IRM 3.12.15 — Return of Partnership Income

# Part 3. Submission Processing

Chapter 12. Error Resolution Section 15. Return of Partnership Income 3.12.15 Return of Partnership Income Manual Transmittal October 22, 2025 Purpose (1) This transmits revised IRM 3.12.15, Error Resolution - Return of Partnership Income. Material Changes (1) IRM 3.12.15.1.7(1) - Updated the Related Resources links. (IPU 25U0065 issued 01-17-2025) (2) IRM 3.12.15.2.4.1(2) - Updated the Taxpayer Advocate Service (TAS) Service Level Agreements link. (IPU 25U0065 issued 01-17-2025) (3) IRM 3.12.15.2.12.1(1) - Updated the description for Action Codes 343, 420, 450, and 460. (IPU 25U0065 issued 01-17-2025) (4) IRM 3.12.15.2.15.1.2(4) - Added bullet point for Certain dealers in securities. (5) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (7) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (8) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (9) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (10) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (11) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (12) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (13) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (14) IRM 3.12.15.4.2(2) - Added a note to 01TT to explain that the technical termination is not applicable after 2018. Added 01NPV. (15) IRM 3.12.15.4.7 - Added clarification that Box C is NACIS Code. (16) IRM 3.12.15.4.11(4)(e) - Added new instruction to verify the number of partners due to programming change. (IPU 25U3295 issued 05-16-2025) (17) IRM 3.12.15.4.11(4)(e) - Changed wording to "Add" versus "Enter" for cleared understanding of how to clear the error. (IPU 25U3386 issued 06-09-2025) (18) IRM 3.12.15.4.11(4)(e) - Added new instruction to include IRC 501(d) in the table. (IPU 25U3295 issued 05-16-2025) (19) IRM 3.12.15.4.22 - Changed "Form 1065" to "Taxpayers" . (20) IRM 3.12.15.4.30(4) - Added RPC "P" and RPC "Q" to the table for NUM-PARTNERS field due to programming change. (IPU 25U3295 issued 05-16-2025) (21) IRM 3.12.15.5.2(2) - Added 02KA2 and 02KA3 to Error Record Layout. (22) IRM 3.12.15.9.2(2) - Added that the checkbox deals with a §754 election. (23) IRM 3.12.15.10.2(2) - Added 07EPV for to Error Record Layout. (24) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (25) IRM 3.12.15.11 - Removed Form 4797 from title. (26) IRM 3.12.15.11.2 - Removed Form 4797 and updated table. (27) IRM 3.12.15.11.5 - Saved for Future use. Form 4797 now is Section 12. (28) IRM 3.12.15.11.15 - Updated title. (29) IRM 3.12.15.11.16 - Updated title. (30) IRM 3.12.15.12 - Updated IRM Section 20 to new IRM Section 12; Form 4797. (31) IRM 3.12.15.12 - Added General Information Subsection for Section 12. (32) IRM 3.12.15.12.7 - Removed Field 101B and Field 101C - Form 4797 and moved to Section 12. Renumbered remaining subsections. (33) IRM 3.12.15.12.7 - Added fields 101B and 101C requirements to Section 12, from Section 10. (34) IRM 3.12.15.14.2 - Removed Section 22 information. (35) IRM 3.12.15.17 - Added a new subsections for Section 27, Form 8283 with instructions for Error Resolution and Field Designators. (36) IRM 3.12.15.21 - Added Section 60 and subsections for the Direct Deposit requirement. (37) IRM 3.12.15.22.9 - Added 01NPV, Section 10, Section 12, Section 27 and Section 60 to Error Code 010. (38) IRM 3.12.15.22.10 - Added 01NPV, Section 10, Section 12, Section 27 and Section 60 to Error Code 012. (39) IRM 3.12.15.22.14(4) - Added that the IRC 806 was repealed by the 2017 TCJA. (40) IRM 3.12.15.22.14.1(2) - Updated "No Reply" procedures for Error Code 026. (IPU 25U0406 issued 03-27-2025) (41) IRM 3.12.15.22.14.1(2) - Updated tax periods for current year processing. (42) IRM 3.12.15.22.20 - Added 01NPV to Error Code 725. (43) IRM 3.12.15.22.22 - Added 01NPV to Error Code 727. (44) IRM 3.12.15.22.23(3)(a) - Added new instruction to include IRC 501(d) in the table. (IPU 25U3386 issued 06-09-2025) (45) IRM 3.12.15.22.23 - Added 01NPV to Error Code 728. (46) IRM 3.12.15.22.24(3)(e) - Removed the Caution for sending Letter 3024C because programming is implemented. (IPU 25U0065 issued 01-17-2025) (47) IRM 3.12.15.22.24(3)(f) - Removed the Caution for sending Letter 3024C because programming is implemented. (IPU 25U0065 issued 01-17-2025) (48) IRM 3.12.15.22.24(4) - Removed the Caution for sending Letter 3024C because programming is implemented. (IPU 25U0065 issued 01-17-2025) (49) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (50) IRM 3.12.15.22.25(3)(c) - Removed the Caution for sending Letter 3024C because programming is implemented. (IPU 25U0065 issued 01-17-2025) (51) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (52) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (53) IRM 3.12.15.22.26(4)(e) - Removed the Caution for sending Letter 3024C because programming is implemented. (IPU 25U0065 issued 01-17-2025) (54) IRM 3.12.15.22.26(5) - Removed the Caution for sending Letter 3024C because programming is implemented. (IPU 25U0065 issued 01-17-2025) (55) IRM 3.12.15.22.26 - Corrected 07EVP to 07EPV. (56) IRM 3.12.15.22.28 - Added instruction for Field 0316. (57) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (58) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (59) IRM 3.12.15.22.31(3)(e) - Removed the Caution for sending Letter 3024C because programming is implemented. (IPU 25U0065 issued 01-17-2025) (60) IRM 3.12.15.22.31(3)(f) - Removed the Caution for sending Letter 3024C because programming is implemented. (IPU 25U0065 issued 01-17-2025) (61) IRM 3.12.15.22.31(4) - Removed the Caution for sending Letter 3024C because programming is implemented. (IPU 25U0065 issued 01-17-2025) (62) IRM 3.12.15-12 - Removed exhibit for the Form 5884-B. (63) Exhibit 3.12.15-1 - Added descriptor lines 10b - 10d and 23 - 32d. Corrected line names. (64) Exhibit 3.12.15-13 - Added page 2 descriptors for the Form 8283. (65) Exhibit 3.12.15-14 - Added new exhibit for Form 8283. (66) Exhibit 3.12.15-17 - Added new graphics for pages 4 and 5 of Form 4255. Moved ERS information from page 2 to page 3. (67) Exhibit 3.12.15-18 - Updated descriptor lines to current form revision. Added new lines. (68) Exhibit 3.12.15-23 - Updated "No Reply" procedures for Error Code 026. (IPU 25U0406 issued 03-27-2025) (69) Revised the Internal Revenue Manual (IRM), where necessary, for the following types of plain language changes and editorial changes. Used simpler words Removed unnecessary words Changed consistency sections per BMF Consistency template Corrected spelling and grammatical errors Corrected references, citations, and links Updates to line numbers Updated graphics and alternative text Updated dates and tax years Effect on Other Documents IRM 3.12.15, Error Resolution - Return of Partnership Income, dated November 21, 2024, (effective January 1, 2025) is superseded. This IRM incorporates the following IRM Procedural Updates (IPUs): 25U0065 issued January 17, 2025, 25U0406 issued March 27, 2025, 25U3295 issued May 16,2025, 25U3386 issued June 9, 2025, IPU 25U3469 issued July 8, 2025, IPU 25U3551 issued August, 8, 2025. Audience Taxpayer Services (TS), Campus Input Correction Operation Effective Date (01-01-2026) Scott Wallace Director, Submission Processing Customer Account Services Taxpayer Services

# Program Scope and Objectives

3.12.15.1 (01-24-2024) Program Scope and Objectives This IRM section gives instructions for Taxpayer Services, Error Resolution Tax Examiners to correct errors for Form 1065, U.S. Return of Partnership Income. Purpose: The Error Resolution System (ERS) is a means to resolve errors made by taxpayers and correct errors made during campus processing. Audience: Tax Examiners in the Input Correction Operation and Error Resolution Section, including: Tax Examining Technicians Lead Tax Examining Technicians Supervisory Tax Examining Assistants Policy Owner: Director, Submission Processing. Program Owner: Return Processing Branch, Business Master File (BMF) Section. Primary Stakeholders: Other areas that may be affected by these procedures include: Accounts Management (AM) Chief Counsel Compliance Information Technology (IT) Programmers Large Business and International (LB&I) Small Business Self-Employed (SBSE) Statistics of Income (SOI) Submission Processing (SP) Taxpayer Advocate Service (TAS) Tax Exempt and Government Entities (TEGE) Program Goals: Ensure all necessary action is taken on the return and attachments to ensure correct posting of the return data.

# Background

3.12.15.1.1 (01-01-2019) Background The purpose of Error Resolution is to resolve validity errors, field errors, consistency errors, and math errors in returns and other documents for posting to the Master File. Records fall out in Error Resolution System (ERS) due to the Generalized Mainline Framework (GMF). The entries from transcription are transferred to ERS fields. The GMF programming causes a record to fall out to ERS if it fails to meet certain criteria, including: Invalid characters in a field (e.g., numeric instead of alpha). Invalid length of field (e.g., EIN with 8 digits instead of 9). Invalid codes in field (valid Action Codes, Audit Codes, etc. are programmed in GMF). Consistency errors - Any valid field used in any computation where the result is inconsistent with (or contradictory to) any other valid field. Math errors - computer does math computation and it differs from the taxpayer's amount. Invalid Tax Periods and eligibility for certain credits. Employees use ERS to correct these conditions and when necessary, use Integrated Data Retrieval System (IDRS) to research.

# Authority

3.12.15.1.2 (01-01-2022) Authority Authority for these procedures is found in the following sections of the Internal Revenue Code and their corresponding Treasury regulations: IRC 6031(a) IRC 6213(b) All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.

# Responsibilities

3.12.15.1.3 (01-01-2018) Responsibilities The Campus Director is responsible for monitoring operational performance for their campus. The Operations Manager is responsible for monitoring operational performance for their operation. The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties. The Team Employees are responsible to follow the instructions contained in this IRM and maintain updated IRM procedures.

# Program Management and Review

3.12.15.1.4 (01-01-2018) Program Management and Review Program Reports: System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are found in IRM 3.12.38, Error Resolution, BMF General Instructions. Program Effectiveness is measured using the following: Embedded Quality Submission Processing (EQSP) Balanced Measures Managerial reviews

# Program Controls

3.12.15.1.5 (01-01-2018) Program Controls Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

# Terms/Definitions/Acronyms

3.12.15.1.6 (01-01-2018) Terms/Definitions/Acronyms For Terms, Definitions and Acronyms See Exhibit 3.12.15-27.

# Related Resources

3.12.15.1.7 (01-17-2025) Related Resources The following table lists related sources: Resource Link/Title Instructor's Corner for Submission Processing Instructor's Corner for Submission Processing Servicewide Electronic Research Program (SERP) Servicewide Electronic Research Program (SERP) Integrated Data Retrieval System (IDRS) Integrated Automation Technologies (IAT) Integrated Automation Technologies (IAT) IRM 3.11.15 Returns and Documents Analysis - Return of Partnership Income IRM 3.24.15 ISRP System - Partnership Return of Income IRM 3.12.38 BMF General Instructions

# ♦General Information♦

3.12.15.2 (01-01-2022) ♦General Information♦ This IRM cannot address every possibility that occurs while correcting returns or documents. Take taxpayer intent into consideration. Refer issues not addressed in this IRM to the Subject Matter Expert (SME), lead or manager to determine the corrective action.

# ♦Business Master File (BMF) Consistency♦

3.12.15.2.1 (01-24-2024) ♦Business Master File (BMF) Consistency♦ The purpose of this initiative is to achieve consistency in the Business Master File (BMF) Error Resolution System (ERS) processing IRMs. Ogden, Kansas City, and Return Processing Branch, BMF Code and Edit and Error Resolution System (ERS) identified and developed topics for BMF Consistency. A ♦ (diamond) before and after the subsection title shows BMF Consistency subsections. Text in normal print is the common process for BMF returns. The text in BOLD print is form specific and applies to this IRM only.

# ♦IRM Deviation Procedures♦

3.12.15.2.2 (04-10-2024) ♦IRM Deviation Procedures♦ Submit IRM deviations in writing following instructions from IRM 1.11.2.2.3, When Procedures Deviate from the IRM, and elevate through proper channels for executive approval.

# ♦Refund Returns 45 Day Jeopardy and High Dollar Refunds♦

3.12.15.2.3 (01-01-2026) ♦Refund Returns 45 Day Jeopardy and High Dollar Refunds♦ Document Perfection and ERS are responsible for identifying refunds and for initiating requests for manual refunds. Expeditious processing of refund returns is critical if the 45-day period is about to expire. If Then The processing date is more than 20 days after the Received date or, the Return Due Date (whichever is later) and the 45-day interest free period and the refund amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: Refund in this instruction means only the amount requested to be refunded to the taxpayer, not the overpayments transferred to other periods. SSPND with Action Code "341" . Attach Form 4227, Intra-SC Reject or Routing Slip, and route to ERS/Rejects for manual refund. The refund is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ SSPND with Action Code "341" for numbered and unnumbered returns. Attach Form 4227, Intra-SC Reject or Routing Slip, and route to Rejects for manual refund. Taxpayer Advocate Service (TAS) Manual Refunds - any return hand walked by TS Submission Processing (SP) liaison for Taxpayer Advocate Service may be processed by a Lead Tax Examiner or designated tax examiner using the following procedures in the order listed: Computer Condition Code (CCC) "O" must be edited on the return and entered in Field 01CCC. Delete CCC "Y" from Field 01CCC. Continue processing the return according to Error Code procedures. Correspondence: If required for missing or incomplete information, follow the procedures below: Complete the correct correspondence action sheet and request all missing or incomplete information. Inform the TS SP liaison of all information that is being requested. Suspend (SSPND) with the correct suspense code and give the return back to the TS SP liaison. Note: The TS SP liaison will contact the Taxpayer Advocate to obtain the required information need to complete processing. More suspense action needed: If the return requires other suspense action, then follow procedures below: Initiate suspense (SSPND) with Action Code according to IRM procedures. Inform the TS SP liaison to reason for the action taken, Give the return back to the liaison. Note: The TS liaison will contact Taxpayer Advocate, who in turn will that the necessary actions to complete the processing of the return. Assigning Taxpayer Notice Codes (TPNCs/Math Error). When a math error is identified, do the following: Assign the TPNC according to IRM procedures. After all TPNCs have been assigned. inform the TS SP liaison of the TPNCs issued. Suspend (SSPND) with the correct Action Code (suspense must be done at the generated point of error and give the return to the liaison). When Balance Due/Overpayment Math Error Code (EC) generates do the following: Make screen print of the Error Code Display, highlight the Computer-Generated Refund Amount, and attach the print to the front of the return with the entity portion of the return visible. Enter the amount the taxpayer claimed as the amount they requested to be refunded back into Field 07B/R. If Balance Due/Overpayment Math Error Code regenerates because the taxpayer made a math error when computing their refund, then make a screen print of the Error Code Screen Display and highlight the computer generated amount. Attach the print to the front of the return keeping the entity area visible and assign the correct TPNC. Once the return completes processing, give the return Form 12412, Operations Assistance Request (OAR), and the ERS screen print to the TS SP liaison. Rejects Suspense Procedures: Follow specific instructions given by TS SP liaison. Correspond and assign correct TPNCs as directed. Refer to paragraphs (6) and (7) above.

# ♦Taxpayer Advocate Service (TAS)♦

3.12.15.2.4 (01-01-2025) ♦Taxpayer Advocate Service (TAS)♦ The Taxpayer Advocate Service is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate, that helps taxpayers and protects taxpayer rights. TAS offers free help to taxpayers when a tax problem is causing a financial difficulty, when they've tried and been unable to resolve their issue with the IRS, or when they believe an IRS system, process, or procedure just isn't working as it should. TAS strives to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico. 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, Taxpayer Advocate Service, Taxpayer Advocate Case Procedures, Advocating With Operations Assistance Requests (OARs). 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. The 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.

# ♦TAS Service Level Agreements (SLAs)♦

3.12.15.2.4.1 (01-17-2025) ♦TAS Service Level Agreements (SLAs)♦ The National Taxpayer Advocate reached agreements with the Commissioners of the Taxpayer Services (TS) Division, Small Business and Self-Employed (SBSE) Division, Tax Exempt Government Entities (TEGE), Criminal Investigation (CI), Appeals and Large Business & 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). The SLAs are found at TAS Service Level Agreements.

# ♦IRS Employee Contacts♦

3.12.15.2.5 (01-01-2024) ♦IRS Employee Contacts♦ The Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA 98), Section 3705(a), gives identification requirements for all IRS employees working tax related matters. All IRS employees who communicate by telephone, face-to-face, or any other method of correspondence with taxpayers or their personal representatives on tax-related matters must give (at a minimum) the following information: Telephone Contact - Their title (e.g., Mr., Mrs., Ms., Miss), last name and badge identification (ID Card) number. Toll-free employees may also give their location for identification purposes. Treat faxes to taxpayers on tax-related matters as correspondence and include the required information. Face-to-Face Contact - Their title (e.g., Mr., Mrs., Ms., Miss), give as appropriate during the conversation, their last name and badge identification (ID Card) number. Correspondence (sent to the taxpayer and authorized representatives) - A telephone number that taxpayers can call for answers to questions. In addition, manually generated correspondence must have the employee's title (e.g., Mr., Mrs., Ms., Miss), last name, Integrated Data Retrieval System (IDRS) number, and letter system number, which are systemically generated by IDRS. Treat faxes to taxpayers on tax-related matters as correspondence and include the required information. Correspondex letters - Specific employee name and telephone number if the employee initiating the correspondence is in the best position to respond to any questions the taxpayer may have or if the taxpayer is being asked to give more case-related information. If the taxpayer does not need to contact a specific employee, the correspondence needs only an IRS telephone number and standard signature. When a taxpayer requests to speak with a specific employee who previously worked their inquiry or request, or complains about the level of service previously given, make every attempt to resolve the taxpayer's inquiry. If unable to resolve the issue, refer the inquiry using established procedures to the manager. Secretaries, receptionists, or other people who answer the telephone in functional offices need to identify themselves. They will provide their badge identification (ID Card) number only if they are answering telephones which are routinely used to give tax or account information. It is not necessary to repeat the badge identification (ID Card) number on a subsequent contact, when the nature of an employee's work involves multiple contacts with the same taxpayer and the employee has given the taxpayer (either by telephone or in-person) their badge identification (ID Card) number on the first contact.

# ♦Frivolous Arguments♦

3.12.15.2.6 (01-01-2023) ♦Frivolous Arguments♦ Businesses use frivolous arguments for expressing dissatisfaction with the substance, form or administration of the tax laws by trying to illegally avoid or reduce tax liabilities. See IRM 25.25.10, Frivolous Return Program, and Exhibit 3.12.15-24, Potential Frivolous Arguments for Examination Review, for a list of recognized frivolous arguments made by businesses. Review the return to decide whether it appears to be a frivolous return. Frivolous Return Criteria If Then The return meets any of the conditions shown as a frivolous return, See Exhibit 3.12.15-24, Potential Frivolous Arguments for Examination Review Exception: If the return shows Action Code "331" and has a Form 4227, Intra-SC Reject or Routing Slip, 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 Program (FRP) for review. Examination has selected the return as frivolous, shown by Action Code "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 3.12.15. However, do not circle or void the Action Code showing a frivolous return. Do not consider the following returns as frivolous, unless there is other evidence of a frivolous argument: Returns that have only zeros, blanks, or no entries. Returns showing "None" , "Not Liable" , etc.

# Error Correction Process

3.12.15.2.7 (01-01-2023) Error Correction Process All Form 1065 Error Screen displays will appear as follows: Tax Class - 2 Document Code 65 - Form 1065 Document Code 67 - Form 1065 (Publicly Traded Partnerships or "PTP" )

# Inventory Reports

3.12.15.2.8 (01-01-2020) Inventory Reports Records will be placed into the Error Inventory or the Workable Suspense Inventory for correction. Once the Error Resolution Tax Examiner accesses the record and it is displayed on the screen, it must be: Corrected in full by correcting errors in editing or transcription and/or correcting math errors. Placed in suspense for more information. Rejected from pipeline processing. Each day the Error Inventory Report will be furnished showing: Blocks, by the block control number, and block Document Locator Number (DLN) in DLN order. Each batch will be on a separate page. Blocks received from Block Out of Balance (BOB) Correction will be listed separately. A copy of the report must be on the carts of documents and used as a charge-out to determine when a cart is completed. The first line of the Error Inventory Report will show the number of working days the records on that page have been in the Error Inventory. This will enable work left from a previous day to have priority.

# Workable Suspense Inventory Report

3.12.15.2.9 (01-01-2020) Workable Suspense Inventory Report Each day the Workable Suspense Inventory Report will be furnished showing the records by Program in DLN order for various status situations. Separate pages for each program, with totals, will be given. The first line of the report will show the number of working days that the records have been in the Workable Suspense Inventory. This will allow priority to be given to the older work.

# Error Displays and Corrections

3.12.15.2.10 (01-01-2023) Error Displays and Corrections All Form 1065 Error Screen Displays will display as follows: Each field is identified by an Alpha/Numeric field Designator (AFD) displayed before the field. Fields are displayed with no breaker. Negative values are shown by a minus ("-" ) sign following the amount. Decimal points are displayed beginning in the left position. Leading zeroes in amount fields are suppressed and the significant digits are displayed beginning in the left position. If more than one amount field of a record is to be shown, the unit positions are aligned beneath one another. Sufficient leading blanks are displayed preceding the shorter amounts so the unit position of these amounts is directly in line with the unit position of the longest amount. The cents digits are not displayed for "Dollars Only" fields. So that the unit position will remain in line with the other fields of the section, two asterisks ("**" ) are displayed in the cents position of the dollars only field. Corrections are entered starting with the left-most position of the field. Blank-out unused positions. If fewer than the maximum number of positions is required, the program will automatically move to the right of the digits. It is not necessary to enter the decimal point. If the decimal point is entered, it will be ignored. A minus sign ("-" ) must be entered as the last numeric if the amount is negative. Be careful not to enter more than the number of positions allowed for a particular field. If more data is entered, the overflow characters will display on the screen but are dropped when the field is added to the record. This is especially important for the Taxpayer Identification Number (TIN), name and address. Corrections can be made to a displayed field by overlaying only the digits in error and not re-entering the entire field. It is not necessary to eliminate the decimal point when correcting in this manner. If it is necessary to add a missing section: Transmit with Command Code (CC) GTSEC, followed by the desired section Number. When the empty section format is displayed, enter the missing data in the proper fields and transmit with CC CRECT. If it is necessary to see a field or section of the record other than that shown in the display: Enter CC GTSEC, followed by the desired section Number. If a correction is not made to the section, drop to the bottom of the screen, and transmit. Any error display not showing all fields necessary for resolution must be reported to Headquarters. Reminder: When transmitting corrections to a screen display, move the cursor below the last field that has data before transmitting. If it is necessary to delete a section of the record, enter CC DLSEC, followed by the desired section Number. If it is determined during the course of correcting a Priority II, III or IV Error, that more information or research is necessary to resolve the error (or if the error is rejected), enter the appropriate Action Code with either CC SSPND or RJECT.

# Command Codes

3.12.15.2.11 (01-01-2020) Command Codes The Command Codes (CCs) needed for correcting the Error Inventory and the Workable Suspense Inventory are briefly described below. Any CC in the Employees Security Profile will be available: Command Code Description ACTVT Used to transfer unworkable suspense records to workable suspense inventory. CRECT Used to enter a correction. Valid only after an error has been displayed in response to the GTREC command. DLSEC Used to delete a section within the record in progress. ENMOD Used to research a name control. ERINV Used to research a DLN or TIN on the ERS Control File. ERVOL Used with a Status Code to display the number of ERS records in the current Workable Inventory. Used to obtain the actual count of records to be worked. Printed reports for ERS are updated nightly. FRM49 Used to input a fact of filing when an unnumbered return is withdrawn from normal processing, i.e., correspondence. GTREC Used to access the first error record in an ERS error block. Used to access a specific record in the Workable Suspense Inventory. GTRECQ Used to access a worked record that has been held for Quality Review. GTRECW Used to recover an ERS data record that has already been worked. Can be used at any time on the same processing day. Note: Errors discovered on subsequent days must be corrected by using Notice Review and Adjustment procedures. GTSEC Used to obtain the display of any data section within the record in progress. Response is the display of all correctable fields of the requested section, including blank fields. Computer generated fields and error indicators will not be shown. If no data is present in the specified section, the empty format of the requested section is displayed. INOLE Used to access the National Account Profile (NAP) which has selected entity information for all Master File accounts. MFTRA Used to request a hard copy transcript for a specific TIN. NAMEE Used to research a missing or incomplete Employer Identification Number (EIN)/TIN. Name and address data is input to search the Key Index File. NWDLN Used to assign a renumbered DLN on an ERS record. RJECT Used to delete a record from ERS. SINOF Used to Sign Off the computer. SINOF is used by all terminal users, including ERS, Generalized Unpostable Framework (GUF) and IDRS. SINOF is displayed, but must be keyed onto the screen when signing off. Response is "Request Completed" SINON Used to Sign On to the computer. SINON is displayed but must be keyed onto the screen when signing on. Password is entered but does not appear on the screen. SSPND Used with an ERS Action Code to place a record into Suspense status. SSPND is valid for Error Correction and Suspense Correction. TRDBV Tax Return Data Base Used to access 100 percent of return data as well as all subsequent corrections entered via ERS and GUF. Used to verify specific line items (including any correction activity), resolve taxpayer inquiries, identify refund issues, and verify filing and return status.

# Action Codes

3.12.15.2.12 (01-01-2024) Action Codes Action Codes (AC) are input when information is missing, or the return must be suspended from processing. For a listing of valid ERS Action Codes, See IRM 3.12.15.2.12.1, Action Code Chart, below. Document Perfection Tax Examiners will assign a three digit code to a numbered return when they determine that the document is unprocessable in its present form either because more information is necessary or some manual intervention is required. This code will be entered in the bottom left margin of the return. A Correspondence Action Sheet is used for initiating correspondence. This form is attached by Document Perfection. When routing within the campus (in-house research), an explanation concerning the missing information will need to be attached to the return. The Action Code assigned by Document Perfection will be transcribed into the record of the Form 1065. The presence of a valid Action Code other than 001 will place the record in the Suspense Inventory, either Workable or Unworkable. If the Action Code assigned by Document Perfection is invalid or incomplete, the record will be assigned to the Error Inventory for correction or deletion of the code. Only one Action Code may be assigned at one time to a record. The priority of the Action Codes will be 320, 4XX, 6XX, 3XX, 2XX. An ERS Tax Examiner may: Enter an Action Code on a record. Delete or correct an invalid code. Overlay the present Action Code with another to either resuspend or reject from ERS. This is done by entering a valid Action Code with CC SSPND, RJECT or NWDLN. See IRM 3.12.38, Error Resolution, BMF General Instructions, for more information. Enter a valid Action Code with CC SSPND to clear the record from the screen and place the record in either Workable Suspense or Unworkable Suspense. Enter a valid Action Code with CC RJECT to reject the record from ERS. Generally, the Service Center Control File (SCCF), will be automatically updated for the rejected records.

# Action Code Chart

3.12.15.2.12.1 (01-17-2025) Action Code Chart The Action Code (AC) shows that specific information is missing or that the return is to be rejected from processing. The code will show if taxpayer correspondence is needed or if specific in-house research or other action is required. This chart describes each AC, their functional use (CE = Code and Edit, EC = Error Correction, S = Suspense Correction and GEN = computer generated) and the suspense period. Action Code Description Workday Suspense Period Function Used In 001 Input Document 0 GEN 210 EPMF Correspondence 60 EC, S 211 First Taxpayer Correspondence 40 CE, EC, S 212 Second Taxpayer Correspondence 25 CE, EC, S 213 Correspondence to Other Than Taxpayer 40 CE, EC, S 215 International Correspondence 45 CE, EC, S 225 Taxpayer Correspondence (Signature Only) 40 CE, EC, S 226 International Correspondence (Signature Only) 40 CE, EC, S 300 Examination (Fuel Tax Credit) 10 CE, EC, S 310 Statute Control 10 CE, EC, S 320 Entity Control 10 CE, EC, S 331 Frivolous Review 3 CE, EC 332 Questionable Refund Detection Team (QRDT) Review 3 CE, EC 333 Prompt Audit 10 CE, EC, S 334 Joint Committee 10 CE, EC, S 335 Frivolous Case 10 CE, EC, S 336 QRDT Case 10 CE, EC, S 337 Other CID (Criminal Investigation Division) 10 CE, EC, S 341 Manual Refund 10 CE, EC, S 342 Credit Verification 10 CE, EC, S 343 Other Accounting Note: Action Code "343" is used to identify "Black Liquor" claims on Form 6478, Biofuel Producer Credit, for tax periods 200901 through 201011. 10 CE, EC, S 344 Manual Refund - ERS 0 EC 351 TIN Research 0 EC, S 352 Name Research 3 CE, EC, S 353 Address Research 3 CE, EC, S 354 Filing Requirements Research 3 CE, EC, S 355 Other MFTRA Research 5 CE, EC, S 360 Other In-House Research 10 CE, EC, S 370 Examination 10 CE, EC, S 410 Assistance Needed 0 EC 420 Management Suspense - A 5 CE, EC, S 430 Management Suspense - B 10 CE, EC, S 440 Management Suspense - C 15 CE, EC, S 450 Management Suspense - D Note: Action Code "450" is used to send the return to ERS Rejects Area and/or LB&I review for processing of an Elective Payment Election (EPE) and Credit Transfers under the Inflation Reduction Act (IRA) of 2022. 20 CE, EC, S 460 Management Suspense - E Note: Action Code "460" is used to send the return to ERS Rejects Area for processing of "Section 965" returns for tax periods 201712 through 202012. 25 CE, EC, S 470 Complex Error Codes 0 EC 480 Early Filed Suspense 150 CE, EC, S 490 System Problem 5 CE, EC, S 510 Missing Document 0 CE 511 Missing Document - 1st Suspense 25 EC, S 512 Missing Document - 2nd Suspense 20 S 513 Missing Document - 3rd Suspense 20 S 515 Missing Document - Short Term 5 EC, S 550 Magnetic Tape Return - Check for Attachments 0 CE 551 Magnetic Tape - Inconsistent Data 0 CE 610 Renumber - Non-Remit 0 CE, EC 611 Renumber - Remit 0 CE, EC 620 NMF/Non-ADP 0 CE, EC, S 630 Reinput 0 EC 640 Void 0 CE, EC, S 650 International 0 CE, EC, S 660 Data Control Delete 0 S 670 Rejected Missing Document 0 S 700 Duplicate Block DLN 0 GEN 711 Duplicate Document DLN from C & E 0 GEN 712 Duplicate Document DLN from Error Correction 0 GEN 713 Duplicate Document DLN from Unpostables 0 GEN 714 Duplicate Document DLN from Unworkable Suspense 0 GEN 715 Duplicate Document DLN from Workable Suspense 0 GEN 800 NAP Linkage Problem 2 EC, S 900 Unpostable Record 0 GEN For more information for Action Codes, See IRM 3.12.38.3.4, Error Resolution System (ERS) Action Codes, and the Exhibit 3.12.38-1, Action Codes.

# Correspondence

3.12.15.2.13 (01-06-2023) Correspondence DO NOT correspond with the partnership when there is an indication on the return that no transactions transpired during the tax year. Reminder: A partnership is not considered to engage in a trade or business and is therefore not required to file for any tax year in which it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes. Correspondence records with Action Code 21X will be automatically suspended for a predetermined number of days or until the taxpayer replies, whichever is earlier. Note: Do not correspond for information on any return "SECURED BY EXAMINATION OR COLLECTIONS" or reprocessable/reinput returns identified as "CII" returns. See IRM 3.12.15.2.13.1, Correspondence Imaging Inventory (CII) Returns for correction procedures for "CII" returns. As an ERS tax examiner issuing correspondence you may either: Use the IDRS Correspondence feature CC LETER, or Initiate correspondence by using a Correspondence Action Sheet. An IDRS operator or typist will use the form in issuing the actual correspondence. No reply to correspondence requires a Computer Condition Code (CCC) "3" in Field 01CCC. See specific IRM procedures and No Reply Procedures in Exhibit 3.12.15-25. Most correspondence is either computer generated notice, computer generated letter or preprinted letter. All correspondence now reflects a response period within 30 days and the consequence for not replying. If special notes or letters are developed, conform to the language and response periods that are used in (4) above. Use the following guidelines: All correspondence to the partnership requesting information must show that a response is required. Specify the length of time the partnership has to respond (generally 30 days) and include a statement on the action IRS will take if the response is not received timely. Be sure to include the following statement: "WHEN YOU REPLY, PLEASE INCLUDE YOUR TELEPHONE NUMBER AND THE MOST CONVENIENT TIME FOR US TO CALL SO WE MAY CONTACT YOU IF WE NEED MORE INFORMATION" . Provide for a purge date at least 10 days after the date given in the letter. Whenever possible, form letter must be used to correspond with the partnership. If a C-NOTE or QUICKNOTE is used, be sure that it clearly communicates the message in simple language and has the required information. When partnerships make errors that cause delays, advise the partnership that they made the error and explain what the error was that caused the delay. Specific turnaround times for working correspondence as outlined in IRM 3.30.123.5, Taxpayer Correspondence, Central Authorization File (CAF), Statutes, Taxpayer Advocate, RAIVS Photocopies, and Files, must be followed and monitoring reports must be instituted to ensure that these guidelines are met.

# ♦Correspondence Imaging Inventory (CII) Returns♦

3.12.15.2.13.1 (01-01-2024) ♦Correspondence Imaging Inventory (CII) Returns♦ Correspondence Imaging Inventory (CII) is an inventory system for scanning all Accounts Management (AM) receipts into digital images and working the cases from those images. Note: Correspondence Imaging System (CIS) changed to Correspondence Imaging Inventory (CII) "CII" returns are shown with "CII Image - Do not correspond for Signature" stamped below the signature line or "CII" annotated on the front of the return. Follow the correspondence instructions below for "CII" returns: CII Return Correspondence Criteria If And Then The "CII" return has a Form 13596, Reprocessing Returns, attached, The return is incomplete (e.g., missing signature, schedules, or forms), Do not correspond. Remove the return from the batch and SSPND with Action Code 640 to have the DLN voided. Attach Form 4227, Intra-SC Reject or Routing Slip, (or other proper routing slip) to the return and route to AM to secure missing information. If the return comes back from AM with incomplete information, send the return to AM again to secure all the missing information. Indicate "More information needed to process incomplete CII return," or similar language on Form 4227 (or other proper routing slip). The "CII" return has a Form 13596, Reprocessing Returns, attached and the return is incomplete (e.g., missing signature, schedules, or forms), The return shows correspondence was sent (e.g., CCC "3" is edited on the return), Do not route the return to AM. Continue processing the return. The "CII" return does not have a Form 13596, Reprocessing Returns, attached, The return is incomplete (e.g., missing signature, schedules, or forms), Research for prior posting (TC 150 posted) If TC 150 is present and the information is the same, cancel the DLN and treat as classified waste. Note: Classified waste is documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purpose. Refer to IRM 21.5.1, General Adjustment for guidance on handling classified waste to prevent inadvertent/unlawful destructions of records. If TC 150 is not present, follow normal correspondence procedures.

# ♦Use of Fax for Taxpayer Submissions♦

3.12.15.2.13.2 (01-01-2023) ♦Use of Fax for Taxpayer Submissions♦ Taxpayers may send tax return information via fax as part of return perfection even when submitting a signature. In circumstances where contact with the taxpayer was made and documented, fax signatures are acceptable. Contact with the taxpayer may be by telephone or correspondence. Follow local procedures to decide which method of contact to use. Indicate the fax paragraph on the approved Correspondence Action Sheet to inform the taxpayer of the fax options. Use the following resources to make sure you are speaking with the taxpayer or authorized representative before disclosing any tax information: IRM 21.1.3.2.3, Required Taxpayer Authentication IRM 21.1.3.2.4, Additional Taxpayer Authentication Before leaving any messages on a taxpayer's answering machine, review: IRM 10.5.1.6.7.2, Answering Machine or Voicemail IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance

# ♦Customer Account Data Engine (CADE) 2♦

3.12.15.2.13.3 (01-01-2022) ♦Customer Account Data Engine (CADE) 2♦ The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal of implementing a single, modernized programming solution that gives daily processing of taxpayer accounts. The CADE 2 solution is comprised of several components, to modernize the IRS to a daily processing environment with several Transition States. The Business Master File (BMF) 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 transaction posting time frames are: Transactions will be viewable using Corporate Files Online (CFOL) Command codes on Saturday following the weekly Master Files processing run on Thursday. Transactions will be viewable as posted transactions using Integrated Data Retrieval System (IDRS) Command codes on Monday, following the weekly Master File processing run on Thursday. Note: Implementation of CADE 2 accelerated weekly IDRS analysis. Previously, transactions such as this would have been pending on IDRS and not shown in the CFOL command code displays. Transaction posting dates show a format of YYYYCCDD. YYYY is the year. CC is the posting cycle. Individual Master File (IMF) transactions, values for DD are: 01 = Friday 02 = Monday 03 = Tuesday 04 = Wednesday 05 = Thursday Note: BMF cycle posting dates on BMFOL will continue to show YYYYCC. YYYY is the year. CC is the posting cycle. BMF posting cycles in TXMOD will show a format of YYYYCCDD. The DD value is 08 .

# Perfection of Attachments

3.12.15.2.14 (01-01-2023) Perfection of Attachments Review all attachments to determine proper disposition: If Then Unrelated, unanswered partnership correspondence is attached and no action taken, Detach and route to the appropriate area using Form 4227. Unanswered partnership correspondence relating to the Form 1065 is attached, Make a photocopy of the attachment, and Forward to the appropriate area using Form 4227. Any attachment or photocopy of an attachment that is routed elsewhere must have name, address, EIN and Received Date. If Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts, is attached, process as follows: If Then Form 1065 has a $ amount (interest due) written by the taxpayer in the bottom margin (i.e., from Form 8697) or, Form 8697 has a $ amount present on part I, line 10 or part II, line 11, Input "X" in Field 01CCC Detach/print Form 8697 Photocopy/print Form 1065, page 1 Route Form 8697 with Form 1065, page 1, to: Accounts Management NMF Unit (CAMC) Mail Stop 6111G Form 8697, part I, line 9 or part II, line 10 shows a "Refund" , Detach/print Form 8697 Edit Tax Period and EIN on Form 8697 Route to: Accounts Management NMF Unit (CAMC) Mail Stop 6111G None of the conditions above are present, No action is necessary.

# Special Conditions

3.12.15.2.15 (01-01-2020) Special Conditions The following instructions are given for these special condition returns: Short Length Records Non-ADP (Automatic Data Processing) Return IRC 6020(b) Returns Publicly Traded Partnerships (PTP) (Ogden Submission Processing Campus) Section 965 Returns

# Short Length Records

3.12.15.2.15.1 (01-01-2023) Short Length Records The following types of return are processed as Short Length Records: Common Trusts - See IRM 3.12.15.4.7(4) CCC "5" for definition. Nominee returns - See IRM 3.12.15.2.15.1.1. IRC 761(a) Elections - See IRM 3.12.15.2.15.1.2. Inactive returns (returns with no income or deductions on page 1 and no dollar entries on pages 4 and 5 of Form 1065, Form 1125-A, Line 18a, Form 8825 (Rental Real Estate Income and Expenses of a Partnership or an S Corporation) and Line 9 on Schedule F (Profit or Loss From Farming). Note: An inactive return with an Audit Code, correspondence received date or nonrecourse loan present is processed as a long record. Only the following fields may be present on short length records: Fields Title 01NC Name Control 01EIN Employer Identification Number 01TXP Tax Period 01RCD Received Date 01CCC Computer Condition Code 01NOP Number of Partners (except Amended Returns) Section 05 Address (only if address has changed) on Form 1065 Note: On short length records, do not correspond for missing information or attachments and do not apply missing schedule codes. Code and Edit (C&E) must edit "SR" in the top left margin above the form number for all Short Record returns except amended returns.

# Nominee Return

3.12.15.2.15.1.1 (01-01-2020) Nominee Return Partnerships that are formed solely for the purpose of acting as a "Nominee" or "Agent" are not required to file a partnership return. They are required to file Form 1099 showing the actual owner of the income. Although they are not required to do so, some of these partnerships may file Form 1065 solely for the purpose of telling IRS that they are not required to file. These returns will usually have only partnership entity information and a statement that the partnership is a nominee and is not required to file. Process nominee returns as "Final" , Short Record returns. CCC "F" is required.

# IRC 761(a) Return/Election

3.12.15.2.15.1.2 (01-01-2026) IRC 761(a) Return/Election The term "partnership" includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any business, financial operation or venture is carried on, and which is not a corporation, trust or estate. Under IRC 761(a), certain arrangements treated as partnerships (investing partnerships and operating agreements) may elect to be excluded from the partnership rules. Form 1065 need only be filed for the year of the election and a statement of the election must be attached to the return. If the return shows any tax data relating to an entity level computation of income, it cannot be treated as a Section 761(a) election. Returns can be identified as potential Section 761(a) elections if the return has all of the following: Name, address, and EIN but no tax data entries An attachment listing the names and addresses of all the members of the organization. A statement to elect not to be treated as a partnership. CCC "8" is present. Or, if the partnership has referenced one of the following on the return or attachments: Section 761(a) or Treas. Reg. 1.761-2 annotated. Rev. Proc. 2002-68 (for tax years beginning before 01/01/2004) Rev. Proc. 2003-84 (for tax years beginning after 01/01/2004) Publication 541 (Partnerships) or Publication 550 (Investment Income and expenses) Lottery Club Exclusion filed under Subchapter K The joint purchase, retention, sale or exchange of investment property The joint production, extraction or use of property Certain dealers in securities C & E is instructed to refer the return to Examination. Examination will determine if the election is accepted, rejected, or selected for Examination. After Examination has made their determination, process each return as directed. If Then The election is "Accepted" by Examination, Complete the processing of the return as a "Short Record" . Edit CCC "F" and CCC "8" . Edit the number of partners to "2" on the return and enter in Field 01NOP. Examination determines that the response is less than satisfactory, but does not request more information to be obtained from the partnership, Consider the election "Rejected" . Process as a Form 1065 long record. Examination determines the return is "Selected for Examination" , Document Perfection will complete the processing of the return by deleting any money amount in Sections 02, 03, 04 and 05 and editing Audit Code "1" . Examination determines correspondence is required, Issue Letter 1355C.

