IRM 3.12.26 — Tax Exempt Bond Error Resolution Procedures

# Part 3. Submission Processing

Chapter 12. Error Resolution Section 26. Tax Exempt Bond Error Resolution Procedures 3.12.26 Tax Exempt Bond Error Resolution Procedures Manual Transmittal October 24, 2025 Purpose (1) This transmits a complete revision to IRM 3.12.26, Tax Exempt Bond Error Resolution Procedures. Background The instructions in this IRM are used for correcting errors made by filers of Tax Exempt Bond (TEB) returns (Forms 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-T, 8038-TC, 8328 and 8703) as well as those made by Submission Processing Center operations. TEB processing is centralized at the Ogden IRS Campus. Material Changes (1) IRM 3.12.26.1 - Moved (1) to (2) Purpose. (2) IRM 3.12.26.1.1 - Added Background information. (3) IRM 3.12.26.1.2 - Added Authority information. (4) IRM 3.12.26.1.3 - Added Roles and Responsibilities information. (5) IRM 3.12.26.1.4 - Added Program Management Review information. (6) IRM 3.12.26.1.5 - Added Program Controls information. (7) IRM 3.12.26.1.6 - Added Terms and Acronyms information. (8) IRM 3.12.26.1.7 - Added Related Sources information. (9) IRM 3.12.26.3 - Removed Back ground to IRM 3.12.26.1.1. (10) IRM 3.12.26.3.3.3 IPU 25U3280 issued 05-14-2025 - Removed FAST. (11) IRM 3.12.26.4.8 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (12) IRM 3.12.26.4.8 IPU 25U0012 issued 01-03-2025 - Removed 45-day information. (13) IRM 3.12.26.4.9 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (14) IRM 3.12.26.4.9 IPU 25U3351 issued 06-02-2025 - Changed FAST to SPP&O. (15) IRM 3.12.26.5.3.3.1 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (16) IRM 3.12.26.5.6.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (17) IRM 3.12.26.5.7.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (18) IRM 3.12.26.6.5.1 - Added invalid conditions (19) IRM 3.12.26.6.6.1 - Added invalid conditions. (20) IRM 3.12.26.6.7.1 - Added invalid conditions. (21) IRM 3.12.26.6.8.1 - Added invalid conditions. (22) IRM 3.12.26.6.9.1 - Added invalid conditions. (23) IRM 3.12.26.6.10.1 - Added invalid conditions. (24) IRM 3.12.26.6.11.1 - Added invalid conditions. (25) IRM 3.12.26.6.12.1 - Added invalid conditions. (26) IRM 3.12.26.6.13.1 - Added invalid conditions. (27) IRM 3.12.26.6.14.1 - Added invalid conditions. (28) IRM 3.12.26.6.15.1 - Added invalid conditions. (29) IRM 3.12.26.6.16.1 - Added invalid conditions. (30) IRM 3.12.26.6.17.1 - Added invalid conditions. (31) IRM 3.12.26.6.18.1 - Added invalid conditions. (32) IRM 3.12.26.6.19.1 - Added invalid conditions. (33) IRM 3.12.26.6.20.1 - Added invalid conditions. (34) IRM 3.12.26.6.29.1 - Added invalid conditions. (35) IRM 3.12.26.6.30.1 - Added invalid conditions. (36) IRM 3.12.26.6.31.1 - Added invalid conditions. (37) IRM 3.12.26.6.32.1 - Added invalid conditions. (38) IRM 3.12.26.7.2.1 - Added invalid conditions. (39) IRM 3.12.26.7.3.1 - Added invalid conditions. (40) IRM 3.12.26.7.4.1 - Added invalid conditions. (41) IRM 3.12.26.7.5.1 - Added invalid conditions. (42) IRM 3.12.26.7.6.1 - Added invalid conditions. (43) IRM 3.12.26.7.8.1 - Added invalid conditions. (44) IRM 3.12.26.7.9.1 - Added invalid conditions. (45) IRM 3.12.26.7.10.1 - Added invalid conditions. (46) IRM 3.12.26.7.12.1 - Added invalid conditions. (47) IRM 3.12.26.7.14.1 - Added invalid conditions. (48) IRM 3.12.26.7.15.1 - Added invalid conditions. (49) IRM 3.12.26.7.16.1 - Added invalid conditions. (50) IRM 3.12.26.7.17.1 - Added invalid conditions. (51) IRM 3.12.26.7.18.1 - Added invalid conditions. (52) IRM 3.12.26.7.19.1 - Added invalid conditions. (53) IRM 3.12.26.7.20.1 - Added invalid conditions. (54) IRM 3.12.26.7.21.1 - Added invalid conditions. (55) IRM 3.12.26.7.23.1 - Added invalid conditions. (56) IRM 3.12.26.7.24.1 - Added invalid conditions. (57) IRM 3.12.26.7.26.1 - Added invalid conditions. (58) IRM 3.12.26.8.1.1 - Added invalid conditions. (59) IRM 3.12.26.8.2.1 - Added invalid conditions. (60) IRM 3.12.26.8.3.1 - Added invalid conditions. (61) IRM 3.12.26.8.6.1 - Added invalid conditions. (62) IRM 3.12.26.8.7.1 - Added invalid conditions. (63) IRM 3.12.26.8.8.1 - Added invalid conditions. (64) IRM 3.12.26.8.9.1 - Added invalid conditions. (65) IRM 3.12.26.8.10.1 - Added invalid conditions. (66) IRM 3.12.26.8.11.1 - Added invalid conditions. (67) IRM 3.12.26.8.12.1 - Added invalid conditions. (68) IRM 3.12.26.8.13.1 - Added invalid conditions. (69) IRM 3.12.26.8.14.1 - Added invalid conditions. (70) IRM 3.12.26.8.15.1 - Added invalid conditions. (71) IRM 3.12.26.8.16.1 - Added invalid conditions. (72) IRM 3.12.26.8.17.1 - Added invalid conditions. (73) IRM 3.12.26.8.18.1 - Added invalid conditions. (74) IRM 3.12.26.8.19.1 - Added invalid conditions. (75) IRM 3.12.26.8.20.1 - Added invalid conditions. (76) IRM 3.12.26.8.21.1 - Added invalid conditions. (77) IRM 3.12.26.8.22.1 - Added invalid conditions. (78) IRM 3.12.26.9.1.1 - Added invalid conditions. (79) IRM 3.12.26.9.2.1 - Added invalid conditions. (80) IRM 3.12.26.9.3.1 - Added invalid conditions. (81) IRM 3.12.26.9.4.1 - Added invalid conditions. (82) IRM 3.12.26.9.5.1 - Added invalid conditions. (83) IRM 3.12.26.9.6.1 - Added invalid conditions. (84) IRM 3.12.26.9.7.1 - Added invalid conditions. (85) IRM 3.12.26.9.8.1 - Added invalid conditions. (86) IRM 3.12.26.9.9.1 - Added invalid conditions. (87) IRM 3.12.26.9.10.1 - Added invalid conditions. (88) IRM 3.12.26.9.11.1 - Added invalid conditions. (89) IRM 3.12.26.9.12.1 - Added invalid conditions. (90) IRM 3.12.26.9.13.1 - Added invalid conditions. (91) IRM 3.12.26.9.14.1 - Added invalid conditions. (92) IRM 3.12.26.9.15.1 - Added invalid conditions. (93) IRM 3.12.26.9.16.1 - Added invalid conditions. (94) IRM 3.12.26.9.21.1 - Added invalid conditions. (95) IRM 3.12.26.9.22.2 - Added invalid conditions. (96) IRM 3.12.26.10.21 - Added Action Code location. (97) IRM 3.12.26.10.21.1 - Added invalid conditions. (98) IRM 3.12.26.13.1.1 - Added invalid conditions. (99) IRM 3.12.26.13.2.1 - Added invalid conditions. (100) IRM 3.12.26.13.3.1 - Added invalid conditions. (101) IRM 3.12.26.13.4.1 - Added invalid conditions. (102) IRM 3.12.26.13.6.1 - Added invalid conditions. (103) IRM 3.12.26.13.7.1 - Added invalid conditions. (104) IRM 3.12.26.13.8.1 - Added invalid conditions. (105) IRM 3.12.26.13.9.1 - Added invalid conditions. (106) IRM 3.12.26.13.10.1 - Added invalid conditions. (107) IRM 3.12.26.13.11.1 - Added invalid conditions. (108) IRM 3.12.26.13.12.1 - Added invalid conditions. (109) IRM 3.12.26.13.13.1 - Added invalid conditions. (110) IRM 3.12.26.13.14.1 - Added invalid conditions. (111) IRM 3.12.26.13.15.1 - Added invalid conditions. (112) IRM 3.12.26.13.16.1 - Added invalid conditions. (113) IRM 3.12.26.13.17.1 - Added invalid conditions. (114) IRM 3.12.26.14.1.1 - Added invalid conditions. (115) IRM 3.12.26.14.2.1 - Added invalid conditions. (116) IRM 3.12.26.14.3.1 - Added invalid conditions. (117) IRM 3.12.26.14.4.1 - Added invalid conditions. (118) IRM 3.12.26.14.5.1 - Added invalid conditions. (119) IRM 3.12.26.14.6.1 - Added invalid conditions. (120) IRM 3.12.26.14.7.1 - Added invalid conditions. (121) IRM 3.12.26.14.8.1 - Added invalid conditions. (122) IRM 3.12.26.14.9.1 - Added invalid conditions. (123) IRM 3.12.26.14.10.1 - Added invalid conditions. (124) IRM 3.12.26.14.11.1 - Added invalid conditions. (125) IRM 3.12.26.14.12.1 - Added invalid conditions. (126) IRM 3.12.26.14.13.1 - Added invalid conditions. (127) IRM 3.12.26.14.14.1 - Added invalid conditions. (128) IRM 3.12.26.14.15.1 - Added invalid conditions. (129) IRM 3.12.26.14.16.1 - Added invalid conditions. (130) IRM 3.12.26.14.17.1 - Added invalid conditions. (131) IRM 3.12.26.14.18.1 - Added invalid conditions. (132) IRM 3.12.26.14.19.1 - Added invalid conditions. (133) IRM 3.12.26.15.3.1 - Added invalid conditions. (134) IRM 3.12.26.15.4.1 - Added invalid conditions. (135) IRM 3.12.26.15.5.1 - Added invalid conditions. (136) IRM 3.12.26.15.6.1 - Added invalid conditions. (137) IRM 3.12.26.15.7.1 - Added invalid conditions. (138) IRM 3.12.26.15.8.1 - Added invalid conditions. (139) IRM 3.12.26.15.9.1 - Added invalid conditions. (140) IRM 3.12.26.15.10.1 - Added invalid conditions. (141) IRM 3.12.26.15.11.1 - Added invalid conditions. (142) IRM 3.12.26.15.12.1 - Added invalid conditions. (143) IRM 3.12.26.15.13.1 - Added invalid conditions. (144) IRM 3.12.26.15.14.1 - Added invalid conditions. (145) IRM 3.12.26.17.3.1 - Added invalid conditions. (146) IRM 3.12.26.17.4.1 - Added invalid conditions. (147) IRM 3.12.26.17.5.1 - Added invalid conditions. (148) IRM 3.12.26.17.6.1 - Added invalid conditions. (149) IRM 3.12.26.17.7.1 - Added invalid conditions. (150) IRM 3.12.26.17.8.1 - Added invalid conditions. (151) IRM 3.12.26.17.9.1 - Added invalid conditions. (152) IRM 3.12.26.17.10.1 - Added invalid conditions. (153) IRM 3.12.26.17.11.1 - Added invalid conditions. (154) IRM 3.12.26.17.12.1 - Added invalid conditions. (155) IRM 3.12.26.17.13.1 - Added invalid conditions. (156) IRM 3.12.26.17.14.1 - Added invalid conditions. (157) IRM 3.12.26.17.16.1 - Added invalid conditions. (158) IRM 3.12.26.17.17.1 - Added invalid conditions. (159) IRM 3.12.26.17.18.1 - Added invalid conditions. (160) IRM 3.12.26.17.19.1 - Added invalid conditions. (161) IRM 3.12.26.17.20.1 - Added invalid conditions. (162) IRM 3.12.26.17.21.1 - Added invalid conditions. (163) IRM 3.12.26.17.22.1 - Added invalid conditions. (164) IRM 3.12.26.17.23.1 - Added invalid conditions. (165) IRM 3.12.26.17.24.1 - Added invalid conditions. (166) IRM 3.12.26.18.6.1 - Added invalid conditions. (167) IRM 3.12.26.18.7.1 - Added invalid conditions. (168) IRM 3.12.26.18.8.1 - Added invalid conditions. (169) IRM 3.12.26.18.9.1 - Added invalid conditions. (170) IRM 3.12.26.18.10.1 - Added invalid conditions. (171) IRM 3.12.26.18.11.1 - Added invalid conditions. (172) IRM 3.12.26.18.12.1 - Added invalid conditions. (173) IRM 3.12.26.18.14.1 - Added invalid conditions. (174) IRM 3.12.26.18.15.1 - Added invalid conditions. (175) IRM 3.12.26.18.16.1 - Added invalid conditions. (176) IRM 3.12.26.18.17.1 - Added invalid conditions. (177) IRM 3.12.26.18.18.1 - Added invalid conditions. (178) IRM 3.12.26.18.19.1 - Added invalid conditions. (179) IRM 3.12.26.18.20.1 - Added invalid conditions. (180) IRM 3.12.26.18.21.1 - Added invalid conditions. (181) IRM 3.12.26.18.22.1 - Added invalid conditions. (182) IRM 3.12.26.18.23.1 - Added invalid conditions. (183) IRM 3.12.26.18.24.1 - Added invalid conditions. (184) IRM 3.12.26.18.25.1 - Added invalid conditions. (185) IRM 3.12.26.18.26.1 - Added invalid conditions. (186) IRM 3.12.26.18.27.1 - Added invalid conditions. (187) IRM 3.12.26.18.28.1 - Added invalid conditions. (188) IRM 3.12.26.18.29.1 - Added invalid conditions. (189) IRM 3.12.26.18.30.1 - Added invalid conditions. (190) IRM 3.12.26.18.31.1 - Added invalid conditions. (191) IRM 3.12.26.18.32.1 - Added invalid conditions. (192) IRM 3.12.26.18.33.1 - Added invalid conditions. (193) IRM 3.12.26.18.34.1 - Added invalid conditions. (194) IRM 3.12.26.18.35.1 - Added invalid conditions. (195) IRM 3.12.26.18.36.1 - Added invalid conditions. (196) IRM 3.12.26.18.37.1 - Added invalid conditions. (197) IRM 3.12.26.18.38.1 - Added invalid conditions. (198) IRM 3.12.26.19.1.1 - Added invalid conditions. (199) IRM 3.12.26.19.2.1 - Added invalid conditions. (200) IRM 3.12.26.19.3.1 - Added invalid conditions. (201) IRM 3.12.26.19.4.1 - Added invalid conditions. (202) IRM 3.12.26.19.5.1 - Added invalid conditions. (203) IRM 3.12.26.19.6.1 - Added invalid conditions. (204) IRM 3.12.26.19.7.1 - Added invalid conditions. (205) IRM 3.12.26.19.8.1 - Added invalid conditions. (206) IRM 3.12.26.19.8.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (207) IRM 3.12.26.19.8.2 IPU 25U3351 issued 06-02-2025 - Changed GECU to SPP&O. (208) IRM 3.12.26.19.9.1 - Added invalid conditions. (209) IRM 3.12.26.19.10.1 - Added invalid conditions. (210) IRM 3.12.26.19.11.1 - Added invalid conditions. (211) IRM 3.12.26.19.12.1 - Added invalid conditions. (212) IRM 3.12.26.19.17.1 - Added invalid conditions. (213) IRM 3.12.26.20.2.1 - Added invalid conditions. (214) IRM 3.12.26.20.3.1 - Added invalid conditions. (215) IRM 3.12.26.20.4.1 - Added invalid conditions. (216) IRM 3.12.26.20.5.1 - Added invalid conditions. (217) IRM 3.12.26.20.6.1 - Added invalid conditions. (218) IRM 3.12.26.20.7.1 - Added invalid conditions. (219) IRM 3.12.26.20.8.1 - Added invalid conditions. (220) IRM 3.12.26.20.9.1 - Added invalid conditions. (221) IRM 3.12.26.20.10.1 - Added invalid conditions. (222) IRM 3.12.26.20.11.1 - Added invalid conditions. (223) IRM 3.12.26.20.12.1 - Added invalid conditions. (224) IRM 3.12.26.20.13.1 - Added invalid conditions. (225) IRM 3.12.26.20.14.1 - Added invalid conditions. (226) IRM 3.12.26.20.15.1 - Added invalid conditions. (227) IRM 3.12.26.20.16.1 - Added invalid conditions. (228) IRM 3.12.26.20.17.1 - Added invalid conditions. (229) IRM 3.12.26.20.18.1 - Added invalid conditions. (230) IRM 3.12.26.20.19.1 - Added invalid conditions. (231) IRM 3.12.26.20.20.1 - Added invalid conditions. (232) IRM 3.12.26.20.21.1 - Added invalid conditions. (233) IRM 3.12.26.21 IPU 25U0012 issued 01-03-2025 - Removed (5) regarding COVID procedures order. (234) IRM 3.12.26.21 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (235) IRM 3.12.26.21 IPU 25U3351 issued 06-02-2025 - Changed FAST to SPP&O. (236) IRM 3.12.26.21.1.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (237) IRM 3.12.26.21.2.1 - Added invalid conditions. (238) IRM 3.12.26.21.3.1 - Added invalid conditions. (239) IRM 3.12.26.21.3.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (240) IRM 3.12.26.21.4.1 - Added invalid conditions. (241) IRM 3.12.26.21.4.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (242) IRM 3.12.26.21.5.1 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (243) IRM 3.12.26.21.5.1 - Added invalid conditions. (244) IRM 3.12.26.21.6.1 - Added invalid conditions. (245) IRM 3.12.26.21.6.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (246) IRM 3.12.26.21.7 IPU 25U3280 issued 05-14-2025- Changed FAST to SPP&O Analyst. (247) IRM 3.12.26.21.7.1 - Added invalid conditions. (248) IRM 3.12.26.21.8.1 - Added invalid conditions. (249) IRM 3.12.26.21.9.1 - Added invalid conditions. (250) IRM 3.12.26.21.10.1 - Added invalid conditions. (251) IRM 3.12.26.21.11.1 - Added invalid conditions. (252) IRM 3.12.26.21.12.1 - Added invalid conditions. (253) IRM 3.12.26.21.13.1 - Added invalid conditions. (254) IRM 3.12.26.21.14.1 - Added invalid conditions. (255) IRM 3.12.26.21.15.1 - Added invalid conditions. (256) IRM 3.12.26.21.16.1 - Added invalid conditions. (257) IRM 3.12.26.21.17.1 - Added invalid conditions. (258) IRM 3.12.26.21.17.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (259) IRM 3.12.26.21.18.1 - Added invalid conditions. (260) IRM 3.12.26.21.19.1 - Added invalid conditions. (261) IRM 3.12.26.21.20.1 - Added invalid conditions. (262) IRM 3.12.26.21.21.1 - Added invalid conditions. (263) IRM 3.12.26.21.23.1 - Added invalid conditions. (264) IRM 3.12.26.21.24.1 - Added invalid conditions. (265) IRM 3.12.26.21.25.1 - Added invalid conditions. (266) IRM 3.12.26.22.1.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (267) IRM 3.12.26.22.2.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (268) IRM 3.12.26.22.10.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (269) IRM 3.12.26.22.11.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (270) IRM 3.12.26.22.13.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (271) IRM 3.12.26.22.14.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (272) IRM 3.12.26.22.15.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (273) IRM 3.12.26.22.16.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (274) IRM 3.12.26.22.17.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (275) IRM 3.12.26.22.18.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (276) IRM 3.12.26.22.19.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (277) IRM 3.12.26.22.30.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (278) IRM 3.12.26.24.2.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (279) IRM 3.12.26.24.3.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (280) IRM 3.12.26.24.4.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (281) IRM 3.12.26.24.18.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (282) IRM 3.12.26.24.54.2(4) IPU 25U3280 issued 05-14-2025 - Removed 45-day information. (283) IRM 3.12.26.24.46.1 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (284) IRM 3.12.26.24.46.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (285) IRM 3.12.26.24.48.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (286) IRM 3.12.26.24.49.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (287) IRM 3.12.26.24.50.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (288) IRM 3.12.26.24.51.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (289) IRM 3.12.26.24.52.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (290) IRM 3.12.26.24.53.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (291) IRM 3.12.26.24.54.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (292) IRM 3.12.26.24.57.2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (293) IRM 3.12.26.27.1.1 - Added invalid conditions. (294) IRM 3.12.26.27.2.1 - Added invalid conditions. (295) IRM 3.12.26.27.3.1 - Added invalid conditions. (296) IRM 3.12.26.27.4.1 - Added invalid conditions. (297) IRM 3.12.26.27.5.1 - Added invalid conditions. (298) IRM 3.12.26.28.1.1 - Added invalid conditions. (299) IRM 3.12.26.28.2.1 - Added invalid conditions. (300) IRM 3.12.26.28.3.1 - Added invalid conditions. (301) IRM 3.12.26.28.4.1 - Added invalid conditions. (302) IRM 3.12.26.28.5.1 - Added invalid conditions. (303) IRM 3.12.26.28.6.1 - Added invalid conditions. (304) IRM 3.12.26.28.7.1 - Added invalid conditions. (305) IRM 3.12.26.28.8.1 - Added invalid conditions. (306) IRM 3.12.26.28.9.1 - Added invalid conditions. (307) IRM 3.12.26.28.10.1 - Added invalid conditions. (308) IRM 3.12.26.28.11.1 - Added invalid conditions. (309) IRM 3.12.26.28.12.1 - Added invalid conditions. (310) IRM 3.12.26.28.13.1 - Added invalid conditions. (311) IRM 3.12.26.28.14.1 - Added invalid conditions. (312) IRM 3.12.26.28.15.1 - Added invalid conditions. (313) IRM 3.12.26.28.16.1 - Added invalid conditions. (314) IRM 3.12.26.28.17.1 - Added invalid conditions. (315) Exhibit 3.12.26-1 IPU 25U0012 issued 01-03-2025 - Added leap year to title. (316) Exhibit 3.12.26-2 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (317) Exhibit 3.12.26-4 IPU 25U3280 issued 05-14-2025 - Changed FAST to SPP&O Analyst. (318) Moved sections to be in form number order. (319) Minor editorial changes made throughout this IRM (e.g., line number updates, spelling, punctuation, links, formatting, etc.). Effect on Other Documents This supersedes IRM 3.12.26 dated December 2, 2024. This IRM also incorporates the following IRM Procedural Updates (IPU) 25U0012 issued 01-03-2025, 25U3351 issued 6-2-2025, 25U3280 issued 5-14-2025. Audience Taxpayer Services (TS) Error Resolution and Rejects functions Ogden Submission Processing Employees Effective Date (01-01-2026) Virginia F. Puddister Acting Director, Shared Services Tax Exempt and Government Entities

# Program Scope and Objectives

3.12.26.1 (01-01-2025) Program Scope and Objectives Purpose: Provide instructions for Input Correction, Error Resolution System (ERS) with a means to resolve errors made by taxpayers and correct errors made during campus processing. The information in this Internal Revenue Manual (IRM) provides instructions for Taxpayer Services Error Resolution Tax Examiners to correct errors for the returns below: Form 8038, Information Return for Tax Exempt Private Activity Bond Issues; Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds; Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds; Form 8038-G, Information Return for Tax Exempt Government Bonds; Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales; Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate; Form 8038-TC, Information Return for Tax Credit and Specified Tax Credit Bonds; Form 8328, Carryforward Election of Unused Private Activity Bond Volume Cap; Form 8703, Annual Certification of a Residential Rental Project Audience: Taxpayer Services (TS), Submission Processing for the use of the following audience located at the Ogden Campus: ERS Supervisory Tax Examining Assistant, Lead Tax Examining Technician, Tax Examining Technician. Rejects Supervisory Tax Examining Technician, Lead Tax Examining Technician, Tax Examining Technician. Policy Owner: Director, Government Entities/Shared Services, Business Systems Planning, Tax Exempt and Government Entities. Program Owner: Tax Exempt and Government Entities (TE/GE) Submission Processing Programs and Oversight (SPP&O). Primary Stakeholders: Other areas that may be affected by these procedures include (but not limited to): Accounts Management (AM) Compliance Statistics of Income (SOI) Submission Processing (SP) Taxpayer Advocate Service (TAS) Tax Exempt and Government Entities (TE/GE) Program Goals: Correct any errors that are identified using the Error Resolution System (ERS).

# Background

3.12.26.1.1 (01-01-2026) Background Error Resolution Systems (ERS) examiners use the instructions in this subsection to correct errors made by: Taxpayers Their representatives Tax Exempt Bond (TEB) Submission Processing Center operations, which is centralized at the Ogden Campus. Follow these procedures for correcting tax exempt bond form errors on screen display. If there's a conflict of instructions between general and specific instructions, follow specific procedures. These forms are filed and processed only at the Ogden Submission Processing Campus (OSPC). Records appear on ERS inventory because of validity, consistency, and math, and/or input error. There are no math error checks in this IRM. To expedite resolution, you can call the filer to resolve problems with ERS inventory.

# Authority

3.12.26.1.2 (01-01-2026) Authority All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.

# Roles and Responsibilities

3.12.26.1.3 (01-01-2026) Roles and Responsibilities The Director, Tax Exempt Government Entities, Business Systems Planning (BSP), Submission Processing Program and Oversight (SPP&O) is responsible for monitoring operational performance for the Exempt Organization Submission Processing campus. The Operations Manager monitors operational performance for their operation. The Team Manager/Lead monitors performance monitoring and ensures employees have tools to perform their duties. The Team Employees are responsible to follow the instructions contained in this IRM and keep updated IRM procedures.

# Program Management and Review

3.12.26.1.4 (01-01-2026) Program Management and Review Program Goals: Correct any errors that are identified using the Error Resolution System (ERS). Program Effectiveness: is measured using the following: Embedded Quality Submission Processing (EQSP) Balanced Measures Managerial reviews

# Program Controls

3.12.26.1.5 (01-01-2026) Program Controls Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

# Terms and Acronyms

3.12.26.1.6 (01-01-2026) Terms and Acronyms The section lists and defines some of the acronyms and terms used in this manual: Abbreviation Acronyms Explanation AC Action Code ADP Automated Data Processing BMF Business Master File BSP Business Systems Planning CAF Centralized Authorization File CC Command Code CCC Computer Condition Code CI Criminal Investigation CUSIP Committee on Uniform Securities Identification Procedures DLN Document Locator Number Doc. Code Document Code EIN Employer Identification Number EQSP Embedded Quality Submission Processing ERS Error Resolution System IDRS Integrated Data Retrieval System IPD Interest Payment Date IRC Internal Revenue Code IRS Internal Revenue Service LB&I Large Business and International MCC Mortgage Credit Certificate MF Master File MFT Master File Tax M/S Mail Stop NAICS North American Industry Classification System NMF Non-Master File NYLZ New York Liberty Zone OAR Operations Assistance Request OSPC Ogden Submission Processing Center P&A Planning and Analysis POA Power of Attorney PTIN Preparer's Tax Identification Number Rev. Proc. Revenue Procedure SB/SE Small Business/Self Employed SERP Servicewide Electronic Research Program SFR Substitute for Return SLA Service Level Agreements SSN Social Security Number SPP&O Submission Processing Program & Oversight SOL Statute of Limitation T-Line Transaction Line TAS Taxpayer Advocate Service TBOR Taxpayer Bill of Rights TC Transaction Code TEB Tax Exempt Bond TEGE Tax Exempt Governmental Entities TIA Tax Information Authorization TIN Taxpayer Identification Number TS Taxpayer Services WOTC Work Opportunity Tax Credit Use these definitions throughout this IRM: TERM DEFINITION ARBITRAGE The purchase and sale of the same or equivalent security in order to profit from price differences. The term arbitrage applies to all types of investments. CUSIP An acronym for Committee on Uniform Securities Identification Procedures. Issuers obtain CUSIP numbers for their Municipal Bonds. Date of Issue This is usually the date on which the Issuer physically exchanges the bonds that are part of the issue for the underwriter's (or other purchaser's) funds. It might also be the date the interest starts to accrue, if this obligation is for a lease or installment sale. Issuer The name of the entity issuing or selling the bonds, not necessarily the name of the entity receiving the benefit of the financing. Maturity Date The date on which the entire outstanding principal of the bond must be paid to the bondholder. Report Number A unique three digit number the IRS assigns to the bond issue to differentiate individual bond returns and to comply with programming requirements. Willful Neglect Conscious, intentional failure to comply with the provisions of the IRC, or reckless indifference to such provisions. Debt Service Schedule The debt service schedule provides various information such as interest amounts, subsidy payments, and dates. It's a required attachment to Form 8038-B, Form 8038-CP and Form 8038-TC (when required).

# Related Resources

3.12.26.1.7 (01-01-2026) Related Resources The following is a list of related resources: Servicewide Electronic Research Program (SERP). Integrated Data Retrieval System (IDRS). IRM 3.11.26 SC Returns and Document Analysis, Miscellaneous Tax Exempt Governmental Entities (TE/GE) Tax Returns. IRM 3.24.26 Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns.

# Service Level Agreements (SLAs)

3.12.26.2 (10-24-2022) Service Level Agreements (SLAs) The operating divisions established National Service Level Agreements (SLAs). This document contains specifics regarding SLAs that pertain to activities performed by use of this IRM.

# National Service Level Agreements (SLAs)

3.12.26.2.1 (10-24-2022) National Service Level Agreements (SLAs) The operating divisions established Service Level Agreements (SLAs). This document contains specific information on SLAs on activities that this IRM's users do.

# Taxpayer Advocate Service

3.12.26.2.1.1 (10-24-2025) Taxpayer Advocate Service The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers' rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven't been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. 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, TAS Operations Assistance Request (OAR) Process. Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer's issue the same day. The definition of "same day resolution" is within 24 hours. The following two situations meet the definition of "same day resolution" : The issue can be resolved within 24 hours. IRS takes steps within 24 hours to resolve the taxpayer's issue. When making a TAS referral, use Form 911 and forward to TAS following your local procedures. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

# Taxpayer Advocate Service (TAS) SLA

3.12.26.2.1.2 (01-01-2025) Taxpayer Advocate Service (TAS) SLA The Taxpayer Advocate reached agreements with the Commissioners or Chiefs of the Tax Exempt Government Entities (TE/GE), Taxpayer Services (TS), Small Business/Self Employed (SB/SE) Division, Criminal Investigation (CI), Independent Office of Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs). SLAs contain basic requirements for handling TAS-referred cases, and includes specific actions to take on TAS referrals and specific time frames to complete those actions. The SLAs are found at https://irsgov.sharepoint.com/sites/TAS/SitePages/SLA.aspx

# General Requirements

3.12.26.3 (01-01-2022) General Requirements To use this IRM, you must also be familiar with: IRM 3.11.26, Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns, which provides document perfection (Code and Edit) procedures. IRM 3.24.26, Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns, for DIS input of the ISRP system, and IRM 3.12.38, ERS General Instructions. Records are placed into Error Resolution or Rejects inventories for correction. Once a record is accessed and displayed on the screen, resolve it any of these ways: Fully correct the record. Place the record in suspense until additional information is received. Reject the record from pipeline processing. Corrections include correcting errors in editing, transcription or taxpayer errors. Perform any instruction for completing a correspondence action sheet and annotating the missing item(s) by checking the box next to the reason if present on the action sheet, or by writing out the reason in an open paragraph if the IRM states to use the open paragraph. In the header portion of each record, the error screen displays will show: Document Locator Number (DLN), Employer Identification Number (EIN), Name Control or Check Digit Before you make corrections to the error screen displays, verify that the DLN of the display matches the DLN of the document. If you determine that a "mixed data" situation exists, stop processing and give the block of work to your manager. Management will either: Determine if the mixed data can be corrected via the terminal screen display. Take action to have the block deleted and re-entered. When making corrections to the screen display, be sure money amounts within a subsection have been transcribed in dollars only, or in dollars and cents according to the requirements shown in the instructions for each subsection. You may use these procedures when the TE/GE Submission Processing Program & Oversight staff analyst with oversight approves them: Any instructions written at the campus (i.e., desk procedures) to clarify the IRM 3.12.26, Tax Exempt Bond Error Resolution Procedures. Paragraphs created at the campus when the IRM doesn't request an open paragraph be used.

# BMF Consistency

3.12.26.3.1 (01-01-2022) BMF Consistency Our goal is to achieve consistency in the Business Master File (BMF) ERS processing IRMs. Cincinnati, Ogden, and Paper Processing Branch BMF Code & Edit/ERS Section coordinate the effort to identify topics for BMF Consistency. BMF Consistency subsections in this IRM are identified by a "♦" (diamond) before and after the subsection title. 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.

# TEB Background

3.12.26.3.2 (01-01-2025) TEB Background The Tax Reform Act of 1986 required: Issuers of: tax exempt bonds, Build America Bonds, Recovery Zone Economic Zone Bonds and Specified Tax Credit Bonds, collectively with tax exempt bonds know as tax-advantaged bonds, to file information returns with the IRS after December 31,1986. That municipal bonds meet certain rules for the interest received by the bondholders to be exempt from federal income tax. The table below provides the specific form type, MFT, Document Code (Doc. Code) and valid Report Number range as they apply to each TEB return. The Tax Class for all TEB returns is "3" . The Doc. Code in the Document Locator Number (DLN) defines which form it specifically relates to. Form MFT Doc. Code Report Number 8038 46 61 100 - 199 8038-B 85 85 100-499 8038-CP 46 88 200 - 299 400 - 499 800 - 899, 8038-G 46 62 300 - 399 8038-GC 46 72 500 - 599 8038-T 46 74 700 - 799 8038-TC 86 86 100 - 499 8328 46 75 900-999 8703 84 01 100 - 999

# Purpose of Form

3.12.26.3.2.1 (01-01-2025) Purpose of Form Form 8038, Information Return for Tax Exempt Private Activity Bond Issues, is used by the issuers of tax exempt qualified private activity bonds to provide the IRS with the information required by Section 149(e) and to monitor the requirements of Section 141 through 150. Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds, is used by issuers to report Build America Bonds and Recovery Zone Economic Development Bonds to provide the IRS with information required by Section 149(e). Note: Effective January 1, 2011, Build America Bonds and Recovery Zone Economic Development Bonds may no longer be issued and Form 8038-B may not be used for bonds issued after January 1. 2011. Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds, is used by issuers of bonds who elect to receive a direct payment pursuant to IRC 6431. Form 8038-G,Information Return for Tax-Exempt Governmental Bonds, is used by issuers of tax exempt governmental bonds of $100,000 or more, to provide the IRS with information required by Section 149(e). Form 8038-GC, Information Return for Small Tax Exempt Governmental Bond Issues, Leases, and Installment Sales, is used by issuers of tax exempt governmental bonds of less than $100,000, to provide the IRS with information required by Section 149(e). Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate, is used by issuers of tax exempt bonds when paying arbitrage rebate (or penalty in lieu of rebate) to the United States as required under Section 148(f), or the corresponding provisions of the 1954 Code; or to make a yield reduction payment in accordance with Section 1.148-5(c) of the Regulations. Payments may be made by a person acting on behalf of the Issuer for bonds subject to Section 103(c)(6)(D) of the 1954 Code. Under Section 148(f), interest on a state or local bond isn't Tax Exempt unless the Issuer of the bond rebates to the United States on Form 8038-T, arbitrage profits earned from investing proceeds of the bond in higher yield nonpurpose investments. Form 8038-TC, Information Return for Tax Credit Bonds and Specified Tax Credit Bonds, is used by the issuers of qualified tax credit bonds and specified tax credit bonds to provide the IRS with the information required by Section 149(e) Form 8328, Carryforward Election of Unused Private Activity Bond Volume Cap, is used by the issuing authority of private activity bonds to elect to carry forward its unused volume cap for one or more carry forward purposes (see Section 146(f)). Form 8328 may also be used by a state to carryforward the unused volume cap under Section 142(k). Form 8703, Annual Certification of a Residential Rental Project, is used by an operator of a residential rental project to provide annual information the IRS will use to determine whether a project continues to be a qualified residential rental project under Section 142(d). If so, and certain other requirements are met, bonds issued in connection with the project are considered "exempt facility bonds" and the interest paid on them isn't taxable to the recipient.

# Description of Bonds

3.12.26.3.2.2 (01-01-2025) Description of Bonds Municipal Bonds can be classified as tax exempt (government or qualified private activity bonds) or taxable (other private activity bonds). Municipal bonds may be issued as governmental bonds or non-governmental bonds. Some non-governmental bonds are also called "qualified private activity bonds" . The following identifies a few bond categories: Governmental Bonds are issued to finance governmental activities of a state or local government. That is, the government entity uses the bond proceeds for its own purposes. Certain lease arrangements may be treated as tax exempt bonds when the lease transaction is treated as a conditional sales contract. Example: Funds used to build and maintain highways, schools, government buildings (e.g., courthouses), or sewer and water facilities. Qualified Private Activity Bonds are issued by state and local governments. The facilities financed with the bond proceeds can be owned and operated by non-governmental entities for limited purposes specified in IRC 142(a), 143, 144, and 145. Code Section Examples IRC 142 exempt facility bonds Airports Spaceports Docks and wharves Mass commuting facilities Facilities for the furnishings of water Sewage facilities Solid waste disposal facilities Qualified residential rental projects Facilities for the local furnishing of electric energy or gas Local district heating or cooling facilities Qualified hazardous waste facilities High-speed intercity rail facilities Environmental enhancements of hydroelectric generating facilities Qualified public educational facilities Qualified green building and sustainable design projects Qualified highway or surface freight transfer facilities. Qualified broadband projects Qualified carbon dioxide capture facilities IRC 143 bonds Qualified Mortgage Bonds Qualified Veterans Mortgage Bonds IRC 144 bonds Qualified Small Issue Bonds Qualified Student Loan Bonds Qualified Redevelopment Bonds IRC 145 bonds Qualified IRC 501(c)(3) bonds Example: A county needs a nursing home in its community. It loans bond proceeds to a Section 501(c)(3) corporation who will construct and operate the facility. Pooled financing may involve proceeds of governmental bonds or certain types of private activity bonds. In a pooled financing, the issuer loans proceeds from the bonds to more than one borrower. The borrower of the proceeds may be tax exempt organizations or other state or local governments. Example: A county issues bonds for multiple school districts within its territory. One school district uses the proceeds to construct a new school building and buy computer equipment. Another school district uses the proceeds to construct administrative offices. Registered Warrants are a short-term obligation (30 - 60 day bond) of a municipality. Commercial Paper Bonds are a short term bond having a maturity date of 270 days or less. These bonds are issued pursuant to a commercial paper program that is treated as part of a single issue. Commercial Paper Program is a program to issue commercial paper to finance or refinance the same governmental purpose pursuant to a master legal document. The Liberty Bond was enacted in the wake of the September 11, 2001, terrorist attack. The IRS provided guidance (Notice 2002-42 2002–27 IRB 36) on the effects of various tax benefits that were enacted for areas of New York City. IRC 1400L(a) provides for a new targeted group for the Work Opportunity Tax Credit (WOTC): New York Liberty Zone business employees. The new targeted group includes individuals who perform substantially all of their services in the New York Liberty Zone (NYLZ), and may include individuals who perform substantially all of their services elsewhere in New York City for a business that relocated from the NYLZ due to the physical destruction or damage of its workplace within the NYLZ by the September 11, 2001 terrorist attack. Lease Installment Sales are unconditional sales agreements under which a municipal government leases equipment that it acquires at the end of the lease period. Promissory Notes are interest-bearing certificates of governments that come due in a shorter time than bonds. Municipal notes have maturities up to approximately one year. Lines of Credit are pre-approved loans where the municipality draws down money as it's needed. The loans have specified dollar limits, terms and interest rates. Note: This is similar to a home equity loan of a homeowner. Green bonds are issued to finance projects designated by the Secretary after consultation with the Environmental Protection Agency Administrator. Green building and sustainable design projects must meet certain eligibility requirements. The Gulf Opportunity Zone Bond is due to the Hurricane Katrina disaster area determined by the President to warrant individual or individual and public assistance from the federal government. The IRS provided guidance (Notice 2006-41 2006–18 IRB 857), which authorizes the states of Alabama, Louisiana, and Mississippi to issue certain exempt facility bonds and qualified mortgage bonds pursuant to IRC 1400N(a). Gulf Opportunity Zone Bonds must be issued before January 1, 2011. Notice 2006-41 also provides guidance on Gulf Opportunity Zone Advance Refunding Bonds that are permitted to be issued under IRC 1400N(b). Bonds are an "obligation" of any state or political subdivision thereof. Obligation means any valid evidence of indebtedness under general federal tax principles. Obligations are not limited to bonds or other securities but may also include written contracts such as installment sales contracts and loans to a municipality. To be an obligation, money must be borrowed by a governmental entity, used for governmental or qualified purposes, and there must be an obligation to repay. Income from certain obligations of states and their political subdivisions may likewise be excluded from gross income. Such obligations include: Installment sales contracts Equipment leases Bank loans

# Types of Errors

3.12.26.4 (01-01-2022) Types of Errors ERS identifies the error according to type and priority. The record heading will show the type of error. This IRM gives procedures to use in resolving the displayed errors. However, there may be records where you find that programming hasn't given a section or field needed to resolve an error. Report this to the Headquarter analyst for correction. Enter the section using CC "GTSEC" , and the missing data. Priority I (Action Code (AC) Errors): When an AC is assigned to a return, it displays as a Priority I error. Priority II (Section Errors): An error detected by the Service Center Recognition/ Image Process System (SCRIPS) or Integrated Submission and Remittance Processing System (ISRP) displays as a Section Error. An alpha transcribed in a numeric field or vice versa and a section with variable-length fields containing an erroneous-size field displays as a terminus section error. Priority III (Field Validity Errors): Any field failing to meet the requirements that displays as a Priority III error. Priority IV (Error Code -(Math and Consistency Errors) - When a record is assigned an error code because of a math error.

# Action Code Error - Priority I

3.12.26.4.1 (01-01-2022) Action Code Error - Priority I All records assigned an incorrect action code are displayed as a Priority I error. Errors and correction procedures are explained in this subsection: If the AC is valid (except 001), it'll be placed in the reject inventory. If the AC is invalid or is 001, it'll be placed in the error inventory.

# Section Errors - Priority II

3.12.26.4.2 (01-01-2022) Section Errors - Priority II There are two types of Priority II Errors: "ISRP" and "TERMINUS" Errors. Error and correction procedures are explained in this subsection.

# ISRP (Integrated Submission & Remittance Processing) Errors

3.12.26.4.2.1 (01-01-2022) ISRP (Integrated Submission & Remittance Processing) Errors An" ISRP" error is detected by the Integrated Submission and Remittance Processing. The display for the ISRP error includes the code identifying the type of ISRP error. "1" - Split screen transmission, Key Verifier attempted to change Check Digit, Key Verifier changed 4 or more digits of a TIN, or the Original Entry operator entered required section as missing. "3" - Invalid section ending point. "4" - Invalid field length. "Questionable Section" - The ISRP operator input the same section more than once or entered out of sequence by ISRP. The computer program will drop all duplicate sections and display on the error register the first one encountered. When displayed, ISRP errors will display all input fields of the section in error, except for the Remittance in Section 01. Transcribed data will be present. Computer-generated data will not be present.

# ISRP Error Correction Procedures

3.12.26.4.2.1.1 (01-01-2022) ISRP Error Correction Procedures Check all fields of the section and verify that fields are entered as coded. If no correction is needed, or once the section is correct, drop to the bottom of the screen and transmit. If the section needs to be deleted, enter Command Code "DLSEC" with the section number.

# Terminus Error

3.12.26.4.2.2 (01-01-2022) Terminus Error A "terminus" error occurs when a section with variable-length input fields contains an erroneous-sized field. When displayed, a terminus error will show all input fields of the terminus section. Transcribed data is present. Computer generated fields or remittance field for Section 01 won't be present.

# Terminus Error Correction Procedures

3.12.26.4.2.2.1 (01-01-2022) Terminus Error Correction Procedures Examine and make necessary corrections to all fields present for the section. If the section needs to be deleted, use command code DLSEC to delete the section. If no correction is required, drop to the bottom of the screen and transmit.

# Field Errors Priority III

3.12.26.4.3 (01-01-2022) Field Errors Priority III Definition: Any field that doesn't meet the requirements for that field will be shown as a "Priority III" Error. Some reasons for this type of error include: Non-alphabetical character in an alpha field Blank space in a numeric field. Blank in the first position of an alpha field. Non-numeric character in a numeric field. A required field is blank.

# Priority III Error Display Order

3.12.26.4.3.1 (01-01-2025) Priority III Error Display Order All fields with a Priority III error will be displayed in the order encountered in the record. This chapter lists the fields, errors and correction procedures for Priority III errors for the following forms. Form 8038 Form 8038-B Form 8038-CP Form 8038-G Form 8038-GC Form 8038-T Form 8038-TC Form 8328 Form 8703 Unless otherwise stated, the fields are valid for the above forms.

# Action Code 001

3.12.26.4.4 (01-01-2022) Action Code 001 Action Code 001 is computer generated when the BOB Resolution Function adds a missing document by inputting only the TIN and Name Control for the missing document: All data must be entered. GTSEC ALL sections and Enter ALL necessary data.

# Clear Fields "C" and "000"

3.12.26.4.5 (01-01-2022) Clear Fields "C" and "000" The letter "C" is used as a "clear field" for error codes (consistency errors) when the invalid condition doesn't require a change or correction to the record as displayed. The display will include a clear field, labeled "CL" to indicate the possible need of a clear field. Error codes that need a clear field are cleared by either correcting the condition or entering a "C" to indicate no correction is needed. Clear field "C" is also used for clearing the action codes after corrections for the AC have been completed. ""000" " is also used as a clear field when deleting an action code. It will only be used for erroneous action codes when you have determined there is no reason to suspend the record ("000" can't be used in Reject correction). Programming erases all "C" clear fields for error codes when a record is suspended with the command code "SSPND" . Programming erases all "C" clear fields for error codes and action codes for the new day's error and workable suspense inventories. Note: Unfinished records from the previous day won't contain the "C" clear fields that were assigned to a record that wasn't completely worked. Error codes (including the ones which may require a "C" clear field) are numbered consecutively in order for correcting.

# Reject Correction

3.12.26.4.6 (01-01-2022) Reject Correction Perfect, if possible, through research or taxpayer contact, any document on which entries are erroneous, incomplete or missing, and continue processing. If a correspondence letter is returned as undeliverable, compare the address on the letter with the address on the return. If different, re-send the letter to the address on the return. If the same, research INOLES for a different address. If the address on INOLES is different or there is a location address, re-send the letter to the new address. If the address on INOLES is the same as the return, and no better address can be found, treat as a no reply. If the letter is undeliverable a second time using the new address, treat as a no reply. If the taxpayer doesn't reply to a request for information, enter CCC "3" . If perfection isn't possible, initiate action to void the DLN and the return "Canceled to Files" . If a remittance is involved, transfer to the "6400, Miscellaneous Revenue Collections" account.

# Re-entry Document

3.12.26.4.7 (01-01-2022) Re-entry Document A return that's discovered to be unprocessable on initial input after being blocked or numbered and is subsequently believed to be processable is a re-entry document. The following describes the reasons for re-entry: Document that was discovered to be unprocessable after it was blocked and numbered will be considered to be a re-entry document when It's input after the correction. Document was unpostable on initial input, and the unpostable situation can only be corrected by re-input of document. Document posted to wrong account or module, and the document must be re-entered to post to the proper account or module.

# Control of Re-entry Document

3.12.26.4.7.1 (01-01-2022) Control of Re-entry Document Each block of re-entry documents must have a Form 3893, Re-entry Document Control. If Form 3893 is missing information, return the document or block to the Receipt and Control area. Always leave the Form 3893 on the front of the return or block. It must remain as a permanent part of the document. Form 3893 is used for re-input control of a document under its original DLN. If a single document is being re-input, Form 3893 will be attached to the face of the document. If more than one document from the same original block is being re-input, Form 3893 will be attached to the first document in the re-input block.

# Form 8038-CP Sequestration Manual Refund Procedures

3.12.26.4.8 (05-14-2025) Form 8038-CP Sequestration Manual Refund Procedures Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, certain automatic reductions took place on March 1, 2013. These required reductions include a reduction to refundable credits under Internal Revenue Code Section 6431 applicable to certain qualified bonds. As a result, the refundable credit payment for FY 2023 is reduced by 5.7%. The sequestration reduction rate will be applied until the end of the fiscal year (September 30, 2030) or intervening Congressional action, at which time the sequestration rate is subject to change. Note: For FY 2024, the sequestration rate remains at 5.7%. No sequestration hold is required. During annual implementation of the revised sequestration percentage rate, it will be necessary to hold all Form 8038-CP until the new rate is programmed. This normally occurs in September and October. SERP Alerts will be issued providing specific dates when the time approaches. Code and Edit will follow normal procedures in editing the returns. Upon completion, the C&E clerk will record all pertinent information onto an Excel spreadsheet and provide it to the SP P&A analyst who has oversight of Rejects. The P&A analyst will monitor the returns to ensure credit payments are refunded prior to the Interest Payment Date (IPD). When a manual refund is required during the hold in order to meet an IPD or prevent payment credit interest, the applicable sequestration percentage rate must be determined. The applicable rate is based on the date the manual refund (Form 3753 or Form 5792) is signed. Caution: The date the new percentage rate is effective varies annually based on the last day of the cycle the programming is completed (i.e., last day of cycle 202040 is 10/01/2020). As such, manual refunds dated prior to 10/01/2020 would be calculated at the FY 2020 sequestration rate of 5.9%. Manual refunds dated 10/01/2020 & subsequent would be computed at the FY 2021 revised 5.7% rate. For FY 2023, the sequestration rate did not change. Note: Due to the Campus shutdown resulting from the COVID-19 pandemic, all Form 8038-CP with a RRD prior to October 1, 2020, must have the sequestration rate computed at 5.9% regardless of when the manual refund is signed. If the credit payment amount is under ≡ ≡ ≡ ≡ ≡ ≡ ≡ and RRD is prior to October 1, 2020, allow refund to systemically generate. However, for Form 8038-CP if Line 22 is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ it needs to be sent to SPP&O for review. If it is determined that a manual refund is required, the originator must research IDRS to make certain a computer-generated refund will not be issued. In addition to the procedures outlined below, which are unique to Form 8038-CP, general manual refund information must be followed and can be found in IRM 3.12.38.5.4 and IRM 21.4.4. If a manual refund is required due to: the annual sequestration rate revision hold in order to meet a pending IPD, the credit payment is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ dollars, Note: For Form 8038-CP if Line 22 is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ it needs to be sent to SPP&O for review. then the credit payment must be manually computed to determine the correct reduced refundable amount. Offsets must be taken into consideration. An excel spreadsheet with the sequestration computation formula is provided annually from the TE/GE HQ Program analyst to the Campus in order to determine the correct credit payment amount. This computation spreadsheet must be used when manually computing the sequestration amount. A copy of the sequestration excel computation, the ACT/DMI interest computation (if applicable) and the manual refund documents (Form 3753/Form 5792) must be attached to the Form 8038-CP. The refundable credit amount is computed manually by: Subtracting tax, penalties and interest from the original credit payment amount on line 22, if applicable. This is the recomputed line 22. Reduce the original or recomputed line 22 (step a) above) by the applicable rate. Subtract the sequestered amount (line 22 multiplied by rate) from the original or recomputed credit payment. Subtract all offsets or credit elects (if applicable) from the original or recomputed line 22 amount. The results will be the correct credit amount to be refunded. Prepare manual refund using applicable Form 5792 or Form 3753 (refer to IRM 3.12.38). In the remarks section of the Form 5792, indicate "Credit payment amount is reduced by applicable sequestration rate" . If the manual refund is due to the sequestration hold, edit CCC "O" on the return to prevent a duplicate erroneous refund from generating when the return is processed. Attach a copy of the sequestration computation and manual refund documentation (Form 3753 or Form 5792) to the return. If credit interest is applicable, it must be calculated on the reduced credit payment amount and not on the original amount claimed by the filer. Copies of both the sequestration rate Excel computation spreadsheet and Form 8038-CP with "Copy Do Not Process" annotated on the return must be attached to the manual refund documentation. Additional research may be required to ensure a prior refund wasn't issued for the same tax period and report number as shown on the Form 8038-CP. If it appears a return and refund has previously posted to the tax period and report number, contact SPP&O Analyst via e-mail to determine if a different report number should be assigned. Also alert the P&A ERS/Rejects analyst so feedback can be provided to the SPP&O Analyst. Prepare manual refund on sequestered amount. During the normal processing and sequestration hold periods, manual refunds over ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ must not be refunded unless it is within three weeks of the Interest Payment Date (IPD). Note: For Form 8038-CP if Line 22 is over ≡ ≡ ≡ ≡ ≡ ≡ it needs to be sent to SPP&O for review.

# Preparation of Form 3753 for Form 8038-CP IDRS Generated Refund

3.12.26.4.8.1 (01-01-2024) Preparation of Form 3753 for Form 8038-CP IDRS Generated Refund Form 3753 is designed for non-IDRS input. This form can be used when refunds are: ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more Note: For Form 8038-CP if Line 22 is over ≡ ≡ ≡ ≡ ≡ ≡ it needs to be sent to SPP&O for review. Direct deposit is necessary Manual refund is generated to a different address Form 3753 will be prepared in triplicate. Two copies must be forwarded to the Manual Refund Function along with copies of the supporting documentation. Accounting will reject the Form 3753 if the document contains any alterations such as white out, strike through or correction tape. The following are line-by-line instructions for completing Form 3753. The DLN block is completed by the Accounting Function. Complete the "From and Return to" box with the initiator's information. Section 1, Block 1, enter EIN of the account from which the refund will be issued (Part I, line of Form 8038-CP. Block 2, enter the return period in YYYYMM format Block 3, enter the MFT Block 4, enter the Report number Block 5 and 6, will be completed by Manual Refund Unit. Block 7, enter name and address of entity as shown on Master File. Block 8, enter the return form number (Form 8038-CP). Block 9, enter "Not Processed" Block 10b, enter amount of check. (TC 770 plus amount of overpayment). Block 10d, enter TC 770 with amount of allowable interest. Block 11, complete this block if the payee is other than the taxpayer or the refund is being issued to a different address. Difference must be explained in Section IV. Block 12a and 12b, used only when completing Form 3753 for Credit Card Charge-back, by the Manual Refund Unit or by other IRS Offices/Agencies that require funds to be withdrawn from specific Treasury Accounts. Block 13, enter amount of overpayment. The amount being refunded less allowable interest. Block 14, ULC - leave blank for Form 8038-CP. Block 15, enter line number 65. For complete list, refer to Exhibit 12 in IRM 2.4.20, Command Codes RFUND and REFAP. Section II, Check all applicable boxes. Enter IRM reference 21.4.4 in Block 1 c and enter Form "8038-CP" in Block 1 d. Enter By Pass Indicator 0. Section III, Enter interest computation and attach IDRS interest computation screen. See IRM 21.4.4.4(5) for requirements on interest computations on manual refunds of $1 million or more. Refer to IRM 20.2, Interest, for methods of computing interest. Section IV, Enter additional information (e.g. Form 8038-CP, RPT #, cross reference EINs or RPTs). Section V, Blocks 1 and 2, the Approving Official must sign and print their name and title. The Approving Official must be on the authorized list maintained by the Manual Refund Unit in the Accounting Function. Blocks 3, 4 and 5, enter name, IDRS number, badge number, date, and phone number of the originator of the request Note: Both Form 5792 and Form 3753 must be reviewed to verify that the manual refund is appropriate, proper IDRS research was completed, and that the form was completed accurately. The Approving Official's signature certifies to the Accounting Function that the form was reviewed and is correct. When issuing a manual refund to a person or address other than that of the entity as shown on Master File, input a TC 971 with Action Code 037. Place completed Form 5792 or Form 3753 in the designated basket for review and signature of approving official. Refer to IRM 21.4.

# Preparation of Form 5792 for Form 8038-CP IDRS Generated Refund

3.12.26.4.8.2 (01-01-2022) Preparation of Form 5792 for Form 8038-CP IDRS Generated Refund The Form 5792 is used with CC RFUND to request an IDRS refund. This form must be used when the credit payment is less than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Use the latest revision of the Form 5792. The Form 5792 will be prepared in triplicate. Two copies must be forwarded to the Manual Refund Function along with copies of the supporting documentation. The case file must be sent to the Accounting Function the same processing day the CC RFUND is input. Accounting will reject the Form 5792 if the document contains any alterations such as white out, strike through or correction tape. See IRM 21.4.4.5.1, Monitoring Manual Refunds, for controlling and monitoring requirements. Note: For Form 8038-CP if Line 22 is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ it needs to be sent to SPP&O for review. The following are line-by- line instructions for completing Form 5792 when issuing a manual refund for a Form 8038-CP account. Section I, Block 1 enter the Taxpayer Identification Number (TIN) and File Source of the account from which the refund will be issued Block 2, enter the Master File Tax Code and Report Number (MFT 46/8XX) Block 3, enter the tax period as YYYYMM Block 4, enter the report number Block 5, enter the name control Block 6, enter the TC 840 amount (overpayment, plus allowable interest) Block 7, enter the TC 770 amount (allowable interest). If no interest is being computed, enter 0. Block 8, enter the overpayment amount. The amount being refunded, less allowable interest Block 9, enter the appropriate line number. For Form 8038-CP use 65 (refer to Exhibit 12 in IRM 2.4.20, Command Codes RFUND and REFAP for complete list.). Block 10, interest indicator must be entered. If interest is paid, an interest "from" date is required. Use "0" (zero) for no interest Use "N" for normal interest when interest is payable. Use "R" for restricted interest. See IRM 20.2, Interest, for interest computation. Blocks 11, 12 and 13, leave blank Blocks 14-19, enter the name and address of the entity as shown in Part I of Form 8038-CP. Print using capital, block letters. Note: If the address on Form 5792 does not match the address on Master File, an explanation must be provided in the "Remarks" section of the form. Annotate "Form 8038-CP - Refund issued to different address" . Block 20, annotate reason for the refund in the remarks field. Be specific. Include all pertinent information (i.e., Form 8038-CP refund, credit payment amount, RPT #, refund issued to a different address, etc.) Block 21, enter the initiating Business Operating Division (BOD) Block 22, enter "Return not processed" Block 23, check if the account has a bankruptcy indicator. Block 24, check if the account contains a TC 130. Section II, Check all applicable boxes and enter IRM reference 21.4.4 in Block 1 c. Section lll, the preparer must compute all interest for the TC 770 amount. Be sure to attach a copy of the COMPA print to the Form 5792. Large dollar manual refunds of $1 million or more that contain credit interest, must be reviewed and approved by the Technical Unit. See IRM 21.4.4.4(4), Preparation of Manual Refund Forms. Section IV Block 1, leave blank. This is completed by the employee inputting the CC RFUND. Blocks 2 and 3, enter the name and employee IDRS #, or the Badge number, and phone number of the initiator of the request. The employee inputting CC RFUND may or may not be the person requesting the manual refund. Blocks 4, 4a, and 5, the Approving Official who signs the refund must be on the Authorized Signature List maintained by the Manual Refund Unit in the Campus Accounting Function. The official will sign in Block 4, print their name in Block 4a, and enter the date in Block 5. When issuing a manual refund to a person or address other than that of the entity as shown on Master File, input a TC 971 with Action Code 037. Place completed Form 5792 or Form 3753 in the designated basket for review and signature of approving official. Refer to IRM 21.4.

# Form 8038-CP Statute of Limitation Procedures

3.12.26.4.9 (06-02-2025) Form 8038-CP Statute of Limitation Procedures The Form 8038-CP is the only TEB return that has a statute of limitation (SOL). If a return meets statute criteria, the SPP&O Analyst will edit "SOL" or annotate "Statute of Limitations" in green, in the top margin of the Form 8038-CP during their initial review of the return. Additionally, SPP&O Analyst must edit CCC "X" on all statute returns. If SPP&O and/or Code and Edit fails to identify a statute return and you determine the Form 8038-CP meets statute criteria, edit CCC "X" on the return to hold the credit and follow normal statute guidelines. Before you route the return to Statutes for review and clearance, send a scanned copy of the edited return to SPP&O Analyst via secured e-mail as outlined below. The ERS/Reject lead (or back-up) sends a secure e-mail to SPP&O. Attach a scanned copy of the Form 8038-CP to the secure e-mail indicating it's an "SOL" return. Copy (cc) these individuals on the e-mail: - ERS/Rejects OSPC P&A analyst - SPP&O Analyst A statute of limitation exists when the Interest Payment Date is three years before the IRS stamped received date or postmark date. Example: The IPD is 01/01/2018 and the IRS received date is 05/16/2022. Since the IPD is three years prior to the IRS received date, the refund statute has expired. If a return meets the above conditions and doesn't have a "Statute Cleared" indication, complete and attach a Form 3210 and give to lead who will route it to Statutes for clearance. Edit CCC "W" if the return has been cleared by Statute Control Unit. Statute will stamp or indicate clearance on the front of the return. Do not correspond for missing/incomplete information on a statute return. Effective January 01, 2022, STEX transcripts will generate to the Statute unit for resolution.

# General Correction Procedures for Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, Form 8328 and Form 8703

3.12.26.5 (01-01-2022) General Correction Procedures for Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, Form 8328 and Form 8703 This subsection provides field descriptions and instructions for correcting error and reject conditions for: Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC and Form 8328, Form 8703

# Section 01 - Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, Form 8328, and Form 8703

3.12.26.5.1 (01-01-2025) Section 01 - Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, Form 8328, and Form 8703 Listed below are the fields contained in Section 01 showing the Field Designator, Title, Field Location on the return, and the Maximum Length: Field Title Form 8038 & Form 8038-G Form 8038-B Form 8038-GC Form 8038-T Form 8038-TC Form 8328 Form 8703 Field Lengths RMIT Remittance Amount N/A N/A N/A Blue or Green Money Amount N/A N/A N/A 11 01NC Name Control Part I, Line 1 Part I, Line 1 Part I, Line 1 Part I, Line 1 Part I, Line 1 Part I Part I 4 >>>> Name Control under print 4 01EIN Employer Identification Number Part I, Line 2 Part I, Line 2 Part I, Line 2 Part I, Line 2 Part I, Line 2 Part I Part I 9 01TXP Tax Period Not edited, populated from Part I, Line 7, Date of Issue Not edited, populated from Part I Line 7, Date of Issue Top right side of return Not edited, populated from Part I Line 6, Date of Issue Not edited, populated from Part I, Line 7, Date of Issue To right side of return To right side of return 6 01RPT Report Number Part I, Line 5 Part I, Line 4 Part I, Line 5 Part I, Line 4 Part I, Line 4 Part I Part I 3 01CCC Computer Condition Code Part II, dotted portion of Line 11a - Form 8038, or Line 11 for Form 8038-G Part II, dotted portion of Line 1a Part II, dotted portion of Line 8a Part II, dotted portion of Line 12 Part III, dotted portion of Line 1 Part II, dotted portion of Line 1 Part II, dotted portion of Line 5 10 01RCD Received Date Center of Return Center of Return Center of Return Center of Return Center of Return Center of Return Center of Return 8 01CRD Correspondence Received Date Right of Line 7 Entity Section, lower portion Right of Line 6 Right of Line 7 Entity Section, lower portion Right of City, State and ZIP Code Line Right of Line 10a 8 01NM1 Issuers Name Part I, Line I Part I, Line 1 Part I, Line 1 Part I, Line 1 Part I, Line 1 Part I N/A 35 01NM2 Issuers Second Name Line Undefined Undefined Undefined Entity Section Undefined Undefined N/A 35 01CON In Care of Name Line Undefined Part I, Line 3 Undefined Entity Section Part I, Line 3 Undefined N/A 35 01FAD Foreign Address Undefined Undefined Undefined Entity Section Undefined Undefined Undefined 35 01ADD Street Address Part I, Line 4 Part I, Line 5 Part I, Line 3 Part I, Line 3 Part I, Line 5 Part I Part I 35 01CTY City Part I, Line 6 Part I, Line 6 Part I, Line 4 Part I, Line 5 Part I, Line 6 Part I Part I 22 01ST State Part I, Line 6 Part I, Line 6 Part I, Line 4 Part I, Line 5 Part I, Line 6 Part I Part I 2 01ZIP ZIP Code Part I, Line 6 Part I, Line 6 Part I, Line 4 Part I, Line 5 Part I, Line 6 Part I Part I 12 01INM Name of Issue Part I, Line 8 Part I, Line 8 N/A Part I, Line 5 Part I, Line 8 N/A N/A 35 01DTI Date of Issue Part I, Line 7 Part I, Line 7 Part II, Line 8b Part I, Line 6 Part I, Line 7 N/A N/A 8 01CUS CUSIP Number Part I, Line 9 Part I, Line 9 N/A Part I, Line 8 Part I, Line 9 N/A N/A 12 01CAF CAF Indicator (Not Edited) Part 1, Lower Left Margin (Not Edited) Part 1, Lower Left Margin (Not Edited) Part 1, Lower Left Margin (Not Edited) Part 1, Lower Left Margin (Not Edited) Part 1, Lower Left Margin (Not Edited) Part 1, Lower Left Margin (Not Edited) Part 1, Lower Left Margin 1 01SIG Signature Code N/A N/A N/A N/A N/A N/A Part IV, right margin 1 01PRE Preparation Code N/A N/A N/A N/A N/A N/A Part IV, right margin of the Preparer SSN/PTIN line 1 01PSN Preparer SSN/PTIN N/A N/A N/A N/A N/A N/A Part IV, Signature Block 9 01PEN Preparer EIN N/A N/A N/A N/A N/A N/A Part IV, Signature Block 9 01PTN Preparer Telephone # N/A N/A N/A N/A N/A N/A Part IV, Signature Block 10 To determine the current form revision, refer to the table below and correct accordingly. If a form is received with a revision date prior to the date shown below, renumber the return using the Return Conversion chart (Exhibit 3.12.26-3, Prior Year Conversion Chart). Form Latest Revision Date 8038 02-2022 8038-B 01-2010 8038-CP 01-2022 8038-G 10-2021 8038-GC 10-2021 8038-T 10-2021 8038-TC 11-2012 8328 08-2022 8703 12-2021

# Field RMIT> - Remittance Amount

3.12.26.5.2 (01-01-2022) Field RMIT> - Remittance Amount Field RMIT> is the amount of remittance submitted with the return. It's dollars and cents and is the blue/green edited money amount and is 11 positions. The field can't be changed by Error Resolution.

# Field 01NC - Name Control

3.12.26.5.3 (01-01-2022) Field 01NC - Name Control Field 01NC, Name Control, is edited (underlined) from Part I and is 4 positions. This field must have 1 to 4 characters (alpha, numeric, ampersand, hyphen). This field may have 1 to 3 blanks. The name control is validity checked.

# Field 01NC - Invalid Conditions

3.12.26.5.3.1 (01-01-2022) Field 01NC - Invalid Conditions The name control is invalid if it has any of these: The 1st position is other than a letter or number, or The 2nd, 3rd and 4th positions contains characters other than letters, numbers, ampersands (&), hyphens (-), blanks, Any character follows a blank.

# Field 01NC - Correction Procedures

3.12.26.5.3.2 (01-01-2022) Field 01NC - Correction Procedures To determine the correct name control, see IRM 3.13.2, BMF Account Numbers. Line through the entry in Field 01NC and enter the correct name control above it. If the name control contains fewer than 4 characters, enter and circle the number of positions remaining.

# Name Control - under print

3.12.26.5.3.3 (01-01-2022) Name Control - under print The name control under print is designed to reduce the number of unpostables that occur when the transcribed name control doesn't match with the name control for the EIN on the Entity Index File (EIF). The name control under print will be removed when name control under print and the entry in Field 01NC agree.

# Correction Procedures

3.12.26.5.3.3.1 (05-14-2025) Correction Procedures Compare the entries in Fields 01NC and 01EIN with the return to determine the correct action. If Then the EIN on the return and EIN in Field 01EIN do not agree, correct Field 01EIN to agree with the return. the name control on the return and Field 01NC do not agree, and/or the name control was transcribed incorrectly, change Field 01NC to agree with name control under print. correction doesn't agree with the name control under print, SSPND 320 to Entity. the name control edited on return agrees with Name Control in Field 01NC, and the name is illegible or coded wrong, change Field 01NC to agree with name control under print. no obvious error, research using INOLE, NAMEE, or NAMEB another EIN is found for the entity on the return, change Field 01EIN to the correct EIN. Exception: For Form 8038-CP, contact SPP&O Analyst to validate the EIN. taxpayer merely rearranged name on return, change Field 01NC to agree with the name control on INOLES. the EIN on the return is correct but name control on BMF isn't conforming to acceptable rules for name controls, SSPND 320 to Entity Control for resolution. the EIN on the return and Field 01EIN agree but do not agree with name on INOLES, SSPND 320 to Entity Control for resolution.

# Field 01EIN - Employer Identification Number

3.12.26.5.4 (01-01-2022) Field 01EIN - Employer Identification Number Field 01EIN is the Employer Identification Number, located in Part I and is 9 positions.

# Field 01EIN - Invalid Conditions

3.12.26.5.4.1 (01-01-2022) Field 01EIN - Invalid Conditions This field is invalid if any of the following conditions are present: The field isn't present or isn't all numeric. The EIN is all zeros or all nines. The first two digits are 00, 07 - 09, 17 - 19, 28, 29, 49, 78, 79 or 89.

# Field 01EIN - Correction Procedures

3.12.26.5.4.2 (01-01-2022) Field 01EIN - Correction Procedures Search the return and attachments for a valid EIN. If Then a valid EIN is found, correct Field 01EIN. a valid EIN can't be found on the return or attachments, Research MF using NAMEE & NAMEB. If a valid EIN is located, correct Field 01EIN. research locates two EINs, Research using CC INOLES for both EINs. If both EINs are on INOLES, route to Entity using SSPND 320 and annotate "2 EINs" . an EIN can't be located through research, route to Entity using SSPND 320. Rejects will determine the correct EIN and name control from research. If Then the EIN on the return is correct, but the name control on the Taxpayer Information File (TlF) doesn't meet the guidelines, attach Form 4227 and SSPND 320 to Entity Control. Entity Control has found the correct EIN, enter it in Field 01EIN. Entity Control has assigned an EIN, enter it in Field 01EIN. Enter the entity assignment date in the CRD Field 01CRD. The date is found in the left hand margin with an edited "E" .

# Field 01TXP Tax Period

3.12.26.5.5 (01-01-2022) Field 01TXP Tax Period Field 01TXP is the Tax Period, is 6 positions and is edited: In the upper right-hand corner of Form 8038-GC, Form 8328 (the calendar year preceding the year the return is filed). In the upper right-hand corner of Form 8703. The tax period isn't edited on Forms 8038, 8038-G, 8038-B, 8038-T and 8038-TC. Use the "Date of Issue" to determine the tax period for Forms 8038, 8038-G, 8038-GC, 8038-T, 8038-B, and 8038-TC. The tax period isn't edited on Form 8038-CP. Use the "Interest Payment Date" to determine the tax period on Form 8038-CP.

# Field 01TXP - Invalid Conditions

3.12.26.5.5.1 (01-01-2022) Field 01TXP - Invalid Conditions This field is invalid if: It's all blank. It's not all numeric. The year is after the current year. The year is before 198501 on Form 8038, Form 8038-G, and Form 8038-GC. The year is before 03-18-2010 for Form 8038-TC. The year is before 02-17-2009 for Form 8038-B and Form 8038-CP. The year is before 200712 for Form 8703. The year is before 195401 on Form 8038-T. It isn't equal to the Date of Issue (01DTI will also be invalid) on Form 8038, Form 8038-B, Form 8038-TC, Form 8038-G and Form 8038-GC.

# Field 01TXP - Correction Procedures

3.12.26.5.5.2 (10-24-2022) Field 01TXP - Correction Procedures Form 8038, Form 8038-G, Form 8038-GC, and Form 8038-T, correct any coding or transcription errors. If Then the tax period hasn't been edited, enter the Date of Issue in YYYYMM format. Note: If Date of Issue is April 12, 2021, Field 01TXP is 202104. the tax period is prior to 198501, Change the tax period (Field 01TXP) to 198501, and for Forms 8038, 8038-G, and 8038-GC change the Date of Issue (Field 01DTI) to 19850101. the tax period is prior to 195401, Change the tax period (Field 01TXP) to 195401 for Form 8038-T, change the Date of Issuer (Field 01DTI) to 19540101. Form 8038-B, correct any coding or transcription errors. If Then the tax period hasn't been edited, enter the Date of Issue in YYYYMM format. Note: If Date of Issue is April 12, 2011, Field 01TXP is 201104. the Date of Issue is prior to 02/17/2009, Edit ERS AC 211. After a reply is received enter the date in 01TXP and 01DTI, and enter the Correspondence Received date in 01CRD. If no reply is received, enter CCC "3" in 01CCC, and enter the signature date in the Date of Issue and Tax period. If the signature is missing and no reply is received, enter the IRS received date minus 10 days in 01TXP, and 01DTI (see example below). Form 8038-TC correct any coding or transcription errors. If Then the tax period hasn't been edited, enter the Date of Issue in YYYYMM format. Example: If Date of Issue is April 12, 2011, Field 01TXP is 201104. the Date of Issue is prior to 12/31/2008, Edit ERS AC 211. After a reply is received enter the date in 01TXP and 01DTI, and enter the correspondence received date in 01CRD. If no reply is received, enter CCC "3" in 01CCC, and enter the signature date in the Date of Issue and tax period. If the signature is missing and no reply is received, enter the IRS received date minus 10 days in 01TXP, and 01DTI (see example below). Example: Tax Period: (blank) Date of Issue: (blank) Signature Date: (blank) IRS Received Date: Feb. 2, 2011 Minus Ten Days: Jan. 23, 2011 Date of Issue: 01/23/2011 Tax Period: 201101 Form 8328, correct any coding or transcription errors. If Then the tax period hasn't been edited, enter the calendar year preceding the year the return is filed in YYYYMM format. Example: If return is received in May 2021, enter 202112 in Field 01TXP. Form 8703, correct any coding or transcription errors. If Then the tax period hasn't been edited, enter the date in YYYYMM format. the tax period is prior to 200712, change the tax period (Field 01TXP) to 200712. Form 8038, Form 8038-B, Form 8038-TC, Form 8038-G, Form 8038-GC or Form 8703 is determined to be early filed: If Then the tax period is less than 120 days after today's date, SSPND 480. the tax period is 120 days or more in the future, SSPND 211. Rejects will: If Then the tax period is less than 120 days from today's date, hold the return until the month of the tax period on the return, send the return through to be processed. the tax period is 120 days or more in the future, and a reply is received, perfect the return. the tax period is 120 days or more in the future, and no reply is received, enter the signature date as the tax period date. the tax period is 120 days or more in the future, and the signature date is missing, enter the IRS received date minus ten days.

# Field 01RPT - Report Number

3.12.26.5.6 (01-01-2025) Field 01RPT - Report Number Field 01RPT is the Report Number, located in Part I of each return and is 3 positions. This entry is numeric only. Refer to the table below for valid ranges for each form: Form Valid Report Number Range 8038 100 - 199 8038-B 100 - 499 8038-CP 200 - 299 400 - 499 800 - 899 8038-G 300 - 399 8038-GC 500 - 599 8038-T 700 - 799 8038-TC 100 - 499 8328 900 - 999 8703 100 - 999 Note: Effective January 2, 2022, Form 8038-CP report numbers are self assigned by the filer.

# Field 01RPT - Invalid Conditions

3.12.26.5.6.1 (01-01-2022) Field 01RPT - Invalid Conditions This field will be invalid if blank or not within the range identified above for each form.

# Field 01RPT - Correction Procedures

3.12.26.5.6.2 (05-14-2025) Field 01RPT - Correction Procedures Correct any coding or transcription errors. If the report number is blank or other than identified in IRM 3.12.26.5.6 above, research IDRS to determine the next available report number for that tax period for that series return. Example: Form 8038 Edited report number is 001 (invalid range for this form) Tax Period: 202212 Report numbers already used for that tax period (per IDRS): 100, 105 and 111. In this example, you would circle out report number 001 and enter the next available report number for that tax period for Form 8038. In this example it would be 101. Exception: If Form 8328 has wording written across the top similar to "Carryforward of 2008 Housing Act Volume Cap" edit 999 as the report number no matter where the document is located in the batch. Reminder: If a Form 8038-CP report number(s) is not self assigned by the filer, contact SPP&O Analyst so they can assign a valid report number.

# Field 01CCC - Computer Condition Codes

3.12.26.5.7 (01-01-2025) Field 01CCC - Computer Condition Codes Field 01CCC is the Computer Condition Code, is 10 positions and is edited as per below. Refer to the table in IRM 3.12.26.5.7.2 (6) below for a description of the codes and their usage. Form 8038: Part II, dotted portion of line 11a. Form 8038-B: Part II, to the right of line 3 blank area. Form 8038-CP: Part III, dotted portion of line 19a. Form 8038-G: Part II, dotted portion of line 11. Form 8038-GC: Part II, dotted portion of line 8a. Form 8038-T: Part II, line 12 on the dotted portion (rev. prior to 1999, line 10). Form 8038-TC: Part III, dotted portion of line 1. Form 8328: Part II, dotted portion of line 1. Form 8703: Part II, dotted portion of line 5. Valid codes are "D" , "G" , "R" , "F" , "3" , and "7" for all forms above. CCC "H" is valid for Form 8038-G only. CCC "W" , "C" , "X" and "O" is valid for Form 8038-CP only.

# Field 01CCC - Invalid Conditions

3.12.26.5.7.1 (01-01-2022) Field 01CCC - Invalid Conditions This field is invalid if: CCC "G" is present and any CCC other than "3" . CCC "7" is present with both CCC "D" and "R" .

