain Employee Cash Tips Code 53 - Form 8847, Credit for Contributions to Certain Community Development Corporations Code 57 - Form 8874, New Markets Credit Code 58 - Form 8881, Credit for Small Employer Pension Plan Code 59 - Form 8882, Credit for Employer Provided Child Care If Field 03MIC is invalid, correct any coding or transcription errors.

# Field 03PIC - Penalty and Interest Code

3.12.12.71.2 (01-01-2026) Field 03PIC - Penalty and Interest Code Field 03PIC, Penalty and Interest Code, is located on Line 6 of the Edit Sheet. Precomputed Penalty and Interest Code is edited on Line 6 of the Edit Sheet when the return indicates an amount for precomputed penalty and interest and the return is received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Valid codes are blank or "1" . Invalid Conditions: Field 03PIC is invalid of other then blank or "1" . Correction Procedures: Correct any coding or transcription errors. If Field 03PIC is other than "1" , delete the entry.

# Field 03ADC - Audit Code

3.12.12.71.3 (01-01-2026) Field 03ADC - Audit Code Field 03ADC, Audit Code, is located on Line 2 of the edit sheet. Valid codes are blank and "2" . Invalid Conditions: This Field displays as invalid if other than blank or "2" . Correction Procedures: Correct any coding or transcription errors. If Field 03ADC is present and other than "2" , delete the Field. Enter Audit Code "2" if any of the following apply: The "Additional Information" , "Yes" box is checked for Question 2 of page 1. Form 1118, Foreign Tax Credit, is attached and Schedule J, Line 6a, Form 1118 is more than $25,000. Form 926, Return by a Transferrer of Property to a Foreign Corporation, is attached. Form 8621, Return by a Shareholder of a Passive Foreign Investment Company, was attached, and Part IV lines 10a through 11 have an entry of $500,000 or more. If original Form 8621 is attached, detach and route to PSPC Form 8873, Extraterritorial Income Exclusion, is attached, An indication that a section 936 credit is being claimed (e.g. presence of Form 5735, American Samoa Economic Development Credit). Note: The return is unprocessable when section 936 credit is claimed. SSPND 420. Rejects will cancel DLN and transship return to PSPC.

# Field 03EO - EOMF Codes

3.12.12.71.4 (01-01-2026) Field 03EO - EOMF Codes Field 03EO, EOMF Codes, is located in the right top margin of the return. Valid codes are blank and "1" . If the Section 501(c) box at the top of the Form 1120-POL is checked, a "1" is edited in the margin to the right of the box. Invalid Conditions: Field 03EO is invalid if other than blank or "1" . Correction Procedures: Correct and coding or transcription errors. If the Section 501(c) box at the top of the Form 8621 is checked, enter a "1" in Field 03EO. If Field 03EO is other than "1" , delete the Field.

# Section 04 - Field Descriptions

3.12.12.72 (01-01-2026) Section 04 - Field Descriptions Section 04 Fields are located in Form 1120-POL. All Fields are dollars only except Field 0408 and are located in the Income portion of the return. All Fields may be positive or negative except Field 0405 which is positive only. Listed below are the Fields contained in Section 04 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. 0401 Dividends Income Line 1 10 2. 0402 Taxable Interest Income Line 2 10 3. 0403 Gross Rents Income Line 3 10 4. 0404 Gross Royalties Income Line 4 10 5. 0405 Net Capital Gains (Schedule D) Income Line 5 10 6. 0406 Net Gains/Losses (Form 4797) Income Line 6 10 7. 0407 Other Income Line 7 15 8. 0408 Total Income Line 8 15 9. >>>> Total Income Computer Computer-generated 15 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 05 - Field Descriptions

3.12.12.73 (01-01-2026) Section 05 - Field Descriptions Section 05 Fields are located in Form 1120-POL. All Fields are dollars only except Field 0516 and are located in the Deductions portion of the return All Fields may be positive or negative except Field 0518 which is positive only. Listed below are the Fields contained in Section 05 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. 0509 Salaries and Wages Line 9 10 2. 0510 Repairs and Maintenance Line 10 10 3. 0511 Rents Line 11 10 4. 0512 Taxes and Licenses Line 12 10 5. 0513 Interest Line 13 10 6. 0514 Depreciation (Form 4562) Line 14 10 7. 0515 Other Line 15 10 8. 0516 Total Deductions Line 16 15 9. >>>> Total Deductions Underprint Computer-generated 15 10. 0518 Specific Deduction Line 18 3 11. 0519> Taxable Income (Generated) Line 19 15 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors. Field 0518, Specific Deduction, is invalid if it is not $100 or "0" (zero). If the taxpayer has entered an amount not equal to $100, change the amount to $100.

# Section 06 - Field Descriptions

3.12.12.74 (01-01-2026) Section 06 - Field Descriptions All Fields are dollars and cents. All Fields are positive only except Field 06B/R which may be positive or negative. Listed below are the Fields contained in Section 06 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. 0620> Gross Income Tax (Generated) Computer-generated 13 2. 0621A Foreign tax credit Line 21a 13 3. 0621B Other credits Line 21b 13 4. 0621C General business credit Line 21c 13 5. 0621D Total tax credits Line 21d 13 6. 0622 Total Tax Line 22 13 7. 0622Q Total Overpayment and Estimated Tax Credits Line 22 dotted line 13 8. >>>> Total Gross Tax Underprint Computer-generated Underprint 13 9. 0623A Tax deposited with Form 7004 Line 23a 11 10. 0623B Credit from tax paid on undistributed capital gains Line 23b 11 11. 0623C Credit for Federal Tax on Fuels Line 23c 15 12. 0623D Elective Payment Election Amount Line 23d 15 13. 06EPV EPE-Verified-AMT Line 23e 15 14. 06B/R Balance Due/Overpayment Line 24/25 12 15. >>>> Balance Due/Overpayment underprint Computer-generated Underprint 12 16. >>>> Statutory Credited Underprint Computer-generated Underprint 13 17. 06MCT Manually Corrected Tax ERS input only 13 18. 06RC> Refundable Credits (Generated) Line 23d 13 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 15 - Field Descriptions

3.12.12.75 (01-01-2026) Section 15 - Field Descriptions Section 15 contains information from Form 4136, Credit for Federal Tax Paid on Fuels. These Fields are positive and dollars only. Form 4136 is transcribed using the credit amount (amount of claim) and corresponding Credit Reference Number (CRN) until all amounts and CRNs are entered. The first 12 credit amounts and CRNs will display in Section 15. Listed below are the Fields contained in Section 15 showing the Field designator and title: No. Field Field Title 1. 15TG> Total Gas Tax Credit (Generated) 2. 15A01 Amount of Claim 1 3. 15C01 CRN 1 4. 15A02 Amount of Claim 2 5. 15C02 CRN 2 6. 15A03 Amount of Claim 3 7. 15C03 CRN 3 8. 15A04 Amount of Claim 4 9. 15C04 CRN 4 10. 15A05 Amount of Claim 5 11. 15C05 CRN 5 12. 15A06 Amount of Claim 6 13. 15C06 CRN 6 14. 15A07 Amount of Claim 7 15. 15C07 CRN 7 16. 15A08 Amount of Claim 8 17. 15C08 CRN 8 18. 15A09 Amount of Claim 9 19. 15C09 CRN 9 20. 15A10 Amount of Claim 10 21. 15C10 CRN 10 22. 15A11 Amount of Claim 11 23. 15C11 CRN 11 24. 15A12 Amount of Claim 12 25. 15C12 CRN 12 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors. This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment). Correspond if Form 4136 is NOT attached or If no reply, delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation. For more information on TPNC Literals see TPNC 90 Literals No. Code Explanation 1. 90 Used when a return contains an error and none of the codes above apply.

# Section 16 - Field Descriptions

3.12.12.76 (01-01-2026) Section 16 - Field Descriptions Sections 16 contains information from Form 4136, Credit for Federal Tax Paid on Fuels. These Fields are positive only, dollars and cents. Listed below are the Fields contained in Section 16 showing the Field designator and title: No. Field Field Title 1. 16A01 Amount of Claim 13 2. 16C01 CRN 13 3. 16A02 Amount of Claim 14 4. 16C02 CRN 14 5. 16A03 Amount of Claim 15 6. 16C03 CRN 15 7. 16A04 Amount of Claim 16 8. 16C04 CRN 16 9. 16A05 Amount of Claim 17 10. 16C05 CRN 17 11. 16A06 Amount of Claim 18 12. 16C06 CRN 18 13. 16A07 Amount of Claim 19 14. 16C07 CRN 19 15. 16A08 Amount of Claim 20 16. 16C08 CRN 20 17. 16A09 Amount of Claim 21 18. 16C09 CRN 21 19. 16A10 Amount of Claim 22 20. 16C10 CRN 22 21. 16A11 Amount of Claim 23 22. 16C11 CRN 23 23. 16A12 Amount of Claim 24 24. 16C12 CRN 24 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors. This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment). Correspond if Form 4136 is not attached. If no reply, delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation. For more information on TPNC Literals see TPNC 90 Literals No. Code Explanation 1. 90 Used when a return contains an error and none of the codes above apply.

# Section 17 - Field Descriptions

3.12.12.77 (01-01-2026) Section 17 - Field Descriptions Section 17 contains information from Form 4136, Credit for Federal Tax Paid on Fuels. These Fields are positive only, dollars and cents. Listed below are the Fields contained in Section 17 showing the Field designator and title: No. Field Field Title 1. 17A01 Amount of Claim 25 2. 17C01 CRN 25 3. 17A02 Amount of Claim 26 4. 17C02 CRN 26 5. 17A03 Amount of Claim 27 6. 17C03 CRN 27 7. 17A04 Amount of Claim 28 8. 17C04 CRN 28 9. 17A05 Amount of Claim 29 10. 17C05 CRN 29 11. 17A06 Amount of Claim 30 12. 17C06 CRN 30 13. 17A07 Amount of Claim 31 14. 17C07 CRN 31 15. 17A08 Amount of Claim 32 16. 17C08 CRN 32 17. 17A09 Amount of Claim 33 18. 17C09 CRN 33 19. 17A10 Amount of Claim 34 20. 17C10 CRN 34 21. 17A11 Amount of Claim 35 22. 17C11 CRN 35 23. 17A12 Amount of Claim 36 24. 17C12 CRN 36 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors. This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment). Correspond if Form 4136 is not attached. If no reply, delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation. For more information on TPNC Literals see TPNC 90 Literals No. Code Explanation 1. 90 Used when a return contains an error and none of the codes above apply.

# Section 18 - Field Descriptions

3.12.12.78 (01-01-2026) Section 18 - Field Descriptions Section 18 contains information from Form 4136, Credit for Federal Tax Paid on Fuels. These Fields are positive only, dollars and cents. Listed below are the Fields contained in Section 18 showing the Field designator and title: No. Field Field Title 1. 18A01 Amount of Claim 37 2. 18C01 CRN 37 3. 18A02 Amount of Claim 38 4. 18C02 CRN 38 5. 18A03 Amount of Claim 39 6. 18C03 CRN 39 7. 18A04 Amount of Claim 40 8. 18C04 CRN 40 9. 18A05 Amount of Claim 41 10. 18C05 CRN 41 11. 18A06 Amount of Claim 42 12. 18C06 CRN 42 13. 18A07 Amount of Claim 43 14. 18C07 CRN 43 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors. This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment). Correspond if Form 4136 is not attached. If no reply, delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation. For more information on TPNC Literals see TPNC 90 Literals No. Code Explanation 1. 90 Used when a return contains an error and none of the codes above apply.

# Section 19 - Field Descriptions

3.12.12.79 (01-01-2026) Section 19 - Field Descriptions Section 19 Fields are located in Form 8978, Partner's Additional Reporting Year Tax, Parts I-III. All Fields are numeric and positive. Fields are valid if numeric, "blank" or "0" (zero). These Fields are located on Form 8978. No. Field Field Title Location Max Length 1. 1914 Total increase/decrease to reporting year tax Part I, Line 14 15 2. 1916 Total Penalties Part II, Line 16 15 3. 1918 Total Interest Part III, Line 18 15 Correction Procedures: Correct any coding or transcription errors.

# Section 23 - Field Descriptions

3.12.12.80 (01-01-2026) Section 23 - Field Descriptions Section 23 Fields are located in Form 3800, General Business Credit, Part III. All Fields are numeric and positive. Fields are valid if numeric, "blank" or "0" (zero). These fields are located on the Form 3800. No. Field Field Title Location Max Length 1. 231BB Form 7207 Line 1b, Col. (b) 12 2. 231BF Form 7207 Credit Transfer Election Amount Line 1b, Col. (f) 15 3. 231BG Form 7207 Credit Allowed After Passive Activity Limit Line 1b, Col. (g) 15 4. 231BH Form 7207 Gross Elective Payment Election Amount Line 1b, Col. (h) 15 5. 231BJ Form 7207 Net Elective Payment Election Amount Line Line 1b, Col. (j) 15 6. 231DB Form 3468, Investment Credit, Registration Number Line 1d, Col. (b) 12 7. 231DF Form 3468 Credit Transfer Election Amount Line 1d, Col. (f) 15 8. 231DG Form 3468 Credit Allowed After Passive Activity Limit Line 1d, Col. (g) 15 9. 231DH Form 3468 Gross Elective Payment Election Line 1d, Col. (h) 15 10. 231DJ Form 3468 Net Elective Payment Election Credit Amount Line 1d, Col. (j) 15 11. 231FB Form 8835, Part II Registration Number Line 1f, Col. (b) 12 12. 231FF Form 8835 Credit Transfer Election Amount Line 1f, Col. (f) 15 13. 231FG Form 8835 Credit Allowed After Passive Activity Limit Line 1f, Col. (g) 15 14. 231GB Form 7210, Clean Hydrogen Production Credit, Registration Number Line 1g, Col. (b) 12 15. 231GF Form 7210 Credit Transfer Election Amount Line 1g, Col. (f) 15 16. 231GG Form 7210 Credit Allowed After Passive Activity Limit Line 1g, Col. (g) 15 17. 231GH Form 7210 Gross Elective Payment Election Line 1g, Col. (h) 15 18. 231GJ Form 7210 Net Elective Payment Election Credit Amount Line 1g, Col. (j) 15 Correction Procedures: Correct any coding or transcription errors.

# Section 24 - Field Descriptions

3.12.12.81 (01-01-2026) Section 24 - Field Descriptions Section 24 Fields are located in Form 3800, Part III. All Fields are numeric and positive. Fields are valid if numeric, "blank" or "0" (zero). No. Field Field Title Location Max Length 1. 241OB Form 3468, Part IV Registration Number Line 1o, Col. (b) 12 2. 241OF FILLER-SECT24-G Line 1o, Col. (f) 3. 241OG Form 3468, Part IV, Credit Allowed After Passive Activity Limit Line 1o, Col. (g) 15 4. 241OH Form 3468, PT IV Gross Elective Payment Election Line 1o, Col. (h) 15 5. 241OJ Form 3468, Part IV Net Elective Payment Election Credit Amount Line 1o, Col. (j) 15 6. 241QB Form 7218, Elective payment registration number Line 1q, Col. (b) 12 7. 241QF Form 7218 Credit Transfer Election Amount Line 1q, Col. (f) 15 8. 241QG Form 3468 Credit Allowed After Passive Activity Limit Line 1q, Col. (g) 15 9. 241QH Form 3468 Gross Elective Payment Election Line 1q, Col. (h) 15 10. 241QJ Form 3468 Net Elective Payment Election Credit Amount Line 1q, Col. (j) 15 11. 241SB Form 8911, Registration Number Line 1s, Col. (b) 12 12. 241SF Form 8911 Credit Transfer Election Amount Line 1s, Col. (f) 15 13. 241SG Form 8911 Credit Allowed After Passive Activity Limit Line 1s, Col. (g) 15 14. 241SH Form 8911 Gross Elective Payment Election Line 1s, Col. (h) 15 15. 241SJ Form 8911 Net Elective Payment Election Credit Amount Line 1s, Col. (j) 15 16. 241UB Form 7213, Nuclear Power Production Credit, Part II Registration Number Line 1u, Col. (b) 12 17. 241UF Form 7213 Credit Transfer Election Amount Line 1u, Col. (f) 15 18. 241UG Form 7213 Credit Allowed After Passive Activity Limit Line 1u, Col (g) 15 19. 241UH Form 7213 Gross Elective Payment Election Line 1u, Col. (h) 15 20. 241UJ Form 7213 Net Elective Payment Election Credit Amount Line 1u, Col. (j) 15 21. 241VB Form 3468, Part V Registration Number Line 1v, Col. (b) 12 22. 241VF Form 3468, Part V Credit Transfer Election Amount Line 1v, Col. (f) 15 23. 241VG Form 3468, Part V Credit Allowed After Passive Activity Limit Line 1v, Col. (g) 15 24. 241VH Form 3468, Part V Gross Elective Payment Election Line 1v, Col. (h) 15 25. 241VJ Form 3468, Part V Net Elective Payment Election Credit Amount Line 1v, Col. (j) 15 26. 241XB Form 8933, Carbon Oxide Sequestration Credit, Registration Number Line 1x, Col. (b) 12 27. 241XF Form 8933 Credit Transfer Election Amount Line 1x, Col. (f) 15 28. 241XG Form 8933 Credit Allowed After Passive Activity Limit Line 1x, Col. (g) 15 29. 241XH Form 8933 Gross Elective Payment Election Line 1x Col. (h) 15 30. 241XJ Form 8933 Net Elective Payment Election Credit Amount Line 1x Col. (j) 15 Correction Procedures: Correct any coding or transcription errors.

# Section 25 - Field Descriptions

3.12.12.82 (01-01-2026) Section 25 - Field Descriptions Section 25 Fields are located in Form 3800, Part III. All Fields are numeric and positive. No. Field Field Title Location Max Length 1. 25AAB Form 8936, Clean Vehicle Credit, Part V Registration Number Line 1aa, Col. (b). 12 2. 25AAG Form 8936, Part V Credit Allowed After Passive Activity Limit Line 1aa, Col. (g) 15 3. 25AAH Form 8936, Part V Gross Elective Payment Election Line 1aa, Col. (h) 15 4. 25AAJ Form 8936, Part V Net Elective Payment Election Credit Amount Line 1aa, Col (j) 15 5. 25GGB Form 7211, Clean Electricity Production Credit, Registration Number Line 1gg, Col. (b). 12 6. 25GGF Form 7211, Credit Transfer Election Amount Line 1gg, Col. (f) 15 7. 25GGG Form 7211, Credit Allowed After Passive Activity Limit Line 1gg, Col. (g). 15 8. 25GGH Form 7211, Gross Elective Payment Election Line 1gg, Col. (h). 15 9. 25GGJ Form 7211, Gross Elective Payment Election Line 1gg, Col. (j) 15 10. 254AB Form 3468, Part VI Registration Number Line 4a, Col. (b) 12 11. 254AF Form 3468, Part VI Credit Transfer Election Amount Line 4a, Col. (f) 15 12. 254AG Form 3468, Part VI Credit Allowed After Passive Activity Limit Line 4a, Col. (g) 15 13. 254AH Form 3468, PT VI Gross Elective Payment Election Line 4a, Col. (h) 15 14. 254AJ Form 3468, PT VI Net Elective Payment Election Credit Amount Line 4a, Col. (j) 15 15. 254EB Form 8835, Renewable Electricity Production Credit, Part II Registration Number Line 4e, Col. (b) 12 16. 254EF Form 8835, Part II Credit Transfer Election Amount Line 4e, Col. (f) 15 17. 254EG Form 8835, Part II Credit Allowed After Passive Activity Limit Line 4e, Col. (g) 15 18. 254EH Form 8835, PT II Gross Elective Payment Election Line 4e, Col. (h) 15 19. 254EJ Form 8835, PT II Net Elective Payment Election Credit Amount Part III, Line 4e, Col. (j) 15 20. 25IND DATA-PRESENT-SECT-5-IND Form 3800,(edited bottom right margin of Page 4). 1 Invalid Conditions: Fields are valid if numeric, "blank" or "0" (zero). Correction Procedures: Correct any coding or transcription errors.

# Section 31 - Field Descriptions

3.12.12.83 (01-01-2026) Section 31 - Field Descriptions Section 31 Fields are located in Form 8936, Schedule A. All Fields are numeric and positive. Fields are valid if numeric, "blank" or "0" (zero). No. Field Field Title Location Max Length 1. 311VI Vehicle Identification Number (VIN) First Schedule A, Part I, Line 2 17 2. 311DT Placed in service date First Schedule A, Part I, Line 3 8 3. 31109 Tentative credit amount First Schedule A, Part II, Line 9 15 4. 31111 Credit amount for business use of new clean vehicle Part II, Line 11 15 5. 31117 Smaller of Line 15 or Line 16 First Schedule A, Part IV, Line 17 15 6. 31126 Smaller of Line 24 or Line 25 First Schedule A, Part V, Line 26 15 7. 312VI Vehicle Identification Number (VIN) Second Schedule A, Part I, Line 2 17 8. 312DT Placed in service date Second Schedule A, Part I, Line 3 8 9. 31209 Tentative credit amount Second Schedule A, Part I, Line 9 15 10. 31211 Credit amount for business use of new clean vehicle Part II, Line 11 15 11. 31217 Smaller of Line 15 or Line 16 Second Schedule A, Part IV, Line 17 15 12. 31226 Smaller of Line 24 or Line 25 Second Schedule A, Part V, Line 26 15 Correction Procedures: Correct any coding or transcription errors.

# Section 60 - Field Descriptions

3.12.12.84 (01-01-2026) Section 60 - Field Descriptions Section 60 Fields are located in Form 8050. Listed below are the Fields contained in Section 60 showing the Field Designators, title, location on return, and maximum length: No. Field Field Title Location Max Length 1. 60RTN Routing Transit Number Line 1 9 2. 60TDA Type of Depositor Account Indicator Line 3 1 3. 60DAN Deposit Account Number Line 2 17 Invalid Conditions: Valid for Tax Period 202501 and later. Field 60RTN must be numeric. Field 60TDA must be 1 alpha position. Field 60DAN must be numeric. C = Checking account. S = Saving account. Correction Procedures: Refer to Form 8050 to verify the entry. Correct any coding or transcription errors. Routing number present but the Account number is NOT present. Delete Section. Routing number NOT present but the Account number is present. Delete Section. Routing and/or Account number altered OR one or both numbers have been lined through by another area. Delete Section.

# Form 1120-POL - Math/Consistency Errors Priority IV

3.12.12.85 (01-01-2026) Form 1120-POL - Math/Consistency Errors Priority IV A priority IV error will display whenever the contents of one Field is inconsistent with another Field, or when the math computation is incorrect. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order. The screen display will show the error code assigned and all Fields needed to make the necessary correction. The Field labeled CL will be displayed for the entry of a Clear Field, on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected, and all IRM procedures must be applied BEFORE entering a "C" in this Field. All errors must be resolved by either: Correcting the error or, Entering a Clear Field or, Entering a TPNC. See Exhibit 3.12.12-12 for a list of valid codes for Form 1120-POL, or Suspending the document (SSPND) with the appropriate Action Code (AC).

# Error Code 010

3.12.12.85.1 (01-01-2026) Error Code 010 Error Code 010 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01CAF CAF Code 3. 01CBI Paid Preparer Checkbox Indicator 4. 01PSN Tax Preparer PTIN 5. 01PEN Tax Preparer EIN 6. 01PTN Preparer Phone Number 7. 01CBT Paid Preparer Phone Number 8. 02CON In Care of Name 9. 02FAD Foreign Address 10. S02DP Section 02 11. S03DP Section 03 12. S04DP Section 04 13. S05DP Section 05 14. S06DP Section 06 15. S15DP Section 15 16. S16DP Section 16 17. S17DP Section 17 18. S18DP Section 18 19. S19DP Section 19 20. S20DP Section 20 21. S23DP Section 23 22. S24DP Section 24 23. S25DP Section 25 24. S31DP Section 31 25. S35DP Section 35 ANY SECTION OTHER THAN 01 IS PRESENT Invalid Conditions: Error Code 010 will generate when CCC "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC, 01CRD and 01RCD are present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information. Determine if CCC "G" was input correctly: Note: See IRM 3.12.38.1.2 for additional instructions for determining an amended return. No. If Then 1. CCC "G" was entered correctly, DLSEC to delete all sections except Section 01. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary. 2. CCC "G" was entered incorrectly, Enter all necessary data. Ensure that Section 01 Fields are correct. Delete the G in Field 01CCC.

# Error Code 122

3.12.12.85.2 (01-01-2026) Error Code 122 Error Code 122 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 15TG> Total Fuel Credit Generated 3. 15A01 Amount of Claim 1 4. 15C01 CRN 1 5. 15A02 Amount of Claim 2 6. 15C02 CRN 2 7. 15A03 Amount of Claim 3 8. 15C03 CRN 3 9. 15A04 Amount of Claim 4 10. 15C04 CRN 4 11. 15A05 Amount of Claim 5 12. 15C05 CRN 5 13. 15A06 Amount of Claim 6 14. 15C06 CRN 6 15. 15A07 Amount of Claim 7 16. 15C07 CRN 7 17. 15A08 Amount of Claim 8 18. 15C08 CRN 8 19. 15A09 Amount of Claim 9 20. 15C09 CRN 9 21. 15A10 Amount of Claim 10 22. 15C10 CRN 10 23. 15A11 Amount of Claim 11 24. 15C11 CRN 11 25. 15A12 Amount of Claim 12 26. 15C12 CRN 12 27. 16A01 Amount of Claim 13 28. 16C01 CRN 13 29. 16A02 Amount of Claim 14 30. 16C02 CRN 14 31. 16A03 Amount of Claim 15 32. 16C03 CRN 15 33. 16A04 Amount of Claim 16 34. 16C04 CRN 16 35. 16A05 Amount of Claim 17 36. 16C05 CRN 17 37. 16A06 Amount of Claim 18 38. 16C06 CRN 18 39. 16A07 Amount of Claim 19 40. 16C07 CRN 19 41. 16A08 Amount of Claim 20 42. 16C08 CRN 20 43. 16A09 Amount of Claim 21 44. 16C09 CRN 21 45. 16A10 Amount of Claim 22 46. 16C10 CRN 22 47. 16A11 Amount of Claim 23 48. 16C11 CRN 23 49. 16A12 Amount of Claim 24 50. 16C12 CRN 24 "SECTION 17 or 18 PRESENT" . Invalid Conditions: Error Code 122 will generate when any of the following conditions are present: A credit amount is present and the corresponding credit reference number (CRN) is not present. A CRN is present and the corresponding credit amount is not present. A CRN and amount are claimed for an invalid tax period as sown below. No. CRN Valid Period 1. CRN 306 is present Tax period is prior to 200601 2. CRN 307 is present Tax Period is prior to 200601 or subsequent to 201811 3. CRN 309 is present Tax Period is prior to 200601 4. CRN 310 is present Tax Period is prior to 200601 5. CRN 318 is present Tax Period is subsequent to 199707 6. CRN 324 is present Tax Period is prior to 199701 7. CRN 346 is present Tax Period is prior to 199801 8. CRN 347 is present Tax Period is prior to 199801 9. CRN 350 is present Tax Period is prior to 199801 10. CRN 352 is present Tax Period is subsequent to 199411 11. CRN 356 is present Tax Period is prior to 199301 or subsequent to 200412 12. CRN 357 is present Tax Period is prior to 199301 or subsequent to 200412 13. CRN 359 is present Tax Period is prior to 199301 or subsequent to 200412 14. CRN 361 is present Tax Period is prior to 199401 15. CRN 362 is present Tax Period is prior to 199401 16. CRN 363 is present Tax Period is prior to 199301 or subsequent to 200412 17. CRN 369 is present Tax Period is prior to 199401 18. CRN 375 is present Tax Period is prior to 199301 or subsequent to 200412 19. CRN 376 is present Tax Period is prior to 199301 or subsequent to 200412 20. CRN 377 is present Tax Period is prior to 200101 or subsequent to 200711 21. CRN 388 is present Tax Period is prior to 200501 or subsequent to 201811 22. CRN 390 is present Tax Period is prior to 200501 or subsequent to 201811 23. CRN 393 is present Tax Period is prior to 200501 24. CRN 394 is present Tax Period is prior to 200501 25. CRN 395 is present Tax Period is prior to 200501 or subsequent to 200609 26. CRN 411 is present Tax Period is prior to 200601 27. CRN 412 is present Tax Period is prior to 200601 28. CRN 413 is present Tax Period is prior to 200601 29. CRN 414 is present Tax Period is prior to 200601 30. CRN 415 is present Tax Period is prior to 200601 31. CRN 416 is present Tax Period is prior to 200601 32. CRN 417 is present Tax Period is prior to 200601 33. CRN 418 is present Tax Period is prior to 200601 34. CRN 419 is present Tax Period is prior to 200610 or subsequent to 201411 35. CRN 420 is present Tax Period is prior to 200610 or subsequent to 201411 36. CRN 421 is present Tax Period is prior to 200610 or subsequent to 201411 37. CRN 422 is present Tax Period is prior to 200610 or subsequent to 201508 38. CRN 423 is present Tax Period is prior to 200610 or subsequent to 201411 39. CRN 424 is present Tax Period is prior to 200610 or subsequent to 201411 40. CRN 425 is present Tax Period is prior to 200610 or subsequent to 201411 41. CRN 426 is present Tax Period is prior to 200610 or subsequent to 201811 42. CRN 427 is present Tax Period is prior to 200610 or subsequent to 201811 43. CRN 428 is present Tax Period is prior to 200610 or subsequent to 201811 44. CRN 429 is present Tax Period is prior to 200610 or subsequent to 201811 45. CRN 430 is present Tax Period is prior to 200610 or subsequent to 201811 46. CRN 431 is present Tax Period is prior to 200610 or subsequent to 201811 47. CRN 432 is present Tax Period is prior to 200610 or subsequent to 201811 48. CRN 435 is present Tax Period is prior to 200810 or subsequent to 201411 49. CRN 436 is present Tax Period is prior to 200810 or subsequent to 201811 50. CRN 437 is present Tax Period is prior to 200810 or subsequent to 201811 Correction Procedures: Correct any coding and transcription errors. Verify the CRN and credit amount is claimed for a valid tax period. If the amount claimed is for an invalid tax period, as shown above, Delete the CRN and credit amount Fields and assign TPNC 90 with the following literal: "We computed your return without applying your Credit for Federal Tax Paid on Fuels because you claimed a credit that is not valid for the tax period of your return." Note: Some fuel credits reported on Form 4136 have expired at the end of 2018. The dates were changed above. We will disallow the credit if claimed on an invalid period and send TPNC 90 as stated above. If more than 20 credits are claimed on Form 4136 they will need to be manually input by ERS/Rejects. Data Transcription will only input up to 20 individual credits. For more information on TPNC Literals see TPNC 90 Literals No. Code Explanation 1. 90 Used when a return contains an error and none of the codes above apply.

# Error code 124

3.12.12.85.3 (01-21-2025) Error code 124 Error Code 124 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 25RNI EPE Registration Number Validity Indicator 3. 231BJ Form 7207 - Net Elective Payment Election Computer Amount 4. 231DJ Form 3468 - Net Elective Payment Election Amount 5. 231GJ Form 7210 - Net Elective Payment Election Computer Amount 6. 241OJ Form 3468 - Net Elective Payment Election Computer Amount 7. 241QJ Form 7218 - Net Elective Payment Election Computer Amount 8. 241SJ Form 8911 - Net Elective Payment Election Computer Amount 9. 241UJ Form 7213 - Net Elective Payment Election Computer Amount 10. 241VJ Form 3468 - Net Elective Payment Election Amount 11. 241XJ Form 8933 - Net Elective Payment Election Computer Amount 12. 25AAJ Form 8936 - Net Elective Payment Election Computer Amount 13. 25GGJ Form 7211 - Net Elective Payment Election Computer Amount 14. 254AJ Form 3468 - Net Elective Payment Election Computer Amount 15. 254EJ Form 8835 - Net Elective Payment Election Computer Amount 16. 0623D Elective Payment Election Amount 17. >>>> Total underprint 18. 06EPV EPV Verified Amount Invalid Conditions: If Tax Period is 202212 and prior. Correction Procedures: Correct any coding and transcription errors. If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes. If the taxpayer's figures are incorrect send appropriate TPNC. No. TPNC Explanation 1. 56 We didn't allow the Elective Payment Election (EPE) on Form 3800, General Business Credit, because the registration number was missing or didn't match our records. 2. 73 We changed the amount for the Elective Payment Election (EPE) because the Form 3800, General Business Credit, Part III, was computed incorrectly. 3. 90 Used when a return contains an error and none of the codes above apply.

# Error Code 160

3.12.12.85.4 (01-01-2026) Error Code 160 Error Code 160 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 0401 Dividends Income 3. 0402 Interest Income 4. 0403 Gross Rents Income 5. 0404 Gross Royalties Income 6. 0405 Net Capital Gains (Schedule D) Income 7. 0406 Ordinary Gains/Losses (Form 4797) Income 8. 0407 Other Income 9. 0408 Total Income 10. >>>> Total Income Underprint 11. 0509 Salaries and Wages Deduction 12. 0510 Repairs and Maintenance Deduction 13. 0511 Rents Deduction 14. 0512 Taxes and Licenses Deduction 15. 0513 Interest Deduction 16. 0514 Depreciation Deduction 17. 0515 Other Deductions 18. 0516 Total Deductions 19. >>>> Total Deductions Underprint 20. 0518 Specific Deduction SECTION 04 or 05 NOT PRESENT Invalid Conditions: Field 0408, Total Income, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Field 0516, Total Deductions, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding and transcription errors. If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes. The computer adds Field 0401 through 0407 to compute Field 0408, Total Income. The computer adds Fields 0509 through 0515 to compute Field 0516, Total Deductions. If the taxpayer's figures are incorrect and still ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, send appropriate TPNC shown below: No. TPNC Explanation 1. 01 We found an error in the computation of your total income. 2. 09 We found an error in the computation of your deductions. 3. 15 An error was made when your gains and losses were figured on Schedule D. 4. 16 An error was made when your gains and losses were figured on Form 4797. 5. 40 We have adjusted your tax as shown because we did not receive a reply to our request for additional information. 6. 90 Used when a return contains an error and none of the codes above apply.

# Error Code 172

3.12.12.85.5 (01-01-2026) Error Code 172 Error Code 172 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01PCC Principal Campaign Committee 5. 0519> Taxable Income 6. 0622 Total Gross Tax 7. >>>> Total Gross Tax Underprint 8. 06MCT Manually Corrected Tax SECTIONS 05, 06 NOT PRESENT Invalid Conditions: Field 01CCC, Computer Condition Code, "Y" is present. Field 01TXP, Tax Period, is prior to 198912. CCC "Y" indicates the accounting period has changed and the return is for a short period. The return must be manually verified. Correction Procedures: Field 01PCC is valid if 1, 2, 3, or blank. Correct any coding or transcription errors. If the return is not a short period and the accounting period has not changed, delete CCC "Y" . If CCC "Y" is correct, manually verify the tax. For Forms 1120-POL (other than a principal campaign committee), the tax rates are as follows: No. Tax Period Tax Rate 1. 201801 and subsequent 21% of the Taxable Income 2. 199312 - 201712 35% of the Taxable Income. 3. 199301-199311 must be prorated (34% and 35%) of the Taxable Income. 4. 198806-199212 34% of the Taxable Income 5. 198707-198805 must be prorated (34% and 46%) of the Taxable Income. 6. 197912-198706 46% of the Taxable Income No. If Then 1. the taxpayer's tax is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the manual tax, enter a "C" in the Clear Field. 2. the taxpayer's tax is not ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the manual tax amount, enter the manually computed tax in Field 06MCT. See IRM 3.12.12.133 (Rule of Two). If Field 01PCC is "1" or "2" the tax is computed using the 1120 corporate rate. If "3" or blank the tax is computed using the Forms 1120-POL rate.

# Error Code 182

3.12.12.85.6 (01-01-2026) Error Code 182 Error Code 182 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 03MIC Missing Schedule Code 4. 03ADC Audit Codes 5. 0620> Gross Income Tax (Generated) 6. 06TSC Statutory Credits 7. >>>> Statutory Credits Underprint 8. 0622 Total Gross Tax 9. >>>> Total Gross Tax Underprint Invalid Conditions: Field 06TSC, Statutory Credits ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Field 06TSC (Computer-generated) is the lesser of Field 06TSC or the generated amount for Field 0622, Total Gross Tax. Apply the statutory credits in the following order: Form 1118, Foreign Tax Credit Form 5735, Possessions Tax Credit Non-conventional Fuel Credit (no form) Form 3800, General Business Credit Form 8827, Credit for Prior Year Minimum Tax A supporting form must be attached for any credit claimed of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correspond for support if there is no indication which credit is being taken and the credit is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Accept the taxpayer entry if any of the above credits claimed are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the supporting schedule is not attached. Enter appropriate missing schedule code in Field 03MIC. Note: Total Statutory Credits cannot exceed the Total Gross Tax. If Field 06TSC is incorrect, send appropriate TPNC. The valid TPNCs are listed below: No. TPNC Explanation 1. 05 We found an error in the computation of your total income tax. 2. 08 The credit claimed was more than the law allows. 3. 40 We have adjusted your tax as shown because we didn't receive a reply to our request for additional information. 4. 90 Used when a return contains an error and none of the codes above apply.

# Error Code 186

3.12.12.85.7 (01-01-2026) Error Code 186 Error Code 186 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01PCC Principal Campaign Committee 5. 03MIC Missing Schedule Code 6. 0519> Taxable Income (Generated) 7. 0620> Gross Income Tax (Generated) 8. 06TSC Statutory Credits 9. >>>> Statutory Credits Underprint 10. 0622 Total Gross Tax 11. >>>> Total Gross Tax Underprint 12. 06MCT Manually Corrected Tax 13. 06RN> ERS Input Only - Regular-Tax-New-Rate 14. 06RO> ERS Input Only - Regular-Tax-Old-Rate SECTION 03 NOT PRESENT Invalid Conditions: Field 0622, Total Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Field 01PCC is valid if 1, 2, 3, or blank. Correction Procedures: Correct any coding or transcription errors. Field 0519>, Taxable Income (Generated), is located on Form 1120-POL, Line 19. Field 0519> is Field 0408, Total Income, minus Field 0516, Total Deductions, minus Field 0518, Specific Deduction. Field 0620>, Gross Income Tax, is located on Form 1120-POL, Line 20. Field 0620>, is computed as follows for Form 1120-POL rate: No. Tax Period Tax Rate 1. 201812 and subsequent 21% of the Taxable Income 2. 199312 - 201712 35% of the Taxable Income. 3. 199301-199311 must be prorated (34% and 35%) of the Taxable Income. 4. 198806-199212 34% of the Taxable Income 5. 198707-198805 must be prorated (34% and 46%) of the Taxable Income. 6. 197912-198706 46% of the Taxable Income Exception: If the Principal Campaign Committee Box is checked use the tax rate charts. See Exhibit 3.12.12-16. Field 06TSC, Statutory Credits, is located on Form 1120-POL, Line 21. Field 0622, Total Gross Tax, is located on, Line 22. Field 0622 is computed by subtracting Field 06TSC, Statutory Credits, from Field 0620>, Gross Income Tax (Generated). If the taxpayer has checked the section 501(c) box at the top of the return or there is an entry in line 17a, 17b or 17c, accept the taxpayer's figure for taxable income. Manually compute the tax using (3) above. If the taxpayers figure is "0" zero, enter a "1" in Field 06MCT. Fields 06RN and 06RO are used by ERS employees when a Blended Tax Rate is necessary. If manual computation is required, follow the instructions in IRM 3.12.12.133. To figure the Corporate Rate use Exhibit 3.12.12-16. The Form 1120-POL rate can be figured using the previous table in IRM 3.12.12.48.10(3). Note: If Field 01PCC is "1" or "2" the tax is computed using the Form 1120-POL corporate rate See Exhibit 3.12.12-16 for the tax rate schedules. If "3" the tax is computed using the Form 1120-POL rate. No. If Then 1. the taxpayer's tax is correct or differs from the manually computed amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ enter the amount in Field 06MCT. 2. the taxpayer's tax is incorrect and differs from the manually computed amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ enter the manually computed tax in Field 06MCT. See IRM 3.12.12.133 (Rule of Two). If EC 186 redisplays or if it ripples to EC 188 and there are no additional errors, send TPNC 05. No. Code Explanation 1. 05 Used when a return contains an error and none of the codes above apply.

# Error Code 187

3.12.12.85.8 (01-01-2024) Error Code 187 Error Code 187 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 311VI Vehicle Identification Number (VIN) 4. 311DT Placed in service date 5. 31109 Tentative credit amount 6. 31111 Credit amount for business use of new clean vehicle 7. 31117 Smaller of Line 15 or Line 16 8. 31126 Smaller of Line 24 or Line 25 9. 311IN Indicator field for results of MeF check of VIN against portal 10. 312VI Vehicle Identification Number (VIN) 11. 312DT Placed in service date 12. 31209 Tentative credit amount 13. 31211 Credit amount for business use of new clean vehicle 14. 31217 Smaller of Line 15 or Line 16 15. 31226 Smaller of Line 24 or Line 25 16. 312IN Indicator field for results of MeF Check of VIN against portal 17. 31RDV Verified field for SUM-REDCD-VIN-CR-VERIFIED-AMT (ERS input only, do not include in input record) 18. 313IN Indicator (more than two Schedule As attached) Invalid Conditions: If Tax Period is 202212 and prior. If other than "0" and "1" . Correction Procedures: Correct any coding and transcription errors. If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes. If the taxpayer's figures are incorrect assign appropriate TPNC 73, 74, or 90 with appropriate explanation. No. Code Explanation 1. 73 We changed the amount for the Elective Payment Election (EPE) because the Form 3800, General Business Credit, Part III, was computed incorrectly. 2. 74 We didn't allow all or part of the credit claimed as clean vehicle credit on your return because one or more of the Vehicle Identification Numbers (VIN) reported on Schedule A (Form 8936), Clean Vehicle Credit Amount, didn't match our records. 3. 90 Used when a return contains an error and none of the codes above apply.

# Error Code 188

3.12.12.85.9 (01-21-2025) Error Code 188 Error Code 188 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 0622 Total Gross Tax 3. >>>> Total Gross Tax Underprint 4. 0623A Form 7004 Credit 5. 0623B Credit from Regulated Investment Company 6. 0623D Elective Payment Election Amount 7. >>>>> Underprint 8. 06B/R Balance Due/Overpayment 9. >>>> Balance Due/Overpayment Underprint 10. 06RC> Refundable Credits (Generated) 11. 15TG> Total Credit Generated 12. 15A01 Amount of Claim 1 13. 15C01 CRN 1 14. 15A02 Amount of Claim 2 15. 15C02 CRN 2 16. 15A03 Amount of Claim 3 17. 15C03 CRN 3 18. 15A04 Amount of Claim 4 19. 15C04 CRN 4 20. 15A05 Amount of Claim 5 21. 15C05 CRN 5 22. 15A06 Amount of Claim 6 23. 15C06 CRN 6 24. 15A07 Amount of Claim 7 25. 15C07 CRN 7 26. 15A08 Amount of Claim 8 27. 15C08 CRN 8 28. 15A09 Amount of Claim 9 29. 15C09 CRN 9 30. 15A10 Amount of Claim 10 31. 15C10 CRN 10 32. 15A11 Amount of Claim 11 33. 15C11 CRN 11 34. 15A12 Amount of Claim 12 35. 15C12 CRN 12 "SECTION 16, 17 or 18 PRESENT" Invalid Conditions: Field 06B/R, Balance Due/Overpayment, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Field 06B/R is computed as follows: Field 0622, minus, Field 0623A, minus, Field 0623B, minus, Field 06FTE, minus, Field 15TG>. Field 0623A, Tax Paid-with Extension, is located on Form 1120-POL, Line 23a. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return. Field 0623B, Credit for tax paid on undistributed capital gains, is located on Form 1120-POL, Line 23b. Correct from Form 2439. Correspond for Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, if missing and amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If "no reply" , delete Field 0623B. Assign TPNC 90 with the appropriate explanation. For more information on TPNC Literals see TPNC 90 Literals Field 06FTE, Telephone Excise Tax Credit, is located on Form 1120-POL, Line 23d. Note: C&E will no longer edit the TETR amount on Line 23d. This will allow all TETR claims filed on original returns to fall out in ERS. Follow the directions below to resolve EC 188 when it generates due to TETR credit. Change all TETR Fields to "0" (zero) on the screen display and remove Action Code (AC) 450 if applicable. Send TPNC 90 to the taxpayer with the following literal: Due to processing constraints your Credit for Federal Telephone Tax Paid could not be processed with your tax return. Your claim for this credit has been forwarded to another area to be processed. Field 15TG>, Credit for Federal Tax on Fuels, is on Form 4136, Line 17 and is entered by the taxpayer on Form 1120-POL, line 23c. If penalty or interest is included in Field 06B/R, delete that amount from Field 06B/R. If Field 0622 and the underprint differ but the taxpayer has tax but no taxable income, GTSEC 06 and verify the section. If the taxpayer's computation is incorrect, assign TPNC 05. If the taxpayer shows payments on line 23d and no amounts are present on lines 23a through 23c, enter the total payments amount in Field 0623A. If the taxpayer's computation is incorrect, send appropriate TPNC. The valid TPNCs are listed below and any previously assign TPNC: No. Code Explanation 1. 05 We found an error in the computation of your total income tax. 2. 10 We found an error in the computation of the tax due, or the overpayment amount. 3. 90 Used when a return contains an error and none of the codes above apply.

# Error Code 192

3.12.12.85.10 (01-01-2026) Error Code 192 Error Code 192 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01RCD Received Date 3. 01CCC Computer Condition Code 4. 06B/R Balance Due/Overpayment 5. >>>> Balance Due Overpayment Underprint Invalid Conditions: Field 06B/R Computer is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 01CCC is not "O" . Note: The computer generates Action Code (AC) 341 if Error Code is 192. This is for E-Filed returns only. Correction Procedures: Verify Field 06B/R is correct. Verify the refund amount is $100 million or more. If so follow the steps below. If it's under $100 million, enter a clear code and continue processing. The refund will be generated systemically if it is not $100 million or more. SSPND 341 Rejects will follow procedures in IRM 3.12.38 to issue manual refund. Once the manual refund has been prepared enter "O" in Field 01CCC.

# Error Code 194

3.12.12.85.11 (01-01-2026) Error Code 194 Error Code 194 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01RCD Received Date 3. 01CCC Computer Condition Code 4. 01CRD Correspondence Received Date 5. 01RDD> Return Due Date (Generated) 6. 06B/R Balance Due/Overpayment 7. >>>> Balance Due Overpayment Underprint SECTION 03 NOT PRESENT Invalid Conditions: Field 06B/R minus, Balance Due Overpayment is $25,000.00 or more and the process date is 20 days or more later than the Interest Penalty Date and Field 01CCC "O" is not present. Correction Procedures: Verify Field 06B/R is correct. If there is no refund or refund amount is less than $25,000.00, enter a "C" in the Clear Field. If the refund is $25,000.00 or more, SSPND 341 Rejects will follow procedures in IRM 3.12.38 to issue manual refund. Once the manual refund is prepared or it's determined that a manual refund will not be issued, enter "O" in Field 01CCC.

# Error Code 196

3.12.12.85.12 (01-01-2026) Error Code 196 Error Code 196 displayed Fields are: No. Field Explanation 1. REMIT> Remittance 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 0519> Taxable Income 5. 0620> Gross Income Tax (Generated) 6. 0622 Total Gross Tax 7. >>>> Total Gross Tax Underprint 8. 06B/R Balance Due/Overpayment 9. >>>> Balance Due Overpayment Underprint Invalid Conditions: Remittance amount or RPS indicator is present and Field 0622, Total Gross Tax, is not present. Correction Procedures: Correct any coding and transcription errors. If the return indicates amended, revised, superseding, duplicate or any other positive indication the return is not the first return filed for this Tax Period, enter CCC "G" in Field 01CCC. If the return is a refund return or the remittance was sent only for penalties and/or interest, enter one cent ($.01) in Field 0622.

# Error Code 999

3.12.12.85.13 (01-01-2026) Error Code 999 Error Code 999 displayed Field is: No. Field Explanation 1. 01TXP Tax Period Invalid Conditions: Error Code 999 generates for all returns that are in error status at the end of the processing year. Correction Procedures: Transmit the record. The system will re-validate the record and set validity and error codes based on the new year's program.

# Form 990-T - Sections and Fields

3.12.12.86 (01-01-2026) Form 990-T - Sections and Fields Beginning January 2021, all Form 990-T for current year processing must file electronically. If a Form 990-T is received for the current year, send the return back to the filer and instruct them to file electronically. SSPND 640. Prior years must be complete. If incomplete or missing information send the return back to the filer. SSPND 640. If the Form 990-T is filed as a consolidated return Form 851," Affiliations Schedule" must be attached. Code & Edit will initiate correspondence for the Form 851 if it's not attached. Form 990-T can be filed as a Composite return. The filer must write Composite 90-18 at the top of the form.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Section 01 - Field Descriptions

3.12.12.87 (01-01-2026) Section 01 - Field Descriptions Section 01 Fields are located in Form 990-T. Form 990-T, Section 01 contains entity data, processing codes, dates and miscellaneous information. Listed below are the Fields contained in Section 01 showing the Field Designator, length, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. RMIT> Remittance Blue/Green Money 11 2. 01EIN Employer Identification Number Box D 9 3. 01NC Name Control/Check Digit Underlined/Mail Label 4 4. >>>> Name Control Underprint Computer-generated Underprint 4 5. 01TXP Tax Period Return Header 6 6. >>>> Fiscal Month Underprint Computer-generated Underprint 2 7. 01H1 Number of Organizations Unrelated Trades or Businesses Form 990 Schedule I Item H 5 8. 01CCC Computer Condition Codes Dotted portion of Line 2-4 on page 1 of the return 10 9. 01RPC Return Processing Code Right margin next to line 1 on page 1 15 10. 01RCD Received Date Date Stamp 8 11. 01ORG Type of Organization Code Right margin of Items F/G 1 12. 01SS Subsection Code Box B page 1 2 13. 01ADC Audit Code Edit Sheet, Line 2 15 14. 01COR Correspondence Indicator Edit Sheet, Line 4 2 15. 01CRD Correspondence Received Date Edit Sheet Line 5 or Reply to Correspondence 8 16. 01CAF CAF Code Edit Sheet, Line 3 1 17. 01PIC Penalty and Interest Indicator Edit Sheet, Line 6 1 18. 01ISI Installment Sales Indicator Edit Sheet, Line 7 1 19. 01PFC Parent Filer Code Box k 1 20. 01PNC Parent Name Control Box k 4 21. 01PIN Parent EIN Box k 9 22. 01CBI Preparer Check Box Signature portion of the return 1 23. 01CBT Preparer Phone Number Preparer Phone Number box 10 24. 01PSN Preparer PTIN Preparer PTIN box 9 25. 01PEN Preparer EIN Preparer EIN box 9 26. 01RDD> Return Due Date Computer-generated 8

# Field RMIT> - Remittance Amount

3.12.12.87.1 (01-01-2023) Field RMIT> - Remittance Amount Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

# Field 01EIN - Employer Identification Number (EIN)

3.12.12.87.2 (01-01-2026) Field 01EIN - Employer Identification Number (EIN) Field 01EIN is the Employer Identification Number. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in Box D, Form 990-T. Invalid Conditions: This Field is invalid if: It is not numeric, It is fewer than nine characters, The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89, It is all "zeros" or all "9s" (nines). Correction Procedures: Check Field 01EIN with the return. Correct any coding or transcription errors. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number. If a correct number cannot be determined: Research using Command Code NAMEB or NAMEE for the correct number. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. If more than one number is found or if you are unable to determine a valid EIN, SSPND 320. If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return. Do not send Letter 3875-C if: Fewer than three digits of the EIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

# Field 01NC - Name Control/Check Digit

3.12.12.87.3 (01-01-2026) Field 01NC - Name Control/Check Digit Field 01NC - is the Name Control and Check Digit Field. Name Control - This Field is located in the Entity Section of the return. Check Digit - This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions. 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. (MM-DD-YYYY) Correction Procedures: Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid and (2) through (6) below. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. The name control will be the first four characters of the name as follows: If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word. If the organization is an individual "trust" or "estate" , edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent. If the organization is a political organization or political committee (Section 527), edit the first name of the individual. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows: No. If Then 1. the organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above). 2. the organization name contains an individual's name, apply trust name control rules (see (2)b. above). Specific corporate name control examples to be used if Corporation, Inc., Foundation, or Fund are not present are: Local, Chapter, or Post - Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name. Habitat for Humanity - Edit "HABI" Little League - Edit "LITT" American Legion - Edit "AMER" AMVETS - Edit "AMER" Boy Scouts of America (NSA) - Edit "BOYS" BPOE - Edit "BENE" FOE - Edit "FRAT" VFW - Edit "VETE" PTA - Edit "PTA" plus the first letter of the name of the state PTO or PTSA - Edit the first four characters of the school Specific trust or estate name control examples are: Estate - Edit the first four characters of the last name of the decedent. Corporate Trust - Edit the first four characters of the Corporation's name. Individual Trust - Edit the first four characters of the last name of the individual. All other trusts - Edit the first four characters of the last name of the trustee or beneficiary. Specific political organization name control examples are: Friends of Jane Doe - Edit "JANE" Committee to Elect John Smith - Edit "JOHN" Citizens for John Doe - Edit "JOHN"

# Field 01TXP - Tax Period

3.12.12.87.4 (01-01-2026) Field 01TXP - Tax Period Field 01TXP, Tax Period, is YYYYMM format. Invalid Conditions: This Field is invalid if: It is not numeric, Month is not 01-12, It is equal to or later than the Processing Date. Tax period is prior to 196112. Correction Procedures: Do not correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer. SSPND 640. 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. For non-final returns, if the tax period is more than three months but fewer than one year from the current date, correspond for confirmation of the tax period. If tax period is fewer than four months, SSPND 480. Attach Form 4227 indicating "early filed" . If the return is a "Final" use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date. If the Tax Period is prior to 196112, SSPND 620. Attach Form 4227 stating "non-ADP" .

