Internal Revenue Service Publication 1346

 

Tax Year 2012

 

PART 1 – File Specification 

PART 2 – Record Layouts 

PART 3 – Electronic Transmitted Documents

Electronic Return File Specifications and

Record Layouts for Individual Income Tax Returns

Publication 1346 (Rev. 10-2012) Catalog Number 64403B Department of the Treasury Internal Revenue Service www.irs.gov
 

 

 
TABLE OF CONTENTS 

 .............. ix 

............... 1 

Section 1 - Data Communications............................................ 4 

 ............. 6 

 Compression.... 6 

 ............... 6 

 ............... 6 

 ce............ 7 

 5. Examples..................................................... 7 

 7 

 7 

 8 

 ............... 8 

FTP) .......... 8 

............... 8 

 ple .......... 8 

 red ........... 9 

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 34 

 .............. 37 

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 .............. 39 

 .............. 42 

 .............. 44 

 .............. 46 

 .............. 50 

 .............. 54 

 19. Trading Partner Sessions Examples ........................... 55 

 .......... 57

 Appendix B – XML Error Acknowledgement Format .................. 60

 Appendix C – EMS Communications and Encryption ................. 66

 Appendix D – Examples of Transmission Status Reports ........... 73

 Appendix E – Guidelines for Trading Partners Using EMS ......... 83 

 Appendix F – Example Script to Pick Up Acks & Send a File ...... 85

 Appendix G – EMS Password Rules ................................ 89

 Appendix H – EMS Password Screen Shot .......................... 91

 Appendix I - Communication Error Messages ..................... 116

 Appendix J – Acronym List ..................................... 123

Publication 1346 October 1, 2012 Part 1 Page i 

Introduction...........................................

 Highlights.............................................

.01 IRS Front-End Processing Subsystem (FEPS) ..........

 1. File Transfer Protocols Character Code & File 

 2. Trading Partner/Transmitter Interface (TPI)...

 3. Transmitter Profile Data Base (TPDB)..........

 4. Asynchronous Communications Transmitter Interfa

 6. Suspended Transmitter........................................

 7. Virus Detection Procedures...................................

 8. Logon Validation Specifications..............................

 a. Transmission Inactivity ...................

 b. Changing File Transfer Protocol Indicator (

 c. Changing File Compression .................

 9. IMF Trading Partner (1040 and ETD) Session Exam

 a. Successful Login – No Password Change Requi

 b. Successful Login Password Change Required .

 c. Unsuccessful Logon ........................

 d. Registration of Shared Secrets.............

 e. Changing Password .........................

 f. Re-Enabling Account Using Shared Secrets ..

 g. EMS Unavailable ...........................

 h. EMS Main Menu Processing ..................

 10. Changing Settings .............................

 a. Changing the Transmission Protocol ........

 b. Changing the Compression Method ...........

 11. Receiving Acknowledgements ....................

 a. Suspended Transmitter Message .............

 12. Sending Files .................................

 a. Starting the Send Process .................

 13. Request Transmission Status Report ............

14. Changing Password ...........................................

 15. Executing the State Return Menu ...............

 a. State Return Menu .........................

 b. Resetting a State File ....................

 c. Requesting a State File to Download Report

 d. Receiving State Return Files ..............

 16. Resetting Acknowledgment File(s) .............

 17. Changing Shared Secrets ......................

 18. Logging Off the System ........................

Appendix A - GTX and Acknowledgment File Name Formats
TABLE OF CONTENTS continued

Section 2 - Transmission File Format..................................... 125 

 . ............. 126 

 . ............. 128 

 ............. 128 

............. 129 

 ............. 131 

Section 3 - Acknowledgement File Format.................................. 133 

 . ............. 133 

 ............. 136 

 ............. 136 

 ............. 138 

 ............. 139 

 ............. 140 

............. 142 

143 

 ............. 143 

 ............. 144 

 les ......... 145 

 Section 4 - Types of Records............................................ 147 

 . ............. 147 

 ............. 147 

 ............. 147 

 ........ 147 

 ............. 147 

............. 148 

 ............. 148 

 ............. 148 

 ............. 149 

 

 .......... 149 

 7. State Records ............................................. 151 

 8. Summary Record.............................................. 151 

 Section 5 - Types of Characters......................................... 152 

 .01 Allowable Characters........................................... 152 

 1. Alpha....................................................... 152 

 2. Numeric..................................................... 152 

 3. Alphanumeric................................................ 154 

......... 155 

Publication 1346 October 1, 2012 Part 1 Page ii 

 

01 General Description...............................

02 Fixed and Variable Length Options.................

1. Fixed Length Option (Fixed Format).............

 2. Variable Length Option (Variable Format).......

 3. Examples of Fixed and Variable Formats.........

01 Acknowledgement File Components...................

.02 Acknowledgement File Record Layouts...............

 1. ACK Key Record.................................

2. ACK Error Record...............................

3. ACK Error Record (STCGL/LTCGL).................

4. ACK Recap Record...............................

 .03 Examples of ACK Records...........................

 .04 How to Batch and Match Returns with Acknowledgement Files......

1. File Names.....................................

2. Assignment of File Name by FEPS ................

 3. Receiving, Locating, Storing and Matching ACK Fi

01 Transmitter Records...............................

1. TRANA and TRANB Records........................

2. RECAP Record...................................

.

 1. Tax Form Record................................

02 Tax Return Records.....................................

 2. Schedule and Form Records......................

 3. Authentication Record..........................

4. Statement Records..............................

5. STCGL/LTCGL Records............................

6. Preparer Note, Election Explanation and 

 Regulatory Explanation Records....................

 .02 Special Cases for Special Characters..................
TABLE OF CONTENTS continued

Section 6 - Criteria for Filer Front-End Checks.......................... 156 

 ............. 156 

............. 157 

)............ 157 

 Section 7 – Formats for Name Controls, Name Lines, & Addresses.......... 158 

 ........ 158 

 ....... 162 

 .03 165 

............. 166 

 2441 ........ 167 | 

 099-R........ 175 | 

 Section 8 - Statement Records........................................... 176 

 ............. 176 

 . ............. 176 

 ............. 176 

 . ............. 176 

 ............. 177 

 .04 179 

 ............. 180 

 rmat)........ 181 

 

............. 182 

 ............. 183 

 Section 9 - Validation - Transmission Records........................... 184 

 ............. 184 

 .02 TRANS Record A (TRANA) Reject Conditions....................... 184 

 .03 RECAP Record Reject Conditions................................. 184 

 Section 10 - Validation - Tax Return.................................... 185 

 .01 General Reject Conditions...................................... 185 

 .02 Statement Record Reject Conditions............................. 185 

 .03 Tax Return Record Identification (Record ID) 

 Reject Conditions.............................................. 185 

........ 186 

Publication 1346 October 1, 2012 Part 1 Page iii 

.01 Refund Delay Conditions...........................

 .02 SSN Validation....................................

 .03 Optional Validation of Routing Transit Number (RTN

.01 Name Controls for Individual Tax Returns...............

.02 Name Line 1 Format......................................

Street Address Format..........................................

 .04 Name Line 2 Format................................

.05 Business Name Controls for Forms W-2, 1099-R, and 

.06 Foreign Employer/Payer Address on Forms W-2, and 1

.01 General Information...............................

0 Types of Statement Records........................ 2

1. Optional Statement Records ....................

2. Required Statement Records................. ...

.03 Statement Record Format...........................

Examples of Optional Statement Records.........................

 1. Optional Statement Record - Page 01 and Page 02

 (Fixed or Variable Format) ....................

 2. Optional Statement Record (Fixed or Variable Fo

3. Optional Statement Record - Continuation Statement 

 (Fixed or Variable Format).....................

.05 Reporting Money Amount Fields and Totals..........

.01 General Transmission Reject Conditions............

 .04 Tax Return Carry-Forward Lines.........................
TABLE OF CONTENTS continued

 

 Section 11 - Validation - Specific Schedules and Forms.................. 188 

 

 . ............. 188 

 ............. 188 

 0A, and 

 ............. 188 

 ............. 188 

 ............. 188 

 ............. 189 

 . ............. 189 

 

 . ............. 190 

 ............. 190 

 ............. 190 

............ 190 

 ............. 190 

 ............. 190 

............. 190 

............. 190 

 8. Schedule 8812.............................................. 190 

............. 191 

.... ....... 191 

.... ....... 191 

 3. Form 2106 and Form 2106-EZ ................................ 191 

191 

..... 191 

........ 191 

........ 191 

........ 191 

 9. Form 8863.................................................. 191 

 10. Form 8880.................................................. 191 

 11. Form 8888.................................................. 191 

 12. Form Payment............................................... 191 

 

 .11 Error Reject Codes for Authentication Record................... 192 

 .12 Error Reject Codes for STCGL/LTCGL............................. 192 

 .13 Error Reject Codes for State Records........................... 192 

 .14 Error Reject Codes for Summary Record.......................... 192 

Publication 1346 October 1, 2012 Part 1 Page vi 

 

.01 Tax Form – Form 1040, 1040Aand Form 1040EZ.... ...

.02 Form 1040, 1040A, and 1040EZ......................

.03 Direct Deposit Information for Form 1040, Form 104

 Form 1040EZ.......................................

.04 Form 1040 and Form 1040A..........................

.05 Form 1040.........................................

.06 Form 1040A........................................

07 Form 1040EZ.......................................

09 Error Reject Codes for Schedules..................

 1. Schedule A....................................

 2. Schedule B....................................

 3. Schedule C.....................................

 4. Schedule D....................................

 5. Schedule E....................................

 6. Schedule EIC.................................

 

.

7. Schedule SE...................................

 . 1. Form W-2 ....................................10 Error Reject Codes for Forms......................

.. 2. Form 1099-R ................................... .

.

 4. Form 2210..................................................

 5. Form 2441.............................................

 6. Form 4562..........................................

 7. Form 8283..........................................

 8. Form 8829..........................................
TABLE OF CONTENTS continued

 Section 12 - Federal/State Electronic Filing Specifications............ 193 

 . ............. 193 

 ............. 193 

 sses......... 193 

 ............. 193 

 ............. 193 

 ............. 194 

 ............. 195 

 ............. 196 

 ............. 196 

 ............. 196 

 . ............. 197 

 .

 ............. 197 

 . issions...... 198 

 

 ............. 198 

 ment 

 ............. 200 

 ent 

 ............. 201 

 . ............. 202 

 . ............. 203 

 ............. 203 

 ............. 205 

 ............. 206 

 ............. 208 

............. 208 

 ............. 210 

 ............. 211 

 ............. 214 

 ............. 215 

 ............. 217 

 ............ 218 

............. 219 

 Section 13 - Electronic Signatures Specifications....................... 223 

 .......... 223 

 . ....... 224 

 .......... 225 

 .......... 225 

 .05 Data Validation................................................ 225 

...... 228 

...... 229 

 .08 Jurat Language Text Selections................................. 231 

 .09 e-file Jurat/Disclosure Text Code A, C & D .................... 236 

 .10 Validation of Electronic Signatures for e-file................. 240 

 .11 Frequently Asked Questions for preparing and e-filing your own 

 tax return..................................................... 241 

 .12 Frequently Asked Questions for an Electronic Return Originator. 243 

 .13 Practitioner PIN Method Questions and Answers.................. 245 

Publication 1346 October 1, 2012 Part 1 Page vii 

01 General Description...............................

 1. State-Only Filing..............................

 2. Federal/State e-file Returns with Foreign Addre

 3. State Acknowledgements.........................

.02 Federal/State Filing - Participating States.......

.03 Data Communications...............................

.04 Record Format General Description.................

.05 File Format General Description...................

.06 File Format Fixed and Variable Length Options.....

.07 Types of Characters...............................

08 Validation of State-Only Returns..................

0 Validation of Federal/State e-file returns with 

..........

9

Foreign Addresses.......................

1 Acknowledgement File for Federal/State-Only Transm 0

.11 State Acknowledgement File Transmitted by State 

Agencies to EMS...................................

a. Processing and Validations of State Acknowledge

 (Outer Envelope) ...............................

 b. Processing and Validations of State Acknowledgem

 (Inner Envelope Format) ........................

12 Transmission Status Report........................

13 State ACK Record – Outer Envelope TRANA...........

1. Transmission Information Record – A............

 2. Transmission Information Record – B............

 3. Recap Record...................................

.14 State ACK Record – Inner Envelope TRANA...........

 1. Transmission Information Record – A............

 2. Transmission Information Record – B............

 3. ACK Key Record.................................

 4. ACK Error Record...............................

 5. Recap Record...................................

.15 Record Format Fixed and Variable Examples.........

.16 STCAP Record Layout................................

 .17 Validation of State Records.......................

.01 What is Self-Select Method...........................

02 Taxpayer Eligibility Requirements.......................

.03 What is the Practitioner PIN Method..................

.04 Taxpayer Eligibility Requirements....................

 .06 IRS e-file Signature Authorizations......................

 .07 Jurat/Disclosure Guidelines..............................
TABLE OF CONTENTS continued

 ATTACHMENT 1 Error Reject Code (ERC) Descriptions..................... 250 

............ 314 

ce State Abbreviations 

 NS........... 315 

.......... 317 

318 

Fields and 

319 

 ATTACHMENT 7 323 

HMENT 8 Valid Two-Digit EFIN Prefix Codes........................ 324 

 ATTACHMENT 9 Social Security/Taxpayer Identification Numbers 

 (Valid Ranges for SSN/ITIN/ATIN's)....................... 325 

 ATTACHMENT 10 Country Codes............................................ 326 |

 

 ATTACHMENT 11 Maximum Number of Forms and Schedules.................... 329 

Publication 1346 October 1, 2012 Part 1 Page viii 

 

 ATTACH EN M T 2 Acceptable Abbreviations.....................

 ATTACHMENT 3 Standard Postal Servi

 and Zip Codes for the U.S. and U.S.POSSESSIO

 ATTACHMENT 4 APO/DPO/FPO City/State/Zip Codes 

 for Military Overseas Addresses................

 ATTACHMENT 5 Community Property State Abbreviations...................

 ATTACHMENT 6 Clarification of Paid and Non-Paid Preparer 

 Form 8453 ...............................................

EIN Prefixes.............................................

 ATTAC
INTRODUCTION

mission formats, 

s for individual 

atement records, 

wledgement files 

with the Record 

or Authorized IRS 

Returns, Publication 1345. Software 

st transmit test 

rs of Individual 

ax preparers who 

-file Application 

ther IRS e-file 

ized IRS e-file 

he IRS web site, 

This publication outlines the communications procedures, trans

character sets, validation criteria, and error reject condition

income tax returns filed electronically. The formats for st

examples of types of records, and explanations of the Ackno

transmitted to electronic filers are also covered. 

The File Specifications (Part 1) must be used in conjunction 

Layouts (Part 2) and the corresponding version of the Handbook f

e-file Providers of Individual Income Tax 

developers and transmitters should use both publications and mu

returns from the IRS developed Test Package for Electronic File

Income Tax Returns, Publication 1436, which is revised yearly. T

use a transmission service will only need Publication 1345. 

A list of IRS e-file publications is in Publication 3112, IRS e

and Participation. Publication 1346, Publication 1436 and o

publications, including Publication 1345, Handbook for Author

Providers of Individual Income Tax Returns, are available on t

www.irs.gov. You may call 1-800-829-3676 for additional copies of publications. 

Beginning Tax Year 2009 and subsequent, the Publication 1346 will be maintained as 

a continuous living document incorporating Record Layout and Error Reject Code 

changes and other revisions or deletions as necessary. Nature of Change pages will 

be posted on www.irs.gov identifying the revisions or deletions made, when the 

changes outlined will be implemented and also when they will be merged into the 

Publication 1346. 

 

Publication 1346 October 1, 2012 Part 1 Page ix 
HIGHLIGHTS FOR TAX YEAR (TY) 2012

Participant Acceptance Testing System (PATS)

PATS will begin on November 13, 2012. Please refer to Publicati

Package for Electronic Filers of Individual Income Tax Returns, for 

create your test scenarios. PATS is required of all participants who

software and/o

on 1436, Test 

TY 2012, to 

 develop 

r transmit Individual Income Tax returns. All participants are 

required to create test scenarios and pass testing before transmitting production 

(live) returns. 

I. 1040 LEGACY CONTINGENCY SUPPORTED FORMS (TY2012/PY2013):

e E, Schedule EIC, 

06EZ, Form 2210, Form 2441, 

orm 8829, Form 8863, Form 8867, Form 8880, 

GL/STGL), and Form Payment; 

d R ord at rd Sta ment Record, 

TED ANGES:

 Form 1040, Form 1040A, Form 1040EZ; 

Schedule A, Schedule B, Schedule C, Schedule D, Schedul

Schedule SE, and Schedule 8812 (formerly Form 8812); 

 

Form W-2, Form 1099R, Form 2106, Form 21

Form 4562, Form 8283, F

Form 8888, Form 8949(LT

Trans Recor A, Trans ec B, Authentic ion Reco , te

State Records, Summary Record, and Recap Record. 

 

II. UPDA FORM CH

ge Page 2 

ge Page 2 

Z 

 Schedule A Page 2 (Deleted) 

 Page 1 

 Page 1 

 Page 1 

12 Page 1 Schedule 8812 Page 2 

Form 8283 Page 1 Form 8283 Page 2 

Form 8863 Page 1 Form 8863 Page 2 

Form 8867 Page 1 Form 8867 Page 3 

Form 8867 Page 4 (New) 

Form 8949 LTCGL 

Form 8949 STCGL 

Form Payment 

Summary Record 

State Records 

Publication 1346 October 1, 2012 Part 1 Page 1

TRANA 

Form 1040 Pa 1 Form 1040 

Form 1040A Pa 1 Form 1040A 

Form 10 0E 4

Schedule A Page 1 

Schedule C 

Schedule D Schedule E 

Schedule 88
ITIN Processing (Auto Population of TIN on Form W-2) 

Beginning with TY 2011 for Form 1040 series, the Internal Revenue S

requires the manual key entry of the Taxpayer Identification Numbe

appears on Form W-2 received from the employer for all taxpayers w

Taxpayer Identification Numbers (ITINs) who are reporting wages

involved 

ervice |

r (TIN) as it|

ith Individual 

. If an ITIN is 

both primary and secondary TINs must be manually entered. This applies 

t include 

Please refer to Publication 1346, Attachment 1 - 11, Error Reject Code 0139, for 

more information on validating the ITIN.

Publication 1346 October 1, 2012 Part 1 Page 2 

to all Form W-2 series that can be filed electronically and does no

Forms 1099. 
Editorial Changes

All changes made by October 1, 2012 are noted by a single vertical

the right margin. Delet

 bar (|) in | 

ions of entire lines are noted by a hyphen followed by 

ication. 

a single vertical bar (-|). 

An attempt was made to include as many changes as possible before publ

Any changes made after publication will be posted on www.irs.gov. 

Part 2 of Publication 1346 contains the Electronic Returns Record Layouts fo

Individual Income Tax 

r 

Returns. 

Comments and Suggestions

Please send any comments or suggestions regarding Sections 1-4, Section 12 and 

Sec |

Internal Revenue Service 

 

nham, MD 20706 

Please send any comments or suggestions regarding the Publication 1346 

except for Sections 1, 2, 3, 4, 12, and 13) to: 

Internal Revenue Service 

Teresa Cruz, SE:W:CAS:SP:ES:I, NCFB C5-376 5000 Ellin Road, Lanham, MD 20706 

Publication 1346 October 1, 2012 Part 1 Page 3

tion 13 of Part 1 to: 

Federal/State Electronic Filing Program 

Donnie Paschall, SE:W:CAS:SP:ES:I, NCFB C5-370 

5000 Ellin Road, La
SECTION 1 – DATA COMMUNICATION

Electronic Filers will transmit over the Public Switched l on Te

S)

eph e Network 

, also 

rprise 

 Virginia. 

 Processing for 1040 e-file in 2013 (Tax Year 2012) | tober 013 Return Tr nsmissions

or through the internet to the Front End Processing System (FEP

known as Electronic Management System (EMS) located at the Ente

Computing Center (ECC) at Memphis, Tennessee and Martinsburg, West

The following transmission rules apply: 

January 2013 – Oc 2 a | 

If Fed/State or State only return and the State 

return included is for the following state; OR

If Online Federal return only and the taxpayer’s

address on their Federal return is in the following state: 

Return Processing 

Center, 

Site Designator 

and URL 

Error Resolution 

System 

Correspondence 

f Col

ew Ha

a, Rhode 

 York 

C – Andover 

efileD.ems.irs.gov 

Fresno 

Connecticut, Delaware, District o

Maine, Maryland, Massachusetts, N

ni

umbia, 

mpshire, 

New Jersey, New York, Pennsylva

Island, Vermont, Virginia, APO/FPO New

North Dakota, South Dakota, Colorado,

Mexico, Texas, Nebraska, Oklahoma, Iowa, 

 New 

Alab

containing U.S. Possession forms, or Forms 

o

E – Austin 

efileD.ems.irs.gov 

Austin 

Arkansas, Louisiana, Mississippi, 

------------------------------------- 

Foreign and U.S. Possession addresses,

ama 

 returns 

2555/2555-EZ, Forms 8833, Forms 8854 

8891

r Forms 

higan, 

uri

F – Kansas City 

efileC.ems.ir

Illinois, Minnesota, Wisconsin, Mic Kansas City 

Indiana, Ohio, West Virginia, Misso , Kansas s.gov 

Florida, Tennessee, Kentucky, North C

South Carolina, Georgia, 

APO/FPO Miami 

a lina, G – Philadelphia

efileD.ems.irs.gov 

ro Kansas City 

California, Alaska, Arizona, Hawaii, 

Montana, Nev

I

ada, Oregon, Utah, Washing

Wyoming 

esno 

efileC.ems.irs.gov 

Fresno 

daho, 

ton, H – Fr

APO/FPO San Francisco 

If Federal return only and the first two digits 

of the ERO’s Electronic Filing Identification 

Number(EFIN) are: 

01,02,03,04,05,06,11,12,13,14,16,20,22,2

26,27,51,52,54,78 .ems.irs.gov 

3,24,25, C – An Andover 

efileD

dover 

42,45,46,47,63,64,66,70,71,72,73,74,75,7

85,80,98 

stin 

efileD.ems.irs.gov 

6,79,84, E – Au Austin 

15,31,34,35,36,37,38,39,40,41,43,48,55 F – Kansas City 

rs.gov 

Kansas City 

efileC.ems.i

50,56,57,58,59,60,61,62,65,67,69 G – Philadelphia Kansas City 

efileD.ems.irs.gov 

30,33,68,77,81,82,83,86,87,88,91,92,93,94,95,96,

99 

H – Fresno 

efileC.ems.irs.gov 

Fresno 

efileA is used for Test returns that are processed at ECC-MTB 

efileD is used for Production returns that are processed at ECC-MTB 

efileB is used for Test returns that are processed at ECC-MEM 

efileC is used for Production returns that are processed at ECC-MEM 

All Forms 8453 will be mailed to Austin 

Publication 1346 October 1, 2012 Part 1 Page 4
SECTION 1 – DATA COMMUNICATION

 their 

All 

hould 

 the oll-free 

866-255-0654. All inquiries regarding PATS 

should be directed to ANSPC and AUSPC as appropriate, by calling the 

ndle 

hei 

dedicated line(s) at either the ECC located at Martinsburg WV or 

d purchase modems 

ation. 

ers who wish to file through their Internet Se vice 

 ecure 

ce to the IRS 

formation. 

tems a designed 

small batches saturates the indices and degrades the systems. It is 

 than 500 

ior to 

r 

www.irs.gov

After pre-processing on the FEPS, the returns will be routed to

appropriate UNISYS machines at the ECC located at Martinsburg. 

inquiries regarding transmission, rejects, problems, and PATS s

be directed to ANSPC, or AUSPC as appropriate, by calling t

e-Help Desk number at 1-

toll-free e-Help Desk number. 

NOTE: Transmitters who elect to use high-speed lines or ex ect ha p to 

a large volume of electronic returns may request to lease t r own

Memphis, TN. They must arrange to lease and install the lines an

or routers at both ends. See Appendix C – Digital Service Inform

NOTE: Transmitt r

Provider (ISP) must acquire e-file software that incorporates S

Socket Layer (SSL) with a telnet/s protocol and t e interfa h

gateway to the FEPS. See Appendix C – Internet Service in

 

NOTE: The FEPS uses a menu driven interface. The IRS s re ys

to handle large volume transmissions. The practice of transmitting many 

recommended that Internet transmitters should file no more

returns per transmission in case the session terminates pr

completion. If fewer than 500 returns are to be transmitted, it is 

recommended these returns be filed not mo e than once per drain. 

(See processing schedule on ) 

Dedicated, leased line transmitters may file up to 10,000 returns per 

0 

s 

around the "drain" times, which are listed on the 

www.irs.gov

transmission (Return Sequence Numbers 0000-9999); if fewer than 10,00

returns, the IRS recommends filing once per drain. Peak filing occur

e-file professional page at 

. 

 (859) 292-0137 – not a toll-free call) 

To assist transmitters in scripting automated logins and transmissions, 

see Appendix F. 

NOTE: Please note that additional text has been added throughout which 

incorporates information retrieved from the Trading Partners Users 

Manual. 

Publication 1346 October 1, 2012 Part 1 Page 5
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

1. FILE TRANSFER PROTOCOLS CHARACTER CODE AND FILE COMPRESSION 

 

 Protocols

 

a. File Transfer 

(1) FTP (with special permission – see note above) 

 (2) XMODEM-1K 

 (3) YMODEM-Batch 

 (4) ZMODEM 

 Transmitters may use any telecommunications software that is 

 compatible with the above file transfer protocols.

 . Character Codes b American Standard Code for Information Interchange (ASCII) 

 c. File Compression 

 COMPRESS 

 GZIP (Freeware available from www.gzip.org) 

NOTE: IRS does not support WINZIP or PKZIP. 

 2. TRADING PARTNER/TRANSMITTER INTERFACE (TPI)

 The Trading Partner/Transmitter Interface (TPI) of the Front-End 

erating 

ms Interface 

upper/lower 

oftware sends

 Processing Subsystem (FEPS) has two components: the Op

 System Interface (OSI) and the Electronic Filing Syste

 OSI and EFSI prompts and m

 case. The delete key (if the TP’s terminal emulation s

 (EFSI). The essages are in 

 X’7F’) or simultaneously entering the Control (“Ctrl”) and

 Backspace keys may be used to correct a mistake while ente

login ft

ring the 

 identification and password, (OSI interface). A er 

 successful login, the transmitter can use the Backspace ke "Ctrl") and "h" 

y (also 

 responses may be in upper or lower 

ication and

 generated by simultaneously entering the Control (

 keys), (EFSI interface). All

 case EXCEPT the login identif password, which are caseappears in 

ofile Data Base 

 default prompts, 

ank

 sensitive and must be entered with the exact case as it 

 the letter with your password and in the Transmitters Pr

(TPDB). 

 All responses are echoed back except the password. 

l

 On

 the cursor will be to the right of the colon and b (": "). 

 

3. TRANSMITTER PROFILE DATA BASE (TPDB)

The Transmitter Profile Data Base (TPDB) keeps track of the sequence 

number for the ETIN to date. The sequence number is in the 

Acknowledgement Reference File Name on the FEPS. The Acknowledgement 

Reference File Name is composed of MMDDnnnn. The 4-digit sequence 

number represents the number of the transmissions to date for that 

ETIN. The Acknowledgement Reference File Name as well as ETIN, 

Julian Day and 2-digit sequence number for the Julian Day, and 

FEPS-assigned Global Transaction Key (GTX Key) are linked to your 

Acknowledgement files and can be searched by the e-Help Desk Staff 

Assistors to research the status of a transmission. 

Publication 1346 October 1, 2012 Part 1 Page 6
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

4. ASYNCHRONOUS COMMUNICATIONS TRANSMITTER INTERFACE 

After dialing the assigned telephone number to the FEPS, the transmitter 

must first enter the carriage return <cr> character, w

be ge

hich typically can 

nerated by simultaneously entering the Control ("Ctrl") and "m" 

n ASCII login 

 Turn off call waiting (*70) before loggin FEPS to 

sions. (Check with your phone company to 

keys. This alerts the Operating System to transmit a

prompt. 

NOTE: g onto the avoid aborted ses

 verify use of *70 to disable call waiting). 

5. EXAMPLES 

below, boldface text indicates information sent by the 

 send a carriage 

 In the examples 

transmitter. The system will echo transmitter input and

return " ", followed by line feed <cr> " " after rec <lf> eipt of a "<cr>" 

from the transmitter. 

6. SUSPENDED TRANSMITTER

t EMS continue 

w to nsmit. 

Communication .01.11.a. 

 7. VIRUS DETECTION PROCEDURES FOR E-FILED TRANSMISSIONS FOR TRADING

A suspended transmitter will be allowed to log in o to 

to receive Acknowledgements, but will not be allo ed tra

Se o D e Secti n 1- ata 

 PARTNERS 

a. The Front-End Processing System (FEPS) will sc ev an ery transmission. 