# Non-ADP Return

3.12.15.2.15.2 (01-01-2020) Non-ADP Return When a Form 1065 is for a Non-ADP period, reject the record from ERS, and process as Non-Master File. Use RJECT Command Code (CC) and reject the record with Action Code "620" . If CC RJECT is not in your profile, use CC SSPND and suspend the record with Action Code "620" . For NMF items with payment: Follow instructions in Error Resolution System (ERS), BMF General Instruction, IRM 3.12.38, Error Resolution System (ERS), BMF General Instructions. Use Action Code "343" and suspend to Accounting for research. Reject from ERS. Transfer to Non-Master File (NMF) or Unidentified, dependent upon instruction from Accounting. For International Returns - with and without remittance - follow instructions in IRM 3.12.38, Error Resolution System (ERS), BMF General Instructions.

# IRC 6020(b) Returns

3.12.15.2.15.3 (01-01-2021) IRC 6020(b) Returns When the partnership fails to file a return, IRC 6020(b) of the Internal Revenue Code is the authority for the IRS to prepare a return. CCC "4" is required. The return must be signed by a revenue officer or revenue agent. Note: Starting July 1, 2013, we will accept the revenue officer's (RO) electronic signature or typed signature as a valid signature on the return. If the return is not signed by a revenue officer or revenue agent, return the document to Collections using Form 4227.

# Publicly Traded Partnerships (PTP)

3.12.15.2.15.4 (01-01-2023) Publicly Traded Partnerships (PTP) All coding and correction of Form 1065 with Doc. Code 67 (Publicly Traded Partnerships) is worked in Ogden Submission Processing Center (OSPC). Publicly traded partnerships (Document (Doc.) Code 67) are corrected using the same correction procedures as Form 1065. See IRM 3.12.15.22.29 for correction procedures for Error Code 737 that, if generated, applies only to these PTP returns.

# Section 965 Returns

3.12.15.2.15.5 (01-01-2022) Section 965 Returns Identify a Section 965 return when any of the following are present and the partnerships Tax Period is 201712 through 202012: "Section 965" or "965 Tax" (or similar language) notated on the return, attachments, or statements, or IRC 965 Transition Tax Statement (or similar 965 statement) attached to the return, or A significant entry is present on Schedule K, lines 11 and/or line 13d, with the notation "Section 965" (or similar language). Code "G" in Box 11 on Schedule K-1, or Code "X" in Box 13 on Schedule K-1. Note: A significant entry is defined as any amount other than zero. Section 965 returns are held in management suspense with Action Code "460." If a Section 965 return has been identified by ERS and C&E has not edited Action Code "460" and/or CCC "J" , SSPND with Action Code "460" and enter CCC "J" in Field 01CCC. Follow the instructions below to finish processing the return: Note: Ensure the return has been correctly identified as a Section 965 return. 965 Processing If Then The return is identified as a Section 965 return in error, Remove "J" from Field 01CCC, if present Ensure any correspondence issues are addressed. Note: Code and Edit (C&E) has been instructed not to correspond on Section 965 returns. C&E will notate "K-1 missing" or similar in the lower left margin (action trail) of the return, if correspondence is needed for missing Schedules K-1. Continue normal return processing. The return is confirmed as a Section 965 return, and correspondence is needed, Verify "J" is present in Field 01CCC Resolve any field errors and/or error codes, Suspend the return and initiate correspondence. Note: Code and Edit (C&E) has been instructed not to correspond on Section 965 returns. C&E will notate "K-1 missing" (or similar language) in the lower left margin (action trail) of the return, if correspondence is needed for missing Schedules K-1. The return is confirmed as a Section 965 return, and correspondence is not needed Verify "J" is present in Field 01CCC. Resolve any field errors and/or error codes.

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# Elective Payment Election (EPE) and Credit Transfers

3.12.15.2.17 (01-04-2024) Elective Payment Election (EPE) and Credit Transfers Under the Inflation Reduction Act (IRA) of 2022 and CHIPS and Science Act of 2022, the taxpayer can elect to: Take certain credits as a "Elective " Payment or "Deemed Payment" . Transfer a credit to another taxpayer. Claim the credit as a General Business Credit. For tax periods 202201 - 202212, identify a "Elective Payment" or "Deemed Payment" when the taxpayer writes "IRA22DPE" on an attachment or on Form 1065, Line 29. When a return is identified with a "Elective Payment Election" , and Code and Edit (C&E) has not done so, do the following: Enter "J" in Field 01RPC. Place a flag at the top of the return and attach the "IRA22EPE/TRE Reminder" sheet under the entity portion of the return. Note: P&A will provide the pre-printed reminders for ERS to use. Suspend with Action Code "450" . Sign the DLN out of the block using Form 1332, Block and Selection Record. Give the return to the lead. The lead will place the return in the designated area for LB&I review. When a return is identified with a "Credit Transfer" , and C&E has not done so, do the following: Enter "K" in Field 01RPC. Place a flag at the top of the return and attach the "IRA22EPE/TRE Reminder" sheet under the entity portion of the return. Note: P&A will provide the pre-printed reminders for ERS to use Suspend with Action Code "450" . Sign the DLN out of the block using Form 1332, Block and Selection Record. Give the return to the lead. The lead will place the return in the designated are for LB&I review. Note: A return can have both an RPC "J" and an RPC "K" .

# ♦Criminal Investigation (CI) Referral♦

3.12.15.2.18 (01-01-2022) ♦Criminal Investigation (CI) Referral♦ Criminal Investigation (CI) investigates potential criminal violations of the Internal Revenue Code (IRC) and related financial crimes. Criminal violations of the IRC include willful attempts to evade or defeat the income tax. Criminal tax violations also include the willful failure to collect or pay over tax and false claims for refunds based on bogus return information. If CI has stamped the return, do not send for further CI action. For returns with refund claims of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more, do the following: Caution: If there is no sign Code and Edit (C&E) made a copy and sent to CI Referral, then see below. Refund Claim Ogden and Kansas City ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Make a copy of the first two pages of the tax return along with any page of the return that appears suspicious. Attach Form 4227, Intra-SC Reject or Routing Slip, to the copy. Route the copy to Ogden, Mail Stop 9001, Criminal Investigation (CI). Edit an action trail "Copy to CI" , or "CI Referral" , or similar language in the lower left corner going vertically up the side of the return. Continue processing the return. Because of the repetitive nature of the ERS/Rejects function, ERS/Rejects Tax Examining Technicians often recognize income tax return data which is outside of the norm for data found on similar returns for each income tax return type. If ERS finds return characteristics not meeting Audit Code or Exam referral criteria it deems suspicious, CI is available to review the referral. If a suspicious return is found, and there is no sign Code and Edit (C&E) made a copy and sent to CI Referral, then, do the following: Make a copy of the first two pages of the tax return along with any page of the return that appears suspicious. Attach Form 4227, Intra-SC Reject or Routing Slip, to the copy. Route the copy as shown in the table below. Ogden Kansas City Mail Stop 9001, Criminal Investigation (CI) Mail Stop S2 9000, Criminal Investigation (CI) Edit an action trail "Copy to CI" , or "CI Referral" , or similar language in the lower left corner going vertically up the side of the return. Continue processing the return. If the return fits other criteria (e.g., Frivolous Argument), take proper action.

# ♦Examination (Exam) "Funny Box" Criteria♦

3.12.15.2.19 (01-01-2022) ♦Examination (Exam) "Funny Box" Criteria♦ The primary goal in identifying tax returns for examination is to promote the highest degree of voluntary compliance. Examination gives support and helps Submission Processing (SP) with any questionable return found during processing. Exam has a vast multitude of programs and tolerance criteria already found in several IRM sections. SP can refer any questionable return to Exam, unless prohibited by instructions currently found in several IRMs.

# ♦Business Master File (BMF) Identification (ID) Theft♦

3.12.15.2.20 (01-01-2022) ♦Business Master File (BMF) Identification (ID) Theft♦ BMF Identification (ID) Theft is increasing. If a case is found with attachments or correspondence showing the taxpayer is a victim of "ID Theft" : SSPND with Action Code 360 to route the return to Planning & Analysis (P&A). Attach Form 4227, Intra-SC Reject or Routing Slip (or other proper routing slip) with the notation "ID THEFT" . Give the entire case to the manager/lead. The manager/lead will expedite the case to the P&A staff for referral to one of the SP BMF ID Theft liaisons. The taxpayer must show that they are a victim of "ID Theft" ; do not send cases that are subject to Criminal Investigation (CI), Examination (Exam) or Fraud review.

# ♦Working Trail♦

3.12.15.2.21 (01-01-2024) ♦Working Trail♦ It is important to leave a legible "Working Trail" , (or "Action Trail" ) using blue ink for those who may work the return later. Write all Taxpayer Notice Codes (TPNCs) 90 on the front of the return in the upper left corner, (or use Form 12648, Error Correction 90 TPNC). If corresponding with a non-suspense letter, "X" and write the corrected money amounts to the left of each original point(s) of error. Write money amounts in dollars only or dollars and cents, as applicable. Arrowing is allowed for money amounts when there are no intervening entries between the arrow and the line to which the money is to be entered. Leave a working trail on the return when changes are made to the following items: Employer Identification Number (EIN) Tax Period Computer Condition Code (CCC) Received Date Correspondence Received Date (CRD) Reminder: Circle out incorrect Tax Periods, Received Dates, and Employer Identification Numbers (EINs). When working Reject re-inputs, circle out any previous Action Codes shown on the front of the return, if no longer applicable. When working Rejects, write "Voided" with the date above the DLN in red, when voiding a return.

# Types of Errors

3.12.15.3 (01-01-2023) Types of Errors This subsection gives a description of the types of errors generated during Form 1065 processing. The Error Resolution System (ERS) will identify errors according to type and priority. This will show in the record heading: Action Code Error (Priority I) Section Error (Priority II) - Includes terminus error and ISRP (Integrated Submission and Remittance Processing) problem code. Validity Error (Priority III) Math/Consistency Error (Error Codes) (Priority IV) There may be records where the tax examiner finds that programming has not supplied a section or a field that is needed to solve an error. In this event, the tax examiner can use Command Code (CC) GTSEC. See IRM 3.12.15.2.11. This must be reported to Headquarters for correction of the display.

# Priority I Errors - Action Code/Unpostable Code Errors

3.12.15.3.1 (01-01-2016) Priority I Errors - Action Code/Unpostable Code Errors Description: All records with an invalid Action Code assigned by Document Perfection will be placed in the Error Inventory and will be displayed as a Priority I Error. All records with a valid Action Code will be assigned to a Suspense Inventory and will be displayed as a Priority I Error. Display - The Action Code for the record with the literal description of the action or unpostable condition will be shown. Correction Procedures - Process Priority I errors as follows: If Then Suspense action is required, Enter CC SSPND with the correct Action Code. Suspense action is not required, Enter "000" in the Clear Field (CL) Field. Note: Except for priority statute and manual refund cases, do not remove the document from the block. See IRM 3.12.38, BMF General Instructions, procedures for correcting Priority I Action Code errors in Suspense and Unpostable Code Correction.

# Priority II Errors - Section Errors

3.12.15.3.2 (01-06-2023) Priority II Errors - Section Errors Most edit, missing section, and terminus errors must be eliminated by the ISRP system. However, edit errors and/or terminus errors may be present if normal ISRP validity checks have been bypassed. Edit Error - A section with an error detected by ISRP. Edit errors will be coded as follows: Code 1 - Split screen transmission, key verifier attempted to change Check Digit, key verifier changed 4 or more digits of TIN, or the original entry operator shows that a required section is missing. Code 2 - CATCH-ALL ISRP ERROR: Any error attributed to ISRP that is not described below, such as invalid characters in a field, or a combination of errors listed below. Code 3 - Invalid section ending point. Code 4 - Invalid field length. Code 5 - Questionable section - the ISRP operator input the same section more than once. The computer program will drop all duplicate sections and display on the error screen the first one encountered. Note: When displayed, this type of error will display all input fields, except for the Remittance in Section 01 of the section in error. Transcribed data will be present. Computer generated data will not be present. Correction Procedures: Check all fields of the section when this condition exists verifying that fields are entered as coded. Note: Ensure the return is for the taxpayer whose name is in Section 01. If no correction is needed, or once the section is correct, transmit from the bottom of the screen. If the section needs to be deleted, enter CC DLSEC with the section number. Terminus Error - This error is caused by a section with variable length input fields that have an erroneous size field. Examine all fields of the section. Make the necessary corrections to the record. Once the section is correct, or if no corrections are necessary, transmit from the bottom of the screen. If the return was suspended prior to the beginning of a new year and the return has been reactivated, access the record using Command Code GTREC, check all fields for necessary correction, then drop the cursor to the bottom of the screen and transmit. Correction Procedures: CC CRECT will be displayed. If the section needs to be deleted, use CC DLSEC to delete the section. If no corrections are needed, transmit from the bottom of the screen.

# Priority III - Field Errors

3.12.15.3.3 (01-01-2016) Priority III - Field Errors Definition - Any field that does not meet the requirement(s) for that field will be shown as a Priority III error. Consistency and or relationships with other fields will not be a factor. Some reasons for this type of error are: Non-numeric character in a numeric field. Non-alphabetical character in an alpha field. Blank space in a numeric field. Blank in the first position of an alpha field if followed by significant data. Display - Every field displayed is in error. All fields with a Priority III error will be displayed in columnar format in the order encountered in the record. An overflow field is identified by all question marks for a money field or a single pound sign in the last position of a Name Line. Correction Procedures: Correct every error field displayed using the specific instructions within each section for the field in error. Check the information on the source document to determine if each displayed field has been correctly coded and transcribed. Enter the correct data for each field displayed. If no data is to be in a displayed field, blank the field. Transmit.

# Priority IV Errors - Consistency/Math Errors

3.12.15.3.4 (01-01-2016) Priority IV Errors - Consistency/Math Errors Definition - Any valid field used in any computation in which the result is inconsistent with (or contrary to) any other valid field will have Error Code 001-999 assigned and will be shown as a Priority IV Error. Display - These errors will be displayed with the Error Code assigned to them for the specific error in ascending numerical order. The screen display will show the Error Code assigned and the fields needed to make the necessary correction. The blank field "CL" will be displayed for the entry of a Clear Code on records where the possibility exists that a change or correction may not be needed. All errors must be resolved by either eliminating the error or entering a Clear Code. Correction Procedures: Correct all coding and transcription errors. If the data in the field is correct, enter a "C" in the Clear Code field.

# Section 01 Errors

3.12.15.4 (01-01-2016) Section 01 Errors This subsection gives instructions for correcting Section 01 error conditions.

# General Information

3.12.15.4.1 (01-01-2016) General Information Section 01 has entity data and codes for returns and is required for every record.

# Remittance (RMIT)

3.12.15.4.1.1 (01-01-2016) Remittance (RMIT) This entry represents prepayment of a penalty. It must be blank or numeric. If an amount is present, it must be dollars and cents. The Remittance field cannot be changed by ERS.

# Error Record Format

3.12.15.4.2 (01-01-2026) Error Record Format Listed below are the fields that are in Section 01 of Form 1065. See Exhibit 3.12.15-1, Form 1065, U.S. Return of Partnership Income. The Field Designator, Field Length (maximum length for variable fields), Title, and Location where the data is obtained on the return is shown below: Field Designator Field Length Title Location on Form 1065 01NC 4 Name Control/Check Digit First Name line Form 1065, page 1 01EIN 9 Employer Identification Number Form 1065, page 1, Box "D" 01TXP 6 Tax Period Form 1065, page 1, between form Title and OMB Number 01RCD 8 Received Date Form 1065, page 1, Deduction Area 01CCC 10 Computer Condition Code Form 1065, page 1, dotted portion of Line 1a 01TXB 8 Tax Period Beginning Form 1065, page 1, Left of field 01TXP 01NAI 6 North American Industry Classification Code System (NAICS) Form 1065, page 1, Box "C" 01DOB 6 Date Business Started Form 1065, page 1, Box "E" 01NOP 6 Number of Partners Form 1065, page 1, Line "I" 01NPV 1 Number of Partners Verified Form 1065, page 1, Line I 01IRC 1 Initial Return Code Form 1065, page 1, to the left of Box "G" 01TT 1 Technical Termination Form 1065, page 1, Box "G(6)" Note: This is not applicable after 2018. 01AMC 1 Accounting Method Code Form 1065, page 1, Box "H" 01M3 1 Schedule M-3 Form 1065, page 1, Box "J" 01ADC 15 Audit Code Form 1065, page 1, left margin next to Line 9 01SIC 1 Special Income Code Form 1065, page 1, left margin next to Line 9 01CRD 8 Correspondence Received Date N/A, no longer edited by C & E 01ISI 1 Installment Sales Indicator Form 1065, page 1, left margin next to Line 9 01NRL 1 Nonrecourse Loan Code Form 1065, page 1, left margin next to Line 9 01MSC 2 Missing Schedule Code Form 1065, page 1, left margin next to Line 9 01HSC 1 Historic Structure Code Form 1065, page 1, left margin next to Line 9 01PIC 1 Penalty and Interest Code Form 1065, Page 1, left margin next to Line 9 01SWC 1 Salary and Wage Code Form 1065, page 1, right margin next to Line 9 01EP 1 EPMF (Employee Plans Master File) Code Form 1065, page 1, right margin next to Line 18 01PSN 9 PTIN (Preparer Tax Identification Number) Note: For Tax Year 2009 and before, field may show Preparer SSN (Social Security Number) Form 1065, page 1, Preparer PTIN area 01PEN 9 FIRM's Employer Identification Number Form 1065, page 1, Preparer EIN area 01CBI 1 Paid Preparer Checkbox Indicator Form 1065, bottom page 1 to the right of signature date 01PTN 10 Paid Preparer Phone Number Form 1065, bottom page 1 below preparer EIN 01RP1 20 Return Processing Code (RPC) Form 1065, right margin next to Line 1c 01RP2 15 Overflow for RPCs If more than 20 RPCs are needed, enter more RPCs in Field 01RP2

# Field 01NC - Name Control/Check Digit

3.12.15.4.3 (01-01-2023) Field 01NC - Name Control/Check Digit Description - Field 01NC is found in the entity section of Form 1065. Valid Condition - Field 01NC has four positions and the valid characters are alpha, numeric, hyphen, ampersand and blank. If a check digit is present, the computer makes an additional mathematical test of the EIN. A check digit must have blanks in the first 2 positions and a letter other than "E" , "G" or "M" in the last 2 positions. Invalid Condition - Field 01NC is invalid if any of the following conditions are present: The first position is blank. The second, third or fourth position is not an alpha, numeric, hyphen, ampersand or blank. There are any intervening blanks between significant characters. Correction Procedures: Correct coding and transcription errors. Correct using the Check Digit, if present. Delete the entry in Field 01NC and enter the correct Check Digit. If the correct Check Digit cannot be determined, enter the Name Control. If the Name Control cannot be determined, research following instructions in Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area.

# Field 01EIN - Employer Identification Number

3.12.15.4.4 (01-01-2023) Field 01EIN - Employer Identification Number Description - Field 01EIN is found in the entity section of Form 1065, Box "D" . Valid Condition - Field 01EIN must have nine numbers. Invalid Condition - Field 01EIN is invalid if any of the following conditions are present: The EIN is not numeric. The EIN is less than nine characters. The first two digits of the EIN are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89. The EIN is all zeroes or nines. Correction Procedures: Correct coding and transcription errors. If Then The EIN was transcribed correctly, Research for another EIN on the return or attachments and enter in Field 01EIN. The EIN cannot be determined, Research IDRS for the correct EIN using CC NAMEE/NAMEB. If found, enter the correct EIN. See Figure 3.12.15-1 No EIN can be found, SSPND record with Action Code "320" . Route to Entity Control using Form 4227. Notate Form 4227"ASSIGN EIN" . See Figure 3.12.15-1 Caution: Always ensure that the Name Control matches the Master File record whenever you change an EIN. If the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return. Continue processing the return. Note: Do not send Letter 3875C when: three or less digits of the EIN are transposed, different, or missing; or INOLES shows the account has been "Merged To" or "Merged From" ; or the EIN on the return is the taxpayer's SSN and research shows there is no valid entity on Master File for that EIN.

# Field 01EIN - Suspense Correction

3.12.15.4.4.1 (01-01-2026) Field 01EIN - Suspense Correction Determine if Entity Control has found the correct EIN. If Then Entity found the correct EIN, Enter in Field 01EIN Entity assigned an EIN, Enter in Field 01EIN. GTSEC 01 and enter the Entity Assignment Date (from the lower left corner of the return) in Field 01CRD if it is after the Return Due Date. Figure 3.12.15-1 Employer Identification Number Field 01EINThis figure illustrates two Sections (2a and 2b) relating to the Employer Identification Number (EIN).• 2a shows the location to find the Employer Identification Number as described in the text. An arrow is pointing to Form 1065, item D.• 2b illustrates that if Form 1065 has no EIN entered, then a Form 4227, Intra-SC Reject or Routing Slip, must be completed and return sent to Entity Control with the action Other (explain) checkbox checked and Assign EIN written in the field under the Reason Other (explain). Please click here for the text description of the image.

# Field 01TXP - Tax Period

3.12.15.4.5 (01-01-2026) Field 01TXP - Tax Period Description - Field 01TXP is found on page 1, between Form Title and OMB Number of Form 1065. Tax Period ending is printed in year (YYYY), month (MM) format e.g., Dec. 31, 2025 is printed 202512. Valid Condition - The Tax Period must be present and have six numbers. Invalid Condition - Field 01TXP is invalid if any of the following conditions are present: The Tax Period is not all numeric. The last two digits (month) are not 01-12. The Tax Year (first four digits) is after the current year. The Tax Year is equal to the current year (i.e., 2025), but the month is after the current processing month. Correction Procedures: Correct coding and transcription errors. Determine the correct Tax Period from Form 1065 and attachments. If Then The Tax Period cannot be found, Enter the current year. A non-final return and the Tax Period ending is equal to or later than the current year-month by not more than four months, SSPND with Action Code "480" . Attach Form 4227 and notate "EARLY FILED" . A non-final return and the Tax Period ending is later than the current year-month by four months or more, SSPND with Action Code "211" . Attach Form 3696 or other approved Correspondence Action Sheet and request confirmation of the Tax Period ending. Note: When confirmed, the return will be processed after the end of that Tax Period. A "Final" return and the Tax Period ending is the same as or later than the Received Date, Change the Tax Period to the month preceding the Received Date.

# Field 01RCD - Received Date

3.12.15.4.6 (01-01-2026) Field 01RCD - Received Date Description - Field 01RCD is a numeric field that is either the date stamped by Receipt and Control or edited by C & E. The legal due date is the 15th day of the third month after the Tax Period ending. Partnerships whose partners are all Nonresident Aliens must file their return by the 15th day of the sixth month following the close of the year. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. When the due date falls on a weekend or legal holiday, the return is timely if postmarked by the first business day following the due date. Consider the return timely if: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the postmark is on or before the legal due date. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Valid Condition - Field 01RCD must be present and entered in "YYYYMMDD" format. Invalid Condition - Field 01RCD is invalid if any of the following conditions are present: The Received Date is not present. The Received Date is not in "YYYYMMDD" format. The Received Date is later than the current processing date. The Received Date is not all numbers. The Received Date is not within the valid month, day range detailed below: Month Day 01, 03, 05, 07, 08, 10 and 12 01-31 04, 06, 09 and 11 01-30 02 01-28 (29 leap year) Correction Procedures: Correct coding and transcription errors. If Then The Received Date is invalid and it appears that the incorrect year was used (i.e., 20250115 instead of 20260115), and other information (Julian date, postmark date, and/or signature date) shows that the Received Date should be a current year, Change the Received Date year to the current year. Multiple Received Dates are present, Use the earliest IRS stamped Received Date. Circle out all other dates. The return was addressed to the IRS and delivered to a State agency, Use the postmark date as the Received Date. The return was addressed to a State agency, Use the IRS date stamp as the Received Date. See Figure 3.12.15-2 The Received Date cannot be determined, Determine the entry to Field 01RCD using the following priority order: Earliest legible postmark (e.g., U.S. Post Office, foreign postmark, or Private Delivery Service). Note: For certified mail only - If a postmark is not present, look for a "USPS.com Track & Confirm" record that has been attached to the return (should be before the envelope. Use the Acceptance date on the record to determine timeliness, follow normal editing procedures. If the "USPS.com Track & Confirm" record is not attached, no action is required. Note: If an envelope is not attached, use the postmark date stamped on the face of the return. Service Center Automated Mail Processing System (SCAMPS) digital date. Revenue officer's or other IRS official's signature date. Signature date if within the current year (unless other information shows signature date is invalid). DLN Julian date minus 10 days. Current date minus 10 days. Figure 3.12.15-2 Received Date Field 01RCDThese are three examples of Deduction section of Form 1065, page 1, which show the Receive Date location and two examples of Received Dates.First graphic shows Field 01RCD to the right of Line 13, Rent.Second graphic has a Received Date stamp next to Line 16a, Depreciation.Received041526Ogden, UTIRS - OSCFinal graphic shows the date 04-15-26 to the right of Line 14, Taxes and licenses. Please click here for the text description of the image. A private delivery service (PDS) is a business that delivers packages. The "Timely Mailing as Timely Filing" rule now applies to some PDS. When the rule applies to a PDS, it is referred to as a "Designated" PDS. See IRM 3.10.72, Receiving, Extracting and Sorting for a list of designated private delivery services. Note: Private delivery services do not deliver to P.O. Boxes. Partnerships must use the U.S. Postal Service to mail items to an IRS P.O. Box address.

# Field 01CCC - Computer Condition Code

3.12.15.4.7 (01-01-2026) Field 01CCC - Computer Condition Code Description - Field 01CCC is an alpha or numeric field edited on the dotted portion of Line 1a, Form 1065. Valid Condition - Valid characters are "A" , "B" , "D" , "F" , "G" , "I" , "J" , "L" , "M" , "O" , "Q" , "R" , "S" , "T" , "W" , "X" , "Y" , "1" , "2" , "3" , "4" , "5" , "6" , "7" , "8" and "9" . Correction Procedures - Correct Field 01CCC using the following procedures: If Then Field 01CCC was transcribed incorrectly, Enter the correct Computer Condition Code from the dotted portion of Line 1a on page 1. The Computer Condition Code was edited incorrectly, Examine the document to determine the correct CCC. Enter the correct code in Field 01CCC and on the return. See Figure 3.12.15-3 The Computer Condition Code(s) edited on Form 1065 is illegible or invalid, Examine the document to determine the correct CCC. Enter the correct code in Field 01CCC and on the return. No reply to correspondence or the correspondence was undeliverable, Enter "3" in Field 01CCC and on the return. CCC "G" is deleted from Field 01CCC, GTSEC to review all sections. Enter data where necessary. CCC "5" is present with a Computer Condition Code other than A, B, F, R, W, 4, 6 and/or 9, Delete the invalid Computer Condition Code(s). CCC "6" is present with a Computer Condition Code other than A, B, F, R, W, 4, 5, 8 and/or 9, Delete the invalid Computer Condition Code(s). Note: CCC "6" is not necessary if Computer Condition Codes F, 4, 5, or 8 are present. These Computer Condition Codes will also suppress the "Failure to File on Correct Media Penalty." CCC "8" is present with a Computer Condition Code other than A, B, F, R, W, 4, 6 and/or 9, Delete the invalid Computer Condition Code(s). Computer Condition Codes (CCCs) are assigned by tax examiners or are computer generated. Presence of one of the following Computer Condition Codes initiates action as explained below. Listed below are the valid Computer Condition Codes for Form 1065. CCC Description A Date Business Started is blank. B Schedule M-3 is attached or Line J is checked "Yes" . D Partnership gave Reasonable Cause for Failure to Pay Penalty Note: C & E has been instructed not to edit this Computer Condition Code unless instructed by Compliance on a Secured or Prepared return, or from Form 13133, Expedite Processing Cycle. F Final return (Line G on Form 1065 is checked) Nominee return. Accepted Section 761(a) election. Deceased Dissolved Liquidation Out-of-Business IRC 501(c)(3) IRC 708(b)(1)(B) Filed in accordance with Rev. Proc. 2003-84 G Amended, corrected or superseding return. Note: CCC "G" is invalid if any other CCC is present except"S" "T" "W" and/or "3" and must have a Received Date. I Tax Period is 198106 or later andForm 6781, Gains and Losses from Section 1256 Contracts and Straddles, is attached. J Input J in Field 01CCC when any of the following are present: "Section 965" or "965 Tax" (or similar language) notated on the return, attachments, or statements, or IRC 965 Transition Tax Statement (or similar statement) attached to the return, or A significant entry is present on Schedule K, lines 11 and/or 13d, with the notation "Section 965" (or similar language). Note: A significant entry is defined as any amount other than zero. See IRM 3.12.15.2.15.5, Section 965 Returns. L Taxpayer writes "Section 6114 Election" on the return or Form 8833, Treaty-Based Return Position Disclosure Under IRC 6114 or IRC 7701(b), is attached. M Form 8949 (Sales and Other Dispositions of Capital Assets), Opportunity Zone CCC "M" is valid for Tax Periods 201712 and later. A Field Error will display if Tax Period is before 201712 and CCC "M" is present. Verify the Tax Period and make corrections as needed. Enter "M" in Field 01CCC when, Tax Period is 201712 and later, and Form 8949, Sales and Other Dispositions of Capital Assets, contains a code "Z" and/or code "Y" in column (f). Note: Tax Cuts and Jobs Act of 2017, P.L. 115-97 (H.R. 1), Section 13823, Opportunity Zones. Taxpayers who elect to defer gain on the sale of an asset by investing in an Opportunity Zone Fund will show they are deferring the gain by entering code "Z" and/or code "Y" in column (f). O Manual Refund/Settlement Freeze Q - Reserved for future use. Form 8913, Credit for Filing Telephone Excise Tax Paid - This field is no longer used, but is still in ERS programming. Note: This credit was used for tax periods 200612 to 200711. R There is an indication such as "DO NOT ASSESS FAILURE TO FILE PENALTY" on a secured return annotated with "599" "IRC 6032" or "Common Trust" is notated by the partnership Partnership's electronic return was rejected and the postmark on the mailed is within 10 calendar days of rejection notification. The return is not received by the original return due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡and there is no indication of any income, deductions, credits or partnership states it's inactive. Form 13133, Expedite Processing Cycle, is attached and Examination shows application of the Condition Code Note: If Rev. Proc. 84-35 (10 or fewer partners) is notated on the return or on an attachment to the return, treat as a reason given by the partnership for delay in filing the return, Letter 1382C must be issued. Reminder: All returns with an "R" Code must have an IRS Received Date. If not present, enter the IRS Received Date. S Form 8883, Asset Allocation Statement Under Section 338, is attached. T Form 8886, Reportable Transaction Disclosure Statement, is attached. Form 8886 is valid for Tax Periods 201301 and later. Note: Form 8886 replaces Form 8271, Investor Reporting of Tax Shelter Registration Number. Form 8271 was valid for Tax Periods 200711 and before. W Record cleared by Statute Control Unit. X Prevents the refund of prepaid credits or credit offset on publicly traded partnerships. Prevents the refund if Form 8697 or Form 8866 is attached and a dollar amount (interest due) is written by the Taxpayer in the bottom margin of Form 1065. Prevents the refund of repayment of the Qualified Therapeutic Credit (QTDP). If Form 4255 is attached, See IRM 3.12.15.1. Y Return was filed for a Short Period due to a change in accounting period. 1 Form 8824, Like-Kind Exchanges, is attached. 2 Form 8938, Statement of Specified Foreign Financial Assets, is attached. 3 Correspondence Received Date - reply is missing, incomplete or notice was undeliverable. 4 IRC 6020(b) 5 Common Trusts, IRC 6032 Box A, Principal Business Activity is notated with COMMON TRUST FUND, COMMON TRUST or Box C has NAICS Code 525920 IRC 6032 Common Trust Fund or similar notations marked within margins of Form 1065. Note: CCC "5" is valid with CCC "A" , "B" , "F" , "R" , "W" , "4" , "6" and/or "9" only. 6 Suppresses the Failure to File on Correct Media Penalty when a Form 1065 is filed with 100 partners or more and any of the following conditions are present: Inactive return IRC 501d religious organization Nominee Return Substitute for Return (SFR) Re-entry/re-input returns that have previously been e-filed. Note: CCC "6" is valid with CCC A, B, "F" , "R" , "W," "4" , "5" , "8" and/or "9" only. Note: CCC "6" is not necessary on MEF/e-filed returns. 7 Reasonable Cause for failure to file a delinquent return was considered and denied. 8 IRC 761(a) Note: CCC "8" is valid with CCC "A" , "B" , "F" , "R" , "W" , "4" , "6" and/or "9" only. 9 Foreign Partnership (OSPC only) Note: Address on the return is foreign. Figure 3.12.15-3 Computer Condition Codes Field 01 CCCThis Figure represents 2 images, both images are the top half of Form 1065, page 1.The first graphic illustrates where the Computer Condition Code is found, in the dotted portion between Line 1b, Gross receipts or sales, and its field. Additionally, there is an arrow pointing to an X found on Line G(2) in the checkbox for Final return.The second graphic gives an example of a correct Computer Condition Code, F, which is found on dotted portion between Line 1b, Returns and allowances, and its field entry. Additionally, there is an arrow pointing to item G(2) checkbox where the Final return box is marked with an X. Please click here for the text description of the image.

# Field 01TXB - Tax Period Beginning

3.12.15.4.8 (01-01-2026) Field 01TXB - Tax Period Beginning Description - Field 01TXB is found to the left/near the title of page 1, Form 1065. The Tax Period Beginning Date is printed in YYYYMMDD format, e.g., September 1, 2025 is printed 20250901. Valid Condition - The Tax Period Beginning Date must be present if the return is a "Final" or a "Short Period" . The Tax Period Beginning date must be eight numbers. Invalid Condition - Field 01TXB is invalid if any of the following conditions are present: The Tax Period beginning date is not all numeric. The last two digits (month) are not 01-12. The Tax Period beginning date is later than Tax Period end date (e.g., if tax period is 202512 and Tax Period beginning date is 1/1/2026 or later). The Tax Period beginning date is earlier than 12 months before Tax Period end date (e.g., if tax period is 202512, and Tax Period beginning date is 11/01/2024 or earlier) Correction Procedures: Correct coding and transcription errors. Determine the correct Tax Period beginning from Form 1065. If it's an "Initial return" , use the Date Business Started from the face of the Form 1065 entered in box E found to the right of the entity. For "Final" or "Short Period" returns, refer to the IF/THEN table in Error Code 008 for resolution.

# Field 01NAI - North American Industry Code System (NAICS)

3.12.15.4.9 (01-01-2026) Field 01NAI - North American Industry Code System (NAICS) Description - Field 01NAI is a numeric field found on page 1, Box "C" of Form 1065. The NAICS code identifies the partnership Principal Business Activity. Valid Condition: Six numeric digits within a range of 000001-999999 on all full length records. Blanks on all short length records. See IRM 3.12.15.2.15.1 Invalid Condition: Not numeric. Entry not within range of 000001-999999 for full length records. Entry present and Section 02 is not present. Correction Procedures - Determine the correct NAICS Code in the following order: Form 1065, Box "C" , Business Code Number. Form 1065, Box "A" , Principal Business Activity. Form 1065, Box "B" , Principal Product or Service. If Then The box "C" is complete, Enter the NAICS Code if present. (Figure 3.12.15-4) The correct code cannot be determined on a full length record, If you cannot make the determination enter 999999 in Field 01NAI. Field 01NAI is present on Short Record returns (Section 02 is not required), Delete the entry. Return is a Prior Year return with a Principal Industry Activity (PIA) Code or a PIA code with leading zeroes, If the NAICS Code cannot be determined, edit NAICS Code 999999 in Field 01NAI. Field 01NAI is present and Section 02 was not entered when required, Enter Section 02. Figure 3.12.15-4 NAICS Code Field 01 NAIThis figure represents the entity section of Form 1065, page 1 with arrow(s) pointing to the NAICS Code locations. The line item (C) has NAICS Code listed below. C. Business Code Number: field has 112210.EIN field has: 00-3125478 Date Business Started field has: 09-01-86.Name of partnership field has: Copperhead FarmsStreet address has: 517 South, Gila PKYCity, State and ZIP field has: Houston, TX 77013 Please click here for the text description of the image.

# Field 01DOB - Date Business Started

3.12.15.4.10 (01-01-2026) Field 01DOB - Date Business Started Description - Field 01DOB is a numeric field found on page 1, Box "E" of Form 1065. Date Business Started is entered in year (YYYY), month (MM) format e.g., Dec. 31, 2021, is printed 202112. Valid Condition: Valid characters are numeric only. Field 01DOB may be blank. Invalid Condition: The Date Business Started is not all numeric or blank. The last two digits (month) are not 01-12. Correction Procedures: If Then Field 01DOB was transcribed or coded incorrectly, Enter the correct date from page 1, Box "E" . (Figure 3.12.15-5) A month is present but a year is not present, Enter "1950" for the year. A year is present but a month is not present, Enter "01" for the month. A year and month are not present in Box "E" or cannot be determined, DO NOT enter any data in Field 01DOB. Enter Computer Condition Code "A" in Field 01CCC. The partnership enters a future date as Date Business Started, DO NOT enter any data in Field 01DOB. Enter Computer Condition Code "A" in Field 01CCC. Figure 3.12.15-5 Date Business was Established DesignationThere are two examples of top halves of Form 1065, page 1. The first example has an arrow pointing to the Date Business Started field designator 01DOB, found in line item E. The second example has an arrow pointing to the Date Business Started field found in line item E, with the value 08-01-2007 Please click here for the text description of the image.

# Field 01NOP - Number of Partners

3.12.15.4.11 (01-01-2026) Field 01NOP - Number of Partners Description - Field 01NOP is found on page 1, Line I on Form 1065. This entry consists of the number of Schedules K-1 attached to the return. It can be used to determine the number of partners in the partnership. Valid Condition: Must be numeric, 2 through 999,999. See Figure 3.12.15-6. Invalid Condition: Not numeric. Correction Procedures: Correct coding and transcription errors. If Form 1065, Line I is zero or blank, check the return and attachments for any indication of the number of partners and enter in Field 01NOP. If the number of partners is not found, follow the procedures below: If And Then Amended return ("G" Coded), GTSEC 01 and enter "G" in Field 01CCC. "Final" return, GTSEC 01 and enter "F" in Field 01CCC. Enter "2" in Field 01NOP. IRC 736 or Treas. Reg. 1.736-1 (Payment to a retiring partner), Enter "2" in Field 01NOP. Reinput/Re-entry document, Enter "2" in Field 01NOP. Returns filed for 201412 and before Tax Periods Enter "2" in Field 01NOP. IRC 501(d) return (Religious and Apostolic Organizations), Enter "2" in Field 01NOP. IRC 6020(b), GTSEC 01 and enter "4" in Field 01CCC. Enter "6" in Field 01NOP. Short Record return, See IRM 3.12.15.2.15.1 for a description of a Short Record, Enter "2" in Field 01NOP. Form 1065, Line 22 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Form 8825 is attached, and Line 23 on Form 8825, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Enter "2" in Field 01NOP. Form 1065, Line 22 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Form 8825 is not attached, Enter "2" in Field 01NOP. Form 1065, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Form 8825 is attached, and Line 23 on Form 8825, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If Schedules K-1 are attached, enter the number of Schedules K-1 to Field 01NOP and continue processing. If Schedules K-1 are not attached, and there is no indication C&E issued Letter 1355C for the missing Schedules K-1, then: GTSEC 01 and enter "33" in Field 01MSC. enter "2" in Field 01NOP. Form 1065, Line 22 ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Form 8825 is not attached, Review the return and attachments for Schedules K-1 or an indication C&E issued Letter 1355C for missing Schedules K-1. and/or missing Form 8825, if needed, etc. Note: C&E is instructed to notate in the lower right hand corner of Form 1065 if they issue Letter 1355C If Schedules K-1 are attached, enter the number of Schedules K-1 to Field 01NOP and continue processing. If there is no indication Letter 1355C was sent, then: GTSEC 01 and enter "33" in Field 01MSC. enter "2" in Field 01NOP. Form 1065, Line 22 ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Form 8825 is attached, Review the return and attachments for Schedules K-1 or, an indication C&E issued Letter 1355C, e.g., for missing Schedules K-1. and any other condition, such as missing schedule, missing signature, etc. Note: C&E is instructed to notate in the lower right hand corner of Form 1065 if they issue Letter 1355C If there is no Schedules K-1 and no indication Letter 1355C was sent, then: GTSEC 01 and enter "33" in Field 01MSC. enter "2" in Field 01NOP. If the partnership shows that the number of Schedules K-1 is "1" or the attached Schedule K-1 shows 100 percent interest in the partnership, follow the procedures below: If Then Schedule K-1 shows two names in the partners' Name and Address Section, Correspond requesting Schedules K-1 for each partner using Letter 1355C. IRC 501(d) return (Religious and Apostolic Organizations), Enter 2 in Field 01NOP. Partnership entity section shows: "Limited Partnership" (LP) "Limited Liability Partnership" (LLP) "Limited Liability Company" (LLC) "Limited Liability Land Trust" (LLLT) "Unincorporated Business Organization" (UBO) or "2" , "3" or "4" is present in Field 06LPC, GTSEC 01 and enter CCC "F" in Field 01CCC. Enter "2" in Field 01NOP. Advise the taxpayer that we are deleting the partnership filing requirement with a non-suspense Letter 3733C. Partnership shows payment to a retired or deceased partner or cites IRC 736 or Treasury Regulations 1.736–1, Enter "2" in Field 01NOP. The partnership shows this is a "Final" Return, GTSEC 01 and enter CCC "F" in Field 01CCC, if necessary. Enter 2 in Field 01NOP. The partnership does not show this is a final return or does not notate: IRC 736 or Treas. Reg. 1.736-1 "Limited Liability Partnership" (LLP) "Limited Liability Company" (LLC) "Limited Liability Land Trust" (LLLT) "Unincorporated Business Organization" (UBO), Correspond informing the partnership that the partnership cannot have one partner and ask for an explanation using Letter 1355C. The partnership submits a response to our request for Schedules K-1, Change the number of Schedules K-1 to the number given by the partnership. Write the DLN of the parent return in the upper left corner of the first Schedule K-1. Place Schedules K-1 in a gusset folder. Forward the folder with the Schedules K-1 to Batching & Numbering to process the Schedules K-1. If Field 01NOP displays as a field error and "P" is present in Field 01RP1 or Field 01RP2, then do the following: If Then The entry in Field 01NOP differs from Line I, Form 1065, Page 1, Enter the Number of Partners from Line I, Form 1065, Page 1 into Field 01NOP. Add "Q" to Field 01RP1 or Field 01RP2, whichever line has the "P" to make the line read "PQ" . This will release the error. The entry in Field 01NOP is the same as Line I, Form 1065, Page 1, Add "Q" to Field 01RP1 or Field 01RP2, whichever line has the "P" to make the line read "PQ" . This will release the error. Figure 3.12.15-6 Number of Partners Field 01 NOPThis graphic has 2 example each of the top halves of Form 1065, page 1. The first example has an arrow pointing to the field designator on line item Number of Schedules K-1: 01NOP. The second example has an arrow pointing to the field designator on line item I Number of Schedules K-1, with the value 22 in the field. Please click here for the text description of the image.