# Field 01CCC - Correction Procedures

3.12.26.5.7.2 (05-14-2025) Field 01CCC - Correction Procedures Correct any coding or transcription errors. If the code(s) are entered incorrectly, refer to the return and the CCC table below to determine which code(s) is necessary. If the return is an amended Form 8038, Form 8038-B, Form 8038-G, Form 8038-TC, Form 8038-GC, Form 8038-T, Form 8703, or Form 8038-CP, SSPND 640 to rejects and attach a Form 4227 stating "Cancel to EO Accounts" . Note: CCC "G" is valid, but currently not used. If the return is an amended Form 8328 process as an original. If CCC "7" , Reasonable Cause Denied, is present with both CCC "R" and "D" , determine if CCC "7" is correct. If correct, delete the other codes. If not, delete CCC "7" . CCC "C" , O and "X" is only valid for Form 8038-CP.. Note: ≡ ≡ ≡"≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Review reasonable cause statement to determine which CCC R or 7 are applicable. If the taxpayer indicates the failure to file or pay was due to willful neglect, reasonable cause may not be granted. Willful neglect is defined as: Conscious, intentional failure to comply with the provisions of the IRC, or reckless indifference to such provisions. Note: CCC "G" is valid, but currently not used on any TEB return. Note: CCC "R" is valid, but currently not used on Form 8038-T. Note: CCC "R" and "D" is valid but currently not used on Form 8328 or Form 8038-CP. Computer Condition Codes: CCC DEFINITION USE IF FOR FORM(S) D Reasonable cause for failure to pay timely Untimely paid return and reasonable cause is established in accordance with Revenue Procedure 90-11. Note: If prepaid penalty is included, DO NOT use Condition Code "D" . 8038-T F Final return Return indicates it's a "Final" . 8038-T 8038-CP G Amended return Amended returns. (Not applicable to TEB returns.) 8038 8038-G 8038-GC 8038-T 8328 8703 R Reasonable cause for failure to file return timely Untimely filed return and reasonable cause is established in accordance with Rev. Proc. 88-10 ; Rev. Proc. 2002-48, Rev. Proc. 90-11, or Rev. Proc. 2005-40. 8038 8038-G 8038-GC 8038-T 8703 3 No Reply Input when issuer doesn't reply to IRS correspondence. 8038 8038-CP 8038-G 8038-GC 8038-T 8328 8703 7 Reasonable cause was considered and denied. Return was "referred to TEB" or Form 8038-T was secured by TEB and a late filing CP 142 notice shouldn't be generated. Reasonable cause was not granted. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Form 8038-T CP 142 late filing correspondence shouldn't be issued because the return was secured by TEB. 8038 8038-B 8038-G 8038-GC 8038-T 8703 O Input when a refund is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ which is the amount set for manual refunds to be issued; however, for Form 8038-CP if Line 22 is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ it needs to be sent to SPP&O for review. Input when the SPP&O Analyst performing the initial review requests a refund be stopped (regardless of the amount). Note: CCC O freezes the affected tax module unless or until a TC 840 transaction is posted. Used to stop a refund from generating so a manual refund can be done. 8038-CP H Form 8038-G, Line 18- other described as "Tribal Economic Development Bond" The description on Form 8038-G, line 18 other reads "Tribal Economic Development Bond" . 8038-G W Prevents the validity check on returns which are filed two years and nine months after the due date. Indicates Statute Cleared. Edit CCC "W" if the statute return is stamped "Cleared by Statute" . Note: Edit CCC "W" only when the return processing date is two years and nine months after the return due date or received date, whichever is later. 8038-CP C Indicates a Form 8038-CP is subject to the sequestration decrease. CCC "C" isn't present on a Form 8038-CP. 8038-CP X Module freeze Used to freeze module from refunding or offsetting credit. 8038-CP

# Reasonable Cause

3.12.26.5.8 (01-01-2022) Reasonable Cause Accept reasonable cause and edit CCC "R" or "D" if the taxpayer has filed the following: Form And 8038 8038-B 8038-G 8038-GC 8038-TC Note: Within 6 months after due date. the taxpayer indicates they filed in accordance with Rev. Proc. 88-10 or Rev. Proc. 2002-48. A reason for the delay must also be addressed. 8038-T reasonable cause isn't accepted on this form. All reasons need to be referred to TEB within 21 days, for consideration. If the taxpayer indicates the failure to file or pay was due to willful neglect, reasonable cause may not be granted. Willful neglect is defined as Conscious, intentional failure to comply with the provisions of the IRC, or reckless indifference to such provisions Note: Reasonable cause or Rev. Proc. 88-10, 2002-48, or 90-11 doesn't apply to Form 8328 and Form 8038-CP.

# Field 01RCD - Received Date

3.12.26.5.9 (01-01-2022) Field 01RCD - Received Date Field 01RCD is the received date and is date-stamped by Receipt and Control or perfected by Code and Edit in the center portion of the return and is 8 positions. A received date is always required.

# Field 01RCD - Invalid Conditions

3.12.26.5.9.1 (01-01-2022) Field 01RCD - Invalid Conditions This field is invalid if: Not in YYYYMMDD format. Later than the current processing date. Prior to 19850101 on Form 8038, Form 8038-G and Form 8038-GC. Prior to 19540101 on Form 8038-T. Prior to 20090101 on Form 8038-TC. Prior to 20090217 on Form 8038-B and Form 8038-CP. Prior to 19881101 on Form 8703. Not all numeric. It's blank. The Received Date 01RCD is equal to or prior to the Date of Issue, 01DTI (both Fields 01RCD and 01DTI will be invalid) for Form 8038, Form 8038-B, Form 8038-G, Form 8038-TC and Form 8038-GC.

# Field 01RCD - Correction Procedures

3.12.26.5.9.2 (01-01-2022) Field 01RCD - Correction Procedures Correct any coding and transcription errors. If Then multiple dates are present, use the earliest date. there isn't a received date or the date stamp is illegible on the return, Determine the date in the following order: U.S. Postal Service Postmark Date/Foreign Postmark/Designated Private Delivery Service (i.e., Federal Express). Note: If the U.S. Postal Service, Foreign Postmark and Private meter marks are present, honor the U.S. Postal Service date. SCAMPS (service center automatic mail processing system) digital date. Revenue Agent's signature date. Signature Date (only within current tax year). Julian Date minus 10 days. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ change Field 01RCD to agree with the postmark date. the received date is equal to or prior to Field 01DTD (Date of Issue), both 01RCD and 01DTI will be invalid. change 01RCD to one day later than Field 01DTI. Note: Use the signature date if it's within the current processing year.

# Field 01CRD - Correspondence Received Date

3.12.26.5.10 (01-01-2022) Field 01CRD - Correspondence Received Date Field 01CRD is the Correspondence Received Date (CRD) and is edited below the address in the entity section and is 8 positions. When a return has been treated as not processed and the taxpayer has been contacted, the date the reply is received with the pertinent information is the Correspondence Received Date. The CRD is determined from the date the reply is received at the service center.

# Field 01CRD - Invalid Conditions

3.12.26.5.10.1 (01-01-2022) Field 01CRD - Invalid Conditions This field is invalid if one of the following conditions exist: Not all numeric. The date is earlier than or equal to the Return Due Date (see Exhibit 3.12.26-2 for return due dates). The date is equal to or earlier than the Received Date. The date is later than the processing date. CCC "3" is present.

# field 01CRD - Correction Procedures

3.12.26.5.10.2 (01-01-2022) field 01CRD - Correction Procedures Both the original Received Date and the CRD must be present If Then the reply isn't date stamped, Use the U.S. Postal Service postmark date on the envelope attached to the reply as the CRD. faxed reply is received, Determine the CRD in the following priority: Correspondence received date stamp. Date the reply was faxed. Date entered on fax cover sheet by taxpayer. Current date. both the CRD and CCC "3" a present, If no reply, delete the CRD. If reply is received, delete CCC 3 .

# Field 01NM1 - Issuers Name

3.12.26.5.11 (01-01-2022) Field 01NM1 - Issuers Name Field 01NM1 is the Name of the Entity Issuing the Bonds (not the name of the entity receiving the benefit of the financing), located in Part I and is 35 positions. Form 8703 - Field 01NM1 is the "Operator of Project" name and located in Part I.

# Field 01NM1 - Invalid Conditions

3.12.26.5.11.1 (01-01-2022) Field 01NM1 - Invalid Conditions The first position isn't alpha or numeric. Any characters aren't alpha, numeric, ampersand, hyphen, or blank. There are two consecutive blanks followed by valid characters. Blank.

# Field 01NM1 - Correction Procedures

3.12.26.5.11.2 (01-01-2022) Field 01NM1 - Correction Procedures Compare the screen display with the entry on the return. If Then the field was transcribed incorrectly, correct the field. the issuer or operator name exceeds 35 characters, continue the name in Field 01NM2.

# Field 01NM2 - Issuer's Second Name Line

3.12.26.5.12 (01-01-2022) Field 01NM2 - Issuer's Second Name Line Field 01NM2 is the second name line of the entity issuing the bond (not the name of the entity receiving the benefit of the financing), or the operator of project (Form 8703), located in Part I and is 35 positions. The field is also used as an overflow for the first name line.

# Field 01NM2 - Invalid Conditions

3.12.26.5.12.1 (01-01-2022) Field 01NM2 - Invalid Conditions The first position isn't alpha or numeric. Any characters are not alpha, numeric, ampersand, hyphen, or blank. There are two consecutive blanks followed by valid characters.

# Field 01NM2 - Correction Procedures

3.12.26.5.12.2 (01-01-2022) Field 01NM2 - Correction Procedures Compare the screen display with the entry on the return. If the field is transcribed incorrectly, correct the field.

# Field 01CON - In Care of Name Line

3.12.26.5.13 (01-01-2022) Field 01CON - In Care of Name Line Field 01CON is the In Care of Name Line, located in Part I and is 35 positions. The field may be alpha and numeric. The field is valid if blank.

# Field 01CON - Correction Procedures

3.12.26.5.13.1 (01-01-2022) Field 01CON - Correction Procedures Correct any coding or transcription errors.

# Field 01FAD - Foreign Address

3.12.26.5.14 (01-01-2022) Field 01FAD - Foreign Address Field 01FAD is the Foreign Address, located in Part 1 and is 35 positions. The field can be alpha, numeric, and special characters. The field is valid if blank.

# Field 01FAD - Invalid Conditions

3.12.26.5.14.1 (01-01-2022) Field 01FAD - Invalid Conditions The field is invalid if any of the following conditions exist: 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 the field on the return.

# Field 01FAD - Correction Procedures

3.12.26.5.14.2 (01-01-2022) Field 01FAD - Correction Procedures Foreign addresses shouldn't be accepted on tax exempt bond forms. If a foreign address is present, refer to the Unprocessable procedures outlined below.

# Unprocessable Conditions

3.12.26.5.15 (01-01-2022) Unprocessable Conditions To be processable, a return must contain the following: Employer Identification Number, Legible name, Legible address Valid tax period Report number An "unprocessable" return may consist of one or more of the following: The name is so illegible or incomplete that the name control can't be determined. The EIN is missing, illegible, or other than 9 digits. Required tax data entered on the return is incomplete, illegible, or contradictory. A foreign address is entered in the entity section or the address is missing or illegible. Exception: If Form 8038-CP, Part I entity doesn't match the entity in Part II, a foreign address is valid. Continue to process with the foreign address.

# Correcting Unprocessable Returns

3.12.26.5.15.1 (01-01-2025) Correcting Unprocessable Returns Examine all attachments and schedules for information necessary to make the return processable. If the information is found on attachments or schedules, edit to the appropriate area on the return. If required information isn't found on an attachment or schedule: Perfect the return as much as possible. SSPND 450. Route unprocessable returns as follows: Route With To Perfected numbered or unnumbered returns unresolved entity issues (i.e. missing/invalid EIN, address missing or illegible) Entity and attach a completed Form 4227. Unnumbered returns a foreign address TE/GE SE:T:HQ:SS:BSP:SPP&O MS: 1110 Numbered returns a foreign address TE/GE SE:T:HQ:SS:BSP:SPP&O MS: 1110 and SSPND 450. Attach a completed Form 4227. Annotate the unprocessable condition and include the mail stop.

# Field 01ADD - Street Address

3.12.26.5.16 (01-01-2022) Field 01ADD - Street Address Field 01ADD is the Street Address, located in Part I and is 35 positions.

# Field 01ADD - Invalid Conditions

3.12.26.5.16.1 (01-01-2022) Field 01ADD - Invalid Conditions The is field is invalid if: The first position is blank. Any characters are not alpha, numeric, blank, hyphen (-), and slash (/). There are two consecutive blanks followed by valid characters. A Major City Code (MCC) is present in Field 01CTY and a street address isn't present.

# Field 01ADD - Correction Procedures

3.12.26.5.16.2 (01-01-2022) Field 01ADD - Correction Procedures Refer to the street address on the return. Correct any coding or transcription errors. If Then the address on the return is illegible, refer to the envelope and attachments to determine the taxpayer's correct address. you can't perfect the address, delete Fields 01ADD, 01CTY, 01ST, and 01ZIP. To verify the major city code (MCC), refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations. If Then the MCC is correct and valid, and the street address is present and legible on the return, enter the street address in Field 01ADD. a valid street address isn't available from the return or attachments, enter the name of the city in Field 01CTY and state in Field 01ST.

# Field 01CTY - City

3.12.26.5.17 (01-01-2022) Field 01CTY - City Field 01CTY is the City ,located in Part I and is 22 positions.

# Field 01CTY - Invalid Conditions

3.12.26.5.17.1 (01-01-2022) Field 01CTY - Invalid Conditions The first, second and third positions a blank. A character follows the first two adjoining blanks. Any character isn't alpha or blank. The MCC is invalid. The foreign country code is present, incorrect, or contains XX.

# Field 01CTY - Correction Procedures

3.12.26.5.17.2 (01-01-2022) Field 01CTY - Correction Procedures Correct any coding or transcription errors. If Then the city on the return is illegible, refer to the envelope and attachments to determine the correct city. you can't perfect the city, delete address fields 01ADD, 01CTY, 01ST, and 01ZIP. The city field (01CTY) and state code field (Field 01ST) a invalid if a MCC and a state code is present in Field 01ST. To correct, refer to the return and Document 7475, to verify the MCC. If Then the MCC is correct, delete the state code entered in Field 01ST. the MCC isn't correct, enter the full name of the city in Field 01CTY. Verify the state code entered in Field 01ST is correct. This field and the ZIP code field are invalid if a MCC is present and the ZIP code isn't valid for the city. To correct, refer to the return and Document 7475, to determine the correct MCC and ZIP code If Then the ZIP code and MCC were transcribed correctly, and the ZIP code is invalid for the city, Refer to the envelope and attachments to locate a valid ZIP code. If one is located, enter in Field 01ZIP. the correct ZIP code isn't available on the document or attachments, Look up the ZIP code in Document 7475 Enter into Field 01ZIP.

# Field 01ST - State

3.12.26.5.18 (01-01-2022) Field 01ST - State Field 01ST is the State, located in Part I is 2 positions. This field contains two alpha characters.

# Field 01ST - Invalid Conditions

3.12.26.5.18.1 (01-01-2022) Field 01ST - Invalid Conditions It's blank and MCC isn't present in Field 01CTY. It contains other than a valid state code.

# Field 01ST - Correction Procedures

3.12.26.5.18.2 (01-01-2022) Field 01ST - Correction Procedures Correct any coding or transcription errors. Refer to the return and Document 7475 to determine the correct state code. If Then the state code can't be determined, check the return and attachments. you can't perfect it, delete entries in fields 01ADD, 01CTY, 01ST, and 01ZIP. Both 01ST and 01ZIP is invalid if the ZIP code isn't valid for the state. To correct, refer to the return and Document 7475, to verify the state and ZIP code. If Then the state code is incorrect, determine the correct code and enter it in Field 01ST. the ZIP code isn't valid for the state, refer to the envelope and attachments to obtain a valid code. a valid ZIP code can't be found on the return or attachments, refer to Document 7475. Returns with address changes in the following American possessions can be input with the return the same as a domestic address: American Samoa (AS) Mariana Islands (MH) Puerto Rico (PR) Virgin Island (VI) Guam (GU)

# Field 01ZIP - ZIP Code

3.12.26.5.19 (01-01-2022) Field 01ZIP - ZIP Code Field 01ZIP is the ZIP Code, located in Part I is 12 positions. This position contains 5, 9, or 12 characters.

# Field 01ZIP - Invalid Conditions

3.12.26.5.19.1 (01-01-2022) Field 01ZIP - Invalid Conditions It isn't all numeric or blank. There are not 5, 9, or 12 numeric characters.

# Field 01ZIP - Correction Procedures

3.12.26.5.19.2 (01-01-2022) Field 01ZIP - Correction Procedures Correct any coding or transcription errors. Refer to the return and attachments to determine the correct ZIP code. If a valid ZIP code can't be found, refer to Document 7475 to determine the correct ZIP code.

# Field 01NM3 - Form 8703 - Owner of Project

3.12.26.5.20 (01-01-2022) Field 01NM3 - Form 8703 - Owner of Project Field 01NM3 is the Operator of Project, located in Part I is 35 positions.

# Field 01NM3 - Invalid Conditions

3.12.26.5.20.1 (01-01-2022) Field 01NM3 - Invalid Conditions The first position isn't alpha or numeric. Any characters aren't alpha, numeric, ampersand or hyphen. There are two consecutive blanks, followed by valid characters.

# Field 01NM3 - Correction Procedures

3.12.26.5.20.2 (01-01-2022) Field 01NM3 - Correction Procedures Correct any coding or transcription errors. If the name of issue exceeds 35 characters, enter only the first 35 characters.

# Field 01NM4 - Owner of Project Second Name Line

3.12.26.5.21 (01-01-2022) Field 01NM4 - Owner of Project Second Name Line Field 01NM4 is the second name line of the Operator of Project, located in Part I is 35 positions. The field is also used as an overflow for the first name line.

# Field 01NM4 - Invalid Conditions

3.12.26.5.21.1 (01-01-2022) Field 01NM4 - Invalid Conditions The first position isn't alpha or numeric. Any characters are not alpha, numeric, ampersand, hyphen, or blank. There are two consecutive blanks followed by valid characters.

# Field 01NM4 - Correction Procedures

3.12.26.5.21.2 (01-01-2022) Field 01NM4 - Correction Procedures Compare the screen display with the entry on the return. If the field is transcribed incorrectly, correct the field.

# Field 01AD2 - Owner of Project Street Address

3.12.26.5.22 (01-01-2022) Field 01AD2 - Owner of Project Street Address Field 01AD2 is the Owner of Project Street Address, located in Part I is 35 positions.

# Field 01AD2 - Invalid Conditions

3.12.26.5.22.1 (01-01-2022) Field 01AD2 - Invalid Conditions The first position is blank. Any characters are not alpha, numeric, blank, hyphen (-), and slash (/). There are two consecutive blanks followed by valid characters. A Major City Code (MCC) is present in Field 01CT2 and a street address isn't present.

# Field 01AD2 - Correction Procedures

3.12.26.5.22.2 (01-01-2022) Field 01AD2 - Correction Procedures Refer to the street address on the return. Correct any coding or transcription errors. If the address on the return is illegible or can't be perfected, delete Fields 01AD2, 01CT2, 01ST2, and 01ZP2 To verify the major city code (MCC), refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations. If Then the MCC is correct and valid, and the street address is present and legible, enter the street address in Field 01AD2. a valid street address isn't available from the return or attachments, enter the name of the city in Field 01CT2 and state in Field 01ST2.

# Field 01CT2 - Owner of Project City

3.12.26.5.23 (01-01-2022) Field 01CT2 - Owner of Project City Field 01CT2 is the City of the Owner of Project, located in Part I is 22 positions.

# Field 01CT2 - Invalid Conditions

3.12.26.5.23.1 (01-01-2022) Field 01CT2 - Invalid Conditions The first, second and third positions a blank. A character follows the first two adjoining blanks. Any character isn't alpha or blank. The MCC is invalid. The foreign country code is present, incorrect, or contains XX.

# Field 01CT2 - Correction

3.12.26.5.23.2 (01-01-2022) Field 01CT2 - Correction Correct any coding or transcription errors. If Then the city on the return is illegible or can't be perfected, delete address fields 01AD2, 01CT2, 01ST2, and 01ZP2. The city field (01CT2) and state code field (Field 01ST2) is invalid if a MCC and a state code is present in Field 01ST2. To correct, refer to the return and Document 7475 to verify the MCC. If Then the MCC is correct, delete the state code entered in Field 01ST2. the MCC isn't correct, enter the full name of the city in Field 01CT2. Verify the state code entered in Field 01ST2 is correct. This field and the ZIP code field is invalid if a MCC are present and the ZIP code isn't valid for the city. To correct, refer to the return and Document 7475, to determine the correct MCC and ZIP code. If Then the ZIP code and MCC were transcribed correctly, and the ZIP code is invalid for the city, Refer to the envelope and attachments to locate a valid ZIP code. If one is located, enter in Field 01ZP2. the correct ZIP code isn't available on the document or attachments, Look up the ZIP code in Document 7475. Enter into Field 01ZP2.

# Field 01ST2 - Owner of Project State

3.12.26.5.24 (01-01-2022) Field 01ST2 - Owner of Project State Field 01ST2 is the Owner of Project State, located in Part I and is 2 positions.

# Field 01ST2 - Invalid Conditions

3.12.26.5.24.1 (01-01-2022) Field 01ST2 - Invalid Conditions If it isn't alpha. It's blank and MCC isn't present in Field 01CT2. It contains other than a valid state code.

# Field 01ST2 - Correction Procedures

3.12.26.5.24.2 (01-01-2022) Field 01ST2 - Correction Procedures Correct any coding or transcription errors. Refer to the return and Document 7475 to determine the correct state code. If Then the state code can't be determined or perfected, delete entries in fields 01AD2, 01CT2, 01ST2, and 01ZP2. Both 01ST2 and 01ZP2 will be invalid if the ZIP code isn't valid for the state. To correct, refer to the return and Document 7475, to verify the state and ZIP code. If Then the state code is incorrect, determine the correct code and enter it in Field 01ST2. the ZIP code isn't valid for the state or can't be found on the return, refer to Document 7475. Returns with address changes in the following American possessions can be input with the return the same as a domestic address: American Samoa (AS) Puerto Rico (PR) Virgin Islands (VI) Guam (GU)

# Field 01ZP2 - Owner of Project Zip Code

3.12.26.5.25 (01-01-2022) Field 01ZP2 - Owner of Project Zip Code Field 01ZP2 is the Owner of Project ZIP Code, located in Part I and is 12 positions.

# Field 01ZP2 - Invalid Conditions

3.12.26.5.25.1 (01-01-2022) Field 01ZP2 - Invalid Conditions It isn't all numeric or blank. There aren't 5, 9, or 12 numeric characters.

# Field 01ZP2 - Correction Procedures

3.12.26.5.25.2 (01-01-2022) Field 01ZP2 - Correction Procedures Correct any coding or transcription errors. Refer to the return and attachments to determine the correct ZIP code. If a valid ZIP code can't be found, refer to Document 7475 to determine the correct ZIP code.

# Field 01BLD - Address of Building/Project

3.12.26.5.26 (01-01-2022) Field 01BLD - Address of Building/Project Field 01BLD is the Building or Project Street Address, located in Part I and is 35 positions.

# Field 01BLD - Invalid Conditions

3.12.26.5.26.1 (01-01-2022) Field 01BLD - Invalid Conditions The first position is blank. Any characters isn't alpha, numeric, blank, hyphen (-), and slash (/). There are two consecutive blanks followed by valid characters. A Major City Code (MCC) is present in Field 01CT3 and a street address isn't present.

# Field 01BLD - Correction Procedures

3.12.26.5.26.2 (01-01-2022) Field 01BLD - Correction Procedures Refer to the building/project street address on the return. Correct any coding or transcription errors. If the address on the return is illegible or can't be perfected, delete Fields 01BLD, 01CT3, 01ST3, and 01ZP3. To verify the major city code (MCC), refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations. If Then the MCC is correct and valid, and the building/project street address is present and legible on the return, enter the street address in Field 01BLD. a valid street address isn't available from the return, enter the name of the city in Field 01CT3 and state in Field 01ST3.

# Field 01CT3 - City of Building/Project

3.12.26.5.27 (01-01-2022) Field 01CT3 - City of Building/Project Field 01CT3 is the City of the Building or Project, located in Part I and is 22 positions.

# Field 01CT3 - Invalid Conditions

3.12.26.5.27.1 (01-01-2022) Field 01CT3 - Invalid Conditions The first, second and third position are blank. A character follows the first two adjoining blanks. Any character isn't alpha or blank. The MCC is invalid. The foreign country code is present, incorrect, or contains XX.

# Field 01CT3 - Correction Procedures

3.12.26.5.27.2 (01-01-2022) Field 01CT3 - Correction Procedures Refer to the city shown on the return. Correct any coding or transcription errors. If Then the city on the return is illegible or can't be perfected, delete address fields 01BLD, 01CT3, 01ST3, and 01ZP3. The city field (01CT3) and state code field (Field 01ST3) a invalid if a MCC and a state code is present in Field 01ST3. To correct, refer to the return and Document 7475, to verify the MCC. If Then the MCC is correct, delete the state code entered in Field 01ST3. the MCC isn't correct, enter the full name of the city in Field 01CT3. Verify the state code entered in Field 01ST3 is correct. This field and the ZIP code field are invalid if a MCC is present and the ZIP code isn't valid for the city. To correct, refer to the return and Document 7475, to determine the correct MCC and ZIP code. Enter the valid ZIP code in Field 01ZP3.

# Field 01ST3 - State of Buliding/Project

3.12.26.5.28 (01-01-2022) Field 01ST3 - State of Buliding/Project Field 01ST3 is the Building or Project State, located in Part I and is 2 positions.

# Field 01ST3 - Invalid Conditions

3.12.26.5.28.1 (01-01-2022) Field 01ST3 - Invalid Conditions It isn't two alpha characters. It's blank and MCC isn't present in Field 01CT3. It contains other than a valid state code.

# Field 01ST3 - Correction Procedures

3.12.26.5.28.2 (01-01-2022) Field 01ST3 - Correction Procedures Correct any coding or transcription errors. Refer to the return and Document 7475 to determine the correct state code. If Then the state code can't be determined or perfected, delete entries in fields 01BLD, 01CT3, 01ST3, and 01ZP3. Both 01ST3 and 01ZP3 will be invalid if the ZIP code isn't valid for the state. To correct, refer to the return and Document 7475, to verify the state and ZIP code. If Then the state code is incorrect, determine the correct code and enter it in Field 01ST3. the ZIP code isn't valid for the state or can't be found on the return, refer to Document 7475. Returns with address changes in the following American possessions can be input with the return the same as a domestic address: American Samoa (AS) Puerto Rico (PR) Virgin Islands (VI) Guam (GU)

# Field 01ZP3 - ZIP of Building/Project

3.12.26.5.29 (01-01-2022) Field 01ZP3 - ZIP of Building/Project Field 01ZP3 is the Building or Project ZIP Code, located in Part I and is 12 positions.

# Field 01ZP3 - Invalid Conditions

3.12.26.5.29.1 (01-01-2022) Field 01ZP3 - Invalid Conditions It isn't all numeric or blank. There are not 5, 9, or 12 numeric characters.

# Field 01ZP3 - Correction Procedures

3.12.26.5.29.2 (01-01-2022) Field 01ZP3 - Correction Procedures Correct any coding or transcription errors. Refer to the return to determine the correct ZIP code. If a valid ZIP code can't be found, refer to Document 7475 to determine the correct ZIP code.

# Field 01INM - Name of Issue

3.12.26.5.30 (01-01-2022) Field 01INM - Name of Issue Field 01INM is the Name of Issue, is 35 positions, and may be alpha and numeric. It's located as follows: Form 8038, Form 8038-B, Form 8038-G, and Form 8038-TC - Part I, line 8. Form 8038-GC, Form 8328 and Form 8703 - Not valid on these forms. If present, delete entry. This field is valid if blank.

# Field 01INM - Invalid Conditions

3.12.26.5.30.1 (01-01-2022) Field 01INM - Invalid Conditions The first position isn't alpha or numeric. Any character isn't alpha, numeric, ampersand or hyphen. There are two consecutive blanks, followed by valid characters.

# Field 01INM - Correction Procedures

3.12.26.5.30.2 (01-01-2022) Field 01INM - Correction Procedures To correct Form 8038, Form 8038-B, Form 8038-G, and Form 8038-TC: Correct any coding or transcription errors. If the name of issue exceeds 35 characters, enter only the first 35 characters.

# Field 01DTI - Date of Issue

3.12.26.5.31 (01-01-2022) Field 01DTI - Date of Issue Field 01DTI is the Date of Issue, is 8 positions and located as follows: Form 8038: Part I, line 7 Form 8038-B: Part I, line 7 Form 8038-G: Part I, line 7 Form 8038-GC: Part II, line 8b Form 8038-TC: Part I, line 7 Form 8328 and Form 8703: Not valid on these forms. If present, delete the entry.

# Field 01DTI - Invalid Conditions

3.12.26.5.31.1 (01-01-2022) Field 01DTI - Invalid Conditions The field isn't present or isn't numeric. It's equal to or after the received date. Field 01RCD will also be invalid. It isn't equal to the tax period Field 01TXP. Field 01TXP will also be invalid.

# Field 01DTI - Correction Procedures

3.12.26.5.31.2 (01-01-2022) Field 01DTI - Correction Procedures Compare the entry on Field 01DTI with the return and correct any coding or transcription errors. Enter the date in YYYYMMDD format. If Then the Date of Issue is equal to or after the received date, change Field 01RCD (received date) to one day later than Field 01DTI (Date of Issue). more than one date is present, enter the earliest date. One of the following apply: Forms 8038, 8038-G, and 8038-GC Date of Issue is prior to 198501, Form 8038-TC Date of Issue is prior to 03/18/2010, Form 8038-B Date of Issue is prior to 02/17/2009, the Date of Issue is missing, SSPND 211. Rejects will: If Then the reply is incomplete or no reply is received, Enter CCC "3" in 01CCC and enter the signature date in the Date of Issue and tax period. If the signature is missing and no reply is received, enter the IRS received date minus 10 days in 01TXP, and 01DTI. a reply is received, Enter the date in 01TXP and 01DTI. and enter the correspondence received date in 01CRD. Example: Tax Period: (blank) Date of Issue: (blank) Signature Date: (blank) IRS Received Date: Feb. 2, 2019 Minus Ten Days: Jan. 23, 2019 Date of Issue: 01/23/2019 Tax Period: 201901

# Field 01CUS - CUSIP Number

3.12.26.5.32 (01-01-2022) Field 01CUS - CUSIP Number Field 01CUS is the CUSIP Number, is 12 positions and may be alpha, numeric or blank. It's located on the form as follows: Form 8038: Part I, Line 9 Form 8038-B: Part I, Line 9 Form 8038-CP, Part II, Line 14 Form 8038-G: Part I, Line 9 Form 8038-TC: Part I, Line 9 Form 8038-GC, Form 8328 or Form 8703 - Not valid with this form. If present, delete the entry.

# Field 01CUS - Correction Procedures

3.12.26.5.32.1 (01-01-2022) Field 01CUS - Correction Procedures Correct any coding and transcription errors. The CUSIP number is a combination of nine alpha and numeric characters. If Then multiple CUSIP numbers are present, enter the first number in Field 01CUS. fewer than nine characters, enter the number of characters present on line 9 in Field 01CUS. the word "None" is present, enter "None" in Field 01CUS. blank, leave blank.

# Field 01CAF - CAF Indicator

3.12.26.5.33 (01-01-2022) Field 01CAF - CAF Indicator Field 01CAF is the CAF Code Indicator and is 1 position. The CAF indicator is no longer edited by Code & Edit If the field has an entry, delete the entry.

# Field 01SIG - Signature Block

3.12.26.5.34 (10-24-2022) Field 01SIG - Signature Block Field 01SIG is the Signature Code and located in the right margin of the Signature line in Part III and is 1 position.

# Field 01SIG - Invalid Conditions

3.12.26.5.34.1 (01-01-2022) Field 01SIG - Invalid Conditions It's not numeric. The entry is other than 1 (signature present) or 3 (signature not present) after correspondence and no reply.

# Field 01SIG - Correction Procedures

3.12.26.5.34.2 (01-01-2022) Field 01SIG - Correction Procedures Correct any coding and transcription errors. If Then a signature is present, enter a "1" in the right margin next to the signature block. a signature only is missing, SSPND 225. Rejects will: If Then a valid reply is received, Enter a "1" in Field 01SIG. Enter the correspondence received date in Field 01CRD. no reply or an incorrect reply is received, Enter CCC "3" in Field 01SIG. Enter a "3" in Field 01CCC.

# Field 01PRE - Preparation Code

3.12.26.5.35 (01-01-2022) Field 01PRE - Preparation Code Field 01PRE is the Preparation Code, located in the right margin of the preparer's SSN or PTIN box and is 1 position.

# Field 01PRE - Invalid Conditions

3.12.26.5.35.1 (01-01-2022) Field 01PRE - Invalid Conditions It's not numeric. The entry is other than 1 or blank.

# Field 01PRE - Correction Procedures

3.12.26.5.35.2 (01-01-2022) Field 01PRE - Correction Procedures Edit a Preparation Code "1" in the right margin next to the preparer's SSN or PTIN box if both of the following apply: The return is signed by a preparer. The paid preparer's section has information that's different than the person signing the return.

# Field 01PSN - Preparer's SSN or PTIN

3.12.26.5.36 (01-01-2022) Field 01PSN - Preparer's SSN or PTIN Field 01PSN is the Preparer's SSN or PTIN ,located in the paid preparer's signature portion in Part II, in the preparer's SSN or PTIN box and is 9 positions. The preparer SSN must be a nine-digit number. A preparer's Tax Identification Number (PTIN) is a valid entry in the preparer's Social Security Number or PTIN area at the bottom of Form 8703. The PTIN is nine digits beginning with the alpha "P" followed by an eight-digit number (e.g., PXXXXXXXX).

# Field 01PSN - Invalid Conditions

3.12.26.5.36.1 (01-01-2022) Field 01PSN - Invalid Conditions The first position is other than numeric or a P. The field is all zeros or all nines or the first position is P and the remaining positions are all zeros or all nines. Other than the first position isn't numerics.

# Field 01PSN - Correction Procedures

3.12.26.5.36.2 (01-01-2022) Field 01PSN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 01PEN, Preparer's EIN

3.12.26.5.37 (01-01-2022) Field 01PEN, Preparer's EIN Field 01PEN, Preparer's EIN is located in the Paid Preparer's signature portion in the Firm's EIN box, in Part III and is 9 positions. If present, the field may be any combination of numerics, except all zeros or all nines. The first character may be a "P" .

# Field 01PEN - Invalid Conditions

3.12.26.5.37.1 (01-01-2022) Field 01PEN - Invalid Conditions The first position is other than numeric. The field is all zeros or all nines.

# Field 01PEN - Correction Procedures

3.12.26.5.37.2 (01-01-2022) Field 01PEN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 01PTN - Preparer's Telephone Number

3.12.26.5.38 (01-01-2022) Field 01PTN - Preparer's Telephone Number Field 01PTN, Preparer's Telephone Number is located in the paid preparer signature portion, in the Firm's Phone number box and is 10 positions.

# Field 01PTN - Invalid Condition

3.12.26.5.38.1 (01-01-2022) Field 01PTN - Invalid Condition Not numeric.

# Field 01PTN - Correction Procedures

3.12.26.5.38.2 (01-01-2022) Field 01PTN - Correction Procedures If more than 10 digits are present, enter the first 10 digits only and continue processing. If the paid preparer phone number is incomplete, illegible, or fewer than 10 digits, review the return and all attachments. If Then a complete paid preparer phone number is located elsewhere on the return or attachments, edit to the phone number line. a complete paid preparer phone number isn't located or the number is illegible, Delete. Don't attempt to correct the field.

# Section 02 - Form 8038

3.12.26.6 (10-24-2022) Section 02 - Form 8038 Section 02 alpha designators, title, location and field lengths are listed below: Field Title Form 8038 Field Lengths 0211A Airport Issue Price Amount Part II, Line 11a - 15 0211B Docs and Wharves Issue Price Amount Part II, Line 11b 15 0211C Water Furnishing Fac Issue Price Amount Part II, Lines 11c 15 0211D Sewage Fac Issue Price Amount Part II, Line 11d 15 0211E Solid Waste Disp Fac Issue Price Amount Part II, Line 11e 15 0211F Qualified Residential Rent Project Issue Price Amount Part II, Line 11f 15 0211G Fac for Loc Furn Elec or Gas Issue Price Amount Part II, Line 11g 15 0211H Fac under Trans Rul TRA 1986 Issue Price Amount Part II, Line 11h 15 0211I Qual Ent Zone Fac Sect 1394 Issue Price Amount Part II, Line 11i 15 0211J Qual Empowr Zn Fac Sect 1394f Issue Price Amount Part II, Line 11j 15 0211K Qual Brdband Proj Issue Price Amount Part II, Line 11k 15 0211L Qual Public Ed Fac 142a13 Issue Price Amount Part II, Line 11l 15 0211M Qual Grn Bldng Dsgn Proj 142a14 Issue Price Amount Part II, Line 11m 15 0211N Qual Hwy Surf Frt Trns 142a13 Issue Price Amount Part II, Line 11n 15 0211O Carbon Diox Fac Issue Price Amount Part II, Line 11o 15 0211P NY Lib Zone Proj 1400Ld Issue Price Amount Part II, Line 11p 15 0211Q Other Issue Price Amount Part II, Line 11q 15 0211X Special Additional Write in Field Issue Price Amount (currently used for 2008 Housing Act Qualified for Housing under 142) Part II, Line 11x 15 0211Y Special Additional Write in Field Issue Price Amount (currently used for Midwestern Disaster Exempt Facility Bonds) Part II, Line 11y 15 0211Z Special Write in Field Issue Price Amount (currently used for Hurricane Ike Exempt Facility Bonds) Part II, Line 11z 15 0212A Qual Mortgage Bond Sect 143a Issue Price Amount Part II, Line 12a 15 0212B Other Issue Price Amount Part II, Line 12b 15 0212D Special Additional Write in Field Other Issue Price Amount (currently used for Hurricane Ike Mortgage Bonds) Part II, Line 12d 15 0213 Qual Vet Mortgage Sect 143b Issue Price Amount Part II, Line 13 15 0214 Qual Small Issue Sect 144a Issue Price Amount Part II, Line 14 15 0215 Qual Student Loan Sect 144b Issue Price Amount Part II, Line 15 15 0216 Qual Redvlpmnt Sect 144c Issue Price Amount Part II, Line 16 15 0217 Qual Hospital Sect 145c Issue Price Amount Part II, Line 17 15 0218 Qual 501c3 Nonhosp 145b Issue Price Amount Part II, Line 18 15 0219 Nongvmtl Output Property 141d Issue Price Amount Part II, Line 19 15 0220A Other Issue Price Amount Part II, Line 20a 15 0220B NY Lib Zn Adv Ref Sect 1400Le Issue Price Amount Part II, Line 20b 15 0220C Other Issue Price Amount Part II, Line 20c 15 0220Z Special Additional Write in Field Issue Price Amount (currently used for 2008 Housing Act Qualified Housing under 143) Part II, Line 20z 15

# Fields 0211A - 0220Z Issue Price Amount

3.12.26.6.1 (01-01-2022) Fields 0211A - 0220Z Issue Price Amount Fields 0211a - 0220z are the Issue Price Amounts and is 15 positions. Each issue price amount field may have an entry, and located on the Form 8038 in Part II, lines 11a - 20z (see IRM 3.12.26.6 above for specific fields and locations). Field is dollars only.

# Fields 0211A - 0220Z Invalid Conditions

3.12.26.6.1.1 (01-01-2022) Fields 0211A - 0220Z Invalid Conditions If at least one issue price amount isn't present. Is not numeric.

# Fields 0211A - 0220Z Correction Procedures

3.12.26.6.1.2 (01-01-2022) Fields 0211A - 0220Z Correction Procedures Refer to the return to verify the entries. Correct any coding or transcription errors. Enter the amount(s) as entered on Lines 11a - 20z. If Then Part II, line 20c (other) has wording similar to any of the following: Clean Renewable Energy Bond Qualified Zone Academy Bond Qualified Energy Conservation bond Midwestern Disaster Tax Credit Bond Qualified School Construction Bond Qualified School construction Bonds (Indian Schools), enter SSPND 211. Part II, line 20c (other) has wording similar to "2008 Housing Act Qualified Housing Issue under 142" , enter (convert) line 20c to 11x. Part II, line 20c (other) has wording similar to "2008 Housing Act Qualified Housing Issue under 143" , enter (convert) line 20c to read 20z. Part II, line 11q (other) has the wording "Midwestern Disaster Exempt Facility Bonds" present or contained in the attachments, enter (convert) line 11q to read 11y. Part II, line 11q (other) has the wording "Hurricane Ike Exempt Facility Bonds" present or contained in the attachments, enter (convert) line 11q to read 11z. Part II, line 20c (other) has the wording "Midwestern Disaster Mortgage Bonds" present or contained in the attachments, enter (convert) line 20c read 12c. Part II. line 20c (other) has the wording "Hurricane Ike Mortgage Bonds" present or contained in the attachments, enter (convert) line 20c to read 12d. two money amounts are present, and one of the amounts is listed as "other" on line 20c, Compare the issue prices in Part II, lines 11a - 20c against the issue price in Part III, line 21(b). If all three match, circle out the money amount on line 20c. the type of issue and the issue price are blank, and Part III, line 21(b) has an entry, enter the amount from Part III, line 21(b) to Part II, line 20c. more than one bond is listed on line 11q (Other), split the dollar amount between the number of bonds listed and follow instructions in b-g above. more than one bond is listed on line 20c (Other), split the dollar amount between the number of bonds listed and follow instructions in b-g above Part II, lines 11a - 20c are blank, and can't be perfected, enter SSPND 211. at least one issue price amount can't be determined, enter SSPND 211. Rejects will: If Then a reply is received, perfect the return. the issuers reply indicates more than one issue amount, Correct using the issue amounts as indicated in each issue price amount field. Enter the total of all entries in 11a-20z in Field 0321B (line 22) and Field 0323 (line 23). the reply is incomplete or a no reply, enter CCC "3" and enter "1" in Fields 0220C, 0321B and 0323.

# Section 03 - Form 8038

3.12.26.6.2 (01-01-2022) Section 03 - Form 8038 Section 03 alpha designators, title, location and field lengths are listed below: Field Title Form 8038 Field Lengths 0321A Maturity Date Part III, Line 21a 8 0321B Entire Issue Price Part III, Line 21b 15 0321B> Entire Issue Price under print Computer generated 15 0321C Stated Redemption Maturity Amount Part III, Line 21c 15 0321D Weighted Average Maturity Years Part III, Line 21d 4 0321E Yield Percentage Part III, Line 21e 6 0322 Proceeds for accrued Interest Amount Part IV, Line 22 15 0323 Proceeds for Entire Issue Amount Part IV, Line 23 15 0324 Proceeds for Bond Issue Amount Part IV, Line 24 15 0325 Proceeds for Credit enhancement Amount Part IV, Line 25 15 0326 Proceeds to Reserve or Replacement Fund Amount Part IV, Line 26 15 0327 Proceeds Used to Currently Refund Prior Issues Part IV, Line 27 15 0328 Proceeds for Advance Refund Amount Part IV, Line 28 15 0329 Total Proceeds Amount Part IV, Line 29 15 0329> Total Proceeds Amount under print 15 0330 Net Non Refunding Proceeds Amount Part IV, Line 30 15 0330> Net Non Refunding Proceeds Amount under print Computer generated 15 0331A Non Refunding Land Proceeds Amount Part V, Line 31a 15 0331B Non Refunding Buildings and Structures Proceeds Amount Part V, Line 31b 15 0331C Non Refunding Equipment Greater than 5 Years Recovery Amount Part V, Line 31c 15 0331D Non Refunding Equipment Less than 5 Years Recovery Amount Part V, Line 31d 15 0331E Non Refunding for Other Property Proceeds Amount Part V, Line 31e 15 0332A First NAICS Code Part V, Line 32a 6 0332B First NAICS Amount Part V, Line 32a $ 15 0332C Second NAICS Code Part V, Line 32b 6 0332D Second NAICS Amount Part V, Line 32b $ 15 0332E Third NAICS Code Part V, Line 32c 6 0332F Third NAICS Amount $Part V, Line 32c $ 15 0332G Fourth NAICS Code Part V, Line 32d 6 0332H Fourth NAICS Amount Part V, Line 32d $ 15 0333 Weighted Average Maturity Currently Refunded Years Part VI, Line 33 2 0334 Weighted Average Maturity Advance Refunded Years Part VI, Line 34 2 0335 Refunded Bond Call Date Part VI, Line 35 8 0336 Refunded Bond Issue Date Part VI, Line 36 8

# Field 0321A - Maturity Date

3.12.26.6.2.1 (01-01-2022) Field 0321A - Maturity Date Field 0321A is the Maturity Date, is in YYYYMMDD format, located on Form 8038 in Part III, line 21a and is 8 positions. The field can be blank.

# Field 0321A - Invalid Conditions

3.12.26.6.2.2 (01-01-2022) Field 0321A - Invalid Conditions Field length isn't 8 positions. Not numeric. Date is other than 19500101 to 2099123.

# Field 0321A - Correction Procedures

3.12.26.6.2.3 (01-01-2022) Field 0321A - Correction Procedures Correct any coding or transcription errors. If Then more than one date is present, enter the latest date in Field 0321A. the maturity date is the same as or prior to the Date of Issue, SSPND 211. blank, and you're unable to perfect it, SSPND 211. the maturity date contains an invalid year (earlier than 1950 or after 2099), perfect from attachments. the invalid year can't be perfected, SSPND 211. Rejects will: If Then a valid reply is received, perfect the return. the reply is incomplete or no reply is received, enter CCC "3" , and continue processing.

# Field 0321B - Entire Issue Price

3.12.26.6.3 (01-01-2022) Field 0321B - Entire Issue Price Field 0321B is the Entire Issue Price of the Bond, located on Form 8038 in Part III, line 21b and is 15 positions. The field is dollars only.

# Field 0321B - Invalid Conditions

3.12.26.6.3.1 (01-01-2022) Field 0321B - Invalid Conditions If blank. It isn't numeric.

# Field 0321B - Correction Procedures

3.12.26.6.3.2 (01-01-2022) Field 0321B - Correction Procedures Correct any coding or transcription errors. If Then line 21b is blank, and there are entries in lines 11a through 20z, Add the amounts on lines 11a through 20z. Enter the total in Field 0321B and Field 0323. you can't perfect it, SSPND 211. Rejects will: If Then a reply is received, perfect the return. the issuers reply indicates more than one issue amount, correct using the issue amounts as indicated in each issue price amount field. the reply is incomplete or no reply is received, enter CCC "3" and enter a "1" in Field 0221B. Continue processing.

# Field 0321C - Stated Redemption Maturity Amount

3.12.26.6.4 (01-01-2022) Field 0321C - Stated Redemption Maturity Amount Field 0321C is the Stated Redemption Maturity Amount is located on Form 8038 in Part III, line 21c and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0321C - Correction Procedures

3.12.26.6.4.1 (01-01-2022) Field 0321C - Correction Procedures Correct any coding or transcription errors.

# Field 0321D - Weighted Average Maturity Years

3.12.26.6.5 (01-01-2022) Field 0321D - Weighted Average Maturity Years Field 0321D is the Weighted Average Maturity Years, located on Form 8038 in Part III, line 21d and is 4 positions. The field is valid if blank.

# Field 0321D - Invalid Conditions

3.12.26.6.5.1 (01-01-2026) Field 0321D - Invalid Conditions If not numeric.

# Field 0321D - Correction Procedures

3.12.26.6.5.2 (01-01-2022) Field 0321D - Correction Procedures Correct any coding or transcription errors.

# Field 0321E - Yield Percentage

3.12.26.6.6 (01-01-2022) Field 0321E - Yield Percentage Field 0321E is the Yield Percentage, located on Form 8038 in Part III, line 21e and is 6 positions. The field is valid if blank.

# Field 0321E - Invalid Conditions

3.12.26.6.6.1 (01-01-2026) Field 0321E - Invalid Conditions If not numeric or VR (for variable rate) only.

# Field 0321E - Correction Procedures

3.12.26.6.6.2 (01-01-2022) Field 0321E - Correction Procedures Correct any coding or transcription errors.

# Field 0322 - Proceeds for Accrued Interest Amount

3.12.26.6.7 (01-01-2022) Field 0322 - Proceeds for Accrued Interest Amount Field 0322 is the Proceeds for Accrued Interest Amount, located on Form 8038 in Part IV, line 22 and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0322 - Invalid Conditions

3.12.26.6.7.1 (01-01-2026) Field 0322 - Invalid Conditions If not numeric.

# Field 0322 - Correction Procedures

3.12.26.6.7.2 (01-01-2022) Field 0322 - Correction Procedures Correct any coding or transcription errors.

# Field 0323 - Proceeds for Entire Issue Amount

3.12.26.6.8 (01-01-2022) Field 0323 - Proceeds for Entire Issue Amount Field 0323 is the Proceeds for Entire Issue Amount, located on Form 8038 in Part IV, line 23 and is 15 positions. The field is dollars only.

# Field 0323 - Invalid Conditions

3.12.26.6.8.1 (01-01-2026) Field 0323 - Invalid Conditions If not numeric.

# Field 0323 - Correction Procedures

3.12.26.6.8.2 (01-01-2022) Field 0323 - Correction Procedures Correct any coding or transcription errors. If line 23 is blank, enter the amount from line 21b, in Field 0323.

# Field 0324 - Proceeds for Bond Issue Amount

3.12.26.6.9 (01-01-2022) Field 0324 - Proceeds for Bond Issue Amount Field 0324 is the Proceeds for Bond Issue Amount, located on Form 8038 in Part IV, line 24 and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0324 - Invalid Conditions

3.12.26.6.9.1 (01-01-2026) Field 0324 - Invalid Conditions If not numeric.

# Field 0324 - Correction Procedures

3.12.26.6.9.2 (01-01-2022) Field 0324 - Correction Procedures Correct any coding or transcription errors. If Then blank, perfect from the document or attachments blank, and the computations (line 23 minus line 29 (total of lines 24-28) equal line 30) are correct, leave Field 0324 (Part IV, line 24) blank. blank, and unable to perfect from the document or attachments and the computations in lines 23 through 30 don't match the entry on line 30, SSPND 211. Rejects will: After reply is received, perfect the return. If reply is incomplete or no reply is received, enter CCC "3" and continue processing.

# Field 0325 - Proceeds for Credit Enhancement Amount

3.12.26.6.10 (01-01-2022) Field 0325 - Proceeds for Credit Enhancement Amount Field 0325 is the Proceeds for Credit Enhancement Amount, located on Form 8038 in Part IV, line 25 and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0325 - Invalid Conditions

3.12.26.6.10.1 (01-01-2026) Field 0325 - Invalid Conditions If not numeric.

# Field 0325 - Correction Procedures

3.12.26.6.10.2 (01-01-2022) Field 0325 - Correction Procedures Correct any coding or transcription errors.

# Field 0326 - Proceeds to Reserve or Replacement Fund Amount

3.12.26.6.11 (01-01-2022) Field 0326 - Proceeds to Reserve or Replacement Fund Amount Field 0326 is the Proceeds to Reserve or Replacement Fund Amount, located on Form 8038 in Part IV, line 26 and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0326 - Invalid Conditions

3.12.26.6.11.1 (01-01-2026) Field 0326 - Invalid Conditions If not numeric.

# Field 0326 - Correction Procedures

3.12.26.6.11.2 (01-01-2022) Field 0326 - Correction Procedures Correct any coding or transcription errors.

# Field 0327 - Proceeds Used to Currently Refund Prior Issue(s)

3.12.26.6.12 (01-01-2022) Field 0327 - Proceeds Used to Currently Refund Prior Issue(s) Field 0327 is the Proceeds for Current Refund Amount, located on Form 8038 in Part IV, line 27 and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0327 - Invalid Conditions

3.12.26.6.12.1 (01-01-2026) Field 0327 - Invalid Conditions If not numeric.

# Field 0327 - Correction Procedures

3.12.26.6.12.2 (01-01-2022) Field 0327 - Correction Procedures Correct any coding or transcription errors.

# Field 0328 - Proceeds Used for Advance Refund Amount

3.12.26.6.13 (01-01-2022) Field 0328 - Proceeds Used for Advance Refund Amount Field 0328 is the Proceeds for Advance Refund Amount, located on Form 8038 in Part IV, line 28 and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0327 - Invalid Conditions

3.12.26.6.13.1 (01-01-2026) Field 0327 - Invalid Conditions If not numeric.

# Field 0328 - Correction Procedures

3.12.26.6.13.2 (01-01-2022) Field 0328 - Correction Procedures Correct any coding or transcription errors.

# Field 0329 - Total Proceeds Amount

3.12.26.6.14 (01-01-2022) Field 0329 - Total Proceeds Amount Field 0329 the Total Proceeds Amount is located on Form 8038 in Part IV, line 29 and is 15 positions. The field is dollars only.

# Field 0329 - Invalid Conditions

3.12.26.6.14.1 (01-01-2026) Field 0329 - Invalid Conditions If not numeric.

# Field 0329 - Correction Procedures

3.12.26.6.14.2 (01-01-2022) Field 0329 - Correction Procedures Correct any coding or transcription errors.

# Field 0330 - Net Non Refunding Proceeds Amount

3.12.26.6.15 (01-01-2022) Field 0330 - Net Non Refunding Proceeds Amount Field 0330 is the Net Non Refunding Proceeds Amount, located on Form 8038 in Part IV, line 30 and is 15 positions. The field is dollars only.

# Field 0330 - Invalid Conditions

3.12.26.6.15.1 (01-01-2026) Field 0330 - Invalid Conditions If not numeric.

# Field 0330 - Correction Procedures

3.12.26.6.15.2 (01-01-2022) Field 0330 - Correction Procedures Correct any coding or transcription errors. If Then blank, perfect from attachments. blank, and the computations on Field 0323 and 0329 are correct, Compute Field 0330 by subtracting Field 0329 (line 29) from Field 0323 (line 23). Enter the results in Field 030 (line 30). blank, and unable to perfect from document or attachments or Field 0330 (line 30) computation doesn't match Fields 0323 through 0329 computations, SSPND 211. Rejects will: If Then a reply is received, perfect the return. no reply or the reply is incomplete, Enter CCC "3" . Continue processing.

# Field 0331A - Non Refunding Land Proceeds Amount

3.12.26.6.16 (01-01-2022) Field 0331A - Non Refunding Land Proceeds Amount Field 0331A is the Non Refunding Land Proceeds Amount, located on Form 8038 in Part V, line 31a and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0331A - Invalid Conditions

3.12.26.6.16.1 (01-01-2026) Field 0331A - Invalid Conditions Invalid if not numeric.

# Field 0331A - Correction Procedures

3.12.26.6.16.2 (01-01-2022) Field 0331A - Correction Procedures Correct any coding or transcription errors.

# Field 0331B - Non Refunding Buildings and Structures Proceeds Amount

3.12.26.6.17 (01-01-2022) Field 0331B - Non Refunding Buildings and Structures Proceeds Amount Field 0331B is the Non Refunding Buildings and Structures Proceeds Amount, located on Form 8038 in Part V, line 31b and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0331B - Invalid Conditions

3.12.26.6.17.1 (01-01-2026) Field 0331B - Invalid Conditions Invalid if not numeric.

# Field 0331B - Correction Procedures

3.12.26.6.17.2 (01-01-2022) Field 0331B - Correction Procedures Correct any coding or transcription errors.

# Field 0331C - Non Refunding Equipment Greater than 5 Years Recovery Amount

3.12.26.6.18 (01-01-2022) Field 0331C - Non Refunding Equipment Greater than 5 Years Recovery Amount Field 0331C is the Non Refunding Equipment Greater than 5 Years Recovery Amount, located on Form 8038 in Part V, line 31c and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0331C - Invalid Conditions

3.12.26.6.18.1 (01-01-2026) Field 0331C - Invalid Conditions Invalid if not numeric.

# Field 0331C - Correction Procedures

3.12.26.6.18.2 (01-01-2022) Field 0331C - Correction Procedures Correct any coding or transcription errors.

# Field 0331D - Non Refunding Equipment Less than 5 Years Recovery Amount

3.12.26.6.19 (01-01-2022) Field 0331D - Non Refunding Equipment Less than 5 Years Recovery Amount Field 0331D is the Non Refunding Equipment Less than 5 Years Amount, located on Form 8038 in Part V, line 31d and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0331D - Invalid Conditions

3.12.26.6.19.1 (01-01-2026) Field 0331D - Invalid Conditions Invalid if not numeric.

# Field 0331D - Correction Procedures

3.12.26.6.19.2 (01-01-2022) Field 0331D - Correction Procedures Correct any coding or transcription errors.

# Field 0331E - Non Refunding for Other Property Proceeds Amount

3.12.26.6.20 (01-01-2022) Field 0331E - Non Refunding for Other Property Proceeds Amount Field 0331E is the Non Refunding for Other Property Proceeds Amount, located on Form 8038 in Part V, line 31e and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0331E - Invalid Conditions

3.12.26.6.20.1 (01-01-2026) Field 0331E - Invalid Conditions Invalid if not numeric.

# Field 0331E - Correction Procedures

3.12.26.6.20.2 (01-01-2022) Field 0331E - Correction Procedures Correct any coding or transcription errors.

# Field 0332A - First NAICS Code

3.12.26.6.21 (01-01-2022) Field 0332A - First NAICS Code Field 0332A is the First NAICS Code, located on Form 8038 in Part V, Line 32a and is 6 positions. The field may be alpha and numeric.

# Field 0332A - Invalid Conditions

3.12.26.6.21.1 (01-01-2022) Field 0332A - Invalid Conditions There's an entry in Field 0332A (line 32a code) and Field 0332B (line 32a $) is blank. There's an entry in Field 0332B (line 32a $) and Field 0332A (line 32a code) is blank.

# Field 0332A - Correction Procedures

3.12.26.6.21.2 (01-01-2022) Field 0332A - Correction Procedures Correct any coding or transcription errors. Refer to the table below for Part V, Lines 32a through 32d, NAICS Code and NAICS Amount for Non-refunding Proceeds correction procedures. If Then there are no codes or amounts present, Perfect from attachments. If can't be perfected, leave blank. a code is present, but missing a corresponding amount, Perfect from attachments. If it can't be perfected, edit a "1" in the amount. Note: Leave the entry in the location it appears. Example: No need to move the entry to the first code and amount positions if listed in the third code and amount positions. an amount is present, but missing a corresponding code, Perfect from attachments. If it can't be perfected, edit a "1" in the amount. Note: Leave the entry in the location it appears. Example: No need to move the entry to the first code and amount positions if listed in the third code and amount positions. you can't correct it, Delete entries in Field 0332A (line 32a code) and Field 0332B (line 32a $).

# Field 0332B - First NAICS Amount

3.12.26.6.22 (01-01-2022) Field 0332B - First NAICS Amount Field 0332B is the first NAICS Amount, located on Form 8038 in Part V, Line 32a $ and is 15 positions. The field is dollars only.

# Field 0332B - Invalid Conditions

3.12.26.6.22.1 (01-01-2026) Field 0332B - Invalid Conditions Is not numeric. There's an entry in Field 0332A (line 32a code) and Field 0332B (line 32a $) is blank. There's an entry in Field 0332B (line 32a $) and Field 0332A (line 32a code) is blank.

# Field 0332B - Correction Procedures

3.12.26.6.22.2 (01-01-2022) Field 0332B - Correction Procedures Correct any coding or transcription errors. Refer to the procedures outlined in IRM 3.12.26.6.21.2 to correct Part V, Line 32a - d, NAICS Code and NAICS Amount of Non-refunding Proceeds.

# Field 0332C - Second NAICS Code

3.12.26.6.23 (01-01-2022) Field 0332C - Second NAICS Code Field 0332C is the second NAICS Code, located on Form 8038 in Part V, Line 32b and is 6 positions. The field may be alpha and numeric.

# Field 0332C - Invalid Conditions

3.12.26.6.23.1 (01-01-2022) Field 0332C - Invalid Conditions There's an entry in Field 0332C (line 32b code) and Field 0332D (line 32b $) is blank. There's an entry in Field 0332D (line 32b $) and Field 0332C (line 32b code) is blank.

# Field 0332C - Correction Procedures

3.12.26.6.23.2 (01-01-2022) Field 0332C - Correction Procedures Correct any coding or transcription errors. Refer to the procedures outlined in IRM 3.12.26.6.21.2 to correct Part V, Line 32a - d, NAICS Code and NAICS Amount of Non-refunding Proceeds.

# Field 0332D - Second NAICS Amount

3.12.26.6.24 (01-01-2022) Field 0332D - Second NAICS Amount Field 0332D is the second NAICS Amount, located on Form 8038 in Part V, Line 32b $ and is 15 positions. The field i dollars only.

# Field 0332D - Invalid Conditions

3.12.26.6.24.1 (01-01-2022) Field 0332D - Invalid Conditions There's an entry in Field 0332D (line 32b $) and Field 0332C (line 32b code) is blank. There's an entry in Field 0332C (line 32b code) and Field 0332D (line 32b $) is blank.

# Field 0332D - Correction Procedures

3.12.26.6.24.2 (01-01-2022) Field 0332D - Correction Procedures Correct any coding or transcription errors. Refer to the procedures outlined in IRM 3.12.26.6.21.2 to correct Part V, Line 32a - d, NAICS Code and NAICS Amount of Non-refunding Proceeds.

# Field 0332E - Third NAICS Code

3.12.26.6.25 (01-01-2022) Field 0332E - Third NAICS Code Field 0332E is the third NAICS Code and has up to 6 positions. It's located on Form 8038 in Part V, Line 32c and is 6 positions. The field may be alpha and numeric.

# Field 0332E - Invalid Conditions

3.12.26.6.25.1 (01-01-2022) Field 0332E - Invalid Conditions There's an entry in Field 0332E (line 32c code) and Field 0332F (line 32c $) is blank. There's an entry in Field 0332F (line 32c $) and Field 0332E (line 32c code) is blank.

# Field 0332E - Correction Procedures

3.12.26.6.25.2 (01-01-2022) Field 0332E - Correction Procedures Correct any coding or transcription errors. Refer to the procedures outlined in IRM 3.12.26.6.21.2 to correct Part V, Line 32a - d, NAICS Code and NAICS Amount of Non-refunding Proceeds.

# Field 0332F - Third NAICS Amount

3.12.26.6.26 (01-01-2022) Field 0332F - Third NAICS Amount Field 0332F is the third NAICS Amount, located on Form 8038 in Part V, Line 32c $ and is 15 positions. The field is dollars only.

# Field 0332E - Invalid Conditions

3.12.26.6.26.1 (01-01-2022) Field 0332E - Invalid Conditions There's an entry in Field 0332F (line 32c $) and Field 0332E (line 32c code)is blank. There's an entry in Field 0332E (line 32c code) and Field 0332F (line 32c $) is blank.

# Field 0332F - Correction Procedures

3.12.26.6.26.2 (01-01-2022) Field 0332F - Correction Procedures Correct any coding or transcription errors. Refer to the procedures outlined in IRM 3.12.26.6.21.2 to correct Part V, Line 32a - d, NAICS Code and NAICS Amount of Non-refunding Proceeds.

# Field 0332G - Fourth NAICS Code

3.12.26.6.27 (01-01-2022) Field 0332G - Fourth NAICS Code Field 0332G is the fourth NAICS Code, located on Form 8038 in Part V, Line 32d and is 6 positions. The field may be alpha and numeric.

# Field 0332G - Invalid Conditions

3.12.26.6.27.1 (01-01-2022) Field 0332G - Invalid Conditions There's an entry in Field 0332G (line 32d code) and Field 0332H (line 32d $) is blank. There's an entry in Field 0332H (line 32d $) and Field 0332G (line 32d code) is blank.

# Field 0332G - Correction Procedures

3.12.26.6.27.2 (01-01-2022) Field 0332G - Correction Procedures Correct any coding or transcription errors. Refer to procedures outlined in IRM 3.12.26.6.21.2 to correct Part V, Line 32a - d, NAICS Code and NAICS Amount of Non-refunding Proceeds.

# Field 0332H - Fourth NAICS Amount

3.12.26.6.28 (01-01-2022) Field 0332H - Fourth NAICS Amount Field 0332H is the fourth NAICS Amount, located on Form 8038 in Part V, Line 32d $ and is 15 positions. The field is dollars only.

# Field 0332H - Invalid Conditions

3.12.26.6.28.1 (01-01-2022) Field 0332H - Invalid Conditions There's an entry in Field 0332G (line 32d code) and Field 0332H (line 32d $) is blank. There's an entry in Field 0332H (line 32d $) and Field 0332G (line 32d code) is blank.

# Field 0332H - Correction Procedures

3.12.26.6.28.2 (01-01-2022) Field 0332H - Correction Procedures Correct any coding or transcription errors. Refer to procedures outlined in IRM 3.12.26.6.21.2 to correct Part V, Line 32a - d, NAICS Code and NAICS Amount of Non-refunding Proceeds.

# Field 0333 - Weighted Average Maturity Currently Refunded Years

3.12.26.6.29 (01-01-2022) Field 0333 - Weighted Average Maturity Currently Refunded Years Field 0333 is the Weighted Average Maturity Currently Refunded Years, located on Form 8038 in Part VI, Line 33 and is 2 positions. The field is valid if blank.

# Field 0333 - Invalid Conditions

3.12.26.6.29.1 (01-01-2026) Field 0333 - Invalid Conditions The field will be invalid if it isn't numeric.

# Field 0333 - Correction Procedures

3.12.26.6.29.2 (01-01-2022) Field 0333 - Correction Procedures Correct any coding or transcription errors.

# Field 0334 - Weighted Average Maturity Advance Refunded Years

3.12.26.6.30 (01-01-2022) Field 0334 - Weighted Average Maturity Advance Refunded Years Field 0334 is the Weighted Average Maturity Advance Refunded Years, located on Form 8038 in Part VI, Line 34 and is 2 positions. The field is valid if blank.

# Field 0334 - Invalid Conditions

3.12.26.6.30.1 (01-01-2026) Field 0334 - Invalid Conditions The field will be invalid if it isn't numeric.

# Field 0334 - Correction Procedures

3.12.26.6.30.2 (01-01-2022) Field 0334 - Correction Procedures Correct any coding or transcription errors.

# Field 0335 - Refunded Bond Call Date

3.12.26.6.31 (01-01-2022) Field 0335 - Refunded Bond Call Date Field 0335 is the Refunded Bond Call Date, is in YYYYMMDD format, located on Form 8038 in Part VI, Line 35 and is 8 positions. The field is valid if blank.

# Field 0335 - Invalid Conditions

3.12.26.6.31.1 (01-01-2026) Field 0335 - Invalid Conditions It is not numeric. Is not in YYYYMMDD format.

# Field 0335 - Correction Procedures

3.12.26.6.31.2 (01-01-2022) Field 0335 - Correction Procedures Correct any coding or transcription errors. If more than one date is present, enter the latest date shown.

# Field 0336 - Refunded Bond Issue Date

3.12.26.6.32 (01-01-2022) Field 0336 - Refunded Bond Issue Date Field 0336 is the Refunded Bond Issue Date, is in YYYYMMDD format, located on Form 8038 in part VI, Line 36 and is 8 positions. The field is valid if blank.

# Field 03336 - Invalid Conditions

3.12.26.6.32.1 (01-01-2026) Field 03336 - Invalid Conditions It is not numeric. Is not in YYYYMMDD format.

# Field 0336 - Correction Procedures

3.12.26.6.32.2 (01-01-2022) Field 0336 - Correction Procedures Correct any coding or transcription errors. If more than one date is present, enter the earliest date shown.

# Section 04 - Form 8038

3.12.26.7 (10-24-2022) Section 04 - Form 8038 Section 04 alpha designators, title, location and field lengths are listed below: Field Title Form 8038 Field Lengths 0437 Government Unit Approving Name Part VII, Line 37 35 0438 Designated Issue under Section 265 Box Part VII, Line 38 1 0439 Penalty Payment Election Indicator Part VII, Line 39 1 0440 Hedge Identifier Box Part VII, Line 40a 1 0441 Hedge Super-Integrated Indicator Box Part VII, Line 41 1 0442A Gross Proceeds Invested (GIC) Amount Part VII, Line 42a 15 0442B Final Maturity Date of GIC Part VII, Line 42b 8 0443 Issuer Established Procedures Nonqualified Box Part VII, Line 43 1 0444 Issuer Established Procedures to Monitor Section 148 Box Part VII, Line 44 1 0445A Portion of Proceeds to Reimburse Issuer Part VII, Line 45a 15 0445B Date Official Intent was adopted Part VII, Line 45b 8 0446B Bond Issue Redevelopment Exempt Box Part VIII, Line 46, Box 1 0446N Primary Private User Name Part VIII, Line 46, Name 35 0446E Primary Private User EIN Part VIII, Line 46, EIN 9 0447 Volume Cap State Issuer Amount Part VIII, Line 47 15 0448 Volume Cap Unified State Amount Part VIII, Line 48 15 0449 Volume Cap Not Limited Unified State Amount Part VIII, Line 49 15 0449A Volume Cap WFADW-HRBC Amount Part VIII, Line 49a 15 0449B Volume Cap Carryforward Elect Amount Part VIII, Line 49b 15 0449C Volume Cap Transitional Rule Amount Part VIII, Line 49c 15 0449D Volume Cap Exception Current Refunding Amount Part VIII, Line 49d 15 0450A Volume Cap Qualified Veterans Mortgage Bond Amount Part VIII, Line 50a 15 0450B Volume Cap Limit on Veterans' Mortgage Bond Amount Part VIII, Line 50b 15 0451A Volume Cap Issue Section 1394F Amount Part VIII, Line 51a 15 0451B Empowerment Zone Name Part VIII, Line 51b 35 0452 Volume Cap Issue Section 142K5 Amount Part VIII, Line 52 15 04SIG Signature Code Signature on return 1 04PRE Preparation Code Right margin of the Preparer PTIN line 1 04PSN Preparer PTIN Signature block 9 04PEN Preparer EIN Signature block 9 04PTN Preparer Telephone # Signature block 10

# Field 0437 - Government Unit Approving Name

3.12.26.7.1 (01-01-2022) Field 0437 - Government Unit Approving Name Field 0437 is the Government Unit Approving Name, located on Form 8038 in Part VII, Line 37 and is 35 positions. The field is valid if blank.

# Field 0437 - Invalid Conditions

3.12.26.7.1.1 (01-01-2022) Field 0437 - Invalid Conditions The first position isn't alpha or numeric. Any characters isn't alpha, numeric, ampersand or hyphen. There are two consecutive blanks, followed by valid characters.

# Field 0437 - Correction Procedures

3.12.26.7.1.2 (01-01-2022) Field 0437 - Correction Procedures Correct any coding or transcription errors. If the Government Unit Approving Name exceeds 35 characters, enter only the first 35 characters.

# Field 0438 - Designated Issue Under Section 265, Box

3.12.26.7.2 (01-01-2022) Field 0438 - Designated Issue Under Section 265, Box Field 0438 is the Designated Issue Under Section 265 Check Box, located on Form 8038 in Part VII, Line 38 and is 1 position. The field is numeric.

# Field 0438 - Invalid Conditions

3.12.26.7.2.1 (01-01-2026) Field 0438 - Invalid Conditions It is not numeric. Is other than "1" or "blank" .

# Field 0438 - Correction Procedures

3.12.26.7.2.2 (01-01-2022) Field 0438 - Correction Procedures Correct any coding or transcription errors. Enter a 1 if the box is checked. If the box isn't checked, delete the entry in Field 0438.

# Field 0439 - Penalty Payment Election Indicator

3.12.26.7.3 (01-01-2022) Field 0439 - Penalty Payment Election Indicator Field 0439 is the Penalty Payment Election Indicator, located on Form 8038 in Part VII, Line 39 and is 1 position.

# Field 0439 - Invalid Conditions

3.12.26.7.3.1 (01-01-2026) Field 0439 - Invalid Conditions It is not numeric. Is other than "1" or "blank" .

# Field 0439 - Correction Procedures

3.12.26.7.3.2 (01-01-2022) Field 0439 - Correction Procedures Correct any coding or transcription errors. Enter a 1 if the box is checked. If the box isn't checked, delete the entry in Field 0439.

# Field 0440A - Hedge Identifier Box

3.12.26.7.4 (01-01-2022) Field 0440A - Hedge Identifier Box Field 0440A is the Hedge Identifier Check Box, located on Form 8038 in Part VII, line 40a and is 1 position.

# Field 0440A - Invalid Conditions

3.12.26.7.4.1 (01-01-2026) Field 0440A - Invalid Conditions It is not numeric. Is other than "1" or "blank" .

# Field 0440A - Correction Procedures

3.12.26.7.4.2 (01-01-2022) Field 0440A - Correction Procedures Correct any coding or transcription errors. Enter a 1 if the box is checked. If the box isn't checked, delete the entry in Field 0440A.

# Field 0441 - Hedge Super-Integrated Indicator Box

3.12.26.7.5 (01-01-2022) Field 0441 - Hedge Super-Integrated Indicator Box Field 0441 is the Hedge Super-Integrated Indicator Check Box, located on Form 8038 in Part VII, line 41 and is 1 position.

# Field 0441 - Invalid Conditions

3.12.26.7.5.1 (01-01-2026) Field 0441 - Invalid Conditions It is not numeric. Is other than "1" or "blank" .

# Field 0441 - Correction Procedures

3.12.26.7.5.2 (01-01-2022) Field 0441 - Correction Procedures Correct any coding or transcription errors. Enter a 1 if the box is checked.

# Field 0442A - Gross Proceeds Invested (GIC) Amount

3.12.26.7.6 (01-01-2022) Field 0442A - Gross Proceeds Invested (GIC) Amount Field 0442A is the Gross Proceeds Invested (GIC) Amount, located on Form 8038 in Part VII, line 42a and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0442A - Invalid Conditions

3.12.26.7.6.1 (01-01-2026) Field 0442A - Invalid Conditions If it isn't numeric.

# Field 0442A - Correction Procedures

3.12.26.7.6.2 (01-01-2022) Field 0442A - Correction Procedures Correct any coding or transcription errors.

# Field 0442B - Final Maturity Date of GIC

3.12.26.7.7 (01-01-2022) Field 0442B - Final Maturity Date of GIC Field 0442B is the Final Maturity Date of GIC, is in YYYYMMDD format, located on Form 8038 in Part VII, line 42b and is 8 positions. The field can be blank.

# Field 0442B - Invalid Conditions

3.12.26.7.7.1 (01-01-2022) Field 0442B - Invalid Conditions Isn't 8 positions. It's not numeric.

# Field 0442B - Correction Procedures

3.12.26.7.7.2 (01-01-2022) Field 0442B - Correction Procedures Correct any coding or transcription errors.

# Field 0443 - Issuer Established Procedures Non-qualified Box

3.12.26.7.8 (01-01-2022) Field 0443 - Issuer Established Procedures Non-qualified Box Field 0443 is the Issuer Established Procedures Non-Qualified Check Box, located on Form 8038 in Part VII, line 43 and is 1 position.

# Field 0443 - Invalid Conditions

3.12.26.7.8.1 (01-01-2026) Field 0443 - Invalid Conditions It is not numeric. Is other than "1" or "blank" .

# Field 0443 - Correction Procedures

3.12.26.7.8.2 (01-01-2022) Field 0443 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . box isn't checked, leave blank.

# Field 0444 - Issuer Established Procedures to Monitor Section 148 Box

3.12.26.7.9 (01-01-2022) Field 0444 - Issuer Established Procedures to Monitor Section 148 Box Field length - 1 position. Field 04 is the Issuer Established Procedures to Monitor Section 148 Check Box, located on Form 8038 in Part VII, line 44 and is 1 position.

# Field 0444 - Invalid Conditions

3.12.26.7.9.1 (01-01-2026) Field 0444 - Invalid Conditions It is not numeric. Is other than "1" or "blank" .

# Field 0444 - Correction Procedures

3.12.26.7.9.2 (01-01-2022) Field 0444 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . box isn't checked, leave blank.

# Field 0445A - Portion of Proceeds to Reimburse Issuer

3.12.26.7.10 (01-01-2022) Field 0445A - Portion of Proceeds to Reimburse Issuer Field 04 is the Portion of Proceeds to Reimburse Issuer, located on Form 8038 in Part VII, line 45a and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0445A - Invalid Conditions

3.12.26.7.10.1 (01-01-2026) Field 0445A - Invalid Conditions If it isn't numeric.

# Field 0445A - Correction Procedures

3.12.26.7.10.2 (01-01-2022) Field 0445A - Correction Procedures Correct any coding or transcription errors.

# Field 0445B - Date Official Intent was Adopted

3.12.26.7.11 (01-01-2022) Field 0445B - Date Official Intent was Adopted Field 04 is the Date Official Intent was Adopted, is in YYYYMMDD format, located on Form 8038 in Part VII, line 45b and is 8 positions. The field is valid if blank.

# Field 0445B - Invalid Conditions

3.12.26.7.11.1 (01-01-2022) Field 0445B - Invalid Conditions Isn't 8 positions. It's not numeric

# Field 0445B - Correction Procedures

3.12.26.7.11.2 (01-01-2022) Field 0445B - Correction Procedures Correct any coding or transcription errors.

# Field 0446 - Bond Issue Redevelopment Exempt Check Box

3.12.26.7.12 (01-01-2022) Field 0446 - Bond Issue Redevelopment Exempt Check Box Field length - 1 position Field 04 is the Bond Issue Redevelopment Exempt Check Box, located on Form 8038 in Part VII, line 46 and is 1 position.

# Field 0446 - Invalid Conditions

3.12.26.7.12.1 (01-01-2026) Field 0446 - Invalid Conditions It is not numeric. Is other than "1" or "blank" .

# Field 0446 - Correction Procedures

3.12.26.7.12.2 (01-01-2022) Field 0446 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, leave it blank.

# Field 0446N - Primary Private User Name

3.12.26.7.13 (01-01-2022) Field 0446N - Primary Private User Name Field 0446N is the Primary Private User Name, located on Form 8038 in Part VII, line 46 (name) and is 35 positions. The field is valid if it's blank.

# Field 0446N - Invalid Conditions

3.12.26.7.13.1 (01-01-2022) Field 0446N - Invalid Conditions The first position isn't alpha or numeric. Any characters isn't alpha, numeric, ampersand or hyphen. There are two consecutive blanks, followed by valid characters.

# Field 0446N - Correction Procedures

3.12.26.7.13.2 (01-01-2022) Field 0446N - Correction Procedures Correct any coding or transcription errors. If the Primary Private User Name exceeds 35 characters, enter only the first 35 characters.

# Field 0446E - Primary Private User EIN

3.12.26.7.14 (01-01-2022) Field 0446E - Primary Private User EIN Field 0446E is the Primary Private User EIN, located in Part VII, line 46 (EIN) and is 9 positions. The field is valid if it's blank.

# Field 0446E - Invalid Conditions

3.12.26.7.14.1 (01-01-2026) Field 0446E - Invalid Conditions If it isn't numeric.

# Field 0446E - Correction Procedures

3.12.26.7.14.2 (01-01-2022) Field 0446E - Correction Procedures Correct any coding or transcription errors.

# Field 0447 - Volume Cap State Issuer Amount

3.12.26.7.15 (01-01-2022) Field 0447 - Volume Cap State Issuer Amount Field 0447 is the Volume Cap State Issuer Amount, located on Form 8038 in Part VIII, line 47 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0447 - Invalid Conditions

3.12.26.7.15.1 (01-01-2026) Field 0447 - Invalid Conditions If it isn't numeric.

# Field 0447 - Correction Procedures

3.12.26.7.15.2 (01-01-2022) Field 0447 - Correction Procedures Correct any coding or transcription errors. If an entry is present in Field 0447, a state certification must be attached to the return. If Then a state certification isn't attached, SSPND 211. Rejects will: If Then a valid reply is received, attach the certification to the return. no reply or an invalid reply is received, enter CCC "3" and continue processing the return.

# Field 0448 - Volume Cap Unified State Amount

3.12.26.7.16 (01-01-2022) Field 0448 - Volume Cap Unified State Amount Field 0448 is the Volume Cap Unified State Amount, located on Form 8038 in Part VIII, line 48 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0448 - Invalid Conditions

3.12.26.7.16.1 (01-01-2026) Field 0448 - Invalid Conditions If it isn't numeric.

# Field 0448 - Correction Procedures

3.12.26.7.16.2 (01-01-2022) Field 0448 - Correction Procedures Correct any coding or transcription errors.

# Field 0449 - Volume Cap Not Limited Unified State Amount

3.12.26.7.17 (01-01-2022) Field 0449 - Volume Cap Not Limited Unified State Amount Field 0449 is the Volume Cap Not Limited Unified State Amount, located on Form 8038 in Part VIII, line 49 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0449 - Invalid Conditions

3.12.26.7.17.1 (01-01-2026) Field 0449 - Invalid Conditions It isn't numeric.