 

 the file and b. If a virus is detected, FEPS will quarantine

immediately t pu a transmission Suspend Indicator on the 

e profile. 

P DED”, 

t to ick p A now dge nt es. 

age in a 

which will be 

ive this ACK 

P n continue 

up all ACK Files. 

f. TP must remove infected data and call the appropriate e-Help 

Desk (e-HD) at 1-866-225-0654 (toll free) when ready to 

re-transmit. 

g. The e-HD will remove the Suspend Indicator so that the TP can 

re-transmit the file and begin transmitting new files. 

 again. 

Publication 1346 October 1, 2012 Part 1 Page 7

Trading Partn r (TP)’s 

 

c. While online, the TP (transmitter) will see “SUS EN

but will be permit ed p u ck le me Fil 

d. The FEPS will create a Communications Error Mess

Communications Error Acknowledgement File, 

in XML format, with the message VIRUS DETECTED and the 

name of the virus. 

e. The next time the TP logs in, the TP will rece

file, but will not be able to transmit. The T

to pick 

ca

h. If another virus is detected, everything above will happen 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

8. LOGON VALIDATION SPECIFICATIONS 

 

 a. Transmission Inactivity

Any period of inactivity for 60 seconds will cause the 

disconnected. It is assumed that the line is bad or 

 line to be 

that there are 

 long-distance carrier for an 

problems in transmission, so the line is disconnected to prevent the 

transmitter from being charged by the

inactive open line. 

 b. Changing File Transfer Protocol Indicator (FTP)

default protocol. 

protocol. 

ompression

 The File Transfer Protocol indicated by the Trading Partner is 

 shown by menu item number 3 in brackets. If the Trading Partner has 

 not specified a protocol, Z-modem is assigned as a 

 A Trading Partner can choose menu Item 3 to change 

 c. han C ging File C 

 compression on the file transfer. 

. 

 

 The FEPS assigns by default no

 If the Trading Partner wants to use UNIX compression or GZIP 

 compression, this can be selected from menu Item 4

 See Exhibit 4-11. 

 

9. IMF TRADING PARTNER (1040) SESSION EXAMPLE

r (TP) who 

igures word processing document and do not necessarily

 display the exact spacing that is used by the FEPS. 

 

to the system. 

ner shown in 

terception, 

 personnel of 

ystem. 

ed and subject to criminal 

and civil penalties, including all penalties applicable to willful 

nspection of taxpayer records (under 

13A and 26 U.S.C. 7431). 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

iminal 

ful 

18 U.S.C. 1030 and 26 U.S.C. 7213A and 26 U.S.C. 7431).

The following discussion describes how a Trading Par

ll interact with the FEPS. The f

tne

 files Form 1040 wi

are formatted for a

Note: Password rules can be found in Appendix G. 

The following discussion describes how a TP logs on 

When a TP connects to EMS, the “Authorized Use” ban

Exhibit 3-1 is displayed. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, in

recording, reading, copying or capturing by authorized

all activities. There is no right to privacy in this s

Unauthorized use of this system is prohibit

unauthorized access (UNAX) or i

18 U.S.C. 1030 and 26 U.S.C. 72

Unauthorized use of this system is prohibited and subject to cr

and civil penalties, including all penalties applicable to will

unauthorized access (UNAX) or inspection of taxpayer records (under 

Exhibit 3-1 Authorized Use Banner 

Publication 1346 October 1, 2012 Part 1 Page 8
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

 9. IMF TRADING PARTNER (1040) SESSION EXAMPLE (continued) 

d as shown in 

 Exhibit 3 displayed, but 

he TP has typed).

 

 The TP is then prompted for his/her login id and passwor

 -2. (Note: Not only is the password not 

 also there is no indication of how many characters t

login: xxxxxxxx Password: 

 Exhibit 3-2 Login and Password Prompts 

 a. Successful Login – No Password Change Required 

s described in 

ibed in Section 

ain Menu may be displayed as described 

’s 

ction if 

b. Successful Login Password Change Required 

I in seven days or less, then the message 

yed and processing continues. (Note: “N” is 

days remaining until the password must be password has expired (90 days after the last password 

 change) the TP must change his/her password as described in Section 9e. 

Password must be changed in N day(s). 

If the TP correctly enters his/her EMS Login ID and password, there are 

several possible next steps: 

• The TP may be asked to register his/her Shared Secrets a

Section 9d. 

• The TP may be asked to change his/her password as descr

9e. 

• The official use banner and TP M

in Section 9h, if there are more than seven days until the TP

password expires. 

• The log on process may continue as described next in this se

the TP’s password expires in seven days or less. 

f the TP’s password will expire

 shown in Exhibit 3-3 is displa

 replaced by the number of 

changed.) Once the

 Exhibit 3-3 Password Change in N Days 

n incorrect 

n in Exhibit 

c. Unsuccessful Logon 

After each unsuccessful login attempt due to the TP entering a

EMS Login ID or password, the system displays the message show

3-4. 

 Login incorrect 

 

After three consecutive unsuccessful login attempts, the TP is disconnected. 

account is 

Secrets to re-enable the account and reset his/her password as described in 

Section 9f. 

If the TP’s account has been disabled prior to the TP’s current session, 

the processing will continue as described in Section 9f. This would happen 

after a TP’s account has been inactive for 45 days on a PY2011 system or 

the TP previously failed to provide the correct password in his/her last 

three consecutive attempts. 

Publication 1346 October 1, 20112 Part 1 Page 9

 Exhibit 3-4 Login Incorrect Message 

After three consecutive unsuccessful attempts with a correct EMS Login ID 

and an incorrect password (in one or more sessions), the TP's 

disabled. After the next log on attempt, the TP may then use his/her Shared 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

 9. IMF TRADING PARTNER (1040) SESSION EXAMPLE (continued) 

 TP correctly supplies his/her EMS Login ID and 

s crets before 

p o

the first 

s an active PY2012 user and logs in to the system for the | |

 upon request 

, phone number, and secret phrase). The TP is prompted to 

ronic Transmitter Identification Number (ETIN) as shown in 

 d. Registration of Shared Secrets 

There are times when a

pa sword, and then is required to register his/her Shared Se

r ceeding. These include: 

• The TP is a new user and the TP logs in to the system for 

time. 

• The TP i

first time during the PY2013 filing season. 

• The password was reset by the EMS System Administrator

from the TP. 

Initially, the TP is prompted to register his/her Shared Secrets (ETIN, 

EFIN, zip code

enter the Elect

Exhibit 3-5. 

 Enter your ETIN: 

Exhibit 3-5 Shared Secret ETIN Prompt 

If the TP enters an ETIN that is not five digits, the message shown in 

he TP is prompted again as shown in 

If this is the third unsuccessful 

Exhibit 3-6 is displayed, and then t

Exhibit 3-5 to enter his/her ETIN. 

attempt to enter a valid ETIN, the TP is disconnected. 

 Invalid ETIN: must be 5 digits. 

 Exhibit 3-6 ETIN Must Be 5 Digits Message 

ETIN that does not match the ETIN assigned to the 

 login prompt, the message shown in Exhibit 3-7 

xhibit 3-5 to 

t to enter a 

If the TP enters a 5-digit 

EMS Login ID entered at the

is displayed, and then the TP is prompted again as shown in E

enter his/her ETIN. If this is the third unsuccessful attemp

valid ETIN, the TP is disconnected. 

 Invalid ETIN. 

Exhibit 3-7 Invalid ETIN Message 

After successfully entering the ETIN, the TP is prompted to enter the TP's 

Electronic Filer Identification Number (EFIN) as shown in Exhibit 3-8. 

 Enter your EFIN associated with this ETIN: 

Exhibit 3-8 Shared Secret EFIN Prompt 

Publication 1346 October 1, 2012 Part 1 Page 10
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

 9. IMF TRADING PARTNER (1040) SESSION EXAMPLE (continued) 

 

If the TP enters an EFIN that is not six digits, the mess

Exhibit 3-9 is displayed, and then the TP is

 

age shown in 

 prompted again as shown in 

Exhibit 3-8 to enter his/her EFIN. If this is the third unsuccessful 

FIN, the TP is disconnected. 

 digits. 

attempt to enter a valid E

 Invalid EFIN: must be 6

Exhibit 3-9 Invalid EFIN Message 

After successfully entering the EFIN, the TP is prompted to enter his/her 

zip code as shown in Exhibit 3-10. 

 Enter your zip code: 

Exhibit 3-10 Shared Secret Zip Code Prompt 

at is not five digits, the message shown in 

ip code. If this is the third unsuccessful 

 Invalid zip code: must be 5 digits. 

If the TP enters a zip code th

Exhibit 3-11 is displayed, and then the TP is prompted again as shown in 

Exhibit 3-10 to enter his/her z

attempt to enter a zip code, the TP is disconnected. 

Exhibit 3-11 Invalid Zip Code Message 

o enter 

 Enter your phone number: 

After successfully entering the zip code, the TP is prompted t

his/her phone number as shown in Exhibit 3-12. 

Exhibit 3-12 Shared Secret Phone Number Prompt 

message shown in 

s shown in 

ird 

onnected. 

 Invalid phone number: must be 10 digits. 

If the TP enters a phone number that is not ten digits, the 

Exhibit 3-13 is displayed, and then the TP is prompted again a

Exhibit 3-12 to enter his/her phone number. If this is the th

unsuccessful attempt to enter a phone number, the TP is disc

Exhibit 3-13 Invalid Phone Number Message 

After successfully entering the phone number, the TP is prompted to enter 

his/her case-insensitive secret phrase and to confirm his/her secret phrase 

by re-entering it as shown in Exhibit 3-14. (Note: Not only are the initial 

secret phrase and the re-entered secret phrase not displayed, there is no 

indication of how many characters are typed by the TP.) 

Publication 1346 October 1, 2012 Part 1 Page 11
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040) SESSION EXAMPLE (continued) 

 Enter your secret phrase: 

 Re-enter your secret phrase: 

Exhibit 3-14 Shared Secret Phrase Prompt 

 the "Enter 

 enter his/her secret phrase. If this is the third 

If the TP does not enter the same secret phrase in response to

your secret phrase" and "Re-enter your secret phrase" prompts, then the 

message shown in Exhibit 3-15 is displayed. The TP is prompted again as 

shown in Exhibit 3-14 to

unsuccessful attempt to enter the secret phrase, the TP is disconnected. 

 Secret phrases don't match. 

Exhibit 3-15 Unmatched Secret Phrase Message 

If the TP enters a secret phrase that does not meet the format requirements, 

hrase. (Note: The 

ers listed in Appendix G. It may not 

 

 Invalid secret phrase: must be 1-20 alphanumeric/special chars; no spaces. 

the message shown in Exhibit 3-16 is displayed, and then the TP is prompted 

again as shown in Exhibit 3-14 to enter his/her secret p

secret phrase must be 1 to 20 characters long. It may contain alphanumeric 

characters plus the special charact

contain spaces. The secret phrase is not case sensitive.)

Exhibit 3-16 Invalid Secret Phrase Message 

If the TP’s responses have met the rules for Shared Secrets, the Shared 

c ssage shown in Exhibit 3-17 is displayed. 

 enter his/her 

P logs in to the system for the first 

 Administrator upon request 

gisters his/her 

n Section 9h. 

Se rets are stored and the me

After the TP successfully enters his/her Shared Secrets, processing 

continues as described in Section 9e. with prompting the TP to

new password if one of the following conditions exist: 

• The TP is a new user and the T

time. 

• The password was reset by the EMS System

from the TP. 

• The TP's password has expired. 

Otherwise, if the TP is an existing user and successfully re

Shared Secrets, Main Menu processing continues as described i

 

 Registration of Shared Secrets Successful. 

Exhibit 3-17 Shared Secrets Successfully Changed Message 

(Note: The TP will be able to use the new Shared Secrets to reset his/her 

password, if necessary, at either EMS processing center.) 

If the TP has concurrent sessions, only one session can change the Shared 

Secrets. If the TP attempts to change Shared Secrets in a second session, 

while the first session is actively changing the Shared Secrets, the message 

shown in Exhibit 3-18 is displayed and the TP is disconnected. 

Publication 1346 October 1, 2012 Part 1 Page 12
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040) SESSION EXAMPLE (continued) 

 Shared Secrets not changed. Another session is trying to change them. 

Exhibit 3-18 Another Login Session Changing Shared Secrets Mes

If a system error occurs during the registration of Shared Sec

Shared Se

sage 

rets, the 

crets may or may not have been stored. The message shown in 

e not stored, the TP is prompted for them during his/her next log 

 

Exhibit 3—19 is displayed and the TP’s session is terminated. If the Shared 

Secrets wer

on session.

System error. 

Exhibit 3-19 System Error Message 

 e. Changing Password 

A TP is required to change his/her password before proceeding to the Main 

ation of Shared Secrets after the 

ator. 

d Secrets. 

The TP did not successfully change his/her password when required 

during his/her previous log on session. 

• e and re-enable the TP's account. 

/her new password by re-entering it as shown in 

 Re-enter new password: 

Menu when one of the following conditions occurs: 

• The TP’s current password has expired after 90 days. 

• The TP successfully completed registr

TP's password was reset by the EMS System Administr

• The new TP successfully completed registration of Share

•

The TP's account was disabled and the TP used his/her Shared Secrets 

to authenticat

When any of these situations occur, the TP is prompted to enter a new 

password and to confirm his

Exhibit 

3-20. 

 Enter new password: 

Exhibit 3-20 New Password Prompts 

If the TP’s responses meet the rules for changing the password, the 

password is changed and the message shown in Exhibit 3-21 is displayed. 

(Note: Password rules can be found in Appendix G.) The TP will 

subsequently use the new password to log on to either EMS processing center. 

Main Menu processing then continues as described in Section 9h. 

 Password changed. 

 Exhibit 3-21 Password Change Confirmation 

Publication 1346 October 1, 2012 Part 1 Page 13
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040) SESSION EXAMPLE (continued) 

However, if the TP’s responses to the password prompts do not 

for changing the password, then an er

 

meet the rules 

ror message is displayed and the TP is 

ssword. A TP is 

 “Enter new 

word is not 

played. If the TP has 

unsuccessfully attempted to change his/her password less than three times, 

his/her new password as shown in Exhibit 3-20. If 

cessful attempt, the TP is disconnected. 

prompted again as shown in Exhibit 3-20 to enter his/her pa

given three tries to change his/her password. 

If the TP does not enter the same password in response to the

password” and “Re-enter new password” prompts, then the pass

changed and the message shown in Exhibit 3-22 is dis

the TP is prompted for 

this is the third unsuc

 New passwords don’t match. 

Exhibit 3-22 Unmatched New Passwords Message 

If the TP enters a new password that does not meet the rules, then the 

assword is not changed and the message shown in Exhibit 3-25 is displayed. 

ttempted to change his/her password less than 

d for his/her new password as previously shown 

d unsuccessful attempt, the TP is 

p

If the TP has unsuccessfully a

three times, the TP is prompte

in Exhibit 3-22. If this is the thir

disconnected. 

Password rule(s) have not been met. 

Exhibit 3-23 Password Rule Violation Message 

If the TP has concurrent sessions, only one sessio

If the TP attempts to log on to a second session, 

n can change the password. 

while the first session is 

-24 is 

Login failed. Another session is trying to change the password. 

actively changing the password, the message shown in Exhibit 3

displayed and the TP is disconnected. 

Exhibit 3-24 Another Login Session Changing Password Message 

 password 

displayed 

passwords on his/her next login. 

 System error. 

If a system error occurs during the change password operation, the

may or may not be changed. The message shown in Exhibit 3-25 is 

and the TP is disconnected. The TP may need to try both his/her old and new 

Exhibit 3-25 System Error Message 

 (Note: A successful password change is also synchronized between processing 

 years.) 

Publication 1346 October 1, 2012 Part 1 Page 14 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040) SESSION EXAMPLE (continued) 

 PY2011 | 

onsecutive 

ared Secrets to 

 the TP calls the IRS 

e-Help Desk before the TP tries to use his/her Shared Secrets, and requests 

ng the TP's Shared Secrets. 

f. Re-Enabling Account Using Shared Secrets 

If a TP’s account is disabled after 45 days of inactivity on a

system or the TP failed to provide a valid password in three c

attempts, the TP is given the opportunity to enter his/her Sh

re-enable his/her account as shown in Exhibit 3-26. If

that his/her account be re-enabled, the TP may be directed to re-enable 

his/her account on the system by enteri

 This account is currently disabled. 

 Do you wish to re-enable your account? Y/[N]: 

Exhibit 3-26 Re-enable a Disabled Account Prompt 

s anything other than “Y” or “y,” the TP's session is 

 the prompt affirmatively, the TP is 

ount by entering the TP's previously 

s as shown in Exhibit 3-27. 

If the TP enter

disconnected. If the TP responds to

prompted to authenticate his/her acc

entered Shared Secret

 Enter your ETIN: 

 Enter your EFIN associated with this ETIN: 

 Enter your zip code: 

 Enter your phone number: 

 Enter your secret phrase: 

Exhibit 3-27 Shared Secrets Prompts 

After the TP successfully enters his/her previously entered Shared Secrets, 

the TP is prompted to enter his/her new password as described in Section 9e. 

ters incorrect answers to any of the Shared Secrets 

 shown in Exhibit 3-28 is displayed, and 

his/her Shared Secrets as shown in 

ttempt (in one 

disconnected, 

again. 

 Invalid Shared Secrets. 

However, if the TP en

prompts in Exhibit 3-27, the message

the system prompts the TP again for 

Exhibit 3-27. If this is the third consecutive unsuccessful a

or more sessions) to enter the TP's Shared Secrets, the TP is 

the account is locked, and the TP will not be able to log on 

Exhibit 3-28 Invalid Shared Secrets Message 

after his/her account has been disabled and the 

in Exhibit 3-29 is displayed and the TP is disconnected. (Note: After the 

r the TP 

ontact the 

IRS e-Help Desk to request that his/her account be unlocked. 

 This account is locked. 

 Please contact the IRS e-Help Desk for assistance. 

If the TP attempts to log on 

TP unsuccessfully entered the Shared Secrets three times, the message shown 

TP's account is locked, there is no prompt asking the TP whethe

wishes to re-enable account.) If this happens, the TP should c

Exhibit 3-29 Locked Account Message 

Publication 1346 October 1, 2012 Part 1 Page 15
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040) SESSION EXAMPLE (continued) 

empts to log in, one 

n and password prompts. If EMS 

is unavailable because of scheduled down time, the message shown in 

EFS is currently unavailable. Additional information may be available on 

g. EMS Unavailable 

If the EMS application is not available when the TP att

of two messages is displayed after the logi

Exhibit 3-30 is displayed and the TP is disconnected. 

IRS quick alerts. 

Exhibit 3-30 EFS Unavailable Message 

scheduled reasons or the maximum 

ed, the message shown in 

d and the TP is disconnected. 

If the EMS application is unavailable for un

number of concurrent sessions has been reach

Exhibit 3-31 is displaye

 EFS is busy. Wait at least 10 minutes, then retry. 

Exhibit 3-31 EFS Busy Message 

ly completed the login process (including 

 and/or changing his/her password, if necessary), 

Exhibit 3-32. 

h. EMS Main Menu Processing 

Once the TP has successful

registering Shared Secrets

the “last login” message is displayed as shown in 

 Last login: Tue Sep 4 10:39:31 from computer name

Exhibit 3-32 Last Login Message 

The “Official Use” banner shown in Exhibit 3-33 is then displayed. 

------------------------------ O N L Y 

 # # # 

 # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 F O R O F F I C I A L U S E O N L Y 

 -------------------------------------------------------- 

 --------------------------

 F O R O F F I C I A L U S E 

 # ##### #### 

 # 

 # 

 U.S. GOVT. computer 

 Exhibit 3-33 "Official Use" Banner 

Publication 1346 October 1, 2012 Part 1 Page 16 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040) SESSION EXAMPLE (continued) 

 Next, the Main Menu is displayed as shown in Exhibit 3-34. 

ssion Status Report 

assword 

te Return Menu (available for State use only) 

knowledgment File(s) 

hared Secrets 

 Enter your choice: 

MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [ZMODEM] 

4) Change Compression Method [NONE] 

5) Request Transmi

6) Change P

7) Show Sta

8) Reset Ac

9) Change S

 Exhibit 3-34 Main Menu 

Publication 1346 October 1, 2012 Part 1 Page 17
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS)

9. IMF TRADING PARTNER (1040) SESSION EXAMPLE (continued)

From the Main Menu, the non-State TP can now choose to end the

receive acknowledgment files and transmit a file, change the p

compression settings, request a Transmission Status Report, c

password, reset acknowledgment file(s), or Change Shared Secre

the TP completes options 2 through 6, option 8, or option 9, t

automatica

 

 session, 

rotocol and/or 

hange his/her 

ts. Whenever 

he TP is 

lly returned to the Main Menu screen. If a non-State TP selects 

option 7, the message shown in Exhibit 3-35 is displayed along with the Main 

Menu. If the non-State TP selects option 7 three times, the TP is 

dis

 Protocol [FTP] 

sion Method [NONE] 

mission Status Report 

 (available for State use only) 

set Acknowledgment File(s) 

ange Shared Secrets 

 only. 

/Send File(s) 

otocol [ZMODEM] 

d [NONE] 

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s) 9) Change Shared Secrets 

 Enter your choice: 

connected. 

 MAIN MENU 

1) Logoff 

2) Receive/Send File(s)

3) Change File Transfer

4) Change Compres

5) Request Trans

6) Change Password 

7) Shown State Return Menu

8) Re

9) Ch

 Enter your choice: 7 

 Invalid option. For State use

MAIN MENU 

1) Logoff 

2) Receive

3) Change File Transfer Pr

4) Change Compression Metho

 Exhibit 3-35 Initial Main Menu for State TP 

Publication 1346 October 1, 2012 Part 1 Page 18 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 9. IMF TRADING PARTNER (1040) SESSION EXAMPLE (continued) 

From the Main Menu, the State TP can now choose to end the s

acknowledgment files and transmit a state ACK file, change the

and/or compression settings, request a Transmission Status Rep

his/her password, request the State Return Menu to perform the

 

ession, receive 

 protocol 

ort, change 

 State 

e(s), or Change 

, the State TP 

.e., is not 1-8, then an invalid menu selection message along with the Main 

ample is provided in Exhibit 3-36. If the TP fails 

n in three attempts, the TP is disconnected. 

 Protocol [ZMODEM] 

ompression Method [NONE] 

Transmission Status Report 

6) Change Password 

nu (available for State use only) 

t File(s) 

red Secrets 

in. 

nd File(s) 

e Transfer Protocol [ZMODEM] 

d [NONE] 

tus Report 

6) Change Password 

7) Show State Return Menu (available for State use only) 

8) Reset Acknowledgment File(s) 

9) Change Shared Secrets 

 Enter your choice: 

functions described in Section 9, or reset acknowledgment fil

Shared Secrets. Whenever the TP completes options 2 through 9

is automatically returned to the Main Menu screen. 

 

If any TP enters a character that is not one of the listed number choices, 

i

Menu is displayed. An ex

to make selectio a valid 

MAIN MENU 

1) Logoff 

2) Receive/Send File(s)

3) Change File Transfer

4) Change C

5) Request 

7) Show State Return Me

8) Reset Acknowledgmen

9) Change Sha

 Enter your choice: 0

Invalid menu selection. Try aga

MAIN MENU 

1) Logoff 

2) Receive/Se

3) Change Fil

4) Change Compression Metho

5) Request Transmission Sta

 Exhibit 3-36 Invalid Main Menu Selection 

Publication 1346 October 1, 2012 Part 1 Page 19 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 9. IMF TRADING PARTNER (1040) SESSION EXAMPLE (continued) 

d in brackets 

wise, the TP’s 

o the “Change 

 protocols and 

ere the “File 

are discussed. 

thod is “NONE.” 

must select a 

If the TP has 

d 

he 

sion method. 

pond in 60 seconds the following 

FROM EFS.” and the TP is disconnected. 

1

 

 how to change the TP’s communication protocol 

and compression settings. 

To change the transmission protocol, the TP chooses “Change File 

Transfer Protocol” as shown in Exhibit 4-1. 

nd File(s) 

[ZMODEM] 

E] 

se only) 

For all TPs, the current file transfer protocol is displaye

next to the “Change File Transfer Protocol” menu item. Like

current compression method is displayed in brackets next t

Compression Method” menu item. The possible file transfer

compression method values are identified in Section 4 wh

Transfer Protocols” and “File Compression Methods” menus 

It should be noted that a TP’s initial compression me

Since EMS does not auto-sense compressed files, a TP 

compression method before submitting compressed files. 

selected a compression method, his/her acknowledgment files an

Transmission Status Report are compressed and returned using t

selected compres

At any prompt, if the TP does not res

message is displayed: “DISCONNECTING 

0. CHANGING SETTINGS 

 a. Changing the Transmission Protocol

This section explains

MAIN MENU 

1) Logoff 

2) Receive/Se

3) Change File Transfer Protocol 

4) Change Compression Method [NON

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for State u

8) Reset Acknowledgment File(s) 

9) Change Shared Secrets 

Enter your choice: 3 

 Exhibit 4-1 Choosing Change File Transfer Protocol 

When the TP chooses “Change File Transfer Protocol,” the menu shown 

depends on whether or not the TP has been approved to use the FTP protocol 

(see Appendix C for FTP usage). If the TP cannot use the FTP protocol, 

 the TP’s 

s “ZMODEM.” 

1) Return to MAIN MENU

2) [ZMODEM] 

3) XMODEM-1K 

4) YMODEM BATCH 

 Enter your choice: 

the menu shown in Exhibit 4-2 is displayed. Brackets frame

current file transfer protocol. The TP’s initial setting i

FILE TRANSFER PROTOCOLS MENU 

 Exhibit 4-2 Initial File Transfer Protocol Menu Display without FTP 

Publication 1346 October 1, 2012 Part 1 Page 20
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

10. CHANGING SETTINGS (continued) 

he/she must 

 before being 

e FTP. Once the TP’s FTP configuration information has 

been added to the EMS system, then the menu shown in Exhibit 4-3 

is spl

E TRANSFER PROTOCOLS MENU 

 

 

If the TP has been approved to use the FTP protocol,

provide certain configuration information to the IRS

able to us

di ayed. 

 FIL

1) Return to MAIN MENU 

2) [ZMODEM] 

3) XMODEM-1K

4) YMODEM BATCH 

5) FTP 

 Enter your choice: 

 Exhibit 4-3 Initial File Transfer Protocol Menu Display with FTP 

The TP can change the protocol or return to the Main Menu. 

Exhibit 4-4 demonstrates the TP changing his/her file transfer 

protoc

 PROTOCOLS MENU 

 Enter your choice: 5

ol to FTP. 

FILE TRANSFER

1) Return to MAIN MENU 

2) [ZMODEM] 

3) XMODEM-1K 

4) YMODEM BATCH 

5) FTP 

 Exhi Changin bit 4-4 g File Transfer Protocol to FTP 

 After the TP selects a protocol, the Main Menu is redisplayed with the 

 selected protocol in brackets as shown in Exhibit 4-5. This protocol 

 setting is saved and is used for all future incoming/outgoing file transfers 

 unless the TP changes the protocol again. 

 MAIN 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [FTP] 

7) Show State Return Menu (available for State use only 

8) Reset Acknowledgment File(s) 

9) Change Shared Secrets 

 Enter your choice: 

MENU

1) Logoff 

4) Change Compression Method [NONE] 

5) Request Transmission Status Report 

6) Change Password 

 Exhibit 4-5 Redisplay of Main Menu after Protocol Change 

Publication 1346 October 1, 2012 Part 1 Page 21
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued 

10. CHANGING SETTINGS (continued) 

 While in the File Transfer Protocols Menu, any character other than one 

of the menu number choices is considered invalid (as shown in Exhibit 4-6). 

RANSFER PROTOCOLS MENU 

4) YMODEM BATCH 

 FILE T

1) Return to MAIN MENU 

2) [ZMODEM] 

3) XMODEM-1K 

5) FTP 

 Enter your choice: 0

Exhibit 4-6 Invalid File Transfer Protocol Menu Selection 

If the TP enters an invalid character, an invalid menu selection message 

along with the File Transfer Protocols Menu is displayed as shown in 

Exhibit 4-7. If the TP fails to make a valid selection in three attempts, 

the P w

 

SFER PROTOCOLS MENU 

4) YMODEM BATCH 

5) FTP 

 Enter your choice: 

 T ill be disconnected. 

Invalid menu selection. Try again. 