# Field 01CCC - Computer Condition Codes

3.12.12.87.5 (01-01-2026) Field 01CCC - Computer Condition Codes Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, the dotted portion on Line 2-4a. See Exhibit 3.12.12-8 for a description of the codes and their uses. Invalid Conditions: This Field is invalid if: The entry is other than blank, "A" , "B" , "C" , "D" , "F" , "G" , "I" , "J" , "L" , "M" , "O" , "Q" , "R" , "T" , "V" , "W" , "X" , "Y" , "3" , "5" "7" , "8" or "9" . If CCCs "F" and "Y" are both present, If CCC "7" is present with both CCCs "D" and "R" . Correction Procedures: Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-8 to determine which codes are necessary. If CCCs "F" and "Y" are both present: If the return shows "Final" , delete the "Y" code. If the return is not a Final, delete CCC "F" . If the return is not a final or short period, delete CCCs "F" and "Y" . If CCCs "7" , "D" and "R" are all present, determine the correct CCCs: If CCC "7" is correct delete the "R" and "D" . If CCC is not correct, delete CCC "7" . If CCC "J" is present and Form 965 or Form 965-B is not indicated on the return, remove CCC "J" . IF CCC "Q" is present and the return was not filed to claim the Telephone Excise Tax refund only, delete CCC "Q" . Note: If Unpostables sends a return to ERS/Rejects requesting that CCC "Q" be deleted, remove CCC "Q" . If CCC "V" is present and the Qualified Therapeutic Credit was not claimed on Form 3800 remove CCC "V" .

# Field 01RPC - Return Processing Code

3.12.12.87.6 (01-01-2026) Field 01RPC - Return Processing Code The RPC is edited in the right margin of page 1 near line 1. It's valid if "E" , "F" , "2" , "3" , "4" , "7" or "8" . Valid entries are a combination of any alpha or numerics. Invalid Conditions: Field 01RPC is invalid if not one of the characters shown above. Correction Procedures: Correct coding and transcription errors. If the RPC code was entered in error Delete the code.

# Field 01RCD - Received Date

3.12.12.87.7 (01-01-2026) Field 01RCD - Received Date Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1. 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, Prior to the ADP date of 196112 for Form 990-T. 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" (i.e., 20110115 in lieu of 20120115), correct accordingly. Determine the received date in the following priority 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 whether the document was properly addressed. If the document is properly addressed but the IRS misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used. Service Center Automated Mail Processing System (SCAMPS) digital date The Field Examiner signature date The signature date The Julian Date in the DLN, minus 10 days Note: Use signature date only if the signature date is within the current processing year. Caution: The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

# Field 01ORG - Organization Code

3.12.12.87.8 (01-01-2026) Field 01ORG - Organization Code Field 01ORG, Organization Code, is located in the right margin of page 1 next to Items F/G. Invalid Conditions: Field 01ORG is invalid if other than blank, "1" , "2" , "3" , "4" or "5" . Correction Procedures: Compare the return to Field 01ORG and correct any errors. If no errors, research INOLES. Code 1 - trust with a U. S. address and SS Code 90 through 92 or filed for EPE Credit. Code 2 - trust with a foreign address and SS Code 90 through 92. Code 3 - trust with no EO section. The Form 990-T filing requirement will be "2" . The name may contain the words "pension" , "welfare" , "benefit" , "profit-sharing" , "IRA" , or "retirement" . Code 4 - Corporation with a U. S. address and SS Code 00 through 27, 50, 60, 70 or 82 or if the State college/university box in entity portion line G is checked. Code 5 - Corporation with a foreign address and SS Code 00 through 27, 50, 60, 70, 82 If no box is checked, use other information, e.g., tax computation, to determine the correct code. If unable to determine the Type of Organization Code (e.g., INOLES is SS 00), enter Code "3" .

# Field 01SS - Subsection Code

3.12.12.87.9 (01-01-2026) Field 01SS - Subsection Code Field 01SS, Subsection Code, is located on page 1 of the return in Box B. Invalid Conditions: This Field is invalid if other than 00, 02 through 20, 22 through 28, 29, 50, 60, 70, 71, 81, 82, or 91. Correction Procedures: Refer to Item B to determine the correct code. Correct any coding or transcription errors. If no errors are found, research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 29, 50, 60, 70, 71, 81, 82, or 91. If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust" , enter "00" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" in Field 01CCC. If unable to determine correct Subsection, enter "00" in Field 01SS. Note: Subsection 90 is not valid for a Form 990-T. If the correct Subsection cannot be determined send the return to Entity to have the Subsection corrected or they will assign a new EIN.

# Field 01ADC - Audit Code

3.12.12.87.10 (01-01-2026) Field 01ADC - Audit Code Field 01ADC, Audit Code, is located on the Edit Sheet in Line 2. Invalid Conditions: If present, Field 01ADC must be a "3" . Correction Procedures: If Field 01ADC is other than a "3" or blank, delete the entry.

# Field 01COR - Correspondence Indicator

3.12.12.87.11 (01-01-2026) Field 01COR - Correspondence Indicator Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet. Invalid Conditions: This Field is invalid if it is other than "11" , "12" , "13" , "14" or blank. Correction Procedures: Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are: 11 - Reply with all information. Use when the taxpayer's response to our request is complete; all of the information we requested is provided. (Enter the CRD if after the RDD) 12 - Reply with some information. Use when the taxpayer provides some of the information we requested, enter CCC "3" . 13 - Reply with no information. Use when the taxpayer responds to our inquiry, but does not provide the information we requested, enter CCC "3" . 14 - No reply. Use when the taxpayer does not respond to our request, enter CCC "3" .

# Field 01CRD - Correspondence Received Date

3.12.12.87.12 (01-01-2026) Field 01CRD - Correspondence Received Date Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a reply was received. Invalid Conditions: This Field is invalid if: It is not numeric or blank, It is not in YYYYMMDD format, It is not in valid century, year, month, day range. Correction Procedures: Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct date.

# Field 01CAF - CAF Indicator

3.12.12.87.13 (01-01-2023) Field 01CAF - CAF Indicator Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.

# Field 01PIC - Penalty and Interest Indicator

3.12.12.87.14 (01-01-2026) Field 01PIC - Penalty and Interest Indicator Field 01PIC, Penalty and Interest Indicator, is located on the Edit Sheet, Line 6. Valid codes are: Blank - normal penalty and interest, Code 1 - there is precomputed penalty and/or interest on the return and the Received Date is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Invalid Conditions: Field 01PIC is invalid of other than specified. Correction Procedures: Delete Field 01PIC if: There is no pre-computed penalty and/or interest on the return or Field 01RCD, Received Date, is either before the Return Due Date or ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Note: CCC "R" must also be present if Penalty and Interest Indicator "1" is correct and if pre-computed interest, but not pre-computed penalty, is on the return. Correct Field 01PIC if: It is other than "1" , there is pre-computed penalty and/or interest on the return and Field 01RCD, Received Date, is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Field 01ISI - Installment Sales Indicator

3.12.12.87.15 (01-01-2026) Field 01ISI - Installment Sales Indicator Field 01ISI, Installment Sales Indicator, is located on the Edit sheet in Line 7, and is edited from Form 6252, Installment Sale Income, question 3. Invalid Conditions: Field 01ISI is invalid if other than specified below: Blank - if Form 6252 is not attached. Code 1 - if the "yes" box is checked. Code 2 - if the "no" box is checked. Code 3 - if both boxes checked or neither box is checked. Correction Procedures: Correct any coding or transcription errors. Compare Form 6252, Question 3, to Field 01ISI and correct according to codes above. If Form 6252 is not attached, delete Field 01ISI.

# Field 01PFC - Parent Filer Code

3.12.12.87.16 (01-01-2026) Field 01PFC - Parent Filer Code Field 01PFC, Parent Filer Code, is located on Form 990-T, page 1, Box K. Invalid Conditions: Field 01PFC is invalid is other than specified below Blank - if neither box is checked. 1 - if "yes" box is checked. 2 - if "no" box is checked. 3 - if both boxes are checked.

# Field 01PNC - Parent Name Control

3.12.12.87.17 (01-01-2026) Field 01PNC - Parent Name Control Field 01PNC is located on Form 990-T, page 1, Box I. Invalid Conditions: Field 01PNC is invalid if any of the following conditions is met: The first position is other than alpha or numeric. The remaining three positions are other than alpha, numeric, "&" (ampersand), "-" (hyphen) or blank. Any character follows a blank. Correction Procedures: Refer to Box I for a name: If a name is present, enter the Name Control in Field 01PNC. If a name is not present, enter XXXX in Field 01PNC.

# Field 01PIN - Parent EIN

3.12.12.87.18 (01-01-2026) Field 01PIN - Parent EIN Field 01PIN is located on Form 990-T, Page 1, Box I. Invalid Conditions: This Field will is invalid if: Field 01PIN is other than 9 numeric characters. Field 01PIN is all "zeros" or all "9s" (nines). Correction Procedures: Refer to Box I for an EIN: If a valid EIN is present, enter it in Field 01PIN. If a valid EIN is not present, enter 12-9999999 in Field 01PIN.

# Field 01CBI - Paid Preparer Checkbox Indicator

3.12.12.87.19 (01-01-2026) Field 01CBI - Paid Preparer Checkbox Indicator Field 01CBI, Paid Preparer Checkbox Indicator, is edited from the signature portion of the return. Valid entries are: Blank - if neither the "Yes" or "No" box is checked. Code 1 - if the "Yes" box is checked. Invalid Conditions: Field 01CBI is invalid if other then "1" or blank. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01CBT - Paid Preparer Phone Number

3.12.12.87.20 (01-01-2026) Field 01CBT - Paid Preparer Phone Number Field 01CBT, Paid Preparer Phone Number, is transcribed from the preparer phone number in the signature portion of the return. Valid entries are a combination of any alpha or numerics. Invalid Conditions: Field 01CBT is invalid if the Field is not alpha or numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01PSN - Tax Preparer PTIN

3.12.12.87.21 (01-01-2026) Field 01PSN - Tax Preparer PTIN Field 01PSN, Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return. The entries are any combination of numerics except all "zeros" or all "9s" . The first character may be a "P" . Invalid Conditions: Field 01PSN is invalid if the first position is other than numeric or "P" . Field 01PSN is invalid if the Field is all "zeros" (zeros) or all "9s" (nines) or first position is "P" and remaining positions are all "0" (zeros) or all "9s" (nines). Correction Procedures: Field 01PSN is invalid if other than the first position is not numerics. Delete the Field. Do not attempt to correct the Field.

# Field 01PEN - Tax Preparer EIN

3.12.12.87.22 (01-01-2026) Field 01PEN - Tax Preparer EIN Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return. The entries are any combination of numerics except all "zeros" or all "9s" (nines). Invalid Conditions: Field 01PEN is invalid if the Field is "zeros" or all "9s" (nines). Field 01PEN is invalid if it is not all numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field

# Section 02 - Data Address Fields

3.12.12.88 (01-01-2026) Section 02 - Data Address Fields Section 02 contains address changes and the in-care-of Name Line. No. If Then 1. the INOLES address is the same as the address on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the Address only. 2. the INOLES address is different from the address on the return, research ENMOD for a pending address change, TC 014. 3. a pending address change is found on ENMOD, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the Address only. 4. no pending address is found on ENMOD, SSPND 320 to Entity Control for address change.

# Section 02 - Field Descriptions

3.12.12.88.1 (01-01-2026) Section 02 - Field Descriptions Section 02 Fields are located in Form 990-T Entity Section. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Max Length 1. 02CON Care of Name 35 2. 02FAD Foreign Address 35 3. 02ADD Street Address 35 4. 02CTY City 22 5. 02ST State 2 6. 02ZIP ZIP Code 12

# Field 02CON - In Care of Name Line

3.12.12.88.2 (01-01-2026) Field 02CON - In Care of Name Line Field 02CON, In Care of Name Line, is located in the Entity Section of the return. Field 02CON has 35 positions and the valid characters are alpha, numeric, & (ampersand), - (dash), / (slash) or % (percent). Note: The first character of the "in-care-of" name must be alpha or numeric. Invalid Conditions: This Field is invalid if any of the following conditions exist: The first position is a "%" sign and the second position is not blank, The first character of the "in-care-of" name is not alpha or numeric, There are two consecutive blanks between significant characters. Correction Procedures: Check for transcription errors and correct as needed. No. If Then 1. a "%" is in the first position, Verify there is a blank in the second position. If not blank, enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 2. a blank is in the first position, Enter "%" followed by blank. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 3. the first character of the "in-care-of" name is not alpha or numeric, Verify "in-care-of" name on return. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 4. two consecutive blanks present between significant characters, Delete any unnecessary blanks in Field 02CON.

# Field 02FAD - Foreign Address

3.12.12.88.3 (01-01-2026) Field 02FAD - Foreign Address Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded short length returns. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany. Invalid Conditions: This Field is invalid if any of the following conditions exist: The Field contains other than alpha, numeric or special characters, The first position is blank, Any character follows two consecutive blanks, There are more than 35 characters present for this Field on the return. 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. Correction Procedures: No. If Then 1. Field 02FAD is present, GETSEC 02 Ensure Field 02CTY contains a foreign country code and Field 02ST contains a"." (period) or "space" 2. a foreign address is not present on the return, SSPND 610 Renumber return to domestic. If Form 8822 is attached to the return, compare the name and address information on the Form 8822 to the return. No. If Then 1. the information is the same, take no action and continue processing. 2. the information is different, Detach Form 8822. Route to Entity Control on Form 4227 or follow local procedures. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822." Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.

# Field 02ADD - Street Address

3.12.12.88.4 (01-01-2026) Field 02ADD - Street Address Field 02ADD, is located in the Entity Section of the return. This section will contain data on returns when the address change box has been checked. Invalid Conditions: This Field is invalid if any of the following conditions exist: The street address is present and the first position is blank, Any character not alphabetic, numeric, blank, "-" (hyphen), or "/" (slash) is present, There are two consecutive blanks followed by valid characters, The first position is not alphabetic or numeric. Correction Procedures: Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If the Field cannot be perfected, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

# Field 02CTY - City

3.12.12.88.5 (01-01-2026) Field 02CTY - City Field 02CTY, is located in the entity section of the return. Major City Code: Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters. The Major City Code represents both the city and state. ISRP will enter the Major City Code as appropriate. It is transcribed with no intervening blanks and no other characters in the City or State Fields. Invalid Conditions: This Field is invalid if: Any character not alphabetic or blank is present, City is present and the first position is blank, City is present and the second and third positions are blank, Any characters follow the first two adjoining blanks, An invalid Major City Code is present, Fewer than three characters are present unless a valid Major City Code is present. Note: Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes. Correction Procedures: Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If unable to correct, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

# Field 02ST - State

3.12.12.88.6 (01-01-2026) Field 02ST - State Field 02ST, is located in the entity section of the return. Invalid Conditions: This Field is invalid if it is not contained in the State Code Table in Document 7475. Correction Procedures: Check the Field on the screen against the entry on the return and attachments. Correct any coding or transcription errors. If unable to perfect, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

# Field 02ZIP - ZIP Code

3.12.12.88.7 (01-01-2026) Field 02ZIP - ZIP Code Field 02ZIP, is located in the entity section of the return. Invalid Conditions: This Field is invalid if: Blank, The fourth and fifth position are 00. Correction Procedures: Check the Field on the screen against the entry on the return. Correct any coding or transcription errors. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

# Section 03 - Field Descriptions

3.12.12.89 (01-01-2026) Section 03 - Field Descriptions Section 03 Fields are located in Form 990-T. All Fields for Section 03 are dollars only and can be positive or negative except Field 0331, Net Operating Loss Deduction. Input this Field as a positive value. Listed below are the Fields contained in Section 03 showing the Field Designator, title, location on the return, and maximum length: No. Field Title Location Max Length 1. 03A1C Gross Receipts Less Returns Sch A, Part I, Line 1C, Col (A) 11 2. 03A2 Cost of Goods Sold Sch A, Part I, Line 2, Col (A) 11 3. 03C9 Investment Income Sch A, Part I, Line 9, Col (C) 11 4. 0312 Dispose of any Investments Sch A, Part I, Line 12, dotted portion of line 15 5. 03A13 Total Unrelated Trade Income Sch A, Part I, Line 13, Col (A) 13 6. 03B13 Total Unrelated Trade Expenses Sch A, Part I, Line 13, Col (B) 11 7. 03C13 Total Unrelated Trade Net Sch A, Part I, Line 13, Col (C) 13 8. >>>> Total Unrelated Trade Net Underprint Computer-generated Underprint 13 9. 0329 Total Deductions Sch A, Part II, Line 15 11 10. 0331 Net Operating Loss Deduction Sch A, Part II, Line 17 11 11. 03L1 Taxable Income Computed From all Unrelated Trades or Businesses Part I, Line 1 15 12. 03L2 Amount of Disallowed Fringes Part I, Line 2 15 13. 03L4 Charitable Contributions Part I, Line 4 15 14. 03L5 Total of Unrelated Tax pre NOLS Part I, Line 5 15 15. 03L6 Deduction for Net Operating Loss Part I, Line 6 15 16. 03L7 Taxable Income Before Specific Deduction Part I, Line 7 15 17. 03L8 Specific Deduction (ERS input only) Part I, Line 8 11 18. >>>> Specific Deduction Underprint Computer-generated Underprint 11 19. 03L9 Section 199A Deduction Part I, Line 9 15 20. 03L10 Total Deductions 2020 and Subsequent Part I, Line 10 15 21. 03L11 Unrelated Business Taxable Income Part I, Line 11 13 22. >>>> Unrelated Business Taxable Income Underprint Computer-generated Underprint 13 Invalid Conditions: Any Field in Section 03 is invalid if not all numeric or blank. Correction Procedures: Correct any coding and transcription errors.

# Field 03L8 - Specific Deduction

3.12.12.89.1 (01-01-2026) Field 03L8 - Specific Deduction Field 03L8, Specific Deduction, is for ERS input only. This Field is not transcribed. This Field is used to enter the verified amount for Specific Deduction if the organization is a diocese, province of a religious order, or convention or association of churches, it is allowed one specific deduction for each parish, individual church district or other local unit that regularly conducts an unrelated business. If the organization is entitled to more than $1,000, there must be a schedule showing how the taxpayer arrived at the figure. This Field is to be used only to resolve Error Code 742. This Field is invalid if the dollar amount is $1,000 or fewer. Field 03L8>, Specific Deduction underprint, is located on Part I, Line 8. This Field is not transcribed. The computer limits the deduction amount to $1,000 or the amount of taxable income (Line 1) whichever is smaller. The taxpayer is allowed only one $1,000 Specific Deduction regardless of the number of businesses included in his unrelated business income. Exception: If the organization is a diocese, province of a religious order, or convention or association of churches, it is allowed one specific deduction for each parish, individual church district or other local unit that regularly conducts an unrelated business. If the organization is entitled to more than $1,000, there must be a schedule showing how the taxpayer arrived at the figure. If the tax period is a short period, the taxpayer may have prorated the Specific Deduction rather than annualized the income. Either computation is correct. If the taxpayer prorated the Specific Deduction, the computation is $1,000 multiplied by the number of months in the short year divided by 12.

# Section 04 - Field Descriptions

3.12.12.90 (01-01-2026) Section 04 - Field Descriptions Section 04 Fields are located in Form 990-T. All money Fields for Section 04 are dollars only and positive only. Listed below are the Fields contained in Section 04 showing the Field Designator, title, location on the return, and maximum length: No. Field Title Location Max Length 1. 04CGC (201811 & prior year) Controlled Group Code Page 1, Line 8 1 2. 04MIC Missing Schedule Code Edit Sheet, Line 8 4 3. 04L1 Corporation Income Tax Payer Part II, Line 1 13 4. >>>> Corporation Income Underprint Computer-generated 13 5. 04L2 Trust Income Tax Taxpayer Part II, Line 2 13 6. >>>> Trust Income Tax Underprint Computer-generated 13 7. 04GVT Gross Verified Tax (ERS Input Only) Gross Verified Tax 13 8. 04L3 Proxy Tax Part II, Line 3 11 9. 04L4A Form 4255 - Recapture Tax Amount Part II, Line 4a 13 10. 04L4B Other Tax Amount Part II, Line 4b 13 11. 04L5 Alternative Minimum Tax Part II, Line 5 13 12. >>>> Alternative Minimum Tax Underprint Computer-generated 13 13. 04L6 Noncompliant Hospital Facility Income Part II, Line 6 13 14. 04L7 Total Tax Before Credits Part II, Line 7 13 15. >>>> Total Tax Before Credits Underprint Computer-generated 13 Invalid Conditions: Any Field in Section 04 is invalid if not all numeric, blank or positive. Correction Procedures: Refer to the return to correct any coding or transcription errors. Field 04L1 is valid for Tax Periods 201601 and subsequent. This tax is valid for 501(c) corporation and trusts. Note: The Alternative Minimum Tax has been repealed for corporations. Fields 04TB1, 04TB2, 04TB3, 04AT1, and 04AT2 will no longer be valid for Tax Periods 201812 and subsequent.

# Field 04CGC - Controlled Group Code

3.12.12.90.1 (01-01-2026) Field 04CGC - Controlled Group Code For tax periods 201811 and prior, Field 04CGC, Controlled Group Code, is located on Form 990-T, Page 1, Line 8. Valid Controlled Group Codes are: Blank - If CCC "G" is present or the taxpayer is not a member of a controlled group. Code 1 - If controlled group, box on Line 35 is checked and allocation schedule is attached. Invalid Conditions: This Field is invalid if other than specified. Correction Procedures: Determine the correct code and correct Field 04CGC accordingly.

# Field 04MIC - Missing Schedule Code

3.12.12.90.2 (01-01-2026) Field 04MIC - Missing Schedule Code Field 04MIC, Missing Schedule code, is located on the Edit Sheet, Line 8. These codes produce a request for certain schedules from the taxpayer which are missing from the return and amounts are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Valid Missing Schedule Codes are: Code 29 - Form 1118, Computation of Foreign Tax Credit-Corporations Code 30 - Form 1116, Computation of Foreign Tax Credit-Trusts Code 33 - Form 4255, Recapture of Investment Credit Code 34 - Form 4626, Alternative Minimum Tax-Corporations Code 37 - Form 5735, Computation of Possessions Corporation Tax Credit Under Section 936 Code 39 - Form 6478, Credit for Alcohol Used as Fuel Code 40 - Form 6765, Credit for Increasing Research Activities Code 42 - Form 8820, Orphan Drug Credit Code 43 - Form 3800, General Business Credit Code 44 - Form 8586, Low Income Housing Code 45 - Form 8611, Recapture of Low-Income Housing Credit Code 46 - Form 8801, Credit for Prior Year Minimum Tax Code 46 - Form 8827, Credit For Prior Year Minimum Tax - Corporations Code 47 - Form 8826, Disabled Access Credit Code 48 - Form 8830, Enhanced Oil Recovery Credit Code 50 - Form 8835, Renewable Electricity and Refined Coal Production Credit Code 52 - Form 8846, Credit for Employer Social Security Taxes paid on Certain Employee Cash Tips Code 53 - Form 8847, Credit for Contributions to Certain Community Development Corporations Code 54 - Form 8844, Empowerment Zone Employment Credit Code 55 - Form 8861, Welfare to Work Credit Code 57 - Form 8874, New Markets Credit Code 58 - Form 8881, Credit for Small Employer Pension Plan Code 59 - Form 8882, Credit for Employer Provided Child Care Code 60 - Form 8884, New York Liberty Zone Business Employee Credit Note: The New York Liberty Zone Credit Expired on 200412 and won't be valid for Tax Periods 200501 and beyond. Code 61 - Form 8864, Biodiesel Fuels Credit Code 62 - Form 8896, Low Sulfur Diesel Fuel Production Credit Code 63 - Form 8900, Railroad Track Maintenance Credit Code 65 - Form 8906, Distilled Spirits Credit Code 66 - Form 8907, Nonconventional Fuel Source Credit (obsolete as of March 6, 2016) Code 67 - Form 8908, Energy Efficient Home Credit Code 68 - Form 8910, Alternative Motor Vehicle Credit Code 69 - Form 8911, Alternative Fuel Vehicle Refueling Property Credit Code 70 - Form 5884-A, Hurricane Katrina Employee Retention Credit Code 71 - Form 8941, Credit for Small Employer Health Insurance Premiums Invalid Conditions: This Field is invalid if other than specified. Correction Procedures: Determine the correct code and correct Field 04MIC accordingly.

# Section 05 - Field Descriptions

3.12.12.91 (01-01-2026) Section 05 - Field Descriptions Section 05 Fields are located in Form 990-T. All Fields for Section 05 are dollars only and positive only. Listed below are the Fields contained in Section 05 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Location Edit Sheet Max Length 1. 051A Foreign Tax Credit Part III, Line 1a N/A 11 2. >>>> Foreign Tax Credit Underprint Computer-generated Underprint N/A 11 3. 051B Other Credits Part III, Line 1b N/A 11 4. >>>> Other Credits Underprint Computer-generated Underprint N/A 11 5. 051C General Business Credit Part III, Line 1c N/A 11 6. >>>> General Business Credit Underprint Computer-generated Underprint N/A 11 7. 051D Prior Year Minimum Tax Credit Part III, Line 1d N/A 11 8. >>>> Prior Year Minimum Tax Credit Underprint Computer-generated Underprint N/A 11 9. 051E Total Statutory Credit Part III, Line 1e N/A 12 10. >>>> Total Statutory Credits Underprint Computer-generated Underprint N/A 12 11. 05PTC Possessions Tax Credit Schedule A, Part I, Line 10 9 11 12. 05LIH Low Income Housing Credit Form 8586 Schedule A, Part I, Line 11 18 11 13. 05TSV Total Statutory Credits Verified ERS Input Only N/A 12 Invalid Conditions: Any Field in Section 05 is invalid if not all numeric or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 06 - Field Descriptions

3.12.12.92 (01-01-2025) Section 06 - Field Descriptions Section 06 Fields are located in Form 990-T, Part III. All Fields are dollars and cents except Fields 0647>, 063A, 063F and 06MCT. All Fields are positive only. Listed below are the Fields contained in Section 06 showing the Field Designator, title, location on the Return, and maximum length: No. Field Title Location Max Length 1. 0647> Income Tax After Credits Computer Computer-generated 13 2. 063A Form 4255 Recapture Investment Income Part III, Line 3a 15 3. 063F Recapture Taxes Part III, Line 3f 15 4. 06L4 Total Tax Part III, Line 4 15 5. >>>> Total Tax Underprint Computer-generated Underprint 15 6. 06L5 Form 965 or Form 965-B Net Tax Liability Paid Part III, Line 5 15 7. 06MCT Manually Corrected Tax (ERS input only) ERS Input only 15 Invalid Conditions: Any Field in Section 06 is invalid if not all numeric, blank or positive. Correction Procedures: Refer to the return to correct any coding or transcription errors.

# Section 07 - Fields Descriptions

3.12.12.93 (01-01-2024) Section 07 - Fields Descriptions Section 07 Fields are located in Form 990-T, Part III. All Fields are dollars and cents. All Fields are positive only except Field 07B/R which is positive or negative. All Fields are located on page 2 of Form 990-T. Listed below are the Fields contained in Section 07 showing the Field Designator, title, location on the return and maximum length: No. Field Field Title Location Max Length 1. 076A Overpayment Credit Prior Year Part III, Line 6a 11 2. 076B Estimated Tax Payments Part III, Line 6b 11 3. 076C Tax Deposited With Extension Part III, Line 6c 11 4. 076D Foreign Tax Withheld Form 1042-S Part III, Line 6d 11 5. 076E Backup Withholding Part III, Line 6e 11 6. 076F Credit for Small Employer Health Insurance Premiums Part III, Line 6f 11 7. 076G Deemed payment election Part III, Line 6g 15 8. 076H Credit from a RIC or REIT (Form 2439 ) Part III, Line 6h 15 9. 076I Credit for federal tax paid on fuels (Form 4136) Part III, Line 6i 15 10. 076J Other credits and payments Part III, Line 6j 15 11. 07EPV EPE Verified Amount ERS generated 15 12. 077> Total Payments Computer Part III, Line 7 12 13. 078 Estimated Tax Penalty Part III, Line 8 11 14. 07B/R Balance Due/Overpayment Part III, Line(s) 9/10 15 15. >>>> Balance Due/Overpayment Underprint Computer-generated Underprint 15 16. 07CRE Credit Elect Part III, Line 11 15 Invalid Conditions: Any Field in Section 07 is invalid if not all numeric, blank and positive except Field 07B/R, which can be positive or negative. Correction Procedures: Correct any coding or transcription error.

# Section 08 - Field Descriptions

3.12.12.94 (01-01-2026) Section 08 - Field Descriptions Section 08 Fields are located in Form 1041, Schedule I. All Fields are dollars only. All Fields are positive or negative except Field 0854> which is positive only. Listed below are the Fields contained in Section 08 showing the Field Designator, title, location on Form 1041, Schedule I, and maximum length: No. Field Title Location Max Length 1. 0824 Net Operating Loss Deduction AMT Line 22 11 2. 0825 Adjusted Alternative Minimum Taxable Income Line 23 11 3. 0851> Alternative Minimum Taxable Income Computer Line 51 generated 11 4. 0854> Tentative Minimum Tax AMT Computer Line 54 generated 11 5. 08ATV Total Alt. Min, Tax Verified (ERS input only) ERS input only 11 Invalid Conditions: Any Field in Section 08 is invalid if not all numeric or blank. Correction Procedures: Refer to the return to correct any coding or transcription errors.

# Section 10 - Field Descriptions

3.12.12.95 (01-01-2026) Section 10 - Field Descriptions Section 10 contains data from Form 8949, Sales and Other Dispositions of Capital Assets. All Fields are dollars only. All Fields are positive. Listed below are the Fields contained in Section 10 showing the Field Designator, title, location on the Form 8949, and maximum length: No. Field Title Location Max Length 1. 1003 Alternative TI Before Adjustments AMT Form 4626, Line 3 1 2. 1004E Adjusted Current Earnings AMT Form 4626, Line 4e 11 3. 1006 AMTI Before NOLD AMT Computer Alternative Tax Nol Deductible 11 4. 1012 Tentative Minimum Tax Form 4626, Line 12 11 5. 10MTV Tentative Minimum Tax Verified Computer-generated 11 6. 10ZCB Dispose of Any Investments Form 8949, Dispose of Any Investments Checkbox 1 7. 10Z1A Description of Property Form 8949, Part I Line 1 column (a). 9 8. 10Z1B Date Acquired Form 8949, Part I Line 1 column (b) 8 9. 10Z1G Amount of Adjustment Form 8949, Part I Line 1 column (g). 15 10. 10Z1I Part I Form 8949 Indicator Additional Data in Part I 1 11. 10Y1A Description of Property Form 8949, Part I Line 1 column (a). 9 12. 10Y1B Date Sold or Disposed of Form 8949, Part I Line 1 column (b). 8 13. 10Y1G Recaptured or Deferral Amount Form 8949, Part I Line 1 column (g). 15 14. 10Y1I Part I Form 8949, Indicator Additional Data in Part I 1 15. 10Z2A EIN Form 8949, Part II Line 1 column (a). 9 16. 10Z2B Date Acquired Form 8949, Part II, Line, Column (b). 8 17. 10Z2G Amount of Adjustment Form 8949, Part II Line 1 column (g). 15 18. 10Z2I Part II Form 8949, Indicator Additional Data in Part II 1 19. 10Y2A EIN Form 8949, Part II Line 1 column (a). 9 20. 10Y2B Date Sold or Disposed of Form 8949, Part II Line 1 column (b). 8 21. 10Y2G Recaptured or Deferral Amount Form 8949, Part II Line 1 column (g). 15 22. 10Y2I Part II Form 8949, Indicator Additional Data in Part II 1 Invalid Conditions: Any Section 10 Field is invalid if not all numeric or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 11 - Field Descriptions

3.12.12.96 (01-01-2026) Section 11 - Field Descriptions Section 11 contains data from Schedule D (Form 1041), Capital Gains and Losses. All Fields are dollars only. All Fields are positive or negative except Field 11A which is negative only. Listed below are the Fields contained in Section 11 showing the Field designator, title, location on the return, and maximum length. All Fields are dollars only and 13 positions. No. Field Line Location Max Length 1. 1117 Line 7(2) AMT Schedule D, Part III, Line 17, Col. (2) 13 2. 1118A Line 8a(2) AMT Schedule D, Part III, Line 18a, Col. (2) 13 3. 1118B Line 8b(2) AMT Schedule D, Part III, Line 18b, Col. (2) 13 4. 1118C Line 8c(2) AMT Schedule D, Part III, Line 18c, Col. (2) 13 5. 1119 Line 19(2) AMT Schedule D, Part III, Line 19, Col. (2) 13 6. 1123 Qualified Dividends AMT Schedule D, Part V, Line 23 13 7. 1145 Line 45 AMT Schedule D, Part V, Line 45 13 8. >>>> Line 45 Underprint Computer-generated Underprint 13 9. 11D4E Form 4952, Investment Interest Expense Deduction Line 4e 13 10. 11D4G Form 4952 Line 4g 13 11. 11A ERS input only 2003 Schedule D, column (2), Line 14b(2) 13 12. 11B ERS input only 2003 Schedule D, column (2), Line 15b 13 13. 11C ERS input only 2003 Schedule D, column (2), Line 15c 13 14. 11D ERS input only 2003 Schedule D, column (2), Line 16b 13 Invalid Conditions: Any Section 11 Field is invalid if not all numeric or blank. Correction Procedures: Correct any coding or transcription errors. On 201012 and prior forms move lines 13 to 17, 14a to 18a, 14b to 18b, 14c to 18c, 15 to 19, 19 to 23 and 34 to 45.

# Section 13 - Field Descriptions

3.12.12.97 (01-01-2026) Section 13 - Field Descriptions Section 13 contains data from Form 8995, Qualified Business Income Deduction Simplified Computation, and Form 8995-A, Qualified Business Income Deduction, Part IV All Fields are dollars only. All Fields are positive or negative. Listed below are the Fields contained in Section 13 showing the Field designator, title, location on the return, and maximum length. No. Field Title Location Max Length 1. 1327 Qualified Business income Line 5 (8995) or Line 27 (8995-A) 15 2. 1331 REIT/PTP Component Line 9 (8995) or Line 31(8995-A) 15 3. 1334 Net Capital Gains Line 12 (8995) or Line 34 (8995-A) 15 4. 1338 Domestic Production Activities Section 199A(g) Line 38 (8995-A) 15 Invalid Conditions: Any Section 13 Field is invalid if not all numeric or blank. Correction Procedures: Correct any coding or transcription errors. Fields are numeric only.

# Section 15 - Field Descriptions

3.12.12.98 (01-01-2026) Section 15 - Field Descriptions Section 15 contains information from Form 4136. These Fields are positive and dollars only. Form 4136 is transcribed using the credit amount (amount of claim) and corresponding Credit Reference Number (CRN) until all amounts and CRNs are entered. The first 12 credit amounts and CRNs will display in Section 18. Listed below are the Fields contained in Section 15 showing the Field designator and title: No. Field Title 1. 15TG> Total Gas Tax Credit (Generated) 2. 15A01 Amount of Claim 1 3. 15C01 CRN 1 4. 15A02 Amount of Claim 2 5. 15C02 CRN 2 6. 15A03 Amount of Claim 3 7. 15C03 CRN 3 8. 15A04 Amount of Claim 4 9. 15C04 CRN 4 10. 15A05 Amount of Claim 5 11. 15C05 CRN 5 12. 15A06 Amount of Claim 6 13. 15C06 CRN 6 14. 15A07 Amount of Claim 7 15. 15C07 CRN 7 16. 15A08 Amount of Claim 8 17. 15C08 CRN 8 18. 15A09 Amount of Claim 9 19. 15C09 CRN 9 20. 15A10 Amount of Claim 10 21. 15C10 CRN 10 22. 15A11 Amount of Claim 11 23. 15C11 CRN 11 24. 15A12 Amount of Claim 12 25. 15C12 CRN 12 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Correction Procedures: Correct any coding or transcription errors. This section supports the credit from Form 4136 and part of Field 07BR (Balance Due/Overpayment) Correspond if Form 4136 is not attached. If no reply, delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation. For more information on TPNC Literals see TPNC 90 Literals. No. Code Explanation 1. 90 Used when a return contains an error and none of the codes above apply.

# Section 16 - Field Descriptions

3.12.12.99 (01-01-2026) Section 16 - Field Descriptions Section 16 Fields are located in Form 990-T. These Fields are positive only, dollars and cents. Listed below are the Fields contained in Section 16 showing the Field designator and title: No. Field Title 1. 16A01 Amount of Claim 13 2. 16C01 CRN 13 3. 16A02 Amount of Claim 14 4. 16C02 CRN 14 5. 16A03 Amount of Claim 15 6. 16C03 CRN 15 7. 16A04 Amount of Claim 16 8. 16C04 CRN 16 9. 16A05 Amount of Claim 17 10. 16C05 CRN 17 11. 16A06 Amount of Claim 18 12. 16C06 CRN 18 13. 16A07 Amount of Claim 19 14. 16C07 CRN 19 15. 16A08 Amount of Claim 20 16. 16C08 CRN 20 17. 16A09 Amount of Claim 21 18. 16C09 CRN 21 19. 16A10 Amount of Claim 22 20. 16C10 CRN 22 21. 16A11 Amount of Claim 23 22. 16C11 CRN 23 23. 16A12 Amount of Claim 24 24. 16C12 CRN 24 Correction Procedures: Correct any coding or transcription errors. This section supports the credit from Form 4136 and part of Field 07BR (Balance Due/Overpayment). Correspond if Form 4136 is not attached. If no reply, delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation. For more information on TPNC Literals see TPNC 90 Literals. No. Code Explanation 1. 90 Used when a return contains an error and none of the codes above apply.

# Section 17 - Field Descriptions

3.12.12.100 (01-01-2026) Section 17 - Field Descriptions Section 17 Fields are located in Form 990-T. These Fields are positive only, dollars and cents. Listed below are the Fields contained in Section 17 showing the Field designator and title: No. Field Title 1. 17A01 Amount of Claim 25 2. 17C01 CRN 25 3. 17A02 Amount of Claim 26 4. 17C02 CRN 26 5. 17A03 Amount of Claim 27 6. 17C03 CRN 27 7. 17A04 Amount of Claim 28 8. 17C04 CRN 28 9. 17A05 Amount of Claim 29 10. 17C05 CRN 29 11. 17A06 Amount of Claim 30 12. 17C06 CRN 30 13. 17A07 Amount of Claim 31 14. 17C07 CRN 31 15. 17A08 Amount of Claim 32 16. 17C08 CRN 32 17. 17A09 Amount of Claim 33 18. 17C09 CRN 33 19. 17A10 Amount of Claim 34 20. 17C10 CRN 34 21. 17A11 Amount of Claim 35 22. 17C11 CRN 35 23. 17A12 Amount of Claim 36 24. 17C12 CRN 36 Correction Procedures: Correct any coding or transcription errors. This section supports the credit from Form 4136 and part of Field 07BR (Balance Due/Overpayment). Correspond if Form 4136 is not attached. If no reply, delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation. For more information on TPNC Literals see TPNC 90 Literals No. Code Explanation 1. 90 Used when a return contains an error and none of the codes above apply.

# Section 18 - Field Descriptions

3.12.12.101 (01-01-2026) Section 18 - Field Descriptions Section 18 Fields are located in Form 990-T. These Fields are positive only, dollars and cents. Listed below are the Fields contained in Section 18 showing the Field designator and title: No. Field Title 1. 18A01 Amount of Claim 37 2. 18C01 CRN 37 3. 18A02 Amount of Claim 38 4. 18C02 CRN 38 5. 18A03 Amount of Claim 39 6. 18C03 CRN 39 7. 18A04 Amount of Claim 40 8. 18C04 CRN 40 9. 18A05 Amount of Claim 41 10. 18C05 CRN 41 11. 18A06 Amount of Claim 42 12. 18C06 CRN 42 13. 18A07 Amount of Claim 43 14. 18C07 CRN 43 Correction Procedures: Correct any coding or transcription errors. This section supports the credit from Form 4136 and part of Field 07BR (Balance Due/Overpayment). Correspond if Form 4136 is not attached. If no reply, delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation. For more information on TPNC Literals see TPNC 90 Literals. No. Code Explanation 1. 90 Used when a return contains an error and none of the codes above apply.

# Section 19 - Field Descriptions

3.12.12.102 (01-01-2026) Section 19 - Field Descriptions These Fields are located on Form 8978. All Fields are numeric and positive. Fields are valid if numeric, "blank" or "0" (zero). No. Field Title Location Max Length 1. 19Q1 Source of review year adjustment CKBX BBA Audit/AAR Filing 1 2. 1914 Total Additional Reporting Year Tax Part I, Line 14 15 3. 1916 Total Penalties Part II, Line 16 15 4. 1918 Total Interest Part III, Line 18 15 Correction Procedures: Look to the return to correct any coding or transcription errors.

# Section 20 - Field Descriptions

3.12.12.103 (01-01-2026) Section 20 - Field Descriptions All Fields are located on Form 965-A and Form 965-B Valid for 201712 and subsequent tax periods only. If tax period is prior to 201712, delete Section 20. Form 965-A and Form 965-B total deferred net tax liability amounts are numeric only. Amounts are dollars and positive only. Form 965-A and 965-B EIN Fields are numeric only. Valid entries for date Fields are numeric. No. Field Title Location Max Length 1. 20A1 Election or Transfer Year Last two positions of the tax year Part I, column (a). 4 2. 20J1 Net 965 Tax Liability Transferred Form 965-A, Part I, column (j). 15 3. 20K1 Tax Identification Number Form 965-A, Part I, column (k). 9 4. 20A2 Election or Transfer Year Form 965-A, Part I, Line 2, column (a). 4 5. 20J2 Net Form 965 Tax Liability Transferred Form 965-A, Part I, Line 2, column (j). 15 6. 20K2 Tax Identification Number Form 965-A, Part I, Line 2, column (k). 9 7. 20A3 Election or Transfer Year Form 965-A, Part I, Line 3, column (a). 4 8. 20J3 Net Form 965 Tax Liability Transferred Form 965-A, Part I, Line 3, column (j). 15 9. 20K3 Tax Identification Number Form 965-A, Part I, Line 3, column (k). 9 10. 20A4 Election or Transfer Year Form 965-A, Part I, Line 4, column (a). 4 11. 20J4 Net Form 965 Tax Liability Transferred Form 965-A, Part I, Line 4, column (j). 15 12. 20K4 Tax Identification Number Form 965-A, Part I, Line 4, column (k). 9 13. 20A5 Election or Transfer Year Form 965-A, Part I, Line 5, column (a). 4 14. 20J5 Net Form 965 Tax Liability Transferred Form 965-A, Part I, Line 5, column (j). 15 15. 20K5 Tax Identification Number Form 965-A, Part I, Line 5, column (k). 9 16. 201IN Part I Form 965-A Indicator Enter 1 if additional information is present on line 6 Part I. 1 17. 201F Net Form 965 Tax Liability Triggered Form 965-A, Part IV, Line 1, column (f). 15 18. 202F Net Form 965 Tax Liability Triggered Form 965-A, Part IV, Line 2, column (f). 15 19. 203F Net Form 965 Tax Liability Triggered Form 965-A, Part IV, Line 3, column (f). 15 20. 204F Net Form 965 Tax Liability Triggered Form 965-A, Part IV, Line 4, column (f). 15 21. 205F Net Form 965 Tax Liability Triggered Form 965-A, Part IV, Line 5, column (f). 15 22. 204IND Part IV Indicator Enter a 1 if additional information is present in Part IV. 1 23. 20TOT Total Form 965-A, Part IV, column (i). 15 24. 20BA1 Election or Transfer Year Form 965-B, Part I, Line 1, col a 4 25. 20H1 Net Form 965 Form 965 Tax Liability Transferred Form 965-B, Part I, Line 1, col h 15 26. 20I1 Tax Identification Number Form 965-B, Part I, Line 1, col i 9 27. 20BA2 Election or Transfer Year Form 965-B, Part I, Line 2, col a 4 28. 20H2 Net Form 965 Tax Liability Transferred Form 965-B, Part I, Line 2, col h 15 29. 20I2 Tax Identification Number Form 965-B, Part I, Line 2, col i 9 30. 20BA3 Election or Transfer Year Form 965-B, Part I, Line 3, col a 4 31. 20H3 Net Form 965 Tax Liability Transferred Form 965-B, Part I, Line 3, col h 15 32. 20I3 Tax Identification Number Form 965-B, Part I, Line 3, col i 9 33. 20BA4 Election or Transfer Year Form 965-B, Part I, Line 4, col a 4 34. 20H4 Net Form 965 Tax Liability Transferred Form 965-B, Part I, Line 4, col h 15 35. 20I4 Tax Identification Number Form 965-B, Part I, Line 4, col i 9 36. 20BA5 Election or Transfer Year Form 965-B, Part I, Line 5, col a 4 37. 20H5 Net Form 965 Tax Liability Transferred Form 965-B, Part I, Line 5, col h 15 38. 20I5 Tax Identification Number Form 965-B, Part I, Line 5, col i 9 39. 20BIN Form 965-B Indicator Form 965-B, Right Margin Part I 1 Corrections Procedures: Correct any coding and transcription errors. If all amounts are "0" (zero) or "blank" , delete Section 20.

# Section 21 - Field Descriptions

3.12.12.104 (01-01-2026) Section 21 - Field Descriptions All the Fields are located on Form 8941. Money amount Fields are dollars only. All other Fields are numeric. Listed below are the Fields contained in Section 21 showing the Field Designators, title, location on return, and maximum length: No. Field Title Location Max Length 1. 21BX Shop Box Form 8941 Top 1 2. 21EIN EIN Top b 9 3. 21CBX Previous Form 8941 Filed Top c 1 4. 2101 Number of Employees Line 1 4 5. 2102 Number of Full Time Employees Tax Year Line 2 4 6. 2103 Average Annual Wage Line 3 15 7. 2104 Health Insurance Premiums Paid Line 4 15 8. 2105 Premiums you Would Have Paid Line 5 15 9. 2106 Smaller of line 4 or 5 Line 6 15 10. 2107 Multiply line 6 by 16.3% Line 7 6 11. 2110 Amount of State Subsidies Paid/Tax Credits Line 10 15 12. 2113 If Line 12 is "0" (zero) Line 13 4 13. 2114 Number of Employees you Would Have Entered on Line 2 Line 14 4 14. 2116 Add Lines 12 and 15 Line 16 15 15. 2118 Co-op, Estates, Trusts Credit Line 18 15 16. 2119 Payroll Taxes Line 19 15 17. 2120 Tax–Exempt Small Employers Line 20 15 Correction Procedures: Correct any coding or transcription errors. For Tax Periods 201312 and prior, enter a "1" in Field 02BX. The Form 8941 did not have Yes/No check boxes in Item A prior to the 2014 revision. Beginning in TY 2014 Form 8941 will contain Yes/No check boxes for, Field 02BX and must be marked "yes" or "no" . If a 2013 or prior form was used there are no checkboxes., Follow the instruction in (2) above. Do not disallow the credit if the "no" box is checked in this case. For TY 2014 Form 8941, Field 02BX must be marked "yes" or "no" . If marked "no" , both boxes are checked or no box is checked, correspond for a corrected Form 8941. (Also see the no reply instructions). If the no box is checked pull the return from processing and send the return back to the filer. SSPND 640. If no box is checked or both boxes are checked, send the return back to the filer. SSPND 640. Note: Exception: If the filer lives in the following States and Counties they qualify for the credit even if the no box is checked. The instructions for the form tell the filer to check the "yes" box but many are checking the no box in error. Tax Year 2014 returns. For the State of Washington, if the filer lives in Adams, Asotin, Benton, Chelan, Clallam, Columbia, Douglas, Ferry, Franklin, Garfield, Grant, Grays Harbor, Island, Jefferson, King, Kitsap, Kittitas, Klickitat, Lewis, Lincoln, Mason, Okanogan, Pacific, Pend Oreille, Pierce, San Juan, Skagit, Skamania, Snohomish, Spokane, Stevens, Thurston, Wahkiakum, Walla Walla, Whatcom, Whitman, and Yakima counties. Tax Year 2014 returns. For the State of Wisconsin, if the filer lives in Green Lake, Lafayette, Marquette, Florence, and Menominee counties. Tax Year 2015 returns. For the State if Iowa, Adair, Adams, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Buena Vista, Butler, Calhoun, Carroll, Cass, Cedar, Cerro Gordo, Cherokee, Chickasaw, Clarke, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Humboldt, Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Palo Alto, Pocahontas, Polk, Pottawattamie, Poweshiek, Ringgold, Sac, Scott, Shelby, Story, Tama, Taylor, Union, Van Buren, Wapello, Warren, Washington, Wayne, Webster, Winnebago, Worth, and Wright counties. If the filer indicates somewhere on the return or replies to our correspondence, checks no and any of the above applies, verify they live in one of the States/Counties shown above and check the "yes" box and continue processing. If this doesn't apply, process as usual. Correct any filer errors in Fields 2106, 2107 or 2120. See invalid conditions above. Note: Fields 2107 and 2120 contain the filers figures that will not be reduced to 16.3% on Form 8941. This will generate EC766 and a notice will generate. The reduced rate will generate in Field 076I. Note: The rates for Field 2107 was 25% on the 2013 Form 8941 and 35% on the 2014 form. Use 35% for any form filed for TY 2013 and 35% for returns filed for TY 2014. If Field 2102 is 25 or greater, the filer does not qualify for the credit. Blank Form 990-T Field 076I. This will generate EC766. Resolve EC766 by removing Section 21 for Form 8941 and CCC "C" . Send TPNC 35. If a prior year Form 8941 is used, move Line 22 to Field 2117, Line 23 to Field 2118, Line 24 to Field 2119, and Line 25 to Field 2120. If the Form 8941 was transcribed correctly and there are no invalid conditions (shown above) continue processing. If CCC "G" and CCC "C" are present on an amended return, delete CCC "C" . If there is an amount greater than "0" in Field 0644, Delete CCC C. If the return will result in a refund (amount greater than 0 on Line 49) remove CCC "C" and input CCC "0" . If there is an amount greater than "0" on Line 076I, Form 8941 is attached, or any indication the return is being filed to claim the Small Business Healthcare Credit, CCC C must be present. If the credit is not being claimed and CCC "C" is present, remove CCC "C" . If Field 2119 is blank, correspond for a corrected Form 8941. If Field 2119 is "0" , delete Section 21 and Field 076I from Form 990-T. Send TPNC 35. Note: Field 076I, Line 45 on Form 990-T must have an entry to bring up EC 766. Remove CCC "C" and send TPNC 35 if there is a "0" in Field 2119. No. Code Explanation 1. 35 We found an error in the computation of the Small Employer Health Insurance Premium Credit on Form 8941 or do you not qualify for the credit.

# Section 22 - Field Descriptions

3.12.12.105 (01-01-2026) Section 22 - Field Descriptions Section 22 Fields are located on Form 5884-B. Section 22 has information reported on Form 5884-B, New Hire Retention Credit, and is effective after February 3, 2010, and before January 1, 2011. This section is not required. Listed below are the Fields contained in Section 22 showing the Field Designators, title, location on return, and maximum length: No. Field Title Location Max Length 1. 2210 Total of line 9, columns (a) through (c) Line 10 15 2. 2211 Number of Retained Workers Line 11 7 Invalid Conditions: Field 2210 is invalid if not numeric, dollars only and positive. Field 2211 is invalid if not numeric and positive. It is not a dollar Field. The credit will be figured on Form 5884-B and taken on Form 3800. Correction Procedures: Refer to the attached Form 5884-B and Form 3800 to correct any coding or transcription errors.