# Field 0449 - Correction Procedures

3.12.26.7.17.2 (01-01-2022) Field 0449 - Correction Procedures Correct any coding or transcription errors.

# Field 0449A - Volume Cap WFADW-HRBC Amount

3.12.26.7.18 (10-24-2022) Field 0449A - Volume Cap WFADW-HRBC Amount Field 0449A is the Volume Cap WFADW-HRBC Amount, located on Form 8038 in Part VIII, line 49a and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0449A - Invalid Conditions

3.12.26.7.18.1 (01-01-2026) Field 0449A - Invalid Conditions It isn't numeric.

# Field 0449A - Correction Procedures

3.12.26.7.18.2 (01-01-2022) Field 0449A - Correction Procedures Correct any coding or transcription errors.

# Field 0449B - Volume Cap Carryforward Elect Amount

3.12.26.7.19 (01-01-2022) Field 0449B - Volume Cap Carryforward Elect Amount Field 0449B is the Volume Cap Carryforward Elect Amount, located on Form 8038 in Part VIII, line 49b and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0449B - Invalid Conditions

3.12.26.7.19.1 (01-01-2026) Field 0449B - Invalid Conditions It isn't numeric.

# Field 0449B - Correction Procedures

3.12.26.7.19.2 (01-01-2022) Field 0449B - Correction Procedures Correct any coding or transcription errors. If an amount is present on line 49b (field 0449B), a copy of Form 8328 must be attached to the return. If Then a copy of Form 8328 isn't attached, SSPND 211. Rejects will: If Then a valid reply is received, Attach the copy of Form 8328 to the return. Continue processing. an incomplete reply or a no reply is received, Enter CCC "3" and continue processing the return.

# Field 0449C - Volume Cap Transitional Rule Amount

3.12.26.7.20 (01-01-2022) Field 0449C - Volume Cap Transitional Rule Amount Field 0449C is the Volume Cap Transitional Rule Amount, located on Form 8038 in Part VIII, Line 49c and is 15 positions. The field is dollars only. The s field is valid if it's blank.

# Field 0449C - Invalid Conditions

3.12.26.7.20.1 (01-01-2026) Field 0449C - Invalid Conditions If it isn't numeric.

# Field 0449C - Correction Procedures

3.12.26.7.20.2 (01-01-2022) Field 0449C - Correction Procedures Correct any coding or transcription errors.

# Field 0449D - Volume Cap Exception Current Refunding Amount

3.12.26.7.21 (01-01-2022) Field 0449D - Volume Cap Exception Current Refunding Amount Field 0449D is the Volume Cap Exception Current Refunding Amount, located on Form 8038 in Part VIII, line 49d and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0449D - Invalid Conditions

3.12.26.7.21.1 (01-01-2026) Field 0449D - Invalid Conditions If it isn't numeric.

# Field 0449D - Correction Procedures

3.12.26.7.21.2 (01-01-2022) Field 0449D - Correction Procedures Correct any coding or transcription errors.

# Field 0450A - Volume Cap Qualified Veterans Mortgage Bond Amount

3.12.26.7.22 (01-01-2022) Field 0450A - Volume Cap Qualified Veterans Mortgage Bond Amount Field 0450A is the Volume Cap Qualified Veterans Mortgage Bond Amount, located on Form 8038 in Part VIII, line 50a is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0450A - Invalid Conditions

3.12.26.7.22.1 (01-01-2026) Field 0450A - Invalid Conditions It isn't numeric.

# Field 0450A - Correction Procedures

3.12.26.7.22.2 (01-01-2022) Field 0450A - Correction Procedures Correct any coding or transcription errors.

# Field 0450B - Volume Cap Limit on Veterans' Mortgage Bond Amount

3.12.26.7.23 (01-01-2022) Field 0450B - Volume Cap Limit on Veterans' Mortgage Bond Amount Field 0450B is the Volume Cap Limit on Veterans' Mortgage Bond Amount, located on Form 8038 in Part VIII, line 50b and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0450B - Invalid Conditions

3.12.26.7.23.1 (01-01-2026) Field 0450B - Invalid Conditions It isn't numeric.

# Field 0450B - Correction Procedures

3.12.26.7.23.2 (01-01-2022) Field 0450B - Correction Procedures Correct any coding or transcription errors.

# Field 0451A - Volume Cap Issue Section 1394F Amount

3.12.26.7.24 (01-01-2022) Field 0451A - Volume Cap Issue Section 1394F Amount Field 0451A is the Volume Cap Issue Section 1394F Amount, located on Form 8038 in Part VIII, line 51a and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0451A - Invalid Conditions

3.12.26.7.24.1 (01-01-2026) Field 0451A - Invalid Conditions It isn't numeric.

# Field 0451A - Correction Procedures

3.12.26.7.24.2 (01-01-2022) Field 0451A - Correction Procedures Correct any coding or transcription errors. If an entry is present in Field 051A, a local government certification must be attached to the return. If Then a local government certification isn't attached, SSPND 211. Rejects will: If Then a valid reply is received, Attach the certification to the return. an incomplete reply or no reply is received, Enter CCC "3" and continue processing the return.

# Field 0451B - Empowerment Zone Name

3.12.26.7.25 (01-01-2022) Field 0451B - Empowerment Zone Name Field 0451B is the Empowerment Zone Name, located on Form 8038 in Part VIII, line 51b and is 35 positions. This field is valid if blank.

# Field 0451B - Invalid Conditions

3.12.26.7.25.1 (01-01-2022) Field 0451B - Invalid Conditions The first position isn't alpha or numeric. Any characters isn't alpha, numeric, ampersand or hyphen. There are two consecutive blanks, followed by valid characters.

# Field 0451B - Correction Procedures

3.12.26.7.25.2 (01-01-2022) Field 0451B - Correction Procedures Correct any coding or transcription errors. If the Empowerment Zone Name exceeds 35 characters, enter only the first 35 characters.

# Field 0452 - Volume Cap Issue Section 142K5 Amount

3.12.26.7.26 (01-01-2022) Field 0452 - Volume Cap Issue Section 142K5 Amount Field 0452 is the Volume Cap Issue Section 142K5 Amount, located on Form 8038 in Part VIII, line 52 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0452 - Invalid Conditions

3.12.26.7.26.1 (01-01-2026) Field 0452 - Invalid Conditions It isn't numeric.

# Field 0452 - Correction Procedures

3.12.26.7.26.2 (01-01-2022) Field 0452 - Correction Procedures Correct any coding or transcription errors. If an entry is present in Field 0452, a state certification must be attached to the return. If Then a state certification isn't attached, SSPND 211. Rejects will: If Then a valid reply is received, Attach the certification to the return. an incomplete reply or no reply is received, Enter CCC "3" and continue processing the return.

# Field 04SIG - Signature Code

3.12.26.7.27 (10-24-2022) Field 04SIG - Signature Code 04SIG is the Signature Code, located in the right margin of the signature line and is 1 position.

# Field 04SIG - Invalid Conditions

3.12.26.7.27.1 (01-01-2022) Field 04SIG - Invalid Conditions It's not numeric. The entry is other than 1 (signature present) or 3 (signature not present) after correspondence and no reply.

# Field 04SIG - Correction Procedures

3.12.26.7.27.2 (01-01-2022) Field 04SIG - Correction Procedures Correct any coding or transcription errors. If Then a signature is present, enter a "1" in the right margin next to the signature block. only a signature is missing, SSPND 225. Rejects will: If Then a valid reply is received, perfect the return by entering a "1" in Field 04SIG and enter the Correspondence Received Date, Field 01CRD. no reply or an incomplete reply is received, enter CCC "3" in Field 04SIG and enter a "3" in Field 01CCC.

# Field 04PRE - Preparation Code

3.12.26.7.28 (01-01-2022) Field 04PRE - Preparation Code Field 04PRE is the Preparation Code, located in the right margin of the Preparer's PTIN line and is 1 position.

# Field 04PRE - Invalid Conditions

3.12.26.7.28.1 (01-01-2022) Field 04PRE - Invalid Conditions It's not numeric. The entry is other than 1 or blank.

# Field 04PRE - Correction Procedures

3.12.26.7.28.2 (01-01-2022) Field 04PRE - Correction Procedures Enter a "1" in the right margin next to the Preparer's PTIN box if both of the following apply: The return is signed by a preparer. The paid preparer's section has information that's different than the person signing the return.

# Field 04PSN - Preparer's PTIN

3.12.26.7.29 (01-01-2022) Field 04PSN - Preparer's PTIN Field 04PSN is the Preparer's PTIN, located in the paid Preparer's signature block, in the Preparer's PTIN box and is 9 positions. The preparer's SSN must be a nine-digit number. A Preparer's Tax Identification Number (PTIN) is a valid entry in the preparer's Social Security Number or PTIN area at the bottom of Form 8038-G. The PTIN is nine digits beginning with the alpha "P" , followed by an eight-digit number (e.g., PXXXXXXXX).

# Field 04PSN - Invalid Conditions

3.12.26.7.29.1 (01-01-2022) Field 04PSN - Invalid Conditions The first position is other than numeric or a P. The field is all zeros or all nines or the first position is P and the remaining positions are all zeros or all nines. Other than the first position isn't numerics.

# Field 04PSN - Correction Procedures

3.12.26.7.29.2 (01-01-2022) Field 04PSN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 04PEN, Preparer's EIN

3.12.26.7.30 (01-01-2022) Field 04PEN, Preparer's EIN Field 04PEN, is the Preparer's EIN, located in the Paid Preparer's signature portion in the Firm's EIN box and is 9 positions.

# Field 04PEN - Invalid Conditions

3.12.26.7.30.1 (01-01-2022) Field 04PEN - Invalid Conditions The first position is other than numeric or P. The field is all zeros or all nines.

# Field 04PEN - Correction Procedures

3.12.26.7.30.2 (01-01-2022) Field 04PEN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 04PTN - Preparer's Telephone Number

3.12.26.7.31 (01-01-2022) Field 04PTN - Preparer's Telephone Number Field 04PTN is the Preparer's Telephone Number, located in the Paid Preparer's signature portion, in the Firm's Phone no. box and is 10 positions.

# Field 04PTN - Invalid Conditions

3.12.26.7.31.1 (01-01-2022) Field 04PTN - Invalid Conditions It isn't numeric.

# Field 04PTN - Correction Procedures

3.12.26.7.31.2 (01-01-2022) Field 04PTN - Correction Procedures Correct any coding or transcription errors. If Then more than 10 digits are present, Enter the first 10 digits only and continue processing. the paid preparer's phone number is incomplete, illegible, or fewer than 10 digits, Review the return and all attachments. If a complete paid preparer's phone number is located elsewhere on the return or attachments, edit to the phone number line. a complete paid preparer's phone number isn't located or the number is illegible, Delete. Don't correct the field.

# Section 05 - Form 8038-B

3.12.26.8 (01-01-2022) Section 05 - Form 8038-B Section 05 Alpha Designators, Title, Location and Field Lengths are listed below: Field Title Form 8038-B Field Lengths 0521 Type of Credit Bond Code, Check Box Part II, line 1 (right margin of line 1b) 1 0522 Line 2, First Interest Payment Date Part II, Line 2, 8 0523 Line 3, Interest Payment Date Frequency Code, Check Box Part II, Line 3, Check Box 1 0531A Line 1a, Education Amount Part III, Line 1a 15 0531B Line 1b, Health and Hospital Amount Part III, Line 1b 15 0531C Line 1c, Transportation Amount Part III, Line 1c 15 0531D Line 1d, Public Safety Amount Part III, Line 1d 15 0531E Line 1e, Environment Amount Part III, Line 1e 15 0531F Line 1f, Housing Amount Part III, Line 1f 15 0531G Line 1g, Utilities Amount Part III, Line 1g 15 0531H Line 1h, Other Amount Part III, Line 1h 15 0532A Line 2a, Capital Expenditures Amount Part III, Line 2a 15 0532B Line 2b, Public Infrastructure Amount Part III, Line 2b 15 0532C Line 2c, Job and Education Amount Part III, Line 2c 15 0532D Line 2d, Other Amount Part III, Line 2d 15 0533 Line 3, Total Issue Price Amount Part III, Line 3 15 >>>> Line 3, Total Issue Price Amount under print 15 0534 Line 4, Obligation TANs/RANs/BANs Box Part III, Line 4 1 0535 Line 5, Obligation Lease/Installment Box Part III, Line 5 1 0541 Line 1, Stated Redemption Maturity Amount Part IV, Line 1 15 0542 Line 2, Final Maturity Date Part IV, Line 2 8 0543 Line 3, Weighted Average Maturity (year) Part IV, Line 3 4 0544 Line 4, Yield Percentage Part IV, Line 4 6 0545A Line 5a, Variable Rate Box Part IV, Line 5a 1 0551 Line 1, Sales Proceeds Amount Part V, Line 1 15 0552 Line 2, Expected Investment Amount Part V, Line 2 15 0553 Line 3, Accrued Interest Amount Part V, Line 3 15 0554 Line 4, Bond Issuance Cost Amount Part V, Line 4 15 0555 Line 5, Credit Enhancement Amount Part I, Line 5 15 0556 Line 6, Allocated to Reasonable Required Reserve Fund Amount Part V, Line 6 15 0557 Line 7, Capital Expenditures Amount Part V, Line 7 15 0558 Line 8, Working Capital Expenditures Amount Part V, Line 8 15 0559 Line 9, Currently Refunded Amount Part V, Line 9 15 05510 Line 10, Advance Refund Amount Part V, Line 10 15

# Field 0521 - Type of Credit Bond Code Check Box

3.12.26.8.1 (01-01-2022) Field 0521 - Type of Credit Bond Code Check Box Field 0521 is the Type of Credit Bond Code Check Box, located on Form 8038-B in Part II, lines 1a, 1b, or 1c and is 1 position.

# Field 0521 - Invalid Conditions

3.12.26.8.1.1 (01-01-2026) Field 0521 - Invalid Conditions It's not numeric. The entry is other than "1" , "2" , or "3" .

# Field 0521 - Correction Procedures

3.12.26.8.1.2 (01-01-2022) Field 0521 - Correction Procedures Correct any coding or transcription errors. Enter a "1" if box 1a is checked, "2" if box 1b is checked, or "3" if box 1c is checked. If Then no box is checked, and there's an amount in Field 0532A - 0532D (Part III, lines 2a-2d), enter a "3" in Field 0521. no box is checked, and there's no entry in Fields 0532A - 0532D (Part III, lines 2a-2d), SSPND 211. more than one box is checked, SSPND 211. Rejects will: If Then reply is received, perfect the return. no reply is received, enter a "1" in Field 0521 and CCC 3.

# Field 0522 - First Interest Payment Date

3.12.26.8.2 (01-01-2022) Field 0522 - First Interest Payment Date Field 0522 is the First Interest Payment Date, is in YYYYMMDD format, located on Form 8038-B in part II, line 2 and is 8 positions. The field is valid if it's blank.

# Field 0522 - Invalid Conditions

3.12.26.8.2.1 (01-01-2026) Field 0522 - Invalid Conditions Not in YYYYMMDD format. Not within the valid year, month, day range.

# Field 0522 - Correction Procedures

3.12.26.8.2.2 (01-01-2022) Field 0522 - Correction Procedures Correct any coding or transcription errors. If Then more than one date is present, enter the earliest date in Field 0522. blank, edit from the attachment (Debit Service Schedule). Field 0522 can't be corrected, SSPND 211. Reject will: If Then reply is received, perfect the return. no reply, Enter CCC "3" . Leave Field 0522 blank.

# Field 0523 - Interest Payment Date Frequency Check Box

3.12.26.8.3 (01-01-2022) Field 0523 - Interest Payment Date Frequency Check Box Field 0523 is the Interest Payment Date Frequency Check Box, located on Form 8038-B in Part II, lines 3a through 3f and is a 1 position numeric field.

# Field 0523 - Invalid Conditions

3.12.26.8.3.1 (01-01-2026) Field 0523 - Invalid Conditions It's not numeric. The entry is other than "1" , "2" , "3" , "4" , "5" or blank.

# Field 0523 - Correction Procedures

3.12.26.8.3.2 (01-01-2022) Field 0523 - Correction Procedures Correct any coding or transcription errors. Refer to the table below for applicable code. If Then check box "3a - Annual" is marked, enter a "1" . check box "3b - Semi-Annual" is marked, enter a "2" . check box "3c - Quarterly" is marked, enter a "3" . check box "3d - Monthly" is marked, enter a "4" . check box "3e - Other" is marked, enter a "5" . blank, edit from attachment (Debt Service Schedule). you can't perfect it, SSPND 211. Rejects will: If Then a reply is received, enter the applicable code as referenced above. no reply or incomplete reply is received, Enter a "5" and CCC "3" Continue processing the return.

# Field 0531A through 0532D - Part III, Lines 1a-1h and Lines 2a-2d Purpose of Issue Amount

3.12.26.8.4 (01-01-2022) Field 0531A through 0532D - Part III, Lines 1a-1h and Lines 2a-2d Purpose of Issue Amount Fields 0531A through 0532D are the Purpose of Issue Amounts. Each purpose of issue amount field has up to 15 positions, and may have more than one entry on either lines 1a-1h or lines 2a-2d. It's located on Form 8038-B in Part III, lines 1a-1h and lines 2a-2d. This is a 15 position numeric field. Field is dollars only.

# Field 0531A through 0532D - Invalid Conditions

3.12.26.8.4.1 (01-01-2022) Field 0531A through 0532D - Invalid Conditions At least one Purpose of Issue amount isn't present. There is an entry (or entries) in both line(s) 1a-1h and line(s) 2a-2d.

# Field 0531A through 0532D - Correction Procedures

3.12.26.8.4.2 (01-01-2022) Field 0531A through 0532D - Correction Procedures Correct any coding or transcription errors. Enter the amount(s) as entered on lines 1a-1h or lines 2a-2d. If Then Fields 0531A through 0531H (Part III, lines 1a-1h) or Fields 0532a through 0532D (Part III, lines 2a-2d) are blank, and there's an entry on line 3, Perfect from attachments (Debit Service Schedule). If unable to perfect, enter SSPND 211. there's an entry (or entries) on line(s) 1a-hand line(s) 2a-d, enter SSPND 211. the issue price in Fields 0531A - 0531H (Part III, lines 1a-1h) or Fields 0532A - 0532D (Part III, lines 2a-2d) don't match the total issue price in Field 0533 (Part III, line 3), and it can't be perfected from attachments, enter SSPND 211. there are two money amounts present, and one of the amounts is listed as "other" in Field 0531H (line 1h) or Field 0532D (line 2d), Compare the issue prices in Fields 0531A - 0531H (lines 1a-1h) or Fields 0532A - 0532D (lines 2a-2d) against the issue price in Field 0533 (Part III, line 3). If all three match, circle out the money amount on the "other" line. the "Purpose of Issue" (lines 1a-1h or lines 2a-2d) is indicated, and Field 0533 Total Issue Price is blank, and can't be perfected, Perfect from attachments (Debit Service Schedule). If unable to perfect it, enter SSPND 211. the "Purpose of Issue" (lines 1a-1h or lines 2a-2d) and the total issue price (line 3) are blank, and Field 0534 (Part III, line 4) and/or Field 0535 (line 5) is checked, and there's an entry in Field 0533 (Part III, line 3), enter the amount from Field 0533 (Part III, line 3) to Field 0531H (Part III, line 1h). Fields 0531A - 0531H (lines 1a-1h) and Fields 0532A - 0532D (lines 2a-2d) are blank, and you can't perfect them, SSPND 211. the filer didn't attach a Schedule to support the amount entered on Part III, Lines 1a - 1h (Build America Bond) or Lines 2a - 2d (Recovery Zone Economic Development Bond), SSPND 211. at least one "Purpose of Issue" amount can't be determined, SSPND 211. Rejects will: If Then reply is received, Perfect the return. Attach schedule to the return. the issuer indicates more than one Purpose of Issue amount, Correct using the Purpose of Issue amount(s) as indicated in each Purpose of Issue amount field(s). If the box is checked in Part II, line 1a or 1b, enter a "1" in Field 0531H (line 1h) and Field 0533 (line 3). If the box is checked in Part II, line 1c, enter a "1" in Field 0532D (line 2d) and Field 0533 (line 3). a schedule isn't provided, enter CCC "3" and continue processing the return.

# Field 0533 - Total Issue Price

3.12.26.8.5 (01-01-2022) Field 0533 - Total Issue Price Field 0533 is the Total Issue Price of the Bond, located on Form 8038-B in Part III, line 3 (total of lines 1a-2d) and is 15 positions. Field is dollars only. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0533 - Invalid Conditions

3.12.26.8.5.1 (01-01-2022) Field 0533 - Invalid Conditions It's not numeric. It's blank.

# Field 0533 - Correction Procedures

3.12.26.8.5.2 (01-01-2022) Field 0533 - Correction Procedures Correct any coding or transcription errors. If And Then Field 0533 (Part III, line 3) is blank, there's entries in Fields 0531A - 0532D (lines 1a-2d), Add the amounts on Fields 0531A - 0532D (lines 1a-2d). Enter the total in Field 0533. Fields 0531A - 0532D (lines 1a-2d) are blank, unable to perfect, SSPND 211. Reject will: If Then a reply is received, enter the applicable dollar amount. no reply is received, enter a "1" in Field 0533 (line 1h) and CCC "3" .

# Field 0534 - Obligation TANs/RANs/BANs, Check Box

3.12.26.8.6 (01-01-2022) Field 0534 - Obligation TANs/RANs/BANs, Check Box Field 0534 is the Obligation Check Box, located on Form 8038-B in Part III, line 4 and is 1 position.

# Field 0534 - Invalid Conditions

3.12.26.8.6.1 (01-01-2026) Field 0534 - Invalid Conditions It's not numeric. The entry is other than "1" , "2" , "3" or blank.

# Field 0534 - Correction Procedures

3.12.26.8.6.2 (01-01-2022) Field 0534 - Correction Procedures Correct any coding or transcription errors. If Then box 4a is checked, enter a "1" . box 4b is checked, enter a "2" . both boxes are checked, enter a "3" . no box is checked, leave it blank.

# Field 0535 - Obligation Lease Installment Check Box

3.12.26.8.7 (01-01-2022) Field 0535 - Obligation Lease Installment Check Box Field 0535 is the Obligation Lease Installment Check Box, located on Form 8038-B in Part III, line 5 and is 1 position.

# Field 0535 - Invalid Conditions

3.12.26.8.7.1 (01-01-2026) Field 0535 - Invalid Conditions It's not numeric. The entry is other than "1" or blank.

# Field 0535 - Correction Procedures

3.12.26.8.7.2 (01-01-2022) Field 0535 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0535.

# Field 0541 - Stated Redemption Price at Maturity Amount

3.12.26.8.8 (01-01-2022) Field 0541 - Stated Redemption Price at Maturity Amount Field 0541 is the Stated Redemption Price at Maturity Amount, located on Form 8038-B Part IV, line 1 and is 15 positions Field is dollars only. The field is valid if it's blank.

# Field 0541 - Invalid Conditions

3.12.26.8.8.1 (01-01-2026) Field 0541 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 0541 - Correction Procedures

3.12.26.8.8.2 (01-01-2022) Field 0541 - Correction Procedures Correct any coding or transcriptions errors.

# Field 0542 - Final Maturity Date

3.12.26.8.9 (01-01-2022) Field 0542 - Final Maturity Date Field 0542 is the Final Maturity Date and is in YYYYMMDD format, located on Form 8038-B in Part IV, line 2 and is 8 positions.

# Field 0542 - Invalid Conditions

3.12.26.8.9.1 (01-01-2026) Field 0542 - Invalid Conditions Not in YYYYMMDD format. Not within the valid year, month, day range.

# Field 0542 - Correction Procedures

3.12.26.8.9.2 (01-01-2022) Field 0542 - Correction Procedures Correct any coding or transcription errors. If Then more than one date is present, enter the latest date in Field 0542. the maturity date is the same or prior to the Date of Issue, SSPND 211. the maturity date is blank, and you're unable to perfect it, SSPND 211. the maturity date contains an invalid year (earlier than 1950 or after 2099), perfect it from attachments. Rejects will: If Then a valid reply is received, Perfect the return. no reply or an invalid reply is received, Circle out the date if present and leave blank. Enter CCC "3" and continue processing.

# Field 0543 - Weighted Average Maturity (Years)

3.12.26.8.10 (01-01-2022) Field 0543 - Weighted Average Maturity (Years) Field 0543 is the Weighted Average Maturity Years, located on Form 8038-B in Part IV, line 3 and is 4 positions. The field is valid if it's blank.

# Field 05443 - Invalid Conditions

3.12.26.8.10.1 (01-01-2026) Field 05443 - Invalid Conditions It's not numeric. It's more or less than 4 positions.

# Field 0543 - Correction Procedures

3.12.26.8.10.2 (01-01-2022) Field 0543 - Correction Procedures Correct any coding or transcription errors. The entry can be in decimals out to the 2nd position as XX.XX and must be entered as such, filling in zeros before and after to equal 4 positions. Example: 1- Line entry is five and one half, you would enter 0550 in Field 0543. 2- Line entry is 10 3/4, you would enter 1075 in Field 0543. 3- Line entry is 5.26, you would enter 0526 in Field 0543.

# Field 0544 - Yield Percentage

3.12.26.8.11 (01-01-2022) Field 0544 - Yield Percentage Field 0544 is the Yield Percentage, located on Form 8038-B in Part IV, line 4 and is 6 positions. The field is valid if it's blank.

# Field 0544 - Invalid Conditions

3.12.26.8.11.1 (01-01-2026) Field 0544 - Invalid Conditions It's not numeric. It's more or less than 6 positions.

# Field 0544 - Correction Procedures

3.12.26.8.11.2 (01-01-2022) Field 0544 - Correction Procedures Correct any coding or transcription errors. The entry can be in decimals out to the 4th position as XX.XXXX and must be entered as such, filling in zeros before and after to equal 6 positions. Example: 1- Line entry is five and one half, you would enter 055000 in Field 0544. 2- Line entry is 10 3/4, you would enter 107500 in Field 0544. 3- Line entry is 5.26, you would enter 052600 in field 0544.

# Field 0545A - Variable Rate Issue Check Box

3.12.26.8.12 (01-01-2022) Field 0545A - Variable Rate Issue Check Box Field 0545A is the Variable Rate Issue Check Box, located on Form 8038-B in Part IV, line 5a and is 1 position.

# Field 0545A - Invalid Conditions

3.12.26.8.12.1 (01-01-2026) Field 0545A - Invalid Conditions It's not numeric. The entry is other than "1" or blank.

# Field 0545A - Correction Procedures

3.12.26.8.12.2 (01-01-2022) Field 0545A - Correction Procedures Correct any coding or transcription errors. If Then box 5a is checked, enter a "1" . the box isn't checked, delete the entry in Field 0545A.

# Field 0551 - Sales Proceeds Amount

3.12.26.8.13 (01-01-2022) Field 0551 - Sales Proceeds Amount Field 0551 is the Sales Proceeds Amount, located on Form 8038-B in Part V, line 1 and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 0551 - Invalid Conditions

3.12.26.8.13.1 (01-01-2026) Field 0551 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 0551 - Correction Procedures

3.12.26.8.13.2 (01-01-2022) Field 0551 - Correction Procedures Correct any coding or transcription errors.

# Field 0552 - Expected Investment Proceeds Amount

3.12.26.8.14 (01-01-2022) Field 0552 - Expected Investment Proceeds Amount Field 0552 is the Expected Investment Proceeds Amount, located on Form 8038-B in Part V, line 2 and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 0552 - Invalid Conditions

3.12.26.8.14.1 (01-01-2026) Field 0552 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 0552 - Correction Procedures

3.12.26.8.14.2 (01-01-2022) Field 0552 - Correction Procedures Correct any coding or transcription errors.

# Field 0553 - Proceeds Used for Accrued Interest Amount

3.12.26.8.15 (01-01-2022) Field 0553 - Proceeds Used for Accrued Interest Amount Field 0553 is the Proceeds Used for Accrued Interest Amount, located on Form 8038-B in Part V, line 3 and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 0553 - Invalid Conditions

3.12.26.8.15.1 (01-01-2026) Field 0553 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 0553 - Correction Procedures

3.12.26.8.15.2 (01-01-2022) Field 0553 - Correction Procedures Correct any coding or transcription errors.

# Field 0554 - Proceeds Used for bond Issuance Cost Amount

3.12.26.8.16 (01-01-2022) Field 0554 - Proceeds Used for bond Issuance Cost Amount Field 0554 is the Proceeds Used for bond Issuance Cost Amount, located on Form 8038-B in Part V, line 4 and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 0554 - Invalid Conditions

3.12.26.8.16.1 (01-01-2026) Field 0554 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 0554 - Correction Procedures

3.12.26.8.16.2 (01-01-2022) Field 0554 - Correction Procedures Correct any coding or transcription errors.

# Field 0555 - Proceeds Used for Credit Enhancement Amount

3.12.26.8.17 (01-01-2022) Field 0555 - Proceeds Used for Credit Enhancement Amount Field 0555 is the Proceeds Used for Credit Enhancement Amount, located on Form 8038-B in Part V, line 5 and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 0555 - Invalid Conditions

3.12.26.8.17.1 (01-01-2026) Field 0555 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 0555 - Correction Procedures

3.12.26.8.17.2 (01-01-2022) Field 0555 - Correction Procedures Correct any coding or transcription errors.

# Field 0556 - Proceeds Allocated to a Reasonably Required Reserve Fund Amount

3.12.26.8.18 (01-01-2022) Field 0556 - Proceeds Allocated to a Reasonably Required Reserve Fund Amount Field 0556 is the Proceeds Allocated to a Reasonably Required Reserve Fund Amount, located on Form 8038-B in Part V, line 6 and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 0556 - Invalid Conditions

3.12.26.8.18.1 (01-01-2026) Field 0556 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 0556 - Correction Procedures

3.12.26.8.18.2 (01-01-2022) Field 0556 - Correction Procedures Correct any coding or transcription errors.

# Field 0557 - Proceeds Used for Capital Expenditures Amount

3.12.26.8.19 (01-01-2022) Field 0557 - Proceeds Used for Capital Expenditures Amount Field 0557 is the Proceeds Used for Capital Expenditures Amount, located on Form 8038-B in Part V, line 7 and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 0557 - Invalid Conditions

3.12.26.8.19.1 (01-01-2026) Field 0557 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 0557 - Correction Procedures

3.12.26.8.19.2 (01-01-2022) Field 0557 - Correction Procedures Correct any coding or transcription errors.

# Field 0558 - Proceeds Used for Working Capital Expenditures Amount

3.12.26.8.20 (01-01-2022) Field 0558 - Proceeds Used for Working Capital Expenditures Amount Field 0558 is the Proceeds Used for Working Capital Expenditures Amount, located on Form 8038-B in Part V, line 8 and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 0558 - Invalid Conditions

3.12.26.8.20.1 (01-01-2026) Field 0558 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 0558 - Correction Procedures

3.12.26.8.20.2 (01-01-2022) Field 0558 - Correction Procedures Correct any coding or transcription errors.

# Field 0559 - Proceeds Used to Currently Refund Prior Issues Amount

3.12.26.8.21 (01-01-2022) Field 0559 - Proceeds Used to Currently Refund Prior Issues Amount Field 0559 is the Proceeds Used to Currently Refund Prior Issues Amount, located on Form 8038-B in Part V, line 9 and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 0559 - Invalid Conditions

3.12.26.8.21.1 (01-01-2026) Field 0559 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 0559 - Correction Procedures

3.12.26.8.21.2 (01-01-2022) Field 0559 - Correction Procedures Correct any coding or transcription errors.

# Field 05510 - Proceeds Used to Advance Refund Prior Issues Amount

3.12.26.8.22 (01-01-2022) Field 05510 - Proceeds Used to Advance Refund Prior Issues Amount Field 05510 is the Proceeds Used to Advance Refund Prior Issues Amount, located on Form 8038-B in Part V, line 10 and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 05510 - Invalid Conditions

3.12.26.8.22.1 (01-01-2026) Field 05510 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 05510 - Correction Procedures

3.12.26.8.22.2 (01-01-2022) Field 05510 - Correction Procedures Correct any coding or transcription errors.

# Section 06 - Form 8038-B

3.12.26.9 (01-01-2022) Section 06 - Form 8038-B Section 06 alpha designators, title, location and field lengths are listed below: Field Title Form 8038-B Field Lengths 0661 Remaining Weighted Average Maturity Currently Refunded Years Part VI, line 1 2 0662 Remaining Weighted Average Maturity Advance Refunded Years Part VI, Line 2, 2 0663 Refunded Bond Call Date Part VI, Line 3, 8 0664 Refunded Bond Issue Date Part VI, Line 4 8 0671 State Volume Cap allocated to Issuer Amount Part VII, Line 1 15 0672A Gross Proceeds Invested (GIC) Amount Part VII, Line 2a 15 0672B Final Maturity Date of GIC Part VII, Line 2b 8 0673 Proceeds of the Issue Amount Part VII, Line 3 15 0674A Loan Made from Proceeds Tax Exempt Issue Part VII, Line 4a Check Box 1 0674B Date of Master Pool Obligation Part VII, Line 4b 8 0674C EIN of Master Pool Obligation Part VII, Line 4c 9 0675A Hedge Indicator Box Part VII, Line 5a Check Box 1 0676 Hedge Super-Integrated Indicator Box Part VII, Line 6 Check Box 1 0677 Penalty Payment Election Indicator Box Part VII, Line 7 Check Box 1 0678 Issuer Established Procedure Nonqualified Box Part VII, Line 8 Check Box 1 0679 Issuer Established Procedure to Monitor Section 148 Box Part VII, Line 9 Check Box 1 0673 Proceeds of the Issue Amount Part VII, Line 3 15 0674A Loan Made from Proceeds Tax Exempt Issue Part VII, Line 4a Check Box 1 0674B Date of Master Pool Obligation Part VII, Line 4b 8 0674C EIN of Master Pool Obligation Part VII, Line 4c 9 0675A Hedge Indicator Box Part VII, Line 5a Check Box 1 0676 Hedge Super-Integrated Indicator Box Part VII, Line 6 Check Box 1 0677 Penalty Payment Election Indicator Box Part VII, Line 7 Check Box 1 0678 Issuer Established Procedure Nonqualified Box Part VII, Line 8 Check Box 1 0679 Issuer Established Procedure to Monitor Section 148 Box Part VII, Line 9 Check Box 1 0673 Proceeds of the Issue Amount Part VII, Line 3 15 0674A Loan Made from Proceeds Tax Exempt Issue Part VII, Line 4a Check Box 1 0673 Proceeds of the Issue Amount Part VII, Line 3 15 0674A Loan Made from Proceeds Tax Exempt Issue Part VII, Line 4a Check Box 1 0674B Date of Master Pool Obligation Part VII, Line 4b 8 0674C EIN of Master Pool Obligation Part VII, Line 4c 9 0675A Hedge Indicator Box Part VII, Line 5a Check Box 1 0676 Hedge Super-Integrated Indicator Box Part VII, Line 6 Check Box 1 0677 Penalty Payment Election Indicator Box Part VII, Line 7 Check Box 1 0678 Issuer Established Procedure Nonqualified Box Part VII, Line 8 Check Box 1 0679 Issuer Established Procedure to Monitor Section 148 Box Part VII, Line 9 Check Box 1 06SIG Signature Code Part VII, right margin of signature block 1 06PRE Preparation Code Part VII, right margin of the Paid Preparer's block 1 06PSN Preparer PTIN Part VII, Paid Preparer's PTIN 9 06PEN Preparer EIN Part VII, Paid Preparer's EIN 9 061PTN Preparer Telephone Number Part VII, Preparer's Telephone No. 10 0681 Consent Election Box Part VIII, Line 1 Check Box 1

# Field 0661 - Weighted Average Currently Refunded Years

3.12.26.9.1 (01-01-2022) Field 0661 - Weighted Average Currently Refunded Years Field 0661 is the Weighted Average Currently Refunded Years, located on Form 8038-B in Part VI, line 1 and is 2 positions. The field is valid if it's blank.

# Field 0661 - Invalid Conditions

3.12.26.9.1.1 (01-01-2026) Field 0661 - Invalid Conditions It's not numeric. More than 2 digits.

# Field 0661 - Correction Procedures

3.12.26.9.1.2 (01-01-2022) Field 0661 - Correction Procedures Correct any coding or transcription errors.

# Field 0662 - Weighted Average Advance Refunded Years

3.12.26.9.2 (01-01-2022) Field 0662 - Weighted Average Advance Refunded Years Field 0662 is the Weighted Average Advance Refunded Years, located on Form 8038-B in Part VI, line 2 and is 2 positions. The field is valid if it's blank.

# Field 0662 - Invalid Conditions

3.12.26.9.2.1 (01-01-2026) Field 0662 - Invalid Conditions It's not numeric. More than 2 digits.

# Field 0662 - Correction Procedures

3.12.26.9.2.2 (01-01-2022) Field 0662 - Correction Procedures Correct any coding or transcription errors.

# Field 0663 - Refunded Bonds Call Date

3.12.26.9.3 (01-01-2026) Field 0663 - Refunded Bonds Call Date Field 0663 is the Refunded Bonds Call Date, is in YYYYMMDD format, located on Form 8038-B in Part VI, line 3 and is 8 positions. The field is valid if it's blank.

# Field 0663 - Invalid Conditions

3.12.26.9.3.1 (01-01-2026) Field 0663 - Invalid Conditions Not in YYYYMMDD format. Not within the valid year, month, day range.

# Field 0663 - Correction Procedures

3.12.26.9.3.2 (01-01-2022) Field 0663 - Correction Procedures Correct any coding or transcription errors. If more than one refunded bonds call date is present, enter the latest date shown.

# Field 0664 - Refunded Bonds Issue Date

3.12.26.9.4 (01-01-2026) Field 0664 - Refunded Bonds Issue Date Field 0664 is the Refunded Bonds Issue Date, is in YYYYMMDD format, located on Form 8038-B in Part VI, line 4 and is 8 positions. The field is valid if it's blank.

# Field 0664 - Invalid Conditions

3.12.26.9.4.1 (01-01-2026) Field 0664 - Invalid Conditions Not in YYYYMMDD format. Not within the valid year, month, day range.

# Field 0664 - Correction Procedures

3.12.26.9.4.2 (01-01-2022) Field 0664 - Correction Procedures Correct any coding or transcription errors. If Then more than one Date of Issue is present, enter the earliest issue date. more than one Date of Issue is present, and a schedule to support these multiple dates isn't provided, SSPND 211. Rejects will: If Then a schedule is received, attach to the return. no reply or incomplete reply is received, enter CCC "3" and continue processing.

# Field 0671 - State Volume Cap Issue Amount

3.12.26.9.5 (01-01-2022) Field 0671 - State Volume Cap Issue Amount Field 0671 is the State Volume Cap Issue Amount, located on Form 8038-B in Part VII, line 1 and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 0671 - Invalid Conditions

3.12.26.9.5.1 (01-01-2026) Field 0671 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 0671 - Correction Procedures

3.12.26.9.5.2 (01-01-2022) Field 0671 - Correction Procedures Correct any coding or transcription errors. If Then Part II, line 1a or 1b is checked, leave blank and continue processing the return. line 1 is blank, and Part II, line 1c check box is marked or Part III, line 2a-2d has an issue amount, SSPND 211. the Volume Cap certification isn't attached, SSPND 211. Rejects will: If Then a reply is received, enter the volume cap amount in Field 0671. no reply or incomplete reply is received, Enter CCC "3" and continue processing.

# Field 0672A - Gross Proceeds Guaranteed Investment Contract (GIC) Amount

3.12.26.9.6 (01-01-2022) Field 0672A - Gross Proceeds Guaranteed Investment Contract (GIC) Amount Field 0672A is the Proceeds GIC Amount, located on Form 8038-B in Part VII, line 2a and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 0672A - Invalid Conditions

3.12.26.9.6.1 (01-01-2026) Field 0672A - Invalid Conditions It's not numeric. More thank 15 digits.

# Field 0672A - Correction Procedures

3.12.26.9.6.2 (01-01-2022) Field 0672A - Correction Procedures Correct any coding or transcription errors.

# Field 0672B - GIC Maturity Date

3.12.26.9.7 (01-01-2022) Field 0672B - GIC Maturity Date Field 0672B is the GIC Maturity Date, is transcribed in YYYYMMDD format, located on Form 8038-B in Part VII, line 2b and is 8 positions. The field is valid if it's blank.

# Field 0672B - Invalid Conditions

3.12.26.9.7.1 (01-01-2026) Field 0672B - Invalid Conditions Not in YYYYMMDD format. Not within the valid year, month, day range.

# Field 0672B - Correction Procedures

3.12.26.9.7.2 (01-01-2022) Field 0672B - Correction Procedures Correct any coding or transcription errors. If more than one GIC maturity date is present, enter the latest date shown.

# Field 0673 - Proceeds Other Government Loan Amount

3.12.26.9.8 (01-01-2022) Field 0673 - Proceeds Other Government Loan Amount Field 0673 is the Proceeds Other Government Loan Amount, located on Form 8038-B in Part VII, line 3 and is 15 positions. Field is dollars only. The field is valid if it's blank.

# Field 0673 - Invalid Conditions

3.12.26.9.8.1 (01-01-2026) Field 0673 - Invalid Conditions It's not numeric. More than 15 digits.

# Field 0673 - Correction Procedures

3.12.26.9.8.2 (01-01-2022) Field 0673 - Correction Procedures Correct any coding or transcription errors.

# Field 0674A - Loan Made from Proceeds Tax Exempt Issue Check Box

3.12.26.9.9 (01-01-2022) Field 0674A - Loan Made from Proceeds Tax Exempt Issue Check Box Field 0674A is the Tax Exempt Issue Check Box, located on Form 8038-B in Part VII, line 4a, box and is 1 position.

# Field 0674A - Invalid Conditions

3.12.26.9.9.1 (01-01-2026) Field 0674A - Invalid Conditions It's not numeric. The entry is other than "1" or blank.

# Field 0674A - Correction Procedures

3.12.26.9.9.2 (01-01-2022) Field 0674A - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0674A.

# Field 0674B - Date of Master Pool Obligation

3.12.26.9.10 (01-01-2026) Field 0674B - Date of Master Pool Obligation Field 0674B is the Date of Master Pool Obligation, is transcribed in YYYYMMDD format, located on Form 8038-B in Part VII, line 4b and is 8 positions.

# Field 0674B - Invalid Conditions

3.12.26.9.10.1 (01-01-2026) Field 0674B - Invalid Conditions Not in YYYYMMDD format. Not within the valid year, month, day range.

# Field 0674B - Correction Procedures

3.12.26.9.10.2 (01-01-2022) Field 0674B - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter the date from line 4b. the box isn't checked, delete the entry in Field 0674A.

# Field 0674C - Issuer EIN of Master Pool

3.12.26.9.11 (01-01-2022) Field 0674C - Issuer EIN of Master Pool Field 0674C is the Issuer EIN of Master Pool, located in Part VII, line 4c. This is a 9 position field.

# Field 0674C - Invalid Conditions

3.12.26.9.11.1 (01-01-2026) Field 0674C - Invalid Conditions It's not numeric. More than 9 digits.

# Field 0674C - Correction Procedures

3.12.26.9.11.2 (01-01-2022) Field 0674C - Correction Procedures Correct any coding or transcription errors. If unable to perfect, delete the entry in Field 0674C.

# Field 0675A - Hedge Identifier Check Box

3.12.26.9.12 (01-01-2026) Field 0675A - Hedge Identifier Check Box Field 0675A is the Hedge Identifier Check Box, located on Form 8038-B in Part VII, line 5a and is 1 position.

# Field 0675A - Invalid Conditions

3.12.26.9.12.1 (01-01-2026) Field 0675A - Invalid Conditions It's not numeric. The entry is other than "1" (signature present) or "3" (signature not present) after correspondence and no reply.

# Field 0675A - Correction Procedures

3.12.26.9.12.2 (01-01-2022) Field 0675A - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0675A.

# Field 0676 - Hedge Super-Integrated Identifier Check Box

3.12.26.9.13 (01-01-2026) Field 0676 - Hedge Super-Integrated Identifier Check Box Field 0676 is the Hedge Identifier Check Box, located on Form 8038-B in Part VII, line 6 and is 1 position.

# Field 0676 - Invalid Conditions

3.12.26.9.13.1 (01-01-2026) Field 0676 - Invalid Conditions It's not numeric. The entry is other than "1" or blank.

# Field 0676 - Correction Procedures

3.12.26.9.13.2 (01-01-2022) Field 0676 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0676.

# Field 0677 - Penalty Payment Election Indicator Check Box

3.12.26.9.14 (01-01-2026) Field 0677 - Penalty Payment Election Indicator Check Box Field 0677 is the Penalty Payment Election Indicator Check Box, located on Form 8038-B in Part VII, line 7 and is 1 position.

# Field 0677 - Invalid Conditions

3.12.26.9.14.1 (01-01-2026) Field 0677 - Invalid Conditions It's not numeric. The entry is other than "1" or blank.

# Field 0677 - Correction Procedures

3.12.26.9.14.2 (01-01-2022) Field 0677 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0677.

# Field 0678 - Issuer Established Procedure Non-qualified Section 1.141-12 Check Box

3.12.26.9.15 (01-01-2022) Field 0678 - Issuer Established Procedure Non-qualified Section 1.141-12 Check Box Field 0678 is the Issuer Established Procedure Non-qualified Section 1.141-12 Check Box, located on Form 8038-B in Part VII, line 8 and is 1 position.

# Field 0678 - Invalid Conditional

3.12.26.9.15.1 (01-01-2026) Field 0678 - Invalid Conditional It's not numeric. The entry is other than "1" or blank.

# Field 0678 - Correction Procedures

3.12.26.9.15.2 (01-01-2022) Field 0678 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0678.

# Field 0679 - Issuer Established Procedure to Monitor Section 148 Check Box

3.12.26.9.16 (01-01-2026) Field 0679 - Issuer Established Procedure to Monitor Section 148 Check Box Field 0679 is the Issuer Established to Monitor Section 148 Check Box, located on Form 8038-B in Part VII, line 9 and is 1 position.

# Field 0679 - Invalid Conditions

3.12.26.9.16.1 (01-01-2026) Field 0679 - Invalid Conditions It's not numeric. The entry is other than "1" or blank.

# Field 0679 - Correction Procedures

3.12.26.9.16.2 (01-01-2022) Field 0679 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0679.

# Field 06SIG - Signature Code

3.12.26.9.17 (01-01-2022) Field 06SIG - Signature Code Field 06SIG is the Signature Code, located in the right margin of the signature line and is 1 position.

# Field 06SIG - Invalid Conditions

3.12.26.9.17.1 (01-01-2022) Field 06SIG - Invalid Conditions It's not numeric. The entry is other than "1" or blank.

# Field 06SIG - Correction Procedures

3.12.26.9.17.2 (01-01-2022) Field 06SIG - Correction Procedures Correct any coding or transcription errors. If Then a signature is present, enter a "1" in the right margin next to the signature block. only a signature is missing, SSPND 225. Rejects will: If Then a valid reply is received, perfect the return by entering a "1" in Field 03SIG and enter the correspondence received date, Field 01CRD. no reply or an incomplete reply is received, enter CCC "3" in Field 03SIG and enter a "3" in Field 01CCC.

# Field 06PRE - Preparation Code

3.12.26.9.18 (01-01-2022) Field 06PRE - Preparation Code Field 06PRE is the Preparation Code, located in the right margin of the preparer's SSN or PTIN box and is 1 position.

# Field 06PRE - Invalid Conditions

3.12.26.9.18.1 (01-01-2022) Field 06PRE - Invalid Conditions It's not numeric. The entry is other than "1" or blank.

# Field 06PRE - Correction Procedures

3.12.26.9.18.2 (01-01-2022) Field 06PRE - Correction Procedures Enter a Preparation Code "1" in the right margin next to the "Preparer's SSN or PTIN" box if both of the following apply: The return is signed by a preparer. The paid preparer's section has information that is different than the person signing the return.

# Field 06PSN, Preparer's SSN or PTIN

3.12.26.9.19 (01-01-2022) Field 06PSN, Preparer's SSN or PTIN Field 06PSN is the Preparer's SSN or PTIN, located in the paid preparer's signature portion on page 1, in the preparer SSN or PTIN box and is 9 positions. The preparer's SSN must be a nine-digit number. A preparer's Tax Identification Number (PTIN) is a valid entry in the preparer's Social Security Number or PTIN area at the bottom of Form 8038-B. The PTIN is nine digits beginning with the alpha "P" , followed by an eight-digit number (e.g., PXXXXXXXX).

# Field 06PSN - Invalid Conditions

3.12.26.9.19.1 (01-01-2022) Field 06PSN - Invalid Conditions The first position is other than numeric or a "P" . The field is all zeros or all nines or the first position is "P" and the remaining positions are all zeros or all nines. Other than the first position isn't numerics.

# Field 06PSN - Correction Procedures

3.12.26.9.19.2 (01-01-2022) Field 06PSN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 06PEN, Preparer's EIN

3.12.26.9.20 (01-01-2022) Field 06PEN, Preparer's EIN Field 06PEN is the Preparer's EIN, located in the Paid Preparer's signature portion in the Firm's EIN box and is 9 positions. If present, the field may be any combination of numerics, except all zeros or all "nines" . The first character may be a "P" .

# Field 06PEN - Invalid Conditions

3.12.26.9.20.1 (01-01-2022) Field 06PEN - Invalid Conditions The first position is other than numeric. The field is all zeros or all nines.

# Field 06PEN - Correction Procedures

3.12.26.9.20.2 (01-01-2022) Field 06PEN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 06PTN, Preparer's Telephone Number

3.12.26.9.21 (01-01-2022) Field 06PTN, Preparer's Telephone Number Field 06PTN is the Preparer's Telephone Number, located in the Paid Preparer's signature portion, in the Firm's Phone no. box and is 10 positions.

# Field 06PTN - Invalid Conditions

3.12.26.9.21.1 (01-01-2026) Field 06PTN - Invalid Conditions It is not numeric. It is fewer than 10 digits.

# Field 06PTN - Correction Procedures

3.12.26.9.21.2 (01-01-2022) Field 06PTN - Correction Procedures If more than 10 digits are present, enter the first 10 digits only and continue processing. If the paid preparer's phone number is incomplete, illegible, or fewer than 10 digits, review the return and all attachments. If Then a complete paid preparer's phone number is located elsewhere on the return or attachments, edit to the phone number line. a complete paid preparer's phone number isn't located or the number is illegible, Delete. Don't attempt to correct the field.

# Field 0681 - Consent Election Check Box

3.12.26.9.22 (01-01-2022) Field 0681 - Consent Election Check Box Field 0681 is the Consent Election Check Box, located on Form 8038-B in Part VIII, line 1 and is 1 position. The field is valid if the entry is "1" or "2" .

# Field 0681 - Invalid Conditions

3.12.26.9.22.1 (01-01-2026) Field 0681 - Invalid Conditions It's not numeric. The entry is other than a "1" or "2" .

# Field 0681 - Correction Procedures

3.12.26.9.22.2 (01-01-2022) Field 0681 - Correction Procedures Correct any coding or transcription errors. If Then the Yes box is checked, enter a "1" . the No box is checked, enter a "2" . both boxes are checked, enter a "2" . neither box is checked, enter a "2" .

# Section 01 - Form 8038-CP

3.12.26.10 (06-02-2025) Section 01 - Form 8038-CP Section 01 Alpha Designators, Title, Location and Field Lengths are listed below: Field Title Form 8038-CP Field lengths 01NC Name Control Part I, line 1 4 >>>> Name Control under print 4 01EIN Employer Identification Number Part I, line 2 9 01TXP Tax Period Not edited, auto generate from Part III, line 18 Interest Payment Date 6 01RPT Report Number Part II, line 10 3 01CCC Computer Condition Code Part III, title line 10 01RCD Received Date Dotted line 21a 8 01CRD Correspondence Received Date Part II, line 13 right side 8 01NME Name of Entity to Receive Payment Part I, line 1 35 01NM2 Name of Entity second Name Line Part I, line 1 35 01EI2 Issuer's EIN Part II, line 8 9 01CON In Care of Name Line Part I, line 1 35 01FAD Foreign Address Part I, line 2 35 01ADD Street Address Part I, line 3 35 01CTY City Part I, line 4 22 01ST State Part I, line 4 2 01ZIP Zip Part I, line 4 12 01DTI Date of Issue Part II, line 12 8 01INM Name of Issue Part II, line 13 35 01CUS CUSIP Number Part II, line 14 12 01CAF CAF Indicator Part I, left margin of line 5 1 N/A ERS Action Code Bottom Margin 3 TPNC Taxpayer Notice Code N/A 6 Effective January 01, 2022, the Issuer's entity information (Part II, line 7 through 11) is rerouted to post to Master File as the primary EIN. The Issuers also assign their own report number to each Form 8038-CP filed. The SPP&O Analyst will no longer assign or edit report numbers unless the filer fails to enter one on their Form 8038-CP. The following fields must be edited by SPP&O Analyst prior to receipt in Code and Edit. If these fields haven't been edited or require additional research, contact SPP&O via secure e-mail as outlined in (3) below. Part I, line 1, Payee name Part I, line 2, Payee EIN Part II, line 7, Issuer's Name Part II, line 8, Issuer's EIN Part II, line 10, Report Number Part III, line 18, Interest Payment Date SSPND 490 and refer to the steps below when requesting SPP&O Analyst assistance in order to resolve the error. Contact is initiated by the ERS/Reject lead (or back-up) to the SPP&O Analyst through secured e-mail. Attach a scanned copy of the Form 8038-CP to the secure e-mail and explain what needs to be corrected on the return (i.e., No report number, invalid EIN, etc.). The following individuals must also be copied (cc) on the e-mail: - the OSPC Code and Edit and ERS/Rejects P&A analyst that have oversight of the program, - TE/GE HQ analyst with oversight of the TEB program. SPP&O Analyst will provide a response within 24 hours. If a response is not received within 24 hours, notify the OSPC P&A analyst who will contact the SPP&O Analyst.

# Field 01NC - Name Control

3.12.26.10.1 (01-01-2022) Field 01NC - Name Control Field 01NC, Name Control is underlined from Part I, line 1, and is 4 positions. The field must have 1 to 4 characters (alpha, numeric, ampersand, hyphen). The field may have 1 to 3 blanks. The name control has its own validity check.

# Field 01NC - Invalid Conditions

3.12.26.10.1.1 (01-01-2022) Field 01NC - Invalid Conditions The 1st position is other than a letter or number. 2nd, 3rd, and 4th positions contain characters other than letters, numbers, ampersand (&), hyphens (-), blanks, or. Any character follows a blank.

# Field 01NC - Correction Procedures

3.12.26.10.1.2 (05-14-2025) Field 01NC - Correction Procedures To determine the correct name control, refer to IRM 3.13.2, BMF Account Numbers. Delete the entry in Field 01NC, and enter the correct name control above it. If N/C can't be determined, SSPND 320 to Entity for research. If Entity assigns a new EIN, contact SPP&O Analyst for report number assignment.

# Name Control under print

3.12.26.10.2 (01-01-2022) Name Control under print Name control under print is designed to reduce the number of unpostables that occur when the transcribed name control doesn't match the name control for the EIN on the Entity Index File (EIF). The name control under print will be removed when the following occurs: The name control under print and the entry Field 01NC agree.

# Field 01EIN - Employer Identification Number

3.12.26.10.3 (01-01-2022) Field 01EIN - Employer Identification Number Field 01EIN is the Employer Identification Number, located in Part I, line 2 and is 9 positions.

# Field 01EIN - Invalid Conditions

3.12.26.10.3.1 (01-01-2022) Field 01EIN - Invalid Conditions The field isn't present or isn't all numeric. The EIN is all zeros or all nines. The first two digits are 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89.

# Field 01EIN - EIN Correction Procedures

3.12.26.10.3.2 (05-14-2025) Field 01EIN - EIN Correction Procedures Correct any coding or transcription errors. If Then a valid EIN isn't present on the return, missing, illegible, invalid, or there are multiple EINs present, SSPND 490. Contact SPP&O Analyst via secure e-mail for correction. See IRM 3.12.26.10 (3) above for routing procedures.

# Field 01TXP - Tax Period

3.12.26.10.4 (01-01-2022) Field 01TXP - Tax Period Field 01TXP is the Tax Period, automatically generated from the Interest Payment Date (Field 0218) and is 6 positions.

# Field 01TXP - Invalid Conditions

3.12.26.10.4.1 (01-01-2022) Field 01TXP - Invalid Conditions It is all blank. It isn't all numeric. The year is after the current year. The year is before 200901. It isn't equal to the Interest Payment Date (Field 0218 will also be invalid).

# Field 01TXP - Correction Procedures

3.12.26.10.4.2 (05-14-2025) Field 01TXP - Correction Procedures Correct any coding or transcription errors. If Then the interest payment date is missing, SSPND 490. Contact SPP&O Analyst via secure e-mail for correction. See IRM 3.12.26.10 (3) above for routing procedures. the tax period hasn't been edited, edit and enter the interest payment date in YYYYMM format. Example: If Interest Payment Date is April 12, 2019, Field 01TXP is 201904. Early filed procedures don't apply to the Form 8038-CP. If an early filed Form 8038-CP is identified, route the return to the SPP&O Analyst, MS: 1110.

# Field 01RPT - Report Number

3.12.26.10.5 (01-01-2022) Field 01RPT - Report Number Field 01RPT is the Report Number, located in Part II, line 10 and is 3 positions.

# Field 01RPT - Invalid Conditions

3.12.26.10.5.1 (01-01-2022) Field 01RPT - Invalid Conditions It isn't numeric. It is other than blank or 200-299, 400-499 or 800-899.

# Field 01RPT - Correction Procedures

3.12.26.10.5.2 (05-14-2025) Field 01RPT - Correction Procedures Correct any coding or transcription errors. If Then the report number is blank or other than 200-299, 400-499 or 800-899, SSPND 490. Contact SPP&O Analyst via secure e-mail for correction. See IRM 3.12.26.10 (3) above for routing procedures.

# Field 01CCC Computer Condition Codes

3.12.26.10.6 (01-01-2022) Field 01CCC Computer Condition Codes Field 01CCC is Computer Condition Code, is edited on the Part III title line in the middle and is 10 positions. The valid codes for Form 8038-CP are "D" , "F" , "G" , "R" , "3" , "O" , "W" ,, "C" and "X" . Note: All Forms 8038-CP must have a CCC "C" edited on the return.

# Field 01CCC - Invalid Conditions

3.12.26.10.6.1 (01-01-2022) Field 01CCC - Invalid Conditions CCC "G" and any CCC other than "3" is present. CCC "7" is present with both CCC "D" and "R" . CCC "C" isn't present on Form 8038-CP.

# Field 01CCC - Correction Procedures

3.12.26.10.6.2 (05-14-2025) Field 01CCC - Correction Procedures Correct any coding or transcription errors. If CCC "C" is not present on Form 8038-CP, edit CCC "C" on the return and enter "C" in Field 01CCC. If the codes were entered incorrectly, refer to the return and the CCC table below to determine which codes are necessary. Note: Late filing and paying penalties do not apply to Form 8038-CP, so do not enter CCC "R" and "D" . Continue processing return. If Then the return is an amended return, Cancel the DLN. Attach Form 4227 stating "Cancel to Accounts Management" (MS: 6276). Note: CCC "G" is valid, but currently not being used for paper processing. CCC DEFINITION USE IF FOR FORM(S) D Reasonable cause for failure to pay timely Untimely paid return and reasonable cause is established in accordance with Revenue Procedure 90-11. Note: If prepaid penalty is included, DO NOT use Condition Code "D" . 8038-T F Final return Return indicates It's a Final. 8038-T 8038-CP G Amended return Amended returns. (Not applicable to TEB returns.) 8038 8038-G 8038-GC 8038-T 8328 8703 R Reasonable cause for failure to file return timely Untimely filed return and reasonable cause is established in accordance with Rev. Proc. 88-10 ; Rev. Proc. 2002-48, Rev. Proc. 90-11, or Rev. Proc. 2005-40. 8038 8038-G 8038-GC 8038-T 8703 3 No Reply Input when issuer doesn't reply to IRS correspondence. 8038 8038-CP 8038-G 8038-GC 8038-T 8328 8703 7 Reasonable cause was considered and denied. Return was "referred to TEB" or Form 8038-T was secured by TEB and a late filing CP 142 notice won't be generated. Reasonable cause was not granted. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Form 8038-T CP 142 late filing correspondence won't be issued because the return was secured by TEB. 8038 8038-B 8038-G 8038-GC 8038-T 8703 O Input when a refund is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ which is the amount set for manual refunds to be issued; however, for Form 8038-CP if Line 22 is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ it needs to be sent to SPP&O for review. Input when the SPP&O Analyst performing the initial review requests a refund be stopped (regardless of the amount). Note: CCC O freezes the affected tax module unless or until a TC 840 transaction is posted. Used to stop a refund from generating so a manual refund can be done. 8038-CP H Form 8038-G, Line 18- other described as Tribal Economic Development Bond The description on Form 8038-G, line 18 other reads Tribal Economic Development Bond. 8038-G W Prevents the validity check on returns which are filed two years and nine months after the due date. Indicates Statute Cleared. Edit CCC W if the statute return is stamped Cleared by Statute. Note: Edit CCC "W" only when the return processing date is two years and nine months after the return due date or received date, whichever is later. 8038-CP C Indicates a Form 8038-CP is subject to the sequestration decrease. CCC C isn't present on a Form 8038-CP. 8038-CP X Module freeze Used to freeze module from refunding or offsetting credit. 8038-CP

# Field 01RCD - Received Date

3.12.26.10.7 (05-14-2025) Field 01RCD - Received Date Field 01RCD is the received date and date-stamped by Receipt and Control or perfected by SPP&O Analyst in the center portion of the return. A receive date is always required and is 8 positions.

# Field 01RCD - Invalid Conditions

3.12.26.10.7.1 (01-01-2022) Field 01RCD - Invalid Conditions It's not in YYYYMMDD format. Later than the current processing date. Prior to 200901. It's not all numeric. It's blank. The Received Date 01RCD is equal to or prior to the Interest payment Date, 0218. Both Fields 01RCD and 0218 are invalid.

# Field 01RCD - Correction Procedures

3.12.26.10.7.2 (01-01-2022) Field 01RCD - Correction Procedures Correct any coding or transcription errors. If Then multiple dates are present, use the earliest date. there's no received date or the date stamp is illegible on the return, Determine the date in the following order and enter the date in the Field 01RCD: U.S. Postal Service Postmark Date/Designated Private Delivery Service (i.e., Federal Express). Note: If both U.S. Postal Service and Private meter marks are present, honor the U.S. Postal Service date. SCAMPS (service center automatic mail processing system) digital date Revenue Officer's or other IRS officials' signature date Signature Date if within current year unless other information indicates signature date is invalid. Julian Date minus 10 days ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ change Field 01RCD to agree with the postmark date.

# Field 01CRD - Correspondence Received Date

3.12.26.10.8 (01-01-2022) Field 01CRD - Correspondence Received Date Field 01CRD is the Correspondence Received Date (CRD) and is 8 positions.

# Field 01CRD - Invalid Conditions

3.12.26.10.8.1 (01-01-2022) Field 01CRD - Invalid Conditions Not all numeric. The date is earlier than or equal to the return due date. See Exhibit 3.12.26-2 for return due dates. The date is equal to or earlier than the received date. The date is later than the processing date. CCC "3" is present.

# Field 01CRD - Correction Procedures

3.12.26.10.8.2 (01-01-2022) Field 01CRD - Correction Procedures Correct any coding or transcription errors. Both the original Received Date and the Correspondence Received Date must be present. the reply isn't date stamped, use the U.S. Postal Service postmark date on the envelope attached to the reply as the CRD. a faxed reply is received, Refer to IRM 3.12.38, ERS BMF General Instructions to determine the correct CRD. both the CRD and CCC 3 are present, If a "No Reply," delete the CRD. If reply is received, delete CCC "3" .

# Field 01NME, Name of Entity to Receive Payment of the Credit

3.12.26.10.9 (01-01-2022) Field 01NME, Name of Entity to Receive Payment of the Credit Field 01NME is the Name of the Entity to Receive the Payment of Credit, located in Part I, line 1 and is 35 positions.

# Field 01NME - Invalid Conditions

3.12.26.10.9.1 (01-01-2022) Field 01NME - Invalid Conditions The first position isn't alpha or numeric. Any character isn't alpha, numeric, ampersand, hyphen, or blank. There are two consecutive blanks followed by valid characters.

# Field 01NME - Correction Procedures

3.12.26.10.9.2 (01-01-2022) Field 01NME - Correction Procedures Compare Field 01NME entry with the entry on the return. If Then the field was transcribed incorrectly, correct Field 01NME. the issuer name exceeds 35 characters, continue the name in Field 01NM2.

# Field 01NM2, Name of Entity Second Name Line

3.12.26.10.10 (01-01-2022) Field 01NM2, Name of Entity Second Name Line Field 01NM2 is the second name line of the entity issuing the bonds, located in Part I. The field is also used as an overflow for the first name line and is 35 positions.

# Field 01NM2 - Invalid Conditions

3.12.26.10.10.1 (01-01-2022) Field 01NM2 - Invalid Conditions The first position isn't alpha or numeric. Any character isn't alpha, numeric, ampersand, hyphen, or blank. There are two consecutive blanks followed by valid characters.

# Field 01NM2 - Correction Procedures

3.12.26.10.10.2 (01-01-2022) Field 01NM2 - Correction Procedures Compare Field 01NM2 with the name on the return. If the field was transcribed incorrectly, correct Field 01NM2.

# Field 01CON - In Care of Name Line

3.12.26.10.11 (01-01-2022) Field 01CON - In Care of Name Line Field 01CON is the In Care of Name Line, located in Part I, Entity Section and is 35 positions. The field is valid if it's blank.

# Field 01CON - Invalid Conditions

3.12.26.10.11.1 (01-01-2022) Field 01CON - Invalid Conditions Any characters are not alpha or numeric.

# Field 01CON - Correction Procedures

3.12.26.10.11.2 (01-01-2022) Field 01CON - Correction Procedures Correct any coding or transcription errors.

# Field 01FAD - Foreign Address

3.12.26.10.12 (01-01-2022) Field 01FAD - Foreign Address Field 01FAD is the Foreign Address, located in Part 1, Entity Section and is 35 positions which can include alpha, numeric, and special characters. The field is valid if it's blank.

# Field 01FAD - Invalid Conditions

3.12.26.10.12.1 (01-01-2022) Field 01FAD - Invalid Conditions 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 the field on the return.

# Field 01FAD - Correction Procedures

3.12.26.10.12.2 (01-01-2022) Field 01FAD - Correction Procedures Normally, a foreign address is not acceptable on tax exempt bond forms. If a foreign address is present, contact the OSPC P&A analyst who will elevate the issue to the TE/GE HQ analyst with oversight of the TEB program. Exception: If Form 8038-CP, Part I entity doesn't match the entity in Part II, a foreign address is valid. Continue to process with the foreign address. If a foreign address isn't present on the return: SSPND 610 Renumber return to domestic.

# Field 01ADD - Street Address

3.12.26.10.13 (01-01-2022) Field 01ADD - Street Address Field 01ADD is the Street characters, located in Part I, line 3 and is 35 positions.

# Field 01ADD - Invalid Conditions

3.12.26.10.13.1 (01-01-2022) Field 01ADD - Invalid Conditions The first position is blank. Any character isn't alpha, numeric, blank, hyphen (-), and slash (/). There are two consecutive blanks followed by valid characters. A Major City Code (MCC) is present in Field 01CTY and a street address isn't present.

# Field 01ADD - Correction Procedures

3.12.26.10.13.2 (01-01-2022) Field 01ADD - Correction Procedures Correct any coding or transcription errors. Refer to the street address on the return. If Then the address on the return is illegible, refer to the envelope and/or attachments to determine the taxpayer's correct address. you can't perfect it, delete Fields 01ADD, 01CTY, 01ST and 01ZIP. To verify the MCC, refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations. If Then the MCC is correct and valid, and the street address is present and legible on the return, enter the street address to Field 01ADD. a valid street address isn't available after research is conducted, delete Fields 01ADD, 01CTY, 01ST and 01ZIP.

# Field 01CTY - City

3.12.26.10.14 (01-01-2022) Field 01CTY - City Field 01CTY is the City, located in Part I, line 4 and is 22 positions.

# Field 01CTY - Invalid conditions

3.12.26.10.14.1 (01-01-2022) Field 01CTY - Invalid conditions The first position is blank. The second and third positions are blank. A character follows the first two adjoining blanks. Any character isn't alpha or blank. The MCC is invalid. Foreign country code isn't present, incorrect, or contains "XX" .

# Field 01CTY - Correction Procedures

3.12.26.10.14.2 (01-01-2022) Field 01CTY - Correction Procedures Correct any coding or transcription errors. Refer to the city shown on the return. If Then the city on the return is illegible, refer to the envelope and attachments to determine the correct city. you can't perfect it, delete address Fields 01ADD, 01CTY, 01ST and 01ZIP. A MCC is present and A state code is also present in Field 01ST. To correct, refer to the return and Document 7475, to verify the MCC. If Then the MCC is correct, delete the state code entered in Field 01ST. the MCC isn't correct, enter the full name of the city in Field 01CTY. a foreign address is shown on the return, contact the OSPC P&A analyst who will elevate the issue to the TE/GE HQ analyst with oversight of the TEB program. Verify the state code entered in Field 01ST is correct. This field and the ZIP code field a invalid if a MCC is present and the ZIP Code isn't valid for the city. If Then the ZIP code and MCC were transcribed correctly, and the ZIP code is invalid for the city, Refer to the envelope and attachments to locate a valid ZIP code. One is located, enter in Field 01ZIP. the correct ZIP code isn't available on the document or attachments, look up the ZIP code in Document 7475 and enter into Field 01ZIP.

# Field 01ST - State

3.12.26.10.15 (01-01-2022) Field 01ST - State Field 01ST is the State, located in Part I, line 4 and is 2 positions. The field contains two alpha characters.

# Field 01ST - Invalid Conditions

3.12.26.10.15.1 (01-01-2022) Field 01ST - Invalid Conditions It's blank, and the MCC isn't present in Field 01CTY. It contains other than a valid state code.

# Field 01ST - Correction Procedures

3.12.26.10.15.2 (01-01-2022) Field 01ST - Correction Procedures Correct any coding or transcription errors. Refer to the return and Document 7475 to determine the correct state code. Both 01ST and 01ZIP will be invalid if the ZIP code isn't valid for the state. To correct, refer to the return and Document 7475, to verify the state and ZIP code. If Then the state code is incorrect, determine the correct code and enter it in Field 01ST. the ZIP code isn't valid for the state, refer to the envelope and attachments to obtain a valid code. a valid ZIP code can't be found on the return or attachments, refer to Document 7475. Returns with address changes in the following American possessions can be input with the return the same as a domestic address: American Samoa (AS) Mariana Islands (MH) Puerto Rico (PR) Virgin Islands (VI) Guam (GU)

# Field 01ZIP - Zip Code

3.12.26.10.16 (01-01-2022) Field 01ZIP - Zip Code Field 01ZIP is the ZIP Code, located in Part I, line 4 and is 12 positions.

# Field 01ZIP - Invalid Conditions

3.12.26.10.16.1 (01-01-2022) Field 01ZIP - Invalid Conditions It isn't all numeric or blank. There are not 5, 9 or 12 numeric characters.

# Field 01ZIP - Correction Procedures

3.12.26.10.16.2 (01-01-2022) Field 01ZIP - Correction Procedures Correct any coding or transcription errors. Refer to the return and attachments to determine the correct ZIP code. If a valid ZIP code can't be found, refer to Document 7475 to determine the correct ZIP code.

# Field 01DTI - Date of Issue

3.12.26.10.17 (01-01-2022) Field 01DTI - Date of Issue Field 01DTI is the Date of Issue, located in Part II, line 12 and is 8 positions.

# Field 01DTI - Invalid Conditions

3.12.26.10.17.1 (01-01-2022) Field 01DTI - Invalid Conditions The field isn't present or not numeric. It's equal to or after the received date (01RCD will also be invalid). It's blank. It's a future date (later than the IPD).

# Field 01DTI - Correction Procedures

3.12.26.10.17.2 (05-14-2025) Field 01DTI - Correction Procedures Correct any coding or transcription errors. Enter the date in YYYYMMDD format. If Then the Date of Issue is after the received date, change Field 01DTI to 02172009. more than one day is present, enter the earliest date. the Date of Issue is: prior to 20090217, blank, or your can't perfect it, change Field 01DTI (Date of Issue) to 20090217. the Date of Issue is a future date (later than the IPD), SSPND 211. Issue CRX 6436c letter (if correspondence hasn't already been issued) requesting a valid issue date. Rejects will: If Then a reply is received, Enter the correct "Date of Issue" in Field 01DTI. Enter the correspondence received date in Field 01CRD. no reply is received, Reduce the credit by entering ≡ ≡ ≡ ≡ ≡ ≡ in Fields 0219A or 0219C (as applicable). Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Field 0220A - 0220F). Enter the return received date in Field 01DTI. Enter a "3" in Filed 01CCC. Issue 5836c "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secure e-mail to SPP&O Analyst. Annotate "No Consideration - 5836c sent" on the return.

# Field 01INM - Name of Issue

3.12.26.10.18 (01-01-2022) Field 01INM - Name of Issue Field 01INM is the Name of Issue, located in Part II, line 13 and is 35 positions.

# Field 01NM - Invalid Conditions

3.12.26.10.18.1 (01-01-2022) Field 01NM - Invalid Conditions The first position isn't alpha or numeric. Any characters are not alpha, numeric, ampersand or hyphen. There are two consecutive blanks, followed by valid characters.

# Field 01NM - Correction Procedures

3.12.26.10.18.2 (01-01-2022) Field 01NM - Correction Procedures Correct any coding or transcription errors. If the name of issue exceeds 35 characters, enter only the first 35 characters. If unable to correct, leave blank.

# Field 01CUS - CUSIP Number

3.12.26.10.19 (01-01-2022) Field 01CUS - CUSIP Number Field 01CUS is the CUSIP Number, located in Part II, line 14. It may be alpha, numeric and is 12 positions. If the filer listed an entry of "NONE" , It's an acceptable entry.

# Field 01CUS - Invalid Conditions

3.12.26.10.19.1 (01-01-2022) Field 01CUS - Invalid Conditions Field 01CUS is invalid if it's fewer than 9 characters or multiple CUSIP numbers are present.

# Field 01CUS - Correction Procedures

3.12.26.10.19.2 (01-01-2022) Field 01CUS - Correction Procedures Correct any coding or transcription errors. The CUSIP number is a combination of nine alpha and numeric characters. If Then multiple CUSIP numbers are present, enter the first number in Field 01CUS. fewer than nine characters, enter the number of characters present on line 14 in Field 01CUS. the word "None" is present, enter "None" in Field 01CUS. blank, leave blank.

# Field 01CAF - CAF Indicator

3.12.26.10.20 (01-01-2022) Field 01CAF - CAF Indicator Field 01CAF is the CAF Code Indicator, located to the left of line 5 in the margin and 1 position.

# Field 01CAF - Invalid Conditions

3.12.26.10.20.1 (01-01-2026) Field 01CAF - Invalid Conditions Field is not numeric. Entry is not 1 through 7.

# Field 01CAF - Correction Procedures

3.12.26.10.20.2 (01-01-2022) Field 01CAF - Correction Procedures If the field has an entry other than 1 - 7, delete field. Note: The CAF indicator is no longer edited by Code & Edit.

# ERS Action Codes

3.12.26.10.21 (01-01-2026) ERS Action Codes The Action Code is located in the bottom left margin if present and is 3 positions.

# ERS Action Codes - Invalid conditions

3.12.26.10.21.1 (01-01-2026) ERS Action Codes - Invalid conditions If the ERS AC is other than 001-999

# ERS Action Code - Correction Procedures

3.12.26.10.21.2 (01-01-2022) ERS Action Code - Correction Procedures If the ERS AC is other than 001-999, see Exhibit 3.12.26-5 for a list of valid ERS AC.

# TPNC - Taxpayer Notice Code

3.12.26.10.22 (10-24-2022) TPNC - Taxpayer Notice Code If present, it must be 2 positions. Note: TPNCs 01 through 07 must not be used on Form 8038-CP. If correspondence is necessary, use CRX letter 6436C or 5836C (as applicable). Taxpayer Notice Code Point of Error Error message 01 Field 0222, Amount of Credit Payment There was an error made on the amount reported for the amount of credit to be received in Part III line 22. Line 22 must equal the total of lines 20a, 20b, 20c, 20d, 20e, 20f, 21a and 21b. 02 Field 022A, Build America Bonds There was an error made in your calculation for Build America bonds on Part III line 20a. The amount reported on Part III line 20a must equal 35% of line 19. 03 Field 022B, Recovery Zone Economic Development Bonds There was an error made in your calculation for recovery zone economic development bonds on Part III line 20b. The amount reported on Part III line 20b must equal 45% of line 19. 04 Field 022C, New Clean Renewable Energy Bond There was an error made in your calculation for the New Clean Renewable Energy Bonds on Part III, line 20c. The amount reported on Part III, line 20c must be the lesser of line 19a or line 19c. 05 Field 022D, Qualified Energy Conservation Bonds There was an error made in your calculation for Qualified Energy Conservation Bonds on Part III, line 20d. The amount reported on Part III line 20d must equal the lesser of line 19a or line 19c 06 Field 022E, Qualified Zone Academy Bonds There was an error made in your calculation for Qualified Zone Academy Bonds on Part III, line 20e. The amount reported on Part III, line 20e must equal the lesser of lines 19a or 19c. 07 Field 022F, Qualified School Construction Bonds There was an error made in your calculation for Qualified School Construction Bonds on Part III, line 20f. The amount reported on Part III, line 20f must equal the lesser of lines 19a or 19c.

# TPNC - Invalid Conditions

3.12.26.10.22.1 (01-01-2022) TPNC - Invalid Conditions It's other than numeric. More than one TPNC is present. It's other than the above valid TPNCs.

# TPNC - Correction Procedures

3.12.26.10.22.2 (01-01-2022) TPNC - Correction Procedures Correct any coding or transcription errors. If correspondence is necessary in order to resolve the issue, send CRX 6436C letter.