 FILE TRAN

1) Return to MAIN MENU 

2) [ZMODEM] 

3) XMODEM-1K

Exhibit 4-7. Invalid File Transfer Protocol Menu Selection 

 Error Message 

Publication 1346 October 1, 2012 Part 1 Page 22
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

10. CHANGING SETTINGS (continued) 

le Transfer Protocols 

Menu or chooses “Return to MAIN MENU,” the Main Menu is redisplayed 

otocol in brackets (Exhibit 4-8). 

ethod [NONE] 

ission Status Report 

ssword 

or State use only) 

After the TP chooses a valid option from the Fi

with the newly chosen pr

MAIN MENU 

1. Logoff 

2. Receive/Send File(s) 

3. Change File Transfer Protocol [FTP] 

4. Change Compression M

5. Request Transm

6. Change Pa

7. Show State Return Menu (available f

8. Reset Acknowledgment File(s) 

9. Change Shared Secrets 

 Enter your choice: 

 Exhibit 4-8 Redisplay of Main Menu after Protocol Change 

e Logoff to end the 

ession Method 

 To change the compression method, the TP chooses “Change 

 Compression Method” from the Main Menu as shown in Exhibit 4-9. 

Send File(s) 

3) Change File Transfer Protocol [FTP] 

ONE] 

ble for State use only) 

8) Reset Acknowledgment File(s) 

ets 

4

 The TP can choose any menu item to continue or choos

 session. 

 b. Changing the Compr

MAIN MENU 

1) Logoff 

2) Receive/

4) Change Compression Method [N

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (availa

9) Change Shared Secr

Enter your choice: 

 Exhibit 4-9 Choosing “Change Compression Method” 

ethods Menu is displayed as shown in Exhibit 

FILE COMPRESSION METHODS MENU 

1) Return to MAIN MENU 

2) [None] 

3) GZIP 

4) COMPRESS 

 Enter your choice: 

 The File Compression M

 4-10. Brackets frame the current compression method. 

 Exhibit 4-10 Initial File Compression Methods Menu Display 

Publication 1346 October 1, 2012 Part 1 Page 23
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

Note: The two supported compression methods are gzip (a freeware program 

available at www.gzip.org) and compress (a Unix compression ut

the TP chooses 3) GZIP or 4) COMPRESS and sends a file that w

using PKZIP file format 2.04g, EMS is able to decompress the 

files that are returned to the TPs are named based on the co

method chosen. For example, a TP sends in a file named abc

with PKZIP 9 and chooses option 3) GZIP. The Ack file return

the extension beginning with .GZ. See Exhibit A-1 in Appendi

complete list of possible Ack file names. PKZIP an

ility). If 

as compressed 

file. EMS Ack 

mpression 

.zip compressed 

ed will have 

x A for the 

d WINZIP will then 

ere both 

of PKZIP’s new 

ryption capabilities because of the “key management” issue. 

The TP can change his/her compression method or return to the Main Menu. 

Exhibit 4-11 demonstrates the TP changing his/her compression method to 

gzip. 

MPRESSION METHODS MENU 

o MAIN MENU 

2) [None] 

decompress these files successfully. PKZIP 9 and WINZIP 9 w

successfully tested with EMS. EMS does not support the use 

enc

FILE CO

1) Return t

3) GZIP 

4) COMPRESS 

 Enter your choice: 3

 Exhibit 4-11 Changing Compression Method to GZIP 

u is redisplayed 

ackets as shown in Exhibit 4-12. 

This compression method setting is saved and is used for all future 

ransfers unless the TP changes the compression 

initial setting is “None.” Before using 

compression, the TP must select a method from the File Compression 

Methods Menu. (If, after choosing the compression method, the TP 

sends a file and EMS fails to decompress it, the file is rejected 

and an error acknowledgment is sent to the TP. Refer to Appendix B 

for the format of this error acknowledgment). 

1) Logoff 

4) Change Compression Method [GZIP] 

5) Request Transmission Status Report 

6) Change Password 

9) Change Shared Secrets 

 Enter your choice: 

After the TP chooses a compression m

with the selected method framed by br

ethod, the Main Men

incoming/outgoing file t

method again. The TP’s 

MAIN MENU 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [FTP] 

7) Show State Return Menu (available for State use only) 

8) Reset Acknowledgment File(s) 

 Exhibit 4-12 Main Menu Display After Change Compression Method Menu 

Publication 1346 October 1, 2012 Part 1 Page 24
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

While in the File Compression Methods Menu, any character other than one of 

the menu number choices is considered invalid (as shown in Exhibit 4-13).

 METHODS MENU 

rn to MAIN MENU 

FILE COMPRESSION

1) Retu

2) [None] 

3) GZIP 

4) COMPRESS 

 Enter your choice: 5

 

 If the TP enters an invalid character, an invalid menu selection message 

ion Methods Menu is displayed as shown in 

 to make a valid selection in three attempts, 

 e 

 Invalid menu selection. Try again. 

SSION METHODS MENU 

 Exhibit 4-13 Invalid File Compression Menu Selection 

along with the File Compress

Exhibit 4-14. If the TP fails

th TP is disconnected. 

FILE COMPRE

1) Return to MAIN MENU 

2) None 

3) [GZIP] 

4) COMPRESS 

Enter your choice: 

 Exhibit 4-14 Invalid File Compression Methods Menu Selection Response 

After the TP chooses a valid option from the File Compression Methods 

Menu or chooses “Return to MAIN MENU,” the Main Menu is redisplayed 

with the newly chosen compression method in brackets (Exhibit 4-15). 

6) Change Password 

7) Show State Return Menu (available for State use only) 

 Enter your choice: 

MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [FTP] 

4) Change Compression Method [GZIP] 

5) Request Transmission Status Report 

8) Reset Acknowledgment File(s) 

9) Change Shared Secrets 

 Exhibit 4-15 Main Menu Display After Change Compression Method Menu 

The TP can now choose any menu item to continue or choose Logoff to 

end the session. 

Publication 1346 October 1, 2012 Part 1 Page 25
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

P receives acknowledgment files and/or transmits 

a file by choosing “Receive/Send File(s).” This section discusses 

 receiving acknowledgment files. 

ethod [GZIP] 

ission Status Report 

assword 

ile(s) 

11. RECEIVING ACKNOWLEDGMENTS 

 From the Main Menu, the T

MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [FTP] 

4) Change Compression M

5) Request Transm

6) Change P

7) Show State Return Menu (available for State use only) 

8) Reset Acknowledgment F

9) Change Shared Secrets 

 Enter your choice: 2

 Exhibit 5-1 Choosing Receive/Send File(s) 

 When the TP chooses the “Receive/Send File(s)” menu item, the EMS TP 

ledgment files 

t files, the 

 processing continues as 

 to submit files even if there 

ailbox: 000 

 nt I erface software checks to see if there are acknow to be sent to the TP. If there are no acknowledgmen

 m essage in Exhibit 5-2 is displayed and

 discussed in Section 6. This allows TPs

 are no acknowledgment files waiting for delivery. 

 

 Number of Acknowledgment File(s) in outbound m

 Exhibit 5-2 Zero Acknowledgment File Display 

 If there are acknowledgment files, the text shown in Exhibit 5-3 is 

 displayed. The message shows the number of acknowledgment files 

 waiting for delivery to the TP. All acknowledgment files waiting for 

 delivery to the TP are delivered before the TP can submit a file. 

 Main Menu. 

uring the 

 Number of Acknowledgment File(s) in outbound mailbox: 003 

 Are you ready to receive files? Y/[N]: Y or y

 The count of acknowledgment files is updated every time the TP 

 selects item 2) Receive/Send File(s), from the

 Additional acknowledgment files that were generated d

 session are reflected in this count. 

 Exhibit 5-3 One or More Acknowledgment Files Display 

 If the TP enters anything other than “Y” or “y,” the Main Menu as 

 shown in Exhibit 5-1 is redisplayed. If the TP fails to respond 

 affirmatively three consecutive times he/she is disconnected. 

Publication 1346 October 1, 2012 Part 1 Page 26
SECTION 1 – DATA COMMUNICATION

.01

 notifying the 

The message 

modem, the 

ge in Exhibit 5-4 is displayed. For FTP, the message shown in 

bit 5-5 is displayed. The file transfer begins after the appropriate 

 EFS ready for modem download. 

 IRS Front-end Processing Subsystem (FEPS) continued 

If the TP responds to the prompt affirmatively, a message

TP that the file transfer is about to begin is displayed. 

depends on the protocol being used. For Zmodem, Xmodem or Y

messa

Exhi

notice. 

 

 

 Exhibit 5-4 Modem Download Notice 

 

 Putting File(s) by FTP. 

 

 

e TP is also 

h file is separately compressed. (See Appendix A 

for a description of acknowledgment file names). 

 transmission did not 

 a row, 

 Error transmitting Acknowledgement File(s). 

 Exhibit 5-5 FTP “Putting Files” Notice 

All acknowledgment files are sent as separate files. If th

using compression, eac

If the TP interface software detects that the

complete successfully, the message in Exhibit 5-6 is displayed followed 

by the Main Menu (Exhibit 5-1). If this happens three times in

the TP will be disconnected. 

 Exhibit 5-6 Acknowledgment File Transmission Error Message 

 TP interface software does not detect an error, the message 

shown in Exhibit 5-7 is displayed. 

 Acknowledgement File(s) transmission complete. 

 

If the

 Exhibit 5-7 Acknowledgement File Transmission Complete Message 

 

Publication 1346 October 1, 2012 Part 1 Page 27

 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 

on 12 

rocess 

is not allowed 

to transmit new files. Instead, the message “SUSPENDED TRANSMITTER/ETIN” 

is displayed, and the TP is disconnected from EMS (Exhibit 5-8). 

 

 a. Suspended Transmitter Message 

Next, the TP is asked if he/she wants to send a file. Secti

discusses sending files. After the receive acknowledgment p

has completed, if the TP has been suspended, he/she 

SUSPENDED TRANSMITTER/ETIN. 

 Disconnecting from EFS. 

Exhibit 5-8 Suspended TP Message 

A suspended transmitter is allowed to log on to the EMS to continue 

to receive Acknowledgements but not allowed to transmit. Suspension 

oc r

pendix B) 

• Submission of a file with an XML threat (refer to Appendix B) 

• Suspension by tax examiner for procedural reasons 

 Should this occur, the TP must contact the IRS e-Help Desk to request

 removal of the suspended status.

Publication 1346 October 1, 2012 Part 1 Page 28

cu s for the following re sons: a 

• Submission of a file with a virus (refer to Ap
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

12. SENDING FILES

ion describes the process of transmitting files to EMS. 

s 

here 

files to receive, the TP is asked if he/she 

After the receive acknowledgements process has completed, or 

s to receive, the TP is 

asked if he/she wants to send a file as shown in Exhibit 6-1. 

This sect

 It details the messages and prompts for TPs registered a

 transmitters. 

 After the receive ack

 are no acknowledgment 

nowledgement process has completed, or if t

 wants to send a file as shown in Exhibit 6-1. a. Starting the Send Process 

if there are no acknowledgment file

 Do you want to send a file? Y/[N]: Y or y 

 Exhibit 6-1 Send Tax Return File Prompt 

 the Main Menu 

are no 

 TP fails 

nnected. 

tart the file transfer as shown 

rogram now. 

If the TP enters anything other than “Y” or “y,”

as shown in Exhibit 6-1 is redisplayed. If there 

acknowledgment files for the TP to receive and the

to respond affirmatively three times in a row, the TP is 

disco

Otherwise, the next prompt depends on the file transfer 

protocol being used. If the TP is using Zmodem, Ymodem, or 

Xmodem, he/she is prompted to s

in Exhibit 6-2. SECTION 1 – DATA COMMUNICATION 

 

 Enter an upload command to your modem p

 Exhibit 6-2 Modem Upload Prompt 

 the FTP protocol, he/she is prompted to 

xhibit 6-3. After supplying 

 that the FTP transfer is 

beginning. This notice is also shown in Exhibit 6-3. 

 

 Enter the LOCAL name of the file you are sending from 

 your system: myfile

 Getting file by FTP. 

 

If the TP is using

supply a file name as shown in E

the file name the TP is notified

 Exhibit 6-3 FTP File Name Prompt 

Publication 1346 October 1, 2012 Part 1 Page 29
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

3 with only a 

eturn (<CR>), then the notice shown in Exhibit 6-4 is displayed. 

If the TP responds with only a <CR> three times in a row, the TP is 

dis

 name. 

you are sending from 

If the TP responds to the filename prompt in Exhibit 6-

carriage r

connected. 

 Invalid file

Enter the LOCAL name of the file 

 your system: <CR> 

 Exhibit 6-4 Invalid File Name Message 

s beginning 

/her file 

the TP’s 

onds, the TP is disconnected. 

If the TP Interface software detects that the transmission did not 

complete successfully, the message in Exhibit 6-5 is displayed 

followed by the Main Menu. If this happens three consecutive times, 

th

Once the TP has been notified that the file transfer i

(Exhibit 6-2 or 6-3), the TP has 60 seconds to begin his

transfer. If the EMS does not receive at least part of 

file within 60 sec

e TP is disconnected. 

 Error receiving file. You must send it again. 

 Exhibit 6-5 Transmission Receipt Error Message 

If the TP Interface software does not detect an error, the tra

confirmation message shown in Exhibit 6-6 is displayed fol

 Main Menu (Exhibit 6-7). If the TP hangs up without r

 confirmation message, there is no guarantee that the EMS will

 file(s). 

nsmission 

lowed by the 

eceiving the 

 process the 

The transmission confirmation message contains the Global Transmission Key 

(GTX Key) and the ACK File Reference Name. The GTX Key is the unique 

 E S to by the TP, and is used to 

th fil sequent acknowledgment. The 

structing the name of the 

 (See Appendix A for a 

 description of the GTX Key and its relationship to the ACK File Reference 

 Name.) 

 Transmission file has been received with the following GTX Key: 

 U20101020123423.1700 10200001 

identifier assigned by the M the file sent

track the processing of e e and its sub

 ACK File Reference Name is used when con

 acknowledgment file delivered to the TP. 

 Exhibit 6-6 Transmission Confirmation Message 

Publication 1346 October 1, 2012 Part 1 Page 30
SECTION 1 – DATA COMMUNICATION

.01

 Exhibit 6-7. The TP can 

 choose a menu item to continue or Logoff to end the session. 

 Status Report 

Password 

ate Return Menu (available for State use only) 

s 

 Enter your choice: 

 IRS Front-end Processing Subsystem (FEPS) continued 

The Main Menu is displayed again as shown in

MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [FTP] 

4) Change Compression Method [GZIP] 

5) Request Transmission

6) Change 

7) Show St

8) Reset Acknowledgment File(s) 

9) Change Shared Secret

 Exhibit 6-7 Main Menu Display 

 

Publication 1346 October 1, 2012 Part 1 Page 31
SECTION 1 – DATA COMMUNICATION

.01 em (FEPS) continued 

1

ain Menu 

ports are 

ll show the 

00 a.m. 

tatus of all 

ed to other 

p rt m y be requested 

 report is returned to the TP in a Hypertext Markup 

at file that is suitable for offline viewing with a 

Web browser (or other product which recognizes HTML format). 

 

 Protocol [FTP] 

sion Method [GZIP] 

Transmission Status Report 

r State use only) 

 IRS Front-end Processing Subsyst

3. REQUEST TRANSMISSION STATUS REPORT 

A Transmission Status Report may be requested from the M

shown in Exhibit 7-1. Examples of Transmission Status Re

contained in Appendix D. A transmission status report wi

status of all transmissions submitted by the TP since 12:

five days ago. For State TPs, the report also shows the s

state acknowledgments that have been received and redirect

TPs since 12:00 a.m. five days ago. Only one re o a

per TP session. The

Language (HTML) form

MAIN MENU 

1) Logoff 

2) Receive/Send File(s)

3) Change File Transfer

4) Change Compres

5) Request 

6) Change Password 

7) Show State Return Menu (available fo

8) Reset Acknowledgment File(s) 

9) Change Shared Secrets 

 Enter your choice: 5

Exhibit 7-1 Choosing Request Transmission Status Report 

quest Transmission Status Report” menu 

he TP that the report transfer is about 

 Ymodem, the message in Exhibit 7-2 is 

displayed. For FTP, the message shown in Exhibit 7-3 is displayed. 

The file transfer will begin after the appropriate message. 

When the TP chooses the “Re

item, a message notifying t

to begin is displayed. The message depends on the protocol being 

used. For Zmodem, Xmodem, or

EFS ready for Report download. 

Exhibit 7-2 Modem Download Message 

 Putting Report by FTP. 

Exhibit 7-3 FTP “Putting Report File” Message 

If the TP has selected compression, the report is compressed. 

(See Appendix D for a description of Transmission Status Report 

file names.) 

Publication 1346 October 1, 2012 Part 1 Page 32
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

ssion did not 

displayed 

followed by the Main Menu. If this happens three times in a row, 

If the TP Interface software detects that the transmi

complete successfully, the message in Exhibit 7-4 is 

the TP is disconnected. 

Error transmitting Report File. 

Exhibit 7-4 Report File Transmission Error Message 

If the TP Interface software does not detect an error, the message 

shown in Exhibit 7-5 is displayed. 

 Report File transmission complete. 

Exhibit 7-5 Report File Transmission Complete Message 

TPs can make only one report request per session. If the TP tries 

to request a report again, the message shown in Exhibit 7-6 is 

displayed followed by the Main Menu. If this happens three 

times in a session, the TP is disconnected. 

 Only one Report request allowed. 

After the file transfer has completed, the Main Menu is redisplayed. 

Exhibit 7-6 Report Request Error 

Publication 1346 October 1, 2012 Part 1 Page 33 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

s. When a TP 

nter, it will 

 to the other EMS processing center. Therefore, 

edures once 

 To change his/her password, the TP chooses “Change Password” 

 as shown in Exhibit 8-1. 

 Protocol [ZMODEM] 

sion Method [NONE] 

ansmission Status Report 

ilable for State use only) 

) 

14. CHANGING PASSWORD 

 

 TPs are responsible for maintaining their password

 changes his/her password at one EMS processing ce

 be propagated

 a TP should only execute the change password proc

 per new password. 

MAIN MENU 

1) Logoff 

2) Receive/Send File(s)

3) Change File Transfer

4) Change Compres

5) Request Tr

6) Change Password 

7) Show State Return Menu (ava

8) Reset Acknowledgment File(s

9) Change Shared Secrets 

 Enter your choice: 6

Exhibit 8-1 Choosing “Change Password” 

ted to enter his/her current password and 

w password twice as shown in Exhibit 8-2. 

asswords not be displayed, but also there 

s the TP has typed. 

bed in Appendix G. 

 Re-enter new password: 

The TP is then promp

to enter his/her ne

Not only will the p

will be no indication of how many character

The new password must meet the rules descri

 Enter current password: 

 Enter new password: 

 Exhibit 8-2 Current and New Password Prompts 

r changing the password, 

the password is changed and the message shown in Exhibit 8-3 is 

displayed. The TP will now use the new password to log into any 

EMS processing center. The Main Menu is then redisplayed as 

shown in Exhibit 8-4. 

 

If the TP’s responses meet the rules fo

 Password changed. 

 Exhibit 8-3 Password Change Confirmation 

Publication 1346 October 1, 2012 Part 1 Page 34 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 Status Report 

sword 

 Return Menu (available for State use only) 

ts 

MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [ZMODEM] 

4) Change Compression Method [NONE] 

5) Request Transmission

6) Change Pas

7) Show State

8) Reset Acknowledgment File(s) 

9) Change Shared Secre

 Enter your choice: 

Exhibit 8-4 Redisplay of Main Menu 

et the rules 

isplayed. A 

 his/her password. 

less than three times, he/she is prompted for his/her current and 

new passwords as previously shown in Exhibit 8-2. If this is the 

third unsuccessful attempt, then the Main Menu is redisplayed as 

If the TP’s responses to the password prompts do not me

for changing the password, then an error message is d

TP is given at most three tries per session to change

If the TP incorrectly enters his/her current password, the password 

is not changed and the message shown in Exhibit 8-5 is displayed. 

If the TP has unsuccessfully attempted to change his/her password 

previously shown in Exhibit 8-4. 

 

 Incorrect current password. 

Exhibit 8-5 Incorrect Current Password Message 

new password” and “Re-enter new password” prompts, then the password 

is not changed and the message shown in Exhibit 8-6 is displayed. If 

the TP has unsuccessfully attempted to change his/her password less 

than three times, he/she is prompted for his/her current and new 

passwords as previously shown in Exhibit 8-2. If this is the third 

unsuccessful attempt, then the Main Menu is redisplayed as previously 

shown in Exhibit 8-4. 

 

 New passwords don’t match. 

If the TP does not enter the same password in response to the “Enter 

Exhibit 8-6 Unmatched New Passwords Message 

Publication 1346 October 1, 2012 Part 1 Page 35 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

s identified 

essage shown 

y attempted to 

 is prompted for 

ords as previously shown in Exhibit 8-2. 

If the TP enters a new password that does not meet the rule

in Appendix G, then the password is not changed and the m

in Exhibit 8-7 is displayed. If the TP has unsuccessfull

change his/her password less than three times, he/she

his/her current and new passw

If this is the third unsuccessful attempt, then the Main Menu is 

redisplayed as shown in Exhibit 8-4. 

 Password rule(s) have not been met. 

Exhibit 8-7 Password Rule Violation Message 

 changed 

new passwords 

as shown in Exhibit 8-2, the password is not changed and the message shown 

in Exhibit 8-8 is displayed. The TP is then returned to the Main Menu as 

previously shown in Exhibit 8-4. If it has been less than seven days and 

the TP needs to change his/her password, he/she should contact the IRS 

ehanged. 

If it has been less than seven days since the last time the TP

his/her password, he/she is prompted for his/her current and 

Help Desk. 

 Less than 7 days from last change. Password not c

Exhibit 8-8 Less Than 7 Days Message 

If the TP has concurrent sessions, only one can change the password. 

If the TP attempts to change his/her password in more than one session, 

only one will be allowed and the message shown in Exhibit 8-9 is 

displayed to the other session(s). After this message is displayed, 

n in Exhibit 8-4. 

ying to change the 

password. 

the TP is returned to the Main Menu as previously show

 Password not changed. Another session is tr

Exhibit 8-9 Another Session Changing Password Message 

If a system error occurs during the change password operation, the 

password may or may not be changed. The messages shown in Exhibit 8-10 

are displayed and the TP’s session is terminated. The TP may need to try 

both his/her current and new passwords on his/her next login. 

 System error. 

 DISCONNECTING FROM EFS. 

Exhibit 8-10 System Error and Disconnecting Message 

Publication 1346 October 1, 2012 Part 1 Page 36 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 du ng a 

 mor than 

immediately. If 

therwise 

 

Not e password prompts for this scenario. 

The TP can only choose the “Change Password” menu item once ri

session. If the TP chooses the “Change Password” menu item e

once, the message shown in Exhibit 8-11 is displayed 

this happens three times in a session, the TP is disconnected; o

the Main Menu is redisplayed as previously shown in Exhibit 8-4.

e: The TP will not go through th

 Can only choose Change Password once. 

Exhibit 8-11 Change Password Once Message 

em error the Main Menu is displayed as 

 change 

STATE RETURN MENU 

 The State TP chooses “Show State Return Menu” (available for State use 

 only) to retrieve state return data, reset state return files, or to 

 generate a “State Files to Download Report”. 

 

File Transfer Protocol [ZMODEM] 

port 

7) Show State Return Menu (available for State use only) 

8) Reset Acknowledgment File(s) 

9) Change Shared Secrets 

 Enter your choice: 

Except in the case of a syst

previously shown in Exhibit 8-4 after the TP completes the

password process whether or not he/she was successful. 

15. EXECUTING THE 

 

MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change 

4) Change Compression Method [NONE] 

5) Request Transmission Status Re

6) Change Password 

Exhibit 9-1 Choosing “Show State Return Menu” 

Publication 1346 October 1, 2012 Part 1 Page 37 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 

ses “Show State Return Menu (available for 

State use only)” from the Main Menu, the State Return Menu shown 

in Exhibit 9-2 is displayed. 

to MAIN MENU 

tate File 

eturn File(s) 

 a. State Return Menu 

When the State TP choo

STATE RETURN MENU 

1) Return 

2) Reset S

3) Request State Files to Download Report 

4) Receive State R

 Enter your choice: 

Exhibit 9-2 State Return Menu 

If the State TP enters a character that is not one of the listed 

number choices, then an invalid menu selection message along with 

the State Return Menu is displayed as shown in Exhibit 9-3. If the 

d selection from the State Return Menu 

in three attempts, the State TP is disconnected. 

 again. 

STATE RETURN MENU 

 Enter your choice: 

State TP fails to make a vali

Invalid menu selection. Try

1) Return to MAIN MENU 

2) Reset State File 

3) Request State Files to Download Report 

4) Receive State Return File(s) 

Exhibit 9-3 Invalid Menu Selection Message 

After the State TP completes tasks on the State Return Menu and 

chooses “Return to MAIN MENU,” the Main Menu is redisplayed (Exhibit 9-1). 

The State TP can continue selecting menu options or choose “Logoff” 

from the Main Menu to end the session. 

Publication 1346 October 1, 2012 Part 1 Page 38 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

te TP chooses “Reset State File” from the State Return Menu, 

e State TP is asked to enter the state file sequence number as shown 

b. Resetting A State File 

When the Sta

th

in Exhibit 9-4. 

Enter State File sequence number or press Enter to return to menu: 

Exhibit 9-4 Reset State File Prompt 

ate file 

Return Menu 

nters a non-numeric entry, the State 

TP is returned to the State Return Menu after being informed of an 

invalid file sequence number entry as shown in Exhibit 9-5. If the 

State TP fails to enter a valid state file sequence number in three 

attempts, the State TP is disconnected. 

RN MENU 

 choice: 

If the State TP depresses "Enter" without entering a st

sequence number, the State TP is returned to the State 

(Exhibit 9-2). If the State TP e

Invalid file sequence number. 

STATE RETU

1) Return to MAIN MENU 

2) Reset State File 

3) Request State Files to Download Report 

4) Receive State Return File(s) 

 Enter your

Exhibit 9-5 Invalid File Sequence Number Message 

If the State TP enters a valid state sequence number and the state 

file is successfully reset so that the state can download the file, 

a reset message is displayed that contains the state filename as 

shown i

STATE RETURN MENU 

1) Return to MAIN MENU 

2) Reset State File 

3) Request State Files to Download Report 

4) Receive State Return File(s) 

 Enter your choice: 

n Exhibit 9-6. 

Flag reset to allow downloading of requested State File 

<filename>. 

Exhibit 9-6 State File Reset Message 

Publication 1346 October 1, 2012 Part 1 Page 39 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

If an error is detected when trying to et e te res th sta file, one of 

the following messages is displayed followed by the State Return Menu 

as shown in (Exhibits 9-7, 9-8, 9-9, or 9-10): 

 requested State File <filename>. 

name> not reset. 

RS e-Help Desk for assistance. 

to MAIN MENU 

tate File 

 Report 

Unable to locate

State File <file

Please contact the I

STATE RETURN MENU 

1) Return 

2) Reset S

3) Request State Files to Download

4) Receive State Return File(s) 

Enter your choice: 

Exhibit 9-7 Unable to Locate State File Message 

uested State File <filename> has not been 

set. 

lp Desk for assistance. 

RN MENU 

2) Reset State File 

System indicates req

sent. 

Please contact the IRS e-He

State File <filename> not re

STATE RETU

1) Return to MAIN MENU 

3) Request State Files to Download Report 

4) Receive State Return File(s) 

Enter your choice: 

Exhibit 9-8 State File not Sent Message 

es requested State File <filename> is in use. 

lename> not reset. 

STATE RETURN MENU 

1) Return to MAIN MENU 

2) Reset State File 

3) Request State Files to Download Report 

4) Receive State Return File(s) 

 Enter your choice: 

System indicat

State File <fi

Please contact the IRS e-Help Desk for assistance. 

Exhibit 9-9 State File in Use Message 

Publication 1346 October 1, 2012 Part 1 Page 40 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

ted State File 

name> not reset. 

RS e-Help Desk for assistance. 

tate File 

3) Request State Files to Download Report 

Unable to locate information for reques

<filename>. 

State File <file

Please contact the I

STATE RETURN MENU 

1) Return to MAIN MENU 

2) Reset S

4) Receive State Return File(s) 

 Enter your choice: 

Exhibit 9-10 Unable to Locate State File Information Message 

hen trying 

If the State TP reaches the limit for the number of state files that 

can be reset in one State Return Menu session (ten is the limit), and 

the State TP selects “Reset State File” from the State Return Menu, 

the message shown in Exhibit 9-11 is displayed followed by the State 

Return Menu. If the State TP selects “Reset State File” three times 

after the state file reset limit, the State TP is disconnected. 

 Files can be reset in one session. 

1) Return to MAIN MENU 

2) Reset State File 

3) Request State Files to Download Report 

4) Receive State Return File(s) 

 Enter your choice: 

If the State TP encounters errors three consecutive times w

to reset the state file, the State TP is disconnected. 