# Section 23 - Field Descriptions

3.12.12.106 (01-01-2026) Section 23 - Field Descriptions Listed below are the Fields contained in Section 23 showing the Field Designators, title, location on Form 3800, and maximum length: No. Field Title Location Max Length 1. 231BB Form 7207 Registration Number Part III, Line 1b, Column b 12 2. 231BF Form 7207 Credit Transfer Election Amount Part III, Line 1b, Column f. 15 3. 231BG Form 7207 Credit amount Part III, Line 1b, Column g 15 4. 231BH Form 7207 Gross Elective Payment Election Amount Part III, Line 1b, Column h. 15 5. 231BJ Form 7207 Net Elective Payment Amount Part III, Line 1b, Column j. 15 6. 231DB Form 3468 Registration Number Part III, Line 1d, Column b. 12 7. 231DF Form 3468 Credit Transfer Election Amount Part III, Line 1d, Column f. 15 8. 231DG Form 3468 Credit amount Part III, Line 1d, Column g. 15 9. 231DH Form 3468 Gross Elective Payment Election Part III, Line 1d, Column h. 15 10. 231DJ Form 3468 Net Elective Payment Amount Part III, Line 1d, column j. 15 11. 231FB Form 8835, Registration number Part III, Line 1f, Column b. 12 12. 231FF Form 8835 Credit Transfer Election Amount Enter the amount from Part III, Line 1f, Column f. 15 13. 231FG Form 8835, Credit Amount Part III, Line 1f, Column g. 15 14. 231GB Form 7210 Registration Number Part III, Line 1g, Column b. 12 15. 231GF Form 7210 Credit Transfer Election Amount Part III, Line 1g, Column f. 15 16. 231GG Form 7210 Credit Amount Part III, Line 1g, Column g. 15 17. 231GH Form 7210 Gross Elective Payment Election Part III, Line 1g, Column h. 15 18. 231GJ Form 7210 Net Elective Payment mount Part III, Line 1g, column j. 15 Invalid Conditions: The credit will be figured on Form 3800 and taken on Form 990-T. Correction Procedures: Refer to the attached Form 3800 and Form 990-T to correct any coding or transcription errors.

# Section 24 - Field Descriptions

3.12.12.107 (01-01-2026) Section 24 - Field Descriptions Listed below are the Fields contained in Section 24 showing the Field Designators, title, location on Form 3800, and maximum length: No. Field Field Title Location Max Length 1. 241OB Form 3468 - PT-IV Registration number Part III, Line 1o, Column b. 12 2. 231OG Form 3468 - PT-IV Credit Amount Part III, Line 1o, Column g. 15 3. 241OH Form 3468 - PT-IV Gross Elective Payment Election Part III, Line 1o, Column h. 15 4. 241OJ Form 3468 - PT-IV Net Elective Payment Amount Part III, Line 1o, column j. 15 5. 241QB Form 7218 Registration Number Part III, Line 1q, Column b. 12 6. 241QF Form 7218 Credit Transfer Election Amount Part III, Line 1q, Column f. 15 7. 241QG Form 7218 Credit Amount Part III, Line 1q, Column g. 15 8. 241QH Form 7218 Gross Elective Payment Election Amount Part III, Line 1q, Column h. 15 9. 241QJ Form 7218 Net Elective Payment Amount Part III, Line 1q, column j. 15 10. 241SB Form 8911 Registration Number Part III, Line 1s, Column b. 12 11. 241SF Form 8911 Credit Transfer Election Amount Part III, Line 1s, Column f. 15 12. 241SG Form 8911 Credit Amount Part III, Line 1s, Column g. 15 13. 241SH Form 8911 Gross Elective Payment Election Part III, Line 1s, Column h. 15 14. 241SJ Form 8911 Net Elective Payment Amount Part III, Line 1s, Column j. 15 15. 241UB Form 7213 Registration number Part III, Line 1u, Column b. 12 16. 241UF Form 7213 Credit Transfer Election Amount Part III, Line 1u, Column f. 15 17. 241UG Form 7213 Credit Amount Part III, Line 1u, Column g. 15 18. 241UH Form 7213 Gross Elective Payment Election Part III, Line 1u, Column h. 15 19. 241UJ Form 7213 Net Elective Payment Amount Part III, Line 1u, column j. 15 20. 241VB Form 3468, Part V Registration Number Part III, Line 1v, Column b. 12 21. 241VF Form 3468, Part V Credit Transfer Election Amount Part III, Line 1v, Column f. 15 22. 241VG Form 3468, Part V Credit Amount Part III, Line 1v, Column g. 15 23. 241VH Form 3468, Part V Gross Elective Payment Election Part III, Line 1v, Column h. 15 24. 241VJ Form 3468, Part V Net Elective Payment Election Amount Part III, Line 1v, Column j. 15 25. 241XB Form 8933, Registration Number Part III, Line 1x, Column b. 12 26. 241XF Form 8933 Credit Transfer Election Amount Part III, Line 1x, Column f. 15 27. 241XG Form 8933 Credit Amount Part III, Line 1x, Column g. 15 28. 241XH Form 8933 Gross Elective Payment Election Part III, Line 1x Column h 15 29. 241XJ Form 8933 Net Elective Payment Amount Part III, Line 1x Column j. 15 Invalid Conditions: The credit will be figured on Form 3800 and taken on Form 990-T. Correction Procedures: Refer to the attached Form 3800 and to correct any coding or transcription errors.

# Section 25 - Field Descriptions

3.12.12.108 (01-01-2026) Section 25 - Field Descriptions Listed below are the Fields contained in Section 25 showing the Field Designators, title, location on Form 3800, and maximum length: No. Field Field Title Location Max Length 1. 25AAB Form 990-T- PT-V Registration number Part III, Line 1aa, Column b. 12 2. 25AAG Form 8936 - PT-V Credit Amount Part III, Line 1aa, Column g. 15 3. 25AAH Form 8936 - PT-V Gross Elective Payment Election Part III, Line 1aa Column h. 15 4. 25AAJ Form 8936- PT-V Net Elective Payment Amount Part III, Line 1aa, Column j. 15 5. 25GGB Form 7211, Registration Number Part III, Line 1gg, Column b. 12 6. 25GGF Form 7211, Credit Transfer Election Amount Part III, Line 1gg, Column f. 15 7. 25GGG Form 7211, Credit Amount Part III, Line 1gg Column g. 15 8. 25GGH Form 7211, Gross Elective Payment Election Amount Part III, Line 1gg Column h. 15 9. 25GGJ Form 7211, Net Elective Payment Amount Part III, Line 1gg, Column j. 15 10. 254AB Form 3468 - PT-6 Registration number Part III, Line 4a, Column b 12 11. 254AF Form 3468 - PT-6 Credit Transfer Election amount Part III, Line 4a, Column f. 15 12. 254AG Form 3468 - PT-6 Credit Amount Part III, Line 4a, Column g. 15 13. 254AH Form 3468 - PT-6 Gross Elective Payment Election Part III, Line 4a, Column h. 15 14. 254AJ Form 3468 - PT-6 Net Elective Payment Amount Part III, Line 4a, Column j. 15 15. 254EB Form 8835 - PT-2 Registration number Part III, Line 4e, Column b 12 16. 254EF Form 8835 - PT-2 Credit Transfer Election amount Part III, Line 4e, Column f. 15 17. 254EG Form 8835 - PT-2 Credit Amount Part III, Line 4e, Column g. 15 18. 254EH Form 8835 - PT-2 Gross Elective Payment Election Part III, Line 4e, Column h. 15 19. 254EJ Form 8835 - PT-2 Net Elective Payment Amount Part III, Line 4e, Column j. 15 20. 25IND DATA-PRESENT-SECT-5-IND Part III (edited bottom right margin of Page 4 1 Invalid Conditions: The credit will be figured on Form 3800 and taken on Form 990-T. Correction Procedures: Refer to the attached Form 3800 and Form 990-T to correct any coding or transcription errors.

# Section 27 - Field Descriptions

3.12.12.109 (01-01-2026) Section 27 - Field Descriptions Section 27 Fields are located in Form 8283, Noncash Charitable Contribution. Listed below are the Fields contained in Section 27 showing the Field Designators, title, location on return, and maximum length: No. Field Field Title Location Max Length 1. 27DPT Type of Property Donated Code Part I, Line 2, Checkbox 1 2. 273AC Appraised Market Value Part I, Line 3, column (c) 15 3. 273DA Acquired by Donor Date Part I, Line 3, column (d) 6 4. 273FA Cost of Adjusted Basis Amount Part I, Line 3, column (f) 15 5. 27ASI Part IV Appraiser Signature Indicator Part IV, Signature 1 6. 27AIN Appraiser Identifying Number Part IV, Identifying Number 9 7. 27QDD Donated Property Received Date Part V, 1st Line 8 8. 27COE Employer Identification Number Part V, EIN 9 9. 27COS Part V, Authorized Signature Code Part V, Authorized signature 1 10. 27MFI Additional Form 8283 Indicator Part V, right margin 1

# Field 27DPT - Type of Property Donated Code

3.12.12.109.1 (01-01-2026) Field 27DPT - Type of Property Donated Code Valid for tax periods 202501 and later. 1 Alpha Numeric position. Valid values are "0" , "1" , "A" , "B" , "C" , "D" , "E" , "F" , "G" , "H" , "I" , "J" , "K" , and "L" . Default value is "0" (zero). The indicator value meanings are: No. Indicator Box Meaning 1. 0 N/A No box checked 2. A A Art (contribution of $20,000 or more) 3. B B Qualified conservation contribution 4. 1 B (1) Certified historic structure 5. C C Art (contribution of less than $20,000) 6. D D Other real estate 7. E E Equipment 8. F F Securities 9. G G Collectibles 10. H H Intellectual property 11. I I Vehicles 12. J J Clothing and household items 13. K K Digital assets 14. L L Other Correction Procedures: Correct any coding or transcription errors.

# Field 27AC - Appraised Market Value

3.12.12.109.2 (01-01-2026) Field 27AC - Appraised Market Value Valid for tax periods 202501 and later. 15 Numeric positions. Positive only and dollars only. Default is blank. Correction Procedures: Correct any coding or transcription errors.

# Field 273FA - Cost of Adjusted Basis Amount

3.12.12.109.3 (01-01-2026) Field 273FA - Cost of Adjusted Basis Amount Valid for Tax Period 202501 and Later. 15 Numeric positions. Positive only and dollars only. Default is blank. Correction Procedures: Correct any coding or transcription errors.

# Field 273DA - Acquired by Donor Date

3.12.12.109.4 (01-01-2026) Field 273DA - Acquired by Donor Date Valid for Tax Period 202501 and Later. 6 Alpha Numeric positions. MMYYYY format. Default value is zeros. The valid values are 0, 1, 2, 3, 4, 5, 6, 7, 8, 9, and V. If the field is not all numeric in MMYYYY format or not "00000V," then set the field error. Correction Procedures: Correct any coding or transcription errors.

# Field 27AIN - Appraiser Identifying Number

3.12.12.109.5 (01-01-2026) Field 27AIN - Appraiser Identifying Number Valid for tax periods 202501 and later. 9 Numeric positions. MMDDYYYY format. Default value is "0" (zero). Correction Procedures: Correct any coding or transcription errors.

# Field 27COE - Employer Identification Number

3.12.12.109.6 (01-01-2026) Field 27COE - Employer Identification Number Valid for Tax Period 202501 and Later. 9 Numeric positions. MMDDYYYY format. Default value is "0" (zero). Correction Procedures: Correct any coding or transcription errors.

# Field 27QDD - Donated Property Received Date

3.12.12.109.7 (01-01-2026) Field 27QDD - Donated Property Received Date Valid for Tax Period 202501 and Later. 8 Numeric positions. MMDDYYYY format. Default value is "0" (zero). Correction Procedures: Correct any coding or transcription errors.

# 27ASI - Part IV Appraiser Signature Indicator

3.12.12.109.8 (01-01-2026) 27ASI - Part IV Appraiser Signature Indicator Valid for Tax Period 202501 and Later. 1 Numeric position. Valid values are "0" and "1" . Default value is "0" (zero). The indicator values meanings is as follows: 0 - No signature provided. 1 - Signature provided. Correction Procedures: Correct any coding or transcription errors.

# Field 27COS - Part V, Authorized Signature Code

3.12.12.109.9 (01-01-2026) Field 27COS - Part V, Authorized Signature Code Valid for Tax Period 202501 and Later. 1 Numeric position. Valid values are "0" and "1" . Default value is "0" (zero). The indicator values meanings is as follows: 0 - No signature provided. 1 - Signature provided. Correction Procedures: Correct any coding or transcription errors.

# Field 27MFI - Additional Form 8283 Indicator

3.12.12.109.10 (01-01-2026) Field 27MFI - Additional Form 8283 Indicator Valid for Tax Period 202501 and Later. 1 Numeric position. Valid values are "0" and "1" . Default value is "0" (zero). The indicator values meanings is as follows: 0 - Only one Form 8283 attached. 1 - Multiple Form 8283 attached. Correction Procedures: Correct any coding or transcription errors.

# Section 31 - Field Descriptions

3.12.12.110 (01-01-2024) Section 31 - Field Descriptions Listed below are the Fields contained in Section 31, Form 8936 Schedule A, showing the Field Designators, title, location on return, and maximum length: No. Field Field Title Location Max Length 1. 311VI Vehicle Identification Number (VIN) First Schedule A, Part I, Line 2 17 2. 311DT Date Vehicle was Placed in Service First Schedule A, Part I, Line 3 8 3. 31109 Tentative credit amount First Schedule A, Part II, Line 9 15 4. 31111 Credit amount for business use of new clean vehicle Part II, Line 11 15 5. 31117 Smaller of Line 15 or Line 16 First Schedule A, Part IV, Line 17 15 6. 31126 Smaller of Line 24 or Line 25 First Schedule A, Part V, Line 26 15 7. 311N Indicator field for results of MeF check of VIN against portal N/A 1 8. 312VI Vehicle Identification Number (VIN) Second Schedule A, Part I, Line 2 17 9. 312DT Placed in service date Second Schedule A, Part I, Line 3 8 10. 31209 Tentative credit amount Second Schedule A, Part II, Line 9 15 11. 31211 Credit amount for business use of new clean vehicle Part II, Line 11 15 12. 31217 Smaller of Line 15 or Line 16 Second Schedule A, Part IV, Line 17 15 13. 31226 Smaller of Line 24 or Line 25 Second Schedule A, Part V, Line 26 15 14. 312IN Indicator field for results of MeF check of VIN against portal N/A 1 15. 31RDV Verified field for SUM-REDCD-VIN-CR-VERIFIED-AMT (ERS input only, do not include in input record) N/A 15 16. 313IN Indicator (more than 2 Schedule A's attached) Second Form 8936 , Schedule A, (edited bottom right margin of Page 2). 1 Invalid Conditions: The credit will be figured on Form 3800 and taken on Form 990-T. Correction Procedures: Refer to the attached Form 3800 and Form 990-T to correct any coding or transcription errors.

# Section 35 - Field Descriptions

3.12.12.111 (01-01-2025) Section 35 - Field Descriptions Listed below are the Fields contained in Section 35 showing the Field Designators, title, location on return, and maximum length: No. Field Field Title Location Max Length 1. 351AS Form 7207, Recapture Net Elective Payment Amount Part 1, Line 1a, Column s. 15 2. 351AT Form 7207, Excess Payment Amount Part 1, Line 1a, Column t. 15 3. 351BS Form 3468, Part III Recapture Net Elective Payment Amount Part 1, Line 1b, Column s. 15 4. 351BT Form 3468, Part III Excess Payment Amount Part 1, Line 1b, Column t. 15 5. 351CS Form 7210, Recapture Net Elective Payment Amount Part 1, Line 1c, Column s. 15 6. 351CT Form 7210, Excessive Payment Amount Part 1, Line 1c, Column t. 15 7. 351DS Form 3468, Part IV Recapture Net Elective Payment Amount Part 1, Line 1d, Column s. 15 8. 351DT Form 3468, Part IV Excess Payment Amount Part 1, Line 1d, Column t. 15 9. 351ES Form 7218, Recapture Net Elective Payment Amount Part 1, Line 1e, Column s. 15 10. 351ET Form 7218, Excess Payment Amount Part 1, Line 1e, Column t. 15 11. 351FS Form 7213, Recapture Net Elective Payment Amount Part 1, Line 1f, Column s. 15 12. 351FT Form 7213, Excessive Payment Amount Part 1, Line 1f, Column t. 15 13. 351GS Form 3468, Part V Recapture Net EPE Amount Part 1, Line 1g, Column s. 15 14. 351GT Form 3468, Part V Excessive Payment Amount Part 1, Line 1g, Column t. 15 15. 351HS Form 8936, Part V Recapture Net EPE Amount Part 1, Line 1h, Column s. 15 16. 351HT Form 8936, Part V Excessive Payment Amount Part 1, Line 1h, Column t. 15 17. 351IS Form 7211, Recapture Net EPE Amount Part 1, Line i, Column s. 15 18. 351IT Form 7211, Excessive Payment Amount Part 1, Line i, Column t. 15 19. 351JS Form 3468, Part VI Recapture Net EPE Amount Part 1, Line 1j, Column s. 15 20. 351JT Form 7211, Part IV Excessive Payment Amount Part 1, Line 1j, Column t. 15 21. 351KS Form 8835, Recapture Net EPE Amount Part 1, Line 1k, Column s. 15 22. 351KT Form 8835, Excessive Payment Amount Part 1, Line 1k, Column t. 15 23. 352AS Form 8835, Recapture Net EPE amount. Part 1, Line 2a, Column s. 15 24. 352AT Form 8935, Excessive Payment Amount Part 1, Line 2a, Column t. 15 25. 352BS Form 8911, Part II Recapture Net EPE Amount Part 1, Line 2b, Column s. 15 26. 352BT Form 8911, Part II Excessive Payment Amount Part 1, Line 2b, Column t. 15 Invalid Conditions: The credit will be figured on Form 4255 and taken on Form 990-T. Correction Procedures: Refer to the attached Form 4255 and Form 990-T to correct any coding or transcription errors.

# Section 60 - Field Descriptions

3.12.12.112 (01-01-2026) Section 60 - Field Descriptions Section 60 Fields are located in Form 8050. Listed below are the Fields contained in Section 60 showing the Field Designators, title, location on return, and maximum length: No. Field Field Title Location Max Length 1. 60RTN Routing Transit Number Line 1 9 2. 60TDA Type of Depositor Account Indicator Line 3 1 3. 60DAN Deposit Account Number Line 2 17 Invalid Conditions: Valid for Tax Period 202501 and later. Field 60RTN must be numeric. Field 60TDA must be 1 alpha position. Field 60DAN must be numeric. C = Checking account. S = Saving account. Correction Procedures: Refer to Form 8050 to verify the entry. Correct any coding or transcription errors. Routing number present but the Account number is NOT present. Delete Section. Routing number NOT present but the Account number is present. Delete Section. Routing and/or Account number altered OR one or both numbers have been lined through by another area. Delete Section.

# Form 990-T - Math/Consistency Errors Priority IV

3.12.12.113 (01-01-2026) Form 990-T - Math/Consistency Errors Priority IV A priority IV error will display whenever the contents of one Field is inconsistent with another Field, or when the math computation is incorrect. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order. The screen display will show the error code assigned and all Fields needed to make the necessary correction. The Field labeled CL will be displayed, for the entry of a Clear Field, on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected, and all IRM procedures must be applied BEFORE entering a "C" in this Field. All errors must be resolved by either: Correcting the error or, Entering a Clear Field or, Entering a TPNC. See Exhibit 3.12.12-13 for a list of valid codes for Form 990-T, or Suspending the document (SSPND) with the appropriate Action Code (AC).

# Error Code 010

3.12.12.113.1 (01-01-2026) Error Code 010 Error Code 010 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01RCD Received Date 3. 01ORG Organization Code 4. 01SS Subsection Code 5. 01ADC Audit Code 6. 01COR Correspondence Indicator 7. 01CRD Correspondence Received Date 8. 01CAF CAF Code 9. 01PIC Penalty Interest Code 10. 01ISI Installment Sales Indicator 11. 01PFC Parent Filer Code 12. 01PNC Parent Name Control 13. 01PIN Parent EIN 14. 01CBI Preparer Checkbox 15. 01CBT Preparer Phone Number 16. 01PSN Preparer PTIN 17. 01PEN Preparer EIN 18. 01RPC Return Processing Code 19. 02CON In Care of Name 20. 02FAD Foreign Address 21. S02DP Section 02 22. S03DP Section 03 23. S04DP Section 04 24. S05DP Section 05 25. S06DP Section 06 26. S07DP Section 07 27. S08DP Section 08 28. S10DP Section 10 29. S11DP Section 11 30. S13DP Section 13 31. S15DP Section 15 32. S16DP Section 16 33. S17DP Section 17 34. S18DP Section 18 35. S19DP Section 19 36. S20DP Section 20 37. S21DP Section 21 38. S22DP Section 22 39. S23DP Section 23 40. S24DP Section 24 41. S25DP Section 25 42. S31DP Section 31 ANY SECTION OTHER THAN 01 IS PRESENT Invalid Conditions: Error Code 010 will generate when CCC "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC ("G" or "W" ) and 01RCD are present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information. Determine if CCC "G" was input correctly: Note: See IRM 3.12.38.1.2 for additional instructions for determining an amended return. No. If Then 1. CCC "G" was entered correctly, DLSEC to delete all sections except Section 01. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary. 2. CCC "G" was entered incorrectly, Enter all necessary data. Ensure that Section 01 Fields are correct. Delete the G in Field 01CCC.

# Error Code 708

3.12.12.113.2 (01-01-2026) Error Code 708 Error Code 708 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01COR Correspondence Indicator 3. 01CRD Correspondence Received Date Invalid Conditions: Field 01CRD, Correspondence Received Date, is present and Field 01COR, Correspondence Indicator, is not present. Field 01CCC "3" is present and Field 01COR, Correspondence Indicator, is not present. Correction Procedures: Correct any coding or transcription errors. Verify IRS correspondence was required: If IRS initiated correspondence was not required, delete Fields 01COR and 01CRD and "3" in Field 01CCC. If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD. If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present. If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present. If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

# Error Code 710

3.12.12.113.3 (01-01-2026) Error Code 710 Error Code 710 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01COR Correspondence Indicator 4. 01CRD Correspondence Received Date 5. 01RDD> Return Due Date Invalid Conditions: Field 01COR, Correspondence Indicator, is "11" and Field 01CRD, Correspondence Received Date, is not present. Field 01COR is "12" , "13" , or "14" and Field 01CRD is present. Correction Procedures: Correct any coding or transcription errors. Verify IRS correspondence was required: If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC. If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD. If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present. If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present. If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

# Error Code 712

3.12.12.113.4 (01-01-2026) Error Code 712 Error Code 712 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01COR Correspondence Indicator 4. 01CRD Correspondence Received Date 5. 01RDD> Return Due Date Invalid Conditions: Field 01COR, Correspondence Indicator, is "11" and Field 01CCC "3" is present. Field 01COR is "12" , "13" or "14" and Field 01CCC "3" is not present. Correction Procedures: Correct any coding or transcription errors. Verify IRS correspondence was required: If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC. If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD. If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present. If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present. If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

# Error Code 714

3.12.12.113.5 (01-01-2026) Error Code 714 Error Code 714 displayed Fields are: No. Field Explanation 1. 01EIN Employer Identification Number 2. 01PSN Preparer PTIN 3. 01PEN Preparer EIN Invalid Conditions: Field 01PSN, Preparer PTIN, or Field 01PEN, Preparer EIN, is the same as Field 01EIN, Employer Identification Number. Correction Procedures: Correct any coding or transcription errors. If no errors are found and Field 01PSN and/or 01PEN are the same as Field 01EIN, delete Fields 01PSN and/or 01PEN as needed.

# Error Code 716

3.12.12.113.6 (01-01-2026) Error Code 716 Error Code 716 displayed Fields are: No. Field Explanation 1. 01PFC Parent Filer Code 2. 01PNC Parent Name Control 3. 01PIN Parent EIN Invalid Conditions: Field 01PFC, Parent Filer Code, is "1" or "3" and Field 01PNC, Parent Name Control, or Field 01PIN, Parent EIN, is blank. Correction Procedures: Correct any coding or transcription errors. If the EIN in Field 01PIN matches the EIN in Field 01EIN, enter 12–9999999 in Field 01PIN. If Field 01PFC is correct, review the Parent Name Control and EIN in Box I and: No. If Then If Then 1. Field 01PNC is blank, look at Box I for a name, and a name is present, a name is not present, Enter the Name Control in Field 01PNC. Enter XXXX in Field 01PNC. 2. Field 01PIN is blank, look at Box I for an EIN, and a valid EIN is present, a valid EIN is not present, Enter it in Field 01PIN. Enter 12-9999999 in Field 01PIN.

# Error Code 718

3.12.12.113.7 (01-01-2026) Error Code 718 Error Code 718 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01ORG Organization Code 4. 04MIC Missing Schedule Code 5. 04CGC Controlled Group Code 6. 04TB1 (201812 and prior) Taxable Income Bracket (1) 7. 04TB2 (201812 and prior) Taxable Income Bracket (2) 8. 04TB3 (201812 and prior) Taxable Income Bracket (3) 9. 04AT1 (201812 and prior) Additional 5% Tax Amount 10. 04AT2 (201812 and prior) Additional 3% Tax Amount 11. 04L1 Corporation Income Tax Taxpayer 12. 04L2 Trust Income Tax Taxpayer 13. 05PTC Possessions Tax Credit SECTION 04 or 05 NOT PRESENT. Note: The Alternative Minimum Tax has been repealed for corporations. Fields 04TB1, 04TB2, 04TB3, 04AT1, and 04AT2 will no longer be valid for Tax Periods 201812 and subsequent. Invalid Conditions: Field 01ORG, Organization Code, is "1" , "2" , or "3" and any of the following Fields are present: Field 04CGC - Controlled Group Code Field 04TB1 - Taxable Income Bracket 1 (201712 and prior) Field 04TB2 - Taxable Income Bracket 2 (201712 and prior) Field 04TB3 - Taxable Income Bracket 3 (201712 and prior) Field 04AT1 - Additional 5% Tax Amount (201712 and prior) Field 04AT2 - Additional 3% Tax Amount (201712 and prior) Field 04L1 - Corporation Income Tax Field 04L2 - Environmental Tax Field 05PTC - Possessions Tax Credit Field 01ORG is "1" , "2" , or "3" and Field 04MIC "29" , "34" , or "37" are present. Correction Procedures: Correct any coding or transcription errors. Refer to Field 01ORG if necessary. If Organization Code is correct delete the Controlled Group information from the return and move the amount on Line 35c to line 36. Note: If the filer checked the 401(a) Trust box (Org Code "3" ) on the Form 990-T or the name contains the words IRA, Pension, Welfare, Benefit, Profit Sharing or Retirement they can use the corporate tax rate to figure their tax. If the filer used the corporate rate and any of the above conditions are present, allow the corporate tax rate by putting the taxpayers figure in the verified tax Field. Enter CCC "5" . Note: Org Code "1" , "2" and "3" are trust entities that do not pay Controlled Group tax. If the entity is a corporation with Org Code "4" or "5" and Subsections (SS) 02 through 27, 50, 60 or 70, it may file a Controlled Group return.

# Error Code 720

3.12.12.113.8 (01-01-2026) Error Code 720 Error Code 720 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01ORG Organization Code SECTION 10 DATA PRESENT. Invalid Conditions: Field 01ORG, Organization Code, is "1" , "2" , or "3" and Section 10 is present. Correction Procedures: Correct any coding or transcription errors. Refer to Field 01ORG if necessary. If the Org Code is correct, delete Section 10. Org Code "1" , "2" , and "3" are used for Trusts and "4" and "5" are used for Corporations. Do not delete Section 10 if the organization is a Corporation.

# Error Code 721

3.12.12.113.9 (01-01-2025) Error Code 721 Error Code 721 displayed Fields are: No. Field Description Form 965-A 1. 01ORG Organization Code 2. 01CCC Computer Condition Code 3. 20A1 Part I, Line 1, column (a) 4. 20J1 Part I, Line 1, column (j) 5. 20K1 Part I, Line 1, column (k) 6. 20A2 Part I, Line 2, column (a) 7. 20J2 Part I, Line 2, column (j) 8. 20K2 Part I, Line 2, column (k) 9. 20A3 Part I, Line 3, column (a) 10. 20J3 Part I, Line 3, column (j) 11. 20K3 Part I, Line 3, column (k) 12. 20A4 Part I, Line 4, column (a) 13. 20J4 Part I, Line 4, column (j) 14. 20K4 Part I, Line 4, column (k) 15. 20A5 Part I, Line 5, column (a) 16. 20J5 Part I, Line 5, column (j) 17. 20K5 Part I, Line 5, column (k) 18. 201IN Part I, Line 6 19. 201F Part IV, Line 1, column (f) 20. 202F Part IV, Line 2, column (f) 21. 203F Part IV, Line 3, column (f) 22. 204F Part IV, Line 4, column (f) 23. 205F Part IV, Line 5, column (f) 24. 204IN Part IV, Line 6 25. 20TOT Part IV, column (i) total 26. 20BA1 Part I, Line 1, column (a) 27. 20H1 Part I, Line 1, column (h) 28. 20I1 Part I, Line 1, column (i) 29. 20BA2 Part I, Line 2, column (a) 30. 20H2 Part I, Line 2, column (h) 31. 20I2 Part I, Line 2, column (i) 32. 20BA3 Part I, Line 3, column (a) 33. 20H3 Part I, Line 3, column (h) 34. 20I3 Part I, Line 3, column (i) 35. 20BA4 Part I, Line 4, column (a) 36. 20H4 Part I, Line 4, column (h) 37. 20I4 Part I, Line 4, column (i) 38. 20BA5 Part I, Line 5, column (a) 39. 20H5 Part I, Line 5, column (h) 40. 20I5 Part I, Line 5, column (i) 41. 20BIN Part I, right margin

# Error Code 722

3.12.12.113.10 (01-01-2026) Error Code 722 Error Code 722 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ORG Organization Code 3. 04MIC Missing Schedule Code 4. 04L1 Corporation Income Tax 5. 04L2 Trust Income Tax SECTION 04 NOT PRESENT. Invalid Conditions: Field 01ORG, Organization Code, is "4" or "5" and Field 04L2, Trust Income Tax, is present. Field 01ORG is "4" or "5" and Field 04MIC, Missing Schedule Code, is "30" . Correction Procedures: Correct any coding or transcription errors. Refer to Field 01ORG if necessary. If the Organization Code is correct, move the entry to Field 04L1. If the Organization Code is a "5" for a corporation we need Form 1118, if it the form is missing enter "29" in Field 04MIC, Missing Schedule Code. If the Organization Code is a "2" for a Trust we need Form 1116, if the form is missing enter "30" in Field 04MIC, Missing Schedule Code.

# Error Code 724

3.12.12.113.11 (01-01-2026) Error Code 724 Error Code 724 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ORG Organization Code 3. 04MIC Missing Schedule Code 4. 04L1 Corporation Income Tax SECTION 04 NOT PRESENT. SECTION 08 DATA PRESENT. Invalid Conditions: Field 01ORG, Organization Code, is "4" or "5" and Section 08, Form 1041, Schedule I is present. Correction Procedures: Correct any coding or transcription errors. Refer to Field 01ORG if necessary. If the Organization Code is correct, delete Section 08, Form 1041, Schedule I.

# Error Code 726

3.12.12.113.12 (01-01-2026) Error Code 726 Error Code 726 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 01SS Subsection Code 3. 01CCC Computer Condition Code 4. 04L3 Proxy Tax SECTION 05 NOT PRESENT Invalid Conditions: Field 04L3, Proxy Tax, is present and Field 01CCC "8" is not present. Field 04L3 is present and Field 01SS is "03" . Correction Procedures: Correct any coding or transcription errors. Research INOLES to make sure Subsection is 03. If it is, delete Field 04L3. Check for an attachment showing the taxpayers computation of Proxy Tax. If attached, enter CCC "8" . If the Proxy Tax computation schedule is not attached, correspond.

# Error Code 728

3.12.12.113.13 (01-01-2026) Error Code 728 Error Code 728 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 04CGC Controlled Group Code 3. 04TB1 (201812 and prior) Taxable Income Bracket (1) 4. 04TB2 (201812 and prior) Taxable Income Bracket (2) 5. 04TB3 (201812 and prior) Taxable Income Bracket (3) 6. 04AT1 (201812 and prior) Additional 5% Tax Amount 7. 04AT2 (201812 and prior) Additional 3% Tax Amount Caution: The Alternative Minimum Tax has been repealed for corporations. Fields 04TB1, 04TB2, 04TB3, 04AT1, 04AT2 will no longer be valid for Tax Periods 201812 and subsequent. Invalid Conditions: Field 04CGC is not "1" and any of the following Fields are present: Field 04TB1 -Taxable Income Bracket (1) Field 04TB2 -Taxable Income Bracket (2) Field 04TB3 -Taxable Income Bracket (3) Field 04AT1 - Additional 5% Tax Amount Field 04AT2 - Additional 3% Tax Amount Valid Controlled Group Codes are: Blank - If CCC "G" is present, tax year is 201812 and subsequent, or the taxpayer is not a member of a controlled group. Code 1 - If controlled group, box on Line 35 is checked and allocation schedule is attached. Correction Procedures: If controlled group, box on Part III, Line 35 is checked and allocation schedule is attached, enter "1" in Field 04CGC. If box on Part III, Line 35 is checked and the allocation schedule is not attached, SSPND 640. If "no reply" delete applicable Fields as needed. If the box on Part III, Line 35, is not checked, delete applicable Fields as needed.

# Error Code 730

3.12.12.113.14 (01-01-2026) Error Code 730 Error Code 730 displayed Fields are: No. Field Explanation 1. 04TB1 Taxable Income Bracket (1) 2. 04TB2 Taxable Income Bracket (2) 3. 04TB3 Taxable Income Bracket (3) 4. 04AT1 Additional 5% Tax Amount 5. 04AT2 Additional 3% Tax Amount Caution: The Alternative Minimum Tax has been repealed for corporations. Fields 04TB1, 04TB2, 04TB3, 04AT1, and 04AT2 will no longer be valid for Tax Periods 201812 and subsequent. Invalid Conditions: Field 04TB1 - Taxable Income Bracket (1), is greater than $50,000. Field 04TB2 - Taxable Income Bracket (2), is greater than $25,000. Field 04TB3 - Taxable Income Bracket (3), is greater than $9,925,000. Field 04AT1 - Additional 5% Tax Amount, is greater than $11,750. Field 04AT2 - Additional 3% Tax Amount, is greater than $100,000. Correction Procedures: Correct any coding or transcription errors. No. If Then 1. Field 04TB1 is greater than $50,000 reduce the amount to $50,000 2. Field 04TB2 is greater than $25,000 reduce the amount to $25,000 3. Field 04TB3 is greater than $9,925,000 reduce the amount to $9,925,000 4. Field 04T1 is greater than $11,750 reduce the amount to $11,750 5. Field 04T2 is greater than $100,000 reduce the amount to $100,000 If box on Part III, Line 35 is checked and the allocation schedule is not attached, SSPND 640. If "no reply" delete applicable Fields as needed. If the box on Part III, Line 35, is not checked, delete applicable Fields as needed.

# Error Code 732

3.12.12.113.15 (01-01-2026) Error Code 732 Error Code 732 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 15TG> Total Fuel Credit Generated 3. 15A01 Amount of Claim 1 4. 15C01 CRN 1 5. 15A02 Amount of Claim 2 6. 15C02 CRN 2 7. 15A03 Amount of Claim 3 8. 15C03 CRN 3 9. 15A04 Amount of Claim 4 10. 15C04 CRN 4 11. 15A05 Amount of Claim 5 12. 15C05 CRN 5 13. 15A06 Amount of Claim 6 14. 15C06 CRN 6 15. 15A07 Amount of Claim 7 16. 15C07 CRN 7 17. 15A08 Amount of Claim 8 18. 15C08 CRN 8 19. 15A09 Amount of Claim 9 20. 15C09 CRN 9 21. 15A10 Amount of Claim 10 22. 15C10 CRN 10 23. 15A11 Amount of Claim 11 24. 15C11 CRN 11 25. 15A12 Amount of Claim 12 26. 15C12 CRN 12 27. 16A01 Amount of Claim 13 28. 16C01 CRN 13 29. 16A02 Amount of Claim 14 30. 16C02 CRN 14 31. 16A03 Amount of Claim 15 32. 16C03 CRN 15 33. 16A04 Amount of Claim 16 34. 16C04 CRN 16 35. 16A05 Amount of Claim 17 36. 16C05 CRN 17 37. 16A06 Amount of Claim 18 38. 16C06 CRN 18 39. 16A07 Amount of Claim 19 40. 16C07 CRN 19 41. 16A08 Amount of Claim 20 42. 16C08 CRN 20 43. 16A09 Amount of Claim 21 44. 16C09 CRN 21 45. 16A10 Amount of Claim 22 46. 16C10 CRN 22 47. 16A11 Amount of Claim 23 48. 16C11 CRN 23 49. 16A12 Amount of Claim 24 50. 16C12 CRN 24 "SECTION 17 or 18 PRESENT" . Invalid Conditions: Error Code 732 will generate when any of the following conditions are present: A credit amount is present and the corresponding credit reference (CRN) is not present. A CRN is present and the corresponding credit amount is not present. A CRN and amount are claimed for an invalid tax period as shown below: No. If And 1. CRN 306 is present Tax period is prior to 200601 2. CRN 307 is present Tax Period is prior to 200601 or subsequent to 201811 3. CRN 309 is present Tax Period is prior to 200601 4. CRN 310 is present Tax Period is prior to 200601 5. CRN 318 is present Tax Period is subsequent to 199707 6. CRN 324 is present Tax Period is prior to 199701 7. CRN 346 is present Tax Period is prior to 199801 8. CRN 347 is present Tax Period is prior to 199801 9. CRN 350 is present Tax Period is prior to 199801 10. CRN 352 is present Tax Period is subsequent to 199411 11. CRN 356 is present Tax Period is prior to 199301 or subsequent to 200412 12. CRN 357 is present Tax Period is prior to 199301 or subsequent to 200412 13. CRN 359 is present Tax Period is prior to 199301 or subsequent to 200412 14. CRN 361 is present Tax Period is prior to 199401 15. CRN 362 is present Tax Period is prior to 199401 16. CRN 363 is present Tax Period is prior to 199301 or subsequent to 200412 17. CRN 369 is present Tax Period is prior to 199401 18. CRN 375 is present Tax Period is prior to 199301 or subsequent to 200412 19. CRN 376 is present Tax Period is prior to 199301 or subsequent to 200412 20. CRN 377 is present Tax Period is prior to 200101 or subsequent to 200711 21. CRN 388 is present Tax Period is prior to 200501 or subsequent to 201811 22. CRN 390 is present Tax Period is prior to 200501 or subsequent to 201811 23. CRN 393 is present Tax Period is prior to 200501 24. CRN 394 is present Tax Period is prior to 200501 25. CRN 395 is present Tax Period is prior to 200501 or subsequent to 200609 26. CRN 411 is present Tax Period is prior to 200601 27. CRN 412 is present Tax Period is prior to 200601 28. CRN 413 is present Tax Period is prior to 200601 29. CRN 414 is present Tax Period is prior to 200601 30. CRN 415 is present Tax Period is prior to 200601 31. CRN 416 is present Tax Period is prior to 200601 32. CRN 417 is present Tax Period is prior to 200601 33. CRN 418 is present Tax Period is prior to 200601 34. CRN 419 is present Tax Period is prior to 200610 or subsequent to 201411 35. CRN 420 is present Tax Period is prior to 200610 or subsequent to 201411 36. CRN 421 is present Tax Period is prior to 200610 or subsequent to 201411 37. CRN 422 is present Tax Period is prior to 200610 or subsequent to 201508 38. CRN 423 is present Tax Period is prior to 200610 or subsequent to 201411 39. CRN 424 is present Tax Period is prior to 200610 or subsequent to 201411 40. CRN 425 is present Tax Period is prior to 200610 or subsequent to 201411 41. CRN 426 is present Tax Period is prior to 200610 or subsequent to 201411 42. CRN 427 is present Tax Period is prior to 200610 or subsequent to 201411 43. CRN 428 is present Tax Period is prior to 200610 or subsequent to 201811 44. CRN 429 is present Tax Period is prior to 200610 or subsequent to 201811 45. CRN 430 is present Tax Period is prior to 200610 or subsequent to 201811 46. CRN 431 is present Tax Period is prior to 200610 or subsequent to 201811 47. CRN 432 is present Tax Period is prior to 200610 or subsequent to 201811 48. CRN 435 is present Tax Period is prior to 200810 or subsequent to 201411 49. CRN 436 is present Tax Period is prior to 200810 or subsequent to 201811 50. CRN 437 is present Tax Period is prior to 200810 or subsequent to 201811 Correction Procedures: Correct any coding and transcription errors. Verify the CRN and credit amount is claimed for a valid tax period. If the amount claimed is for an invalid tax period, as shown above, Delete the CRN and credit amount Fields and assign TPNC 90 with the following literal: "We computed your return without applying your Credit for Federal Tax Paid on Fuels because you claimed a credit that is not valid for the tax period of your return." Note: Some fuel credits expired at the end of 2018. The dates were changed above. We will disallow the credit if claimed on an invalid period and send TPNC 36 when EC 766 displays. If more than 20 credits are claimed on Form 4136 they will need to be manually input by ERS/Rejects. Data Transcription will only input up to 20 individual credits. For more information on TPNC Literals see TPNC 90 Literals. No. Code Explanation 1. 90 Used when a return contains an error and none of the codes above apply.

# Error Code 734

3.12.12.113.16 (01-01-2026) Error Code 734 Error Code 734 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01ORG Organization Code 4. 076J Other Credits and Payments 5. 07RIC Regulated Investment Credit 6. 15TG> Total Credit Generated "SECTION 15, 16, 17 or 18 PRESENT" . Invalid Conditions: Field 15TG>, Total Gas Tax Credit Computer, or Field 07RIC, Regulated Investment Credit, differs from Field 076J, Other Credits or Payments, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Field 076J, Other Credits or Payments, is for refundable credits that do not have a separate Field. Form 4136, and Form 2439, must not be included in the amount for this Field. The taxpayers entry on Part III, Line 6J will be the total of Field 076J, 07RIC and 15TG>. If no errors are found, add the amount in Field 076J to Field 07RIC and delete the amount in Field 076J. Amounts claimed for Form 4136 must be supported, SSPND 640. Amounts claimed in this Field for Form 2439 must be supported ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If Form 2439 is required, SSPND 640. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 740

3.12.12.113.17 (01-01-2026) Error Code 740 Error Code 740 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01ORG Organization Code 5. 03A13 Sch A, Total Unrelated Trade Income 6. 03B13 Sch A, Total Unrelated Trade Expenses 7. 03C13 Sch A, Total Unrelated Trade Net 8. >>>> Total Unrelated Trade Net Underprint Invalid Conditions: Field 03C13, Total Unrelated Trade Net, differs from the underprint ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. If no entries are present in Column B, Field 03B13 is blank, check the return for attachments that list the expenses prior to sending a TPNC. If Field 03C13 (underprint) differs from the taxpayer's amount, verify the taxpayer's figure by totaling the line 13 amount columns A, B, and C and watch for attachments not carried forward to page 1. If EC 740 is set due to Form 3800, drop to the bottom and transmit. If the error does not clear do the following. Verify the General Business Credit in Field 05STV If it rolls to EC 765, verify Total Tax in Field 06MCT. Note: If Form 3800 is attached with an amount on at least one line the filer qualifies for the credit. We never want to send a TPNC as long as the Form 3800 is attached. If no errors are found, assign appropriate TPNC: Note: If the only entries are in Column A, input the Field amount into Field 03C13. No. TPNC Explanation 1. 01 We found an error in the computation of your total income. 2. 90 Fill-in narrative.

# Error Code 742

3.12.12.113.18 (01-01-2024) Error Code 742 Error Code 742 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01ORG Organization Code 3. 03C13 Total Unrelated Trade Net 4. >>>> Total Unrelated Trade Net Underprint 5. 0329 Total Deductions 6. 0331 Net Operating Loss Deduction 7. 03L1 Taxable Income all Unrelated Orgs 8. 03L4 Charitable Contributions 9. 03L6 Deduction for NOL 10. 03L8 Specific Deduction (ERS Input Only) 11. >>>> Specific Deduction Computer 12. 03L9 Trust. Section 199A deduction 13. 0310 Total Deductions (TY2020 and later) 14. 0311 Unrelated Taxable Income 15. >>>> Unrelated Taxable Income Underprint Invalid Conditions: Field 0311, Unrelated Taxable Income, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Field 0311, Unrelated Taxable Income is computed as follows: Field 03L5, Total Unrelated Trade Net, minus Field 0310, Total Deductions, minus Field 03L6, Net Operating Loss Deduction, minus Field 03L8, Specific Deduction. Note: IRC 501(c), 501(c)(7), 501(c)(9) and 501(c)(17) organizations can only take deductions on certain income. If the filer shows a negative amount in Field 03L6 but does not use all of it and shows a positive amount on Field 0311, accept the filers figure. You may need to adjust Field 03L6, so the return will equal what the filer is showing in Field 0311. Note: Verify Field 0310 (Part 1 Line 10) by adding lines 4-9 before assigning TPNC. If there is an amount on Line Part 1, Line 4 add the amount into Field 03L4. If there is an amount on Line Part 1 Line 6 add the amount to Field 03L6. Field 03L8, Specific Deduction,is not transcribed. However, the computer limits the deduction amount to $1,000 or the amount of taxable income whichever is smaller. The taxpayer is allowed only one $1,000 Specific Deduction regardless of the number of businesses included in their unrelated business income. Exception: If the organization is a diocese, province of a religious order, or convention or association of churches, it is allowed one specific deduction for each parish, individual church district or other local unit that regularly conducts an unrelated business. If the organization is entitled to more than $1,000, there must be a schedule showing how the taxpayer arrived at the figure. If the schedule is attached, enter the amount in Field 03L8. If the schedule is not attached and there is no indication of previous correspondence for this schedule, SSPND 640. If no reply, assign TPNC 40. Note: If the taxpayer did not use the Specific Deduction, use TPNC 04. Note: Any entry in Field 03L8 must be in excess of $1,000. If (3) through (5) above do not apply and no errors are found, assign appropriate TPNC: No. TPNC Explanation 1. 04 We found an error in the computation of your taxable income 2. 40 We adjusted your tax return as shown because we didn't receive a reply to our request for additional information 3. 90 Fill-in narrative

# Error Code 744

3.12.12.113.19 (01-01-2026) Error Code 744 Error Code 744 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01ORG Organization Code 4. 0311 Unrelated Taxable Income 5. 04L1 Corporation Income Tax 6. 04L2 Trust Income Tax 7. 04GVT Gross Verified Tax 8. 1117 Schedule D - Line 13(2) AMT 9. 1118A Schedule D - Line 14a(2) AMT 10. 1118B Schedule D - Line 14b(2) AMT 11. 1118C Schedule D - Line 14c(2) AMT 12. 1119 Schedule D - Line 15(2) AMT 13. 11D4E Form 4952 - Line 4e 14. 11D4G Form 4952 - Line 4g 15. 1145 Schedule D - Line 35 AMT 16. >>>> Schedule D - Line 35 Underprint 17. 11A Schedule D - (ERS input only) 18. 11B Schedule D - (ERS input only) 19. 11C Schedule D - (ERS input only) 20. 11D Schedule D - (ERS input only) SECTION 03, 04 or 11 NOT PRESENT. Invalid Conditions: Field 01TXP, Tax Period, is prior to 199312, Field 0334, Unrelated Taxable Income is present, and Field 04GVT is not present. If Error Code 744 displays, the return may require manual computation. Correction Procedures: Correct any coding or transcription errors. You must examine the entire return to determine if it requires manual verification or not. Before performing the computation, everything must be present and correct on the display. If the return is for a Trust, Schedule D is present, and the tax period is 199112 through 199311, enter the taxpayers figure for Line 36 in Field 04GVT. If manual computation is required, manually compute the tax for Field 0411, Corporation Income Tax, or Field 0440, Trust Income Tax, as applicable. See Exhibit 3.12.12-15 through Exhibit 3.12.12-17 for tax rates and worksheets. If the taxpayers tax is correct, enter the taxpayers amount in Field 04GVT, Gross Verified Tax, otherwise, enter the manually computed tax in Field 04GVT. Note: If there is an amount on Line 23, Form 1041, Schedule D and the filer used Schedule D to compute their tax, allow the Schedule D tax computation by putting the filers figure in the verified tax Field. Note: If the filer checked the 401(a) Trust box (Org Code "3" ) on the Form 990-T or the name contains the word IRA, Pension, Welfare, Benefit, Profit Sharing or Retirement they can use the corporate tax rate to figure their tax. If the filer used the corporate rate and any of the above conditions are present, enter CCC "5" to allow the corporate tax rate to be used. If the taxpayer has an amount on Line 23 and used Schedule D to compute their tax and the taxpayer is a fiscal filer (Tax periods 201801 through 201811, compute the tax using a blended rate. For months in 2017 use 23.8 percent and months in 2018 use 21 percent.

# Error Code 746

3.12.12.113.20 (01-01-2026) Error Code 746 Error Code 746 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01ORG Organization Code 4. 0311 Unrelated Taxable Income 5. 04L1 Corporate Income Tax 6. 04L2 Trust Income Tax 7. 04GVT Gross Verified Tax 8. 1117 Schedule D - Line 17(2) AMT 9. 1118A Schedule D - Line 18a(2) AMT 10. 1118B Schedule D - Line 18b(2) AMT 11. 1118C Schedule D - Line 18c(2) AMT 12. 1119 Schedule D - Line 19(2) AMT 13. 11D4E Form 4952 - Line 4e 14. 11D4G Form 4952 - Line 4g 15. 1145 Schedule D - Line 45 AMT 16. >>>> Schedule D - Line 35 Underprint 17. 11A Schedule D - (ERS input only) 18. 11B Schedule D - (ERS input only) 19. 11C Schedule D - (ERS input only) 20. 11D Schedule D - (ERS input only) SECTION 03, 04 or 11 NOT PRESENT. Invalid Conditions: Field 01CCC "Y" is present, Field 0311, Unrelated Taxable Income is present, and Field 04GVT, Gross Verified Tax, is not present. Correction Procedures: If Error Code 746 displays, the return may require manual computation. Correct any coding or transcription errors. You must examine the entire return to determine if it requires manual verification or not. Before performing the computation, everything must be present and correct on the display. If the return is for a Trust, Schedule D is present, and the tax period is prior to 199707, enter the taxpayers figure for Line 36 in Field 04GVT. If the taxpayer has an amount on Line 23 and used Schedule D to compute their tax and the taxpayer is a fiscal filer (Tax periods 201801 through 201811, compute the tax using a blended rate. For months in 2017 use 23.8 percent and months in 2018 use 21 percent. If manual computation is required, manually compute the tax for Field 04L1, Corporation Income Tax, or Field 04L2, Trust Income Tax, as applicable. See Exhibit 3.12.12-15 through Exhibit 3.12.12-17 for tax rates and worksheets. If manual computation is not required, delete CCC "Y" . If the taxpayers tax is correct, enter the taxpayers amount in Field 04GVT, Gross Verified Tax, otherwise, enter the manually computed tax in Field 04GVT. If manually computed tax is "0" (zero), enter "1" in Field 04GVT. Note: Reminder that CCC "Y" is used to indicate "Short Period return for Change of Accounting Period-Enter on short period return due to change of accounting period.