# Field 01IRC - Initial Return Code

3.12.15.4.12 (01-01-2026) Field 01IRC - Initial Return Code Description - Field 01IRC is edited to the left of Line G, page 1 of Form 1065. See Figure 3.12.15-7. Valid Condition - Blank or "2" . Invalid Condition - Entries other than "2" or blank. Correction Procedures: Correct coding and transcription errors. C & E will edit to the left of Line G. See Figure 3.12.15-7 Field 01IRC must have a "2" if any of the following conditions is present: Page 1, Box E has a Date Business Started that is within 12 months from the Tax Period ending date. The "Initial Return" box on Line G is checked. There is a taxpayer notation of "Initial Filing" , such as, "FIRST RETURN" , "NEW PARTNERSHIP" , etc. Figure 3.12.15-7 Initial Return Code Field 01IRCThis graphic has 2 examples, each of the top of Form 1065, page 1.The first graphic shows an arrow pointing to the field designator 01IRC in the left margin next to Line G, with another arrow pointing to an X in G(1) (1) Initial return.The second graphic, is an example of an Initial Return Code for a Short Period, showing 3 arrows, each pointing to different areas on the return:The first arrow is pointing to an entry of 2 in the left margin next to Line G.The second arrow is pointing to the check mark in the box on Line G (1) Initial return.The third arrow is pointing to the Tax Period Beginning found under the title, the entry is 8-01. Please click here for the text description of the image.

# Field 01TT - Technical Termination

3.12.15.4.13 (04-30-2018) Field 01TT - Technical Termination Description - Field 01TT is found on Line G, Box (6) Technical termination - also check (1) or (2), page 1 of Form 1065. Technical terminations have been repealed for partnerships with tax years beginning after 12-31-2017. Field 01TT must be blank for partnerships with a Tax Period Beginning date of 01-01-2018 or later. Valid Condition - Blank or "1" . Invalid Condition - Entries other than "1" or blank. Correction Procedures: If Then Box (6) on Line G is checked and boxes (3), (4), or (5) are not checked, Enter "1" in Field 01TT. Exception: Leave Field 01TT blank if the Tax Period Beginning date is 01-01-2018 or later. Box (6) on Line G is not checked Leave Field 01TT blank.

# Field 01AMC - Accounting Method Code

3.12.15.4.14 (01-01-2023) Field 01AMC - Accounting Method Code Description -Field 01AMC is found on Line H, page 1 of Form 1065. Valid Condition - Entry must be a numeric or blank. Invalid Condition - Field 01AMC will generate as an error if the Accounting Method Code is other than "1" , "2" , "3" or blank. Correction Procedures: Correct coding and transcription errors. Code Field 01AMC as follows: If Then "Cash" box is checked, Enter "1" in Field 01AMC. "Accrual" box is checked, Enter "2" in Field 01AMC. "Other" box is checked, Enter "3" in Field 01AMC. No box is checked, Leave Field 01AMC blank.

# Field 01M3 - Schedule M-3

3.12.15.4.15 (01-01-2023) Field 01M3 - Schedule M-3 Description - Field 01M3 is found on Line J, page 1 of Form 1065. Valid Condition - "1" or blank. Invalid Condition - Entries other than "1" or blank. Correction Procedures: If Then Box (J) is checked Enter "1" in Field 01M3. Box (J) is not checked Leave Field 01M3 blank.

# Field 01DRE - Form 8858 Attached

3.12.15.4.16 (01-01-2019) Field 01DRE - Form 8858 Attached Description - Field 01DRE is based on the partnership entry on page 3, Schedule B, Line 13* on Form 1065. *(Prior year revision, Line 15). Valid Condition - Numeric or blank. Invalid Condition: Not numeric Entry other than "0" through "999999 " Correction Procedures: If Then Field 01DRE was transcribed incorrectly, Enter the correct number of Form 8858 attached from page 3, Schedule B, Line 13. The entry is greater than "1" , Verify "2" is present in Field 01ADC. If not present, enter "2" in Field 01ADC.

# Field 01ADC - Audit Code

3.12.15.4.17 (05-30-2024) Field 01ADC - Audit Code Description - Field 01ADC is a numeric or alpha field edited in the left margin next to Line 9 of Form 1065. Identified by "1 -" followed by the appropriate audit code(s). Audit codes are used to identify specific conditions requested by Examination. Valid Condition: Numeric or alpha C (maximum of fifteen codes). Must be "1" , "2" , "3" , "4" , "5" , "6" , "7" , "8" , "9" C or blank. Field 01ADC may be present on short length records. Invalid Condition: Not numeric, alpha C or blank. More than fifteen Audit Codes used at one time. A digit or character appears after the first blank. Correction Procedures: If Then Field 01ADC was transcribed incorrectly, Enter the correct code from the left margin next to Line 9. The Audit Code was coded incorrectly, Complete one of the following: Delete any invalid digits or characters. Delete any duplicate digits or characters. Delete any blanks between valid digits. Re-edit following the instructions below. Audit Code Enter when any of the following conditions exist 1 Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), is attached. Form 8275 or Form 8275-R, Disclosure Statement, is attached or statement referring specifically to IRC 6662 (Disclosure) or IRC 707 (Disguised Sale). Form 8886, Reportable Transaction Disclosure Statement, is attached. Section 761(a) election that is "Selected" by Examination. Form 1065 has the notation "Disregarded Entity" in the header or entity portion of the return (on page 1, Form 1065). 2 Form 1065, Schedule B, Box 1(e), Foreign Partnership is checked. Form 1065, Schedule B, Line 9 (Foreign Trust), is answered "Yes" . Form 1065, Schedule B, Line 13 (Field 06DRE) has an entry≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Form 1065, Schedule B, Line 14 (Field 06FPI) has an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or Field 06FPC is answered "Yes" . Form 1065, Schedule B, Line 15 (Field 06IRI) has an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Form 1065, Schedule K, Line 16p (Total Foreign Taxes) has an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations, is attached. Form 5472, Information Return of a 25% Foreign Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, is attached. Form 5713, International Boycott Report, is attached and both questions in 7(f) are answered "Yes" . Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, is attached and Part V, Lines 15a - 16f, has an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (For Tax Year 2011 and before, refer to Part IV, Lines 10a - 11f). Form 8804, Annual Return for Partnership Withholding Tax (Section 1446), is attached. Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, is attached. Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446), is attached. Form 8832, Entity Classification Election, is attached and either box 6(d), (e) or (f) is checked. Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), is attached. Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs), is attached. Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, is attached. 3 Form 1065, Schedule K, Lines 19a or 19b ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 4 Form 1065, Schedule K, Line 9c ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Form 1065, page 4, Schedule K, Line 10 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Form 1065, Schedule B, Question 2 (Dual Partner Code) is present and the Yes box is checked (for Tax Periods 201811 and before on prior year revisions). 5 Form 8594, Asset Acquisition Statement (Under Section 1060), is attached and the amount in Part I, Box 3 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Form 8883, Asset Allocation Statement Under Section 338, is attached and the amount in part IV, Box 5a, Stock Price is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. 6 Form 3115, Application for Change in Accounting Method, is attached. 7 Form 1065, Schedule B, Question 10a (Field 0610A) is answered Yes. Form 1065, page 4, Line 16p, Total Foreign Taxes, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Form 5713, International Boycott Report, is attached and either one or both questions in 7(f) is not answered "Yes" . Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, is attached and Part V, Lines 15a - 16f has an entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. (For Tax Year 2011 and before, refer to Part IV, Lines 10a - 11f.) 8 Schedule M-3, Net Income (Loss) Reconciliation for Certain Partnerships, is attached. Caution: All returns with a Schedule M-3 attached must be sent to Ogden for processing. 9 Schedule M-2, Line 6b (Property Distribution), ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. C Form 8283, Box 2b is checked, Box 2b1 is checked or Line 3, column (h) has an entry.

# Field 01SIC - Special Income Code

3.12.15.4.18 (01-01-2023) Field 01SIC - Special Income Code Description - Field 01SIC is edited in the left margin next to Line 9 of Form 1065 as "2 - 1" if any income line on the return reflects a line entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Valid Condition - Valid characters are "1" and blank. Invalid Condition - Field 01SIC will generate as an error if the Special Income Code is other than "1" or blank. Correction Procedures: Correct coding and transcription errors. If any income line on the return reflects a line entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the Special Income Code must be "1" .

# Field 01CRD - Correspondence Received Date

3.12.15.4.19 (01-01-2020) Field 01CRD - Correspondence Received Date Description - Field 01CRD is a numeric field found on the partnership reply to correspondence. Valid Condition - Field 01CRD must be numbers and in MMDDYYYY format. Invalid Condition - Field 01CRD is invalid if either of the following conditions are present: Not numeric. Not in YYYYMMDD format. Correction Procedures: Correct coding and transcription errors. Determine the CRD from the date the reply was received at the campus. If the reply was not date stamped, use the U.S. Postal Service postmark date on the envelope attached to the reply. Note: For certified mail only - If a postmark is not present, look for a "USPS.com Track & Confirm" record that has been attached to the return (should be before the envelope. See Figure 3.12.15-7). Use the Acceptance date on the record to determine timeliness, follow normal editing procedures. If the "USPS.com Track & Confirm" record is not attached, no action is required. If more than one CRD is present, use the CRD that made the return complete and processable. Do not enter the CRD when any of the following conditions are present: Do not enter CRD The correspondence was received before the due date of the return The correspondence was required because of an IRS processing error, for example, a request for a return or schedule that we lost during processing The correspondence was not necessary The correspondence was issued in error If the reply was missing, incomplete or the notice was undeliverable, enter CCC "3" in Field 01CCC. Note: If there is an indication that Entity Control has assigned an EIN to the return, enter the entity assignment date found in the lower left-hand corner of the return, in Field 01CRD if it is later than the actual Correspondence Received Date.

# Field 01ISI - Installment Sales Indicator

3.12.15.4.20 (01-01-2023) Field 01ISI - Installment Sales Indicator Description - Field 01ISI is edited in the left margin next to Line 9 of Form 1065 as "3 -" followed by the appropriate code when Form 6252, Computation of Installment Sales Income, is attached. Valid Condition - Numbers "1" , "2" , "3" or blank. Exception: If multiple Form 6252 are attached, enter code "1" in Field 01ISI if at least one Form 6252 has a positive (Yes) response. If Form 6252 is not attached, Field 01ISI will be blank. Invalid Condition - Field 01ISI will generate as an error if the Installment Sales Indicator Code is other than "1" , "2" , "3" , or blank. Correction Procedures: Correct coding and transcription errors. Examine the return and attachments to determine the correct code. Delete the incorrect entry and enter the correct code on the screen and in the left margin next to Line 9 as "3 -" followed by the correct code. If a code cannot be determined, leave Field 01ISI blank. ISI Code Description 1 Shows a "Yes" to Question "3" of Form 6252, Installment Sale Income. 2 Shows a "No" to Question "3" of Form 6252. 3 Shows that Form 6252 is attached but there is a multiple, illegible or no response to Question "3" .

# Field 01NRL - Nonrecourse Loan Code

3.12.15.4.21 (01-01-2023) Field 01NRL - Nonrecourse Loan Code Description - Field 01NRL is edited in the left margin next to Line 9 of Form 1065 as "4 -1" when there is an entry on Schedule L, Line 18, Columns (b) or (d) and/or Schedule K-1, Question K, Nonrecourse. Valid Condition - Valid entries are "1" or blank. Code "1" if there is an amount other than zero on Schedule L, Line 18, Columns (b) or (d) or when there is an attachment that shows a Nonrecourse Loan. Invalid Condition - Field 01NRL will generate as an error if the Nonrecourse Loan Code is other than a "1" or blank. Correction Procedures: Correct coding and transcription errors. Examine the return and attachments to determine the correct code. If a code is not present, delete the entry.

# Field 01MSC - Missing Schedule Code

3.12.15.4.22 (01-01-2026) Field 01MSC - Missing Schedule Code Taxpayers will be charged penalties for not providing a complete return. Code and Edit (C&E) will be responsible for initiating correspondence when needed, requesting the missing information, and ERS will be responsible for coding Field 01MSC appropriately if the missing information is not received. Enter Field 01MSC whenever the taxpayer does not respond to our request for missing information. See the chart below for the correct code: MSC Missing Schedule(s) 33 Schedule K-1 34 Schedule L (Balance Sheet) 36 Schedule K-1 and Schedule L 45 Schedule K 46 Schedule K and Schedule K-1 47 Schedule K and Schedule L 49 Schedule K, Schedule K-1 and Schedule L Invalid Condition - Field 01MSC will generate as an error when any of the following conditions exist: Field 01MSC is invalid if it is not numeric and not one of the Missing Schedule Codes shown above. The same Missing Schedule Code appears more than once. The Missing Schedule Code does not begin in the first position of the field. Note: There is always a possibility that a Missing Schedule Code is edited by C & E. However, employees working the suspense files of the Error Resolution System (ERS) must enter the appropriate code based on the response received from the taxpayer. Correction Procedures: Correct all coding and transcription errors. Suspense Procedures: If Then Taxpayer responds with missing information, Enter Correspondence Received Date in Field 01CRD and continue processing. Taxpayer does not respond, Enter appropriate Missing Schedule Code in Field 01MSC as shown in (2) above. Taxpayer does not give missing TINs on Schedule K-1, Enter Missing Schedule Code "33" in Field 01MSC and continue processing. Taxpayer gives missing Schedules K-1 and/or missing TINs, Write the DLN of the return on the first Schedule K-1, in the upper left hand corner, then detach and send for processing. Enter Correspondence Received Date in Field 01CRD. Caution: Enter missing TINs on each Schedule K-1 before detaching for processing.

# Field 01HSC - Historic Structure Code

3.12.15.4.23 (06-25-2024) Field 01HSC - Historic Structure Code Description - Field 01HSC is edited in the left margin next to Line 9 of Form 1065 as "6 - 3" when there is an entry on Form 3468 (Investment Credit) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Valid Condition - Valid Historic Structure Codes are "3" and blank. Invalid Condition - Field 01HSC will generate as an error when the Historic Structure Code is other than "3" or blank. Correction Procedures: Correct coding and transcription errors. Determine the correct code from the return and attachments. If And Then The tax year is 2023 or later, There is an amount on Form 3468, Part VII, Line 1h, i, or j, Enter 3 in Field 01HSC. The tax year is 2016 to 2022, There is an amount on Form 3468, Part III, Line 11e, f, or g, Enter "3" in Field 01HSC. The tax year is 2010 to 2015, There is an amount on Form 3468, Part III, Line 11e, f, g, h, i, or j, Enter "3" in Field 01HSC. The tax year is 2008 or 2009, There is an amount on Form 3468, Part III, Line 10e, f, g, h, i, or j, Enter "3" in Field 01HSC. The tax year is 2006 or 2007, There is an amount present on Form 3468, Line 1e, f, g, or h, Enter "3" in Field 01HSC. The tax year is 1996 to 2005, There is an amount present on Form 3468, Part I, Line 1b or 1c, Enter "3" in Field 01HSC. The tax year is 2008 and before, Form 3468 is not attached, Leave Field 01HSC blank.

# Field 01PIC - Penalty and Interest Code

3.12.15.4.24 (01-01-2025) Field 01PIC - Penalty and Interest Code Description - Field 01PIC is edited in the left margin next to Line 9 of Form 1065 as "7 - 1. " Valid Condition - Valid entries are "1" and blank. Invalid Condition - Field 01PIC will generate as an error when the Penalty and Interest Code is other than a "1" or blank. Correction Procedures: Correct coding and transcription errors.

# Field 01SWC - Salary and Wage Code

3.12.15.4.25 (01-01-2023) Field 01SWC - Salary and Wage Code Description - Field 01SWC is edited in the right margin next to Line 9 of Form 1065. Valid Condition - Valid entries are "1" and blank. Invalid Condition - Field 01SWC will generate as an error when the Salary and Wage Code is other than a "1" or blank. Correction Procedures: Correct coding and transcription errors. Field 01SWC must have a "1" if any of the following conditions exist: Criteria for Field 01SWC An entry is present on page 1, Line 9, Form 1065 An entry is present on Form 1125-A, Line 3 An entry is present on Form 8825, Line 13, Columns A-H An entry is present on Form 4835, Farm Rental Income and Expenses, Line 20 An entry is present on Schedule F, Line 22 (Rev 2011), or on Schedule F, Line 24 (Rev 2010 and before) An attachment shows an amount to support any of the above entries In all other cases, Field 01SWC is blank.

# Field 01EP - EPMF Code

3.12.15.4.26 (01-01-2023) Field 01EP - EPMF Code Description - Field 01EP is edited to the right of Line 18 of Form 1065. Valid Condition - Valid entries are "1" and blank. Invalid Condition - Field 01EP will generate as an error when the EPMF Code is other than "1" or blank. Correction Procedures: Correct coding and transcription errors. Field 01EP must have a "1" if any of the following conditions exist: Criteria for Field 01EP An entry on Line 18, Form 1065. An entry on Line 23, Schedule F (Form 1040) Farm Income and Expenses. An entry on Line 21, Form 4835 (Form 1040) Farm Rental Income and Expenses An entry on Line 19, Schedule C (Form 1040), Profit or Loss from Business. An attachment shows an amount to support any of the above entries. If Field 01EP is blank, delete the entry on the screen.

# Field 01PSN - Preparer Social Security Number Field 01PEN - Preparer Employer Identification Number

3.12.15.4.27 (01-01-2023) Field 01PSN - Preparer Social Security Number Field 01PEN - Preparer Employer Identification Number Description - Field is transcribed from the right of the Paid Preparer section of Form 1065 (below the Taxpayer Signature section). Data may or may not be present in Fields 01PSN and 01PEN. Valid Condition - Entries are blank, all numeric or a "P" for the first character followed by eight numeric characters, such as the Preparer Tax Identification Number (PTIN). Note: A Preparer Tax Identification Number (PTIN) is a valid entry in Field 01PSN. The format for a PTIN is a nine-digit numeric beginning with the alpha "P" (i.e., P XXXXXXXX). Invalid Condition - Fields 01PSN and 01PEN are invalid if any of the following conditions are present: Field 01PSN is other than nine numbers or a "P" followed by eight digits. Field 01PEN is other than nine numbers. Fields have all zeroes. Fields have all nines. Correction Procedures: Correct coding and transcription errors. If Fields 01PSN or 01PEN are invalid, determine as follows: If Then Only a valid PTIN is present, Enter the PTIN in Field 01PSN and on Form 1065. Only a valid EIN is found, Enter the EIN in Field 01PEN and on Form 1065. Only a valid SSN is found, Enter the SSN in Field 01PSN and on Form 1065. A valid PTIN is present and an EIN is also present, Enter the PTIN in Field 01PSN and on Form 1065. A valid PTIN is present and an SSN is also present, Enter the PTIN in Field 01PSN and on Form 1065. A valid PTIN is not present but both an EIN and SSN are present, Enter the SSN in Field 01PSN and on Form 1065. A valid TIN (PTIN, EIN or SSN) cannot be found, Delete Fields 01PSN and 01PEN.

# Field 01CBI - Paid Preparer Checkbox Indicator

3.12.15.4.28 (01-01-2023) Field 01CBI - Paid Preparer Checkbox Indicator Description - The paid preparer check box indicator is transcribed from the bottom of page 1, Form 1065, to the right of the signature date. The checkbox is used to show whether the partnership has elected to allow the paid preparer to answer questions about the partnership return as it is processed. Data may or may not be present in Field 01CBI. Valid Condition - Valid entries are "1" and blank. Invalid Condition - Field 01CBI will generate as an error when the Paid Preparer Checkbox Indicator is other than "1" or blank. Correction Procedures: Correct coding and transcription errors. Enter a "1" in Field 01CBI on the screen if the "Yes" box is checked. Delete Field 01CBI if "No" box is checked, both boxes are checked or there is no entry. If invalid, delete the entry on the screen.

# Field 01PTN - Paid Preparer Telephone Number

3.12.15.4.29 (01-01-2023) Field 01PTN - Paid Preparer Telephone Number Description - The paid preparer telephone number is transcribed from the bottom of page 1, Form 1065, below the paid preparer EIN. Data may or may not be present in Field 01PTN. Valid Condition - Field 01PTN must be alpha or numeric or a combination of alpha and numeric characters, not to exceed 10 characters or blank. Invalid Condition - Field 01PTN will generate as an error when the Paid Preparer Telephone Number is other than 10 alpha/numerics. Correction Procedures: Correct coding and transcription errors. If a telephone number is invalid, delete the entry on the screen.

# Field 01RP1 and Field 01RP2 - Return Processing Code (RPC)

3.12.15.4.30 (05-16-2025) Field 01RP1 and Field 01RP2 - Return Processing Code (RPC) Description - A Return Processing Code (RPC) is an alpha or numeric character used to identify a specific condition for the computer. The RPC is edited on page 1, in the right margin next to line 1c of Form 1065. Valid Condition - Field 01RP1 must be alpha or numeric or a combination of alpha and numeric characters, not to exceed 20 characters or blank. Invalid Condition: Characters are other than "A" through "Z" or "1" through "9" . More than 20 characters. Note: If more than 20 RPCs are needed, enter additional RPCs in Field 01RP2. Correction Procedures: Correct misplaced entries and transcription errors. When the code(s) entered on the return are illegible or invalid, examine the return and enter the correct code from the table below: Note: RPCs do not need to be entered in any specific order. RPC Explanation A Form 5471, Schedule E, Income, War Profits, and Excess Profits Taxes Paid or Accrued, is attached. B Form 5471, Schedule H, Current Earnings and Profits, is attached. C Form 5471, Schedule I-1, Information for Global Intangible Low-Taxed Income, is attached. D Form 5471, Schedule P, Previously Taxed Earnings and Profits of U.S. Shareholder in Certain Foreign Corporations, is attached. E Form 8865, Schedule G, Statement of Application of the Gain Deferred Method Under Section 721(c), is attached. F Form 8865, Schedule H, Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c), is attached. G Form 5471, Schedule G-1, Cost Sharing Arrangement. J Taxpayer writes IRA22DPE on Form 1065, or on an attachment. K Taxpayer writes IRA22TRE on Form 1065, or on an attachment. L Form 7204, Consent to Extend the Time to Assess Tax related to Contested Foreign Income Taxes - Provisional Foreign Tax Credit Agreement, is attached. M Form 7205, Energy Efficient Commercial Buildings Deduction, is attached. P Review required for NUM-PARTNERS>999 Q Review required for NUM-PARTNERS>999 2 Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI), is attached. 4 Form 8994, Employer Credit for Paid Family and Medical Leave, is attached. 6 Form 8996, Qualified Opportunity Fund, is attached. 7 Form 8990, Limitation on Business Interest Expense IRC 163(j), is attached. 9 Form 8997, Initial and Annual Statement of Qualified Opportunity Fund "QOF" Investments, is attached.

# Section 02 Errors

3.12.15.5 (01-01-2016) Section 02 Errors This subsection gives instructions for correcting Section 02 error conditions.

# General Information

3.12.15.5.1 (01-01-2016) General Information Section 02 has monetary amounts. The entries are of variable lengths. All entries are dollars only. If any income line on the return reflects a line entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, the Special Income Code must be "1" .

# Error Record Format

3.12.15.5.2 (01-01-2026) Error Record Format Data in Section 02 is obtained from Form 1065. See Exhibit 3.12.15-1, Form 1065, U.S. Return of Partnership Income. The Form 1065 field designators, the title and the location on the return where the data is obtained is shown below: Field Designator Maximum Length Title Positive/Negative Location on Form 1065 0201A 15 Gross Receipts or Sales (±) Form 1065, page 1, Line 1a 0201B 15 Returns and Allowances (±) Form 1065, page 1, Line 1b 0202 15 Cost of Goods Sold (±) Form 1065, page 1, Line 2 0204 15 Ordinary Income (Loss) from Other Partnerships and Estates and Trusts (±) Form 1065, page 1, Line 4 0205 15 Net Farm Profit (Loss) from Schedule F (±) Form 1065, page 1, Line 5 0206 15 Net Gain (Loss) from Form 4797 (±) Form 1065, page 1, Line 6 0207 15 Other Income (±) Form 1065, page 1, Line 7 0208 15 Total Income (±) Form 1065, page 1, Line 8 02TAS 15 Total Assets (±) Form 1065, page 1, Box "F" 02K02 15 Net Rental Real Estate Income (Loss) (±) Form 1065, Schedule K, Line 2 02K3A 15 Gross Income (Other Rental Activities) (±) Form 1065, Schedule K, Line 3a 02K3C 15 Balance Net Income (Loss) (Other Rental Activities) (±) Form 1065, Schedule K, Line 3c 02K05 15 Interest Income (±) Form 1065, Schedule K, Line 5 02K6A 15 Ordinary Dividend Income (±) Form 1065, Schedule K, Line 6a 02K07 15 Royalty Income (±) Form 1065, Schedule K, Line 7 02K9A 15 Net Long Term Capital Gain (Loss) (±) Form 1065, Schedule K, Line 9a 02K10 15 Net Gain (±) Form 1065, Schedule K, Line 10 02K11 15 Other Income Amount (±) Form 1065, Schedule K, Line 11 02KA1 15 Partnerships to which Section 42(j)(5) applies (+) Form 1065, Schedule K, Line 15a 02KA2 15 Other Low-income housing credit pre 90 amount (+) N/A 02KA3 15 Partner Low-income house credit after 89 amount (+) N/A 02KA4 15 Other than on Line 15a(1) (+) Form 1065, Schedule K, Line 15b 02KB1 15 Qualified Rehab (+) Form 1065, Schedule K, Line 15c 02ITR 1 International Tax Reporting Checkbox (+) Form 1065, Schedule K, Line 16a 02FTP 15 Foreign Gross Passive Income (±) Form 1065, Schedule K, Line 16f Note: Field applicable to tax years 202012 and prior. 02FTG 15 Foreign Gross Income - Other (±) Form 1065, Schedule K, Line 16h Note: Field applicable to tax years 202012 and prior. 02DIN 15 Interest Expense at Partners Level (±) Form 1065, Schedule K, Line 16i Note: Field applicable to tax years 202012 and prior. 02DED 15 Foreign Deductions at Partners Level - Other (±) Form 1065, Schedule K, Line 16j Note: Field applicable to tax years 202012 and prior. 02DAP 15 Deductions on Foreign Source Income at Partnership Level - Passive (±) Form 1065, Schedule K, Line 16m Note: Field applicable to tax years 202012 and prior. 02DAG 15 Deductions on Foreign Source Income at Partnership Level - Other (±) Form 1065, Schedule K, Line 16o Note: Field applicable to tax years 202012 and prior. 02FTC 15 Total Foreign Taxes (±) Form 1065, Schedule K, Line 16p Note: Field applicable to tax years 202012 and prior. 02FTR 15 Reduction in Foreign Taxes (±) Form 1065, Schedule K, Line 16q Note: Field applicable to tax years 202012 and prior. 02MCV 15 Merchant Card Vendor (±) Form 1065, (Rev 2011 only), Line 1a Note: Field applicable only to Tax Year 2011 Invalid Condition - Any field in Section 02 will be invalid if not all numbers. Exception: Field 02ITR is a checkbox. Correction procedures - Check for coding and transcription errors or misplaced entries.

# Field 02ITR - International Tax Reporting Checkbox

3.12.15.5.3 (01-01-2026) Field 02ITR - International Tax Reporting Checkbox Field 02ITR is transcribed from Form 1065, Schedule K, Line 16a. Field 02ITR is a 1 digit field valid for tax periods 202112 and later. Invalid Condition: The field length is more than 1 character and not "0" or "1" The tax period is before 202112 Correction Procedures: Correct coding errors, transcription errors, and misplaced entries. If the tax period is before 202112; delete the field.

# Section 03 Errors

3.12.15.6 (01-01-2020) Section 03 Errors This subsection identifies Section 03 field errors.

# General Information

3.12.15.6.1 (01-01-2023) General Information Section 03 has monetary amounts. The entries are of variable lengths. All entries are dollars only except 03TAX on Form 1065 which can be dollars and cents. If any income line on the return reflects a line entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the Special Income Code must be "1" .

# Error Record Format

3.12.15.6.2 (01-01-2026) Error Record Format Data in Section 03 is obtained from Form 1065, Form 1125-A (Cost of Goods Sold), Form 8825 (Rental Real Estate Income and Expenses of a Partnership or an S Corporation) and Schedule F (Profit or Loss From Farming). See Exhibit 3.12.15-1, Form 1065, U.S. Return of Partnership Income. The Form 1065 field designators, the title and the location on the return where the data is obtained is shown below: Field Designator Field Length Title Positive/ Negative Location on Form 1065 0309 15 Net Salary and Wages (Other than to partners) (+) Form 1065, page 1, Line 9 0310 15 Guaranteed Payments to Partners (+) Form 1065, page 1, Line 10 0311 15 Repairs Deduction (±) Form 1065, page 1, Line 11 0312 15 Bad Debts Deduction (±) Form 1065, page 1, Line 12 0313 15 Rent Deduction (+) Form 1065, page 1, Line 13 0314 15 Taxes/Licenses (+) Form 1065, page 1, Line 14 0315 15 Net Interest (+) Form 1065, page 1, Line 15 0316C 15 Depreciation Deduction (±) Form 1065, page 1, Line 16c 0317 15 Depletion (±) Form 1065, page 1, Line 17 0318 15 Retirement Programs (±) Form 1065, page 1, Line 18 0319 15 Employee Benefit Plans (±) Form 1065, page 1, Line 19 03EED 15 Energy efficient commercial buildings deduction (attach Form 7205) (+/-) Form 1065, page 1, Line 20 Note: Valid tax periods are 202301 and later. 03OTH 15 Other Deductions (±) Form 1065, page 1, Line 21 03TOT 15 Total Deductions (±) Form 1065, page 1, Line 22 03OBI 15 Ordinary Income (Loss) from Business (±) Form 1065, page 1, Line 23 03TAX 15 3.5 percent Tax (+) Form 1065, page 1, write-in above Line 23. 03A01 15 Beginning Inventory Amount (+) Form 1125-A, Line 1 03A02 15 Net Purchases (±) Form 1125-A, Line 2 03A06 15 Total Costs (±) Form 1125-A, Line 6 03A07 15 Ending Inventory Amount (+) Form 1125-A, Line 7 03H02 15 Gross Rents (+) Form 8825, Line 20a 03FL3 15 Gross Farm Income Cash (±) Form 1040, Schedule F, Line 9* (dotted portion) *(Line 11, dotted portion for prior years) 03FL1 15 Sale of Livestock (±) Schedule F, Line 1c Invalid Condition - Any field in Section 03 will be invalid if not all numbers. Correction procedures - Check for coding and transcription errors or misplaced entries.

# Section 04 Errors

3.12.15.7 (01-01-2020) Section 04 Errors This subsection identifies Section 04 field errors.

# General Information

3.12.15.7.1 (01-01-2020) General Information Section 04 has monetary amounts. The entries are of variable lengths. All entries are dollars only. If any income line on the return reflects a line entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, the Special Income Code must be "1" .

# Error Record Format

3.12.15.7.2 (01-01-2023) Error Record Format Data in Section 04 is obtained from Form 1065. See Exhibit 3.12.15-1, Form 1065, U.S. Return of Partnership Income. The Form 1065 field designators, the title and the location on the return where the data is obtained is shown below: Field Designator Field Length Title Positive/Negative Location on Form 1065 0419D 15 Mortgages, notes, bonds payable in 1 year or more (±) Form 1065, Schedule L, Line 19b, Column (d) 04PCA 15 Partners' Capital Account Ending (±) Form 1065, Schedule M-2, Line 9 Invalid Condition - Any field in Section 04 will be invalid if not all numbers. Correction procedures - Check for coding and transcription errors or misplaced entries.

# Section 05 Errors

3.12.15.8 (01-01-2016) Section 05 Errors This subsection gives instructions for correcting Section 05 error conditions.

# General Information

3.12.15.8.1 (01-04-2024) General Information Section 05 has address information of the partnership filing Form 1065. Section 05 will be present if any the following conditions exist: Has an address change. Form 1065, page 1, Line G, Box "4" is checked to show an address change. This section cannot be present on a "G" Coded short length record. Section 05 can be present on other short length records.

# Foreign Address - General Information

3.12.15.8.2 (01-01-2016) Foreign Address - General Information Ogden Submission Processing Center (OSPC) will process returns with Foreign/International and U.S. Possessions/Territories addresses. The determination of a Foreign Address is based only on the address of the partnership. A Foreign or international address is any address that is not in one of the 50 states or the District of Columbia. The following U.S. Possessions/Territories are considered foreign. American Samoa Federated States of Micronesia Guam Marshall Islands Northern Mariana Islands Palau Puerto Rico Virgin Islands (U.S.) An Army Post Office (APO), Diplomatic Post Office (DPO) or Fleet Post Office (FPO) is not a Foreign address. The U.S. Postal Service established new address requirements for APO/DPO/ FPO addresses. If an address appears in the old APO/DPO/FPO format, convert to the new State Code abbreviation based on the ZIP Code. For example, "APO New York, NY 091XX" , would be converted to "APO AE 091XX" . Refer to the APO/DPO/FPO conversion chart below: If ZIP Code is Then 340 AA 090-098 AE 962-966 AP All returns with a foreign or U.S. possession/territory address must be shipped to OSPC. SSPND with Action Code "650" . Attach Form 4227 with the notation "FORWARD TO OSPC" . Prepare Letter 86C to inform the taxpayer that the return has been sent to Ogden.

# ♦Foreign Addresses (OSPC Only)♦

3.12.15.8.2.1 (01-01-2016) ♦Foreign Addresses (OSPC Only)♦ A Foreign Address will have: Street address or P.O. Box City or town name Other principal subdivision (i.e., province, state, county, etc.) Postal Code, if present can be before or after the city, town, province, state, county, etc. name but always before the Foreign country. Foreign country Returns with an address in the U.S. Possessions/Territories are considered foreign returns for processing purposes and are entered in the same way as domestic addresses. A two-character alpha code must be entered in Field 05ST for the possession/territory name. U.S. Position/Territory Abbreviation American Samoa AS Federated States of Micronesia FM Guam GU Marshall Islands MH Northern Mariana Islands MP Palau PW Puerto Rico PR Virgin Islands (U.S.) VI A ZIP Code must be present for U.S. Possessions/Territories. See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries and Exhibit 3.12.15-19.

# Error Record Format

3.12.15.8.3 (01-01-2016) Error Record Format Listed below are the fields that are in Section 05. Data in this section is obtained from Form 1065: See Exhibit 3.12.15-1, Form 1065, U.S. Return of Partnership Income. Field Designator Maximum Length Title Location on Form 1065 05CON 35 "In-Care-Of" Name Entity section, Form 1065 05FAD 35 Foreign Address Entity section, Form 1065 05ADD 35 Street Address Entity section, Form 1065 05CTY 22 City Entity section, Form 1065 05ST 2 State Entity section, Form 1065 05ZIP 12 ZIP Code Entity section, Form 1065

# ♦Field 05CON - "In Care Of" Name♦

3.12.15.8.4 (01-01-2019) ♦Field 05CON - "In Care Of" Name♦ Description - Field 05CON is found in the entity section of the return. Valid Condition - Field 05CON 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 Condition - Field 05CON is invalid if any of the following conditions are present: The first position is % (percent) and the second position is not blank, or The first position is blank, or The first character of the "In-Care-Of" name is not alpha or numeric, or There are two consecutive blanks between significant characters. Correction Procedures: Correct coding and transcription errors. If Then A % (percent) 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 05CON. A blank is in the first position, Delete blank. Enter the "In-Care-Of" name beginning with an alpha or numeric in Field 05CON. The first character of the "In-Care-Of" name is not alpha or numeric, Verify "In-Care-Of" name on the return. Enter the "In-Care-Of" name beginning with an alpha or numeric in Field 05CON. Two consecutive blanks are present between significant characters, Delete any unnecessary blanks in Field 05CON.

# ♦Field 05FAD - Foreign Address♦

3.12.15.8.5 (01-01-2022) ♦Field 05FAD - Foreign Address♦ Description - Field 05FAD is in the entity section of the return. This field will have an entry when there is a foreign address present on the return. Field 05FAD must not be present on "G" coded short length records. Valid Condition - Valid characters are alpha, numeric and special characters. Invalid Conditions - Field 05FAD will generate as an error when any of the following conditions are present: The first position is blank. Any character follows two consecutive blanks. There are more than 35 characters present in the field. Note: ISRP inputs 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. If Then Field 05FAD is present, GTSEC 05. Ensure Field 05CTY has a Foreign Country Code and Field 05ST has a "." (period/space). See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries. Exception: Use the country code based on the province in Field 05CTY if the Foreign address is from Canada and the address has a province name or abbreviation. See Exhibit 3.12.15-21, Province/Country Code - Canada Only. A province abbreviation is not present for Australia, Brazil, Canada, Cuba, Italy, Mexico, or The Netherlands but a province name is present, Enter the province abbreviation in the proper position in Field 05FAD. See Exhibit 3.12.15-20, Province, State and Territory Abbreviations. A foreign address is not present on the return, SSPND with Action Code 610. Renumber return with domestic DLN. If Form 8822, Change of Address or Form 8822-B, Change of Address or Responsible Party - Business is attached to the return, compare the name and address information on the Form 8822 or Form 8822-B, to the return. Note: A business may have two addresses. One is the mailing address and the other is the location address or physical location of the business. If And Then Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party - Business, is attached, All of the following applies: Mailing address information is the same, No location address is on Form 8822 or Form 8822-B, Line 7, No entry on Form 8822-B, Lines 8 or 9, Take no action and continue processing. Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party - Business, is attached, Any of the following applies: Mailing address information is different, Location address is on Form 8822 or Form 8822-B, Line 7, An entry is listed on Form 8822-B, Lines 8 or 9, Enter address shown on Form 8822 or Form 8822-B in Field 05FAD. Notate "Form 8822/8822-B detached" on tax return. Detach Form 8822 or Form 8822-B and route to Entity Control using Form 4227, Intra-SC Reject or Routing Slip, or follow local procedures. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822 or Form 8822-B" . Note: The lead tax examiner must batch all Form 8822 or Form 8822-B daily and hand carry to Entity Control for expedite processing.

# Field 05ADD - Street Address

3.12.15.8.6 (06-26-2016) Field 05ADD - Street Address Description - Field 05ADD is found in the entity section of the return. Field 05ADD must not be present on "G" Coded short length records. Valid Condition - Valid characters are alpha, numeric, blank, dash or slash. Invalid Condition - Field 05ADD will generate as an error when any of the following conditions are present: Any character is present other than alpha, numeric, blank, dash or slash. The first position is blank. Any character follows two consecutive blanks. There are more than 35 characters present in the field. Note: ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return. Correction Procedures: Correct coding and transcription errors. If Then The first position is blank, All positions must be blank. Field 05ADD is present, Fields 05CTY, 05ST and 05ZIP must be present. Street address is in error and a valid Major City Code is present, Correct by entering the entire name of the city in Field 05CTY and the State Code in Field 05ST. See Document 7475. A good address is not found, Delete address and revert to INOLE. If Form 8822 (Change of Address) or Form 8822-B (Change of Address - Business) is attached to the return, compare the Name Control, EIN, Address, City, State and ZIP Code information on the Form 8822 or Form 8822-B to the return. Note: The lead tax examiner is required to batch all Form 8822 or Form 8822-B daily and hand carry to Entity Control for expedite processing.

# Field 05CTY - City

3.12.15.8.7 (02-05-2018) Field 05CTY - City Description - Field 05CTY is found in the entity section of the return. Valid Condition - Valid characters are alpha and blank. Invalid Condition - Field 05CTY will generate as an error when any of the following conditions are present: The first position is blank. Any character is present other than blank or alpha. Any character follows two consecutive blanks. The Major City Code does not match any of the valid codes in the Major City Code Table. Note: Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters. ISRP will enter the Major City Code as appropriate. This code represents the city and state and is transcribed on the error record with no intervening blanks and no other characters in the City field either before or after the code. Foreign Country Code is not valid if Field 05CTY has "XX" . Correction Procedures: Correct coding and transcription errors. Determine if a Major City Code is used. Note: For a listing of Major City Codes, See Document 7475. If Then A Major City Code is used, Field 05CTY must be present. Field 05CTY has an error, Check to see if the Major City Code is correct. Field 05CTY is not valid and a Major City Code cannot be determined, Input the entire city name. A Major City Code is not used and Field 05CTY is present, Field 05ST (State) must be present. A Foreign Address is shown on the return, Enter appropriate Foreign Country Code in Field 05CTY See Document 7475 Exception: Use the country code based on the province in Field 05CTY if the Foreign address is from Canada and the address has a province name or abbreviation. See Exhibit 3.12.15-21, Province/Country Code - Canada Only. Field 05CTY (Field 06CTY) has an incorrect Country Code or "XX" , Enter appropriate Foreign Country Code in Field 05CTY See Document 7475. If Form 8822 (Change of Address) or Form 8822-B (Change of Address - Business) is attached to the return, compare the Name Control, EIN, Address, City, State and ZIP Code information on the Form 8822 or Form 8822-B to the return.

# Field 05ST - State

3.12.15.8.8 (01-01-2016) Field 05ST - State Description - Field 05ST is found in the entity section of the return. Valid Condition - Valid characters are alpha and blank. Invalid Condition - The field is invalid if it is not in the State Code Table. Correction Procedures: Correct coding and transcription errors. For a list of valid State Codes, See Document 7475 and Exhibit 3.12.15-19, U.S. Possessions/Territories State Abbreviations and ZIP Codes. If unable to perfect, DLSEC 05. If Form 8822 (Change of Address) or Form 8822-B (Change of Address - Business) is attached to the return, compare the Name Control, EIN, Address, City, State and ZIP Code information on the Form 8822 or Form 8822-B to the return. See IRM 3.12.15.8.6.

# Field 05ZIP - ZIP Code

3.12.15.8.9 (01-01-2016) Field 05ZIP - ZIP Code Description - Field 05ZIP is found in the entity section of the return. Valid Condition - Valid characters are numeric and blank. Invalid Condition - Field 05ZIP will generate as an error when any of the following conditions are present: Any character is other than numeric or blank. An entry is other than five or nine positions. The entry is not within the range of 00401 and 99999. The entry does not match the Major City Code or State Code. Correction Procedures: Correct coding and transcription errors. If Then Field 05ZIP is transcribed incorrectly, Enter the correct entry from the return. Only the first five digits are required to be entered in Field 05ZIP. A valid ZIP Code is not available from the return or an attachment, Determine the first 3 digits of a valid ZIP Code for the Major City. See Document 7475 or Exhibit 3.12.15-19 for U.S. Possessions/Territories ZIP Codes. Enter "01" for the fourth and fifth digits in Field 05ZIP. The Major City is not listed in Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries or the first three digits cannot be determined, Enter the ZIP Code in Field 05ZIP of the State shown in the address using Document 7475. If Form 8822 (Change of Address) or Form 8822-B (Change of Address - Business) is attached to the return, compare the Name Control, EIN, Address, City, State and ZIP Code information on the Form 8822 or Form 8822-B against the return.