Only ten State

STATE RETURN MENU 

Exhibit 9-11 Ten State Files Reset Limit Message 

Publication 1346 October 1, 2012 Part 1 Page 41 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (F S EP ) continued

 ad Report 

te files are 

e message shown in Exhibit 9-12 

is displayed followed by the State Return Menu. If this happens three 

times in a row, the State TP is disconnected. 

wnload. No Report is available. 

to MAIN MENU 

t 

 c. Requesting a State File to Downlo

When the State TP chooses “Request State Files 

to Download Report” from the State Return Menu and no sta

available to send to the State TP, th

No State Files to do

STATE RETURN MENU 

1) Return 

2) Reset State File 

3) Request State Files to Download Repor

4) Receive State Return File(s) 

 Enter your choice: 

Exhibit 9-12 No State Files to Download Report Message 

 Report” from 

ad, the State 

ort is transmitted to the State TP using the current 

default file transfer protocol and the compression method settings 

displayed on the Main Menu. A message notifying the State TP that the 

report transfer is about to begin is displayed. For Zmodem, Xmodem, or 

isplayed. For FTP, the message 

 file transfer will begin after 

the appropriate notice. 

When the State TP chooses “Request State Files to Download

the State Return Menu, and there are state files to downlo

Files Download Rep

Ymodem, the message in Exhibit 9-12 is d

shown in Exhibit 9-14 is displayed. The

 Beginning Report download. 

 

 Putting Report by FTP. 

 Exhibit 9-13 Modem Download Report Notice 

 Exhibit 9-14 FTP Download Report Notice 

If the State TP is using GZIP compression, the file will be named 

MMDDhhmm_SRS.gz. If the State TP is using COMPRESS compression, the 

file will be named MMDDhhmm_SRS.Z. If the State TP is not using 

compression, the file will be named MMDDhhmm_SRS.txt. 

Publication 1346 October 1, 2012 Part 1 Page 42 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

, the 

Menu. If this happens three times in a row, the State TP is disconnected. 

eport File. 

tate File 

3) Request State Files to Download Report 

If the report file transmission did not complete successfully

message shown in Exhibit 9-15 is displayed followed by the State Return 

Error transmitting R

STATE RETURN MENU 

1) Return to MAIN MENU 

2) Reset S

4) Receive State Return File(s) 

 Enter your choice: 

Exhibit 9-15 Error Transmitting Report File Message 

If the report file is transmitted successfully, the message shown in 

Exhibit 9-16 is displayed followed by the State Return Menu. 

RN MENU 

Report File transmission complete. 

STATE RETU

1) Return to MAIN MENU 

2) Reset State File 

3) Request State Files to Download Report 

4) Receive State Return File(s) 

 Enter your choice: 

Exhibit 9-16 Report File Transmission Complete Message 

The State TP can make only one State File to Download report request 

per State Return Menu session. If the State TP tries to request a report 

again, the message shown in Exhibit 9-17 is displayed followed by the 

State Return Menu. If this happens three times in a State Return Menu 

session

STATE RETURN MENU 

1) Return to MAIN MENU 

2) Reset State File 

3) Request State Files to Download Report 

4) Receive State Return File(s) 

, the State TP is disconnected. 

Only one Report request allowed. 

 Enter your choice: 

Exhibit 9-17 One Report Request Allowed Message 

Publication 1346 October 1, 2012 Part 1 Page 43 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

Exhibit 9-18 shows an example of the State Files to Download Report. 

d Report 

s 

 COMPRESSED

S FILE SIZE 

- ----------

 1971147

 ga275.gz 2008-05-14 13:35:50 N 3000 1960644

 ga276.gz 2008-05-14 13:35:50 N 2035 1092342

05-14 13:46:09 N 726 224754

State Files to Downloa

 Run Date: 2008-05-15 12:23:50 

 Location: Enterprise Computing Center at Memphi

 FILE NUMBER

 NAME DATE/TIME LOADED TEST RETURN

 ------------ ------------------ -------- ------

 ga274.gz 2008-05-14 13:35:50 N 3000

 ga277.gz 2008-

Exhibit 9-18 State Files to Download Report Example 

ing State Return Files 

When the State TP chooses “Receive State Return File(s)” from the State 

Return Menu and no state files are available to send to the State TP, 

the message shown in Exhibit 9-19 is displayed followed by the State 

Return 

4) Receive State Return File(s) 

 Enter your choice: 

d. Receiv

Menu. 

No State Files to download.

STATE RETURN MENU 

1) Return to MAIN MENU 

2) Reset State File 

3) Request State Files to Download Report 

Exhibit 9-19 No State Files to Download Message 

If the State TP chooses “Receive State Return File(s)” three times in a row 

and no state return files are available, the State TP is disconnected. 

Publication 1346 October 1, 2012 Part 1 Page 44 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 the State 

 sent to the 

ate TP. The 

t default file 

n files sent 

 The 

smission of 

 state file(s) 

transfer is about to begin is displayed. For Zmodem, Xmodem, or Ymodem, the 

message in Exhibit 9-20 is displayed. For FTP, the message shown in 9-21 is 

displayed. The state file transfer will begin after the appropriate notice. 

EFS ready for modem download. 

When the State TP chooses “Receive State Return File(s)” from

Return Menu and there are State data files that have not been

State TP, they will be transmitted as separate files to the St

state files are transmitted to the State TP using the curren

transfer protocol displayed on the Main Menu. The state retur

to the State TP will continue to be in GZIP compressed format.

compression setting from the Main Menu is ignored for the tran

state return files. A message notifying the State TP that the

Exhibit 9-20 Modem Download Notice 

 Putting File(s) by FTP. 

Exhibit 9-21 FTP “Putting File(s)” Download Notice 

When the retrieval of state return data file(s) is successfully 

completed, the message shown in Exhibit 9-22 is displayed before the 

State TP is returned to the State Return Menu. 

 S ETE 

 HH:MM:SS Time zone Year 

1) Return to MAIN MENU 

2) Reset State File 

3) Request State Files to Download Report 

4) Receive State Return File(s) 

 Enter your choice: 

TATE DATA TRANSMISSION COMPL

Weekday Month Day

STATE RETURN MENU 

Exhibit 9-22 State Data Transmission Complete Message 

Publication 1346 October 1, 2011 Part 1 Page 45 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

ast file, 

nications line 

is disconnected after the messages shown in Exhibit 9-23 are 

displayed. 

ON ERRORS 

 Weekday Month Day HH:MM:SS Time zone Year 

If there are errors during the transmission of the l

or the State TP aborts the transmission, the commu

 STATE DATA TRANSMISSI

DISCONNECTING FROM EFS. 

Exhibit 9-23 State Data Transmission Errors Message 

 

et negative 

acknowledgments using either a GTX Key or an ACK File Reference Name. 

After resetting the acknowledgment file(s), the TP can receive the 

acknowledgment file(s) by choosing “Receive/Send File(s)” as described 

in Section 5. To reset acknowledgment file(s), the TP chooses “Reset 

Acknowledgment File(s)” as shown in Exhibit 10-1. 

File(s) 

File Transfer Protocol [ZMODEM] 

4) Change Compression Method [NONE] 

 only) 

16. RESETTING ACKNOWLEDGMENT FILE(S) 

This section describes how the TP can res positive or

MAIN MENU 

1) Logoff 

2) Receive/Send 

3) Change 

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for a se St te u

8) Reset Acknowledgment File(s)

9) Change Shared Secrets 

Enter your choice: 8 

ing “Reset Acknowledgment File(s)” 

When the TP chooses the “Reset Acknowledgment File(s)” menu item from 

the Main Menu, the Reset Acknowledgment File(s) Menu shown in 

Exhibit 10-2 is displayed. 

RESET ACKNOWLEDGMENT FILE(S) MENU 

1) Return to MAIN MENU 

2) GTXKEY 

Exhibit 10-1 Choos

3) ACK File Reference Name 

 Enter your choice: 

Exhibit 10-2 Reset Acknowledgment File(s) Menu 

Publication 1346 October 1, 2012 Part 1 Page 46 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

The TP can choose to reset an acknowledgment file by G Ke TX y or ACK 

for t type. 

ste number 

g w h the 

Men is isp yed s s wn 

Exhibit 10-3. If the TP fails to make a valid selection in three 

 Invalid menu selection. Try again. 

T FILE(S) MENU 

to MAIN MENU 

File Reference Name regardless of the submission file ma

If the TP enters a character that is not one of the li d 

choices, then the invalid n l o s , n it me u se ecti n me sage alo

Reset Acknowledgment File(s) u, d la a ho in

attempts, the TP is disconnected.

RESET ACKNOWLEDGMEN

1) Return 

2) GTXKEY 

3) ACK File Reference Name 

 Enter your choice: 

Exhibit 10-3 Invalid Menu Selection Message 

t Acknowledgment File(s) 

owledgment file by entering 

the GTXKEY as shown in Exhibit 10-4. 

When the TP chooses “GTXKEY” from the Rese

Menu, the TP is asked to identify the ackn

 Enter GTXKEY (SYYYYMMDDhhmmss.nnnn)

 or press Enter to return to RESET ACK MENU: 

 Ex

When the TP chooses “ACK File Reference Name” from the Reset 

Acknowledgment File(s) Menu, the TP is asked to identify the 

acknowledgment file by entering the ACK File Reference Name as shown 

 

hibit 10-4 Prompt for GTXKEY 

in Exhibit 10-5. | 

 Enter ACK File Reference Name(MMDDnnnn)

 or press Enter to return to RESET ACK M ENU:

 Exhibit 10-5 Prompt for ACK File Reference Name 

If the TP does not supply any data and just presses Enter to either of 

the above two prompts, then the Reset Acknowledgment File(s) Menu is 

redisplayed. If the TP supplies the ACK identification data and the 

data is not in the correct format for the selected criteria, the 

message as shown in Exhibit 10-6 along with the Reset Acknowledgment 

File(s) Menu is displayed. The screen is not cleared before displaying 

the error message and the menu, so the TP will be able to see what 

 

Publication 1346 October 1, 2012 Part 1 Page 47 

he/she entered. 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

data not in correct format. 

MENT FILE(S) MENU 

MENU 

 ACK identification 

RESET ACKNOWLEDG

1) Return to MAIN 

2) GTXKEY

3) ACK File Reference Name 

 Enter your choice: 

 Exhibit 10-6 Incorrect Format Message 

me) is 

essage 

as shown in Exhibit 10-7 along with the Reset Acknowledgment File(s) 

Menu is displayed. The screen is not cleared before displaying the 

ble to see what he/she 

K not found. 

 Please contact the IRS e-Help Desk for assistance. 

RESET ACKNOWLEDGMENT FILE(S) MENU 

If the ACK identification data (GTXKEY or ACK File Reference Na

correctly formatted but no information can be found, then the m

error message and the menu, so the TP will be a

entered. 

 Requested AC

1) Return to MAIN MENU 

2) GTXKEY 

3) ACK File Reference Name 

 Enter your choice: 

 Exhibit 10-7 Requested ACK Not Found Message 

If the TP enters a valid GTXKEY or ACK File Reference Name, the 

acknowledgment is reset and the message as shown in Exhibit 10-8 

along with the Reset Acknowledgment File(s) Menu is displayed. The 

screen is not cleared before displaying the message and the menu, so 

the TP will be able to see what he/she entered. 

RESET ACKNOWLEDGMENT FILE(S) MENU 

1) Return to MAIN MENU 

2) GTXKEY 

3) ACK File Reference Name 

 Enter your choice: 

 Acknowledgment successfully reset. 

 Exhibit 10-8 ACK Successfully Reset Message 

Publication 1346 October 1, 2012 Part 1 Page 48 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

or file 

 10 along 

d pla d. he 

screen is not cleared before displaying the error message and the 

 

 Cannot reset Acknowledgment; file has not been processed yet. 

T FILE(S) MENU 

to MAIN MENU 

If the TP enters a GTXKEY or ACK File Reference Na f a me 

that is not processed, the message as shown in Exhibit -9

with the Reset Acknowledgment File(s) Menu is is ye T

menu, so the TP will be able to see what he/she entered. 

RESET ACKNOWLEDGMEN

1) Return 

2) GTXKEY 

3) ACK File Reference Name 

 Enter your choice: 

 Exhibit 10-9 File Not Yet Processed Message 

If a TP requests to reset o g g F an ackn wled ment usin the AC

Reference Name and multiple records are found (this might occur during 

K ile 

a disaster recovery situation), then the Acknowledgment is not reset 

eset 

not cleared 

before displaying the error message and the menu, so the TP will be 

able to 

ment; more than 1 Acknowledgment qualifies; 

FILE(S) MENU 

and the message as shown in Exhibit 10-10 along with the R

Acknowledgment File(s) menu is displayed. The screen is 

see what he/she entered. 

 Cannot reset Ac

 use GTXKEY. 

knowledg

RESET ACKNOWLEDGMENT 

1) Return to MAIN MENU 

2) GTXKEY 

3) ACK File Reference Name 

 Enter your choice: 

 Exhibit 10-10 Use GTXKEY Message 

If the TP in three attempts fails to reset the acknowledgment by 

entering incorrectly formatted ACK identification data, pressing 

Enter without any ACK identification data, entering ACK identification 

data that is not found, incorrectly formatted, or cannot be reset, 

the TP is disconnected. If the TP chooses the Reset Acknowledgment 

File(s) option from the Main Menu and then immediately chooses to 

return to the Main Menu three times, the TP is disconnected. 

Publication 1346 October 1, 2012 Part 1 Page 49 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

The TP can reset up to ten acknowledgments in a sess o I i n. f the TP 

own in 

 attempts to reset an eleventh acknowledgment three times, the TP is 

 

 Only ten Acknowledgments can be reset in one session. 

 

thod [NONE] 

t Transmission Status Report 

 Password 

Secrets 

attempts to reset an eleventh acknowledgment, the message as sh

Exhibit 10-11 along with the MAIN Menu is displayed. If the TP

disconnected. 

 MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [ZMODEM] 

4) Change Compression Me

5) Reques

6) Change

7) Show State Return Menu (available for State use only) 

8) Reset Acknowledgment File(s) 

9) Change Shared 

Enter your choice: 

 Exhibit 10-11 Ten ACK File Limit Message

 Secrets 

Thi describes how the TP can change his/her Shared Secrets after 

successfully logging on to the system. To change Shared Secrets, the TP 

chooses “Change Shared Secrets” as shown in Exhibit 11-1. 

end File(s) 

3) Change File Transfer Protocol [ZMODEM] 

NONE] 

nly) 

17. Changing Shared

s section

MAIN MENU 

1) Logoff 

2) Receive/S

4) Change Compression Method [

5) Request Transmission Status Report 

6) Change Password 

7) Show State Return Menu (available for State use o

8) Reset Acknowledgment File(s) 

9) Change Shared Secrets 

Enter your choice: 9

 Exhibit 11-1 Choosing "Shared Secrets" 

When the TP chooses the “Change Shared Secrets” menu item from the Main 

Menu, the TP is prompted to enter the EFIN, zip code, phone number, 

to enter 

 Enter your EFIN associated with this ETIN: 

and secret phrase for the Shared Secrets. The TP is prompted 

the EFIN as shown in Exhibit 11-2. 

 Exhibit 11-2 Shared Secret EFIN Prompt 

Publication 1346 October 1, 2012 Part 1 Page 50 
SEC ION 1 – DATA COMMUNICATION T

.01 IRS Front-end Processing Subsystem (FEPS) continued

If the TP enters an EFIN that is not six digits, the message shown in 

n as shown in 

nter his/her EFIN. If this is the third unsuccessful 

attempt to enter a valid EFIN, the Main Menu is displayed as previously 

igits. 

Exhibit 11-3 is displayed, and then the TP is prompted agai

Exhibit 11-2 to e

shown in Exhibit 11-1. 

 Invalid EFIN: must be 6 d

 Exhibit 11-3 Invalid EFIN Message 

y entering the EFIN, the TP is prompted to enter his/her 

 in Exhibit 11-4. 

After successfull

zip code as shown

Enter your zip code: 

 

If the TP enters a zip code that is not five digits, the message shown in 

 then the TP is prompted again as shown in 

he Main Menu is displayed as previously shown 

 Invalid zip code: must be 5 digits. 

 Exhibit 11-4 Shared Secret Zip Code Prompt 

Exhibit 11-5 is displayed, and

Exhibit 11-4 to enter his/her zip code. If this is the third unsuccessful 

attempt to enter a zip code, t

in Exhibit 11-1. 

 Exhibit 11-5 Invalid Zip Code Message

After successfully entering the zip code, the TP is prompted to enter his/ 

her phone number as shown in Exhibit 11-6. 

Enter your phone number: 

 umber Prompt 

hat is not ten digits, the message shown 

in Exhibit 11-7 is displayed, and then the TP is prompted again as shown 

in Exhibit 11-6 to enter his/her phone number. If this is the third 

unsuccessful attempt to enter a phone number, the Main Menu is displayed 

as previously shown in Exhibit 11-1. 

 Invalid phone number: must be 10 digits. 

Exhibit 11-6 Shared Secret Phone N

If the TP enters a phone number t

 Exhibit 11-7 Invalid Phone Number Message 

Publication 1346 October 1, 2012 Part 1 Page 51
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

ed to enter 

 re-entering 

 are the initial secret 

 phrase and the re-entered secret phrase not displayed, there is no 

After successfully entering the phone number, the TP is prompt

his/her secret phrase and to confirm his/her secret phrase by

it as shown in Exhibit 11-8. (Note: Not only

indication of how many characters are typed by the TP.) 

 Enter your secret phrase: 

Re-enter your secret phrase: 

 

If the TP does not enter the same secret phrase in response to the "Enter 

 "Re-enter your secret phrase" prompts, then the 

t 11-9 is displayed. The TP is prompted again as 

 Exhibit 11-8 Shared Secret Phrase Prompt 

your secret phrase" and

message shown in Exhibi

shown in Exhibit 11-8 to enter his/her secret phrase. 

Secret phrases don't match. 

 Exhibit 11-9 Unmatched Secret Phrase Message 

If the TP 

 

enters a secret phrase that does not meet the format 

requirements, the message shown in Exhibit 11-10 is displayed, and then 

enter his/her secret 

acters long. It may 

plus the special characters listed in 

spaces. The secret phrase is not case 

 Invalid secret phrase: must be 1-20 alphanumeric/special chars; no spaces. 

 the TP is prompted again as shown in Exhibit 11-8 to 

phrase. (Note: The secret phrase must be 1 to 20 char

 contain alphanumeric characters 

 Appendix G. It may not contain 

sensitive.) 

 xhibit 11-10 Invalid Secret Phrase E Message 

nter the secret phrase, the 

Exhibit 11-1. If the TP’s 

d Secrets are 

d. The Main 

 

If this is the third unsuccessful attempt to e

Main Menu is displayed as previously shown in 

responses meet the rules for Shared Secrets, the Share

changed and the message shown in Exhibit 11-11 is displaye

Menu is then redisplayed as shown in Exhibit 11-1. 

 Registration of Shared Secrets Successful. 

 Exhibit 11-11 Shared Secrets Successfully Changed Message 

If the TP has concurrent sessions, only one session can change the Shared 

ond session, 

 Secrets, the 

 message shown in Exhibit 11-12 is displayed and then the Main Menu is 

 displayed as previously shown in Exhibit 11-1. 

 Shared Secrets not changed. Another session is trying to change them. 

Secrets. If the TP attempts to change Shared Secrets in a sec

while the first session is actively changing the Shared

 Exhibit 11-12 Another Login Session Changing Shared Secrets Message 

Publication 1346 October 1, 2012 Part 1 Page 52
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

If a system error occurs during the changing of Shared Secrets

 Secrets may or may not be changed. The messages shown in Exh

 displayed and th

, the Shared 

ibit 11-13 are 

e TP’s session is terminated. The TP should choose “Change 

 Shared Secrets” from the Main Menu on his/her next log on and re-enter the 

 System error. 

 Shared Secrets. 

DISCONNECTING FROM EFS. 

 

 once during a 

 item more than 

e Main Menu is redisplayed as 

rio.) 

 Exhibit 11-13 System Error Message 

The TP can only choose the “Change Shared Secrets” menu item

session. If the TP chooses the “Change Shared Secrets” menu

once, the message shown in Exhibit 11-14 is displayed immediately. If the 

TP chooses the “Change Shared Secrets” menu item three times in a session, 

the TP is disconnected; otherwise th

previously shown in Exhibit 11-1. (Note: The TP will not go through the 

 Shared Secrets prompts for this scena

Can only choose Change Shared Secrets once. 

 Exhibit 11-14 Change Shared Secrets Once Message 

 Except in the cases of a system error or the TP selecting the "Change 

 Shared Secrets" menu item three times, the Main Menu is displayed as 

 previously shown in Exhibit 11-1 after the TP completes the change Shared 

 Secrets process whether or not he/she was successful. 

Publication 1346 October 1, 2012 Part 1 Page 53
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 

 To end his/her session, TP chooses “Logoff” from the Main Menu 

ethod [GZIP] 

 Status Report 

18. LOGGING OFF THE SYSTEM 

 Exhibit 12-1. 

MAIN MENU 

1) Logoff 

2) Receive/Send File(s) 

3) Change File Transfer Protocol [FTP] 

4) Change Compression M

5) Request Transmission

6) Change Password

7) Show State Return Menu (available for State use 

only) 

8) Reset Acknowledgment File(s) 

9) Change Shared Secrets 

 10) Enter your choice: 1 

Exhibit 12-1 Choosing Logoff 

e performs any necessary cleanup activities, 

records statistical information, and then displays the message shown 

uld not hang up before receiving the 

he does hang up prematurely, EMS may not 

complete its cleanup activities. This could result in the TP receiving 

his/her acknowledgment files again in the next login session or having 

the submission file discarded. 

 DISCONNECTING FROM EFS. 

The TP Interface softwar

in Exhibit 12-2. The TP sho

disconnect message. If he/s

Exhibit 12-2 End of TP Session Message 

Publication 1346 October 1, 2012 Part 1 Page 54 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

 

essions. 

1 -1 i lust ates when the TP logs in, receives 

acknowledgement files, submits a tax return file, and terminates 

19. TRADING PARTNER SESSIONS EXAMPLES 

This sec i r e

Exhibit 3 l r

t on p ovid s a complete example of the TP s

the session. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. &

to privacy. 

THIS U.S. GOVERNMENT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

 no rights 

system constitutes consent to monitoring, interception, 

authorized personnel of all 

this system. Unauthorized use 

vil penalties. 

Use of this 

recording, reading, copying or capturing by 

activities. There is no right to privacy in 

of this system is prohibited and subject to criminal and ci

login: xxxxxxxx 

Password: 

Last login: Tue Sep 4 10:39:31 from computer name 

---------------------------- 

 L U S E O N L Y 

## #### 

 # # # # # 

 U.S. GOVT. computer 

 F O R O F F I C I A L U S E O N L Y 

 -------------------------------------------------------- 

2) Receive/Send File(s) 

e Transfer Protocol [ZMODEM] 

pression Method [NONE] 

7) Show State Return Menu (available for State use only)

8) Reset Acknowledgment File(s) 

9) Change Shared Secrets 

 ----------------------------

 F O R O F F I C I A

 # ###

 # # # # 

 # # # #### 

 # ##### # 

 

 # # # #### 

MAIN MENU 

1) Logoff 

3) Change Fil

4) Change Com

5) Request Transmission Status Report 

6) Change Password 

 Enter your choice: 2 

Exhibit 13-1 TP Session to Select Receive/Send File(s) 

Publication 1346 October 1, 2012 Part 1 Page 55 
SECTION 1 – DATA COMMUNICATION

.01 IRS Front-end Processing Subsystem (FEPS) continued

) in outbound mailbox: 003 

ve files? Y/[N]: Y 

Number of Acknowledgment File(s

Are you ready to recei

. 

lete. 

EFS ready for modem download

Acknowledgment File(s) transmission comp

 mma m program now. 

Do you want to send a file? Y/[N]: Y 

Enter an upload co nd to your mode

 Transmission file has been received with the following GTX Key:

 10200001 

 

S20041020123423.1700 

 MAIN MENU 

1) Logoff 

2) Receive/Send File(s)

ransfer Protocol [ZMODEM] 

ssion Method [NONE] 

Transmission Status Report 

urn Menu (available for State use only) 

e Shared Secrets 

 Enter your choice: 1 

3) Change File T

4) Change Compre

5) Request 

6) Change Password 

7) Show State Ret

8) Reset Acknowledgment File(s) 

9) Chang

 DISCONNECTING FROM EFS. 

Exhibit 13-1 TP Session to Pick Up Acknowledgments and Transmit 

a Tax Return File 

Publication 1346 October 1, 2012 Part 1 Page 56

 
Publication 1346 October 1, 2012 Part 1 Page 57
s the processing 

(site identifier) that 

ssion's acknowledgment. 

C-MEM) 

 (ECC-MTB) 

ce Testing (PATS) 

r ‘E’ for test 

nce Name is MMDDnnnn where MM month and DD 

knowledgment file 

The acknowledgment file can be positive or negative. If the acknowledgment 

filename ends with “.NAK”, then the EMS detected an error in the file submitted by 

the TP g of the d

mpression settings, the EMS be 

i or WINZIP that supports 

t e CK files compressed with 

a bit 4-10.) 

Exhibit A-1 Ack File Names 

 

Publication 1346 October 1, 2012 Part 1 Page 58

Format 

GTX KEY AND ACKNOWLEDGMENT FILE NAME FORMATS

The format of the GTX Key is SYYYYMMDDhhmmss.xxxx where S i

site identifier, YYYY=year, MM=month, DD=day, hh=hour, mm=minutes, ss=seconds, and 

xxxx=milliseconds. The GTX Key identifies the system 

received the transmission and that will provide the transmi

The site identifiers are: 

D Test system at Enterprise Computing Center at Memphis, TN (EC

E Test system at Enterprise Computing Center at Martinsburg, WV

T Production system at ECC-MEM 

U Production system at ECC-MTB 

When the Individual Master File (IMF) Participants Acceptan

begins, the assigned site identifier will either be ‘D’ o

transmissions. When Production filing begins, the assigned site identifier will 

either be ‘T’ or ‘U’ for production transmissions. 

The format of the ACK File Refere

day match the GTX Key. The nnnn number is a 4-digit sequence number generated by 

the EMS. The ACK File Reference Name is used to generate the ac

name. 

 and processin file was iscontinued.

Based on the TP co acknowledgment files will 

named as described in Exh bit A-1. 

 will succ

Any version

ssfully d

of PKZIP

the PKZIP 2.04g file forma ompress A

so se

, e c

GZIP or COMPRESS. (Al e the Note on page 25 fter Exhi

ACK File 

Name 

ACK Fi

Name w/ 

le 

Gzip 

2) 

ACK File Name 

w/ Compress 

(Note 3) 

Form and 

(Note 1) (Note 

94X – XML 

 EMS Error Acknowledgment MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z 

 94X XML System Acknowledgme MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z nt

1065, 112x and 99x Families (XML) 

 EMS Error Acknowledgment MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z 

 MeF Acknowledgment MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z 

1040/1041 Proprietary (TRANA/TRANB/RECAP

 EMS Error Acknowledgment MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z 

 Unisys Acknowledgment MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z 

XML PIN Registration 

 EMS Communications Error 

 Acknowledgment 

MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z 

 EMS PIN Registration 

 Acknowledgment 

MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z 

State ACK Transmission 

 EMS Error Acknowledgment MMDDnnnn.NAK MMDDnnnn.GZ MMDDnnnn.Z 

 EMS Acceptance Acknowledgment MMDDnnnn.ACK MMDDnnnn.GZ MMDDnnnn.Z 

State ACK for Trading Partner

MMDDnnnn.Sss 

(Note 4) 

MMDDnnnn.GZ MMDDnnnn.Z 
e Name Formats continued 

Note nnnn.ACK) 

Note 

1020154710.0800”, 

d be “1020”. The 

 sequence number generated by the EMS, e.g., 

e “ 200001”. An EMS 

“10 001.NAK”. An 

ed 0200001.ACK”. If 

p will be named 

com essed with Unix 

he ack file 

ndard postal 

 Postal 

 Service State Abbreviations and Zip Codes.” For example, the file 

extension “SMD” will be used for an ack file from the state of 

 Maryland. If the State Ack file contains a code that does not appear 

 in Pub 1346, then “ss” will be replaced with “XX”. In this case, the 

 file extension would be “SXX”. 

Note 5: The acknowledgment file names shown in this appendix use upper case 

letters. These are the names as they appear on EMS. Some file transfer 

protocols and/or some operating systems may translate the names into lower 

case. 

Publication 1346 October 1, 2012 Part 1 Page 59

GTX Key and Acknowledgment Fil

Note 1: MM = month 

 DD = day 

 nnnn = 4 digit sequence number 

 MMDD is taken from the GTX Key 

 nnnn is a 4-digit sequence number generated by the EMS at 

 the time the TP submitted his/her file. 