# Section 02 - Form 8038-CP

3.12.26.11 (10-24-2022) Section 02 - Form 8038-CP Section 02 Alpha Designators, Title, Location and Field Lengths are listed below: Field Title Form 8038-CP Field lengths 02NM1 Issuer Name Part II, line 7 35 02EIN Part II EIN Part II, line 8 9 02ADD Street Address Street Address 35 02CTY City Part II, line 11 22 02ST State Code Part II, line 11 2 02ZIP ZIP Code Part II, line 11 12 0217A Variable and Fixed Check Box Part III, line 17a 1 0217B Issue Price Amount Part II, line 17b 15 0217C Type of Bond Code Part II, line 17c 3 0218 Interest Payment Date Part III, line 18 8 0219A Interest Payable on Interest Payment Date Amount Part III, line 19a 15 0219B Applicable Credit Rate Part III, line 19b 4 0219C Interest Payable to Bondholders Based on Applicable Credit Rate Part III, line 19c 15 0220A Build America Bonds Amount Part III, line 20a 15 0220B Recovery Zone Economic Dev Bonds Amount Part III, line 20b 15 0220C New Clean Renewable Energy Bond Part III, line 20c 15 0220D Qualified Energy Conservation Bonds Part III, line 20d 15 0220E Qualified Zone Academy Bonds Part III, line 20e 15 0220F Qualified School Construction Bonds Part III, line 20f 15 0221A Net Increase Amount Part III, line 21a 15 0221B Net Decrease Amount Part III, line 21b 15 0221C Net Increase/Decease Explanation Code Part III, line 21c 3 0222 Credit Payable Amount Part III, line 22 15 0223A Change to Debt Service Schedule Check Boxes Part III, line 23a 1 0223B Debt Service Schedule Explanation Code Part III, line 23b 3 0224A Interest Payments Current Check Boxes Part III, line 24a 1 0224B Explanation Code Part III, 24b 3 0225 Final Interest Check Box Part III line 25 1 0226 Schedule A, line 3 amount Schedule A, line 3 15 02SIG Signature Code Part III, right margin of signature block 1 02PRE Preparer Code To the right of Prep SSN or PTIN 1 02PSN Preparer SSN/ PTN Preparer's SSN or PTIN box 9 02PEN Preparer EIN Firm's EIN box 9 02CBT Preparer Telephone No. Firm's Phone No. box 10

# Field 02NM1, Issuer's Name

3.12.26.11.1 (01-01-2022) Field 02NM1, Issuer's Name Field 02NM1 is the Name of the Entity Issuing the Bond (not the name of the entity receiving the benefit of the financing), located in Part II, line 7 and is 35 positions. A zero, N/A, dash, or none are not acceptable entries.

# Field 02NM1 - Invalid Conditions

3.12.26.11.1.1 (01-01-2022) Field 02NM1 - Invalid Conditions The first position isn't alpha or numeric. Any characters are not alpha, numeric, ampersand, or hyphen or blank. There are two consecutive blanks followed by valid characters.

# Field 02NM1 - Correction Procedures

3.12.26.11.1.2 (05-14-2025) Field 02NM1 - Correction Procedures Correct any coding or transcription errors. Compare Field 02NM1 entry with the entry on the return. If Then "SAME" was entered on Field 02NM1 (Part II, line 7), enter the Issuer's name from Field 01NME (Part I, line 1) in Field 02NM1. the issuer's name exceeds 35 characters, enter only the first 35 characters. blank, and Field 02EIN (Part II, line 8) matches Field 01EIN (Part I, line 2) and/or Field 02ADD (Part II, line 9) and Fields 02CTY, 02ST and 02ZIP (Part II, lines 11) address matches Field 01ADD (Part I, line 3) and Field 01CTY, 01ST and 01ZIP (Part I, line 4), enter the issuer's name in Field 01NME (Part I, line 1) to Field 02NM1 (Part II, line 7). blank and Field 02EIN (Part II, line 8) doesn't match Field (01EIN) (Part I, line 2), research EIN in Field 02EIN (Part II, line 8) to determine the Issuer's name for Field 02NM1 (Part II, line 7) entry (02NM1). Part II entity can't be determined, SSPND 490. Contact SPP&O Analyst via secure e-mail. Refer to IRM 3.12.26.10(3) above for routing procedures.

# Field 02EIN - Part II EIN

3.12.26.11.2 (01-01-2022) Field 02EIN - Part II EIN Field 02EIN is the EIN, located in Part II, line 8 and is 9 positions. A zero, N/A, dash, or none aren't acceptable entries.

# Field 02EIN - Invalid Conditions

3.12.26.11.2.1 (01-01-2022) Field 02EIN - Invalid Conditions The field isn't present or isn't all numeric. The EIN is all zeros or all nines. The first two digits are 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89.

# Field 02EIN - Correction Procedures

3.12.26.11.2.2 (05-14-2025) Field 02EIN - Correction Procedures Correct any coding or transcription errors. If Then Field 02NM1 (Part II, line 7) contains "SAME" , enter the EIN in Field 01EIN (Part I, line 2) in Field 02EIN (Part II, line 8). blank, and Field 02NM1 (Part II, line 7) matches Field 01NME (Part I, line 1) and/or Field 02ADD (Part II, line 9) and Fields 02CTY, Field 02ST, Field 02ZIP (line 11) match Field 01ADD and Fields 01CTY, 01ST, 01ZIP (Part I, lines 3 and 4), enter the EIN in Field 01EIN (Part I, line 1) in Field 02EIN (Part II, line 8). blank or you can't perfect it, SSPND 490. Contact SPP&O Analyst via secure e-mail. Refer to IRM 3.12.26.10 (3) above for routing procedures.

# Field 02ADD - Street Address

3.12.26.11.3 (01-01-2022) Field 02ADD - Street Address Field 02ADD is the Street characters, located in Part II, line 9 and is 35 positions.

# Field 02ADD - Invalid Conditions

3.12.26.11.3.1 (01-01-2022) Field 02ADD - Invalid Conditions It's blank. The first position is blank. Any characters are not alpha, numeric, blank, hyphen (-), and slash (/). There are two consecutive blanks followed by valid characters. A Major City Code (MCC) is present in Field 01CTY and a street address isn't present. A zero, N/A, dash, or none are NOT acceptable entries.

# Field 02ADD - Correction Procedures

3.12.26.11.3.2 (01-01-2022) Field 02ADD - Correction Procedures Correct any coding or transcription errors. Refer to the street address on the return. If Then Field 02NM1 issuer's name (Part II, line 7) contains "SAME" , enter the address in Field 01ADD (Part I, line 3) to Field 02ADD, (Part II, line 9). blank, and Field 02NM1 (Part II, line 7) matches Field 01NME (Part I, line 1, and/or Field 02EIN (Part II, line 8) matches Field 01EIN (Part I, line 2), enter the address in Field 01ADD (Part I, line 3) to Field 02ADD (Part II, line 9). the address on the return is illegible, refer to the envelope and attachments to determine the taxpayer's correct address, you can't perfect it, delete Fields 02ADD, 02CTY, 02ST and 02ZIP. the MCC is valid, and the street address is present and legible on the return, Note: To verify the MCC, refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations. enter the street address to Field 02ADD. a valid street address isn't available from the return or attachments, enter the full name of the city in Field 02CTY and the state in Field 02ST.

# Field 02CTY, City

3.12.26.11.4 (01-01-2022) Field 02CTY, City Field 01CTY is the City, located in Part II, line 11 and is 22 positions. A zero, N/A, dash, or none are NOT acceptable entries.

# Field 02CTY - Invalid Conditions

3.12.26.11.4.1 (01-01-2022) Field 02CTY - Invalid Conditions It's blank. The first position is blank. The second and third positions are blank. A character follows the first two adjoining blanks. Any character isn't alpha or blank. The MCC is invalid. Foreign country code isn't present, incorrect, or contains "XX" .

# Field 02CTY - Correction Procedures

3.12.26.11.4.2 (01-01-2022) Field 02CTY - Correction Procedures Correct any coding or transcription errors Refer to the city shown on the return. If the city on the return is illegible, refer to the envelope and attachments to determine the correct city. If Then Field 02NMI, issuer's name (Part II, line 7) contains "SAME" , enter the city in Field 01CTY (Part I, line 4) to Field 02CTY (Part II, line 11). blank, and Field 02NM1 (Part II, line 7) matches Field 01NME (Part I, line 1) and/or Field 02EIN (Part II, line 8) matches Field 02EIN (Part I, line 2), enter the city in Field 01CTY (Part I, line 4) to Field 02CTY (Part II, line 11). you can't perfect it, delete address Fields 02ADD, 02CTY, 02ST & 02ZIP. Field 02CTY and Field 02ST is invalid if a MCC is present and a state code is also present in Field 01ST. To correct, refer to the return and Document 7475, to verify the MCC. If the MCC is correct, delete the state code entered in Field 01ST. If the MCC isn't correct, enter the full name of the city in Field 01CTY. If a foreign address is shown on the return, enter the appropriate foreign country code in Field 02CTY (see IRM 3.13.2 for foreign country codes). Verify the state code entered in Field 02ST is correct. This field and the ZIP code field is invalid if a MCC is present and the ZIP Code isn't valid for the city. If the ZIP code and MCC were transcribed correctly, and the ZIP code is invalid for the city, refer to the envelope and attachments to locate a valid ZIP code. If one is located, enter in Field 02ZIP. If the correct ZIP code isn't available on the document or attachments, then look up the ZIP code in Document 7475 & enter into Field 02ZIP.

# Field 02ST, State

3.12.26.11.5 (01-01-2022) Field 02ST, State Field 02ST is the State, located in Part II, line 11 and is 2 positions. The field contains two alpha characters. A zero, N/A, dash, or none aren't acceptable entries.

# Field 02ST - Invalid Conditions

3.12.26.11.5.1 (01-01-2022) Field 02ST - Invalid Conditions It's blank, and the MCC isn't present in Field 02CTY. It contains other than a valid state code.

# Field 02ST - Correction Procedures

3.12.26.11.5.2 (01-01-2022) Field 02ST - Correction Procedures Correct any coding or transcription errors. Both 02ST and 02ZIP is invalid if the ZIP code isn't valid for the state. To correct, refer to the return and Document 7475, to verify the state and ZIP code. Refer to the return, envelope and attachments to determine the correct state code. If Then Field 02NMI (Part II, line 7) contains "SAME" , enter the state in Field 01ST (Part I, line 4) to Field 02ST, (Part II, line 11). blank, and Field 02NM1 (Part II, line 7) matches Field 01NME (Part I, line 1), and/or Field 02EIN (Part II, line 8) matches Field 01EIN (Part I, line 2), enter the state in Field 01ST (Part I, line 4) to Field 02ST (Part II, line 11). the state code is incorrect, Refer to the return, envelope, attachments or Document 7475 to determine the correct state code. Enter it in Field 02ST. you can't perfect it, delete entries in Fields 02ADD, 02CTY, 02ST and 02ZIP. Returns with address changes in the following American possessions can be input with the return the same as a domestic address: American Samoa (AS) Mariana Islands (MI) Puerto Rico (PR) Virgin Islands (VI) Guam (GU)

# Field 02ZIP, Zip Code

3.12.26.11.6 (01-01-2022) Field 02ZIP, Zip Code Field 02ZIP is the ZIP Code, located in Part II line 11 and is 12 positions This is a 12 positions field which can contain 5, 9 or 12 characters. A zero, N/A, dash, or none aren't acceptable entries.

# Field 02ZIP - Invalid Conditions

3.12.26.11.6.1 (01-01-2022) Field 02ZIP - Invalid Conditions It isn't all numeric or blank. There are not 5, 9 or 12 numeric characters.

# Field 02ZIP - Correction Procedures

3.12.26.11.6.2 (01-01-2022) Field 02ZIP - Correction Procedures Correct any coding or transcription errors. Refer to the return and attachments to determine the correct ZIP code. If Then a valid ZIP code can't be found, refer to Document 7475 to determine the correct ZIP code. Field 02NM1, issuer's name (Part II, line 7) contains "SAME" , enter the ZIP code in Field 01ZIP (Part I, line 4) to Field 02ZIP (Part II, line 11). blank, and Field 02NM1 (Part II, line 7) matches Field 01NME (Part I, line 1), and/or Field 02EIN (Part II, line 8) matches Field 01EIN (Part I, line 2), enter the ZIP code in Field 01ZIP (Part I, line 4) to Field 02ZIP (Part II, line 11).

# Field 0217A -Variable or Fixed Check Box (determines due date)

3.12.26.11.7 (01-01-2022) Field 0217A -Variable or Fixed Check Box (determines due date) Field 17A is the Variable or Fixed Check Box, located in Part II, line 17a and is 1 position. The field is numeric.

# Field 0217A - Invalid Conditions

3.12.26.11.7.1 (01-01-2022) Field 0217A - Invalid Conditions It's blank. Other than "1" or "2" .

# Field 0217A - Correction Procedures

3.12.26.11.7.2 (01-01-2022) Field 0217A - Correction Procedures Correct any coding or transcription errors. Form revision prior to 2010 didn't contain this line entry. Code and Edit will edit this field in red in the right margin next to line 17b as "17a" with a value of "1" or "2" . If Then the variable rate check box is marked, enter a "1" in Field 0217A (Part II, line 17a). the fixed rate check box is marked, enter a "2" in Field 0217A (Part II, line 17a). blank, enter a "2" in Field 0217A (Part II, line 17a).

# Field 0217B - Issue Price

3.12.26.11.8 (01-01-2022) Field 0217B - Issue Price Field 17B is the Issue Price, located in Part II, line 17b and is 15 positions. The field is dollars and cents.

# Field 0217B - Invalid Conditions

3.12.26.11.8.1 (01-01-2022) Field 0217B - Invalid Conditions If it's blank. It's zero, N/A, dash or none.

# Field 0217B - Correction Procedures

3.12.26.11.8.2 (01-01-2022) Field 0217B - Correction Procedures Correct any coding or transcription errors. If Then Field 0217B (Part III, line 17b) is blank, enter a "1" in Field 0217B.

# Field 0217C - Type of Bond Code

3.12.26.11.9 (01-01-2022) Field 0217C - Type of Bond Code The field is the Type of Bond code, located in Part II, line 17c and is 3 positions. Valid codes are 102, 103, 104, 105, 109, 110 and 000 (zero) only.

# Field 0217C - Invalid Conditions

3.12.26.11.9.1 (01-01-2022) Field 0217C - Invalid Conditions It's blank. Other than valid range of 102, 103, 104, 105, 109, 110 or 000 (zero).

# Field 0217C - Correction Procedures

3.12.26.11.9.2 (01-01-2022) Field 0217C - Correction Procedures Correct any coding or transcription errors. If Then Type of Issue code is other than 102, 103, 104, 105, 109 or 110, enter 000 (zero).

# Field 0218 - Interest Payment Date

3.12.26.11.10 (01-01-2022) Field 0218 - Interest Payment Date The field is the Interest Payment Date, located in Part III, line 18 and is 8 positions.

# Field 0218 - Invalid Conditions

3.12.26.11.10.1 (01-01-2022) Field 0218 - Invalid Conditions If it's blank. Isn't in YYYYMMDD format. The Interest Payment Date isn't equal to or less than the processing date plus 4 months. The date is prior to 20090217. It's zero, N/A, dash or none.

# Field 0218 - Correction Procedures

3.12.26.11.10.2 (05-14-2025) Field 0218 - Correction Procedures Correct any coding or transcription errors. If Then blank, or the interest payment date is prior to 20090217, SSPND 490. Contact SPP&O Analyst via secure e-mail. Refer to IRM 3.12.26.10(3) above for routing procedures. Rejects will: Enter the valid date provided by SPP&O Analyst in Field 0218. Enter the correspondence received date in Field 01CRD.

# Field 0219A, Interest Payable to Bond Holders

3.12.26.11.11 (01-01-2022) Field 0219A, Interest Payable to Bond Holders Field 0219A is the Interest Payable to Bond Holders, located in Part III, line 19a and is 15 positions. A zero, N/A, dash or none are not acceptable entries. The field is edited in dollars and cents.

# Field 0219A - Invalid Conditions

3.12.26.11.11.1 (01-01-2022) Field 0219A - Invalid Conditions If it's blank.

# Field 0219A - Correction Procedures

3.12.26.11.11.2 (05-14-2025) Field 0219A - Correction Procedures Correct any coding or transcription errors. Determine (if possible) from the return or attachments if the bond is a "Build America Bond" (BAB) or a "Recovery Zone Economic Development Bond" (RZEDB). If Then you determine the bond is a BAB, and there's an amount on line 20a (Field 0220A), compute the following by: Adding the amount on line 20a, plus line 21a or minus line 21b (if applicable). If the result equals the amount on line 22, then divide line 20a by 35% (.35). Enter the result in Field 0219A (line 19a). you determine the bond is a RZEDB, and there's an amount on line 20b (Field 0220B), compute the following by: Adding the amount on line 20b (Field 0220B), plus line 21a or minus line 21b (if applicable). If the result equals the amount on line 22, then divide line 20b by 45% (.45). Enter the result in Field 0219A (line 19a). line 19a is blank and line 20a or 20b, plus line 21a or minus line 21b (if applicable) does not equal line 22, SSPND 211. Issue 6436c letter if correspondence hasn't already been issued. line 19a is blank and there's an amount on line 20c - 20f, SSPND 211. Issue 6436c letter requesting line 19a amount. line 19a and/or line 19c is blank and there's no entries on line 20a through 22, SSPND 211. Issue 6436c letter requesting line 19a/19c amount and line(s) 20a through 22). Rejects will: If Then a reply is received, Enter the amount provided in Field 0219A (line 19a). Enter the correspondence received date in Field 01CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ ≡ ≡ in Fields 0219A. Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Field 0220A - 0220F). Enter CCC "3" in Field 02CCC. Issue 5836c "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured email to SPP&O Analyst . Annotate "No Consideration / 5836c sent" on the return.

# Field 0219B - Applicable Credit Rate

3.12.26.11.12 (01-01-2022) Field 0219B - Applicable Credit Rate Field 0219b is the Applicable Credit Rate, located in Part III, line 19b and is 4 positions. The field can be blank or numeric only.

# Field 0219B - Invalid Conditions

3.12.26.11.12.1 (01-01-2022) Field 0219B - Invalid Conditions If zeros are present.

# Field 0219B - Correction Procedures

3.12.26.11.12.2 (01-01-2022) Field 0219B - Correction Procedures Correct any coding or transcription errors. If Then Field 0219B (Part III, line 19b) is blank and there's an entry in Field 0220C - 0220F (Part III, line 20c - 20f), enter 00.01 in Field 0219B (Part III, line 19b). Field 0219B (line 19b) is blank and Field 0220A (Part III, line 20a) or Field 0220B (Part III, line 20b) has an entry, blank is acceptable.

# Field 0219C - Interest Payable to Bond Holders Based on Applicable Credit Rate

3.12.26.11.13 (01-01-2022) Field 0219C - Interest Payable to Bond Holders Based on Applicable Credit Rate Field 0219C is the Interest Payable to Bond Holders on Applicable Credit Rate, located in Part III, line 19c and is 15 positions. Line 19c (Field 0219C) can not be blank or zero. If line 19b (Field 0219B) has an entry greater than zero, then line 19c must have an entry. The field is edited in dollars and cents.

# Field 0219C - Invalid Conditions

3.12.26.11.13.1 (01-01-2022) Field 0219C - Invalid Conditions If line 20a or 20b have an entry.

# Field 0219C - Correction Procedures

3.12.26.11.13.2 (05-14-2025) Field 0219C - Correction Procedures Correct any coding or transcription errors. If And Field 0219C and Field 0221A or 0220B has an entry, delete Field 0219C Field 0219C (line 19c) is blank, and there's an entry in Fields 0220C - 0220F (line 20c-20f), SSPND 211. Issue 6436c letter requesting an entry for line 19c. Rejects will: If Then a reply is received, Enter the valid amount in Field 0219C (Part III, line 19c). Enter the correspondence received date in Field 01CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ ≡ ≡ ≡ in Fields 0219C. Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Field 0220C - 0220F). Enter CCC "3" in Field 02CCC. Issue 5836c "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to TE/GE Analyst . Annotate "No Consideration / 5836c sent" on the return.

# Field 0220A, Build America Bonds

3.12.26.11.14 (01-01-2022) Field 0220A, Build America Bonds The field is the Build America Bonds, located in Part III, line 20a and is 15 positions. The field is numeric and edited in dollars and cents. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0220A - Invalid Conditions

3.12.26.11.14.1 (01-01-2022) Field 0220A - Invalid Conditions There's also an amount on Field 0220B (line 20b), Field 0220C (line 20c), Field 0220D (line 20d), Field 0220E (line 20e), or Field 0220F (line 20f). Field 0220A (line 20a) doesn't equal 35% of Field 0219A (line 19a).

# Field 0220A - Correction Procedures

3.12.26.11.14.2 (05-14-2025) Field 0220A - Correction Procedures Correct any coding or transcription errors. Compute by multiplying Field 0219A (Part III, line 19a) by 35%. If Then the filer made an error in calculating the amount reported on line 20a, or you can't perfect it, SSPND 211. Issue 6436c letter requesting the correct amount for line 20a. Rejects will: If Then a reply is received, Enter the correct amount in Field 0220A (Part III, line 20a). Enter the correspondence received date in Field 01CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ ≡ ≡ in Fields 0219A. Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Field 0220A or 0220B). Enter CCC 3 in Field 02CCC. Issue 5836c No Consideration letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration / 5836c sent" on the return.

# Field 0220B, Recovery Zone Economic Development Bonds

3.12.26.11.15 (01-01-2022) Field 0220B, Recovery Zone Economic Development Bonds The field is the Recovery Zone Economic Development Bonds, located in Part III, line 20b and is 15 positions. The field is edited in dollars and cents. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Field 0220B - Invalid Conditions

3.12.26.11.15.1 (01-01-2022) Field 0220B - Invalid Conditions There's also an amount in Field 0220A (line 20a), Field 0220C (line 20c), Field 0220D (line 20d), Field 0220E (line 20e), or Field 0220F (line 20f). Field 0220B (line 20b) doesn't equal 45% of Field 0219A (line 19a).

# Field 0220B - Correction Procedures

3.12.26.11.15.2 (05-14-2025) Field 0220B - Correction Procedures Correct any coding or transcription errors. Compute by multiplying Field 0219A (line 19a) by 45%. If Then the filer made an error in calculating the amount reported on Field 0220B (line 20b), or you can't perfect it, SSPND 211. Issue 6436c letter requesting the correct amount for line 20b. Rejects will: If Then a reply is received, Enter the correct amount in Field 0220B (Part III, line 20b). Enter the correspondence received date in Field 01CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ ≡ ≡ in Fields 0219A. Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Field 0220A or 0220B). Enter CCC "3" in Field 02CCC. Issue 5836c "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration / 5836c sent" on the return.

# Field 0220C - New Clean Renewable Energy Bond Amount

3.12.26.11.16 (01-01-2022) Field 0220C - New Clean Renewable Energy Bond Amount Field 0220C is the New Clean Renewable Energy Amount, located in Part III, line 20c and is 15 positions. The field is edited in dollars and cents. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0220C - Invalid Conditions

3.12.26.11.16.1 (01-01-2022) Field 0220C - Invalid Conditions There's also an amount in Field 0220A (line 20a), Field 0220B (line 20b), Field 0220D (line 20d), Field 0220E (line 20e), or Field 0220F (line 20f). Field 0220C doesn't equal the lesser of Field 0219A (line 19a) or Field 0219C (line 19c).

# Field 0220C - Correction Procedures

3.12.26.11.16.2 (05-14-2025) Field 0220C - Correction Procedures Correct any coding or transcription errors. Verify the math to ensure line 20c is the lesser of line 19a or line 19c. If Then the filer made an error in calculating the amount reported in Field 0220C (line 20c) or you can't perfect it, SSPND 211. Issue 6436c letter requesting the correct amount for line 20c. Rejects will: If Then a reply is received, Enter the correct amount in Field 0220C (line 20c). Enter correspondence received date in Field 02CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ ≡ in Fields 0219A or 0219C (as applicable). Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Field 0220C - 0220F). Enter CCC "3" in Field 02CCC. Issue 5836c "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration / 5836c sent" on the return.

# Field 0220D - Qualified Energy Conservation Bond Amount

3.12.26.11.17 (01-01-2022) Field 0220D - Qualified Energy Conservation Bond Amount Field 0220D is the Qualified Energy Conservation Bond Amount, located in Part III, line 20d and is 15 positions. The field is edited in dollars and cents. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0220D - Invalid Conditions

3.12.26.11.17.1 (01-01-2022) Field 0220D - Invalid Conditions There's also an amount in Field 0220A (line 20a), Field 0220B (line 20b), Field 0220C (line 20c), Field 0220E (line 20e), or Field 0220F (line 20f). Field 0220D doesn't equal the lesser of Field 0219A (line 19a) or Field 0219C (line 19c).

# Field 0220D - Correction Procedures

3.12.26.11.17.2 (05-14-2025) Field 0220D - Correction Procedures Correct any coding or transcription errors. Verify the math to ensure Field 0220D (line 20d) is the lesser of line 19a or line 19c. If Then the filer made an error in calculating the amount reported in Field 0220D (line 20d) or you can't perfect it, SSPND 211. Issue 6436c requesting the correct amount for line 20d. Rejects will: If Then a reply is received, Enter the correct amount in Field 0220D (line 20d). Enter correspondence received date in Field 02CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ ≡ ≡ ≡ in Fields 0219A or 0219C (as applicable). Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Field 0220A - 0220F). Enter CCC "3" in Field 02CCC. Issue 5836c "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to TE/GE Analyst . Annotate "No Consideration / 5836c sent" on the return.

# Field 0220E - Qualified Zone Academy Bond Amount

3.12.26.11.18 (01-01-2022) Field 0220E - Qualified Zone Academy Bond Amount Field 0220E is the Qualified Zone Academy Bond Amount, located in Part III, line 20e and is 15 positions. The field is edited in dollars and cents. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0219E - Invalid Conditions

3.12.26.11.18.1 (01-01-2022) Field 0219E - Invalid Conditions There's also an amount in Field 0220A (line 20a), Field 0220B (line 20b), Field 0220C (line 20c), Field 0220D (line 20d), or Field 0220F (line 20f). Field 0220E doesn't equal the lesser of Field 0219A (line 19a) or Field 0219C (line 19c).

# Field 0220E - Correction Procedures

3.12.26.11.18.2 (05-14-2025) Field 0220E - Correction Procedures Correct any coding or transcription errors. Verify the math to ensure Field 0220E (line 20e) is the lesser of line 19a or line 19c. If Then the filer made an error in calculating the amount reported in Field 0220E (line 20e) or you can't perfect it, SSPND 211. Issue 6436c letter requesting the correct amount for line 20e. Rejects will: If Then a reply is received, Enter the correct amount in Field 0220E (line 20e). Enter correspondence received date in Field 02CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ ≡ ≡ ≡ in Fields 0219A or 0219C (as applicable). Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Field 0220A or 0220B). Enter CCC "3" in Field 02CCC. Issue 5836c "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration / 5836c sent" on the return.

# Field 0220F - Qualified School Construction Bond Amount

3.12.26.11.19 (01-01-2022) Field 0220F - Qualified School Construction Bond Amount Field 0220F is the Qualified School Construction Bond Amount, located in Part III, line 20f and is 15 positions. The field is numeric and edited in dollars and cents. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Field 0220F - Invalid Conditions

3.12.26.11.19.1 (01-01-2022) Field 0220F - Invalid Conditions There's also an amount in Field 0220A (line 20a), Field 0220B (line 20b), Field 0220C (line 20c), Field 0220D (line 20d), or Field 0220E (line 20e). Field 0220F doesn't equal the lesser of Field 0219A (line 19a) or Field 0219C (line 19c).

# Field 0220F - Correction Procedures

3.12.26.11.19.2 (05-14-2025) Field 0220F - Correction Procedures Correct any coding or transcription errors. Verify the math to ensure line 20e is the lesser of line 19a or line 19c. If Then the filer made an error in calculating the amount reported in Field 0220F (line 20f) or you can't perfect it, SSPND 211. Issue 6436c letter requesting the correct amount for line 20f. Rejects will: If Then a reply is received, Enter the correct amount in Field 0220F (line 20f). Enter correspondence received date in Field 02CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ ≡ ≡ in Fields 0219A or 0219C (as applicable). Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Field 0220A - 0220F). Enter CCC "3" in Field 02CCC. Issue 5836c "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration / 5836c sent" on the return.

# Field 0221A, Net Increase

3.12.26.11.20 (01-01-2022) Field 0221A, Net Increase Field 0221A is the Net Increase line, located in Part III, line 21A and is 15 positions. The field is edited in dollars and cents. This field is valid if blank.

# Field 0221A - Invalid Conditions

3.12.26.11.20.1 (01-01-2022) Field 0221A - Invalid Conditions An explanation isn't attached to the return regarding line 21a. There's an amount in Field 0221B (line 21b). There's an amount in both Field 0221A (line 21a) and Field 0221B (line 21b).

# Field 0221A - Correction Procedures

3.12.26.11.20.2 (01-01-2022) Field 0221A - Correction Procedures Correct any coding or transcription errors. If both lines 21a and 21b have entries, compute the total to be entered on only one line. If Then the total computed amount Field 0221A (line 21a) minus Field 0221B (line 21b) results in a positive amount, Enter the amount in Field 0221A (line 21a). Delete Field 0221B (Part III, line 21b). the computed amount is a negative amount, Enter the amount in Field 0221B (line 21b). Delete the amount on Field 0221A (Part III, line 21a).

# Field 0221B, Net Decrease

3.12.26.11.21 (01-01-2022) Field 0221B, Net Decrease Field 0221b is the Net Decrease line, located in Part III, line 21b and is 15 positions. The field is edited in dollars and cents. This field is valid if blank.

# Field 0221B - Invalid Conditions

3.12.26.11.21.1 (01-01-2022) Field 0221B - Invalid Conditions An explanation isn't attached to the return regarding line 21b. There's an amount in both Field 0221A (line 21a) and Field 0221B (line 21b).

# Field 0221B - Correction Procedures

3.12.26.11.21.2 (01-01-2022) Field 0221B - Correction Procedures Correct any coding or transcription errors. If both Fields 0221A and 0221B (lines 21a and 21b) have entries, compute the total to be entered on only one line. If Then the total computed amount Field 0221B (Part III, line 21b) minus Field 0221A (Part III, line 21a) results in a negative amount, Enter the amount in Field 0221B (line 21b). Delete the amount on Field 0221A (Part III, line 21a). the computed amount is a positive amount, Enter the amount in Field 0221A (line 21a). Delete the amount on Field 0221B (Part III, line 21b).

# Field 0221C - Net Increase or Decrease Explanation Code

3.12.26.11.22 (01-01-2022) Field 0221C - Net Increase or Decrease Explanation Code Field length -3 positions Field 0221c is the Net Increase or Net Decrease Explanation Code, located in Part III, line 21c and is 3 positions. Valid codes are 211, 212, 213, 214, 215, 216, 217, 218, 219 or 000 (zero) only.

# Field 0221C - Invalid Conditions

3.12.26.11.22.1 (01-01-2022) Field 0221C - Invalid Conditions It's blank. Other than valid range of 211, 212, 213, 214, 215, 216, 217, 218, 219 or 000 (zero).

# Field 0221C - Correction Procedures

3.12.26.11.22.2 (01-01-2022) Field 0221C - Correction Procedures Correct any coding or transcription errors. If Then Net increase/decrease code is other than 211, 212, 213, 214, 215, 216, 217, 218, 219 or 000 (zero), enter 000 (zero) in Field 0221C.

# Field 0222, Amount of Credit Payment to be Received

3.12.26.11.23 (01-01-2022) Field 0222, Amount of Credit Payment to be Received Field 0222 is the Amount of Credit Payment to be Received, located in Part II line 22 and is 15 positions. The field is edited in dollars and cents and only be a positive amount. The field is valid if zero.

# Field 0222 - Invalid Conditions

3.12.26.11.23.1 (01-01-2022) Field 0222 - Invalid Conditions The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0222 - Correction Procedures

3.12.26.11.23.2 (01-01-2022) Field 0222 - Correction Procedures Correct any coding or transcription errors. If Then blank, and there's an entry in Field 0220A through 0220F (line 20a - 20f), Calculate the correct amount by adding the amount entered on Field 0220A through 0220F (only one amount can be present), and line 21a (plus) or 21b (minus) (if present). Enter the result in Field 0222 (line 22).

# Field 0223 - Has There Been a Change to the Debt Service Schedule Check Boxes

3.12.26.11.24 (01-01-2024) Field 0223 - Has There Been a Change to the Debt Service Schedule Check Boxes The field is the Has There Been a Change to the Debt Service Schedule Check Boxes, located in Part III, line 23a and is 1 position.

# Field 0223 - Invalid Conditions

3.12.26.11.24.1 (01-01-2024) Field 0223 - Invalid Conditions A box isn't checked. The entry is other than "1" (for yes) and "2" (for no). If the "Yes" check box is marked, a revised Debt Service Schedule (DSS) isn't attached. It's Blank, zero, N/A, dash, or none

# Field 0223 - Correction Procedures

3.12.26.11.24.2 (01-01-2024) Field 0223 - Correction Procedures Correct any coding or transcription errors. If Form 8038-CP revision is 2012 or prior, refer to procedures below for Field 0223. If And Then the "Yes" check box is marked, a debt service schedule is attached, Enter a "1" in Field 0223 (line 23a). Continue processing the return. the "Yes" check box is marked, no DSS is attached or line 23b is blank, SSPND 211. Issue 6436c letter requesting the missing debt service schedule and an explanation code. both, neither or the "No" check box(es) is/are marked, and a DSS is attached, Enter a "1" in Field 0223 (line 23a). Continue processing the return. both or neither check box(es) are marked, no DSS is attached, and line 23b is blank, SSPND 211. Issue 6436c letter requesting the missing debt service schedule and an explanation code. form revision is 2012 or prior, Enter a "2" in Field 0223 (line 23a) to indicate no change to the Debt Service Schedule. Rejects will: If Then a reply is received, Enter the applicable "1" or "2" in Field 0223 (line 23a). Enter the correspondence received date in Field 01CRD. Continue processing the return. no reply, Enter a 2 in Field 0223. Enter 3 in Field 01CCC. Continue processing the return.

# Field 0223A - Change to Debt Service Schedule (DSS) Code

3.12.26.11.25 (01-01-2024) Field 0223A - Change to Debt Service Schedule (DSS) Code Field 0223A is the Debt Service Schedule Explanation Code, located in Part III, line 23b and is 3 positions.

# Field 0223A - Invalid Conditions

3.12.26.11.25.1 (01-01-2024) Field 0223A - Invalid Conditions It's blank. Other than valid range of 231, 232, 233, 234, 235, 236, 237, 238, 239 or 000 (zero).

# Field 0223A - Correction Procedures

3.12.26.11.25.2 (01-01-2024) Field 0223A - Correction Procedures Correct any coding or transcription errors. If Then DDS explanation code is other than 231, 232, 233, 234, 235, 236, 237, 238, 239 or 000 (zero), enter 000 (zero) in Field 0223A.

# Field 0224 - Are You Current on Your Interest Payments Check Boxes

3.12.26.11.26 (01-01-2024) Field 0224 - Are You Current on Your Interest Payments Check Boxes The field is the Are You Current on Your Interest Payments Check Boxes, located in Part III, line 24a and is 1 position.

# Field 0224 - Invalid Conditions

3.12.26.11.26.1 (01-01-2024) Field 0224 - Invalid Conditions It's not numeric. Valid entry is "1" , "2" or "blank" .

# Field 0224 - Correction Procedures

3.12.26.11.26.2 (01-01-2024) Field 0224 - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" check box is marked, enter "1" in Field 0224 (line 24a). the "No" check box is marked, enter a "2" in Field 0224 (line 24a). neither check box is marked, leave blank.

# Field 0224A - Explanation Code

3.12.26.11.27 (01-01-2024) Field 0224A - Explanation Code Field 0224A is the Explanation Code, located in Part III, line 24b and is 3 positions

# Field 0224A - Invalid Conditions

3.12.26.11.27.1 (01-01-2024) Field 0224A - Invalid Conditions It's blank. Other than valid range of 241, 242, 243, 244, 245, 246, 247, 248, 249 or 000 (zero).

# Field 0224A - Correction Procedures

3.12.26.11.27.2 (01-01-2024) Field 0224A - Correction Procedures Correct any coding or transcription errors. If Then the explanation code is other than 241, 242, 243, 244, 245, 246, 247, 248, 249 or 000 (zero), enter 000 (zero) in Field 0224A.

# Field 0225, Final Interest Payment Date Check Box

3.12.26.11.28 (01-01-2022) Field 0225, Final Interest Payment Date Check Box The field is the Final Interest Payment date Check Box, located in Part III, line 25 and is 1 position.

# Field 0225 - Invalid Conditions

3.12.26.11.28.1 (01-01-2022) Field 0225 - Invalid Conditions A box isn't checked. The entry is other than "1" (for yes) and "2" (for no). Note: If "Yes" is marked, enter computer condition code "F" in Field 01CCC. It is zero, N/A, dash, or none.

# Field 0225 - Correction Procedures

3.12.26.11.28.2 (01-01-2022) Field 0225 - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" box is checked, Enter "1" in Field 0225. Enter CCC "F" in Field 01CCC. the "No" box is checked, enter "2" in Field 0225. neither box is checked, and attachments indicate it is a final return, Enter a "1" in Field 0225 (line 25). Enter CCC "F" in Field 01CCC. blank and you can't perfect it, Enter a "2" in Field 0225. Enter CCC "3" in Field 01CCC.

# Field 0226 - Schedule A, Line 3

3.12.26.11.29 (10-24-2022) Field 0226 - Schedule A, Line 3 Field 0226 is Schedule A, line 3 amount, located in Schedule A, line 3 and is 15 positions. The field is edited in dollars and cents and is only a positive amount. The field is valid if blank or zero.

# Field 0226 - Invalid Conditions

3.12.26.11.29.1 (10-24-2022) Field 0226 - Invalid Conditions It's not numeric. Field 0226 (Sch. A, line 3) is blank or doesn't equal the amount entered in Field 0219C (Form 8038-CP, line 19c). The field will error out if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0226 -Correction Procedures

3.12.26.11.29.2 (10-24-2022) Field 0226 -Correction Procedures Correct any coding or transcription errors. Verify the amount on Schedule A, line 3 (if present) equals the amount on Form 8038-CP, line 19c. If Then the amount reported in Field 0226 (Sch. A, line 3) is blank or differs from the amount in Field 0219C (Form 8038-CP, line 19c), SSPND 211. Issue 6436c letter requesting the correct amount for Schedule A, line 3 and/or Form 8038-CP, line 19c. Rejects will: If Then a reply is received, Enter the valid amount in Field 0226 (Sch. A, line 3) and/or Field 0219C (Part III, line 19c). Enter the correspondence received date in Field 01CRD. no reply, Enter the amount shown in Field 0219C in Field 0226. Enter CCC "3" in Field 02CCC.

# Field 02SIG - Signature Code

3.12.26.11.30 (10-24-2022) Field 02SIG - Signature Code 02SIG is the Signature Code, located in the right margin of the signature line and is 1 position.

# Field 02SIG - Invalid Conditions

3.12.26.11.30.1 (10-24-2022) Field 02SIG - Invalid Conditions It's not numeric. The entry is other than "1" (signature present) or "3" (signature not present) after correspondence and no reply.

# Field 02SIG - Correction Procedures

3.12.26.11.30.2 (05-14-2025) Field 02SIG - Correction Procedures Correct any coding or transcription errors. If Then a signature is present, enter a "1" in Field 02SIG. a signature is missing, SSPND 225. Issue 6436c letter requesting a valid signature. Rejects will: If Then a reply is received, Enter a "1" in Field 02SIG. Enter the correspondence received date in Field 01CRD. Attach signature to return. no reply is received, Reduce the credit by entering ≡ ≡ ≡ ≡ in Fields 0219A or 0219C (as applicable). Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Field 0220A - 0220F). Enter "3" in Fields 02SIG and Field 01CCC. Issue 5836c No consideration letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration - 5836c sent" on the return.

# Field 02PRE - Preparation Code

3.12.26.11.31 (10-24-2022) Field 02PRE - Preparation Code Field 02PRE is the Preparation Code, located in the right margin of the preparer's SSN or PTIN box and is 1 position.

# Field 02PRE - Invalid Conditions

3.12.26.11.31.1 (10-24-2022) Field 02PRE - Invalid Conditions It's not numeric. The entry is other than "1" or "blank" .

# Field 02PRE - Correction Procedures

3.12.26.11.31.2 (10-24-2022) Field 02PRE - Correction Procedures Edit a Preparation code "1" in the right margin next to the preparer SSN or PTIN box if both of the following apply: The return is signed by a preparer. The paid preparer section has information that is different than the person signing the return.

# Field 02PSN - Preparer's SSN or PTIN

3.12.26.11.32 (10-24-2022) Field 02PSN - Preparer's SSN or PTIN Field 02PSN is the Preparer PTIN, located in the Paid Preparer signature portion on page 1, in the Preparer PTIN box and is 9 positions.

# Field 02PSN - Invalid Conditions

3.12.26.11.32.1 (10-24-2022) Field 02PSN - Invalid Conditions The first position is other than numeric or a "P" . The field is all zeros or all nines or the first position is "P" and the remaining positions are all zeros or all nines. Other than the first position isn't numeric. Is not 9 positions.

# Field 02PSN - Correction Procedures

3.12.26.11.32.2 (10-24-2022) Field 02PSN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 02PEN - Preparer's EIN

3.12.26.11.33 (10-24-2022) Field 02PEN - Preparer's EIN Field 02PEN is the Preparer's EIN, located in the Paid Preparer's signature portion in the Firm's EIN box and is 9 positions.

# Field 02PEN - Invalid Conditions

3.12.26.11.33.1 (10-24-2022) Field 02PEN - Invalid Conditions It is not numeric. The field is all zeros or all nines.

# Field 02PEN - Correction Procedures

3.12.26.11.33.2 (10-24-2022) Field 02PEN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 02CBT - Preparer's Telephone Number

3.12.26.11.34 (10-24-2022) Field 02CBT - Preparer's Telephone Number Field 02CBT is the Preparer's Telephone Number, located in the Paid Preparer's signature portion, in the Firm's Phone no. box and is 10 positions. The field can be blank.

# Field 02CBT - Invalid Conditions

3.12.26.11.34.1 (10-24-2022) Field 02CBT - Invalid Conditions If not numeric.

# Field 02CBT - Correction Procedures

3.12.26.11.34.2 (10-24-2022) Field 02CBT - Correction Procedures If more than 10 digits are present continue processing. Input the first 10 digits only. If Then the paid preparer phone number is incomplete, illegible, or fewer than 10 digits, review the return and all attachments for valid phone number. a complete paid preparer phone number is located elsewhere on the return or attachments, enter in Field 02CBT. a complete paid preparer phone number isn't located or the number is illegible, Delete. Don't attempt to correct the field.

# Section 12 - Form 8038-CP

3.12.26.12 (01-01-2022) Section 12 - Form 8038-CP Section 12 contains data for direct deposit and isn't edited. The taxpayer information must be processed as reported. Section 12 Alpha Designators, Title, Location and Field Lengths are listed below: Field Designator Title Form 8038-CP Location Field Length 12RTN Routing Transit Number (RTN) Line 26B 9 12DAN Depositors Account Number (DAN) Line 26D 17 12DNV DAN verified 2nd input Line 26D 17 12DDC Direct Deposit Code Computer Generated 2 12TDA Type Depositor Account Line 26C 1

# Field 12RTN - Routing Transit Number

3.12.26.12.1 (01-01-2022) Field 12RTN - Routing Transit Number Field 12RTN is transcribed from Form 8038-CP, line 26a and is 9 positions. The field is valid if blank.

# Field 12RTN - Invalid Conditions

3.12.26.12.1.1 (01-01-2022) Field 12RTN - Invalid Conditions It's not numeric. The first two digits aren't between 01 through 12 or between 21 through 32, if field is completed.

# Field 12RTN - Correction Procedures

3.12.26.12.1.2 (01-01-2022) Field 12RTN - Correction Procedures Correct any coding or transcription errors. If the information on the return isn't valid, delete Field 12RTN.

# Field 12DAN - Depositor Account Number

3.12.26.12.2 (01-01-2022) Field 12DAN - Depositor Account Number Field 12DAN is transcribed from Form 8038-CP, line 26c and is 17 positions. The field is valid if blank.

# Field 12DAN - Invalid Conditions

3.12.26.12.2.1 (01-01-2022) Field 12DAN - Invalid Conditions A depositor account number is present and a character isn't numeric, alpha, hyphen or space. Field 12DAN is present but Field 12TDA isn't present.

# Field 12DAN - Correction Procedures

3.12.26.12.2.2 (01-01-2022) Field 12DAN - Correction Procedures Correct any coding or transcription errors. If Then the account number is valid (the entry contains only numeric, alpha, hyphen or space), GTSEC 12 and refer to Field 12TDA instructions below. Enter a valid code in Field 12TDA. the account number isn't valid, Delete Field 12DAN.

# Field 12DDC- Direct Deposit Code

3.12.26.12.3 (01-01-2022) Field 12DDC- Direct Deposit Code Field 12DDC is a computer generated field and isn't correctable. The Direct Deposit Code is included in Section 12 screen display for information only. Field 12DDC may be blank or it may contain a two-digit number that's used by the MF to generate a notice to the taxpayer.

# Field 12TDA - Type Depositor Account

3.12.26.12.4 (01-01-2022) Field 12TDA - Type Depositor Account Field 12TDA is transcribed from line 26b, Form 8038-CP and is 1 position. May be blank.

# Field 12TDA - Invalid Conditions

3.12.26.12.4.1 (01-01-2022) Field 12TDA - Invalid Conditions "C" for Checking. "S" for Savings.

# Field 12TDA -Correction Procedures

3.12.26.12.4.2 (01-01-2022) Field 12TDA -Correction Procedures Correct any coding or transcription errors. If both or neither box (Checking or Savings) is marked, enter "C" in Field 12TDA.

# Section 05 - Form 8038-G

3.12.26.13 (10-24-2022) Section 05 - Form 8038-G Section 05 alpha designators, title, location and field lengths are listed below: Field Title Form 8038-G Field Lengths 0511 Education Amount Part II, Line 11 15 0512 Health and Hospital Amount Part II, Line 12 15 0513 Transportation Amount Part II, Line 13 15 0514 Public Safety Amount Part II, Line 14 15 0515 Environment Incl Sewage Amount Part II, Line 15 15 0516 Housing Amount Part II, Line 16 15 0517 Utilities Amount Part II, Line 17 15 0518 Other Amount Part II, Line 18 15 0518X Special Additional Write in Field Issue Price Amount (currently not used) Part II, Line 18X 15 0518Y Special Additional Write in Field Issue Price Amount (currently not used). Part II, Line 18Y 15 0518Z Special Additional Write in Field Issue Price Amount (currently not used). Part II, Line 18Z 15 0519 Obligation Check Box Part II, Line 19 1 0520 Obligation Lease Installment Box Part II, Line 20 1 0521A Maturity Date Part III, Line 21a 8 0521B Entire Issue Price Part III, Line 21b 15 0521B> Entire Issue Price under print Computer generated 15 0521C Stated Redemption Maturity amount Part III, Line 21c 15 0521D Weighted Average Maturity Years Part III, Line 21d 4 0521E Yield Percentage Part III, Line 21e 6 0522 Proceeds Accrued Interest Amount Part IV, Line 22 15 0523 Proceeds of Entire Issue Amount Part IV, Line 23 15 0524 Proceeds Bond Issue amount Part IV, Line 24 15 0525 Proceeds Credit Enhancement Amount Part IV, Line 25 15 0526 Proceeds Reserve Replacement Amount Part IV, Line 26 15 0527 Proceeds Used to Currently Refund Prior Issues Part IV, Line 27 15 0528 Proceeds for Advance Refund Amount Part IV, Line 28 15 0529 Total Proceeds Amount Part IV. Line 29 15 0529> Total Proceeds Amount under print 15 0530 Net Non Refunding Proceeds Amount Part IV, Line 30 15 0530> Net Non Refunding Proceeds Amount under print Computer generated 15

# Field 0511 through 0518Z - Issue Price Amount

3.12.26.13.1 (01-01-2022) Field 0511 through 0518Z - Issue Price Amount Field 0511 - 0518z is the Issue Price Amount and is 15 positions. Each issue price amount field may have an entry and located on the Form 8038-G in Part II, lines 11 through 18z (refer to IRM 3.12.26.13 above for specific fields and locations). The field(s) is dollars only.

# Field 0511 through 0518Z - Invalid Conditions

3.12.26.13.1.1 (01-01-2026) Field 0511 through 0518Z - Invalid Conditions The field is invalid if not numeric.

# Field 0511 through 0518Z - Correction Procedures

3.12.26.13.1.2 (01-01-2022) Field 0511 through 0518Z - Correction Procedures Refer to the return to verify the entries. Correct any coding or transcription errors. If Then Part II, line 18 (other) word is similar to the following: "Build America Bonds (tax credit)" "Build America Bonds (payment option)" "Recovery Zone Economic Development Bonds (payment option)" "Tribal Economic Development Bonds" SSPND 211. there are two money amounts present, and one of the amounts is listed as "other" on line 18, Compare the issue price(s) in Part II, lines 11 - 18 against the issue price in Part III, line 21(b). If all three match, circle out the money amount on line 18. the type of issue is indicated, and the issue price is blank and can't be perfected from Part III, line 21(b), SSPND 211. the type of issue and the issue price are blank, and line 19 and/or 20 is checked, and Part III, line 21(b) has an entry, Enter the amount from Part III, line 21(b) to Part II, line 18. the type of issue and the issue price are blank, and line 19 and/or 20 isn't checked, SSPND 211. Part II, lines 11-18 (or attachments) indicate a type of issue, but the issue price is blank and Part III, line 21(b) has a dollar amount, edit the amount from Part III, line 21(b) to the applicable Part II, line 11-18 that shows a type of issue. Part II, lines 11 - 18 i blank, and can't be perfected, SSPND 211 at least one issue price amount can't be determined, SSPND 211 Rejects will: If Then after reply is received, Perfect the return. the issuer's reply indicates more than one issue amount, Correct using the issue amounts as indicated in each Issue Price Amount field. Enter the total of all entries in 11a - 18z in Field 0522 (line 22) and Field 0523 (line 23). the reply is incomplete or a no reply is received, Enter CCC "3" and enter "1" in Field 0518

# Field 0519 - Obligation Check Box

3.12.26.13.2 (01-01-2022) Field 0519 - Obligation Check Box Field 0519 is the Obligation Check Box, located on Form 8038-G in Part II, line 19 and is 1 position.

# Field 0519 - Invalid Conditions

3.12.26.13.2.1 (01-01-2026) Field 0519 - Invalid Conditions It's not numeric The entry is other than "1" , "2" , "3" or "blank" .

# Field 0519 - Correction Procedures

3.12.26.13.2.2 (01-01-2022) Field 0519 - Correction Procedures Correct any coding or transcription errors. If Then the first box is checked, enter a "1" . the second box is checked, enter a "2" . the third box is checked, enter a "3" . no box is checked, leave blank.

# Field 0520 - Obligation Lease Installment Box

3.12.26.13.3 (01-01-2022) Field 0520 - Obligation Lease Installment Box Field 0520 is the Obligation Lease Installment Check Box, located on Form 8038-G in Part II, line 20 and is 1 position.

# Field 0520 - Invalid Conditions

3.12.26.13.3.1 (01-01-2026) Field 0520 - Invalid Conditions It's not numeric. The entry is other than "1" or "blank" .

# Field 0520 - Correction Procedures

3.12.26.13.3.2 (01-01-2022) Field 0520 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0520.

# Field 0521A - Maturity Date

3.12.26.13.4 (01-01-2022) Field 0521A - Maturity Date Field 0521A is the Maturity Date and is in YYYYMMDD format. It's located on Form 8038-G in Part III, line 21a and is 8 positions.

# Field 0521A - Invalid Conditions

3.12.26.13.4.1 (01-01-2026) Field 0521A - Invalid Conditions Not in YYYYMMDD format. Not within the valid year, month, day range.

# Field 0521A - Correction Procedures

3.12.26.13.4.2 (01-01-2022) Field 0521A - Correction Procedures Correct any coding or transcription errors. If Then more than one date is present, enter the latest date in Field 0321A. the maturity date is the same or prior to the Date of Issue, SSPND 211. blank, and can't perfect it from the document, SSPND 211. the maturity date contains an invalid year (earlier than 1950 or after 2099), perfect from attachments. the invalid year can't be perfected, SSPND 211. Rejects will: If Then a valid reply is received, Perfect the return. no reply or an invalid reply is received, Circle out the date if present and leave blank. Enter CCC "3" and continue processing.

# Field 0521B - Entire Issue Price

3.12.26.13.5 (01-01-2022) Field 0521B - Entire Issue Price Field 0521B is the Entire Issue Price of the Bond, located on Form 8038-G in Part III, line 21b (total of lines 11 - 18z) and is 15 positions. The field is dollars only.

# Field 0521B - Invalid Conditions

3.12.26.13.5.1 (01-01-2022) Field 0521B - Invalid Conditions The field is invalid if blank. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0521B - Correction Procedures

3.12.26.13.5.2 (01-01-2022) Field 0521B - Correction Procedures Correct any coding or transcription errors. If Then Field 0521B (line 21b) is blank, and there's entries in lines 11-18z, Add the amounts on lines 11 through 18z. Enter the total in Field 0521B and 0523. at least one issue price amount can't be determined per IRM 3.12.26.8.1.1, SSPND 211. Rejects will: If Then reply is received, perfect the return. the issuer indicates more than one issue price amount, correct using the issue price amounts as indicated in each Issue Price amount field. no reply, enter CCC "3" and enter "1" in Field 0518.

# Field 0521C - Stated Redemption Maturity Amount

3.12.26.13.6 (01-01-2022) Field 0521C - Stated Redemption Maturity Amount Field 0521C is the Stated Redemption Maturity Amount, located on Form 8038-G Part III, line 21c and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0521C - Invalid Conditions

3.12.26.13.6.1 (01-01-2026) Field 0521C - Invalid Conditions Field is invalid if not numeric.

# Field 0521C - Correction Procedures

3.12.26.13.6.2 (01-01-2022) Field 0521C - Correction Procedures Correct any coding or transcription errors.

# Field 0521D - Weighted Average Maturity Years

3.12.26.13.7 (01-01-2022) Field 0521D - Weighted Average Maturity Years Field 0521D is the Weighted Average Maturity Years, located on Form 8038-G in Part III, line 21d and is 4 positions. The field is valid if it's blank.

# Field 0521D - Invalid Conditions

3.12.26.13.7.1 (01-01-2026) Field 0521D - Invalid Conditions Field is invalid if not numeric.

# Field 0521D - Correction Procedures

3.12.26.13.7.2 (01-01-2022) Field 0521D - Correction Procedures Correct any coding or transcription errors.

# Field 0521E - Yield Percentage

3.12.26.13.8 (01-01-2022) Field 0521E - Yield Percentage Field 0521E is the Yield Percentage, located on Form 8038-G in Part III, line 21e and is 6 positions. The field is valid if it's blank.

# Field 0521E - Invalid Conditions

3.12.26.13.8.1 (01-01-2026) Field 0521E - Invalid Conditions Field is invalid if not numeric or VR (variable rate) only.

# Field 0521E - Correction Procedures

3.12.26.13.8.2 (01-01-2022) Field 0521E - Correction Procedures Correct any coding or transcription errors.

# Field 0522 - Proceeds Accrued Interest Amount

3.12.26.13.9 (01-01-2022) Field 0522 - Proceeds Accrued Interest Amount Field 0522 is the Proceeds Accrued Interest Amount, located on Form 8038-G in Part IV, line 22 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0522 - Invalid Conditions

3.12.26.13.9.1 (01-01-2026) Field 0522 - Invalid Conditions Field is invalid if not numeric.

# Field 0522 - Correction Procedures

3.12.26.13.9.2 (01-01-2022) Field 0522 - Correction Procedures Correct any coding or transcription errors.

# Field 0523 - Proceeds of Entire Issue Amount

3.12.26.13.10 (01-01-2022) Field 0523 - Proceeds of Entire Issue Amount Field 0523 is the Proceeds of Entire Issue Amount, located on Form 8038-G in Part IV, line 23 and is 15 positions. The field is dollars only.

# Field 0523 - Invalid Conditions

3.12.26.13.10.1 (01-01-2026) Field 0523 - Invalid Conditions Field is invalid if not numeric.

# Field 0523 - Correction Procedures

3.12.26.13.10.2 (01-01-2022) Field 0523 - Correction Procedures Correct any coding or transcription errors. If Then Field 0523 (line 23) is blank, enter the amount from Field 0521B (line 21b), in Field 0523 (line 23). Field 0521B (line 21b) is blank, follow the correction procedures for Field 0521B (IRM 3.12.26.8.5.2).

# Field 0524 - Proceeds Bond Issue Amount

3.12.26.13.11 (01-01-2022) Field 0524 - Proceeds Bond Issue Amount Field 0524 is the Proceeds Bond Issue Amount, located on Form 8038-G in Part IV, line 24 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0524 - Invalid Conditions

3.12.26.13.11.1 (01-01-2026) Field 0524 - Invalid Conditions Field is invalid if not numeric.

# Field 0524 - Correction Procedures

3.12.26.13.11.2 (01-01-2022) Field 0524 - Correction Procedures Correct any coding or transcription errors. If Then blank, perfect from the document or attachments. blank, and the computation is correct, (lines 24-28 equals line 29 and line 29 minus line 23 equal line 30), leave Field 0324 (Part IV, line 24) blank. blank and you're unable to perfect from the document or attachments and the computations in lines 23 through 30 don't match the entry on line 30, SSPND 211. Rejects will: If Then a reply is received, Perfect the return. Continue processing. no reply or incomplete reply is received, Enter CCC "3" . Continue processing return.

# Field 0525 - Proceeds Credit enhancement Amount

3.12.26.13.12 (01-01-2022) Field 0525 - Proceeds Credit enhancement Amount Field 0525 is the Proceeds Credit Enhancement Amount, located on Form 8038-G in Part IV, line 25 and is 15 positions. The field is dollars only. The field is valid if blank.

# Field 0525 - Invalid Conditions

3.12.26.13.12.1 (01-01-2026) Field 0525 - Invalid Conditions Field is invalid if not numeric.

# Field 0525 - Correction Procedures

3.12.26.13.12.2 (01-01-2022) Field 0525 - Correction Procedures Correct any coding or transcription errors.

# Field 0526 - Proceeds Reserve Replacement Amount

3.12.26.13.13 (01-01-2022) Field 0526 - Proceeds Reserve Replacement Amount Field 0526 is the Proceeds Reserve Replacement Amount, located on Form 8038-G in Part IV, line 26 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0526 - Invalid Conditions

3.12.26.13.13.1 (01-01-2026) Field 0526 - Invalid Conditions Field is invalid if not numeric.

# Field 0526 - Correction Procedures

3.12.26.13.13.2 (01-01-2022) Field 0526 - Correction Procedures Correct any coding or transcription errors.

# Field 0527 - Proceeds Used to Currently Refund Prior Issues

3.12.26.13.14 (01-01-2022) Field 0527 - Proceeds Used to Currently Refund Prior Issues Field 0527 is the Proceeds Used to Currently Refund Prior Issues and located on Form 8038-G in Part IV, line 27 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0527 - Invalid Conditions

3.12.26.13.14.1 (01-01-2026) Field 0527 - Invalid Conditions Field is invalid if not numeric.

# Field 0527 - Correction Procedures

3.12.26.13.14.2 (01-01-2022) Field 0527 - Correction Procedures Correct any coding or transcription errors.

# Field 0528 - Proceeds for Advance Refund Amount

3.12.26.13.15 (01-01-2022) Field 0528 - Proceeds for Advance Refund Amount Field 0528 is the Proceeds for Advance Refund Amount, located on Form 8038-G in Part IV, line 28 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0528 - Invalid Conditions

3.12.26.13.15.1 (01-01-2026) Field 0528 - Invalid Conditions Field is invalid if not numeric.

# Field 0528 - Correction Procedures

3.12.26.13.15.2 (01-01-2022) Field 0528 - Correction Procedures Correct any coding or transcription errors.

# Field 0529 - Total Proceeds Amount

3.12.26.13.16 (01-01-2022) Field 0529 - Total Proceeds Amount Field 0529 is the Total Proceeds Amount, located on Form 8038-G in Part IV, line 29 and is 15 positions. The field is dollars only. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0529 - Invalid Conditions

3.12.26.13.16.1 (01-01-2026) Field 0529 - Invalid Conditions Field is invalid if not numeric.

# Field 0529 - Correction Procedures

3.12.26.13.16.2 (01-01-2022) Field 0529 - Correction Procedures Correct any coding or transcription errors. If Then Field 0529 (line 29) is blank, and there are entries in Fields 0524 through 0528 (lines 24- 28), Add the amounts on Fields 0524 through 0528 (lines 24- 28). Enter the total in Field 0529. there's an amount on Field 0529 (line 29), and Fields 0524-0528 (lines 24-28) is blank, enter the amount from Field 0529 (line 29) on Field 0524 (line 24). Fields 0524-28 (lines 24-28) don't equal Field 0529 (line 29), Add Fields 0524-0528 (lines 24-28). Enter the amount on Field 0529 (line 29).

# Field 0530 - Net Non Refunding Proceeds Amount

3.12.26.13.17 (01-01-2022) Field 0530 - Net Non Refunding Proceeds Amount Field 0530 is the Net Non Refunding Proceeds Amount, located on Form 8038-G in Part IV, line 30 and is 15 positions. The field is valid if positive, negative, or blank The field is dollars only. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Field 0530 - Invalid Conditions

3.12.26.13.17.1 (01-01-2026) Field 0530 - Invalid Conditions Field is invalid if not numeric.

# Field 0530 - Correction Procedures

3.12.26.13.17.2 (01-01-2022) Field 0530 - Correction Procedures Correct any coding or transcription errors. If Then Field 0530 (line 30) is blank, N/A or zero, Subtract Field 0529 (line 29) from Field 0523 (line 23). Enter the results in Field 0530 (line 30). subtracting Field 0529 (line 29) from Field 0523 (line 23) doesn't equal the amount on Field 0530 (line 30), Subtract Field 0529 (line 29) from Field 0523 (line 23) and enter the amount on Field 0530 (line 30).

# Section 06 - Form 8038-G

3.12.26.14 (01-01-2022) Section 06 - Form 8038-G Section 06 alpha designators, title, location and field lengths are listed below: Field Title Form 8038-G Field Lengths 0631 Weighted Average Currently Refunded Years Part V, Line 31 2 0632 Weighted Average Advance Refunded Years Part V, Line 32 2 0633 Refunded Bonds Call Date Part V, Line 33 8 0634 Refunded Bonds Issue Date Part V, Line 34 8 0635 State Volume Cap Issue Amount Part VI, Line 35 15 0636A Gross Proceeds Guaranteed Investment Contract (GIC) Amount Part VI, Line 36a 15 0636B GIC Maturity Date Part VI, Line 36b 8 0637 Proceeds Other Government Loan Amount Part VI, Line 37a 15 0638A Tax Exempt Issue Box Part VI, Line 37b Box 1 0638B Date of Master Pool Obligation Part VI, Line 37b 8 0638C EIN of Master Pool Obligation Part VI, Line 9 0639 Designated Issue Section 265 Box Part VI, Line 38 1 0640 Penalty Payment Election Indicator Box Part VI, Line 39 1 0641A Hedge Identifier Box Part VI, Line 40 1 0642 Hedge Super-Integrated Indicator Box Part VI, Line 42 1 0643 Issuer Established Procedures Nonqualified Box Part VI, Line 43 1 0644 Issuer Established Procedure to Monitor Section 148 Box Part VI, Line 44 1 0645A Portion of Proceeds used to Reimburse Expenditures Part VI, Line 45a 15 0645B Date Official Intent was Adopted Part VI, Line 45b 8 06SIG Signature Code Signature on return 1 06PRE Preparation Code Right margin of the Preparer PTIN line 1 06PSN Preparer PTIN Signature Block 9 06PEN Preparer EIN Signature Block 9 06PTN Preparer Telephone # Signature Block 10

# Field 0631 - Weighted Average Currently Refunded Years

3.12.26.14.1 (01-01-2022) Field 0631 - Weighted Average Currently Refunded Years Field 0631 is the Weighted Average Currently Refunded Years, located on Form 8038-G in Part V, line 31 and is 2 positions. The field is valid if it's blank.

# Field 0531 - Invalid Conditions

3.12.26.14.1.1 (01-01-2026) Field 0531 - Invalid Conditions Field is invalid if not numeric.

# Field 0631 - Correction Procedures

3.12.26.14.1.2 (01-01-2022) Field 0631 - Correction Procedures Correct any coding or transcription errors.

# Field 0632 - Weighted Average Advance Refunded Years

3.12.26.14.2 (01-01-2022) Field 0632 - Weighted Average Advance Refunded Years Field 0632 is the Weighted Average Advance Refunded Years, located on Form 8038-G in Part V, line 32 and is 2 positions. The field is valid if it's blank.

# Field 0632 - Invalid Conditions

3.12.26.14.2.1 (01-01-2026) Field 0632 - Invalid Conditions Field is invalid if not numeric.

# Field 0632 - Correction Procedures

3.12.26.14.2.2 (01-01-2022) Field 0632 - Correction Procedures Correct any coding or transcription errors.

# Field 0633 - Refunded Bonds Call Date

3.12.26.14.3 (01-01-2022) Field 0633 - Refunded Bonds Call Date Field 0633 is the Refunded Bonds Call Date, is in YYYYMMDD format, located on Form 8038-G in Part V, line 33 and is 8 positions. The field is valid if it's blank.

# Field 0633 - Invalid Conditions

3.12.26.14.3.1 (01-01-2026) Field 0633 - Invalid Conditions Not in YYYYMMDD format. Not within the valid year, month, day range.

# Field 0633 - Correction Procedures

3.12.26.14.3.2 (01-01-2022) Field 0633 - Correction Procedures Correct any coding or transcription errors. If more than one refunded bonds call date is present, enter the latest date shown.

# Field 0634 - Refunded Bonds Issue Date

3.12.26.14.4 (01-01-2022) Field 0634 - Refunded Bonds Issue Date Field 0634 is the Refunded Bonds Issue Date, is in YYYYMMDD format, located on Form 8038-G in Part V, line 34 and is 8 positions. The field is valid if it's blank.

# Field 0634 - Invalid Conditions

3.12.26.14.4.1 (01-01-2026) Field 0634 - Invalid Conditions Not in YYYYMMDD format. Not within the valid year, month, day range.

# Field 0634 - Correction Procedures

3.12.26.14.4.2 (01-01-2022) Field 0634 - Correction Procedures Correct any coding or transcription errors. If more than one issue date is present, enter the earliest issue date.

# Field 0635 - State Volume Cap Issue Amount

3.12.26.14.5 (01-01-2022) Field 0635 - State Volume Cap Issue Amount Field 0635 is the State Volume Cap Issue Amount, located on Form 8038-G in Part VI, line 35 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0635 - Invalid Conditions

3.12.26.14.5.1 (01-01-2026) Field 0635 - Invalid Conditions If not numeric.

# Field 0635 - Correction Procedures

3.12.26.14.5.2 (01-01-2022) Field 0635 - Correction Procedures Correct any coding or transcription errors.

# Field 0636A - Gross Proceeds Guaranteed Investment Contract (GIC) Amount

3.12.26.14.6 (01-01-2022) Field 0636A - Gross Proceeds Guaranteed Investment Contract (GIC) Amount Field 0636A is the Proceeds GIC Amount, located on Form 8038-G in Part VI, line 36a and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0636A - Invalid Conditions

3.12.26.14.6.1 (01-01-2026) Field 0636A - Invalid Conditions Field is invalid if not numeric.

# Field 0636A - Correction Procedures

3.12.26.14.6.2 (01-01-2022) Field 0636A - Correction Procedures Correct any coding or transcription errors.

# Field 0636B - GIC Maturity Date

3.12.26.14.7 (01-01-2022) Field 0636B - GIC Maturity Date Field 0636B is the GIC Maturity Date, is transcribed in YYYYMMDD format, located on Form 8038-G in Part VI, line 36b and is 8 positions. The field is valid if it's blank.

# Field 0636B - Invalid Conditions

3.12.26.14.7.1 (01-01-2026) Field 0636B - Invalid Conditions Not in YYYYMMDD format. Not within the valid year, month, day range.

# Field 0636B - Correction Procedures

3.12.26.14.7.2 (01-01-2022) Field 0636B - Correction Procedures Correct any coding or transcription errors. If more than one GIC maturity date is present, enter the latest date shown.

# Field 0637A - Proceeds Other Government Loan Amount

3.12.26.14.8 (01-01-2022) Field 0637A - Proceeds Other Government Loan Amount Field 0637A is the Proceeds Other Government Loan Amount, located on Form 8038-G in Part VI, line 37a and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0637A - Invalid Conditions

3.12.26.14.8.1 (01-01-2026) Field 0637A - Invalid Conditions Field is invalid if not numeric.

# Field 0637A - Correction Procedures

3.12.26.14.8.2 (01-01-2022) Field 0637A - Correction Procedures Correct any coding or transcription errors.

# Field 0638A - Tax Exempt Issue Check Box

3.12.26.14.9 (01-01-2022) Field 0638A - Tax Exempt Issue Check Box Field 0638A is the Tax Exempt Issue Check Box, located on Form 8038-G in Part VI, line 37b, box and is 1 position. The field is valid if entry is "1" or blank.

# Field 0638A - Invalid Conditions

3.12.26.14.9.1 (01-01-2026) Field 0638A - Invalid Conditions Field is invalid if not numeric.

# Field 0638A - Correction Procedures

3.12.26.14.9.2 (01-01-2022) Field 0638A - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0637B.

# Field 0638B - Date of Master Pool Obligation

3.12.26.14.10 (01-01-2022) Field 0638B - Date of Master Pool Obligation Field 0638B is the Date of Master Pool Obligation, is transcribed in YYYYMMDD format. It's located on Form 8038-G in Part VI, line 37b and is 8 positions. The field is valid if it's blank.

# Field 0638B - Invalid Conditions

3.12.26.14.10.1 (01-01-2026) Field 0638B - Invalid Conditions Field is invalid if not numeric.

# Field 0638B - Correction Procedures

3.12.26.14.10.2 (01-01-2022) Field 0638B - Correction Procedures Correct any coding or transcription errors. If more than one date is present, enter the latest date shown.

# Field 0638C - EIN of Master Pool Obligation

3.12.26.14.11 (01-01-2022) Field 0638C - EIN of Master Pool Obligation Field 0638C is the EIN of Master Pool Obligation, located on Form 8038-G in Part VI, line 38c and is 9 positions. The field is valid if it's blank.

# Field 0638C - Invalid Conditions

3.12.26.14.11.1 (01-01-2026) Field 0638C - Invalid Conditions Field is invalid if not numeric.

# Field 0638C - Correction Procedures

3.12.26.14.11.2 (01-01-2022) Field 0638C - Correction Procedures Correct any coding and transcription errors.

# Field 0639 - Designated Issue Section 265 Check Box

3.12.26.14.12 (01-01-2022) Field 0639 - Designated Issue Section 265 Check Box Field 0639 is the Designated Issue Section 265 Check Box, located on Form 8038-G in Part VI, line 38 and is 1 position. The field is valid if entry is "1" or blank.

# Field 0639 - Invalid Conditions

3.12.26.14.12.1 (01-01-2026) Field 0639 - Invalid Conditions Field is invalid if not numeric.

# Field 0639 - Correction Procedures

3.12.26.14.12.2 (01-01-2022) Field 0639 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0639.

# Field 0640 - Penalty Payment Election Indicator Check Box

3.12.26.14.13 (01-01-2022) Field 0640 - Penalty Payment Election Indicator Check Box Field 0640 is the Penalty Payment Election Indicator Check Box, located on Form 8038-G in Part VI, line 39 and is 1 position. The field is valid if the entry is "1" or "blank" .

# Field 0640 - Invalid Conditions

3.12.26.14.13.1 (01-01-2026) Field 0640 - Invalid Conditions Field is invalid if not numeric.

# Field 0640 - Correction Procedures

3.12.26.14.13.2 (01-01-2022) Field 0640 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0640.

# Field 0641 - Hedge Identifier Check Box

3.12.26.14.14 (01-01-2022) Field 0641 - Hedge Identifier Check Box Field 0641 is the Hedge Identifier Check Box, located on Form 8038-G in Part VI, line 40 and is 1 position. The field is valid if the entry is "1" or "blank" .

# Field 0641 - Invalid Conditions

3.12.26.14.14.1 (01-01-2026) Field 0641 - Invalid Conditions Field is invalid if not numeric.

# Field 0641 - Correction Procedures

3.12.26.14.14.2 (01-01-2022) Field 0641 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a 1. the box isn't checked, delete the entry in Field 0641.

# Field 0642 - Hedge Super-Integrated Indicator Check Box

3.12.26.14.15 (01-01-2022) Field 0642 - Hedge Super-Integrated Indicator Check Box Field 0642 is the Hedge Super-Integrated Indicator box, located on Form 8038-G in Part VI, line 42 and is 1 position. The field is valid if the entry is "1" or "blank" .

# Field 0642 - Invalid Conditions

3.12.26.14.15.1 (01-01-2026) Field 0642 - Invalid Conditions Field is invalid if not numeric.

# Field 0642 - Correction Procedures

3.12.26.14.15.2 (01-01-2022) Field 0642 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0642.

# Field 0643 - Issuer Established Procedures Nonqualified Check Box

3.12.26.14.16 (01-01-2022) Field 0643 - Issuer Established Procedures Nonqualified Check Box Field 0643 is the Issuer Established Procedures Non-Qualified Check Box, located on Form 8038-G in Part VI, line 43 and is 1 position. The field is valid if the entry is "1" or "blank" .

# Field 0643 - Invalid Conditions

3.12.26.14.16.1 (01-01-2026) Field 0643 - Invalid Conditions Field is invalid if not numeric.

# Field 0643 - Correction Procedures

3.12.26.14.16.2 (01-01-2022) Field 0643 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0643.

# Field 0644 - Issuer Established Procedure to Monitor Section 148 Check Box

3.12.26.14.17 (01-01-2022) Field 0644 - Issuer Established Procedure to Monitor Section 148 Check Box Field 0644 is the Issuer Established Procedures to Monitor Section 148 Check Box, located on Form 8038-G in Part VI, line 44 and is 1 position. The field is valid if the entry is "1" or "blank" .

# Field 0644 - Invalid Conditions

3.12.26.14.17.1 (01-01-2026) Field 0644 - Invalid Conditions Field is invalid if not numeric.

# Field 0644 - Correction Procedures

3.12.26.14.17.2 (01-01-2022) Field 0644 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0644.

# Field 0645A - Portion of Proceeds used to Reimburse Expenditures

3.12.26.14.18 (01-01-2022) Field 0645A - Portion of Proceeds used to Reimburse Expenditures Field 0645A is the Portion of Proceeds Used to Reimburse Expenditures Amount, located on Form 8038-G in Part VI, line 45a and is 15 positions. The field is valid if it's blank. The field is dollars only.

# Field 0645A - Invalid Conditions

3.12.26.14.18.1 (01-01-2026) Field 0645A - Invalid Conditions Field is invalid if not numeric.

# Field 0645A - Correction Procedures

3.12.26.14.18.2 (01-01-2022) Field 0645A - Correction Procedures Correct any coding or transcription errors.

# Field 0645B - Date Official Intent was Adopted

3.12.26.14.19 (01-01-2022) Field 0645B - Date Official Intent was Adopted Field 0645B is the Date Official Intent was Adopted, i is located on Form 8038-G in Part VI, line 45b and is 8 positions. The field is valid if it's blank.

# Field 0645B - Invalid Conditions

3.12.26.14.19.1 (01-01-2026) Field 0645B - Invalid Conditions Field is invalid if not numeric. Not in YYYYMMDD.

# Field 0645B - Correction Procedures

3.12.26.14.19.2 (01-01-2022) Field 0645B - Correction Procedures Correct any coding or transcription errors. If more than one date is present, enter the latest date shown.

# Field 06SIG - Signature Code

3.12.26.14.20 (10-24-2022) Field 06SIG - Signature Code 06SIG is the Signature Code, located in the right margin of the signature line and is 1 position.

# Field 06SIG - Invalid Conditions

3.12.26.14.20.1 (01-01-2022) Field 06SIG - Invalid Conditions Not numeric. The entry is other than 1 (signature present) or 3 (signature not present) after correspondence and no reply.

# Field 06SIG - Correction Procedures

3.12.26.14.20.2 (01-01-2022) Field 06SIG - Correction Procedures Correct any coding or transcription errors. If Then a signature is present, enter a "1" in the right margin next to the signature block. only a signature is missing, SSPND 225. Rejects will: If Then a valid reply is received, perfect the return by entering a "1" in Field 06SIG and enter the Correspondence Received Date, Field 01CRD. no reply or an incomplete reply is received, enter CCC "3" in Field 063SIG and enter a "3" in Field 01CCC.

# Field 06PRE - Preparation Code

3.12.26.14.21 (01-01-2022) Field 06PRE - Preparation Code Field 06PRE is the Preparation Code, located in the right margin of the Preparer's PTIN line and is 1 position.

# Field 06PRE - Invalid Conditions

3.12.26.14.21.1 (01-01-2022) Field 06PRE - Invalid Conditions It isn't numeric. The entry is other than 1 or blank.

# Field 06PRE - Correction Procedures

3.12.26.14.21.2 (01-01-2022) Field 06PRE - Correction Procedures Enter a "1" in the right margin next to the "Preparer's PTIN" box if both of the following apply: The return is signed by a preparer. The paid preparer's section has information that's different than the person signing the return.

# Field 06PSN - Preparer's PTIN

3.12.26.14.22 (01-01-2022) Field 06PSN - Preparer's PTIN Field 06PSN is the Preparer's PTIN, located in the paid preparer's signature block, in the Preparer's PTIN box and is 9 positions. The preparer's SSN must be a nine-digit number. A Preparer's Tax Identification Number (PTIN) is a valid entry in the preparer's Social Security Number or PTIN area at the bottom of Form 8038-G. The PTIN is nine digits beginning with the alpha "P" , followed by an eight-digit number (e.g., PXXXXXXXX).

# Field 06PSN - Invalid Conditions

3.12.26.14.22.1 (01-01-2022) Field 06PSN - Invalid Conditions The first position is other than numeric or a P. The field is all zeros or all nines or the first position is P and the remaining positions are all zeros or all nines. Other than the first position isn't numerics.

# Field 06PSN - Correction Procedures

3.12.26.14.22.2 (01-01-2022) Field 06PSN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 06PEN, Preparer's EIN

3.12.26.14.23 (01-01-2022) Field 06PEN, Preparer's EIN Field 06PEN, is the Preparer's EIN, located in the paid preparer's signature portion in the Firm's EIN box and is 9 positions. If present, The field may be any combination of numerics, except all zeros or all nines. The first character may be a "P" .

# Field 06PEN - Invalid Conditions

3.12.26.14.23.1 (01-01-2022) Field 06PEN - Invalid Conditions The first position is other than numeric. The field is all zeros or all nines.

# Field 06PEN - Correction Procedures

3.12.26.14.23.2 (01-01-2022) Field 06PEN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 06PTN - Preparer's Telephone Number

3.12.26.14.24 (01-01-2022) Field 06PTN - Preparer's Telephone Number Field 06PTN is the Preparer's Telephone Number, located in the paid preparer's signature portion, in the Firm's Phone no. box and is 10 positions.

# Field 06PTN - Invalid Conditions

3.12.26.14.24.1 (01-01-2022) Field 06PTN - Invalid Conditions If it's not numeric.

# Field 06PTN - Correction Procedures

3.12.26.14.24.2 (01-01-2022) Field 06PTN - Correction Procedures Correct any coding or transcription errors. If Then more than 10 digits are present, Continue processing, entering the first 10 digits only. the paid preparer's phone number is incomplete, illegible, or fewer than 10 digits, Review the return and all attachments. If a complete paid preparer's phone number is located elsewhere on the return or attachments, edit to the phone number line. a complete paid preparer's phone number isn't located or the number is illegible, Delete. Don't attempt to correct the field.