# Section 06 - Schedule B (Form 1065)

3.12.15.9 (01-01-2024) Section 06 - Schedule B (Form 1065) This subsection gives Section 06 error conditions.

# General Information

3.12.15.9.1 (01-01-2024) General Information Section 06 has alpha numeric characters, checkboxes, money amounts and dates. Section 06 is transcribed in dollars only. There is no math check on these fields.

# Error Record Format

3.12.15.9.2 (01-01-2026) Error Record Format Listed below are the fields in Section 06 from Form 1065, Schedule B, Other Information. The field designators, title and location where the data is obtained from is shown in the table below: Field Designator Field Length Field title Positive/ Negative Location 06LPC 1 Limited Partnership Code N/A Form 1065, Schedule B, Line 1 06DPC 1 Dual Partner Code N/A Form 1065, (prior year 201811 and before only), Schedule B, Line 2 06FDC 1 Foreign/Domestic Corporation Code N/A Form 1065, Schedule B, Line 2a 06INE 1 Individual/Estate Ownership Code N/A Form 1065, Schedule B, Line 2b 06PCS 1 Ownership of Foreign or Domestic Corporation Code N/A Form 1065, Schedule B, Line 3a 06DPT 1 Ownership of Foreign Partnership or Trust Code N/A Form 1065, Schedule B, Line 3b 06PTT 1 Partnership Level Tax Treatment Election Code N/A Form 1065 (prior year 201811 and before only), Schedule B, Question 5 0610A 1 Yes/No Checkbox N/A Form 1065, Schedule B, Line 10a (§754 election) 0610B 1 Did the partnership make a basis adjustment under section 743(b)? Yes/No Checkbox N/A Form 1065, Schedule B, Line 10b 06B2 15 Total aggregate amount of section 743(b) (+) Form 1065, Schedule B, Line 10b, $ amount 0610C 1 Did the partnership make a basis adjustment under section 734(b)? Yes/No Checkbox N/A Form 1065, Schedule B, Line 10c 06C2 15 Total amount of section 734(b) adjustment (+) Form 1065, Schedule B, Line 10c, $ amount 0610D 1 Is the partnership required to adjust the basis of partnership assets under section 743(b) or 734(b)? Yes/No Checkbox N/A Form 1065, Schedule B, Line 10d 06DRE 6 Number of Form 8858 attached N/A Form 1065, Schedule B, Line 13a 06FPI 6 Number of Form 8805 attached N/A Form 1065, Schedule B, Line 14 06FPC 1 Foreign Partner Code N/A Form 1065, Schedule B, Line 14 06IRI 6 Number of Form 8865 attached N/A Form 1065, Schedule B, Line 15 06NFC 3 Number of Form 5471 attached N/A Form 1065, Schedule B, Line 17 06CRT 1 Qualified Opportunity Fund Code - Yes/No Checkbox N/A Form 1065, Schedule B, Question 25 Note: For prior year revisions 202012 and before, Schedule B, Question 26. 06QOF 15 Qualified Opportunity Fund Amount (+) Form 1065, Schedule B, Question 25 Note: For prior year revisions 202012 and before, Schedule B, Question 26. 06NFP 5 Number of foreign partners that disposed of an interest or received distributions N/A Form 1065, Schedule B, Line 26 Note: For prior year revisions 202012 and before, Schedule B, Line 27. 06TSF 1 Were there any transfers between the partnership and its partners? N/A Form 1065, Schedule B, Line 27 Note: For prior year revisions 202012 and before, Schedule B, Line 28. 0629a 1 Is the partnership a specified affiliate of an applicable foreign corporation? Yes/No Checkbox N/A Form 1065, Schedule B, Line 29a 0629b 1 Is the partnership an expatriated entity with respect to a covered surrogate foreign corporation? Yes/No Checkbox N/A Form 1065, Schedule B, Line 29b 06DAC 1 At any time did the partnership receive a digital asset? Yes/No Checkbox N/A Form 1065, Schedule B, Line 30 06ELC 1 Partnership Audit Election Code N/A Form 1065, Schedule B, Line 33 Note: For prior year revision 2022, Schedule B, Line 30. For prior year revision 2021, Schedule B, Line 29. For prior year Revisions 202012 and before, Schedule B, Question 25. 06SK1 3 Total Number of Schedules K-1 N/A Form 1065, Schedule B, Line 33 Note: For prior year revision 2022, Schedule B, Line 30. For prior year revision 2021, Schedule B, Line 29, For prior year revisions 202012 and before, Schedule B, Question 25.

# Field 06LPC - Limited Partnership Code

3.12.15.9.3 (01-04-2024) Field 06LPC - Limited Partnership Code Field 06LPC is transcribed from Schedule B, Line 1 of Form 1065. Invalid Condition - Entry other than "1" , "2" , "3" , "4" , "5" , "6" or blank. Correction Procedures: Correct coding and transcription errors. If Field 06LPC was transcribed incorrectly, enter the correct code from Schedule B, Line 1. Determine the correct code as follows: If Then The "Domestic General Partnership" box is checked Enter "1" in Field 06LPC. The "Domestic Limited Partnership" box is checked Enter "2" in Field 06LPC. The "Domestic Limited Liability Company" box is checked Enter "3" in Field 06LPC. The "Domestic Limited Liability Partnership" box is checked Enter "4" in Field 06LPC. The "Foreign Partnership" box is checked Enter "5" in Field 06LPC. The "Other" box is checked Enter "6" in Field 06LPC. Multiple boxes are checked Enter code for the first box checked. No box is checked Leave blank.

# Field 06DPC - Dual Partner Code

3.12.15.9.4 (01-01-2024) Field 06DPC - Dual Partner Code Field 06DPC is based on the partnership response to the question on Schedule B, Line 2 on prior year revisions of Form 1065. Invalid Condition: Tax Period is 201812 or later. Other than "1" , "2" , or "3" , or blank. Other than blank on short length records. Correction Procedures: If Then Field 06DPC was transcribed incorrectly, Enter the correct Dual Partner Code from Schedule B, Line 2. The "Yes" box is checked, Enter "1" in Field 06DPC. Verify "4" is present in Field 01ADC. The "No" box is checked, Enter "2" in Field 06DPC. Both boxes are checked, Enter "3" in Field 06DPC. Neither box is checked or Tax Period is 201812 and later, Leave Field 06DPC blank. If Schedule B is not attached and the tax year is 199112 through 201811, determine and correct Field 06DPC as follows: If Then Schedule K-1 is attached and Question I (i) shows type of entity is "Partnership" (Question K on Tax Years 2004-2006, Question B on Tax Years 1993-2003 or Question C on Tax Years 1991-1992). Enter "1" in Field 06DPC. Schedule K-1 is not attached, Enter "2" in Field 06DPC.

# Field 06FDC - Foreign/Domestic Corporation Code

3.12.15.9.5 (01-01-2024) Field 06FDC - Foreign/Domestic Corporation Code Field 06FDC is based on the partnership response to the question on Schedule B, Line 2a* of Form 1065. *(Prior year revision, Line 3a). Invalid Condition: Other than "1" , "2" , "3" or blank on full length records. Other than blank on short length records Correction Procedures: If Then Field 06FDC was transcribed incorrectly, Enter the correct Foreign Domestic Corporation Code from Schedule B, Line 2a. The "Yes" box is checked, Enter "1" in Field 06FDC. The "No" box is checked, Enter "2" in Field 06FDC. Both boxes are checked, Enter "3" in Field 06FDC. Neither box is checked, Leave Field 06FDC blank.

# Field 06INE - Individual/Estate Ownership Code

3.12.15.9.6 (01-01-2024) Field 06INE - Individual/Estate Ownership Code Field 06INE is based on the partnership response to the question on Schedule B, Line 2b* of Form 1065. *(Prior year revision, Line 3b). Invalid Condition: Other than "1" , "2" , or "3" , or blank. Other than blank on short length records. Correction Procedures: If Then Field 06INE was transcribed incorrectly, Enter the correct Individual/Estate Ownership Code from Schedule B, Line 2b. The "Yes" box is checked, Enter "1" in Field 06INE. The "No" box is checked, Enter "2" in Field 06INE. Both boxes are checked, Enter "3" in Field 06INE. Neither box is checked, Leave Field 06INE blank.

# Field 06PCS - Ownership of Foreign or Domestic Corporation Code

3.12.15.9.7 (01-01-2024) Field 06PCS - Ownership of Foreign or Domestic Corporation Code Field 06PCS is based on the partnership response to the question on Schedule B, Line 3a* of Form 1065. *(Prior year revision, Line 4a). Invalid Condition: Other than "1" , "2" , or "3" , or blank. Other than blank on short year length records. Correction Procedures: If Then Field 06PCS was transcribed incorrectly, Enter the correct Ownership of Foreign or Domestic Corporation Code from Schedule B, Line 3a. The "Yes" box is checked, Enter "1" in Field 06PCS. The "No" box is checked, Enter "2" in Field 06PCS. Both boxes are checked, Enter "3" in Field 06PCS. Neither box is checked, Leave Field 06PCS blank.

# Field 06DPT - Ownership of Foreign Partnership or Trust Code

3.12.15.9.8 (01-01-2024) Field 06DPT - Ownership of Foreign Partnership or Trust Code Field 06DPT is based on the partnership response to the question on Schedule B, Line 3b* of Form 1065. *(Prior year revision, Line 4b). Invalid Condition: Other than "1" , "2" , or "3" , or blank. Other than blank on short length records. Correction Procedures: If Then Field 06DPT was transcribed incorrectly, Enter the correct Ownership of Foreign Partnership or Trust Code from Schedule B, Line 3b. The "Yes" box is checked, Enter "1" in Field 06DPT. The "No" box is checked, Enter "2" in Field 06DPT. Both boxes are checked, Enter "3" in Field 06DPT. Neither box is checked, Leave Field 06DPT blank.

# Field 06PTT - Partnership Level Tax Treatment Election Code

3.12.15.9.9 (01-01-2024) Field 06PTT - Partnership Level Tax Treatment Election Code Field 06PTT is based on the partnership response to the question on Schedule B, question 5 on prior year revisions of Form 1065. Invalid Condition: Tax period 201812 or later. Other than "1" , "2" , or "3" , or blank. Other than blank on short length records. Correction Procedures: If Then Field 06PTT was transcribed incorrectly, Enter the correct Partnership Level Tax Treatment Election Code from Schedule B, question 5. The "Yes" box is checked, Enter "1" in Field 06PTT. The "No" box is checked, Enter "2" in Field 06PTT. Both boxes are checked, Enter "3" in Field 06PTT. Neither box is checked, or Tax Period is 201812 and later, Leave Field 06PTT blank.

# Field 0610A - Section 754 Election

3.12.15.9.10 (01-01-2024) Field 0610A - Section 754 Election Field 0610a is based on the partnership response to the question on Schedule B, question 10a, Form 1065. Invalid Condition: Other than "1" , "2" , or "3" , or blank. Other than blank on short length records. Correction Procedures: If Then Field 0610A was transcribed incorrectly, Enter the correct Partnership section 754 election from Schedule B, question 10a. The "Yes" box is checked, Enter "1" in Field 0610A. Verify "7" is present in Field 01ADC. If not present, enter "7" in Field 01ADC. The "No" box is checked, Enter "2" in Field 0610A. Both boxes are checked, Enter "3" in Field 0610A. Verify "7" is present in Field 01ADC. If not present, enter "7" in Field 01ADC. Neither box is checked, Leave Field 0610A blank. Before 199512, DO NOT code.

# Field 0610B - Optional basis adjustment under section 743(b)

3.12.15.9.11 (01-24-2024) Field 0610B - Optional basis adjustment under section 743(b) Field 0610B is based on the partnership response to the question on Schedule B, question 10b, Form 1065. Invalid Condition: Other than "1" , "2" , or "3" , or blank. Other than blank on short length records. Correction Procedures: If Then Field 0610B was transcribed incorrectly, Enter the correct Optional basis adjustment under section 743(b) from Schedule B, question 10b. The "Yes" box is checked, Enter "1" in Field 0610B. The "No" box is checked, Enter "2" in Field 0610B. Both boxes are checked, Enter "3" in Field 0610B. Neither box is checked, Leave Field 0610B blank. Note: Field 0610B is valid for tax periods 202301 and subsequent. If an entry is present in Field 0610B and the tax period is before 202301, delete the entry.

# Field 06B2 - Total aggregate net positive amount under section 743(b)

3.12.15.9.12 (01-01-2024) Field 06B2 - Total aggregate net positive amount under section 743(b) Field 06B2 is based on the partnership response to the total aggregate net positive amount on Schedule B, question 10b, Form 1065. Invalid Condition: Field is other than all numeric or blank. Field is negative. Tax Period is before 202301. Correction Procedures: Correct transcription errors. Note: Ensure the money amount is from the total aggregate net positive amount. If the amount is negative, delete the field. If the Tax Period is before 202301, delete the field.

# Field 0610C - Optional basis adjustment under section 734(b)

3.12.15.9.13 (01-24-2024) Field 0610C - Optional basis adjustment under section 734(b) Field 0610c is based on the partnership response to the question on Schedule B, question 10c, Form 1065. Invalid Condition: Other than "1" , "2" , or "3" , or blank. Other than blank on short length records. Correction Procedures: If Then Field 0610C was transcribed incorrectly, Enter the correct Optional basis adjustment under section 734(b) from Schedule B, question 10c. The "Yes" box is checked, Enter "1" in Field 0610C. The "No" box is checked, Enter "2" in Field 0610C. Both boxes are checked, Enter "3" in Field 0610C. Neither box is checked, Leave Field 0610C blank. Note: Field 0610C is valid for tax periods 202301 and subsequent. If an entry is present in Field 0610C and the tax period is before 202301, delete the entry.

# Field 06C2 - Total aggregate net positive amount under section 734(b)

3.12.15.9.14 (01-01-2024) Field 06C2 - Total aggregate net positive amount under section 734(b) Field 06C2 is based on the partnership response to the total aggregate net positive amount on Schedule B, question 10c, Form 1065. Invalid Condition: Field is other than all numeric or blank. Field is negative. Tax Period is before 202301. Correction Procedures: Correct transcription errors. Note: Ensure the money amount is from the total aggregate net positive amount. If the amount is negative, delete the field. If the Tax Period is before 202301, delete the field.

# Field 0610D - Is the partnership required to adjust the basis of partnership property.

3.12.15.9.15 (01-24-2024) Field 0610D - Is the partnership required to adjust the basis of partnership property. Field 0610D is based on the partnership response to the question on Schedule B, question 10d, Form 1065. Invalid Conditions: Other than "1" , "2" , or "3" , or blank. Other than blank on short length records. Correction Procedures: If Then Field 0610D was transcribed incorrectly, Enter the correct response if the partnership is required to adjust the basis of partnership property from Schedule B, question 10d. The "Yes" box is checked, Enter "1" in Field 0610D. The "No" box is checked, Enter "2" in Field 0610D. Both boxes are checked, Enter "3" in Field 0610D. Neither box is checked, Leave Field 0610D blank. Note: Field 0610D is valid for tax periods 202301 and subsequent. If an entry is present in Field 0610D and the tax period is before 202301, delete the entry.

# Field 06DRE - Form 8858 Attached

3.12.15.9.16 (01-01-2026) Field 06DRE - Form 8858 Attached Field 06DRE is based on the partnership entry on Schedule B, Line 13a on Form 1065. *(Prior year revision, Line 15). Invalid Condition: Entry other than "0" through "999999" . Correction Procedures: If Then Field 06DRE was transcribed incorrectly, Enter the correct number of Form 8858 attached from Schedule B, Line 13a. The entry is greater than "1" , Verify "2" is present in Field 01ADC. If not present, enter "2" in Field 01ADC.

# Field 06FPI - Form 8805 Attached

3.12.15.9.17 (01-01-2024) Field 06FPI - Form 8805 Attached Field 06FPI is based on the partnership entry on Schedule B, Line 14* on Form 1065. *(Prior year revision, Line 16). Invalid Condition: Entry other than "0" through "999999" . Correction Procedures: If Then Field 06FPI was transcribed incorrectly, Enter the correct number of Form 8805 attached from Schedule B, Line 14. The entry is greater than "1" , Verify "2" is present in Field 01ADC. If not present, enter "2" in Field 01ADC.

# Field 06FPC - Foreign Partner Code

3.12.15.9.18 (01-01-2026) Field 06FPC - Foreign Partner Code Field 06FPC, Foreign Partner Code, is based on the partnership response to the question on Schedule B, Line 14* on Form 1065, "Does this partnership have any foreign partners?" *(Prior year revision, Question 16). Invalid Condition: Entry other than "1" , "2" , "3" , or blank. Correction Procedures: If Then Field 06FPC was transcribed incorrectly, Enter the correct Foreign Partner Code from Schedule B, Line 14. See Figure 3.12.15-8, Foreign Partner Code Filed (06FPC) The "Yes" box is checked, Enter "1" in Field 06FPC. Verify "2" is present in Field 01ADC. If not present, enter "2" in Field 01ADC. The "No" box is checked, Enter "2" in Field 06FPC. Both boxes are checked, Enter "3" in Field 06FPC. Neither box is checked, Leave Field 06FPC blank. Figure 3.12.15-8 Foreign Partner Code Field 06FPCThis graphic is a section of Form 1065, Schedule B, illustrating the location of the Foreign Partnership Code. Field 06FPC is to the right of Line 14, Does the partnership have any foreign partners? Please click here for the text description of the image.

# Field 06IRI - Form 8865 Attached

3.12.15.9.19 (01-01-2024) Field 06IRI - Form 8865 Attached Field 06IRI is found on Schedule B, Line 15*, on Form 1065. *(Prior year revision, Line 17). Invalid Condition: Entry other than "0" through "999999" . Correction Procedures: If Then Field 06IRI was transcribed incorrectly, Enter the correct number from Schedule B, Line 15. Field 06IRI has an entry greater than "1" , Verify "2" is present in Field 01ADC. If not present, enter "2" in Field 01ADC.

# Field 06NFC - Form 5471 Attached

3.12.15.9.20 (01-01-2024) Field 06NFC - Form 5471 Attached Field 06NFC is found on Schedule B, Line 17*, on Form 1065. *(Prior year revision, Line 19). Invalid Condition: Entry other than "0" to "999" Correction Procedures: If Then Field 06NFC was transcribed incorrectly, Enter the correct number from Schedule B, Line 17.

# Field 06CRT - Form 8996, Qualified Opportunity Fund Code

3.12.15.9.21 (01-01-2024) Field 06CRT - Form 8996, Qualified Opportunity Fund Code Field 06CRT is found on Schedule B, Line 25 on Form 1065. Note: For prior years 202012 and before, Line 26. Invalid Condition: An entry other than "0" , "1" , "2" , "3" , or blank. Tax period is before 201812. Correction Procedures: If Then Field 06CRT was transcribed incorrectly, Enter the correct Qualified Opportunity Fund Code from Schedule B, Line 25. The "Yes" box is checked, Enter "1" in Field 06CRT. The "No" box is checked, Enter "2" in Field 06CRT. Both boxes are checked, Enter "3" in Field 06CRT. Neither box is checked, Enter "0" in Field 06CRT. Tax Period is before 201812, Enter "0" in Field 06CRT. Note: If Form 8996 is attached, verify "6" is present in Field 01RP1.

# Field 06QOF - Form 8996, Qualified Opportunity Fund Amount

3.12.15.9.22 (01-01-2024) Field 06QOF - Form 8996, Qualified Opportunity Fund Amount Field 06QOF is found on Schedule B, Line 25 on Form 1065. Note: For prior years 202012 and before, Line 26. Invalid Condition: Field is other than all numeric or blank. Field is negative. Tax period is before 201812. Correction Procedures: Correct transcription errors. If the amount is negative, delete the field. If the Tax Period is before 201812, delete the field. Note: If Form 8996 is attached, verify "6" is present in Field 01RP1.

# Field 06NFP - Number of Foreign Partners that disposed of an interest or received distributions.

3.12.15.9.23 (01-01-2024) Field 06NFP - Number of Foreign Partners that disposed of an interest or received distributions. Field 06NFP is found on Schedule B, Line 26 on Form 1065. Note: For prior years 202012 and before, Line 27. Invalid Condition: Field is other than all numeric. Field is other than "00000" through "99999" . Tax Period is before 201912 Correction Procedures: Correct transcription errors. If other than "00000" through "99999" , delete the field. If the Tax Period is before 201912, delete the field.

# Field 06TSF - Were there any transfers between the Partnership and its partners subject to disclosure requirements.

3.12.15.9.24 (01-01-2024) Field 06TSF - Were there any transfers between the Partnership and its partners subject to disclosure requirements. Field 06TSF is a checkbox for transfers between the partnership and its partners subject to disclosure of Regulations section 1.707-8 on Schedule B, Question 27, Form 1065. Code and Edit will edit a "1" , "2" , or "3" to the right of Question 27. Note: For prior years 202012 and before, Question 28. Invalid Condition: Field is other than numeric. Field is other than "0" , "1" , "2" , or "3" . Tax Period is before 201912 Correction Procedures: If Then Field 06TSF was transcribed incorrectly, Enter the correct code from Schedule B, Question 27. The "Yes" box is checked, Enter a "1" in Field 06TSF. The "No" box is checked, Enter a "2" in Field 06TSF. Both boxes are checked, Enter a "3" in Field 06TSF. Neither box is checked, Enter a "0" in Field 06TSF. Other than "0" , "1" , "2" , or "3" , Delete the field. Tax Period is before 201912, Delete the field.

# Field 0629a - Is the partnership required to file Form 7208 under the applicable foreign corporation rules.

3.12.15.9.25 (01-01-2024) Field 0629a - Is the partnership required to file Form 7208 under the applicable foreign corporation rules. Field 0629a is found on Schedule B, Question 29a, Form 1065. Invalid Condition: Field is other than numeric. Field is other than "0" , "1" , "2" , or "3" . Tax Period is before 202301. Correction Procedures: If Then Field 0629a was transcribed incorrectly, Enter the correct code from Schedule B, Question 29a. The "Yes" box is checked, Enter a "1" in Field 0629a. The "No" box is checked, Enter a "2" in Field 0629a. Both boxes are checked, Enter a "3" in Field 0629a. Neither box is checked, Enter a "0" in Field 0629a. Other than "0" , "1" , "2" , or "3" , Delete the field. Tax Period is before 202301, Delete the field.

# Field 0629b - Is the partnership required to file Form 7208 under the covered surrogate corporation rules.

3.12.15.9.26 (01-01-2024) Field 0629b - Is the partnership required to file Form 7208 under the covered surrogate corporation rules. Field 0629b is found on Schedule B, Question 29b, Form 1065. Invalid Condition: Field is other than numeric. Field is other than "0" , "1" , "2" , or "3" . Tax Period is before 202301. Correction Procedures: If Then Field 0629b was transcribed incorrectly, Enter the correct code from Schedule B, Question 29b. The "Yes" box is checked, Enter a "1" in Field 0629b. The "No" box is checked, Enter a "2" in Field 0629b. Both boxes are checked, Enter a "3" in Field 0629b. Neither box is checked, Enter a "0" in Field 0629b. Other than "0" , "1" , "2" , or "3" , Delete the field. Tax Period is before 202301, Delete the field.

# Field 06DAC - Digital Assets checkbox

3.12.15.9.27 (01-01-2024) Field 06DAC - Digital Assets checkbox Field 06DAC is found on Schedule B, Line 30, Form 1065. Invalid Condition: Field is other than numeric. Field is other than "0" , "1" , "2" , or "3" . Tax Period is before 202301. Correction Procedures: If Then Field 06DAC was transcribed incorrectly, Enter the correct code from Schedule B, Line 30. The "Yes" box is checked, Enter a "1" in Field 06DAC. The "No" box is checked, Enter a "2" in Field 06DAC. Both boxes are checked, Enter a "3" in Field 06DAC. Neither box is checked, Enter a "0" in Field 06DAC. Other than "0" , "1" , "2" , or "3" , Delete the field. Tax Period is before 202301, Delete the field.

# Field 06ELC - Partnership Audit Election Code

3.12.15.9.28 (01-01-2025) Field 06ELC - Partnership Audit Election Code Field 06ELC is found on Schedule B, Line 33 on Form 1065. Invalid Condition: Blank An entry other than "0" , "1" , "2" , or "3" Tax Period is before 201812. Correction Procedures: If Then Field 06ELC was transcribed incorrectly, Enter the correct code from Schedule B, Line 33. The "Yes" box is checked, Enter a "1" in Field 06ELC. The "No" box is checked, Enter a "2" in Field 06ELC. Both boxes are checked, Enter a "3" in Field 06ELC. Neither box is checked, Enter a "0" in Field 06ELC. Tax Period is before 201812, Enter a "0" in Field 06ELC.

# Field 06SK1 - Total Number of Schedules K-1 (From Schedule B-2, Part III, Line 3)

3.12.15.9.29 (01-01-2025) Field 06SK1 - Total Number of Schedules K-1 (From Schedule B-2, Part III, Line 3) Field 06SK1 is found on Schedule B, Line 33 next the statement "Enter the total from Schedule B-2, Part III, Line 3" , on Form 1065. Invalid Condition: Not numeric. Entry other than one to 999. Tax Period is before 201812 Correction Procedures: If Then Field 06SK1 was transcribed incorrectly, Enter the correct number from Schedule B, Line 33. Exception: If greater than 999, see below. Field 06SK1 is more than 999, Delete the amount and enter 001. Field 06SK1 is blank or not numeric, Enter 000. Tax Period is before 201812, Delete the amount and enter 000.

# Section 07 Errors

3.12.15.10 (01-01-2024) Section 07 Errors This subsection gives instructions for correcting Section 07 error conditions.

# General Information

3.12.15.10.1 (01-01-2024) General Information Section 07 has money amounts from the tax and payment section of Form 1065. Section 07 is transcribed in dollars only.

# Error Record Format

3.12.15.10.2 (01-01-2026) Error Record Format Listed below are fields in Section 07 from Form 1065. The field designators, title and location where the data it obtained from is shown in the table below: Field Designator Field Length Field Title Positive/ Negative Location 0724 15 Interest due under look-back method - completed long-term contracts (attach Form 8697) (+) Form 1065, Line 24. 0725 15 Interest due under look-back method - income forecast method (attach Form 8866) (+) Form 1065, Line 25. 0726 15 BBA AAR imputed underpayment (+) Form 1065, Line 26. 0727 15 Other taxes (+) Form 1065, Line 27. 0728 15 Total balance due. Add lines 24 through 27 (+) Form 1065, Line 28. 07EPE 15 Elective payment election amount from Form 3800 (+) Form 1065, Line 29. 07EPV 15 Elective Payment election amount verified (+) Form 1065, Line 29 0730 15 Payment (+) Form 1065, Line 30. 07B/R 15 Amount Owed/Overpayment (+/-) Form 1065, Lines 31/32a.

# Field 0724 and Field 0725 Form 8697 Interest Computation Under the Look-Back-Method for Completed Long-Term Contracts and Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method

3.12.15.10.3 (01-01-2026) Field 0724 and Field 0725 Form 8697 Interest Computation Under the Look-Back-Method for Completed Long-Term Contracts and Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method Field 0724 is transcribed from Line 24, Form 1065. Field 0725 is transcribed from Line 25, Form 1065. Invalid Conditions: Fields 0724 and 0725 are invalid if: Tax period is before 202301. Fields are other than all numeric or blank. Field lengths are more than 15 characters. Fields are negative. Correction Procedures: Correct coding and transcription errors. If the tax period is before 202301, delete the field. If Then A refund is claimed on Form 8697 or Form 8866 Disallow the credit, Delete the credit amount from Form 1065 refund, if included Detach and route Form 8697 or Form 8866 to Accounts Management, Note: IRM 3.12.15.2.14, Perfection of Attachments. Form 8697 or Form 8866 is paid in full or has a balance due, No action is needed.

# Field 0726 BBA AAR Imputed Underpayment

3.12.15.10.4 (01-01-2026) Field 0726 BBA AAR Imputed Underpayment This Field is transcribed from Line 26, Form 1065. Invalid Conditions: Field 0726 is in invalid if: Tax period is before 202301. Field is other then all numeric or blank. Field length is more than 15 characters. Field is negative. Correction Procedures: Correct coding and transcription errors. If the tax period is before 202301, delete the field.

# Field 0727 Other Taxes

3.12.15.10.5 (01-01-2026) Field 0727 Other Taxes This field is transcribed from Line 27, Form 1065. Invalid Conditions: Field 0727 is invalid if: Tax period is before 202301. Field is other then all numeric or blank. Field length is more than 15 characters. Field is negative. Correction Procedures: Correct coding and transcription errors. If the tax period is before 202301, delete the field.

# Field 0728 Total Balance Due

3.12.15.10.6 (01-01-2026) Field 0728 Total Balance Due This field is transcribed from Line 28, Form 1065. This field is the total of Fields 0724, 0725, 0726, and Field 0727. Invalid Conditions: Field 0728 is invalid if: Tax period is before 202301. Field is other than numeric or blank. Field length is more than 15 characters. Field is negative. Correction Procedures: Correct coding and transcription errors. Compare lines 24 - 27 of Form 1065 to the displayed fields, if incorrect, overlay the screen with the correct information. If the tax period is before 202301, delete the field.

# Field 07EPE Elective Payment Election Amount

3.12.15.10.7 (01-01-2026) Field 07EPE Elective Payment Election Amount This field is transcribed from Line 29, Form 1065 and represents the taxpayers amount of Elective payment election (EPE) amount claimed on Form 3800. Invalid Conditions: Field 07EPE is invalid if. Tax period is before 202301. Field is other than numeric or blank. Field length is more than 15 characters. Field is negative. Correction Procedures: Correct coding and transcription errors. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the tax period is before 202301, delete the field. If there is an amount present in Field 07EPE and a supporting Form 3800 is not attached and the amount claimed for EPE is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, then SSPND with Action Code 211 and correspond using Letter 1355C. If No Reply to correspondence, then disallow the EPE credit shown and remove the amount claimed in Field 07EPE. See IRM 3.12.15.22.26 Error Code 731, Elective payment election (EPE) Disallowance for more information.

# Field 0730 Payments

3.12.15.10.8 (01-01-2026) Field 0730 Payments This field is transcribed from Line 30, Form 1065. Invalid Conditions: Field 0730 is invalid if: Tax period is before 202301. Field is other than numeric or blank. Field length is more than 15 characters. Field is negative. Correction Procedures: Correct coding and transcription errors. If the tax period is before 202301, delete the field. Accept the Taxpayers amount.

# Field 07B/R Amount Owed/Overpayment.

3.12.15.10.9 (01-01-2026) Field 07B/R Amount Owed/Overpayment. This field is transcribed from Lines 31 and 32a, Form 1065. Line 31 is Amount Owed and will always be positive. Line 32a is Overpayment Amount and will always be negative. Invalid Conditions: Field 07B/R is invalid if: Tax period is before 202301. Field (lines 31 and 32a) are other than numeric or blank. Field (line 31 and 32a) are more than 15 characters. Line 31 is negative. Line 32a is positive. Correction procedures: Correct coding and transcription errors. See IRM 3.12.15.22.31 Error Code 739 - Amount Owed/Overpayment. If the tax period is before 202301, delete the field.

# Section 10 - Schedule D (Form 1065), Form 8949 and Form 8996

3.12.15.11 (01-01-2026) Section 10 - Schedule D (Form 1065), Form 8949 and Form 8996 This subsection gives Section 10 error conditions.

# General Information

3.12.15.11.1 (01-01-2022) General Information Section 10 has alpha numeric characters, checkboxes, money amounts, dates and percentages. Section 10 is transcribed in dollars only with the exception of Field 10Q15, which is transcribed in dollars and cents. There is no math check on these fields.

# Error Record Format

3.12.15.11.2 (01-01-2026) Error Record Format Listed below are the fields in Section 10 from Form 1065, Schedule D, Capital Gains and Losses, Form 8949, Sales and Other Dispositions of Capital Assets, and Form 8996, Qualified Opportunity Fund. The field designators, title and location where the data is obtained from is shown in the table below: Field Designator Field Length Field Title Positive/Negative Location 10OID 1 Checkbox - Did the Partnership dispose of any Investment(s) in a qualified opportunity fund during this year? N/A Schedule D, above Part I 101AD 15 Line 1a, Short Term Proceeds (Sales price) (+) Schedule D, Part I, Line 1a, Column (d) 101AE 15 Line 1a, Short Term Cost or Other Basis (+) Schedule D, Part I, Line 1a, Column (e) 101BD 15 Line 1b, Short Term Proceeds (Sales price) (+) Schedule D, Part I, Line 1b, Column (d) 101BE 15 Line 1b, Short Term Cost or Other Basis (+) Schedule D, Part I, Line 1b, Column (e) 101BG 15 Line 1b, Short Term Adjustments to Gain or Loss (±) Schedule D, Part I, Line 1b, Column (g) 102D 15 Line 2, Short Term Proceeds (Sales price) (+) Schedule D, Part I, Line 2, Column (d) 102E 15 Line 2, Short Term Cost or Other Basis (+) Schedule D, Part I, Line 2, Column (e) 102G 15 Line 2, Short Term Adjustments to Gain or Loss (±) Schedule D, Part I, Line 2, Column (g) 103D 15 Line 3, Short Term Proceeds (Sales price) (+) Schedule D, Part I, Line 3, Column (d) 103E 15 Line 3, Short Term Cost or Other Basis (+) Schedule D, Part I, Line 3, Column (e) 103G 15 Line 3, Short Term Adjustments to Gain or Loss (±) Schedule D, Part I, Line 3, Column (g) 1005 15 Line 5, Short Term Capital Gain/Loss (±) Schedule D, Part I, Line 5 108AD 15 Line 8a, Long Term Proceeds (Sales price) (+) Schedule D, Part II, Line 8a, Column (d) 108AE 15 Line 8a, Long Term Cost or Other Basis (+) Schedule D, Part II, Line 8a, Column (e) 108BD 15 Line 8b, Long Term Proceeds (Sales price) (+) Schedule D, Part II, Line 8b, Column (d) 108BE 15 Line 8b, Long Term Cost or Other Basis (+) Schedule D, Part II, Line 8b, Column (e) 108BG 15 Line 8b, Long Term Adjustments to Gain or Loss (±) Schedule D, Part II, Line 8b, Column (g) 109D 15 Line 9 Long Term Proceeds (Sales price) (+) Schedule D, Part II, Line 9, Column (d) 109E 15 Line 9, Long Term Cost or Other Basis (+) Schedule D, Part II, Line 9, Column (e) 109G 15 Line 9, Long Term Adjustments to Gain or Loss (±) Schedule D, Part II, Line 9, Column (g) 1010D 15 Line 10 Long Term Proceeds (Sales price) (+) Schedule D, Part II, Line 10, Column (d) 1010E 15 Line 10, Long Term Cost or Other Basis (+) Schedule D, Part II, Line 10, Column (e) 1010G 15 Line 10, Long Term Adjustments to Gain or Loss (±) Schedule D, Part II, Line 10, Column (g) 1013 15 Capital Gain Distributions (+) Schedule D, Part II, Line 13 101AZ 9 EIN from description of property N/A Form 8949, Part I, Line 1 Column (a), if Code "Z" in Column (f) 101BZ 8 Date Acquired (YYYYMMDD) N/A Form 8949, Part I, Line, Column (b), if Code "Z" in Column (f) 101GZ 15 Amount of adjustment (+) Form 8949, Part I, Line, Column (g), if Code "Z" in Column (f) 101Z 1 Form 8949 Indicator N/A Form 8949, right margin of Part I, Line 1, Row 1, if Code "Z" in Column (f) 101AY 9 EIN from description of property N/A Form 8949, Part I, Line 1, Column (a), if Code "Y" in Column (f) 101CY 8 Date sold or disposed of (YYYYMMDD) N/A Form 8949, Part I, Line 1, Column (c), if Code "Y" in Column (f) 101GY 15 Recaptured amount (+) Form 8949, Part I, Line 1, Column (g), if Code "Y" in Column (f) 101Y 1 Form 8949 Indicator N/A Form 8949, right margin of Part I, Line 1, Row 1, if Code "Y" in Column (f) 102AZ 9 EIN from description of property N/A Form 8949, Part II, Line 1 Column (a), if Code "Z" in Column (f) 102BZ 8 Date Acquired (YYYYMMDD) N/A Form 8949, Part II, Line 1 Column (b), if Code "Z" in Column (f) 102GZ 15 Amount of adjustment (+) Form 8949, Part II, Line 1 Column (g), if Code "Z" in Column (f) 102Z 1 Form 8949 Indicator N/A Form 8949, Part II, right margin Line 1, Row 1, if Code "Z" in Column (f) 102AY 9 EIN from description of property N/A Form 8949, Part II, Line 1 Column (a), if Code "Y" in Column (f) 102CY 8 Date sold or disposed of (YYYYMMDD) N/A Form 8949, Part II, Line 1, Column (c), if Code "Y" in Column (f) 102GY 15 Recaptured amount (+) Form 8949, Part II, Line 1, Column (g), if Code "Y" in Column (f) 102Y 1 Form 8949 Indicator N/A Form 8949, right margin of Part II, Line 1, Row 1, if Code "Y" in Column (f) 10Q5 1 Checkbox N/A Form 8996, Part I, Line 5 10Q6 1 Reserved for Future Use N/A Form 8996, Part I, Line 6 10Q7 15 Total qualified opportunity zone property held 6 months (+) Form 8996, Part II, Line 7 Line 6 - 2019 Line 5 - 2018 and 2017 10Q8 15 Total assets held 6 months (+) Form 8996, Part II, Line 8 Line 7 - 20189 Line 6 - 2018 and 2017 10Q10 15 Total qualified opportunity zone property held last day of year (+) Form 8996, Part II, Line 10 Line 9 - 2019 Line 8 - 2018 and 2017 10Q11 15 Total assets held last day of year (+) Form 8996, Part II, Line 11 Line 10 - 2019 Line 10 - 2018 and 2017 10Q14 3 Divide Line 12 by 2.0 (Line 13 is expressed as a decimal amount 0.00) N/A Form 8996, Part III, Line 14 Line 13 - 2019 Line 12 - 2018 and 2017 10Q15 15 Is Line 13 equal to or more than .90 (±) Form 8996, Part III, Line 15 Line 14 - 2019 Line 13 - 2018 and 2017

# Field 10OID - Qualified Opportunity Fund Investments

3.12.15.11.3 (01-01-2021) Field 10OID - Qualified Opportunity Fund Investments Field 10OID - Checkbox is transcribed from Form 1065, Schedule D, above Part I. Invalid Condition - Field 10OID is invalid if: Checkbox values are not 0, 1, 2 or 3. Field length is more than 1. Tax Period is before 201712. Correction Procedures: Correct coding and transcription errors and misplaced entries. If the tax period is before 201712, delete the field. If Then Form 1065, Schedule D checkbox is marked "Yes" , Enter "1" in Field 10OID. Form 1065, Schedule D checkbox is marked "No" , Enter "2" in Field 10OID. Both the "Yes" and "No" checkboxes are marked, Enter "3" in Field 10OID. Neither box is checked, Delete Field 10OID.

# Field 101AD through Field 10014 - Form 1065, Schedule D

3.12.15.11.4 (01-01-2020) Field 101AD through Field 10014 - Form 1065, Schedule D Field 101AD through Field 10014 are transcribed from Form 1065, Schedule D, Parts I and II. Invalid Condition - Section 10 Field Errors will display if Field 101AD through Field 10014 are not numeric. Correction Procedures: Correct coding and transcription errors and misplaced entries.

# Field 101AZ and Field 102AZ - Form 8949, EIN from Description of Property

3.12.15.11.5 (01-01-2021) Field 101AZ and Field 102AZ - Form 8949, EIN from Description of Property Field 101AZ and Field 102AZ must be present if Form 8949, Part I, Column (f) or Part II, Column (f) are coded with a "Z" by the taxpayer. Invalid Condition - Field 101AZ and Field 102AZ are invalid if: EIN is not numeric. Field length is not 9 characters. Tax Period is before 201712. Correction Procedures: Correct coding and transcription errors and misplaced entries. If the tax period is before 201712, delete the field. If And Then Field 101AZ has an entry, Form 8949, Part I, Column (f) does not have a "Z" present in the same row, Delete the EIN. Field 101AZ has an entry, The EIN is incomplete or invalid, Delete the EIN. Field 102AZ has an entry, Form 8949, Part II, Column (f) does not have a "Z" present in the same row, Delete the EIN. Field 102AZ has an entry, The EIN is incomplete or invalid, Delete the EIN.

# Field 101AY and Field 102AY - Form 8949 - EIN from Description of Property

3.12.15.11.6 (01-01-2021) Field 101AY and Field 102AY - Form 8949 - EIN from Description of Property Field 101AY and Field 102AY must be present if Form 8949, Part I, Column (f) or Part II, Column (f) are coded with a "Y" by the taxpayer. Invalid Condition - Field 101AY and Field 102AY are invalid if: The EIN is not numeric. Field length is not 9 characters. Tax period is before 201712. Correction Procedures: Correct coding and transcription errors and misplaced entries. If the tax period is before 201712, delete the field. If And Then Field 101AY has an entry, Form 8949, Part I, Column (f) does not have a "Y" present in the same row, Delete the EIN. Field 101AY has an entry, The EIN is incomplete or invalid, Delete the EIN. Field 102AY has an entry, Form 8949, Part II, Column (f) does not have a "Y" present in the same row, Delete the EIN. Field 102AY has an entry, The EIN is incomplete or invalid, Delete the EIN.

# Field 101BZ and 102BZ - Form 8949 - Date Acquired

3.12.15.11.7 (01-01-2021) Field 101BZ and 102BZ - Form 8949 - Date Acquired Field 101BZ and Field 102BZ must be present if Form 8949, Part I, Column (f) or Part II, Column (f) are coded with a "Z" by the taxpayer. Invalid Condition - Field 101BZ and Field 102BZ are invalid if: Field length is other than 8 characters (YYYYMMDD). Date acquired is other than numeric. Month is zero or greater than 12. Day range does not match the number of days in the month. Tax period is before 201712. Correction Procedures: Correct coding and transcription errors and misplaced entries. If the tax period is before 201712, delete the field. If And Then Field 101BZ has an entry, Form 8949, Part I, Column (f) does not have a "Z" entered by the taxpayer in that same row, Delete the date. Field 101BZ has an entry, The date is not complete. For example, only the year is present, Delete the date. Field 102BZ has an entry, Form 8949, Part II, Column (f) does not have a "Z" entered by the taxpayer in that same row, Delete the date. Field 102BZ has an entry, The date is not complete. For example, only the year is present, Delete the date.

# Field 101CY and 102CY - Form 8949 - Date Sold or Disposed of

3.12.15.11.8 (01-01-2021) Field 101CY and 102CY - Form 8949 - Date Sold or Disposed of Field 101CY and Field 102CY must be present if Form 8949, Part I, Column (f) or Part II, Column (f) are coded with a "Y" by the taxpayer. Invalid Condition - Field 101CY and Field 102CY are invalid if: Field is other than 8 characters (YYYYMMDD). Field is other than numeric. Month is zero or greater than 12. Day range does not match the number of days in the month. Tax period is before 201712. Correction Procedures Correct coding and transcription errors and misplaced entries. If the tax period is before 201712, delete the field.