2: GZIP preserves the uncompressed ACK file name (e.g., MMDD

in its archive. 

3: Compress does not preserve the uncompressed ACK file name. 

If a TP submits a file that is given the GTX Key “U2010

the first four digits of the ACK File Reference Name woul

next four digits would be a

“0001”. The ACK File Reference Name would then b 10

error acknowledgment file would be named 200

acknowledgment from the Unisys system would be nam “1

the acknowledgment file is compressed with gzi it

“10200001.GZ”. If the acknowledgment file is pr compress it will be n m 1 0 ” a ed “ 0200 01.Z . 

Note 4: For State Ack files that are redirected to a TP ETIN, t

will have the file extension “Sss” where “ss” is the sta

abbreviation published n IRS Publication 1346 “Standard i
Publication 1346 October 1, 2012 Part 1 Page 60
. a rus etected, EMS 

returns an error acknowledgment to the TP in XML format. If EMS detects a virus, 

P must contact the . 

is returned to the TP 

ive the XML 

using a different 

mat. Note that the second line of the file, the 

Content-Description contains a plain English description of the problem; 

erpret the message. 

e virus name. 

 returned acknowledgment. The remainder of the 

XML ERROR ACKNOWLEDGMENT FORMAT 

FOR DETECTED VIRUSES 

 EMS checks all incoming files for viruses If vi is d

the TP is placed in suspended status. Should this occur, statusthe T

IRS e-Help Desk to request removal of the suspended

 Below is the format for the error acknowledgment that 

when a virus is detected in the transmission. All TPs rece

format acknowled

IRS approved for

gment, even if the transmission was sent 

therefore, an understanding of XML is not required to int

The shaded areas contain the GTX key, a timestamp, and th

These values vary for each

message is constant. 

MIME-Version: 1.0 

Content-Description: Notification that transmission file T200303211345.0100 was 

rejected because it contained a virus 

Content-Type: text/xml; charset=UTF-8 

<?xml version="1.0" encoding="UTF-8"?> 

<TransmissionAcknowledgement> 

 <AcknowledgementTimestamp>2003

tus>R</Transmi

-12-13T12:05:22-05:00</AcknowledgementTimestamp> 

ssionStatus> 

nt="1"> 

 <Error errorId="1"> 

 <ErrorCategory>Unsupported</ErrorCategory> 

 <TransmissionSta

 <Errors errorCou

 <ErrorMessage><!CDATA[A VIRUS (virus name) WAS DETECTED IN 

 THIS FILE]]></ErrorMessage> 

 <RuleNumber>T0000-009</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

 </Errors> 

 <GTXKey>T200303211345.0100</GTXKey> 

</TransmissionAcknowledgement> 

Publication 1346 October 1, 2012 Part 1 Page 61
XML ERROR ACKNOWLEDGMENT FORMAT FOR 

reat is detected, 

mat. The error 

contains a description of the XML threat. For certain detected 

cted in the error 

equest removal of 

edgments that are 

sion. The first 

d and the second 

ent when the TP is suspended. Note that the second 

escription, contains a plain English description of 

; therefore, an understanding of XML is not required to interpret the 

, and the XML threat. 

nder of the message is 

DETECTED XML THREATS 

EMS checks incoming XML files for XML threats. If an XML th

EMS returns an error acknowledgment to the TP in XML for

acknowledgment 

threats, the TP is suspended. Should this occur, it will be refle

acknowledgment and the TP must contact the IRS e-Help Desk to r

the suspended status. 

Two examples follow showing the format for the error acknowl

returned to the TP when an XML threat is detected in the transmis

example is an error acknowledgment when the TP is not suspende

example is an error acknowledgm

line of the file, the Content-D

the problem

message. The shaded areas contain the GTX Key, a timestamp

These values vary for each returned acknowledgment. The remai

constant. 

Detected XML Threat – TP is not suspended 

MIME-Version: 1.0 

Content-Description: Notification that transmission f

bec use t co

ile T200303211345.0100 was rejected 

dgement> 

a i ntained an XML threat 

Content-Type: text/xml; charset=UTF-8 

<?xml version="1.0" encoding="UTF-8"?> 

<TransmissionAcknowle

 <AcknowledgementTimestamp>2003

tus>R</Transmi

-12-13T12:05:22-05:00</AcknowledgementTimestamp> 

ssionStatus> 

> 

 <ErrorCategory>Unsupported</ErrorCategory> 

IN 

ber>T0000-009</RuleNumber> 

>Reject and Stop</Severity> 

 <TransmissionSta

 <Errors errorCount="1"> 

 <Error errorId="1"

 

 <ErrorMessage><!CDATA[AN XML THREAT WAS DETECTED 

 THIS FILE]]></ErrorMessage> 

 <RuleNum

 <Severity

 </Error> 

 </Errors> 

 <GTXKey>T200303211345.0100</GTXKey> 

</TransmissionAcknowledgement> 

De cte XML te d Threat – TP is suspended 

MIME-Version: 1.0 

Content-Description:

ined 

 Notification that transmission file T200303211345.0100 was rejected 

because it conta an XML threat 

Content-Type: text/xml; charset=UTF-8

<?xml version="1.0" encoding="UTF-8"?> 

<TransmissionAcknowledgement> 

 <AcknowledgementTimestamp>2003-12-13T12:05:22-05:00</AcknowledgementTimestamp> 

 <TransmissionStatus>R</TransmissionStatus> 

 <Errors errorCount="1"> 

 <Error errorId="1"> 

 <ErrorCategory>Unsupported</ErrorCategory> 

 <ErrorMessage><!CDATA[AN XML THREAT WAS 

 DETECTED IN THIS FILE (threat description). YOUR ACCOUNT 

 HAS BEEN SUSPENDED.]]></ErrorMessage> 

 <RuleNumber>T0000-011</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

 </Errors> 

 <GTXKey>T200303211345.0100</GTXKey> 

</TransmissionAcknowledgement> 

Publication 1346 October 1, 2012 Part 1 Page 62
XML ERROR ACKNOWLEDGMENT FORMAT 

FOR DECOMPRESSION FAILURES 

 If the TP has established a profile that uses one of the sup

methods, then EMS will decompress the file before processing it. 

problem and the file fails to decompress, then the TP will receive

acknowledgment shown below. All TPs receive the XML format acknow

if the transmission was sent using a different IRS approved f

second

ported compression 

 If there is a 

 the error 

ledgment, even 

ormat. Note that the 

 line of the file, the Content-Description contains a plain English 

key and a timestamp. These 

der of the message is 

description of the problem; therefore, an understanding of XML is not required to 

interpret the message. The shaded areas contain the GTX 

values vary for each returned acknowledgment. The remain

constant. 

MIME-Version: 1.0 

Content-Description: Notification that transmission file T200303211345.0100 was 

rejected because it failed to decompress 

Content-Type: text/xml; charset=UTF-8 

<?xml version="1.0" encoding="UTF-8"?> 

<TransmissionAcknowledgement> 

 <AcknowledgementTimestamp>2003-12-13T12:05:22-05:00</AcknowledgementTimestamp> 

sionStatus> 

rorId="1"> 

 <ErrorCategory>Unsupported</ErrorCategory> 

 <ErrorMessage>EMS received your file, but could not process 

 it. Please check your file and re-transmit.</ErrorMessage> 

 <RuleNumber>T0000-010</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

 </Errors> 

 <TransmissionStatus>R</Transmis

 <Errors errorCount="1"> 

 <Error er

 <GTXKey> T200303211345.0100</GTXKey> 

</TransmissionAcknowledgement> 

Publication 1346 October 1, 2012 Part 1 Page 63
XML ERROR ACKNOWLEDGMENT FORMAT FOR INVALID FILE FORMATS 

e in the EDI and 

nnot recognize as 

lowing XML error 

owledgment. Note 

s a plain English 

ption of the problem; therefore, an understanding of XML is not required to 

interpret the message. The shaded areas contain the GTX Key and a timestamp. These 

er of the message is 

EMS will not process Forms 94x return transmissions that ar

Proprietary (MGT) formats. If the TP submits a file that EMS ca

IRS proprietary, combined state ACK or XML format, the fol

acknowledgment is generated. All TPs receive the XML format ackn

that the second line of the file, the Content-Description, contain

descri

values vary for each returned acknowledgment. The remaind

constant. 

MIME-Version: 1.0 

Content-Description: Notification that transmission file T200303211345.0100 was rejected 

et=UTF-8 

because it is not in acceptable format 

Content-Type: text/xml; chars

<?xml version="1.0" encoding="UTF-8"?> 

<TransmissionAcknowledgement> 

 <AcknowledgementTimestamp>2003-12-13T12:05:22-05:00</AcknowledgementTimestamp> 

> 

> 

rorCategory>Unsupported</ErrorCategory> 

 <ErrorMessage>Transmission file not in acceptable 

 format</ErrorMessage> 

 <RuleNumber>T0000-500</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

 </Errors> 

 <TransmissionStatus>R</TransmissionStatus

 <Errors errorCount="1"> 

 <Error errorId="1"

 <Er

 <GTXKey>T200303211345.0100</GTXKey> 

</TransmissionAcknowledgement> 

Publication 1346 October 1, 2012 Part 1 Page 64
XML ERROR ACKNOWLEDGMENT FORMAT FOR FORMAT NOT VALID FOR TRANSMITTER 

t the TP is not 

lowing XML error 

owledgment. Note 

s a plain English 

s not required to 

essage. The shaded areas contain the format of the submitted file, 

the GTX Key and a timestamp. These values vary for each returned acknowledgment. 

The remainder of the 

If the TP submits a file in an EMS-recognized format bu

registered to send forms in the submitted format, the fol

acknowledgment is generated. All TPs receive the XML format ackn

that the second line of the file, the Content-Description, contain

description of the problem; therefore, an understanding of XML i

interpret the m

“<format>” is replaced by either “Proprietary” or “XML”. 

message is constant. 

MIME-Version: 1.0 

Content-Description: Notification that transmission file XYYYYMMDDHHSS.NNNN was rejected 

because <format> format not valid for transmitter 

Content-Type: text/xml; charset=UTF-8 

<?xml version="1.0" encoding="UTF-8"?> 

<TransmissionAcknowledgement> 

 <AcknowledgementTimestamp>2003-12-13T12:0

sionStatus>R</TransmissionStatus

5:22-05:00</AcknowledgementTimestamp> 

> 

rorCategory> nsupported</ErrorCategory> 

 <Transmis

 <Errors errorCount="1"> 

 <Error e rorId="1"> r <Er U

 <ErrorMessage> ransmission file in <format> format not 

 valid for transmitter</ErrorMessage> 

 <RuleNumber>T0000-501</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

 </Errors> 

T

 <GTXKey>XYYYYMMDDHHMMSS.NNNN</GTXKey> 

</TransmissionAcknowledgement>

Publication 1346 October 1, 2012 Part 1 Page 65
Publication 1346 October 1, 2012 Part 1 Page 66
TABLE OF CONTENTS 

Section Description 

C.1 INTERNET SERVICE 

C.2 DEDICATED/LEASED LINE SERVICE 

 

 

C.3 TELNET OPTIONS 

C.4 ZMODEM OPTIONS 

Publication 1346 October 1, 2012 Part 1 Page 67

C.2.1 DEDICATED/LEASED LINES 

C.2.2 COMMUNICATION SERVICES 
ION 

 Internet 

cribed below. Since December 2005, 

 possible for 

EMS COMMUNICATIONS AND ENCRYPT

EMS can accept tax returns and tax documents via a non-Web-based

solution or via dedicated leased lines as des

IRS-provided analog and ISDN lines were removed. However, it may be

a TP to use ISDN if he/she provides his/her own equipment. 

C.1 Internet Service 

To use the Internet service, a TP accesses EMS

 

 via his/her own Internet Service 

Provider (ISP) and does not need to have a static IP address. However, the TP 

must use Secure Socket Layer (SSL) with Telnet/S layered on top of it. His/her 

Telnet/SSL software must conform to the relevant standards: 

oco Spe fic tion

ation (http://wp.netscape.com/eng/ssl3

RFC 854 – Telnet Prot l ci a 

SSL 3.0 Specific ) 

) 

The TP can use one of the following encryption standards, listed in order of 

 

 

 

ll utom tically 

 prioritized standard 

 

 The Telnet/SSL traffic must be transmitted to EMS on Transmission Control 

firewall(s) 

common 

For security 

t commonly 

he 

efileA.ems.irs.gov efileB.ems.irs.gov efileC.ems.irs.gov 

efileD.ems.irs.gov 

The EMS URL Chart with specific returns and dates, and the processing schedules 

for draining the test and production transmissions for processing are found on 

www.irs.gov

TLS 1.0 Specifications (http://www.ietf.org/rfc/rfc2246.txt

priority, using SSL and Telnet/S: 

AES 256-bit (FIPS-197) 

AES 128-bit (FIPS-197) 

TDES 168-bit (FIPS-197) 

RC4 128-bit 

When the TP connects over the Internet, the IRS syste

 highest

m wi a a

negotiate the encryption standard so that the

that is available is used. 

 

Protocol (TCP) Port 992. The TP may need to configure his/her 

to allow this traffic to pass through. This has been the most 

cause of failure to connect to EMS through the Internet. 

reasons, most businesses routinely block traffic on ports no

used for security reasons. The TP connects to EMS using one of t

following fully qualified Domain Name Service (DNS) names. 

. 

If the TP’s software allows him/her to establish concurrent sessions to the 

same computing center, the TP may submit files over multiple concurrent sessions. 

However, only one session can retrieve acknowledgment files. TPs should note 

that FTP is not available as a file transfer protocol when using the Internet 

service. 

 

Publication 1346 October 1, 2012 Part 1 Page 68
EMS Communications and Encryption continued 

Configuring Terminal Emulation Software

A TP may need to provide the following information when he/she is configuring 

th

TP.

T) family 

 ckages this is a 

e the Destination or Host Name and is not labeled. 

but SSL-3 must be chosen. 

matically by the 

 names listed 

ed. However, 

ants to send a 

, whic the terminal 

 o s th cer ific tes being 

rts certificate 

are asks for 

not the EMS 

ch the terminal 

 ● Data Characters. Please specify eight bit data characters if your 

 terminal emulation software does not default to it. 

The IRS has tested several terminal emulation software packages supporting 

Telnet-SSL Many commercial and open-source packages can also be used as long as 

they support the Telnet specification RFC 854 and the SSL 3.0 specification. 

TPs are encouraged to research and evaluate different terminal emulation software 

packages, which can often be evaluated for free, to verify the connectivity 

parameters outlined above. Additional guidance is given in C.3 and C.4 

Publication 1346 October 1, 2012 Part 1 Page 69

eir terminal emulation software. 

● Terminal Name. Should be something meaningful to the 

 This information is not transmitted to EMS. 

● Terminal Type. Select a member of the Virtual Term ni al (V

 (e.g., VT100 or 

n. SSL3. In many terminal emulation pa

VT220). ● SSL Versio

 pull-down menu besid

 TLS-1 defaults since it is the latest SSL version 

● Port 992. This port number is often filled in auto

 terminal emulation software if Telnet/SSL is chosen. 

● Destination or Host Name. One of the fully qualified 

 previously. 

● Destination Host Type. Unix. ● User Certificate Mode. No user certificate is requir 

 EMS accepts any certificate from the TP. If the TP w 

 certificate it can be self-generated. 

● Host Certificate. EMS send n st rt ca e h s an E tru ce ifi t

 emulation software must accept. 

● Certificate Viewing. If the TP wants t ee e t a

 exchanged and the terminal emulation software suppo

 viewing, then this feature should be turned on. ● Operating System (OS). If your terminal emulation softw

 an OS, it is asking about the Trading Partner’s system, 

 system. Enter the local system parameters upon whi

 emulation software will be running. 
EMS Communications and Encryption continued 

C.2 Dedicated/Leased Line Service

Use of dedicated/leased line services requires authorization from

contact Yudeckia L. Brothers at 202-283-0245, email Yudeckia.L.Br

 the IRS. Please 

others@irs.gov. 

encryption provided 

od. A TP, using 

ocuring, and 

tographic 

ertification 

an be verified 

) website at 

e ar va dat n lists for each major FIPS 

, and lists the manufacturer 

, i rational 

e IRS annually a NIST 

 they use, which would use Advanced Encryption Standard 

ec) s the 

 

hs describe the hardware and software necessary to use 

All dedicated lines must be encrypted using at least 128-bit 

by a Federal Information Processing Standards (FIPS) approved meth

the dedicated/leased line service, is responsible for choosing, pr

installing his/her cryptographic solution. To determine if a cryp

solution meets FIPS standards obtain the "NIST Validation List C

Number and Date" from the solution provider. This information c

by checking the National Institute of Standards and Technology (NIST

http://csrc.nist.gov/cryptval/. Ther e li io

Cryptographic Standard. Each list has a sequence number

/supplier, date of validation, name of the implem t on ts ope en ati

environment, and a further description of other characteristics. Dedicated/leased 

line filers must be FIPS 140-x compliant and must send to th

certificate for the device

(AES) or Triple Data Encryption Standard (TDES). 

The IRS recommends the use of Internet Protocol Security (IPs a

cryptographic solution for the dedicated/leased line service.

The following paragrap

the digital communication service. 

C.2.1 Dedicated/Leased Lines 

For a TP to connect over a dedicated line he/she must purchase the circuit. 

Onc ce s a prov d, the IRS 

provides him/her with IP addressing and routing information. 

C.2

e the TP’s request for dedicated/leased line servi i p e

. Communication Services 2

Connection to the EMS system using the digital communications services 

provides the TP with a Transmission Control Protocol/Internet Protocol 

(TCP/IP) interface. To use this service the TP must have the following: 

● A system that supports the TCP/IP protocols. 

● The ability to make a Telnet connection from his/her system 

 to an EMS host. 

● If the TP plans on using Secure File Transfer Protocol (FTP) for 

 data transfer, his/her system must support an FTP server and have 

use when 

● A pair of routers capable of supporting communication over the 

 digital circuit procured by the TP. 

Publication 1346 October 1, 2012 Part 1 Page 70

 the ability to accept an FTP connection from the EMS. The TP must 

 supply a user logon and password for the EMS system to 

 connecting to his/her FTP server. 
EMS Communications and Encryption continued 

Once the TP establishes a connection using EMS dedicated/leased line services the following capabilities are available. 

t to any host 

bili y 

omes available. 

and their 

onfigured them 

he primary system. 

em that supports 

 and receive files to 

m. For TPs using this transfer method the only 

S to use and 

put” 

ach acknowledgment 

re binary and 

 of data 

nect to the EMS 

If the TP does 

 may use another file 

r protocol such as Zmodem over the Telnet session. This 

lnet application 

t session is 

etails. 

 that TCP/IP 

host or multiple 

sions. However, 

l s. 

● Connecting over a TCP/IP link allows a TP to connec

 available to him/her at the computing center. 

● Backup protection. EMS systems have a fail over capa t

 and if there is a system failure a backup system bec

However, TPs may need to reconfigure their routers 

communication servers if they have not initially c

to communicate with the backup system as well as t

● Transfer of data using FTP. If a TP has a hos

may use this as a protocol to send

t syst

 FTP, he/she 

 the EMS syste

configuration needed is to setup a user account for EM

directories for EMS to use to “get” return files and “

ack owledgment files. EMS transmits one file for n e

file available for processing. The file transfers a

the “#” hash mark is displayed for every 1,024 

transferred. 

bytes

● File transfers over Telnet. If a TP uses TCP/IP to con

 system, his/her logon to the system is throug

 not want to use FTP to transfer files, he/she

h Telnet. 

 transfe

 capability is currently available in many of the Te

 programs. The file transfer rate of Zmodem over a Telne

 not as fast as FTP. See Sections C.3 and C.4 for more d

● One final aspect of a TCP/IP connection to the EMS is

 supports multiple simultaneous connections to the same 

 hosts. A TP may submit files over multiple concurrent ses

 only one session per host can retrieve acknowledgment fi e

C.3 Telnet Options

If the TP uses Zmodem, Xmodem-1K, or Ymodem-batch to transfer fi

Telnet session, to be successful the TP’s Telnet program mus

les over the 

t support connections 

is often accomplished 

s the “telnet -8” 

ng in the TP 

f this occurs the 

nses with a Line-Feed Character. On a standard 

keyboard, pressing the Control Key and the “j” generates this character. As an 

alternative to the “telnet -8” option, the TP may set binary mode before beginning 

a file transfer and unset binary mode upon completion of the transfer. 

Most versions of Telnet have a sequence of characters (called an Escape Sequence) 

mally sees a 

message displaying the Escape Sequence when the Telnet connection is first 

started. Although it is possible for the TP to have a successful session when 

an Escape Sequence exists, at some point a file transfer may abort based on its 

size or the data in the file. For this reason it is recommended that the 

Escape Sequence be disabled, if possible. The TP should check his/her Telnet 

documentation to determine how to do this. 

Publication 1346 October 1, 2012 Part 1 Page 71

that allow all eight bits of the data to pass through. This 

on the Telnet command line as “telnet –8 host”. If the TP use

method, the screen display may appear distorted and after typi

identification information the systems appears to be hung. I

TP should terminate his/her respo

that, when encountered by the Telnet program, interrupts the Telnet session. 

Unless hidden by the TPs terminal emulation software, the TP nor
EMS Communications and Encryption continued 

C.4 Zmodem Options

The most common file transfer software used over the Telne Sessi

The package consists of the “sz” command for sending files and th

t on is Zmodem. 

e “rz” command 

bed in Section C.3, 

ccessful file 

te that these options are not 

necessarily mutually exclusive from the Telnet options. It may be that having 

a specific Zmodem option set might mean that a Telnet option does not need to be 

invoked. It is recommended that TPs explore the Zmodem options first. These 

o

y “-e”, will have 

 that they pass 

 is sometimes 

 versions have the 

vailable on some versions of 

 any option that 

cter sequences. 

 for how long 

 normally 10 

. However, 

timeout values may 

e changed. This can occur with TPs, whose connection to their 

bility of 

ons equipment 

t of data that can 

le that is to be 

 buffers present 

ted the streaming 

not have gotten 

ket timeout set 

e and transmit 

 is not enabled, the sender transmits 

 This results in a 

e communications 

 receiver. 

 receiver. In this 

iding window option. This results 

 in intermediate acknowledgments and a slower file transfer. The smaller 

 the value of the sliding window setting the slower the file transfer. 

ivity, the TP 

/her Zmodem 

 software. If the TP experiences problems with the transfer of data, 

 generating a debug file could assist the TP and IRS system support 

 personnel in determining the nature of the problem. 

● Crash Recovery. EMS does not retain partial files. Therefore, if a 

 transmission to EMS is interrupted, the TP must retransmit from the 

 beginning of the file. For acknowledgment files and state return files, 

 EMS can resume the transmission from where the interruption occurred in 

 the transmission if the TP’s software supports it. 

Publication 1346 October 1, 2012 Part 1 Page 72

for receiving files. As with the Telnet session options descri

there are options that may need to be invoked to achieve a su

transfer. In addition, it is important to no

ptions are available if the TP is experiencing problems: 

● Zmodem Escape Control Characters. This option, usuall

 Zmodem watch for control characters and modify them so

 through undetected as control characters. The option

 available on both the “sz” and “rz” commands. Other

 –e option available only on the “rz”. 

● Zmodem Binary. This is another option a

 Zmodem. The TP should check his/her documentation for

 attempts to make the link transparent to control chara

● Zmodem Timeout Values. Within Zmodem there are options

 to wait for an expected packet of data. The default is

 seconds. In most cases this value should be acceptable

 the TP should never set these values to wait forever.

 need to b ● Zmodem buffer timeout. There may be times when the 

 ISP is through a dial-up line. Because of the buffering a

 telecommunications equipment and the amount of communicati

 usually in place for an Internet connection, the amoun

 be stored could cause an error. This can happen if a fi

 transmitted is approximately the same size as one of the

 in the data link. The sending program will have comple

 of all the data in the file but the receiving side may 

 any data yet. If the sending side has its receive pac

 too low, it may timeout before the receiver can receiv

 the packet. 

● Zmodem sliding window. If this option

 all of a file without waiting for an acknowledgment. 

 faster file transfer. However, some of the intermediat

 equipment may store data while it is transferred to the

 Sometimes this causes the sender to "

 case, the TP may need to enable the sl

get ahead" of the

● Zmodem Debugging. When testing the TP’s Internet connect

 should become familiar with the debug capabilities of his
Publication 1346 October 1, 2012 Part 1 Page 73
EXAMPLES OF TRANSMISSION STATUS REPORTS 

This section shows the following examples of a Transmission Status Report: 

ission Report (When No Data is 

rt (When No Data is 

Exhibit D-3 Browser View of State Transmission Report 

Report 

il that is 

orted into newer 

f cel hmm_rpt.html 

where MM=month, DD=day, hh=hour, and mm=minute. If the TP had previously requested 

Unix file compression, the file name would be MMDDhhmm_rpt.html.Z. If the TP has 

previously selected GZIP compression, the file name would be MMDDhhmm_rpt.html.GZ. 

Some file transfer protocols or operating systems may translate the “Z” or “GZ” 

to lowercase “z” or “gz. ” 

• Exhibit D-1 Browser View of State Transm

 Available) 

• Exhibit D-2 Text View of State Transmission Repo

 Available) 

•

• Exhibit D-4 Text View of State Transmission Report 

• Exhibit D-5 Excel Spreadsheet View of State Transmission 

• Exhibit D-6 Browser View of TP Transmission Report 

The Transmission Status Report is returned to the TP within a f e

suitable f lay with a Web browser. The file can also be imp

versions o Ex as an Excel spreadsheet. The file name is MMDDh

or disp

The ACK Reference File Name column on the State and 

TP Transmission Reports corresponds to the uncompressed ACK File Name described 

in Appendix A. 

Exhibit D-1 Browser View of State Transmission Report 

 (When No Data is Available) 

Publication 1346 October 1, 2012 Part 1 Page 74
EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

 format 

?> 

Text for Exhibit D-1 is displayed in HTML

<?xml version="1.0" encoding="UTF-8"

<?xml-stylesheet href="W3C-REC.css" type="text/css"?> 

<?xml-stylesheet href="#baseInternalStyle" type="text/css"?> 

<!DOCTYPE html 

 PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" 

 "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd"> 

<html lang="en" xml:lang="en" xmlns="http://www.w3.org/1999/xhtml"> 

 <!-- Generated by EMS XmsnRptSvc --> 

 <head> 

 <meta name="Author" content="EMS XmsnRptSvc" /> 

 <meta http-equiv="Content-type" content="application/xhtml+xml; charset=UTF-8" 

/> 

 <meta http-equiv="Content-Style-Type" content="text/css" /> 

 <title> 

 ECC-MEM State Transmission Report for ETIN: 05003 — 2004-03-02 00:00 

– 2004-06-10 11:33 

 </title> 

 </head> 

 <body> 

 <table cellpadding="2" border="1" frame="void" rules="groups" 

summary="Transmission Status Report of Acknowledgements for State ACK files 

submitted at ECC-MEM by State ETIN 05003."> 

 <caption> 

 <strong> 

 ECC-MEM State Transmission Report for ETIN: 05003 

 <br /> 

 2004-03-02 00:00 – 2004-06-10 11:33 

 </strong> 

 <br /> 

   

 </caption> 

 <thead> 

 <tr align="center" valign="middle"> 

 <th abbr="gtx key of ack file received from state"> Transmission File Name 

 </th> 

 <th abbr="etin of trading partner to receive state ack"> 

 TP ETIN 

 </th> 

 <th abbr="gtx key of state ack to be sent to trading partner"> 

 TP ACK File Name 

 </th> 

 <th abbr="reference name of ack file"> 

 ACK Reference File Name 

 </th> 

 <th nowrap="nowrap" abbr="status of transmission"> 

 Transmission Status 

 </th> 

 <th abbr="transmission mode: test or production"> 

 Test/ Production 

 </th> 

Exhibit D-2 Text View of State Transmission Report 

(When No Data is Available) 

Publication 1346 October 1, 2012 Part 1 Page 75
EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

 <th abbr="date of transmission status"> Status Date </th> 

 <th abbr="time of transmission status"> Status Time 

 </th> 

 </tr> 

 </thead>

 <tbody valign="top"> 

 <tr> 

 <td colspan="8" align="center" abbr="empty report"> <big> 

 <em> No data available for reporting period </em> 

 </big> 

 </td> 

 </tr> 

 </tbody> 

 </table> 

 </body> 

</html> 

Exhibit D-2 Text View of State Transmission Report 

 (When No Data is Available) (A) 

Publication 1346 October 1, 2012 Part 1 Page 76
EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

t DTRANSMISSION STA

Publication 1346 October 1, 2012 Part 1 Page 77

Waiting 

State Delivery 

The acknowledgment for a State Transmission is available 

for the state to pick up. 

Received by State The acknowledgment for a State Transmission has been 

received by the state. 

In Progress The State Transmission file was received by EMS and is 

being processed. 