# Section 07 - Form 8038-GC

3.12.26.15 (01-01-2022) Section 07 - Form 8038-GC Section 07 alpha designators, title, location and field lengths are listed below: Field Title Form 8038-GC Field Lengths 07BX Single or Consolidated Box Part II, Description of Obligations 1 078A Entire Issue Price Part II, Line 8a 15 079A For Leases for Vehicles Part II, Line 9a 15 079B For Leases for Office Equipment Part II, Line 9b 15 079C For Leases for Real Property Part II, Line 9c 15 079D For Other Leases Part II, Line 9d 15 079E For Bank Loans for Vehicles Part II. Line 9e 15 079F For Bank Loans for Office Equipment Part II, Line 9f 15 079G For Bank Loans for Real Property Part II, Line 9g 15 079H For Bank loans for Other Part II, Line 9h 15 079I Proceeds Current Refund Amount Part II, Line 9i 15 079J Proceeds Tax Exempt Amount Part II, Line 9j 15 079K Other Part II, Line 9k 15 0710 Designated Issue Section 265 Box Part II, Line 10 11 0711 Penalty Payment Election Indicator Box Part II, Line 11 1 0713 Vendor's or Bank's Employer Identification Number Part II, Line 13 9 07SIG Signature Code Signature on return 1 07PRE Preparation Code Right margin of the preparer PTIN line 1 07PSN Preparer PTIN Part II Signature block 9 07PEN Preparer EIN Part II Signature block 9 07PTN Preparer Telephone # Part II Signature block 10

# Field 07BX - Single or Consolidated Check Box

3.12.26.15.1 (01-01-2022) Field 07BX - Single or Consolidated Check Box Field 07BX is the Single or Consolidated Check Box, located on Form 8038-GC in Part II, Description of Obligations and is 1 position.

# Field 07BX - Invalid Conditions

3.12.26.15.1.1 (01-01-2022) Field 07BX - Invalid Conditions If blank. If not numeric. The field is valid if the entry is "1" or "2" .

# Field 07BX - Correction Procedures

3.12.26.15.1.2 (01-01-2022) Field 07BX - Correction Procedures Correct any coding or transcription errors. Note: It's imperative to follow these instructions as the due date on Form 8038-GC is computed based on the box that's checked. If Then the "Single Issue" box is checked, enter a "1" . the "Consolidated" box is checked, enter a "2" . no box is checked, refer to the procedures outlined below. the filers' original entry on Part II, line 8b prior to editing has a specific date other than 01/01/YYYY, Example: 03/15/2011 or 03/2011 enter a "X" in the single issue box. the filer's original entry on Part II, line 8b prior to editing has the specific date of 01/01/YYYY, Example: 01/01/2011 enter a "X" in the consolidated basis box. the filers' original entry on Part II, line 8b prior to editing has only a year, Example: 2011 enter a "X" in the consolidated basis box. there's no entry in Part II, line 8b, enter SSPND 211. Rejects will: If Then a reply is received, perfect the return. no reply, enter CCC "3" and enter "1" in Field 07BX.

# Field 078A - Entire Issue Price

3.12.26.15.2 (01-01-2022) Field 078A - Entire Issue Price Field 078A is the Entire Issue Price, located on Form 8038-GC in Part II, line 8a and is 15 positions. The field is dollars only.

# Field 078A - Invalid Conditions

3.12.26.15.2.1 (01-01-2022) Field 078A - Invalid Conditions If it's blank. If not numeric.

# Field 078A - Correction Procedures

3.12.26.15.2.2 (01-01-2022) Field 078A - Correction Procedures Correct any coding or transcription errors. If Then Field 078A (line 8a) is blank, enter the total of Fields 079A through 079K (lines 9a-9k) in Field 078A. you're unable to perfect it, SSPND 211. Rejects will: If Then a reply is received, perfect the return. no reply, enter CCC "3" and enter "1" in Field 078A.

# Field 079A -For Leases for Vehicles Amount

3.12.26.15.3 (01-01-2022) Field 079A -For Leases for Vehicles Amount Field 079A is the For Leases for Vehicles Amount, located on Form 8038-GC in Part II, line 9a and is 15 positions. The field is valid if blank. The field is dollars only.

# Field 079A - Invalid Conditions

3.12.26.15.3.1 (01-01-2026) Field 079A - Invalid Conditions Field is invalid if not numeric.

# Field 079A -Correction Procedures

3.12.26.15.3.2 (01-01-2022) Field 079A -Correction Procedures Correct any coding or transcription errors.

# Field 079B -For Leases for Office Equipment Amount

3.12.26.15.4 (01-01-2022) Field 079B -For Leases for Office Equipment Amount Field 079B is the For Leases for Office Equipment Amount, located on Form 8038-GC in Part II, line 9b and is 15 positions. The field is valid if it's blank. The field is dollars only.

# Field 079B - Invalid Conditions

3.12.26.15.4.1 (01-01-2026) Field 079B - Invalid Conditions If not numeric.

# Field 079B -Correction Procedures

3.12.26.15.4.2 (01-01-2022) Field 079B -Correction Procedures Correct any coding or transcription errors.

# Field 079C -For Leases for Real Property Amount

3.12.26.15.5 (01-01-2022) Field 079C -For Leases for Real Property Amount Field 079C is the For Leases for Real Property Amount, located on Form 8038-GC in Part II, line 9c and is 15 positions. The field is valid if it's blank. The field is dollars only.

# Field 079C - Invalid Conditions

3.12.26.15.5.1 (01-01-2026) Field 079C - Invalid Conditions If not numeric.

# Field 079C -Correction Procedures

3.12.26.15.5.2 (01-01-2022) Field 079C -Correction Procedures Correct any coding or transcription errors.

# Field 079D -For Other Leases Amount

3.12.26.15.6 (01-01-2022) Field 079D -For Other Leases Amount Field 079D is the For Other Leases Amount, located on Form 8038-GC in Part II, line 9d and is 15 positions. The field is valid if it's blank. The field is dollars only.

# Field 079D - Invalid Conditions

3.12.26.15.6.1 (01-01-2026) Field 079D - Invalid Conditions If not numeric.

# Field 079D -Correction Procedures

3.12.26.15.6.2 (01-01-2022) Field 079D -Correction Procedures Correct any coding or transcription errors.

# Field 079E -For Bank Loans for Vehicles Amount

3.12.26.15.7 (01-01-2022) Field 079E -For Bank Loans for Vehicles Amount Field 079E is the For Bank Loans for Vehicles Amount, located on Form 8038-GC in Part II, line 9e and is 15 positions. The field is valid if it's blank. The field is dollars only.

# Field 079E - Invalid Conditions

3.12.26.15.7.1 (01-01-2026) Field 079E - Invalid Conditions If not numeric.

# Field 079E -Correction Procedures

3.12.26.15.7.2 (01-01-2022) Field 079E -Correction Procedures Correct any coding or transcription errors.

# Field 079F -For Bank Loans for Office Equipment Amount

3.12.26.15.8 (01-01-2022) Field 079F -For Bank Loans for Office Equipment Amount Field 079F is the For Bank Loans for Office Equipment Amount, located on Form 8038-GC in Part II, line 9f and is 15 positions. The field is valid if it's blank. The field is dollars only.

# Field 079F - Invalid Conditions

3.12.26.15.8.1 (01-01-2026) Field 079F - Invalid Conditions If not numeric.

# Field 079F -Correction Procedures

3.12.26.15.8.2 (01-01-2022) Field 079F -Correction Procedures Correct any coding or transcription errors.

# Field 079G -For Bank Loans for Real Property Amount

3.12.26.15.9 (01-01-2022) Field 079G -For Bank Loans for Real Property Amount Field 079G is the For Bank Loans for Real Property Amount, located on Form 8038-GC in Part II, line 9g and is 15 positions. The field is valid if it's blank. The field is dollars only.

# Field 079G - Invalid Conditions

3.12.26.15.9.1 (01-01-2026) Field 079G - Invalid Conditions If not numeric.

# Field 079G -Correction Procedures

3.12.26.15.9.2 (01-01-2022) Field 079G -Correction Procedures Correct any coding or transcription errors.

# Field 079H -For Bank Loans for Other Amount

3.12.26.15.10 (01-01-2022) Field 079H -For Bank Loans for Other Amount Field 079H is the For Bank Loans for Other Amount, located on Form 8038-GC in Part II, line 9h and is 15 positions. The field is valid if it's blank. The field is dollars only.

# Field 079H - Invalid Conditions

3.12.26.15.10.1 (01-01-2026) Field 079H - Invalid Conditions If not numeric.

# Field 079H -Correction Procedures

3.12.26.15.10.2 (01-01-2022) Field 079H -Correction Procedures Correct any coding or transcription errors.

# Field 079J -Proceeds from Another Tax Exempt Amount

3.12.26.15.11 (01-01-2022) Field 079J -Proceeds from Another Tax Exempt Amount Field length - 15 positions Field 079J is Proceeds from Another Tax Exempt Amount, located on Form 8038-GC in Part II, line 9j and is 15 positions. The field is valid if it's blank. The field is dollars only.

# Field 079J - Invalid Conditions

3.12.26.15.11.1 (01-01-2026) Field 079J - Invalid Conditions If not numeric.

# Field 079J -Correction Procedures

3.12.26.15.11.2 (01-01-2022) Field 079J -Correction Procedures Correct any coding or transcription errors.

# Field 079K -Other Amount

3.12.26.15.12 (01-01-2022) Field 079K -Other Amount Field 079K is Other Amount, located on Form 8038-GC in Part II, line 9k and is 15 positions. The field is valid if it's blank. The field is dollars only.

# Field 0710 -Designated Issue Section 265 Check Box

3.12.26.15.12.1 (01-01-2022) Field 0710 -Designated Issue Section 265 Check Box Field 0710 is the Designated Issue Section 265 Check Box, located on Form 8038-GC in Part II, line 10 and is 1 position.

# Field 0710 - Invalid Conditions

3.12.26.15.12.2 (01-01-2026) Field 0710 - Invalid Conditions It's not numeric. The entry is other than "1" or "blank" .

# Field 0710 -Correction Procedures

3.12.26.15.12.3 (01-01-2022) Field 0710 -Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0710.

# Field 0711 -Penalty Payment Election Indicator Check Box

3.12.26.15.13 (01-01-2022) Field 0711 -Penalty Payment Election Indicator Check Box Field 0711 is the penalty Payment Election Indicator Check Box, located in Part II, line 11 and is 1 position.

# Field 0711 - Invalid Conditions

3.12.26.15.13.1 (01-01-2026) Field 0711 - Invalid Conditions If not numeric. The entry is other than "1" or "blank" .

# Field 0711 -Correction Procedures

3.12.26.15.13.2 (01-01-2022) Field 0711 -Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, delete the entry in Field 0711.

# Field 0713 - Vendor's or Bank's EIN

3.12.26.15.14 (01-01-2022) Field 0713 - Vendor's or Bank's EIN Field 0713 is the Vendor's or Bank's EIN, located in Part II, line 13 and is 9 positions.

# Field 0713 - Invalid Conditions

3.12.26.15.14.1 (01-01-2026) Field 0713 - Invalid Conditions Field is not numeric or blank.

# Field 0713 - Correction Procedures

3.12.26.15.14.2 (01-01-2022) Field 0713 - Correction Procedures Correct any coding or transcription errors. If unable to perfect it, delete the entry in Field 0713.

# Field 07SIG - Signature Code

3.12.26.15.15 (01-01-2026) Field 07SIG - Signature Code Field 07SIG is the Signature Code, located in the right margin of the signature line and is 1 position.

# Field 07SIG - Invalid Conditions

3.12.26.15.15.1 (01-01-2022) Field 07SIG - Invalid Conditions If not numeric. The entry is other than 1 (signature present) or 3 (signature not present) after correspondence and no reply.

# Field 07SIG - Correction Procedures

3.12.26.15.15.2 (01-01-2022) Field 07SIG - Correction Procedures Correct any coding or transcription errors. If Then a signature is present, enter a "1" in the right margin next to the signature block. only a signature is missing, SSPND 225. Rejects will: If Then a valid reply is received, perfect the return by entering a "1" in Field 07SIG and enter the Correspondence Received Date, Field 01CRD. no reply or an incomplete reply is received, enter CCC "3" in Field 07SIG and enter a "3" in Field 01CCC.

# Field 07PRE - Preparation Code

3.12.26.15.16 (01-01-2022) Field 07PRE - Preparation Code Field 07PRE is the Preparation Code, located in the right margin of the Preparer's PTIN line and is 1 position.

# Field 07PRE - Invalid Conditions

3.12.26.15.16.1 (01-01-2022) Field 07PRE - Invalid Conditions Field is not numeric. The entry is other than 1 or blank.

# Field 07PRE - Correction Procedures

3.12.26.15.16.2 (01-01-2022) Field 07PRE - Correction Procedures Enter a "1" in the right margin next to the "Preparer's PTIN" box if both of the following apply: The return is signed by a Preparer. The paid preparer's section has information that is different than the person signing the return.

# Field 07PSN - Preparer's PTIN

3.12.26.15.17 (01-01-2022) Field 07PSN - Preparer's PTIN Field 07PSN is the Preparer's PTIN, located in the Paid Preparer's signature block, in the Preparer's PTIN box and is 9 positions. The preparer's SSN must be a nine-digit number. A preparer's Tax Identification Number (PTIN) is a valid entry in the preparer's Social Security Number or PTIN area at the bottom of Form 8038-GC. The PTIN is nine digits beginning with the alpha "P" , followed by an eight-digit number (e.g., PXXXXXXXX).

# Field 07PSN - Invalid Conditions

3.12.26.15.17.1 (01-01-2022) Field 07PSN - Invalid Conditions The first position is other than numeric or a P. The field is all zeros or all nines or the first position is P and the remaining positions are all zeros or all nines. Other than the first position isn't numerics.

# Field 07PSN - Correction Procedures

3.12.26.15.17.2 (01-01-2022) Field 07PSN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 07PEN, Preparer's EIN

3.12.26.15.18 (01-01-2022) Field 07PEN, Preparer's EIN Field 07PEN, is the Preparer's EIN, located in the Paid Preparer's signature portion in the Firm's EIN box and is 9 positions. The first character may be a "P" .

# Field 07PEN - Invalid Conditions

3.12.26.15.18.1 (01-01-2022) Field 07PEN - Invalid Conditions The first position is other than numeric or a P. Is all zeros or all nines.

# Field 07PEN - Correction Procedures

3.12.26.15.18.2 (01-01-2022) Field 07PEN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 07PTN - Preparer's Telephone Number

3.12.26.15.19 (01-01-2022) Field 07PTN - Preparer's Telephone Number Field 07PTN is the Preparer's Telephone Number, located in the Paid Preparer's signature portion, in the Firm's Phone no. box and is 10 positions.

# Field 07PTN - Invalid Conditions

3.12.26.15.19.1 (01-01-2022) Field 07PTN - Invalid Conditions If it's not numeric.

# Field 07PTN - Correction Procedures

3.12.26.15.19.2 (01-01-2022) Field 07PTN - Correction Procedures : Correct any coding or transcription errors. If Then more than 10 digits are present, Continue processing, entering the first 10 digits only. the paid preparer's phone number is incomplete, illegible, or fewer than 10 digits, Review the return and all attachments. If a complete paid preparer phone number is located elsewhere on the return or attachments, edit to the "Phone No." line. a complete paid preparer's phone number isn't located or the number is illegible, Delete. Don't attempt to correct the field.

# Form 8038-T Error Correction

3.12.26.16 (01-01-2022) Form 8038-T Error Correction This subsection provides field descriptions and instructions for correcting error and reject conditions for Form 8038-T Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate.

# Section 01 - Form 8038-T

3.12.26.16.1 (01-01-2022) Section 01 - Form 8038-T Section 01 Alpha Designators, Title, Location and Field Lengths are listed below. Field Title Form 8038-T Field Lengths RMIT> Remittance Amount Blue/Green Money Amount 11 01NC Name Control Part I, Line 1 4 >>>> Name Control under print Computer generated 4 01EIN Employer Identification Number Part I, Line 2 9 01TXP Tax Period not edited, auto generated from Part I line 6 Date of Issue 6 01RPT Report Number Part I, Line 4 3 01CCC Computer Condition Code Part II, dotted portion of Line 12 10 01RCD Received Date Center of Return 8 01CRD Correspondence Received Date Right of Line 7 8 01NM1 Issuers Name Part I, Line 1 35 01NM2 Issuers Second Name Line Entity Section 35 01CON In Care of Name Line Entity Section 35 01FAD Foreign Address Entity Section 35 01ADD Street Address Part I, Line 3 35 01CTY City Part I, Line 5 22 01ST State Part I, Line 5 2 01ZIP ZIP Code Part I, Line 5 12 01INM Name of Issue Part 1, line 7 35 01DTI Date of Issue Part I, Line 6 8 01CUS CUSIP Number Part I, Line 8 12 01CAF CAF Indicator (Not Edited) 1

# Field RMIT> - Remittance Amount

3.12.26.16.2 (01-01-2022) Field RMIT> - Remittance Amount Field RMIT> is the amount of remittance submitted with the return and is 11 positions. It's dollars and cents and is the blue/green edited money amount. The field can't be changed by Error Resolution.

# Field 01NC - Name Control

3.12.26.16.3 (01-01-2022) Field 01NC - Name Control Field 01NC, Name Control, is underlined from Part I, line 1 and is 4 positions. The field must have 1 to 4 characters (alpha, numeric, ampersand, hyphen). The field may have 1 to 3 blanks.

# Field 01NC - Invalid Conditions

3.12.26.16.3.1 (01-01-2022) Field 01NC - Invalid Conditions The 1st position is other than a letter or number. The 2nd, 3rd, and 4th positions contain characters other than letters, numbers, ampersand (&), hyphens (-), blanks. Any character follows a blank.

# Field 01NC - Correction Procedures

3.12.26.16.3.2 (01-01-2022) Field 01NC - Correction Procedures To determine the correct name control see IRM 3.13.2, BMF Account Numbers. Line through the entry in Field 01NC and enter the correct name control above it. If the name control contains fewer than 4 characters, enter and circle the number of positions remaining.

# Name Control under print

3.12.26.16.4 (01-01-2022) Name Control under print The name control under print is designed to reduce the number of unpostables that occur when the transcribed name control doesn't match with the name control for the EIN on the Entity Index File (EIF). The name control under print will be removed when the following occurs: The name control under print and the entry Field 01NC agree.

# Field 01NC - Correction Procedures

3.12.26.16.4.1 (01-01-2022) Field 01NC - Correction Procedures Compare the entries in Field 01NC and 01EIN with the return to determine the correct action. If Then the EIN on the return and EIN in Field 01EIN do not agree, correct Field 01EIN to agree with the return. the name control on the return and Field 01NC do not agree, and the name control was transcribed incorrectly, change Field 01NC to agree with name control under print. correction doesn't agree with the name control under print, SSPND 320 to Entity. the name control edited on return agrees with name control in Field 01NC, and the name is illegible or coded wrong, change Field 01NC to agree with name control under print. no obvious error, research using INOLE, NAMEE, or NAMEB. another EIN is found for the entity on the return, change Field 01EIN to the correct EIN. the EIN is correct and the taxpayer merely rearranged name on return, change Field 01EIN to agree with the name control on INOLES. the EIN on the return is correct but name control on BMF isn't conforming to acceptable rules for name controls, SSPND 320 to Entity Control for resolution. the EIN on the return and Field 01EIN agree, but don't agree with name on INOLES, SSPND 320 to Entity Control for resolution.

# Field 01EIN - Employer Identification Number

3.12.26.16.5 (01-01-2022) Field 01EIN - Employer Identification Number Field 01EIN is the Employer Identification Number, located in Part I, line 2 and is 9 positions.

# Field 01EIN - Invalid Conditions

3.12.26.16.5.1 (01-01-2022) Field 01EIN - Invalid Conditions Isn't present or not all numeric. The EIN is all zeros or all nines. The first two digits are 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89.

# Field 01EIN - Correction Procedures

3.12.26.16.5.2 (01-01-2022) Field 01EIN - Correction Procedures Search the return and attachments for a valid EIN. If Then a valid EIN is found, correct Field 01EIN. a valid EIN can't be found on the return or attachments, research using NAMEE and NAMEB. research locates a number, correct Field 01EIN. research locates two EINs, Research using Command Code INOLES for both EINs. If both EINs are on INOLES, reject the Entity stating "2 EINs" . . an EIN can't be located through research, reject to Entity using SSPND 320. Rejects will determine the correct EIN and Name Control from research. If Then the EIN on the return is correct, but the name control on the TIF doesn't meet guidelines, attach Form 4227 and SSPND 320 to Entity Control. Entity Control has found the correct EIN, enter it in Field 01EIN. Entity Control has assigned an EIN, enter it in Field 01EIN and enter the entity assignment date in the CRD Field 01CRD. Note: The date is found in the left hand margin with an edited "E" .

# Field 01TXP - Tax Period

3.12.26.16.6 (01-01-2022) Field 01TXP - Tax Period Field length - 6 positions Field 01TXP is the Tax Period and isn't edited in the upper right-hand corner of the return. It's generated by Part I, line 6 Date of Issue and is 6 positions. Use the Date of Issue to determine the tax period.

# Field 01TXP - Invalid Conditions

3.12.26.16.6.1 (01-01-2022) Field 01TXP - Invalid Conditions Isn't present or not all numeric. The year is after the current year. The year is before 198501. It isn't equal to the Date of Issue (01DTI is also invalid).

# Field 01TXP - Correction Procedures

3.12.26.16.6.2 (01-01-2022) Field 01TXP - Correction Procedures Correct any coding or transcription errors. If the tax period hasn't been edited, enter the Date of Issue in YYYYMM format. Note: If Date of Issue is April 12, 2015, Field 01TXP is 201504. Compare the entry in Field 01DTI with the return and correct any coding or transcription errors. If Then Field 01DTI (Date of Issue) is after the received date, change Field 01DTI to one day before the received date. more than one day is present, enter the earliest date. Field 01DTI (Date of Issue) is prior to 19850101, change Field 01DTI (Date of Issue) to 19850101 and Field 01TXP (Tax Period) to 198501. both Field 01DTI (Date of Issue) and Field 01TXP (tax period) are blank, enter SSPND 211. Field 01TXP (tax period) is prior to 198501, change Field 01TXP (tax period) to 198501 and Field 01DTI (Date of Issue) to 19850101. Rejects will: If Then no reply is received, enter the signature date and CCC "3" . the signature date is missing, enter the result of the IRS received date minus ten days. If a return is determined to be "early filed:" If Then the tax period is fewer than 120 days after today's date, reject using SSPND 480. the tax period is 120 days or more in the future, reject using SSPND 211. Rejects will: If And the tax period is f than 120 days from today's date, send the return through to be processed. the tax period is 120 days or more in the future, and a reply is received, enter the correspondence received date and perfect the return. the tax period is 120 days or more in the future, and no reply is received, enter CCC "3" and enter the signature date as the tax period date. the tax period is 120 days or more in the future, if the signature date is missing, enter the results of the IRS received date minus ten days.

# Field 01RPT - Report Number

3.12.26.16.7 (01-01-2022) Field 01RPT - Report Number Field 01RPT is the Report Number, located in Part I, line 4 and is 3 positions.

# Field 01RPT - Invalid Conditions

3.12.26.16.7.1 (01-01-2022) Field 01RPT - Invalid Conditions If blank or not numeric within the range of 700-799.

# Field 01RPT - Correction Procedures

3.12.26.16.7.2 (01-01-2022) Field 01RPT - Correction Procedures Correct any coding or transcription errors. If the report number is blank or other than 700-799, research IDRS (BMFOLI) to determine the next available report number for that specific tax period for Form 8038-T. Example: Form: 8038-T Edited Report Number: "001" (invalid range for this form) Tax Period: 201012 Report Numbers already used for that tax period (per IDRS, BMFOLI): 700, 701 and 702. In this example, you circle out report number "001" and enter the next available report number for that tax period for Form 8038-T. In this example the report number is "703" .

# Field 01CCC - Computer Condition Codes

3.12.26.16.8 (01-01-2022) Field 01CCC - Computer Condition Codes Field 01CCC is Computer Condition Code. It's edited on the dotted portion of Part II, line 12 and is 10 positions.

# Field 01CCC - Invalid Conditions

3.12.26.16.8.1 (01-01-2022) Field 01CCC - Invalid Conditions CCC "G" and any CCC other than "3" are present. CCC "7" is present with both CCC "D" and "R" .

# Field 01CCC - Correction Procedures

3.12.26.16.8.2 (06-02-2025) Field 01CCC - Correction Procedures Correct any coding or transcription errors. If the codes were entered incorrectly, refer to the return and the CCC table below to determine which codes are necessary. CCC DEFINITION USE IF FOR FORM(S) D Reasonable cause for failure to pay timely Untimely paid return and reasonable cause is established in accordance with Revenue Procedure 90-11. Note: If prepaid penalty is included, DO NOT use Condition Code "D" . 8038-T F Final return Return indicates It's a "Final" . 8038-T 8038-CP G Amended return Amended returns. (Not applicable to TEB returns.) 8038 8038-G 8038-GC 8038-T 8328 8703 R Reasonable cause for failure to file return timely Untimely filed return and reasonable cause is established in accordance with Rev. Proc. 88-10 ; Rev. Proc. 2002-48, Rev. Proc. 90-11, or Rev. Proc. 2005-40. 8038 8038-G 8038-GC 8038-T 8703 3 No Reply Input when issuer doesn't reply to IRS correspondence. 8038 8038-CP 8038-G 8038-GC 8038-T 8328 8703 7 Reasonable cause was considered and denied. Return was "referred to TEB" or Form 8038-T was secured by TEB and a late filing CP 142 notice shouldn't be generated. Reasonable cause was not granted. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Form 8038-T CP 142 late filing correspondence shouldn't be issued because the return was secured by TEB. 8038 8038-B 8038-G 8038-GC 8038-T 8703 O Input when a refund is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ which is the amount set for manual refunds to be issued; however, for Form 8038-CP if Line 22 is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ it needs to be sent to SPP&O for review. Input when the SPP&O Analyst performing the initial review requests a refund be stopped (regardless of the amount). Note: CCC O freezes the affected tax module unless or until a TC 840 transaction is posted. Used to stop a refund from generating so a manual refund can be done. 8038-CP H Form 8038-G, Line 18- other described as "Tribal Economic Development Bond" The description on Form 8038-G, line 18 other reads "Tribal Economic Development Bond" . 8038-G W Prevents the validity check on returns which are filed two years and nine months after the due date. Indicates Statute Cleared. Edit CCC "W" if the statute return is stamped "Cleared by Statute" . Note: Edit CCC "W" only when the return processing date is two years and nine months after the return due date or received date, whichever is later. 8038-CP C Indicates a Form 8038-CP is subject to the sequestration decrease. CCC "C" isn't present on a Form 8038-CP. 8038-CP X Module freeze Used to freeze module from refunding or offsetting credit. 8038-CP If Then the return is an amended return, SSPND 640 to Rejects. Attach Form 4227 stating "Cancel to EO Accounts" . Note: CCC "G" is valid, but currently not being used. the TEB return is a claim for refund, SSPND 640 to Rejects. Attach Form 4227 stating "Cancel to EO Accounts" . CCC "7" (reasonable cause denied or copy sent to consideration) is present with both CCC "R" and "D" , Determine if CCC "7" is correct. If correct, delete the other codes. If not correct, delete CCC "7" . Determine if the return is timely filed using Exhibit 3.12.26-2. If the return wasn't filed by the due date or extended due date, review the return and attachment(s). Copies of all late filed Forms 8038-T, received after January 30, 2017, must be sent to SPP&O MS 1110, for late filing consideration. This is normally done in Code and Edit. However, if there is no indication on the return that copies have been forwarded to SPP&O MS 1110, ERS is required to make copies and route to SPP&O MS 1110, as outlined below. If Then And attachment(s) indicate any other reason including: no attachments, no reason provided, no date entered on line 12 and Part II is completed, no box checked on line 16 and Part III is completed, enter CCC "7" in Field 01CCC, If there's no annotation "Copy sent to SPP&O" on the return, forward copies of the late filed return, envelope and correspondence to SPP&O at the following address: Internal Revenue Service 1973 N. Rulon White Blvd. Mail Stop 1100 Ogden, UT 84404 Prepare Form 3210, annotate why the case is being routed. Continue processing the return. Note: The late filed package must be forwarded within 21 days of receipt.

# Field 01RCD - Received Date

3.12.26.16.9 (01-01-2022) Field 01RCD - Received Date Field 01RCD is the received date and it's date-stamped by Receipt and Control or perfected by Code and Edit in the center portion of the return and is 8 positions.

# Field 01RCD - Invalid Conditions

3.12.26.16.9.1 (01-01-2022) Field 01RCD - Invalid Conditions Not in YYYYMMDD format. Later than the current processing date. Prior to 199850101. Not numeric or is blank. The Received Date 01RCD is equal to or prior to the Date of Issue, 01DTI. (Both Fields 01RCD and 01DTI will be invalid.)

# Field 01RCD - Correction Procedures

3.12.26.16.9.2 (01-01-2022) Field 01RCD - Correction Procedures Correct any coding and transcription errors. If Then multiple dates are present, use the earliest date. there's no received date or the date stamp is illegible on the return, determine the date in the following order: U.S. Postal Service Postmark Date/Designated Private Delivery Service (i.e., Federal Express) Note: If both U.S. Postal Service and Private meter marks are present, honor the U.S. Postal Service date. SCAMPS (service center automatic mail processing system) digital date Revenue Officer's Signature Date Signature Date only within current year Note: Use the signature date only if the signature date is within the current processing year. Julian Date minus 10 days Current date minus 10 days ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ change Field 01RCD to agree with the postmark date. the received date is equal or prior to Field 0312D (Computation Date), both 01RCD and 0312D are invalid. change Field 01RCD to one day later than the Field 0312D.

# Field 01CRD - Correspondence Received Date

3.12.26.16.10 (01-01-2022) Field 01CRD - Correspondence Received Date Field 01CRD is the Correspondence Received Date (CRD), is edited below the address in the entity section and is 8 positions. When a return has been treated as unprocessable, and the taxpayer has been contacted, the date the reply is received with the pertinent information is the correspondence received date. The CRD is determined from the date the reply was received at the service center.

# Field 01CRD - Invalid Conditions

3.12.26.16.10.1 (01-01-2022) Field 01CRD - Invalid Conditions It's not all numeric. The date is earlier than or equal to the Return Due Date (refer to Exhibit 3.12.26-2 for return due dates). The date is equal to or earlier than the Received Date. The date is later than the processing date. CCC "3" is present.

# Field 01CRD - Correction Procedures

3.12.26.16.10.2 (01-01-2022) Field 01CRD - Correction Procedures Both the original Received Date and the Correspondence Received Date must be present. If Then the reply isn't date stamped, use the U.S. Postal Service postmark date on the envelope attached to the reply as the CRD. a faxed reply is received, refer to IRM 3.12.38, ERS BMF General Instructions, to determine the correct CRD. both the CRD and CCC "3" are present, If a "No Reply" , delete the CRD. If reply is received, delete CCC "3" .

# Field 01NM1 - Issuer's Name

3.12.26.16.11 (01-01-2022) Field 01NM1 - Issuer's Name Field 01NM1 is the Name of the Entity Issuing the Bond (not the name of the entity receiving the benefit of the financing), located in Part I, line 1 and is 35 positions.

# Field 01NM1 - Invalid Conditions

3.12.26.16.11.1 (01-01-2022) Field 01NM1 - Invalid Conditions The first position isn't alpha or numeric. Any characters are not alpha, numeric, ampersand, hyphen, or blank. There are two consecutive blanks followed by valid characters.

# Field 01NM1 - Correction Procedures

3.12.26.16.11.2 (01-01-2022) Field 01NM1 - Correction Procedures Compare Field 01NM1 entry with the entry on the return. If Then the field was transcribed incorrectly, correct Field 01NM1. the issuer name exceeds 35 characters, continue the name in Field 01NM2.

# Field 01NM2 - Issuer's Second Name Line

3.12.26.16.12 (01-01-2022) Field 01NM2 - Issuer's Second Name Line Field 01NM2 is the second name line of the entity issuing the bonds (not the name of the entity receiving the benefit of the financing), located in Part I and is 35 positions. The field is also used as an overflow for the first name line.

# Field 01NM2 - Invalid Conditions

3.12.26.16.12.1 (01-01-2022) Field 01NM2 - Invalid Conditions The first position isn't alpha or numeric. Any characters are not alpha, numeric, ampersand, hyphen, or blank. There are two consecutive blanks followed by valid characters.

# Field 01NM2 - Correction Procedures

3.12.26.16.12.2 (01-01-2022) Field 01NM2 - Correction Procedures Compare Field 01NM2 with the name on the return. If the field was transcribed incorrectly, correct Field 01NM2.

# Field 01CON - In Care of Name Line

3.12.26.16.13 (01-01-2022) Field 01CON - In Care of Name Line Field 01CON is the In Care of Name Line, located in Part I, Entity section and is 35 positions. The field is valid if blank.

# Field 01CON - Invalid Conditions

3.12.26.16.13.1 (01-01-2022) Field 01CON - Invalid Conditions Isn't alpha or numeric. Any characters are not alpha, numeric, ampersand, hyphen, or blank.

# Field 01CON - Correction Procedures

3.12.26.16.13.2 (01-01-2022) Field 01CON - Correction Procedures Correct any coding or transcription errors.

# Field 01FAD - Foreign Address

3.12.26.16.14 (01-01-2022) Field 01FAD - Foreign Address Field 01FAD is the Foreign Address, located in Part 1, Entity Section and is 35 positions. The field is alpha, numeric, and special characters. The field is valid if it's blank.

# Field 01FAD - Invalid Conditions

3.12.26.16.14.1 (01-01-2022) Field 01FAD - Invalid Conditions The first position is blank. Any character follow 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 the field on the return.

# Field 01FAD - Correction Procedures

3.12.26.16.14.2 (01-01-2022) Field 01FAD - Correction Procedures Foreign addresses are not accepted on tax exempt bond forms. If a foreign address is present, refer to the Unprocessable procedures outlined below. If a foreign address isn't present on the return, then: SSPND 610 renumber return to domestic

# Unprocessable Conditions

3.12.26.16.15 (01-01-2022) Unprocessable Conditions To be processable, a return must contain the following: Employer Identification Number, Legible name, Legible address, and Valid tax period. An "unprocessable" return may consist of one or more of the following: The name is so illegible or incomplete that the name control can't be determined. The EIN is missing, illegible, or other than 9 digits. Required tax data entered on the return is incomplete, illegible, or contradictory. A foreign address is entered in the entity section or the address is missing or illegible.

# Correcting Unprocessable Returns

3.12.26.16.15.1 (01-01-2025) Correcting Unprocessable Returns Examine all attachments and schedules for information necessary to make the return processable. If the information is found on attachments or schedules, edit to the appropriate area on the return. If required information isn't found on an attachment or schedule: Perfect the return as much as possible, SSPND 450. Route unprocessable returns as follows: Route With And perfected numbered or unnumbered returns, unresolved entity issues (i.e. missing/invalid EIN, address missing or illegible), Entity and attach a completed Form 4227. unnumbered returns, a foreign address, TE/GE SE:T:HQ:SS:BSP:SPP&O MS: 1110 numbered returns, a foreign address, TE/GE SE:T:HQ:SS:BSP:SPP&O MS: 1110 and SSPND 450. Attach a completed Form 4227. Annotate the unprocessable condition and include the mail stop.

# Field 01ADD - Street Address

3.12.26.16.16 (01-01-2022) Field 01ADD - Street Address Field 01ADD is the Street Characters, located in Part I, line 3 and is 35 positions.

# Field 01ADD - Invalid Conditions

3.12.26.16.16.1 (01-01-2022) Field 01ADD - Invalid Conditions The first position is blank. Any characters are not alpha, numeric, blank, hyphen (-), and slash (/). There are two consecutive blanks followed by valid characters. A Major City Code (MCC) is present in Field 01CTY and a street address isn't present.

# Field 01ADD - Correction Procedures

3.12.26.16.16.2 (01-01-2022) Field 01ADD - Correction Procedures Refer to the street address on the return. If Then the address on the return is illegible, refer to the envelope and attachments to determine the taxpayer's correct address. the address can't be perfected, delete Fields 01ADD, 01CTY, 01ST, and 01ZIP. To verify the MCC, refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations. If Then the MCC is correct and valid, and the street address is present and legible on the return, enter the street address to Field 01ADD. a valid street address isn't available from the return or attachments, enter the full name of the city in Field 01CTY and the state in Field 01ST.

# Field 01CTY - City

3.12.26.16.17 (01-01-2022) Field 01CTY - City Field 01CTY is the City, located in Part I, line 5 and is 22 positions.

# Field 01CTY - Invalid Conditions

3.12.26.16.17.1 (01-01-2022) Field 01CTY - Invalid Conditions The first position is blank. The second and third positions are blank. A character follows the first two adjoining blanks. Any character isn't alpha or blank. Foreign country code isn't present, incorrect, or contains "XX" . The MCC is invalid.

# Field 01CTY - Correction Procedures

3.12.26.16.17.2 (01-01-2022) Field 01CTY - Correction Procedures Refer to the city shown on the return. Correct any transcription errors. If Then the city on the return is illegible, refer to the envelope and attachments to determine the correct city. the city can't be perfected, delete address fields 01ADD, 01CTY, 01ST, and 01ZIP. The city field (01CTY) and state code field (Field 01ST) are invalid if a MCC is present and a state code is also present in Field 01ST. To correct, refer to the return and Document 7475, to verify the MCC. If Then the MCC is correct, delete the state code entered in Field 01ST. the MCC isn't correct, enter the full name of the city in Field 01CTY. a foreign address is shown on the return, enter the appropriate foreign country code in the city Field 01CTY (see IRM 3.13.2, for foreign country codes). Verify the state code entered in Field 01ST is correct. This field and the ZIP code field are invalid if a MCC is present and the ZIP code isn't valid for the city. To correct, refer to the return and Document 7475, to determine the correct MCC and ZIP code. If Then the ZIP code and MCC were transcribed correctly, and the ZIP code is invalid for the city, Refer to the envelope and attachments to locate a valid ZIP code. If one is located, enter in Field 01ZIP. the correct ZIP code isn't available on the document or attachments, Refer to Document 7475 and enter the correct ZIP code in Field 01ZIP.

# Field 01ST - State

3.12.26.16.18 (01-01-2022) Field 01ST - State Field 01ST is the State, located in Part I, line 5 and is 2 alpha positions.

# Field 01ST - Invalid Conditions

3.12.26.16.18.1 (01-01-2022) Field 01ST - Invalid Conditions It's blank, and the MCC isn't present in Field 01CTY. It contains other than a valid state code.

# Field 01ST - Correction Procedures

3.12.26.16.18.2 (01-01-2022) Field 01ST - Correction Procedures Refer to the return and Document 7475 to determine the correct state code. Correct any transcription errors. If Then the state code can't be determined, check the return and attachments. you can't perfect it, delete entries in Fields 01ADD, 01CTY, 01ST, and 01ZIP. Both 01ST and 01ZIP are invalid if the ZIP code isn't valid for the state. To correct, refer to the return and Document 7475, to verify the state and ZIP code. If Then the state code is incorrect, determine the correct code and enter it in Field 01ST. the ZIP code isn't valid for the state, refer to the envelope and attachments to obtain a valid code. a valid ZIP code can't be found on the return or attachments, refer to Document 7475. Returns with address changes in the following American possessions can be input with the return the same as a domestic address: American Samoa (AS) Mariana Islands (MH) Puerto Rico (PR) Virgin Islands (VI) Guam (GU)

# Field 01ZIP - Zip Code

3.12.26.16.19 (01-01-2022) Field 01ZIP - Zip Code Field 01ZIP is the ZIP Code, located in Part I, line 5 and is 12 numeric fields. This field can contain "5" , "9" or "12" characters.

# Field 01ZIP - Invalid Conditions

3.12.26.16.19.1 (01-01-2022) Field 01ZIP - Invalid Conditions It isn't all numeric or blank. There isn't "5" , "9" or "12" numeric characters.

# Field 01ZIP - Correction Procedures

3.12.26.16.19.2 (01-01-2022) Field 01ZIP - Correction Procedures Correct any coding or transcription errors. Refer to the return and attachments to determine the correct ZIP code. If a valid ZIP code can't be found, refer to Document 7475 to determine the correct ZIP code.

# Field 01INM - Name of Issue

3.12.26.16.20 (01-01-2022) Field 01INM - Name of Issue Field 01INM is the Name of Issue, located in Part 1, line 7 and is 35 positions. The field is valid if blank.

# Field 01INM - Invalid Conditions

3.12.26.16.20.1 (01-01-2022) Field 01INM - Invalid Conditions The first position isn't alpha or numeric. Any characters are not alpha, numeric, ampersand or hyphen. There are two consecutive blanks, followed by valid characters.

# Field 01INM - Correction Procedures

3.12.26.16.20.2 (01-01-2022) Field 01INM - Correction Procedures Correct and coding or transcription errors. If the name of issue exceeds 35 characters, enter only the first 35 characters.

# Field 01DTI - Date of Issue

3.12.26.16.21 (01-01-2022) Field 01DTI - Date of Issue Field 01DTI is the Date of Issue, located in Part I, line 6 and is 8 positions.

# Field 01DTI - Invalid Conditions

3.12.26.16.21.1 (01-01-2022) Field 01DTI - Invalid Conditions The field isn't present or not numeric. It's equal to or after the received date. (01RCD is also invalid). It isn't equal to the tax period Field 01TXP. (01TXP is also invalid).

# Field 01DTI - Correction Procedures

3.12.26.16.21.2 (01-01-2022) Field 01DTI - Correction Procedures Enter the date in YYYYMMDD format. Compare the entry in Field 01DTI with the return and correct any coding or transcription errors. If Then the Date of Issue is after the received date, change Field 01DTI to one day before the received date. more than one day is present, enter the earliest date. the Date of Issue is prior to 19850101, change the date of issue (Field 01DTI) to 19850101 and the tax period (Field 01TXP) to 198501. both the Date of Issue and the tax period are blank, reject using SSPND 211. Rejects will: If Then after reply is received, Perfect the return. Enter the CRD (Field 01CRD). Change Field 01DTI to one day before the received date. no reply is received, Enter the signature date. Enter CCC "3" . the signature date is missing, Enter the result of the IRS received date minus ten days.

# Field 01CUS - CUSIP Number

3.12.26.16.22 (01-01-2022) Field 01CUS - CUSIP Number Field 01CUS is the CUSIP Number, located in Part I, line 8 and is 12 positions. This field is valid if blank.

# Field 01CUS - Invalid Conditions

3.12.26.16.22.1 (01-01-2022) Field 01CUS - Invalid Conditions The field isn't alpha or numeric.

# Field 01CUS - Correction Procedures

3.12.26.16.22.2 (01-01-2022) Field 01CUS - Correction Procedures Correct any coding or transcription errors. The CUSIP number is a combination of nine alpha and numeric characters. If Then multiple CUSIP number are present, enter the first number in Field 01CUS. fewer than nine characters, enter the number of characters present on line 8 in Field 01CUS. the word" None" is present, enter "None" in Field 01CUS. blank, leave blank.

# Field 01CAF - CAF Indicator

3.12.26.16.23 (01-01-2022) Field 01CAF - CAF Indicator Field 01CAF is the CAF Code Indicator, and is 1 position.

# Field 01DTI - Invalid Conditions

3.12.26.16.23.1 (01-01-2022) Field 01DTI - Invalid Conditions The field isn't numeric. Entry is other than 1-7.

# Field 01CAF - Correction Procedures

3.12.26.16.23.2 (01-01-2022) Field 01CAF - Correction Procedures If The field has an entry other than 1 - 7, delete field. Note: The CAF indicator is no longer edited by Code & Edit.

# Section 03 - Form 8038-T

3.12.26.17 (01-01-2022) Section 03 - Form 8038-T Section 03 Alpha Designators, Title, Location and Field Lengths are listed below: Field Title Form 8038-T Field Lengths 0311 Entire Issue Price Part I, Line 11 15 0312D Rebate Yield Reduction Computation Date Part II, Line 12 8 0313B Less than 100% Rebate Box Part II, Line 13 1 0313 Rebate Amount Part II, Line 13 15 0314B Less than 100% Yield Reduction Box Part II, Line 14 1 0314 Yield Reduction Payment Amount Part II, Line 14 15 0315 QZAB Escrow Amount Part II, Line 15 15 0316 Months Since Issue Date Part III, Line 16 1 0317 Penalty in Lieu of Rebate Amount Party III, Line 17 15 0318D Termination Date Part III, Line 18 8 0319 Penalty Upon Termination Amount Part III, Line 19 15 0320B Failure to Pay Timely Penalty Waiver Box Part IV, Line 20 1 0321 Failure to Pay Timely Penalty Amount Part IV, Line 21 15 0322 Interest on Underpayment Amount Part IV, Line 22 15 0323 Total Payment Amount Part V, Line 23 15 >>>> Total Payment Amount Computer Computer generated 15 0324 Unspent Proceeds Amount Part VI, line 24 15 0325 Proceeds Used to Redeem Bonds Amount Part VI, Line 25 15 0326 Proceeds for GICs Escrows Amount Part VI, Line 26 15 0327 Fees for Guarantee Amount Part VI, Line 27 15 0328B Variable Rate Box Part VI, Line 28 1 0329B Hedge Agreement Box Part VI, Line 29 1 0330B Proceeds Invested GIC Box Part VI, Line 30 1 0331B Proceeds Invested Beyond Period Box Part VI, Line 31 1 0332B Issuer Preparer Box Part VI, Line 32 1 0331B Proceeds Invested Beyond Period Box Part VI, Line 31 1 0332B Issuer Preparer Box Part VI, Line 32 1 0331B Proceeds Invested Beyond Period Box Part VI, Line 31 1 0332B Issuer Preparer Box Part VI, Line 32 1 03SIG Signature code Signature on return 1 03PRE Preparation Code Right margin of the preparer's PTIN line 1 03PSN Preparer PTIN Part II Signature block 9 03PEN Preparer EIN Part II Signature block 9 03PTN Preparer Telephone # Part II Signature block 10

# Field 0311 - Entire Issue Price

3.12.26.17.1 (01-01-2022) Field 0311 - Entire Issue Price Field 0311 is the Entire Issue Price, located in Part I, line 11 and is 15 positions. The field is dollars only.

# Field 0311 - Invalid Conditions

3.12.26.17.1.1 (01-01-2022) Field 0311 - Invalid Conditions Field 0311 is invalid if blank.

# Field 0311 - Correction Procedures

3.12.26.17.1.2 (01-01-2022) Field 0311 - Correction Procedures Correct any coding or transcription errors. If you're unable to perfect the document, SSPND 211. Rejects will: If Then a reply is received, Enter the correspondence received date in Field 01CRD. Perfect the return. no reply or incomplete reply is received, Enter CCC 3. Enter "1" in Field 0311.

# Field 0312D - Rebate Yield Reduction Computation Date

3.12.26.17.2 (01-01-2022) Field 0312D - Rebate Yield Reduction Computation Date Field 0312D is the Rebate Yield Reduction Computation Date, located in Part II, line 12 and is 8 positions. The field is valid if blank.

# Field 0312D - Invalid Conditions

3.12.26.17.2.1 (01-01-2022) Field 0312D - Invalid Conditions It's not in YYYYMMDD format. If the Rebate Yield Reduction Computation Date is a date later than the current date.

# Field 0312D - Correction Procedures

3.12.26.17.2.2 (01-01-2022) Field 0312D - Correction Procedures Correct any coding or transcription errors. If Then the rebate yield reduction computation date is a date later than the current date, delete the date.

# Field 0313B - Less than 100% Rebate Check Box

3.12.26.17.3 (01-01-2022) Field 0313B - Less than 100% Rebate Check Box Field 0313B is the Less than 100% Rebate Check Box, located in Part II, line 13 and is 1 position.

# Field 0313B - Invalid Conditions

3.12.26.17.3.1 (01-01-2026) Field 0313B - Invalid Conditions It's not "blank" , or "1" .

# Field 0313B - Correction Procedures

3.12.26.17.3.2 (01-01-2022) Field 0313B - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a code of "1" in Field 0313B.

# Field 0313 - Rebate Amount

3.12.26.17.4 (01-01-2022) Field 0313 - Rebate Amount Field 0313 is the Rebate Amount, located in Part II, line 13 and is 15 positions. The field is valid if blank. If transcribed, it'll be in dollars only.

# Field 0313 - Invalid Conditions

3.12.26.17.4.1 (01-01-2026) Field 0313 - Invalid Conditions It's not numeric.

# Field 0313 - Correction Procedures

3.12.26.17.4.2 (01-01-2022) Field 0313 - Correction Procedures Correct any coding or transcription errors.

# Field 0314B - Less than 100% Yield Reduction Check Box

3.12.26.17.5 (01-01-2022) Field 0314B - Less than 100% Yield Reduction Check Box Field 0314B is the Less than 100% Yield Reduction Check Box, located in Part II, line 14 and is 1 position.

# Field 0314B - Invalid Conditions

3.12.26.17.5.1 (01-01-2026) Field 0314B - Invalid Conditions It's not "blank" , or "1" .

# Field 0314B - Correction Procedures

3.12.26.17.5.2 (01-01-2022) Field 0314B - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a code of "1" in Field 0314B.

# Field 0314 - Yield Reduction Payment Amount

3.12.26.17.6 (01-01-2022) Field 0314 - Yield Reduction Payment Amount Field 0314 is the Yield Reduction Payment Amount, located in Part II, line 14 and is 15 positions If transcribed, it'll be in dollars only. The field is valid if blank.

# Field 0314 Invalid Conditions

3.12.26.17.6.1 (01-01-2026) Field 0314 Invalid Conditions Field is not numeric

# Field 0314 - Correction Procedures

3.12.26.17.6.2 (01-01-2022) Field 0314 - Correction Procedures Correct any coding or transcription errors.

# Field 0315 - QZAB Escrow Amount

3.12.26.17.7 (01-01-2022) Field 0315 - QZAB Escrow Amount Field 0315 is the QZAB Escrow Amount, located in Part II, line 15 and is 15 positions. If transcribed, it will be dollars only. The field is valid if blank.

# Field 0315 - Invalid Conditions

3.12.26.17.7.1 (01-01-2026) Field 0315 - Invalid Conditions Field is not numeric

# Field 0315 - Correction Procedures

3.12.26.17.7.2 (01-01-2022) Field 0315 - Correction Procedures Correct any coding or transcription errors.

# Field 0316 - Months Since Issue Date

3.12.26.17.8 (01-01-2022) Field 0316 - Months Since Issue Date Field 0316 is the Months Since Issue Date, located in Part III, line 16 and is 1 position. The field is valid if blank.

# Field 0316 - Invalid Conditions

3.12.26.17.8.1 (01-01-2026) Field 0316 - Invalid Conditions The field is not valid if not "1" , "2" , "3" , "4" , or "5"

# Field 0316 - Correction Procedures

3.12.26.17.8.2 (01-01-2022) Field 0316 - Correction Procedures Correct any coding or transcription errors. If Then the first box is checked, enter a code of "1" in Field 0316. the second box is checked, enter a code of "2" in Field 0316. the third box is checked, enter a code of "3" in Field 0316. the fourth box is checked, enter a code of "4" in Field 0316. the fifth box is checked, enter a code of "5" in Field 0316.

# Field 0317 - Penalty in Lieu of Rebate Amount

3.12.26.17.9 (01-01-2022) Field 0317 - Penalty in Lieu of Rebate Amount Field 0317 is the Penalty in Lieu of Rebate Amount, located in Part III, line 17 and is 13 positions. The entry is valid if blank. If transcribed, it'll be in dollars only.

# Field 0315 - Invalid Conditions

3.12.26.17.9.1 (01-01-2026) Field 0315 - Invalid Conditions Is not numeric

# Field 0317 - Correction Procedures

3.12.26.17.9.2 (01-01-2022) Field 0317 - Correction Procedures Correct any coding or transcription errors.

# Field 0318D - Termination Date

3.12.26.17.10 (01-01-2022) Field 0318D - Termination Date Field 0318 is the Termination Date, located in Part III, line 18 and is 8 positions The field is valid if blank.

# Field 0318D - Invalid Conditions

3.12.26.17.10.1 (01-01-2026) Field 0318D - Invalid Conditions It's not in YYYYMMDD format.

# Field 0318D - Correction Procedures

3.12.26.17.10.2 (01-01-2022) Field 0318D - Correction Procedures Correct any coding or transcription errors.

# Field 0319 - Penalty Upon Termination Amount

3.12.26.17.11 (01-01-2022) Field 0319 - Penalty Upon Termination Amount Field 0319 is the Penalty Upon Termination Amount, located in Part III, line 19 and is 15 positions. The entry is valid if blank. If transcribed, it'll be in dollars only.

# Field 0319 - Invalid Conditions

3.12.26.17.11.1 (01-01-2026) Field 0319 - Invalid Conditions Field is not numeric

# Field 0319 - Correction Procedures

3.12.26.17.11.2 (01-01-2022) Field 0319 - Correction Procedures Correct any coding or transcription errors.

# Field 0320B - Failure to Pay Timely Penalty Waiver Check Box

3.12.26.17.12 (01-01-2022) Field 0320B - Failure to Pay Timely Penalty Waiver Check Box Field 0320B is the Failure to Pay Timely Penalty Waiver Check Box, located in Part IV, line 20 and is 1 position.

# Field 0320B - Invalid Conditions

3.12.26.17.12.1 (01-01-2026) Field 0320B - Invalid Conditions Field is not blank, 1, or 2.

# Field 0320B - Correction Procedures

3.12.26.17.12.2 (01-01-2022) Field 0320B - Correction Procedures Correct any coding or transcription errors. If Then "yes" is checked, enter a code of "1" in Field 0320B. "no" is checked, enter a code of "2" in Field 0320B.

# Field 0321 - Failure to Pay Timely Penalty Amount

3.12.26.17.13 (01-01-2022) Field 0321 - Failure to Pay Timely Penalty Amount Field 0321 is the Penalty For Failure to Pay Rebate Amount, located in Part IV, line 21 and is 15 positions. The entry is valid if blank. If transcribed, it'll be in dollars only.

# Field 0321 - Invalid Conditions

3.12.26.17.13.1 (01-01-2026) Field 0321 - Invalid Conditions Field is not numeric

# Field 0321 - Correction Procedures

3.12.26.17.13.2 (01-01-2022) Field 0321 - Correction Procedures Correct any coding or transcription errors.

# Field 0322 - Interest on Underpayment Amount

3.12.26.17.14 (01-01-2022) Field 0322 - Interest on Underpayment Amount Field 0322 is the Interest on Underpayment Amount, located in Part IV, line 22 and is 15 positions. The entry is valid if blank. If transcribed, it'll be in dollars only.

# Field 0322 - Invalid Conditions

3.12.26.17.14.1 (01-01-2026) Field 0322 - Invalid Conditions Field is not numeric

# Field 0322 - Correction Procedures

3.12.26.17.14.2 (01-01-2022) Field 0322 - Correction Procedures Correct any coding or transcription errors.

# Field 0323 - Total Payment Amount

3.12.26.17.15 (01-01-2022) Field 0323 - Total Payment Amount Field 0323 is the Total Payment Amount, located in Part V, line 23 and is 15 positions. The entry is valid if blank. It's transcribed in dollars and cents.

# Field 0323 - Invalid Conditions

3.12.26.17.15.1 (01-01-2022) Field 0323 - Invalid Conditions It's not numeric. Blank and lines 13, 14, 15, 17, 19, 21 and 22 has an amount. Blank and RMIT> has an amount.

# Field 0323 - Correction Procedures

3.12.26.17.15.2 (01-01-2022) Field 0323 - Correction Procedures Correct any coding or transcription errors. If Then Field 0323 is blank, Add lines 13, 14, 15, 17, 19, 21 and 22. Enter the total amount in Field 032 3. Field 0323 is blank, and lines 13, 14, 15, 17, 19, 21 and 22 are blank, but RMIT> has an amount, Enter the green rocker remittance amount to Field 0323.

# Field 0324 - Unspent Proceeds Amount

3.12.26.17.16 (01-01-2022) Field 0324 - Unspent Proceeds Amount Field 0324 is the Unspent Proceeds Amount, located in Part VI, line 24 and is 15 positions. The entry is valid if blank. If transcribed, it's in dollars only.

# Field 0324 - Invalid Conditions

3.12.26.17.16.1 (01-01-2026) Field 0324 - Invalid Conditions Field is not numeric

# Field 0324 - Correction Procedures

3.12.26.17.16.2 (01-01-2022) Field 0324 - Correction Procedures Correct any coding or transcription errors.

# Field 0325 - Proceeds Used to Redeem Bonds Amount

3.12.26.17.17 (01-01-2022) Field 0325 - Proceeds Used to Redeem Bonds Amount Field 0325 is the Proceeds Used to Redeem Bonds Amount, located in Part VI, line 25 and is 15 positions. The entry is valid if blank. If transcribed, it's in dollars only.

# Field 0325 - Invalid Conditions

3.12.26.17.17.1 (01-01-2026) Field 0325 - Invalid Conditions Field is not numeric

# Field 0325 - Correction Procedures

3.12.26.17.17.2 (01-01-2022) Field 0325 - Correction Procedures Correct any coding or transcription errors.

# Field 0326 - Proceeds for GICs Escrow Amount

3.12.26.17.18 (01-01-2022) Field 0326 - Proceeds for GICs Escrow Amount Field 0326 is the Proceeds for GICs Escrow Amount, located in Part VI, line 26 and is 15 positions. The entry is valid if blank. If transcribed, it's in dollars only.

# Field 0326 - Invalid Conditions

3.12.26.17.18.1 (01-01-2026) Field 0326 - Invalid Conditions Field is not numeric

# Field 0326 - Correction Procedures

3.12.26.17.18.2 (01-01-2022) Field 0326 - Correction Procedures Correct any coding or transcription errors.

# Field 0327 - Fees for Guarantee Amount

3.12.26.17.19 (01-01-2022) Field 0327 - Fees for Guarantee Amount Field 0327 is the Fees for Guarantee Amount, located in Part VI, line 27 and is 15 positions. The entry is valid if blank. If transcribed, it's in dollars only.

# Field 0327 - Invalid Conditions

3.12.26.17.19.1 (01-01-2026) Field 0327 - Invalid Conditions Field is not numeric

# Field 0327 - Correction Procedures

3.12.26.17.19.2 (01-01-2022) Field 0327 - Correction Procedures Correct any coding or transcription errors.

# Field 0328B - Variable Rate Check Box

3.12.26.17.20 (01-01-2022) Field 0328B - Variable Rate Check Box Field 0328B is the Variable Rate Check Box, located in Part VI, line 28 and is 1 position.

# Field 0328B - Invalid Conditions

3.12.26.17.20.1 (01-01-2026) Field 0328B - Invalid Conditions Field is not blank, 1 or 2.

# Field 0328B - Correction Procedures

3.12.26.17.20.2 (01-01-2022) Field 0328B - Correction Procedures Correct any coding or transcription errors. If Then "yes" is checked, enter a code of "1" in Field 0328B. "no" is checked, enter a code of "2" in Field 0328B.

# Field 0329B - Hedge Agreement Check Box

3.12.26.17.21 (01-01-2022) Field 0329B - Hedge Agreement Check Box Field 0329B is the Hedge Agreement Check Box, located in Part VI, line 29 and is 1 position.

# Field 0329B - Invalid Conditions

3.12.26.17.21.1 (01-01-2026) Field 0329B - Invalid Conditions Field is not blank, 1 or 2.

# Field 0329B - Correction Procedures

3.12.26.17.21.2 (01-01-2022) Field 0329B - Correction Procedures Correct any coding or transcription errors. If Then "yes" is checked, enter a code of "1" in Field 0329B. "no" is checked, enter a code of "2" in Field 0329B.

# Field 0330B - Proceeds Invested GIC Check Box

3.12.26.17.22 (01-01-2022) Field 0330B - Proceeds Invested GIC Check Box Field 0330B is the Proceeds Invested GIC Check Box, located in Part VI, line 30 and is 1 position.

# Field 0330B - Invalid Conditions

3.12.26.17.22.1 (01-01-2026) Field 0330B - Invalid Conditions Field is not blank, 1 or 2.

# Field 0330B - Correction Procedures

3.12.26.17.22.2 (01-01-2022) Field 0330B - Correction Procedures Correct any coding or transcription errors. If Then "yes" is checked, enter a code of "1" in Field 0330B. "no" is checked, enter a code of "2" in Field 0330B.

# Field 0331B - Proceeds Invested Beyond Period Check Box

3.12.26.17.23 (01-01-2022) Field 0331B - Proceeds Invested Beyond Period Check Box Field 0331B is the Proceeds Invested Beyond Period Check Box, located in Part VI, line 31 and is 1 position.

# Field 0331B - Invalid Conditions

3.12.26.17.23.1 (01-01-2026) Field 0331B - Invalid Conditions Field is not blank, 1 or 2.

# Field 0331B - Correction Procedures

3.12.26.17.23.2 (01-01-2022) Field 0331B - Correction Procedures Correct any coding or transcription errors. If Then "yes" is checked, enter a code of "1" in Field 0331B. "no" is checked, enter a code of "2" in Field 0331B.

# Field 0332B - Issuer Preparer Check Box

3.12.26.17.24 (01-01-2022) Field 0332B - Issuer Preparer Check Box Field 0332B is the Issuer Preparer Check Box, located in Part VI, line 32 and is 1 position.

# Field 0332B - Invalid Conditions

3.12.26.17.24.1 (01-01-2026) Field 0332B - Invalid Conditions Field is not blank, 1 or 2.

# Field 0332B - Correction Procedures

3.12.26.17.24.2 (01-01-2022) Field 0332B - Correction Procedures Correct any coding or transcription errors. If Then "Issuer" is checked, enter a code of "1" in Field 0332B. "Preparer" is checked, enter a code of "2" in Field 0332B.

# Field 03SIG - Signature Code

3.12.26.17.25 (01-01-2022) Field 03SIG - Signature Code 03SIG is the Signature Code, located in the right margin of the Signature line and is 1 position.

# Field 03SIG - Invalid Conditions

3.12.26.17.25.1 (01-01-2022) Field 03SIG - Invalid Conditions It's not numeric. The entry is other than 1 (signature present) or 3 (signature not present) after correspondence and no reply.

# Field 03SIG - Correction Procedures

3.12.26.17.25.2 (01-01-2022) Field 03SIG - Correction Procedures Correct any coding or transcription errors. If Then a signature is present, enter a "1" in the right margin next to the signature block. a signature only is missing, SSPND 225. Rejects will: If Then a valid reply is received, perfect the return by entering a "1" in Field 03SIG and enter the correspondence received date, Field 01CRD. no reply or an incomplete reply is received, enter CCC "3" in Field 03SIG and enter a "3" in Field 01CCC.

# Field 06PRE - Preparation Code

3.12.26.17.26 (01-01-2022) Field 06PRE - Preparation Code Field 03PRE is the Preparation Code, located in the right margin of the Preparer's PTIN line and is 1 position.

# Field 03PRE - Invalid Conditions

3.12.26.17.26.1 (01-01-2022) Field 03PRE - Invalid Conditions It's not numeric. The entry is other than "1" or "blank" .

# Field 03PRE - Correction Procedures

3.12.26.17.26.2 (01-01-2022) Field 03PRE - Correction Procedures Enter a "1" in the right margin next to the preparer's PTIN box if both of the following apply: The return is signed by a preparer. The paid preparer's section has information that is different than the person signing the return.

# Field 036PSN - Preparer's PTIN

3.12.26.17.27 (01-01-2022) Field 036PSN - Preparer's PTIN Field 03PSN is the Preparer's PTIN, located in the Paid Preparer's signature block, in the Preparer's PTIN box and is 9 positions. The preparer SSN must be a nine-digit number. A preparer Tax Identification Number (PTIN) is a valid entry in the preparer Social Security Number or PTIN area at the bottom of Form 8038-G. The PTIN is nine digits beginning with the alpha "P" , followed by an eight-digit number (e.g., PXXXXXXXX).

# Field 03PSN - Invalid Conditions

3.12.26.17.27.1 (01-01-2022) Field 03PSN - Invalid Conditions The first position is other than numeric or a "P" . The field is all zeros or all nines or the first position is "P" and the remaining positions are all zeros or all nines. Other than the first position isn't numerics.

# Field 03PSN - Correction Procedures

3.12.26.17.27.2 (01-01-2022) Field 03PSN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 03PEN, Preparer's EIN

3.12.26.17.28 (01-01-2022) Field 03PEN, Preparer's EIN Field 03PEN, is the Preparer's EIN, located in the Paid Preparer's signature portion in the Firm's EIN box and is 9 positions. If present, the field may be any combination of numerics, except all zeros or all nines. The first character may be a "P" .

# Field 03PEN - Invalid Conditions

3.12.26.17.28.1 (01-01-2022) Field 03PEN - Invalid Conditions The first position is other than numeric. The field is all zeros or all nines.

# Field 03PEN - Correction Procedures

3.12.26.17.28.2 (01-01-2022) Field 03PEN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 03PTN - Preparer's Telephone Number

3.12.26.17.29 (01-01-2022) Field 03PTN - Preparer's Telephone Number Field 03PTN, Preparer's Telephone Number, is located in the Paid Preparer's signature portion, in the firm's phone number and is 10 positions. If present, the field is numeric.

# Field 03PTN - Invalid Conditions

3.12.26.17.29.1 (01-01-2022) Field 03PTN - Invalid Conditions If not numeric.

# Field 03PTN - Correction Procedures

3.12.26.17.29.2 (01-01-2022) Field 03PTN - Correction Procedures Correct any coding or transcription errors. If Then more than 10 digits are present, Continue processing, entering the first 10 digits only. the paid preparer's phone number is incomplete, illegible, or fewer than 10 digits, Review the return and all attachments. If a complete paid preparer's phone number is located elsewhere on the return or attachments, edit to the phone number line. a complete paid preparer's phone number isn't located or the number is illegible, Delete. Don't attempt to correct the field.

# Section 02 - 8038-TC

3.12.26.18 (01-01-2022) Section 02 - 8038-TC Section 02 Alpha Designators, Title, Location and Field Lengths are listed below: Field Title Form 8038-TC Field Lengths 02TYP Tax Credit Bond Code Part II, Line 1 3 02CBX Irrevocable Election Check Box Part II, Line 3 1 02IDT First Interest Payment Date Part II, Line 4 8 02IPF Interest Payment Date Frequency Code Part II, Line 5 1 0231 Issue Price Part III, Line 1 15 0232 Stated Redemption Price at Maturity Part III, Line 2 15 0233 Final Maturity Date Part III, Line 3 8 0234 Applicable Credit Rate Part III, Line 4 4 0235 Maximum Term Part III, Line 5 4 0236 Permitted Sinking Fund Yield Part III, Line 6 6 0237 Interest Rate on Bonds Part III, Line 7 6 0238A Variable Rate Check Box Part III, Line 8a 1 0241 Sales Proceeds Part IV, Line 1 15 0242 Proceeds Used for Bond Issuance Cost Part IV, Line 2 15 0243 Estimated Investment Proceeds Part IV, Line 3 15 0244 Expected Available Project Proceeds Part IV, Line 4 15 >>>> Expected Available Project Proceeds under print Part IV, Line 4 under print 15 0245 Matching Pledged Funds Part IV, Line 5 15 0246 Other Part IV, Line 6 15 0247 Total Proceeds Part IV, Line 7 15 025A Amount of Loans to Qualified Borrowers Part V, Line 1a 15 025B Written Loan Commitment Check Box Part V, Line 1b 1 025D EIN of Borrower Part V, Line 1d 9 0252 Land Part V, Line 2 15 0253 Buildings and Structures Part V, Line 3 15 0254 Equipment with Recovery Period > than 5 years Part V, Line 4 15 0255 Equipment with Recovery Period < than 5 years Part V, Line 5 15 0256 Grants Part V, Line 6 15 0257 Demonstration Projects Part V, Line 7 15 0258 Public Education Campaigns Part V. Line 8 15 0259 Repairs or Other Rehabilitation Expenditures Part V, Line 9 15 02510 Developing Course Materials and/or Staff Training Expenditures Part V, Line 10 15 02511 Pay Principle, Interest or Premiums on Qualified Bonds Part V, Line 11 15 02512 Refinance a Qualified Indebtedness Part V, Line 12 15 02513 Other Part V, Line 13 15 02514 Total Qualified Purpose Expenditures Part V, Line 14 15 >>>> Total Qualified Purpose Expenditures under print Part V, Line 14 under print 15 02515 Percentage of Available Project Proceeds Part V, Line 15 6 02516 Portion of Proceeds to Reimburse Issuer Part V, Line 16 15 02517 Date Official Intent was adopted Part V, Line 17 8

# Field 02TYP - Tax Credit Bond Code

3.12.26.18.1 (01-01-2022) Field 02TYP - Tax Credit Bond Code Field length - 3 positions Field 02TYP is the Tax Credit Bond (TCB) Code, located on Form 8038-TC in Part II, line 1. Tax Credit Bond Codes 101, 106, 107 or 108 do not require a schedule.

# Field 02TYP - Invalid Conditions

3.12.26.18.1.1 (01-01-2022) Field 02TYP - Invalid Conditions If it's blank or non-numeric.

# Field 02TYP - Correction Procedures

3.12.26.18.1.2 (01-01-2022) Field 02TYP - Correction Procedures Correct any coding or transcription errors. Enter the code from Part II, line 1 in Field 02TYP. Note: Only TCB codes 102, 103, 104 and 105 require the applicable Schedule A, B, C or D (see table below). If Then Field 02TYP (Part II, line 1) is blank, and there's a code on the attached schedule in Field 04TCB, enter the code from the schedule in Part II, line 1, Field 02TYP. blank or Tax Credit Bond Code is different from the Form 8038-TC, Schedule A, B, C or D code, enter the code from the Form 8038-TC schedule. the Code in Field 02TYP and Field 04TCB do not match, refer to the description in Part II, line 2 and the table below for the applicable code based on description on line 2. blank or you can't perfect it from the attachments, SSPND 211. If Enter Part II, line 2 reads "Qualified Forestry Conservation Bonds" , "101" in Field 02TYP and Field 04TCB. Part II, line 2 reads "New Clean Renewal Energy Bonds" , "102" in Field 02TYP and Field 04TCB. Part II, line 2 reads "Qualified Energy Conservation Bonds," "103" in Field 02TYP and Field 04TCB. Part II, line 2 reads "Qualified Zone Academy Bonds" , "104" in Field 02TYP and Field 04TCB. Part II, line 2 reads "Qualified School Construction Bonds" , "105" in Field 02TYP and Field 04TCB. Part II, line 2 reads "Clean Renewal Energy Bonds" , "106" in Field 02TYP and Field 04TCB. Part II, line 2 reads "Midwestern Tax Credit Bonds" , "107" in Field 02TYP and Field 04TCB. Part II, line 2 reads "Other" , "108" in Field 02TYP and Field 04TCB. Rejects will: If Then a valid reply is received, Perfect the return. no reply or an incomplete reply is received, Enter TCB code 108 in Field 02TYP. Enter CCC "3" . Continue processing the return.

# Field 02CHBX - Irrevocable Election Check Box

3.12.26.18.2 (01-01-2022) Field 02CHBX - Irrevocable Election Check Box Field 02CHBX is the Irrevocable Election Check Box, located on Form 8038-TC in Part II, line 3 and is 1 position.

# Field 02CHBX - Invalid Conditions

3.12.26.18.2.1 (01-01-2022) Field 02CHBX - Invalid Conditions This field is not "1" or "blank" .

# Field 02CHBX - Correction Procedures

3.12.26.18.2.2 (01-01-2022) Field 02CHBX - Correction Procedures Correct any coding or transcription errors. Correct any coding or transcription errors. If neither box is checked, leave it blank.

# Field 02IDT - First Interest Payment Date

3.12.26.18.3 (01-01-2022) Field 02IDT - First Interest Payment Date Field 02IDT is the First Interest Payment Date and is in YYYYMMDD format. It's located on Form 8038-TC in Part II, Line 4 and is 8 positions.

# Field 02IDT - Invalid Conditions

3.12.26.18.3.1 (01-01-2022) Field 02IDT - Invalid Conditions If it's not numeric.

# Field 02IDT - Correction Procedures

3.12.26.18.3.2 (01-01-2022) Field 02IDT - Correction Procedures Correct any coding or transcription errors. If Then more than one date is present, enter the earliest date shown on line 4. blank, enter from attachments (debt service schedule). you can't perfect it from attachments, SSPND 211. Rejects will: If Then a valid reply is received, Perfect the return. no reply or an invalid reply is received, Leave it blank. Enter CCC "3" and continue processing the return.

# Field 02IFPD - Interest Payment Date Frequency Code Check Box

3.12.26.18.4 (01-01-2022) Field 02IFPD - Interest Payment Date Frequency Code Check Box Field 02IFPD is the Interest Payment Date (IPD) Frequency Code Check Box, located on Form 8038-TC, Part II, line 5 and is 1 position. The field is numeric. Valid entries are 1, 2, 3, 4, 5 or blank.

# Field 02IFDP - Invalid Conditions

3.12.26.18.4.1 (01-01-2026) Field 02IFDP - Invalid Conditions If it's not numeric. if it is other than 1, 2, 3, 4, 5 or blank.

# Field 02IFPD - Correction Procedures

3.12.26.18.4.2 (01-01-2022) Field 02IFPD - Correction Procedures Correct any coding or transcription errors. Enter the applicable IPD frequency code (see table below) from Part II, line 3 based on the specific check box that is marked, in Field 02IFPD. If Then check box "5a - Annual" is marked, enter a "1" . check box "5b - Semi-Annual" is marked, enter a "2" . check box "5c - Quarterly" is marked, enter a "3" . check box "5d - Monthly" is marked, enter a "4" . check box "5e - Other" is marked, there must be an entry on line 5f. If a description is provided, enter the applicable code "1-5" based on the description provided on line 5f or from attachments (debt service schedule). blank, and more than one box is checked, enter from attachments (debt service schedule). you can't perfect it from the attachments, SSPND 211. Rejects will: If Then a valid reply is received, perfect the return. no reply or an invalid reply is received, Leave blank. Enter CCC "3" and continue processing the return.

# Field 0231 - Issue Price

3.12.26.18.5 (01-01-2022) Field 0231 - Issue Price Field 0231 is the Issue Price of the Bond, located on Form 8038-TC in Part III, line 1 and is 15 positions. The field is dollars only.

# Field 0231 - Invalid Conditions

3.12.26.18.5.1 (01-01-2022) Field 0231 - Invalid Conditions If blank. If the field is blank, Part IV, line 1 (Field 0241) is invalid.

# Field 0231 - Correction Procedures

3.12.26.18.5.2 (01-01-2022) Field 0231 - Correction Procedures Correct any coding or transcription errors. If Then Field 0241 (Part III, line 1) is blank, there is an entry in Field 0241 (Part IV, line 1), enter the amount in Field 0241 in Field 0231. you can't perfect it, SSPND 211. Rejects will: If Then a valid reply is received, Perfect the return. no reply or an incomplete reply is received, Enter "1" in Field 0231 and Field 0241. Enter CCC "3" and continue processing the return.

# Field 0232 - Stated Redemption Price at Maturity Amount

3.12.26.18.6 (01-01-2022) Field 0232 - Stated Redemption Price at Maturity Amount Field 0232 is the Stated Redemption Price at Maturity Amount, located on Form 8038-TC in Part III, line 2 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0232 - Invalid Conditions

3.12.26.18.6.1 (01-01-2026) Field 0232 - Invalid Conditions If it's not numeric.

# Field 0232 - Correction Procedures

3.12.26.18.6.2 (01-01-2022) Field 0232 - Correction Procedures Correct any coding or transcription errors.

# Field 0233 - Final Maturity Date

3.12.26.18.7 (01-01-2022) Field 0233 - Final Maturity Date Field 0233 is the Final Maturity Date, is located on Form 8038-TC in Part III, line 3 and is 8 positions.

# Field 0233 - Invalid Conditions

3.12.26.18.7.1 (01-01-2026) Field 0233 - Invalid Conditions If it's not numeric. If it's not in YYYYMMDD format.

# Field 0233 - Correction Procedures

3.12.26.18.7.2 (01-01-2022) Field 0233 - Correction Procedures Correct any coding or transcription errors. If Then more than one date is present, enter the latest date in Field 0233. the maturity date is the same as or prior to the Date of Issue, SSPND 211. blank, and you're unable to perfect it, SSPND 211. the maturity date contains an invalid year (earlier than 1950 or after 2099), perfect it from attachments. the invalid year can't be perfected, SSPND 211. Rejects will: If Then a valid reply is received, Perfect the return. no reply or an invalid reply is received, Circle out the date if present and leave blank. Enter CCC "3" and continue processing the return.

# Field 0234 - Applicable Credit Rate

3.12.26.18.8 (01-01-2022) Field 0234 - Applicable Credit Rate Field 0234 is the Applicable Credit Rate, located on Form 8038-TC in Part III, line 4 and is 4 positions. The field is valid if it's blank.

# Field 0234 - Invalid Conditions

3.12.26.18.8.1 (01-01-2026) Field 0234 - Invalid Conditions If it's not numeric.

# Field 0234 - Correction Procedures

3.12.26.18.8.2 (01-01-2022) Field 0234 - Correction Procedures Correct any coding or transcription errors. The entry can be in decimals out to the 2nd position as XX.XX and must be entered as such, filling in zeros before and after to equal 4 positions. Examples: Line entry is five and one half, you would enter 0550 in Field 0234. Line entry is 10 3/4, you would enter 1075 in Field 0234. Line entry is 5.26, you would enter 0526 in field 0234.

# Field 0235 - Maximum Term (Years)

3.12.26.18.9 (01-01-2022) Field 0235 - Maximum Term (Years) Field 0235 is the Maximum Term Years, located on Form 8038-TC in Part III, line 5 and is 4 positions. The field is valid if it's blank.

# Field 0235 - Invalid Conditions

3.12.26.18.9.1 (01-01-2026) Field 0235 - Invalid Conditions If it's not numeric.

# Field 0235 - Correction Procedures

3.12.26.18.9.2 (01-01-2022) Field 0235 - Correction Procedures Correct any coding or transcription errors. The entry can be in decimals out to the 2nd position as XX.XX and must be entered as such, filling in zeros before and after to equal 4 positions. Examples: Line entry is five and one half, you would enter 0550 in Field 0234. Line entry is 10 3/4, you would enter 1075 in Field 0234. Line entry is 5.26, you would enter 0526 in field 0234.

# Field 0236 - Permitted Sinking Fund Yield

3.12.26.18.10 (01-01-2022) Field 0236 - Permitted Sinking Fund Yield Field length - 6 positions Field 0236 is the Permitted Sinking Fund Yield (Percentage), located on Form 8038-TC in Part III, line 6 and is 6 positions. The field is valid if it's blank.

# Field 0236 - Invalid Conditions

3.12.26.18.10.1 (01-01-2026) Field 0236 - Invalid Conditions If it's not numeric.

# Field 0236 - Correction Procedures

3.12.26.18.10.2 (01-01-2022) Field 0236 - Correction Procedures Correct any coding or transcription errors. The entry can be in decimals out to the 4th position as XX.XXXX and must be entered as such, filling in zeros before and after to equal 6 positions. Examples: Line entry is five and one half, you would enter 055000 in Field 0236. Line entry is 10 3/4, you would enter 107500 in Field 0236. Line entry is 10 3/4, you would enter 107500 in Field 0236.

# Field 0237 - Interest Rate on Bonds

3.12.26.18.11 (01-01-2022) Field 0237 - Interest Rate on Bonds Field length - 4 positions Field 0237 is the Interest Rate on Bonds (Percentage), located on Form 8038-TC in Part III, line 7. The field is valid if it's blank.