# Field 101GZ and Field 102GZ - Form 8949 - Amount of Adjustment

3.12.15.11.9 (01-01-2021) Field 101GZ and Field 102GZ - Form 8949 - Amount of Adjustment Field 101GZ and Field 102GZ must be present if Form 8949, Part I, Column (f) or Part II, Column (f) are coded with a "Z" by the taxpayer. Invalid Condition - Field 101GZ and Field 102GZ are invalid if: Field length is more than 15 characters. Amount is other than numeric, positive and dollars only. Tax period is before 201712. Correction Procedures: Correct coding and transcription errors and misplaced entries. If a field is negative, delete the field. If the tax period is before 201712, delete the field.

# Field 101GY and Field 102GY - Form 8949 - Recaptured Amount

3.12.15.11.10 (01-01-2021) Field 101GY and Field 102GY - Form 8949 - Recaptured Amount Field 101GY and Field 102GY must be present if Form 8949, Part I, Column (f) or Part II, Column (f) are coded with a "Y" by the taxpayer. Invalid Condition - Field 101GY and Field 102GY are invalid if: Field length is more than 15 characters. Amount is other than numeric, positive and dollars only. Tax period is before 201712. Correction Procedures: Correct coding errors, transcription errors, and misplaced entries. If a field is negative, delete the field. If the tax period is before 201712, delete the field.

# Field 101Z and Field 102Z - Form 8949 Indicator, Line 1

3.12.15.11.11 (01-01-2024) Field 101Z and Field 102Z - Form 8949 Indicator, Line 1 An indicator will be entered in Field 101Z and Field 102Z when Form 8949, Part I or Part II has more than one row with a "Z" present in Column (f). C&E will edit Z - 1 in the right margin of Part I or Part II, Line 1, Row 1. See Exhibit 3.12.15-6, Form 8949 - Sales and Other Dispositions of Capital Assets. Invalid Condition - Field 101Z and Field 102Z are invalid if: Field length is more than 1 character. Indicator is other than 0 (default) or space or "1" (more than one row with a "Z" in Column (f)). Tax period is before 201712. Correction Procedures: Correct coding and transcription errors and misplaced entries. If the tax period is before 201712, delete the field.

# Field 101Y and Field 102Y - Form 8949 Indicator

3.12.15.11.12 (01-01-2021) Field 101Y and Field 102Y - Form 8949 Indicator An indicator will be entered in Fields 101Y and 102Y when Form 8949, Part I, has more than one row with a "Y" in Column (f) or Part II, has more than one row with a "Y" in Column (f). C&E will edit Y-1 in the right margin of Part 1, Line 1, Row 1 or Part II, Line 1, Row 1. Invalid Condition - Field 101Y and Field 102Y are invalid if: Field length is more than one character. Field is other than "blank" (default) or zero or "1" (more than one row with a "Y" in column (f). Tax period is before 201712. Correction Procedures: Correct coding and transcription errors and misplaced entries. If the tax period is before 201712, delete the field.

# Field 10Q5 - Form 8996 Checkbox, Line 5

3.12.15.11.13 (01-01-2026) Field 10Q5 - Form 8996 Checkbox, Line 5 Field 10I5 Checkbox is found on Form 8996, Part I Line 5. Form 8996 is valid for tax periods ending 201712 and later, see the table below for Form 8996 revision line numbers. Form 8996 Revisions for Field 10I5 2021 and later 2020 2019 2018 and 2017 Line 5 Line 5 Line 5 N/A Line 6 N/A N/A N/A Line 7 Line 7 Line 6 Line 5 Line 8 Line 8 Line 7 Line 6 Line 10 Line 10 Line 9 Line 8 Invalid Condition - Field 10Q5 is invalid if: Checkbox values are not 1, 2 or 3. Field length is more than 1. Tax period is before 201712. Correction Procedures: Correct coding and transcription errors and misplaced entries. If the tax period is before 201712, delete the field. If Then Form 8996, Part I, Line 5 checkbox is marked "Yes" , Enter "1" in Field 10Q5. Form 8996, Part I, Line 5 checkbox is marked "No" , Enter "2" in Field 10Q5. Both the "Yes" and "No" checkboxes are marked, Enter "3" in Field 10Q5. Neither checkbox is marked, Delete Field 10Q5.

# Field 10Q6 - Form 8996 - Reserved for Future Use

3.12.15.11.14 (01-01-2022) Field 10Q6 - Form 8996 - Reserved for Future Use Field 10Q6 - Checkbox is transcribed from Form 8996, Line 6. Invalid Condition - Field 10Q6 is invalid if: The checkbox value is not "0" or "1." The field length is more than 1 character. The tax period is before 201712. Correction Procedures: Correct coding and transcription errors and misplaced entries. If the tax period is before 201712, delete the field. If Then Form 8996, Line 6, box is "Yes" Enter "1" in Field 10Q6. Box 6 is not checked, Delete Field 10Q6.

# Fields 10Q7, 10Q8, 10Q10 and 10Q11 - Form 8996, Lines 7, 8, 10 and 11

3.12.15.11.15 (01-01-2026) Fields 10Q7, 10Q8, 10Q10 and 10Q11 - Form 8996, Lines 7, 8, 10 and 11 Fields 10116, 10117, 10119 and 1010 are transcribed from Form 8996, Part II, Lines, 7, 8, 10 and 11. Invalid Condition - Fields 10Q7, 10Q8, 10Q10 and 10Q11 are invalid if: Field length is more than 15 characters. Fields are other than numeric, positive and dollars only. Tax period is before 201712. Correction Procedures: Correct coding and transcription errors and misplaced entries. If a field is negative, delete the field. If the tax period is before 201712, delete the field.

# Field 10Q14 - Form 8996, Line 14

3.12.15.11.16 (01-01-2026) Field 10Q14 - Form 8996, Line 14 Field 10Q14 is a percentage found on Form 8996, Part III, Line 14. It is expressed as a decimal amount (0.00). Note: The ERS screen will display 000 (the decimal is implied), for example, 50 percent will display as 050. Invalid Condition - Field 10Q14 is invalid if: The field is not numeric. Field length is more than 3 characters. The value exceeds 1.00. Tax period is before 201712. Correction Procedures: Correct coding and transcription errors and misplaced entries. If Then Field 10Q14 is more than 3 characters, For example, 0.456, Enter the first 3 characters, for example enter 0.45. Field 10Q14 is greater than 1, For example, 1.456, Delete the field. The tax period is before 201712, Delete the field.

# Field 10Q15 - Form 8996, Line 15

3.12.15.11.17 (01-01-2026) Field 10Q15 - Form 8996, Line 15 Field 10Q15 is found on Form 8996, Part III, Line 15. Form 8996 Revisions for Field 10Q15 Prior Year Revision Line 2020 Part III, Line 15 2019 Part III, Line 14 2018 and 2017 Part III, Line 13 Invalid Condition - Field 10Q15 is invalid if: Field length is more than 15 characters. Field is not numeric, positive and entered as dollars and cents. Tax period is before 201712. Correction Procedures: Correct coding and transcription errors and misplaced entries. If a field is negative, delete the field. If the tax period is before 201712, delete the field.

# Section 12 - Form 4797, Sales of Business Property

3.12.15.12 (01-01-2026) Section 12 - Form 4797, Sales of Business Property Section 12 has data from Form 4797, Sales of Business Property. See Exhibit 3.12.15-5 for ERS field locations.

# Field 121A

3.12.15.12.1 (01-01-2026) Field 121A Fields 121A must be entered if Form 4797, Line 1a has an entry. Invalid Condition - Fields 121A is invalid if: The Tax Period is before 202501. The field is not 15 numeric characters. The field is negative. Correction Procedures: Correct coding errors, transcription errors, and misplaced entries. If the Tax Period is before 202501, delete the field. If a field is negative, delete the field. If Line 1a is illegible, delete the field.

# Field 121B and Field 121C

3.12.15.12.2 (01-01-2026) Field 121B and Field 121C Field 121B and 121C must be entered if Form 4797, Lines 1b and 1c have an amount. Invalid Conditions: The field is not numeric, positive, and dollars only. The field is more than 15 characters. The tax period is before 201712. Correction Procedures: Correct coding errors, transcription errors, and misplaced entries. If either field is negative, delete the field. If the tax period is before 201712, delete the field. If Lines 121B or 121C are illegible, delete the field.

# Field 1207

3.12.15.12.3 (01-01-2026) Field 1207 Field 1207 must be entered if Form 4797, Line 7 has an entry. Invalid Conditions: The field is more than 15 characters. The tax period is before 202501. Correction Procedures: Correct coding errors, transcription errors, and misplaced entries. If the tax period is before 202501, delete the field. If Line 7 is illegible, delete the field.

# Field 1208 and Field 1209

3.12.15.12.4 (01-01-2026) Field 1208 and Field 1209 Fields 1208 and 1209 must be entered if Form 4797, Line 8 or Line 9 has an entry. Invalid Conditions: The Tax Period is before 202501. The field is not 15 numeric characters. The field is negative. Correction Procedures: Correct coding errors, transcription errors, and misplaced entries. If the Tax Period is before 202501, delete the field. If a field is negative, delete the field. If Line 8 or Line 9 is illegible, delete the field.

# Field 1217 and Field 1218B

3.12.15.12.5 (01-01-2026) Field 1217 and Field 1218B Fields 1217 and 1218B must be entered if Form 4797, Line 17 or Line 18a has an entry. Invalid Condition: The Tax Period is before 202501. The field is not 15 numeric characters. Correction Procedures: Correct coding errors, transcription errors, and misplaced entries. If the Tax Period is before 202501, delete the fields. If Line 17 or Line 18a is illegible, delete the field.

# Field 1218A

3.12.15.12.6 (01-01-2026) Field 1218A Field 1218A must be entered if Form 4797, Line 18a has an entry. Invalid Condition: The Tax Period is before 202501. The field is not 15 numeric characters. The field is negative. Correction Procedures: Correct coding errors, transcription errors, and misplaced entries. If the Tax Period is before 202501, delete the field. If Line 18a is illegible, delete the field.

# Error Record Format

3.12.15.12.7 (01-01-2026) Error Record Format The field designators, title and location of the field are shown in the table below: Field Designator Field Length Title Positive/ Negative Location on Form 4797 121A 15 Gross Proceeds from Sales or Exchanges from Forms 1099-B or 1099-S + 1a 121B 15 Gain due to Partial Dispositions of MACRS Assets + 1b 121C 15 Total Amount of Loss from Partial Dispositions of MACRS Assets + 1c 1207 15 Total Gain or Loss Amount +/- 7 1208 15 Non-recaptured net Section 1231 Losses from Prior Years Amount + 8 1209 15 Total Gain Less Non-recapture Section 1231 Losses Amount + 9 1217 15 Total Ordinary Gain or Loss Amount +/- 17 1218A 15 Form 4684 Property Held Total Loss Amount + 18a 1218B 15 Form 4797 Gain or Loss Minus Form 4684 Property Held Total Loss Amount +/- 18b

# Section 21 Errors - Small Employer Health Insurance Premiums (Form 8941)

3.12.15.13 (01-01-2016) Section 21 Errors - Small Employer Health Insurance Premiums (Form 8941) This subsection identifies Section 21 field errors.

# General Information

3.12.15.13.1 (01-01-2019) General Information Section 21 has money amounts. Dollar and cent fields must be dollars only, and positive only. Note: Field 21LN1, 2102, 2113, and 2114 must be 4 numbers. Valid characters are numeric and blank only. Any entry on Line 2 with a decimal point will be rounded down, e.g., 8.5 would be 8. The credit is not valid for any tax period before 201012.

# Error Record Format

3.12.15.13.2 (01-01-2017) Error Record Format Section 21 data is obtained from Form 8941, Credit for Small Employer Health Insurance Premiums. This section is not required. All fields in Section 21 are numeric and are transcribed as dollars only. All fields in Section 21 must be positive. Fields 21CBX and 21BXC cannot be blank, the default is zero for no boxes checked. Field 21LN1 cannot be all zeros. The field designators, title and location on the return where the data is obtained is shown below: Field Designator Field Length Title Positive/Negative Location on Form 8941 21CBX 1 SHOP checkbox indicator (+) Box A 21LNB 9 EIN Employment report (+) Box B 21BXC 1 Previous Forms 8941 Filed (+) Box C 21LN1 4 Number of Full Time Employees (+) Line 1 2102 4 Number of Full time Employees (+) Line 2 2103 15 Average Annual Wages (+) Line 3 2104 15 Health Insurance Premiums Paid (+) Line 4 2105 15 Premiums You Would Have Paid (+) Line 5 2110 15 Premium Subsidies Paid (+) Line 10 2113 4 Number of Employees With Premiums Paid Under Qualified Arrangement (+) Line 13 2114 4 Number of Full Time Employees With Premiums Paid Under Qualified Arrangement (+) Line 14 2115 15 Credit for Small Employer Health Insurance Premiums from Partnerships, S Corporations, Estates, and Trusts (+) Line 15 2116 15 Sum of Lines 12 and 15 (+) Line 16 Invalid Conditions - Any field in Section 21 will be invalid if not all numeric or a dollar amount. Correction Procedures - Correct all misplaced entries, coding errors, and transcription errors.

# Section 22 Errors - New Hire Retention Credit (Form 5884-B)

3.12.15.14 (01-01-2016) Section 22 Errors - New Hire Retention Credit (Form 5884-B) Form 5884-B, New Hire Retention Credit, is used to figure the new hire retention credit for retained workers. This credit was enacted as part of the Hiring Incentives to Restore Employment (HIRE) Act on March 18, 2010. While the credit expired December 31, 2011, it is possible for Form 5884-B to be attached to Form 1065 (with Lines 12 and 13 completed) if the partnership claimed the credit on their year 2011 K-1 for a fiscal filed year.

# General Instructions

3.12.15.14.1 (01-01-2016) General Instructions Section 22 has numbers and money amounts. All fields must be dollars only, and positive only.

# Error Record Format

3.12.15.14.2 (01-01-2026) Error Record Format Section 22 has been reserved for future use.

# Section 23, 24 and 25 - Form 3800 - General Business Credit

3.12.15.15 (01-01-2025) Section 23, 24 and 25 - Form 3800 - General Business Credit Sections 23, 24, and 25 are transcribed from Form 3800, General Business Credit, part III, which may be attached to Form 1065 to support the Elective Payment Election (EPE) on line 29. This credit is valid for Tax Periods 202301 and later. All fields, except registration numbers and the indicator, are numeric and transcribed in dollars only. Registration numbers are alpha numeric and the indicator field is numeric only. Note: Field 25RNI> is computer-generated and is not correctable. Form 3800, General Business Credit, Part III, Column F can be positive or negative (+/-). The remaining fields must be positive (+) only. Correction Procedures: Correct coding errors, transcription errors, and misplaced entries. If the tax period is before 202301, delete the field. If Form 3800, General Business Credit, is not attached and the EPE credit claims on Form 1065 Line 29 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ then SSPND with Action Code 211 and correspond using Letter 1355C. Listed below are the fields displayed in Sections 23, 24, and 25 of Form 3800. Section 23 Field Designator Field Title Filed Length Positive/Negative Location Form 3800, Part III 231BB Form 7207 (Registration Number) 12 N/A Line 1b, column b 231BF Form 7207 (Credit Transfer Election Amount) 15 +/- Line 1b, column f 231BG Form 7207 (Credit Allowed After Passive Activity Limit) 15 + Line 1b, column g 231BH Form 7207 (Gross Elective Payment Election) 15 + Line 1b, column h 231BJ Form 7207 (Net Elective Payment Election Amount) 15 + Line 1b, column j 231DB Form 3468 Part III, Line 1 (Registration Number) 12 N/A Line 1d, column b 231DF Form 3468 Part III, Line 1 (Credit Transfer Election Amount) 15 + Line 1d, column f 231DG Form 3468, Part III, Line 1 (Credit Allowed After Passive Activity Limit) 15 + Line 1d, column g 231FB Form 8835, Part II (Registration Number) 12 N/A Line 1f, column b 231FF Form 8835, Part II (Credit Transfer Election Amount) 15 + Line 1f, column f 231FG Form 8835, Part II (Credit Allowed After Passive Activity Limit) 15 + Line 1f, column g 231GB Form 7210, (Registration Number) 12 N/A Line 1g, column b 231GF Form 7210 (Credit Transfer Election Amount) 15 +/- Line 1g, column f 231GG Form 7210 (Credit Allowed After Passive Activity Limit) 15 + Line 1g, column g 231GH Form 7210 (Gross Elective Payment Election) 15 + Line 1g, column h 231GJ Form 7210 (Net Elective Payment Election) 15 + Line 1g, column j Section 24 Field Designator Field Title Field Length Positive/Negative Location on Form 3800, Part III 241OB Form 3468, Part IV (Registration Number) 12 N/A Line 1o, column b 241OG Form 3468, Part IV (Credit Allowed After Passive Activity Limit) 15 + Line 1o, column g 241OH Form 3468, Part IV (Gross Elective Payment Election) 15 + Line 1o, column h 241OJ Form 3468 Part IV (Net Elective Payment Election) 15 + Line 1o, column j 241QB Form 7218, Part II (Registration Number) 12 N/A Line 1q, column b (Valid 202401 and later) 241QF Form 7218, Part II (Credit Transfer Election Amount) 15 + Line 1q, column f (Valid 202401 and later) 241QG Form 7218, Part II (Credit Allowed After Passive Activity Limit) 15 + Line 1q, column g (Valid 202401 and later) 241SB Form 8911, Part I (Registration Number) 12 N/A Line 1s, column b 241SF Form 8911, Part I (Credit transfer Election amount) 15 + Line 1s, column f 241SG Form 8911, Part I (Credit Allowed After Passive Activity Limit) 15 + Line 1s, column g 241UB Form 7213, Part II (Registration Number) 12 N/A Line 1u, column b 241UF Form 7213, Part II (Credit Transfer Election Amount) 15 + Line 1u, column f 241UG Form 7213, Part II (Credit Allowed After Passive Activity Limit) 15 + Line 1u, column g 241VB Form 3468, Part V (Registration Number) 12 N/A Line 1v, column b (valid 202401 and later) 241VF Form 3468, Part V (Credit Transfer Election Amount) 15 + Line 1v, column f (valid 202401 and later) 241VG Form 3468, Part V (Credit Allowed After Passive Activity Limit) 15 + Line 1v, column g (valid 202401 and later) 241XB Form 8933 (Registration Number) 12 N/A Line 1x, column b 241XF Form 8933 (Credit Transfer Election Amount) 15 +/- Line 1x, column f 241XG Form 8933 (Credit Allowed After Passive Activity Amount) 15 + Line 1x, column g 241XH Form 8933 (Gross Elective Payment Election) 15 + Line 1x, column h 241XJ Form 8933 (Net Elective Payment Election Amount) 15 + Line 1x, column J Section 25 Field Designator Field Title Field Length Positive/Negative Location on Form 3800, Part III 25AAB Form 8936, Part V (Registration Number) 12 N/A Line 1aa, column b 25AAG Form 8936, Part V (Credit Allowed After Passive Activity Limit) 15 + Line 1aa, column g 25GGB Form 7211, Part II (Registration Number) 12 N/A Line 1gg, column b (Valid 202401 and later) 25GGF Form 7211, Part II (Credit Transfer Election Amount) 15 + Line 1gg, column f (Valid 202401 and later) 25GGG Form 7211, Part II (Credit After Passive Activity Limit) 15 + Line 1gg, column g (Valid 202401 and later) 254AB Form 3468, Part VI (Registration Number) 12 N/A Line 4a, column b 254AF Form 3468, Part VI (Credit Transfer Election Amount) 15 + Line 4a, column f 254AG Form 3468, part VI (Credit Allowed After Passive Activity Limit) 15 + Line 4a, column g 254EB Form 8835, Part II (Registration Number) 12 N/A Line 4e, column b 254EF Form 8835, Part II (Credit Transfer Election Amount) 15 + Line 4e, column f 254EG Form 8835, Part II (Credit Allowed After Passive Activity Limit) 15 + Line 4e, column g 25IND Indicator that Part V, column b, has significant date 1 N/A Form 3800, Part III, (edited bottom right margin of Page 4).

# Section 26 - Form 8997 - Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments

3.12.15.16 (01-01-2022) Section 26 - Form 8997 - Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments This subsection has instructions for correcting Section 26 Field Errors. If tax period is before 201901 delete any fields in Section 26.

# Section 26 Field Errors

3.12.15.16.1 (01-01-2022) Section 26 Field Errors Section 26 has information reported on Form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments. Field Designator Field Length Field Title Location on Form 8997 Dollars/Cents Pos/Neg 261A 9 EIN Part I, Row 1, Column a 261B 8 Date Part I, Row 1, Column b 261D 1 Special Gain Code Part I, Row 1, Column d 261E 15 $ Amount Part I, Row 1, Column e $ only + 261F 15 $ Amount Part I, Row 1, Column f $ only + 261IN 1 Indicator Edited right margin, Part I, Row 1 2612E 15 $ Amount Part I, Line 2, Column e (Column e total) $ only + 2612F 15 $ Amount Part I, Line 2, Column f (Column f total) $ only + 262A 9 EIN Part II, Row 1, Column a 262B 8 Date Part II, Row 1, Column b 262D 1 Special Gain Code Part II, Row 1, Column d 262E 15 $ Amount Part II, Row 1, Column e $ only + 262F 15 $ Amount Part II, Row 1, Column f $ only + 262IN 1 Indicator Edited right margin, Part II, Row 1 2622E 15 $ Amount Part II, Line 2, Column e (Column e total) $ only + 2622F 15 $ Amount Part II, Line 2, Column f (Column f total) $ only + 263A 9 EIN Part III, Row 1, Column a 263B 8 Date Part III, Row 1, Column b 263D 1 Special Gain Code Part III, Row 1, Column d 263E 15 $ Amount Part III, Row 1, Column e $ only + 263F 15 $ Amount Part III, Row 1, Column f $ only + 263IN 1 Indicator Edited right margin, Part III, Row 1 2632E 15 $ Amount Part III, Line 2, Column e (Column e total) $ only + 2632F 15 $ Amount Part III, Line 2, Column f (Column f total) $ only + 264A 9 EIN Part IV, Row 1, Column a 264B 8 Date Part IV, Row 1, Column b 264D 1 Special Gain Code Part IV, Row 1, Column d 264E 15 $ Amount Part IV, Row 1, Column e $ only + 264F 15 $ Amount Part IV, Row 1, Column f $ only + 264IN 1 Indicator Edited right margin, Part IV, Row 1 2642E 15 $ Amount Part IV, Line 2, Column e (Column e total) $ only + 2642F 15 $ Amount Part IV, Line 2, Column f (Column f total) $ only +

# Fields 261A, 262A, 263A and 264A

3.12.15.16.2 (01-01-2022) Fields 261A, 262A, 263A and 264A Fields 261A, 262A, 263A and 264A - Form 8997 - EIN. Invalid Condition - Fields 261A, 262A, 263A and 264A are invalid if: The field is more than 9 characters. The field is not numeric. The tax period is before 201901. Correction Procedures: Correct coding and transcription errors and misplaced entries. If the tax period is before 201901, delete the field.

# Fields 261B, 262B, 263B and 264B

3.12.15.16.3 (01-01-2022) Fields 261B, 262B, 263B and 264B Fields 261B, 262B, 263B and 264B - Form 8997 - Date. Invalid Condition - Fields 261B, 262B, 263B and 264B are invalid if: The field is not 8 characters (YYYYMMDD). The field is not numeric. The months is zero or more than 12. The day range does not match the number of days in the month. The tax period is before 201901. Correction Procedures: Correct coding and transcription errors and misplaced entries. if the tax period is before 201901, delete the field.

# Fields 261D, 262D, 263D and 264D

3.12.15.16.4 (01-01-2025) Fields 261D, 262D, 263D and 264D Fields 261D, 262D, 263D and 264D - Form 8997 - Special Gain Code. Invalid Condition - Fields 261D, 262D, 263D and 264D are invalid if: The field is more than 1 character. The field is not blank or A through Z, except for letter I. The tax period is before 201901. Correction Procedures: Correct coding and transcription errors and misplaced entries. If the tax period is before 201901, delete the field.

# Fields 261IN, 262IN, 263IN and 264IN

3.12.15.16.5 (01-01-2022) Fields 261IN, 262IN, 263IN and 264IN If an of Parts I, II, III or IV have more than one row of tax data, an indicator will be entered in Fields 261IN (Part I), 262IN (Part II), 263IN (Part III) and 264IN (Part IV). Invalid Condition - Fields 261IN, 262IN, 263IN and 264IN are invalid if: The field is more than 1 character. The field is not "blank" , "0" , or "1" (more than one row with data present). The tax period is before 201901. Correction Procedures: Correct coding and transcription errors and misplaced entries. If the tax period is before 201901, delete the field.

# All other Fields in Section 26

3.12.15.16.6 (01-01-2022) All other Fields in Section 26 Money Amount fields - Form 8997. Invalid Condition - Money amount fields can only be positive and are invalid if: The field is more than 15 characters. The field is not dollars only. The tax period is before 201901. Correction Procedures: Correct coding and transcription errors and misplaced entries. If the tax period is before 201901, delete the field.

# Section 27 - Form 8283

3.12.15.17 (01-01-2026) Section 27 - Form 8283 Section 27 has information reported on the Form 8283, Noncash Charitable Contribution, which may be attached to the Form 1065. The Form 8283 is valid for tax periods ending 202501 and later. All money amounts are positive (+) and transcribed as dollars only. If more than two forms are attached to the Form 1065, an indicator will be edited in the lower right corner of Page 2, on the first Form 8283.

# Error Record Format - Section 27

3.12.15.17.1 (01-01-2026) Error Record Format - Section 27 Listed below are the fields in Section 27 from the Form 8283, Noncash Charitable Contribution. The field designators, title and location where the data is obtained from is shown in the table below: Field Designator Field Length Field Title Positive/Negative Dollars/Cents Alpha/ Numeric Location on Form 8283 27DPT 1 Information on Donated Property Type Check Boxes N/A A/N Line 2 273AC 15 Donated Property Appraised Fair Market Value +/$ N Line 3A(c) 273AD 6 Donated Property Date Acquired by Donor N/A A/N Line 3A(d) 273AF 15 Donated Property Donor's Cost or Adjusted Basis +/$ N Line 3A(f) 27ASI 1 Appraiser Signature Indicator N/A N Part IV 27AIN 9 Appraiser Identifying Number N/A N Part IV 27QDD 8 Qualified Org. Property Received Date N/A N Part IV 27COE 9 Charitable Org. EIN N/A N Part V 27COS 1 Charitable Org. Authorized Signature Indicator N/A N Part V 27MFI 1 Multiple Forms 8283 attached N/A N Part V, Lower right had corner of Page 2

# Field 27DPT

3.12.15.17.2 (01-01-2026) Field 27DPT Field 27DPT is found on Line 2, Form 8283. Invalid Conditions: The field is more than 1 character. The values are not 0, 1, A, B, C, D, E, F, G, H, I, J, K, and L. The tax period is before 202501. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202501, delete the field. The indicator value meanings are: Indicator Box Meaning 0 N/A No box checked A A Art (contribution of $20,000 or more) B B Qualified Conservation Contribution 1 B(1) Certified Historic Structure C C Art (contribution of less than $20,000) D D Other Real Estate E E Equipment F F Securities G G Collectibles H H Intellectual Property I I Vehicles J J Clothing and household Items K K Digital Assets L L Other

# Field 273AC and 273AF

3.12.15.17.3 (01-01-2026) Field 273AC and 273AF Field 273AC, Appraised Fair Market Value, is found on Line 3A(c). Field 273AF, Donor's Cost or Adjusted basis, is found on Line 3A(f) on the Form 8283. Invalid Conditions: The field is more than 15 Numeric positions. The field is not Positive & Dollars only. The tax period is before 202501. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202501, delete the field.

# Field 273AD

3.12.15.17.4 (01-01-2026) Field 273AD Field 273AD, Date Acquired by donor, is found on Line 3A(d) on the Form 8283. If more than one date is listed on the form, input "V" for Various. Invalid Conditions: The field is not all numeric in MMYYYY format or not "V" (Various). The values are not: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9 and V. The tax period is before 202501. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202501, delete the field.

# Field 27AIN and 27COE

3.12.15.17.5 (01-01-2026) Field 27AIN and 27COE Field 27AIN, Appraiser Identifying Number, is found in Part IV, Form 8283. Field 27COE, Charitable Organization EIN, is found in part V. Invalid Conditions: The fields are more than 9 Numeric positions. The fields contain Alpha characters. The tax period is before 202501. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202501, delete the field.

# Field 27QDD

3.12.15.17.6 (01-01-2026) Field 27QDD Field 27QDD, Qualified Organization Property Received Date, is found in Part V. Invalid Conditions: The fields are more than 8 Numeric positions. The field is not in CCYYMMDD format. The tax period is before 202501. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202501, delete the field.

# Field 27ASI and 27COS

3.12.15.17.7 (01-01-2026) Field 27ASI and 27COS Field 27ASI, Appraiser Signature Indicator is found in Part IV, Form 8283. Field 27COS, Charitable Organization Authorized Signature Indicator, is found in Part V. Invalid Conditions: The fields are more than 1 Numeric positions. The fields contain numbers other than 0 or 1. Note: Zero "0" means the appraiser signature was not provided, One "1" means the appraiser signature was provided. The tax period is before 202501. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202501, delete the field.

# Field 27MFI

3.12.15.17.8 (01-01-2026) Field 27MFI Field 27MFI, Multiple forms attached, is found on the lower right corner of Form 8283, page 2. This field is edited. Invalid Conditions: The field is more than 1 Numeric positions. The field has a number other than 0 or 1. Note: Zero "0" means the appraiser signature was not provided, One "1" means the appraiser signature was provided. The tax period is before 202501. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202501, delete the field.

# Section 29 - Form 6252 - Installment Sale Income

3.12.15.18 (01-01-2020) Section 29 - Form 6252 - Installment Sale Income Section 29 has information reported on Form 6252, Installment Sale Income. Section 29 is not required. Section 29 is valid for Tax Periods ending 201712 and later. Valid fields are listed below: Field Designator Field Length Title Location on Form 6252 2901 1 Description of Property Indicator Line 1 2902A 8 Date Acquired (YYYYMMDD) Line 2a 2902B 8 Date Sold Line 2b 2907 15 Subtract Line 6 from Line 5 (Net Property Selling Price) Part I, Line 7 2919 5 Gross Profit percentage (expressed as a decimal amount) 0.0000 Part II, Line 19 2921 15 Payments received during year Part II, Line 21 2923 15 Payments received in prior years Part II, Line 23

# Field 2901 - Description of Property

3.12.15.18.1 (01-01-2020) Field 2901 - Description of Property Field 2901 is found on Form 6252, Line 1. Invalid Condition - Field 2901 is invalid if: The field is more than 1 character. The field is other than "0" , "1" , "2" , "3" , or "4" . The tax period is before 201712. Correction Procedures: Correct coding, transcription, and misplaced entries. If the tax period is before 201712, delete the field. If Then "Timeshares or residential lots" is shown on Form 6252, Line 1 Enter "1" in Field 2901. "Sale by an individual of personal use property (within the meaning of Section 1275(b)(3)" is shown on Form 6252, Line 1 Enter "2" in Field 2901. "Sale of any property used or produced in the trade or business of farming (within the meaning of Section 2032A(e)(4) or (5))" is shown on Form 6252, Line 1 Enter "3" in Field 2901. "Other" is shown on Form 6252, Line 1 Enter "4" in Field 2901. No description is given Delete Field 2901.

# Fields 2902A and 2902B - Date Acquired and Date Sold

3.12.15.18.2 (01-01-2022) Fields 2902A and 2902B - Date Acquired and Date Sold Fields 2902A and 2902B are found on Form 6252, Line 2a and 2b. Invalid Condition - Fields 2902A and 2902B are invalid if: The field is other than 8 characters. The field is not numeric. The month is zero or greater than 12. The day range does not match the number of days in the month. The tax period is before 201712. Correction Procedures: Correct coding, transcription, and misplaced entries. If the tax period is before 201712, delete the field.

# Fields 2907, 2921, and 2923 - Net Property Payments received during year and Payments received in prior years.

3.12.15.18.3 (01-01-2020) Fields 2907, 2921, and 2923 - Net Property Payments received during year and Payments received in prior years. Fields 2907, 2921, and 2923 are transcribed from Form 6252, Part I, Line 7, Part II, Line 21, and Part II, Line 23. Invalid Condition - Fields 2907, 2921, and 2923 are invalid if: The field is more than 15 characters. The field is not numeric, positive, or entered in dollars and cents. The tax period is before 201712. Correction Procedures: Correct coding, transcription, and misplaced entries. If the tax period is before 201712, delete the field.

# Field 2919 - Gross profit percentage

3.12.15.18.4 (01-01-2020) Field 2919 - Gross profit percentage Field 2919 is transcribed from Form 6252, Part II, Line 19. The gross profit percentage is expressed as a decimal (0.0000). Note: The ERS screen will display 00000 (the decimal is implied), for example, 50 percent will display as 05000. Invalid Condition - Field 2919 is invalid if: The field is more than 5 characters. The field is not numeric. The value exceeds 1.0000. The tax period is before 201712. Correction Procedures: Correct coding, transcription and misplaced entries. If the tax period is before 201712, delete the field.

# Section 31 - Form 8936, Schedule A, Clean Vehicle Credit Amount

3.12.15.19 (01-01-2024) Section 31 - Form 8936, Schedule A, Clean Vehicle Credit Amount Section 31 is transcribed from Form 8936 Schedule A, Clean Vehicle Credit, which may be attached to Form 1065 for tax periods 202301 and later. "Vehicle Identification Number" (VIN) fields are alpha/numeric with 17 characters. "Placed in Service" dates are numeric with 8 characters in YYYYMMDD format. All money amounts are positive (+) and are transcribed in dollars only. If more than two Schedule A's are filed, an indicator will be edited in the lower right margin.

# Error Record Format

3.12.15.19.1 (01-01-2025) Error Record Format Listed below are fields in Section 31 from Form 8936 Schedule A, Clean Vehicle Credit. The field designators, title and location where the data is obtained from is shown in the table below: Field Designator Field Length Field Title Positive/Negative Location 311VI 17 Vehicle Identification number (VIN) N/A First Form 8936, Schedule A, Part I, Line 2 311DT 8 Date vehicle was placed in service - (YYYYMMDD) format N/A First Form 8936, Schedule A, Part I, Line 3 31109 15 Tentative credit amount (+) First Form 8936, Schedule A, Part II, Line 9 31111 15 Credit amount for business use of new clean vehicle (+) First Form 8936, Schedule A, Part II, Line 11 31117 15 Smaller of Line 15 or Line 16 (+) First Form 8936, Schedule A, Part IV, Line 17 31126 15 Smaller of Line 24 or Line 25 (+) First Form 8936, Schedule A, Part V, Line 26 312VI 17 Vehicle identification number (VIN) N/A Second Form 8936, Schedule A, Part I, Line 2 312DT 8 Date vehicle was placed in service - (YYYYMMDD) format N/A Second Form 8936, Schedule A, Part I, Line 3 31209 15 Tentative credit amount (+) Second Form 8936, Schedule A, Part II, Line 9 31211 15 Credit amount for business use of new clean vehicle (+) Second Form 8936, Schedule A, Part II, Line 11 31217 15 Smaller of Line 15 or Line 16 (+) Second Form 8936, Schedule A, Part IV, Line 17 31226 15 Smaller of Line 24 or Line 25 (+) Second Form 8936, Schedule A, Part V, Line 26 31RDV 15 ERS input only - verified field for CVC amount (+) N/A 313IN 1 Indicator more than 2 Forms 8936, Schedule A's attached N/A Second Form 8936, Schedule A, (edited bottom right margin of page 3)

# Field 311VI and Field 312VI

3.12.15.19.2 (01-01-2026) Field 311VI and Field 312VI Field 311VI and Field 312VI are found on the first and second Form 8936 Schedule A, Clean Vehicle Credit, part I, Line 2. Invalid Condition: The field is more than 17 characters. The tax Period is before 202301. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202301, delete the field.

# Field 311DT and Field 312DT

3.12.15.19.3 (01-01-2024) Field 311DT and Field 312DT Field 311DT and Field 312DT is found on the first and second Form 8936 Schedule A, Clean Vehicle Credit, Part I, Line 3. Invalid Condition: The field is not 8 characters (YYYYMMDD). The field is not numeric. The months is zero or more than 12. The tax period is before 202301. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202301, delete the field.

# Field 31109 and Field 31209

3.12.15.19.4 (01-01-2024) Field 31109 and Field 31209 Field 31109 and Field 31209 is found on the first and second Form 8936 Schedule A, Clean Vehicle Credit, Part II, Line 9. Invalid Condition: The field is more than 15 characters. The field is not dollars only. The tax period is before 202301. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202301, delete the field.

# Field 31111 and Field 31211

3.12.15.19.5 (01-01-2024) Field 31111 and Field 31211 Field 31111 and Field 31211 is found on the first and second Form 8936 Schedule A, Clean Vehicle Credit, Part II, Line 11. Invalid Condition: The field is more than 15 characters. The field is not dollars only. The tax period is before 202301. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202301, delete the field.

# Field 31117 and Field 31217

3.12.15.19.6 (01-01-2024) Field 31117 and Field 31217 Field 31117 and Field 31217 is found on the first and second Form 8936 Schedule A, Clean Vehicle Credit, Part IV, Line 17. Invalid Condition: The field is more than 15 characters. The field is not dollars only. The tax period is before 202301. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202301, delete the field.

# Field 31126 and Field 31226

3.12.15.19.7 (01-01-2024) Field 31126 and Field 31226 Field 31126 and Field 31226 is found on the first and second Form 8936 Schedule A, Clean Vehicle Credit, Part V, Line 26. Invalid Condition: The field is more than 15 characters. The field is not dollars only. The tax period is before 202301. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202301, delete the field.

# Field 313IN

3.12.15.19.8 (01-01-2024) Field 313IN Field 313IN is found on the second Form 8936 Schedule A, Clean Vehicle Credit, edited on the bottom right margin. Invalid Condition: Anything other than a "1" or "0" . The tax period is before 202301. Correction Procedures: Correct any transcription errors and misplaced entries. If the tax period is before 202301, delete the field.

# Section 35 - Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties

3.12.15.20 (01-01-2025) Section 35 - Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties Section 35 is transcribed from Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties, which may be attached to Form 1065 for tax periods 202401 and later. All money amounts are positive (+) and transcribed in dollars only. Listed below are the fields displayed in Section 35, Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties. Field Designator Field Length Field Title Dollars/Cents Positive/Negative Location 351AS 15 Form 7207 Recapture of Net EPE and Net EPE portion of 100% Excessive Payment. $ + Part 1, Line 1a, col (s) 351AT 15 Form 7207 20% Excessive Payment, Prevailing Wage, & Apprenticeship Penalties. $ + Part 1, Line 1a, col (t) 351CS 15 Form 7210 Recapture of Net EPE and Net EPE portion of 100% Excessive Payment. $ + Part 1, Line 1c, col (s) 351CT 15 Form 7210 20% Excessive Payment, Prevailing Wage, & Apprenticeship Penalties. $ + Part 1, Line 1c, col (t) 351DS 15 Form 3468, Part IV Recapture of Net EPE and Net EPE portion of 100% Excessive Payment. $ + Part 1, Line 1d, col (s) 351DT 15 Form 3468, Part IV 20% Excessive Payment, Prevailing Wage, & Apprenticeship Penalties. $ + Part 1, Line 1d, col (t) 352AS 15 Form 8933 Recapture of Net EPE and Net EPE portion of 100% Excessive Payment. $ + Part 1, Line 2a, col (s) 352AT 15 Form 8933 20% Excessive Payment, Prevailing Wage, & Apprenticeship Penalties. $ + Part 1, Line 2a, col (t) Invalid Condition: The field length is more than 15 characters. The field is not numeric and positive. The field is not dollars only. The tax period is before 202401. Correction procedures: Correct coding, transcription errors, and misplaced entries. If the tax period is before 202401, then delete the field.

# Section 60 Data - Form 1065 - Direct Deposit

3.12.15.21 (01-01-2026) Section 60 Data - Form 1065 - Direct Deposit This subsection has instructions for correcting Section 60 Field Errors. Section 60 has data from direct deposit information. The taxpayer's information must be processed as reported.

# Section 60 Field Errors

3.12.15.21.1 (01-01-2026) Section 60 Field Errors Section 60 fields are listed below. Field Field Title Field Length Location 60RTN Routing Transit Number (RTN) 9 32b 60TDA Type of Depositor Account (TDA) 1 32c 60DAN Depositor Account Number (DAN) 17 32d 60DDS Direct Deposit Code 2 Computer Generated

# Field 60RTN - Routing Transit Number (RTN)

3.12.15.21.2 (01-01-2026) Field 60RTN - Routing Transit Number (RTN) Field 60RTN is transcribed from 32b. Field 60RTN is a nine-digit numeric field. Invalid Conditions - Field 60RTN is invalid if present and the first two digits are not: Between 01 through 12 Between 21 through 32 Field 60RTN is other than numeric Correction Procedures: Correct coding and transcription errors and misplaced entries If the information on the return is not valid, delete Field 60RTN

# Field 60TDA - Type of Depositor Account (TDA)

3.12.15.21.3 (01-01-2026) Field 60TDA - Type of Depositor Account (TDA) Field 60TDA is transcribed from 32c. Field 60TDA may be blank or have one alpha code ("C" or "S" ). Invalid Conditions - Field 60TDA is invalid if the entry present is not "C" for Checking or "S" for Savings. Correction Procedures: Correct coding and transcription errors Correct misplaced entries If both or neither box (Checking or Savings) is marked, enter C in Field 60TDA

# Field 60DAN - Depositor Account Number (DAN)

3.12.15.21.4 (01-01-2026) Field 60DAN - Depositor Account Number (DAN) Field 60DAN is transcribed from 32d. Field 60DAN may be up to 17 characters and can be alpha, numeric, hyphen or space. Invalid Conditions: Field 60DAN is invalid if a Depositor Account Number is present, and a character is not numeric, alpha, hyphen or space Field 60DAN is present, but Field 60TDA is not present Correction Procedures: Correct coding and transcription errors Correct misplaced entries Check Line 32c and do the following: If Then The account number is valid (the entry has only numeric, alpha, hyphen or space), GTSEC 60. See IRM 3.12.15.21.3, Field 60TDA - Type of Depositor Account (TDA), instructions. Enter a valid code in Field 60TDA. The account number is not valid, Delete Field 60DAN.

# Priority IV Errors - Error Codes 001 through 999

3.12.15.22 (01-01-2020) Priority IV Errors - Error Codes 001 through 999 This subsection gives detailed error correction procedures for Error Codes 001 through 999. These errors will be displayed with the error code assigned to them for the specific error in ascending numerical order. The screen display will show the error code assigned and the fields needed to make the necessary correction.