# Error Code 750

3.12.12.113.21 (01-01-2026) Error Code 750 Error Code 750 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01ORG Organization Code 5. 0311 Unrelated Taxable Income 6. 04L2 Trust Income Tax 7. >>>> Trust Income Tax Underprint 8. 04GVT Gross Verified Tax 9. 1117 Schedule D - Line 17(2) AMT 10. 1118A Schedule D - Line 18a(2) AMT 11. 1118B Schedule D - Line 18b(2) AMT 12. 1118C Schedule D - Line 18c(2) AMT 13. 1119 Schedule D - Line 19(2) AMT 14. 11D4E Form 4952 - Line 4e 15. 11D4G Form 4952 - Line 4g 16. 1145 Schedule D - Line 45 AMT 17. >>>> Schedule D - Line 35 Underprint 18. 11A Schedule D - (ERS input only) 19. 11B Schedule D - (ERS input only) 20. 11C Schedule D - (ERS input only) 221. 11D Schedule D - (ERS input only) SECTION 03, 04 or 11 NOT PRESENT. Invalid Conditions: Field 01ORG, Organization Code, is "1" , "2" , or "3" and Field 04L2, Trust Income Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Field 01ORG, Organization Code, is "1" , "2" , or "3" , Tax Period is prior to 199707, and Section 11 is present. Correction Procedures: Correct any coding or transcription errors. Note: This may be a ripple of Error Code 742. Be sure to check for any errors. If none are present re-send TPNC 04. If EC 750 is generated perform the following calculation to determine if the error in the exemption amount is the cause: Calculate the difference between 04L2 and 04L2> (Trusts). Note: Check Field 0311, Taxable Income and use the table below to determine if ripple effect applies. The difference in tax between Field 04L2 and 04L2> (Trusts) assuming no exemption is taken. No. Taxable Income, Field 0311 Tax Rate Subtract this amount to = 1. 3,150 10% 150 2. 3,150 - 11,150 24% 250 3. 11,150 - 15,200 35% 280 4. > 15,200 37% 396 Note: If the wrong amount of exemption is taken, calculate the difference of the right exemption amount from the wrong exemption amount. On 201012 and prior forms move lines 13 to 17, 14a to 18a, 14b to 18b, 14c to 18c, 15 to 19, 19 to 23 and 34 to 45. If the filer checked the 401(a) Trust box (Org Code "3" ) on the Form 990-T or the name contains the word IRA, Pension, Welfare, Benefit, Profit Sharing or Retirement they can use the corporate tax rate to figure their tax. If the filer used the corporate rate and any of the above conditions are present, enter CCC "5" to allow the corporate tax rate to be used. If the taxpayer did not compute an amount for Field 1145, Schedule D, Line 45 AMT, but there is an underprint amount, assign TPNC 06. Note: If Fields 1118A and 1119 are blank, the Schedule D will not compute and there will be no under-print amount. If the box is checked on Line Part II, Line 2 stating the tax was figured using Schedule D and the schedule is not attached, correspond. If there is an amount on Line 23, Form 1041, Schedule D and the filer used Schedule D to compute their tax, allow the Schedule D tax computation by putting the filers figure in the verified tax Field. If the taxpayer quotes "Section 1291" or "Section 453(A), (B), or (C)" , enter the taxpayers amount from Line Part II, Line 2 in Field 04GVT. If the taxpayer has filed a fiscal return (tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation: Step Action Amount Step 1 Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure. Line 1 amount Step 2 Figure the Corporate Tax for the entire year using the 21 percent flat tax. Line 2 amount Step 3 Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. Line 3 amount Step 4 Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. Line 4 amount Step 5 Divide Line 3 by the total number of days in the filers tax year. Line 5 amount Step 6 Divide Line 4 by the total number of days in the filers tax year. Line 6 amount Step 7 Add Lines 5 and 6. This is the filers total tax for the fiscal year. Total tax amount If the amount is fewer than $1,000.00 and EC 742 was bypassed for the Specific Deduction (the filer didn't take the Specific Deduction), do not send a TPNC. Accept the filers entry and put the amount in Field 04GVT. If the return is for a Trust, the Tax Period is 200305 through 200411, and Section 11 is present, review the return for the presence of Schedule D. If the attached Schedule D is for 2003, enter the amounts for column (2) Lines 14b(2), 15b, 15c and 16b in Fields 11A through 11D respectively. If the Error Code still displays, send appropriate TPNC. If the Tax Period is prior to 199707, and Section 11 is present, enter taxpayers amount from Line Part II, Line 2 in Field 04GVT. If Error Code 750 displays because of corrections made in Error Code 744 or 746, send appropriate TPNC. If (2) through (10) above do not apply and no errors are found, assign appropriate TPNC. No. TPNC Explanation 1. 05 We found an error in the computation of your total income tax. 2. 06 We refigured your total income tax by using the alternative tax computation. This was to your advantage. 3. 14 We found an error in the computation of your alternative tax. 4. 40 We adjusted your tax return as shown because we didn't receive a reply to our request for additional information. 5. 41 We computed your tax for you. 6. 90 Fill-in narrative.

# Error Code 752

3.12.12.113.22 (01-01-2026) Error Code 752 Error Code 752 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01ORG Organization Code 5. 0311 Unrelated Taxable Income 6. >>>> Unrelated Taxable Income Underprint 7. 04CGC Controlled Group Code 8. 04MIC Missing Schedule Code 9. 04TB1 Taxable Income Bracket (1) 10. 04TB2 Taxable Income Bracket (2) 11. 04TB3 Taxable Income Bracket (3) 12. 04AT1 Additional 5% Tax Amount 13. 04AT2 Additional 3% Tax Amount 14. 04L1 Corporation Income Tax Taxpayer 15. >>>> Corporation Income Tax Underprint 16. 04GVT Gross Verified Tax 17. 04RN> ERS Input Only Regular-Tax-New-Rate 18. 04RO> ERS Input Only Regular-Tax-Old-Rate SECTION 03 or 04 NOT PRESENT. Invalid Conditions: Field 01ORG, Organization Code is "4" or "5" and Field 04L1 Corporation Income Tax, differs ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more. Caution: The Alternative Minimum Tax has been repealed for corporations. Fields 04TB1, 04TB2, 04TB3, 04AT1, and 04AT2 will no longer be valid for Tax Periods 201812 and subsequent. Correction Procedures: Correct any coding or transcription errors. Note: This may be a ripple of Error Code 742. Be sure to check for errors. If none are present re-send TPNC 04. If EC 752 is generated perform the following calculation to determine if the error in the exemption amount is the cause: Calculate the difference between 04L1, and 04L1> (Corporations). Note: Check Field 0311, Taxable Income and use the table below to determine if ripple effect applies. The difference in tax between Field 04L1 and 04L1> (Corporations) assuming no exemption is taken. No. Taxable Income Field 0311 Tax Rate Subtract this amount to = underprint 1. < 50,000 15% 150 2. 50,000 - 75,000 25% 250 3. 75,001 - 100,000 34% 340 4. 100,000 - 335,000 39% 390 5. 335,000 - 10,000,000 34% 340 6. 10,000,000 - 15,000,000 35% 350 7. 15,000,000 - 18,333,333 38% 380 8. > 18,333,333 35% 350 Note: If the wrong amount of exemption is taken, calculate the difference of the right exemption amount from the wrong exemption amount. If the taxpayer quotes "Section 1291" or "Section 453(A), (B), or (C)" , enter the taxpayers amount from Part I, line 6 in Field 04GVT. If Error Code 752 displays because of corrections made in Error Code 744 or 746, send appropriate TPNC. If the Control Group box is not checked and no allocation schedule is present, delete the Control Group bracket amounts. Fields 04RN and 04RO used by ERS employees to figure the Blended Tax Rate if necessary. If the taxpayer has filed a fiscal return (tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation: Step Action Amount Step 1 Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure. Line 1 amount Step 2 Figure the Corporate Tax for the entire year using the 21 percent flat tax. Line 2 amount Step 3 Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. Line 3 amount Step 4 Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. Line 4 amount Step 5 Divide Line 3 by the total number of days in the filers tax year. Line 5 amount Step 6 Divide Line 4 by the total number of days in the filers tax year. Line 6 amount Step 7 Add Lines 5 and 6. This is the filers total tax for the fiscal year. Total tax amount If (2) or (3) or (4) above do not apply and no errors are found, assign appropriate TPNC: No. TPNC Explanation 1. 05 We found an error in the computation of your total income tax. 2. 40 We adjusted your tax return as shown because we didn't receive a reply to our request for additional information. 3. 41 We computed your tax for you. 4. 90 Fill-in narrative.

# Error Code 754

3.12.12.113.23 (01-01-2026) Error Code 754 Error Code 754 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01ORG Organization Code 5. 03C13 Total Unrelated Trade Net 6. >>>> Total Unrelated Trade Net Underprint 7. 0311 Unrelated Taxable Income 8. 04L1 Trust Income Tax 9. >>>> Trust Income Tax Underprint 10. 04L3 Alternative Minimum Tax 11. 051A Foreign Tax Credit 12. >>>> Foreign Tax Credit Underprint 13. 0824 Net Operating Loss Deduction AMT 14. 0825 Adjusted Alternative Minimum Taxable Income 15. 0851> Alternative Minimum Taxable Income Computer 16. 0854> Tentative Minimum Tax AMT Computer 17. 08ATV Total Alt. Min. Tax Verified SECTION 03, 04, 05 or 08 NOT PRESENT. Invalid Conditions: Field 01ORG is "1" , "2" , or "3" and Field 04L5, Alternative Minimum Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Field 01ORG is "1" , "2" , or "3" , Tax Period is 200101 through 200212, and Section 08 is present. Correction Procedures: Correct any coding or transcription errors. If Field 04L5 is present and Section 08 is missing: and Schedule I, Form 1041, is not present, SSPND 640. and Schedule I, Form 1041, is present, enter all transcription lines from Schedule l in appropriate Fields in Section 08. For tax periods 201812 and later the Alternative Minimum tax (AMT) is not valid. For fiscal filers (tax periods 201801 through 201811 see paragraph 4 below). Taxpayers who file a fiscal return for tax periods 201801 through 201811 will multiply the Form 4626, Alternative Minimum Tax Corporations amount by a fraction. Use the table below to compute the taxpayers AMT. No. Tax Period Months AMT is valid Multiply the amount on Form 4626 Line 14 by: 1. 201801 11 .915068 2. 201802 10 .838356 3. 201803 9 .753425 4. 201804 8 .671233 5. 201805 7 .586301 6. 201806 6 .504110 7. 201807 5 .419178 8. 201808 4 .334247 9. 201809 3 .252055 10. 201810 2 .167123 11. 201811 1 .084932 If Tax Period is 200101 through 200212 and Section 08 is present, enter taxpayers amount for Line 38 in Field 08ATV. If entries are present in Part IV of Schedule I, Form 1041: Accept the filers entry and enter the amount in Field 08ATV. If the filer has computed the amount to ($0.00), enter "1" in Field 08ATV. If Tax Period is other than referenced in (3) above and there are no coding or transcription errors, assign appropriate TPNC. No. TPNC Explanation 1. 23 We found an error in the computation of the Alternative Minimum Tax. 2. 40 We adjusted your tax return as shown because we didn't receive a reply to our request for additional information. 3. 90 Fill-in narrative.

# Error Code 756

3.12.12.113.24 (01-01-2026) Error Code 756 Error Code 756 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01ORG Organization Code 5. 0311 Unrelated Taxable Income 6. 04CGC Controlled Group Code 7. 04L1 Corporation Income Tax 8. >>>> Corporation Income Tax Underprint 9. 04L4 Alternative Minimum Tax 10. 051A Foreign Tax Credit 11. >>>> Foreign Tax Credit Underprint 12. 05PTC Possessions Tax Credit 13. 1003 Alternative TI Before Adjustments AMT 14. 1004E Adjusted Current Earnings AMT 15. 1005> AMTI Before NOLD AMT Computer 16. 1006 Net Operating Loss Deduction AMT 17. >>>> Net Operating Loss Deduction Underprint 18. 1007> Alternative Minimum Taxable Income 19. 108C> Exemption AMT Computer 20. 1012 Tentative Minimum Tax 21. >>>> Tentative Minimum Tax Underprint 22. 10TMV Tentative Minimum Tax Verified SECTION 03, 04, 05 or 10 NOT PRESENT. Invalid Conditions: Field 01ORG, Organization Code, is "4" or "5" and Field 04L5, Alternative Minimum Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Field 01ORG is 4 or 5, Tax Period is 200101 through 200212 and Section 10 is present. Correction Procedures: Correct any coding or transcription errors. If Field 04L5 is present and Section 10 is missing: and Form 4626 is not present, SSPND 640. and Form 4626 is present, enter all transcription lines from Form 4626 in the appropriate Fields in Section 10. Field 10TMV, Tentative Minimum Tax Verified, is used in the following situation(s): Field 04CGC is (Controlled Group returns), and Line 8a, Form 4626, is fewer than $40,000, or Line 8b, Form 4626, is fewer than $150,000. Line 11, Form 4626, has an entry for Alternative Minimum Tax Foreign Tax Credit. Field 04L5, Alternative Minimum Tax, is present, Form 4626 is missing. For controlled Group Returns, compute Tentative Minimum Tax Verified as follows: Field 1007>, minus, The taxpayers amount on Line 8c, Form 4626, times 20%. If Line 11 has an entry, subtract Line 11 amount from the result of "b" above. Enter the result of in Field 10TMV. Line 11, Form 4626, has an entry for Alternative Minimum Tax Foreign Tax Credit, compute Tentative Minimum Tax Verified as follows: Field 1012>, minus, The taxpayers amount on Line 11. Enter the result in Field 10TMV. Field 04L5 is present and Form 4626 is missing, Section 10 had no entries, and no reply to correspondence, compute Field 10TMV as follows: Field 04L5, plus, Field 0435C, minus, Field 0540A , minus, Field 0540B. Enter the result in Field 10TMV. For tax periods 201812 and later the Alternative Minimum tax (AMT) is not valid. For fiscal filers (tax periods 201801 through 201811 see paragraph 4 below). Taxpayers who file a fiscal return for tax periods 201801 through 201811 will multiply the Form 4626, Alternative Minimum Tax Corporations amount by a fraction. Use the table below to compute the taxpayers AMT. No. Tax Period Months AMT is valid Multiply the amount on Form 4626 Line 14 by: 1. 201801 11 .915068 2. 201802 10 .838356 3. 201803 9 .753425 4. 201804 8 .671233 5. 201805 7 .586301 6. 201806 6 .504110 7. 201807 5 .419178 8. 201808 4 .334247 9. 201809 3 .252055 10. 201810 2 .167123 11. 201811 1 .084932 If no errors are found, assign appropriate TPNC: No. TPNC Explanation 1. 23 We found an error in the computation of the Alternative Minimum Tax. 2. 40 We adjusted your tax return as shown because we didn't receive a reply to our request for additional information. 3. 90 Fill-in narrative.

# Error Code 757

3.12.12.113.25 (01-01-2026) Error Code 757 Error Code 757 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 04L1 Corporation Income Tax Taxpayer 3. >>>> Corporation Income Tax Underprint 4. 04L2 Trust Income Tax Taxpayer Credit 5. >>>> Trust Income Tax Underprint 6. 04L3 Proxy Tax 7. 04L4 Other Tax 8. 04L5 Alternative Minimum Tax 9. 04L6 Non-compliant Hospital Facility Income 10. 04L7 Total Tax before credit SECTION 04, 08 or 10 NOT PRESENT. Invalid Conditions: Field 04L7, Tax Before Credits, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Note: This may be a ripple of Error Code 742. Be sure to check for errors. If none are present re-send TPNC 04. Note: If the filer has Section 1291 tax they are supposed to write Section 1291 next to Line 35C or 36 and include the amount on either line so it's included in the total on line 39. If the filer includes Section 1291 tax or any amount on Part II, Line 4 you will need to GETSEC Section 06 and put the amount in the Verified Field. If no errors are found, assign appropriate TPNC: No. TPNC Explanation 1. 40 We adjusted your tax return as shown because we didn't receive a reply to our request for additional information. 2. 90 Fill-in narrative.

# Error Code 758

3.12.12.113.26 (01-01-2026) Error Code 758 Error Code 758 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01ORG Organization Code 5. 04MIC Missing Schedule Code 6. 04L6 Non-Compliant Hospital Facility Income 7. 04L7 Total Tax Before Credits 8. 051A Foreign Tax Credit 9. >>>> Foreign Tax Credit Underprint 10. 051B Other Credits 11. >>>> Other Credits Underprint 12. 051C General Business Credit 13. >>>> General Business Credit Underprint 14. 051D Prior Year Minimum Tax Credit 15. >>>> Prior Year Minimum Tax Credit Underprint 16. 051E Total Statutory Credits 17. >>>> Total Statutory Credits Underprint 18. 05TSV Total Statutory Credits Verified 19. 0854> Tentative Minimum Tax AMT Computer 20. 1012 Tentative Minimum Tax 21. >>>> Tentative Minimum Tax Underprint SECTION 04, 08 or 10 NOT PRESENT. Invalid Conditions: Field 051C, General Business Credit, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. If taxpayer entered amount for Form 4136 on Line 40(c) follow the table below: No. If Then 1. Form 4136 is attached, delete the amount from Fields 051C and 051E. 2. Form 4136 is not attached, delete the amount for Form 4136 from Fields 051C and 051E and correspond for Form 4136. If no reply, assign appropriate TPNC and disallow the credit. Field 051C, General Business Credit, amount is from Form 3800 or from the actual credit form as follows: Form 6478 - Credit for Alcohol used as Fuel Form 6765 - Credit for Increasing Research Activities Form 8586 - Low-Income Housing Credit Form 8820 - Orphan Drug Credit Form 8826 - Disabled Access Credit Form 8830 - Enhanced Oil Recovery Credit Form 8835 - Renewable Electricity and Refined Coal Production Credit Form 8844 - Empowerment Zone Credit Form 8846 - Credit for Employer Social Security Taxes Paid on Certain Employee Cash Tips Form 8847 - Credit for Contributions to Certain Community Development Corporations Form 8861 - Welfare to Work Credit Form 8864 - Biodiesel Fuels Credit Form 8874 - New Markets Credit Form 8881 - Credit for Small Pension Plan Form 8882 - Credit for Employee Provided Child Care Form 8884 - New York Liberty Zone Credit Form 8896 - Low Sulfur Diesel Fuel Production Credit Form 8900 - Qualified Railroad Track Maintenance Credit Enter the appropriate Missing Schedule Code in Field 04MIC when the required form is not attached. Send the return back to the filer for the missing form if more than one form is missing. SSPND 640. The computer limits Field 051C, General Business Credit, to the lesser of: Field 051C, General Business Credits, or Field 04L7, Total Tax Before Credits, minus, Field 051A, Foreign Tax Credit Field 051B, Other Credits 25% of any amount over $25,000 Field 1012, Tentative Minimum Tax (Corporations) or Field 0854>, Tentative Minimum Tax AMT Computer (Trusts) Note: For Tax Periods prior to 200012, Field 04L7> does not include Proxy Tax or Alternative Minimum Tax. If Form 3800 or the form for the credit is attached to backup the credit claimed, enter the amount in Field 05TSV and allow the credit. Exception to the above limitation: IRC 38(c)(2), IRC 383 and IRC 384, allows a larger investment credit deduction than normally used on Form 3800 If Form 3800 cites IRC 38(c)(2) or IRC 384, verify the taxpayers figure for Line 051e and enter the total in Field 05TSV. If (5) above does not apply and no coding or transcription errors are found, assign appropriate TPNC: No. TPNC Explanation 1. 31 We found an error in the computation of the General Business Credit on Form 3800. 2. 40 We adjusted your tax return as shown because we didn't receive a reply to our request for additional information. 3. 90 Fill-in narrative.

# Error Code 760

3.12.12.113.27 (01-01-2024) Error Code 760 Error Code 760 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01ORG Organization Code 5. 04MIC Missing Schedule Code 6. 04L6 Non-Compliant Hospital Facility Income 7. 04L7 Total Tax Before Credits 8. 051A Foreign Tax Credit 9. >>>> Foreign Tax Credit Underprint 10. 051B Other Credits 11. >>>> Other Credits Underprint 12. 051C General Business Credit 13. >>>> General Business Credit Underprint 14. 051D Prior Year Minimum Tax Credit 15. >>>> Prior Year Minimum Tax Credit Underprint 16. 051E Total Statutory Credits 17. >>>> Total Statutory Credits Underprint 18. 05TSV Total Statutory Credits Verified 19. 0854> Tentative Minimum Tax AMT Computer 20. 1012 Tentative Minimum Tax 21. >>>> Tentative Minimum Tax Underprint SECTION 04, 08 or 10 NOT PRESENT. Invalid Conditions: Field 051D, Prior Year Minimum Tax Credit, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 05TSV, Total Statutory Credits Verified, is not present. Correction Procedures: Correct any coding or transcription errors. If this credit is present, the taxpayer must attach Form 8827, Credit for Prior Year Minimum Tax (Corporations), or Form 8801, Credit for Prior Year Minimum Tax (Trusts). If Form 8801 or Form 8827 is required and not present, enter Missing Schedule Code 46 in Field 04MIC. Correspond for missing form only if corresponding for another reason. The computer limits Field 051D, Prior Year Minimum Tax Credit, to the lesser of: Field 051D, or Field 04L7, Income Tax Before Credits, minus, Field 051A, Foreign Tax Credit, Field 051B, Other Credits, and, Field 051C, General Business Credits, then, The result of (3)b through (3)e above minus Field 1012, Tentative Minimum Tax (Corporations) or Field 0854>, Tentative Minimum Tax AMT Computer (Trusts). Note: For Tax Periods prior to 200012, Field 04L7> does not include Proxy Tax or Alternative Minimum Tax. If no errors are found, assign appropriate TPNC. No. TPNC Explanation 1. 02 We found an error in the computation of the credit for prior year minimum tax on Form 8801. (Trust returns) 2. 34 We found an error in the computation of the credit for prior year minimum tax on Form 8827. (Corporation returns) 3. 40 We adjusted your tax return as shown because we didn't receive a reply to our request for additional information. 4. 90 Fill-in narrative.

# Error Code 761

3.12.12.113.28 (01-01-2026) Error Code 761 Error Code 761 displayed Fields are: No. Field Explanation 1. 01CCC COND-CODE-FLD 2. 21BX Checkbox 3. 21CBX Checkbox C 4. 2102 Number of Full Time Employees Tax Year 5. 2104 Health Insurance Premiums Paid 6. 2105 Premiums you Would Have Paid 7. 2106 Smaller of lines 4 or 5 8. 2107 Multiply line 6 by 35% 9. 2116 Add lines 12 and 16 10. 2119 Payroll Taxes 11. 2120 Tax Exempt Small Employers 12. 076F Form 990-T, Part III, line 6f, Small Business Health Care Credit Amount SECTION 21 NOT PRESENT Invalid Conditions: Field 21BX is "0" (no box is checked), "2" (the no box is checked) or "3" (both boxes are checked). Field 021CBX is marked "yes" , you already received the credit for two consecutive years. (Tax Periods 201612 and subsequent) Field 2102 is 25 or greater. Field 2106 is not the smaller of Fields 2104 or 2105. Field 2107 is not 35% of Field 2106 (+/- $99). Field 2120 is not the smaller of Fields 2116 or 2119. Field 01CCC contains a "G" and "C" . Section 21 is present and CCC "C" is not present or CCC "C" is present and Section 21 is not present. Correction Procedures: Correct any coding or transcription errors. For Tax Periods 201312 and prior, enter a "1" in Field 21BX. The Form 8941 did not have a Shop Box prior to the 2014 revision. If a 2014 Form 8941 is used the Shop Box must be marked "yes" or "no" . If a 2013 Form was used there is no Shop Box, follow the instruction in (2) above. We will not disallow the credit if the no box is checked in this case. As stated above beginning in TY 2014, PY 2015 Fields 21BX and 21CBX must be marked "yes" or "no" . These are questions A and C on Form 8941. For question A if marked "no" , both boxes are checked or neither box is checked, correspond for a corrected Form 8941 (also see the no reply instructions). Question C Does not have to be answered on returns filed for Tax Period 201611 and prior. Enter a "2" in Field 21CBX to clear the error. For Tax Periods 201612 and subsequent question C does have to be answered. If the filer uses a Form 8941 prior to the 2016 revision correspond for the correct form. Issue Letter 2696-C if neither boxes are checked or both boxes are checked in Field 21BX or 21CBX. Note: Exception: If the filer lives in the following States and Counties they qualify for the credit even if the no box is checked. The instructions for the form tell the filer to check the "yes" box but many are checking the no box in error. Tax Year 2014 returns. For the State of Washington, if the filer lives in Adams, Asotin, Benton, Chelan, Clallam, Columbia, Douglas, Ferry, Franklin, Garfield, Grant, Grays Harbor, Island, Jefferson, King, Kitsap, Kittitas, Klickitat, Lewis, Lincoln, Mason, Okanogan, Pacific, Pend Oreille, Pierce, San Juan, Skagit, Skamania, Snohomish, Spokane, Stevens, Thurston, Wahkiakum, Walla Walla, Whatcom, Whitman, and Yakima counties. Tax Year 2014 returns. For the State of Wisconsin, if the filer lives in Green Lake, Lafayette, Marquette, Florence, and Menominee counties. - Tax Year 2015 returns. For the State if Iowa, Adair, Adams, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Buena Vista, Butler, Calhoun, Carroll, Cass, Cedar, Cerro Gordo, Cherokee, Chickasaw, Clarke, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Humboldt, Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Palo Alto, Pocahontas, Polk, Pottawattamie, Poweshiek, Ringgold, Sac, Scott, Shelby, Story, Tama, Taylor, Union, Van Buren, Wapello, Warren, Washington, Wayne, Webster, Winnebago, Worth, and Wright counties. Note: If the filer checks no to the SHOP question but claims the credit use the following instructions. If the filer says they qualify or mentions notice 2014 or 2015-08 or 2014 or 2015-6 IRB 589 and lives in a city in Washington, Wisconsin or Iowa or says they live in one of the areas included for the required year above and claims the credit go to City County Cross Reference to determine the county using the state and city, if the city is in one of these counties, allow the credit. If the filer indicates somewhere on the return or replies to our correspondence, checks no and any of the above applies, verify they live in one of the States/Counties shown above and check the "yes" box and continue processing. If this doesn't apply, process as usual. Add the following sentence in the open paragraph in cases a) and b) above. "We cannot determine your response to the question on line A of Form 8941, Credit for Small Employer Health Insurance Premiums. You did not check a box, checked the No box while claiming the credit or checked both the "Yes" and "No" boxes. Only one box must be checked. Please clarify your intent." let us know what you want us to use" Make the appropriate changes based on the reply received. If the NO box was checked and the filer replies saying they meant to check No, Disallow the credit and send TPNC 35 when EC 766 displays. Also see the no reply instructions in Exhibit 3.12.12-7. If the filer checked "yes" for Field 21CBX the filer does not qualify for the credit. Remove the credit and send TPNC 55 when EC 766 comes up. Correct any filer errors in Fields 2106, 2107 or 2120. See invalid conditions above. They must be entered in accordance with the Invalid Conditions above. If the filer didn't use the smaller of Field 2104 or 2105 in Field 2107 change Field 2107 to the smaller amount and send TPNC 35 when EC 766 displays. If the filer didn't use the smaller of Field 2116 or 2119 in Field 2120 change Field 2120 to the smaller amount and send TPNC 35 when EC 766 displays. When line 2120, Form 8941, differs from the amount reported on Form 990-T, Part IV line 45f, EC 768 will display, enter the new line 20 amount (Field 2120) in Field 076F. Note: Fields 2107 and 2120 will contain the filers figures. It will not be reduced to 16.3% on Form 8941. This will cause the return to go to error so a notice will be generated. Field 076F will be generated at the reduced rate. Note: Field 2107 was 25% on the 2013 Form 8941 and 35% on the 2014 form. Use 35% for any form filed for TY 2013 and 35% for returns filed for TY 2014. If Field 2102 is 25 or greater the filer does not qualify for the credit. Blank 990-T Field 076I, remove Section 21 for Form 8941, remove CCC "C" and send TPNC 35 when EC 766 comes up. If a prior year Form 8941 is used, put Line 22 in Field 2117, Line 23 in Field 2118, Line 24 in Field 2119, and Line 25 in Field 2120. If the Form 8941 was transcribed correctly and there are no invalid conditions (shown above) so they qualify for the credit, continue processing. If CCC "G" and CCC "C" are present on an amended return, delete CCC "C" . If there is an amount greater than 0 in Field 0644, Delete CCC "C" . If the return will result in a refund (amount greater than 0 on Line 49) remove CCC "C" and input CCC "0" . If there is an amount present on Line 6f greater than "0" (zero), Form 8941 is attached or any indication the return is being filed to claim the Small Business Healthcare Credit, CCC "C" must be present. If the credit is not being claimed and CCC "C" is present, remove CCC "C" . If Field 2119 is blank correspond for a corrected Form 8941. If Field 2119 has "0" (zero) entered they do not qualify for the credit. Delete Section 21 and Field 076I from Form 990-T and send TPNC 35 when EC 766 comes up. Note: Field 076f, Part III, Line 6f on Form 990-T must have an entry to bring up EC 766. Remove CCC "C" and send TPNC 35 if there is a "0" (zero) in Field 2119.

# Error Code 762

3.12.12.113.29 (01-01-2024) Error Code 762 Error Code 762 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01ORG Organization Code 5. 04MIC Missing Schedule Code 6. 04L6 Non-Compliant Hospital Facility Income 7. 04L7 Total Tax Before Credits 8. >>> Total Tax Before Credits Underprint 9. 051A Foreign Tax Credit 10. >>>> Foreign Tax Credit Underprint 11. 051B Other Credits 12. >>>> Other Credits Underprint 13. 051C General Business Credit 14. >>>> General Business Credit Underprint 15. 051D Prior Year Minimum Tax Credit 16. >>>> Prior Year Minimum Tax Credit Underprint 17. 051E Total Statutory Credits 18. >>>> Total Statutory Credits Underprint 19. 05TSV Total Statutory Credits Verified SECTION 04 or 05 NOT PRESENT. Invalid Conditions: Field 051E, Total Statutory Credits, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The computation of Field 051E, Total Statutory Credits, is as follows: Field 051A, Foreign Tax Credit, plus Field 051B, Other Credits, Field 051C, General Business Credit, and Field 051D, Credit for Prior Year Minimum Tax. Correction Procedures: Correct any coding or transcription errors. If no errors are found, assign appropriate TPNC. No. TPNC Explanation 1. 02 We found an error in the computation of the credit for prior year minimum tax on Form 8801. (Trust returns) 2. 11 Foreign Tax Credit was more than the law allows. 3. 12 We found an error in the amount of Investment Credit applied against your tax. 4. 25 We found an error in the computation of the alcohol fuels credit or the Non Conventional Source Fuel Credit. 5. 26 We found an error in the computation of the Research Credit. 6. 31 We found an error in the computation of the General Business Credit on Form 3800. 7. 32 We found an error in the computation of the Low Income Housing Credit on Form 8586. 8. 33 We found an error in the computation of the Recapture of Low Income Housing Credit on Form 8611. 9. 34 We found an error in the computation of the credit for prior year minimum tax on Form 8827. (Corporation returns) 10. 90 Fill-in narrative.

# Error Code 763

3.12.12.113.30 (01-01-2026) Error Code 763 Error Code 763 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 076F Credit for Small Employers Health Insurance Premiums Form 990-T Invalid Conditions: Credit is claimed on a return with a Tax Period ending prior to December 31, 2010. Note: Error Code 763 will be bypassed if CCC "C" is present. Correction Procedures: Check for transcription or coding errors. This credit cannot be claimed if the Tax Period Ending Date is prior to 12/31/2010 unless CCC "Y" or "F" is present and it's truly a short year or final return. Remove the credit and continue processing the return.

# Error Code 764

3.12.12.113.31 (01-01-2026) Error Code 764 Error Code 764 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 01ORG Organization Code 5. 04MIC Missing Schedule Code 6. 04L1 Corporate Income Tax 7. >>>> Corporate Income Tax Underprint 8. 04L2 Trust Income Tax 9. >>>> Trust Income Tax Underprint 10. 04L3 Proxy Tax 11. 04L5 Alternative Minimum Tax 12. 04L6 Non-compliant Hospital Income 13. 04L7 Total Tax Before Credits 14. >>>> Total Tax Before Credits Underprint 15. 04GVT Gross Verified Tax 16. 051E Total Statutory Credits 17. >>>> Total Statutory Credits Underprint 18. 05TSV Total Statutory Credits Verified 19. 06L3 Recapture Taxes 20. 06L4 Total Tax 21. >>>> Total Tax Underprint 22. 06L5 Net Form 965 or Form 965-B Tax Paid 23. 06MCT Manually Correct Tax SECTION 04 or 05 NOT PRESENT. Invalid Conditions: Field 06L4, Total Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction procedures: Correct any coding or transcription errors. Note: This may be a ripple of Error Code 742. Be sure to check for errors. If none are present re-send TPNC 04. Field 06L4, Total Tax, is computed as follows: Field 04L7 - Total Tax Before Credits, minus, Field 051E - Total Statutory Credits, plus, Field 06L3 - Recapture Taxes. Note: For Tax Periods prior to 2012, Field 04L7> does note include Proxy Tax or Alternative Minimum Tax. Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer. SSPND 640. If Field 06L3, Recapture Taxes, is present and: Taxpayer checked Box Form 4255 is not attached, enter missing Schedule Code "45" in Field 04MIC and correspond for missing form if corresponding for another reason. Taxpayer checked Form 8696 or Form 8697 box and Form 8696 or Form 8697 is not attached, correspond for missing form if corresponding for another reason. Taxpayer checked Form 8611 box, GTSEC 06 and edit amount to Field 0642B. This could be a ripple from EC 758. If you entered an amount from Field 0541C into Field 05TSV for Form 3800 and EC 764 comes up input the correct tax amount in Field 06MCT, subtracting the credit. If Part II, line 3, has a notation of "Lobby Tax" , enter the amount in Field 04L3, Proxy Tax. If Part II, line 37, has an entry, a supporting schedule showing the computation must be attached. If the computation schedule is not attached, correspond. If the taxpayer quotes "Section 1294" , enter the taxpayers amount from line 43 in Field 04GVT. If Field 04ET, Environmental Tax, is present and the difference between Field 0644 and the underprint is the amount in Field 04ET, enter the taxpayers figure for Part III, line 3 and/or line 4, in Field 06MCT. If the taxpayer has notated on Form 965 or Form 965-B, Tax on the returns or attachments, edit CCC "J" if it hasn't been already. Continue processing. If everything is present SSPND 460. If the taxpayer has filed a fiscal return (tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation: Step Action Amount Step 1 Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure. Line 1 amount Step 2 Figure the Corporate Tax for the entire year using the 21 percent flat tax. Line 2 amount Step 3 Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. Line 3 amount Step 4 Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. Line 4 amount Step 5 Divide Line 3 by the total number of days in the filers tax year. Line 5 amount Step 6 Divide Line 4 by the total number of days in the filers tax year. Line 6 amount Step 7 Add Lines 5 and 6. This is the filers total tax for the fiscal year. Total tax amount If no errors are found, assign appropriate TPNC: No. TPNC Explanation 1. 05 We found an error in the computation of your total income tax. 2. 08 The credit claimed was more than the law allows. 3. 33 We found an error in the computation of the Recapture of Low Income Housing Credit on Form 8611. 4. 40 We adjusted your tax return as shown because we didn't receive a reply to our request for additional information. 5. 41 We computed your tax for you. 6. 90 Fill-in narrative.

# Error Code 766

3.12.12.113.32 (01-01-2026) Error Code 766 Error Code 766 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01ORG Organization Code 4. 06L4 Total Tax 5. >>>> Total Tax Underprint 6. 076A Overpayment Credit Prior Year 7. 076B Estimated Tax Payments 8. 076C Tax Deposited With Extension 9. 076D Foreign Tax Withheld Form 1042-S 10. 076E Backup Withholding 11. 076F Credit for Small Employer Health Insurance Premiums 12. 076G Other Payments and Credits 13. 076H Credit from a RIC or REIT (Form 2439) 14. 076I Credit for federal tax paid on fuels (Form 4136) 15. 076J Other credits and payments 16. 07RIC Regulated Inv. Co. Credit 17. 07EPV EPE Verified Amount 18. 077> Total Payments Computer 19. 078 Estimated Tax Penalty 20. 07B/R Balance Due Overpayment 21. >>>> Balance Due Overpayment Underprint 22. 07CRE Credit Elect 23. 15TG> Total Credit Generated SECTION 15, 16, 17 or 18 PRESENT Invalid Conditions: Field 07B/R, Balance Due Overpayment, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception, do not correspond for Part III, Line 6F amount. Line 6F will not match the amount on the return due to Sequestration. Correction Procedures: Correct any coding or transcription errors. Note: Amounts for penalties and/or interest must not be included in Field 07B/R unless it is for Estimated Tax Penalty. Amounts claimed for Form 8941 in Field 076F must be supported. SSPND 640 and correspond for Form 8941≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If line 2 of Form 8941 is 25 or more, disallow the credit and send appropriate TPNC. If multiple Form 8941 are filed, pull the return back from processing and send it back to the filer. Also see EC 763 instructions. You will need to bring up the underprint because it will be the correct Sequestration amount. This amount will be generated when Field 076F is populated. If the filer didn't use the smaller of Field 2104 or 2105 in Field 2107 on Form 8941 change Field 2107 to the smaller amount and send TPNC 35. If the filer didn't use the smaller of Field 2116 or 2119 in Field 2120 on Form 8941 change Field 2120 to the smaller amount and send TPNC 35. If credit is claimed on a 2010 revision of Form 8941, GETSEC 21 and correct any transcription errors. Refer to IRM 3.12.12.113.29 for correct line items. Verify CCC "C" is present if there is an amount in Field 076F. This will generate a notice to the filer that explains Sequestration and why the refund is fewer than the filer expected. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Field 076I, Other Credits or Payments, is for refundable credits that do not have a separate Field. Form 4136, Credit for Federal Tax Paid on Fuels, and Form 2439, Regulated Investment Credit, must not be included in the amount for this Field. If there is an amount in Field 076H move the amount to Field 07RIC. The taxpayers entry on Line Part III, Line 6J must be the total of Field 076G, 07RIC and 15TG>. Amounts claimed for Form 4136 must be supported, SSPND 640. Amounts claimed 03L6 in this Field for Form 2439 must be supported ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If Form 2439 is required, SSPND 640. If Field 0644 is a negative amount because the total credits in Field 0540E are greater than the total in Field 0440, change the amount in Field 0644 to "0" (zero). Also change Field 07B/R to "0" (zero) if it is a negative amount and there is a refund. Credits shown in Field 0540E are not refundable credits. These can only be used to reduce tax. Send the appropriate TPNC. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If no errors are found, assign appropriate TPNC: No. TPNC Explanation 1. 10 We found an error in the computation of the tax due or overpayment amount. 2. 35 We found an error in the computation of the credit for Small Employer Health Insurance Premiums on Form 8941 or you do not qualify for the credit. 3. 36 We found an error in the computation of the credit for federal tax on fuels on Form 4136. 4. 40 We adjusted your tax return as shown because we didn't receive a reply to our request for additional information. 5. 43 We can't allow the amount you reported as federal income tax withheld because your return didn't have the necessary Form W-2 attached as verification. 6. 48 This TPNC will not send a notice. As stated above the CCC "C" will generate the notice. The TPNC will be needed to clear the error. 7. 55 We didn't allow the amount you claimed as Credit for Small Employer Health Insurance Premiums on you tax returns. You're not eligible to claim the credit based on your response to the questions on Form 8941, line A or C. You can't claim the credit because you didn't participate in a Small Business Health Options Program (SHOP), and or you already received the credit for two consecutive years. 8. 90 Fill-in narrative.

# Error Code 768

3.12.12.113.33 (01-01-2026) Error Code 768 Error Code 768 will be bypassed due to Sequestration. Fields 2120 and 076F will never be equal for now. Error Code 768 displayed Fields are: No. Field Explanation 1. 2102 Number of Full Time Employees Tax Year 2. 2104 Heath Insurance Premiums Paid 3. 2105 Premiums you Would Have Paid 4. 2106 Smaller of lines 4 or 5 5. 2107 Multiply line 6 by 35% 6. 2116 Add lines 12 and 15 7. 2119 Payroll Taxes Amount 8. 2120 Tax Exempt Employers Amount to Form 990-T from Form 8941 9. 076F Small Business Health Care Credit Amount Invalid Conditions: Field 076F from Form 990-T and Field 2120 from Form 8941 must be the same amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Only one Form 8941 credit can be claimed on Form 990-T. Correction Procedures: Correct any coding or transcription errors. Amounts claimed for Form 8941 in Field 076F must be supported, SSPND 640 for Form 8941 if Form 8941 is missing ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Verify the amount in Field 076F equals Form 8941, line 20. If the amounts differ enter the amount from Form 8941 line 20 in Field 076F If more than one Form 8941 is present, send the return back to the filer for a corrected Form 8941. SSPND 640. If a prior year Form 8941 is used, move the amount from Line 22 to Field 2217, Line 23 to Field 2118, Line 24 to Field 2119, and Line 25 to Field 2120.

# Error Code 770

3.12.12.113.34 (01-01-2026) Error Code 770 Error Code 770 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01CCC Computer Condition Code 3. 078 Estimated Tax Penalty 4. 07B/R Balance Due Overpayment 5. >>>> Balance Due Overpayment Underprint 6. 07CRE Credit Elect Invalid Conditions: Field 07B/R, Balance Due Overpayment, minus Field 07CRE, Credit Elect, is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 01CCC "O" is not present. If the conditions for Error Code 770 are present, the computer will generate ERS Action Code (AC) 341. Correction Procedures: Correct any coding or transcription errors. Verify the refund amount is $100 million or more. If so follow the steps below. If it's under $100 million, enter a clear code and continue processing. The refund will be generated systemically if it is not $100 million or more. If the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, follow IRM 3.12.38.5.6 to ensure the refund is issued timely. Once the manual refund is issued enter "O" in Field 01CCC.

# Error Code 772

3.12.12.113.35 (01-01-2026) Error Code 772 Error Code 772 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01RCD Received Date 3. 01CCC Computer Condition Code 4. 01CRD Correspondence Received Date 5. 01RDD> Return Due Date 6. 078 Estimated Tax Penalty 7. 07B/R Balance Due Overpayment 8. >>>> Balance Due Overpayment Underprint 9. 07CRE Credit Elect Note: This procedure is for Manual Refunds. Invalid Conditions: Field 07B/R, Balance Due Overpayment, minus Field 07CRE, Credit Elect, is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the process date is 20 days or more later than the Interest Penalty Date and Field 01CCC "O" is not present. Correction Procedures: Correct any coding or transcription errors. Verify the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, SSPND 341. If the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, enter "C" in the Clear Field. Rejects Correction Procedures: Verify the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Follow IRM 3.12.38 to ensure the refund is issued timely. Note: If there is a TC 420, 424, and/or an -L freeze on the account do not issue a manual refund. Enter O in Field 01CCC and continue processing. Once the manual refund is issued enter "O" in Field 01CCC. If no manual refund is required because of taxpayer error, enter a "C" in the Clear Field.

# Error code 774

3.12.12.113.36 (01-01-2024) Error code 774 Error Code 774 displayed Fields are: No. Field Explanation 1. RMIT> Remittance 2. 01TXP Tax Period 3. 01CCC Computer Condition Code 4. 06L4 Total Tax 5. >>>> Total Tax Underprint 6. 07B/R Balance Due Overpayment 7. >>>> Balance Due Overpayment Underprint SECTION 06 or 07 NOT PRESENT Invalid Conditions: Remittance amount or RPS Indicator is present and Field 06L4, Total Tax, is not present. Correction Procedures: Correct any coding or transcription errors. If the return indicates amended, revised, superseding, duplicate or any other positive indication the return is not the first return filed for this Tax Period verify it is an amended return using the procedures in IRM 3.12.38.1.2. If it is an amended return, enter CCC "G" in Field 01CCC. If the return is a refund return or the remittance was sent only for penalties and/or interest, enter one cent ($.01) in Field 06L4. Otherwise, check for a taxpayer explanation of the payment received. If no explanation is found, enter one cent ($.01) in Field 06L4.

# Error code 775

3.12.12.113.37 (01-01-2024) Error code 775 Error Code 775 displayed Fields are: No. Field Explanation 1. TPNC Taxpayer Notice Code 2. 01TXP Tax Period 3. 311VI Vehicle Identification Number (VIN) 4. 311DT Placed in service date 5. 31109 Tentative credit amount 6. 31111 Credit amount for business use of new clean vehicle 7. >>>>> Total Underprint 8. 31117 Smaller of Line 15 or Line 16 9. 31126 Smaller of Line 24 or Line 25 10. >>>>> Computer-generated Underprint 11. 311IN Indicator field for results of MeF check of VIN against portal 12. 312VI Vehicle Identification Number (VIN) 13. 312DT Placed in service date 14. 31209 Tentative credit amount 15. 31211 Credit amount for business use of new clean vehicle 16. >>>>> Total Underprint 17. 31217 Smaller of Line 15 or Line 16 18. 31226 Smaller of Line 24 or Line 25 19. >>>>> Computer-generated Underprint 20. 312IN Indicator field for results of MeF check of VIN against portal 21. 31RED Reduced amount of nonrefundable CVC credit. 22. 31RDV Verified field for SUM-REDCD-VIN-CR-VERIFIED-AMT (ERS input only, do not include in input record) 23. 313IN Indicator (more than 2 Schedule A's attached) Invalid Conditions: If Tax Period is 202212 and prior. If other than "1" . Correction Procedures: Correct any coding or transcription errors. If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes. If VIN number is legible, no special characters transcribe into field. Verify the math if the underprint differs bring up the underprint. If the taxpayer's figures are incorrect assign appropriate TPNC 73, 74, or 90 with appropriate explanation.

# Error code 776

3.12.12.113.38 (01-01-2024) Error code 776 Error Code 776 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 231BI Form 7207, Net Elective Payment Election Credit Amount 3. 231BJ Form 7207, Net Elective Payment Election Credit Amount 4. 231DI Form 3468, Net Elective Payment Election Credit Amount 5. 231GI Form 7210, Net Elective Payment Election Credit Amount 6. 241OI Form 3468, Net Elective Payment Election Credit Amount 7. 241SI Form 8911, Net Elective Payment Election Credit Amount 8. 241UI Form 7213, Net Elective Payment Election Credit Amount 9. 241XI Form 8933, Net Elective Payment Election Credit Amount 10. 25AAI Form 8936, Net Elective Payment Election Credit Amount 11. 254EI Form 8835, Net Elective Payment Election Credit Amount 12. 076G Elective Payment Election Credit Amount 13. 076F Small Business Health Care 14. 07EPV EPV Verified Amount Invalid Conditions: If Tax Period is 202212 and prior. Correction Procedures: Correct any coding and transcription errors. If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes. If VIN number is legible, no special characters transcribe into field. Verify the math if the underprint differs bring up the underprint. If the taxpayer's figures are incorrect assign appropriate TPNC 56, 73, 74, or 90 with appropriate explanation.

# Error Code 999

3.12.12.113.39 (01-01-2026) Error Code 999 Error Code 999 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period Correction Procedures: Error Code 999 will be generated for all returns that are in error status at the end of the processing year. Transmit the record. The system will re-validate the record and set validity and error codes based on the new year's program.

# Form 5227 - Sections and Fields

3.12.12.114 (01-01-2026) Form 5227 - Sections and Fields Form 5227 contains Sections 01 through 05.

# Section 01 - Field Descriptions

3.12.12.115 (01-01-2026) Section 01 - Field Descriptions Section 01 contains entity data, processing codes, dates and miscellaneous information. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length. No. Field Field Title Location Max Length 1. RMIT> Remittance Blue/Green Money 11 2. 01EIN Employer Identification Number EIN Block 9 3. 01NC Name Control/Check Digit Underlined/Mail Label 4 4. >>>> Name Control Underprint Computer-generated Underprint 4 5. 01TXP Tax Period Top of Return 6 6. >>>> Tax Period Underprint N/A 6 7. 01CCC Computer Condition Codes Center Portion of Return 10 8. 01RCD Received Date Date Stamp 8 9. 01COR Correspondence Indicator Edit Sheet Line 4 2 10. 01CRD Correspondence Received Date Edit Sheet Line 5 8 11. 01PIC Penalty and Interest Indicator Edit Sheet Line 6 1 12. 01CAF CAF Code Edit Sheet Line 3 1 13. 01ORG Organization Code Right Margin of Box B 1 14. 01ADC Audit Code Edit Sheet Line 2 1 15. 01DDP Daily Delinquency Penalty Edit Sheet Line 7 6 16. 01PRE Preparation Code Right margin, of Preparer PTIN Line 1 17. 01PPN Preparer SSN Part II Signature Block 9 18. 01PTN Preparer Phone Number Part II Signature Block 10

# Field RMIT> - Remittance Amount

3.12.12.115.1 (01-01-2026) Field RMIT> - Remittance Amount Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

# Field 01EIN - Employer Identification Number (EIN)

3.12.12.115.2 (01-01-2026) Field 01EIN - Employer Identification Number (EIN) Field 01EIN is the Employer Identification Number. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in Box A, Form 5227. Invalid Conditions: This Field is invalid if: It is not numeric, It is fewer than nine characters, The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89, It is all "zeros" or all "9s" (nines). Check Field 01EIN with the return. Correction Procedures: Correct any coding or transcription errors. No. If Then 1. the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number. 2. the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number. 3. a correct number cannot be determined, research using Command Code NAMEB or NAMEE for the correct number. 4. a correct number cannot be determined, If IAT and IDRS Research Command Codes are unavailable, SSPND 351. 5. a correct number cannot be determined, if more than one number is found or if you are unable to determine a valid EIN, SSPND 320. 6. EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return. Do not send Letter 3875-C if: Fewer than three digits of the EIN are transposed, different, or missing. CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

# Field 01NC - Name Control/Check Digit

3.12.12.115.3 (01-01-2026) Field 01NC - Name Control/Check Digit Field 01NC - is the Name Control and Check Digit Field. Name Control - This Field is located in the Entity Section of the return. Check Digit - This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions. 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 the third and fourth positions is not present Correction Procedures: Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid and (2) through (6) below If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. The name control must be the first four characters of the name as follows: If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word. If the organization is an individual, "trust" or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent. If the organization is a political organization or political committee (Section 527), edit the first name of the individual. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows: No. If Then 1. the organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above). 2. the organization name contains an individual's name, apply trust name control rules (see (2)b. above). Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are: Local, Chapter, or Post - Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name. Habitat for Humanity - Edit "HABI" Little League - Edit "LITT" American Legion - Edit "AMER" AMVETS - Edit "AMER" Boy Scouts of America (NSA) - Edit "BOYS" BPOE - Edit "BENE" FOE - Edit "FRAT" VFW - Edit "VETE" PTA - Edit "PTA" plus the first letter of the name of the state PTO or PTSA - Edit the first four characters of the school Specific trust or estate name control examples are: Estate - Edit the first four characters of the last name of the decedent. Corporate Trust - Edit the first four characters of the Corporation's name. Individual Trust - Edit the first four characters of the last name of the individual. All other trusts - Edit the first four characters of the last name of the trustee or beneficiary. Specific political organization name control examples are: Friends of Jane Doe - Edit "JANE" Committee to Elect John Smith - Edit "JOHN" Citizens for John Doe - Edit "JOHN"

# Field 01TXP - Tax Period

3.12.12.115.4 (01-01-2026) Field 01TXP - Tax Period Field 01TXP, Tax Period, is YYYYMM format. Invalid Conditions: This Field is invalid if: It is not numeric, must be a Calendar year return Tax Period ending December 31. It is equal to or later than the Processing Date. Tax period is before 197001. Correction Procedures: Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors. Must be a calendar year return unless CCC "F" is present. If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return. For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period. If tax period is fewer than four months, SSPND 480. Attach Form 4227 indicating "early filed" . If the return is a "Final" use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date. If the Tax Period is prior to 197001, SSPND 620. Attach Form 4227 stating "non-ADP" .

# Field 01CCC - Computer Condition Codes

3.12.12.115.5 (01-01-2026) Field 01CCC - Computer Condition Codes Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, in the center portion of the return. See Exhibit 3.12.12-8 for a description of the codes and their uses. Invalid Conditions: This Field is invalid if: The entry is other than blank, "F" , "G" , "R" , "V" , "W" , "3" , or "7" . CCC "7" is present with "R" . Correction Procedures: Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-8 to determine which codes are necessary. If the return is not a Final, delete CCC "F" . If CCCs "7" and "R" are present, determine the correct CCCs: If CCC "7" is correct delete the "R" . If CCC 7 is not correct, delete CCC "7" .

# Field 01RCD - Received Date

3.12.12.115.6 (01-01-2026) Field 01RCD - Received Date Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1. 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, Prior to the ADP date of 197001 for Form 5227. Correction Procedures: Correct any coding or transcription errors. Compare Field 01RCD with the received date stamp on the return. If the Received Date stamp is "invalid" (i.e., 20110115 in lieu of 20120115), correct accordingly. Determine the received date in the following priority 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 whether the document was properly addressed. If the document is properly addressed but the IRS misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used. Service Center Automated Mail Processing System (SCAMPS) digital date The Field Examiner's signature date The signature date The Julian Date in the DLN, minus 10 days Note: Use signature date only if the signature date is within the current processing year. Caution: The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

# Field 01PIC - Penalty and Interest Code

3.12.12.115.7 (01-01-2026) Field 01PIC - Penalty and Interest Code Field 01PIC is the Penalty and Interest Code. It is located on the Edit Sheet, Line 6. Valid Penalty and Interest Codes are: Blank - normal penalty and interest Code 1 - there is precomputed penalty and/or interest on the return and the Received Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See IRM 3.12.12.10.3 for Return Due Dates. Invalid Conditions: This Field is invalid if other than blank or 1. Correction Procedures: Correct the Penalty and Interest Code Field if: It is other than "1" . There is precomputed penalty and/or interest on the return and the correct Received Date (Field 01RCD) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date. Note: CCC "R" must also be present in Field 01CCC. If Field 01PIC is correct and if precomputed interest, but not precomputed penalty, is on the return. Delete the Penalty and Interest Code Field if: There is no precomputed penalty and/or interest on the return or The correct Received Date (Field 01RCD) is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Field 01COR - Correspondence Indicator

3.12.12.115.8 (01-01-2026) Field 01COR - Correspondence Indicator Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet. Invalid Conditions: This Field is invalid if other than "11" , "12" , "13" , "14" or blank. Note: See Exhibit 3.12.12-6, Correspondence Indicators. Correction Procedures: Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are: 11 - Reply with all information - Use when the taxpayer responds to our request is complete; all of the information we requested is provided (Enter the CRD if after the RDD). 12 - Reply with some information - Use when the taxpayer provides some of the information we requested, enter CCC "3" . 13 - Reply with no information - Use when the taxpayer responds to our inquiry, but does not provide the information we requested, enter CCC "3" . 14 - No Reply - Use when the taxpayer does not respond to our request, enter CCC "3" .