# Field 0237 - Invalid Conditions

3.12.26.18.11.1 (01-01-2026) Field 0237 - Invalid Conditions If it's not numeric.

# Field 0237 - Correction Procedures

3.12.26.18.11.2 (01-01-2022) Field 0237 - Correction Procedures Correct any coding or transcription errors. The entry can be in decimals out to the 2nd position as XX.XX and must be entered as such, filling in zeros before and after to equal 4 positions. Examples: Line entry is five and one half, you would enter 0550 in Field 0234. Line entry is 10 3/4, you would enter 1075 in Field 0234. Line entry is 5.26, you would enter 0526 in field 0234.

# Field 0238A - Variable Rate Check Box

3.12.26.18.12 (01-01-2022) Field 0238A - Variable Rate Check Box Field 0238a is the Variable Rate Check Box, located on Form 8038-TC in Part III, line 8a and is 1 position. The field is valid if it's blank.

# Field 0238A - Invalid Conditions

3.12.26.18.12.1 (01-01-2026) Field 0238A - Invalid Conditions If it's not numeric.

# Field 0238A - Correction Procedures

3.12.26.18.12.2 (01-01-2022) Field 0238A - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . the box isn't checked, leave blank.

# Field 0241 - Sales Proceeds Amount

3.12.26.18.13 (01-01-2022) Field 0241 - Sales Proceeds Amount Field 0241 is the Sale Proceeds Amount, located on Form 8038-TC in Part IV, line 1 and is 15 positions. The field is dollars only.

# Field 0241 - Invalid Conditions

3.12.26.18.13.1 (01-01-2022) Field 0241 - Invalid Conditions If blank. If the field is blank, Part III, line 1 (Field 0231) is also invalid.

# Field 0241 - Correction Procedures

3.12.26.18.13.2 (01-01-2022) Field 0241 - Correction Procedures Correct any coding or transcription errors. If Then Field 0241 (Part IV, line 1) is blank, and there is an entry in Field 0231 (Part III, line 1), enter the amount in Field 0231 in Field 0241. you can't perfect it, SSPND 211. Rejects will: If Then a valid reply is received, Perfect the return. no reply or an incomplete reply is received, Enter a "1" in Field 0231 and Field 0241. Enter CCC "3" and continue processing the return.

# Field 0242 - Proceeds Used for Bond Issuance Cost Amount

3.12.26.18.14 (01-01-2022) Field 0242 - Proceeds Used for Bond Issuance Cost Amount Field 0242 is the Proceeds for Bond Issue Amount, located on Form 8038-TC, in Part IV, line 2 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0242 - Invalid Conditions

3.12.26.18.14.1 (01-01-2026) Field 0242 - Invalid Conditions If it's not numeric.

# Field 0242 - Correction Procedures

3.12.26.18.14.2 (01-01-2022) Field 0242 - Correction Procedures Correct any coding or transcription errors. This field must have an entry of zero or an amount. If And Then blank, the computations line 1 minus line 2, plus line 3 equal line 4 and line 4 plus lines 5 plus line 6 equal line 7, leave Field 0242 (Part IV, line 2) blank. blank and you can't perfect it, the computations in lines 1 through 7 don't match the entry on line 7, SSPND 211. Rejects will: If Then a reply is received, Perfect the return. no reply or an incomplete reply is received, Enter CCC "3" and continue processing the return.

# Field 0243 - Estimated Investment Proceeds

3.12.26.18.15 (01-01-2022) Field 0243 - Estimated Investment Proceeds Field 0243 is the Estimated Investment Proceeds, located on Form 8038-TC in Part IV, line 3 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0243 - Invalid Conditions

3.12.26.18.15.1 (01-01-2026) Field 0243 - Invalid Conditions If it's not numeric.

# Field 0243 - Correction Procedures

3.12.26.18.15.2 (01-01-2022) Field 0243 - Correction Procedures Correct any coding or transcription errors.

# Field 0244 - Expected Available Project Proceeds

3.12.26.18.16 (01-01-2022) Field 0244 - Expected Available Project Proceeds Field 0244 is the Expected Available Project Proceeds, located on Form 8038-TC in Part IV, line 4 and is 15 positions. The field is dollars only. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Field 0244 - Invalid Conditions

3.12.26.18.16.1 (01-01-2026) Field 0244 - Invalid Conditions If it's not numeric.

# Field 0244 - Correction Procedures

3.12.26.18.16.2 (01-01-2022) Field 0244 - Correction Procedures Correct any coding or transcription errors. If And Then Field 0244 (Part IV, line 4) is blank, there are entries in Fields 0241 through 0243, (Part IV, lines 1-3), subtract Field 0242 (line 2) from Field 0241 (line 1) and add Field 0243 (line 3), enter the total on Field 0244 (Part IV, line 4). there's an amount on Field 0244 (line 4), Fields 0241 through 0243 (lines 1-3) is blank, enter the amount from Field 0244 (line 4) on Field 0243 (line 3). Fields 0241 through 0243 (lines 1-3) computation doesn't equal Field 0244 (line 4), subtract Field 0242 (line 2) from Field 0241 (line 1) and add Field 0243 (line 3), enter the total on Field 0244 (Part IV, line 4).

# Field 0245 - Matching Pledged Funds

3.12.26.18.17 (01-01-2022) Field 0245 - Matching Pledged Funds Field 0245 is the Matching Pledged Funds, located on Form 8038-TC in Part IV, line 5 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0245 - Invalid Conditions

3.12.26.18.17.1 (01-01-2026) Field 0245 - Invalid Conditions If it's not numeric.

# Field 0245 - Correction Procedures

3.12.26.18.17.2 (01-01-2022) Field 0245 - Correction Procedures Correct any coding or transcription errors.

# Field 0246 - Other Amount

3.12.26.18.18 (01-01-2022) Field 0246 - Other Amount Field 0245 is the Other Amount, located on Form 8038-TC in Part IV, line 6 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0246 - Invalid Conditions

3.12.26.18.18.1 (01-01-2026) Field 0246 - Invalid Conditions If it's not numeric.

# Field 0246 - Correction Procedures

3.12.26.18.18.2 (01-01-2022) Field 0246 - Correction Procedures Correct any coding or transcription errors.

# Field 0247 - Total Proceeds

3.12.26.18.19 (01-01-2022) Field 0247 - Total Proceeds Field 0247 is the Total Proceeds, located on Form 8038-TC in Part IV, line 7 and is 15 positions. The field is dollars only. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0247 - Invalid Conditions

3.12.26.18.19.1 (01-01-2026) Field 0247 - Invalid Conditions If it's not numeric.

# Field 0247 - Correction Procedures

3.12.26.18.19.2 (01-01-2022) Field 0247 - Correction Procedures Correct any coding or transcription errors. If Then Field 0247 (Part IV, line 7) is blank, and there are entries in Fields 0244 through 0246 (Part IV, lines 4-6), Add Fields 0244 through 0246 (lines 4-6). Enter the total on Field 0247 (Part IV, line 7). there's an amount on Field 0247 (line 7), and Fields 0244 - 0246 (lines 4-6) are blank, Enter the amount from Field 0247 (line 7) on Field 0246 (line 6). Fields 0241-0246 (lines 1-6) computations do not equal Field 0247 (line 7), Compute as instructed in Fields 0241-0246 (lines 1-6). Enter the total on Field 0247 (Part IV, line 7). Field 0247 (line 7) can't be perfected, SSPND 211. Rejects will: If Then a reply is received, Perfect the return. no reply or an incomplete reply is received, Enter a "1" in fields 0246 and 0247 (line 6 and 7). Enter CCC "3" and continue processing the return.

# Field 025A - Amount of Loans to Qualified Borrowers

3.12.26.18.20 (01-01-2022) Field 025A - Amount of Loans to Qualified Borrowers Field 025A is the Amount of Loans to Qualified Borrowers Amount, located on Form 8038-TC in Part V, line 1a and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 025A - Invalid Conditions

3.12.26.18.20.1 (01-01-2026) Field 025A - Invalid Conditions If it's not numeric.

# Field 025A - Correction Procedures

3.12.26.18.20.2 (01-01-2022) Field 025A - Correction Procedures Correct any coding or transcription errors.

# Field 025B - Written Loan Commitment Check Box

3.12.26.18.21 (01-01-2022) Field 025B - Written Loan Commitment Check Box Field 025B is the Written Loan Commitment Check Box, located on Form 8038-TC in Part V, line 1b and is 1 position.

# Field 025B - Invalid Conditions

3.12.26.18.21.1 (01-01-2026) Field 025B - Invalid Conditions If it's not "1" or "blank" .

# Field 025B - Correction Procedures

3.12.26.18.21.2 (01-01-2022) Field 025B - Correction Procedures Correct any coding or transcription errors. Enter a "1" if the box is checked,

# Field 025D - EIN of Borrower

3.12.26.18.22 (01-01-2022) Field 025D - EIN of Borrower Field 025D is the EIN of Borrower, located in Part V, line 1d is and is 9 positions The field is valid if it's blank.

# Field 025D - Invalid Conditions

3.12.26.18.22.1 (01-01-2026) Field 025D - Invalid Conditions If it's not numeric.

# Field 025D - Correction Procedures

3.12.26.18.22.2 (01-01-2022) Field 025D - Correction Procedures Correct any coding or transcription errors. If you can't perfect it, delete the entry in Field 025D.

# Field 0252 - Land Amount

3.12.26.18.23 (01-01-2022) Field 0252 - Land Amount Field 0252 is the Land Amount, located on Form 8038-TC in Part V, line 2 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0252 - Invalid Conditions

3.12.26.18.23.1 (01-01-2026) Field 0252 - Invalid Conditions If it's not numeric.

# Field 0252 - Correction Procedures

3.12.26.18.23.2 (01-01-2022) Field 0252 - Correction Procedures Correct any coding or transcription errors.

# Field 0253 - Buildings and Structures Amount

3.12.26.18.24 (01-01-2022) Field 0253 - Buildings and Structures Amount Field 0253 is the Buildings and Structures Amount, located on Form 8038-TC in Part V, line 3 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0253 - Invalid Conditions

3.12.26.18.24.1 (01-01-2026) Field 0253 - Invalid Conditions If it's not numeric.

# Field 0253 - Correction Procedures

3.12.26.18.24.2 (01-01-2022) Field 0253 - Correction Procedures Correct any coding or transcription errors.

# Field 0254 - Equipment with Recovery Period > than 5 Years

3.12.26.18.25 (01-01-2022) Field 0254 - Equipment with Recovery Period > than 5 Years Field 0254 is the Equipment with Recovery Period > than 5 Years Amount, located on Form 8038-TC in Part V, line 4 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0254 - Invalid Conditions

3.12.26.18.25.1 (01-01-2026) Field 0254 - Invalid Conditions If it's not numeric.

# Field 0254 - Correction Procedures

3.12.26.18.25.2 (01-01-2022) Field 0254 - Correction Procedures Correct any coding or transcription errors.

# Field 0255 - Equipment with Recovery Period< than 5 Years

3.12.26.18.26 (01-01-2022) Field 0255 - Equipment with Recovery Period< than 5 Years Field 0255 is the Equipment with Recovery Period < than 5 Years Amount, located on Form 8038-TC in Part V, line 5 and 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0255 - Invalid Conditions

3.12.26.18.26.1 (01-01-2026) Field 0255 - Invalid Conditions If it's not numeric.

# Field 0255 - Correction Procedures

3.12.26.18.26.2 (01-01-2022) Field 0255 - Correction Procedures Correct any coding or transcription errors.

# Field 0256 - Grants Amount

3.12.26.18.27 (01-01-2022) Field 0256 - Grants Amount Field 0256 is the Grants Amount, located on Form 8038-TC in Part V, line 6. The field is dollars only and is 15 positions. The field is valid if it's blank.

# Field 0256 - Invalid Conditions

3.12.26.18.27.1 (01-01-2026) Field 0256 - Invalid Conditions If it's not numeric.

# Field 0256 - Correction Procedures

3.12.26.18.27.2 (01-01-2022) Field 0256 - Correction Procedures Correct any coding or transcription errors.

# Field 0257 - Demonstration Projects Amount

3.12.26.18.28 (01-01-2022) Field 0257 - Demonstration Projects Amount Field 0257 is the Demonstration Projects Amount, located on Form 8038-TC in Part V, line 7 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0257 - Invalid Conditions

3.12.26.18.28.1 (01-01-2026) Field 0257 - Invalid Conditions If it's not numeric.

# Field 0257 - Correction Procedures

3.12.26.18.28.2 (01-01-2022) Field 0257 - Correction Procedures Correct any coding or transcription errors.

# Field 0258 - Public Education Campaigns Amount

3.12.26.18.29 (01-01-2022) Field 0258 - Public Education Campaigns Amount Field 0258 is the Public Education Campaigns Amount, located on Form 8038-TC in Part V, line 8 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0258 - Invalid Conditions

3.12.26.18.29.1 (01-01-2026) Field 0258 - Invalid Conditions If it's not numeric.

# Field 0258 - Correction Procedures

3.12.26.18.29.2 (01-01-2022) Field 0258 - Correction Procedures Correct any coding or transcription errors.

# Field 0259 - Repairs or Other Rehabilitation Expenditures Amount

3.12.26.18.30 (01-01-2022) Field 0259 - Repairs or Other Rehabilitation Expenditures Amount Field 0259 is the Repairs or Other Rehabilitation Expenditures Amount, located on Form 8038-TC in Part V, line 9 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0259 - Invalid Conditions

3.12.26.18.30.1 (01-01-2026) Field 0259 - Invalid Conditions If it's not numeric.

# Field 0259 - Correction Procedures

3.12.26.18.30.2 (01-01-2022) Field 0259 - Correction Procedures Correct any coding or transcription errors.

# Field 02510 - Developing Course Materials and/or Staff Training Expenditures Amount

3.12.26.18.31 (01-01-2022) Field 02510 - Developing Course Materials and/or Staff Training Expenditures Amount Field 02510 is the Developing Course Materials and/or Staff Training Expenditures Amount, located on Form 8038-TC in Part V, line 10 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 02510 - Invalid Conditions

3.12.26.18.31.1 (01-01-2026) Field 02510 - Invalid Conditions If it's not numeric.

# Field 02510 - Correction Procedures

3.12.26.18.31.2 (01-01-2022) Field 02510 - Correction Procedures Correct any coding or transcription errors.

# Field 02511 - Pay Principle, Interest or Premiums on Qualified Bonds Amounts

3.12.26.18.32 (01-01-2022) Field 02511 - Pay Principle, Interest or Premiums on Qualified Bonds Amounts Field 02511 is the Pay Principle, Interest or Premiums on Qualified Bonds Amount, located on Form 8038-TC in Part V, line 11 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 02511 - Invalid Conditions

3.12.26.18.32.1 (01-01-2026) Field 02511 - Invalid Conditions If it's not numeric.

# Field 02511 - Correction Procedures

3.12.26.18.32.2 (01-01-2022) Field 02511 - Correction Procedures Correct any coding or transcription errors.

# Field 02512 - Refinance a Qualified Indebtedness Amount

3.12.26.18.33 (01-01-2022) Field 02512 - Refinance a Qualified Indebtedness Amount Field 02512 is the Refinance a Qualified Indebtedness Amount, located on Form 8038-TC in Part V, line 12 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 02512 - Invalid Conditions

3.12.26.18.33.1 (01-01-2026) Field 02512 - Invalid Conditions If it's not numeric.

# Field 02512 - Correction Procedures

3.12.26.18.33.2 (01-01-2022) Field 02512 - Correction Procedures Correct any coding or transcription errors.

# Field 02513 - Other Amount

3.12.26.18.34 (01-01-2022) Field 02513 - Other Amount Field 02512 is the Other Amount, located on Form 8038-TC in Part V, line 13 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 02513 - Invalid Conditions

3.12.26.18.34.1 (01-01-2026) Field 02513 - Invalid Conditions If it's not numeric.

# Field 02513 - Correction Procedures

3.12.26.18.34.2 (01-01-2022) Field 02513 - Correction Procedures Correct any coding or transcription errors.

# Field 02514 - Total Qualified Purpose Expenditures

3.12.26.18.35 (01-01-2022) Field 02514 - Total Qualified Purpose Expenditures Field 02514 is the Total Qualified Purpose Expenditures, located on Form 8038-TC in Part V, line 14 and is 15 positions. The field is dollars only.

# Field 02514 - Invalid Conditions

3.12.26.18.35.1 (01-01-2026) Field 02514 - Invalid Conditions If it's not numeric.

# Field 02514 - Correction Procedures

3.12.26.18.35.2 (01-01-2022) Field 02514 - Correction Procedures Correct any coding or transcription errors. Once perfected with an amount, compare Part V, line 14 (Field 02514) to Part IV, line 7: If Then Field 02514 (Part V, line 14) is less than Field 0247 (Part IV, line 7), continue processing the return. Field 02514 (Part V, line 14) is more than Field 0247 (Part IV, line 7), enter SSPND 211. Part IV, line 14 is blank, and there are entries in Fields 025A - 02513 (Part V, lines 1a-13), Add Fields 025A - 02513 (lines 1a-13). Enter the total on Field 02514 (Part V, line 14). there's an amount on Field 02514 (line 14), and lines 1-13 is blank, enter the amount from Field 02514 (line 14) on Field 02513 (line 13). Field(s) 025A - 02513 (lines 1-13) do not equal Field 02514 (line 14), Add Field(s) 025A - 02513 (line(s) 1-13), Enter the total on Field 02514 (line 14). Rejects will: If Then a reply is received, Perfect the return. no reply or an incomplete reply is received, Reduce Field 02514 (line 14) to equal Field 0247 (line 7). Enter CCC "3" and continue processing the return.

# Field 02515 - Percentage of Available Project Proceeds

3.12.26.18.36 (01-01-2022) Field 02515 - Percentage of Available Project Proceeds Field 02515 is the Percentage of Available Project Proceeds, located on Form 8038-TC in Part V, line 15 and is 6 positions. The field is valid if it's blank.

# Field 02515 - Invalid Conditions

3.12.26.18.36.1 (01-01-2026) Field 02515 - Invalid Conditions If it's not numeric.

# Field 02515 - Correction Procedures

3.12.26.18.36.2 (01-01-2022) Field 02515 - Correction Procedures Correct any coding or transcription errors. The entry can be in decimals out to the 4th position as XX.XXXX and must be entered as such, filling in zeros before and after to equal 6 positions. Example: 1- Line entry is five and one half, you would enter 055000 in Field 0236. 2- Line entry is 10 3/4, you would enter 107500 in Field 0236. 3- Line entry is 5.26, you would enter 052600 in Field 0236. If Then Field 02515 (Part V, line 15) is blank, and there are entries in Field 02514 (Part V, line 14) and Field 0247 (Part IV, line 7), Divide Field 02514 (Part V, line 14) by Field 0247 (Part IV, line 7) and multiply the result by 100. Enter the total on Field 02515 (Part V, line 15). Field 02514 (Part V, line 14) divided by Field 0247 (Part IV, line 7) multiplied by 100 doesn't equal Field 02515 (Part V, line 15), Compute as instructed for each line above. Enter the total on Field 02515 (Part V, line 15).

# Field 02516 - Portion of Proceeds to Reimburse Issuer Amount

3.12.26.18.37 (01-01-2022) Field 02516 - Portion of Proceeds to Reimburse Issuer Amount Field 02516 is the Portion of Proceeds to Reimburse Issuer Amount, located on Form 8038-TC in Part V, line 16 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 02516 - Invalid Conditions

3.12.26.18.37.1 (01-01-2026) Field 02516 - Invalid Conditions If it's not numeric.

# Field 02516 - Correction Procedures

3.12.26.18.37.2 (01-01-2022) Field 02516 - Correction Procedures Correct any coding or transcription errors.

# Field 02517 - Date Official Intent was Adopted

3.12.26.18.38 (01-01-2022) Field 02517 - Date Official Intent was Adopted Field 02517 is the Date Official Intent was Adopted, located in Part V, line 17 and is 8 positions. The field is valid if it's blank. It's edited in YYYYMMDD format.

# Field 02517 - Invalid Conditions

3.12.26.18.38.1 (01-01-2026) Field 02517 - Invalid Conditions If it's not numeric. If it's not in YYYYMMDD format.

# Field 02517 - Correction Procedures

3.12.26.18.38.2 (01-01-2022) Field 02517 - Correction Procedures Correct any coding or transcription errors.

# Section 03 - Form 8038-TC

3.12.26.19 (01-01-2022) Section 03 - Form 8038-TC Section 03 alpha designators, title, location and field lengths are listed below: Field Title Form 8038-TC Field Lengths 0361A Allocation Amount Part VI, Line 1a 15 036BX Allocation of National or State Bond (check boxes) Part VI, Line 1b, 1c, 1d Check Box 1 0362 State Name Part VI, Line 2 2 0371A Reserve Fund Repay at Maturity Check Box Part VII, Line 1a 1 0371B Reserve Fund in Equal Periodic Installments Check Box Part VII, Line 1b 1 0371C Reserve Fund Expected to Result Greater than Repay Part VII, Line 1c 1 0371D Procedures to Monitor the Requirements of Section 148 Part VII, Line 1d 1 0372 Governing Conflicts of Interest Satisfied Part VII, Line 2 1 0373 Entitlements to Credits Part VII, Line 3 1 0374 Non Qualified Bonds Redeemed within 90 days Part VII, Line 4 1 0375 Other Part VII, Line 5 1 03SIG Signature Code Part VII, Right margin of the signature on Return 1 03PRE Preparation Code Part VII Right margin of the preparer PTIN line 1 03PSN Preparer PTIN Part VII, Signature block Preparer's PTIN 9 03PEN Preparer EIN Part VII, Signature block EIN 9 03PTN Preparer Telephone # Part VII Signature block Preparer Phone no. block 10 03CON Consent Election Check Box Part VIII, Line 1 1

# Field 0361A - Allocation Amount

3.12.26.19.1 (01-01-2022) Field 0361A - Allocation Amount Field 0361A is the Allocation Amount, located on Form 8038-TC in Part VI, line 1a and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0361A - Invalid Conditions

3.12.26.19.1.1 (01-01-2026) Field 0361A - Invalid Conditions If it's not numeric.

# Field 0361A - Correction Procedures

3.12.26.19.1.2 (01-01-2022) Field 0361A - Correction Procedures Correct any coding or transcription errors. If Then an amount is present, a certificate must be attached to the return. the certificate isn't attached, SSPND 211. Rejects will: If Then a reply is received, Attach the certificate to the return. no reply or incomplete reply is received, Enter CCC "3" and continue processing the return.

# Field 036BX - Allocation of National or State Bond Check Box

3.12.26.19.2 (01-01-2022) Field 036BX - Allocation of National or State Bond Check Box Field 036BX is the Allocation of National or State Bond Check Box, located in Part VI, Line 1b, 1c, and 1d and is 1 position and is 1 position.

# Field 0362BX - Invalid Conditions

3.12.26.19.2.1 (01-01-2026) Field 0362BX - Invalid Conditions If it's not blank, 1, 2, 3, or 4.

# Field 036BX - Correction Procedures

3.12.26.19.2.2 (01-01-2022) Field 036BX - Correction Procedures Correct any coding or transcription errors. Refer to the table below for valid check box codes. If Then check box 1b is checked, enter Code "1" in Field 036BX. check box 1c is checked, enter Code "2" in Field 036BX. check box 1d is checked, enter Code "3" in Field 036BX. more than one check box is checked, enter Code "4" in Field 036BX. no check box is checked, leave Field 036BX blank.

# Field 0362 - State Name

3.12.26.19.3 (01-01-2022) Field 0362 - State Name Field 0362 is the State Name, located in Part VI, line 2 and is 2 positions.

# Field 0362 - Invalid Conditions

3.12.26.19.3.1 (01-01-2026) Field 0362 - Invalid Conditions If it's not AK, AL, AR, AZ, CA, CO, CT, DC, DE, FL, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NE, NC, ND, NH, NJ, NM, NV, NY, OH, OK, OR, PA, PR, RI, SC, SD, TN, TX, UT, VA, VI, VT, WA, WI, WV, WY, or blank.

# Field 0362 - Correction Procedures

3.12.26.19.3.2 (01-01-2022) Field 0362 - Correction Procedures Correct any coding or transcription errors.

# Field 0371A - Reserve or Sinking Fund Repay at Maturity Check Box

3.12.26.19.4 (01-01-2022) Field 0371A - Reserve or Sinking Fund Repay at Maturity Check Box Field 0371A is the Reserve Fund Repay at Maturity Check Box, located on Form 8038-TC in Part VII, line 1a and is 1 position. The field is valid if the entry is a "1" or "blank" .

# Field 0371A - Invalid Conditions

3.12.26.19.4.1 (01-01-2026) Field 0371A - Invalid Conditions If it's not "1" or "blank" .

# Field 0371A - Correction Procedures

3.12.26.19.4.2 (01-01-2022) Field 0371A - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . no box is checked, leave it blank.

# Field 0371B - Reserve Fund in Equal Periodic Installments Check Box

3.12.26.19.5 (01-01-2022) Field 0371B - Reserve Fund in Equal Periodic Installments Check Box Field length - 1 position Field 0371B is the Reserve Fund in Equal Periodic Installments Check Box, located on Form 8038-TC in Part VII, line 1b and is 1 position.

# Field 0371B - Invalid Conditions

3.12.26.19.5.1 (01-01-2026) Field 0371B - Invalid Conditions If it's not "1" or "blank" .

# Field 0371B - Correction Procedures

3.12.26.19.5.2 (01-01-2022) Field 0371B - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . no box is checked, leave it blank.

# Field 0371C - Reserve Fund Expected to Result Greater than Repay Check Box

3.12.26.19.6 (01-01-2022) Field 0371C - Reserve Fund Expected to Result Greater than Repay Check Box Field 0371C is the Reserve Fund Expected to Result Greater than Repay Check Box, located on Form 8038-TC in Part VII, line 1c and is 1 position

# Field 0371C - Invalid Conditions

3.12.26.19.6.1 (01-01-2026) Field 0371C - Invalid Conditions If it's not "1" or "blank" .

# Field 0371C - Correction Procedures

3.12.26.19.6.2 (01-01-2022) Field 0371C - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . no box is checked, leave it blank.

# Field 0371D - Procedures to Monitor the Requirements of Section 148 Check Box

3.12.26.19.7 (01-01-2022) Field 0371D - Procedures to Monitor the Requirements of Section 148 Check Box Field 0371D is the Procedures to Monitor the Requirements of Section 148 Check Box, located on Form 8038-TC in Part VII, line 1d and is 1 position.

# Field 0371D - Invalid Conditions

3.12.26.19.7.1 (01-01-2026) Field 0371D - Invalid Conditions If it's not "1" or "blank" .

# Field 0371D - Correction Procedures

3.12.26.19.7.2 (01-01-2022) Field 0371D - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . no box is checked, leave it blank.

# Field 0372 - Governing Conflicts of Interest Satisfied Check Box

3.12.26.19.8 (01-01-2022) Field 0372 - Governing Conflicts of Interest Satisfied Check Box Field 0372 is the Governing Conflicts of Interest Satisfied Check Box, located on Form 8038-TC in Part VII, line 2 and is 1 position.

# Field 0372 - Invalid Conditions

3.12.26.19.8.1 (01-01-2026) Field 0372 - Invalid Conditions If it's not "1" or "blank" .

# Field 0372 - Correction Procedures

3.12.26.19.8.2 (01-01-2022) Field 0372 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . no box is checked, leave it blank.

# Field 0373 - Entitlements to Credit Check Box

3.12.26.19.9 (01-01-2022) Field 0373 - Entitlements to Credit Check Box Field 0373 is the Entitlements to Credit Check Box, located on Form 8038-TC in Part VII, line 3 and is 1 position.

# Field 0373 - Invalid Conditions

3.12.26.19.9.1 (01-01-2026) Field 0373 - Invalid Conditions If it's not "1" or "blank" .

# Field 0373 - Correction Procedures

3.12.26.19.9.2 (01-01-2022) Field 0373 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . no box is checked, leave it blank.

# Field 0374 - Non Qualified Bonds Redeemed Within 90 Days Check Box

3.12.26.19.10 (01-01-2022) Field 0374 - Non Qualified Bonds Redeemed Within 90 Days Check Box Field 0374 is the Non Qualified Bonds Redeemed Within 90 Days Check Box, located on Form 8038-TC in Part VII, line 4 and is 1 position.

# Field 0374 - Invalid Conditions

3.12.26.19.10.1 (01-01-2026) Field 0374 - Invalid Conditions If it's not "1" or "blank" .

# Field 0374 - Correction Procedures

3.12.26.19.10.2 (01-01-2022) Field 0374 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . no box is checked, leave it blank.

# Field 0375 - Other Check Box

3.12.26.19.11 (01-01-2022) Field 0375 - Other Check Box Field 0375 is the Other Check Box, located on Form 8038-TC in Part VII, line 5 and is 1 position.

# Field 0375 - Invalid Conditions

3.12.26.19.11.1 (01-01-2026) Field 0375 - Invalid Conditions If it's not "1" or "blank" .

# Field 0375 - Correction Procedures

3.12.26.19.11.2 (01-01-2022) Field 0375 - Correction Procedures Correct any coding or transcription errors. If Then the box is checked, enter a "1" . no box is checked, leave it blank.

# Field 03SIG - Signature Code

3.12.26.19.12 (01-01-2022) Field 03SIG - Signature Code Field 03SIG is the Signature Code, located in the right margin of the Signature line and is 1 position.

# Field 03SIG - Invalid Conditions

3.12.26.19.12.1 (01-01-2022) Field 03SIG - Invalid Conditions The entry is other than 1 (signature present) or 3 (signature not present) after correspondence and no reply

# Field 03SIG - Correction Procedures

3.12.26.19.12.2 (01-01-2022) Field 03SIG - Correction Procedures Correct any coding or transcription errors. If Then a signature is present, enter a "1" in the right margin next to the signature block. a signature is missing, SSPND 211. Rejects will: If Then a valid reply is received, perfect the return by entering a "1" in Field 03SIG and enter the Correspondence Received Date, Field 01CRD. no reply or an invalid reply is received, enter CCC "3" in Field 03SIG and enter a "3" in Field 01CCC.

# Field 03PRE - Preparation Code

3.12.26.19.13 (01-01-2022) Field 03PRE - Preparation Code Field length - 1 position Field 03PRE is the Preparation Code, located in the right margin of the preparer's SSN or PTIN box and is 1 position.

# Field 03PRE - Invalid Conditions

3.12.26.19.13.1 (01-01-2022) Field 03PRE - Invalid Conditions The entry is other than "1" or "blank" .

# Field 03PRE - Correction Procedures

3.12.26.19.13.2 (01-01-2022) Field 03PRE - Correction Procedures Edit a Preparation Code "1" in the right margin next to the "Preparer's SSN or PTIN" box if both of the following apply: The return is signed by a preparer. The paid preparer's section has information that's different than the person signing the return.

# Field 03PSN - Preparer's SSN or PTIN

3.12.26.19.14 (01-01-2022) Field 03PSN - Preparer's SSN or PTIN Field 03PSN is the Preparer's SSN or PTIN, located in the Paid Preparer's signature portion on page 1, in the Preparer's SSN or PTIN box and is 9 positions. The preparer's SSN must be a nine-digit number. A preparer's Tax Identification Number (PTIN) is a valid entry in the preparer's Social Security Number or PTIN area at the bottom of Form 8038-TC. The PTIN is nine digits beginning with the alpha "P" , followed by an eight-digit number (e.g., PXXXXXXXX).

# Field 03PSN - Invalid Conditions

3.12.26.19.14.1 (01-01-2022) Field 03PSN - Invalid Conditions The first position is other than numeric or a "P" . The field is all zeros or all nines or the first position is P and the remaining positions are all zeros or all nines. Other than the first position, it isn't numerics.

# Field 03PSN - Correction Procedures

3.12.26.19.14.2 (01-01-2022) Field 03PSN - Correction Procedures Delete. Don't attempt to correct the field.

# Field 03PEN, Preparer's EIN

3.12.26.19.15 (01-01-2022) Field 03PEN, Preparer's EIN Field 03PEN, is the Preparer's EIN, located in the Paid Preparer's signature portion in the Firm's EIN box and is 9 positions. If present, the field may be any combination of numerics, except all zeros or all "nines" . The first character may be a "P" .

# Field 03PEN - Invalid Conditions

3.12.26.19.15.1 (01-01-2022) Field 03PEN - Invalid Conditions The first position is other than numeric. The field is all zeros or all nines.

# Field 03PEN - Correction Procedures

3.12.26.19.15.2 (01-01-2022) Field 03PEN - Correction Procedures Delete. Do not attempt to correct the field.

# Field 03PTN - Preparer's Telephone Number

3.12.26.19.16 (01-01-2022) Field 03PTN - Preparer's Telephone Number Field 03PTN is the Preparer's Telephone Number, located in the Paid Preparer's signature portion, in the Firm's Phone no. box and is 10 positions. If present, the field is numeric.

# Field 03PTN - Invalid Conditions

3.12.26.19.16.1 (01-01-2022) Field 03PTN - Invalid Conditions If not numeric.

# Field 03PTN - Correction Procedures

3.12.26.19.16.2 (01-01-2022) Field 03PTN - Correction Procedures Correct any coding or transcription errors. If Then more than 10 digits are present, Continue processing, entering the first 10 digits only. the paid preparer's phone number is incomplete, illegible, or fewer than 10 digits, Review the return and all attachments. If a complete paid preparer's phone number is located elsewhere on the return or attachments, edit to the "Phone No." line. a complete paid preparer's phone number isn't located or the number is illegible, Delete. Do not attempt to correct the field.

# Field 03CON - Consent Election Check Box

3.12.26.19.17 (01-01-2022) Field 03CON - Consent Election Check Box Field 03CON is the Consent Election Check Box, located on Form 8038-TC in Part VIII, line 1 and is 1 position.

# Field 03CON - Invalid Conditions

3.12.26.19.17.1 (01-01-2026) Field 03CON - Invalid Conditions If it's not "1" or "blank" .

# Field 03CON - Correction Procedures

3.12.26.19.17.2 (01-01-2022) Field 03CON - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" box is checked, enter a "1" . the "No" box is checked, enter a "2" . both boxes are checked, enter a "2" . neither box is checked, enter a "2" .

# Section 04 - Form 8038-TC

3.12.26.20 (01-01-2022) Section 04 - Form 8038-TC Section 04 alpha designators, title, location and field lengths are listed below: Field Title Form 8038-TC Field Lengths 04TCB Tax Credit Bond Code Tax Credit Bond Code, TOP Right Portion of Schedule 3 041X Line 1, Check Box Schedule, Part I, Line 1, Check Box 1 042X Line 2, Check Box Schedule, Part I, Line 2, Check Box 1 043X Line 3, Check Box Schedule, Part I, Line 3, Check Box 1 044X Line 4, Check Box Schedule, Part I, Line 4, Check Box 1 045X Line 5, Check Box Schedule, Part I, Line 5, Check Box 1 046X Line 6, Check Box Schedule, Part I, Line 6, Check Box 1 047X Line 7, Check Box Schedule, Part I, Line 7, Check Box 1 048X Line 8, Check Box Schedule, Part I, Line 8, Check Box 1 049X Line 9, Check Box Schedule, Part I, Line 9, Check Box 1 0410X Line 10 Check Box Schedule, Part I, Line 10, Check Box 1 041AM Line 1, Amount Schedule, Part II, Line 1, Amount 15 042AM Line 2, Amount Schedule, Part II, Line 2, Amount 15 043AM Line 3, Amount Schedule, Part II, Line 3, Amount 15 044AM Line 4, Amount Schedule, Part II, Line 4, Amount 15 045AM Line 5, Amount Schedule, Part II, Line 5, Amount 15 046AM Line 6, Amount Schedule, Part II, Line 6, Amount 15 047AM Line 7, Amount Schedule, Part II, Line 7, Amount 15 048AM Line 8, Amount Schedule, Part II, Line 8, Amount 15 049AM Line 9, Amount Schedule, Part II, Line 9, Amount 15 0410M Line 10, Amount Schedule, Part II, Line 10, Amount 15

# Field 04TCB - Tax Credit Bond Code

3.12.26.20.1 (01-01-2022) Field 04TCB - Tax Credit Bond Code Field 04TCB is the Tax Credit Bond Code, is preprinted, located on the Form 8038-TC Schedule, in the top right portion and is 3 positions. Each Form 8038-TC must have a schedule attached if Tax Credit Bond Codes (TCB) are 102, 103, 104 or 105. A Form 8038-TC Schedule isn't required for TCB codes are 101, 106, 107 or 108. If the Schedule isn't attached to the return, SSPND 211.

# Field 04TCB - Invalid Conditions

3.12.26.20.1.1 (01-01-2022) Field 04TCB - Invalid Conditions If It's blank or non-numeric.

# Field 04TCB - Correction Procedures

3.12.26.20.1.2 (01-01-2022) Field 04TCB - Correction Procedures Correct any coding or transcription errors. Enter the preprinted code from the top right portion of the Schedule in Field 04TCB. If Then the TCB code in Field 02TYP and Field 04TCB don't match, enter the code from the top right portion of Schedule A, B, C or D in Field 02TYP and Field 04TCB. TCB code 102, 103, 104 or 105 is present in Field 02TYP, and a Schedule A, B, C or D isn't attached to the return, SSPND 211. TCB code 101, 106, 107 or 108 is present in Field 02TYP, and a Schedule A, B, C or D is attached, enter the corresponding TCB code from the top right portion of Schedule A, B, C or D in Field 02TYP and Field 04TCB. Rejects will: After reply is received, attach the schedule to the return and enter the TCB code on the top right corner in Field 02TYP (Part II, line 1). If no reply is received, prepare a dummy schedule and enter the name and EIN from the entity section of Part I. Determine the correct schedule to use by the description listed in Part II, line 2 as follows. If Then the description on Part II, line 2 is "Qualified Forestry Conservation Bonds" , enter TCB code 101 in Field 04TCB (top right corner of the schedule). the description on Part II, line 2 is "New Clean Renewal Energy Bonds" , enter TCB code 102 in Field 04TCB (top right corner of the schedule). the description on Part II, line 2 is "Qualified Energy Conservation Bonds" , enter TCB code 103 in Field 04TCB (top right corner of the schedule). the description on Part II, line 2 is "Qualified Zone Academy Bonds" , enter TCB code 104 in Field 04TCB (top right corner of the schedule). the description on Part II, line 2 is "Qualified School Construction Bonds" , enter TCB code 105 in Field 04TCB (top right corner of the schedule). the description on Part II, line 2 is "Clean Renewal Energy Bonds" , enter TCB code 106 in Field 04TCB (top right corner of the schedule). the description on Part II, line 2 is "Midwestern Tax Credit Bonds" , enter TCB code 107 in Field 04TCB (top right corner of the schedule). the description on Part II, line 2 is "Other" , enter TCB code 108 in Field 04TCB (top right corner of the schedule).

# Field 041X - Line 1 Check Box

3.12.26.20.2 (01-01-2022) Field 041X - Line 1 Check Box Field 041X is the Line 1 Check Box, located on Form 8038-TC, Schedule in Part I, line 1 and is 1 position.

# Field 041X - Invalid Conditions

3.12.26.20.2.1 (01-01-2026) Field 041X - Invalid Conditions If it's not "1" , "2" , or "blank" .

# Field 041X - Correction Procedures

3.12.26.20.2.2 (01-01-2022) Field 041X - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" box is checked, enter a "1" . the "No" box is checked, enter a "2" . neither box is checked, leave it blank.

# Field 042X - Line 2 Check Box

3.12.26.20.3 (01-01-2022) Field 042X - Line 2 Check Box Field 042X is the Line 2 Check Box, located on Form 8038-TC, Schedule in Part I, line 2 and is 1 position.

# Field 042X - Invalid Conditions

3.12.26.20.3.1 (01-01-2026) Field 042X - Invalid Conditions If it's not "1" , "2" , or "blank" .

# Field 042X - Correction Procedures

3.12.26.20.3.2 (01-01-2022) Field 042X - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" box is checked, enter a "1" . the "No" box is checked, enter a "2" . neither box is checked, leave it blank.

# Field 043X - Line 3 Check Box

3.12.26.20.4 (01-01-2022) Field 043X - Line 3 Check Box Field 043X is the Line 3 Check Box, located on Form 8038-TC, Schedule in Part I, line 3 and is 1 position.

# Field 043X - Invalid Conditions

3.12.26.20.4.1 (01-01-2026) Field 043X - Invalid Conditions If it's not "1" , "2" , or "blank" .

# Field 043X - Correction Procedures

3.12.26.20.4.2 (01-01-2022) Field 043X - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" box is checked, enter a "1" . the "No" box is checked, enter a "2" . neither box is checked, leave it blank.

# Field 044X - Line 4 Check Box

3.12.26.20.5 (01-01-2022) Field 044X - Line 4 Check Box Field 044X is the Line 4 Check Box, located on Form 8038-TC, Schedule in Part I, line 4 and is 1 position.

# Field 044X - Invalid Conditions

3.12.26.20.5.1 (01-01-2026) Field 044X - Invalid Conditions If it's not "1" , "2" , or "blank" .

# Field 044X - Correction Procedures

3.12.26.20.5.2 (01-01-2022) Field 044X - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" box is checked, enter a "1" . the "No" box is checked, enter a "2" . neither box is checked, leave it blank.

# Field 045X - Line 5 Check Box

3.12.26.20.6 (01-01-2022) Field 045X - Line 5 Check Box Field 045X is the Line 5 Check Box, located on Form 8038-TC, Schedule in Part I, line 5 and is 1 position.

# Field 045X - Invalid Conditions

3.12.26.20.6.1 (01-01-2026) Field 045X - Invalid Conditions If it's not "1" , "2" , or "blank" .

# Field 045X - Correction Procedures

3.12.26.20.6.2 (01-01-2022) Field 045X - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" box is checked, enter a "1" . the "No" box is checked, enter a "2" . neither box is checked, leave it blank.

# Field 046X - Line 6 Check Box

3.12.26.20.7 (01-01-2022) Field 046X - Line 6 Check Box Field 046X is the Line 6 Check Box, located on Form 8038-TC, Schedule in Part I, line 6 and is 1 position.

# Field 046X - Invalid Conditions

3.12.26.20.7.1 (01-01-2026) Field 046X - Invalid Conditions If it's not "1" , "2" , or "blank" .

# Field 046X - Correction Procedures

3.12.26.20.7.2 (01-01-2022) Field 046X - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" box is checked, enter a "1" . the "No" box is checked, enter a "2" . neither box is checked, leave it blank.

# Field 047X - Line 7 Check Box

3.12.26.20.8 (01-01-2022) Field 047X - Line 7 Check Box Field 047X is the Line 7 Check Box, located on Form 8038-TC, Schedule in Part I, line 7 and 1 position.

# Field 0417X - Invalid Conditions

3.12.26.20.8.1 (01-01-2026) Field 0417X - Invalid Conditions If it's not "1" , "2" , or "blank" .

# Field 0417X - Correction Procedures

3.12.26.20.8.2 (01-01-2022) Field 0417X - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" box is checked, enter a "1" . the "No" box is checked, enter a "2" . neither box is checked, leave it blank.

# Field 048X - Line 8 Check Box

3.12.26.20.9 (01-01-2022) Field 048X - Line 8 Check Box Field 048X is the Line 8 Check Box, located on Form 8038-TC, Schedule in Part I, line 8 and is 1 position.

# Field 048X - Invalid Conditions

3.12.26.20.9.1 (01-01-2026) Field 048X - Invalid Conditions If it's not "1" , "2" , or "blank" .

# Field 048X - Correction Procedures

3.12.26.20.9.2 (01-01-2022) Field 048X - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" box is checked, enter a "1" . the "No" box is checked, enter a "2" . neither box is checked, leave it blank.

# Field 049X - Line 9 Check Box

3.12.26.20.10 (01-01-2022) Field 049X - Line 9 Check Box Field 049X is the Line 9 Check Box, located on Form 8038-TC, Schedule in Part I, line 9 and is 1 position.

# Field 049X - Invalid Conditions

3.12.26.20.10.1 (01-01-2026) Field 049X - Invalid Conditions If it's not "1" , "2" , or "blank" .

# Field 049X - Correction Procedures

3.12.26.20.10.2 (01-01-2022) Field 049X - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" box is checked, enter a "1" . the "No" box is checked, enter a "2" . neither box is checked, leave it blank.

# Field 0410X - Line 10 Check Box

3.12.26.20.11 (01-01-2022) Field 0410X - Line 10 Check Box Field 0410X is the Line 10 Check Box, located on Form 8038-TC, Schedule in Part I, line 10 is 1 position.

# Field 0410X - Invalid Conditions

3.12.26.20.11.1 (01-01-2026) Field 0410X - Invalid Conditions If it's not "1" , "2" , or "blank" .

# Field 0410X - Correction Procedures

3.12.26.20.11.2 (01-01-2022) Field 0410X - Correction Procedures Correct any coding or transcription errors. If Then the "Yes" box is checked, enter a "1" . the "No" box is checked, enter a "2" . neither box is checked, leave it blank.

# Field 041AM - Line 1 Amount

3.12.26.20.12 (01-01-2022) Field 041AM - Line 1 Amount Field 041AM is the Line 1 Amount, located on Form 8038-TC, Schedule, in Part II, line 1 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 041AM - Invalid Conditions

3.12.26.20.12.1 (01-01-2026) Field 041AM - Invalid Conditions If it's not numeric.

# Field 041AM - Correction Procedures

3.12.26.20.12.2 (01-01-2022) Field 041AM - Correction Procedures Correct any coding or transcription errors.

# Field 042AM - Line 2 Amount

3.12.26.20.13 (01-01-2022) Field 042AM - Line 2 Amount Field 042AM is the Line 2 Amount, located on Form 8038-TC, Schedule, in Part II, line and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 042AM - Invalid Conditions

3.12.26.20.13.1 (01-01-2026) Field 042AM - Invalid Conditions If it's not numeric.

# Field 042AM - Correction Procedures

3.12.26.20.13.2 (01-01-2022) Field 042AM - Correction Procedures Correct any coding or transcription errors.

# Field 043AM - Line 3 Amount

3.12.26.20.14 (01-01-2022) Field 043AM - Line 3 Amount Field 043AM is the Line 3 Amount, located on Form 8038-TC, Schedule, in Part II, line 3 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 043AM - Invalid Conditions

3.12.26.20.14.1 (01-01-2026) Field 043AM - Invalid Conditions If it's not numeric.

# Field 043AM - Correction Procedures

3.12.26.20.14.2 (01-01-2022) Field 043AM - Correction Procedures Correct any coding or transcription errors.

# Field 044AM - Line 4 Amount

3.12.26.20.15 (01-01-2022) Field 044AM - Line 4 Amount Field 044AM is the Line 4 Amount, located on Form 8038-TC, Schedule, in Part II, line 4 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 044AM - Invalid Conditions

3.12.26.20.15.1 (01-01-2026) Field 044AM - Invalid Conditions If it's not numeric.

# Field 044AM - Correction Procedures

3.12.26.20.15.2 (01-01-2022) Field 044AM - Correction Procedures Correct any coding or transcription errors.

# Field 045AM - Line 5 Amount

3.12.26.20.16 (01-01-2022) Field 045AM - Line 5 Amount Field 045AM is the Line 5 Amount, located on Form 8038-TC, Schedule, in Part II, line 5 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 045AM - Invalid Conditions

3.12.26.20.16.1 (01-01-2026) Field 045AM - Invalid Conditions If it's not numeric.

# Field 045AM - Correction Procedures

3.12.26.20.16.2 (01-01-2022) Field 045AM - Correction Procedures Correct any coding or transcription errors.

# Field 046AM - Line 6 Amount

3.12.26.20.17 (01-01-2022) Field 046AM - Line 6 Amount Field 046AM is the Line 6 Amount, located on Form 8038-TC, Schedule, in Part II, line 6 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 046AM - Invalid Conditions

3.12.26.20.17.1 (01-01-2026) Field 046AM - Invalid Conditions If it's not numeric.

# Field 046AM - Correction Procedures

3.12.26.20.17.2 (01-01-2022) Field 046AM - Correction Procedures Correct any coding or transcription errors.

# Field 047AM - Line 7 Amount

3.12.26.20.18 (01-01-2022) Field 047AM - Line 7 Amount Field 047AM is the Line 7 Amount, located on Form 8038-TC, Schedule, in Part II, line 7 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 047AM - Invalid Conditions

3.12.26.20.18.1 (01-01-2026) Field 047AM - Invalid Conditions If it's not numeric.

# Field 047AM - Correction Procedures

3.12.26.20.18.2 (01-01-2022) Field 047AM - Correction Procedures Correct any coding or transcription errors.

# Field 048AM - Line 8 Amount

3.12.26.20.19 (01-01-2022) Field 048AM - Line 8 Amount Field 048AM is the Line 8 Amount, located on Form 8038-TC, Schedule, in Part II, line 8 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 048AM - Invalid Conditions

3.12.26.20.19.1 (01-01-2026) Field 048AM - Invalid Conditions If it's not numeric.

# Field 048AM - Correction Procedures

3.12.26.20.19.2 (01-01-2022) Field 048AM - Correction Procedures Correct any coding or transcription errors.

# Field 049AM - Line 9 Amount

3.12.26.20.20 (01-01-2022) Field 049AM - Line 9 Amount Field 049AM is the Line 9 Amount, located on Form 8038-TC, Schedule, in Part II, line 9 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 049AM - Invalid Conditions

3.12.26.20.20.1 (01-01-2026) Field 049AM - Invalid Conditions If it's not numeric.

# Field 049AM - Correction Procedures

3.12.26.20.20.2 (01-01-2022) Field 049AM - Correction Procedures Correct any coding or transcription errors.

# Field 0410M - Line 10 Amount

3.12.26.20.21 (01-01-2022) Field 0410M - Line 10 Amount Field 0410M is the Line 10 Amount, located on Form 8038-TC, Schedule, in Part II, line 10 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0410M - Invalid Conditions

3.12.26.20.21.1 (01-01-2026) Field 0410M - Invalid Conditions If it's not numeric.

# Field 0410M - Correction Procedures

3.12.26.20.21.2 (01-01-2022) Field 0410M - Correction Procedures Correct any coding or transcriptions errors.

# Section 08 - 8328

3.12.26.21 (08-06-2024) Section 08 - 8328 Section 08 Alpha Designators, Title, Location and Field Lengths are listed below: Field Title Form 8328 Field Lengths 0801 Total Volume Cap Part II, Line 1 15 0802 Aggregate Section 146 Amount Part II, Line 2 15 0803 Total Volume Cap Exchanged Mortgage Credit Certificate Amount Part II, Line 3 15 0804 Total Volume Cap Allocated Bonds Amount Part II, Line 4 15 0805 Total Volume Cap Amount Part II, Line 5 15 0805> Total Volume Cap Amount under print Computer generated 15 0806 Total Unused Volume Cap Amount Part II, Line 6 15 0806> Total Unused Volume Cap Amount under print Computer generated 15 0807 Qualified student loan bonds Part II, Line 7 15 0808 Qualified mortgage bonds or mortgage credit certificates Part II, Line 8 15 0810a Mass commuting facilities Part II, Line 10a 15 0810b Water furnishing facilities Part II, Line 10b 15 0810c Sewage facilities Part II, Line 10c 15 0810d Solid waste disposal facilities Part II, Line 10d 15 0810e Qualified residential rental projects Part II, Line 10e 15 0810f Facilities for the local furnishing of electric energy or gas Part II, Line 10f 15 0810g Local district heating or cooling facilities Part II, Line 10g 15 0810h Qualified hazardous waste facilities Part II, Line 10h 15 0810i High-speed intercity rail facilities Part II, Line 10i 15 0810j Qualified enterprise zone facility bonds Part II, Line 10j 15 0810k Qualified broadband projects Part II, Line 10k 15 0810l Qualified carbon dioxide capture facilities Part II, Line 10l 15 0811 Total Carryforward Amount Part II, Line 11 15 0811> Total Carryforward Amount under print Computer generated 15 0812 Total Volume Cap Calendar Year Amount Part III, Line 12 15 0813 Total Section 142 Calendar Year Amount Part III, Line 13 15 0814 Unused Volume Cap Carryforward Amount Part III, Line 14 15 0814> Unused Volume Cap Carryforward Amount under print Computer generated 15 0815 Elected Carryforward Amount Part III, Line 15 15 0815> Elected Carryforward Amount under print Computer generated 15 08SIG Signature Code Signature on return 1

# Field 0801 - Total Volume Cap

3.12.26.21.1 (01-01-2022) Field 0801 - Total Volume Cap Field 0801 is the Total Volume Cap, located on Form 8328 in Part II, line 1 and is 15 positions. The field is transcribed in dollars only.

# Field 0801 - Invalid Conditions

3.12.26.21.1.1 (01-01-2022) Field 0801 - Invalid Conditions If it's blank or non-numeric.

# Field 0801 - Correction Procedures

3.12.26.21.1.2 (01-01-2022) Field 0801 - Correction Procedures Correct any coding or transcription errors. Enter the amount from Part II, Line 1 in Field 0801. If And Then Field 0801 (Part II, line 1) is blank, Field 0815 (Part III, line 15) has an entry, enter 1 in Field 0801 and 1 in Field 0806. Field 0801 (Part II, line 1), Field 0815 (Part III line 15) is blank, SSPND 211. Rejects will: If Then a reply is received, perfect the return. reply is incomplete or a no reply, enter CCC "3" and "1" in Field 0801.

# Field 0802 - Aggregate Section 146 Amount

3.12.26.21.2 (01-01-2022) Field 0802 - Aggregate Section 146 Amount Field 0802 is the Aggregate Section 146 Amount, located on Form 8328 in Part II, line 2 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0802 - Invalid Conditions

3.12.26.21.2.1 (01-01-2026) Field 0802 - Invalid Conditions If it's not numeric.

# Field 0802 - Correction Procedures

3.12.26.21.2.2 (01-01-2022) Field 0802 - Correction Procedures Correct any coding or transcription errors.

# Field 0803 - Total Volume Cap Exchanged Mortgage Credit Certificate Amount

3.12.26.21.3 (01-01-2022) Field 0803 - Total Volume Cap Exchanged Mortgage Credit Certificate Amount Field 0803 is the Total Volume Cap Exchanged Mortgage Credit Certificate Amount, located on Form 8328 in Part II, line 3 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0803 - Invalid Conditions

3.12.26.21.3.1 (01-01-2026) Field 0803 - Invalid Conditions If it's not numeric.

# Field 0803 - Correction Procedures

3.12.26.21.3.2 (01-01-2022) Field 0803 - Correction Procedures Correct any coding or transcription errors.

# Field 0804 - Total Volume Cap Allocated Bonds Amount

3.12.26.21.4 (01-01-2022) Field 0804 - Total Volume Cap Allocated Bonds Amount Field 0804 is the Total Volume Cap Allocated Bonds Amount, located on Form 8328 in Part II, line 4 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0804 - Invalid Conditions

3.12.26.21.4.1 (01-01-2026) Field 0804 - Invalid Conditions If it's not numeric.

# Field 0804 - Correction Procedures

3.12.26.21.4.2 (01-01-2022) Field 0804 - Correction Procedures Correct any coding or transcription errors.

# Field 0805 - Total Volume Cap Amount

3.12.26.21.5 (01-01-2022) Field 0805 - Total Volume Cap Amount Field 0805 is the Total Volume Cap Amount, located on Form 8328 in Part II, line 5 and is 15 positions. This field is dollars only. This field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Field 0805 - Invalid Conditions

3.12.26.21.5.1 (01-01-2026) Field 0805 - Invalid Conditions If it's not numeric.

# Field 0805 - Correction Procedures

3.12.26.21.5.2 (01-01-2022) Field 0805 - Correction Procedures Correct any coding or transcription errors. If Then Field 0805 (line 5) is blank, and there are entries in Fields 0802 through 0804 (lines 2-4), Add the amounts on Fields 0802 through 0804 (lines 2-4). Enter the total in Field 0805. there is an amount on Field 0805 (line 5), and Fields 0802 through 0804 (lines 2-4) are blank, enter the amount from Field 0805 (line 5) on Field 0802 (line 2). the total of Fields 0802 through 0804 (lines 2-4) don't equal Field 0805 (line 5), enter the total of Fields 0802 through 0804 (lines 2-4) on Field 0805 (line 5).

# Field 0806 - Total Unused Volume Cap Amount

3.12.26.21.6 (01-01-2022) Field 0806 - Total Unused Volume Cap Amount Field 0806 is the Total Unused Volume Cap Amount, located on Form 8328 in Part II, line 6 and is 15 positions. The field is dollars only. The field will under print if the transcribed and generated amounts differ by more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0806 - Invalid Conditions

3.12.26.21.6.1 (01-01-2026) Field 0806 - Invalid Conditions If it's not numeric.

# Field 0806 - Correction Procedures

3.12.26.21.6.2 (01-01-2022) Field 0806 - Correction Procedures Correct any coding or transcription errors. Enter the amount from Part II, line 6 in Field 0806. If And Then Field 0806 (Part II, line 6) is blank, Field 0815 (Part III, line 15) has an entry, Enter 1 in Field 0806 and 1 in Field 0801. Field 0806 (Part II, line 6), Field 0815 (Part III, line 15) are blank, SSPND 211. Rejects will: If Then a reply is received, Perfect the return. reply is incomplete or no reply, Enter CCC "3" . If subtracting line 5 from line 1 doesn't equal line 6, subtract line 5 from line 1 and enter the amount on line 6, Field 0806. there are no entries, Enter a "1" on line 6, Field 0806.

# Field 0807 - Qualified Student Loan Bonds

3.12.26.21.7 (08-06-2024) Field 0807 - Qualified Student Loan Bonds Field 0807 is the Qualified student loan bonds, located on Form 8328 in Part II, line 7 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0807 - Invalid Conditions

3.12.26.21.7.1 (01-01-2026) Field 0807 - Invalid Conditions If it's not numeric.

# Field 0807 - Correction Procedures

3.12.26.21.7.2 (08-06-2024) Field 0807 - Correction Procedures Correct any coding or transcription errors.

# Field 0808 - Qualified mortgage bonds or mortgage credit certificates

3.12.26.21.8 (08-06-2024) Field 0808 - Qualified mortgage bonds or mortgage credit certificates Field 0808 is the Qualified mortgage bonds or mortgage credit certificates, located on Form 8328 in Part II, line 8 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0808 - Invalid Conditions

3.12.26.21.8.1 (01-01-2026) Field 0808 - Invalid Conditions If it's not numeric.

# Field 0808 - Correction Procedures

3.12.26.21.8.2 (08-06-2024) Field 0808 - Correction Procedures Correct any coding or transcription errors.

# Field 0809 - Qualified redevelopment bonds

3.12.26.21.9 (08-06-2024) Field 0809 - Qualified redevelopment bonds Field 0809 is the Qualified redevelopment bonds, located on Form 8328 in Part II, line 9 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0809 - Invalid Conditions

3.12.26.21.9.1 (01-01-2026) Field 0809 - Invalid Conditions If it's not numeric.

# Field 0809 - Correction Procedures

3.12.26.21.9.2 (08-06-2024) Field 0809 - Correction Procedures Correct any coding or transcription errors.

# Field 0810a - Mass commuting facilities

3.12.26.21.10 (08-06-2024) Field 0810a - Mass commuting facilities Field 0810a is the Qualified redevelopment bonds, located on Form 8328 in Part II, line 10a and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0810a - Invalid Conditions

3.12.26.21.10.1 (01-01-2026) Field 0810a - Invalid Conditions If it's not numeric.

# Field 0810a - Correction Procedures

3.12.26.21.10.2 (08-06-2024) Field 0810a - Correction Procedures Correct any coding or transcription errors.

# Field 0810b - Water furnishing facilities

3.12.26.21.11 (08-06-2024) Field 0810b - Water furnishing facilities Field 0810b is the Water furnishing facilities, located on Form 8328 in Part II, line 10b and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0810b - Invalid Conditions

3.12.26.21.11.1 (01-01-2026) Field 0810b - Invalid Conditions If it's not numeric.

# Field 0810b - Correction Procedures

3.12.26.21.11.2 (08-06-2024) Field 0810b - Correction Procedures Correct any coding or transcription errors.

# Field 0810c - Sewage facilities

3.12.26.21.12 (08-06-2024) Field 0810c - Sewage facilities Field 0810c is the Sewage facilities, located on Form 8328 in Part II, line 10c and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0810c - Invalid Conditions

3.12.26.21.12.1 (01-01-2026) Field 0810c - Invalid Conditions If it's not numeric.

# Field 0810c - Correction Procedures

3.12.26.21.12.2 (08-06-2024) Field 0810c - Correction Procedures Correct any coding or transcription errors.

# Field 0810d - Solid waste disposal facilities

3.12.26.21.13 (08-06-2024) Field 0810d - Solid waste disposal facilities Field 0810d is the Solid waste disposal facilities, located on Form 8328 in Part II, line 10d and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0810d - Invalid Conditions

3.12.26.21.13.1 (01-01-2026) Field 0810d - Invalid Conditions If it's not numeric.

# Field 0810d - Correction Procedures

3.12.26.21.13.2 (08-06-2024) Field 0810d - Correction Procedures Correct any coding or transcription errors.

# Field 0810e - Qualified residential rental projects

3.12.26.21.14 (08-06-2024) Field 0810e - Qualified residential rental projects Field 0810e is the Qualified residential rental projects, located on Form 8328 in Part II, line 10e and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0810e - Invalid Conditions

3.12.26.21.14.1 (01-01-2026) Field 0810e - Invalid Conditions If it's not numeric.

# Field 0810e - Correction Procedures

3.12.26.21.14.2 (08-06-2024) Field 0810e - Correction Procedures Correct any coding or transcription errors.

# Field 0810f - Facilities for the local furnishing of electric energy or gas

3.12.26.21.15 (08-06-2024) Field 0810f - Facilities for the local furnishing of electric energy or gas Field 0810f is the Facilities for the local furnishing of electric energy or gas, located on Form 8328 in Part II, line 10f and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0810f - Invalid Conditions

3.12.26.21.15.1 (01-01-2026) Field 0810f - Invalid Conditions If it's not numeric.

# Field 0810f - Correction Procedures

3.12.26.21.15.2 (08-06-2024) Field 0810f - Correction Procedures Correct any coding or transcription errors.

# Field 0810g - Local district heating or cooling facilities

3.12.26.21.16 (08-06-2024) Field 0810g - Local district heating or cooling facilities Field 0810g is the Local district heating or cooling facilities, located on Form 8328 in Part II, line 10g and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0810g - Invalid Conditions

3.12.26.21.16.1 (01-01-2026) Field 0810g - Invalid Conditions If it's not numeric.

# Field 0810g - Correction Procedures

3.12.26.21.16.2 (08-06-2024) Field 0810g - Correction Procedures Correct any coding or transcription errors.

# Field 0810h - Qualified hazardous waste facilities

3.12.26.21.17 (08-06-2024) Field 0810h - Qualified hazardous waste facilities Field 0810h is the Qualified hazardous waste facilities, located on Form 8328 in Part II, line 10h and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0810h - Invalid Conditions

3.12.26.21.17.1 (01-01-2026) Field 0810h - Invalid Conditions If it's not numeric.

# Field 0810h - Correction Procedures

3.12.26.21.17.2 (08-06-2024) Field 0810h - Correction Procedures Correct any coding or transcription errors.

# Field 0810i - High-speed intercity rail facilities

3.12.26.21.18 (08-06-2024) Field 0810i - High-speed intercity rail facilities Field 0810i is the High-speed intercity rail facilities, located on Form 8328 in Part II, line 10i and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0810i - Invalid Conditions

3.12.26.21.18.1 (01-01-2026) Field 0810i - Invalid Conditions If it's not numeric.

# Field 0810i - Correction Procedures

3.12.26.21.18.2 (08-06-2024) Field 0810i - Correction Procedures Correct any coding or transcription errors.

# Field 0810j - Qualified enterprise zone facility bonds

3.12.26.21.19 (08-06-2024) Field 0810j - Qualified enterprise zone facility bonds Field 0810j is the Qualified enterprise zone facility bonds, located on Form 8328 in Part II, line 10j and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0810j - Invalid Conditions

3.12.26.21.19.1 (01-01-2026) Field 0810j - Invalid Conditions If it's not numeric.

# Field 0810j - Correction Procedures

3.12.26.21.19.2 (08-06-2024) Field 0810j - Correction Procedures Correct any coding or transcription errors.

# Field 0810k - Qualified broadband projects

3.12.26.21.20 (08-06-2024) Field 0810k - Qualified broadband projects Field 0810k is the Qualified broadband projects, located on Form 8328 in Part II, line 10k and is 15 position. The field is dollars only. The field is valid if it's blank.

# Field 0810k - Invalid Conditions

3.12.26.21.20.1 (01-01-2026) Field 0810k - Invalid Conditions If it's not numeric.

# Field 0810k - Correction Procedures

3.12.26.21.20.2 (08-06-2024) Field 0810k - Correction Procedures Correct any coding or transcription errors.

# Field 0810l - Qualified carbon dioxide capture facilities

3.12.26.21.21 (08-06-2024) Field 0810l - Qualified carbon dioxide capture facilities Field 0810l is the Qualified carbon dioxide capture facilities, located on Form 8328 in Part II, line 10l and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0810l - Invalid Conditions

3.12.26.21.21.1 (01-01-2026) Field 0810l - Invalid Conditions If it's not numeric.

# Field 0810l - Correction Procedures

3.12.26.21.21.2 (08-06-2024) Field 0810l - Correction Procedures Correct any coding or transcription errors.

# Field 0811 - Total Carryforward Amount

3.12.26.21.22 (01-01-2022) Field 0811 - Total Carryforward Amount Field 0811 is the Total Carryforward Amount, located on Form 8328 in Part II, line 11 and is 15 positions. The field is dollars only. The field is valid if blank, if line 1, line 6, and lines 7 through 10j are blank, and line 15 has an entry.

# Field 0811 - Invalid Condition

3.12.26.21.22.1 (01-01-2022) Field 0811 - Invalid Condition If it's not numeric. If, after subtracting line 6 from line 11, the difference is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Field 0811 - Correction Procedures

3.12.26.21.22.2 (01-01-2022) Field 0811 - Correction Procedures Correct any coding or transcription errors. If Then Field 0811 (line 11), and Fields 0807 through 0810J (lines 7-10j) are blank, but Part III, Fields 0812 through 0815 (lines 12-15) have an amount, Enter a "1" in Field 0811 (line 11). Continue processing the return. Field 0811 (line 11) is blank, and Fields 0807 through 0810J (lines 7-10j), a blank, and Part III, Fields 0812 through 0815 (lines 12-15) are blank, Enter a "1" in Field 0811 (line 11). Continue processing the return. Field 0811 (line 11) is blank, and there's entries in Fields 0807 through 0810J (lines 7-10j), Add the amounts on Fields 0807 through 0810J (lines 7 - 10j). Compare the total of Fields 0807 - 0810J, to the amount on Field 0806 (line 6). If the total of Fields 0807 - 0810J is equal to or less than the amount on Field 0806, enter the total of Fields 0807 - 0810J in Field 0811. the total of Fields 0807 - 0810J (lines 7 - 10j) is greater than Field 0806 (line 6), Enter the amount from Field 0806 (line 6) in Field 0811.

# Field 0812 -Total Volume Cap Calendar Year Amount

3.12.26.21.23 (01-01-2022) Field 0812 -Total Volume Cap Calendar Year Amount Field 0812 is the Total Volume Cap Calendar Year Amount, located on Form 8328 in Part III, line 12 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0812 - Invalid Conditions

3.12.26.21.23.1 (01-01-2026) Field 0812 - Invalid Conditions If it's not numeric.

# Field 0812 - Correction Procedures

3.12.26.21.23.2 (01-01-2022) Field 0812 - Correction Procedures Correct any coding or transcription errors.

# Field 0813 - Total Section 142 Calendar Year Amount

3.12.26.21.24 (01-01-2022) Field 0813 - Total Section 142 Calendar Year Amount Field 0813 is the Total Section 142 Calendar Year Amount, located on Form 8328 in Part III, line 13 and is 15 positions. The field is dollars only. The field is valid if it's blank.

# Field 0813 - Invalid Conditions

3.12.26.21.24.1 (01-01-2026) Field 0813 - Invalid Conditions If it's not numeric.

# Field 0813 - Correction Procedures

3.12.26.21.24.2 (01-01-2022) Field 0813 - Correction Procedures Correct any coding or transcription errors.

# Field 0814 - Unused Volume Cap Carryforward Amount

3.12.26.21.25 (01-01-2022) Field 0814 - Unused Volume Cap Carryforward Amount Field 0814 is the Unused Volume Cap Carryforward Amount, located on Form 8328 in Part III, line 14 and is 15 positions. The field is dollars only. The field will under print if the transcribed and generated amounts differ by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0814 - Invalid Conditions

3.12.26.21.25.1 (01-01-2026) Field 0814 - Invalid Conditions If it's not numeric.

# Field 0814 - Correction Procedures

3.12.26.21.25.2 (01-01-2022) Field 0814 - Correction Procedures Correct any coding or transcription errors. If Field 0814 (line 14) is blank and there are entries on Field 0812 (line 12) and Field 0813 (line 13), subtract Field 0813 from Field 0812 and enter the amount in Field 0814.

# Field 0815 - Elected Carryforward Amount

3.12.26.21.26 (01-01-2022) Field 0815 - Elected Carryforward Amount Field 0815 is the Elected Carryforward Amount, located on Form 8328 in Part III, line 15 and is 15 positions. The field is dollars only. The field is valid if it's blank, if there are amounts on line 1, line 6, and line 11. The field is valid if the amount on line 15 is equal to or less than the amount on line 14.

# Field 0815 - Invalid Conditions

3.12.26.21.26.1 (01-01-2022) Field 0815 - Invalid Conditions If it's not numeric. If, after subtracting line 14 from line 15, the difference is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Field 0815 - Correction Procedures

3.12.26.21.26.2 (01-01-2022) Field 0815 - Correction Procedures Correct any coding or transcription errors.

# Field 08SIG - Signature Code

3.12.26.21.27 (01-01-2022) Field 08SIG - Signature Code Field 08SIG is the Signature Code, located in the right margin of the signature line and is 1 position.

# Field 08SIG - Invalid Conditions

3.12.26.21.27.1 (01-01-2022) Field 08SIG - Invalid Conditions It's not numeric. The entry is other than 1 (signature present) or 3 (signature not present) after correspondence and no reply.

# Field 08SIG - Correction Procedures

3.12.26.21.27.2 (01-01-2022) Field 08SIG - Correction Procedures Correct any coding or transcription errors. If Then a signature is present, enter a "1" in the right margin next to the signature block. only a signature is missing, SSPND 225. Reject will: If Then a valid reply is received, perfect the return by entering a "1" in Field 06SIG and enter the Correspondence Received Date, Field 01CRD. no reply or an incomplete reply is received, enter CCC "3" in Field 08SIG and enter a "3" in Field 01CCC.

# Section 02 - Form 8703

3.12.26.22 (01-01-2022) Section 02 - Form 8703 Section 02 alpha designators, title, location and field lengths are listed below: Field Title Form 8703 Max-Length 02BX Project Check Box Par 1, Line 1 1 02DT Project Period Date Part 1, Line 2 8 023A Low-Income Housing Credit Allocation Part 1, Line 3a 1 023B Building Identification Number Part 1, Line 3b 15 024 Units In Project Available Check box Part 1, Line 4 1

# Field 02BX - Project Check Box

3.12.26.22.1 (01-01-2022) Field 02BX - Project Check Box Field 02BX is the Project Check Box, located in Part I, line 1a - 1e and is 1 position.

# Field 02BX - Invalid Conditions

3.12.26.22.1.1 (01-01-2026) Field 02BX - Invalid Conditions If it's not numeric. If it's not "1" , "2" , "3" , "4" , "5" , "6" or "blank" .

# Field 02BX - Correction Procedures

3.12.26.22.1.2 (01-01-2022) Field 02BX - Correction Procedures Correct any coding or transcription errors. Enter the applicable code (see table below) based on which check box is marked on Part I, line 1. If Then check box "1a" is marked, enter a "1" . check box "1b" is marked, enter a "2" . check box "1c" is marked, enter a "3" . check box "1d" is marked, enter a "4" . check box "1e" is marked, enter a "5" . more than one check box is marked, enter a "6" . no check box is marked, SSPND 211. you can't perfect it, SSPND 211. Rejects will: If Then a reply is received, enter the applicable code. a no reply or an incomplete reply is received, Enter a "6" and CCC "3" . Continue processing the return.

# Field 02DT - Project Period Date

3.12.26.22.2 (01-01-2022) Field 02DT - Project Period Date Field 02DT is the Project Period Date, located in Part I, line 2 and is 8 positions. The field is valid if it's blank.

# Field 02DT - Invalid Conditions

3.12.26.22.2.1 (01-01-2026) Field 02DT - Invalid Conditions If it's not numeric. If it's not in MM/DD/YYYY format.

# Field 02DT - Correction Procedures

3.12.26.22.2.2 (01-01-2022) Field 02DT - Correction Procedures Correct any coding or transcription errors. If Then more than one date is present, enter the earliest date shown on line 2. blank, enter from attachments. unable to perfect from attachments, SSPND 211. Rejects will: If Then a reply is received, enter the project period date in Field 02DT. no reply or an incomplete reply is received, Leave Field 02DT blank. Enter CCC 3. Continue processing the return.

# Field 023A - Low-Income Housing Credit Allocation Check Box

3.12.26.22.3 (01-01-2022) Field 023A - Low-Income Housing Credit Allocation Check Box Field 023A is the Low-Income Housing Credit Allocation Check Box, located in Part I, line 3a and is 1 position. If the "Yes" check box is marked, then line 3b must also have an entry or an attachment listing the building identification number(s) (BIN).

# Field 023A - Invalid Conditions

3.12.26.22.3.1 (01-01-2026) Field 023A - Invalid Conditions If it's not numeric. If it's not "1" ," 2" , "3" , or "blank" .

# Field 023A - Correction Procedures

3.12.26.22.3.2 (01-01-2022) Field 023A - Correction Procedures Correct any coding or transcription errors. Enter the applicable code (see table below) based on which check box is marked on Part I, line 1. If And Then the "Yes" check box is marked, there is an entry on line 3b, enter a "1" . the "Yes" check box is marked, there is no entry on line 3b, perfect from attachments. If unable to perfect, SSPND 211. the "No" check box is marked, there is no entry on line 3b, enter a "2" . the "No" check box is marked, there is an entry on line 3b, enter a "1" . the both check boxes are marked, there is an entry on line 3b, enter a "1" . the both check boxes are marked, there is no entry on line 3b, enter a "3" . the neither check box is marked, there is an entry on line 3b, enter a "1" . the neither check box is marked, there is no entry on line 3b, perfect from attachments. If unable to perfect, SSPND 211. Rejects will: If Then a reply is received, enter the applicable code. no reply or an incomplete reply is received, Enter a "3" in Field 023A. Enter CCC "3" . Continue processing the return.

# Field 023B - Building Identification Number

3.12.26.22.4 (01-01-2022) Field 023B - Building Identification Number Field 023B is the Building Identification Number, located in Part I, line 3b and is 15 positions. This field is valid if blank.

# Field 023B - Invalid Conditions

3.12.26.22.4.1 (01-01-2026) Field 023B - Invalid Conditions If not alpha or numeric. If Part I, line 3a check box is marked "Yes" , and a BIN number is not included. Note: The Building Identification Number (BIN) must be legible and normally consists of 9 alpha/numeric characters. However, there may be up to 11 characters depending on how the year format is provided on the return or attachments (1987 vs 87). The first two characters are the state designation (identical to a postal state abbreviation), followed by a two-digit designation representing the year the credit's allocated, and a five-digit numbering designation. Example: The BIN number for a building allocated a credit in 1987 by the Connecticut Housing Finance Authority would read CT-87-00023 or CT-1987-00023.

# Field 023B - Correction Procedures

3.12.26.22.4.2 (01-01-2022) Field 023B - Correction Procedures Correct any coding or transcription errors. If Then line 3b is blank, and line 3a check box is marked "Yes" , Perfect from attachments. If unable to perfect, SSPND 211. line 3b is blank, and line 3a check box is marked "No" , continue processing the return. Rejects will: If Then a reply is received, Enter the BIN number in Field 023B. If more than one BIN number is provided, enter the first number only. no reply or an incomplete reply is received, Leave Field 023B blank. Enter CCC "3" . Continue processing the return.

# Field 024 - Available Units in the Project Check Box

3.12.26.22.5 (01-01-2022) Field 024 - Available Units in the Project Check Box Field 024 is the Available units in the Project Check Box, located in Part I, line 4 and is 1 position.

# Field 024 - Invalid Conditions

3.12.26.22.5.1 (01-01-2026) Field 024 - Invalid Conditions If it's not numeric. If it's not "1" , "2" ," 3" , or "blank" .

# Field 024 - Correction Procedures

3.12.26.22.5.2 (01-01-2022) Field 024 - Correction Procedures Correct any coding or transcription errors. Enter the applicable code based on which check box is marked on Part I, line 1. If And Then the Yes check box is marked, there's no entry on lines 5, 11, 12 and 13, enter a 1. the Yes check box is marked, there's no entry on lines 5, 11, 12 and 13, SSPND 211. the No check box is marked, there's no entry on lines 5, 11, 12 and 13, enter a 2. the No check box is marked, there's entries on lines 5, 11, 12 and 13, enter a 1. the both check boxes are marked, there's no entry on lines 5, 11, 12 and 13, enter a 3. the both check boxes are marked, there's entries on lines 5, 11, 12 and 13, enter a 1. the neither check box is marked, there's entries on lines 5, 11, 12 and 13, enter a 1. neither check box is marked, there's no entry on lines 5, 11, 12 and 13, SSPND 211. Rejects will: If Then a reply is received, enter the applicable code. no reply or an incomplete reply is received, Enter a "3" in Field 023A. Enter CCC "3" . Continue processing the return.

# Section 03 - Form 8703

3.12.26.23 (01-01-2022) Section 03 - Form 8703 Section 03 alpha designators, title, location and field lengths are listed below. Field Title Location Max-Length 035 Units in Project Rented or Available Part II, Line 5 15 036 Number of Units Occupied by Individuals Part II, Line 6 15 037 Number of Units Occupied by Continuing Residence Part II, Line 7 15 038 Total Number of Low Income Units Part II, Line 8 15 039 Percentage Part II, Line 9 2 0310A Number of 40% and Under Low Income Units Part II, Line 10a 15 0310B Percentage of Line 10a divided by Line 8 Part II, Line 10b 2 0311 Number of Units Vacated Part II, Line 11 15 0312 Number of Units Vacated and Occupied by New Residents Part II, Line 12 15 0313 Number of Units Vacated and Held Part II, Line 13 15 0314 Name of Issuer Part III, Line 14 35 0315 Issuer's EIN Part III, Line 15 9 0316 Name of Bond Issue Part III, Line 16 35 0317 Date of Bond Issue Part III, Line 17 8 0318 CUSIP Number Part III, Line 18 11 0319 Issuer Price Part III, Line 19 15 0320 Final Maturity Date Part III, Line 20 8

# Field 035 - Units in Project Rented or Available

3.12.26.23.1 (01-01-2022) Field 035 - Units in Project Rented or Available Field 035 is the Total number of Residential Units in the Project, located in Part II, line 5 and is 15 positions. The field is valid if it's blank.

# Field 035 - Invalid Conditions

3.12.26.23.1.1 (01-01-2026) Field 035 - Invalid Conditions If it's not numeric.

# Field 035 - Correction Procedures

3.12.26.23.1.2 (01-01-2022) Field 035 - Correction Procedures Correct any coding or transcription errors.