Waiting TP Delivery The acknowledgment is available for the TP to pick up. 

Received by TP The acknowledgment has been received by the TP. 

Exhibi

 

3 Browser View of State Transmission Report 

TUS DEFINITIONS 

 

State Transmission Report 
EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

t. 

?> 

> 

/css"?> 

t//EN" 

l"> 

iv="Content-type" content="application/xhtml+xml; charset=UTF-8" 

text/css" /> 

ash; 2004-03-02 00:00 

-06-10 11:33 

llpadding="2" border="1" frame="void" rules="groups" 

ransmission Status Report of Acknowledgements for State ACK files 

 ECC-MEM by State ETIN 88888."> 

ETIN: 88888 

ng> 

valign="middle"> 

d from state"> 

 File Name 

 receive state ack"> 

="gtx key of state ack to be sent to trading partner"> 

th abbr="reference name of ack file"> 

 ACK Reference File Name 

 <th nowrap="nowrap" abbr="status of transmission"> 

 Transmission Status 

 Test/ Production 

 </th> 

 <th abbr="date of transmission status"> 

 Status Date 

 </th> 

 <th abbr="time of transmission status"> 

 Status Time 

 </th> 

 </tr> 

 </thead> 

Exhibit D-4 Text View of State Transmission Report

Publication 1346 October 1, 2012 Part 1 Page 78

Text for Exhibit D-3 is displayed in HTML forma

<?xml version="1.0" encoding="UTF-8"

<?xml-stylesheet href="W3C-REC.css" type="text/css"?

<?xml-stylesheet href="#baseInternalStyle" type="text

<!DOCTYPE html 

 PUBLIC "-//W3C//DTD XHTML 1.0 Stric

 "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd"> 

<html lang="en" xml:lang="en" xmlns="http://www.w3.org/1999/xhtm

 <!-- Generated by EMS XmsnRptSvc --> 

 <head> 

 <meta name="Author" content="EMS XmsnRptSvc" /> 

 <meta http-equ

/> 

 <meta http-equiv="Content-Style-Type" content="

 <title> 

 ECC-MEM State Transmission Report for ETIN: 88888 &md

– 2004

 </title> 

 </head> 

 <body> 

 <table ce

summary="T

submitted at

 <caption> 

 <strong> 

 ECC-MEM State Transmission Report for 

 <br /> 

 2004

tro

-03-02 00:00 – 2004-06-10 11:33 

 </s

 <br /> 

   

 </caption> 

 <thead> 

 <tr align="center" 

 <th abbr="gtx key of ack file receive

 Transmission

 </th> 

 <th abbr="etin of trading partner to TP ETIN 

 </th> 

 <th abbr

 TP ACK File Name 

 </th> 

 < 

 </th> 

 </th> 

 <th abbr="transmission mode: test or production"> 
EXAMPLES OF TRANSMISSION STATUS R

"> 

EPORTS continued 

4100001.7700"> 

 T20040304100001.7700 

ign="right" abbr=""> 

CK"> 

rap" abbr="Waiting State Delivery"> 

ng State Delivery 

r="T"> 

 T 

</td> 

="10:20"> 

304100001.7700"> 

ht" abbr="99998"> 

0304100214.1000"> 

14.1000 

"> 

3040001.SMD 

/td> 

br="Waiting TP Delivery"> 

r="T"> 

 

 </td> 

 <td align="right" abbr="10:05"> 

 </tr> 

 <tr> 

 <td abbr="T20040304100001.7700"> 

 T20040304100001.7700 

 </td> 

 <td align="right" abbr="99999"> 

 99999 

 </td> 

 <td abbr="T20040304100315.7700"> 

 <tbody valign="top

 <tr> 

 <td abbr="T2004030 

 </td> 

 <td al 

 </td> 

 <td abbr=""> 

 </td> 

 <td abbr="03040010.A

 03040010.ACK 

 </td> 

 <td nowrap="now Waiti

 </td> 

 < align="center" abb td 

 <td abbr="2004-03-04"> 

 2004-03-04 

 </td> 

 <td align="right" abbr 10:20 

 </td> 

 </tr> 

 <tr> 

 <td abbr="T20040

 T20040304100001.7700 

 </td> 

 <td align="rig

 99998 

 </td> 

 <td abbr="T2004

 T200403041002

 </td> 

 <td abbr="03040001.SMD 0 < <td nowrap="nowrap" ab

 Waiting TP Delivery 

 </td> 

 <td align="center" abb

 T

 </td> <td abbr="2004-03-04"> 

 2004-03-04 

 10:05 

 </td> 

Exhibit D-4 Text View of State Transmission Report (A) 

Publication 1346 October 1, 2012 Part 1 Page 79
 EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

304100315.7700 

wrap" abbr="Waiting TP Delivery"> 

livery 

r="T"> 

d> 

td abbr="2004-03-04"> 

abbr="10:05"> 

/td> 

305120011.0001"> 

1.0001 

r="03050211.ACK"> 

td nowrap="nowrap" abbr="Received by State"> 

 Received by State 

r="P"> 

" abbr="20:00"> 

20011.0001"> 

001 

 

 99992 

 </td> 

 </td> 

 <td abbr="03050112.SMD"> 

 03050112.SMD 

 </td> 

 <td nowrap="nowrap" abbr="Waiting TP Delivery"> 

 Waiting TP Delivery 

 </td> 

 <td align="center" abbr="P"> 

 P 

 </td> 

 T20040

 </td> 

 <td abbr="03040110.SMD"> 

 03040110.SMD 

 </td> 

 <td nowrap="no

 Waiting TP De

 </td> 

 <td align="center" abb

 T 

 </t <

 2004-03-04 

 </td> 

 <td align="right" 

 10:05 

 <

 </tr> 

 <tr> 

 <td abbr="T20040

 T2004030512001

 </td> 

 <td align="r ight" abbr=""> 

 </td> 

 <td abbr=""> 

 </td> 

 <td abb

 03050211.ACK 

 < d> 

 <

/t 

 </td> 

 <td align="center" abb

 P 

 </td> 

 <td abbr="2004-03-05">

 2004-03-05 

 </td> 

 <td align="right

 20:00 

 </td> 

 </tr> 

 <tr> 

 <td abbr="T200403051

 T20040305120011.0 </td> 

 <td align="right" abbr="99992"> 

 <td abbr="T20040305120400.0000"> 

 T20040305120400.0000 

Exhibit D-4 Text View of State Transmission Report (B) 

Publication 1346 October 1, 2012 Part 1 Page 80
STATUS REPORTS continued

004-03-05 

/td> 

"20:00"> 

11.0001"> 

" abbr="99999"> 

"> 

01 

0111.SMD"> 

br="Received by TP"> 

td> 

<td align="center" abbr="P"> 

05"> 

/td> 

gn="right" abbr="20:00"> 

0 

4.8800 

br=""> 

td abbr="03051200.NAK"> 

 03051200.NAK 

</td> 

 <td nowrap="nowrap" abbr="Waiting State Delivery"> 

 Waiting State Delivery 

 

 <td abbr="2004-03-05"> 

 2004-03-05 

 </td> 

 <td align="right" abbr="12:16"> 

 12:16 

 </td> 

 </tr> 

 </tbody> 

 </table> 

 </body> 

</html> 

Exhibit D-4 Text View of State Transmission Report (C) 

Publication 1346 October 1, 2012 Part 1 Page 81

EXAMPLES OF TRANSMISSION 

 <td abbr="2004-03-05"> 2 <

 <td align="right" abbr=

 20:00 

 </td> 

 </tr

> 

> 

 <tr

 <td abbr="T200403051200

 T20040305120011.0001 

 </td> 

 <td align="right 99999 

 </td> 

 <td abbr="T20040305120301.0001

 T20040305120301.00

 </td> 

 <td abbr="0305

 03050111.SMD 

 </td> 

 <td nowrap="nowrap" ab

 Received by TP / 

 < 

 P 

 </td> 

 <td abbr="2004-03-

 2004-03-05 

 <

 <td ali

 20:0

 </td> 

 </tr> 

 <tr> 

 <td abbr="T20040

 T2004030512152

305121524.8800"> 

 </td> 

 <td align="right" ab 

 </td> 

 <td abbr=""> 

 < d> 

 <

/t 

 

 

 </td> 

 <td align="center" abbr="P"> 

 P 

 </td> 
EXAMPLES OF TRANSMISSION STATUS REPORTS continued 

Exhibit D-5 Excel Spreadsheet View of State Transmission Report 

 

t D ort 

TRANSMISSION STATUS DEFINITIONS 

 

TP Transmission Status Report 

Waiting TP Delivery The acknowledgment is available for the TP to pick up. 

Received by TP The acknowledgment has been received by the TP. 

In Progress EMS has received and is processing the file. 

Publication 1346 October 1, 2012 Part 1 Page 82

Exhibi -6 Browser View of TP Transmission Rep
Publication 1346 October 1, 2012 Part 1 Page 83
GUIDELINES FOR TRADING PARTNERS USING EMS 

cond

 to control the flow of scripts. Scripts 

 EMS, not just the 

s. See Appendix F 

by simple patternbsolutely necessary to use a timer when waiting for a message 

00 seconds. EMS 

fter the last 

er in the script 

u, instead of simply 

ROM EFS” message has 

n interaction with 

ilable, don’t try 

., no files to 

ts to pick up). In most cases, EMS provides a 

 if the file is 

t provided a negative 

acknowledgment within 35 minutes, the file, except in rare circumstances, 

has been forwarded to the appropriate tax-return-processing system. For 

 94X files, which are forwarded immediately to the tax-return-processing 

system, acknowledgements are available shortly after that 

 system has processed each file. For files that are batched and “drained” 

 at published times, acknowledgments from the tax-return-processing system 

will not be available for hours. 

6. If a TP has multiple concurrent sessions at the same physical site using 

the same Login ID, only one session will retrieve acknowledgments. 

Publication 1346 October 1, 2012 Part 1 Page 84

While the following information is provided primarily for those who use scripts 

to control interaction with EMS, it is also useful for individuals who login and 

uct their sessions “manually.” 

1. Use pattern matching, not timers,

should be able to handle all messages and prompts from

main “retrieve acknowledgment” and “submit a file” path

for an example of a script that is entirely controlled

matching. 

2. If it is a

or prompt, then the timer value should not be less than 1

always sends a response within 100 seconds (worst case) a

user-interaction (EMS prompt or user response). The tim

should function only as a “fail-safe” device in case of unanticipated 

system behavior. 

3. Log off using the “Logoff” menu option on the main men

hanging up. Do not hang up until the “DISCONNECTING F

been received. This is true for both scripted and huma

EMS. 

4. When a message is received indicating that EMS is unava

again immediately. Wait at least 10 minutes. 

5. Do not login repeatedly when there is no work to do (i.e

submit or acknowledgmen

negative acknowledgment within 10 minutes of submission

 not accepted for further processing. If EMS has no
Publication 1346 October 1, 2012 Part 1 Page 85
EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE 

n communicate with EMS 

e is for reference 

Unix operating 

et of strings and 

ed using the 

r example, 

ish the actual 

 appearing in the script are reasonably intuitive, 

 of illustration for which this script is 

d “send” directs output to the 

s output to “standard output”, 

directed to a local log file. Lines beginning with “#” are 

-f $1 $2 $3 $4 $5 $6 

 convenience. 

range $argv 3 3] 

ound delays. 

low {1 .1} 

anticipated match 

during processing. 

is down" 

ROM EFS" 

r any reason, e.g., EMS 

expect_after { 

nutes, then retry." { 

 exit } 

on may be available 

on IRS quick alerts. " { 

 send_user "got the EFS UNAVAILABLE message (abort) \n" 

 exit } 

-exact "EFS DISCONNECTINg FROM EFS" { 

 send_user "got the DISCONNECTING message (abort) \n" 

 exit } 

 eof { 

 send_user "tp_client disconnected (abort) \n" 

 exit } 

Publication 1346 October 1, 2012 Part 1 Page 86

The following example is meant to illustrate how a script ca

using only pattern-matching to control logic flow. The exampl

only, and is not intended for actual use by trading partners. 

This particular script is written in “expect”, designed for a 

system, and takes advantage of expect’s ability to specify a s

events to be watched for if there is a failure to match the string that is 

anticipated. It also assumes that files are to be sent and receiv

FTP protocol. A script that instead used the Zmodem protocol, fo

would differ noticeably in those parts of the script that accompl

sending and receiving of files. 

Most “expect” commands and syntax

at least for the limited purposes

intended. But it is worth mentioning that the comman

telnet session, while the command “send_user” direct

which is assumed to be 

comments. 

#!/opt/sfw/bin/expect 

#Assign command-line parameters to local variables for

set log_id [lrange $argv 0 0] 

set passwd [lrange $argv 1 1] 

set hostid [lrange $argv 2 2] 

set retfil [l

set prtocl [lrange $argv 4 4] 

set compid [lrange $argv 5 5] 

# Slow down "typing" of replies to allow for modem turnar

set send_s

# Start a C-shell in which to run telnet 

spawn /usr/bin/csh 

# Specify set of "secondary" strings/events to be watched for if 

fails. 

# These messages 

# message: "EFS 

and events could occur at any time 

# message: "DISCONNECTING F

# eve nt: eof (telnet session was terminated fo

disconnects) 

-exact " EFS 

 send_user "got the EFS BUSY message (abort) \n" 

is busy. Wait at least 10 mi

-exact " EFS is currently unavailable. Additional informati
EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE continued 

lnet session to the designated computer (hostid) 

he telnet session exits (even if that 

t $hostid; exit\r" 

ame (log_id). 

n: " 

 received, send password (passwd) 

from EMS is received, 

ile Transfer Protocol) 

 Enter your choice: " 

RANSFERS PROTOTCOL MENU choice-prompt from EMS is received, 

ol to use (prtocl) 

s received, 

hoice: " 

4\r" 

#When COMPRESSION METHODS MENU choice-prompt from EMS is received, 

#send compression to use (compid) 

expect -exact " Enter your choice: " 

sleep .2 

send -s -- "$compid\r" 

#When MAIN MENU choice-prompt from EMS is received, 

#send 2 (Receive/Send File(s)) 

expect -exact " Enter your choice: " 

Publication 1346 October 1, 2012 Part 1 Page 87

} 

# When C-shell prompt appears, 

# Start a te

# Exit the C-shell when t

# occurs before the script runs to completion) 

expect -exact "% " 

sleep .1 

send -s -- "telne

# When login prompt from EMS is received, send usern

expect -exact "logi

sleep .2 

send -s -- "$log_id\r" 

#When password prompt from EMS is

expect -exact "Password:" 

sleep .2 

send -s -- "$passwd\r" 

#When MAIN MENU choice-prompt 

#send 3 (Change F

expect -exact " 

sleep .2 

send -s -- "3\r" 

#When FILE T

#send protoc

expect -exact " Enter your choice: " 

sleep .2 

send -s -- "$prtocl\r" 

#When MAIN MENU choice-prompt from EMS i

#send 4 (Change Compression Method) 

expect -exact " Enter your c

sleep .2 

send -s -- "

sleep .2 

send -s -- "2\r" 
P to receive them. 

 to allow sending a 

ve them. 

nding a file, 

filename to be sent, because this script assumes 

ogic responds "y" to the prompt for 

s with the local filename to be sent, because this 

script ass

expect { 

]: " { 

r" 

 want to send a file? Y/\[N\]: " 

r" 

your system: " 

tfil\r" 

} 

 

#The send_user command writes a message into the TP's local log file 

CTING FROM EFS" message is received from EMS, send exit command to 

lnet 

expect { 

expect -exact " Enter your choice: " { 

 sleep .2 

send -s -- "1\r" 

send_user "answered 1 to choice\n" 

 exit 

} 

} 

#Exit from the script 

exit 

Publication 1346 October 1, 2012 Part 1 Page 88

EXAMPLE SCRIPT TO PICK UP ACKS AND SEND A FILE continued 

#If there are acks to pick up, EMS will prompt for the T

#If not, or after they have been picked up, EMS will prompt

file. 

#The logic below handles both possibilities. 

#If there are files to pick up, the logic responds "y" to recei

#After they are received, it responds "y" to the prompt for se

#then responds with the local 

#that the FTP protocol is being used. 

#If there are not any files to pick up, the l

sending #a file, then respond

umes 

#that the FTP protocol is being used. 

-exact " Are you ready to receive files? Y/\[N\

sleep .2 

send -s -- "y\

expect -exact " Do you

 sleep .2 

send -s -- "y\

expect -exact " are sending from 

sleep .2 

send -s -- "$re

 } 

-exact " Do you want to send a file? Y/\[N\]: " {

 sleep .2 

send -s -- "y\r" 

expect -exact " are sending from your system: " 

 sleep .2 

send -s -- "$retfil\r" 

} 

send_user "after send file looking for choice \n " 

#When MAIN MENU choice-prompt from EMS is received, send 1 (Logoff). 

#After "DISCONNE

te

expect -exact "DISCONNECTING FROM EFS" 

send_user "got normal disconnect message \n" 
Publication 1346 October 1, 2012 Part 1 Page 89
EMS Password Rules 

A trading partner’s password must conform to the following rules. 

e alphabetic character, 

ne lo c c charac and 

ast one nu i aracte

3 special r

n Poi an gn < 

1. Passwords must be 8 characters long.

2. Passwords must contain: 

a. at least one uppercas

b. at least o wer ase alphabeti ter

c. at le mer c or special ch r. 

. Allowable cha acters are: 

Exclamatio nt ! Less Th Si

Pound Sign # Equal Sign = 

Dollar Sign $ Greater Th Sign > an

Percent Sign % Question M k ar ? 

Ampersand At & Sign @ 

Left Parenthesis ( Left Square Bracket [ 

Right Parenthes ) Right Square Bracket } is

Asterisk * Underscore _ 

Plus Sign + Right Curly Brace { 

Comma , Left Curly Brace } 

Hyphen - Vertical Bar | 

Period . Tilde ~ 

Slash / 

Colon : 

Semi-colon ; 

4. Passwords must not contain: 

5. A new password must differ by at least three characters from the 

 current password. 

6. A new password must not match any password (the last five) in the TP’s 

EMS-maintained password history. 

7. Passwords shall expire after 90 days. 

the last password 

 

Publication 1346 October 1, 2012 Part 1 Page 90

a. the login ID 

b. reverse shift of the login ID 

c. circular shift of the login ID 

d. different upper/lower case version of the login ID 

8. Passwords cannot be changed within the first 7 days of 

change. 
Publication 1346 October 1, 2012 Part 1 Page 91
EMS SCREEN SHOTS 

The following represents sample screen o fo og g on t S sh ts r l gin o EM ,

shared secrets, and changing the password. For more explanation re

referenced in Section 3 Logging On To the System. 

 registering 

fer to the exhibit 

 

Exhibit 3-1, and Exhibit 3-5, 

d expires. The screen shot in Exhibit H-1 represents Scenario 3 of 

when there are “n” amount of days left before the passwor

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

login: xxxxxxxx 

Password: 

Password must be changed in 5 day(s). Last login: Tue Oct 11 16:13:12 from 10.10.220.70 -------------------------------------------------------- F O R O F F I C I A L U S E O N L Y 

 # ##### #### 

 # # # # 

 # # # #### # ##### # # # # # # # # # #### 

 U.S. GOVT. computer 

 F O R O F F I C I A L U S E O N L Y -------------------------------------------------------- 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-1 Password Change in N Days 

Publication 1346 October 1, 2012 Part 1 Page 92
EMS Password Screen Shot continued 

In the event that the password has expired, a password change is required. The 

screen shot in Exhibit H-2 represents Scenario 4 of Exhibit 3-1, and Exhibit 3-23 

when the password change is successful. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

login: xxxxxxxx 

Password: 

Enter new password: 

Re-enter new password: 

Password changed. 

Last login: Tue Oct 11 16:13:12 from 10.10.220.70 -------------------------------------------------------- 

 F O R O F F I C I A L U S E O N L Y 

 # ##### #### 

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. GOVT. computer 

 F O R O F F I C I A L U S E O N L Y 

 -------------------------------------------------------- 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secret 

 Enter your choice: 

Exhibit H-2 Password Change Confirmation 

Publication 1346 October 1, 2012 Part 1 Page 93 
EMS Password Screen Shot continued 

The screen shot in Exhibit H-3 represents Scenari 4 E b

when the new password and the re-entered 

o of xhi it 3-1 and Exhibit 3-24 

password do not match. After three (3) 

consecutive unsuccessful attempts the connection is terminated. 

 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

login: xxxxxxxx 

Password: 

Enter new password: 

Re-enter new password: 

New passwords don't match. 

Enter new password: 

Re-enter new password: 

New passwords don't match. 

Enter new password: 

Re-enter new password: 

New passwords don't match. 

 Exhibit H-3 Unmatched New Passwords Message 

This screen shot represents Exhibit 3-7 when the password does no

rule requirements. 

t satisfy password 

 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENTT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes cons nt t e o monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

login: xxxxxxxx 

Password: 

Enter new password: 

Re-enter new password: 

Password rule(s) have not been met. 

Enter new password: 

Re-enter new password 

 Exhibit H-4 Password Rule Violation Message 

Publication 1346 October 1, 2012 Part 1 Page 94
EMS Password Screen Shot continued 

The screen shot in Exhibit H-5 represents Scenario 4 of Exhibit 3-1, and Exhibit 

3-26 attempting to change the password when another session is changing the password.

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

login: xxxxxxxx 

Password: 

Login failed. Another session is trying to change the password. 

 Exhibit H-5 Another Login Session Changing Password Message 

The screen shot in Exhibit H-6 represents Exhibit 3-27 when there is a system error.

 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

login: xxxxxxxx 

Password: 

System error. 

 Exhibit H-6 System Error Message 

Publication 1346 October 1, 2012 Part 1 Page 95
EMS Password Screen Shot continued 

The screen shot in Exhibit H-7 represents Exhibit 3-6 when an EMS Login ID and 

ive unsuccessful attempts the incorrect password are entered. After three (3) consecut

account is disabled. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

login: xxxxxxxx 

Password: 

Login incorrect 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

login: xxxxxxxx 

Password: 

Login incorrect 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

login: xxxxxxxx 

Password: 

Login incorrect 

 Exhibit H-7 Login Incorrect Message 

Publication 1346 October 1, 2012 Part 1 Page 96
__________________________ __________________________________________ 

 Exhibit 3-1 when 

as an account 

 registers shared secrets, 

_

EMS Screen Shot continued 

The screen shot in Exhibit H-8 represents Scenarios 1, 5, or 9 of

the Trading Partner (who is new, who has an expired password, or who h

that was unlocked by an EMS SA) successfully logs in,

changes password, and accesses the Main Menu. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Use is consent to authorized 

monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties. 

login: xxxxxxxx 

Password: 

Enter your ETIN: 00253 

Enter your EFIN associated with this ETIN: 123456 

Enter your zip code: 12345 

Enter your phone number: 1234567890 

Enter your secret phrase: 

Re-enter your secret phrase: 

Registration of Shared Secrets Successful. 

Enter new password: 

Re-enter new password: 

Password changed. 

Last login: Mon Jun 2 09:15:18 from 172.30.1.7 

 -------------------------------------------------------- 

 F O R O F F I C I A L U S E O N L Y 

 # ##### #### 

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. Government computer 

 F O R O F F I C I A L U S E O N L Y -------------------------------------------------------- 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-8 Registration of Shared Secrets and Change Password 

Publication 1346 October 1, 2012 Part 1 Page 97
EMS Screen Shot continued 

The screen shot in Exhibit H-9 represents Scenario 2 of Exhibit 3-1 when the 

Trading Partner successfully logs in to the PY2012 system for the first time, registers shared secrets, and accesses the Main Menu. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Use is consent to authorized 

monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties. 

login: xxxxxxxx 

Password: 

Enter your ETIN: 00253 

Enter your EFIN associated with this ETIN: 123456 

Enter your zip code: 12345 

Enter your phone number: 1234567890 

Enter your secret phrase: 

Re-enter your secret phrase: 

Registration of Shared Secrets Successful. 

Last login: Mon Jun 2 09:15:18 from 172.30.1.7 

 -------------------------------------------------------- 

 F O R O F F I C I A L U S E O N L Y 

 # ##### #### 

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. Government computer 

 F O R O F F I C I A L U S E O N L Y 

 -------------------------------------------------------- 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-9 Registration of Shared Secrets 

Publication 1346 October 1, 2012 Part 1 Page 98
EMS Screen Shot continued 

The screen shot in Exhibit H-10 represents Scenarios 6 and 7 of 

a Trading Partner's account is disabled (after 45 days of inact

consecuti n

Exhibit 3-1, when 

ivity or 3 

ve logi attempts with an invalid password). The TP re-enables the 

account by successfully logging in, authenticating account by entering previously 

registered shared secrets, changing password, and then accesses the Main Menu. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

login: xxxxxxxx 

Password: 

This account is currently disabled. 

Do you wish to re-enable your account? Y/[N]: Y 

Enter your ETIN: 00253 

Enter your EFIN associated with this ETIN: 123456 

Enter your zip code: 12345 

Enter your phone number: 1234567890 

Enter your secret phrase: 

Enter new password: 

Re-enter new password: 

Password changed. 

Last login: Mon Jun 2 09:15:18 from 172.30.1.7 

 ------------------------------------------- 

-------------------------------------------------------- 

 F O R O F F I C I A L U S E O N L Y 

 # ##### #### 

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. Government computer 

 F O R O F F I C I A L U S E O N L Y -------------------------------------------------------- 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-10 Re-enable Disabled Account 

Publication 1346 October 1, 2012 Part 1 Page 99
EMS Screen Shot continued 

The screen shot in Exhibit H-11 represents Scenario 8 of Exhibit 3-1, and Exhibit 

3-31 when the TP's account is locked. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Use is consent to authorized 

monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties. 

login: xxxxxxxx 

Password: 

This account is locked. 

Please contact the IRS e-Help Desk for assistance. 

 Exhibit H-11 Account is Locked Message 

The screen shot in Exhibit H-12 represents Scenario 10 of Exhibit

3-32 when the system is unavailable. 

 3-1, and Exhibit 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

 

THIS U.S. GOVERNMENT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

login: xxxxxxxx 

Password: 

EFS is currently unavailable. Additional information may be available on IRS quick alerts. 

Exhibit H-12 EFS Unavailable Message 

The screen

when 

 shot in Exhibit H-13 represents Scenario 10 of Exhibit 3-1, and Exhibit 

3-33 the system is busy (the maximum number of concurrent sessions has been 

reached). 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use is consent to authorized monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT. SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, recording, reading, 

copying or capturing by authorized personnel of all activities. There is no right to privacy 

in this system. Unauthorized use of this system is prohibited and subject to criminal and 

civil penalties. 

login: xxxxxxxx 

Password: 

EFS is busy. Wait at least 10 minutes, then retry. 

 Exhibit H-13 EFS Busy Message 

Publication 1346 October 1, 2012 Part 1 Page 100
EMS Screen Shot continued 

rror messages that 

e is consent to authorized monitoring, 

The screen shot in Exhibit H-14 shows the different validation e

may occur when trying to register Shared Secrets. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Us

capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties. 

login: xxxxxxxx 

Password: 

Enter your ETIN: 12345 

Invalid ETIN. 

Enter your ETIN: 123456 

Invalid ETIN: must be 5 digits. 

Enter your ETIN: 00255 

Enter your EFIN associated with this ETIN: 1234567 

Invalid EFIN: must be 6 digits. 

Enter your EFIN associated with this ETIN: 654321 

Enter your zip code: 22 

Invalid zip code: must be 5 digits. 

Enter your zip code: 22102 

Enter your phone number: 12345678901 

Invalid phone number: must be 10 digits. 

Enter your phone number: 8005551212 

Enter your secret phrase: 

Re-enter your secret phrase: 

Invalid secret phrase: must be 1-20 alphanumeric/special chars; no spaces. 

Enter your secret phrase: 

Re-enter your secret phrase: 

Secret phrases don't match. 

Enter your secret phrase: 

Re-enter your secret phrase: 

Registration of Shared Secrets Successful. 

Enter new password: 

Re-enter new password: 

Password changed. 

Last login: Mon Jun 2 09:15:18 from 172.30.1.7 

 -------------------------------------------------------- 

 F O R O F F I C I A L U S E O N L Y 

 # ##### #### 

 # # # # 

 # # # #### 

 # ##### # 

 # # # # # 

 # # # #### 

 U.S. Government computer 

 F O R O F F I C I A L U S E O N L Y 

 -------------------------------------------------------- 

 MAIN MENU 

 Exhibit H-14 Registering Shared Secrets Validation Error Messages 

Publication 1346 October 1, 2012 Part 1 Page 101
EMS Screen Shot continued 

The screen shot in Exhibit H-15 represents Exhibit 3-30 when a TP fails to supply 

fter three 

count is locked. 

e is consent to authorized monitoring, 

correct shared secrets to re-enable his/her disabled account. A

consecutive tries the TP ac

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Us

capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties. 

login: xxxxxxxx 

Password: 

This account is currently disabled. 