# Field 01CRD - Correspondence Received Date

3.12.12.115.9 (01-01-2026) Field 01CRD - Correspondence Received Date Field 01CRD, is 8 positions in Year, Month, Day (YYYYMMDD) format. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a reply was received. Invalid Conditions: This Field is invalid if: It is not numeric or blank, It is not in YYYYMMDD format, It is not in valid century, year, month, day range. Correction Procedures: Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors. Refer to the reply and any attached correspondence to determine the correct date. If the filer has replied and included all requested information, enter the date the reply was received.

# Field 01CAF - CAF Indicator

3.12.12.115.10 (01-01-2023) Field 01CAF - CAF Indicator Field 01CAF, is no longer edited by Document Perfection. If this Field displays, delete the entry.

# Field 01ORG - Organization Code

3.12.12.115.11 (01-01-2026) Field 01ORG - Organization Code Field 01ORG, is located in the right margin of box B. Invalid Conditions: This Field is invalid if it is other than "1" , "2" , "3" , "4" , "5" , or blank ("G" coded only). Type of Organizations are: Blank - if Field 01CCC contains CCC "G" Code 1 - Charitable Lead Trust Code 2 - Charitable Remainder Annuity Trust and more than one or no box is checked Code 3 - Charitable Remainder Unitrust Code 4 - Pooled Income Fund Code 5 - Other Correction Procedures: If no Type of Organization can be found, enter "2" in Field 01ORG. Refer to the right margin of box B. Correct any coding or transcription errors. If Field 01ORG is other than a valid code listed above, determine the correct code and enter it in 01ORG. If no box was marked and the Org Code cannot be determined enter "2" in Field 01ORG as indicated above.

# Field 01ADC - Audit Code

3.12.12.115.12 (01-01-2026) Field 01ADC - Audit Code Field 01ADC is located on Line 2 of the edit sheet. 01DDP - Penalty Amounts Invalid Conditions: This Field is invalid if it is other than "3" or blank. Correction Procedures: Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors. Audit Code "3" is entered if no reply to FYM mismatch correspondence.

# Field 01DDP - Daily Delinquency Penalty

3.12.12.115.13 (01-01-2026) Field 01DDP - Daily Delinquency Penalty Field 01DDP, is located on Line 7 of the Edit Sheet. Penalty Amounts The law provides for a daily penalty for failure to timely file a return (determined with regard to any extension of time for filing) unless failure is due to reasonable cause: For tax years ending on or after December 31, 2007, the penalty is $20 a day. The maximum penalty may be as much as $10,000. If the organization has gross receipts exceeding $250,000.00 the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000. Gross receipts are shown in Box D. Invalid Conditions: This Field is invalid if: It is not numeric. The last digit is other than "0" (zero) and the Tax Period is prior to 200712. Correction Procedures: Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors. If transcribed correctly and penalty was computed by a Field Examiner or Examination, SSPND 640 and prepare Form 4227. Annotate "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

# Field 01PRE - Preparation Indicator

3.12.12.115.14 (01-01-2026) Field 01PRE - Preparation Indicator Field 01PRE, is transcribed from the bottom right margin of the Preparer PTIN box. Invalid Conditions: This Field is invalid if other than "1" or blank. Correction Procedures: Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are: Blank - If the signature or name of the preparer is not present 1 - If the signature, name of the preparer, or firm name is present Note: A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.

# Field 01PPN - Preparer SSN

3.12.12.115.15 (01-01-2026) Field 01PPN - Preparer SSN Field 01PPN, Tax Preparer SSN, is transcribed from the preparer SSN/EIN box in the signature portion of the return. The entries are any combination of numerics except all zeros or all 9s or all The first character may be a "P" . Invalid Conditions: Field 01PPN is invalid if the first position is other than numeric or "P" . Field 01PPN is invalid if the Field is all "zeros" or all "9s" (nines) or the first position is "P" and the remaining positions are all zeroes or all nines. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01PEN - Preparer EIN

3.12.12.115.16 (01-01-2026) Field 01PEN - Preparer EIN Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return. The entries are any combination of numerics except all zeros or all 9s (nines). Invalid Conditions: Field 01PEN is invalid if the Field is all "zeros" or all "9s" (nines). Field 01PEN is invalid if it is not all numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01PTN - Preparer Telephone Number

3.12.12.115.17 (01-01-2026) Field 01PTN - Preparer Telephone Number Field 01PTN Preparer Telephone Number, is transcribed from the Preparer Block in Part II. Invalid Conditions: This Field is invalid if not 10 digits, all numeric. Correction Procedures: If fewer than 10 digits or unable to determine the correct phone number, Delete Field 01PTN.

# Section 02 - Data Address Fields

3.12.12.116 (01-01-2026) Section 02 - Data Address Fields Section 02 contains address changes and the in-care-of Name Line. No. If Then 1. the INOLES address is the same as the address on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the Address only. 2. the INOLES address is different from the address on the return, research ENMOD for a pending address change, TC 014. 3. a pending address change is found on ENMOD, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the Address only. 4. no pending address is found on ENMOD, SSPND 320 to Entity Control for address change.

# Section 02 - Field Descriptions

3.12.12.116.1 (01-01-2026) Section 02 - Field Descriptions Section 02 Fields are located in Form 5227 Entity Section. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Max Length 1. 02CON Care of Name Line 35 2. 02FAD Foreign Address 35 3. 02ADD Street Address 35 4. 02CTY City 22 5. 02ST State 2 6. 02ZIP ZIP Code 12

# Field 02CON - In Care of Name Line

3.12.12.116.2 (01-01-2026) Field 02CON - In Care of Name Line Field 02CON, is located in the Entity Section of the return. Field 02CON has 35 positions and the valid characters are alpha, numeric, & (ampersand), - (dash), / (slash) or % (percent). Note: The first character of the "in-care-of" name must be alpha or numeric. Invalid Conditions: This Field is invalid if any of the following conditions exist: The first position is a "%" and the second position is not blank, The first character of the "in-care-of" name is not alpha or numeric, There are two consecutive blanks between significant characters. Correction Procedures: Check for transcription errors and correct as needed. No. If Then 1. a "%" is in the first position, Verify there is a blank in the second position. If not blank, enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 2. a blank is in the first position, Delete blank. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON. 3. the first character of the "in-care-of" name is not alpha or numeric, Verify "in-care-of" name on return. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON 4. two consecutive blanks present between significant characters, Delete any unnecessary blanks in Field 02CON.

# Field 02FAD - Foreign Address

3.12.12.116.3 (01-01-2026) Field 02FAD - Foreign Address Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD must not be present on "G" Coded short length returns. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany. Invalid Conditions: This Field is invalid if any of the following conditions exist: The Field contains other than alpha, numeric or special characters, The first position is blank, Any character follows two consecutive blanks, There are more than 35 characters present for this Field on the return. 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. Correction Procedures: Correct all coding and transcription errors. No. If Then 1. Field 02FAD is present, GETSEC 02 Ensure Field 02CTY contains a foreign country code and Field 02ST contains a"." (period) or "space" 2. a foreign address is not present on the return, SSPND 610 Renumber return to domestic. If Form 8822 is attached to the return, compare the name and address information on the Form 8822 to the return. No. If Then 1. the information is the same, take no action and continue processing. 2. the information is different, Detach Form 8822. Route to Entity Control on Form 4227 or follow local procedures. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822." Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.

# Field 02ADD - Street Address

3.12.12.116.4 (01-01-2026) Field 02ADD - Street Address Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on pre-addressed labels when a change has been indicated. Invalid Conditions: This Field is invalid if any of the following conditions exist: The street address is present and the first position is blank, Any character not alphabetic, numeric, blank, "-" (hyphen), or "/" (slash) is present, There are two consecutive blanks followed by valid characters, The first position is not alphabetic or numeric. Correction Procedures: Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If the Field cannot be perfected, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the address only.

# Field 02CTY - City

3.12.12.116.5 (01-01-2026) Field 02CTY - City Field 02CTY, is located in the entity section of the return. Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters. The Major City Code represents both the city and state. ISRP will enter the Major City Code as appropriate. It is transcribed with no intervening blanks and no other characters in the City or State Fields. Invalid Conditions: This Field is invalid if: Any character not alphabetic or blank is present, City is present and the first position is blank, City is present and the second and third positions are blank, Any characters follow the first two adjoining blanks, An invalid Major City Code is present, Fewer than three characters are present unless a valid Major City Code is present. Note: Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes. Correction Procedures: Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If unable to correct, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the address only.

# Field 02ST - State

3.12.12.116.6 (01-01-2026) Field 02ST - State Field 02ST, is located in the entity section of the return. Invalid Conditions: This Field is invalid if it is not contained in the State Code Table in Document 7475. Correction Procedures: Check the Field on the screen against the entry on the return and attachments. Correct any coding or transcription errors. If unable to perfect, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the address only.

# Field 02ZIP - ZIP Code

3.12.12.116.7 (01-01-2026) Field 02ZIP - ZIP Code Field 02ZIP, is located in the entity section of the return. Invalid Conditions: This Field is invalid if: Blank, The fourth and fifth position are 00. Correction Procedures: Check the Field on the screen against the entry on the return. Correct any coding or transcription errors. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

# Section 03 - Field Descriptions

3.12.12.117 (01-01-2026) Section 03 - Field Descriptions Section 04 Fields are located in Form 5227. Listed below are the Fields contained in D Section 03 including Field Designator, title, location on return, and maximum length. All Fields are dollars only, and positive or negative. No. Field Title Location Max Length 1. 03C Fair Market Value of Assets Box D 12 2. 03D Gross Income Box E 12 3. >>>> Gross Income Underprint Computer-generated Underprint 4. 0308 Total Ordinary Income Part I, Line 8 12 5. 0313 Total Capital Gain/Loss Part I, Line 13 12 6. 0326 Total Deductions Part I, Line 22 12 7. 0335 Total Distributions of Principal Part III-A, Line 4 12 8. 0337 Total Distributions of Income Part II Line 3 12 9. 0350B Total Assets (EOY) Part IV, Line 13(b) 12 10. 0350C Total Assets (FMV) Part IV, Line 13(c) 12 11. 0356B Total Liabilities (EOY) Part IV, Line 19(b) 12 12. 0361B Total Annual Annuity Part V-A, Line 61(b) 12 13. 0362 NICRUT Part VI, Line 1 1=Yes, 2=No 14. 0363 NIMCRUT Part VI, Line 1 1=Yes, 2=No 15. 0365B Unitrust Amount Part VI, Line 4b 12 Invalid Conditions: These Fields are invalid if they are not all numeric or blank. Yes/No Questions are 1=Yes, 2=No or blank. Correction Procedures: Correct any coding or transcription errors If a Field which is invalid for a Form 5227 display, delete the Field.

# Section 04 - Field Descriptions

3.12.12.118 (01-01-2026) Section 04 - Field Descriptions Section 04 Fields are located in Form 5227. Listed Below are the Fields contained in Section 04 including Field Designator, title, and location on the return. No. Field Title Location 1. 04751 Engage in the Sale Part VIII-B, Line 1a (1) 2. 04752 Borrowing Money From Part VIII-B, Line 1a (2) 3. 04753 Furnishing Goods, Services Part VIII-B, Line 1a (3) 4. 04754 Pay Compensation Part VIII-B, Line 1a (4) 5. 04755 Transfer any Income Part VIII-B, Line 1a (5) 6. 04756 Agree to Pay Money Part VIII-B, Line 1a (6) 7. 0475B Fail to Qualify Part VIII-B, Line 1b 8. 0475C Engage in Prior Year Part VIII-B, Line 1d 9. 0481 Did Income Interest Expire Part IX, Line 1 10. 0492 Making an election under regulations Part IX, Line 12 11. 0493 Initial Return Trust Part IX, Line 13 12. 0494 Trust Instrument Amended Part IX, Line 14 13. 0495A Final Distribution Made Part IX, Line 15a Invalid Conditions: Correct any coding or transcription errors by entering the appropriate code as follows: Code 1 - if the "yes" box is checked Code 2 - if the "no" box is checked Blank - if not applicable or neither box is checked or both boxes checked or not answered because it is related to another question. Correction Procedures: Do not correspond if questions are not answered, leave blank.

# Section 05 - Field Descriptions

3.12.12.119 (01-01-2026) Section 05 - Field Descriptions Section 05 Fields are located in Form 5227, Schedule A. Listed Below are the Fields contained in Section 05 including Field Designator, title, and location on the return. No. Field Title Location Field Length 1. 05BA1 Accumulated Distributable Excluded Income Part I, Line 2b(a) 12 2. 05BA2 Accumulated Distributable NII Income Part I, Line 2b(a) 12 3. 05BB1 Accumulated Capital Gains Excluded Income Part I, Line 2b(b) 12 4. 05BB2 Accumulated Capital Gains NII income Part I, Line 2b(b) 12 5. 05BC1 Accumulated Nontaxable Excluded Income Part I, Line 2b(c) 12 6. 05BC2 Accumulated Nontaxable NII Income Part I, Line 2b(c) 12 7. 053A1 Accumulated Undistributed Excluded Income Part I, Line 3(a) 12 8. 053A2 Accumulated Undistributed NII Income Part I, Line 3(a) 12 9. 053B1 Accumulated Undistributed Capital Gains NII Income Part I, Line 3(b) 12 10. 053B2 Accumulated Undistributed Capital Gain NII Income Part I, Line 3(b) 12 11. 053C1 Accumulated Undistributed Nontaxable Excluded Income Part I-A, line 3(c) non-taxable excluded income 12 12. 053C2 Accumulated Undistributed Nontaxable NII Income Part I, Line 3(c) 12 13. 054B Simplified Net Current Year NII Part II, Line 1(b) 12 14. 054C Simplified Net Distributions Part II, Line 1(c) 12 15. 054D Simplified Net Ending NII Part II, Line 1(d) 12 16. 056 Additional assets Contributed Part V, Line 1 1 17. 057DC Total Fair Market Value of Assets Part V, Line 4 12 18. 058 Early Termination Agreement signed Part V, line 5 1 Invalid Conditions: Dollar Amount Fields are invalid if they are not all numeric or blank. For Yes/No Questions the following codes are appropriate: Code 1 - if the "yes" box is checked. Code 2 - if the "no" box is checked. Blank - if not applicable or neither box is checked or both boxes checked or not answered because it is related to another question. Correction Procedures: Correct any coding or transcription errors. Do not correspond if questions are not answered, leave blank. Correct any coding or transcription errors If a Field which is invalid for a Form 5227 display, delete the Field.

# Section 13 - Field Descriptions

3.12.12.120 (01-01-2026) Section 13 - Field Descriptions These Fields are from Form 8995-A, Qualified Business Income Deduction Simplified Computation. Listed Below are the Fields contained in Section 13 including Field Designator, title, and location on the return. No. Field Field Title Location Max Length 1. 1327 Part IV Qualified Business Income Line 5 or Line 27 15 2. 1331 Part IV REIT/PTP Component Line 9 or Line 31 15 3. 1334 Part IV Net Capital Gains Line 12 or Line 34 15 4. 1338 Part IV Domestic Production Activities Section 199A (g) Line 38 15 Invalid Conditions: These Fields are invalid if other than positive and numeric. Correction Procedures: Look at return and Form 8995-A to correct any coding or transcription errors. These Fields are valid for Tax Periods 201912 and later. These Fields can be blank.

# Error Code 010

3.12.12.120.1 (01-01-2026) Error Code 010 Error Code 010 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01RCD Received Date 3. 01ORG Organization Code 4. 01ADC Audit Code 5. 01COR Correspondence Received Date 6. 01CRD Correspondence Indicator 7. 01PIC Penalty and Interest Code 8. 01CAF CAF Indicator 9. 01DDP Daily Delinquency Penalty "ANY SECTION OTHER THAN 01 IS PRESENT" . Invalid Conditions: Error Code 010 will generate when CCC "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC (other than "G" , "W" , or "3" ), and 01RCD are present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information. Determine if CCC "G" was input correctly: Note: See IRM 3.12.38.5.20.1 for additional instructions for determining an amended return. No. If Then 1. CCC "G" was entered correctly, DLSEC to delete all sections except Section 01. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary. 2. CCC "G" was entered incorrectly, Enter all necessary data. Ensure that Section 01 Fields are correct. Delete the "G" in Field 01CCC.

# Error Code 708

3.12.12.120.2 (01-01-2026) Error Code 708 Error Code 708 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01COR Correspondence Indicator 3. 01CRD Correspondence Received Date Invalid Conditions: Field 01CRD or CCC "3" is present and Field 01COR is not present. Correction Procedures: Correct any coding or transcription errors. If a reply to correspondence is received, enter the appropriate code in Field 01COR. If correspondence was not initiated, determine whether correspondence is required: If not, delete the entry in Field 01CRD. If correspondence is required, correspond with the filer and SSPND 211.

# Error Code 710

3.12.12.120.3 (01-01-2026) Error Code 710 Error Code 710 displayed Fields are: No. Field Explanation 1. 01TXP Tax period 2. 01CCC Computer Condition Code 3. 01COR Correspondence Indicator 4. 01CRD Correspondence Received Date 5. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01COR, Correspondence Indicator, is "11" and Field 01CRD, Correspondence Received Date, is not present. Field 01COR is "12" , "13" , or "14" and Field 01CRD is present. Correction Procedures: Correct any coding or transcription errors. Verify IRS correspondence was required: If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC. If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD. If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present. If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present. If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

# Error Code 712

3.12.12.120.4 (01-01-2026) Error Code 712 Error Code 712 displayed Fields are: No. Field Explanation 1. 01TXP Tax period 2. 01CCC Computer Condition Code 3. 01COR Correspondence Indicator 4. 01CRD Correspondence Received Date 5. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01COR is "11" and Field 01CCC "3" is present. Field 01COR is "12" , "13" or "14" and Field 01CCC "3" is not present. Correction Procedures: Correct any coding or transcription errors. Verify IRS correspondence was required: If IRS initiated correspondence was not required, delete Fields 01COR and 01CRD and enter "3" in Field 01CCC. If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD. If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present. If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present. If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

# Error Code 714

3.12.12.120.5 (01-01-2026) Error Code 714 Error Code 714 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01PIC Penalty & Interest Indicator Invalid Conditions: Field 01CCC "V" and Field 01PIC "1" cannot both be present. Correction Procedures: If CCC "V" is present and valid, delete Field 01PIC. Otherwise delete Field 01CCC "V" .

# Error Code 715

3.12.12.120.6 (01-01-2026) Error Code 715 Error Code 715 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01DDP Daily Delinquency Penalty 4. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01DDP is present and Field 01RCD is on or prior to the Return Due Date. Field 01DDP is present and the Tax Period is prior to 200801. Correction Procedures: Delete Field 01DDP if Field 01RCD is prior to the Return Due Date. Delete Field 01DDP if Field 01TXP is prior to 200801.

# Error Code 720

3.12.12.120.7 (01-01-2026) Error Code 720 Error Code 720 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01RCD Received Date 3. 01RDD> Return Due Date (Generated) Invalid Conditions: Remittance is present and Field 01RCD is prior to Field 01RDD>. Correction Procedures: Correct any coding or transcription errors. Verify Field 01RCD is correct. If the Received Date is correct, SSPND 351. Annotate on Form "research remittance" . Rejects Correction Procedures: The Rejects Tax Examiner must research using BMFOL to apply remittance to the proper MFT. SSPND 640 to re-input the return. If unable to determine where to apply remittance, SSPND 211 and correspond with Letter 320-C.

# Error Code 724

3.12.12.120.8 (01-01-2026) Error Code 724 Error Code 724 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01ORG Organization Code 3. 01CCC Computer Condition Code 4. 01COR Correspondence Indicator 5. 01CRD Correspondence Received Date 6. 0350B Total Assets (EOY) 7. 0356B Total Liabilities (EOY) "SECTION 03 NOT PRESENT" Correction Procedures: Field 01ORG is "2" or "3" , Field 0313 is present, Fields 0350B and 0356B are both "0" (zero), or blank and Field 01COR is not present. Correct any coding or transcription errors. Compare the type of trust box checked on the return with Field 01ORG. Note: If the return is blank or has all zeros throughout, do not correspond for Part IV, enter a "1" in Field 0350B. No. If Then 1. Field 01ORG is in error, enter the correct code in Field 01ORG 2. if the Filer entered "0" (zero), "-" (dash), "N/A" or "none" , or Column B has entries, enter "1" in Field 0350B 3. if Column B is blank, SSPND 211

# Error Code 726

3.12.12.120.9 (01-01-2026) Error Code 726 Error Code 726 displayed Fields are: No. Field Explanation 1. 03D Gross Income 2. >>>> Gross Income Underprint 3. 0308 Total Ordinary Income 4. 0313 Total Capital Gain/Loss Invalid Conditions: Field 03D is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more. Correction Procedures: Check for any coding or transcription errors. Note: The filer may include income in Field 03D that is not shown on the return. That is why we will accept the figure without corresponding if it's more than the underprint or more than Fields 0308 and 0313 combined. No. If Then 1. negative amounts are present in lines 1–7, add the positive amounts in lines 1, 2a, 3–7 and input in Field 0308. 2. negative amounts are present in lines 9–12, put the positive amount from line 9 or 10 in Field 0313. 3. Field 03D is greater than the Underprint, take Field 03D less Field 0313 and enter in Field 0308. 4. Field 03D is less than the Underprint, bring up the Underprint.

# Error Code 728

3.12.12.120.10 (01-01-2026) Error Code 728 Error Code 728 displayed Fields are: No. Field Explanation 1. 01ORG Organization Code 2. 05BA1 Accum. Dist. Ordinary Income 3. 05BB1 Accum. Dist. Capital Gains 4. 053A1 Accum. Undist. Ordinary Income 5. 053B1 Accum. Undist. Capital Gains Invalid Conditions: Field 01ORG is "2" or "3" , and Section 05 is not present. Correction Procedures: Correct any coding or transcription errors. Compare the type of trust box checked on the return with Field 01ORG. At least one amount must be present in Field 05BA1, 05BA2, 053A1, 053B1, 056, 057DC or 058. If Field 01ORG is correct, correspond for Schedule A. Note: Do not correspond for Schedule A on 2006 and prior years. Enter "1" in Field 053A1. Note: If the filer entered zeros or Fields 05BA1, 05BA2, 053A1 or 053B1 are blank but other parts of the Schedule A are completed, enter a "1" in Field 053A1. You do not need to correspond for Schedule A under these conditions. Note: If the return is blank or has all zero's throughout, do not correspond for Schedule A, enter a "1" in Field 053A1. Note: If Part II, Line 29 of Form 5227 is "0" (zero) or "blank" , do not correspond for Schedule A, enter a "1" in Field 053A1.

# Error Code 999

3.12.12.120.11 (01-01-2026) Error Code 999 Error Code 999 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period Invalid Conditions: Error Code 999 will be generated for all returns that are in error status at the end of the processing year. Correction Procedures: Transmit the record. The system will re-validate the record and set validity and error codes based on the new year's program.

# Forms 5768, 8871, 8872 - Sections and Fields

3.12.12.121 (01-01-2023) Forms 5768, 8871, 8872 - Sections and Fields Form 5768 contains Section 01 only. Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation, contains Section 01 only. Form 8871 and Form 8872 contain Sections 01 through 03. Note: Beginning February 20, 2020, all Forms 8872 must be filed electronically. If the organization indicates they could not file electronically because they could not get a user id or password, continue processing the paper return. If a paper Form 8872 is filed and the organization doesn't indicate that they could not file electronically, pull the return from processing and send it back to the organization. Should you need to see an electronically filed Form(s) 8871/8872, look it up at the following website address: Political Organization Search.

# Section 01 - Field Descriptions

3.12.12.122 (01-01-2026) Section 01 - Field Descriptions Section 01 contains entity data, processing codes, dates and miscellaneous information. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length. No. Field Field Title Location Form 8871 Location Form 8872 and 5768 Max Length 1. 01EIN Employer Identification Number EIN Box Line 1 Form 8872 EIN Box Line 1 9 2. 01TIN TIN N/A Form 5768 , Employer Identification Number Block 9 3. 01NC Name Control/Check Digit Form 5768 Name of organization Block Name Control will always be ZZZZ Underlined/Mail Label Paper Form 8872, will always be ZZZZ on electronically filed Form 8872 4 4. >>>> Name Control Underprint Computer-generated Underprint Computer-generated Underprint 4 5. 01TXP Tax Period Transaction Date Box A (Period Ending) Form 8872 always 000000 6 6. >>>> Tax Period Underprint Computer-generated Underprint Computer-generated Underprint 6 7. 01CCC Computer Condition Codes Line 3 Line B 10 8. 01RCD Received Date Date the form was submitted Form 5768, Date stamped or edited on the face of the document 8 9. 01COR Correspondence Indicator N/A Edited to the right of the City and State 2 10. 01CRD Correspondence Received Date N/A Edited to the right of the correspondence code 8 11. 01ADC Audit Code N/A Bottom right margin 1 12. 01MFT MFT Code N/A Form 5768 - Always 00 2 13. 01TC Transaction Code N/A Form 5768 - edited to left of line 1 (election) or line 2 (revocation). 3 14. 01LY Lobby Year Code N/A Form 5768 - year of the date on line 1 or line 2. 4 Invalid Conditions: This Field is invalid if: It is not numeric, It is fewer than nine characters, The first two digits are: 00, 07-09, 17-19, 28. 29, 49, 78, 79, or 89, It is all "zeros" or all "9s" (nines). Correction Procedures: Check Field 01EIN with the return. Correct any coding or transcription errors. No. If Then 1. the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number. 2. the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number. 3. a correct number cannot be determined, research using Command Code NAMEB or NAMEE for the correct number. 4. a correct number cannot be determined, If IAT and IDRS Research Command Codes are unavailable, SSPND 351. 5. a correct number cannot be determined, if more than one number is found or if you are unable to determine a valid EIN, SSPND 320 6. EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return. Do not send Letter 3875-C if: Fewer than three digits of the EIN are transposed, different, or missing. CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

# Field 01NC - Name Control/Check Digit

3.12.12.122.1 (01-01-2026) Field 01NC - Name Control/Check Digit For Electronically filed Form 8871 or Form 8872, Field 01NC will always be ZZZZ. Field 01NC is the Name Control and Check Digit Field. Name Control - This Field is located in the Entity Section of the return. Check Digit - This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than "E" , "G" or "M" ) in the third and fourth positions. 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 the third and fourth positions is not present Correction Procedures: Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid and (2) through (6) below If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. The name control must be the first four characters of the name as follows: If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word. If the organization is an individual, "trust" , or "estate" , edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent. If the organization is a political organization or political committee (Section 527), edit the first name of the individual. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows: No. If Then 1. the organization name contains the name of a corporation, apply corporate name control rules. 2. the organization name contains an individual's name, apply trust name control rules. Specific corporate name control examples to be used if Corporation, Inc., Foundation, or Fund are not present are: Local, Chapter, or Post - Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name. Habitat for Humanity - Edit "HABI" Little League - Edit "LITT" American Legion - Edit "AMER" AMVETS - Edit "AMER" Boy Scouts of America (NSA) - Edit "BOYS" BPOE - Edit "BENE" FOE - Edit "FRAT" VFW - Edit "VETE" PTA - Edit "PTA" plus the first letter of the name of the state PTO or PTSA - Edit the first four characters of the school Specific trust or estate name control examples are: Estate - Edit the first four characters of the last name of the decedent. Corporate Trust - Edit the first four characters of the Corporation's name. Individual Trust - Edit the first four characters of the last name of the individual. All other trusts - Edit the first four characters of the last name of the trustee or beneficiary. Specific political organization name control examples are: Friends of Jane Doe - Edit "JANE" Committee to Elect John Smith - Edit "JOHN" Citizens for John Doe - Edit "JOHN"

# Field 01CCC - Computer Condition Codes

3.12.12.122.2 (01-01-2026) Field 01CCC - Computer Condition Codes Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, Line 3 Form 8871 or page 1, Line B for Form 8872. See Exhibit 3.12.12-8 for a description of the codes and their uses. Invalid Conditions This Field is invalid if: The entry is other than blank, "F" , "G" , or "3" , Correction Procedures: Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-8 to determine which codes are necessary. If the return is not a Final, delete CCC "F"

# Field 01RCD - Received Date

3.12.12.122.3 (01-01-2026) Field 01RCD - Received Date Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1 for Form 8872. For Form 8871 the Received Date is the date the form was submitted electronically. 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, 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" (i.e., 20110115 in lieu of 20120115), correct accordingly. Determine the received date in the following priority 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 whether the document was properly addressed. If the document is properly addressed but the IRS misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used. Service Center Automated Mail Processing System (SCAMPS) digital date The Field Examiner's signature date The signature date The Julian Date in the DLN, minus 10 days Note: Use signature date only if the signature date is within the current processing year. Caution: The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

# Field 01COR - Correspondence Indicator

3.12.12.122.4 (01-01-2026) Field 01COR - Correspondence Indicator Field 01COR, Correspondence Indicator, is edited to the right of the City, State on Form 8872. Invalid Conditions If Field 01COR is present on Form 8871. This Field is invalid if other than "11" , "12" , "13" , "14" or blank. Correction Procedures: Refer to the right of the City State to determine the correct code. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are: 11 - Reply with all information - Use when the taxpayer responds to our request is complete; all of the information we requested is provided (Enter the CRD if after the RDD). 12 - Reply with some information - Use when the taxpayer provides some of the information we request, enter CCC "3" . 13 - Reply with no information - Use when the taxpayer responds to our inquiry, but does not provide the information we requested, enter CCC "3" . 14 - No Reply - Use when the taxpayer does not respond to our request, enter CCC "3" . Delete Field 01COR if present on Form 8871.

# Field 01CRD - Correspondence Received Date

3.12.12.122.5 (01-01-2026) Field 01CRD - Correspondence Received Date Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format. Field 01CRD is Edited to the Right of the Correspondence Code. It is used when correspondence was initiated. The entry reflects the date a reply was received. Invalid Conditions This Field is invalid if: It is not numeric or blank, It is not in YYYYMMDD format, It is not in valid century, year, month, day range. If present on Form 8871. Correction Procedures: Refer to edited date to the right of the correspondence code to determine the correct date. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct date. If the filer replied and included all of the requested information, enter the date the reply was received. Delete Field 01CRD if present on Form 8871.

# Field 01ADC - Audit Code

3.12.12.122.6 (01-01-2026) Field 01ADC - Audit Code Field 01ADC, Audit Code, is located in the bottom right margin of page 1. This Field is invalid if it is other than "3" (no reply), or blank. Invalid Conditions If present on Form 8871. Correction Procedures: Refer to the bottom right margin to determine the correct code. Correct any coding or transcription errors. Audit Code "3" is entered if no reply to FYM mismatch correspondence.

# 01MFT MFT Code - Form 5768 only

3.12.12.122.7 (01-01-2026) 01MFT MFT Code - Form 5768 only Field 01MFT, Master File Transaction Code, is always "00" and is not edited. Invalid Conditions This Field is invalid if other than "00" . Correction Procedures: If other than "00" change to "00" .

# 01TC Transaction Code - Form 5768 Only

3.12.12.122.8 (01-01-2026) 01TC Transaction Code - Form 5768 Only Field 01TC, Transaction Code, is located to the left of line 1 (election) or line 2 (revocation). Invalid Conditions This code is invalid if other than "023" or "024" . Correction Procedures: Correction procedures Form 5768: Enter "024" in Field 01TC if there is a date entered on line 1. Enter "023" in Field 01TC if there is a date entered on line 2. If lines 1 and 2 are both blank, or both are completed, SSPND 211 and correspond. If no reply, access BMFOLE and take the following actions based on research.

# 01LY Lobby Year Code - Form 5768 Only

3.12.12.122.9 (01-01-2026) 01LY Lobby Year Code - Form 5768 Only Field 01LY, Lobby Year Code, is located on the dotted portion of line 1 (election) or line 2 (revocation). Invalid Conditions Lobby Year Code is present only on Form 5768. It is the year of the date entered on Line 1 or Line 2. Valid only with Form 5768 (Field 01TC must be "023" or "024" ). Must be a valid year in YYYY format. Cannot be earlier than 1986. Correction Procedures: Procedures for Form 5768. Enter "24" in Field 01TC if there is a date entered on line 1. Enter "23" in Field 01TC if there is a date entered on line 2. If lines 1 and 2 are both blank, or both are marked, SSPND 11 and correspond. If no reply, access BMFOLE and take the following actions based on research: No. If Then 1. TC 024 is present but no TO 023, enter TC 023 in Field 01TC and enter current year in Field 01LY. 2. TC 023 is present and an earlier TC 024, enter TC 024 in Field 01TC and enter current year in Field 01LY. 3. neither TC 023 or TC 024 is present, enter TC 024 in Field 01TC and enter current year in Field 01LY.

# Section 02 - Data Address Fields

3.12.12.123 (01-01-2026) Section 02 - Data Address Fields Section 02 contains address changes and the in-care-of name line. No. If Then 1. the INOLES address is the same as the address on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the Address only. 2. the INOLES address is different from the address on the return, research ENMOD for a pending address change, TC 014. 3. a pending address change is found on ENMOD, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the Address only. 4. no pending address is found on ENMOD, SSPND 320 to Entity Control for address change.

# Section 02 - Field Descriptions

3.12.12.123.1 (01-01-2026) Section 02 - Field Descriptions Section 02 Fields are located in Form 8871 or Form 8872 Entity Section. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Max Length 1. 02FAD Foreign Address 35 2. 02ADD Street Address 35 3. 02CTY City 22 4. 02ST State 2 5. 02ZIP ZIP Code 12

# Field 02FAD - Foreign Address

3.12.12.123.2 (01-01-2026) Field 02FAD - Foreign Address Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD must not be present on "G" Coded short length returns. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany. Invalid Conditions This Field is invalid if any of the following conditions exist: The Field contains other than alpha, numeric or special characters, The first position is blank, Any character follows two consecutive blanks, There are more than 35 characters present for this Field on the return. 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. Correction Procedures: Correct all coding and transcription errors. No. If Then 1. Field 02FAD is present, GETSEC 02 Ensure Field 02CTY contains a foreign country code and Field 02ST contains a"." (period) or "space" 2. a foreign address is not present on the return, SSPND 610 Renumber return to domestic. If Form 8822 is attached to the return, compare the name and address information on the Form 8822 to the return. No. If Then 1. the information is the same, take no action and continue processing. 2. the information is different, Detach Form 8822. Route to Entity Control on Form 4227 or follow local procedures. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822." Note: The lead Tax Examiner is required to batch all Form 8822 daily and send them to Entity Control for expedite processing.

# Field 02ADD - Street Address

3.12.12.123.3 (01-01-2026) Field 02ADD - Street Address Field 02ADD, is located in the Entity Section of the return. This section will contain data on non-pre-addressed returns when the address change box has been checked or on pre-addressed labels when a change has been indicated. Invalid Conditions This Field is invalid if any of the following conditions exist: The street address is present and the first position is blank, Any character not alphabetic, numeric, blank, "-" (hyphen), or "/" (slash) is present, There are two consecutive blanks followed by valid characters, The first position is not alphabetic or numeric. Check the screen entry with the entry on the return and attachments. Correction Procedures: Correct any coding or transcription errors. If the Field cannot be perfected, delete Section 02.

# Field 02CTY - City

3.12.12.123.4 (01-01-2026) Field 02CTY - City Field 02CTY, is located in the entity section of the return. Major City Code Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters. The Major City Code represents both the city and state. ISRP will enter the Major City Code as appropriate. It is transcribed with no intervening blanks and no other characters in the City or State Fields. Invalid Conditions This Field is invalid if: Any character not alphabetic or blank is present, City is present and the first position is blank, City is present and the second and third positions are blank, Any characters follow the first two adjoining blanks, An invalid Major City Code is present, Fewer than three characters are present unless a valid Major City Code is present. Note: Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes. Correction Procedures: Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors. If unable to correct, delete Section 02.

# Field 02ST - State

3.12.12.123.5 (01-01-2026) Field 02ST - State Field 02ST, is located in the entity section of the return. Invalid Conditions This Field is invalid if it is not contained in the State Code Table in Document 7475. Correction Procedures: Check the Field on the screen against the entry on the return and attachments. Correct any coding or transcription errors. If unable to perfect, delete Section 02.

# Field 02ZIP - ZIP Code

3.12.12.123.6 (01-01-2026) Field 02ZIP - ZIP Code Field 02ZIP, is located in the entity section of the return. Invalid Conditions This Field is invalid if: Blank, The fourth and fifth position are 00. Correction Procedures: Check the Field on the screen against the entry on the return. Correct any coding or transcription errors. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

# Section 03 - Field Descriptions

3.12.12.124 (01-01-2026) Section 03 - Field Descriptions Section 04 Fields are located in Form 8871 or Form 8872. Listed below are the Fields contained in Section 03 showing the Field Designator, title, location on the return, and Field length: No. Field Field Title Form 8871 Location on Return Form 8872 Location on Return Field Length 1. 0310A Is the Organization Claiming Exemption from Filing Form 8872 Line 10a Checkbox N/A 1 2. 0311 Is the Organization Claiming Exemption from Filing Form 990 Line 11a Checkbox N/A 1 3. 0308 Type of Report N/A Line 8 Checkbox 1 4. 0309 Total Amount of Reported Contributions N/A Line 9 15 5. 0310 Total Amount of Reported Expenditures N/A Line 10 15 Invalid Conditions: Fields 0310A and 0311 are invalid if other than "1" or "2" and must be present on the Initial Form 8871 filed (Initial Notice Box on Line 3 is Checked on the Form 8871. Field 0308 is valid only if "1" through "8" . Note: The type of report is based on whether it's an even or odd numbered tax year. In even numbered years the filer must use boxes a, b, c, d, f, g or h. In odd numbered years the filer must use boxes d, e or f. If the filer checks an incorrect box SSPND 211. Fields 0309 and 0310 are "dollars only" and are positive or negative. Note: If an amount greater than $200.00 is present on line 9, If an amount greater than $200.00 is present on line 9, a Schedule A must be attached. Correspond if missing. Note: If an amount greater than $500.00 is present on line 10, a Schedule B must be attached. Correspond if missing. Correction Procedures: Correct any coding or transcription errors. Check Form 8872, Line 8a through 8h to verify Field 0308. Fields 0310A and 1311 are "1" for YES and "2" for NO. Check Lines 10a and 11 of Form 8871 to verify this Field.

# Form 8871/8872 - Math/Consistency Errors Priority IV

3.12.12.125 (01-01-2023) Form 8871/8872 - Math/Consistency Errors Priority IV A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order. The screen display will show the error code assigned and all Fields needed to make the necessary correction. All errors must be resolved by either: Correcting the error or, Suspending the document (SSPND) with the appropriate Action Code (AC).

# Error Code 608 - Form 8871 Only

3.12.12.125.1 (01-01-2026) Error Code 608 - Form 8871 Only Error Code 608 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01COR Correspondence Indicator 3. 01CRD Correspondence Received Date Invalid Conditions: Field 01CRD or CCC "3" is present and Field 01COR is not present. Correction Procedures: Correct any coding or transcription errors. If a reply to correspondence is received, enter the appropriate code in Field 01COR. If correspondence was not initiated, determine whether correspondence is required: If not, delete the entry in Field 01CRD. If correspondence is required, correspond with the filer and SSPND 211.

# Error Code 610 - Form 8871 Only

3.12.12.125.2 (01-01-2026) Error Code 610 - Form 8871 Only Error Code 610 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01COR Correspondence Indicator 4. 01CRD Correspondence Received Date Invalid Conditions: Field 01COR is "11" , and, Field 01CRD is not present. Field 01COR is "12" , "13" , or "14" , and, Field 01CRD is present. Correction Procedures: Correct any coding or transcription errors. Verify correspondence was required: If not required, delete Field 01COR. If required enter the response date in Field 01COR. If No Reply to IRS initiated correspondence, enter "3" in Field 01CCC and "14" in Field 01COR. If Incomplete Reply to IRS initiated correspondence, enter "3" in Field 01CCC and "12" or "13" in Field 01COR.

# Error Code 612 - Form 8872 Only

3.12.12.125.3 (01-01-2026) Error Code 612 - Form 8872 Only Error Code 612 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01COR Correspondence Indicator 4. 01CRD Correspondence Received Date Invalid Conditions: Field 01COR is "11" , and, Field 01CCC "3" is present. Field 01COR is "12" , "13" , or "14" , and, Field 01CCC "3" is not present. Correction Procedures: Correct any coding or transcription errors. Verify correspondence was required: If not required, delete Field 01COR. If Field 01COR is "11" and Field 01CCC is "3" , delete Field 01CCC. If Correspondence Indicator is "12" , "13" or "14" enter "3" in Field 01CCC.

# Error Code 999

3.12.12.125.4 (01-01-2026) Error Code 999 Error Code 999 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period Invalid Conditions: Error Code 999 will be generated for all returns that are in error status at the end of the processing year. Correction Procedures: Transmit the record. The system will re-validate the record and set validity and error codes based on the new year's program.

# Form 4720

3.12.12.126 (01-01-2023) Form 4720 Form 4720 contains Sections 01 through 03.

# Section 01 - Field Descriptions

3.12.12.126.1 (01-01-2026) Section 01 - Field Descriptions Section 01 contains entity data, processing codes, dates and miscellaneous information. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length. No. Field Title Location Max Length 1. REMIT Remittance Blue/Green Money 11 2. 01TIN Taxpayer Identification Number EIN Box 9 3. 01TT Tin Type Edited to right of TIN box 1 4. 01NC Name Control Underlined 4 5. >>>> Name Control Underprint Computer-generated Underprint 4 6. 01TXP Tax Period Header 6 7. >> Tax Period Underprint Computer-generated Underprint 2 8. 01CCC Computer Condition Codes By Tax Year 10 9. 01RCD Received Date Date Stamp 8 10. 01COR Correspondence Indicator Dotted Line, Part I Line 1 2 11. 01CRD Correspondence Received Date Dotted Line, Part I Line 2 8 12. 01CAF CAF Code N/A 1 13. 01ORG Type of Organization Code Type of Annual Return Box 1 14. 01ADC Audit Code Dotted Line, Question A 1 15. 01PIC Penalty and Interest Code Dotted Line, Part I Line 3 1 16. 01SIG Signature Code Code to the right of the signature 1 17. 01PRE Preparer Check Box Indicator Preparer Checkbox 1 18. 01PSN Preparer Phone Number Preparer phone number 10 19. 01PTIN Preparer PTIN Preparer PTIN 9 20. 01PEN Preparer EIN Preparer EIN 9

# Field RMIT> - Remittance Amount

3.12.12.126.2 (01-01-2023) Field RMIT> - Remittance Amount Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

# Field 01TIN - Taxpayer Identification Number (TIN)

3.12.12.126.3 (01-01-2026) Field 01TIN - Taxpayer Identification Number (TIN) Field 01TIN is the Taxpayer Identification Number located in the entity portion of Form 4720. The TIN is a number assigned by IRS for identification of an individuals or organization tax account. Invalid Conditions: This Field is invalid if: It is not numeric, It is fewer than nine characters, It is all "zeros" or all "9s" (nines).

# Field 01NC - Name Control/Check Digit

3.12.12.126.4 (01-01-2026) Field 01NC - Name Control/Check Digit Field 01NC is the Name Control and Check Digit Field. Name Control - This Field is located in the Entity Section of the return. Check Digit - This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions. 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. (MM-DD-YYYY) Correction Procedures: Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) through (6) below. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320. If IAT and IDRS Research Command Codes are unavailable, SSPND 351. The name control must be the first four characters of the name as follows: If the organization is an individual, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.

# Field 01CCC - Computer Condition Codes

3.12.12.126.5 (01-01-2026) Field 01CCC - Computer Condition Codes Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the center portion of the return below the entity section. See Exhibit 3.12.12-8 for a description of the codes and their uses. Invalid Conditions: This Field is invalid if: The entry is other than blank, "D" , "G" , "R" , "W" , "X" , "3" or "7" , If CCC "7" is present with both CCCs "D" and "R" . Correction Procedures: Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors. If the codes were entered correctly, refer to the return and see Exhibit 3.12.12-8 to determine which codes are necessary. If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs: If CCC "7" is correct delete the "R" and "D" . If CCC "7" is not correct, delete CCC "7" .

# Field 01RCD - Received Date

3.12.12.126.6 (01-01-2026) Field 01RCD - Received Date Field 01RCD is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return. 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, Prior to the ADP date of 197001 for Form 4720-A. 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" (i.e., 20110115 in lieu of 20120115), correct accordingly. If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date. Determine the received date in the following priority 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 misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used. Service Center Automated Mail Processing System (SCAMPS) digital date The Field Examiner's signature date The signature date The Julian in the DLN, minus 10 days Note: Use signature date only if the signature date is within the current processing year. Caution: The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or holiday extension dates.

# Field 01COR - Correspondence Indicator

3.12.12.126.7 (01-01-2026) Field 01COR - Correspondence Indicator Field 01COR, Correspondence Indicator, is located on Dotted Portion of Part I, Line 1. Invalid Conditions: This Field is invalid if other than "11" , "12" , "13" , "14" , or blank. Correction Procedures: Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are: 11- Reply with all information - Use when the taxpayer's response to our first request is complete; all of the information we requested is provided. (Enter the CRD if after the RDD.) 12 - Reply with some information - Use when the taxpayer provides some of the information we requested, enter CCC "3" . 13 - Reply with no information - Use when the taxpayer responds but gives us the information we requested, enter CCC "3" . 14 - No Reply - Use when the taxpayer does not respond, enter CCC "3" .

# Field 01CRD - Correspondence Received Date

3.12.12.126.8 (01-01-2026) Field 01CRD - Correspondence Received Date Field 01CRD, is in Year, Month, Day (YYYYMMDD) format. Field 01CRD is located on the Dotted Portion of Part I, Line 2. It is used when correspondence was initiated. The entry reflects the date a complete reply was received. Invalid Conditions: This Field is invalid if: It is not numeric or blank, It is not in YYYYMMDD format, It is not in valid century, year, month, day range. Correction Procedures: Refer to the dotted portion of Part I, Line 2 to determine the correct date. Correct any coding or transcription errors. Refer to the return and any attached correspondence to determine the correct date.

# Field 01CAF - CAF Indicator

3.12.12.126.9 (01-01-2023) Field 01CAF - CAF Indicator Field 01CAF, is no longer edited by Document Perfection. If this Field displays, delete the entry.

# Field 01ORG - Organization Code

3.12.12.126.10 (01-01-2026) Field 01ORG - Organization Code Field 01ORG, is transcribed based on the type of annual return box checked. This Field is used to identify the type of organization filing the return. Invalid Conditions: This Field is invalid if other than "1" , "2" , "3" or "4" . Correction Procedures: Correct any coding or transcription errors. If necessary, refer to the return to determine the correct code. Valid codes are: No. If Return Shows Code 1. Blank None 2. Form 990-PF Filer 1 3. Form 990 or Form 990-EZ Filer 2 4. Form 5572 Filer 3 5. Other 4

# Field 01ADC - Audit Code

3.12.12.126.11 (01-01-2026) Field 01ADC - Audit Code Field 01ADC, is located on the dotted line question A. Invalid Conditions: This Field is invalid if other than "3" , "4" , "5" , or blank. Correction Procedures: Refer to Dotted Line Question A to determine the correct code. Correct any coding or transcription errors. If the Field is other than specified: Determine the correct code and enter it in Field 01ADC. Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence. See IRM 3.12.12.10.5 for a list of valid Audit Codes.

# Field 01PIC - Penalty and Interest Code

3.12.12.126.12 (01-01-2026) Field 01PIC - Penalty and Interest Code Field 01PIC is located on the dotted Line, Part I, Line 3. Valid Penalty and Interest Codes are: Blank - normal penalty and interest Code 1 - there is precomputed penalty and/or interest on the return and the received date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Invalid Conditions: This Field is invalid if other than blank or 1. Correction Procedures: Correct the Penalty and Interest Code Field if: It is other than "1" . There is precomputed penalty and/or interest on the return and the correct Received Date (Field 01RCD) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date. Note: CCC "R" must also be present in Field 01CCC if Field 01PIC is correct and if precomputed interest, but not precomputed penalty, is on the return. Delete the Penalty and Interest Code Field if: There is no precomputed penalty and/or interest on the return or The correct received date (Field 01RCD) is either before the return due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Field 01SIG - Signature Code

3.12.12.126.13 (01-01-2026) Field 01SIG - Signature Code Field 01SIG indicates whether the return was signed by the Officer or Trustee of the organization. It is located to the right margin of the signature line. Invalid Conditions: This Field is invalid if not a "1" or a "3" . Correction Procedures: Correct any coding or transcription errors. If the return was signed by an Officer or Trustee the code must be a "1" for present. If an Officer or Trustee didn't sign the return the code must be a "3" for not present.

# Field 01PRE - Preparation Indicator

3.12.12.126.14 (01-01-2026) Field 01PRE - Preparation Indicator Field 01PRE, is transcribed from the right margin of the Preparer PTIN box. Invalid Conditions: This Field is invalid if other than "1" or blank. Correction Procedures: Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are: Blank - If the signature or name of the preparer is not present. 1 - If the signature, name of the preparer, or firm name is present. Note: A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.

# Field 01PSN - Tax Preparer PTIN

3.12.12.126.15 (01-01-2026) Field 01PSN - Tax Preparer PTIN Field 01PSN, is transcribed from the preparer PTIN box in the signature portion of the return on Page 9. The entries are any combination of numerics except all zeros or all 9s. The first character may be a P. Invalid Conditions: Field 01PSN is invalid if the first position is other than numeric or "P" . Field 01PSN is invalid if the Field is all "zeros" or all "9s" (nines) or the first position is "P" and the remaining positions are all "zeros" or all "9s" (nines). Field 01PSN is invalid if other than the first position is not numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01PEN - Tax Preparer EIN

3.12.12.126.16 (01-01-2026) Field 01PEN - Tax Preparer EIN Field 01PEN, is transcribed from the preparer EIN box in the signature portion of the return on Page 9. The entries are any combination of numerics except all zeros or all 9s. The first character may be a P. Invalid Conditions: Field 01PEN is invalid if the Field is all "zeros" or all "9s" (nines). Field 01PEN is invalid if it is not all numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01PTN - Preparer Telephone Number

3.12.12.126.17 (01-01-2026) Field 01PTN - Preparer Telephone Number Field 01PTN is transcribed from the Preparer Block from Page 9, Form 8871 , Preparer Phone Number. Invalid Conditions: This Field is invalid if not 10 digits, all numeric. Correction Procedures: If fewer than 10 digits or unable to determine the correct phone number, Delete Field 01PTN.

# Section 02 - Field Descriptions

3.12.12.127 (01-01-2026) Section 02 - Field Descriptions Section 04 Fields are located in Form 4720, Part I. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. 021 Tax on Undistributed Income Line 1 15 2. 022 Tax on Excess Business Holdings Line 2 15 3. 023 Tax on Investments that Jeopardize Line 3 15 4. 024 Tax on Taxable Expenditures Line 4 15 5. 025 Tax on Political Expenditures Line 5 15 6. 026 Tax on Excess Lobbying Expenditures Line 6 15 7. 027 Tax on Disqualifying Lobbying Expenditures Line 7 15 8. 028 Tax on Premiums Paid Contracts Line 8 15 9. 029 Tax on Entering Prohibited Tax Shelter Transactions Line 9 15 10. 0210 Tax on Taxable Distributions Line 10 15 11. 0211 Tax on Unrelated Business Taxable Income Line 11 15 12. 0212 Tax on SCH M Part I Line 2 501(r)(3) Line 12 15 13. 0213 Tax on Excess Executive Compensation Line 13 15 14. 0214 Tax on Private Colleges and Universities Line 14 15 15. 0215 Total Tax Part I Line 15 15

# Section 03 - Field Descriptions

3.12.12.128 (01-01-2026) Section 03 - Field Descriptions Section 04 Fields are located in Form 4720. The chart below shows the Fields for Section 03 including Field Designator, title, location on return, and number of positions. Section 03 Fields are variable length, dollars and cents. This section is required, and there must be an amount in at least one of the Fields unless one of the following conditions is present: Field 01CCC contains CCC "G" or Field 01ADC Audit Code, contains "4" . No. Field Title Location Max Length 1. 03EIN Organization EIN Part II, Column (b) 9 2. 031 Tax on Self Dealing Part II, Line 1 15 3. 032 Tax on Investments that Jeopardize Part II, Line 2 15 4. 033 Tax on Taxable Expenditures Part II, Line 3 15 5. 034 Tax on Political Expenditures Part II, Line 4 15 6. 035 Tax on Disqualifying Lobbying Expenditures Part II, Line 5 15 7. 036 Tax on Excess Benefits Part II, Line 6 15 8. 037 Tax on Prohibited Transactions Part II, Line 7 15 9. 038 Tax on Taxable Distributions Part II, Line 8 15 10. 039 Tax on Prohibited Benefits Part II, Line 9 15 11. 0310 Total Tax Self Dealer Part II, Line 10 15 12. 031B Part III Total Tax Part III, Line 1 15 13. 033B Total Payments Part III, Line 2 15 14. 03B/R Balance Due/Overpayment Part II-B, Line 4 15 15. 03G1 Excess Grassroots Expenditures Schedule G, Line 1 15 16. 03G2 Excess of Lobbying Expenditures Schedule G, Line 2 15 17. 03G4 Excess Lobbying Expenditures-Tax Schedule G, Line 4 15 Invalid Conditions: Section 03 will be identified as extraneous if this section is present, and Audit Code "4" is present in Field 01ADC. Correction Procedures: If "Substitute for Return Prepared by EO" is written across the top of the return, delete Section 03. If the Audit Code is correct, delete Section 03. If the Audit Code was entered in error, delete the entry in Field 01ADC. Section 03 will display as a Missing Section if Audit Code "4" is missing and Section 03 is blank. If Section 03 cannot be perfected from the return, enter Audit Code "4" in Field 01ADC. Do not delete Section 03. Section 03 will display if Field 01ORG is incorrect. Research to determine the taxpayers filing requirement and change Field 01ORG if necessary. If research shows Field 01ORG is not correct, enter the correct code in Field 01ORG.