# ♦Error Code 001 - Tax Year - Invalid Entry♦

3.12.15.22.1 (01-01-2026) ♦Error Code 001 - Tax Year - Invalid Entry♦ Fields Displayed Field Designator Field Name Length 01TXP Tax Period 6 01RCD Received Date 8 01CCC Computer Condition Code 10 Invalid Condition - Error Code 001 will generate when any of the following conditions are present: Computer Condition Code "G" is Not Present -The processing date is equal to or more than two years and 10 months after the Return Due Date or the Received Date (whichever is later) and Computer Condition Code "W" is not present. Computer Condition Code "G" is Present -The processing date is equal to or more than 2 years and 10 months after the Return Due Date and Computer Condition Code "W" is not present. "G" Coded and Non- "G" Coded Returns - The processing date is less than two years after the Return Due Date and Computer Condition Code "W" is present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Do not send the returns in the following table to Statute Control for clearance. Instead, do the following: Statute Control If Then Return is prepared by Compliance (e.g., IRC 6020(b)), Return is secured by Examination/Collections, including TE/GR or TEGE Employee Plan (EP) Exam, Return has a Transaction Code (TC) 59X, Return has "ICS" (Integrated Collection System) notated on the face of the return, Return is a Substitute for Return prepared by Examination ("SFR" in the margin) with Form 13133, Expedite Processing Cycle, attached, Return has a stamp indicating a previous clearance by Statute Control within the last 90 days, Return is a 2021 and prior year original. Due to the COVID-19 pandemic and subsequent Submission Processing (SP) and Accounts Management (AM) site closures, SP and AM developed procedures to bypass AM statute clearance and be processed. In addition, any 2021 and prior year returns previously cleared by AM statute will not be returned by SP to AM to be cleared again if the 90-calendar day statute stamp has expired. Enter "W" in Field 01CCC and on the return and continue processing. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information. Error Code 001 Correction Procedures If Then Field 01RCD is blank, Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present. See IRM 3.12.15.4.6 to determine the Received Date. CCC "W" entered incorrectly, Delete CCC "W" from Field 01CCC. The return has a stamp that shows a previous clearance by Statute Control within the last 90 days, Enter CCC "W" in Field 01CCC and on the return. Note: Do not send the return to Statute Control. The return Received Date is two years and nine months or more after the Return Due Date and the return is stamped, "No Statute Issue, " "Statute N/A," or a similar statement indicating there is no statute issue. Enter CCC "W" in Field 01CCC and on the return. Note: Do not send the return to Statute Control. The return is not stamped by Statute Control within the last 90 days, Suspend (SSPND) with Action Code 310. Prepare Form 4227, Intra-SC Reject or Routing Slip, to route to Statute Control. Exception: Due to the COVID-19 pandemic and subsequent Submission Processing (SP) and Accounts Management (AM) site closures, SP and AM developed procedures for BMF 2020 and prior year original delinquent returns to bypass AM statute clearance and be processed. In addition, any 2021 and prior year returns previously cleared by AM statute will not be returned by SP to AM to be cleared again if the 90-calendar day statute stamp has expired. Suspense Correction When Statute Control returns the cleared document, enter "W" in Field 01CCC and on the return. Continue processing. Statute Control requests a voided record, SSPND with Action Code 640.

# ♦Error Code 002 - Name Control Mismatch♦

3.12.15.22.2 (01-04-2024) ♦Error Code 002 - Name Control Mismatch♦ Fields Displayed Field Designator on Form 1065 Field Name Length CL Clear Code 1 01NC Name Control/Check Digit 4 >>>> Name Control Underprint 4 01EIN Employer Identification Number 9 01TXP Tax Period 6 05CON "In-Care-Of" Name 35 05FAD Foreign Address 35 05ADD Street Address 35 05CTY City 22 05ST State 2 05ZIP ZIP Code 12 Invalid Condition - Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or Entity Index File (EIF). Correction Procedures: Before taking any steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This ensures 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. Note: When corrections are made to Field 01EIN, the computer will validate the entries with the NAP and reset the On-Line Entity (OLE) indicators correctly 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. Refer to all the following research instructions in this error code before taking any action. If Field 01NC and the Name on the return or attachments are the same but differ from the underprint in Field 01NC, research IDRS using Command Code INOLES to determine the correct Name. If Then The Name on the return or attachment matches the Name Control on INOLES, Bring up underprint. The Name Control on INOLES is different from the Name on the return or attachment, Research IDRS using Command Code NAMEB/NAMEE for a new EIN. If a new EIN is found, verify the Name Control using IDRS Command Code (CC) INOLES. If Then The Name Control on INOLES matches the Name on the return or attachment, Ensure the entity information matches the return. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. Enter the new EIN on the return. When the EIN is changed from the one the taxpayer used, send Letter 3875C, Missing or Incorrect EIN on Return, as a non-suspense letter to the address on the return. Ensure the entity information matches the return. Note: Do not send Letter 3875C when: • Three or less digits of the EIN are transposed, different or missing, or • The EIN is consecutive numbers (e.g., 12-3456789) or repeating numbers (e.g., 11-1111111), or • INOLES shows the account has been "merged to" or "merged from" , or •The TIN on the return is the taxpayer's SSN (check CC INOLEG) Multiple EINs are found, SSPND with Action Code 320 to Entity Control. Prepare Form 4227, Intra-SC Reject or Routing Slip, with the notation "MULTIPLE EINs" . INOLES shows a "Merge To" (MT) EIN, Research the "MT" EIN on Command Code INOLES. The "MT" EIN matches the entity on the return or attachment, Enter the "MT" EIN in Field 01EIN and on the return. Note: Do not send Letter 3875C on MT EIN cases. The "MT" EIN does not match the entity on the return or attachment, SSPND with Action Code 320 to Entity Control. If the Name on the return or attachment does not agree with the Name Control on INOLES or there is an indication of a name change on Form 1065 (Line G, Box (3)), research IDRS using Command Code ENMOD for a new name. If Then The Name Control on ENMOD matches the Name on the return or attachment, Enter "C" in the Clear Code field. The Name Control on ENMOD or INOLES does not match the Name on the return or attachment, SSPND with Action Code 320 to route the return to Entity Control. Attach Form 4227, Intra-SC Reject or Routing Slip, with the notation "NO RECORD" . If the Name change has not been made, research IDRS using Command Code ENMOD for a pending TC 013. If Then A pending TC 013 is present, Enter "C" in the Clear Code field. A pending TC 013 is not present, SSPND with Action Code 320 to route to Entity Control. Attach Form 4227, Intra-SC Reject or Routing Slip, with the notation "REQUEST NAME CHANGE (TC 013)" . The Name Control for EINs with the prefix 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, 86, 87, 88, 92, or 93 will be the first four characters of the Primary Name line. These EINs were assigned by the Modernized Internet EIN (Mod IEIN) application for partnerships at www.irs.gov. Suspense Correction If there is an indication that Entity Control has assigned an EIN to the return, determine the Entity Assignment Date: If Then The Entity Assignment Date is past the Return Due Date and IRS Received Date, GTSEC 01. Enter the Entity Assignment Date in Field 01CRD. The Entity Assignment Date is not past the Return Due Date and IRS Received Date, Continue processing. Research IDRS using CC BMFOL to determine if payments posted incorrectly: If Then The payment posted to the wrong EIN, Prepare Form 3465, Adjustment Request, to have the payment transferred to the correct module. Notate on Form 3465, "MOVE PAYMENT TO CORRECT MODULE UPON COMPLETION AND RELEASE FREEZE" . Write "FORM 3465 PREPARED" on the return, to the left of the entity section. Enter CCC "X" in Field 01CCC. The payment posted correctly, Enter the correct EIN in Field 01EIN and on the return. Enter "C" in the Clear Code field. Payment cannot be found, Enter "C" in the Clear Code field.

# ♦Error Code 003 – Check Digit Invalid♦

3.12.15.22.3 (01-01-2022) ♦Error Code 003 – Check Digit Invalid♦ Fields Displayed Field Designator Field Name Length 01NC Name Control 4 01EIN Employer Identification Number 9 Invalid Condition - Error Code 003 will generate when any of the following conditions are present: A check digit is present but is not valid for the EIN. The letters "E" , "G" or "M" (in check digit only) are present in Field 01NC. 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 Then The check digit in Field 01NC does not match the return or is not legible, Enter the Name Control from the return in Field 01NC. The EIN on the return is not legible, Research IDRS using Command Code NAMEB/NAMEE for correct EIN. Compare the EIN from CC NAMEB/NAMEE to the EIN on the return. If Then The EIN on Form 1065 matches the EIN on CC NAMEB/NAMEE, Enter Name Control from CC NAMEB/NAMEE in Field 01NC. Research shows a different EIN, Verify the EIN and name on CC INOLES. Name Control on CC INOLES matches the name on the return or attachment, Overlay Field 01EIN with the EIN from CC INOLES. Enter the new EIN on the return. Send Letter 3875C, Missing or Incorrect EIN on Return, as a non-suspense letter to the address on the return. Note: Do not send Letter 3875C when: • Three or less digits of the EIN are transposed, different, or missing, or • The EIN is consecutive numbers (e.g., 12-3456789) or repeating numbers (e.g., 11-1111111), or • CC INOLES shows the account has been "merged to" or "merged from" , or • The TIN on the return is the taxpayer's SSN (check CC INOLEG). Unable to find an EIN or more than one EIN is found, SSPND with Action Code "320" to Entity Control. Prepare Form 4227, Intra-SC Reject or Routing Slip, with the notation "NO RECORD OF EIN" . Suspense Correction: Research IDRS using CC BMFOL to determine if payments posted incorrectly: If Then The payment posted to the wrong EIN, Prepare Form 3465, Adjustment Request, to have the payment transferred to the correct module. Notate on Form 3465, "MOVE PAYMENT TO CORRECT MODULE UPON COMPLETION AND RELEASE FREEZE" . Write "FORM 3465 PREPARED" on the return, to the left of the entity section. Enter CCC "X" in Field 01CCC. The payment posted to the correct EIN, Enter the correct EIN in Field 01EIN and on the return. Payment can't be found, Enter "C" in the Clear Code field.

# ♦Error Code 004 - Name Control/EIN Validation♦

3.12.15.22.4 (01-01-2023) ♦Error Code 004 - Name Control/EIN Validation♦ Fields Displayed Field Designator Field Name Length CL Clear Code 1 01NC Name Control 4 >>>> Name Control Underprint 4 01EIN Employer Identification Number 9 Invalid Condition - Error Code 004 will generate when any of the following conditions are present: The EIN is not present on the Master File (MF). The Entity Index File (EIF) and the National Account Profile (NAP) were not accessed or were not operational, causing a blank underprint in Field 01NC. Note: An underprint of "XXXX" shows that there is no account on the Master File, while a blank underprint shows that the NAP has not been accessed or was not operational. Correction Procedures: Before taking any more research steps to resolve Error Code 004, drop the cursor to the bottom of the screen and transmit. This ensures 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. Note: When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators correctly 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. Refer to all the following research instructions in this error code before taking any action. If Field 01NC and the Name on the return or attachments are the same but differ from the underprint in Field 01NC, research IDRS using Command Code (CC) INOLES to determine the correct Name Control: If Then The Name on the return or attachment matches the Name Control on INOLES, Bring up underprint. The Name Control on INOLES is different from the NAME on the return or attachment, Research IDRS using CC NAMEB/NAMEE for a new EIN. If a new EIN is found, verify the Name Control using IDRS CC INOLES: If Then The Name Control on INOLES agrees with the Name on the return or attachment, Ensure the entity information matches the return. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. Enter the new EIN on the return. When the EIN is changed from the one the taxpayer used, send Letter 3875C, Missing or Incorrect EIN on Return, as a non-suspense letter to the address on the return. Note: Do not send Letter 3875C when: • Three or less digits of the EIN are transposed, different, or missing, or • The EIN is consecutive numbers (e.g., 12-3456789) or repeating numbers (e.g., 11-1111111), or • INOLES shows the account has been merged to or merged from, or • The TIN on the return is the taxpayer's SSN (check CC INOLEG). Multiple EINs are found, SSPND with Action Code 320 to Entity Control. Prepare Form 4227, Intra-SC Reject or Routing Slip, with the notation "MULTIPLE EINs" . INOLES shows a "Merge To" (MT) EIN, Research the "MT" EIN on Command Code INOLES. The "MT" EIN matches the entity on the return or attachment, Enter the "MT" EIN in Field 01EIN and on the return. The MT EIN does not match the entity on the return or attachment, SSPND with Action Code 320 to Entity Control. If the Name on the return or attachment does not agree with the Name Control on INOLES or there is an indication of a name change on Form 1065 (Line G, Box (3)), research ENMOD for a new name. If Then The Name Control on ENMOD agrees with the Name on the return or attachment, Enter a "C" in the Clear Code field. The Name Control on ENMOD or INOLES does not agree with the Name on the return or attachment, SSPND with Action Code 320 to route the return to Entity Control. Attach Form 4227, Intra-SC Reject or Routing Slip, with the notation "NO RECORD" . If the Name change has not been made, research IDRS using CC ENMOD for a pending TC 013. If Then A pending TC 013 is present, Enter "C" in the Clear Code field. A pending TC 013 is not present, SSPND with Action Code "320" to route to Entity Control. Attach Form 4227, Intra-SC Reject or Routing Slip, with the notation "REQUEST NAME CHANGE" . Suspense Correction: If there is an indication that Entity has assigned an EIN to the return, determine the Entity Assignment Date. If Then The Entity Assignment Date is past the Return Due Date and IRS Received Date, GTSEC 01. Enter the Entity Assignment Date in Field 01CRD. The Entity Assignment Date is not past the Return Due Date and IRS Received Date, Continue processing. Research IDRS using CC BMFOL to determine if payments posted incorrectly: If Then The payment posted to the wrong EIN, Prepare Form 3465, Adjustment Request, to have the payment transferred to the correct module. Notate on Form 3465, "MOVE PAYMENT TO CORRECT MODULE UPON COMPLETION AND RELEASE FREEZE" . Write "FORM 3465 PREPARED" on the return, to the left of the entity section. Enter CCC "X" in Field 01CCC. The payment posted correctly, Enter the correct EIN in Field 01EIN and on the return. Enter "C" in the Clear Code field. Payment can't be found, Enter "C" in the Clear Code field.

# ♦Error Code 005 - Invalid Tax Year or Received Date♦

3.12.15.22.5 (01-01-2023) ♦Error Code 005 - Invalid Tax Year or Received Date♦ Fields Displayed Field Designator Field Name Length CL Clear Code 1 01TXP Tax Period 6 01RCD Received Date 8 Invalid Condition - Error Code 005 will generate when the year-month of the processing date is later than the Tax Period plus six months and the Received Date is not present. Correction Procedures: Compare the displayed fields with the return and correct all misplaced entries, coding and transcription errors. If displayed fields are correct and the return is timely filed, enter a "C" in the Clear Code field. A Received Date must be in Field 01RCD if the return is not timely filed. Use the earliest Received Date in Field 01RCD if there are multiple Received Dates on the return. Exception: Do not use a Received Date in Field 01RCD that is before the beginning of the tax period. Determine the Received Date using the following priority when one is needed but is not stamped on the return or a valid handwritten Received Date is not present: Earliest legible Postmark Date (e.g., U.S. Postal Service (USPS), Foreign or Private Delivery Service (PDSS)). Note: Use the postmark date stamped on the face of the return, if the envelope was not attached. Service Center Automated Mail Processing System (SCAMPS) digital date. Revenue officer's or other IRS official's signature date. Signature date, if within the current year (unless other information shows the signature date is invalid). Julian Date of the Document Locator Number (DLN) minus 10 days. Current date minus 10 days. If a return is faxed to another service area and then sent to Submission for processing, do not enter the Enterprise Electronic Fax (EEFax) Date as the IRS Received Date. Enter a Received Date according to normal procedures. Caution: Do not use the EEFax Date as the IRS Received Date.

# Error Code 006 - Remittance Without Received Date

3.12.15.22.6 (01-01-2016) Error Code 006 - Remittance Without Received Date Fields Displayed Field Designator Field Name Length RMIT> Remittance Amount 15 01TXP Tax Period 6 01RCD Received Date 8 Invalid Condition - Error Code 006 - Remittance is received with the return but a Received Date is not present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information. If the Received Date is missing or illegible, determine the date as follows: 1. IRS date stamp. 2. Legible U.S. Post Office postmark date or foreign postmark or an acceptable designated private delivery service. See IRM 3.10.72, Receiving, Extracting, and Sorting, for further details. Note: If an envelope is not attached use the postmark date stamped on the face of the return. 3. Service Center Automated Mail Processing System (SCAMPS) digital date. 4. Signature (Use a signature date only for the current year return; if it is a prior year return use the DLN Julian date). 5. DLN Julian Date minus ten days. (MeF Form 1065 use the Julian date). 6. Current date minus ten days. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), despite Saturday, Sunday or Holiday extension dates. If both U.S. Postal Service and private meter postmarks are present, honor the U.S. Postal Service postmark. Note: Do not consider private metered mail dates as postmark dates unless there is a "PO" or "US PO" in the date circle.

# ♦Error Code 007- Received Date Earlier Than Tax Year♦

3.12.15.22.7 (01-01-2026) ♦Error Code 007- Received Date Earlier Than Tax Year♦ Fields Displayed Field Designator Field Name Length 01TXP Tax Period 6 01RCD Received Date 8 01CCC Computer Condition Code 10 Invalid Condition - Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period/Year by two months or more. 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. If And Then The Received Date is invalid and it appears that the incorrect year was used (i.e., 20250115 instead of 20260115), and other information (Julian date, postmark date, or signature date) shows that the received date should be a current year, Change the Received Date year to the current year in Field 01RCD. The return is an early filed "Final" return, Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP. Enter "F" in Field 01CCC. The return is not an early filed Final return, The Tax Period ending date is passed, Change the Received Date to one day after the tax period ending date. For example, the tax period is 202508, enter 20250801 in Field 01RCD. See IRM 3.12.15.2.21 Working Trail, for more information. The return is not an early filed "Final" return, The Tax Period ending is less than four months after the Received Date, SSPND with Action Code 480. Prepare Form 4227, Intra-SC Reject or Routing Slip, with the notation "EARLY FILED" . The return is not an early filed "Final" return, The Tax Period ending is more than four months after the Received Date, Initiate correspondence for clarification of the Tax Period. SSPND with Action Code 211. Suspense Correction If Then The taxpayer replies that the return is a "Final" , Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP. Enter "F" in Field 01CCC. The taxpayer replies that the return is not a "Final" return, SSPND with Action Code 480 until the end of the tax period given by the taxpayer. The taxpayer fails to reply or the reply is not adequate, Enter "3" in Field 01CCC. SSPND with Action Code 480 until the end of the tax period shown on the return.

# Error Code 008 - Tax Period Beginning Missing

3.12.15.22.8 (07-29-2022) Error Code 008 - Tax Period Beginning Missing Fields Displayed Field Designator Field Name Length 01TXB Tax Period Beginning 8 01TXP Tax Period 6 01CCC Computer Condition Code 10 Invalid Condition - Error Code 008 will generate for the following conditions: Tax Period Beginning is not present with a CCC "Y" or "F" , Tax Period Beginning is after the Tax Period Ending, or Tax Period Beginning is earlier than 12 months before Tax Period Ending. 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. Note: If the tax period is for a 52 - 53 week filer, adjust the tax period beginning date to one year prior to the end of the tax period. If And Then The return is a "Final" or a "Short Period" , Tax Period Beginning is present on return, Enter Tax Period Beginning in YYYYMMDD format. The return is a "Final" or a "Short Period" , The day is not present in the Tax Period Beginning, Enter "01" for the day. The return is a Final or a Short Period, Tax Period Beginning is not present, Determine a Tax Period Beginning date from the ending Tax Period. The return is anInitial Short Period, Tax Period Beginning is not present, Use the "Date Business Started" from the face of the Form 1065 entered in Box E. The return is not a "Final " or "Short Period" , Remove CCC "Y" or "F" from field display.

# ♦Error Code 010 - Amended Return G Coded♦

3.12.15.22.9 (01-01-2026) ♦Error Code 010 - Amended Return G Coded♦ Fields Displayed Field Designator Field Name Length 01NC Name Control 4 01EIN Employer Identification Number 9 01TXP Tax Period 6 01RCD Received Date 8 01CCC Computer Condition Code 10 01TXB Tax Period Beginning 8 01NAI NAICS Code 6 01DOB Date Business Started 6 01NOP Number of Partners 6 01M3 Schedule - M3 1 01IRC Initial Return Code (Form 1065) 1 01TT Technical Termination Code (Form 1065) 1 01AMC Accounting Method Code 1 01ADC Audit Code 3 01SIC Special Income Code 1 01CRD Correspondence Received Date 8 01ISI Installment Sales Indicator 1 01NRL Nonrecourse Loan Code 1 01MSC Missing Schedule Code 2 01HSC Historic Structure Code 1 01PIC Penalty and Interest Code 1 01SWC Salary and Wage Code 1 01EP EPMF Code 1 01PSN Preparer PTIN 9 01PEN Preparer Employer Identification Number 9 01CBI Paid Preparer Checkbox Indicator 1 01PTN Paid Preparer Telephone Number 10 01RP1 Return Processing Code (RPC) 20 01RP2 Overflow for RPCs 15 01NPV Number of Partners Verified 1 Section 02 Form 1065 Section 03 Form 1065 Section 04 Form 1065 Section 05 Form 1065 Section 06 Form 1065, Schedule B Section 07 Form 1065, Tax and Payment Section Section 10 Form 1065, Schedule D Section 12 Form 4797 Section 21 Form 8941 Section 22 Form 5884-B Section 23 Form 3800 Section 24 Form 3800 Section 25 Form 3800 Section 26 Form 8997 Section 27 Form 8283 Section 29 Form 6252 Section 31 Form 8936 Schedule A, Clean Vehicle Credit Section 35 Form 4255 Section 60 Form 1065, Direct Deposit Invalid Condition - Error Code 010 will generate when Computer Condition Code (CCC) "G" is present and fields other than 01NC, 01EIN, 01TXP, 01RCD, 01CCC and 01CRD have entries. 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. Determine if CCC "G" was input correctly: If Then Return shows amended, revised, supplemental, corrected or superseding, Research the applicable Command Code(s), such as BRTVU, BMFOL, SUMRY, and TXMOD to determine if information is the same as a posted return. All information is not the same, Process the return with CCC "G" . DLSEC to delete all sections except Section 01. Delete the invalid entries that are present in Section 01. GTSEC 01, if necessary. All information is the same, SSPND with Action Code 640 and route to Rejects. A return is not posted for the tax period and the return is an amended return, Continue processing as an amended return. A return is not posted for the tax period and the return is not amended ("G" coded in error), Enter all data in Sections 02 through 05 as needed. Ensure the Section 01 fields are correct. Delete the "G" code in Field 01CCC. Note: When deleting CCC "G" and the sections required are shown as being present, no further verification of section entries is needed.

# Error Code 012 - Short Record (Invalid Fields)

3.12.15.22.10 (01-01-2026) Error Code 012 - Short Record (Invalid Fields) Fields Displayed Note: This Error Code will generate on Form 1065. Field Designator Field Name Length 01NC Name Control 4 01EIN Employer Identification Number 9 01TXP Tax Period 6 01RCD Received Date 8 01CCC Computer Condition Code 10 01NAI NAICS Code 6 01DOB Date Business Started 6 01IRC Initial Return Code 1 01TT Technical Termination Code 1 01AMC Accounting Method Code 1 01NOP Number of Partners 6 01NPV Number of Partners Verified 6 01M3 Schedule M-3 1 01ADC Audit Code 3 01SIC Special Income Code 1 01CRD Correspondence Received Date 8 01ISI Installment Sales Indicator 1 01NRL Nonrecourse Loan Code 1 01MSC Missing Schedule Code 2 01HSC Historic Structure Code 1 01PIC Penalty and Interest Code 1 01SWC Salary and Wage Code 1 01EP EPMF Code 1 01PSN Preparer Social Security Number 9 01PEN Preparer Employer Identification Number 9 01CBI Paid Preparer Checkbox Indicator 1 01PTN Paid Preparer Telephone Number 10 01RP1 Return Processing Code (RPC) 20 01RP2 Overflow for RPCs 15 Section 02 Section 03 Section 04 Section 05 Section 06 Form 1065, Schedule B Section 07 Form 1065, Tax and Payment Section Section 10 Form 1065, Schedule D Section 12 Form 4797 Section 21 Form 8941 Small Employer Health Insurance Premiums Section 22 Form 5884-B New Hire Retention Credit Section 23 Form 3800 Section 24 Form 3800 Section 25 Form 3800 Section 26 Form 8997 Section 27 Form 8283 Section 29 Form 6252 Section 31 Form 8936 Schedule A, Clean Vehicle Credit Section 35 Form 4255 Section 60 Form 1065, Direct Deposit Invalid Condition - Error Code 012 will generate when one of the following conditions is present: Computer Condition Code "5" or "8" is present and fields other than 01NC, 01EIN, 01TXP, 01RCD, 01NOP, 01CCC and 01CRD have entries. Computer Condition Code "6" is present and fields other than 01NC, 01EIN, 01TXP, 01RCD, 01NOP, 01CCC, 01ADC and 01CRD have entries. 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. Determine if CCC "5" , "6" or "8" was input correctly. See IRM 3.12.15.4.7, Computer Condition Codes, for further information. If Then CCC "5" , "6" or "8" was input correctly, DLSEC to delete all sections except Section 01. GTSEC 01 and delete the invalid entries that are present in Section 01. CCC "5" , "6" or "8" was input incorrectly, Determine from Form 1065 if any fields are required in Section 02 through 08. If required, GTSEC and enter the required data. Ensure that the Section 01 fields are correct. Delete the "5" , "6" or "8" code in Field 01CCC.

# ♦Error Code 014 - Missing Address Entries♦

3.12.15.22.11 (01-01-2023) ♦Error Code 014 - Missing Address Entries♦ Fields Displayed Field Designator on Form 1065 Field Name Length 05CON "In-Care-Of" Name 35 05FAD Foreign Address 35 05ADD Street Address 35 05CTY City 22 05ST State 2 05ZIP ZIP Code 12 Invalid Condition - Error Code 014 generates when any of the following conditions are present: A Major City Code is not used, the street address is present, and Field 05CTY or Field 05ST is not present. A Major city Code is used and Field 05ADD is not present. A Major City Code is used and Field 05ST is present. Correction Procedures: Correct all misplaced entries, coding and transcription errors. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information. Research any of the following for valid address information: Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries, or CCs INOLES, NAMEB/NAMEE, ENMOD. If And Then A Major City Code is present, A street address is not available, Enter the City Name (spelled out, not in Major City format) in Field 05CTY. Enter the State Code in Field 05ST. The Major City Code is correct, The state is present, Delete Field 05ST. The ZIP Code or Address can't be corrected from the information on the return, attachments or from research, DLSEC Section 05.

# ♦Error Code 015 - Foreign Address/State♦

3.12.15.22.12 (01-01-2023) ♦Error Code 015 - Foreign Address/State♦ Fields Displayed Field Designator on Form 1065 Field Name Length 05CON "In-Care-Of" Name 35 05FAD Foreign Address 35 05ADD Street Address 35 05CTY City 22 05ST State 2 05ZIP ZIP Code 12 Invalid Condition - Error Code 015 will generate when any of the following conditions are present: Field 05ST has an entry other than"." (period/space) when Field 05FAD is present. Field 05ZIP has an entry when Field 05FAD 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. If Then A foreign address is present in Field 05FAD, Field 05ST must have"." (period/space) Delete any entry in Field 05ZIP. A foreign address is not present in Field 05FAD, Check return for foreign address. A foreign address is present on the return, Enter the foreign address in Field 05FAD. Note: If more space is required, continue entering the address in Field 05ADD Field 05CTY must have the correct Foreign Country Code. See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries). Field 05ST must have"." (period/space). Delete any entry in Field 05ZIP. A foreign address is not present on the return, Verify the address on the return is not a foreign address. SSPND with Action Code 610. Renumber return with domestic DLN.

# ♦Error Code 016 - ZIP Code/State Mismatch♦

3.12.15.22.13 (01-01-2023) ♦Error Code 016 - ZIP Code/State Mismatch♦ Fields Displayed Field Designator on Form 1065 Field Name Length 05CON "In-Care-Of" Name 35 05FAD Foreign Address 35 05ADD Street Address 35 05CTY City 22 05ST State 2 05ZIP ZIP Code 12 Invalid Condition - Error Code 016 will generate when the ZIP Code is inconsistent with the Major City Code or State Code. 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. Research Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries, or Command Codes INOLES, NAMEB/NAMEE, ENMOD for valid ZIP Code information. If And Then Unable to determine a valid ZIP Code from the return or attachment, A valid ZIP Code is found through IDRS research, Enter the valid ZIP Code found in Field 05ZIP. Only the first three digits of the ZIP Code can be determined, Enter "01" in the (4th) and (5th) position. A ZIP Code can't be determined, Enter the 3 digits followed by 01 of the first ZIP Code listed for the applicable state found in Document 7475. (e.g., 99501 for Alaska). The address is in a major city, A Major City Code can be determined, Enter Major City Code in Field 05CTY. The address is in a major city, A Major City Code can't be determined, Enter the name of the city in Field 05CTY. Enter the State Code in Field 05ST. The address is not in a major city, Enter the correct state abbreviation in Field 05ST. Enter ZIP Code in Field 05ZIP. APO/DPO/FPO Addresses - An Army Post Office (APO), Diplomatic Post Office (DPO), or Fleet Post Office (FPO) is not a foreign address. The U.S. Postal Service set up new address requirements for APO/DPO/FPO addresses. If an address appears in the old APO/DPO/FPO format, convert to the new state code abbreviation based on the ZIP Code. For example, APO New York, NY 091XX would be, converted to "APO AE 091XX" . Refer to the APO/DPO/FPO conversion chart below: ZIP Code State Code 340 AA 090 - 098 AE 962 - 966 AP

# Error Code 026 - Tax Period Mismatch

3.12.15.22.14 (01-01-2026) Error Code 026 - Tax Period Mismatch Fields Displayed Field Designator Field Name CL Clear Code 01EIN Employer Identification Number 01TXP Tax Period >>>> Tax Period Underprint 01CCC Computer Condition Code 01ADC Audit Code Invalid Condition - Error Code 026 will generate when any of the following conditions are present: The Tax Period underprint does not agree with the month on the EIF. An "F" is not present in Field 01CCC. Correction Procedures: Before taking any more 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 tax period have posted to the NAP. If Error Code 026 reappears, continue with the remainder of the correction procedures. Correct all misplaced entries, coding and transcription errors. Partnerships may file 52-53 week returns. A 52-53 week tax year can end 6 days before to 3 days after the end of the month. If Then Tax year ends up to 3 days after the end of the month, Use the previous month in Field 01TXP. Example: The end of the tax year is May 2, 2023, then the Tax Period is 202304. The year ends 6 days before the end of the month, Use the year ending month in Field 01TXP. Example: The end of the tax year is April 26, 2023, enter 202304 in Field 01TXP. See Exhibit 3.12.15-22, Error Code 026 - Error Correction Procedures and for research and correction procedures. See table below for a list of transaction codes and definitions applicable to possible changes to the fiscal year month. Note: If TC053 or TC054 is NOT present or pending and there is a Form 1128 attached to the return, then SSPND with Action Code 320 to Entity. Attach Form 4227 with an explanation. Transaction Code Definition 016 Shows a change to various entity data (e.g., filing requirement, Fiscal Year Month (FYM), etc.) 052 Reverses TC 053, 054 and 055 (manual input) 053 Approved Form 1128, Application to Adopt, Change, or Retain a Tax Year, to accept change of accounting period. 054 Retained Fiscal Year Month (FYM) (Rev. Proc. 87-32). 055 Approved Form 8716, Election to Have a Tax Year Other Than a Required Tax Year. 057 Reversal of TC 054 and 055 (generated). 058 Denied Form 1128, Application to Adopt, Change, or Retain a Tax Year, to accept change of accounting period. 059 Denied Form 8716, Election to Have a Tax Year Other Than a Required Tax Year. Acceptable reasons for filing a "Short Period" return include, but are not limited to, the following: IRC 444 - Election of taxable year other than required taxable year. IRC 645 - Certain revocable trusts treated as part of estate. IRC 671 through IRC 679 - Grantors and others treated as substantial owners. IRC 806 - Small life insurance company deduction. Note: IRC 806 was repealed by the 2017 TCJA for all taxable years beginning 01/01/2018 and later. Treas. Reg. 1.442-1(b)(2) - Change of Annual Accounting Period. Rev. Proc. 76-10 - Group change to Annual Accounting Period. Rev. Proc. 85-58 - Changes in Accounting Periods and Methods of Accounting. Rev. Proc. 87-32 - Changes in Accounting Periods and Methods of Accounting. Rev. Proc. 2002-38 - Changes in Accounting Periods; Automatic approval for flow through entities. Rev. Proc. 2006-46 - Period of Computation of Taxable Income. IRC 708(b) - Technical Termination.

# Error Code 026 - Suspense Correction

3.12.15.22.14.1 (01-01-2026) Error Code 026 - Suspense Correction See Exhibit 3.12.15-23, Error Code 026, Suspense Correction Procedures, for suspense correction procedures. If no reply, Rejects will process as follows: If Then The return is for a short period Delete the return using IDRS: Enter Command Code RJECT followed by a space and enter 640 as the Action Code. Attach Form 4227, check the Files box, and enter in the Other box: "RTN VOID TXP CHNG INVALID" . Send the return to Files. Note: For MeF returns, do not send a copy of the return to Files. The last Tax Period with a TC 150 is 12 months or more before the tax period of the return Input TC 474 on REQ77 for the year and month before the beginning month of the Tax Period on Form 1065 and enter 1 for the number of cycles. Example: If the Tax Period is 202409, use 202309; if the Tax Period is 202411, use 202311. Input TC 016 on BNCHG (follow local procedures) so that the return will post and TC 474 to suppress the notice. Enter "3" in Field 01ADC. Enter "3" in Field 01CCC. SSPND "420" . After the return has been held for one cycle, enter a "C" in the Clear Code field. The last Tax Period with a TC 150 is less than 12 months before the tax period of the return Enter a "Y" in Field 01CCC.

# Error Code 028 - Received Date Missing

3.12.15.22.15 (01-01-2016) Error Code 028 - Received Date Missing Fields Displayed - Error Code 028 will display as follows: Field Designator Field Name 01RCD Received Date 01CCC Computer Condition Code Invalid Condition - Error Code 028 will generate when both of the following conditions are present: Computer Condition Code "R" is present. Received Date is not present. Correction Procedures: Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information. If Then CCC "R" , is present, Enter the Received Date in Field 01RCD. CCC "R" , is not present, Delete code "R" , from Field 01CCC. The return is not"G" Coded, GTSEC 02 and enter the data in the fields for Section 02 and transmit. When Error Code 010 generates, enter appropriate fields. Delete CCC "G" from Field 01CCC. The return is correctly "G" Coded, Enter the Received Date in Field 01RCD, determined in the following order: Earliest legible U.S. Post Office, foreign, or private Delivery Service postmark date. Note: For certified mail only - If a postmark is not present, look for a "USPS.com Track & Confirm" record that has been attached to the return (should be before the envelope). Use the Acceptance date on the record to determine timeliness, follow normal editing procedures. If the "USPS.com Track & Confirm" record is not attached, no action is required. Service Center Automated Mail Processing System (SCAMPS) digital date. Revenue officer's or other IRS official's signature date. Signature date, if within the current year (unless other information shows signature date is invalid). The DLN Julian Date minus 10 days. Current date minus 10 days. Note: Do not consider private metered mail dates as postmark dates unless there is a "PO" or "US-PO" in the date circle. If multiple dates are on the return, use the earliest date as the Received Date. Reminder: Received Date must always be present. After determining if the Computer Condition Code is correct, enter the Received Date as part of your correction.

# Error Code 030 - Penalty and Interest Code Check

3.12.15.22.16 (01-01-2025) Error Code 030 - Penalty and Interest Code Check Fields Displayed Field Designator Field Name 01TXP Tax Period 01RCD Received Date 01PIC Penalty And Interest Code Invalid Condition: Error Code 030 generates when any of the following conditions are present: The Penalty and Interest Code of "1" is present, and the Received Date is on or before the Return Due Date or ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The Received Date is not present. Correction Procedures: Correct coding errors, transcription errors, and misplaced entries. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information. If the code is correct, for example, the taxpayer is paying penalty or interest and the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, enter the correct Received Date. See IRM 3.12.15.4.6(5), Received Date 01RCD for instructions. If the Received Date is correct and after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, delete code "1" from Field 01PIC. If the correct Received Date is equal to or earlier than the due date, delete code "1" from Field 01PIC. If the Penalty and Interest Code is present and no Received Date is shown, determine the date and enter in Field 01RCD. See IRM 3.12.15.4.6(5), Received Date 01RCD for instructions. If there is no indication of pre-computed Penalty and Interest, delete code "1" from Field 01PIC.

# Error Code 034 - Correspondence Received Date Not Valid

3.12.15.22.17 (01-01-2016) Error Code 034 - Correspondence Received Date Not Valid Fields Displayed Field Designator Field Name 01TXP Tax Period 01RCD Received Date 01CRD Correspondence Received Date Invalid Condition - Error Code 034 will generate when either of the following conditions are present: The Correspondence Received Date is later than the processing date. Field 01CRD is equal to or earlier than Field 01RCD. Note: An entry in Field 01CRD does not require an entry in Field 01RCD. Correction Procedures: Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information. The Received Date will either be stamped or edited on the return. If the Received Date is missing or illegible, see table below. Received Date missing or illegible, determine in the following order: Legible U.S. Post Office postmarked date. Note: For certified mail only - If a postmark is not present, look for a "USPS.com Track & Confirm" record that has been attached to the return (should be before the envelope). Use the Acceptance date on the record to determine timeliness, follow normal editing procedures. If the "USPS.com Track & Confirm" record is not attached, no action is required. Postmark date stamped in the margin by Receipt and Control. Signature date (unless other information shows signature date is invalid). This applies to Revenue officers' or other IRS Official's signature date. The DLN Julian Date minus 10 days. The current date minus 10 days. Note: Do not consider private metered mail dates as postmark dates unless there is a "PO" or "US-PO" in the date circle. The Correspondence Received Date will be determined from the date the reply was received at the Campus. Refer to the return for the Correspondence Received Date edited in the entity section of the return. This can be verified by checking the stamped Received Date on the correspondence attached to the return. Note: If more than one CRD is present, use the CRD that made the return complete and processable. If Then The Correspondence Received Date is present and later than the processing date, Delete the CRD from Field 01CRD. More than one Received Date is present, If more than one CRD is present, use the CRD that made the return complete and processable. Enter "3" in Field 01CCC on Form 1065.

# Error Code 073 - Fields 01CCC and 01CRD Present

3.12.15.22.18 (01-01-2016) Error Code 073 - Fields 01CCC and 01CRD Present Fields Displayed Field Designator Field Name 01CCC Computer Condition Code 01CRD Correspondence Received Date Invalid Condition - Error Code 073 will generate when a "3" is present in Field 01CCC and an entry is present in Field 01CRD. Correction Procedures: Correct all misplaced entries, coding and transcription errors. If IRS correspondence is attached, determine if a reply has been received from the taxpayer. If Then Reply to correspondence has been received, Delete the "3" in Field 01CCC. No reply received, Delete entry in Field 01CRD.

# Error Code 702 - Received Date Not Present

3.12.15.22.19 (01-01-2016) Error Code 702 - Received Date Not Present Fields Displayed Field Designator Field Name 01RCD Received Date 01CRD Correspondence Received Date Invalid Condition - Error Code 702 will generate when the return has been processed through RPS and a Received Date is not present. Correction Procedures: Compare the displayed fields with the return. If incorrect, overlay with the correct information. Determine the Received Date in the following priority: Received Date priority: Stamped date on the return. Envelope postmark date Note: For certified mail only - If a postmark is not present, look for a "USPS.com Track & Confirm" record that has been attached to the return (should be before the envelope) Use the Acceptance date on the record to determine timeliness, follow normal editing procedures. If the "USPS.com Track & Confirm" record is not attached, no action is required. Service Center Automated Mail Processing System (SCAMPS) digital date. Revenue officer's signature date. Taxpayer's signature date if within the current year (unless other information shows the signature date is invalid). DLN Julian date minus 10 days. Current date minus 10 days. If more than one CRD is present, use the CRD that made the return complete and processable.

# Error Code 725 - Number of Partners and Total Assets Same

3.12.15.22.20 (01-01-2026) Error Code 725 - Number of Partners and Total Assets Same Fields Displayed Field Designator Field Name CL Clear Code 01NOP Number of Partners 01NPV Number of Partners Verified 02TAS Total Assets Invalid Condition - Error Code 725 will generate when the number of Schedules K-1 and the Total Assets are the same. Correction Procedures - Compare the displayed fields with the return. If incorrect, overlay with the correct information. If Then ISRP transcribed Number of Schedules K-1 and/or Total Assets incorrectly, Enter correct amount from the return. The return shows that the Number of Schedules K-1 and Total Assets are the same, Caution: This scenario would be rare. Enter a "C" in the Clear Code field. Caution: Partnerships required to file electronically are assessed large penalties when the Number of Partners field is not correct.

# Error Code 726 - Number of Partners and Date Business Started Same

3.12.15.22.21 (01-01-2017) Error Code 726 - Number of Partners and Date Business Started Same Fields Displayed Field Designator Field Name CL Clear Code 01DOB Date Business Started 01NOP Number of Partners (Number of Schedules K-1) Invalid Condition - Error Code 726 will generate when the Number of Schedules K-1 and the Date Business Started are the same. Correction Procedures - Compare the displayed fields with the return. If incorrect, overlay with the correct information. If Then ISRP transcribed Number of Schedules K-1 and/or Date Business Started incorrectly, Correct the field to agree with the return. The return shows that the Number of Schedules K-1 and Date Business Started are the same, Caution: This scenario would be rare. Enter a "C" in the Clear Code field. Caution: Partnerships required to file electronically are assessed large penalties when the Number of Partners field is not correct.

# Error Code 727 - Number of Partners and NAICS Code Same

3.12.15.22.22 (01-01-2026) Error Code 727 - Number of Partners and NAICS Code Same Fields Displayed Field Designator Field Name CL Clear Code 01NAI NAICS Code 01NOP Number of Partners 01NPV Number of Partners Verified Invalid Condition - Error Code 727 will generate when one of the following conditions is present: The Number of Schedules K-1 and the NAICS Code are the same. The Number of Schedules K-1 is greater than 999. Correction Procedures - Compare the displayed fields with the return. If incorrect, overlay with the correct information. If Then ISRP transcribed Number of Schedules K-1 and/or NAICS Code incorrectly, Correct the field to agree with the return. The return shows that the Number of Schedules K-1 and NAICS Code are the same, Caution: This scenario would be very rare. Enter a "C" in the Clear Code field. Caution: Partnerships required to file electronically are assessed large penalties when the Number of Partners field is not correct. The Number of Schedules K-1 is greater than 999, Enter a "C" in the Clear Code field. Caution: Partnerships required to file electronically are assessed large penalties when the Number of Partners field is not correct.