Do you wish to re-enable your account? Y/[N]: Y 

Enter your ETIN: 12345 

Enter your EFIN: 223456 

Enter your zip code: 22345 

Enter your phone number: 1134567890 

Enter your secret phrase: 

Invalid Shared Secrets. 

Enter your ETIN: a 

Enter your EFIN: 123456 

Enter your zip code: 11111 

Enter your phone number: 0987654321 

Enter your secret phrase: 

Invalid shared secrets. 

Enter your ETIN: 00253 

Enter your EFIN: 123456 

Enter your zip code: 12345 

Enter your phone number: 1234567890 

Enter your secret phrase: 

Invalid shared secrets. 

 Exhibit H-15 Unsuccessful Re-enabling of Disabled Account 

Publication 1346 October 1, 2012 Part 1 Page 102
EMS Screen Shot continued

The screen shot in Exhibit H-16 represents Exhibit 3-21 when there is a system 

error when trying to register shared secrets. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Use is consent to authorized 

monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties. 

login: xxxxxxxx 

Password:

Enter your ETIN: 00253 

Enter your EFIN associated with this ETIN: 123456 

Enter your zip code: 12345 

Enter your phone number: 1234567890 

Enter your secret phrase: 

Re-enter your secret phrase: 

System error. 

 Exhibit H-16 System Error Message 

The screen shot in Exhibit H-17 represents Exhibit 3-20 when another session is 

concurrently changing the shared secrets. 

THIS U.S. GOVT. SYSTEM IS FOR AUTHORIZED USE ONLY! Use is consent to authorized 

monitoring, capturing, etc. & no rights to privacy. 

THIS U.S. GOVERNMENT SYSTEM IS FOR AUTHORIZED USE ONLY! 

Use of this system constitutes consent to monitoring, interception, 

recording, reading, copying or capturing by authorized personnel of 

all activities. There is no right to privacy in this system. 

Unauthorized use of this system is prohibited and subject to criminal 

and civil penalties. 

login: xxxxxxxx 

Password: 

Enter your ETIN: 00258 

Enter your EFIN associated with this ETIN: 123456 

Enter your zip code: 22043 

Enter your phone number: 7035551212 

Enter your secret phrase: 

Re-enter your secret phrase: 

Shared Secrets not changed. Another session is trying to change them. 

 Exhibit H-17 Another Session Changing Shared Secrets Message 

Publication 1346 October 1, 2012 Part 1 Page 103
EMS Screen Shot continued 

The following eight exhibits repr n m s en ot o e ese t sa ple cre sh s f r th password change 

ced in Section 8 

 

hot in Exhibit H-18 represents Exhibit 8-3, when the password change 

l. 

functionality. For more explanation refer to the exhibit referen

Changing Password of this manual. 

The screen s

is successfu

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 9) Change Shared Secrets 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 Password changed. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Changed Shared Secrets 

 Enter your choice: 

Exhibit H-18 Password Change Confirmation 

Publication 1346 October 1, 2012 Part 1 Page 104
EMS Password Screen Shot continued 

The screen shot in Exhibit H-19 represents Exhibit 8-5, when an incorrect current 

password is entered. 

 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 Incorrect current password. 

 Enter password current : 

 Enter new password: 

 Re-enter new password: 

Exhibit H-19 Incorrect Current Password Message 

represents Exhibit 8-6, when the new password and the 

 The screen shot in Exhibit H-20 

re-entered password do not match. 

 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s)

 9) Change Shared Secret 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 New passwords don't match. 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

Exhibit H-20 Unmatched New Passwords Message 

Publication 1346 October 1, 2012 Part 1 Page 105
EMS Password Screen Shot continued 

The screen shot in Exhibit H-21 represents Exhibit 8-7, when the password does not 

satisfy password rule requirements. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 Password rule(s) have not been met. 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 Exhibit H-21 Password Rule Violation Message 

Publication 1346 October 1, 2012 Part 1 Page 106
EMS Password Screen Shot continued 

The screen shot in Exhibit H-22 represents Exhibit 8-8, when an attempt is made to 

change the password within 7 days from the last successful password change. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 Less than 7 days from last change. Password not changed. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer P tocol [ZMODEM] ro

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-22 Less Than 7 Days Message 

Publication 1346 October 1, 2012 Part 1 Page 107
EMS Password Screen Shot continued 

The screen shot in Exhibit H-23 represents Exhibit 8-9, attempting to change the 

password when another session is changing the password. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 9) Change Shared Secrets 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 Password not changed. Another session is trying to change the password. 

 Exhibit H-23 Another Session Changing Password Message 

The screen shot in Exhibit H-24 represents Exhibit 8-10, when a system error occurs 

during the change password process. 

 MAIN MENU

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [GZIP] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 6 

 Enter current password: 

 Enter new password: 

 Re-enter new password: 

 System error. 

 DISCONNECTING FROM EFS 

 Exhibit H-24 System Error and Disconnecting Message 

Publication 1346 October 1, 2012 Part 1 Page 108
EMS Screen Shot continued 

The screen shot in Exhibit H-25 represents Exhibit 8-11, when a user attempts to 

change their password more than once in a single session. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 6 

 Can only choose Change Password once. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-25 Change Password Once Message 

Publication 1346 October 1, 2012 Part 1 Page 109
EMS Screen Shot continued 

The following six exhibits represent sample screen shots for th

Secrets functionality from the Main Menu. For more explanation r

Changing Shared Secret

e Change Shared 

efer to Section 11 

s. 

shot in Exhibit H-26 represents Exhibit 11-11, when the Change Shared 

on is successful. 

The screen 

Secrets opti

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Enter your EFIN associated with this ETIN: 123456 

 Enter your zip code: 12345 

 Enter your phone number: 1234567890

 Enter your secret phrase: 

 Re-enter your secret phrase: 

 Registration of Shared Secrets Successful. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-26 Successful Change of Shared Secrets from Main Menu 

Publication 1346 October 1, 2012 Part 1 Page 110
EMS Screen Shot continued 

The s

may occur when changing Shared Secrets from the Main Menu. 

creen shot in Exhibit H-27 shows the different validation error messages that 

 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Enter your EFIN associated with this ETIN: 12345 

 Invalid EFIN: must be 6 digits. 

 Enter your EFIN associated with this ETIN: 123456 

 Enter your zip code: 1 

 Invalid zip code: must be 5 digits. 

 Enter your zip code: 12345 

 Enter your phone number: 2 

 Invalid phone number: must be 10 digits. 

 Enter your phone number: 1234567890 

 Enter your secret phrase: 

 Re-enter your secret phrase: 

 Secret phrases don't match. 

 Enter your secret phrase: 

 Re-enter your secret phrase: 

 Invalid secret phrase: must be 1-20 alphanumeric/special chars; no spaces. 

 Enter your secret phrase: 

 Re-enter your secret phrase: 

 Registration of Shared Secrets Successful. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-27 Shared Secrets Validation Error Messages from Main Menu 

Publication 1346 October 1, 2012 Part 1 Page 111
EMS Screen Shot continued 

The screen shot in Exhibit H-28 shows that the Main Menu displays after the TP 

incorrectly enters a shared secret (EFIN in example below) three times. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [COMPRESS] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Enter your EFIN associated with this ETIN: 1abcd 

 Invalid EFIN: must be 6 digits. 

 Enter your EFIN associated with this ETIN: 1234567 

 Invalid EFIN: must be 6 digits. 

 Enter your EFIN associated with this ETIN: 1 

 Invalid EFIN: must be 6 digits. 

 MAIN MENU

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 1 

 DISCONNECTING FROM EFS 

 Exhibit H-28 Three Incorrect Entries of a Shared Secret 

Publication 1346 October 1, 2012 Part 1 Page 112
EMS Screen Shot continued 

The screen shot in Exhibit H-29 represents Exhibit 11-12, when another session is 

concurrently changing the shared secrets.

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Enter your EFIN associated with this ETIN: 123456 

 Enter your zip code: 22043 

 Enter your phone number: 7035551212 

 Enter your secret phrase: Re-enter your secret phrase: 

 Shared Secrets not changed. Another session is trying to change them. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM]

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-29 Concurrent Sessions Changing Shared Secrets 

Publication 1346 October 1, 2012 Part 1 Page 113
EMS Screen Shot continued 

The screen shot in Exhibit H-30 represents Exhibit 11-13, when a system error 

occurs when trying to change shared secrets. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Enter your EFIN associated with this ETIN: 123456 

 Enter your zip code: 12345 

 Enter your phone number: 1234567890 

 Enter your secret phrase: 

 Re-enter your secret phrase: 

 System error. 

 DISCONNECTING FROM EFS 

 Exhibit H-30 System Error when Changing Shared Secrets 

Publication 1346 October 1, 2012 Part 1 Page 114
EMS Screen Shot continued 

The screen shot in Exhibit H-31 represents Exhibit 11-14, when a user selects 

option 9) Change Shared Secrets, more than once in a single session. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM]

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Enter your EFIN associated with this ETIN: 123456 

 Enter your zip code: 12345 

 Enter your phone number: 1234567890 

 Enter your secret phrase: Re-enter your secret phrase: 

 Registration of Shared Secrets Successful. 

 MAIN MENU 

 1) Logoff

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 9 

 Can only choose Change Shared Secrets once. 

 MAIN MENU 

 1) Logoff 

 2) Receive/Send File(s) 

 3) Change File Transfer Protocol [ZMODEM] 

 4) Change Compression Method [NONE] 

 5) Request Transmission Status Report 

 6) Change Password 

 7) Show State Return Menu (available for State use only) 

 8) Reset Acknowledgment File(s) 

 9) Change Shared Secrets 

 Enter your choice: 

 Exhibit H-31 Change Shared Secrets Once Message 

Publication 1346 October 1, 2012 Part 1 Page 115
Publication 1346 October 1, 2012 Part 1 Page 116 
COMMUNICATIONS ERROR MESSAGES 

Below are the Communications Error Messages that will be transmitted from the 

v

1

Electronic Management System (Front–End Processing Subsystem (FEPS) in a 

Communications Error Acknowledgement File, upon detection of a transmission 

alidation error. 

. “A VIRUS <Virus Name> WAS DETECTED IN THIS FILE” -- The FEPS (Front-End 

g System has detected a virus in a transmission file and will 

porarily suspended. 

Help desk for 

ledgement is 

 to the TP 

mission. All TPs receive the XML format 

nt, even if the transmission was sent using a different IRS approved 

escription contains 

oblem and an understanding of XML is not 

 The shaded areas contain the GTX key, a 

hese values vary for each returned Acknowledgement. 

MI

Processin

 quarantine and not process the file. The TP will be tem

 The TP must clean up the file and call their appropriate e-

 permission to transmit. Please note that this error Acknow

 in XML format.

Below is the format for the error Acknowledgement that is returned

when a virus is detected in the trans

Acknowledgeme

format. Note that the second line of the file, the Content D

a plain English description of the 

required to interpret the message. 

pr

timestamp, and the virus name. T

The remainder of the message is constant. 

ME-Version: 1.0 

Content-Description: Notification that transmission file T200303211345.0100 

was rejected because it contained a virus 

Co ent ype

<? l v sio

<T nsm

nt -T : text/xml; charset=UTF-8 

xm er n="1.0" encoding="UTF-8"?> 

ra is nAcknowledgement> sio

<Acknowledg Timestamp>2003-12-13T12:05:22-05:00 

mp> 

ssionStatus> 

 

ement

 </AcknowledgementTimesta

 <TransmissionStat </Tra us>R nsmi

 <Errors errorCount="1"> 

 <Error errorId="1"> 

 <ErrorCategory>Unsupported</ErrorCategory>

 <ErrorMessage><!CDATA[A VIRUS (virus name) WAS

essage> 

 DETECTED IN 

 

 

 THIS FILE]]></ErrorM

 <RuleNumber>T0000-009</RuleNumber> 

 <Severity>Reject and Stop</Severity> 

 </Error> 

 </Errors> 

 <GTXKey>T200303211345.0100</GTXKey> 

</TransmissionAcknowledgement> 

2. “ACK COUNT IN TRANSMISSION RECAP RECORD DOES NOT MATCH THE C

RECEIVED” -- The FEPS will reject the entire transmission for State acks, 

OUNT OF ACKS 

match the 

plicable to 

 State Acknowledgement Transmissions Only. 

3. “ADDITIONAL TAX DATA AFTER RECAP” -- The FEPS will reject the entire 

 transmission when data exists after the RECAP record. 

4. “EFS IS BUSY. WAIT AT LEAST 10 MINUTES, THEN RETRY” -- The FEPS will 

reject the entire transmission if the FEPS is unresponsive. 

5. “EFS IS CURRENTLY UNAVAILABLE. ADDITIONAL INFORMATION MAY BE AVAILABLE 

 ON IRS QUICK ALERTS” -- The FEPS will reject the entire transmission if 

 the FEPS is down because of scheduled downtime or for other planned reasons. 

Publication 1346 October 1, 2012 Part 1 Page 117

if the number of acknowledgements “inner envelopes” does not 

count in Field 0030 of the “outer envelope” RECAP record. Ap
Communication Error Messages continued

 6. “ETIN IN INNER ENVELOPE AT RECORD nnnnnn NOT VALID” –- The FEPS will reject 

TRANA record 

ECK YOUR FILE AND 

en EMS receives a 

 and process it. 

nnnnnn” –- The 

y record as the 

 A knowledgement 

>” -– The return 

smissions Only. 

1 RECORD AT RECORD <n>”-- 

ot match the ETIN in the 

. Applicable to State 

OR THIS EMS PROCESSING SITE” -- The FEPS will reject 

Designator in 

 specified form 

1 S PROCESSING SITE AT 

 transmission when the 

S te Designator 

ement 

e FEPS will reject 

owing conditions are not met 

for the contents of the inner envelopes: 

a) each record begins with a 4 digit byte count = 0120 

b) the byte count is followed by the 4 asterisk record sentinel 

c) the record type is ACK or ACKR 

d) the last character is a #, based on the byte count in the first 

 four digits. Applicable to State Acknowledgement Transmissions Only. 

=TEST AT 

 RECORD nnnnnn” -- The FEPS will reject the entire transmission if the 

production test code field in the TRANA record does not equal P or T. 

Applicable to State Acknowledgement Transmissions Only. 

Publication 1346 October 1, 2012 Part 1 Page 118

 the entire transmission if the ETIN in positions 84-88 of the 

 does not match a valid ETIN in the TP profile Data Base. Applicable to State 

Acknowledgement Transmissions Only. 

7. “EMS RECEIVED YOUR FILE, BUT COULD NOT PROCESS IT. PLEASE CH

RE-TRANSMIT.” –- This error ack is returned in XML format wh

 file, but fails to decompress

 8. “FIRST RECORD WITHIN INNER ENVELOPE MUST BE ACK KEY AT RECORD 

FEPS will reject the entire transmission if there is no ACK ke

 first record within an inner envelope. Applicable to S at c t e

 Transmissions Only. 

9. “INVALID DCN VALUE DETECTED WITHIN ACK KEY RECORD AT RECORD <n

DCN in Field 0090 of the Ack Key record is not present and the first two digits 

are not zeros. Applicable to State Acknowledgement Tran

0. “INVALID ETIN MISMATCH IN INNER TRANA RECORD AND ACK KEY

The ETIN in Field 0060 of the inner TRANA record does n

first five digits of Field 0030 of the Ack Key record

Acknowledgement Transmissions Only. 

11. “INVALID FORM TYPE F

 the entire transmission if the letter code for the Site 

column 75 of the TRANA record is anything other than the

type for that processing site. 

2. “INVALID FORM TYPE IN INNER ENVELOPE FOR THIS EM

RECORD nnnnnn” –- The FEPS will reject the entire

FEPS is not processing for the ELF site that is in the i

in the Inner TRANA record. Applicable to State Acknowledg

 Transmissions Only. 

13. “INVALID INNER ENVELOPE FORMAT AT RECORD nnnnnn” –- Th

the entire transmission if any of the foll

14. “INVALID INNER ENVELOPE PRODUCTION-TEST CODE. P=PRODUCTION, T
Communication Error Messages continued

15. “INVALID INNER ENVELOPE TRANA (TRANB or RECAP): WRONG LENGTH OR 

ing conditions 

 or contains an 

length or contains an 

 contains an 

or ACK File. 

nly. 

l reject the 

he TRANA 

Julian day or 

t Applicable 

=K AS CITY, 

ransmission when the 

cord is not equal 

ssing site or 

esignator in the TRANA record. 

 –- EMS will 

ator in column 117 

ll ejec the 

s not equal 

ount. 

ill reje t the 

at the Trading 

PS, starting 

it byte count 

he data, 

 will reject 

Test/Production 

cessing modes 

 

eject 

the entire transmission Error Ack message after the first occurrence of this 

validation error. For return transmissions, the FEPS will validate that every 

return begins with a tax return record (valid Record ID, Return type and Page 

number fields) and ends with a summary record. In addition, the tax return 

record must contain a numeric TIN that matches the TIN in the summary record. 

If an error is encountered, no further validation will take place after this 

first error is encountered. 

23. “INVALID TOTAL ACK KEY COUNT IN ACK FOR ETIN NNNNN” -- EMS will reject 

 the entire transmission if the number of Total Ack Key records in an “inner 

envelope”, does not match the number in Field 0030 of an “inner envelope” 

 RECAP record. Applicable to State Acknowledgement Transmissions Only. 

Publication 1346 October 1, 2011 Part 1 Page 119 

EMBEDDED # AT RECORD nnnnnn” -- If any of the follow

exist in an inner envelope: 

a) TRANA record is not equal to 120 bytes in length

 embedded pound sign. 

b) TRANB record is not equal to 120 bytes in 

 embedded pound sign. 

c) RECAP record is not equal to 120 bytes in length or embedded pound sign. The FEPS shall generate an err

Applicable to State Acknowledgement Transmissions O

16. “INVALID JULIAN DAY IN THE TRANA RECORD” -- The FEPS wil

 entire transmission when the Julian day in columns 91-93 of t

record is more than two days prior to the actual receipt 

more than one day after the actual receipt Julian day. No

to State Acknowledgement Transmissions. 

17. “INVALID PROCESSING SITE DESIGNATOR. C=ANDOVER, E=AUSTIN” F ANS

G=PHILADELPHIA, H=FRESNO” EMS will reject the entire t

letter 

code for the Site Designator in column 75 of the TRANA re 

 to one of the alphabetic codes, OR when the actual proce

 alternate site code does not agree with the Site d

18. “INVALID PRODUCTION-TEST CODE – P = PRODUCTION, T = TEST”

reject the entire transmission when Test/Production indic

of the TRANA record does not equal “T” or “P”. 

19. “INVALID RECAP: WRONG LENGTH OR EMBEDDED #" –- EMS wi r t

entire transmission when the byte count of the last record i

to 120 and the terminus character (#) agrees with the byte c

20. “INVALID RECORD FORMAT IN RECORD NUMBER XXX” -- EMS w c

entire transmission when the number of bytes in a record th

Partner indicates does not equal the number counted by the FE

with the TRANA record. The byte count begins with the 4-dig

followed by the 4 asterisks (****) in the record sentinel, t

followed by the record terminus. 

21. “INVALID T/P MODE FOR PROCESSING SITE DESIGNATOR”-- EMS

the entire transmission if a transmission is received and the

(T/P) indicator within the transmission does not match the pro

allowed for the site, the transmission will be rejected. 

22. “INVALID TAX RETURN FORMAT BEGINNING AT RECORD n” -- EMS will r
Communication Error Messages continued

2 RD nnnnnn.” –- EMS 

ll reject the entire transmission if the number of “ACKR” records in 

F ld 00 f an “inner 

nt ransmissions 

t t e en ire 

age f the number 

t in columns 29-34 

.

 the 

sage when the number 

rn unt n columns 

 will reject the 

d i less than 

byte count. 

28. “INVALID TRANB: WRONG LENGTH OR EMBEDDED #" -- EMS will reject the 

sm f the second record is less 

r (#) agrees with the byte count. 

r 

cod specified 

d codes must equal 

E ETIN IN THE TRANA RECORD 

 

tch he gin ETIN. 

31. “MULTIPLE INNER ENVELOPE TRANA/TRANB RECORDS DETECTED AT RECORD 

ssion if more than 

one TRANA record or TRANB record exists in the same inner envelope. 

Applicable to State Acknowledgement Transmissions Only. 

 

ords 

 are found within a file. 

 Transmissions. 

33. “NO ACKNOWLEDGEMENTS WITHIN THE TRANSMISSION” -- EMS will 

reject the entire transmission if the number of inner envelope 

counted is zero (0), a communications error ack will be generated 

and returned to the State transmitter. Applicable to State 

Acknowledgement Transmissions Only.

Publication 1346 October 1, 2012 Part 1 Page 120

4 “INVALID TOTAL ACKR COUNT IN INNER ENVELOPE RECAP AT RECO . 

wi

an “inner envelope”, does not match the number in ie 01 o

envelope” RECAP record. Applicable to State Acknowledgeme T

Only. 

25. “INVALID TOTAL FORM COUNT IN RECAP” -- EMS will rejec h t

transmission and generate an Error ACK file with the mess i

of ETD forms counte

of the RECAP record

d does not match the Total Form Coun

26. “INVALID TOTAL RETURN COUNT IN RECAP RECORD” -- EMS will reject

entire transmission and generate this Error ACK mes

 of tax returns counted does not match the Total Retu Co i

29-34 of the RECAP record. 

27. “INVALID TRANA: WRONG LENGTH OR EMBEDDED #” -- EMS

entire transmission when the byte count of the first recor s

120 and the end-of-record indicator (#) agrees with the 

entir ran ission when t e t he byte count o

 than 120 and the terminus characte

29. “INVALID TRANSMISSION TYPE CODE” -- EMS will reject the e e

n type e

 nti

transmission when the Trading Partner’s transmissio

in column 118 of the TRANA record is not valid. Vali

 of he following codes: one t

“ ” (blank) = regular 1040 Electronic Filing 

“O” = Online Filing 

 “Z” = State Acknowledgement 

30. "THE ETIN CORRESPONDING TO THE EMS LOGIN ID AND TH

 WERE DIFFERENT" -- EMS will reject the entire transmission when the ETIN 

 in columns 84-88 of the TRANA record does not ma t lo 

nnnnnn” –- EMS will reject the entire transmi

32. “MULTIPLE TRANA/TRANB RECORDS DETECTED" -- EMS will reject the 

 entire transmission when multiple TRANA or TRANB or RECAP rec

Not Applicable to State Acknowledgement 
Communication Error Messages continued

34. “NO INNER ENVELOPE TRANA RECORD RECEIVED AT RECORD nnnn” –- EMS 

record in the inner 

record as follows: 

 do not agree or 

r R or LF imbedded within the record. 

ions Only. 

35. “NO INNER ENVELOPE TRANB RECORD RECEIVED AT RECORD nnnn” -- If the second 

formatted TRANB record as 

 ree r 

 

ion Onl

” – EMS will 

unt and the 

l ( ) is not 

unt is > 120 characters 

ord.

3 entire 

n.

nsm ssio when 

) d not agree, 

ot in columns 9-14, 

 <CR> or <LF> is 

imbedded within the record. 

39. "NO TRANB RECORD RECEIVED" -- EMS will reject the entire transmission 

when the second record byte count and end-of-record indicator (#)do not agree, 

or record sentinel (** **) is not present, or “TRANB“ is not in columns 9-14, 

or byte count is >120 characters or is not numeric, or <CR> or <LF> is 

imbedded within the record. 

40. “NON-MATCHING ETIN IN INNER ENVELOPE RECAP AT RECORD nnnnnn" -- EMS 

will reject the entire transmission if an inner RECAP record is detected 

pe TRANA 

ly. 

Publication 1346 October 1, 2012 Part 1 Page 121

will reject the entire transmission if the first 

envelope is not a correctly formatted TRANA 

a) byte count and end of record indicator(#)

 b) record sentinel   is not present or 

 c) TRANA is not in columns 9-14 or 

 d) byte count is > 120 characters or is not numeric o

 e) C

 Applicable to State Acknowledgement Transmiss

record in the inner envelope is n

fo

ot a correctly 

llows: 

 a) byte count and end of record indicator(#) do not ag o

 b) record sentinel ** ** is not present or 

 c) TRANB is not in columns 9-14 or 

 d) byte count is > 120 characters or is not numeric or 

 e) CR or LF imbedded within the record. 

 Applicable to State Acknowledgement Transmiss s y. 

36. "NO RECAP RECORD RECEIVED; POSSIBLY DUE TO A LINE PROBLEM

reject the entire transmission when the last record byte co

end-of-record indicator (#) do not agree, or record sentine

present, or “RECAP” is not in columns 9-14, or byte co

 or is not numeric, or <CR> or <LF> is embedded within the rec

7. “NO RETURNS WITHIN THE TRANSMISSION” -- EMS will reject the 

transmission when there are no returns within a transmissio

38. “NO TRANA RECORD RECEIVED" -- EMS will reject the tra i n

the first record byte count and end-of-record indicator (# o

or record sentinel ( ) is not present, or “TRANA” is n

or byte count is >120 characters or is not numeric, or

with an ETIN that does not match the ETIN in the inner envelo

record. Applicable to State Acknowledgement Transmissions On
Communication Error Messages continued

 PROFILE” --- EMS 

tion/Test indicator in 

mode in 

te 

 RE ORD” – EMS will 

 “n” stands discovered of record n, 

 e.g., 

ST B T for 

e state transmitter 

TRANA record is not 'T'. Applicable to State Acknowledgement Transmissions 

Only.

44. “TRANSMITTER NOT VALID FOR TRANSMISSION TYPE” --- EMS will reject the 

entire transmission when the Trading Partner profile in the TPDB does not 

allow the Transmission Type specified in column 118 of the TRANA record. 

Publication 1346 October 1, 2012 Part 1 Page 122

41. “PRODUCTION-TEST CODE IN TRANA RECORD DOES NOT MATCH

will reject the entire transmission when the Produc

 column 117 of the TRANA record does not match the producti t on/ est 

the Trading Partner profile. Not applicable to inner TRANA of Sta

Acknowledgement Transmission. 

42. “RECORD n <record-id> NOT IMMEDIATELY PRECEDED BY SUM C 

reject the entire transmission when the SUM record is missing.

for the number of the record being processed when the error is

and “record-id” stands for the value of the Record ID Field

RECAP. 

43. “THE T/P INDICATOR FOR INNER ENVELOPE AT RECORD nnnnnn MU E

TEST” –- EMS will reject the entire transmission when th

is in test mode, if the T/P indicator (Field 0160) of an ‘inner envelope’ 
Publication 1346 October 1, 2012 Part 1 Page 123
ACRONYM LIST 

n Standard 

 at Memphis, TN 

artinsburg, WV 

tem r 

S 

IN er Identification Number 

IN itter Identification Number 

File 

S n Processing Standard 

Language 

sec 

S 

es Digital Network 

TS Acceptance Testing 

NAK Negative Acknowledgment (or error acknowledgment) 

NIST National Institute of Standards and Technology 

OS Operating System 

PIN Personal Identification Number 

PY Processing Year 

SRS State Retrieval Subsystem 

SSL Secure Sockets Layer 

Publication 1346 October 1, 2012 Part 1 Page 124

ACK Acknowledgment 

AES Advanced Encryptio

DCN Declaration Control Number 

DES Data Encryption Standard 

DNS Domain Name Service 

ECC-MEM Enterprise Computing Center

ECC-MTB Enterprise Computing Center at M

EFS Electronic Filing Sys

EIN Employer Identification Numbe

EM Electronic Management System 

ETA Electronic Tax Administration 

EF Electronic Fil

ET Electronic Transm

IMF Individual Master 

FIP Federal Informatio

FTP File Transfer Protocol 

GTX Global Transaction Key 

 

HTML Hypertext Markup 

IP Internet Protocol 

IP Internet Protocol Security 

IR Internal Revenue Service 

ISDN Integrated Servic

ISP Internet Service Provider 

LF Line Feed 

MeF Modernized E-File 

PA Participants 

RC4 Rivest Cipher 4 

 
SECTION 2 – TRANSMISSION FILE FORMAT

.01 General Description

1. All transmission data must be in ASCII format.

 may be transmitted. 

 No binary fields 

parts: 

ing acceptable 

ent transmission 

ion session, if an 

 The return 

 of 1) a series of logical records, 

gical return 

tion Control 

elds (the Record Control Information) must precede each 

ield is a record Byte 

es within the logical 

 four bytes for 

he Record Terminus 

e Start of Record 

) as its last 

Note: Provisions have been made to allow for non-significant padding to 

exist following the Record Terminus Character, i.e., CR or LF may be 

added after the Record Terminus Character to fill up a physical block 

size. This is permitted to accommodate all the different computer 

systems being used to transmit data. 