# Section 60 - Field Descriptions

3.12.12.129 (01-01-2026) Section 60 - Field Descriptions Section 60 Fields are located in Form 8050. Listed below are the Fields contained in Section 60 showing the Field Designators, title, location on return, and maximum length: No. Field Field Title Location Max Length 1. 60RTN Routing Transit Number Line 1 9 2. 60TDA Type of Depositor Account Indicator Line 3 1 3. 60DAN Deposit Account Number Line 2 17 Invalid Conditions: Valid for Tax Period 202501 and later. Field 60RTN must be numeric. Field 60TDA must be 1 alpha position. Field 60DAN must be numeric. C = Checking account. S = Saving account. Correction Procedures: Refer to Form 8050 to verify the entry. Correct any coding or transcription errors. Routing number present but the Account number is NOT present. Delete Section. Routing number NOT present but the Account number is present. Delete Section. Routing and/or Account number altered OR one or both numbers have been lined through by another area. Delete Section.

# Form 4720 - Math/Consistency Errors Priority IV

3.12.12.130 (01-01-2026) Form 4720 - Math/Consistency Errors Priority IV A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order. The screen display will show the error code assigned and all Fields needed to make the necessary correction. The Field labeled "CL" will be displayed, for the entry of a Clear Field on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field. All errors must be resolved by either: Correcting the error or, Entering a clear Field or, Suspending the document (SSPND) with the appropriate Action Code (AC). Note: Prior to corresponding for any missing information a check of the Status Code on INOLE must be made. If another error comes up, after entering CCC "R" , "V" and "3" SSPND 351 to Rejects.

# Error Code 001

3.12.12.130.1 (01-01-2026) Error Code 001 Error Code 001 displayed Fields are: No. Field Location 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01RCD Received Date 4. 01RDD> Return Due Date (Generated) Invalid Conditions: Error Code 001 will generate when any of the following conditions is present: CCC "G" is Not Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date or Received Date (whichever is later) and CCC "W" is not present. CCC "G" is Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date and CCC "W" is not present. On any return, the process date is fewer than two years after the Return Due Date and CCC "W" is present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Do not send the following returns to Statute Control for clearance if return is TY 2023 and prior see IRM 3.12.38.2.7.1(3). Instead, enter "W" in Field 01CCC and on the return and continue processing: any return secured by Compliance (i.e., 6020(b)) any return with a TC 59X any return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with Document 13133 (Expedite Processing Cycle) attached. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information. No. If Then 1. Field 01RCD is blank, Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present. Determine the Received Date using the following priority: Stamped or hand written Received Date on the return. Service Center Automated Mail Processing System (SCAMPS) digital date Earliest legible postmark date of the U.S. Post Office or a Private Delivery Service. Field Examiner or other IRS official's signature date. Signature date, if within the current year (unless other information indicates signature date is invalid). DLN Julian Date minus 10 days. 2. CCC "W" was entered incorrectly, delete CCC "W" from Field 01CCC. 3. the return has a stamp that indicates a previous clearance by Statute Control within the last ninety days, enter CCC "W" in Field 01CCC and on the return. Note: Do not send the return to Statute Control if return is TY 2023 and prior see IRM 3.12.38.2.7.1(3). 4. the return is not stamped by Statute Control within the last ninety days, SSPND 310 Prepare Form 4227 to route to Statute Control. Rejects Correction Procedures: When Statute Control returns the cleared document, enter CCC "W" in Field 01CCC and continue processing. Statue Control requests the record to be voided to them, SSPND 640.

# Error Code 002

3.12.12.130.2 (01-01-2026) Error Code 002 Error Code 002 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01NC Name Control/Check Digit 3. >>>> Name Control Underprint 4. 01TIN Taxpayer Identification Number 5. 01TXP Tax Period Invalid Conditions: Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF). Before taking any additional research steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the remainder of the correction procedures. When corrections are made to Field 01NC or Field 01TIN, the computer will validate the entries with the NAP and reset the OLE indicators (On-Line Entity) as appropriate upon transmitting the ERS screen. 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. No. If Then 1. the Name Control on the return or attachment matches the Name Control on INOLES, bring up the Underprint. 2. the Name on INOLES is different from the Name on the return or attachment, research NAMEB/NAMEE for a new TIN. If a new EIN is located, verify the Name Control using CC INOLES. No. If Then 1. the Name on INOLES agrees with the Name on the return or attachment, Ensure that the entity information matches the return. Overlay Field 01TIN with the new EIN from NAMEB/NAMEE. When the TIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Note: Do not send Letter 3875-C if: Three digits or fewer of the TIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in TIN format. 2. multiple TINs are located, SSPND 320 to Entity Control. Prepare Form 4227 with the notation "MULTIPLE TINS" . 3. INOLES indicates a Merge To (MT) TIN, research the "MT" TIN on INOLES. 4. the "MT" TIN matches the entity on the return or attachments, enter the "MT" TIN in Field 01TIN. 5. the "MT" TIN does not match the entity on the return or attachments, SSPND 320 to 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 new name. No. If Then 1. the name on ENMOD agrees with the Name on the return, enter "C" in the Clear Code Field. 2. 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 Entity. Attach Form 4227 with the notation "NO RECORD" . If the Name change has not been made, research ENMOD for a pending TC 013. No. If Then 1. a pending TC 013 is present, enter "C" in the Clear Code Field. 2. a pending TC 013 is not present, SSPND 320 to route to Entity. Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

# Error Code 003

3.12.12.130.3 (01-01-2026) Error Code 003 Error Code 003 displayed Fields are: No. Field Explanation 1. 01NC Name Control/Check Digit 2. 01TIN Taxpayer Identification Number Invalid Conditions: Error Code 003 will generate when any of the following conditions is present: The Check Digit is present but is not valid for the TIN. The first two positions of the Field are not blank and the last position is not alphabetic. 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. No. If Then 1. 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. 2. the SSN on the return is not legible, research NAMEB/NAMEE for correct SSN. Compare the EIN from NAMEB/NAMEE to the TIN on the return. No. If Then 1. research INOLE. The SSN on the return matches the SSN on NAMEB/NAMEE, name Control from NAMEB/NAMEE in Field 01NC. Note: (Check INOLE to be sure it's valid before entering the) 2. research indicates a different SSN verify the SSN and name on INOLES. 3. name on INOLES matches the name on the return, Overlay Field 01SSN with the SSN from INOLES. Issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return. Note: Do not send Letter 3875-C if: Three digits or fewer of the TIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from another Tax Period or SSN. 4. unable to locate an SSN or more than one SSN is located, SSPND 320 to Entity. Prepare Form 4227 with notation "NO RECORD OF SSN" or "MULTIPLE SSNs" . If IAT and IDRS Research Command Codes are unavailable, SSPND 351.

# Error Code 004

3.12.12.130.4 (01-01-2026) Error Code 004 Error Code 004 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01NC Name Control/Check Digit 3. >>>> Name Control Underprint 4. 01TIN Taxpayer Identification Number Invalid Conditions: Error Code 004 will generate when any of the following conditions is present: The TIN was not present at the master file (NAP). The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank underprint in Field 01NC. Correction Procedures: Before taking any additional research steps to resolve Error Code 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the Name Control/SSN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures. When corrections are made to Field 01NC or Field 01TIN, the computer will validate the entries with the NAP and reset the OLE indicators (On-Line Entity) as appropriate upon transmitting the ERS screen. 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. No. If Then 1. the name control on the return or attachment matches the Name control on INOLES, bring up the underprint. 2. the Name on INOLES is different from the Name on the return or attachment, research NAMEB/NAMEE for a new TIN. If a new EIN is located, verify the Name Control using CC INOLES. No. If Then 1. the Name on INOLES agrees with the Name on the return or attachment, Ensure that the entity information matches the return. Overlay Field 01TIN with the new TIN from NAMEB/NAMEE. When the TIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Note: Do not send Letter 3875-C if: Three digits or less of the TIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An EIN is used on a return and research has determined there is no entity on Master File when the number is in SSN format. 2. multiple TINs are located, SSPND 320 to Entity Control. Prepare Form 4227 with the notation "MULTIPLE TINs" . 3. INOLES indicates a "Merge To" (MT) TIN, research the "MT" TIN on INOLES. 4. the "MT" TIN matches the entity on the return or attachments, enter the "MT" TIN in Field 01TIN. 5. the "MT" TIN does not match the entity on the return or attachments, SSPND 320 to 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 new name. No. If Then 1. the Name on ENMOD agrees with the Name on the return, enter C in the Clear Code Field. 2. 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 Entity. Attach Form 4227 with the notation "NO RECORD" . If the Name change has not been made, research ENMOD for a pending TC 013. No. If Then 1. a pending TC 013 is present, enter "C" in the Clear Code Field. 2. a pending TC 013 is not present, SSPND 320 to route to Entity. Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

# Error Code 007

3.12.12.130.5 (01-01-2026) Error Code 007 Error Code 007 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01CCC Computer Condition Code Invalid Conditions: Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period. Correction Procedures: Correct all misplaced entries, coding or transcription errors. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information. No. If And Then 1. if the Received Date stamp is invalid (i.e., 20100315 in lieu of 20110315), N/A change the Received Date to the current year and enter in Field 01RCD. 2. the return is an early filed Final return, N/A Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP. Enter "F" in Field 01CCC. 3. if the return is not an early filed Final return, the Tax Period ending is less than four months after the Received Date, SSPND 4802. Prepare Form 4227 with the notation "EARLY FILED" Change the Received Date to one day after the Tax Period Ending Date. 4. if the return is not an early filed Final return, the Tax Period ending date has already passed, change the Received Date to one day after the Tax Period Ending Date. 5. if the return is not an early filed Final return, the Tax Period ending is more than four months after the Received Date, Correspond for clarification of the tax period SSPND

# Error Code 010

3.12.12.130.6 (01-01-2026) Error Code 010 Error Code 010 displayed Fields are: No. Field Explanation 1. RMIT> Remittance 2. 01TIN Taxpayer Identification Number 3. 01NC Name Control 4. 01TXP Tax Period 5. 01CCC Computer Condition Code 6. 01RCD Received Date 7. 01ORG Organization Code 8. 01ADC Audit Code 9. 01COR Correspondence Indicator 10. 01CRD Correspondence Received Date 11. 01CAF CAF Indicator 12. 01PIC Penalty Interest Code 13. 01SIG Signature Code 14. 01PRE Preparation Indicator 15. 01PSN Preparer 16. 01PEN Preparer EIN 17. 01PTN Preparer Telephone Number "ANY SECTION OTHER THAN 01 IS PRESENT" Invalid Conditions: Error Code 010 will generate when the CCC "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP or 01CCC present. Correction Procedures: Determine if CCC "G" was input correctly: Note: See IRM 3.12.38.1.2 for additional instructions for determining an amended return. No. If Then 1. CCC "G" was entered correctly, DLSEC to delete all sections except Section 01. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary. 2. CCC "G" was entered incorrectly, Enter all necessary data. Ensure that Section 01 Fields are correct. Delete the "G" in Field 01CCC.

# Error Code 011

3.12.12.130.7 (01-01-2026) Error Code 011 Error Code 011 displayed Fields are: No. Field Explanation 1. RMIT> Remittance 2. 01RCD Received Date 3. 01CCC Computer Condition Code S03NP. Invalid Conditions: No money amounts listed in Part III. Correction Procedures: Correct any transcription or coding errors. If an amount is present in Section 03 GETSEC 03 and enter the amount. If no data is present Part III, check Parts I and II and enter amounts into Section 03.

# Error Code 026

3.12.12.130.8 (01-01-2026) Error Code 026 Error Code 026 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01TIN Taxpayer Identification Number 3. 01TXP Tax Period 4. >>>> Tax Period Computer 5. 01CCC Computer Condition Code 6. 01ADC Audit Code Invalid Conditions: The Tax Period does not agree with the month on the Entity Index File and CCC "F" or "Y" are not present. Correction Procedures: Before taking any additional research steps to resolve Error Code 026, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Accounting Period have posted to the NAP. If Error Code 026 reappears, continue with the remainder of the correction procedures. Note: If Form 1128 is attached, see IRM 3.12.12.10.11. Refer to Exhibit 3.12.12-1 and/or Exhibit 3.12.12-3, for Error Correction procedures. Refer to Field 01CCC instructions in IRM 3.12.12.18.4 for Final return procedures. Correct any coding or transcription errors. Rejects Correction Procedures: Refer to Exhibit 3.12.12-1 and/or Exhibit 3.12.12-4, Rejects procedures.

# Error Code 030

3.12.12.130.9 (01-01-2026) Error Code 030 Error Code 030 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01PIC Penalty Interest Code 4. 01RDD> Return Due Date (Generated) Invalid Conditions: If Field 01PIC is "1" and the Field 01RCD is before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any transcription errors. Delete the Penalty and Interest Code Field if: There is precomputed penalty and/or interest on the return and Field 01RCD is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date. Delete the Penalty and Interest Code Field if: There is no precomputed penalty and/or interest on the return or Field 01RCD is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 034

3.12.12.130.10 (01-01-2026) Error Code 034 Error Code 034 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01TXP Tax Period 3. 01RCD Received Date 4. 01CRD Correspondence Received Date 5. 01COR Correspondence Indicator 6. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01CRD is earlier than Field 01RCD. Field 01CRD is later than the processing date. Correction Procedures: Correct any coding or transcription errors. The Received Date will either be stamped or edited on the return. If the Received Date is missing or illegible, determine the date in the order listed in IRM 3.12.12.18.5. A CRD will be determined from the date the complete reply was received in the processing center. Refer to the return for the CRD. It is edited on the Edit Sheet, Line 8. This can be verified by checking the stamped Received Date on the correspondence attached to return. If more than one Correspondence Received Date is present, use the earliest date. If "No Reply, or an incomplete reply is received" , enter CCC "3" in Field 01CCC and delete Field 01CRD.

# Error Code 073

3.12.12.130.11 (01-01-2026) Error Code 073 Error Code 073 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Codes 2. 01CRD Correspondence Received Date 3. 01COR Correspondence Indicator Invalid Conditions: Field 01CCC is "3" and Field 01CRD is present. Correction Procedures: Correct any coding and transcription errors. Determine if the return is a "no reply" . If so, delete Field 01CRD. If the return is not a "no reply" , delete CCC "3" .

# Error Code 100

3.12.12.130.12 (01-01-2026) Error Code 100 Error Code 100 displayed Fields are: No. Field Explanation 1. S02 Section 02 2. S03 Section 03 3. 01ADC Audit Code 4. 01CCC Computer Condition Code Invalid Conditions: Audit Code does not equal 4 and Section 03 is not present. If Tax Period is prior to 198812 and Field 01ORG is not present and the return is not an amended. If Tax Period is prior to 200608 and Tax on Prohibited Transactions or Tax on Prohibited Benefits is present. Correction Procedures: Correct any coding or transcription errors. If Audit Code "4" is not present and there are no entries in Section 03, correspond for Section 03 amount(s). If Field 01ORG is not present research for correct Org Code. If Tax Period is prior to 200608, delete Fields 03LJ and 03LK.

# Error Code 108

3.12.12.130.13 (01-01-2026) Error Code 108 Error Code 108 displayed Fields are: No. Field Explanation 1. 031 Tax on Self Dealing 2. 032 Tax on Investments 3. 033 Tax on Expenditures 4. 034 Tax on Political Expenditures 5. 035 Tax on Disqualified Lobbying 6. 036 Tax on Excess Benefits 7. 037 Tax on Prohibited Tax Shelters 8. 038 Tax on Taxable Distributions 9. 039 Tax on Prohibited Benefits 10. 0310 Total Part II 11. 031B Total Tax 12. >>>> Total Tax Generated Amount 13. 033B Total Payments Invalid Conditions: Total Tax Generated amount does not match filers Total Tax amount within "≡ ≡ ≡ ≡" . Total Payments amount Generated does not match the filer's Balance Due/Overpayment amount within ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Correct any errors the filer made in adding the figures for Total Tax and Total Payments amounts. If the filers figures don't match the generated amounts, use the generated amounts and send the appropriate TPNC.

# Error Code 110

3.12.12.130.14 (01-01-2026) Error Code 110 Error Code 110 displayed Fields are: No. Field Explanation 1. 0215 Total Part I 2. 033B Total Payments 3. 03B/R Balance Due/Overpayment 4. >>>> Balance Due/Overpayment Generated Amount Invalid Conditions: Field 03B/R does not equal Field 0215 or Field 033B within ≡ ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Correct any errors the filer made in computing Field 03B/R. If the filers figures don't match the generated amounts, use the generated amounts and send the appropriate TPNC.

# Error Code 200

3.12.12.130.15 (01-01-2026) Error Code 200 Error Code 200 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code Invalid Conditions: Field 01ORG is blank or missing. Correction Procedures: Correct 01ORG based on the box checked in entity portion of the Form 4720. 1 = Form 990-PF 2 = Form 990-PF and Form 990-EZ 3 = Form 5227 4 = Other

# Error Code 201

3.12.12.130.16 (01-01-2026) Error Code 201 Error Code 201 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01TXP Audit Code 3. 01ORG Organization Code 4. 038 Total Tax Taxable Distributions 5. 039 Total Tax Prohibited Benefits Invalid Conditions: Tax Period is prior to 198812 and Field 01ORG is not present and the return is not an Amended return. Tax Period is prior to 200608 and Field 038 or 039 are present. Correction Procedures: If amount is present on Field 038 or 039 and Tax Period is prior to 200608, correct the Tax Period.

# Error Code 202

3.12.12.130.17 (01-01-2026) Error Code 202 Error Code 202 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01TXP Audit Code 3. 01ORG Organization Code 4. 027 Tax on Disqualifying Lobbying Expenditures 5. 0211 Tax on Charitable Unrelated Business Taxable Income Invalid Conditions: Field 01ORG is "1" , Field 027 and 0211 must be "blank" or "0" (zero). Correction Procedures: If an amount is in Field 027 and 0211 and 01ORG is not "2" , change the 01ORG to "2" .

# Error Code 203

3.12.12.130.18 (01-01-2026) Error Code 203 Error Code 203 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code 4. 021 Tax on Undistributed Income 5. 023 Tax on Investments that Jeopardize 6. 024 Tax on Taxable Expenditures 7. 0211 Tax on Charitable Unrelated Business Taxable Income Invalid Conditions: Field 01ORG contains a "2" , Fields 021, 023, 024, or 0211, must be "blank" or "0" (zero). Correction Procedures: If an amount is present in Fields 021, 023, 024, 0211 or 0213 and 01ORG is not "1" change the 01ORG to "1" .

# Error Code 204

3.12.12.130.19 (01-01-2026) Error Code 204 Error Code 204 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code 4. 021 Tax on Undistributed Income 5. 025 Tax on Political Expenditures 6. 026 Tax on Excess Lobbying Expenditures 7. 027 Tax on Disqualifying Lobbying Expenditures 8. 029 Tax on being a Party to Prohibited Tax Shelter 9. 0210 Tax on Taxable Distributions 10. 0212 Tax on SCH M Part I, Line 2 501(r)(3) 11. 0213 Tax on Excess Executive Compensation 12. 0214 Tax on Private Colleges and Universities Invalid Conditions: Field 01ORG contains a "3" , Fields 021, 025, 026, 027, 029, 0210, 0212, 0213 or 0214 greater than "0" (zero) error out. Correction Procedures: Field 01ORG contains a "3" , Fields 021, 025, 026, 027, 029, 0210, 0212, 0213 or 0214 greater than "0" (zero). Change the 01ORG to a "2" .

# Error Code 205

3.12.12.130.20 (01-01-2026) Error Code 205 Error Code 205 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code 4. 031 Tax on self-dealing 5. 032 Tax on Investments that Jeopardize 6. 033 Tax on Taxable Expenditures 7. 034 Tax on Political Expenditures 8. 035 Tax on Disqualifying Lobbying Expenditures 9. 036 Tax on Excess benefit transactions 10. 037 Tax on being a Party to Prohibited Tax Shelter Transactions 11. 038 Tax Taxable Distributions 12. 039 Tax on prohibited benefits 13. 0310 Part II Total Tax Invalid Conditions: Field 01ORG equals "1" , "2" or "3" . Correction Procedures: Field 01ORG contains a "1" , "2" or "3" , Fields 031, 032, 033, 034, 035, 036, 037, 038, 039 or 0310 greater than "0" (zero). Change the 01ORG to a "4" .

# Error Code 206

3.12.12.130.21 (01-01-2026) Error Code 206 Error Code 206 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code 4. 031 Tax on Self-Dealing 5. 032 Tax on Investments that Jeopardize 6. 033 Tax Taxable Expenditures 7. 034 Tax Political Expenditures 8. 035 Tax Disqualifying Expenditures 9. 036 Total Tax Excess Benefit 10. 037 Total Tax on Prohibited Transactions 11. 038 Total Tax Taxable Distributions 12. 039 Total Tax Prohibited Benefits 13. 0310 Total Tax Self Dealer Invalid Conditions: If 01ORG equal "4" then Fields 021, 022, 023, 024, 025, 026, 027, 028, 029, 0210, 0211, 0212, 0213, 0214 and 0215 must be "blank" or "0" (zero). Correction Procedures: Correct 01ORG to a "1" , "2" or "3" .

# Error Code 207

3.12.12.130.22 (01-01-2026) Error Code 207 Error Code 207 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code 4. 031 Tax on Self-Dealing 5. S02DP Section 02 Invalid Conditions: If 01ORG equals a "4" and amounts in section 2 are greater than "0" (zero). Correction Procedures: Correct 01ORG to "1" , "2" or "3" .

# Error Code 208

3.12.12.130.23 (01-01-2026) Error Code 208 Error Code 208 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code 4. S02DP Section 02 5. S03DP Section 03 Invalid Conditions: If 01ADC equals a "4" and amounts in section 2 or 3 are blank. Correction Procedures: Enter amount from Field 031 to field 033B.

# Error Code 999

3.12.12.130.24 (01-01-2026) Error Code 999 Error Code 999 displayed Field is: No. Field Explanation 1. 01TXP Tax Period Invalid Conditions: Error Code 999 will be generated for all returns that are in error status at the end of the processing year. Correction Procedures: Transmit the record. The system will re-validate the record and set validity and error codes based on the new year's program.

# Section 02 - Form 4720 Part I

3.12.12.131 (01-01-2026) Section 02 - Form 4720 Part I Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length: No. Field Field Title Location Max Length 1. 021 Tax on Undistributed Income Part I, Line 1 15 2. 022 Tax on Excess Business Holdings Part I, Line 2 15 3. 023 Tax on Investments that Jeopardize Part I, Line 3 15 4. 024 Tax on Taxable Expenditures Part I, Line 4 15 5. 025 Tax on Political Expenditures Part I, Line 5 15 6. 026 Tax on Excess Lobbying Expenditures Part I, Line 6 15 7. 027 Tax on Disqualifying Lobbying Expenditures Part I, Line 7 15 8. 028 Tax on Premiums Paid - Contracts Part I, Line 8 15 9. 029 Tax on Entering Prohibited Tax Shelter Transactions Part I, Line 9 15 10. 0210 Tax on Taxable Distributions Part I, Line 10 15 11. 0211 Tax on Unrelated Business Taxable Income Part I, Line 11 15 12. 0212 Tax on SCH M Part I Line 2 501(r)(3) Part I, Line 12 15 13. 0213 Tax on Excess Executive Compensation Part I, Line 13 15 14. 0214 Tax on Private Colleges and Universities Part I, Line 14 15 15. 0215 Total Tax Part I Part I, Line 15 15

# Section 03 - Form 4720 Part II

3.12.12.131.1 (01-01-2026) Section 03 - Form 4720 Part II The chart below shows the Fields for Section 03 including Field Designator, title, location on return, and number of positions. Section 03 Fields are variable length, dollars and cents. No. Field Title Location Max Length 1. 03EIN Organization EIN Part II, Column (b) 9 2. 031 Tax on Self Dealing Part II, Line 1 15 3. 032 Tax on Investments that Jeopardize Part II, Line 2 15 4. 033 Tax on Taxable Expenditures Part II, Line 3 15 5. 034 Tax on Political Expenditures Part II, Line 4 15 6. 035 Tax on Disqualifying Lobbying Expenditures Part II, Line 5 15 7. 036 Tax on Excess Benefits Part II, Line 6 15 8. 037 Tax on Prohibited Transactions Part II, Line 7 15 9. 038 Tax on Taxable Distributions Part II, Line 8 15 10. 039 Tax on Prohibited Benefits Part II, Line 9 15 11. 0310 Total Tax Self Dealer Part II, Line 10 15 12. 031B Part III Total Tax Part III, Line 1 15 13. 033B Total Payments Part III Line 2 15 14. 03B/R Balance Due/Overpayment Part II-B Line 4 15 15. 03G1 Excess Grassroots Expenditures Schedule G, Line 1 15 16. 03G2 Excess of Lobbying Expenditures Schedule G, Line 2 15 17. 03G4 Excess Lobbying Expenditures-Tax Schedule G, Line 4 15 This section is required, and there must be an amount in at least one of the Fields unless one of the following conditions is present: Field 01CCC contains CCC "G" or Field 01ADC Audit Code, contains "4" Invalid Conditions: Section 03 will be identified as extraneous if this section is present, and Audit Code "4" is present in Field 01ADC. If "Substitute for Return Prepared by EO" is written across the top of the return, delete Section 03. If the Audit Code is correct, delete Section 03. If the Audit Code was entered in error, delete the entry in Field 01ADC. Correction Procedures: Section 03 will display as a Missing Section if Audit Code "4" is missing and Section 03 is blank. If Section 03 cannot be perfected from the return, enter Audit Code "4" in Field 01ADC. Do not delete Section 03. Research to determine the taxpayers filing requirement and change Field ORG if necessary. If research shows Field 0ORG is not correct, enter the correct code in Field 01ORG.

# Form 4720 - Math/Consistency Errors Priority IV

3.12.12.132 (01-01-2026) Form 4720 - Math/Consistency Errors Priority IV A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order. The screen display will show the error code assigned and all Fields needed to make the necessary correction. The Field labeled "CL" will be displayed, for the entry of a Clear Field on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field. All errors must be resolved by either: Correcting the error or, Entering a Clear Field or, Suspending the document (SSPND) with the appropriate Action Code. Note: Prior to corresponding for any missing information a check of the Status Code on INOLE must be made. If another error comes up, after enter in CCC "R" , "V" and "3" SSPND 351 to Rejects.

# Error Code 001

3.12.12.132.1 (01-01-2026) Error Code 001 Error Code 001 displayed Fields are: No. Field Location 1. 01TXP Tax Period 2. 01CCC Computer Condition Code 3. 01RCD Received Date 4. 01RDD> Return Due Date (Generated) Invalid Conditions: Error Code 001 will generate when any of the following conditions is present: If CCC "G" is not present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date or Received Date (whichever is later) and CCC "W" is not present. If CCC "G" is present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date and CCC "W" is not present. On any return, the process date is fewer than two years after the Return Due Date and CCC "W" is present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Do not send the following returns to Statute Control for clearance if return is TY 2023 and prior see IRM 3.12.38.2.7.1(3). Instead, enter "W" in Field 01CCC and on the return and continue processing: any return secured by Compliance (i.e., 6020(b)) any return with a TC 59X any return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with Document 13133 (Expedite Processing Cycle) attached. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information. No. If Then 1. Field 01RCD is blank, Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present. Determine the Received Date using the following priority: Stamped or hand written Received Date on the return. Service Center Automated Mail Processing System (SCAMPS) digital date Earliest legible postmark date of the U.S. Post Office or a Private Delivery Service. Revenue Agent/Officer or other IRS officials' signature date. Signature date, if within the current year (unless other information indicates signature date is invalid). DLN Julian Date minus 10 days. 2. CCC "W" was entered incorrectly, delete CCC "W" from Field 01CCC. 3. the return has a stamp that indicates a previous clearance by Statute Control within the last ninety days, enter CCC "W" in Field 01CCC and on the return. Note: Do not send the return to Statute Control if return is TY 2023 and prior see IRM 3.12.38.2.7.1(3). 4. the return is not stamped by Statute Control within the last ninety days, SSPND 310 Prepare Form 4227 to route to Statute Control. Rejects Correction Procedures: When Statute Control returns the cleared document, enter CCC "W" in Field 01CCC and continue processing. Statue Control request the record to be voided to them, SSPND 640.

# Error Code 002

3.12.12.132.2 (01-01-2026) Error Code 002 Error Code 002 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01NC Name Control/Check Digit 3. >>>> Name Control Underprint 4. 01TIN Taxpayer Identification Number 5. 01TXP Tax Period Invalid Conditions: Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF). Correction Procedures: Before taking any additional research steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the remainder of the correction procedures. When corrections are made to Field 01NC or Field 01TIN, the computer will validate the entries with the NAP and reset the OLE indicators (On-Line Entity) as appropriate upon transmitting the ERS screen. 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. No. If Then 1. the Name Control on the return or attachment matches the Name Control on INOLES, bring up the Underprint 2. the Name on INOLES is different from the Name on the return or attachment, research NAMEB/NAMEE for a new TIN. If a new EIN is located, verify the Name Control using CC INOLES. No. If Then 1. the name on INOLES agrees with the Name on the return or attachment, Ensure that the entity information matches the return. Overlay Field 01TIN with the new EIN from NAMEB/NAMEE. When the TIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Note: Do not send Letter 3875-C if: Three digits or fewer of the TIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in TIN format. 2. multiple TINs are located, SSPND 320 to Entity Control. Prepare Form 4227 with the notation "MULTIPLE TINS" . 3. INOLES indicates a "Merge To" (MT) TIN, research the "MT" TIN on INOLES. 4. the "MT" TIN matches the entity on the return or attachments, enter the "MT" TIN in Field 01TIN. 5. the "MT" TIN does not match the entity on the return or attachments, SSPND 320 to 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 new name. No. If Then 1. the name on ENMOD agrees with the Name on the return, enter "C" in the Clear Code Field. 2. 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 Entity. Attach Form 4227 with the notation "NO RECORD" . If the Name change has not been made, research ENMOD for a pending TC 013. No. If Then 1. a pending TC 013 is present, enter "C" in the Clear Code Field. 2. a pending TC 013 is not present, SSPND 320 to route to Entity. Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013) " .

# Error Code 003

3.12.12.132.3 (01-01-2026) Error Code 003 Error Code 003 displayed Fields are: No. Field Explanation 1. 01NC Name Control/Check Digit 2. 01TIN Taxpayer Identification Number Invalid Conditions: Error Code 003 will generate when any of the following conditions is present: The Check Digit is present but is not valid for the TIN. The first two positions of the Field are not blank and the last positions is not alphabetic. 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. No. If Then 1. 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. 2. the SSN on the return is not legible, research NAMEB/NAMEE for correct SSN. Compare the EIN from NAMEB/NAMEE to the TIN on the return. No. If Then 1. research INOLE. The SSN on the return matches the SSN on NAMEB/NAMEE, enter the Name Control from NAMEB/NAMEE in Field 01NC. 2. research indicates a different SSN verify the SSN and name on INOLES. 3. name on INOLES matches the name on the return, Overlay Field 01SSN with the SSN from INOLES. Issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return. Note: Do not send Letter 3875-C if: Three digits or fewer of the TIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from another Tax Period or SSN. 4. unable to locate an SSN or more than one SSN is located, SSPND 320 to Entity. Prepare Form 4227 with notation "NO RECORD OF SSN" or "MULTIPLE SSNs" . If IAT and IDRS Research Command Codes are unavailable, SSPND 351.

# Error Code 004

3.12.12.132.4 (01-01-2026) Error Code 004 Error Code 004 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01NC Name Control/Check Digit 3. >>>> Name Control Underprint 4. 01TIN Taxpayer Identification Number Invalid Conditions: Error Code 004 will generate when any of the following conditions is present: The TIN was not present at the master file (NAP). The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank underprint in Field 01NC. Correction Procedures: Before taking any additional research steps to resolve Error Code 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the Name Control/SSN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures. When corrections are made to Field 01NC or Field 01TIN, the computer will validate the entries with the NAP and reset the OLE indicators (On-Line Entity) as appropriate upon transmitting the ERS screen. 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. No. If Then 1. the Name control on the return or attachment matches the Name control on INOLES, bring up the underprint. 2. the Name on INOLES is different from the Name on the return or attachment, research NAMEB/NAMEE for a new TIN. If a new EIN is located, verify the Name Control using CC INOLES. No. If Then 1. the Name on INOLES agrees with the Name on the return or attachment, Ensure that the entity information matches the return. Overlay Field 01TIN with the new TIN from NAMEB/NAMEE. When the TIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Note: Do not send Letter 3875-C if: Three digits or less of the TIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An EIN is used on a return and research has determined there is no entity on Master File when the number is in SSN format. 2. multiple TINs are located, SSPND 320 to Entity Control. Prepare Form 4227 with the notation "MULTIPLE TINs" . . 3. INOLES indicates a "Merge To" (MT) TIN, research the "MT" TIN on INOLES. 4. the "MT" TIN matches the entity on the return or attachments, enter the "MT" TIN in Field 01TIN. 5. the "MT" TIN does not match the entity on the return or attachments, SSPND 320 to 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 new name. No. If Then 1. the Name on ENMOD agrees with the Name on the return, enter "C" in the Clear Code Field. 2. 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 Entity. Attach Form 4227 with the notation "NO RECORD" . If the Name change has not been made, research ENMOD for a pending TC 013. No. If Then 1. a pending TC 013 is present, enter "C" in the Clear Code Field. 2. a pending TC 013 is not present, SSPND 320 to route to Entity. Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

# Error Code 007

3.12.12.132.5 (01-01-2026) Error Code 007 Error Code 007 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01CCC Computer Condition Code Invalid Conditions: Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period. Correction Procedures: Correct all misplaced entries, coding or transcription errors. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information. No. If And Then 1. if the Received Date stamp is invalid (i.e., 20100315 in lieu of 20110315), N/A change the Received Date to the current year and enter in Field 01RCD. 2. the return is an early filed Final return, N/A Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP. Enter "F" in Field 01CCC. 3. if the return is not an early filed Final return, the Tax Period ending is less than four months after the Received Date, SSPND 4802. Prepare Form 4227 with the notation "EARLY FILED" Change the Received Date to one day after the Tax Period Ending Date. 4. if the return is not an early filed Final return, the Tax Period ending date has already passed, change the Received Date to one day after the Tax Period Ending Date. 5. if the return is not an early filed Final return, the Tax Period ending is more than four months after the Received Date, Correspond for clarification of the tax period SSPND

# Error Code 010

3.12.12.132.6 (01-01-2026) Error Code 010 Error Code 010 displayed Fields are: No. Field Explanation 1. RMIT> Remittance 2. 01TIN Taxpayer Identification Number 3. 01NC Name Control 4. 01TXP Tax Period 5. 01CCC Computer Condition Code 6. 01RCD Received Date 7. 01ORG Organization Code 8. 01ADC Audit Code 9. 01COR Correspondence Indicator 10. 01CRD Correspondence Received Date 11. 01CAF CAF Indicator 12. 01PIC Penalty Interest Code 13. 01SIG Signature Code 14. 01PRE Preparation Indicator 15. 01PSN Preparer 16. 01PEN Preparer EIN 17. 01PTN Preparer Telephone Number "ANY SECTION OTHER THAN 01 IS PRESENT" Invalid Conditions: Error Code 010 will generate when the CCC "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP or 01CCC present. Correction Procedures: Determine if CCC "G" was input correctly: Note: See IRM 3.12.38.5.20.1 for additional instructions for determining an amended return. No. If Then 1. CCC "G" was entered correctly, DLSEC to delete all sections except Section 01. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary. 2. CCC "G" was entered incorrectly, Enter all necessary data. Ensure that Section 01 Fields are correct. Delete the "G" in Field 01CCC.

# Error Code 011

3.12.12.132.7 (01-01-2026) Error Code 011 Error Code 011 displayed Fields are: No. Field Explanation 1. RMIT> Remittence 2. 01RCD Received Date 3. 01CCC Computer Condition Code S03NP. Invalid Conditions: No money amounts listed in Part III. Correction Procedures: Correct any transcription or coding errors. If an amount is present in Section 03 GETSEC 03 and enter the amount. If no data is present Part III, check Parts I and II and enter amounts into Section 03.

# Error Code 026

3.12.12.132.8 (01-01-2026) Error Code 026 Error Code 026 displayed Fields are: No. Field Explanation 1. CL Clear Field 2. 01TIN Taxpayer Identification Number 3. 01TXP Tax Period 4. >>>> Tax Period Computer 5. 01CCC Computer Condition Code 6. 01ADC Audit Code Invalid Conditions: The Tax Period underprint does not agree with the month on the Entity Index File and CCC "F" or "Y" are not present. Correction Procedures: Before taking any additional research steps to resolve Error Code 026, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Accounting Period have posted to the NAP. If Error Code 026 reappears, continue with the remainder of the correction procedures. Note: If Form 1128 is attached see IRM 3.12.12.10.11. Refer to Exhibit 3.12.12-1, for Error Correction procedures. Refer to Field 01CCC instructions in IRM 3.12.12.18.4(3) for Final return procedures. Correct any coding or transcription errors.

# Error Code 030

3.12.12.132.9 (01-01-2026) Error Code 030 Error Code 030 displayed Fields are: No. Field Explanation 1. 01TXP Tax Period 2. 01RCD Received Date 3. 01PIC Penalty Interest Code 4. 01RDD> Return Due Date (Generated) Invalid Conditions: If Field 01PIC is "1" and the Field 01RCD is before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any transcription errors. Delete the Penalty and Interest Code Field if: There is precomputed penalty and/or interest on the return and Field 01RCD is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date. Delete the Penalty and Interest Code Field if: There is no precomputed penalty and/or interest on the return or Field 01RCD is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 034

3.12.12.132.10 (01-01-2026) Error Code 034 Error Code 034 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01TXP Tax Period 3. 01RCD Received Date 4. 01CRD Correspondence Received Date 5. 01COR Correspondence Indicator 6. 01RDD> Return Due Date (Generated) Invalid Conditions: Field 01CRD is earlier than Field 01RCD. Field 01CRD is later than the processing date. Correction Procedures: Correct any coding or transcription errors. The Received Date will either be stamped or edited on the return. If the Received Date is missing or illegible, determine the date in the order listed in IRM 3.12.12.18.5 A CRD will be determined from the date the complete reply was received in the processing center. Refer to the return for the CRD. It is edited on the Edit Sheet, Line 8. This can be verified by checking the stamped Received Date on the correspondence attached to return. If more than one Correspondence Received Date is present, use the earliest date. If No Reply, or an incomplete reply is received, enter CCC "3" in Field 01CCC and delete Field 01CRD.

# Error Code 073

3.12.12.132.11 (01-01-2026) Error Code 073 Error Code 073 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Codes 2. 01CRD Correspondence Received Date 3. 01COR Correspondence Indicator Invalid Conditions: Field 01CCC is "3" and Field 01CRD is present. Correction Procedures: Correct any coding and transcription errors. Determine if the return is a no reply. If so, delete Field 01CRD. If the return is not a no reply, delete CCC "3" .

# Error Code 100

3.12.12.132.12 (01-01-2026) Error Code 100 Error Code 100 displayed Fields are: No. Field Explanation 1. S02 Section 02 2. S03 Section 03 3. 01ADC Audit Code 4. 01CCC Computer Condition Code Invalid Conditions: Audit Code does not equal 4 and Section 03 is not present. If Tax Period is prior to 198812 and Field 01ORG is not present and the return is not an amended. If Tax Period is prior to 200608 and Tax on Prohibited Transactions or Tax on Prohibited Benefits is present. Correction Procedures: Correct any coding or transcription errors. If Audit Code "4" is not present and there are no entries in Section 03, correspond for Section 03 amount(s). If Field 01ORG is not present research for correct Org Code. If Tax Period is prior to 200608, delete Fields 03LJ and 03LK.

# Error Code 108

3.12.12.132.13 (01-01-2026) Error Code 108 Error Code 108 displayed Fields are: No. Field Explanation 1. 031 Tax on Self Dealing 2. 032 Tax on Investments 3. 033 Tax on Expenditures 4. 034 Tax on Political Expenditures 5. 035 Tax on Disqualified Lobbying 6. 036 Tax on Excess Benefits 7. 037 Tax on Prohibited Tax Shelters 8. 038 Tax on Taxable Distributions 9. 039 Tax on Prohibited Benefits 10. 0310 Total Part II 11. 031B Total Tax 12. >>>> Total Tax Generated Amount 13. 033B Total Payments Invalid Conditions: Total Tax Generated amount does not match filers Total Tax amount within ≡ ≡ ≡ ≡ ≡ Total Payments amount Generated does not match the filers Balance Due/Overpayment amount within ≡ ≡ ≡ ≡. Correction Procedures: Correct any coding or transcription errors. Correct any errors the filer made in adding the figures for Total Tax and Total Payments amounts. If the filers figures don't match the generated amounts, use the generated amounts and send the appropriate TPNC.

# Error Code 110

3.12.12.132.14 (01-01-2026) Error Code 110 Error Code 110 displayed Fields are: No. Field Explanation 1. 0215 Total Part I 2. 033B Total Payments 3. 03B/R Balance Due/Overpayment 4. >>>> Balance Due/Overpayment Generated Amount Invalid Conditions: Field 03B/R does not equal Field 0215 or Field 033B within ≡ ≡ ≡ ≡ ≡ Correction Procedures: Correct any coding or transcription errors. Correct any errors the filer made in computing Field 03B/R. If the filers figures don't match the generated amounts, use the generated amounts and send the appropriate TPNC.

# Error Code 200

3.12.12.132.15 (01-01-2026) Error Code 200 Error Code 200 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code Invalid Conditions: Field 01ORG is blank or missing.. Correction Procedures: Correct 01ORG based on the box checked in entity portion of the Form 4720 1 = Form 990-PF 2 = Form 990-PF and Form 990-EZ 3 = Form 5227 4 = Other

# Error Code 201

3.12.12.132.16 (01-01-2026) Error Code 201 Error Code 201 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01TXP Audit Code 3. 01ORG Organization Code 4. 038 Total Tax Taxable Distributions 5. 039 Total Tax Prohibited Benefits Invalid Conditions: Tax Period is prior to 198812 and Field 01ORG is not present and the return is not an Amended return. Tax Period is prior to 200608 and Field 038 or 039 are present. Correction Procedures: If amount is present on Field 038 or 039 and Tax Period is prior to 200608, correct the Tax Period.

# Error Code 202

3.12.12.132.17 (01-01-2026) Error Code 202 Error Code 202 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01TXP Audit Code 3. 01ORG Organization Code 4. 027 Tax on Disqualifying Lobbying Expenditures 5. 0211 Tax on Charitable Unrelated Business Taxable Income Invalid Conditions: Field 01ORG is "1" , Field 027 and 0211 must be "blank" or "0" (zero). Correction Procedures: If an amount is in Field 027 and 0211 and 01ORG is not "2" , change the 01ORG to "2" .

# Error Code 203

3.12.12.132.18 (01-01-2026) Error Code 203 Error Code 203 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code 4. 021 Tax on Undistributed Income 5. 023 Tax on Investments that Jeopardize 6. 024 Tax on Taxable Expenditures 7. 0211 Tax on Charitable Unrelated Business Taxable Income Invalid Conditions: Field 01ORG contains a "2" , Fields 021, 023, 024, or 0211, must be "blank" or "0" (zero). Correction Procedures: If an amount is present in Fields 021, 023, 024, 0211 or 0213 and 01ORG is not "1" change the 01ORG to "01" .

# Error Code 204

3.12.12.132.19 (01-01-2026) Error Code 204 Error Code 204 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code 4. 021 Tax on Undistributed Income 5. 025 Tax on Political Expenditures 6. 026 Tax on Excess Lobbying Expenditures 7. 027 Tax on Disqualifying Lobbying Expenditures 8. 029 Tax on being a Party to Prohibited Tax Shelter 9. 0210 Tax on Taxable Distributions 10. 0212 Tax on SCH M Part I, Line 2 501(r)(3) 11. 0213 Tax on Excess Executive Compensation 12. 0214 Tax on Private Colleges and Universities Invalid Conditions: Field 01ORG contains a "3" , Fields 021, 025, 026, 027, 029, 0210, 0212, 0213 or 0214 greater than "0" (zero) error out. Correction Procedures: Field 01ORG contains a "3" , Fields 021, 025, 026, 027, 029, 0210, 0212, 0213 or 0214 greater than "0" (zero). Change the 01ORG to a "2" .

# Error Code 205

3.12.12.132.20 (01-01-2026) Error Code 205 Error Code 205 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code 4. 031 Tax on self-dealing 5. 032 Tax on Investments that Jeopardize 6. 033 Tax on Taxable Expenditures 7. 034 Tax on Political Expenditures 8. 035 Tax on Disqualifying Lobbying Expenditures 9. 036 Tax on Excess benefit transactions 10. 037 Tax on being a Party to Prohibited Tax Shelter Transactions 11. 038 Tax Taxable Distributions 12. 039 Tax on prohibited benefits 13. 0310 Part II Total Tax Invalid Conditions: Field 01ORG equals "1" , "2" or "3" . Correction Procedures: Field 01ORG contains a "1" , "2" or "3" , Fields 031, 032, 033, 034, 035, 036, 037, 038, 039 or 0310 greater than "0" (zero). Change the 01ORG to a "4" .

# Error Code 206

3.12.12.132.21 (01-01-2026) Error Code 206 Error Code 206 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code 4. 031 Tax on Self-Dealing 5. 032 Tax on Investments that Jeopardize 6. 033 Tax Taxable Expenditures 7. 034 Tax Political Expenditures 8. 035 Tax Disqualifying Expenditures 9. 036 Total Tax Excess Benefit 10. 037 Total Tax on Prohibited Transactions 11. 038 Total Tax Taxable Distributions 12. 039 Total Tax Prohibited Benefits 13. 0310 Total Tax Self Dealer Invalid Conditions: If 01ORG equal "4" then Fields 021, 022, 023, 024, 025, 026, 027, 028, 029, 0210, 0211, 0212, 0213, 0214 and 0215 must be "blank" or "0" (zero). Correction Procedures: Correct 01ORG to a "1" , "2" or "3" .

# Error Code 207

3.12.12.132.22 (01-01-2023) Error Code 207 Error Code 207 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code 4. 031 Tax on Self-Dealing 5. S02DP Section 02 Invalid Conditions: If 01ORG equals a "4" and amounts in section 2 are greater than "0" (zero). Correction Procedures: Correct 01ORG to "1" , "2" or "3" .

# Error Code 208

3.12.12.132.23 (01-01-2026) Error Code 208 Error Code 208 displayed Fields are: No. Field Explanation 1. 01CCC Computer Condition Code 2. 01ADC Audit Code 3. 01ORG Organization Code 4. S02DP Section 02 5. S03DP Section 03 Invalid Conditions: If 01ORG equals a "4" and amounts in section 2 or 3 are blank. Correction Procedures: Enter amount from Field 031 to field 033B.

# Error Code 999

3.12.12.132.24 (01-01-2026) Error Code 999 Error Code 999 displayed Field is: No. Field Explanation 1. 01TXP Tax Period Invalid Conditions: Error Code 999 will be generated for all returns that are in error status at the end of the processing year. Correction Procedures: Transmit the record. The system will re-validate the record and set validity and error codes based on the new year's program.

# Manual Computations

3.12.12.133 (01-01-2023) Manual Computations The computer will accurately compute the tax on most returns if they have been properly filled out, edited, and transcribed. It is imperative that tax examiners be able to determine a return requiring manual computation. If the examiner fails to identify such returns, incorrect settlement with the taxpayer will result. A "manual computation" return usually requires an entry of a correct tax in the Manually Corrected Tax Field. Note: These corrections override the computer computation of Total Tax. You may, therefore, never use this Field unless and until the transcribed Total Income Tax agrees with the Total Income Tax ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ as you have computed it, and all other transcription is correct. Document Perfection is instructed to enter CCC "Y" for certain returns that have a change of accounting period on a short period return. On Form 1120-POL, Document Perfection is instructed to enter a "O" in Field 03CCC, if the return is for a principal campaign committee. Other returns will go to ERS with an underprint in the Total Tax Field. Therefore, you must examine the entire return to determine if it requires manual verification or not. Before performing the computation, everything must be present and correct in the record. Original Form 990-PF and Form 1120-POL with a Tax Period before 198912 will be manually computed. Form 990-T with a Tax Period before 199312 will also be manually computed. Compute Total Income Tax using the tax rates for the tax form and tax period involved. Document Perfection is instructed to enter CCC "Y" for returns that have a change of accounting period on a short period return. Returns that are 52-53 week filers and those that are initial or final short year need to be manually computed only when they straddle two different tax rates. For these returns as well as change of accounting period returns, the tax must be computed on the actual days or months used. If the filer indicates Form 965 or Form 965-B tax on Forms 990-T and they are a fiscal filer (tax periods 201801 through 201811) a blended tax rate is needed. A manual computation will have to be done. See Exhibit 3.12.12-20 Rule of Two: Under normal circumstances, the computer and the taxpayer agree on the computation of tax. This satisfies the Rule of Two. On most returns with true math errors, the computer and the tax examiner will agree on the computation of tax. This satisfies the Rule of Two. On a manually computed return with a true math error, the Rule of Two is not satisfied until two tax examiners arrive at the same tax computation. Specifically Quoted Sections: When a taxpayer has quoted specific sections of the Internal Revenue Code, and the taxpayers tax computation is mathematically verified as correct, it is preferable to accept this computation than to send a taxpayer notice. If the reference is questionable, refer to manager. Corrective Procedures: Compute the tax using the manual computation requirements. Use the credits and additional taxes as you normally would. Compute tax from the Taxable Income through Total Tax Field. If there is no error or the amounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, enter the taxpayers amount in Manually Corrected Tax Field. If there is an error: Enter the correct tax in Manually Corrected Tax Field. Attach your tape with two stamps on it or two individual tapes (this applies the Rule of Two). When verifying the 5% or 3% surcharge, a tape is not required. Correct the document from the point of error. Assign applicable TPNC. See Exhibit 3.12.12-20.

# Returns Requiring Manual Computation

3.12.12.133.1 (01-01-2026) Returns Requiring Manual Computation No. Methods Types of Return 1. Proration Initial short period-two tax rates Final short period-two tax rates 52-53 week filers-two tax rates 2. Annualization Section 806 or 1.1442, "Y" coded change of accounting period.

# Pro-Ration Computations

3.12.12.133.2 (01-01-2023) Pro-Ration Computations On full year returns straddling different tax rates, Tax is computed by applying the applicable tax rate to the number of days in each period. On short year returns that straddle different tax rates, you must manually compute (prorate) the tax using the number of days in each period. The computer has no way of knowing the beginning date and computes for a full year from the ending date. To identify a return needing proration: Check the year portion of the Entity Section for a short period or a 52-53 week. Check the Tax Period for a year that straddles different tax rates. Check if the return is an "initial" return. Check for CCC "F" . If any of the above conditions exist, a manual computation is necessary. See Exhibit 3.12.12-15.

# Initial or Final Short Two Tax Rates

3.12.12.133.2.1 (01-01-2023) Initial or Final Short Two Tax Rates for the formula for initial or final short period returns with two tax rates. Sometimes returns require short periods beginning and ending in one year. Special notice of initial and final short period filers whose tax year is all in one year is required. The computer's computation is unreliable because it is using fiscal year rates. Refer to specific form for manual computation instructions.