# Field 036 - Number of Units Occupied by Individuals

3.12.26.23.2 (01-01-2022) Field 036 - Number of Units Occupied by Individuals Field 036 is the Number of Units Occupied by Individuals, located in Part II, line 6 and is 15 positions. The field is valid if it's blank.

# Field 036 - Invalid Conditions

3.12.26.23.2.1 (01-01-2026) Field 036 - Invalid Conditions If it's not numeric.

# Field 036 - Correction Procedures

3.12.26.23.2.2 (01-01-2022) Field 036 - Correction Procedures Correct any coding or transcription errors.

# Field 037 - Number of Units Occupied by Continuing Residence

3.12.26.23.3 (01-01-2022) Field 037 - Number of Units Occupied by Continuing Residence Field 037 is the Number of Units Occupied by Continuing Residents, located in Part II, line 7 and is 15 positions. The field is valid if it's blank.

# Field 037 - Invalid Conditions

3.12.26.23.3.1 (01-01-2026) Field 037 - Invalid Conditions If it's not numeric.

# Field 037 - Correction Procedures

3.12.26.23.3.2 (01-01-2022) Field 037 - Correction Procedures Correct any coding or transcription errors.

# Field 038 - Total Number of Low Income Units

3.12.26.23.4 (01-01-2022) Field 038 - Total Number of Low Income Units Field 038 is the Total Number of Low Income Units, located in Part II, line 8 and is 15 positions. The field is valid if it's blank.

# Field 038 - Invalid Conditions

3.12.26.23.4.1 (01-01-2026) Field 038 - Invalid Conditions If it's not numeric.

# Field 038 - Correction Procedures

3.12.26.23.4.2 (01-01-2022) Field 038 - Correction Procedures Correct any coding or transcription errors.

# Field 039 - Percentage Field

3.12.26.23.5 (01-01-2022) Field 039 - Percentage Field Field 039 is the Percentage Amount for the Test Elected in Part I, located in Part II, line 9 and is 2 positions. The field is valid if it's blank.

# Field 039 - Invalid Conditions

3.12.26.23.5.1 (01-01-2026) Field 039 - Invalid Conditions If it's not numeric.

# Field 039 - Correction Procedures

3.12.26.23.5.2 (01-01-2022) Field 039 - Correction Procedures Correct any coding or transcription errors. The entry can be in decimals out to the 2nd position XX.XX and must be entered as such, filling in zeros as needed.

# Field 0310A - Number of 40% and Under Low Income Units

3.12.26.23.6 (01-01-2022) Field 0310A - Number of 40% and Under Low Income Units Field 0310A is the Number of 40% and Under Low Income Units, located in Part II, Line 10a and is 15 positions. The field is valid if it's blank.

# Field 0310A - Invalid Conditions

3.12.26.23.6.1 (01-01-2026) Field 0310A - Invalid Conditions If it's not numeric.

# Field 0310A - Correction Procedures

3.12.26.23.6.2 (01-01-2022) Field 0310A - Correction Procedures Correct any coding or transcription errors.

# Field 0310B - Percentage of Line 10a Divided by Line 8 Amount

3.12.26.23.7 (01-01-2022) Field 0310B - Percentage of Line 10a Divided by Line 8 Amount Field 0310B is the Percentage Amount of line 10a Divided by Line 8, located in Part II, line 10b and is 2 positions. The field is valid if it's blank.

# Field 0310B - Invalid Conditions

3.12.26.23.7.1 (01-01-2026) Field 0310B - Invalid Conditions If it's not numeric.

# Field 0310B - Correction Procedures

3.12.26.23.7.2 (01-01-2022) Field 0310B - Correction Procedures Correct any coding or transcription errors. The entry can be in decimals out to the 2nd position and must be entered as such, filling in zeros as needed.

# Field 0311 - Number of Units Vacated

3.12.26.23.8 (01-01-2022) Field 0311 - Number of Units Vacated Field 0311 is the Number of Units Vacated, located in Part II, line 11 and is 15 positions. The field is valid if it's blank.

# Field 0311 - Invalid Conditions

3.12.26.23.8.1 (01-01-2026) Field 0311 - Invalid Conditions If it's not numeric.

# Field 0311 - Correction Procedures

3.12.26.23.8.2 (01-01-2022) Field 0311 - Correction Procedures Correct any coding or transcription errors.

# Field 0312 - Number of Units Vacated and Occupied by New Residents

3.12.26.23.9 (01-01-2022) Field 0312 - Number of Units Vacated and Occupied by New Residents Field 0312 is the Number of Units Vacated and Occupied by New Residents, located in Part II, line 12 and is 15 positions. The field is valid if it's blank.

# Field 0312 - Invalid Conditions

3.12.26.23.9.1 (01-01-2026) Field 0312 - Invalid Conditions If it's not numeric.

# Field 0312 - Correction Procedures

3.12.26.23.9.2 (01-01-2022) Field 0312 - Correction Procedures Correct any coding or transcription errors.

# Field 0313 - Number of Units Vacated and Held

3.12.26.23.10 (01-01-2022) Field 0313 - Number of Units Vacated and Held Field 0313 is the Number of Units Vacated and Held, located in Part II, Line 13 and is 15 positions. The field is valid if it's blank.

# Field 0313 - Invalid Conditions

3.12.26.23.10.1 (01-01-2026) Field 0313 - Invalid Conditions If it's not numeric.

# Field 0313 - Correction Procedures

3.12.26.23.10.2 (01-01-2022) Field 0313 - Correction Procedures Correct any coding or transcription errors.

# Field 0314 - Name of Issuer

3.12.26.23.11 (01-01-2022) Field 0314 - Name of Issuer Field 0314 is the Name of Issuer, located in Part III, line 14 and is 35 positions. The field is valid if it's blank.

# Field 0314 - Invalid Conditions

3.12.26.23.11.1 (01-01-2026) Field 0314 - Invalid Conditions If it's not alpha.

# Field 0314 - Correction Procedures

3.12.26.23.11.2 (01-01-2022) Field 0314 - Correction Procedures Correct any coding or transcription errors.

# Field 0315 - Issuer's EIN

3.12.26.23.12 (01-01-2022) Field 0315 - Issuer's EIN Field 0315 is the Issuer's EIN, located in Part III, line 15 and is 9 positions. The field is valid if it's blank.

# Field 0315 - Invalid Conditions

3.12.26.23.12.1 (01-01-2026) Field 0315 - Invalid Conditions If it's not numeric.

# Field 0315 - Correction Procedures

3.12.26.23.12.2 (01-01-2022) Field 0315 - Correction Procedures Correct any coding or transcription errors.

# Field 0316 - Name of Bond Issue

3.12.26.23.13 (01-01-2022) Field 0316 - Name of Bond Issue Field 0316 is the Name of Bond Issue, located in Part III, line 16 and is 35 positions. The field is valid if it's blank.

# Field 0316 - Invalid Conditions

3.12.26.23.13.1 (01-01-2026) Field 0316 - Invalid Conditions If it's not alpha.

# Field 0316 - Correction Procedures

3.12.26.23.13.2 (01-01-2022) Field 0316 - Correction Procedures Correct any coding or transcription errors.

# Field 0317 - Date of Bond Issue

3.12.26.23.14 (01-01-2022) Field 0317 - Date of Bond Issue Field 0317 is the Date of Bond Issue, located in Part III, line 17 and is 8 positions. The field is valid if it's blank.

# Field 0317 - Invalid Conditions

3.12.26.23.14.1 (01-01-2026) Field 0317 - Invalid Conditions If it's not numeric.

# Field 0317 - Correction Procedures

3.12.26.23.14.2 (01-01-2022) Field 0317 - Correction Procedures Correct any coding or transcription errors. If Then Field 0317 is later than Field 0320 date, SSPND 211. Field 0317 date is blank, SSPND 211. Rejects will: If Then a reply is received, Enter the valid date in Field 0317. Enter the correspondence received date in Field 01CRD. no reply is received, Enter the date from Field 0320 to Field 0317. If Field 0320 is blank or doesn't have a valid date, leave Field 0317 blank. Enter CCC "3" in field 01CCC.

# Field 0318 - CUSIP Number

3.12.26.23.15 (01-01-2022) Field 0318 - CUSIP Number Field 0318 is the CUSIP Number, located in Part III, line 18 and is 11 positions. The field is valid if it's blank. The CUSIP number is a combination of nine alpha and numeric characters.

# Field 0318 - Invalid Conditions

3.12.26.23.15.1 (01-01-2026) Field 0318 - Invalid Conditions If it's not alpha or numeric.

# Field 0318 - Correction Procedures

3.12.26.23.15.2 (01-01-2022) Field 0318 - Correction Procedures Correct any coding or transcription errors. If Then multiple CUSIP numbers are present, enter the first number in Field 01CUS. less than nine characters, enter the number of characters present on line 18 in Field 01CUS. the word "None" is present, enter "None" in Field 01CUS. blank, leave blank.

# Field 0319 - Issue Price

3.12.26.23.16 (01-01-2022) Field 0319 - Issue Price Field 0319 is the Issue Price, located in Part III, line 19 and is 15 positions. The field is valid if it's blank.

# Field 0319 - Invalid Conditions

3.12.26.23.16.1 (01-01-2026) Field 0319 - Invalid Conditions If it's not numeric.

# Field 0319 - Correction Procedures

3.12.26.23.16.2 (01-01-2022) Field 0319 - Correction Procedures Correct any coding or transcription errors.

# Field 0320 - Final Maturity Date

3.12.26.23.17 (01-01-2022) Field 0320 - Final Maturity Date Field 0320 is the Final Maturity Date, located in Part III, line 20 and is 8 positions. The field is valid if it's blank.

# Field 0320 - Invalid Conditions

3.12.26.23.17.1 (01-01-2026) Field 0320 - Invalid Conditions If it's not numeric.

# Field 0320 - Correction Procedures

3.12.26.23.17.2 (01-01-2022) Field 0320 - Correction Procedures Correct any coding or transcription errors. If Then Field 0320 date is earlier than Field 0317 date, SSPND 211. Field 0320 date is blank, SSPND 211. Rejects will: If Then a reply is received, Enter the valid date in Field 0320. Enter the Correspondence Received Date in Field 01CRD. no reply, Enter the date from Field 0317 to Field 0320. If Field 0317 is blank or doesn't have a valid date, leave Field 0320 blank. Enter CCC "3" in Field 01CCC.

# Error Codes - Instructions for Tax Exempt Bonds

3.12.26.24 (01-01-2022) Error Codes - Instructions for Tax Exempt Bonds This subsection includes error codes and correction instructions for Form 8038, Form 8038-B, Form 8038-CP, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, Form 8328, and Form 8703.

# Error Code 001

3.12.26.24.1 (01-01-2022) Error Code 001 Error Code 001 displayed fields are: Field Designator Field Name 01TXP Tax Period 01CCC Computer Condition Code 01RCD Received Date 01RDD> Return Due Date (Generated)

# Error Code 001 - Invalid Conditions

3.12.26.24.1.1 (01-01-2022) Error Code 001 - Invalid Conditions Error Code 001 generates when any of the following condition(s) is present: Computer Condition Code "G" isn't present – The processing date is equal to or more than 2 years and 9 months after the Return Due Date or Received Date (whichever is later) and CCC "W" isn't present. Computer Condition Code "G" is present – The processing date is equal to or more than 2 years and 9 months after the Return Due Date and CCC "W" isn't present. On any return, the process date is less than two years after the Return Due Date and CCC "W" is present.

# Error Code 001 - Correction Procedures

3.12.26.24.1.2 (01-01-2022) Error Code 001 - Correction Procedures Correct all misplaced entries, coding and transcription errors. Don't send the following returns to Statute Control for clearance. Instead, enter "W" in Field 01CCC and on the return and continue processing: a return secured by Compliance (i.e., 6020(b)) a return with a TC 59X. return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with document 13133 ( Expedite Processing Cycle) attached. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information. If Then multiple received dates are present, 1) Enter the earliest date in Field 01RCD. the received date is required, but not present, or not stamped on the return, or a valid handwritten received date is not present, Determine the received date in the following priority and enter the correct receive date in Field 01RCD. Earliest legible postmark date of the U.S. Post Office or a Private Delivery Service. Note: If an envelope is not attached, use the postmark date stamped on the face of the return. Note: A private metered postmark is to be considered timely if received within 7 days of the legal due date. Service Center Automated Processing System (SCAMPS) digital dates Revenue Officer or other IRS officials' signature date. Signature date, if within the current year unless other information indicates signature date is invalid. DLN Julian Date less 10 days. CCC "W" was entered incorrectly, delete CCC "W" from Field 01CCC. the return has a stamp that indicates a previous clearance by Statute Control within the last ninety days, enter CCC "W" in Field 01CCC and on the return. Do not send the return to Statute Control. the return isn't stamped by Statute Control within the last ninety days, SSPND 310. Prepare Form 3210 to route to Statute Control.

# Error Code 002

3.12.26.24.2 (01-01-2022) Error Code 002 Error Code 002 displayed fields are: Field Designator Field Name CL Clear Field 01NC Name Control/Check Digit 01NC> Name Control under print 01EIN Employer Identification Number 01TXP Tax Period 01CON Care of Name 01FAD Foreign Address 01ADD Street Address 01CTY City 01ST State 01ZIP ZIP Code

# Error Code 002 - Invalid Conditions

3.12.26.24.2.1 (01-01-2022) Error Code 002 - Invalid Conditions Error Code 002 generates when the name control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF).

# Error Code 002 - Correction Procedures

3.12.26.24.2.2 (05-14-2025) Error Code 002 - Correction Procedures Before taking any additional research steps to resolve EC 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the name control have posted to the NAP. If EC 002 reappears, continue with the remainder of the correction procedures. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the INOLE indicators as appropriate upon transmitting the ERS screen. Correct all misplaced entries, coding and transcription errors. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information. If Field 01NC and the name control on the return or attachments are the same but differ from the under print in Field 01NC, research INOLES to determine the correct Name. See IRM 3.11.26.5.3, Field 01NC Name Control, before researching. Note: Effective January 01, 2022, the Form 8038-CP name control is generated from Part II, line 7 Issuer's name. If Then the name control on the return or attachment matches the name control on INOLES, bring up the under print. the name on INOLES is different from the name on the return or attachment, research NAMEB/NAMEE for a new EIN. If a new EIN is located, verify the name control using CC INOLES. Exception: If Form 8038-CP, contact SPP&O Analyst before taking any actions relating to EIN verification. If Then the name on INOLES agrees with the name on the return or attachment, Ensure that the entity information matches the return. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue CRX letter 3875C as a non-suspense letter to the address on the return. Note: Obvious transposed or missing digits can be excluded as criteria for sending CRX letter 3875C. multiple EINs are located, SSPND 320 to Entity Control. Prepare Form 4227 with the notation "MULTIPLE EINS" . INOLES indicates a "Merge To" (MT) EIN, research the "MT" EIN on INOLES. the "MT" EIN matches the entity on the return or attachments, enter the "MT" EIN in Field 01EIN. the "MT" EIN doesn't match the entity on the return or attachments, SSPND 320 to Entity Control. If the name on the return or attachment doesn't agree with the name on INOLES or there's an indication of a name change, research ENMOD for a name. If Then the name on ENMOD agrees with the Name on the return, enter "C" in the clear code field. the name control on ENMOD or INOLES doesn't agree with the name control on the return or attachment, SSPND 320 to route the return to Entity. Attach Form 4227 with the notation "No Record" . If the name change hasn't been made, research ENMOD for a pending TC 013. If Then a pending TC 013 is present, enter "C" in the clear code field. a pending TC 013 isn't present, SSPND 320 to route to Entity. Attach Form 4227 with the annotation "Request Name Change (TC 013)" .

# Error Code 003

3.12.26.24.3 (01-01-2022) Error Code 003 Error Code 003 displayed fields are: Field Designator Field Name 01NC Name Control 01NC> Name Control under print 01EIN Employer Identification Number

# Error Code 003 - Invalid Conditions

3.12.26.24.3.1 (01-01-2022) Error Code 003 - Invalid Conditions Error Code 003 will generate when any of the following conditions is present: The letters, "E" , "G" , or "M" is present in Field 01NC. The first two positions of the field aren't blank and the last position isn't alphabetic.

# Error Code 003 - Correction Procedures

3.12.26.24.3.2 (05-14-2025) Error Code 003 - 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 doesn't match the return or isn't legible, enter the name control from the return in Field 01NC. Reminder: For Form 8038-CP enter the Part II, line 7, name control. the EIN on the return isn't legible, research NAMEB/NAMEE for correct EIN. Compare the EIN from NAMEB/NAMEE to the EIN on the return. Exception: If Form 8038-CP contact SPP&O Analyst before taking any actions relating to EIN correction. If Then the EIN on the return matches the EIN on NAMEB/NAMEE, enter name control from NAMEB/NAMEE in Field 01NC. research indicates a different EIN, verify the EIN and name on INOLES. name on INOLES matches the name on the return, Overlay Field 01EIN with the EIN from INOLES. Issue Letter 3875C as a non-suspense letter to the address on the return. Continue processing the return. Note: Obvious transposed or missing digits can be excluded as criteria for sending CRX letter 3875C. unable to locate an EIN or more than one EIN is located, SSPND 320 to Entity. Prepare Form 4227 with annotation "NO RECORD OF EIN" or "MULTIPLE EINs" . Exception: If Form 8038-CP, SSPND 490 and contact SPP&O Analyst via secure e-mail for correction. Refer to 3.12.26.21(3) above for routing procedures. IDRS isn't available, SSPND 351.

# Error Code 004

3.12.26.24.4 (01-01-2022) Error Code 004 Error Code 004 displayed fields are: Field Designator Field Name CL Clear Field 01NC Name Control 01NC> Name Control under print 01EIN Employer Identification Number

# Error Code 004 - Invalid Conditions

3.12.26.24.4.1 (01-01-2022) Error Code 004 - Invalid Conditions Error Code 004 generates when any of the following conditions is present: The EIN was not present at the master file (NAP). The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank under print in Field 01NC.

# Error Code 004 - Correction Procedures

3.12.26.24.4.2 (05-14-2025) Error Code 004 - Correction Procedures Before taking any additional research steps to resolve EC 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the name control or EIN have posted to the NAP. If EC 004 reappears, continue with the remainder of the correction procedures. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen. Correct all misplaced entries, coding and transcription errors. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information. If Field 01NC and the name control on the return or attachments are the same but differ from the under print in Field 01NC, research INOLES to determine the correct Name. See IRM 3.12.26.5.3, Field 01NC Name Control, before researching. If Then the name control on the return or attachment matches the name control on INOLES, bring up the under print. the name on INOLES is different from the name on the return or attachment, research NAMEB/NAMEE for a new EIN. If a new EIN is located, verify the name control using CC INOLES. Exception: If Form 8038-CP contact SPP&O Analyst before taking any action relating to EIN correction. If Then the name on INOLES agrees with the name on the return or attachment, Ensure that the entity information matches the return. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue CRX letter 3875C as a non-suspense letter to the address on the return. Note: Obvious transposed or missing digits can be excluded as criteria for sending CRX letter 3875C. multiple EINs are located, SSPND 320 to Entity Control. Prepare Form 4227 with the notation "MULTIPLE EINS" . INOLES indicates a "Merge To" (MT) EIN, research the "MT" EIN on INOLES. the "MT" EIN matches the entity on the return or attachments, enter the "MT" EIN in Field 01EIN. the "MT" EIN doesn't match the entity on the return or attachments, SSPND 320 to Entity Control. If the name on the return or attachment doesn't agree with the name on INOLES or there is an indication of a name change, research ENMOD for a name. If Then the name on ENMOD agrees with the name on the return, enter "C" in the clear code field. the name control on ENMOD or INOLES doesn't agree with the name control on the return or attachment, SSPND 320 to route the return to Entity. Attach Form 4227 with the notation "No Record" . If the name change hasn't been made, research ENMOD for a pending TC 013. If Then a pending TC 013 is present, enter "C" in the clear code field. a pending TC 013 isn't present, SSPND 320 to route to Entity. Attach Form 4227 with the annotation "Request Name Change (TC 013)" .

# Error Code 007

3.12.26.24.5 (01-01-2022) Error Code 007 Error Code 007 displayed fields are: Note: Currently not active for Form 8038-CP. Field Designator Field Name 01TXP Tax Period 01RCD Received Date 01CCC Computer Condition Code

# Error Code 007 - Invalid Conditions

3.12.26.24.5.1 (01-01-2022) Error Code 007 - Invalid Conditions EC 007 will generate when the receive date is earlier than the first day of the tax period or the received date is later than the process date.

# Error Code 007 - Correction Procedures

3.12.26.24.5.2 (01-01-2022) Error Code 007 - Correction Procedures Correct all misplaced entries, coding or transcription errors. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information. If Then the received date stamp is "invalid" (i.e. 20040315 in lieu of 20050315), Change the received date to the current year and enter in Field 01RCD. the return is an early filed "Final" return, Change the tax period to agree with the month before the received date and enter in Field 01TXP. Enter F in Field 01CCC. the return isn't an early filed "Final" return, and the tax period ending is less than four month after the received date, SSPND 480. Prepare Form 4227 with the annotation "Early Filed" . the return isn't an early filed "Final" the tax period ending is more than four months after the received date, Correspond for clarification of the tax period. SSPND 211.

# Error Code 010

3.12.26.24.6 (01-01-2022) Error Code 010 Error Code 010 displayed fields are: Field Designator Field Name 01CCC Computer Condition Code 01EIN Employer Identification Number 01NC Name Control/Check Digit 01TXP Tax Period 01DTI Date of Issue 01RPT Report Number 01RCD Received Date 01CRD Correspondence Received Date Section 02, Form 8038-CP (to see Interest Payment Date which populates tax period) SECTION 02, 03, 04, 05, 06, 07 and 08 (if present).

# Error Code 010 - Invalid Conditions

3.12.26.24.6.1 (01-01-2022) Error Code 010 - Invalid Conditions EC 010 generates when Computer Condition Code "G" is present and entries other than Field 01EIN, Field 01NC, Field 01TXP, Field 01RPT, Field 01CCC (other than G or 3), and Field 01RCD, Field 01DTI, and Field 01CRD are present. Exception: Form 8038-CP, Section 02 must be present to display Field 0218 Interest Payment Date.

# Error Code 010 - Correction Procedure

3.12.26.24.6.2 (01-01-2022) Error Code 010 - Correction Procedure Correct all misplace entries, coding and transcription errors. Compare the displayed field with the return and attachment. If incorrect, overlay the screen with the correct information. Determine if CCC "G" was input correctly: If Then CCC "G" was entered correctly, SSPND 640 to Rejects. Attach Form 4227 and annotate "Cancel to EO Accounts" . CCC "G" was entered incorrectly, Enter all necessary data. Ensure that Section 01 fields are correct. Delete the "G" in Field 01CCC.

# Error Code 011, Form 8038-T

3.12.26.24.7 (01-01-2022) Error Code 011, Form 8038-T Error Code 011 displayed fields are: Field Designator Field Name RMIT> Remittance 01RCD Received Date 01CCC Computer Condition Code Section 03 not present.

# Error Code 011, Form 8038-T - Invalid Conditions

3.12.26.24.7.1 (01-01-2022) Error Code 011, Form 8038-T - Invalid Conditions Error Code 011 will generate if there is an amount in the remittance field and there is no entry in Total Payments Field.

# Error Code 011, Form 8038-T - Correction Procedures

3.12.26.24.7.2 (01-01-2022) Error Code 011, Form 8038-T - Correction Procedures Correct all misplaced entries, coding or transcription errors. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information. If Then the remittance amount was transcribed incorrectly, SSPND 640 to Rejects and annotate "Remit-Incorrect" . Field 0323 is blank, add the entries on lines 13-15, 17, 19, 21, and 22. enter the total in Field 0323. lines 13-15, 17, 19, 21, and 22 are blank. enter the total remittance amount in Field 0323. Error Code 300 generates, Correct any coding and transcription errors. If unable to perfect return, enter the amount in Field 0313, Form 8038-T. unable to perfect return, enter the amount in Field 0313, Form 8038-T.

# Error Code 014

3.12.26.24.8 (01-01-2022) Error Code 014 Error Code 014 displayed fields are: Field Designator Field Name 01CON In Care of Name Line 01FAD Foreign Address 01ADD Street Address 01CTY City 01ST State 01ZIP ZIP Code

# Error Code 014 - Invalid Conditions

3.12.26.24.8.1 (01-01-2022) Error Code 014 - Invalid Conditions Section 01 is invalid if all entries are not present as follows: The street address is present, Field 01CTY and Field 01ST must be present unless a Major City Code is used. A Major City Code is used and Field 01ADD isn't present. A Major City Code is used and Field 01ST is present. City must be present. If City isn't in Major City format, Field 01ST must be present; Field 01ADD can be blank. Anything present in Field 01FAD.

# Error Code 014 - Correction Procedures

3.12.26.24.8.2 (01-01-2022) Error Code 014 - Correction Procedures Correct any coding or transcription errors. The data entered can't exceed the maximum number of character spaces for each field. See IRM 3.12.26.5.17 for field lengths and Document 7475 for standard abbreviations. If Then a Major City code is present, and no street address is available, Enter the city in Field 01CTY (spelled out, not in Major City format). Enter the state code in Field 01ST. the Major City code is correct, and the state is present, Delete Field 01ST. the address can't be corrected from the information on the return, Delete address fields if address can't be perfected from return. If Field 01CON is present, delete the address only. anything is present in Field 01FAD, Delete Field 01FAD. Foreign addresses are not accepted on tax exempt bond forms. Refer to the Unprocessable Conditions, and Correcting Unprocessable Returns procedures below. Exception: If Form 8038-CP, Part I entity doesn't match the entity in Part II, a foreign address is valid. Continue to process with the foreign address. Note: Form 8038-CP - Part I entity (section 01) and Part II entity (section 02) must be verified following the same criteria above to correct EC 014.

# Unprocessable Conditions

3.12.26.24.9 (01-01-2022) Unprocessable Conditions To be "processable" , a return must contain the following: Employer Identification Number, Legible name, Legible address, and Valid tax period. An "unprocessable" return may consist of one or more of the following: The name is so illegible or incomplete that the name control can't be determined. The EIN is missing, illegible, or other than 9 digits. Required tax data entered on the return is incomplete, illegible, or contradictory. A foreign address is entered in the entity section or the address is missing or illegible. Exception: If Form 8038-CP, Part I entity doesn't match the entity in Part II, a foreign address is valid. Continue to process with the foreign address.

# Correcting Unprocessable Returns

3.12.26.24.9.1 (01-01-2025) Correcting Unprocessable Returns Examine all attachments and schedules for information necessary to make the return processable. If the information is found on attachments or schedules, edit to the appropriate area on the return. If required information isn't found on an attachment or schedule: Perfect the return as much as possible, Edit ERS action code 450 and leave in the pack. Route unprocessable returns as follows: Route With And Perfected numbered or unnumbered returns, Unresolved "entity issues" (i.e. missing/invalid EIN, address missing or illegible), Entity and attach a completed Form 4227. Unnumbered returns, A foreign address, TE/GE SE:T:HQ:SS:BSP:SPP&O MS: 1110 Numbered returns, A foreign address, TE/GE SE:T:HQ:SS:BSP:SPP&O MS: 1110 and Edit ERS action Code 450. Attach a completed Form 4227. Annotate the unprocessable condition and include the mail stop.

# Error Code 015

3.12.26.24.10 (01-01-2022) Error Code 015 Error Code 015 display fields are: Field Designator Field Name 01CON In Care of Name Line 01FAD Foreign Address 01ADD Street Address 01CTY City 01ST State 01ZIP ZIP Code

# Error Code 015 - Invalid Conditions

3.12.26.24.10.1 (01-01-2022) Error Code 015 - Invalid Conditions EC 015 generates when any of the following conditions are present: The state field has an entry other than "." (period/space), when a foreign address is present. The ZIP code field has an entry, when a foreign address is present.

# Error Code 015 - Correction Procedures

3.12.26.24.10.2 (01-01-2022) Error Code 015 - Correction Procedures Correct any coding or 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 01FAD, Refer to IRM 3.12.26.24.9, Unprocessable Conditions and IRM 3.12.26.5.9.1, Perfecting Unprocessable Returns above. Note: Foreign addresses are not accepted on Tax Exempt Bond forms. a foreign address isn't present in Field 01FAD, Check return for foreign address. a foreign address is present on the return, Refer to IRM 3.12.26.24.9, Unprocessable Conditions and IRM 3.12.26.5.9.1, Perfecting Unprocessable Returns above. Note: Foreign addresses are not accepted on tax exempt bond forms. a foreign address isn't present on the return, Verify the address on the return isn't a foreign address. Enter street address in Field 01ADD. Enter city, state and ZIP code in the appropriate fields. Exception: If Form 8038-CP, Part I entity doesn't match the entity in Part II, a foreign address is valid. Continue to process with the foreign address. Note: Form 8038-CP - You must verify Part I entity (section 01) and Part II entity (section 02) following the same criteria above to correct error code 015. Effective January 01, 2022, the Issuer's entity from Part II, line 7, posts to Master File as the primary account.

# Error Code 016

3.12.26.24.11 (01-01-2022) Error Code 016 Error Code 016 displayed fields are: Field Designator Field Name 01CON In Care of Name Line 01FAD Foreign Address 01ADD Street Address 01CTY City 01ST State 01ZIP ZIP Code

# Error Code 016 - Invalid Conditions

3.12.26.24.11.1 (01-01-2022) Error Code 016 - Invalid Conditions EC 016 will generate if the ZIP Code is inconsistent with the Major City code or State code.

# Error Code 016 - Correction Procedures

3.12.26.24.11.2 (01-01-2022) Error Code 016 - Correction Procedures Correct any coding or transcription errors. The data entered can't exceed the maximum number of character spaces for each field. See IRM 3.12.26.5.17 for field lengths and Document 7475 for standard abbreviations. If Then unable to determine a valid ZIP code, and the address on the return is located in a major city, Refer to Document 7475 for a valid major city code. If only the first three digits of the ZIP code can be determined, enter "01" in the 4th and 5th positions. The address isn't located in a major city, Refer to Document 7475. Enter the first three valid digits for the state followed by "01" . Exception: If Form 8038-CP, Part I entity doesn't match the entity in Part II, a foreign address is valid. Continue to process with the foreign address. Note: Form 8038-CP - Part I entity (section 01) and Part II entity (section 02) must be verified following the same criteria above to correct EC 016. Note: Effective January 01, 2022, the Part II, line 7 Issuer's information posts to Master File as the primary entity.

# Error Code 028

3.12.26.24.12 (01-01-2022) Error Code 028 Error Code 028 displayed fields are: Field Designator Field Name 01CCC Computer Condition Code 01RCD Received Date

# Error Code 028 - Invalid Conditions

3.12.26.24.12.1 (01-01-2022) Error Code 028 - Invalid Conditions EC 028 will generate if CCC "7" (reasonable cause denied) is present with CCC "D" , and/or "R" (reasonable cause granted).

# Error Code 028 - Correction Procedures

3.12.26.24.12.2 (01-01-2022) Error Code 028 - Correction Procedures Correct any coding or transcription errors. If CCC "7" is present with both CCC "R" and "D" , determine if CCC "7" is correct, if correct, delete the other codes. CCC "7" is present with both CCC "R" and "D" , determine if CCC "7" is correct, if incorrect, delete CCC "7" .

# Error Code 034

3.12.26.24.13 (01-01-2022) Error Code 034 Error Code 034 displayed fields are: Field Designator Field Name 01TXP Tax Period 01RCD Received Date 01CRD Correspondence Received Date

# Error Code 034 - Invalid Conditions

3.12.26.24.13.1 (01-01-2022) Error Code 034 - Invalid Conditions Error Code 034 will generate if: Field 01CRD is earlier or equal to Field 01RCD, or Field 01CRD is later than the processing date.

# Error Code 034 - Correction Procedures

3.12.26.24.13.2 (01-01-2022) Error Code 034 - Correction Procedures Correct any coding or transcription errors. The received date will either be stamped or edited on the return. If the received date is missing or illegible, determine the date in the order shown below. Note: Use the signature date only if the signature date is within the current processing year. If Then multiple dates are present, use the earliest date. there is no received date or the date stamp is illegible on the return, determine the date in the following order: U.S. Postal Service Postmark Date/Designated Private Delivery Service (i.e., Federal Express). Note: If both U.S. Postal Service and Private meter marks are present, honor the U.S. Postal Service date. SCAMPS (service center automatic mail processing system) digital date 3) - Revenue Officer's Signature Date. Signature Date only within current year. Julian Date minus 10 days Current date minus 10 days. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ change Field 01RCD to agree with the postmark date. the received date is equal to or prior to the Field 01DTI (Date of Issue), Change Field 01RCD to one day later than Field 01DTI. Note: Applicable to all TEB returns except Form 8038-T. the received date is equal to or prior to the Field 0312D (Computation Date), Change Field 01RCD to one day later than Field 0312D. Note: Applicable to Form 8038-T only A CRD will be determined from the date the reply was received in the processing center. If Then no reply, Enter CCC "3" in Field 01CCC. Delete Field 01CRD.

# Error Code 073

3.12.26.24.14 (01-01-2022) Error Code 073 Error Code 073 displayed fields are: Field Designator Field Name 01CCC Computer Condition Codes 01CRD Correspondence Received Date

# Error Code 073 - Invalid Conditions

3.12.26.24.14.1 (01-01-2022) Error Code 073 - Invalid Conditions EC 073 will generate when Field 01CCC is "3" and Field 01CRD is present.

# Error Code 073 - Correction Procedures

3.12.26.24.14.2 (01-01-2022) Error Code 073 - Correction Procedures Correct any coding and transcription errors. Determine if the return is a "no reply" . If so, delete Field 01CRD. If Then the return isn't a "no reply" , delete CCC "3" .

# Error Code 100 ~ Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, and Form 8703 and

3.12.26.24.15 (01-01-2022) Error Code 100 ~ Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, and Form 8703 and Error Code 100 displayed fields are: Field Designator Field Name 01DTI Date of Issue 01TXP Tax Period 01RPT Report Number 01RCD Received Date 02DT Qualified Project Period Date

# Error Code 100 -Invalid Conditions

3.12.26.24.15.1 (01-01-2022) Error Code 100 -Invalid Conditions EC 100 will generate if the received date is prior to the Date of Issue or the Project Period Date (Form 8703).

# Error Code 100 - Correction Procedures

3.12.26.24.15.2 (01-01-2022) Error Code 100 - Correction Procedures Correct any coding and transcription errors. If Then the received date is equal to or prior to the Date of Issue/Project Period Date, change Field 01RCD to one day later than Field 01DTI or Field 02DT.

# Error Code 110, Form 8038-T

3.12.26.24.16 (01-01-2022) Error Code 110, Form 8038-T Error Code 110 displayed fields are: Field Designator Field Name 01TXP Tax Period 01RPT Report Number 01RCD Received Date 0312D Computation Date

# Error Code 110, Form 8038-T Invalid Conditions

3.12.26.24.16.1 (01-01-2022) Error Code 110, Form 8038-T Invalid Conditions EC 110 will generate if the Return Received Date is prior to the Issue Computation Date.

# Error Code 110, Form 8038-T Correction Procedures

3.12.26.24.16.2 (01-01-2022) Error Code 110, Form 8038-T Correction Procedures Correct any coding and transcription errors. If Then the received date is equal to or prior to the computation date, change Field 01RCD to one day later than Field 0312D (Computation Date). Field 0312D (Computation Date) is later than the current date, delete Field 0312D.

# Error Code 120 - Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, and Form 8703

3.12.26.24.17 (01-01-2022) Error Code 120 - Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-T, Form 8038-TC, and Form 8703 Error Code 120 displayed fields are: Field Designator Field Name 01TXP Tax Period 01DTI Date of Issue 01RPT Report Number 02DT Calendar Year End Date

# Error Code 120 - Invalid Conditions

3.12.26.24.17.1 (01-01-2022) Error Code 120 - Invalid Conditions EC 120 will generate if the Tax Period isn't equal to the Date of Issue or the calendar year end date (Form 8703) and/or the year is before 198501 for Forms 8038, 8038-G, 8038-GC, 8038-T; 200902 for Form 8038-B; 200812 for Form 8038-TC or 198811 for Form 8703.

# Error Code 120 - Correction Procedures

3.12.26.24.17.2 (01-01-2022) Error Code 120 - Correction Procedures Correct any coding and transcription errors. If Then the tax period has not been edited, Enter the Date of Issue or calendar year (as indicated on Form 8703) in YYYYMM format. Example: If the Date of Issue is April 12, 2010, Field 01TXP is 201004. For Form 8703, if the calendar year is 2010, Field 01TXP is 201012. the Date of Issue is equal to or after the received date, Change Field 01RCD (Received date) to one day later than Field 01DTI (Date of Issue). Note: Not applicable to Form 8703. Note: Field 02DT isn't equal to the calendar year on the Form 8703, enter the specific date for the calender year end shown on the return. Example: Tax period (01TXP) is 201012, then enter the related calendar year end date (12/31/2010) in 02DT. If the only field displayed is 01TXP, do a GTSEC 02 and correct field 02DT. more than one date is present, Enter the earliest date. Forms 8038, 8038-G, 8038-GC, or 8038-T Field 01DTI (Date of Issue) is prior to 198501, SSPND 211. Form 8038-B Field 01DTI (Date of Issue) is prior to 02172009, SSPND 211. Form 8038-TC Field 01DTI (Date of Issue) is prior to 12312008, SSPND 211. Form 8703 Field 02DT (calendar year) is prior to 11011988, SSPND 211. Field 01DTI (Date of Issue) or Field 02DT calendar year) is missing, SSPND 211. Rejects will: If Then a reply is received, Enter the date in Field 01TXP and Field 01DTI or 02DT. Enter the Correspondence Received Date in Field 01CRD. no reply or an incomplete reply is received, Enter CCC "3" in Field 01CCC. Enter the signature date in Field 01DTI (Date of Issue) or 02DT (calendar year) and Field 01TXP (Tax period). Note: If the signature is missing, enter the IRS received date minus 10 days in Field TXP and Field 01DTI. no reply, and the tax period is prior to the applicable dates in the above table, IRM 3.12.26.5.17.2, Change Field 01TXP (Tax Period) and Field 01DTI (Date of Issue) or Field 02DT (calendar year) to the applicable date as outlined in IRM 3.12.26.5.17.2 above. Enter CCC "3" in Field 01CCC.

# Error Code 125, Form 8038-CP

3.12.26.24.18 (01-01-2022) Error Code 125, Form 8038-CP Error Code 125 display fields are: Field Designator Field Name 01TXP Tax Period 0218 Interest Payment Date 01RPT Report Number

# Error Code 125, Form 8038-CP - Invalid Conditions

3.12.26.24.18.1 (01-01-2022) Error Code 125, Form 8038-CP - Invalid Conditions EC 125 will generate if the tax period isn't equal to the Interest Payment Date and/or the year is before 200901.

# Error Code 125, Form 8038-CP - Correction Procedures

3.12.26.24.18.2 (05-14-2025) Error Code 125, Form 8038-CP - Correction Procedures Correct any coding and transcription errors. If EC 105 is present and the Interest Payment Date is corrected by ERS, the system will automatically populate the tax period with the corrected interest payment date. If Then the tax period has not been edited, Enter the Interest Payment Date in YYYYMM format. Example: If the Interest Payment Date is April 12, 2015, Field 01TXP is 201504. the Interest Payment Date is blank, SSPND 490. Contact SPP&O Analyst via secure e-mail for correction. Refer to IRM 3.12.26.10 (4) for routing procedures. the IPD isn't equal to or less than the processing date plus 120 days, SSPND 490. Contact SPP&O Analyst via secure e-mail for correction. Refer to IRM 3.12.26.10 (4) for routing procedures. the IPD is prior to 20090217, SSPND 490. Contact SPP&O Analyst via secure e-mail for correction. Refer to IRM 3.12.26.10 (4) for routing procedures. After SPP&O Analyst provides the corrected information, Rejects will: Enter the valid date in Field 0218. Enter the correspondence received date in Field 01CRD. If the signature date is missing, enter the IRS received date minus ten days and enter CCC "3" in Field 01CCC.

# Error Code 130, Form 8703

3.12.26.24.19 (01-01-2022) Error Code 130, Form 8703 Error Code 130 displayed fields are: Field Designator Field Name 0317 Date of bond issue 0320 Final maturity date

# Error Code 130 - Invalid Conditions

3.12.26.24.19.1 (01-01-2022) Error Code 130 - Invalid Conditions EC 130 will generate when the final maturity date in Part III, line 20 (Field 0320) is earlier than the Date of Issue in Part III, line 17 (Field 0317).

# Error Code 130 - Correction Procedures

3.12.26.24.19.2 (01-01-2022) Error Code 130 - Correction Procedures Correct any coding and transcription errors. If Then Field 0317 is later than Field 0320 date, SSPND 211 Field 0317 date is blank, SSPND 211 Reject will: If Then a reply is received, Enter the valid date in Field 0317. Enter the Correspondence Received Date, Field 01CRD, no reply is received, Enter the date from Field 0320 to Field 0317. Enter CCC 3 in Field 01CCC.

# Error Code 300, Form 8038-T

3.12.26.24.20 (01-01-2022) Error Code 300, Form 8038-T Error Code 300 displayed fields are: Field Designator Field Name 0313 Arbitrage Rebate Amount 0314 Yield Reduction Payment Amount 0315 QZAB Escrow Amount 0317 Penalty in Lieu of Rebate Amount 0319 Penalty Upon Termination Amount 0321 Failure to Pay Timely Penalty Amount 0322 Interest on Underpayment Amount 0323 Total Payment Amount 0323> Total Payment Amount Computer

# Error Code 300 - Invalid Conditions

3.12.26.24.20.1 (01-01-2022) Error Code 300 - Invalid Conditions EC 300 generates if: A payment amount is present on line 23 and lines 13-15, 17, 19 and 21-22 are blank, or The taxpayer amount differs from the computer figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 300, Form 8038-T - Correction Procedures

3.12.26.24.20.2 (01-01-2022) Error Code 300, Form 8038-T - Correction Procedures Correct any coding and transcription errors. If Then unable to perfect return, enter the amount in Field 0313.

# Error Code 310 - Form 8038-T

3.12.26.24.21 (01-01-2022) Error Code 310 - Form 8038-T Error Code 310 displayed fields are: Field Designator Field Name 0313 Arbitrage Rebate Amount 0314 Yield Reduction Payment Amount 0315 QZAB Escrow Amount 0317 Penalty in Lieu of Rebate Amount 0319 Penalty Upon Termination Amount 0321 Failure to Pay Timely Penalty Amount 0322 Interest on Underpayment Amount 0323 Total Payment Amount 0323> Total Payment Amount Computer

# Error Code 310 - Invalid Conditions

3.12.26.24.21.1 (01-01-2022) Error Code 310 - Invalid Conditions EC 310 generates if: Lines 13-15, 17, 19, 21, 22 indicate an amount due and no payment is present on line 23, or Taxpayer amount differs from the computer figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 310 - Correction Procedures

3.12.26.24.21.2 (01-01-2022) Error Code 310 - Correction Procedures Correct any coding and transcription errors. If Then the taxpayer didn't compute the total payments, bring up the under print in Field 0323.

# Error Code 310, Form 8038

3.12.26.24.22 (10-24-2022) Error Code 310, Form 8038 Error Code 310 displayed fields are: Field Designator Field Name 0211A Airport-Amt 0211B Docs-and-Wharves-Amt 0211C Water-Furnishing-Fac-Amt 0211D Sewage-Facilities-Amt 0211E Solid-Waste-Disp-Fac-Amt 0211F Qualified-Res-Rent-Proj-Amt 0211G Fac-for-Loc-Furn-Elec-or-Gas-Amt 0211H Fac-under-Trans-Rul-TRA-1986-Amt 0211I Qual-Ent-Zone-Fac-Sect-1394-Amt 0211J Qual-Empowr-Zn-Fac-Sect-1394f-Amt 0211K Qual-Brdband-Proj-Amt 0211L Qual-Public-Ed-Fac-142a13-Amt 0211M Qual-Grn-Bldng-Dsgn-Proj-142a14-Amt 0211N Qual-Hwy-Surf-Frt-Trns-142a13-Amt 0211O Carbon-Diox-Fax-Amt 0211P NY-Lib-Zone-Proj-1400Ld-Amt 0211Q Other - Describe-Amt 0211X "Special/Additional/Write-in" fields (currently used for 2008 Housing Act Qualified for Housing under 142) 0211Y "Special/Additional/Write-in" fields (currently used for Midwestern Disaster Exempt Facility Bonds) 0211Z "Special/Additional/Write-in" fields (currently used for Hurricane Ike Exempt Facility Bonds) 0212A Qual-Mortgage-Bond-Sect-143a-Amt 0212B Glf-Zn-Mrtg-1400Na1-1400Na2Aii-Amt 0213 Qual-Vet-Mortgage-Sect-143b-Amt 0214 Qual-Small-Issue-Sect-144a-Amt 0215 Qual-Student-Loan-Sect 144b-Amt 0216 Qual-Redvlpmnt Sect-144c-Amt 0217 Qual-Hospital-Sect-145c-Amt 0218 Qual-501c3-Nonhosp-145b-Amt 0219 Nongvmtl-Output-Property-141d-Amt 0220A Glf-Zn-Adv-Ref-1400b1-1400Nb3-Amt 0220B NY-Lib-Zn-Adv-Ref-Sect-1400Le-Amt 0220C Other.-Describe-Amt 0220X "Special / Additional" write in fields (currently not used). 0220Y "Special / Additional" write in fields (currently not used). 0220Z "Special / Additional" write in fields (currently used for 2008 Housing Act Qualified Housing under 143) 0321B Entire-Issue-Price 0321B> Entire Issue Price Amt-Computer S02NP Section 02 not present, get section 02 S03NP Section 03 not present, get section 03

# Error Code 310 - Invalid Conditions

3.12.26.24.22.1 (01-01-2022) Error Code 310 - Invalid Conditions EC 310 generates if: An amount is present on Field 0321B (line 21b) and Fields 0211 through 0220Z (lines 11-20z) are blank, or Taxpayer amount differs from the computer figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 310 - Correction Procedures

3.12.26.24.22.2 (01-01-2022) Error Code 310 - Correction Procedures To correct Error Code 310: Correct any coding or transcription errors. Enter the amounts as entered on Fields 0211 - 0220Z (lines 11a-20z). If Then Field 0220C (Part II, line 20c (other)) has wording similar to any of the following: Clean Renewable Energy Bond Qualified Zone Academy Bond Qualified Energy Conservation bond Midwestern Disaster Tax Credit Bond Qualified School Construction Bond Qualified School construction Bonds (Indian Schools) SSPND 211. Field 0220C (Part II, line 20c (other)) has wording similar to "2008 Housing Act Qualified Housing Issue under 142" Enter (convert) Field 0220C (line 20c) to Field 0211X (line 11x). Field 0220C (Part II, line 20c (other)) has wording similar to "2008 Housing Act Qualified Housing Issue under 143," Enter (convert) Field 0220C (line 20c) to read 0220Z (line 20z). Field 0220C (Part II, line 11q (other)) has the wording "Midwestern Disaster Exempt Facility Bonds" present or contained in the attachments, Enter (convert) Field 0211Q (line 11q) to read 0220Y (line 20y). Field 0211Q (Part II, line 11q (other)) has the wording "Hurricane Ike Exempt Facility Bonds" present or contained in the attachments, Enter (convert) Field 0211Q (line 11q) to read field 0220Z (line 11z). Part II, line 20c (other) has the wording "Midwestern Disaster Mortgage Bonds" present or contained in the attachments, Enter (convert) Field 0220C (line 20c) to read Field 0212C (line 12c). Field 0220C (Part II, line 20c (other)) has the wording "Hurricane Ike Mortgage Bonds" present or contained in the attachments, Enter (convert) Field 0220C (line 20c) to read Field 0312D (line12d). there are two money amounts present, and one of the amounts is listed as ""other" " on line 20c, Compare the issue prices in Fields 0211A-0220C (Part II, lines 11a-20c) against the issue price in Field 0321B (Part III, line 21(b)). If all three match, circle out the money amount on Field 0220C (line 20c). the Type of Issue and the Issue price is blank, and Field 0321B (Part III, line 21(b)) has an entry, enter the amount from Field 0321B (Part III, line 21(b)) to Field 0220C (Part II, line 20c). more than one bond is listed on Field 0211Q (line 11q (Other)), Split the dollar amount between the number of bonds listed and follow instructions in b-g above. more than one bond is listed on Field 0220C (line 20c (Other)), Split the dollar amount between the number of bonds listed and follow instructions in b-g above. Fields 0211 through 0220C (Part II, lines 11a-20c) is blank, and can't be perfected, SSPND 211. at least one issue price amount can't be determined, SSPND 211. Field 0321B (line 21b) is blank, and there's entries in Fields 0211A through 0220Z (lines 11a-20z), Add the amounts on Fields 0211 through 0220Z (lines 11a-20z). Enter the total in Field 0321B and Field 0323. Fields 0211A through 0220C (Part II, lines 11a-20c) differ from the amount in Field 0321B (Part III, line 21b), Total the amounts on Fields 0211A through 0220C (lines 11a - 20c). Enter the total in Field 0321B. unable to perfect return, Enter the amount from Field 0321B (line 21b) in Field 0220C (line 20c). Rejects will: If Then a reply is received, Perfect the return. the issuers reply indicates more than one issue amount, Correct using the issue amounts as indicated in each Issue Price Amount Field. Enter the total of all entries in Fields 0211 - 0220Z (lines 11a-20z) in Field 0321B (line 22) and Field 0323 (line 23). the reply is incomplete or a no reply, Enter CCC 3. Enter "1" in Fields 0220C, 0321B and 0323.

# Error Code 315, Form 8038

3.12.26.24.23 (10-24-2022) Error Code 315, Form 8038 Error Code 315 displayed fields are: Field Designator Field Name 0211A Airport-Amt 0211B Docs-and-Wharves-Amt 0211C Water-Furnishing-Fac-Amt 0211D Sewage-Facilities-Amt 0211E Solid-Waste-Disp-Fac-Amt 0211F Qualified-Res-Rent-Proj-Amt 0211G Fac-for-Loc-Furn-Elec-or-Gas-Amt 0211H Fac-under-Trans-Rul-TRA-1986-Amt 0211I Qual-Ent-Zone-Fac-Sect-1394-Amt 0211J Qual-Empowr-Zn-Fac-Sect-1394f-Amt 0211K Qual-Brdband-Proj-Amt 0211L Qual-Public-Ed-Fac-142a13-Amt 0211M Qual-Grn-Bldng-Dsgn-Proj-142a14-Amt 0211N Qual-Hwy-Surf-Frt-Trns-142a13-Amt 0211O Carbon-Diox-Fac-Amt 0211P NY-Lib-Zone-Proj-1400Ld-Amt 0211Q Other - Describe-Amt 0211X "Special / Additional write in" fields (currently used for 2008 Housing Act Qualified for Housing under 142) 0211Y "Special/Additional/Write-in" fields (currently used for Midwestern Disaster Exempt Facility Bonds) 0211Z "Special/Additional/Write-in" fields (currently used for Hurricane Ike Exempt Facility Bonds) 0212A Qual-Mortgage-Bond-Sect-143a-Amt 0212B Glf-Zn-Mrtg-1400Na1-1400Na2Aii-Amt 0213 Qual-Vet-Mortgage-Sect-143b-Amt 0214 Qual-Small-Issue-Sect-144a-Amt 0215 Qual-Student-Loan-Sect 144b-Amt 0216 Qual-Redvlpmnt Sect-144c-Amt 0217 Qual-Hospital-Sect-145c-Amt 0218 Qual-501c3-Nonhosp-145b-Amt 0219 Nongvmtl-Output-Property-141d-Amt 0220A Glf-Zn-Adv-Ref-1400b1-1400Nb3-Amt 0220B NY-Lib-Zn-Adv-Ref-Sect-1400Le-Amt 0220C Other - Describe-Amt 0220X "Special / Additional" write in fields. 0220Y "Special / Additional" write in fields. 0220Z "Special/Additional/Write-in" fields (currently used for 2008 Housing Act Qualified Housing under 143) 0321B Entire-Issue-Price 0321B> Entire Issue Price-Amt-Computer S02NP Section 02 not present, get section 02 S03NP Section 03 not present, get section 03

# Error Code 315 - Invalid Conditions

3.12.26.24.23.1 (01-01-2022) Error Code 315 - Invalid Conditions EC 315 generates if: Amounts are present on Fields 0211 - 0220Z (lines 11-20z) and Field 0321B (line 21b) is blank, or Taxpayer amount differs from the computer figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 315 - Correction Procedures

3.12.26.24.23.2 (01-01-2022) Error Code 315 - Correction Procedures Correct any coding and transcription errors. See EC 310 correction procedures above for Issue Price Amount and Entire Issue Price resolution. If the taxpayer has not computed the total amount of lines 11-20z, bring up the under print in Field 0321B.

# Error Code 320 - Form 8038

3.12.26.24.24 (01-01-2022) Error Code 320 - Form 8038 Error Code 320 displayed fields are: Field Designator Field Name 0324 Proceeds-for-Bond-Issue-Amt 0325 Proceeds-of-Cr-Enhncment-Amt 0326 Proceeds-to-Res-Repl-Fund-Amt 0327 Proceeds-for-Curr-Ref-Amt 0328 Proceeds-for-Adv-Ref-Amt 0329 Total-Proceeds-Amt 0329> Total-Proceeds-Amt-Computer

# Error Code 320 - Invalid Conditions

3.12.26.24.24.1 (01-01-2022) Error Code 320 - Invalid Conditions EC 320 generates if: An amount is present on line 29 and lines 24-28 are blank, or Taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 320, Form 8038 - Correction Procedures

3.12.26.24.24.2 (01-01-2022) Error Code 320, Form 8038 - Correction Procedures To correct Error Code 320: If Then there is an amount on line 29, and lines 24-28 are blank, enter the amount from line 29 to line 24. lines 24-28 do not equal line 29, Add amounts on lines 24 through 28. Enter the amount on line 29. line 29 is blank, Add amounts on lines 24 through 28. Enter the amount on line 29. unable to perfect, enter the amount from line 29 on line 24.

# Error Code 325 - Form 8038

3.12.26.24.25 (01-01-2022) Error Code 325 - Form 8038 Error Code 325 displayed fields are: Field Designator Field Name 0324 Proceeds-for-Bond-Issue-Amt 0325 Proceeds-of-Cr-Enhncment-Amt 0326 Proceeds-to-Res-Repl-Fund-Amt 0327 Proceeds-for-Curr-Ref-Amt 0328 Proceeds-for-Adv-Ref-Amt 0329 Total-Proceeds-Amt 0329> Total-Proceeds-Amt-Computer

# Error Code 325 - Invalid Conditions

3.12.26.24.25.1 (01-01-2022) Error Code 325 - Invalid Conditions EC 325 generates if: Amounts are present on lines 24-28 and line 29 is blank, or Taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 325 - Correction Procedures

3.12.26.24.25.2 (01-01-2022) Error Code 325 - Correction Procedures Correct any coding and transcription errors. If Then Field 0329 (line 29) is blank, and there are entries in Fields 0324 through 0328 (lines 24-28), Add the amounts on Fields 0324 - 0328 (lines 24-28). Enter the total on Field 0329 (line 29). there is an amount on Field 0329 (line 29), and Fields 0324 -0328 (lines 24-28) are blank, enter the amount from Field 0329 (line 29) on Field 0324 (line 24). Fields 0324 - 0328 (lines 24-28) are transcribed correctly, bring up the under print for Field 0329 (line 29). the taxpayer has not computed the total amount of Fields 0324 - 0328 (lines 24-28), bring up the under print in Field 0329 (line 29).

# Error Code 330 - Form 8038

3.12.26.24.26 (01-01-2022) Error Code 330 - Form 8038 Error Code 330 displayed fields are: Field Designator Field Name 0323 Proceeds-of-Entire-Issue-Amt 0329 Total-Proceeds-Amt 0330 Net-Non-Refnd-Proceeds-Amt 0330> Net-Non-RefndAmt-Computer

# Error Code 330 - Invalid Conditions

3.12.26.24.26.1 (01-01-2022) Error Code 330 - Invalid Conditions EC 330 generates if: An amount is present on line 30 and lines 23 and/or 29 are blank, or Taxpayer amount differs from the computer- figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 330 - Correction Procedures

3.12.26.24.26.2 (01-01-2022) Error Code 330 - Correction Procedures Correct any coding and transcription errors. If Then Field 0330 (line 30) is blank, Subtract Field 0329 (line 29) from Field 0323 (line 23). Enter the result in Field 0330 (line 30). all fields are transcribed correctly, Bring up under print for Field 0330. correspondence was sent, and no reply is received, Enter CCC "3" in Field 01CCC. you're can't perfect it, Enter the amount from Field 0330 (line 30) in Field 0323 and Field 0321B.

# Error Code 335 - Form 8038

3.12.26.24.27 (01-01-2022) Error Code 335 - Form 8038 Error Code 335 displayed fields are: Field Designator Field Name 0323 Proceeds-of-Entire-Issue-Amt 0329 Total-Proceeds-Amt 0330 Net-Non-Refnd-Proceeds-Amt 0330> Net-Non-Refnd Proceeds-Computer

# Error Code 335 - Invalid Conditions

3.12.26.24.27.1 (01-01-2022) Error Code 335 - Invalid Conditions EC 335 generates if: Amounts are present on Field 0323 (line 23) and/or Field 0329 (line 29) and Field 0330 (line 30) is blank, or Taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 335 - Correction Procedures

3.12.26.24.27.2 (01-01-2022) Error Code 335 - Correction Procedures Correct any coding and transcription errors. If Then the taxpayer has not computed the total amount by subtracting Field 0329 (line 29) from Field 0323 (line 23), bring up the under print in Field 0330. Field 0323 (line 23) is blank, enter the amount from Field 0321B (line 21b), in Field 0323.

# Error Code 340 - Form 8038

3.12.26.24.28 (01-01-2022) Error Code 340 - Form 8038 Error Code 340 displayed fields are: Field Designator Field Name 0332A First-NAICS-CD 0332B First-NAICS-Amt 0332C Second-NAICS-CD 0332D Second-NAICS-Amt 0332E Third-NAICS-CD 0332F Third-NAICS-Amt 0332G Fourth-NAICS-CD 0332H Fourth-NAICS-Amt

# Error Code 340 - Invalid Conditions

3.12.26.24.28.1 (01-01-2022) Error Code 340 - Invalid Conditions EC 340 generates if: A "NAICS Code" is present on line(s) 32A, 32B, 32C, 32D and the coinciding $ "Amount" line(s) 32A$, 32B$, 32C$, 32D$, is blank.

# Error Code 340 - Correction Procedures

3.12.26.24.28.2 (01-01-2022) Error Code 340 - Correction Procedures Correct any coding and transcription errors. If Then there are no codes or amounts present, perfect from attachments. a code is present, but missing a corresponding amount, enter a "1" in the $ "Amount" Field(s) 0332B, 0332D, 0332F, 0332H that coincides with Code Field(s) 0332A, 0332C, 0332E, 0332G. Note: Leave the entry in the location it appears. If the first code is listed in the third code and amount positions, do not move. you can't correct it, delete entries in Field 0332A (line 32a) and Field 0332B (line 32a $).

# Error Code 345 - Form 8038

3.12.26.24.29 (01-01-2022) Error Code 345 - Form 8038 Error Code 345 displayed fields are: Field Designator Field Name 0332A First-NAICS-CD 0332B First-NAICS-Amt 0332C Second-NAICS-CD 0332D Second-NAICS-Amt 0332E Third-NAICS-CD 0332F Third-NAICS-Amt 0332G Fourth-NAICS-CD 0332H Fourth-NAICS-Amt

# Error Code 345 - Invalid Conditions

3.12.26.24.29.1 (01-01-2022) Error Code 345 - Invalid Conditions EC 345 generates if: an NAICS $ "Amount" is present on line(s) 32A$, 32B$, 32C$, 32D$ and the coinciding" NAICS Code" line(s) 32A, 32B, 32C, 32D, is blank.

# Error Code 345 - Correction Procedures

3.12.26.24.29.2 (01-01-2022) Error Code 345 - Correction Procedures Correct any coding and transcription errors. If Then there are no codes or amounts present, perfect from attachments. an amount is present, but missing a corresponding code, perfect from attachments. If it can't be perfected, edit a "1" in the code. Note: Leave the entry in the location it appears. If the first code is listed in the third code and amount positions, do not move. you can't correct it, delete entries in Field 0332A (line 32a) and Field 0332B (line 32a $).

# Error Code 360 - Form 8038-G

3.12.26.24.30 (01-01-2022) Error Code 360 - Form 8038-G Error Code 360 displayed fields are: Field Designator Field Name 0511 Education-Amt 0512 Health-and-Hospital-Amt 0513 Transportation-Amt 0514 Public-Safety-Amt 0515 Environment-incl-Sewage-Amt 0516 Housing-Amt 0517 Utilities-Amt 0518 Other-Amt 0518X Special/Additional/Write-in fields 0518Y Special/Additional/Write-in fields 0518Z Special/Additional/Write-in fields 0521B Doc-62-Entire-Issue-Price 0521B> Doc-62-Entire-Issue Price-Amt-Computer

# Error Code 360 - Invalid Conditions

3.12.26.24.30.1 (01-01-2022) Error Code 360 - Invalid Conditions EC 360 generates if: An amount are present on Field 0521B (line 21b) and Fields 0511 - 0518Z (lines 11-18z) are blank, or Taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 360 - Correction Procedures

3.12.26.24.30.2 (01-01-2022) Error Code 360 - Correction Procedures To correct Error Code 360: Correct any coding or transcription errors. Refer to the return to verify the entries. If Then Field 0518 (Part II, line 18 (other)) has wording similar to the following: "Build America Bonds (tax credit)" "Build America Bonds (payment option)" "Recovery Zone Economic Development Bonds (payment option)" "Tribal Economic Development Bonds" , SSPND 211. there are two money amounts present, and one of the amounts is listed as "other" on Field 0518 (line 18), Compare the issue prices in Fields 0511 - 0518Z (Part II, lines 11-18z) against the issue price in Field 0521B (Part III, line 21(b)). If all three match, circle out the money amount on Field 0518 (line 18 - Other). the type of issue is indicated, and the issue price is blank, and it can't be perfected from Field 0521B (Part III, line 21(b)), SSPND 211. the type of issue and the issue price are blank, and line 19 and/or 20 is checked, and Part III, line 21(b) has an entry, enter the amount from Field 0521B (Part III, line 21(b)) to Field 0518 (Part II, line 18 Other). Fields 0511-0518 (Part II, lines 11-18) differ from the amount on Field 0521B (Part III, line 21(b), Total the amounts on Fields 0511 through 0518 (lines 11-18). Enter the total in Field 0521B. the type of issue and the issue price are blank, and line 19 and/or 20 isn't checked, SSPND 211. Fields 0511-0518 (Part II, lines 11-18) are blank, and you can't perfect it, SSPND 211. at least one issue price amount can't be determined SSPND 211. Rejects will: If Then after reply is received, Perfect the return. the issuers reply indicates more than one issue amount, Correct using the issue amounts as indicated in each Issue Price Amount Field. Enter the total of all entries in 11a - 18z in Field 0522 (line 22) and Field 0523 (line 23). the reply is incomplete or a no reply is received, Enter CCC "3" and enter "1" in Field 0518.

# Error Code 365 - Form 8038-G

3.12.26.24.31 (01-01-2022) Error Code 365 - Form 8038-G Error Code 365 displayed fields are: Field Designator Field Name 0511 Education-Amt 0512 Health-and-Hospital-Amt 0513 Transportation-Amt 0514 Public-Safety-Amt 0515 Environment-Incl-Sewage-Amt 0516 Housing-Amt 0517 Utilities-Amt 0518 Other-Amt 0518X Special/Additional/Write-in fields 0518Y Special/Additional/Write-in fields 0518Z Special/Additional/Write-in fields 0521B Doc-62-Entire-Issue-Price 0521B> Doc-62-Entire-Issue-Price-Amt-Computer

# Error Code 365 - Invalid Conditions

3.12.26.24.31.1 (01-01-2022) Error Code 365 - Invalid Conditions EC 365 generates if: An amounts are present on Fields 0511 - 0518Z (lines 11-18z) and Field 0521B (line 21b) are blank, or Taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Error Code 365 - Correction Procedures

3.12.26.24.31.2 (01-01-2022) Error Code 365 - Correction Procedures Correct any coding and transcription errors. The issuer has not computed the total issue price amount by adding (lines 11-18z), bring up the under print in Field 0521B. If Then Field 0521B (line 21b) is blank, and there are entries in Fields 0511-0518Z(lines 11-18z), Add the amounts on Fields 0511-0518Z (lines 11- 18z). Enter the total in Field 0521B and Field 0523. at least one issue price amount can't be determined per IRM 3.12.26.8.5, SSPND 211. Rejects will: If Then reply is received, perfect the return. the issuer indicates more than one issue price amount, correct using the issue price amounts as indicated in each issue price amount field. no reply, enter CCC "3" and enter "1" in Field 0518B and Field 0523.

# Error Code 370 - Form 8038-G

3.12.26.24.32 (01-01-2022) Error Code 370 - Form 8038-G Error Code 370 displayed fields are: Field Designator Field Name 0524 Proceeds-for-Bond-Issue-Amt 0525 Proceeds-of-Cr-Enhncment-Amt 0526 Proceeds-to-Res-Repl-Fund-Amt 0527 Proceeds-for-Curr-Ref-Amt 0528 Proceeds-for-Adv-Ref-Amt 0529 Total-Proceeds-Amt 0529> Total-Proceeds-Amt-Computer

# Error Code 370 - Invalid Conditions

3.12.26.24.32.1 (01-01-2022) Error Code 370 - Invalid Conditions EC 370 will generate if: An amount is present on Field 0529 (Part IV, line 29) and Fields 0524–0528 (lines 24-28) are blank, or Taxpayer amount differs from the computer figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 370 - Correction Procedures

3.12.26.24.32.2 (01-01-2022) Error Code 370 - Correction Procedures Correct any coding and transcription errors. If Then there is an amount on Field 0529 (line 29), and Fields 0524–0528 (lines 24-28) are blank, enter the amount from Field 0529 (line 29) to Field 0524 (line 24). Fields 0524–0528 (lines 24-28) do not equal Field 0529 (line 29), Add amounts on Fields 0524–0528 (lines 24-28). Enter the amount on Field 0529 (line 29). Field 0529 (line 29) is blank, Add amounts on Fields 0524–0528 (lines 24-28). Enter the amount on Field 0529 (line 29). you can't perfect it, enter the amount from Field 0529 (line 29) in Field 0524.

# Error Code 375 - Form 8038-G

3.12.26.24.33 (01-01-2022) Error Code 375 - Form 8038-G Error Code 375 displayed fields are: Field Designator Field Name 0524 Proceeds-for-Bond-Issue-Amt 0525 Proceeds-of-Cr-Enhncment-Amt 0526 Proceeds-to-Res-Repl-Fund-Amt 0527 Proceeds-for-Curr-Ref-Amt 0528 Proceeds-for-Adv-Ref-Amt 0529 Total-Proceeds-Amt 0529> Total-Proceeds-Amt-Computer

# Error Code 375 - Invalid Conditions

3.12.26.24.33.1 (01-01-2022) Error Code 375 - Invalid Conditions EC 375 generates if: An amount(s) is present in Fields 0524 - 0528 (lines 24-28) and Field 0529 (line 29) is blank, or Taxpayer amount differs from the computer figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Error Code 375 - Correction Procedures

3.12.26.24.33.2 (01-01-2022) Error Code 375 - Correction Procedures Correct any coding and transcription errors. If the taxpayer has not computed the total amount of Part IV, lines 24-28, bring up the under print in Field 0529. If Then Field 0529 (line 29) is blank, and there are entries in Fields 0524 through 0528 (lines 24-28), Add amounts on Fields 0524 through 0528 (lines 24-28). Enter the amount on Field 0529 (line 29). Field 0529 (line 29) doesn't equal lines 24-28, Add amounts on Fields 0524 through 0528 (lines 24-28). Enter the amount on Field 0529 (line 29). there's an amount in Field 0529 (line 29), and lines 24-28 are blank, enter the amount from Field 0529 (line 29) to Field 0524 (line 24).

# Error Code 380 - Form 8038-G

3.12.26.24.34 (01-01-2022) Error Code 380 - Form 8038-G Error Code 380 displayed fields are: Field Designator Field Name 0523 Proceeds-of-Entire-Issue-Amt 0529 Total-Proceeds-Amt 0530 Net-Non-Refnd-Proceeds-Amt 0530> Net-Non-Refnd-Proceeds-Amt-Computer

# Error Code 380 - Invalid Conditions

3.12.26.24.34.1 (01-01-2022) Error Code 380 - Invalid Conditions EC 380 generates if: An amount is present on Field 0530 (line 30) and Field 0523 (lines 23 and/or 29) are blank, or Taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Error Code 380 - Correction Procedures

3.12.26.24.34.2 (01-01-2022) Error Code 380 - Correction Procedures Correct any coding and transcription errors. Subtract Field 0529 from Field 0523 and enter the result in Field 0530. If Then correspondence was sent, and no reply is received, enter CCC "3" in field 01CCC. you can't perfect it, enter the amount from Field 0530 (line 30) in Field 0523 and Field 0521B.

# Error Code 385 - Form 8038-G

3.12.26.24.35 (01-01-2022) Error Code 385 - Form 8038-G Error Code 385 displayed fields are: Field Designator Field Name 0523 Proceeds-of-Entire-Issue-Amt 0529 Total-Proceeds-Amt 0530 Net-Non-Refnd-Proceeds-Amt 0530> Net-Non-Refnd-Proceeds-Amt-Computer

# Error Code 385 - Invalid Conditions

3.12.26.24.35.1 (01-01-2022) Error Code 385 - Invalid Conditions EC 385 generates if: An amount(s) is present in Fields 0523 (lines 23 and/or 29) and Field 0530 (line 30) is blank, or Taxpayer amount differs from the computer figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 385, Form 8038-G - Correction Procedures

3.12.26.24.35.2 (01-01-2022) Error Code 385, Form 8038-G - Correction Procedures Correct any coding and transcription errors. If the taxpayer has not computed the total amount by subtracting Field 0529 (line 29) from Field 0523 (line 23), bring up the under print in Field 0530. If Then Field 0523 (line 23) is blank, Enter the amount from Part III, line 21, column (b) to Part IV, line 23. If line 21b is blank, add the amounts on lines 11 through 18z. Enter the total in Field 0521B and 0523 . Field 0529 (line 29) is blank, and there's entries in fields 0524 through 0528 (lines 24-28) or Fields 0524-0528 do not equal Field 0529 (line 29), Add the amounts on Fields 0524 through 0528 (lines 24-28). Enter the total in Field 0529 (line 29). there's an amount in Field 0529 (line 29), and Fields 0524-0528 (liens 24-28) are blank, Enter the amount from Field 0529 (line 29) to Field 0524 (line 24). Field 0530 (line 30) is blank, Subtract Field 0529 (line 29) from Field 0523 (line 23). Enter the result in Field 0530 (line 30). subtracting Field 0529 (line 29) from Field 0523 (line 23) doesn't equal the amount on Field 0530 (line 30), Subtract Field 0529 (line 29) from line 23. Enter the amount on Field 0530 (line 30).

# Error Code 390 - Form 8328

3.12.26.24.36 (01-01-2022) Error Code 390 - Form 8328 Error Code 390 displayed fields are: Field Designator Field Name 0802 Doc-75-Aggregate-Sect146-Amt 0803 Doc-75-Tot-VC-Exchng-MCC-Amt 0804 Doc-75-Tot-VC-Allct-Bonds-Amt 0805 Doc-75-Total-Ded-Amt 0805> Doc-75-Total-Ded-Amt-Computer

# Error Code 390 - Invalid Conditions

3.12.26.24.36.1 (01-01-2022) Error Code 390 - Invalid Conditions EC 390 generates if: An amount is present on Field 0805 (line 5) and Fields 0802 through 0804 (lines 2-4) are blank, or Taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 390 - Correction Procedures

3.12.26.24.36.2 (01-01-2022) Error Code 390 - Correction Procedures Correct any coding and transcription errors. If Then Field 0805 (line 5) is blank, and there are entries in Fields 0802 - 0804 (lines 2-4), Add the amounts on Fields 0802 - 0804 (lines 2-4). Enter the total in Field 0805 (line 5). there is an amount on Field 0805 (line 5), and Fields 0802-0804 (lines 2-4) are blank, Enter the amount from Field 0805 (line 5) on Field 0802 (line 2). the total of Fields 0802-0804 (lines 2-4) do not equal Field 0805 (line 5), Enter the total of Fields 0802-0804 (lines 2-4) on Field 0805 (line 5). you can't perfect it, Enter the amount from Field 0805 (line 5) in Field 0802 (line 2).

# Error Code 395 - Form 8328

3.12.26.24.37 (01-01-2022) Error Code 395 - Form 8328 Error Code 395 displayed fields are: Field Designator Field Name 0802 Doc-75-Aggregate-Sect146-Amt 0803 Doc-75-Tot-VC-Exchng-MCC-Amt 0804 Doc-75-Tot-VC-Allct-Bonds-Amt 0805 Doc-75-Total-Ded-Amt 0805> Doc-75-Total Ded-Amt-Computer

# Error Code 395 - Invalid Conditions

3.12.26.24.37.1 (01-01-2022) Error Code 395 - Invalid Conditions EC 395 generates if: An amount(s) is present in Fields 0802 - 0804 (lines 2-4) and Field 0805 (line 5) is blank, or Taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 395 - Correction Procedures

3.12.26.24.37.2 (01-01-2022) Error Code 395 - Correction Procedures Correct any coding and transcription errors. If the taxpayer hasn't computed the total amount of lines 2-4, bring up the under print in Field 0805. If Then Field 0805 (line 5) is blank, and there's entries in Fields 0802-0804 (lines 2-4), Add the amounts on Fields 0802-0804 (lines 2 through 4). Enter the total in Field 0805 (line 5). there is an amount on Field 0805 (line 5), and Fields 0802-0804 (lines 2-4) are blank, Enter the amount from Field 0805 (line 5) on Field 0802 (line 2). the total of Fields 0802-0804 (lines 2-4) do not equal Field 0805 (line 5), Enter the total of Fields 0802-0804 lines 2-4 on Field 0805 (line 5). you can't perfect it, Enter the amount from Field 0805 (line 5) in Field 0802 (line 2).

# Error Code 400 - Form 8328

3.12.26.24.38 (01-01-2022) Error Code 400 - Form 8328 Error Code 400 displayed fields are: Field Designator Field Name 0801 Doc-75-Total-Volume-Cap-Amt 0805 Doc-75-Total-Ded-Amt 0806 Doc-75-Tot-Unused-Vol-Cap-Amt 0806> Doc-75-Tot-Unused-Vol-Cap-Amt-Computer

# Error Code 400 - Invalid Conditions

3.12.26.24.38.1 (01-01-2022) Error Code 400 - Invalid Conditions EC 400 generates if: An amount is present in Field 0806 (line 6) and Fields 0805 (lines 5) and/or Field 0801 (line 1) are blank, or Taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 400 - Correction Procedures

3.12.26.24.38.2 (01-01-2022) Error Code 400 - Correction Procedures Correct any coding and transcription errors. Enter the amount from Part II, Line 6 in Field 0806. Subtract Field 0805 from Field 0801 and enter the result in Field 0806. If Then Field 0806 (Part II, line 6) is blank, and Part III, line 15 has an entry, enter "1" in Field 0806 and "1" in Field 0801. correspondence was sent, and no reply is received, enter CCC "3" in Field 01CCC. you can't perfect it, enter the amount from line 6 in Field 0806 and Field 0801.

# Error Code 405, Form 8328

3.12.26.24.39 (01-01-2022) Error Code 405, Form 8328 Error Code 405 displayed fields are: Field Designator Field Name 0801 Doc-75-Total-Volume-Cap-Amt 0805 Doc-75-Total-Ded-Amt 0806 Doc-75-Tot-Unused-Vol-Cap-Amt 0806> Doc-75-Tot-Unused-Vol-Cap-Amt-Computer

# Error Code 405 - Invalid Conditions

3.12.26.24.39.1 (01-01-2022) Error Code 405 - Invalid Conditions EC 405 generates if: An amount(s) is present on lines 5 and/or 1 and line 6 is blank, or Taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 405 - Correction Procedures

3.12.26.24.39.2 (01-01-2022) Error Code 405 - Correction Procedures Correct any coding and transcription errors. Enter the amount from Part II, line 6 in Field 0806. If the taxpayer hasn't computed the total amount by subtracting line 5 from 1, bring up the under print in Field 0806. If Then Field 0806 (Part II, line 6) is blank, and Part III, line 15 has an entry, enter "1" in Field 0806 and "1" in Field 0801. correspondence was sent, and no reply is received, enter CCC "3" in Field 01CCC. you can't perfect it, enter the amount from line 6 in Field 0806 and Field 0801.

# Error Code 410 - Form 8328

3.12.26.24.40 (01-01-2022) Error Code 410 - Form 8328 Error Code 410 displayed fields are: Field Designator Field Name 0806 Doc-75-Tot-Unused-Vol-Cap-Amt 0811 Doc-75-Tot-Carryforward-Amt 0806> Doc-75-Tot-Unused-Vol-CapAmt-Computer

# Error Code 410 - Invalid Conditions

3.12.26.24.40.1 (01-01-2022) Error Code 410 - Invalid Conditions EC 410 generates if: An amount is present on line 11 and line 6 is blank, or Line 11 is greater than line 6, and the taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 410 - Correction Procedures

3.12.26.24.40.2 (01-01-2022) Error Code 410 - Correction Procedures Correct any coding and transcription errors. This field is valid if blank or line 1, line 6, and lines 7 through 10j are blank or line 15 has an entry. Compare the total of lines 7 through 10j, to the amount on line 6. If Then line 11 and lines 7-10j are blank, enter a "1" on Field 0811 (line 11). the total of lines 7-10j is equal to or less than the amount on line 6, enter the total of lines 7 through 10j in Field 0811. correspondence was sent, and no reply is received, enter CCC "3" in Field 01CCC. you can't perfect it, enter a "1" in Field 0806 and Field 0811.

# Error Code 415 - Form 8328

3.12.26.24.41 (01-01-2022) Error Code 415 - Form 8328 Error Code 415 displayed fields are: Field Designator Field Name 0806 Doc-75-Tot-Unused-Vol-Cap-Amt 0811 Doc-75-Tot-Carryforward-Amt 0806> Doc-75-Tot-Unused-Vol-Cap-Amt-Computer

# Error Code 415 - Invalid Conditions

3.12.26.24.41.1 (01-01-2022) Error Code 415 - Invalid Conditions EC 415 generates if: An amount is present on line 6 and line 11 is blank, or Line 11 is greater than line 6 and the taxpayer amount differs from the computer- figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 415 - Correction Procedures

3.12.26.24.41.2 (01-01-2022) Error Code 415 - Correction Procedures Correct any coding and transcription errors. This field is valid if blank or line 1, line 6, and lines 7 through 10j are blank or line 15 has an entry. Compare the total of lines 7 through 10j, to the amount on line 6. If Then Field 0811 (line 11) and lines 7-10j are blank, enter a "1" on Field 0811 (line 11). the total of lines 7-10j is equal to or less than the amount on line 6, enter the total of lines 7-10j in Field 0811. the total of lines 7 through 10j is greater than line 6, enter the amount from line 6 in Field 0811. correspondence was sent, and no reply is received, enter CCC "3" in Field 01CCC. you can't perfect it, enter a "1" in Field 0806 and Field 0811.