# Error Code 728 - Number of Partners Invalid

3.12.15.22.23 (01-01-2026) Error Code 728 - Number of Partners Invalid Fields Displayed Field Designator Field Name CL "X" Clear Code 01NOP Number of Partners 01NPV Number of Partners Verified 01CCC Computer Condition Code Invalid Condition - The number of Schedules K-1 is "1" and CCC "F" , or "6" is not present. Correction Procedures: If the partnership shows that the number of Schedules K-1 is "1" or the attached Schedule K-1 shows 100 percent interest in the partnership, follow the procedures below: If Then The partnership shows that this is a "Final Return" , Enter "2" in Field 01NOP. Enter "F" in Field 01CCC. There is an indication that this is a short length record return (e.g., common trust, 761(a), amended return, nominee, etc.) (IRM 3.12.15.2.15.1), Enter "2" in Field 01NOP for all short length record returns. Exception: Do not enter a "2" on an amended return. Enter "G" in Field 01CCC. Partnership entity section shows Domestic "Limited Partnership" (LP), Domestic "Limited Liability Partnership" (LLP), Domestic "Limited Liability Company" (LLC), "Limited Liability Land Trust" (LLLT), or "Unincorporated Business Organization" (UBO) or "2" , "3" , or "4" is present in Field 06LPC. Enter CCC "F" in Field 01CCC and "2" in Field 01NOP. Continue processing. Advise the taxpayer that we are deleting the partnership filing requirement with a non-suspense letter using Letter 3733C. Partnership shows payment to a retired or deceased partner or cites Reg. Section 1.736-1, Enter "2" in Field 01NOP. None of the above are present, Correspond using Letter 1355C, informing the partnership that they can't have one 100 percent partner and ask for an explanation. The partnership responds stating they are a Limited Partnership, Limited Liability Partnership, Company, Land Trust or Unincorporated Business Organization, Enter CCC "F" in Field 01CCC. Advise the taxpayer that we are deleting the partnership filing requirement with a non-suspense letter using Letter 3733C. Continue processing. The partnership fails to respond, Enter "F" in Field 01CCC and "2" in Field 01NOP. Advise the taxpayer that we are deleting the partnership filing requirement with a non-suspense letter using Letter 3733C. Continue processing. The return is for an IRC 501(d) Religious or Apostolic Organization, Enter "2" in field 01NOP Continue Processing

# Error Code 729 - Clean Vehicle (CVC) Disallowance

3.12.15.22.24 (01-17-2025) Error Code 729 - Clean Vehicle (CVC) Disallowance Fields Displayed Field Designator on Form 1065 Field Name 01TXP Tax Period 311VI Vehicle Identification Number (VIN) for first Schedule A 311DT Date vehicle was placed in service for first Schedule A 31109 Tentative credit amount for first Schedule A 31111 Credit amount for business us of new clean vehicle for first Schedule A >>>> Computer generated credit amount for business use of new clean vehicle for first Schedule A 31117 Smaller of Line 15 or Line 16 for first Schedule A 31126 Smaller of Line 24 or Line 25 for first Schedule A >>>> Computer generated amount for the smaller of Line 24 or Line 25 for first Schedule A 311IN> Indicator field for results of MeF check of VIN against portal for first Schedule A 312VI Vehicle Identification Number (VIN) for second Schedule A 312DT Date vehicle was placed in service for second Schedule A 31209 Tentative credit amount for second Schedule A 31211 Credit amount for business us of new clean vehicle for second Schedule A >>>> Computer generated - credit amount for business use of new clean vehicle for second Schedule A 31217 Smaller of Line 15 or Line 16 for second Schedule A 31226 Smaller of Line 24 or Line 25 for second Schedule A >>>> Computer generated - smaller of Line 24 or 25 for second Schedule A 312IN> Indicator field for results of MeF check of VIN against portal for 2nd Schedule A 31RED> Computer generated - reduced amount of CVC credit 31RDV CVC verified field - ERS input only 313IN Indicator (More than 2 Schedule A's attached) Invalid Condition - Error Code 729 will generate when: Field 31RED> (Computer amount of reduction of the CVC credit) is greater than zero. Field 0311IN> or Field 0312IN> is a 2. Correction Procedures: Correct coding errors, transcription errors, and misplaced entries. Compare the displayed fields with the return and attachments. If incorrect overlay the screen with the correct information. The Taxpayer will attach Form 8936 Schedule A, Clean Vehicle Credit and report their credit on Form 1065, Line 29. If Form 8936 Schedule A, Clean Vehicle Credit, is not attached and the CVC credit claimed on Form 1065, Line 29 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ correspond for the missing Form 8936 Schedule A, Clean Vehicle Credit. If the return was e-filed and Field 311IN or 312IN is "2" , then send TPNC 74. If a math error is present and transcription is correct, then send TPNC 74. Valid TPNCs for Error Code 729 are 74 and 90. See Exhibit 3.12.15-26, Taxpayer Notice Codes (TPNC), for more information. Suspense Correction If No Reply to correspondence, then enter CCC "3" and send TPNC 74.

# Error Code 730 - Total Balance Due/Overpayment Mismatch

3.12.15.22.25 (09-19-2025) Error Code 730 - Total Balance Due/Overpayment Mismatch Fields Displayed Field Designator on Form 1065 Field Name 0724 Interest due under the look-back method computed long-term contracts (attach 8697). 0725 Interest due under the look-back method- income forecast (attach Form 8866) 0726 BB AAR imputed underprint 0727 Other Taxes 0728 Total balance due. Add lines 24 through 27. >>>>> Underprint Amount Invalid Conditions Error Code 730 generates when: The difference between Balance Due/Overpayment Taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Tax period is 202301 or after. Correction Procedures Correct coding error, transcription errors, and misplaced entries. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information. If a discrepancy of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ between the taxpayer's figures and the computer's figures still exists after all actions above for math verification have been taken and all the necessary corrections have been made send TPNC 75. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Valid TPNCs for Error Code 730 are 75 and 90. See Exhibit 3.12.15-26, Taxpayer Notice Codes (TPNC), for more information.

# Error Code 731 - Elective Payment Election (07EPE) Disallowance

3.12.15.22.26 (01-01-2026) Error Code 731 - Elective Payment Election (07EPE) Disallowance Field Displayed Field Designator on Form 1065 Field Name 01TXP Tax Period 25RNI> EPE registration number validity indicator 231BJ Form 7207 Net Elective Payment Election Amount >>>>> Computer Generated Form 7207 Net Elective payment Election Amount 231GJ Form 7210 Net Elective Payment Election Amount >>>>> Computer Generated Form 7210 New Elective Payment Election Amount 241OJ Form 3468, Part IV, Net Elective Payment Election Amount >>>>> Computer Generated Form 3468, Part IV, Net Elective Payment Amount 241XJ Form 8933 Net Elective Payment Election Amount >>>>> Computer Generated Form 8933 Net Elective Payment Amount 07EPE Form 1065 page 1, Line 29 >>>>> Computer Generated Elective Payment Election (EPE) 07EPV Elective Payment Election (EPE) Verified Field ERS input only Field 25RNI> is 13 positions and validates if the registration number for each form on Form 3800, is valid. If the registration number is not valid, the taxpayer will not be eligible for the credit. The 13 positions for Field 25RNI> are defined as follows: Position Description Line Form 3800, Part III Valid on Form 1065 1 Form 7207 1b Yes 2 Form 3468, Part III 1d No 3 Form 7210 1g Yes 4 Form 3468, Part IV 1o Yes 5 Form 7218, Part II 1q No 6 Form 8911, Part I 1s No 7 Form 7213, Part II 1u No 8 Form 3468, Part V 1v No 9 Form 8933 1x Yes 10 Form 8936, Part V 1aa No 11 Form 7211, Part II 1gg No 12 Form 3468, Part VI 4a No 13 Form 8835, Part II 4e No The values/meanings for each of the 13 fields are: Value Meanings 0 Default 1 Registration Number is valid 2 Registration Number is invalid 3 Portal Queried; response not received Invalid conditions Error Code 731 generates when: Field 07EPE, Elective Payment Election, and the computer underprint amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Field 231BJ, Field 231GJ, Filed 241OJ, or 241XJ has an entry and the computer underprint is zero. The information provided does not support the credit claimed on Form 1065, Line 29. The tax period is before 202301. Correction Procedures Correct coding errors, transcription errors, and misplaced entries. The taxpayer will attach Form 3800 General Business Credit, and report their EPE credit on Form 1065, Line 29. If Form 3800, General Business Credit, is not attached and the EPE credit claimed on Form 1065, Line 29 is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ then SSPND with Action Code 211 and correspond using Letter 1355C. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If a Filed 231BJ, Field 231GJ, Field 241OJ, or 241XJ has an entry and the computer underprint is zero, send TPNC 56. If a math error is present and transcription is correct, then send TPNC 73. Valid TPNCs for Error Code 731 are 56, 73 and 90. See Exhibit 3.12.15-26, Taxpayer Notice Codes (TPNCs), for more information. Suspense Correction: If No Reply to correspondence, then disallow the EPE credit shown and remove the amount claimed from Field 07EPE. Enter CCC" 3" and send TPNC 73.

# Error Code 734 - Total Income and Computer Amounts Differ

3.12.15.22.27 (01-01-2023) Error Code 734 - Total Income and Computer Amounts Differ Fields Displayed Field Designator on Form 1065 Field Name 0201A Gross Receipts or Sales 0201B Returns and Allowances 0201C> Gross Profit - Computer 0202 Cost of Goods Sold 0204 Ordinary Income 0205 Net Farm Profit 0206 Net Ordinary Gains 0207 Other Income 0208 Total Income >>>> Total Income - Computer Invalid Condition - Error Code 734 will generate when the transcribed Total Income amount differs from the Computer's amount ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Correction Procedures: Compare the data on the screen with the partnership entries on the return. Correct all misplaced entries, coding and transcription errors. If Then The partnership completed a field specific to this error code or calculated the Total Income field incorrectly, Change Field 0208 to agree with the underprint amount. Line 8, Total Income is the only entry present, Verify that the entries on Lines 4 through 7 have been brought forward from schedules and/or attachments. If the amount is not identified on Lines 4 through 7, enter the amount from Line 8 in Field 0207 and on Line 7 of the return. Line 1C has an entry but Lines 1A and 1B are blank, Enter Line 1C amount to Field 0201A. Edited correctly, Enter the verified total of Lines 3 through 7 in Field 0208 on the screen and edit Line 8 on the return, if different.

# Error Code 736 - Total Deductions and Computer Amounts Differ

3.12.15.22.28 (01-01-2026) Error Code 736 - Total Deductions and Computer Amounts Differ Fields Displayed Field Designator on Form 1065 Field Name 0309 Net Salary and Wage 0310 Payments to Partners 0311 Repairs and Maintenance 0312 Bad Debts 0313 Rent 0314 Taxes and Licenses 0315 Interest Expense 0316C Depreciation 0317 Depletion 0318 Retirement Plans 0319 Employee Benefit Program 03EED Energy efficient commercial buildings deduction 03OTH Other Deductions 03TOT Total Deductions >>>> Total Deductions - Computer Invalid Condition - Error Code 736 will generate when the transcribed Total Deductions differs from the computer amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Compare the data on the screen with the partnership entries on the return. Correct all misplaced entries, coding and transcription errors. If Then The partnership has failed to complete a field specific to this error code (other than Line 21) or incorrectly calculated the Total Deduction field, Change Field 03TOT to agree with the underprint amount. Line 21 is not perfected when the only entry present was on Line 22, Enter amount from Line 22 in Field 03OTH. Fields specific to the error code were transcribed incorrectly, Enter correct amount from the return. The partnership shows a negative amount on Line(s) 9, 10, 13, 14 or 15, Note: Follow taxpayer intent by looking at Line 23 before changing Line 21. "X" the negative amount and subtract on Line 21 of the return. Delete the negative amount from the corresponding field on the screen. Enter (the adjusted) amount from Line 21 in Field 03OTH. Line 22, Total Deductions is the only entry present, Verify that the entries on Lines 9 through 21 have been brought forward correctly from schedules and/or attachments. If the amount is not identified on Lines 9 through 21, enter the amount from Line 22 in Field 03OTH and on Line 21 of the return. There are amounts in Line 9 through 21, but an amount is not on Line 22, Enter the verified total of Lines 9 through 21 in Field 03TOT on the screen and the return, if different. The same income is shown on Form 8825 (Rental Real Estate Income and Expenses of a Partnership or an S Corporation) and on page 1 of Form 1065, "X" the amounts on page 1, Edit the Line 22 amount on Form 8825 to Line 2 of Schedule K. Note: Do not bring deduction amounts forward from Form 8825 to page 1, Form 1065. Line 16c is blank and there are entries on Lines 16a and 16b, Subtract Line 16b from Line 16a and enter the difference into Field 0316.

# Error Code 737 - Publicly Traded Partnership Without Tax

3.12.15.22.29 (01-01-2025) Error Code 737 - Publicly Traded Partnership Without Tax Fields Displayed Field Designator Field Name CL Clear Code 01CCC Computer Condition Code 03TAX 3.5 percent Tax Invalid Condition - Error Code 737 will generate if the return is identified as a Publicly Traded Partnership (PTP) with Document Code 67 when there is no tax amount written-in above Line 23 of Form 1065 and CCC "F" is not present. Correction Procedures: Compare the entry in Field 03TAX to the area above Line 23, Form 1065 and correct any coding or transcription errors. If Field 03TAX is blank, check return and attachments for the tax computation. If Then A 3.5 percent tax amount is found on return or attachment, Edit amount to area above Line 23, Form 1065. Enter amount in Field 03TAX. A 3.5 percent tax amount is not found on return or attachment, Check return for any indication that it is a "Final" return. Indication on return that it is a "Final" return, Enter "F" in Field 01CCC. No indication that the return is a "Final " return, Enter $1.00 in Field 03TAX.

# Error Code 738 - Ordinary Income/Taxable Income and Computer Amounts Differ

3.12.15.22.30 (01-01-2025) Error Code 738 - Ordinary Income/Taxable Income and Computer Amounts Differ Fields Displayed Field Designator on Form 1065 Field Name 0208 Total Income >>>> Total Income - Computer S03NP (Not Present) 03TOT Total Deduction >>>> Total Deduction - Computer 03OBI Ordinary Income >>>> Ordinary Income - Computer Invalid Condition - Error Code 738 will generate when the transcribed figure for Ordinary Income differs from the computer amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correction Procedures: Compare the entry in Field 03OBI (Form 1065) to Line 23 of the return and correct any transcription errors. If Then The partnership has failed to complete a field specific to this error code or calculated the Ordinary Income field incorrectly, Change Field 03OBI to agree with the underprint amount. Fields 0208, 03TOT or 03OBI are transcribed incorrectly, Enter correct amount from the return. Line(s) 8, 22 or 23 are edited incorrectly, Correct entry and enter the correct amount in Fields 0208, 03TOT or 03OBI. There is an amount present for Ordinary Income on Line 23 but the amount is not identified on Lines 1 through 22, Edit the amount from Line 23 to Lines 7 and 8. Enter the amount in Fields 0207 and 0208. Enter as negative amounts if Line 23 amount is negative. There are amounts on Lines 1 through 22 but an amount is not on Line 23, Enter the underprint in Field 03OBI. There are no transcription errors and the partnership has made an error in its calculations, Enter the underprint amount in Field 03OBI. Edit an "X" next to the partnership figures on Line 23 of the return. Enter the correct figure to the left of the "X" . Note: If the error is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, then see boxes below. The error in Ordinary Income ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Prepare Letter 3733C to inform the partnership of the error in the calculations informing the partnership to be sure to prepare amended Schedules K-1 for the partners in the partnership. Reminder: This letter is sent to the partnership for information only and does not require a response. Exception: The partnership does not need to be notified if Total Income is changed due to an amount being moved from page 1, Form 1065 to Schedule K or vice versa.

# Error Code 739 - Amount Owed/Overpayment

3.12.15.22.31 (09-19-2025) Error Code 739 - Amount Owed/Overpayment Field Displays Field Designator Field Name 0728 Balance due. Add lines 24 through 27 >>>>> Underprint 07EPE Elective Payment Election. Form 3800 >>>>> Underprint 0730 Payment 07B/R Amount Owed/Overpayment >>>>> Underprint Invalid Conditions Error Code 739 generates when: The difference between Balance Due/Overpayment Taxpayer and Balance Due/Overpayment Computer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Tax period is before 202301. Correction Procedures Correct coding errors, transcription errors, and misplaced entries. Compare the displayed fields with the return and attachments. If incorrect overlay the screen with the correct information. If you are processing a 2022 Tax Year Form and the taxpayer has indicated an "Elective Payment " or "Deemed Payment" by writing "IRA22DPE" on an attachment or on Form 1065, Line 29 dotted portion, refer to the instructions found at IRM 3.12.15.2.17, Elective Payment Election (EPE) and Credit Transfers. Note: Do not continue processing return. Ensure that Action Code 450 is entered and the return with EPE is held for LB&I review. If there is an amount present on Form 1065, Line 29 and Form 3800, is not attached, SSPND using Action Code 211 and correspond using letter 1355C. Form 1065, Line 29 has an amount and Form 3800, is attached, and the Taxpayer has figured or transferred Part III Form 3800 incorrectly send TPNC 73. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If a discrepancy of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ between the taxpayer's figures and the computer's figures still exists after all actions above for math verification have been taken and all the necessary corrections have been made send TPNC 73. Valid TPNCs for Error Code 739 are 73, 76 and 90. See Exhibit 3.12.15-26, Taxpayer Notice Codes (TPNCs), for more information. Suspense Correction: No Reply to correspondence, then disallow the amount claimed in Field 07EPE. Enter CCC "3" and send TPNC 76.

# Error Code 999 - End of Year Reformats

3.12.15.22.32 (01-01-2016) Error Code 999 - End of Year Reformats Field Displayed Field Designator Field Name 01TXP Tax Period Invalid Condition - Error Code 999 will generate for all returns that are in error status at the end of the processing year. Correction Procedure - Since the system will re-validate the record and set validity checks based on next processing year's program, the only correction procedure required for Error Code 999 is for the tax examiner to transmit.

# ♦Error Code 074 - TETR Inconsistent with Tax Year♦ - Reserved for Future Use

3.12.15.22.33 (11-09-2022) ♦Error Code 074 - TETR Inconsistent with Tax Year♦ - Reserved for Future Use General Information - TETR was used for tax periods 201612 through 200711 and is no longer applicable. Fields Displayed Field Designator on Form 1065 Field Name CL Clear Code 01TXP Tax Period 20TTR - Reserved for future use Telephone Excise Tax Refund 20TTI - Reserved for future use Telephone Excise Tax Credit Interest 03TC> - Reserved for future use Total Telephone Excise Tax Refund - Computer 03TET> - Reserved for future use Telephone Excise Tax Refund 03TRV> - Reserved for future use TETR Credit Verified

# Form 1065, U.S. Return of Partnership Income

Exhibit 3.12.15-1 Form 1065, U.S. Return of Partnership Income This is an example of a Form 1065, page 1 with field designators.MFT 06 and Program Code 12200 is shown in the top left margin of the form.Tax Period Beginning Field has 01TXB. shown in the top margin to the left of the form name.Tax Period Field has 01TXP shown in the top margin to the right of the form name,Name of Partnership: Field has 01NC.Number, street and room or suite number. If a P.O. box, see the instructions: Field has 05CON05ADD and 05FAD.City or town, state, and ZIP code: Field has 05CTY, 05ST, and 05ZIP.C. Business Code Number: Field has 01NAI.D. Employer Identification Number: Field has 01EIN.E. Date Business Started: Field has 01DOB.F. Total Assets (see instructions:) Field has 02TAS. 01IRC. is in the left margin next to G. Check applicable boxes: To the right is (1) checkbox Initial return, (2) checkbox Final return, (3) checkbox Name change, (4) checkbox Address change, (5) checkbox Amended return. Beneath G. Check applicable boxes: is Field 01TT and to the right (6) checkbox Technical Termination -also check (1) or (2).H. Check accounting method: (1) checkbox Cash (2) checkbox Accrual (3) checkbox Other (specify): Field has 01AMC.I. Number of Schedules K-1: Attach one for each person who was a partner at any time during the taxable year Field has 01NOP.J. Check if Schedules C and M-3 are attached: Field has 01M3.Under Income: 01CCC is shown on the dotted line next to 1a. Gross Receipts or Sales.1a Gross receipts or sales:, Field has 0201A.1b Returns and Allowances:, Field has 0201B.1c Balance: Subtract Line 1b from Line 1a:. This is a computer generated Field.2. Cost of Goods Sold (attach Form 1125-A): Field has 0202.3. Gross Profit. Subtract Line 2 from Line 1c:. (This field does not have an entry).4. Ordinary Income (loss) from other partnerships, estates, and trusts (attach statement): Field has 0204.5. Net Farm Profit (loss) (attach Schedule F (Form 1040)): Field has 0205. 6. Net Gain (loss) from Form 4797, Part II, Line 17 (attach Form 4797): Field has 0206. 7. Other Income (loss) (attach statement): Field has 0207.8. Total Income (loss). Combine Lines 3 through 7: Field has 0208.Under Deductions: 9. Salaries and Wages (other than to partners) (less employment credits): Field has 0309. In the margin to the left of item 9 the field has 01ADC, 01SIC, 01ISI, 01NRL, 01MSC and 01HSC01PIC. In the margin to the right of item 9 the Field has 01SWC.10. Guaranteed payments to partners: Field has 0310. 11. Repairs and Maintenance: Field has 0311. 12. Bad Debts: Field has 0312.01RCD is shown on the dotted line next to Line 13 Rent13. Rent: Field has 0313.14. Taxes and Licenses: Field has 0314.15. Interest: Field has 0315. 16c: (This is a total of Line 16a and 16b which are not pick up lines), Field has 0316C.17. Depletion. (Do not deduct oil and gas depletion): Field has 0317. 18. Retirement Plans, etc.: Field has 0318.01EP is in the right margin next to item 18.19. Employee Benefit Programs: Field has 0319.20. Energy efficient commercial buildings deduction (attach Form 7205): Field has 03EED.21. Other Deductions. Field has 03OTH.03TET is shown on the dotted portion next to 22 Ordinary business income (loss). Subtract Line 21 from Line 8.22. Total deductions. Add the amounts shown in the far right column for lines 9 through 21: Field has 03TOT.23. Ordinary business income (loss).Subtract line 22 from line 8. Field has 03OBI.24. Interest due under the look-back method - complete long-term contracts (attach Form 8697). Field has 0724.25. Interest due under the look-back method - Income forecast method (attach Form 8866).Field has 0725.26. BBA AAR imputed underpayment (see instructions). Field has 0726.27. Other taxes (see instructions). Field has 0727.28. Total balance due. Add lines 24 through 27. Field has 0728.29. Elective payment election amount from Form 3800. Field has 07EPE.30. Payment (see instructions). Field has 0730.31. Amount owed. If the sum of line 29 and line 30 is smaller than line 28, enter amount owed. Field has 07B/R+.32a. Overpayment. If the sum of line 29 and line 30 is larger than line 28, enter overpayment. Field has 07B/R-.32b. Routing number. Field has 60RTN.32c. Type: with checkboxes for checking or savings. Field has 60TDA.32d. Account number. Field has 60DAN.In the left margin by line 23 field has 01CRD.At the bottom of the return shows text (3.5 percent Tax on Publicly Traded Partnership Only): with an arrow pointing to the Field 03TAX found to the right of Line 22.Under Sign Here: May the IRS discuss this return with the preparer shown below (see instructions)? checkbox Yes check box No Field has 01CBI.PTIN: Field has 01PSN. EIN: Field has 01PEN.Phone number: Field has 01PTN.AC is in the bottom left margin of the form.1355C/3733C is in the bottom right margin of the form. Please click here for the text description of the image. This is an example of a Form 1065, page 2 with field designators.Under Schedule B Other Information:1. What type of entity is filing this return? Check the applicable box: Field has 06LPC.2. At the end of the tax year: 2a. Did any foreign or domestic corporation, partnership etc. own directly or indirectly an interest of 50 percent or more, etc. If yes, attach Schedule B-1: Field has 06FDC.2b. Did any individual or estate own an interest of 50 percent or more in the profit, loss, or capital of the partnership? If yes, attach Schedule B-1: Field has 06INE.3. At the end of the year, did the partnership: a. Own directly 20 percent or more or own 50 percent or more of the total voting power: Field has 06PCS.3b. Own directly an interest of 20 percent or more, or own, directly or indirectly, an interest of 50 percent or more in the profit, loss or capital in any foreign or domestic partnership (including an entity treated as a partnership) or in the beneficial interest of a trust? For rules of construction ownership, see instructions. If Yes, complete (i) through (iv) below. Field has 06DPT.10a. Is the partnership making, or had it previously made (and not revoked), a section 754 election? If yes, enter the effective date of the election. Field has 0610A.10b. For this year, did the partnership make an optional basis adjustment under section 743(b)? If yes, enter the total aggregate net positive amount. Field has 06B2 and 0610B. Please click here for the text description of the image. This is an example of a Form 1065, U.S. Return of Partnership Income, Schedule B, with field designators.10c. For this tax year, did the partnership make an option basis adjustment under section 734(b)? Yes/No checkboxes. Field has 0610C.10d. For this tax year, is the partnership required to adjust the basis of partnership property under section 743(b) or 734(b) because of substantial built-in loss? If yes, enter the total aggregate amount of such section 743(b) adjustments and/or section 734(b) adjustments for all partners and/or partnership property made in the tax year. Field has 06C2 and 0610C.13. If the partnership is required to file Form 8858, Information Return of U.S. Persons with respect to foreign disregarded entities, enter the number of Form 8858 attached. See instructions Field has 06DRE.14. Does the partnership have any foreign partners?14. If Yes, enter the number of Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, filed for this partnership. Field has 06FPI/06FPC.15. Enter the number of Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, attached to this return: field has 06IRI.17 Enter the number of Form(s) 5471, Information Return of U.S. Persons With respect To Certain Foreign Corporations, attached to return. Field has 06NFC.25 Is the partnership attaching Form 8996 to certify as a Qualified Opportunity Fund? field has 06CRT and 06QOF.26 Enter the number of foreign partners subject to section 864(c)(8) as a result of transferring all or a portion of an interest in the partnership of receiving a distribution from the partnership. field has 06NFP.27 At any time during the tax year, were there any transfers between the partnership and its partners subject to the disclosure requirements of Regulations section 1.707-8? field has 06TSF. Please click here for the text description of the image. This is an example of a Form 1065, U.S. Return of Partnership Income, Schedule B, with field designators.29a. Under the applicable foreign corporation rules? Field has 0629a.29b. Under the covered surrogate foreign corporation rules? Field has 0629b.30. At any time during this tax year, did the partnership (a) receive (as a reward, award, or payment for property or services); or (b), sell, exchange, or other wise dispose of a digital asset (or financial interest in a digital asset? Field has 06DAC.33. Is the partnership electing out of the centralized partnership audit regime under section 6221(b)? field has 06ELC and 06SK1. Please click here for the text description of the image. This is an example of a Form 1065, U.S. Return of Partnership Income, page 5 (Schedule K, Partners' Distributive Share Items) with field designators.Under Income (Loss): 2. Net Rental Real Estate Income (loss) (attach Form 8825): Field has 02K02.3a. Other Gross Rental Income (loss): Field has 02K3A.3c. Other Net Rental Income (loss). Subtract Line 3b from Line 3a: Field has 02K3C.5. Interest Income: Field has 02K05.6a. Dividends: (a) Ordinary dividends: Field has 02K6A. 7. Royalties: Field has 02K07.9a. Net Long-Term Capital Gain (loss) (attach Schedule D (Form 1065)): Field has 02K9A.10. Net Section 1231 gain (loss) (attach Form 4797): Field has 02K10.11. Other Income (loss) (see instruction) Type Field has 02K11.Under Credits: 15a. Low-Income Housing Credit (Section 42(j)(5)): Field has 02KA1.15b. Low-Income Housing Credit (other): Field has 02KA4.15c. Qualified Rehabilitation Expenditures (rental real estate) (attach Form 3468): Field has 02KB1.Under International:• 16. Attach Schedule K-2 (Form 1065), Partners' Distributive Share Items - International and check this box to indicate that you are reporting items of international tax relevance. field has 02ITR. Please click here for the text description of the image. This is an example of a Form 1065, U.S. Return of Partnership Income, page 6 with field designators.Under Schedule L Balance Sheets per Books:19b. Mortgages, notes, bonds payable in 1 year or more: Field has 0419D.Under Schedule M-2 Analysis of Partners' Capital Accounts: 9. Balance at End of Year. Subtract Line 8 from Line 5: Field has 04PCA. Please click here for the text description of the image.

# Schedule F, Profit or Loss From Farming

Exhibit 3.12.15-2 Schedule F, Profit or Loss From Farming This represents a Schedule F, Profit or Loss From Farming, page 1 with field designators.Under Part I Farm Income - Cash Method, Complete Parts I and II (Accrual method. Complete Parts II and III, and Part I, Line 9).1c. Total of Lines 1a and 1b Field has 03FL1.9. Gross income. Add amounts in the right column (Lines 1c, 2, 3b, 4b, 5a, 5c, 6b, 6d, 7, and 8). If you use the accrual method taxpayer, enter the amount from Part III, Line 50: Field has 03FL3 in the area to the left of item 9. Please click here for the text description of the image.

# Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation

Exhibit 3.12.15-3 Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation This represents page 1 of Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation with field designators. 20a. Total rental real estate income. Add total rental real estate income from Line 2c. See instructions: Field has 03H02. Please click here for the text description of the image.

# Schedule D, Capital Gains and Losses

Exhibit 3.12.15-4 Schedule D, Capital Gains and Losses This represents a Schedule D, Capital Gains and Losses, page 1 with field designators.Did the partnership dispose of any investments in a qualified opportunity fund during the tax year? Field has 10OID.Under Part 1 Short-Term Capital Gains and Losses- Assets Held One Year or LessSee instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars.1a Totals for all Short-Term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to Line 1b Field has in column (d) 101AD; in column (e) 101AE.1b Totals for all transactions reported on Form(s) 8949 with box A checked. Field has in column (d) 101BD, in column (e) 101BE, in column (g) 101BG.2 Totals for all transactions reported on Form(s) 8949 with box B checked Field has in column (d) 102D, in column (e) 102E, column (g) 102G.3 Totals for all transactions reported on Form(s) 8949 with box C checked Field has in column (d) 103D, in column (e) 103E, in column (g) 103G.Short-term capital gain or (loss) from line-kind exchanges from Form 8824. Field has 1005 on Line 5.Part ll Long -Term Gains and Losses- Assets Held More Than One YearSee instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars.8a Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to Line 8b Field has in column (d) 108AD, in column (e) 108AE.8b Totals for all transactions reported on Form(s) 8949 with box D Field has in column (d) 108BD, in column (e) 108BE, in column (g) 108BG.9 Totals for all transactions reported on Form(s) 8949 with box E Field has in column (d) 109D, in column (e) 109E, in column (g) 109G.10 Totals for all transactions reported on Form(s) 8949 with box F Field has in column (d) 1010D, in column (e) 1010E, in column (g) 1010G.14 Capital gain distributions (see instructions) Field has 10014. Please click here for the text description of the image.

# Form 4797, Sales of Business Property

Exhibit 3.12.15-5 Form 4797, Sales of Business Property Example of Form 4797 showing Field Designators.Line 1a shows 121aLine 1b shows 121bLine 1c shows 121cLine 7 shows 1207Line 8 shows 1208Line 9 shows 1209Line 17 shows 1217Line 18a shows 1218aLine 18b shows 1218b Please click here for the text description of the image.

# Form 8949, Sales and Other Dispositions of Capital Assets

Exhibit 3.12.15-6 Form 8949, Sales and Other Dispositions of Capital Assets This represents a Form 8949 - Sales and Other Dispositions of Capital Assets, page 1 with field designators.Field 101AZ is shown on Form 8949, Part I, Line 1, Column a. Field 101BZ is shown on Form 8949, Part I, Line 1, Column b. Field 101GZ is shown on Form 8949, Part I, Line 1, Column g. Field 101Z is shown on Form 8949, Part I, Line 1, in the right margin. Field 101AY is shown on Form 8949, Part I, Line 1, Column a. Field 101CY is shown on Form 8949, Part I, Line 1, Column c. Field 101GY is shown on Form 8949, Part I, Line 1, Column g. Field 101Y is shown on Form 8949, Part I, Line 1, in the right margin. Please click here for the text description of the image. This represents a Form 8949 - Sales and Other Dispositions of Capital Assets, page 2 with field designators.Field 102AZ is shown on Form 8949, Part II, Line 1, Column a. Field 102BZ is shown on Form 8949, Part II, Line 1, Column b. Field 102GZ is shown on Form 8949, Part II, Line 1, Column g. Field 102Z is shown on Form 8949, Part II, Line 1, in the right margin. Field 102AY is shown on Form 8949, Part II, Line 1, Column a. Field 102CY is shown on Form 8949, Part II, Line 1, Column c. Field 102GY is shown on Form 8949, Part II, Line 1, Column g. Field 102Y is shown on Form 8949, Part II, Line 1, in the right margin. Please click here for the text description of the image.

# Form 8996, Qualified Opportunity Fund

Exhibit 3.12.15-7 Form 8996, Qualified Opportunity Fund Example of Form 8996 showing Field Designators.Line 5 there is a box labeled 10Q5 with an arrow pointing to the yes box and an arrow pointing to the yes and no boxes.Line 6 there is a box labeled 10Q6.Line 7 shows 10Q7Line 8 shows 10Q8Line 10 shows 10Q10Line 11 shows 10Q11Line 14 shows 10Q14Line 15 shows 10Q15 Please click here for the text description of the image.

# Form 1125-A, Cost of Goods Sold

Exhibit 3.12.15-8 Form 1125-A, Cost of Goods Sold This represents f page 1 of Form 1125-A, Cost of Goods Sold with field designators. Under Form 1125-A, Cost of Goods Sold (see the instructions):1. Inventory at Beginning of Year: Field has 03A01.2. Purchases: Field has 03A02.6. Total. Add Lines 1 through 5: Field has 03A06. 7. Inventory at End of Year: Field has 03A07. Please click here for the text description of the image.

# Form 8941, Credit for Small Employer Health Insurance Premiums

Exhibit 3.12.15-9 Form 8941, Credit for Small Employer Health Insurance Premiums This is an example of a Form 8941, Credit for Small Employer Health Insurance Premiums with field descriptors. A. Did you pay premiums during your tax year for employee health insurance coverage you provided through a Small Business Health Options Program (SHOP) Marketplace? Field contains 21CBX.B. Enter the employer identification number (EIN) used to report employment taxes for individuals included on Line 1 below if different from the identifying number listed below. Field contains 21LNB.C. Previous Forms 8941 filed checkbox. Field contains 21BXC.1. Enter the number of individuals you employed during the tax year who are considered employees for purposes of this credit (total from Worksheet 1, column (a)) field contains 21LN12. Enter the number of full-time employees you had for the tax year. If you entered 25 or more, skip Lines 3 through 11 and enter -0- on Line 12 Field contains 21023. Average annual wages you paid for the tax year. If you entered $67,000 or more, skip Lines 4 through 11 and enter -0- on Line 12 Field contains 2103.4. Premiums you paid during the tax year for employees included on Line 1 for health insurance coverage under a qualifying arrangement (see instructions) Field contains 21045. Premiums you would have entered on Line 4 if the total premium for each employee equaled the average premium for the small group market in which you offered health insurance coverage (see instructions) Field contains 210510. Enter the total amount of any state premium subsidies paid and any state tax credits available to you for premiums included on Line 4 (see instructions) Field contains 211013. If Line 12 is zero, skip Lines 13 and 14 and go to Line 15. Otherwise, enter the number of employees included on Line 1 for whom you paid premiums during the tax year for health insurance coverage under a qualifying arrangement (see instructions) Field contains 211314. Enter the number of full-time equivalent employees you would have entered on Line 2 if you only included employees included on Line 13. Field contains 211415. Credit for small employer health insurance premiums from partnerships, S corporations, cooperatives, estates, and trusts (see instructions). Field contains 2115.17. Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions). Field contains 2116. Please click here for the text description of the image.

# Form 3800, General Business Credit

Exhibit 3.12.15-10 Form 3800, General Business Credit Page 1 of Form 3800, General Business Credit. Form 3800 is valid on tax periods 202401 and later.Visual of 2025 Form 3800, Page 1. NO ERS fields. Please click here for the text description of the image. Page 2 of From 3800, General Business CreditVisual of 2025 Form 3800, Page 2. NO ERS fields. Please click here for the text description of the image. Page 3 of Form 3800, General Business Credit, with ERS field descriptors. Valid on tax periods 202401 and later.Field 231BB is shown on Form 3800, Part III, Line 1b, Column b. Field 231BF is shown on Form 3800, Part III, Line 1b, Column f.Field 231BG is shown on Form 3800, Part III, Line 1b, Column g. Field 231BH is shown on Form 3800, Part III, Line 1b, Column h. Field 231BJ is shown on Form 3800, Part III, Line 1b, Column j. Field 231DB is shown on Form 3800, Part III, Line 1d, Column b. Field 231DF is shown on Form 3800, Part III, Line 1d, Column f. Field 231DG is shown on Form 3800, Part III, Line 1d, Column g. Field 231FB is shown on Form 3800, Part III, Line 1f, Column b. Field 231FF is shown on Form 3800, Part III, Line 1f, Column f. Field 231FG is shown on Form 3800, Part III, Line 1f, Column gField 231GB is shown on Form 3800, Part III, Line 1g, Column b. Field 231GF is shown on Form 3800, Part III, Line 1g, Column f. Field 231GG is shown on Form 3800, Part III, Line 1g, Column g. Field 231GH is shown on Form 3800, Part III, Line 1g, Column h. Field 231GJ is shown on Form 3800, Part III, Line 1g, Column j. Field 241OB is shown on Form 3800, Part III, Line 1o, Column b. Field 241OG is shown on Form 3800, Part III, Line 1o, Column g. Field 241OH is shown on Form 3800, Part III, Line 1o, Column h. Field 241OJ is shown on Form 3800, Part III, Line 1o, Column j. Field 241QB is shown on Form 3800, Part III, Line 1q, Column b.Field 241QF is shown on Form 3800, Part III, Line 1q, Column f.Field 241QG is shown on Form 3800, Part III. Line 1q, Column g.Field 241SB is shown on Form 3800, Part III, Line 1s, Column b. Field 241SF is shown on Form 3800, Part III, Line 1s, Column f. Field 241SG is shown on Form 3800, Part III, Line 1s, Column g. Field 241UB is shown on Form 3800, Part III, Line 1u, Column b. Field 241UF is shown on Form 3800, Part III, Line 1u, Column f. Field 241UG is shown on Form 3800, Part III, Line 1u, Column g. Field 241VB is shown on Form 3800, Part III, Line 1v, Column b.Field 241VF is shown on Form 3800, Part III, Line 1v, Column f.Field 241VG is shown on Form 3800, Part III, Line 1v, Column g.Field 241XB is shown on Form 3800, Part III, Line 1x, Column b. Field 241XF is shown on Form 3800, Part III, Line 1x, Column f. Field 241XG is shown on Form 3800, Part III, Line 1x, Column g. Field 241XH is shown on Form 3800, Part III, Line 1x, Column h. Field 241XJ is shown on Form 3800, Part III, Line 1x, Column j. Field 25AAB is shown on Form 3800, Part III, Line 1aa, Column b.Field 25AAG is shown on Form 3800, Part III, Line 1aa, Column g.Field 25GGB is shown on Form 3800, Part III, Line 1gg, Column b.Field 25GGF is shown on Form 3800, Part III, Line 1gg, Column f.Field 25GGG is shown on Form 3800, Part III, Line 1gg, Column g, Please click here for the text description of the image. Page 4 of Form 3800, General Business Credit, with ERS field descriptors. Valid on tax periods 202401 and later.Field 254AB is shown on Form 3800, Part III, Line 4a, Column b.Field 254AF is shown on Form 3800, Part III, Line 4a, Column f.Field 254AG is shown on Form 3800, Part III, Line 4a, Column g.Field 254EB is shown on Form 3800, Part III, Line 4e, Column b.Field 254EF is shown on Form 3800, Part III, Line 4e, Column f.Field 254EG is shown on Form 3800, Part III, Line 4e, Column g.Field 25IND is shown on Form 3800, Part III, Bottom right margin. Please click here for the text description of the image. Page 5 of Form 3800, General Business Credit, with ERS field descriptors. Valid on tax periods 202401 and later.Visual of 2025 Form 3800, Page 5. NO ERS fields. Please click here for the text description of the image. Page 6 of Form 3800, General Business Credit, with ERS field descriptors. Valid on tax periods 202401 and later.Visual of 2025 Form 3800, Page 6. NO ERS fields. Please click here for the text description of the image. Page 7 of Form 3800, General Business Credit, with ERS field descriptors. Valid on tax periods 202401 and later.Visual of 2025 Form 3800, Page 7. NO ERS fields. Please click here for the text description of the image. Page 8 of Form 3800, General Business Credit, with ERS field descriptors. Valid on tax periods 202401 and later.Visual of 2025 Form 3800, Page 8. NO ERS fields. Please click here for the text description of the image. Page 9 of Form 3800, General Business Credit, with ERS field descriptors. Valid on tax periods 202401 and later.Visual of 2025 Form 3800, Page 9. NO ERS fields. Please click here for the text description of the image.