# 52-53 Week Filers

3.12.12.133.2.2 (01-01-2023) 52-53 Week Filers Only returns that straddle different tax rates need to be manually computed. The formula is the same as on an initial or final short FY return straddling two tax rates. See Exhibit 3.12.12-20. The Tax Period may not end more than 6 days before or 3 days after the end of the month. Taxpayer's may file 52-53 week returns. A 52-53 week tax year can end 6 days before or up to 3 days after the end of the month. If a tax year ends within 3 days after the end of the month, use the previous month in the Tax Period. Example: If the end of the tax year is May 2, 2005, the Tax Period must be 200504. If a tax year ends 6 days before the end of the month, use that month in the Tax Period. Example: If the end of the tax year is April 26, 2005, the Tax Period must be 200504

# Annualized Computations

3.12.12.133.3 (01-01-2023) Annualized Computations "Y" coded "Change of Accounting Period" returns cover a period of less than 12 months or 52 weeks. These returns are not "initial" or "final" returns. CCC "Y" must be present on all returns that have a Change of Accounting Period to update the Tax Period on Master File.

# Short Period Returns Due to Change of Accounting Period

3.12.12.133.3.1 (01-01-2023) Short Period Returns Due to Change of Accounting Period Annualized Tax with One Tax Rate: See Exhibit 3.12.12-19.

# Annualized Two Tax Rates

3.12.12.133.3.2 (01-01-2023) Annualized Two Tax Rates See Exhibit 3.12.12-19 for the formula for computing annualized tax straddling two tax rates for a change of accounting period.

# Annualized Schedule D Tax

3.12.12.133.3.3 (01-01-2023) Annualized Schedule D Tax Exhibit 3.12.12-17 for the formula for computing annualized alternative tax.

# Pro-Rated Annualized Alternative (Two Tax Rates)

3.12.12.133.3.4 (01-01-2023) Pro-Rated Annualized Alternative (Two Tax Rates) See Exhibit 3.12.12-19 for the formula for computing annualized Schedule D (Form 1041 ) tax with two tax rates.

# Manual Verifications

3.12.12.133.4 (01-01-2023) Manual Verifications The information provided within this subsection will provide a breakdown of different types of manual verifications.

# Controlled Group Returns - Tax Periods Beginning After December 31, 1983

3.12.12.133.4.1 (01-01-2023) Controlled Group Returns - Tax Periods Beginning After December 31, 1983 For tax years beginning after 1983 (198412-198805), a corporation with Taxable Income of $1,000,000 or more is liable for the following: Regular tax, plus An additional tax equal to the lesser of 5% of its Taxable Income that exceeds $1,000,000 or $20,250. Members of a controlled group of corporations are treated as one corporation for purposes of figuring any additional tax they must pay because their Taxable Income exceeds $1,000,000. If the group is liable for the additional tax, each member must pay the tax based on the portion of the $25,000 amount it uses in each tax bracket to reduce its tax. Example: A Controlled Group consists of Corporations A, B, C, and D. Each files a separate return: No. Control Group Taxable Income 1. A $500,000 2. B $400,000 3. C $100,000 4. D $100,000 5. Total Taxable Income of Controlled Group $1,100,000 Each controlled Group is subject to the additional 5% tax since the Total Taxable Income of the Group is over $1,000,000. Each Corporation in the Controlled Group submits computation indicating the portion of the additional 5% tax liability, and how much of the additional 5% each corporation has added to its tax. The computer will not compute this additional tax for controlled groups since the taxable income of the entire group will not be transcribed. The computer will only compute the tax as if the corporations taxable income is less the $1,000,000 (e.g., without the additional 5% surtax, regardless of the amount of taxable income). However, controlled groups have been instructed to include their computations of this additional tax with their tax returns. Total Tax will underprint if the taxpayer is liable for this additional tax and the tax is included on the return. Verify the taxpayers arithmetic if the computation is attached and accept if correct (do not question the method the taxpayer uses to determine the amount of the additional 5% tax reported.) If no computation is attached, and the amount in Total Tax is greater than the underprint, then accept the taxpayers figure (unless another error affecting this amount is found. If so, correct accordingly). If the amount in Total Tax is less than the underprint, treat as a math error. Continue with normal corrective procedures.

# Controlled Group Returns - Tax Periods Beginning After June 30, 1987

3.12.12.133.4.2 (01-01-2023) Controlled Group Returns - Tax Periods Beginning After June 30, 1987 For tax years beginning after June 30, 1987 (198806-198811), a corporation with Taxable Income of $100,000 or more is liable for the following: Regular tax, plus An additional tax equal to the lesser of 5% of its Taxable Income that exceeds $100,000 or $11,750. Members of a controlled group of corporations are treated as one corporation for purposes of figuring any additional tax they must pay because their Taxable Income exceeds $100,000. If the group is liable for the additional tax, each member must pay the tax based on the portion of the $50,000 amount it uses in Tax Bracket 5 and the $25,000 amount it uses in Tax Bracket 6 to reduce its tax. Example: A Controlled Group of corporations consists of Corporations A, B, C, and D. Each files a separate return: A Controlled Group consists of Corporations A, B, C, and D. Each files a separate return: No. Control Group Taxable Income 1. A $40,000 2. B $20,000 3. C $20,000 4. D $30,000 5. Total Taxable Income of Controlled Group $110,000 Each Controlled Group is subject to the additional 5% tax since the Total Taxable Income of the Group is over $100,000. Each Corporation in the Controlled Group submits a computation indicating the portion of the additional 5% tax liability, and how much of the additional 5% each corporation has added to its tax. Total Tax will underprint if the taxpayer is liable for this additional tax and the tax is included on its return. Verify the taxpayers arithmetic if the computation is attached and accept if correct (do not question the method the taxpayer uses to determine the amount of the additional 5% tax reported). If no computation is attached, and the amount in Total Tax is greater than the underprint, accept the taxpayers figure (unless another error affecting this amount is found, if so, correct accordingly). If the amount in Total Tax is less than the underprint, treat as a math error. Continue with normal corrective procedures.

# Controlled Group Returns - Tax Periods 198707-198805

3.12.12.133.4.3 (01-01-2023) Controlled Group Returns - Tax Periods 198707-198805 These returns will require proration between two computations.

# Controlled Group Returns - Tax Period Beginning 199301

3.12.12.133.4.4 (01-01-2023) Controlled Group Returns - Tax Period Beginning 199301 For tax years beginning January 1, 1993, a corporation with Taxable Income over $1,000,000: Will owe regular tax plus an additional tax equal to the lesser of 5% of its Taxable Income that exceeds $1,000,000 to $10,000,000 (not to exceed $11,750 in tax). From $10,000,000 to $15,000,000, the taxpayer will pay a regular tax at 35%. Any corporation or members of a corporation of a Controlled Group that has Taxable Income that exceeds $15,000,000 will pay the above tax plus an additional tax equal to the lesser of 3% of the Taxable Income over $15,000,000 (not to exceed $100,000 in tax).

# General Correction Procedures - Form 1041-A and 5578

3.12.12.134 (01-01-2023) General Correction Procedures - Form 1041-A and 5578 This Section provides correction procedures to be used by the Error Resolution and Rejects for use by Tax Examiners when processing Exempt Organization (EO) returns paper registers.

# Tax Class, Document Codes, and MFT Codes

3.12.12.134.1 (01-01-2023) Tax Class, Document Codes, and MFT Codes Following is the tax class, document code, and MFT code for each EO return covered in this section. No. Form Tax Class Doc. Code MFT 1. 1041-A 4 81 36 2. 4720 4 71 50 3. 5578 9 84 67

# Rejecting Returns

3.12.12.134.2 (01-01-2023) Rejecting Returns Reject a return: No. If Or Then 1. you cannot perfect the error register from the return and attachments, the return is so illegible that the proper correction cannot be made, Reject the return using Action Code (AC) "3" Attach Form 4227 or Form 3696 to show the reason for rejection.

# Validity Errors

3.12.12.134.3 (01-01-2023) Validity Errors There are three general types of errors that will cause a record to print on the error register. Field Validity Error Section Validity Error Math Error

# Field Validity Errors

3.12.12.134.3.1 (01-01-2023) Field Validity Errors Field Validity Errors are identified with an * (asterisk) before the invalid Field when: A required Field is missing; or Entries appear in a Field that must not be present in relation to another Field on the record; or The Field sign is not in agreement with the required input sign (see the instructions for the individual returns for the appropriate sign). Correct Field Validity errors as follows: Compare the return with the error register. Line out each incorrect Field. Enter the correct data immediately above the lined-out data. Enter Action Code (AC) "6" . Figure 3.12.12-2 01 A B001654935 *C D201012 E F20100315 G

# Section Validity Error

3.12.12.134.3.2 (01-01-2023) Section Validity Error Section Validity Errors include: Missing Section Extraneous Section ISRP Error Terminus Error A Missing Section error is caused by the absence of required sections: The error is indicated by an * (asterisk) to the left of section number. The section generates as missing because of an existing condition on the error register. Correct by deleting the Field in error or use Action Code (AC) "6" to add data to the Missing Section. Never delete with Action Code (AC) "4" . An Extraneous Section error is caused by an unnecessary section being transcribed: The error is indicated by one pound sign (#) preceding the section number. Delete the section with Action Code (AC) "4" if section is not needed. Figure 3.12.12-3 01 A B004563971 C D201012 E F201004142 *03 A + B + C + D + E + F + G #04 A + B + C + D + E 8940+ F 3740+ G An ISRP Error is an error detected by the Integrated Submission & Remittance Processing System: The error is identified to the left of the section number in Exhibit 3.12.12-4. For the ISRP errors shown below, verify coding and transcription errors. If no corrections, use Action Code (AC) "7" . Error # Description #1 Key Verifier attempted to change the check digit or changed four or more of the digits in the TIN, and the ISRP operator encountered a required section as "missing" . #3 Section ended at an invalid point. #4 Invalid Field length. #5 The ISRP operator input the same section more than once. The computer program will drop all duplicate sections and will display (on the error register) the first section encountered. Figure 3.12.12-4 #401 A B001476253 CASPE D201012 E20100210 Terminus Error. A terminus error indicates that there is a non-numeric character in a numeric Field or that the format of the section is incorrect: The error is identified by two asterisks to the left of the section number. All data must be entered for all Fields in the section. If no data, delete section with Action Code (AC) "4" . Figure 3.12.12-5 **02 A + B + C + D + E +

# Math Errors

3.12.12.134.3.3 (01-01-2023) Math Errors Math Error. A math error is caused when the computer's computation differs from the taxpayers entry or the transcribed amount. The error is indicated by underprinting the transcribed amount with the computer-generated amount. Correction procedures for individual forms are located in this IRM within each form subsection. Figure 3.12.12-6 04 A + B + C + D + E 9560+ F + G + H+ I 7610+ J + K + L +M 950+ N + O + P +

# Invalid Correction Attempt

3.12.12.134.4 (01-01-2023) Invalid Correction Attempt An invalid correction attempt is indicated by an "AA" printed to the right of the DLN. Correct all errors identified on the error register as if no attempt had been made to correct it before. When all Fields are correct, enter Action Code (AC) "7" to the left of section 01 on the error register.

# Action Codes

3.12.12.134.5 (01-01-2023) Action Codes Valid Action Codes are "0" , "1" , "3" , "4" , "5" , "6" , and "7" . At least one Action Code (AC) must be entered on the error register to clear the record to good tape: Action Codes "0" , "1" , "3" and "7" are always entered to the left of Section 01. Action Codes "4" , "5" , and "6" are entered to the left of the appropriate section number. ACTION CODE (AC)"0" — Yield to taxpayers figures. When this code is used, no other code can be used on the same correction attempt. This code may never be used until the data printed on the error register is correct. This code is used when the computation of tax by the computer is to be disregarded and the taxpayers computation of tax is accepted as correct. ACTION CODE (AC)"1" — Taxpayer math error out of tolerance. When this code is used, no other code can be used on the same correction attempt. All validity errors must be corrected before this code is used. A taxpayer math error notice code must be used with this code. ACTION CODE (AC)"3" — Document is unprocessable. When this code is used, no other code can be used on the same correction attempt. When this code is used, pull the document from the block and sign it out using "R" and the date. ACTION CODE (AC) "4" deletes any section, except 01, Missing, and computer-generated. Action Codes "5" and "6" may be used with Action Code (AC) "4" for other sections on the same correction attempt. When this code is used, the section will be deleted from the error register. Do not delete a Missing Section with Action Code (AC) "4" . ACTION CODE (AC) "5 " adds a section other than Section 01. Action Codes "4" and "6" may be used with Action Code (AC) "5" for other sections on the same correction attempt. When this code is used, enter the Alpha Field Designators, Field data, and appropriate Field breakers for only the Fields that must contain data. Figure 3.12.12-7 01 A B004593571 CMAPL D201012 E + F20100519+ G + N + O + P + QQ + R + S+ 03 A + B + C + D 40000+ E + F 40000+ G H + I + J + 07 A + B + C + D + E + F + G + H + I 32000- J + 00 5 09 B 17000, D 15000, ACTION CODE (AC) "6" — Changes Field(s) in any section. Action Codes "4" and "5" may be used for other sections with Action Code (AC) "6" on the same correction attempt. When this code is used, enter the correct data above the Field and the appropriate Field breaker if necessary. At least one Field in the section must be corrected. When changing a Field with Action Code (AC) "6" , use a "#" to make the Field negative, or a"," to make the Field positive. If the value of the Field remains the same, do not enter a Field breaker. Note: When blanking or correcting a Field in a section with fixed length Fields, always enter the encircled number of positions for the Field which will not contain data. A fixed-length Field is a Field with no Field breaker. Example: If the number of characters for the Field is 4 and only 3 characters will be input, encircle 1 after to entry to show the number of blanks. If the entire Field will be blank, encircle 4. Figure 3.12.12-8 01A B007160300 CSYCA D201012 E + F20100329+ G + H + 1100400# 456100, 03A 57650300+ B 644300+ C 1100400+ D 456100- E81200+ Figure 3.12.12-9 7 ASH(1) 01A B007215968 *C. D201012 E + F20100315+ Action Code (AC)"7" dummy Correction This code is used when the record appears on the error register for a validity error and the data transcribed is correct. This code must not be used unless all of the data printed on the error register is correct.

# Received Date

3.12.12.134.6 (01-01-2026) Received Date A Received Date is required on all Exempt Organizations returns. If the Received Date stamp is "invalid" (i.e., 20110115 in lieu of 20120115), 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: 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 whether the document was properly addressed. If the document is properly addressed but the IRS misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used. Service Center Automated Mail Processing System (SCAMPS) digital date The Field Examiner'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: The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

# Form 1041-A - General

3.12.12.135 (01-01-2026) Form 1041-A - General This section provides instructions for correcting error and reject conditions for Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts.

# Section 01 - Field Descriptions

3.12.12.135.1 (01-01-2026) Section 01 - Field Descriptions The chart below shows Section 01 Error Register Fields including Alpha Field Designator, title, location, and number of positions: No. Field Title Location Max Length 1. A Remittance Blue/Green Money 11 2. B Employer Identification Number EIN Block 9 3. C Name Control Underlined 4 4. >>>> Name Control Underprint Computer-generated Underprint 4 5. D Tax Period Top of Return 6 6. >> Tax Period Underprint Computer-generated Underprint 2 7. E Computer Condition Codes Under OMB Number 10 8. F Received Date Date Stamp 8 9. G Correspondence Indicator On City Line 2 10. H Correspondence Received Date On City Line 8 11. I CAF Code N/A 1 12. J Daily Delinquency Penalty On Part II Title Line 6 13. K Penalty and Interest Code Right Margin next to EIN Box. 1 14. L Preparation Indicator Bottom Right Margin Prepares PTIN Box 1 15. M Preparer SSN Part IV Signature Block 9 16. N Preparer PTIN Part IV Signature Block 9 17. O Preparer Phone Number Part IV Signature Block 10

# Field 01-A - Remittance Amount

3.12.12.135.2 (01-01-2026) Field 01-A - Remittance Amount Field 01-A, Remittance Amount, is dollars and cents and is the Blue/Green edited money amount. 11 Positions.

# Field 01-B EIN - 9 Positions

3.12.12.135.3 (01-01-2026) Field 01-B EIN - 9 Positions Field 01-B, EIN, is located in the EIN block. Invalid Conditions: Field 01-B will "*" (asterisk) if any of the following conditions are present: This Field is not present or is not all numeric. The EIN is all "zeros" or all "9s" (nines). The first two digits are 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89. Correction Procedures: Analyze the return and attachments for a valid EIN. No. If Then 1. a valid EIN is found, correct Field 01-B. 2. a valid EIN cannot be found on the return, research NAMEE/NAME. 3. research locates a number, correct Field 01-B. 4. research locates multiple EINs for the same organization, research using Command Code INOLES for all EINs. 5. multiple EINs are on INOLES, reject to Entity stating Multiple EINs 6. research does not locate an EIN, route the case to Entity for assignment of an EIN. 7. EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return unless there is another correspondence issue present. Continue processing the return. 8. EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return unless there is another correspondence issue present. Continue processing the return. Do not send Letter 3875-C if: Less than three digits of the EIN are transposed, different, or missing. When CC INOLES indicates the account has been merged to or merged from, or An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

# Field 01-C - Name Control/Check Digit

3.12.12.135.4 (01-01-2026) Field 01-C - Name Control/Check Digit Field 01-C, is edited (underlined) or located on the mail label. This Field must have 1 to 4 characters (alpha, numeric, "&" (ampersand), "-" (hyphen). It may have 1 to 3 blanks. The Name Control and Check Digit each have their own validity tests. 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. Correction Procedures: If the correction entry is less than 4 characters, enter and circle the number of remaining positions. The name control must be the first four characters of the name as follows: If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word. If the organization is an individual trust or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent. If the organization is a political organization or political committee (Section 527), edit the first name of the individual. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows: No. If Then 1. the organization name contains the name of a corporation, apply corporate name control rules (see (3)a above). 2. the organization name contains an individual's name, apply trust name control rules (see (3)b above). Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are: Local, Chapter, or Post - Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name. Habitat for Humanity - Edit "HABI" Little League - Edit "LITT" American Legion - Edit "AMER" AMVETS - Edit "AMER" Boy Scouts of America (NSA) - Edit "BOYS" BPOE - Edit "BENE" FOE - Edit "FRAT" VFW - Edit "VETE" PTA - Edit "PTA" plus the first letter of the name of the state PTO or PTSA - Edit the first four characters of the school Specific trust or estate name control examples are: Estate - Edit the first four characters of the last name of the decedent. Corporate Trust - Edit the first four characters of the Corporation's name. Individual Trust - Edit the first four characters of the last name of the individual. All other trusts - Edit the first four characters of the last name of the trustee or beneficiary. Specific political organization name control examples are: Friends of Jane Doe - Edit "JANE" Committee to Elect John Smith - Edit "JOHN" Citizens for John Doe - Edit "JOHN" Below are general instructions for correcting the invalid character "%" in Field 01-C, Name Control, for all paper register forms in IRM 3.12.12. No. If Then 1. the invalid character "%" was entered by ISRP in Field 01-C and there is a "care of" Name, research Master Filed using Command Code INOLE: If the Name Control and Entity on the Master File match the Name(s) and address on the return, enter the correct Name Control. If there is any difference in the Name line, care of line, or Address from the return to the Master File, follow instructions in IRM 3.12.38 to correct the "in-care-of" Name. Note: ISRP is instructed to enter a "%" to indicate the "care of" name needs to be corrected. 2. there is no"care of" Name, Verify the Name Control using Command Code INOLE. Enter the INOLE Name Control in Field 01-C. Invalid Conditions: Check Digit must have blanks in the first two positions and a letter of the alphabet in the third and fourth positions ("E" , "G" and "M" are invalid). Correction Procedures: When correcting, enter an encircled "2" followed by two alpha characters. Always use the Check Digit as the first correction choice for an invalid Name Control/Check Digit. If there is no Check Digit, use the Name Control. If the check digit Field has an but it is obviously correct, check for transcription error in EIN. The computer will recompute and validate the Check Digit for the EIN input.

# Name Control Underprint

3.12.12.135.5 (01-01-2026) Name Control Underprint The Name Control Underprint is designed to reduce the number of Unpostable Codes 303 and occurs when the transcribed Name Control does not agree with the Name Control for the EIN on the Entity Index File (EIF). Correction Procedures: Compare the entries in Fields 01-B, EIN, and 01-C, Name Control, with the return to determine the corrective action. No. If Then 1. the EIN on return and EIN in Field 01-B do not agree, correct Field 01-B to agree with the return. Enter "1" in Field 01-K, Entity Underprint Code 2. the Name Control on the return and Field 01-C do not agree or Name Control was transcribed incorrectly, change Field 01-C to agree with Name Control underprint. 3. correction does not agree with the Name Control underprint, enter "1" in Field 01-K. 4. the Name Control edited on return agrees with Name Control in Field 01-C and name is illegible or coded wrong, change Field 01-C to agree with Name Control underprint. 5. no obvious error, research using INOLES, NAMEE, or NAMEB. 6. another EIN is found for the entity on the return, change Field 01-B to the correct EIN and enter "1" in Field 01-K. 7. the EIN is correct and taxpayer merely rearranged name on return, change Field 01-C to agree with the Name Control on INOLES. Enter "1" in Field 01-K if Name Control does not match underprint. 8. the EIN on return is correct but Name Control on BMF is not conforming to acceptable rules for Name Controls, reject case to Entity for resolution. 9. the EIN on return and Field 01-B agree but do not agree with name on BMF, reject case to Entity for resolution.

# Tax Period Underprint

3.12.12.135.6 (01-01-2026) Tax Period Underprint The Tax Period will underprint if there is a discrepancy between the current fiscal year month period and the month of the Tax Period, and CCC "F" is not present. See Exhibit 3.12.12-1, Error Correction procedures or Exhibit 3.12.12-2, for Reject procedures. Note: The Tax period will not underprint when CCC "F" is present.

# Field 01-D - Tax Period

3.12.12.135.7 (01-01-2026) Field 01-D - Tax Period Field 01-D, Tax Period, is edited to the top right of the year. The first valid tax period for Form 1041-A is 197012. Invalid Conditions: Field 01-D must be present and numeric: Determine the correct Tax Period. Enter correct Tax Period in Field 01-D. Correction Procedures: Field 01-D will "*" (asterisk) if the year and month are greater than the year and month of the processing date: No. If Then 1. the Tax Period is transcribed correctly and it is not a final return, If Tax Period is less than 4 months after the Error Register date, reject for processing at a later date. If Tax Period is 4 months or more in the future, correspond for confirmation of Tax Period. If the Tax Period is not Calendar Year, Correspond for a Calendar Year Return. 2. the Tax Period is transcribed correctly and it is a final return, Enter CCC "F" in Field 01-E if necessary and, Correct TPNC Tax Period in Field 01-D to the month preceding the received date. Field 01-D will * (asterisk) if the processing date is later than 2 years and 10 months after the Return Due Date or the Received Date, whichever is later, and CCC "W" is not present in Field 01-E. No. If Then 1. the Tax Period on the return is not transcribed or coded correctly, enter the correct Tax Period in Field 01-D. 2. the Received Date is not transcribed correctly, enter the correct Received Date in Field 01-F. 3. the Tax Period and Received Date are transcribed correctly and the return indicates clearance by Statute Control, enter CCC "W" in Field 01-E and continue processing. 4. the Tax Period and Received Date are transcribed correctly and the return has not been cleared by Statute Control, reject to Statute. Note: Do not send to Statute any return with 599XX, "Prepared By Exam" , or "Secured by Compliance" . Field 01-D will "*" (asterisk) if Field 01-E contains CCC "G" , and the processing date is equal to or later than 2 years and 10 months after the Return Due Date and CCC "W" is not present. No. If And Then 1. the Tax Period on the return is not transcribed or coded correctly, N/A enter the correct Tax Period in Field 01-D. 2. the Received Date is not transcribed correctly, N/A enter the correct Received Date in Field 01-F. 3. the Tax Period and Received Date are transcribed correctly, the return is NOT amended, delete CCC "G" from Field 01-E. 4. the tax period and received date are transcribed correctly, the return is stamped Cleared by Statute, enter CCC "W" in Field 01-E. the Tax Period is transcribed correctly, CCC "G" is correct, reject the return to Statute control for clearance. Fields 01-D and 01-E will "*" (asterisk) if Field 01-E contains CCC "W" and the processing date is less than two years after the return due date. If the Tax Period on the return is not transcribed or coded correctly, enter the correct Tax Period in Field 01-D. If the Tax Period is transcribed correctly, delete the CCC "W" from Field 01-E.

# Field 01-E - Computer Condition Codes

3.12.12.135.8 (01-01-2026) Field 01-E - Computer Condition Codes Field 01-E, Computer Condition Codes (CCC), is edited under the OMB number on Form 1041-A. Invalid Conditions: Valid CCCs are "F" , "G" , "R" , "V" , "W" , "3" , and "7" . Correction Procedures: Field 01-E will "*" (asterisk) if other than specified or a CCC appears more than once: No. If Then 1. there is a transcription error, enter the correct CCC in Field 01-E. 2. Field 01-E has been transcribed correctly, Determine if a CCC must be present. Correct Field 01-E accordingly. Fields 01-E and 01-J, DDP, will "*" (asterisk) if CCC "V" and Field 01-J are both present. No. If Then 1. the attachments show reasonable cause for late filing. delete Field 01-J. 2. reasonable cause has been established by a Field Examiner or Examination, delete Field 01-J. reasonable cause has not been established, delete CCC "V" . Field 01-E will "*" (asterisk) if CCC "G" is present and any data beyond the Received Date (Field 01-F) is present. No. If Then 1. CCC is correct, delete any data beyond Field 01-F, Received Date. 2. CCC is not correct, Delete CCC "G" from Field 01-E. Enter any missing data for all sections (See Exhibit 3.12.12-7). Field 01-E will "*" (asterisk) if CCC "G" is present and a CCC other than "W" is present. No. If Then 1. the correct CCC is "G" , delete any CCC other than "G" or "W" . 2. CCC "G" is not correct, delete CCC "G" from Field 01-E and enter any missing data in Section 01. Fields 01-E and 01-D, Tax period, will "*" (asterisk) if CCC "W" is present and the processing date is less than two years after the Return Due Date. No. If Then 1. the Tax Period is not transcribed or coded correctly, enter the correct Tax Period in Field 01-D, 2. the Tax Period is transcribed correctly, delete CCC "W" in Field 01-E. CCC "7" cannot be present with CCC "R" . If CCC "7" is correct, delete CCC "R" . If CCC "7" is not correct, delete CCC "7." Fields 01-E and 01-H, Correspondence Received Date, will "*" (asterisk) if CCC is present and Field 01-H is present. Determine if the return is a "no reply" . If so, delete Field 01-H. If the return is not a "no reply" , delete CCC "3" . If CCC "3" is present and Field 01-G, Correspondence Indicator, is not present: If "no reply" to IRS initiated correspondence, enter Correspondence Indicator "14" . If "incomplete reply" to IRS initiated correspondence, enter Correspondence Indicator "12" or "13" . If the return is not a "no reply" , delete CCC "3" and enter the correct Correspondence Received Date in Field 01-H, and Correspondence Indicator in Field 01-G.

# Field 01-F - Received Date

3.12.12.135.9 (01-01-2026) Field 01-F - Received Date Field 01-F, Received Date, is in century/year/month/day (YYYYMMDD) format. Invalid Conditions: Field 01-F must be numeric and present. Determine the date and enter it in Field 01-F. Correction Procedures: If the Received Date is later than the error register date, determine the correct received date and enter it in Field 01-F. The year and month digits cannot be earlier than the year and month of the Tax Period. If the Received Date is earlier than Field 01-D: If Fields 01-D and 01-F are transcribed correctly and the Tax Period is not after the error register date, enter the received date as the first day after the Tax Period. If Field 01-D is after the error register date. The Received Date is prior to the ADP date (Tax Period 197012): No. If Then 1. the Received Date is wrong, change Field 01-F to the Received Date shown on the return. 2. the return is prior to ADP and it agrees with Field 01-D, reject to NMF. If Remittance is present and the Received Date is not later than the Return Due Date, both Fields will "*" (asterisk) on RAW only. Clear with Action Code (AC) "7" . Fields 01-F and 01-E will "*" (asterisk) if CCC "V" is present and Field 01-F is not later than the Return Due Date. If the Received Date on the return does not agree with Field 01-F, correct Field 01-F. If the Received Date is correct, delete CCC "V" . If the Received Date is missing, determine a date using procedures in IRM 3.12.12.18.5.

# Field 01-G - Correspondence Indicator

3.12.12.135.10 (01-01-2026) Field 01-G - Correspondence Indicator Field 01-G, Correspondence Indicator, is edited on the city line, 2 positions. See Exhibit 3.12.12-6 for valid Correspondence Indicators. Correction Procedures: If code is other than specified: No. If Then 1. response to IRS initiated correspondence is attached, enter Correspondence Indicator "11" in Field 01-G. 2. no reply, enter "3" in Field 01-E and "14" in Field 01-G. 3. partial reply, enter "3" in Field 01-E and "12" or "13" in Field 01-G. 4. no correspondence was issued, delete Field 01-G Fields 01-G and 01-H, Correspondence Received Date, will "*" (asterisk) if code is present and Field 01-H is not present or vice versa. No. If Then 1. response to IRS initiated correspondence is attached, enter Correspondence Indicator "11" in Field 01-G. and Correspondence Received Date in Field 01-H. 2. no reply, delete Field 01-H if present. Enter "3" in Field 01-E, Computer Condition Codes, and "14" in Field 01-G. 3. partial reply, delete Field 01-H if present. Enter "3" in Field 01-E "12" or "13" in Field 01-G. 4. no correspondence was issued, delete Field 01-G and Field 01-H, Correspondence Received Date. Fields 01-E and 01-G will "*" (asterisk) if CCC "3" is present and Field 01-G is blank. No. If Then 1. response to IRS initiated correspondence is attached, delete CCC "3" , and enter Correspondence Indicator "11" in Field 01-G and Correspondence Received Date in Field 01-H. 2. no reply, enter "14" in Field 01-G. 3. partial reply, enter "12" or "13" in Field 01-G. 4. no correspondence was issued, delete CCC "3" .

# Field 01-H - Correspondence Received Date

3.12.12.135.11 (01-01-2026) Field 01-H - Correspondence Received Date Field 01-H, is in Century, Year, Month, Day (YYYYMMDD) format, and is edited on the City Line, 8 positions. Invalid Conditions: This Field will "*" (asterisk) if present and any of the following conditions exist: Not all numeric The date is equal to or earlier than Field 01-F, Received Date. The date is later than the error register date. This Field is present and Field 01-G, Correspondence Indicator, is blank or vice versa. Field 01-G will also "*" (asterisk). Correction Procedures: Follow correction procedures for Field 01-F in IRM 3.12.12.135.9. If the reply was received prior to the Return Due Date, delete Fields 01-G and 01-H. Fields 01-E and 01-H, Correspondence Received Date, will "*" (asterisk) if Field 01-E contains CCC "3" and Field 01-H is present. If "no reply" to IRS correspondence, delete Field 01-H. If a reply to IRS correspondence is attached, delete CCC "3" and enter a Correspondence Indicator in Field 01-G.

# Field 01-I - CAF Code

3.12.12.135.12 (01-01-2026) Field 01-I - CAF Code Field 01-I, CAF Code, is no longer edited by Code and Edit. If Field 01-I asterisks, delete the entry.

# Field 01-J - Daily Delinquency Penalty (DDP)

3.12.12.135.13 (01-01-2026) Field 01-J - Daily Delinquency Penalty (DDP) Field 01-J, Daily Delinquency Penalty (DDP), is dollars only and edited on the Part II Title Line. The daily penalty for not filing by the return due date is $10 a day not to exceed $5,000. Invalid Conditions: Field 01-J will "*" (asterisk) if it is over $5,000, ends in a number other than "0" (zero), or is not numeric. Correction Procedures: Correct any transcription errors. If the amount exceeds $5,000 or ends in other than "0" (zero): Determine the correct amount by multiplying the number of days from the Return Due Date to the Received Date times $10, not to exceed $5,000. Enter the amount in Field 01-J. If the last digit of the amount is other than "0" (zero): No. If Then 1. the amount was transcribed incorrectly, correct Field 01-J. 2. the amount was transcribed correctly and was determined by a Field Examiner or Examination, reject the return for contact with the preparer of the penalty. DO NOT change the amount unless notified by the preparer of the penalty to do so. 3. the amount was transcribed correctly determine the correct amount in paragraph (7) step 1 above and enter the correct amount in Field 01-J. Fields 01-J and 01-E CCC will "*" (asterisk) if Field 01-E contains CCC "V" . No. If Then 1. the attachments show reasonable cause for late filing. See IRM 3.12.12.2.6.8, delete Field 01-J. 2. reasonable cause has been established by a Field Examiner or Examination, delete Field 01-J. 3. reasonable cause has not been established, delete CCC "V" . Fields 01-J and 01-F, Received Date, will "*" (asterisk) if Field 01-J is present and Field 01-F is not after the Return Due Date.. If the Received Date is correct, delete Field 01-J. If the Received Date is not correct, change Field 01-F.

# Field 01K - Penalty and Interest Code

3.12.12.135.14 (01-01-2026) Field 01K - Penalty and Interest Code Field 01K, is located to the right of Field 01EIN in the right margin. Invalid Procedures: Valid Penalty and Interest Codes are: Blank - normal penalty and interest. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See IRM 3.12.12.3.3 for Return Due Dates. Correction Procedures: Correct the Penalty and Interest Code Field if: It is other than "1" . ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡"≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Delete the Penalty and Interest Code if: There is no precomputed penalty and/or interest on the return or ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Field 01L - Entity Underprint Code

3.12.12.135.15 (01-01-2026) Field 01L - Entity Underprint Code Field 01-L, will be used to clear the Name Control and Tax Period underprint when the underprint and the error register Field do not agree. This Field will never "*" (asterisk). Caution: The error register will not clear until the correct code is used or the underprint agrees with the entry. Correction Procedures: Follow the Name Control and Tax Period procedures in IRM .4 and IRM 3.12.12.101.5. When the error register Field and the underprint do not agree, enter the appropriate code as follows: Code 1 - Clear Name Control underprint Code 2 - Clear Tax Period underprint Code 3 - Clear both underprint Fields (Use this code only if both name control and tax period Fields are underprinted.) If an invalid code or the correct code is not used, the record will loop with no change to the underprint Fields.

# Field 01M - Preparation Indicator

3.12.12.135.16 (01-01-2026) Field 01M - Preparation Indicator Field 01PRE, is transcribed from the bottom right margin of the preparer PTIN box. Invalid Conditions: This Field is invalid if other than "1" or blank. Correction Procedures: Correct any coding or transcription errors. Correct codes are: Blank - If the signature or name of the preparer is not present. 1 - If the signature, name of the preparer, or firm name is present. Note: A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.

# Field 01N - Tax Preparer SSN/PTIN

3.12.12.135.17 (01-01-2026) Field 01N - Tax Preparer SSN/PTIN Field 01N, is transcribed from the preparer PTIN box in the signature portion of the return. The entries are any combination of numerics except all "zeros" or all "9s" (nines) . The first character may be a "P" . Invalid Conditions: Field 01N is invalid if the first position is other than numeric or "P" . Field 01N is invalid if the Field is all "zeros" or all "9s" (nines) or the first position is "P" and the remaining positions are all "zeros" or all "9s" (nines). Field 01N is invalid if other than the first position is not numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01O - Tax Preparer EIN

3.12.12.135.18 (01-01-2023) Field 01O - Tax Preparer EIN Field 01O, is transcribed from the preparer EIN box in the signature portion of the return. The entries are any combination of numerics except all "zeros" or all "9s" (nines) . The first character may be a "P" . Invalid Conditions: Field 01O is invalid if the Field is all "zeros" or all "9s" (nines). Field 01O is invalid if it is not all numerics. Correction Procedures: Delete the Field. Do not attempt to correct the Field.

# Field 01P - Preparer Telephone Number

3.12.12.135.19 (01-01-2023) Field 01P - Preparer Telephone Number Field 01P is transcribed from the Preparer Block from Page 2 of Form 1041-A. Invalid Conditions: This Field is invalid if not 10 digits, all numeric. Correction Procedures: If less than 10 digits or unable to determine the correct phone number, Delete Field 01P.

# Form 1041-A - Section 03 Error Register Fields

3.12.12.135.20 (01-01-2023) Form 1041-A - Section 03 Error Register Fields The chart below shows Section 03 Error Register Fields including alpha field designator, title, location, and number of positions: No. Field Title Location Max Length 1. 03A Total Income Part I, Line 9 12 2. 03B Total Assets (BOY) Part IV, Line 38(a) 12 3. 03C Total Assets (EOY) Part IV, Line 38(b) 12 4. 03D Total Liabilities (BOY) Part IV, Line 42(a) 12 5. 03E Total Liabilities (EOY) Part IV, Line 42(b) 12 6. 03F Total Net Assets (BOY) Part IV, Line 45(a) 12 7. 03G Total Net Assets (EOY) Part IV, Line 45(b) 12 8. 03H Total Liabilities and Net Assets (BOY) Part IV, Line 46(a) 12 9. 03I Total Liabilities and Net Assets (EOY) Part IV, Line 46(b) 12 Invalid Conditions: These Fields are invalid if other than numeric or blank. Correction Procedures: Correct any coding or transcription errors.

# Section 01 - Error Register Fields Form 5578

3.12.12.136 (01-01-2023) Section 01 - Error Register Fields Form 5578 The chart below shows Error Register Fields for Section 01 including Alpha Field Designator, number of positions, title, and location on the return. All Fields are from Form 5578 and are fixed length. No. Field Title Location Max Length 1. A Employer's Identification Number (EIN) Block 1b 9 2. B Name Control Block 1a 4 3. C Tax Period Upper Right of Return 6 4. D Computer Condition Codes Lower left of Return 10 5 E Entity Underprint Code Computer-generated Underprint 1

# Field 01-A - EIN

3.12.12.136.1 (01-01-2024) Field 01-A - EIN Field 01-A, EIN, is located on Form 5578, Line 1b. For EIN correction procedures, see IRM 3.12.12.89.2.2.

# Field 01-B - Name Control

3.12.12.136.2 (01-01-2023) Field 01-B - Name Control Field 01-B, Name Control, is located on Form 5578, Line 1a. For Name Control correction procedures see IRM 3.12.12.89.3.2.

# Field 01-C - Tax Period

3.12.12.136.3 (01-01-2023) Field 01-C - Tax Period Field 01-C, Tax Period, is edited to the top right of Form 5578. This Field must be present and six numeric digits in YYYYMM format. The Tax Period must be 197612 and subsequent. Determine the correct Tax Period from Form 5578 and enter in Field 01-C. If the Tax Period is prior to 197612, reject the record. Attach Form 4227, note "cancel" and route to NMF. Future Tax Periods up to 18 months after the processing date are valid. If Tax Period Underprints, research to determine what the Action Code (AC) correct tax period must be. See Exhibit 3.12.12-1 and use the EC 026 procedures to determine the tax period. Invalid Conditions: Tax Periods more than 18 months in the future are invalid. Correction Procedures: No. If Then 1. the Tax Period is more than 18 months in the future, correspond for the correct tax period ending. See Exhibit 3.12.12-7 2. the Tax Period is 18 months or less in the future, suspend the return as an early filed. Process the return at the beginning of the month after Tax Period is 12 months in the future. See Exhibit 3.12.12-7 If no reply to correspondence is received, void the DLN. If the tax payer indicates the tax year is correct, suspend the return as an early filed return.

# Field 01-D - Computer Condition Codes

3.12.12.136.4 (01-01-2023) Field 01-D - Computer Condition Codes This Field must be blank.

# Field 01-E - Entity Underprint Code

3.12.12.136.5 (01-01-2024) Field 01-E - Entity Underprint Code Field 01-E, is located to the left of the Name Line. This Field will be used to clear the Name Control and Tax Period underprint when the underprint and the error register Field do not agree. This Field will never * (asterisk). Caution: The error register will not clear until the correct code is used or the underprint agrees with the entry. After the procedures in Exhibit 3.12.12-1 have been followed and the error register Field and the underprint do not agree, enter the appropriate code as follows: Code 1 - Clear Name Control Underprint. Code 2 - Clear Tax Period Underprint. Code 3 - Clear both Underprint Fields. (Use only if both Name Control and Tax Period Fields are underprinted.) If an invalid code is used, the record will loop with no change to the underprint Fields.

# Error Code 026 Tax Period Underprint - 990/990-EZ, 200812 and Subsequent

Exhibit 3.12.12-1 Error Code 026 Tax Period Underprint - 990/990-EZ, 200812 and Subsequent Drop to the bottom and Transmit No. If Then 1. the EIN transcribed incorrectly, Change the EIN (on the document and in Field 01EIN) and research INOLES on the new EIN to ensure the FYM agrees with the document. SCRS: enter appropriate Entity Underprint Code. 2. the Tax Period transcribed incorrectly, correct the Tax Period (Field 01TXP). 3. the Tax Period edited correctly, Correct the Tax Period on the return and in Field 01TXP. SCRS: enter appropriate Entity Underprint Code. Note: Search the return and attachments for the correct tax period when there is no preprinted label and/or written date(s) on the top of page 1. (52–53 Week Filers - IRM 3.12.12.83.2.2) 4. the CCC "G" present Enter "C" in Clear Field. SCRS: enter appropriate Entity Underprint Code. 5. the return a final or an approved Change of Accounting Period. Identify Form 990 or Form 990-EZ as Final only if ALL of the following apply. The return or an attachment is marked "Final" or there is other indication the organization is out of business, closed, or merged. Total Assets End of Year Part X, line 16b (Form 990 ) or Part II, line 25b (Form 990-EZ) is 0 (zero) or "blank" . The answer to the question in Part IV, line 31 (Form 990) or Part V, line 36 (990-EZ) is "yes" . Schedule N, Part I is attached. Not a Group return. Note: If taxpayer is attempting to file a final Form 990/990-EZ and (a) through (d) are not met, correspond. Note: If Form 1128, Application To Adopt, Change, or Retain a Tax Year is found attached to a return during processing, See IRM 3.12.12.2.10 for more information. Research INOLES and ENMOD or BMFOLE. enter CCC "F" or CCC "Y" in Field 01CCC as applicable. 6. the FYM agree with the FYM on the document Note: If there is a pending (PN) TC 016, 014, 090, etc., with the correct FYM, enter "C" in Clear Field or enter appropriate Entity Underprint Code as applicable. (See Document 6209 for a list of Pending Transaction Codes.) Enter "C" in Clear Field. SCRS: enter appropriate Entity Underprint Code. 7. there is a TC 052, 053, 054, 057, 090, 091, 093, 094, or 096 present, dated within 12 months of the tax period on the return, Research BMFOLI Enter "C" in Clear Field. SCRS: enter appropriate Entity Underprint Code. 8. the MFT of the document is not present, Enter "C" in Clear Field. SCRS: enter appropriate Entity Underprint Code. 9. the returns are not posted for the MFT of the document, SSPND 351, or enter Action Code (AC) "3" as applicable. Attach Form 4227 and route to Rejects for input of TC 016. 10. the postings prior to the tax period of the return agree with the FYM of the document, Note: If all postings are for the same fiscal Year and there are no dates on the top of page 1, change the FYM of the document to a fiscal year. SSPND 351. Attach Form 4227 and route to Rejects for input of TC 016. Note: SCRS: Enter Action Code (AC) 3. 11. the return is not an initial (no prior posting), correspond SSPND 640. 12. the return is an initial (no prior posting), SSPND 351. Attach Form 4227 and route to Rejects for input of TC 016. Note: SCRS: Enter Action Code (AC) "3" . 13. the return is not for a short period (not initial or final), correspond SSPND 640 14. There is not an acceptable reason attached or Change of accounting period is not noted on the return or The FYM has not remained the same for the last 10 years (or all posted years is less than 10) correspond SSPND 640 Exception: For Forms 990/990-EZ if the taxpayer attached a statement indicating the organization was terminated and they meet all the criteria for a Final return except for the assets and: The BEGINNING assets are under $100,000, enter CCC "F" in Field 01CCC. or The BEGINNING assets are $100,000 or more, SSPND 320. 15. There is an acceptable reason attached or Change of accounting period is noted on the return or The FYM has remained the same for the last 10 years (or all posted years is less than 10) Enter CCC "Y" . SCRS: Enter appropriate Underprint Code. The following are examples if the return is filed for FYM 201106. INOLE shows: FYM 11 BMFOL shows: Tax Period 200511, Posted Return Y Tax Period 200611, Posted Return Y Tax Period 200711, Posted Return Y Tax Period 200811, Posted Return Y Tax Period 200911, Posted Return N Tax Period 201011, Posted Return Y Tax Period 201006, Posted Return N The tax return for 201111 still needs to post. In this example, Enter CCC "Y" and leave a working trail of 1006 on the document to allow the return to post.

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Exhibit 3.12.12-2 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reply - Short Period No. If Then 1. the taxpayer replied with Form 1128 or Form 8716, forward to Entity. 2. the taxpayer did not reply with Form 1128 or Form 8716, Enter CCC "Y" . Enter "C" in Clear Field. Full Year No. If Then 1. the tax period indicated by the taxpayer agree with the FYM Underprint, change Field 01TXP to agree with the Underprint. 2. the last tax period with a TC 150 is 12 or more months prior to the return, Input TC 016 on ENMOD using CC BNCHG. Enter "C" in the Clear Field. 3. the last TC 150 less than 12 months prior to the return, Enter CCC "Y" . Enter "C" in Clear Field. Note: When a remittance is present that needs to be transferred to the correct FYM, prepare Form 3465 and route to EO Accounts. No Reply - Short Period No. If Then 1. the return is for a short period, Enter CCCs "Y" and "3" and Audit Code "3" (except Form 1041-A ). Enter "C" in Clear Field. Note: SCRS: Enter appropriate Entity underprint Code as applicable. Exception: Form 990 or Form 990-EZ Zero filers enter CCC "Y" and "3" . No Reply - Full Year or More No. If Then 1. the last tax period with a TC 150 is 12 or more months prior to the return, Input TC 016 on ENMOD using CC BNCHG. Input TC 474 on REQ77 (using 1 cycle delay) for the year and month prior to the beginning month of the tax period of the return being processed. An example would be If you have a 201012 return the tax period would begin on 01/01/2010. You would input a TC 474 using 12/31/2009 with a 1 cycle delay. When PN016 generates on ENMOD, enter a "C" in the Clear Field. Note: SCRS: enter appropriate Entity underprint Code. Note: If No Reply and the tax period on the return is more than 12 months, change the tax period Beginning and Ending dates to what was on the last return posted with a valid tax period. If no returns have posted, change the tax period ending date to 12 months from the tax period Beginning date shown on the return. 2. the last TC 150 is less than 12 months prior to the return, Enter CCCs "Y" and "3" and Audit Code "3" (except Form 1041-A ). Enter "C" in Clear Field. Note: SCRS: enter appropriate Entity underprint Code. Exception: Form 990 or Form 990-EZ Zero filers enter CCC "Y" and "3" . Note: When a remittance is present that needs to be transferred to the correct FYM, prepare Form 3465 and route to EO Accounts.

# Error Code 026 - Tax Period Underprint Form 990/990-EZ, 200811 and Prior

Exhibit 3.12.12-3 Error Code 026 - Tax Period Underprint Form 990/990-EZ, 200811 and Prior Drop to the bottom and Transmit No. If Then 1. the EIN is transcribed correctly, change the EIN (on the document and in Field 01EIN) and research INOLES on the new EIN to ensure the FYM agrees with the document. Note: SCRS: enter appropriate Entity underprint Code. 2. the tax period is not transcribed correctly correct the Tax Period (Field 01TXP) 3. the tax period is not edited correctly, Note: Search the return and attachments for the correct tax period when there is no preprinted label and/or written date(s) on the top of page 1. (52–53 Week Filers -3.12.12.98.2.2) correct the Tax Period on the return and in Field 01TXP. Note: SCRS: enter appropriate Entity underprint Code. 4. CCC "G" is present, enter "C" in Clear Field. Note: SCRS: enter appropriate Entity underprint Code. 5. the return is a final or an approved Change of Accounting Period. Identify Form 990 or Form 990-EZ as Final only if ALL of the following apply. The return or an attachment is marked "Final" or there is other indication the organization is out of business, closed, or merged. Total Assets End of Year Part IV, line 59(b) (Form 990) or Part II, line 25b (Form 990-EZ) is 0 (zero) or "blank" . The answer to the question in Part VI, line 79 (Form 990) or Part V l line 36 (Form 990-EZ) is "yes" . Not a Group return. Note: If taxpayer is attempting to file a final 990/990-EZ and (a) through (d) are not met, correspond. Note: If Form 1128 , Application To Adopt, Change, or Retain a Tax Year is found attached to a return during processing, See IRM 3.12.12.3.10 for more information. Research INOLES and ENMOD or BMFOLE. enter CCC "F" or CCC "Y" in Field 01CCC as applicable. 6. the FYM agrees with the FYM on the document, Note: If there is a pending (PN) TC 016, 014, 090, etc., with the correct FYM, enter "C" in Clear Field or enter appropriate Entity underprint Code as applicable. (See Document 6209 for a list of Pending Transaction Codes.) enter "C" in Clear Field. SCRS: enter appropriate Entity underprint Code. 7. there is a TC 052, 053, 054, 057, 090, 091, 093, 094, or 096 present, dated within 12 months of the tax period on the return, Research BMFOLI enter "C" in Clear Field. SCRS: enter appropriate Entity underprint Code. 8. the MFT of the document is not present, enter "C" in Clear Field. SCRS: enter appropriate Entity underprint Code. 9. the postings prior to the tax period of the return agree with the FYM of the document, Note: If all postings are for the same fiscal Year and there are no dates on the top of page 1, change the FYM of the document to a fiscal year. SSPND 35 Attach Form 1128 and route to Rejects for input of TC 016. SCRS: enter appropriate Entity underprint Code. 10. the return is not initial (no prior posting), correspond 11. the return is an initial (no prior posting), SSPND 351. Attach Form 1128 and route to Rejects for input of TC 016. 12. the return is not initial (no prior posting), correspond. 13. the return is not for a short period (not initial or final), correspond. 14. there is not an acceptable reason attached, correspond. 15. there is a change of accounting period noted on the return, the taxpayer attached a statement indicating the organization was terminated and they meet all the criteria for a Final return except for the assets Exception: For Forms 990/990-EZ and: The beginning assets are under $100,000, enter CCC "F" in Field 01CCC. The beginning assets are $100,000 or more, SSPND 320. The following are examples if the return is filed for FYM 201106 INOLE shows: FYM 11 BMFOL shows: Tax Period 200511, Posted Return Y Tax Period 200611, Posted Return Y Tax Period 200711, Posted Return Y Tax Period 200811, Posted Return Y Tax Period 200911, Posted Return N Tax Period 201011, Posted Return Y Tax Period 201006, Posted Return N The tax return for 201111 still needs to post. In this example, enter CCC "Y" and leave a working trail of 1006 on the document to allow the return to post.

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Exhibit 3.12.12-4 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reply - Short Period No. If Then 1. the taxpayer replied with Form 1128 or Form 8716 forward to Entity 2. the taxpayer did not reply with Form 1128 or Form 8716 Enter CCC "Y" . Enter "C" in Clear Field. Reply - Full Year No. If Then 1. the tax period indicated by the taxpayer agree with the FYM underprint, change Field 01TXP to agree with the underprint. 2. the last tax period with a TC 150 was 12 or more months prior to the return, Input TC 016 on ENMOD using CC BNCHG. Enter "C" in the Clear Field. 3. the last tax period with a TC 150 was 12 months or less prior to the return, Enter CCC "Y" . Enter "C" in Clear Field. Note: When a remittance is present that needs to be transferred to the correct FYM, prepare Form 3465 and route to EO Accounts. No reply - Short Period No. If Then 1. the return is for a short period, enter CCCs "Y" and "3" and Audit Code "3" (except Form 1041-A ).Enter "C" in Clear Field. SCRS: Enter appropriate Entity underprint Code as applicable. Exception: Form 990 or Form 990-EZ Zero filers enter CCC "Y" and "3" . No Reply - Full Year or More No. If Then 1. the last tax period with a TC 150, 12 or more months prior to the return, Input TC 016 on ENMOD using CC BNCHG. Input TC 474 on REQ77 (using 1 cycle delay) for the year and month prior to the beginning month of the tax period of the return being processed. An example would be If you have a 201012 return the tax period would begin on 01/01/2010. You would input a TC 474 using 12/31/2009 with a 1 cycle delay. When PN016 generates on ENMOD, enter a "C" in the Clear Field. SCRS: enter appropriate Entity underprint Code. Note: If No Reply and the tax period on the return is more than 12 months, change the tax period Beginning and Ending dates to what was on the last return posted with a valid tax period. If no returns have posted, change the tax period ending date to 12 months from the tax period Beginning date shown on the return. 2. the last TC 150 is less than 12 months prior to the return, Enter CCC "Y" and "3" and Audit Code "3" (except Form 1041-A ) Enter "C" in Clear Field. SCRS: enter appropriate Entity underprint Code. Exception: Form 990 or Form 990-EZ Zero filers enter CCC "Y" and "3" . Note: When a remittance is present that needs to be transferred to the correct FYM, prepare Form 3465 and route to EO Accounts.