# Error Code 420 - Form 8328

3.12.26.24.42 (01-01-2022) Error Code 420 - Form 8328 Error Code 420 displayed fields are: Field Designator Field Name 0812 Doc-75-Tot-Vol-Cap-Cal-Yr-Amt 0813 Doc-75-Tot-Sect142-Cal-Yr-Amt 0814 Doc-75-Unused-VC-Crryfwd-Amt 0814> Doc-75-Unused-VC-Crryfwd-Amt-Computer

# Error Code 420 - Invalid Conditions

3.12.26.24.42.1 (01-01-2022) Error Code 420 - Invalid Conditions EC 420 generates if: An amount is present on line 14 and lines 13 and/or 12 are blank, or Taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 420 - Correction Procedures

3.12.26.24.42.2 (01-01-2022) Error Code 420 - Correction Procedures Correct any coding and transcription errors. If Then line 14 is blank, and there are entries on lines 12 and 13, Subtract Field 0813 from Field 0812. Enter the amount in Field 0814. you can't perfect it, enter the amount from line 14 in Field 0812.

# Error Code 425 - Form 8328

3.12.26.24.43 (01-01-2022) Error Code 425 - Form 8328 Error Code 405 displayed fields are: Field Designator Field Name 0812 Doc-75-Tot-Vol-Cap-Cal-Yr-Amt 0813 Doc-75-Tot-Sect142-Cal-Yr-Amt 0814 Doc-75-Unused-VC-Crryfwd-Amt 0814> Doc-75-Unused-VC-Crryfwd-Amt-Computer

# Error Code 425 - Invalid Conditions

3.12.26.24.43.1 (01-01-2022) Error Code 425 - Invalid Conditions EC 425 generates if: Amounts are present on lines 13 and/or 12 and line 14 is blank, or Taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Error Code 425 - Correction Procedures

3.12.26.24.43.2 (01-01-2022) Error Code 425 - Correction Procedures Correct any coding and transcription errors. If the taxpayer has not computed the total amount by subtracting line 13 from 12, bring up the under print in Field 0814. If And Then Field 0814 (line 14) is blank, there's entries on Fields 0812 (line 12) and 0813 (line 13), Subtract Field 0813 from Field 0812. Enter the amount in Field 0814.

# Error Code 430 - Form 8328

3.12.26.24.44 (01-01-2022) Error Code 430 - Form 8328 Error Code 430 displayed fields are: Field Designator Field Name 0814 Doc-75-Unused-VC-Crryfwd-Amt 0815 Doc-75-Elected-Crryfwrd-Amt 0814> Doc-75-Unused-VC-Crryfwrd-Amt-Computer

# Error Code 430 - Invalid Conditions

3.12.26.24.44.1 (01-01-2022) Error Code 430 - Invalid Conditions EC 430 generates if: An amount is present on Field 0815 (line 15) and Field 0814 (line 14) is blank, or Line 15 is greater than line 14, and the taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 430 - Correction Procedures

3.12.26.24.44.2 (01-01-2022) Error Code 430 - Correction Procedures Correct any coding and transcription errors. If Then the amount on line 15 is greater than the amount on line 14, Enter the amount on line 14 in Field 0815. the amount on line 15 is equal to or less than the amount on line 14, Enter the amount on line 15 in Field 0815. lines 1, 6, and 11 are blank, and lines 14 and 15 are also blank, If after corresponding for line 1, there is no reply, enter a "1" on line 15, Field 0815. correspondence was sent, and no reply is received, Enter CCC "3" in field 01CCC. you can't perfect it, Enter a "1" in Fields 0814 and 0815.

# Error Code 435 - Form 8328

3.12.26.24.45 (01-01-2022) Error Code 435 - Form 8328 Error Code 435 displayed fields are: Field Designator Field Name 0814 Doc-75-Unused-VC-Crryfwd-Amt 0815 Doc-75-Elected-Crryfwrd-Amt 0814> Doc-75-Unused-VC-Crryfwd-Amt-Computer

# Error Code 435 - Invalid Conditions

3.12.26.24.45.1 (01-01-2022) Error Code 435 - Invalid Conditions EC 435 generates if: An amount is present on Field 0814 (line 14) and Field 0815 (line 15) is blank, or Field 0815 (line 15) is greater than Field 0814 (line 14) and the taxpayer amount differs from the computer-figured amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 435 - Correction Procedures

3.12.26.24.45.2 (01-01-2022) Error Code 435 - Correction Procedures Correct any coding and transcription errors. If Then the amount on Field 0815 (line 15) is greater than the amount on Field 0814 (line 14), Enter the amount on Field 0814 (line 14) in Field 0815 (line 15). the amount on Field 0815 (line 15) is equal to or less than the amount on Field 0814 (line 14), Enter the amount on line 15 in Field 0815. lines 1, 6, and 11 are blank, and lines 14 and Field 0815 (line 15) are also blank, If after corresponding for line 1, there is no reply, enter a "1" on Field 0815 (line 15). correspondence was sent, and no reply is received, Enter CCC "3" in field 01CCC. you can't perfect it, Enter a "1" in Fields 0814 (line 14) and 0815 (line 15).

# Error Code 500 - Form 8038-CP

3.12.26.24.46 (01-01-2022) Error Code 500 - Form 8038-CP Error Code 500 displayed fields are: Field Designator Field Name 0220A Build America Bonds 0220B Recovery Zone Economic Development Bonds 0220C New Clean Renewable Energy Bonds 0220D Qualified Energy Conservation Bonds 0220E Qualified Zone Academy Bonds 0220F Qualified School Construction Bonds

# Error Code 500 - Invalid Conditions

3.12.26.24.46.1 (05-14-2025) Error Code 500 - Invalid Conditions EC 500 generates if Lines 20a -f are blank or there's an amount greater than zero in more than one of the following fields: Field 0220A - Build America Bond (Part III, line 20a) Field 0220B - Recovery Zone Economic Development Bond (Part III, line 20b) Field 0220C - New Clean Renewable Energy Bond (Part III, line 20c) Field 0220D - Qualified Energy Conservation Bond (Part III, line 20d) Field 0220E - Qualified Zone Academy Bond (Part III, line 20e) Field 0220F - Qualified School Construction Bond (Part III, line 20f)

# Error Code 500 - Correction Procedures

3.12.26.24.46.2 (05-14-2025) Error Code 500 - Correction Procedures Correct any coding or transcription errors. Refer to the correction procedures outlined below. If Then more than one amount is present in Fields 0220A, 0220B, 0220C, 0220D, 0220E or 0220F, SSPND 211. Issue 6436c letter requesting correct line entry. Rejects Will: If Then reply is received, Enter the correct amount in the applicable Field 0220A through 0220F. Enter correspondence received date in Field 02CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ in Field 219A or 0219C (as applicable). Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Fields 0220A - 0220F). Enter CCC "3" in Field 02CCC. Issue 5836C "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration / 5836C sent" on the return.

# Error Code 510 - Form 8038-CP

3.12.26.24.47 (01-01-2022) Error Code 510 - Form 8038-CP Error Code 510 displayed fields are: Field Designator Field Name 0221A Net Increase 0221B Net Decrease

# Error Code 510 - Invalid Conditions

3.12.26.24.47.1 (01-01-2022) Error Code 510 - Invalid Conditions EC 510 generates if there's an amount greater than zero in both Net Increase Field 0221A (Part III, line 21a) and Net Decrease Field 0221B (Part III, line 21b).

# Error Code 510 - Correction Procedures

3.12.26.24.47.2 (01-01-2022) Error Code 510 - Correction Procedures Correct any coding or transcription errors. Lines 21a and 21b can be blank, and only one line (21a or 21b) can be present. If line 21a contains an amount, line 21b must be blank If line 21b contains an amount, line 21a must be blank. If there is an entry on both line 21a and 21b, compute the total to be entered for only one line. If Then the total computed amount (line 21a minus 21b) is a positive amount, Enter the computed amount on line 21a. Circle out the amount on line 21b. the computed amount is a negative amount, Enter the amount on line 21b. Circle out the amount on line 21a.

# Error Code 520 - Form 8038-CP

3.12.26.24.48 (01-01-2022) Error Code 520 - Form 8038-CP Error Code 520 displayed fields are: Note: TPNC 02 is currently not applicable on Form 8038-CP. Field Designator Field Name TPNC Taxpayer Notice Code (TPNC 02) 0219A Part III, line 19a 0220A Part III, line 20a 0335P> under print

# Error Code 520 - Invalid Conditions - Form 8038-CP

3.12.26.24.48.1 (01-01-2022) Error Code 520 - Invalid Conditions - Form 8038-CP EC 520 generates if Field 0220A (Pat III, line 20a) doesn't equal 35% of the amount present on Field 0219A (Part III, line 19a). Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 520, Form 8038-CP - Correction Procedures

3.12.26.24.48.2 (05-14-2025) Error Code 520, Form 8038-CP - Correction Procedures Correct any coding or transcription errors. Compute by multiplying Field 0219A (Part III, line 19a) by 35%. Note: TPNC 02 is currently not applicable on Form 8038-CP. If Then the filer made an error in calculating the amount reported on Field 0220A (Part III, line 20a) or you can't perfect it, SSPND 211. Issue 6436c letter requesting correct line entry for applicable Field(s) 0219A (line 19a) and Field 0220A (line 20a). Rejects will: If Then a reply is received, Enter the correct amount on Field 0219A (line 19a) and/or Field 0220A (line 20a). Enter the correspondence received date in Field 01CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ ≡ in Field 219A. Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Fields 0220A). Enter CCC "3" in Field 02CCC. Issue 5836C "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration / 5836C sent" on the return.

# Error Code 530 - Form 8038-CP

3.12.26.24.49 (01-01-2022) Error Code 530 - Form 8038-CP Error Code 530 displayed fields are: Note: TPNC 03 is currently not applicable on Form 8038-CP. Field Designator Field Name TPNC Taxpayer Notice Code (TPNC 03) 0219A Part III line 19a 0220B Part III line 20b 0345P> under print

# Error Code 530 - Invalid Conditions

3.12.26.24.49.1 (01-01-2022) Error Code 530 - Invalid Conditions EC 530 generates if Field 0220B (Part III, line 20b) doesn't equal 45% of the amount present on Field 0219A (Part III, line 19a). Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Error Code 530 - Correction Procedures

3.12.26.24.49.2 (05-14-2025) Error Code 530 - Correction Procedures Correct any coding or transcription errors. Compute by multiplying Field 0219A (Part III, line 19a) by 45%. If Then the filer made an error in calculating the amount reported on line 20b or you can't perfect it, 1) SSPND 211. 2) Issue 6436c letter requesting correct line entry for applicable Field(s) 0219A (line 19a) and Field 0220B (line 20b). Rejects will: If Then a reply is received, Enter the correct amount on Field 0219a (line 19a) and/or Field 0220B (line 20b). Enter the correspondence received date in Field 01CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ ≡ in Field 219A. Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Fields 0220B). Enter CCC "3" in Field 02CCC. Issue 5836C "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration / 5836C sent" on the return.

# Error Code 531 - Form 8038-CP

3.12.26.24.50 (01-01-2022) Error Code 531 - Form 8038-CP Error Code 531 displayed fields are: Note: TPNC 04 is currently not applicable on Form 8038-CP. Field Designator Field Name TPNC Taxpayer Notice Code (TPNC 04) 0219A Part III, line 19a 0219C Part III, line 19c 0220C Part III, line 20c >>>>> under print under print

# Error Code 531 - Invalid Conditions

3.12.26.24.50.1 (10-24-2022) Error Code 531 - Invalid Conditions EC 531 generates if: Field 0220C (Part III, line 20c) isn't equal to the lesser of Field 0219A or Field 0219C (Part III, line 19c). Form 8038-CP revision is prior to January 2022.

# Error Code 531 - Correction Procedures

3.12.26.24.50.2 (05-14-2025) Error Code 531 - Correction Procedures Correct any coding or transcription errors. Verify that Field 0220C (Part III, line 20c) is the lesser of Field 0219A or Field 0219C (Part III, lines 19c). If Form 8038-CP revision is prior to January 2022, math verify Field 0220C (line 20c) equals 70% of Field 0219C (line 19c). If Then the entry in Field 0220C isn't the lesser of Field 0219A or Field 0219C, SSPND 211. Send 6436c letter requesting correct line entry amount for applicable Field(s) 0219A, 0219C, and/or 0220C (lines 19a, 19c and 20c). form revision is prior to 01/2022, and Field 0220C (line 20c) equals 70% of Field 0219C (line 19c), Enter the 70% amount from Field 0220C to Field 0219C. Continue processing return. Rejects will: If Then a reply is received, Enter the correct amount on Field 0219A, 0219C and 0220C (lines 19a, 19c, and 20c). Enter the correspondence received date in Field 01CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ ≡ ≡ in Field 219A or 0219C (as applicable). Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Fields 0220C). Enter CCC "3" in Field 02CCC. Issue 5836C "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration / 5836C sent" on the return.

# Error Code 532 - Form 8038-CP

3.12.26.24.51 (10-24-2022) Error Code 532 - Form 8038-CP Error Code 532 displayed fields are: Note: TPNC 05 is currently not applicable on Form 8038-CP. Field Designator Field Name TPNC Taxpayer Notice Code (TPNC 05) 0219A Part III, line 19a 0219C Part III, line 19c 0220D Part III, line 20d >>>>> under print under print

# Error Code 532 - Invalid Conditions

3.12.26.24.51.1 (10-24-2022) Error Code 532 - Invalid Conditions EC 532 generates if: Field 0220D (Part III, line 20d) isn't equal to the lesser of Field 0219A (or Field 0219C (Part III, line 19c). Form 8038-CP revision is prior to January 2022.

# Error Code 532 - Correction Procedures

3.12.26.24.51.2 (05-14-2025) Error Code 532 - Correction Procedures Correct any coding or transcription errors. Verify the entry in Field 0220D (line 20d) is the lesser of Field 0219A (line 19a) or Field 0219C (line 19c). If Form 8038-CP revision is prior to January 2022, math verify Field 0220D (line 20d) equals 70% of Field 0219C (line 19c). If Then the entry in Field 0220D isn't the lesser of Field 0219A or Field 0219C, SSPND 211. Send 6436c letter requesting the correct line entry for applicable Field(s) 0219A, 0219C and/or 0220D (lines 19a, 19c and/or 20d). form revision is prior to 01/2022, and Field 0220D (line 20d) equals 70% of Field 0219C (line 19c), Enter the 70% amount from Field 0220D to Field 0219C. Continue processing return. Rejects will: If Then a reply is received, Enter the correct amount in the applicable Fields 0219A, 0219C or 0220D (lines 19a, 19c or 20d). Enter the correspondence received date in Field 01CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ in Field 219A or 0219C (as applicable). Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Fields 0220D). Enter CCC "3" in Field 02CCC. Issue 5836C "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration / 5836C sent" on the return.

# Error Code 533 - Form 8038-CP

3.12.26.24.52 (01-01-2022) Error Code 533 - Form 8038-CP Error Code 533 displayed fields are: Note: TPNC 06 is currently not applicable on Form 8038-CP. Field Designator Field Name TPNC Taxpayer Notice Code (TPNC 06) 0219A Part III, line 19a 0219C Part III, line 19c 0220E Part III, line 20e >>>>> under print under print

# Error Code 533 - Invalid Conditions

3.12.26.24.52.1 (01-01-2022) Error Code 533 - Invalid Conditions EC 533 generates if: Field 0220E (Part III, line 20e) isn't equal to the lesser of Field 0219A (Part III, line 19a) or Field 0219C (Part III, line 19c).

# Error Code 533 - Correction Procedures

3.12.26.24.52.2 (05-14-2025) Error Code 533 - Correction Procedures Correct any coding or transcription errors. Verify the math to ensure Field 0220E (Part III, line 20e) is the lesser of Field 0219A (Part III, line 19a) or Field 0219C (Part III, line 19c). If Then the filer made an error in calculating the amount reported in Field 0220E (line 20e) or your can't perfect it, SSPND 211. Send 6436c letter requesting the correct line entry for applicable Field(s) 0219A, 0219C and/or 0220E (lines 19a, 19c and/or 20e). Rejects will: If Then a reply is received, Enter the correct amount in the applicable Fields 0219A, 0219C or 0220E (lines 19a, 19c or 20e). Enter the correspondence received date in Field 01CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ ≡ in Field 219A or 0219C (as applicable). Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Fields 0220E). Enter CCC "3" in Field 02CCC. Issue 5836C "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration / 5836C sent" on the return.

# Error Code 534 - Form 8038-CP

3.12.26.24.53 (01-01-2022) Error Code 534 - Form 8038-CP Error Code 534 displayed fields are: Note: TPNC 07 is currently not applicable on Form 8038-CP. Field Designator Field Name TPNC Taxpayer Notice Code (TPNC 07) 0219A Part III, line 19a 0219C Part III, line 19c 0220F Part III, line 20f >>>>> under print under print

# Error Code 534 - Invalid Conditions

3.12.26.24.53.1 (01-01-2022) Error Code 534 - Invalid Conditions EC 534 generates if: Field 0220F (Part III, line 20f) isn't equal to the lesser of Field 0219A (Part III, line 19a) or Field 0219C (Part III, line 19c).

# Error Code 534 - Correction Procedures

3.12.26.24.53.2 (05-14-2025) Error Code 534 - Correction Procedures Correct any coding or transcription errors. Verify the math to ensure Field 0220F (line 20f) is the lesser of Field 0219A (line 19a) or Field 0219C (line 19c) If Then the filer made an error in calculating the amount reported in Field 0220F (line 20f) or your can't perfect it, SSPND 211. Send 6436c letter requesting the correct line entry for applicable Field(s) 0219A, 0219C and/or 0220F (lines 19a, 19c and/or 20f). Rejects will: If Then a reply is received, Enter the correct amount in the applicable Fields 0219A, 0219C or 0220F (lines 19a, 19c or 20f). Enter the correspondence received date in Field 01CRD. no reply, Reduce the credit by entering ≡ ≡ ≡ in Field 219A or 0219C (as applicable). Bring up the under print for the applicable EC. Recompute the credit payment amount based on the type of bond reported on Form 8038-CP (Fields 0220F). Enter CCC "3" in Field 02CCC. Issue 5836C "No Consideration" letter to the Issuer (Part II entity). Send a scanned copy of the return via secured e-mail to SPP&O Analyst. Annotate "No Consideration / 5836C sent" on the return.

# Error Code 540 - Form 8038-CP

3.12.26.24.54 (01-01-2022) Error Code 540 - Form 8038-CP Error Code 540 displayed fields are: Note: TPNC 01 is currently the only applicable TPNC that can be used when resolving a Field 0222 (Part III, line 22) error that is not a "No Consideration" . Field Designator Field Name TPNC Taxpayer Notice Code (TPNC 01) 0220A Part III line 20a 0220B Part III line 20b 0220C Part III, line 20c 0220D Part III, line 20d 0220E Part III, line 20e 0220F Part III, line 20f 0221A Part III line 21a 0221B Part III line 21b 0222 Part III line 22 >>>> under print

# Error Code 540 - Invalid Conditions, Form 8038-CP

3.12.26.24.54.1 (10-24-2022) Error Code 540 - Invalid Conditions, Form 8038-CP EC 540 generates if: Field 0222 (Part III, line 22) doesn't equal the sum of Fields 0220A, 0220B, 0220C, 0220D, 0220E, 0220F, 0221A and 0221B (Part III, lines 20a, 20b, 20c, 20d, 20e, 20f, 21a and 21b). Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Field 0222 (Part III, line 22) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. CCC "O" isn't present.

# Error Code 540 - Correction Procedures

3.12.26.24.54.2 (05-14-2025) Error Code 540 - Correction Procedures Correct any coding or transcription errors. Refer to the procedures outlined below. If Then Field 0222 is blank, and there's an entry in Field 0220A through 0220F (line 20a - 20f), Calculate the correct amount by adding the amount entered on Field 0220A through 0220F (only one amount can be present), and Field 0221A (plus) or Field 0221B (minus) if present. Enter the result in Field 0222 (line 22) and edit the correct amount on the return. Field 0222 amount differs from the amount reported on Field 0220A through 0220F (only one amount can be present), and Field 0221A (plus) or Field 0221B (minus) if present, Bring up the under print for the applicable EC. Note: If return is a "No Consideration" , issue 5836c letter in place of TPNC 01. DO NOT edit Action Code 341 on a Form 8038-CP when CCC "O" is present and "TE/GE - Do Not Refund Credit" verbiage is annotated in green at the bottom of the return by the SPP&O Analyst. To issue a manual refund for refunds of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If Then a reprocessable Form 8038-CP is received indicating a manual refund has been issued by EO Accounts, and CCC "O" has not been edited on the return, Refer to the "Reminder" below. Enter CCC O. Continue processing the return. The refund is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Enter Action Code 341 for issuance of a manual refund (refer to IRM 3.12.26.4.8 for sequestration and manual refund procedures). Refer to the "Reminder" above. The W&I Submission Processing Liaison for TAS issues walks a return through Code & Edit, In addition to normal editing also edit CCC "O" . Reminder: DO NOT enter ERS AC 341 when: 1) The Form 8038-CP is a reprocessed return from EO Accounts with "Manual Refund Generated by EO Accounts" annotated in the remarks ares of Form 13956. 2) The TEB agent and/or SPP&O Analyst has edited CCC "O" on the Form 8038-CP and TE/GE - Do Not Refund Credit is annotated in green at the bottom of the return. 3) Remarks have been added by the TEB agent or CCC "O" has been edited in green, (meaning refund should not go out).

# Error Code 545 - Form 8038-CP

3.12.26.24.55 (01-01-2022) Error Code 545 - Form 8038-CP Error Code 545 displayed fields are: Field Designator Field Name 0220A Part III line 20a 0220B Part III line 20b 0220C Part III line 20c 0220D Part III line 20d 0220E Part III line 20e 0220F Part III line 20f 0221A Part III line 21a 0221B Part III line 21b 0222 Part III line 22 >>>> under print

# Error Code 545 - Invalid Conditions

3.12.26.24.55.1 (01-01-2022) Error Code 545 - Invalid Conditions EC 545 generates if Field 0222 (Part III, line 22) is a negative amount.

# Error Code 545 - Correction Procedures

3.12.26.24.55.2 (01-01-2022) Error Code 545 - Correction Procedures Correct any coding or transcription errors. Verify Field 0222 by calculating the amounts entered in Field 0220A, through Field 0220F (only one amount can be present) and Field 0221A, (plus) or 0221B (minus) if present to determine the correct Field 0222 amount. If Then Field 0222 (line 22) is a negative $.01 due to rounding, Decrease the applicable Field 0220a-0220f and Field 0221b by $ .01. Field 0222 (line 22) is a negative amount, Scan a copy of the Form 8038-CP and attachments (if included) as originally filed. Route the Form 8038-CP and attachments to Accounts Management annotating "negative line 22" on Form 4227. Delete Field 0221b and circle out the amount on line 21b on the return. Enter CCC "O" in Field 02CCC.

# Error Code 546 - Schedule A, Line 3

3.12.26.24.56 (10-24-2022) Error Code 546 - Schedule A, Line 3 Error Code 546 displayed fields are: Field Designator Field Name 0219C Part III, line 19c 0226 Schedule A, line 3 >>>> under print

# Error Code 546 - Schedule A, Line 3 - Invalid Conditions

3.12.26.24.56.1 (10-24-2022) Error Code 546 - Schedule A, Line 3 - Invalid Conditions EC 546 generates if Field 0226 (Sch. A, line 3) doesn't equal the amount in Field 0219C (Form 8038-CP, line 19c).

# Error Code 546 - Schedule A, Line 3 - Correction Procedures

3.12.26.24.56.2 (10-24-2022) Error Code 546 - Schedule A, Line 3 - Correction Procedures Correct any coding or transcription errors. Verify the math to ensure Field 0226 (Sch. A, line 3) equals the amount in Field 0219C (Form 8038-CP, Part III, line 19c). If Then the amount in Field 0226 is blank or doesn't match the amount in Field 0219C, SSPND 211. Send Letter 6436c requesting the correct line entry for applicable Field(s) 0219C and/or 0226. Rejects will: If Then a reply is received, Enter the correct amount in the applicable Fields 0219C or 0226. Enter the correspondence received date in Field 01CRD. no reply, Enter the amount from Field 0219C to Field 0226. Enter CCC 3. Continue processing the return.

# Error Code 320 - Form 8038-CP

3.12.26.24.57 (10-24-2022) Error Code 320 - Form 8038-CP Error Code 320 displayed fields are: Field Designator Field Name 0218 Part III, line 18 0220C Part III, line 20c 0220D Part III, line 20d 0220E Part III, line 20e 0220F Part III, line 20f

# Error Code 320 - Invalid Conditions

3.12.26.24.57.1 (10-24-2022) Error Code 320 - Invalid Conditions EC 320 generates if: Field 0218 (Part III, line 18 (Interest Payment Date)) is prior to 03/18/2010 and an amount is present in either Field 0220C, 0220D, 0220E, or 0220F (Part III, lines 20c, 20d, 20e or 20f).

# Error Code 320 - Correction Procedures

3.12.26.24.57.2 (05-14-2025) Error Code 320 - Correction Procedures Correct any coding or transcription errors. If And Then an amount is present in Field 0220C, Field 0220D, Field 0220E or Field 0220F, Field 0218 (line 18) is prior to 03/18/2010, SSPND 490. Contact SPP&O Analyst via secure e-mail for correction. Refer to IRM 3.12.26.10 (4) for routing procedures. Explain the IPD is prior to 03/18/2010 and there is an entry in Field 0220C - 0220F.

# Error Code 605 - Form 8038-TC

3.12.26.24.58 (10-24-2022) Error Code 605 - Form 8038-TC Error Code 605 displayed fields are: Field Designator Field Name 02TYP Part II line 1 04TCB Schedule, Tax Credit Bond Code, upper right corner

# Error Code 605 - Invalid Conditions

3.12.26.24.58.1 (10-24-2022) Error Code 605 - Invalid Conditions EC 605 generates if: Field 02TYP (Part II, line 1) doesn't match Field 04TCB (Tax Credit Bond Code) entry on the Form 8038-TC Schedule A, B, C or D in the upper right corner. Fields 02TYP and 04TCB are blank.

# Error Code 605 - Correction Procedures

3.12.26.24.58.2 (10-24-2022) Error Code 605 - Correction Procedures Correct any coding and transcription errors. Enter the code from Part II, line 1 in Field 02TYP. Tax Credit Bond Codes 101, 106, 107 or 108 don't require a schedule. If Then Part II, line 1 is blank, and there's a code on the attached Schedule in 04TCB, enter the code from the Schedule in Field 02TYP (Part II, line 1). the code in Field 02TYP and Field 04TCB don't match, refer to the description in Part II, line 2 and the TCB table below to determine the applicable code based on the line 2 description. blank or Tax Credit Bond Code is different from the code located on the attached Form 8038-TC, Schedules A, B, C or D, enter the code from the Form 8038-TC Schedule. blank, and you can't perfect it, SSPND 211. Rejects will: If Then a valid reply is received, perfect the return. a valid reply is received, perfect the return. no reply or an invalid reply is received, Enter Tax Credit Code 108 in Field 02TYP. Enter CCC "3" . Continue processing the return. Tax Credit Bond Codes If Bond Description Reads Enter Qualified Forestry Conservation Bonds, "101" in Part II, Line 1 (Field 02TYP) and in Field 04TCB. New Clean Renewal Energy Bonds, "102" in Part II, Line 1 (Field 02TYP) and in Field 04TCB. "Qualified Energy Conservation Bonds," "103" in Part II, Line 1 (Field 02TYP) and in Field 04TCB. "Qualified Zone Academy Bonds," "104" in Part II, Line 1 (Field 02TYP) and in Field 04TCB. "Qualified School Construction Bonds," "105" in Part II, Line 1 (Field 02TYP) and in Field 04TCB). "Clean Renewal Energy Bonds," "106" in Part II, Line 1 (Field 02TYP) and in Field 04TCB. "Midwestern Tax Credit Bonds," "107" in Part II, Line 1 (Field 02TYP) and in Field 04TCB. "Other," "108" in Part II, Line 1 (Field 02TYP) and in Field 04TCB.

# Error Code 610 - Form 8038-TC

3.12.26.24.59 (10-24-2022) Error Code 610 - Form 8038-TC Error Code 610 displayed fields are: Field Designator Field Name 0241 Part IV, line 1 0231 Part III, line 1

# Error Code 610 - Invalid Conditions

3.12.26.24.59.1 (10-24-2022) Error Code 610 - Invalid Conditions EC 610 generates if: An entry greater than zero is present in Field 0241 (Part IV, line 1) and there is no matching entry present in Part III, line 1 (Field 0231).

# Error Code 610 - Correction Procedures

3.12.26.24.59.2 (10-24-2022) Error Code 610 - Correction Procedures Correct any coding and transcription errors. If Then Field 0231 (Part III, line 1) is blank, and there's an entry in Field 0241 (Part IV, line 1), enter the amount in Field 0241 in Field 0231. the amount in Field 0231 doesn't match the amount in Field 0241, enter the amount in Field 0241 in Field 0231. Field 0231 and 0241 are blank, and you can't perfect it, SSPND 211. Rejects will: If Then a valid reply is received, perfect the return. no reply or an incomplete reply is received, enter a "1" in Field 0231 and Field 0241 and enter CCC "3" .

# Error Code 615 - Form 8038-TC

3.12.26.24.60 (10-24-2022) Error Code 615 - Form 8038-TC Error Code 615 displayed fields are: Field Designator Field Name 0241 Part IV, line 1 0242 Part IV, line 2 0243 Part IV, line 3 0244 Part IV, line 4 0244> Part IV, line 4 under print

# Error Code 615 - Invalid Conditions

3.12.26.24.60.1 (10-24-2022) Error Code 615 - Invalid Conditions EC 615 generates if: An entry greater than zero is present in Field 0244 (Part IV, line 4) and it doesn't equal the total of Field 0241 (Part IV, line 1), subtract Field 0242 (Part IV, line 2), add Field 0243 (Part IV, line 3).

# Error Code 615 - Correction Procedures

3.12.26.24.60.2 (10-24-2022) Error Code 615 - Correction Procedures Correct any coding and transcription errors. If Then Field 0244 (Part IV, line 4) is blank, and there's entries in Field 0241, 0242 and 0243 (Part IV, lines 1-3), Subtract Field 0242 (line 2) from Field 0241 (line 1) and add Field 0243 (line 3). Enter the total on Field 0244 (Part IV, line 4). there is an amount on Field 0244 (line 4), and Fields 0241, 0242 and 0243 (Part IV, lines 1-3) are blank, Enter the amount from Field 0244 (line 4) on Field 0243 (line 3). lines 1 - 3 computation doesn't equal Line 4, subtract line 2 from line 1 and add line 3. Enter the total on Part IV, line 4 (Field 0244). Subtract line 2 from line 1 and add line 3. Enter the total on Field 0244 (Part IV, line 4).

# Error Code 620 - Form 8038-TC

3.12.26.24.61 (10-24-2022) Error Code 620 - Form 8038-TC Error Code 620 displayed fields are: Field Designator Field Name 0244 Part IV, line 4 0245 Part IV, line 5 0246 Part IV, line 6 0247 Part IV, line 7 0247> Part IV, line 7 under print

# Error Code 620 Invalid Conditions

3.12.26.24.61.1 (10-24-2022) Error Code 620 Invalid Conditions EC 620 generates if: An entry greater than zero is present in Field 0247 (Part IV, line 7) and it doesn't equal the total of adding Field 0244 (Part IV, line 4) "plus" Field 0245 (Part IV, line 5) "plus" Field 0246 (Part IV, line 6).

# Error Code 620 Correction Procedures

3.12.26.24.61.2 (10-24-2022) Error Code 620 Correction Procedures Correct any coding and transcription errors. If Then Field 0247 (Part IV, line 7) is blank, and there are entries in Fields 0244, 0245 and 0246 (Part IV, lines 4 through 6), Add Fields 0244, 0245 and 0246 (lines 4-6). Enter the total on Field 0247 (Part IV, line 7). there's an amount on Field 0247 (line 7), and Fields 0244, 0245 and 0246 (Part IV, lines 4-6) are blank, Enter the amount from Field 0247 (line 7) on Field 0246 (line 6). Field 0241 through 0246 (lines 1-6) computations do not equal Field 0247 (line 7), Compute as instructed in lines 1-6. Enter the total on Field 0247 (Part IV, line 7).

# Error Code 625 - Form 8038-TC

3.12.26.24.62 (10-24-2022) Error Code 625 - Form 8038-TC Error Code 625 displayed fields are: Field Designator Field Name 0252 Part V, line 2 0253 Part V, line 3 0254 Part V, line 4 0255 Part V, line 5 0256 Part V, line 6 0257 Part V, line 7 0258 Part V, line 8 0259 Part V, line 9 02510 Part V, line 10 02511 Part V, line 11 02512 Part V, line 12 02513 Part V, line 13 02514 Part V, line 14 02514> Part IV, line 14 under print

# Error Code 625 - Invalid Conditions

3.12.26.24.62.1 (10-24-2022) Error Code 625 - Invalid Conditions EC 620 generates if: An entry greater than zero is present in Field 02514 (Part V, line 14) and it doesn't equal the total of adding Field 0252 (Part V, line 2) through Field 02513 (Part V, line 13).

# Error Code 625 - Correction Procedures

3.12.26.24.62.2 (10-24-2022) Error Code 625 - Correction Procedures To correct Error Code 625: Correct any coding and transcription errors. Once perfected with an amount, compare Field 02514 (Part V, line 14) to Field 0247 (Part IV. line 7). If Then Field 02514 (Part V, line 14) is less than Field 0247 (Part IV, line 7), Continue processing. Field 02514 (Part V, line 14) is more than Field 0247 (Part IV, line 7), Enter SSPND 211. Field 02514 (Part V, line 14) is blank, and there are entries in Fields 0251 through 02513 (Part V, lines 1-13), Add Fields 0251 through 02513 (lines 1-13). Enter the total on Field 02514 (Part V, line 14). there's an amount on Field 02514 (line 14), and Fields 0251- 02513 (lines 1-13) are blank, enter the amount from Field 02514 (line 14) on Field 02513 (line 13). Fields 0251-02513 (lines 1-13) do not equal Field 02514 (line 14), Add Fields 0251- 02513 (lines 1-13). Enter the total on Field 02514 (Part V, line 14). Rejects will: If Then after a reply is received, perfect the return. no reply or an incomplete reply is received, Reduce Field 02514 ( line 14) to equal Field 0247 ( line 7). Enter CCC 3. Continue processing the return.

# Error Code 630 - Form 8038-TC

3.12.26.24.63 (10-24-2022) Error Code 630 - Form 8038-TC Error Code 630 displayed fields are: Field Designator Field Name 0247 Part IV, line 7 02514 Part V, line 14 02515 Part V, line 15 02515> Part V, line 15 under print

# Error Code 630 - Invalid Conditions

3.12.26.24.63.1 (10-24-2022) Error Code 630 - Invalid Conditions EC 630 generate if: Field 02514 (Part V, line 14) is greater than Field 0247 (Part IV, line 7). and it doesn't equal the total of Field 02514 (Part V, line 14) "divided by" Field 0247 (Part IV, line 7) and the result "multiplied" by 100.

# Error Code 630 - Correction Procedures

3.12.26.24.63.2 (10-24-2022) Error Code 630 - Correction Procedures Correct any coding and transcription errors. If Then Field 02514 is greater than Field 0247, Enter SSPND 211. Field 02515 (Part V, line 15) is blank, and there are entries in Field 02514 (Part V, line 14) and Field 0247 (Part IV, line 7), Divide Field 02514 (line 14) by Field 0247 (line 7). Multiply the result by 100. Enter the total on Field 02515 (Part V, line 15). Field 02514 (Part V, line 14) divided by Field 0247 (Part IV, line 7) multiplied by 100 does not equal Field 02515 (line 15), Compute as instructed above for each line and enter the total on Field 02515 (Part V, line 15). Rejects will: If Then a reply is received, enter the corrected amount in Field 02514. no reply is received, Reduce the amount in Field 02514 to the same amount as shown in Field 0247. Enter CCC 3.

# Error Code 700 - Form 8038-B

3.12.26.24.64 (10-24-2022) Error Code 700 - Form 8038-B Error Code 700 displayed fields are: Field Designator Field Name 0521 Part II, line 1 0522 Part II, line 2 0523 Part II, line 3

# Error Code 700 - Invalid Conditions

3.12.26.24.64.1 (10-24-2022) Error Code 700 - Invalid Conditions EC 700 generates if: An entry of "2" or "3" is present in Field 0521 (Part II, line 1) and no entry is present in Field 0522 (Part II, line 2) and Field 0523 (line 3).

# Error Code 700 - Correction Procedures

3.12.26.24.64.2 (10-24-2022) Error Code 700 - Correction Procedures Correct any coding and transcription errors. Enter a "1" if box 1a is checked, "2" if box 1b is checked, or "3" if box 1c is checked. If Then no box is checked, and there's an amount in Fields 0532A through 0532D (Part III, lines 2a-2d), enter a "3" in Field 0521. no box is checked, and no entry is in Fields 0532A through 0532D (Part III, lines 2a-2d), SSPND 211. more than one box is checked, SSPND 211. Rejects will: If Then reply is received, perfect the return. no reply, Enter a 1 in Field 0521. Enter CCC 3.

# Error Code 705 - Form 8038-B

3.12.26.24.65 (10-24-2022) Error Code 705 - Form 8038-B Error Code 705 displayed fields are: Field Designator Field Name 0521 Part II, line 1 0522 Part II, line 2 0523 Part II, line 3

# Error Code 705 - Invalid Conditions

3.12.26.24.65.1 (10-24-2022) Error Code 705 - Invalid Conditions EC 705 generates if: An entry is present in Field 0522 (Part II, line 2) and no entry is present in Field 0521 (Part II, line 1) and Field 0523 (line 3).

# Error Code 705 - Correction Procedures

3.12.26.24.65.2 (10-24-2022) Error Code 705 - Correction Procedures Correct any coding and transcription errors. If Then more than one date is present, enter the earliest date shown in Field 0522. Field 0522 is blank, edit from attachments (Debt Service Schedule). Field 0522 can't be perfected, SSPND 211. more than one box is checked in Part II, line 3, leave Field 0523 blank. Reject will: If Then after reply is received, perfect the return. no reply, Enter CCC 3. Leave Field 0522 blank.

# Error Code 710 - Form 8038-B

3.12.26.24.66 (10-24-2022) Error Code 710 - Form 8038-B Error Code 710 displayed fields are: Field Designator Field Name 0521 Part II, line 1 0522 Part II, line 2 0523 Part II, line 3

# Error Code 710 - Invalid Conditions

3.12.26.24.66.1 (10-24-2022) Error Code 710 - Invalid Conditions EC 710 generates if: An entry is present in Field 0523 (Part II, line 30) and no entry is present in Field 0521 (Part II, line 1) and Field 0522 (Part II, line 2).

# Error Code 710 - Correction Procedures

3.12.26.24.66.2 (10-24-2022) Error Code 710 - Correction Procedures Correct any coding and transcription errors. Refer to the table below for applicable code. If Check Box Then "3a - Annual" is marked, enter a "1" . "3b - Semi-Annual" is marked, enter a "2" . "3c - Quarterly" is marked, enter a "3" . "3d - Monthly" is marked, enter a "4" . "3e - Other" is marked, enter a "5" . no box is marked, delete the entry in Field 0523. more than one box is checked, leave Field 0523 blank.

# Error Code 715 - Form 8038-B

3.12.26.24.67 (10-24-2022) Error Code 715 - Form 8038-B Error Code 715 displayed fields are: Field Designator Field Name 0531A Part III, line 1a 0531B Part III, line 1b 0531C Part III, line 1c 0531D Part III, line 1d 0531E Part III, line 1e 0531F Part III, line 1f 0531G Part III, line 1g 0531H Part III, line 1h 0532A Part III, line 2a 0532B Part III, line 2b 0532C Part III, line 2c 0532D Part III, line 2d 0533 Part III, line 3 0533> Part III, line 3 under print

# Error Code 715 - Invalid Conditions - Form 8038-B

3.12.26.24.67.1 (10-24-2022) Error Code 715 - Invalid Conditions - Form 8038-B EC 715 generates if: An entry greater than zero is present in Field 0533 (Part III, line 3) and that amount doesn't equal the sum of Field 0531A through Field 0532D (Part III, line(s) 1a-h or line(s) 2a-d).

# Error Code 715 - Correction Procedures

3.12.26.24.67.2 (10-24-2022) Error Code 715 - Correction Procedures Correct any coding and transcription errors. Enter the amount(s) as entered on line(s) 1a-1h or line(s) 2a-2d. Refer to the procedures outlined below for Part III, lines 1a-1h and lines 2a-2d, Purpose of Issue corrections. If Then Field(s) 0531A through 0531H (Part III, line(s) 1a-1h) or Field(s) 0532A through 0532D (Part III, line(s) 2a-2d) are blank, Perfect from attachments (Debit Service Schedule). If unable to perfect from attachments, SSPND 211. there is an entry (or entries) on line(s) 1a-h and line(s) 2a-d, enter SSPND 211. the issue price in Field(s) 0531A - 0531H (line(s) 1a-1h) or Field(s) 0532A - 0532D (line(s) 2a-2d), do not match the issue price in Field 0533 (Part III, line 3), enter SSPND 211. there are two money amounts present, and one of the amounts is listed as "other" in Field 0531H or Field 0532D (line 11h or 2d), Compare the issue price(s) in Field(s) 0531A - 0531H (line(s) 1a-1h) and Field(s) 0532A - 0532D (line(s) 2a-2d) against the issue price in 0533 (line 3). If all three match, circle out the money amount on the other line. the Purpose of Issue is indicated, and the issue price is blank and can't be perfected from Field 0533 (Part III, line 3), enter SSPND 211. the Purpose of Issue and the issue price are blank, and line 4 and/or 5 check box is marked, and Field 0533 (line 3) has an entry enter the amount from Field 0533 (line 3) to Field 0531H (line 1h). Field(s) 0531A - 0531H (line(s) 1a-1h) and Field(s) 0532A - 0532D (line(s) 2a-2d) are blank, and you can't perfect it, enter SSPND 211. the filer did not attach a Schedule to support the amount entered on Field(s) 0531A - 0531H (line(s) 1a-1h) or Field(s) 0532A - 0532D (line(s) 2a-2d), enter SSPND 211 at least one "Purpose of Issue" amount can not be determined, enter SSPND 211. Rejects will: If Then after reply is received, perfect the return and attach the schedule provided. the issuer indicates more than one "Purpose of Issue" amount, Correct using the "Purpose of Issue" price amount(s) as indicated in each "Purpose of Issue Amount" Field(s) 0531A - 0532D or Enter a "1" in Field 0532D (line 2d) and Field 0533 (line 3) if the box is checked in Part II, line 1c. the schedule wasn't provided, Enter CCC "3" and continue processing. no reply, Enter CCC "3" . If the box is checked in Part II, line 1a or 1b, enter a "1" in Field 0531H (line 1h) and Field 0533 (line 3). no reply, Enter CCC "3" . Leave Field 0522 blank.

# Error Code 805 - Form 8703

3.12.26.24.68 (10-24-2022) Error Code 805 - Form 8703 Error Code 805 displayed fields are: Field Designator Field Name 036 Part II, line 6 037 Part II, line 7 038 Part II, line 8 038> under print

# Error Code 805 - Invalid Conditions

3.12.26.24.68.1 (10-24-2022) Error Code 805 - Invalid Conditions EC 805 generate if: Field 038 (Part II, line 8) entry is present and the total of Field 036 (Part II, line 6) and Field 037 (Part II, line 7) doesn't equal the total of Fields 036 and 037.

# Error Code 805 - Correction Procedures

3.12.26.24.68.2 (10-24-2022) Error Code 805 - Correction Procedures Correct any coding and transcription errors. If all fields are transcribed correctly, change Field 038 to the computer generated amount.

# Error Code 815 - Form 8703

3.12.26.24.69 (10-24-2022) Error Code 815 - Form 8703 Error Code 815 displayed fields are: Field Designator Field Name 038 Part II, line 8 0310A Part II, line 10a 0310B Part II, line 10b 0310B> under print

# Error Code 815 - Invalid Conditions

3.12.26.24.69.1 (10-24-2022) Error Code 815 - Invalid Conditions EC 815 generates if Field 0310B (Part II, line 10b) doesn't equal Field 0310A Part II, line 10a) divided by Field 038 (Part II, line 8).

# Error Code 815 - Correction Procedures

3.12.26.24.69.2 (10-24-2022) Error Code 815 - Correction Procedures Correct any coding and transcription errors. If all fields were transcribed correctly, change Field 0310B to the computer generated amount.

# Error Code 999

3.12.26.24.70 (10-24-2022) Error Code 999 Error Code 999 displayed fields are: Field Designator Field Name 01TXP Tax Period 01RPT Report Number

# Error Code 999 -Invalid Conditions

3.12.26.24.70.1 (10-24-2022) Error Code 999 -Invalid Conditions EC 999 generates for all returns that are in error status at the end of the processing year.

# Error Code 999 - Correction Procedures

3.12.26.24.70.2 (10-24-2022) Error Code 999 - Correction Procedures Transmit the record. The system will re-validate the record and set validity and error codes based on the new year's program.

# Entity Perfection - Tax Exempt Bonds, Mortgage Credit Certificates Notification (Correspondence), Notice of Defeasance and Student Loan Bonds

3.12.26.25 (01-01-2022) Entity Perfection - Tax Exempt Bonds, Mortgage Credit Certificates Notification (Correspondence), Notice of Defeasance and Student Loan Bonds The entity area of Tax Exempt Bond and Mortgage Credit Certificates identifies the issuers on the Business Master File (BMF). Issuer's name and address Issuer's Employer Identification Number (EIN) Note: There are no package mail outs for tax exempt bond forms. No pre-printed labels exist for Forms 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-T, 8038-TC, 8328 or 8703.

# Editing Tax Exempt Bond Forms

3.12.26.25.1 (01-01-2022) Editing Tax Exempt Bond Forms Perfect the Entity for Processing (e.g., EIN, name control and/or address). Make all edit markings and Entity Control action trails in orange pen or pencil. Make correction to the name and EIN directly on the form. Circle out any incorrect information. In addition, stamp and annotate actions taken in the left margin of the return. Always utilize CC INOLE on an EIN before taking any action. Exception: Form 8038-CP refer to Function 300.

# Issuer's Name

3.12.26.25.2 (01-01-2022) Issuer's Name Perfect the Issuer's Name Control on the returns. Effective January 01, 2022, the name control for Form 8038-CP, will be in Part II, line 7. If same is annotated in Part II, line 7, refer to Part I, line 1 name control. The name control consists of four alpha and/or numeric characters, which are generally derived from the first name line. Underline these characters and continue processing. If the issuer's name is different on IDRS, edit the correct name control on the return. It isn't necessary to correct the entire name line. If a return is received with two or more name lines present, always edit the correct name control on the first name line. IMPORTANT: NO CHANGES of any kind will be made to entity area data on the Master File. DO NOT input any name and/or address area information from any TEB or MCC forms. This applies to all Forms 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-T, 8038-TC, 8328 and 8703.

# Issuer's Address

3.12.26.25.3 (01-01-2022) Issuer's Address Perfection of the address isn't necessary unless the mailing address (street or P.O. Box) can't be identified or when a Form 8822 is received. Normally, addresses won't be updated (TC 016) from bond forms. If there is a P.O. Box and a street address, use the street address. Compare name control, EIN, address, city, state and zip code information on IDRS. Make the necessary corrections and continue processing. If the information is the same, take no action and continue processing. Issuer's ZIP code could be 5, 9, or 12 digits. If the ZIP code is missing, check the attachments and perfect in the appropriate area. If not found on the attachments, research CC INOLE on IDRS or search Doc. 7475, ZIP Code Directory. Returns with addresses in the following American possessions can be input. American Samoa (AS) Mariana Islands (MP) Puerto Rico (PR) Virgin Islands (VI) Guam (GU)

# Issuer's Employer Identification Number (EIN)

3.12.26.25.4 (01-01-2022) Issuer's Employer Identification Number (EIN) The EIN consists of nine digits and must be legible. If the EIN is illegible and can be determined from attachments, circle out the incorrect entry and edit the correct EIN below or to the left of the circled entry. If the EIN is illegible and can not be determined from the attachments: Research CC NAMEE and/or NAMEB using the route method if not within Ogden Campus jurisdiction, to ensure the organization doesn't already have an EIN. If it appears the organization may have an EIN, verify the EIN using CC ENMOD. If an EIN is found other than the EIN indicated on the form, notify the issuer of the correct EIN. Send CRX letter 147C or 3910C. If an EIN isn't found, contact the Issuer's representative by telephone for verification, (e.g., bond lawyer, attorney, representative, or person who signed the form). If no response, assign an EIN via CC ESIGN using the attachments on the returns. Suppress the notice and send CRX letter 147C or 3910C informing the issuer of the new EIN. Caution: Assign a new EIN only as a last resort. When an EIN has dropped to the retention register or a record isn't found while researching, reestablish the EIN on the MF by inputting TC 000 using CC ENREQ or BNCHG. Note: When assigning an EIN, avoid abbreviating any of the words in the name line. When establishing a new account with TC 000, do not use a SSN. If an EIN is input with a TC 000 using CC ESIGN or BNCHG, the system will analyze the EIN input. If the EIN is greater than the ERAS EIN assignment range, a message will be placed on the screen with an asterisk next to the EIN. If the issuer indicates "pending" or "applied for" on the tax exempt bond in the EIN area, research for an EIN using CC NAMEE and/or NAMEB. Use route method if not within service center jurisdiction. If no EIN is found, assign an EIN following the procedures on page. If the EIN isn't within assignment range, research for another EIN for the issuer. If another EIN isn't located, assign an EIN following the procedures in (3) above.

# Multiple EINs

3.12.26.25.5 (01-01-2022) Multiple EINs It is perfectly legal for two entities to join together and issue one bond. In this instance, you may see two names in the Issuer's name line, and two EINs on the form. Note: A CP 209 generates to notify the issuer of the correct EIN, if the full consolidation is successful. If multiple EINs are present, research to determine: If Then the issuers are two separate entities, underline the first EIN and corresponding name control. circle out the second EIN and corresponding name shown on the return. the issuer has erroneously been assigned two EINs, perform complete research. Use CC BMFOL for the EINs involved. Use CC INOLE for newly assigned EINs. consolidate the two EINs by using CC ENREQ/BRCHG. when determining which EIN to retain (TO number): 1) Retain the EIN preferred by the Issue. 2) If no preference is indicated, retain the lower EIN. 3) If one EIN is active and one isn't, retain the active EIN.

# Correspondence

3.12.26.25.6 (01-01-2022) Correspondence Correspondence received will be processed per the following instructions. If the correspondence reveals that the Issuer should file a return, perform all necessary research to determine if an EIN was previously assigned. If blank forms with attachments are received, research to determine an EIN. If Then an EIN is found, Edit the EIN and Name Control on the blank returns and attach a print of INOLE. Route to Code and Edit for processing. an EIN isn't found, Contact the Issuer's representative by telephone. If no response, assign an EIN following procedure in IRM 3.11.26.7.4, Issuer's Employer Identification Number (EIN). Route to Code and Edit for processing. If only correspondence is received, research to find an EIN. If found, edit the EIN on the correspondence and attach a print of INOLE. Then route to Code and Edit for processing. If no EIN is found, contact the Issuer's representative by telephone. If unable to contact, treat the case as a no response. See IRM 3.11.26.7.4, "Issuer's Employer Identification Number (EIN)" . If the issuer is asking for a copy of their return, edit the EIN if necessary and route the request to the EO Photocopy Unit. If EIN isn't provided, follow steps above. If correspondence reveals a Mortgage Credit Certificate (MCC), Notice of Defeasance, or Student Loan Bond was previously submitted using the wrong EIN, research IDRS using the incorrect EIN on CC ENMOD to verify a fact of filing was previously posted. If a TC 971, AC 344, 345, or 314 is present, a reversal will need to be input. To reverse an incorrect fact of filing posting, the following will need to be input on CC ENMOD: MCC, TC 972 AC 344 Notice of Defeasance, TC 972 AC 345 Student Loan Bond, TC 972 AC 314 The following format may be referred to when completing the reversal: Access CC ENMOD Access CC REQ77 with the EIN on the first line, MFT 00 and tax period 000000 on the second line, and name control and entry code on the third line Input TC>972 (on the FRM77 screen) Input TRANS-DT>MMDDYYYY Note: TRANS-DT is the return received date or the return processable date, whichever is later. Input TC 971/151-CD>34X or 314 Input Remarks: Reverse MCC, Notice of Defeasance, or Student Loan Bond posting Example: REQ77 XX-XXXXXXX 00 000000 ABCD Input the following to the FRM77 screen: TC> 972 TRANS-DT> MMDDYYYY TC971/151-CD> 34X or 314 Remarks: Reverse MCC, Notice of Defeasance, or Student Loan Bond posting

# Unpostables

3.12.26.25.7 (01-01-2022) Unpostables Unpostables will be received or reassigned from the Unpostable function when research has not located another EIN for the name shown on the unpostable document. Perform research on IDRS using CC NAMEB, NAMEE, and INOLE. If unable to locate the EIN, contact the issuer's representative by telephone. If unable to contact, assign an EIN. If the entity information of the document doesn't match MF records for the EIN, contact the issuer's representative by telephone. If unable to contact, assign an EIN. If you locate the EIN on NAMEB or NAMEE, use BNCHG with TC 000 to establish the account on the MF. Send CRX Letter 147C or Letter 3910C to the issuer. If a better EIN is found using CC INOLE, "6" code the unpostable. If CC NAMEB shows the account as "P" or CC ENMOD shows a dummy account, resulting from a reject or unpostable action; use BNCHG with TC 000 to establish the account on Master File. For additional information refer to IRM 3.12.278, Exempt Organization Unpostable Resolution. When issuing a manual refund on a Form 8038-CP, offsets can occur.

# Accounting - General Information Relating to Tax Exempt Bonds

3.12.26.26 (01-01-2022) Accounting - General Information Relating to Tax Exempt Bonds Form 8038-R isn't sent through pipeline processing. They're received and controlled on AIMS by EO Accounts. If Form 8038-R is received in Accounting, forward the refund request to EO Accounts, M/S 6552. Occasionally the Field will enter into closing agreements with bond Issuers after performing an audit. Closing agreements received before May 2002 were housed on the RICS system and maintained by Revenue Accounting. As of January 2004, all closing agreements including the agreements received prior to May 2002, have been processing to the MF. When issuing a manual refund on a Form 8038-CP, offsets can occur.

# Depositing Arbitrage Payments

3.12.26.26.1 (01-01-2022) Depositing Arbitrage Payments Prior to March 2001, when an Arbitrage payment was received, the remittance was journalized into the 6400 "Miscellaneous Revenue Collections" account. (Treasury Account Symbols 20–3220) The package included: Original and two copies of Form 2221 with a copy a Form 8038-T. Encode tape with Form 784. White memo copy of deposit ticket. The Deposit Unit kept the yellow copy of the deposit ticket. Once journaled, the package was forwarded to the Bank Adjustment/Dishonored Check unit to have the return & payment controlled onto the RICS system. Any returns and payments processed prior to March 2001 will be located on the RICS system. In March 2001, Forms 8038-T and their remittances began posting to MF. When Remittance is received with Form 8038-T, Receipt and Control will prepare a Form 3244 and assign a Report Number (if not present) within the range of 700 - 799 for each return. The prepared Form 3244 is then processed through Manual Exception Processing to Master File as follows: BMF Tax Class 3 Document Code 17 A Deposit Ticket is prepared with Treasury Account Symbols 20–3220.

# Julian Date Calendars Perpetual, 365 Days and 366 Days - Leap Year

Exhibit 3.12.26-1 Julian Date Calendars Perpetual, 365 Days and 366 Days - Leap Year The Julian Date is the number of the day of the year (out of the total days in the year). For Example: Day 43 of 365 (366 if a leap year). To determine the month and day given a DLN Julian Date of 043, follow the column up for the month (February), then follow the row with the number (043) for the day (12). Julian Date 043 = February 12. To determine the Julian date given for the month (February) and day (12), follow the month column down and the day across to where they intersect, February 12 = Julian Date 043. JULIAN DATE CALENDAR - 365 Days DAY JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 1 001 032 060 091 121 152 182 213 244 274 305 335 2 002 033 061 092 122 153 183 214 245 275 306 336 3 003 034 062 093 123 154 184 215 246 276 307 337 4 004 035 063 094 124 155 185 216 247 277 308 338 5 005 036 064 095 125 156 186 217 248 278 309 339 6 006 037 065 096 126 157 187 218 249 279 310 340 7 007 038 066 097 127 158 188 219 250 280 311 341 8 008 039 067 098 128 159 189 220 251 281 312 342 9 009 040 068 099 129 160 190 221 252 282 313 343 10 010 041 069 100 130 161 191 222 253 283 314 344 11 011 042 070 101 131 162 192 223 254 284 315 345 12 012 043 071 102 132 163 193 224 255 285 316 346 13 013 044 072 103 133 164 194 225 256 286 317 347 14 014 045 073 104 134 165 195 226 257 287 318 348 15 015 046 074 105 135 166 196 227 258 288 319 349 16 016 047 075 106 136 167 197 228 259 289 320 350 17 017 048 076 107 137 168 198 229 260 290 321 351 18 018 049 077 108 138 169 199 230 261 291 322 352 19 019 050 078 109 139 170 200 231 262 292 323 353 20 020 051 079 110 140 171 201 232 263 293 324 354 21 021 052 080 111 141 172 202 233 264 294 325 355 22 022 053 081 112 142 173 203 234 265 295 326 356 23 023 054 082 113 143 174 204 235 266 296 327 357 24 024 055 083 114 144 175 205 236 267 297 328 358 25 025 056 084 115 145 176 206 237 268 298 329 359 26 026 057 085 116 146 177 207 238 269 299 330 360 27 027 058 086 117 147 178 208 239 270 300 331 361 28 028 059 087 118 148 179 209 240 271 301 332 362 29 029 N/A 088 119 149 180 210 241 272 302 333 363 30 030 N/A 089 120 150 181 211 242 273 303 334 364 31 031 N/A 090 N/A 151 N/A 212 243 N/A 304 N/A 365 JULIAN DATE CALENDAR - 366 Days - Leap Year DAY JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 1 001 032 061 092 122 153 183 214 245 275 306 336 2 002 033 062 093 123 154 184 215 246 276 307 337 3 003 034 063 094 124 155 185 216 247 277 308 338 4 004 035 064 095 125 156 186 217 248 278 309 339 5 005 036 065 096 126 157 187 218 249 279 310 340 6 006 037 066 097 127 158 188 219 250 280 311 341 7 007 038 067 098 128 159 189 220 251 281 312 342 8 008 039 068 099 129 160 190 221 252 282 313 343 9 009 040 069 100 130 161 191 222 253 283 314 344 10 010 041 070 101 131 162 192 223 254 284 315 345 11 011 042 071 102 132 163 193 224 255 285 316 346 12 012 043 072 103 133 164 194 225 256 286 317 347 13 013 044 073 104 134 165 195 226 257 287 318 348 14 014 045 074 105 135 166 196 227 258 288 319 349 15 015 046 075 106 136 167 197 228 259 289 320 350 16 016 047 076 107 137 168 198 229 260 290 321 351 17 017 048 077 108 138 169 199 230 261 291 322 352 18 018 049 078 109 139 170 200 231 262 292 323 353 19 019 050 079 110 140 171 201 232 263 293 324 354 20 020 051 080 111 141 172 202 233 264 294 325 355 21 021 052 081 112 142 173 203 234 265 295 326 356 22 022 053 082 113 143 174 204 235 266 296 327 357 23 023 054 083 114 144 175 205 236 267 297 328 358 24 024 055 084 115 145 176 206 237 268 298 329 359 25 025 056 085 116 146 177 207 238 269 299 330 360 26 026 057 086 117 147 178 208 239 270 300 331 361 27 027 058 087 118 148 179 209 240 271 301 332 362 28 028 059 088 119 149 180 210 241 272 302 333 363 29 029 060 089 120 150 181 211 242 273 303 334 364 30 030 N/A 090 121 151 182 212 243 274 304 335 365 31 031 N/A 091 N/A 152 N/A 213 244 N/A 305 N/A 366

# Due Date Chart - Form 8038, Form 8038-B, Form 8038-G and Form 8038-TC

Exhibit 3.12.26-2 Due Date Chart - Form 8038, Form 8038-B, Form 8038-G and Form 8038-TC Month of Issuance Quarter Ending Date Due Date January February March March 31 05/15 April May June June 30 08/15 July August September September 30 11/15 October November December December 31 02/15 Due Date Chart - Form 8038-GC Part II Description of Obligations "Single Issue" Check Box is marked Quarter Ending Date Due Date March 31 05/15 June 30 08/15 September 30 11/15 December 31 02/15 Due Date - Form 8038-GC Part II Description of Obligations "Consolidated Basis" Check Box is marked Tax Period Due Date January - December 02/15 of the following year Form 8038-GC Part II Description of Obligations Neither box is checked, see IRM 3.11.26.12.1.2, Part II Designation of Obligations, single or consolidated box and IRM 3.12.26.12.2.2, line 8b. If Then prior to editing, line 8b has a specific date and/or month entered other than 01/01/XXXX, Example: 03/15/1010 or 03/2010 consider a "single issue" and follow the due date chart for "single issue" check box above and check the "single issue" box. prior to editing the filer's original entry on Part II, line 8b has the specific date of 01/01/XXXX, Example: 01/01/2010 edit an "X" in the Consolidated Basis box prior to editing line 8b has only a year entered, Example: 2010 consider a "consolidated basis" and follow the due date chart for "consolidated basis" box is checked above and Check the "consolidated basis" box. Due Date - Form 8038-CP - Variable Rate Issues If Then "Variable Rate issues" box is checked on line 17c or if missing and SPP&O Analyst edited a "1," return due date is 45 days after the Interest Payment Date (Line 18 date). Example: Using 365 day Julian calendar, the variable Interest Payment Date on line 18 is 01-17-2020 (17 days) + (plus) 45 days (after the Interest Payment Date) = Day 62 = March 3, 2020 (Return Due Date). Due Date - Form 8038-CP - Fixed Rate Issues If Then "Fixed rate issues" box is checked on line 17c or if SPP&O Analyst edited a "2" , the return due date is 45 days before the Interest Payment Date (Line 18 date). Example: Using 365 day Julian calendar, the fixed Interest Payment date on line 18 is 01-17-2020 (17 days) - (minus) 45 days (before the Interest Payment Date) = Day 337 = December 3, 2019 (Return Due Date). Due Date - Form 8038-T, Part II completed If Then the received date is within 60 days of the line 12 date, consider timely filed. the received date is more than 60 days after the line 12 date, consider late filed and see IRM 3.12.26.5.10.2 there is no date entered on line 12, consider late filed. Due Date - Form 8038-T, Part III, line 16 has the following: If Then there is no box checked on line 16, consider late filed. there is a box checked on line 16, compute the due date by adding as follows: Date of Issue (line 6) + the number of months that coincide with the box checked on line 16 + 3 months = Due date. Example: 01-17-2018 (Date of Issue) + 18 (18 months box checked) + 3 months = 10-17-2019 (return due date) Due Date - Form 8328 Tax Period Due Date January - December 02/15 of the following year Due Date - Form 8703 Tax Period Due Date January - December March 31 after the close of the calendar year for which the certification is made. Mortgage Election Credit Certificates are due December 31 of the year in which the election is made. Notice of Defeasance are due within 90 days of the date of the establishment of the defeasance escrow. Student Loan Bond Notifications are due prior to the issuance of the taxable bond.

# Prior Year Conversion Charts for Form 8038, Form 8038-CP, Form 8038-G, Form 8038-GC, Form 8038-T, and Form 8703

Exhibit 3.12.26-3 Prior Year Conversion Charts for Form 8038, Form 8038-CP, Form 8038-G, Form 8038-GC, Form 8038-T, and Form 8703 Refer to the tables below when converting prior year forms to current revisions. Form 8038 Conversion Chart 1993 Line Numbers 1995 Line Numbers 1999 & 2000 Line Numbers 2002 Line Numbers 2007 & 2010 Line Numbers Convert to 04/2011 Line Numbers 3 3 3 3 3 4 4 4 4 4 4 5 5 5 5 5 5 6 6 6 6 6 6 7 7 7 7 7 7 8 8 8 8 8 8 9 N/A N/A 9 9 9 10a N/A N/A 10 10 10 10b 9a 9a 11a 11a N/A 11a 9b 9b 11b 11b N/A 11b 9c 9c N/A N/A N/A N/A 9d 9d 11c 11c N/A 11c 9e 9e 11d 11d N/A 11d 9f 9f 11e 11e N/A 11e 9g 9g 11f 11f N/A 11f 9h 9h 11g 11g N/A 11g 9m 9m 11h 11h N/A 11h N/A 9n 11i 11i N/A 11i N/A N/A 11j 11j N/A 11j N/A N/A 11k 11k N/A 11k N/A N/A N/A 11l N/A 11l N/A N/A N/A 11m contains "Green Bonds" or similar N/A 11m N/A N/A N/A N/A N/A 11n N/A N/A N/A 11m contains "Gulf Opportunity Zone Bond" or similar N/A 11o N/A N/A N/A 11m contains "Liberty Bond" or similar N/A 11p 9c, 9i, 9j, 9k, 9l 9c, 9i, 9j, 9k, 9l 11l 11m (no wording similar to above llm N/A 11q 10 10 12 12 12a 12a 11 11 N/A N/A N/A 13 12 12 N/A N/A N/A 14 13 13 N/A N/A N/A 15 14 14 N/A N/A N/A 16 15 15 N/A N/A N/A 17 16 16 N/A N/A N/A 18 17 17 N/A N/A N/A 19 N/A N/A N/A 20 contains "Gulf Opportunity Zone Bond" or similar 20a 20a N/A N/A N/A N/A 20b 20b 18 18 20 no wording similar to line 20 above 20 no wording similar to line 20 above 20c 20c N/A19(a) N/A19(a) N/C N/C N/C 21(a) 20 (c) Note: If 20(c) is blank, and 19(c) has an amount, edit the amount from 19(c) to 20(c). 20 (c) Note: If 20(c) is blank, and 19(c) has an amount, edit the amount from 19(c) to 20(c). N/C N/C N/C 21(b) 20(d) Note: If 20(d) is blank, and 19(d) has an amount, edit the amount from 19(d) to 20(d). 20(d) Note: If 20(d) is blank, and 19(d) has an amount, edit the amount from 19(d) to 20(d). N/C N/C N/C 21(c) 20(e) Note: If 20(e) is blank, and 19(e) has an amount, edit the amount from 19(e) to 20(e). 20(e) Note: If 20(e) is blank, and 19(e) has an amount, edit the amount from 19(e) to 20(e). 21(d) 21(d) 21(d) 21(d) 20(f) Note: If 20(f) is blank, and 19(f) has an amount, edit the amount from 19(f) to 20(f). 20(f) Note: If 20(f) is blank, and 19(f) has an amount, edit the amount from 19(f) to 20(f). N/C N/C N/C 21e 21 21 22 22 22 22 22 22 23 23 23 23 23 23 24 24 24 24 24 24 25 25 25 25 25 25 26 26 26 26 26 26 27 27 27 27 N/A N/A 28 28 28 28 27 27 29 29 29 29 28 28 30 30 30 30 29(a) 29(a) 31(a) 31(a) 31(a) 31(a) 29(b) 29(b) 31(b) 31(b) 31(b) 31(b) 29(c) 29(c) 31(c) 31(c) 31(c) 31(c) 29(d) 29(d) 31(d) 31(d) 31(d) 31(d) 29(e) 29(e) 31(e) 31(e) 31(e) 31(e) 30(a) code 30(a) code 32(a) code 32(a) code 32(a) code 32(a) code 30(a) amount 30(a) amount 32(a) amount 32(a) amount 32(a) amount 32(a) amount 30(b) code 30(b) code 32(b) code 32(b) code 32(b) code 32(b) code 30(b) amount 30(b) amount 32(b) amount 32(b) amount 32(b) amount 32(b) amount 31 31 33 33 33 33 N/A N/A 34 34 34 34 32 32 35 35 35 35 33 33 36 36 36 36 34 34 37 37 37 37 N/A N/A 38 38 38 38 36 36 39 39 39 39 37 40 40 40 40 N/A N/A 41 ckbx 41 ckbx 41 ckbx 46 ckbx N/A N/A 41 name 41 name 41 name 46 name N/A N/A 41 EIN 41 EIN 41 EIN 46 EIN 37 38 42 42 42 47 38 39 43 43 43 48 N/A N/A 44 44 44 49 39(a) 40(a) 44(a) 44(a) 44(a) 49(a) 39(b) 40(b) 44(b) 44(b) 44(b) 49(b) 39(c) 40(c) 44(c) 44(c) 44(c) 49(c) 39(d) 40(d) 44(d) 44(d) 44(d) 49(d) 41(a) 42(a) 45(a) 45(a) 45(a) 50(a) 41(b) 42(b) 45(b) 45(b) 45(b) 50(b) N/A N/A 46(a) 46(a) 46(a) 51(a) N/A N/A 46(b) 46(b) 46(b) 51(b) N/A N/A 47 47 47 52 Form 8038-CP - Conversion Chart 01/2010 Line Numbers Convert to 01/2012 Line Numbers Convert to 01/2020 Line Numbers Convert to 01/2022 Line Numbers 70a 17a - (Type of Issue) check boxes N/A Delete N/A Delete 17b 17b 17b (Issue Price) N/C 17c 17c 17a (rate check boxes) N/C N/A N/A N/A 17c not required 19 19a N/C N/C N/A 19b N/C N/C N/A 19c N/C N/C 20a 20a N/C N/C 20b 20b N/C N/C N/A 20c N/C N/C N/A 20d N/C N/C N/A 20e N/C N/C N/A 20f N/C N/C N/A N/A N/A 21c N/A N/A N/A 23b N/A N/A N/A 24b 23 23 25 N/C 24 24 26 N/A Delete Form 8038-G - Conversion Chart 1993 Line Numbers 1995 Line Numbers 1999 & 05/2010 Line Numbers Convert to 9/2011 Line Numbers N/A N/A 3 4 3 3 4 5 4 4 5 6 5 5 6 7 6 6 7 8 7 7 8 9 8 8 9 10a N/A N/A 10 10B 9-18 9-18 N/C 11-20 19(a) 19(a) N/C 21(a) 20(c) Note: If 20(c) is blank, and 19(c) has an amount, edit the amount from 19(c) to 20(c). 20(c) Note: If 20(c) is blank, and 19(c) has an amount, edit the amount from 19(c) to 20(c). N/C 21(b) 20(d) Note: If 20(d) is blank, and 19(b) has an amount, edit the amount from 19(d) to 20(d). 20(d) Note: If 20(d) is blank, and 19(b) has an amount, edit the amount from 19(d) to 20(d). N/C 21(c) 20(e) 20(e) N/C 21(e) 21(f) 21(f) N/C 21(f) 21 21 N/C 22 22 22 N/C 23 23 23 N/C 24 24 24 N/C 25 25 25 N/C 26 26 26 N/C 27 N/A 27 N/C 28 27 28 N/C 29 28 29 N/C 30 29 30 N/C 31 N/A 31 N/C 32 30 32 N/C 33 31 33 N/C 34 32 34 N/C 35 33 35 N/C 36(a) 34 36(b) N/C 36(b) 34(a) 37(a) N/C 37 34(b) ckbx 37(b) ckbx 37a 38a ckbx N/A N/A 38 39 35 38 39 40 N/A 39 40 41a Form 8038-GC - Conversion Chart 1993 & 1995 Line Numbers 1999 & 2000 Line Numbers Convert to 05/2009 &01/2012 Line Numbers Right of Line 4 5 5 5 8a 8a N/A 8b 8b N/A N/A 9a N/A N/A 9b N/A N/A 9c N/A N/A 9d N/A N/A 9e N/A N/A 9f N/A N/A 9g N/A N/A 9h 8c 9a 9i 8d 9b 9j N/A N/A 9k N/A 10 10 N/A 11 Delete line number 9 12 11 N/A N/A 13 8a Delete line number Delete line number 8b Delete line number Delete line number Form 8038-T - Conversion Chart 1995 Line Numbers 1999 Line Numbers 2001 Line Numbers 2002 Line Numbers Convert to 04/2011 Line Numbers 9 N/A N/A N/A 11 15 17 17 14 12 N/A N/A N/A 17 13 N/A 12 12 16 14 18 21 21 20 16 21 (1st set of dotted lines) 24 (1st set of dotted lines) 24 (1st set of dotted lines) 23 17 20 23 23 22 18 21 (2nd set of dotted lines) 24 (2nd set of dotted lines) 24 (2nd set of dotted lines) 24 19 22 25 25 (add line 19 and 25) 25 (add line 18 and 25) 21 N/A 26 Add 20 and 26 Add 19 and 26 22 14 16 16 27 23 29 33 33 34 29 N/A N/A N/A N/A 30 N/A N/A N/A N/A 31 N/A N/A N/A N/A 32 10 N/A N/A N/A N/A - Delete line number 11 13 13 N/A N/A - Delete line number 12 14 14 14 N/A - Delete line number 13 15 15 N/A - Delete line number N/A - Delete line number 16 18 N/A - Delete line number N/A N/A - Delete line number 17 19 19 N/A - Delete line number N/A - Delete line number 19 22 22 21 N/A - Delete line number 23 27 27 28 N/A - Delete line number N/A N/A N/A 29 N/A - Delete line number 25 29 29 30 N/A - Delete line number 24 N/A N/A N/A N/A - Delete line number 26 30 30 31 N/A - Delete line number 27 31 31 32 N/A - Delete line number 28 32 32 33 N/A - Delete line number 30 34 34 35 N/A - Delete line number 31 35 35 36 N/A - Delete line number 32 36 36 37 N/A - Delete line number 33 37 37 38 N/A - Delete line number 34 38 38 39 N/A - Delete line number 35 39 39 40 N/A - Delete line number Form 8703 - Conversion Chart 09/1990 through 04/2009 Line Numbers Convert to 04/2011 Line Numbers 4 5 5 6 6 7 7 8 8 9 9a 10a 9b 10b

# Computer Condition Codes

Exhibit 3.12.26-4 Computer Condition Codes CCC DEFINITION USE IF FOR FORM(S) D Reasonable cause for failure to pay timely Untimely paid return and reasonable cause is established in accordance with Revenue Procedure 90-11. Note: If prepaid penalty is included, DO NOT use Condition Code "D" . 8038-T F Final return Return indicates It's a "Final" . 8038-T 8038-CP G Amended return Amended returns. (Not applicable to TEB returns.) 8038 8038-G 8038-GC 8038-T 8328 8703 R Reasonable cause for failure to file return timely Untimely filed return and reasonable cause is established in accordance with Rev. Proc. 88-10 ; Rev. Proc. 2002-48, Rev. Proc. 90-11, or Rev. Proc. 2005-40. 8038 8038-G 8038-GC 8038-T 8703 3 No Reply Input when issuer doesn't reply to IRS correspondence. 8038 8038-CP 8038-G 8038-GC 8038-T 8328 8703 7 Reasonable cause was considered and denied. Return was "referred to TEB" or Form 8038-T was secured by TEB and a late filing CP 142 notice won't be generated. Reasonable cause was not granted. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Form 8038-T CP 142 late filing correspondence won't be issued because the return was secured by TEB. 8038 8038-B 8038-G 8038-GC 8038-T 8703 O Input when a refund is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ which is the amount set for manual refunds to be issued; however, for Form 8038-CP if Line 22 is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ it needs to be sent to SPP&O for review. Input when the SPP&O Analyst performing the initial review requests a refund be stopped (regardless of the amount). Note: CCC O freezes the affected tax module unless or until a TC 840 transaction is posted. Used to stop a refund from generating so a manual refund can be done. 8038-CP H Form 8038-G, Line 18- other described as "Tribal Economic Development Bond" The description on Form 8038-G, line 18 other reads "Tribal Economic Development Bond" . 8038-G W Prevents the validity check on returns which are filed two years and nine months after the due date. Indicates Statute Cleared. Edit CCC "W" if the statute return is stamped "Cleared by Statute" . Note: Edit CCC "W" only when the return processing date is two years and nine months after the return due date or received date, whichever is later. 8038-CP C Indicates a Form 8038-CP is subject to the sequestration decrease. CCC "C" isn't present on a Form 8038-CP. 8038-CP X Module freeze Used to freeze module from refunding or offsetting credit. 8038-CP

# ERS Action Codes

Exhibit 3.12.26-5 ERS Action Codes Code Description Suspense Period Valid for C&E Valid with SSPND from Error Correction Valid with SSPND from Suspense Correction 001 Input Document 00 no yes no 211 First Correspondence 30 yes yes yes 212 Second Correspondence 25 yes yes yes 213 To other than Taxpayer 30 yes yes yes 215 International 45 yes yes yes 225 Signature Only 45 yes yes yes 226 Signature Only (International) 90 yes yes yes 310 Statute Control 10 yes yes yes 320 Entity Control 10 yes yes yes 331 Protest Review 03 yes yes no 332 QRDT Review 03 yes yes no 333 Prompt Audit 10 yes yes yes 334 Joint Committee 10 yes yes yes 335 Protest Case 10 yes yes yes 336 QRDT Case 10 yes yes yes 337 Other CID 10 yes yes yes 341 Manual Refund 10 yes yes yes 342 Verification of Credits 10 yes yes yes 343 Other Accounting 10 yes yes yes 344 Manual Refund-ERS 00 no yes yes 351 TIN Research 00 no yes yes 352 Name Research 03 yes yes yes 353 Address Research 03 yes yes yes 354 Filing Requirements 03 yes yes yes 355 Research 05 yes yes yes 360 Other MFTRA Research 10 yes yes yes 370 Other Research Examination 10 yes yes yes 410 Technical Assistance 00 no yes no 420 Management Suspense A 05 yes yes yes 430 Management Suspense B 10 yes yes yes 440 Management Suspense C 15 yes yes yes 450 Management Suspense D 20 yes yes yes 460 Management Suspense E 25 yes yes yes 470 Complex Error Codes 00 no yes no 480 Early Filed Suspense 150 yes yes yes 490 System Problem 05 no yes yes 510 Missing Document 00 yes no no 511 Missing Document - 1st Suspense 25 no yes yes 512 Missing Document - 2nd Suspense 20 no no yes 513 Missing Document - 3rd Suspense 20 no no yes 515 Missing Document Short Term 00 no yes yes 610 Renumber 00 yes yes no 611 Remittance Renumber 00 yes yes yes 620 NMF Non-ADP 00 yes yes no 630 Re-input 00 yes yes no 640 Void 00 yes yes no 650 Assistant Commissioner (International) (ACI) 00 yes yes no 660 Data Control Delete (TEP Delete) 00 no no no 670 Rejected Missing Document 00 no no no 700 Stop Block DLN 00 no no no 711 Dup. Doc DLN from Document Perfection 00 no no no 712 Dup. Doc DLN from Error Correction 00 no no no 713 Dup. Doc DLN from Unpostables 00 no no no 714 Dup. Doc DLN from Unworkable Suspense 00 no no no 715 Dup. Doc DLN from Workable Suspense 00 no no no 900 Unpostable Record (Computer Generated Code) 00 no no no