# Form 3800 - General Business Credit 2023 Conversion Chart

Exhibit 3.12.15-11 Form 3800 - General Business Credit 2023 Conversion Chart Listed below are the Fields in Section 23, Form 3800. Field Designator Field Title Location on Form 3800 (2023 revision) Location on Form 3800 (2024 revision) 231BB Form 7207(Registration number) Part III, Line 1b, Column b Part III, Line 1b, Column b 231BF Form 7207(Credit Transfer Election Amount) Part III, Line 1b, Column g Part III, Line 1b, Column f 231BG Form 7207 (Combine columns e and f) Part III, Line 1b, Column j Part III, Line 1b, Column g 231BH Form 7207 (Gross Elective Payment Election (EPE) Amount) Part III, Line 1b, Column h Part III, Line 1b, Column h 231BJ Form 7207 (Net Elective Payment Election (EPE) Amount) Part III, Line 1b, Column i. Part III, Line 1b, Column j 231DB Form 3468, Part III, (Registration number) Part III, Line 1d, Column b Part III, Line 1d, Column b 231DF Form 3468, Part III, (Credit Transfer Election Amount) Part III, Line 1d, Column g Part III, Line 1d, Column f 231DG Form 3468, Part III, (Combine columns e and f) Part III, Line 1d, Column j Part III, Line 1d, Column g 231FB Form 8835, Part II (Registration number) Part III, Line 1f, Column b Part III, Line 1f, Column b 231FF Form 8835, Part II (Credit Transfer Election Amount) Part III, Line 1f, Column g Part III, Line 1f, Column f 231FG Form 8835, Part II (Combine columns e and f) Part III, Line 1f, Column j Part III, Line 1f, Column g 231GB Form 7210 (Registration number) Part III, Line 1g, Column b Part III, Line 1g, Column b 231GF Form 7210 (Credit Transfer Election Amount) Part III, Line 1g, Column g Part III, Line 1g, Column f 231GG Form 7210 (Combine columns e and f) Part III, Line 1g, Column j Part III, Line 1g, Column g 231GH Form 7210 (Gross Elective Payment Election (EPE) Amount) Part III, Line 1g, Column h Part III, Line 1g, Column h 231GJ Form 7210 (Net Elective Payment Election (EPE) Amount) Part III, Line 1g, Column i. Part III, Line 1g, Column j Listed below are the Fields in Section 24, Form 3800. Field Designator Field Title Location on Form 3800 (2023 Revision) Location on Form 3800 (2024 Revision) 241OB Form 3468, Part IV (Registration number) Part III, Line 1o, Column b Part III, Line 1o, Column b 241OG Form 3468, Part IV (Combine columns e and f) Part III, Line 1o, Column j Part III, Line 1o, Column g 241OH Form 3468, Part IV (Gross Elective Payment Election (EPE) Amount) Part III, Line 1o, Column h Part III, Line 1o, Column h 241OJ Form 3468, Part IV (Net Elective Payment Election (EPE) Amount) Part III, Line 1o, Column i. Part III, Line 1o, Column j 241QB Form 7218, Part II (Registration number) New for Revision 2024 Part III, Line 1q, Column b 241QF Form 7218, Part II (Credit Transfer Election Amount) New for Revision 2024 Part III, Line 1q, Column f 241QG Form 7218, Part II (Combine columns e and f) New for Revision 2024 Part III, Line 1q, Column g 241SB Form 8911, Part I (Registration number) Part III, Line 1s, Column b Part III, Line 1s, Column b 241SF Form 8911, Part I (Credit Transfer Election Amount) Part III, Line 1s, Column g Part III, Line 1s, Column f 241SG Form 8911, Part I (Combine columns e and f) Part III, Line 1s, Column j Part III, Line 1s, Column g 241UB Form 7213, Part II (Registration number) Part III, Line 1u, Column b Part III, Line 1u, Column b 241UF Form 7213, Part II (Credit Transfer Election Amount) Part III, Line 1u, Column g Part III, Line 1u, Column f 241UG Form 7213, Part II (Combine columns e and f) Part III, Line 1u, Column j Part III, Line 1u, Column g 241VB Form 3468, Part V (Registration number) New for Revision 2024 Part III, Line 1v, Column b 241VF Form 3468, Part V (Credit Transfer Election Amount) New for Revision 2024 Part III, Line 1v, Column f 241VG Form 3468, Part V (Combine columns e and f) New for Revision 2024 Part III, Line 1v, Column g 241XB Form 8933, (Registration number) Part III, Line 1x, Column b Part III, Line 1x, Column b 241XF Form 8933, (Credit Transfer Election Amount) Part III, Line 1x, Column g Part III, Line 1x, Column f 241XG Form 8933 (Combine columns e and f) Part III, Line 1x, Column j Part III, Line 1x, Column g 241XH Form 8933 (Gross Elective Payment Election (EPE) Amount) Part III, Line 1x, Column h Part III, Line 1x, Column h 241XJ Form 8933 (Net Elective Payment Election (EPE) Amount) Part III, Line 1x, Column i. Part III, Line 1x, Column j Listed below are the Fields in Section 25, Form 3800. Field Designator Field Title Location on Form 3800 (Revision 2023) Location on Form 3800 (Revision 2024) 25AAB Form 8936, Part V (Registration number) Part III, Line 1aa, column b Part III, Line 1aa, column b 25AAG Form 8936, Part V (Combine columns e and f) Part III, Line 1aa, column j Part III, Line 1aa, column g 25GGB Form 7211, Part II (Registration number) New for Revision 2024 Part III, Line 1gg, column b 25GGF Form 7211, Part II (Credit Transfer Election Amount) New for Revision 2024 Part III, Line 1gg, column f 25GGG Form 7211, Part II (Combine columns e and f) New for Revision 2024 Part III, Line 1gg, column g 254AB Form 3468, Part VI (Registration number) Part III, Line 4a, Column b Part III, Line 4a, Column b 254AF Form 3468, Part VI (Credit Transfer Election Amount) Part III, Line 4a, Column g Part III, Line 4a, Column f 254AG Form 3468, Part VI (Combine columns e and f) Part III, Line 4a, Column j Part III, Line 4a, Column g 254EB Form 8835, Part II (Registration number) Part III, Line 4e, Column b Part III, Line 4e, Column b 254EF Form 8835, Part II (Credit Transfer Election Amount) Part III, Line 4e, Column g Part III, Line 4e, Column f 254EG Form 8835, Part II (Combine columns e and f) Part III, Line 4e, Column j Part III, Line 4e, Column g 25IND Indicator - Part V, Column b has significant data Form 3800, Part III, (edited bottom right margin of Page 4). Form 3800, Part III, (edited bottom right margin of Page 4).

# Form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments

Exhibit 3.12.15-12 Form 8997, Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments Example of Form 8997 page 1 showing Field Designators.Part I, Column a, shows 261APart I, Column b, shows 261BPart I, Column d, shows 261DPart I, Column e, shows 261EPart I, Column f, shows 261FIn the right margin next to the 261F, it shows 261INPart I, line 2, Column e, shows 2612EPart I, line 2, Column f, shows 2612FPart II, Column a, shows 262APart II, Column b, shows 262BPart II, Column d, shows 262DPart II, Column e, shows 262EPart II, Column f, shows 262FIn the right margin next to the 262F, it shows 262INPart II, line 2, Column e, shows 2622EPart II, line 2, Column f, shows 2622F Please click here for the text description of the image. Example of Form 8997 page 2 showing Field Designators.Part III, Column a, shows 263APart III, Column b, shows 263BPart III, Column d, shows 263DPart III, Column e, shows 263EPart III, Column f, shows 263FIn the right margin next to the 263F, it shows 263INPart III, line 2, Column e, shows 2632EPart III, line 2, Column f, shows 2632FPart IV, Column a, shows 264APart IV, Column b, shows 264BPart IV, Column d, shows 264DPart IV, Column e, shows 264EPart IV, Column f, shows 264FIn the right margin, next to the 264F, it shows 264INPart IV, line 2, Column e, shows 2642EPart IV, line 2, Column f, shows 2642F Please click here for the text description of the image.

# Form 8283, Noncash Charitable Contributions

Exhibit 3.12.15-13 Form 8283, Noncash Charitable Contributions This is an example of page 1, of the Form 8283 with field designators.Field 27DPT is shown on Form 8283, Line 2.Field 273AC is shown on Form 8283, Line 3A(c).Field 273AD is shown on Form 8283, Line 3A(d).Field 273AF is shown on Form 8283, Line 3A(f). Please click here for the text description of the image. This is an example of page 2, of the Form 8283 with field designators.27ASI is in part IV, on the Appraiser signature line.27AIN is in part IV, as the Identifying number.27QDD is in part V, and is a date field.27COE is in part V, and is the charitable organization's Employer Identification number.27COS is in part V, and is on the signature line.27MFI is at the bottom, right hand corner of the page. Please click here for the text description of the image.

# Form 6252, Installment Sale Income

Exhibit 3.12.15-14 Form 6252, Installment Sale Income This is an example of Form 6252 with field designators.Field 2901 is shown on Form 6252, Line 1. Field 2902A is shown on Form 6252, Line 2a. Field 2902B is shown on Form 6252, Line 2b. Field 2907 is shown on Form 6252, Part I, Line 7. Field 2919 is shown on Form 6252, Part II, Line 19. Field 2921 is shown on Form 6252, Part II, Line 21. Field 2923 is shown on Form 6252, Part II, Line 23. Please click here for the text description of the image.

# Form 8936, Schedule A, Clean Vehicle Credit Amount

Exhibit 3.12.15-15 Form 8936, Schedule A, Clean Vehicle Credit Amount Page 1 of Form 8936, Schedule A, Clean Vehicle Credit Amount, with ERS field descriptors.Field 311VI is shown on Part I Line 2. - For the first Form 8936, Schedule A attached.Field 311DT is shown on Part I Line 3. - For the first Form 8936, Schedule A attached.Field 312VI is shown on Part I Line 2. - For the second Form 8936, Schedule A attached.Field 312DT is shown on Part I Line 3. - For the second Form 8936, Schedule A attached. Please click here for the text description of the image. Page 2 of Form 8936, Schedule A, Clean Vehicle Credit Amount, with ERS field descriptors.Field 31109 is shown on Part II Line 9. - For the first From 8936, Schedule A attached.Field 31111 is shown on Part II Line 11. - For the first Form 8936, Schedule A attached.Field 31117 is shown on Part IV Line 17. - For the first Form 8936, Schedule A attached.Field 31209 is shown on Part II Line 9. - For the second Form 8936, Schedule A attached.Field 31211 is shown on Part II Line 11. - For the second Form 8936, Schedule A attached.Field 31217 is shown on Part IV Line 17. - For the second Form 8936, Schedule A attached. Please click here for the text description of the image. Page 3 of Form 8936, Schedule A, Clean Vehicle Credit Amount, with ERS field descriptors,Field 31126 is shown on Part V Line 26. For the first Form 8936, Schedule A attached.Field 31226 is shown on Part V, Line 26. For the second Form 8936, Schedule A attached.Field 313IN More than two form Schedule As attached. - Bottom Right Margin on the Second Schedule A. Please click here for the text description of the image.

# Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties

Exhibit 3.12.15-16 Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties Page 1 of Form 4255 - (Information Only - No ERS Fields) Please click here for the text description of the image. Page 2 of Form 4255 - (Information Only - No ERS Fields) Please click here for the text description of the image. Page 3 of Form 4255 - with ERS field descriptorsField 351AS is shown on Form 4255, Part I, Line 1a, column s.Field 351AT is shown on Form 4255, Part I, Line 1a, column t.Field 351CS is shown on Form 4255, Part I, Line 1c, column s.Field 351CT is shown on Form 4255, Part I, Line 1c, column t.Field 351DS is shown on Form 4255, Part I, Line 1d, column s.Field 351DT is shown on Form 4255, Part I, Line 1d, column t.Field 352AS is shown on Form 4255, Part I, Line 2a, column s.Filed 352AT is shown on Form 4255, Part I. Line 2a, column t. Please click here for the text description of the image. Page 4 of Form 4255 - (Information Only - No ERS fields) Please click here for the text description of the image. Page 5 of Form 4255 - (Information Only - No ERS fields) Please click here for the text description of the image.

# Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations

Exhibit 3.12.15-17 Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations, for information only. Please click here for the text description of the image.

# Form 1065 - Schedule K-1

Exhibit 3.12.15-18 Form 1065 - Schedule K-1 This represents page 1 of Schedule K-1 (Form 1065). The form consists of 2 columns (right and left). All fields are blank. (This is an information only form)Left column consists of the following:• Header Section: Schedule K-1 (Form 1065)2025Department of the Treasury Internal Revenue ServiceFor calendar year 2025, or tax year beginning (fill-in), 2025 ending (fill-in)Partner's Share of Income, Deductions, Credits, etc. (See back of form and separate instructions)• Part I Information About the Partnership: A. Partnership's Employer Identification NumberB. Partnership's Name, Address, City, State and ZIP codeC. The IRS Center where partnership filed returnD. (checkbox) Check if this is a publicly traded partnership (PTP)• Part II Information About the Partner:E. Partner's SSN or TINF. Partner's Name, Address, City, State and ZIP codeG (checkbox) General Partner or LLC member-manager(checkbox) Limited Partner or other LLC memberH1. (checkbox) Domestic Partner(checkbox) Foreign PartnerH2. (checkbox)If the partner is a disregarded entity (DE), enter the partners: TIN and Name.I1. What type of entity is this partner? (see instructions) (fill-in)I2. If this partner is a retirement plan (IRA/SEP/Keogh/etc), check here (see instructions) (check box)J. Partner's share of profit, loss and capital:Profit Beginning percent (fill-in) Ending percent (fill-in)Loss Beginning percent (fill-in) Ending percent (fill-in)Capital Beginning percent (fill-in) Ending percent (fill-in)K1. Partner's share of liabilities:Non Recourse (fill-in)Qualified Non Recourse Financing (fill-in)Recourse (fill-in)K2. (checkbox). Check this box if item K1 includes liability amounts from lower-tier partnerships.K3. (checkbox). Check if any of the above liability is subject to guarantees or other payment obligations by the partner.L. Partner's Capital Account Analysis:Beginning Capital Account (fill-in)Capital Contributed during the year (fill-in)Current Year Increase (decrease) (fill-in)Withdrawals and Distributions (fill-in)Ending Capital Account (fill-in)(checkbox) Tax Basis; (checkbox) GAAP; (checkbox) Section 704(b) book(checkbox) Other (explain)M. Did the partner contribute property with a built in gain or loss?Yes or NoN. Partner's share of Net Unrecognized Section 704(c) Gain or (Loss)Beginning and Ending.Right column consists of the following:• Header Section (checkbox) Final K-1; (checkbox) Amended K-1• Part III Partner's Share of Current Year Income, Deductions, Credits and Other Items: 1. Ordinary Business Income (loss)14. Self-employment earnings (loss)2. Net Rental Real Estate Income (loss)3. Other Net Rental Income (loss)15. Credits4a. Guaranteed Payments for services4b Guaranteed payments for capital16. (checkbox) Schedule K-3 is attached if checked4c Total guaranteed payments17. Alternative minimum tax (AMT) items5 Interest Income6a. Ordinary Dividends6b. Qualified Dividends 18. Tax-exempt income and nondeductible expenses6c Dividend equivalents7. Royalties8. Net Short-Term Capital Gain (loss)19. Distributions9a. Net Long-Term Capital Gain (loss)9b. Collectibles (28 percent) Gain (loss)20. Other information9c. Unrecaptured Section 1250 gain10. Net Section 1231 gain (loss)11. Other Income (loss)12. Section 179 Deduction21. Foreign taxes paid or accrued13. Other Deductions22. (checkbox) More than one activity for at-risk purposes23. (checkbox) More than one activity for passive activity purposesText box Reads For IRS use Only Please click here for the text description of the image.

# ♦U.S. Possessions ZIP Codes♦

Exhibit 3.12.15-19 ♦U.S. Possessions ZIP Codes♦ American Samoa (AS) American Samoa (AS) City American Samoa (AS) ZIP Code Faga'itua 96799 Leone 96799 Olosega Manua' 96799 Pago Pago 96799 Federated States of Micronesia (FM) Federated States of Micronesia (FM) City Federated States of Micronesia (FM) ZIP Code Chuuk 96942 Kosrae 96944 Pohnpei 96941 Yap 96943 Guam (GU) Guam (GU) City Guam (GU) ZIP Code Agana 96910 Inarajan 96917 Merizo 96916 Tamuning 96931 Umatac 96915 Yona 96915 Marshall Islands (MH) Marshall Islands (MH) City Marshall Islands (MH) ZIP Code Ebeye 96970 Majuro 96960 Northern Marianna Islands (MP) Northern Marianna Islands (MP) City Northern Marianna Islands (MP) ZIP Code Capitol Hill 96950 Rota 96951 Saipan 96950 Tinian 96952 Palau (PW) Palau (PW) City Palau (PW) ZIP Code Koror 96940 Palau 96940 Puerto Rico (PR) Puerto Rico (PR) City Puerto Rico (PR) ZIP Code Adjuntas 00601 Aguada 00602 Aguadilla 00603 Aguas Buenas 00703 Aguirre 00704 Aibonito 00705 Anasco 00610 Angeles 00611 Arecibo 00612 Arroyo 00714 Bajadero 00616 Barceloneta 00617 Barranquitas 00794 Barrio Obrero Station 00935 Bayamon 00956 Boqueron 00622 Cabo Rojo 00623 Caguas 00725 Camuy 00627 Canovanas 00729 Caparra Heights 00920 Carolina 00982 Catano 00962 Cayey 00736 Ceiba 00735 Cerro Gordo 00754 Ciales 00638 Cidra 00739 Coamo 00769 Comerio 00782 Condado 00907 Corozal 00783 Coto Laurel 00780 Culebra 00775 Dorado 00646 Ensenada 00647 Esperanza 00765 Fajardo 00738 Fernandez Juncos 00936 Florida 00650 Fort Buchanan 00934 Garrachales 00652 Guanica 00653 Guayama 00784 Guayanilla 00656 Guaynabo 00965 Gurabo 00778 Hatillo 00659 Hato Rey 00936 Hormigueros 00660 Humacao 00791 Isabela 00662 Jayuya 00664 Juana Diaz 00795 Juncos 00777 La Cumbre 00926 Lajas 00667 La Plata 00786 Lares 00669 Las Marias 00670 Las Piedras 00771 Levittown 00949 Loiza 00772 Loiza Street Station 00936 Luquillo 00773 Manati 00674 Maricao 00606 Maunabo 00707 Mayaguez 00680 Mercedita 00715 Minillas Center 00936 Moca 00676 Morovis 00687 Naguabo 00718 Naranjito 00719 Orocovis 00720 Palmer 00721 Patillas 00723 Penuelas 00624 Ponce 00731 Puerta de Tierra 00936 Puerta Real 00740 Punta Santiago 00741 Quebradillas 00678 Ramey 00603 Rincon 00677 Rio Blanco 00744 Rio Grande 00721 Rio Piedras 00927 Rosario 00636 Sabana Grande 00637 Sabana Hoyos 00688 Sabana Seca 00952 Saint Just 00978 Salinas 00751 San Antonio 00690 San Francisco 00927 San German 00683 San Juan 00936 San Lorenzo 00754 San Sebastian 00685 Santa Isabel 00757 Santurce 00936 Toa Alta 00953 Toa Baja 00949 Trujillo Alto 00976 University 00936 Utuado 00641 Vega Alta 00692 Vega Baja (Box 1 - 9049) 00694 Vieques 00765 Villalba 00766 Yabucoa 00767 Yauco 00698 Virgin Islands - U.S. (VI) Virgin Islands - U.S. (VI) City Virgin Islands - U.S. (VI) ZIP Code Charlotte Amalie 00802 Christiansted 00820 Cruz Bay 00830 Downtown 00840 Frederiksted 00840 Kingshill 00850 Saint Croix 00820 Saint John 00830 Saint Thomas 00805 Sunny Isle 00850 Veterans Annes 00820

# ♦Province, Foreign State and Territory Abbreviations♦

Exhibit 3.12.15-20 ♦Province, Foreign State and Territory Abbreviations♦ Australia State Australia State Abbreviation Australian Capital Territory ACT New South Wales NSW Northern Territory NT Queensland QLD South Australia SA Tasmania TAS Victoria VIC Western Australia WA Brazil State Brazil State Abbreviation Acre AC Alagoas AL Amapa AP Amazonas AM Bahia BA Ceara CE Distrito Federal DF Espirito Santo ES Goias GO Maranhao MA Mato Grasso MT Mato Grosso do Sul MS Minas Gerais MG Para PA Paraiba PB Parana PR Pernambuco PE Piaui PI Rio de Janeiro RJ Rio Grande do Norte RN Rio Grande do Sul RS Rondonia RO Roraima RR Santa Catarina SC Sao Paulo SP Sergipe SE Tocantins TO Canada Province/Territory Canada Province/Territory Abbreviation Alberta AB British Columbia BC Manitoba MB New Brunswick NB Newfoundland and Labrador NL Northwest Territories NT Nova Scotia NS Nunavut NU Ontario ON Prince Edward Island PE Quebec QC Saskatchewan SK Yukon YT Cuba Province Cuba Province Abbreviation Camaguey CG Ciego de Avila CA Cienfuegos CF Ciudad de La Habana CH Granma (Bayamo) GR Guantanamo GT Holguin HO La Habana HA Matanzas MT Municipio Especial Isla de La Juventud IJ Pinar del Rio PR Sancti Spiritus SS Santiago de Cuba SC (Victoria de) Las Tunas LT Villa Clara VC Italy Province Italy Province Abbreviation Agrigento AG Alessandria AL Ancona AN Aosta/Aoste AO Arezzo AR Ascoli Piceno AP Asti AT Bari BA Belluno BL Benevento BN Bergamo BG Biella BI Bologna BO Bolzano Bozen BZ Brescia BS Brindisi BR Cagliari CA Caltanissetta CL Campobasso CB Caserta CE Catania CT Catanzaro CZ Chieti CH Como CO Cosenza CS Cremona CZ Crotone KR Cuneo CV Enna EN Ferrara FE Firenze FI Foggia FG Forli FO Frosinone FR Genoa GE Gorizia GO Grosseto GR Imperia IM Isernia IS L'Aquila AQ La Spezia SP Latina LT Lecce LE Livorno LI Lodi LO Lucca LU Macerata MC Mantova MN Massa-Carrara MS Matera MT Messina ME Milan MI Modena MO Napoli NA Novara NO Nuoro NU Oristano OR Padova PD Palermo PA Parma PR Pavia PV Perugia PG Pesaro-Urbino PS Pescara PE Piacenza PC Pisa PI Pistoia PT Pordenone PN Potenza PZ Prato PO Ragusa RG Ravenna RA Reggio de Calabria RC Reggio nell'Emilia RE Rieti RI Rimini RN Roma RM Rovigo RO Salerno SA Sassari SS Savona SV Siena SI Siracusa SR Sondrio SO Taranto TA Teramo TE Terni TR Torino TO Trapani TP Trento TN Treviso TV Trieste TS Udine UD Varese VA Venezia VE Verbania VB Vercelli VC Verona VR Vibo Valentia VV Vicenza VI Viterbo VT Mexico State Mexico State Abbreviation Aguascalientes AGS Baja California Norte BCN Baja California Sur BCS Campeche CAM Chiapas CHIS Chihuahua CHIH Coahuila COAH Colima COL Distrito Federal DF Durango DGO Guanajuato GTO Guerrero GRO Hidalgo HGO Jalisco JAL Mexico MEX Michoacan MICH Morelos MOR Nayarit NAY Nuevo Leon NL Oaxaca OAX Puebla PUE Queretaro QRO Quintana Roo QROO San Luis Potosi SLP Sinaloa SIN Sonora SON Tabasco TAB Tamaulipas TAMPS Tlaxcala TLAX Veracruz VER Yucatan YUC Zacatecas ZAC The Netherlands Province The Netherlands Province Abbreviation Drenthe DR Flevoland FLD Friesland FR Gelderland GLD Groningen GN Limburg LB North Brabant NB North Holland NH Overijssel OV South Holland ZH Utrecht UT Zeeland SLD

# ♦Province/Country Code-Canada Only♦

Exhibit 3.12.15-21 ♦Province/Country Code-Canada Only♦ The table below shows abbreviations and Country Codes for Canada. Canadian Province 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 Field 02CTY Alberta AB T XA British Columbia BC V XB Manitoba MB R XM New Brunswick NB E XN Newfoundland and Labrador NL A XL Northwest Territories NT X XT Nova Scotia NS B XS Nunavut NU X XV Ontario ON K, L, M, N, or P XO Prince Edward Island PE C XP Quebec QC G, H, or I XQ Saskatchewan SK S XW Yukon YT Y XY

# Error Code 026 Flow Chart - Error Correction Procedures

Exhibit 3.12.15-22 Error Code 026 Flow Chart - Error Correction Procedures Error Code 026 CorrectionHeader box: Always drop the cursor to the bottom of the screen and transmit before proceeding. Note: If prepaid credits are present see Error Code for instructions.StartThis is the start of the flowchartDecision (1)Is the Tax Period edited correctly? Note: Search the return and attachments for the correct Tax Period if there is no pre-printed label and/or written date(s) on the top of page 1. IF Yes continue to Decision (2)IF No continue to Process (a)Process (a)Change the document and screen. Note: Be aware of special situations such as 52-53 week filers before changing the Tax Period.Continue to EndDecision (2)Is Tax Period transcribed correctly? IF Yes continue to Decision (3)IF No continue to Process (b)Process (b) Change the Tax Period (Field 01TXP)Continue to EndDecision (3)Is the EIN transcribed correctly? IF Yes continue to Decision (4)If No continue to process (c)Process (c) Change the EIN. and research INOLES on the new EIN to ensure the FYM agrees with the documentContinue to EndDecision (4)Is CCC Y or G present? IF Yes continue to process (d)IF No continue to Decision (5)Process (d) Enter C in the Clear Code fieldContinue to EndDecision (5)Is the return Final? IF Yes continue to process (e)IF No continue to Decision (6)Process (e) Enter a F in Field 01CCCContinue to EndDecision (6)Is the return for a short period (not Initial or Final) with an acceptable reason attached? (See Error Code 026 for definition) IF Yes continue to process (f)IF No Research INOLES, ENMOD (or BMFOL). and continue to Decision (7)Process (f) Enter a Y in Field 01CCC.Continue to EndDecision (7)Does the FYM agree with the FYM on the document? Note: If there is a pending (PN) TC 016 or 090 with the correct FYM shown on ENMOD? IF Yes continue to process (g)IF No continue to decision (8).Process (g) Enter C in the Clear Code field.Continue to EndDecision (8)Is TC 052, 053, 054, 055, 057, 058, or 059 present, and is the date of the transaction within 12 months of the Tax Period on the document? (See Error Code 026 for definition of TCs). Caution: If TC 053 or 054 is NOT present or pending and there is a Form 1128 attached to the return, then SSPND with Action Code 320 to Entity. Attach Form 4227 with an explanation.IF Yes continue to process (h)IF No continue to decision (9) (Continued on next page)Process (h) If the transaction code Tax Period matches the return enter C in the Clear Code field.If TC 053, 054 or 055 is present, enter Y in Field 01 CCC.If TC 059 is present, SSPND with Action Code 351 to Rejects to correspond for return with correct tax period.If there is a Tax Period mismatch SSPND with Action Code 320 to Entity and attach Form 4227 with an explanation.Continue to End.Text box at bottom reads: (Continued on next page) Please click here for the text description of the image. Flow chart continues from previous pageResearch BMFOL IDecision (9)Is MFT 06 present? IF No continue to process (i)IF Yes continue to decision (10)Process (i) Enter C in the Clear Code field. Continue to EndDecision (10)Are there returns posted for MFT 06? (A Y in the posted Return column shows a return is posted) IF No continue to process (j)IF Yes continue to decision (11)Process (j) SSPND 351 and attach Form 4227 for input of TC 016. Continue to EndDecision (11)Are all of the posted returns for MFT 06 later than the Tax Period of the return? IF Yes continue to process (k)IF No continue to decision (12)Process (k) SSPND 351 and attach Form 4227 for input of TC 016. (Note: If extensions, payments, or credits need to be moved, prepare Form 3465. Enter CCC X to prevent a refund from going out.Continue to EndDecision (12)Are all the postings for the same fiscal year and there are no dates on the top of page 1? If Yes continue to process (l)IF No continue to decision (13)Process (l)Change the FYM of the document to the fiscal year.Decision (13)Do the postings before the tax period of the return agree with the FYM of the document? IF Yes continue to process (m)IF No continue to decision (14)Process (m)SSPND 351 and attach Form 4227 for input of TC 016.Decision (14)Can you clearly determine from BMFOLI research that the return will post as filed? (See example below)IF Yes continue to process (n)IF No continue to decision (15)Process (n)SSPND 351 and attach Form 4227 for input of TC 016, or follow local procedures.Decision (15)Correspond using Letter 0319CThis is an illustration of how to identify when a return has posted to a specific Tax Period using Command Code BMFOL IExample: The return is filed for FYM 200711INOLES shows: FYM 06BMFOL I shows: Tax Period 201911 shows Y (yes) in Tax Period columnTax Period 202011 shows Y (yes) in Tax Period columnTax Period 202111 shows Y (yes) in Tax Period columnTax Period 202211 shows Y (yes) in Tax Period columnTax Period 202311 shows N (no) in Tax Period columnTax Period 202406 shows Y (yes) in Tax Period columnTax Period 202506 shows N (no) in Tax Period columnThe tax return for 202211 still needs to post. In this example, SSPND. 351 for input of TC 016, or follow local procedures.End of flow chart Please click here for the text description of the image.

# Error Code 026 Flow Chart - Reply/No Reply Procedures

Exhibit 3.12.15-23 Error Code 026 Flow Chart - Reply/No Reply Procedures StartThis is the start of the Suspense Correction Procedures flow chart (Reply Procedures)Decision (1)Does the Tax Period agree with the FYM ?IF Yes continue to process (a)IF No continue to decision (2)Process (a) Change 01TXP to agree with the correct Tax Period. On the next screen, enter C in the Clear Code field.Continue to EndDecision (2)Does the Tax Period disagree with the FYM ?IF Yes continue to process (b)IF No continue to No Reply ProceduresProcess (b) Change 01TXP to agree with the correct Tax Period and input a TC 016, or follow local procedures.This is the start of the NO Reply Procedures Flow Chart.Decision (1)Is the return for a Short Period? IF Yes continue to process (a)IF No continue to decision (2)Process (a) Delete the return using IDRS: Enter Command Code RJECT followed by a space and enter 640 as the Action Code.Attach Form 4227, check the Files box, and enter in the Other box: "RTN VOID TXP CHNG INVALID".Send the return to Files. Note: For MeF returns, do not send a copy of the return to Files.Decision (2)Is the last Tax Period with a TC 150 12 months or more before the return? IF Yes continue to process (b)IF No continue to decision (3)Process (b) Input TC 016 on ENMOD with CC BNCHG.Input TC 474 on REQ77 (using 2 cycle delay) for the year and month before the beginning month of the Tax Period of the return being processed.When PN 016 generates on ENMOD, clear EC 026Continue to EndDecision (3)Is the last TC 150 less than 12 months before the return Tax Period? IF Yes continue to process (c)IF No continue to EndProcess (c) Enter a Y in Field 01CCCContinue to endEnd of flow chart Please click here for the text description of the image.

# ♦Potential Frivolous Arguments for Examination Review♦

Exhibit 3.12.15-24 ♦Potential Frivolous Arguments for Examination Review♦ Potential Frivolous Argument Description Alleged Churches/First Amendment Income from non-religious sources and may claim a vow of poverty. Altered Form Altering any or all line items with the intent of facilitating non-compliance with the tax laws. Altered Jurat/Uniform Commercial Code (UCC) 1-207 or UCC 1-308 Return has income and deductions but the jurat has been altered or stricken. May include reference to UCC I-207/UCC 1–308 or a statement that the return was not signed under penalties of perjury. Amended Returns/Form 843 Claim Amended return or a Form 843, Claim for Refund and Request for Abatement, filed to obtain a total refund of all taxes paid in prior years, based on a tax avoidance argument. C-Filings This frivolous position includes the following four categories: Files a return claiming several types of deductions, credits, or overpayments/refunds that have no relation to reality and because of their outrageous character, qualify as frivolous returns. Files a return containing the filers identifying information but does not request a refund, often lacking sufficient information to determine a tax liability. Files a return with several types of rambling dialogue or confusing arguments that no one could reasonably view as a good faith attempt to comply with the law. Files a return that attempts to send some type of message or protest to the IRS, but fails to include sufficient identifying information for the IRS to either determine the identity of the taxpayer or correspondent or return address. Challenges to Authority/Due Process Questions several administrative authorities such as delegation orders, summons authority, Privacy Act, etc. Argues that they must be afforded a hearing or a trial before taxes can be assessed or before property can be seized. Challenges to Authority/Title 26 or "law" in Other Documents Argues that Title 26 of the United States Code is not law because it was never enacted as named. Collection Issues Files frivolous documents contending that several collections issues are invalid (e.g., Offers in Compromise, Collection Due Process Requests, Installment Agreements, Appeals Requests, etc.) because they are not filed and signed by someone with delegated authority. They may have no certificate of assessment attached, do not comply in form or content with a State or Local law, are not in a certain format or lack a valid OMB (Office of Management and Budget) number or other frivolous positions. Disclaimer Submits a disclaimer stating, "disclaims the liability for the tax due" , making the liability on the return zero. Fifth Amendment Assertion of the Fifth Amendment right against self-incrimination as a basis for not providing any financial information. Foreign Income Argues that United States citizens and residents are not subject to tax on their wages or other income derived from sources within the United States, as only foreign-based income or income received by nonresident aliens and foreign S Corporations from sources within the United States is taxable. Form 1099-OID (Original Issue Discount) An individual or business files a return reporting false amounts of income (generally "Other" or "Miscellaneous income" ) and claims a false amount of income tax withholding approximately equal to the amount of falsely reported income. Although the returns report income, they do not calculate any tax due. Some of the returns have Form 1099-OID (Original Issue Discount) attached and some have Form 1096. Other false financial instruments may be filed in the place of or in addition to the Form 1099-OID such as Form 2439, promissory notes, bonds sight drafts, etc. IRC 861 Business Employment Tax (BMF 861) Argument targets employers and advises them that wages are exempt from withholding. These taxpayers rely on Sections 861 through 865 of the Code and the regulations (in particular, Treasury Regulation 1.861-8), promoters of this scheme advise employers to stop withholding and paying payroll taxes on their employee's wages. In addition, some employers file amended payroll tax returns and request refunds of previously paid payroll taxes. IRS is a Private Organization/Collects Tribute, Not Taxes Argues that the IRS is an entity named the Internal Revenue and Tax Service, Inc., which was incorporated in Delaware in 1933, it is a collection agency for the Federal Reserve Bank, or is part of the United Nations and is clandestinely leading the tax-paying public into a "new world order." Not a Person Argues that a taxpayer is not a "person" within the meaning of IRC 7701(a)(14). Obscene, Vulgar, Harassing Submits documents or other materials indicating that non-filing is due to dissatisfaction with tax policies or taxation in general. Often, this argument is expressed with obscene, vulgar, or crude language and characters in an extremely demeaning manner. Protest Against Government Action/Inaction Argues that refusal to file or pay is justified because they disagree with government policies or spending plans. Sixteenth Amendment Argues the Sixteenth Amendment was not properly ratified and therefore the federal government does not have the legal authority to collect an income tax without apportionment. Straw Man Argues the government has created an entity separate and distinct from the taxpayer - a "straw man" and any tax obligations are exclusively those of the "straw man" . Taxes are Voluntary/Law Does Not Require Submits a return, amended return, or correspondence that argues income taxes are voluntary. U.S. vs. Long Submits a return with zero money amounts. To explain the zeros inserted on the form, the individual references U.S. vs. Long. Unsigned Returns The individual completes a return but does not sign. A statement indicating disagreement with the tax system is attached or added to the return. Valuation Income is not taxable because of the declining fair market value of the dollar, because the dollar is not backed by gold/silver, because the value of services is offset by the value of the labor (barter income), etc. Zero Returns Submits a return with zero money amounts on all or most line items on the form (e.g., IRC 861, Form 2439, OID and other BMF filings that claim no income and request refunds). See Rev. Rul. 2004-34. A statement is attached claiming there is no section of the Internal Revenue Code that established an income tax liability. The statement may also have arguments regarding the definition of income. There are several variations on this type of filing such as those bearing the words "nunc pro tunc" and "not liable" . Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Other All others including those in Notice 2010-33 or any subsequent superseding Notice. See also http://www.irs.gov/Tax-Professionals/The-Truth-About-Frivolous-Tax-Arguments-Introduction on IRS.gov. This category includes non-filer accounts resulting from initial compliance check such as cross-reference TINs. Note: Frivolous arguments citing "Collection Due Process" (CDP) must be reviewed by Collections for possible referral to Appeals. Refer to IRM 5.19.8, Collection Appeal Rights, for more information.

# No Reply Procedures

Exhibit 3.12.15-25 No Reply Procedures Enter "3" in Field 01CCC for any "No Reply" to correspondence that is not shown below. Correspondence Issue "No Reply" Procedures Missing signature Enter "3" in Field 01CCC. Continue processing. Tax Period can't be determined See Exhibit 3.12.15-22 and Exhibit 3.12.15-23. Tax Period is more than 12 months See Exhibit 3.12.15-22 and Exhibit 3.12.15-23. Number of partners Line I, page 1) is "1" with 100 percent interest on Schedule K-1 Enter "2" in Field 01NOP. Enter "F" and "3" in Field 01CCC. Continue processing. Number of partners (Line I, page 1) is blank Enter "2" in Field 01NOP. Enter "3" in Field 01CCC. Enter "33" in Field 01MSC. Continue processing. Schedule K-1 shows 2 names in the partner's name and address section Enter "2" in Field 01NOP. Enter "3" in Field 01CCC. Continue processing. Schedule K missing and is required Enter "3" in Field 01CCC. Enter "45" in Field 01MSC. Continue processing. Schedule L missing and is required Enter "3" in Field 01CCC. Enter "34" in Field 01MSC. Continue processing. Schedules K-1 missing Enter "3" in Field 01CCC. Enter "33" in Field 01MSC. Continue processing. Missing TIN on Schedules K-1 Enter "3" in Field 01CCC. Enter "33" in Field 01MSC. Continue processing. Schedule K-1 and Schedule L missing Enter "2" in Field 01NOP (if Line I is blank). Enter "3" in Field 01CCC. Enter "36" in Field 01MSC. Continue processing. Schedule K-1 and Schedule K missing Enter "2" in Field 01NOP (If Line I is blank). Enter "3" in Field 01CCC. Enter "46" in Field 01MSC. Continue processing. Schedule K and Schedule L missing Enter "3" in Field 01CCC. Enter "47" in Field 01MSC. Continue processing. Schedule K, Schedule K-1 and Schedule L missing Enter "2" in Field 01NOP (If Line I is blank). Enter "3" in Field 01CCC. Enter "49" in Field 01MSC. Continue processing. Form 8825 to support entry ≡ ≡ ≡ ≡ ≡ ≡ on Schedule K is missing Enter "3" in Field 01CCC. Continue processing. Form 8586 and Form 8609, (If 8586, Line 2, 3a or 4 has an entry (2016 and before revisions) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to support entry ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on Schedule K, Lines 15a or 15b missing Enter "3" in Field 01CCC. Continue processing.

# Taxpayer Notice Codes (TPNC)

Exhibit 3.12.15-26 Taxpayer Notice Codes (TPNC) The following table provides valid Taxpayer Notice Codes (TPNC) and explanations: TPNC Explanation 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. 73 We changed the amount for the Elective Payment Election (EPE) because the Form 3800, General Business Credit, Part III, was computed incorrectly. 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. 75 We found an error in the computation of the total balance due amount. 76 We found an error in the computation of the amount owed or overpayment amount. 90 Fill-in narrative. Note: For a full listing of the programmed TPNC 90 Math Error (ME) codes and information on how to use them, see TPNC 90 Math Error Code Job Aid at TPNC-90-Math-Error-Code-Job-Aid.doc.

# Terms/Definitions/Acronyms

Exhibit 3.12.15-27 Terms/Definitions/Acronyms For Terms, Definitions and acronyms see the following tables: Interpretation Words Word Definition Example Fair Accurate and professional service to all persons without regard to personal bias. Taxpayers have the right to expect a fair and just tax system Significant Characters Any character other than zero or blank. For example: There are any intervening blanks between significant characters. Usually The exceptions when something is not required or what would create the unusual circumstance. Nominee returns usually contain only partnership entity information with a statement notating the partnership is a nominee and is not required to file. Timely The time frame to consider what is or is not timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service (TAS) if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through normal channels. Acronyms and Abbreviations Acronyms and Abbreviations Definition ACA Affordable Care Act ADP Automated Data Processing AFD Alpha/Numeric Field Designator AM Accounts Management APO Army Post office AUR Automated Underreporter BBA Bipartisan Budget Act of 2015 BEA Bureau of Economic Analysis BMF Business Master File BOB Block Out of Balance C&E Code and Edit CCC Computer Condition Code CDP Collection Due Process CFR Code of Federal Regulations CI Criminal Investigation CII Correspondence Imaging Inventory CL Clear Field C/O Care of CP Computer Paragraph DBA Doing Business As DPE Deemed Payment Election DLN Document Locator Number DPO Diplomatic Post Office DPO Document Perfection Operation EEFax Enterprise Electronic Fax E-File Electronically File e.g. For Example EIF Entity Index File EIN Employer Identification Number EOCU EO Compliance Unit EPE Elective Payment Election EPMF Employee Plan Master File ERS Error Resolution System etc. Et Cetera Exam Examination FAX Facsimile FPO Fleet Post Office FRP Frivolous Return Program FTF Failure To File FYM Fiscal Year Month GDP Gross Domestic Product HIRE Hiring Incentives to Restore Employment Act ICS Integrated Collection System ID Identification or Identity IDRS Integrated Document Retrieval System IMF Individual Master File IRC Internal Revenue Code ISRP Integrated Submission and Remittance Processing ITIN RS Individual Taxpayer Identification Number KCSPC Kansas City Submission Processing Center LB&I Large Business and International LIHC Low Income Housing Credit LLC Limited liability Company LLLT Limited liability Land Trust LLP Limited Liability Partner LP Limited Partnership MeF Modernized Electronic Filing MFT Master File Tax MMDDYY Month Month Day Day Year Year Mod IEIN Modernized Internet EIN MT Merge To NAICS North America Industry Classification System NAP National Account profile NDC National Distribution Center NMF Non-Master File N/A Not Applicable OC Other Country OID Original Issue Discount OLE On-Line Entity OSPC Ogden Submission Processing Center PBA Principal Business Activity PDS Private Delivery Service POA Power of Attorney P.O. Post Office PRP Program Requirements Package PTIN Preparer Tax Identification Number PTP Publicly Traded Partnership QSSS Qualified Subchapter S Subsidiary QTDP Qualifying Therapeutic Discovery Project R&C Receipt and Control RDD Return Due Date Rec'd Received Rev. Proc. Revenue Procedure RMIT Remittance RO Revenue officer RRA98 Restructuring and Reform Act of 1998 SB/SE Small Business & Self-Employed SCAMPS Service Center Automated Mail Processing System SERP Servicewide Electronic Research Program (SERP) SFR Substitute for Return SLA Service Level Agreement SOI Statistics of Income SP Submission Processing SR Short Record SSN Social Security Number TAS Taxpayer Advocate Service TBOR Taxpayer Bill of Rights TC Transaction Code TE Tax Examiner TEFRA Tax Equity and Fiscal Responsibility Act TE/GE Tax Exempt & Government Entities TETR Note: TETR is no longer applicable and was used for tax periods 200612 to 200711. Telephone Excise Tax Refund TIA Tax Information Authorization TPE Tax Period Ending TPNC Tax Payer Notice Code TRA Tax Reform Act TS Taxpayer Services Note: April 2024, Wage and Investment (W&I) changed to Taxpayer Services. TY Tax Year UBO Unincorporated Business Organization UCC Uniform Commercial Code U.S. United States USPS United States Postal Service ZIP Zone Improvement Plan