# EO Filers Defined - Subsection Code Order

Exhibit 3.12.12-5 EO Filers Defined - Subsection Code Order No. SSXX Foundation Code Annual Return Supplementary Return IRC Section 1. 02 N/A Form 990 Form 990-EZ and Schedule B Form 990-T 501(c)(2) 2. 03 02 Form 990-PF and Schedule B Form 990-T Form 4720 501(c)(3) 3. 03 03 Form 990-PF, Schedule B Form 990-T Form 4720 501(c)(3) 4. 03 04 Form 990-PF, Schedule B Form 990-T Form 4720 501(c)(3) 5. 03 10 Forms 990/990-EZ and Schedule A, B Form 990-T Form 4720 501(c)(3) 6. 03 11 Forms 990/990-EZ and Schedule A, B Form 990-T Form 4720 501(c)(3) 7. 03 12 Forms 990/990-EZ and Schedule A, B Form 990-T Form 4720 501(c)(3) 8. 03 13 Forms 990/990-EZ and Schedule A, B Form 990-T Form 4720 501(c)(3) 9. 03 14 Forms 990/990-EZ and Schedule A, B Form 990-T Form 4720 501(c)(3) 10. 03 15 Forms 990/990-EZ and Schedule A, B Form 990-T Form 4720 501(c)(3) 11. 03 16 Forms 990/990-EZ and Schedule A, B Form 990-T Form 4720 501(c)(3) 12. 03 17 Forms 990/990-EZ and Schedule A, B Form 990-T Form 4720 501(c)(3) 13. 03 18 Forms 990/990-EZ and Schedule A, B Form 990-T Form 4720 501(c)(3) 14. 04 N/A Forms 990/990-EZ and Schedule B Form 990-T Form 4720 501(c)(4) 15. 05 through 20 N/A Forms 990/990-EZ and Schedule B Form 990-T 501(c)(5) through 501(c)(20) 16. 21 N/A Form 990-BL and Schedule A Form 990-T or Form 6069 501(c) (21) 17. 22 through 27 N/A Forms 990/990-EZ and Schedule B Form 990-T 501(c)(22) through 501(c)(27) 18. 28 N/A Forms 990/990-EZ Form 990-T 501(c)(28) 19. 29 N/A Form 990 and Schedule H Form 990-T 501(c)(29) 20. 40 N/A Forms 990/990-EZ and Schedule B Form 990-T 501(d) 21. 50 N/A Forms 990/990-EZ and Schedule A, B Form 990-T 501(e) 22. 60 N/A Forms 990/990-EZ and Schedule A, B Form 990-T 501(f) 23. 70 N/A Forms 990/990-EZ and Schedule A, B Form 990-T 501(k) 24. 71 N/A Forms 990/990-EZ and Schedule A, B Form 990-T 501(n) 25. 81 09 through 18 Forms 990/990-EZ and Schedule A, B Form 990-T 529 26. 82 N/A Forms 990/990-EZ and Schedule B Form 1120-POL Form 8871 Form 8872 527 27. 90 N/A Form 5227 Form 1041-A Form 4720 4947(a)(2) 28. 91 00 Forms 990/990-EZ and Schedule A, B Form 990-T Form 1041 Form 4720 4947(a)(1) 29. 92 N/A Forms 990/990-EZ and Schedule B Form 990-T Form 4720 4947(a)(1)

# Correspondence Indicators

Exhibit 3.12.12-6 Correspondence Indicators No. Code Explanation Correspondence Received 1. 11 Reply with all information Enter Correspondence Received Date 2. 12 Reply with some information Enter CCC "3" 3. 13 Reply with no information Enter CCC "3" 4. 14 No reply Enter CCC "3" 5. 15 Reply with all information Organization Code "9" (zero filers) Enter Correspondence Received Date 6. 16 No Reply Organization Code "9" (zero filers) Enter CCC "3" 7. 21 Reply with all information on IRI Issues Enter Correspondence Received Date 8. 22 Reply with some information on IRI Issues Enter CCC "3" 9. 23 Reply with no information on IRI Issues Enter CCC "3" 10. 24 No Reply to correspondence on IRI Issues Enter CCC "3"

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Exhibit 3.12.12-7 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ No. Correspondence Issue Form 1120-POL No Reply Procedure 1. Signed Statement of Designation as a principal campaign committee of a Candidate for U.S. Congress, Enter CCC "3" and Enter a "3" in Field 01PCC. Assign TPNC 40 assessing Form 1120-POL tax rates. 2. Credit claimed of $500 or more and the supporting form is not attached (x-ref Error Code 182), Enter CCC "3" . Enter the appropriate Missing Schedule Code in Field 03MIC and delete the credit. 3. Credit claimed of $500 or more on line 23b and Form 2439 is not attached, Enter CCC "3" . Remove the amount from line 23b. No. Correspondence Issue Form 5227 No Reply Procedures 1. Return is not a calendar year, Enter CCC "3" and Correspondence Code 12, 13, or 14 as applicable. Process using the filers entry. 2. Part IV (x-ref Error Code 724), Enter CCC "3" and Correspondence Code 12, 13, or 14 as applicable. Enter "1" in Field 0350B. 3. Schedule A, Enter CCC "3" and Correspondence Code 12, 13, or 14 as applicable. Enter "1" in Field 052BA. 4. Future Tax Period (IRM 3.12.12.60.4.2 (2) (b)) Enter CCC "3" and Correspondence Code 12, 13, or 14 as applicable. SSPND 480 for early filed. No. Correspondence Issue Form 5768 No Reply Procedures 1. Lines 1 or 2 do not have a date present or both lines 1 and 2 have a date present, Enter the current year in Field 01LY. Refer to IRM 3.12.12.92.1 for additional information. 2. Missing Signature, Enter CCC "3" and Correspondence Code 12, 13, or 14 as applicable. Process without the signature. No. Correspondence Issue Form 4720 No Reply Procedures 1. IRC 4962 Reasonable Cause Statement, Enter CCC "3" and Correspondence Code 12, 13, or 14 as applicable. Photocopy return. Follow IRM 3.11.12.10.6 for both photocopy and original procedures. 2. Corrective Action Statement, Enter CCC "3" and Correspondence Code 12, 13, or 14 as applicable. Continue processing. 3. Signature, dollar amount in Part I but no signature of Officer or Trustee, Enter CCC "3" and Correspondence Code 12, 13, or 14 as applicable. Continue processing as Form 4720 . 4. Signature and dollar amount in Part II-A but no signature of manager, self-dealer, disqualified person, donor, donor advisor, or related person, Enter CCC "3" and Correspondence Code 12, 13, or 14 as applicable. If the return will not be processed as a Form 4720 because there are no dollar amounts in Part I, cancel the DLN and destroy the return using local procedures. 5. Substantiation for lines 1-8, Part I and Organization Code does not match the line the tax was entered on, Enter CCC "3" and Correspondence Code 12, 13, or 14 as applicable. Change the Organization Code to match the line the tax was entered on. Correspondence Issues and Procedures for Form 5578 No. If And Then 1. research shows there is a posting, TC 150, for the year prior to the transcribed year, the Tax Period is 18 months or more in the future, enter CCC "3" and Correspondence Code "12" , "13" , or "14" as applicable. If the reply Indicates the tax period is correct. Void the DLN and return the Form 5578 to the taxpayer telling them to file when the return is due. If no reply is received void the DLN.

# Computer Condition Codes

Exhibit 3.12.12-8 Computer Condition Codes No. Code Condition Valid with Form 1. A No Estimated Tax Penalty - Enter when the filer attaches Form 2220 showing no liability for the Estimated Tax Penalty Form 990-PF, 2. B Electing Out of Installment Sales - Enter when the filer attached Form 6252 and there is an indication that the organization is opting out of the Installment Plan Form 990-T 3. C Form 8941, Section 21 is present, credit is claimed on Form 990-T, Line 44f. Form 990-T 4. D Reasonable Cause for Failure to Pay Taxes Timely - Enter on an untimely paid return when taxpayer has reasonable cause for the untimely payment. If prepaid penalty is included, do not use. Form 990 Form 990-EZ Form 990-PF Form 1120-POL 5. F Final Return-Enter when taxpayer show "Final" , "Out of Business" , etc. Do not use on IRC 507 terminations on Form 1041-A All (except Form 4720, Form 5578) 6. G Amended return-Enter when a return is noted with "amended" , "superseding" , "duplicate" , "substitute" , "corrected" , etc. All (except Form 5578) 7. I Regulated Futures Contracts and Straddles - Enter when Form 6781 or work sheet shows Regulated Futures Contract and Straddles. Form 990-T 8. J Input whenever a Form 965 or Form 965-B is attached to the return. Form 990-T Form 990-PF Form 1120-POL 9. L Treaty Based Positions-Enter when taxpayer has Form 8833 attached. Form 990 Form 990-EZ Form 990-T 10. M Tax cuts and jobs ACT Form 8949 is attached. Form 990-T Form 1120-POL 11. O Module Freeze-Enter when Form 3753 for Form 4466 is attached. Form 990-PF Form 1120-POL Form 990-T 12. Q Identifies the return as being filed to claim the Telephone Excise Tax refund only. Form 1120-POL Form 990-T 13. R Reasonable Cause for Delinquency-Enter when the taxpayer has reasonable cause for failure to file the return timely. All (except Form 1120-POL) 14. T Tax Shelter Code-Enter when the taxpayer has a Form 8271 attached. Form 990 Form 990-EZ Form 990-PF Form 990-T 15. U Missing Signature, Form 990-PF Part II-A Form 4720 16. V Suppress computation of Daily Delinquency Penalty-Enter when the return is delinquent, the taxpayer has reasonable cause, and no DDP is to be assessed. Form 990 Form 990-EZ Form 990-PF Form 1041-A 17. V A Qualified Therapeutic Discovery Project Credit is Claimed on Form 990-T and Form 3468 is attached and has an amount on line 8. Form 990-T 18. W Return cleared by Statutes-Enter when the return is stamped "Cleared by Statues" . All (except Form 5578) 19. X Module Credit Freeze-Enter when taxpayer wants excess remittance or overpayment applied to other account. Form 990-PF Form 990-T Form 1120-POL Form 4720 20. Y Short Period return for Change of Accounting Period-Enter on short period return due to change of accounting period. Do not use on an initial or final return. Form 990 Form 990-EZ Form 990-PF Form 990-T Form 1120-POL 21. 3 No Reply Indicator-Enter to show no reply to correspondence. All (except Form 5578) 22. 5 Form 990-T Trust filer allowed to use the Corporate Tax Rate to figure their Tax. Form 990-T 23. 7 Reasonable Cause Denied-Enter to show that reasonable cause was considered and denied. All (except Form 5578) 24. 8 Estimated Tax Penalty Annualization Exception-Enter to show that the filer completed the worksheet to show an exception from the estimated tax penalty due to annualization. Form 990-PF Form 990-T 1120-POL 25. 9 Low Income Housing Credit code - Enter to show that Form 8609, Schedule A, or Form 8586 with a credit claimed on line 4 is attached to the return. Form 990-T

# ERS Action Codes

Exhibit 3.12.12-9 ERS Action Codes In-House to ERS No. Action Code Description Suspense Period Function Used In 1. 001 Input Correction 00 GEN Taxpayer Correspondence No. Action Code Description Suspense Period Function Used In 1. 211 First Correspondence 30 C&E, ERS, S 2. 213 To other than Taxpayer 30 C&E, ERS, S 3. 215 International 45 C&E, ERS, S 4. 224 First Correspondence (C&E Bypass) 40 C&E, ERS, S 5. 225 Signature Only 45 C&E, ERS, S 6. 226 Signature Only International 90 C&E, ERS, S In-House Research No. Action Code Description Suspense Period Function Used In 1. 320 Entity Control 10 C&E, ERS, S 2. 300 Examination (Fuel Tax Credit) 10 C&E, ERS, S 3. 310 Statute Control 10 C&E, ERS, S Criminal Investigation No. Action Code Description Suspense Period Function Used In 1. 331 Frivolous Review 10 C&E, ERS, S 2. 332 QRDT Review 03 C&E, ERS, S 3. 333 Prompt Audit 10 C&E, ERS, S 4. 334 Joint Committee 10 C&E, ERS, S 5. 335 Protest Case 10 C&E, ERS, S 6. 336 QRDT Case 10 C&E, ERS, S 7. 337 Other CID 10 C&E, ERS, S Accounting No. Action Code Description Suspense Period Function Used In 1. 341 Manual Refund 10 C&E, ERS, S 2. 342 Verification of Credits 10 C&E, ERS, S 3. 343 Other Accounting 10 C&E, ERS, S 4. 344 Manual Refund-ERS 00 ERS KIF/MFTRA Research No. Action Code Description Suspense Period Function Used In 1. 351 TIN Research 00 ERS, S 2. 352 Name Research 03 C&E, ERS, S 3. 353 Address Research 03 C&E, ERS, S 4. 354 Filing Requirements Research 03 C&E, ERS, S 5. 355 Research 05 C&E, ERS, S 6. 360 Other MFTRA Research 10 C&E, ERS, S 7. 370 Examination (Fuel Tax Credit) 10 C&E, ERS, S Management Suspense No. Action Code Description Suspense Period Function Used In 1. 410 Technical Assistance 00 ERS 2. 420 Management Suspense A 05 C&E, ERS, S 3. 430 Management Suspense B 10 C&E, ERS, S 4. 440 Management Suspense C 15 C&E, ERS, S 5. 450 Management Suspense D 20 C&E, ERS, S 6. 460 Management Suspense E 25 C&E, ERS, S 7. 470 Complex Error Codes 00 ERS 8. 480 Early Filed Suspense 150 C&E, ERS, S 9. 490 System Problem 05 ERS Missing Document No. Action Code Description Suspense Period Function Used In 1. 510 Missing Document 00 C&E 2. 511 Missing Document -1st Suspense 25 ERS, S 3. 512 Missing Document -2nd Suspense 20 S 4. 513 Missing Document -3rd Suspense 20 S 5. 515 Missing Document Short Term 00 ERS, S Rejects No. Action Code Description Suspense Period Function Used In 1. 610 Renumber 00 C&E, ERS, S 2. 611 Remittance Renumber 00 C&E, ERS, S 3. 620 NMF Non-ADP 00 C&E, ERS, S 4. 630 Re-Entry/Re-Input 00 ERS, S 5. 640 Void 00 C&E, ERS, S 6. 650 International (ACI) 00 C&E, ERS, S 7. 660 Data Control Delete (TEP Delete) 00 C&E, ERS, S 8. 670 Rejected Missing Document 00 S Duplicate DLN No. Action Code Description Suspense Period Function Used In 1. 700 Doc DLN 00 S 2. 711 Doc DLN from C&E N/A GEN 3. 712 Doc DLN from ERS N/A GEN 4. 713 Doc DLN from Unpostables N/A GEN 5. 714 Doc DLN from Unworkable Suspense N/A GEN 6. 715 Doc DLN from Workable Suspense N/A GEN Unpostable No. Action Code Description Suspense Period Function Used In 1. 900 Unpostable Record 00 GEN

# Paper Register Action Codes

Exhibit 3.12.12-10 Paper Register Action Codes No. Action to be Taken Code to Use Additional Action Can more Codes be used? 1. To accept taxpayers computation - verified by tax examiner(s). 0 No action. Note: Must not be used unless all other data printed on the error register is correct. No 2. To indicate taxpayer error in tax computation. 1 Assigns appropriate TPNC(s) on error register. Perfect the return. Note: All validity errors must be corrected before this code can be used. No 3. To reject unprocessable returns. 3 Prepare Form 4227 and/or Form 3696 per local procedure. Pull document from block and sign it out using "R" and date. No 4. To delete section from record. 4 Correct other sections on the return, if necessary. Yes - 4 or 6 5. To add section to record. 5 Correct other section on the return, if necessary. Yes - 4 or 6 6. To change, delete, or add data within a Field. 6 Correct by lining out incorrect data and entering correct data above. At least one Field must be corrected. Fixed length Fields must have all positions accounted for. Yes - 4 or 5 7. To indicate that no change in data is necessary. 7 No action. Note: Must not be used unless all of the data printed on the error register is correct. No

# Form 990-PF Taxpayer Notice Codes (TPNC)

Exhibit 3.12.12-11 Form 990-PF Taxpayer Notice Codes (TPNC) No. Code Explanation 1. 01 We found an error in the computation of the tax due or overpayment amount. 2. 02 We found an error in the computation of your total income. 3. 04 We found an error in the computation of your total investment income. 4. 05 We found an error in the computation of your total tax. 5. 90 Used when a return contains an error and none of the codes above apply.

# Form 1120-POL Taxpayer Notice Codes (TPNC)

Exhibit 3.12.12-12 Form 1120-POL Taxpayer Notice Codes (TPNC) No. Code Explanation 1. 01 We found an error in the computation of your total income. 2. 04 We found an error in the computation of your taxable income. 3. 05 We found an error in the computation of your total income tax. 4. 08 The credit claimed was more than the law allows. 5. 09 We found an error in the computation of your deductions. 6. 10 We found an error in the computation of the tax due, or the overpayment amount. 7. 15 We found an error in the computation of your gains and losses on Schedule D. 8. 16 We found an error in the computation of your gains and losses on Form 4797. 9. 40 We have adjusted your tax as shown because we didn't receive a reply to our request for additional information. 10. 56 We didn't allow the Elective Payment Election (EPE) on Form 3800, General Business Credit, because the registration number was missing or didn't match our records. 11. 73 We changed the amount for the Elective Payment Election (EPE) because the Form 3800, General Business Credit, Part III, was computed incorrectly. 12. 74 We didn't allow all or part of the credit claimed as clean vehicle credit on your return because one or more of the Vehicle Identification Numbers (VIN) reported on Schedule A (Form 8936), Clean Vehicle Credit Amount, didn't match our records. 13. 88 We changed your Telephone Excise Tax Refund amount based on the information you provided. 14. 89 We changed your tax and/or credits because we did not receive the additional information we requested. The change includes the disallowance of all or part of the Telephone Excise Tax Refund you claimed on your return. We previously sent you a separate letter explaining the claim disallowance. 15. 90 Used when a return contains an error and none of the codes above apply.

# Form 990-T Taxpayer Notice Codes (TPNC)

Exhibit 3.12.12-13 Form 990-T Taxpayer Notice Codes (TPNC) No. Code Explanation 1. 01 We found an error in the computation of your total income. 2. 02 We found an error in the computation of the credit for prior year minimum tax on Form 8801. (Trust returns) 3. 04 We found an error in the computation of your taxable income. 4. 05 We found an error in the computation of your total income tax. 5. 06 We refigured your total income tax by using the alternative tax computation. This was to your advantage. 6. 08 The credit claimed was more than the law allows. 7. 10 We found an error in the computation of the tax due or overpayment amount. 8. 11 Your Foreign Tax Credit was more than the law allows. 9. 12 We found an error in the amount of Investment Credit applied against your tax. 10. 14 We found an error in the computation of your alternative tax. 11. 23 We found an error in the computation of the Alternative Minimum Tax. 12. 25 We found an error in the computation of the alcohol fuels credit or the Non Conventional Source Fuel Credit. 13. 26 We found an error in the computation of the Research Credit. 14. 31 We found an error in the computation of the General Business Credit on Form 3800. 15. 32 We found an error in the computation of the Low Income Housing Credit on Form 8586. 16. 33 We found an error in the computation of the Recapture of Low Income Housing Credit on Form 8611. 17. 34 We found an error in the computation of the credit for prior year minimum tax on Form 8827. (Corporation returns) 18. 35 We found an error in the computation of the Small Employer Health Insurance Premium Credit on m Form 8941 or you do not qualify for the credit. 19. 36 We found an error in the computation of the credit for federal tax on fuels on Form 4136. 20. 40 We adjusted your tax as shown because we didn't receive a reply to our request for additional information. 21. 41 We computed your tax for you. 22. 43 We can't allow the amount you reported as federal income tax withheld because your return didn't have the necessary Form(s) W-2 attached as verification. 23. 55 We didn't allow the amount you claimed as Credit for Small Employer Health Insurance Premiums on you tax returns. You're not eligible to claim the credit based on your response to the questions on Form 8941, line A or C. You can't claim the credit because: You didn't participate in a Small Business Health Options Program (SHOP), and/or You already received the credit for two consecutive years 24. 73 We changed the amount for the Elective Payment Election (EPE) because the Form 3800, General Business Credit, Part III, was computed incorrectly. 25. 74 We didn't allow all or part of the credit claimed as clean vehicle credit on your return because one or more of the Vehicle Identification Numbers (VIN) reported on Schedule A (Form 8936), Clean Vehicle Credit Amount, didn't match our records. 26. 88 We changed your Telephone Excise Tax Refund amount based on the information you provided. 27. 89 We changed your tax and/or credits because we did not receive the additional information we requested. The change includes the disallowance of all or part of the telephone excise tax refund you claimed on your return. We previously sent you a separate letter explaining the claim disallowance. 28. 90 Fill-in narrative.

# Form 4720 - Taxpayer Notice Codes (TPNC)

Exhibit 3.12.12-14 Form 4720 - Taxpayer Notice Codes (TPNC) No. Code Explanation 1. 05 We found an error in the computation of your total tax. 2. 24 We found an error in the computation of your Lobbying Expenditures tax. 3. 90 Used when a return contains an error and none of the codes above apply.

# Tax Computation Worksheet (see additional information below about fiscal filers)

Exhibit 3.12.12-15 Tax Computation Worksheet (see additional information below about fiscal filers) Tax Computation Worksheet for Corporations 1. Enter Taxable income 1. _______________________ 2. Enter line 1 or the corporations share of the $50,000 taxable income bracket, whichever is less. 2. _______________________ 3. Subtract line 2 from line 1. 3. _______________________ 4. Enter line 3 or the corporations share of the $25,000 taxable income bracket, whichever is less. 4. _______________________ 5. Subtract line 4 from line 3. 5. _______________________ 6. Enter line 3 or the corporations share of the $9,925,000 taxable income bracket, whichever is less. 6. _______________________ 7. Subtract line 6 from line 5. 7. _______________________ 8. Multiply line 2 by 15%. 8. _______________________ 9. Multiply line 4 by 25%. 9. _______________________ 10. Multiply line 6 by 34%. 10. ______________________ 11. Multiply line 7 by 35%. 11. ______________________ 12. If the taxable income of the corporation or the controlled group exceeds $100,000, enter the members share of the smaller of: 5% of the taxable income is excess of $100,000, or $11,750. 12. ______________________ 13. If the taxable income of the corporation or the controlled group exceeds $15 million, enter the members share of the smaller of: 3% of the taxable income is excess of $15 million, or $100,000. 13. ______________________ 14. Add lines 8-13. This is the corporations income tax amount. 14. ______________________ If the taxpayer has filed a fiscal return (tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation: Step Action Amount Step 1 Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure. Line 1 amount Step 2 Figure the Corporate Tax for the entire year using the 21 percent flat tax. Line 2 amount Step 3 Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. Line 3 amount Step 4 Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. Line 4 amount Step 5 Divide Line 3 by the total number of days in the filers tax year. Line 5 amount Step 6 Divide Line 4 by the total number of days in the filers tax year. Line 6 amount Step 7 Add Lines 5 and 6. This is the filers total tax for the fiscal year. Total tax amount

# Tax Rates (Form 990-T, Corporations and Form 1120-POL, Principal Campaign Committee only)(see exception below)

Exhibit 3.12.12-16 Tax Rates (Form 990-T, Corporations and Form 1120-POL, Principal Campaign Committee only)(see exception below) A new flat tax of 21% is in affect from on 201901 until further notice. Tax Periods 201812 through 20201911 No. Taxable Income Computation 1. Amount X 21% Tax Periods 199312 through 201811 No. Taxable Income Computation 1. 0 - $50,000 X 15% 2. $50,000 - $75,000 X 25% - $5,000 3. $75,000 - $100,000 X 34% – $11,750 4. $100,000 - $335,000 X 39% – $16,750 5. $335,000 - $10,000,000 X 34% 6. $10,000,000 - $15,000,000 X 35% – $100,000 7. $15,000,000 - $18,333,333 X 38% – $550,000 8. $18,333,333 > X 35% If the taxpayer has filed a fiscal return (tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation: Step Action Amount Step 1 Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure. Line 1 amount Step 2 Figure the Corporate Tax for the entire year using the 21 percent flat tax. Line 2 amount Step 3 Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. Line 3 amount Step 4 Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. Line 4 amount Step 5 Divide Line 3 by the total number of days in the filers tax year. Line 5 amount Step 6 Divide Line 4 by the total number of days in the filers tax year. Line 6 amount Step 7 Add Lines 5 and 6. This is the filers total tax for the fiscal year. Total tax amount

# Tax Rates Trusts

Exhibit 3.12.12-17 Tax Rates Trusts Tax Periods 201512 to 201611 No. Taxable Income Over Taxable Income Not Over Computation of Taxable Income Computation of Excess Over 1. 0 $2,500 0 + 15% $0 2. $2,550 $6,000 $382.50 + 25% $2,550 3. $6,000 $9,150 $1,245 + 28% $6,000 4. $9,150 $12,500 $2,127 + 33% $9,150 5. $12,500 And greater $3,232.50 + 39.6% $12,500 Tax Periods 201412 to 201511 No. Taxable Income Over Taxable Income Not Over Computation of Taxable Income Computation of Excess Over 1. 0 $2,500 0 + 15% $0 2. $2,500 $5,900 $375 + 25% $2,500 3. $5,900 $9,050 $1,225 + 28% $5,900 4. $9,050 $12,300 $2,107 + 33% $9,050 5. $12,300 And greater $3,179.50 + 39.6% $12,300 Tax Periods 201312 to 201411 No. Taxable Income Over Taxable Income Not Over Computation of Taxable Income Computation of Excess Over 1. 0 $2,450 0 + 15% $0 2. $2,450 $5,700 $367.50 + 25% $2,450 3. $5,700 $8,750 $1,180 + 28% $5,700 4. $8,750 $11,950 $2,034 + 33% $8,750 5. $11,950 And greater $3,090 + 39.6% $11,950 Tax Periods 201212 to 201311 No. Taxable Income Over Taxable Income Not Over Computation of Taxable Income Computation of Excess Over 1. 0 $2,400 0 + 15% $0 2. $2,400 $5,600 $360.00 + 25% $2,400 3. $5,600 $8,500 $1,160.00 + 28% $5,600 4. $8,500 $11,650 $1,972.00 + 33% $8,500 5. $11,650 And greater $3011.50 + 35% $11,650 Tax Periods 201112 to 201211 No. Taxable Income Over Taxable Income Not Over Computation of Taxable Income Computation of Excess Over 1. 0 $2,300 0 + 15% $0 2. $2,300 $5,450 $345.00 + 25% $2,300 3. $5,450 $8,300 $1,132.50 + 28% $5,450 4. $8,300 $11,350 $1,930.50 + 33% $8,300 5. $11,350 And greater $2,937.00 + 35% $11,350 Tax Periods 201012 to 201111 No. Taxable Income Over Taxable Income Not Over Computation of Taxable Income Computation of Excess Over 1. 0 $2,300 0 + 15% $0 2. $2,300 $5,350 $345.00 + 25% $2,300 3. $5,350 $8,200 $1,107.50 + 28% $5,350 4. $8,200 $11,200 $1,905.50 + 33% $8,200 5. $11,200 And greater $2,895.50 + 35% $11,200

# Part Year Rate Change July 1st and January 1st

Exhibit 3.12.12-18 Part Year Rate Change July 1st and January 1st Computing Days for Proration for a July 1 Tax Rate Change No. Month Days in Month Days After July 1 Days Before July 1 1. July 31 31 365 2. August 31 31 334 3. September 30 62 303 4. October 31 92 273 5. November 30 123 242 6.. December 31 153 212 7. January 31 184 181 8. February Note: Add one day for leap year 28 215 150 9. March 31 244 122 10. April 30 275 91 11. May 31 305 61 12. June 30 335 30 Tax Computation Factor Table for a July 1 Tax Rate Change (Full Year) No. Dates Before July 1 - 1st Tax Rate After July 1 - 2nd Tax Rate 1. 8/01 -7/31 334/365 or .915068 31/365 or .084932 2. 9/01 - 8/31 303/365 or .830137 62/365 or .169863 3. 10/01 - 9/30 273/365 or .747945 92/365 or .252055 4. 11/1 - 10/30 242/365 or .663014 123/365 or .336986 5. 1/01 - 12/31 181/365 or .495890 184/365 or .504110 6. 2/01 - 1/31 150/365 or .410959 215/365 or .589041 7. 3/01 - 2/29 122/366 or .333333 244/366 or .666667 8. 4/01 - 3/31 91/366 or .248364 275/366 or .751366 9. 5/01 - 4/30 61/366 or .166667 305/366 or .833333 10. 6/01 - 5/31 30/366 or .081967 336/366 or .918033 Computing Days for Proration for a January 1 Tax Rate Change No. Month Days in Month Days After July 1 Days Before July 1 1. January 31 31 365 2. February Note: Add one day for leap years 28 59 334 3. March 31 90 306 4. April 30 120 275 5. May 31 151 245 6. June 30 181 214 7. July 31 212 184 8. August 31 243 153 9. September 30 272 122 10. October 31 304 92 11. November 30 334 61 12. December 31 365 31 Tax Computation Factor Table for a January 1 Tax Rate Change (Full Year) No. Dates Before January 1 - 1st Tax Rate After January 1 - 2nd Tax Rate 1. 2/01 - 1/31 334/365 or .915068 31/365 or .084932 2. 3/1 - 2/28 306/365 or .838356 59/365 or .161644 3. 4/1 - 3/31 275/365 or .753425 90/365 or .246575 4. 5/1 - 4/30 245/365 or .671233 120/365 or .328767 5. 6/1 - 5/31 214/365 or .586301 151/365 or .413699 6. 7/1 - 6/30 184/365 or .504110 181/365 or .495890 7. 8/1 - 7/31 153/365 or .419178 212/365 or .580822 8. 9/1 - 8/31 122/366 or .334247 243/365 or .665753 9. 10/1 - 9/30 92/365 or .252055 273/365 or .747945 10. 11/1 - 10/31 61/365 or .167123 304/365 or .832877 11. 12/1 - 11/30 31/365 or .084932 334/365 or .915068 Note: For tax period 199301 use the following fractions: old –.915301, new –.084699. (Remember to use both tax rates)

# Change of Accounting Period Tax Computation

Exhibit 3.12.12-19 Change of Accounting Period Tax Computation No. If Then 1. one Tax Rate is Involved, Taxable Income x 12 divided by the No. of months in Tax Period = Annualized Income Annualized Income x Applicable tax rate = Annualized tax Annualized tax x No. of months in Tax Period divided by 12 = De-annualized tax 2. one Tax Period straddles Different Rates, Taxable Income x 12 divided by the No. of months in Tax Period = Annualized Income Annualized Income x Applicable tax rate = Annualized tax Annualized tax x No. of days at this rate divided by No. of days in total Tax Period = First prorated tax Repeat steps 2 and 3 at the second tax rate = Second prorated tax Total of steps 3 and 4 x No. of months in Tax Period divided by 12 = De-annualized tax Compute the 3% and 5% additional tax on the annualized income if applicable. Note: If a taxpayer specifies a change of accounting period under Regulation 1.1505, annualization is not required. CCC "Y" is still required. Annualize with days instead of months if that is the method used by the taxpayer.

# Manual Tax Computation – Initial, Final, or 52-53 Week Year

Exhibit 3.12.12-20 Manual Tax Computation – Initial, Final, or 52-53 Week Year No. If Then 1. when Tax Period Straddles Different Tax Rates, Taxable Income x 1st tax rate x number of days at 1st tax rate divided by number of days in Tax Period = partial tax Taxable Income x 2nd tax rate x number of days at 2nd tax rate divided by number of days in Tax Period = partial tax Line 1 partial tax + Line 2 partial tax = Total Tax Note: The above manual computation will be necessary on a short year, initial, or final year return if any part of the short year is prior to a tax rate change. This also applies to a 53–53 week return that straddles different tax rates.

# Foreign Country Codes

Exhibit 3.12.12-21 Foreign Country Codes The Foreign Country Code (FCC) table is valid for all Form 1120 series returns. Use the Foreign Country Code table below to enter the two digit "Country Code" . Note: If the table contains two Country Codes, use the first Country Code for the Entity Section. Use the second Country Code for other than the Entity Section (e.g., Schedule K). Also, "Holland" is not an official country name; it is part of The Netherlands. No. Foreign Country Country Code 1. Afghanistan AF 2. Akrotiri AX (Entity Section Only) OC (Other than Entity Section) 3. Albania AL 4. Algeria AG 5. American Samoa Caution: Do not use as a Foreign Country Code when entering the Entity Section. See Exhibit 3.12.12-9, U.S. Possessions/Territories and ZIP Codes. AQ (Other than Entity Section) 6. Andorra AN 7. Angola AO 8. Anguilla AV 9. Antarctic Lands (Southern Lands) FS 10. Antarctica AY 11. Antigua AC 12. Antigua & Barbuda AC 13. Argentina AR 14. Armenia AM 15. Aruba AA 16. Ascension SH 17. Ashmore & Cartier Islands AT 18. Australia AS 19. Austria AU 20. Azerbaijan AJ 21. Bahamas BF 22. Bahrain BA 23. Baker Island FQ 24. Bangladesh BG 25. Barbados BB 26. Barbuda AC 27. Belarus BO 28. Belgium BE 29. Belize BH 30. Benin (previously Dahomey) BN 31. Bermuda BD 32. Bhutan BT 33. Bolivia BL 34. Bosnia - Herzegovina BK 35. Botswana BC 36. Bouvet Island BV 37. Brazil BR 38. British Indian Ocean Territory IO 39. British Virgin Islands VI 40. Brunei BX 41. Bulgaria BU 42. Burkina Faso (Upper Valto) UV 43. Burma BM 44. Burundi BY 45. Turks and Caicos Islands TK 46. Cambodia (Kampuchea) CB 47. Cameroon CM 48. Canada (refer to the Exhibit 3.12.12-22 below for additional postal codes) CA 49. Cape Verde CV 50. Cartier Island AT 51. Cayman Islands CJ 52. Central African Republic CT 53. Chad CD 54. Chile CI 55. China, People's Republic of (including Inner Mongolia, Tibet and Manchuria) CH 56. Christmas Island (Indian Ocean) KT 57. Clipperton Island IP 58. Cocos (Keeling) Island CK 59. Colombia CO 60. Comoros CN 61. Congo, Democratic Republic of (Kinshasa) (formerly Zaire) CG 62. Cook Islands CW 63. Coral Sea Islands Territory CR 64. Costa Rica CS 65. Cote d'Ivoire (Ivory Coast) IV 66. Croatia HR 67. Cuba CU 68. Cyprus CY 69. Czech Republic EZ 70. Democratic People's Republic of Korea (North) KN 71. Democratic Republic of Congo (Kinshasa) (formerly Zaire) CG 72. Denmark DA 73. Dhekelia DX (Entity Section Only) OC (Other than Entity Section) 74. Djibouti DJ 75. Dominica DO 76. Dominican Republic DR 77. East Timor TT 78. Ecuador EC 79. Egypt EG 80. El Salvador ES 81. Eleuthera Island BF 82. England UK 83. Equatorial Guinea EK 84. Eritrea ER 85. Estonia EN 86. Ethiopia ET 87. Falkland Islands FK 88. Faroe Islands FO 89. Federated States of Micronesia FM (Other than Entity Section) 90. Fiji FJ 91. Finland FI 92. France FR 93. French Polynesia (Tahiti) FP 94. French Southern & Antarctic Lands FS 95. Gabon GB 96. Gambia GA 97. Georgia GG 98. Germany GM 99. Ghana GH 100. Gibraltar GI 101. Great Britain UK 102. Greece GR 103. Greenland GL 104. Grenada GJ 105. Grenadines VC 106. Guam Caution: Do not use as a Foreign Country Code when entering the Entity Section. See, U.S. Possessions/Territories and ZIP Codes. GQ 107. Guatemala GT 108. Guernsey GK 109. Guinea GV 110. Guinea-Bissau PU 111. Guyana GY 112. Haiti HA 113. Heard Island & McDonald Island HM 114. Holy See VT 115. Honduras HO 116. Hong Kong HK 117. Howland Island HQ 118. Hungary HU 119. Iceland IC 120. India IN 121. Indonesia ID 122. Iran IR 123. Iraq IZ 124. Ireland EI 125. Isle of Man IM 126. Israel IS 127. Italy IT 128. Jamaica JM 129. Jan Mayen JN 130. Japan JA 131. Jarvis Island DQ 132. Jersey JE 133. Johnston Atoll JQ 134. Jordan JO 135. Kazakhstan KZ 136. Kenya KE 137. Kingman Reef KQ 138. Kinshasa (Democratic Republic of Congo) CG 139. Kiribati KR 140. Korea, Democratic People's Republic of (North) KN 141. Korea, Republic of (South) KS 142. Kosovo KV (Entity Section Only) OC (Other than Entity Section) 143. Kuwait KU 144. Kyrgyzstan KG 145. Laos LA 146. Latvia LG 147. Lebanon LE 148. Lesotho LT 149. Liberia LI 150. Libya LY 151. Liechtenstein LS 152. Lithuania LH 153. Luxembourg LU 154. Macau MC 155. Macedonia MK 156. Madagascar MA 157. Malawi MI 158. Malaysia MY 159. Maldives MV 160. Mali ML 161. Malta MT 162. Marshall Islands Caution: Do not use as a Foreign Country Code when entering the Entity Section. See, U.S. Possessions/Territories and ZIP Codes. RM (Other than Entity Section) 163. Mauritania MR 164. Mauritius MP 165. Mayotte MF 166. McDonald Island HM 167. Mexico MX 168 Midway Islands MQ 169. Miquelon & Saint Pierre SB 170. Moldova MD (Entity Section Only) OC (Other than Entity Section) 171. Monaco MN 172. Mongolia MG 173. Montenegro MJ (Entity Section Only) MW (Other than Entity Section) 174. Montserrat MH 175. Morocco MO 176. Mozambique MZ 177. Namibia WA 178. Nauru NR 179. Navassa Island BQ 180. Nepal NP 181. Netherlands NL 182. Netherlands Antilles NT 183. Nevis SC 184. New Caledonia NC 185. New Zealand NZ 186. Nicaragua NU 187. Niger NG 188. Nigeria NI 189. Niue NE 190. Norfolk Island NF 191. North Korea KN 192. Northern Mariana Islands Caution: Do not use as a Foreign Country Code when entering the Entity Section. See, U.S. Possessions/Territories and ZIP Codes. CQ (Other than Entity Section) 193. Norway NO 194. Oman MU 195. Other (Country not identified elsewhere) OC (Other than Entity Section) 196. Pakistan PK 197. Palau Caution: Do not use as a Foreign Country Code when entering the Entity Section. See U.S. Possessions/Territories and ZIP Codes. PS (Other than Entity Section) 198. Palmyra Atoll LQ 199. Panama PM 200. Papua New Guinea PP 201. Paracel Islands PF 202. Paraguay PA 203. Peru PE 204. Philippines RP 205. Pitcairn Islands PC 206. Poland PL 207. Portugal PO 208. Principe TP 209. Puerto Rico Caution: Do not use as a Foreign Country Code when entering the Entity Section. See, U.S. Possessions/Territories and ZIP Codes. RQ (Other than Entity Section) 210. Qatar QA 211. Republic of Congo (Brazzaville) CF 212. Republic of Korea (South) KS 213. Republic of Singapore SN 214. Romania RO 215. Russia RS 216. Rwanda RW 217. Saint Barthelemy TB 218. Saint Martin RN 219. Samoa WS 220. San Marino SM 221. Sao Tome and Principe TP 222. Saudi Arabia SA 223. Scotland UK 224. Senegal SG 225. Serbia RI (Entity Section Only) SR (Other than Entity Section) 226. Seychelles SE 227. Sierra Leone SL 228. Singapore SN 229. Slovakia LO 230. Slovenia SI 231. Solomon Islands BP 232. Somalia SO 233. South Africa SF 234. South Georgia Island (and South Sandwich Island) SX 235. South Korea KS 236. South Sandwich Island (and South Georgia Island) SX 237. Spain SP 238. Spratly Islands PG 239. Sri Lanka CE 240. St. Barthelemy TB 241. St. Helena SH 242. St. Kitts & Nevis SC 243. St. Lucia ST 244. St. Martin RN 245. St. Miquelon SB 246. St. Pierre SB 247. St. Pierre & Miquelon SB 248. St. Vincent & Grenadines VC 249. Sudan SU 250. Suriname NS 251. Svalbard SV 252. Swaziland WZ 253. Sweden SW 254. Switzerland SZ 255. Syria SY 256. Taiwan TW 257. Tajikistan TI 258. Tanzania TZ 259. Thailand TH 260. The Bahamas BF 261. The Gambia GA 262. The Netherlands NL 263. Timor-Leste TT 264. Tobago TD 265. Togo TO 266. Tokelau TL 267. Tonga TN 268. Trinidad TD 269. Tunisia TS 270. Turkey TU 271. Turkmenistan TX 272. Turks & Caicos Islands TK 273. Tuvalu TV 274. Uganda UG 275. Ukraine UP 276. United Arab Emirates AE 277. United Kingdom UK 278. Uruguay UY 279. Uzbekistan UZ 280. Vanuatu NH 281. Venezuela VE 282. Vietnam VM 283. Virgin Islands (British) VI 284. Virgin Islands (United States) Caution: Do not use as a Foreign Country Code when entering the Entity Section. See U.S. Possessions/Territories and ZIP Codes. VQ (Other than Entity Section) 285. Wake Island WQ 286. Wallis and Futuna WF 287. Western Sahara WI 288. Windward Island VC 289. Yemen YM 290. Zambia ZA 291. Zimbabwe ZI

# Province and Country Code - Canada

Exhibit 3.12.12-22 Province and Country Code - Canada No. Canadian Province/Territory Province/Territory Abbreviation Postal Code Beginning Note: If the Canadian Postal Code begins with one of the following, use the corresponding Foreign Country Code abbreviation in the right most column. Country Code 1. Alberta AB T XA 2. British Columbia BC V XB 3. Manitoba MB R XM 4. New Brunswick NB E XN 5. Newfoundland and Labrador NL A XL 6. Northwest Territories NT X XT 7. Nova Scotia NS B XS 8. Nunavut NU X XV 9. Ontario ON K, L, M, N, or P XO 10. Prince Edward Island PE C XP 11. Quebec QC G, H, or J XQ 12. Saskatchewan SK S XW 13. Yukon YT Y XY

# Province, Foreign State and Territory Abbreviations

Exhibit 3.12.12-23 Province, Foreign State and Territory Abbreviations No. Australia State Abbreviation 1. Australian Capital Territory ACT 2. New South Wales NSW 3. Northern Territory NT 4. Queensland QLD 5. South Australia SA 6. Tasmania TAS 7. Victoria VIC 8. Western Australia WA No. Brazil State Abbreviation 1. Acre AC 2. Alagoas AL 3. Amapa AP 4. Amazonas AM 5. Bahia BA 6. Ceara CE 7. Distrito Federal DF 8. Espirito Santo ES 9. Goias GO 10. Maranhao MA 11. Mato Grosso MT 12. Mato Grosso do Sul MS 13. Minas Gerais MG 14. Para PA 15. Paraiba PB 16. Parana PR 17. Pernambuco PE 18. Piaui PI 19. Rio de Janeiro RJ 20. Rio Grande do Norte RN 21. Rio Grande do Sul RS 22. Rondonia RO 23. Roraima RR 24. Santa Catarina SC 25. Sergipe SE 26. Sao Paulo SP 27. Tocantins TO No. Canadian Province/Territory Province Abbreviation Postal Code Beginning Note: If the Canadian Postal Code begins with one of the following, use the corresponding Country Code abbreviation in the right most column. Country Code 1. Alberta AB T XA 2. British Columbia BC V XB 3. Manitoba MB R XM 4. New Brunswick NB E XN 5. Newfoundland and Labrador NL A XL 6. Northwest Territories NT X XT 7. Nova Scotia NS B XS 8. Nunavut NU X XV 9. Ontario ON K, L, M, N, or P XO 10. Prince Edward Island PE C XP 11. Quebec QC G, H, or J XQ 12. Saskatchewan SK S XW 13. Yukon YT Y XY No. Cuba Provincias Abbreviation 1. Camaguey CG 2. Ciego de Avila CA 3. Cienfuegos CF 4. Ciudad de La Habana CH 5. Granma (Bayamo) GR 6. Guantanamo GT 7. Holguin HO 8. Havana HA 9. Matanzas MT 10. Municipio Especial Isla de la Juventud IJ 11. Pinar del Rio PR 12. Sancti Spiritus SS 13. Santiago de Cuba SC 14. (Victoria de) Las Tunas LT 15. Villa Clara VC No. Italy Provincia Abbreviation 1. Agrigento AG 2. Alessandria AL 3. Ancona AN 4. Aosta/Aoste AO 5. Arezzo AR 6. Ascoli Piceno AP 7. Asti AT 8. Bari BA 9. Belluna BL 10. Beneveto BN 11. Bergamo BG 12. Biella BI 13. Bologna BO 14. Bolozano Bolzen BZ 15. Brescia BS 16. Brindisi BR 17. Cagliari CA 18. Caltanissetta CL 19. Campobasso CB 20. Caserta CE 21. Catania CT 22. Catanzaro CZ 23. Chieti CH 24. Como CO 25. Cosenza CS 26. Cremona CZ 27. Crotone KR 28. Cuneo CN 29. Enna EN 30. Ferrara FE 31. Firenze FI 32. Foggia FG 33. Forli FO 34. Frosinone FR 35. Genova GE 36. Gorizia GO 37. Grosseto GR 38. Imperia IM 39. Isernia IS 40. L'Aquila AQ 41. La Spezia SP 42. Latina LT 43. Lecce LE 44. Livorno LI 45. Lodi LO 46. Lucca LU 47. Macerata MC 48. Mantova MN 49. Massa-Carrara MS 50. Matera MT 51. Messina ME 52. Milano MI 53. Modena MO 54. Napoli NA 55. Novara NO 56. Nuoro NU 57. Oristano OR 58. Padova PD 59. Palermo PA 60. Parma PR 61. Pavia PV 62. Perugia PG 63. Pesaro-Urbino PS 64. Pescara PE 65. Piacenza PC 66. Pisa PI 67. Pistoia PT 68. Pordenone PN 69. Potenza PZ 70. Prato PO 71. Ragusa RG 72. Ravenna RA 73. Reggio de Calabria RC 74. Reggio Emilia RE 75. Rieti RI 76. Rimini RN 77. Roma RM 78. Rovigo RO 79. Salerno SA 80. Sassari SS 81. Savona SV 82. Siena SI 83. Siracusa SR 84. Sondrio SO 85. Taranto TA 86. Teramo TE 87. Terni TR 88. Torino TO 89. Trapani TP 90. Trento TN 91. Treviso TV 92. Trieste TS 93. Udine UD 94. Varese VA 95. Venezia VE 96. Verbania VB 97. Vercelli VC 98. Verona VR 99. Vibo Valentia VV 100. Vincenza VI 101. Viterbo VT No. Mexico State Abbreviation 1. Aguascalientes AGS 2. Baja California Norte BCN 3. Baja California Sur BCS 4. Campeche CAM 5. Chiapas CHIS 6. Chihuahua CHIH 7. Coahuila COAH 8. Colima COL 9. Distrito Federal DF 10. Durango DGO 11. Guanajuato GTO 12. Guerrero GRO 13. Hidalgo HGO 14. Jalisco JAL 15. Mexico MEX 16. Michoacan MICH 17. Morelos MOR 18. Nayarit NAY 19. Nuevo Leon NL 20. Oaxaca OAX 21. Puebla PUE 22. Queretaro QRO 23. Quintana Roo QROO 24. San Luis Potosi SLP 25. Sinaloa SIN 26. Sonora SON 27. Tabasco TAB 28. Tamaulipas TAMPS 29. Tlaxcala TLAX 30. Veracruz VER 31. Yucatan YUC 32. Zacatecas ZAC No. The Netherlands Province Abbreviation 1. Drenthe DR 2. Flevoland FLD 3. Friesland FR 4. Gelderland GLD 5. Groningen GN 6. Lemburg LB 7. North Brabant NB 8. North Holland NH 9. Overijssel OV 10. South Holland ZH 11. Utrecht UT 12. Zeeland SLD

# U.S. Possessions ZIP Codes

Exhibit 3.12.12-24 U.S. Possessions ZIP Codes If the table contains two Country Codes, use the first Country Code for the Entity Section. Use the second Country Code for other than the Entity Section (e.g., Schedule K). American Samoa (AS - Entity Section) (AQ - Other than Entity Section) No. City ZIP 1. Faga'itua 96799 2. Leone 96799 3. Olosega Manua' 96799 4. Pago Pago 96799 Federated States of Micronesia (FM - All Sections) No. City ZIP 1. Chuuk 96942 2. Kosrae 96944 3. Pohnpei 96941 4. Yap 96943 Guam (GU - Entity Section) (GQ - Other than Entity Section) No. City ZIP 1. Agana 96910 2. Inarajan 96917 3. Merizo 96916 4. Tamuning 96931 5. Umatac 96915 6. Yona 96915 Marshall Islands (MH - Entity Section) (RM - Other than Entity Section) No. City ZIP 1. Ebeye 96970 2. Majuro 96960 Northern Mariana Islands (MP - Entity Section) (CQ - Other than Entity Section) No. City ZIP 1. Capitol Hill 96950 2. Rota 96951 3. Saipan 96950 4. Tinian 96952 Palau (PW - Entity Section) (PS - Other than Entity Section) No. City ZIP 1. Koror 96940 2. Palau 96940 Puerto Rico (PR - Entity Section) (RQ - Other than Entity Section) No. City ZIP 1. Adjuntas 00601 2. Aquada 00602 3. Aquadilla 00603 4. Agnes Buenas 00703 5. Aguirre 00704 6. Aibonito 00705 7. Anasco 00610 8. Angeles 00611 9. Arecibo 00612 10. Arroyo 00714 11. Bajadero 00616 12. Barceloneta 00617 13. Barraquitas 00794 14. Barrio Obrero Station 00935 15. Bayamon 00956 16. Boqueron 00622 17. Cabo Rojo 00623 18. Caguas 00725 19. Camuy 00627 20. Canovanas 00729 21. Caparra Heights 00920 22. Carolina 00982 23. Catano 00962 24. Cayey 00736 25. Ceiba 00735 26. Cerro Gordon 00754 27. Ciales 00638 28. Cidra 00739 29. Coamo 00769 30. Comerio 00782 31. Condado 00907 32. Corozal 00783 33. Coto Laurel 00780 34. Culebra 00775 35. Dorado 00646 36. Ensenada 00647 37. Esperanza 00765 38. Fajardo 00738 39. Fernandez Juncos 00936 40. Florida 00650 41. Fort Buchanan 00934 42. Garrachales 00652 43. Guanica 00653 44. Guayama 00784 45. Guayanilla 00656 46. Guaynabo 00965 47. Gurabo 00778 48. Hatillo 00659 49. Hato Rey 00936 50. Harmingueros 00660 51. Humacao 00791 52. Isabela 00662 53. Jayuya 00664 54. Juana Diaz 00795 55. Juncos 00777 56. La Cumbre 00926 57. Lajas 00667 58. Laplata 00786 59. Lares 00669 60. Las Marias 00670 61. Las Piedras 00771 62. Levittown 00949 63. Loiza 00772 64. Loiza Street Station 00936 65. Loquillo 00773 66. Manati 00674 67. Maricao 00606 68. Maunabo 00707 69. Mayaquez 00680 70. Mercedita 00715 71. Minillas Center 00936 72. Moca 00676 73. Morovis 00687 74. Naguabo 00718 75. Narajito 00719 76. Orocovis 00720 77. Palmer 00721 78. Patillas 00723 79. Penuelas 00624 80. Ponce 00731 81. Puerta de Tierra 00936 82. Puerta Real 00740 83. Punta Santiago 00741 84. Quebradillas 00678 85. Ramey 00603 86. Rincon 00677 87. Rio Blanco 00744 88. Rio Grande 00721 89. Rio Piedras 00927 90. Rosario 00636 91. Sabana Grande 00637 92. Sabana Hoyos 00688 93. Sabana Seca 00952 94. Saint Just 00978 95. Salinas 00751 96. San Antonio 00690 97. San Francisco 00927 98. San German 00683 99. San Juan 00936 100. San Lorenzo 00754 101. San Sebastian 00685 102. Santa Isabel 00757 103. Sanrurce 00936 104. Toa Alta 00953 105. Toa Boa 00949 106. Trujillo Alto 00976 107. University 00936 108. Utuado 00641 109. Vega Alta 00692 110. Vega Baja (box 1-9049) 00694 111. Vieques 00765 112. Villalba 00766 113. Yabucoa 00767 114. Yauco 00698 Virgin Islands - U.S. (VI - Entity Section) (VQ - Other than Entity Section) No. City ZIP 1. Charlotte Amalie 00802 2. Christiansted 00820 3. Cruz Bay 00830 4. Downtown 00840 5. Frederiksted 00840 6. Kingshill 00850 7. Saint Croix 00820 8. Saint John 00830 9. Saint Thomas 00805 10. Sunny Isle 00850 11. Veterans Annex 00820