6. The first records on a transmitted file, the TRANA and TRANB Records, 

 contain information regarding the transmitter and file format. The tax 

 return records should follow these records. 

Publication 1346 October 1, 2012 Part 1 Page 125

2. A transmission session will normally consist of three 

a. First, the communications link must be established us

protocol. 

b. Next, the transmitter will receive the Acknowledgem

containing information about the previous transmiss

Acknowledgement file exists. 

c. Then, the return record transmission may commence.

record transmission will consist

beginning with the TRANA record, 2) some number of lo

records, and 3) a RECAP Record. 

3. All return records must be in ascending order by Declara

 Number (DCN) and Return Sequence Number (RSN). 

4. Two four-byte fi

record within a transmission. The first four-byte f

Count that will contain a count of the number of byt

record including the four bytes for the counter itself,

the Start of Record Sentinel (** **), and one byte for t

Character (#). The second four-byte field will be th

Sentinel, which must be 

four asterisks ( ). 

5. Every record must have the Record Terminus Character (#

significant byte. 
SECTION 2 – TRANSMISSION FILE FORMAT

.01 General Description continued

7 f the logical transmission is signaled by the literal "RECAP". 

he Record Terminus 

8 ords of 120 bytes 

xed length or 

ical record for 

t 2 Record 

ining to one 

al schedule or form, including the Form Payment, 

egulatory Explanation 

the logical record 

ule or form, or a logical part (i.e., PG01 or PG02) 

r line of a Statement Record. See Section 8 for 

11. records pertaining to 

40EZ Page 1 

A Page 2 

lphabetical order or in Attachment Sequence Number 

ed on the official IRS form 

erical order or in Attachment Sequence Number order as 

d on the official IRS form 

s, and 

 

14. Schedule, Form, Statement, Preparer Note, Election Explanation and 

 Regulatory Records can contain additional sequential Page Records if 

the record consists of more than one printed page. (Pages are only 

numbered within a schedule, form, or statement record, not across the 

return). All records must appear in the order above with the proper 

control information. The counts of the schedules and forms must match 

the counts in the Summary Record or the return will be rejected. 

13. The file should be unlabeled (no standard header or trailer records). 

Publication 1346 October 1, 2012 Part 1 Page 126 

. The end o

It is followed by the RECAP Record data and ends with t

Character (#). 

. The TRANA, TRANB and RECAP records are fixed-length rec

each. Any non-significant field should be blank-filled.

9. A tax return will consist of a variable number of fi

variable length records. The size and format of the log

each page of each schedule, form, etc., are specified in Par

Layouts. See Section 2 for file formats. 

10. Each logical record shou

 printed page of an offici

ld contain all data fields perta

 Authentication, Preparer Note, Election Explanation and R

records, or to a line of a Statement Record. Therefore, 

contains an entire sched

of a schedule or form, o

Statement Record information. 

Each complete tax return must consist of all logical 

it in the following sequence: 

 Form 1040/1040A/10

 Form 1040/1040

Schedules in a

 order as preprint

 Forms in num

preprinte

 (Forms W-2 and 1099-R should precede other form

 Form Payment should follow other forms) 

 Authentication Record 

 Statement Records 

 Preparer Notes 

 Election Explanations 

 Regulatory Explanations 

 State Records 

 Summary Record 

14. Each file must contain only complete returns. 
SECTION 2 – TRANSMISSION FILE FORMAT

.01 General Description continued

15 es on a page 

 Group only) 

e multiple 

 is present. 

16 the 

l Information and Tax 

trol Number (DCN). 

, Page Number, 

-digit number assigned 

rn transmission. The 

. The page should not be generated if there are no entri

record of a schedule or form. A blank page (Record ID

will cause the return to be rejected, except in cases wher

forms require that one page be present when the other page

. The first logical record of a tax return (i.e., Page 1

 the Record Contro

 of

Form 1040/1040A/1040EZ) will contain

Return Record Identification (ID) Group, followed by 

the Return Sequence Number (RSN) and the Declaration Con

The Record ID Group includes the Record ID, Return Type

Taxpayer Identification Number, and Tax Period. 

a. The Return Sequence Number (RSN) is a unique 16

 by the transmitter to each return within a retu

RSN includes the transmitter's Electronic Tra

lo

nsmitter Identification 

wing fields: 

 Number ( IN) of the 

determined by 

characters) 

s) 

an Day 

4 numeric 

d by the electronic filer to 

sion. The DCN must contain 

Number (EFIN) of the electronic 

f the return, even 

o the electronic 

lowing fields: 

 (1) Always "00" (2 numeric characters) 

(2) Electronic Filer Identification Number (EFIN) of the 

 electronic filer (6 numeric characters) 

 (3) Batch Number (3 numeric characters (000-999)) 

 (4) Serial Number (2 numeric characters (00-99)) 

(5) Year Digit (1 numeric character) 

NOTE: When using variable format, begin bracketing field numbers 

on Page 1 of the tax return beginning with the RSN [0007]. 

Publication 1346 October 1, 2012 Part 1 Page 127

 Number (ETIN). The RSN consists of the fol

 (1) Electronic Transmitter Identification

numeric characters) 

ET

 transmitter (5 

(2) Transmitter Use Field, the value of which is 

 the transmitting electronic filer (2 numeric 

 (3) Julian Day of Transmission (3 numeric character

(4) Transmission Sequence Number for the given Juli

 (2 numeric characters (00-99)) 

 (5) Sequence Number assigned to the return (

 characters (0000-9999) 

b. The DCN is a 14-digit number assigne

each return within a return transmis

the Electronic Filer Identification 

filer that originated the electronic submission o

if the transmitter assigns the DCN as a service t

return preparer. The DCN consists of the fol
SECTION 2 – TRANSMISSION FILE FORMAT

.02 Fixed and Variable Length Options

cal tax return 

ngth (fixed format) and variable length (variable 

RECAP Record are 

ments related to specific field descriptions 

ax return to be 

Layouts. All 

t. If a field contains no data, it must be 

 An "F" in the Record Type (SEQ 0100) 

 fixed-length option. 

ing data field 

 .

There are two opt

records: fixed le

ions available for transmitting logi

format). (The Transmitter Records TRANA, TRANB, and 

not tax return records.) 

 See Section 5 for require

and types of characters. 

1. Fixed Length Option (Fixed Format)

The fixed length option requires the complete t

transmitted exactly as

fields must be presen

 defined in Part 2 Record 

blank-filled or zero-filled.

of the TRANS Record A (TRANA) indicates

When the fixed length option is used, the follow

conventions must be followed: 

a Alphanumeric Fields - Fixed Format

field with trailing blanks. 

escription, 

xactly as specified 

 must be entered. 

 trailing blanks are not shown in the Record Layouts. 

 (1) Left-justify the 

(2) When a "literal" is included in the field d

enter the literal value, left-justified, e

in Part 2 Record Layouts. Trailing blanks

 NOTE: The 

b. Numeric Fields - Fixed Format

 leading zeros. 

Signed numeric fields (money amounts): Right-justify with 

tion for the 

nus sign (“-“) 

 Enter signed numeric fields as described above. When entering 

 a literal value, left-justify and blank-fill the field. 

a. Preparer Note, Election Explanation and Regulatory Explanation

 (1) Unsigned numeric fields: Right-justify with

(2)

 leading zeros, reserving the right-most posi

Sign. A blank (“ “) indicates a gain and a mi

indicates a loss. 

 (3) Signed numeric fields that can also contain literal values: 

Records

If less than 4,000 characters of data is present for one of 

these records, it is permissible to enter the Terminus Character 

immediately following the last significant character when filing 

in fixed format. If you choose to do this, be sure to adjust the 

Publication 1346 October 1, 2012 Part 1 Page 128

byte count accordingly.
SECTION 2 – TRANSMISSION FILE FORMAT

.02 Fixed and Variable Length Options continued

ansmission of only 

roup, significant 

l fields. 

"V" in the 

TRANS Record A (TRANA). 

ollowing data field 

2. Variable Length Option (Variable Format)

The variable length option provides for the tr

control information, including the record ID g

data fields, and significant data within individua

Indicate the variable length option by entering a 

Record Type (SEQ 0100) of the 

When the variable length option is used, the f

conventions must be followed: 

a. Alphanumeric Fields - Variable Format

enter leading 

 included in the field description, enter 

 as specified in 

the literal 

ntered. Trailing 

(1) Left-justify data in the field. Do not 

 blanks. Trailing blanks are dropped. 

(2) When a "literal" is

 the literal value, left-justified, exactly

 Part 2 Record Layouts. Only the value of 

 (including embedded blanks) must be e

 blanks are dropped. 

b. Numeric Fields - Variable Format

eading zeros may 

cannot be dropped from the following: 

usiness Code 

elds (money amounts): Leading zeros are 

 dropped. For a positive value, the trailing blank that 

 indicates a gain is dropped. For a negative value in a 

 field that can contain either a gain or a loss, the minus 

 sign (“-“) must be entered in the last position of the 

 signed numeric field. 

(3) Signed numeric fields that can also contain literal values: 

 Enter signed numeric fields as described above. When entering 

 a literal value, left-justify the field; it is not necessary 

 to enter trailing blanks. 

Publication 1346 October 1, 2012 Part 1 Page 129

(1) Unsigned numeric fields: In most cases, l

 be dropped. 

 Leading zeros 

 Date fields, Ratio (percentage) fields and B

 field of Schedule C. 

(2) Signed numeric fi
SECTION 2 – TRANSMISSION FILE FORMAT

.02 Fixed and Variable Length Options continued

c. Tax Form, Schedule, and Form Records - Variable Format

(Form 

ount and Start of 

 shown in the record 

wed by the Record 

ata fields. Each 

uence Number, 

s, “[“and“]” 

However, it is 

first zero when bracketing the field 

 must be present. 

ary SSN of Page 1 

racter (#) follows 

ecord byte count) 

", and "#" ARE 

CHARACTERS. 

about types of characters in 

eturns. 

y Explanation

 When transmitting in variable format, each Tax Form 

1040/1040A/1040EZ), Schedule, and Form Record wil

 C

l

 begin with the Record Control Information (Byte

 Record Sentinel fields) in the same fixed format

 layouts. The Record Control Information is follo

 ID Group. Following the Record ID Group are the d

 data field is preceded by the applicable Field Seq

 which is enclosed by square bracket field delimiter

 The Field Sequence Number is a 4-position number. 

permissible to drop the 

 sequence number. A minimum of three positions

 For example, you can use [0010] of [010] for Prim

 of the Tax Return record. T e R cord Te minus Cha h e r

 the last data field in the record. 

 Example: 

 nnnn** **RECORD ID GROUP [1st field sequence number]DATA...[next 

 field sequence number]DATA...# ("nnnn" is the r

 NOTE: THE FOLLOWING THREE CHARACTERS "[" , "]

RESERVED AS DELIMITERS AND CANNOT APPEAR AS DATA 

 See Section 5 for information 

 electronically filed r

d. Preparer Note, Election Explanation and Regulator

 Records

ta are present for one of 

tered immediately 

If fewer than 4000 characters of da

these records, the terminus character can be en

following the last significant character.

e. State Records - Variable Format

 See Section 12 for file format specifications for Federal/State 

 Electronic Filing. 

f. Statement and Summary Records - Variable Format

 All data fields of the Statement and Summary Records must be 

 formatted as fixed length fields. If a field contains no data, 

 it must be blank-filled or zero-filled, as appropriate. 

 When transmitting in variable format, each Statement and Summary 

 Record will begin with the Record Control Information (Byte Count 

 and Start of Record Sentinel fields) in the same fixed format shown 

 in the Part 2 Record Layouts. This is followed by the Record ID 

 Group, the data fields formatted as fixed length fields, and the 

 See Section 8 for Statement Record information. 

Publication 1346 October 1, 2012 Part 1 Page 130

 Record Terminus Character (#). 
SECTION 2 – TRANSMISSION FILE FORMAT

.02 Fixed and Variable Length Options continued

3 Examples of Fixed and Variable Formats .

 a. Tax Form Record (Form 1040) - Variable Format

------6 

]509280136201 

222[050]DIV 

ORT[087]CA[ 

3[140]CORAL DIVER[160]X[167]1[360]01[37 **RET 1040 PG02 111001 

]1950[820]15852 

 

 b mat 

 ------3-------4-------5----------6 

01 111001111 

 ---------1--------2--------3-------4-------5----

 0444 RET 1040 PG01 111001111 200012 [007

 0001[008]00510070001003[010]111001111[030]111002

 E[060]DEEPE C<DIVER[

 095]90012[110]X[130]

080]3333 QUACK BLVD[083]SEAP

5]20302[600]20302[750]20302#0176** 

 111 200012 [770]20302[789]2500[800]17802[810 [1030]2511[1130]2511[1160]4401[1250]4401[1260]1890[1270]129

0[1280]600[1323]SWIMMER# 

. Tax Form Record (Form 1040EZ) - Variable For

 ---------1--------2--

0263****RET 1040Z PG 200012 [007]509280136201 

1002222[050]DIV 

ORT[087]CA[ 

60]4401[126 

 c hedule Record - Fixed Format 

 ---------1--------2--------3-------4-------5----------6 

P C DIVERbbbbb 

00612FLOWER 

55 BOTANIC 

bbbbbbX0000 

 

 ---------1--------2--------3-------4-------5----------6 

 PG01 222002222 0000001[090]2900[100]797 

497[160]14000[2 

 e. Form Record - Fixed Format 

 ---------1--------2--------3-------4-------5----------6 

 0118 FRM 3903 PG01 111001111 0000001bbbbbbbbbbbbb0000 

 0010000 00000000000 00000010000 00000006000 00000004000 # 

 f. Form Record - Variable Format 

044]10 

 000[052]6000[180]4000# 

Publication 1346 October 1, 2012 Part 1 Page 131

0001[008] 00510070001003[010]111001111[030]11

E[060]DEEPE C<DIVER[080]3333 QUACK BLVD[083]SEAP

095]90012[110]X[375]20302[750]20302[820]15852[11

0]1890[1270]1290[1280]600[1323]SWIMMER# 

. Sc

 0308** **SCH CZ1040 PG01 111001111 0000001DEE

 bbbbbbbbbbbbbbbbbb111001111BAKERYbbbbbbbbbbbbbb0

 BAKERYbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb9876543215

 AL BLVDbbbbbbbbbbbbbbbbbGARDEN CITY NJ 07011bbbb 0012000 00000002000 00000010000 12121996001000000000000000X 

X X X # 

 d. Schedule Record - Variable Format 

0183 SCH A1040 

 [130]PERSONAL PROPERTY[135]800[140]800[150]4

 90]1000[350]400[360]14000[380]3500[395]600[410]4100[520]229 

 97# 

 ---------1--------2------3-------4--------5----------6 

 0082** **FRM 3903 PG01 222002222 0000001[040]10000[
SECTION 2 – TRANSMISSION FILE FORMAT

.02 Fixed and Variable Length Options continued

3. Examples of Fixed and Variable Formats continued 

g. STCGL/LTCGL – Variable Format 

 2 occurrences of 

 = 15,000 per this 

.) 

61234567897123456 

0 0 

 

 

 

 

Y 

1[0020]STCGL...... 

 200201012002 

 200201012002 “ 

 200201012002 

 200201012002 

 

 200201012002 

1[1040]X..... 

80]STCGL[2490]20011015[2500]200 

 200201012002 

 200201012002 

 

“ “ “ “ “ 

0129 LTCGL 8865 PG01 007018865 00000020000001 200201012002 

123100000000050+00000000040+00000000010+ # 

0129** **LTCGL 8865 PG01 007018865 00000020000002 200201012002 

123100000000050+00000000040+00000000010+ # 

“ “ “ “ “ “ 

0098 FRM 8865 PG01 007018865 0000002[0006]200201..... 

0095** **FRM 8865 PG02 007018865 0000002[1040]X..... 

0129 FRM 8865 PG03 007018865 0000002[2480]STCGL[2490]20011015[2500]200 

11031[2510]500[2520]200[2530]300[2750]300[2760]LTCGL# 

0244** **SUM 007018865 ANY CO 

 

Publication 1346 October 1, 2012 Part 1 Page 132

Form 1040 return with a 1040 Schedule D form and

Form 8865 with the first 3 pages. (Maximum STCGL

example. Maximum LTCGL = 15,000 per this example 

12345678911234567892123456789312345678941234567895123456789

 0 0 0 0 0 

0250 RET 1040 PG01 007018865 200212 [0007]..... 

0173** **RET 1040 PG02 007018865 200212 [0770]25000..... 

0253 FRM W-2 PG01 007018865 0000001[0040]871234567.....

0117** **STCGL SCH DPG01 007018865 0 0 0000 10000001ANY COMPANY 

123100000000100+00000000390+00000003450+# 

0117 STCGL SCH DPG01 007018865 00000010000002 

123100000000100+00000000090+00000000450-# 

0117** **STCGL SCH DPG01 007018865 00000010000003ONLY COMPAN

123100000000100+00000000090+00000000060+# 

“ “ “ “ “ “ 

0175 SCH D1040 PG01 007018865 000000

0117** **STCGL 8865 PG01 007018865 00000010000001 

123100000000100+00000000090+00000000070+# 

0117 STCGL 8865 PG01 007018865 00000010000002 

123100000000100+00000000090+00000000010+# “ “ “ “ “

0129** **LTCGL 8865 PG01 007018865 00000010000001 

123100000000050+00000000040+00000000010+ # 

“ “ “ “ “ “ 

0129 LTCGL 8865 PG01 007018865 00000010004973 

123100000000050+00000000040+00000000010+ # 

0129** **LTCGL 8865 PG01 007018865 00000010004974 

123100000000050+00000000040+00000000010+ # 

“ “ “ “ “ “ 

0098 FRM 8865 PG01 007018865 0000001[0006]200201...... 

0095** **FRM 8865 PG02 007018865 000000

0129 FRM 8865 PG03 007018865 0000001[24

11031[2510]500[2520]200[2530]300[2750]300[2760]LTCGL# 

0117** **STCGL 8865 PG01 007018865 00000020000001 

123100000000100+00000000090+00000000070+# 

0117 STCGL 8865 PG01 007018865 00000020000002 

123100000000100+00000000090+00000000010+# 

“ 

 169999 0100230100000000000000000040000000000006543078690000000999.27.3 

0.277 12345678 

 #
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.01 Acknowledgement File Components

. Every transmission will be acknowledged by the return of a

File (ACK File) to the transmitter. The Acknowledgement F

available from the IRS service c ter

 1 n Acknowledgement 

ile will be 

enter to the transmit within two workdays

must be retrieved 

urn file transmission. 

2 s programs, the ACK File 

NB). 

ntaining a maximum 

smission. 

 with Fields 0070 

3

from the original transmission. The Acknowledgement File 

before sending a ret

. If the entire transmission is rejected by the Unisy

will contain the following: 

a. The original transmitter records (TRANA and TRA

b. One ACK Record Set consisting of an ACK Key Record with a "T" in 

the Acceptance Code field and one ACK Error Record co

of 15 transmission reject errors related to this tran

c. The Acknowledgement Recap Record (ACK Recap Recor

through 0120 zero-filled. 

d)

. If the transmission is accepted, the ACK File will contain the following: 

r with Field 0180 

ating the 

a. The original TRANA and TRANB sent by the transmitte

 of the TRANA record updated with an IRS entry indic

 (Front-End Processing Subsystem/Central Processing Un

Designator. 

it) FEPS/CPU 

sent for each 

Record), which is 

 the Total Accepted 

puted Return Count. 

Name containing 

4 CK Record Set. An 

 accepted return, 

r Records for a 

a. The ACK Key Record contains information to identify the return it 

 represents, plus a field to indicate how many (if any) ACK Error 

 Records follow. See Section 3.02.1 for the values of the Acceptance 

 Code field of the ACK Key Record and Section 12.08 for the State 

 Packet Acknowledgement format. 

b. If present, each ACK Error Record will contain data defining the 

 Error Form Record Type, Error Form Record Number, the Error 

de 

 describing the specific error encountered. 

Publication 1346 October 1, 2012 Part 1 Page 133

b. Next, an Acknowledgement Record (ACK Record Set) is

recognizable return transmitted. 

c. Next, the Acknowledgement Recap Record (ACK Rec

inal RECAP Record updated with counts of

ap 

the orig

Returns, Total Duplicated Returns, Total Rejected Returns, Total 

Duplicated EFT, IRS Computed EFT Count, and IRS Com

d. And finally, the FEPS-generated Acknowledgement F

0 in the ACK Recap Record).

ile 

 the GTX Key (Field 014

. The Acknowledgement of an individual return is the A

ACK Record Set consists of one ACK Key Record for an

or one ACK Key Record followed by up to 96 ACK Erro

rejected return. 

 Form Occurrence for multiple occurrences of schedules or forms, 

 the Error Field Sequence Number, and the Error Reject Co
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

. 1 Acknowledgement File Components continued 0

5 dicates 

 tax 

ssfully e-Filed. 

ct. However, due 

sons that may delay 

 

ecord indicates that 

plicate return, i.e., 

d accepted for that 

7 ecord indicates 

 to a fatal error 

ata errors in a 

n resubmitted 

ered a filed tax return. 

cord indicates 

indicates that 

icates that the 

1 ndi ates that the 

 

d. 

etho by 

a axpayer PIN 

 m hod by 

Online. 

15. The “4” in the PIN Presence Indicator field means that a State-Only 

 return was filed. 

NOTE: Taxpayer PIN cannot be used with State-Only returns. 

16. A “(blank)” in the PIN Presence Indicator means that a return with 

a PIN was rejected. Record 

indicates that a reserved IP address is present for this return. 

Publication 1346 October 1, 2012 Part 1 Page 134 

. An "A" in the Acceptance Code field of an ACK Key Record in

that the associated tax return has been accepted as a filed

return. “Returned Accepted” means your return has been succe

There were no upfront errors that caused the return to reje

to the additional downstream processing, there may be rea

or alter the amount of an expected refund. 

6. The "D" in the Acceptance Code field of an ACK Key R

the associated tax return has been identified as a du

a tax return record had previously been transmitted an

Social Security Number. 

. The "R" in the Acceptance Code field of an ACK Key R

that the associated tax return has been rejected due

involving the return format, internal consistency, or d

key field. The error(s) must be corrected and the retur

 to the IRS to be consid

8. The “T” in the Acceptance Code field of an ACK Key Re

 that the entire transmission has been rejected. 

9. The “D” in the Duplicate Code field of an ACK Key Record 

the DCN is a duplicate or zero. 

10. The “P” in the Duplicate Code of an ACK Key Record ind

Primary SSN is a duplicate or zero. 

1 . The “S” in the Duplicate Code of an ACK Key Record i c

Spouse SSN is a duplicate or zero. 

 12. The “1” in the PIN Presence Indicator field means that taxpayer PIN is 

present and w e e i h a t r PIN meth as nter d us ng t e Pr cti ione o

13. The “2” in the PIN Presence Indicator field means that taxpayer PIN is 

 present and was entered using the Self-Select PIN m d

 Practitioner. 

14. The “3” in the PIN Presence Indicator field means th t

P N

t 

is present and was entered using the Self-Select I et

17. The “R” in the Reserved IP Address Code field of the ACK Key
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.01 Acknowledgement File Components continued

18 e electronic filer, 

 should use these 

or causing the 

an the maximum 

 reject code will 

19 validation c eri related 

are listed in Attachment 1. Filers should 

condition 

 should 

 

20 dicates that 

 this subsequent submission still has some invalid data. A math notice error 

will be sent to the taxpayer advising of any changes made to the return as 

 a result of this exception processing. These returns will be processed 

 in 4 to 6 weeks from the date of acceptance. DO NOT RESUBMIT THE TAX 

 RETURN or FILE ON PAPER. 

Publication 1346 October 1, 2012 Part 1 Page 135

. Up to 96 ACK Error Record(s) may be furnished to th

one for each four-position Error Reject Code. Filers

 Error Reject Codes to determine the source of the err

 return (or transmission) to be rejected. If more th

number of reject conditions are identified, the last

be "0999". 

. The Error Reject Codes and references to rit a 

to the error conditions

 use this information to resolve reject conditions. When a 

cannot be resolved with the information provided, the filer

contact the e-help Desk at the applicable Submission 

Processing Center for assistance. 

. e “E”

this return has rejected previously with either ERC 501 and/or 504 and that 

Th in the Acceptance Code field of an ACK Key Record in
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

. 2 Acknowledgement File Record Layouts 0

1. ACK KEY Record - Acknowledgement File Key Record 

 Field Identification Form Length Field Description 

 ----------------- 

20" 

Sentinel Value " 

cord ID 6 Value " 

 e 1 “R” = Reserved 

 Blank 

 ank 

 

ary SSN) 

c ETIN (5), 

Transmitter's Use 

Code (2), 

Day (3), 

ns Seq Num (2), 

Return(4) 

 or Balance Due 

plicable Return 

Accepted 

 "D" = Duplicated Return 

 "T" = Transmission 

 Rejected 

"E" = Exception Processing 

 0060 Duplicate Code 3 "D" = Duplicate DCN or 

 zero 

 "P" = Duplicate Primary 

 SSN or zero 

 "S" = Duplicate Spouse 

 SSN or zero 

 

Publication 1346 October 1, 2012 Part 1 Page 136

 No. Ref. 

 ----- -------------- ---- ------

 Byte Count 4 "01 

 Start of Record 4 "** ** 

 00 "ACKbbb 00 Re 0005 Reserved IP Address Cod

 or 

 

 0015 Filler 1 Bl

 

 0020 Taxpayer 9 N 

 Identification (Prim

 Number 

 

 0030 Return Sequence 16 Numeri

 Number 

 

 Julian 

 

Tra

 Seq Num for 0040 Expected Refund or 12 Refund

 Balance Due from Ap

 0050 Acceptance Code 1 "A" = 

 "R" = Rejected 

 

 
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

. 2 Acknowledgement File Record Layouts 0

1. ACK KEY Record - Acknowledgement File Key Record continued 

el ription 

 0065 PIN Presence Indicator Practitioner PIN 

elect PIN 

ctitioner 

sed 

 “3” = Self-Select PIN 

 Online Used 

 NOT Required 

 Blank = Rejected Return 

 0070 EFT Code 1 Blank 

8 D Format = YYYYMMDD 

0100 Number of Error 2 N 

 

 

 

 or 

 

1 " = Validation 

 t Required 

 " = l DOB(s) Valid 

 " " = imary DOB Mismatch 

 = Spouse DOB Mismatch 

 = Both DOB(s) Mismatch 

blank 

0119 State-Only Code 2 “SO” 

 0120 RESERVED 1 NO ENTRY 

 

 

 

 0130 State Packet Code 2 blank or valid state 

 code 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 1 Page 137

 Field Identification Form Length Fi d Desc

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

1 

 “1” =

 “2” = Self-S

 by Pra

 U

 “4” = State-Only PIN, 

0080 Date Acce t T p ed 0090 Return DCN 14 N 

 

 Records Range 00-96 

0110 FOUO RET SEQ NUM 12 Reserved 

 0112 State DD Ind 1 Reserved 

 

0115 Payment Acknowledgement 15 "PYMNT RQST RECD"

 Literal blank 

0117 Date of Birth Validity 0" DO B

 Code No

 1" Al 2 Pr

 "3"

 "4"

0118 Filler 2 

 

 
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.02 Acknowledgement File Record Layouts continued

 2. ACK ERR Record - Acknowledgement File Error Record

eld Description 

 ----------------- 

20" 

e " " 

lue "ACKRbb" 

 9 N (Primary SSN) 

 (Must match ACK Key 

 Record) 

 nk 

 2 N, 01-96 

 

 

 5 "PG00b" 

 (p e number is "00" 

 (z o) for all IMF ACK 

ecords)

 7 N 000 01-0000050) 

 Occurrence 

 

 0090 Error Reject Code 4 N 

 (nnnn) 

 (Refer to Attachment 1) 

 

 0100 Filler 55 blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 1 Page 138

 Field Identification Form Length Fi

 No. Ref. 

 ----- -------------- ---- ------

 Byte Count 4 "01

 Start of Record Sentinel 4 Valu

 0000 Record ID 6 Va 0010 Taxpayer 

 Identification 

 Number 

 

 0020 Reserved 7 Bla

 0030 Error Record Sequence Number 

 

 0040 Error Form Record ID 6 AN 

 

 0050 Error Form Record 6 AN 

 Type 

 0060 Error Form Page 

 Number ag

 er

 ERR r

 0070 Error Form (0 0

 0080 Error Field 4 N 

 Sequence Number 
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.02 Acknowledgement File Record Layouts conti ued n

3. ACK ERR Record - Acknowledgement File Error Record 

eld Description 

 ----------------- 

20" 

e "** **" 

ue "ACKRbb" 

 

9 N (Primary SSN) 

 (Must match ACK Key 

 Recor ) 

 

 Blank 

 

L, LTCGL 

 

 

m Page 5 "PG00b" 

 (page number is 00" 

(zero) for all IMF 

 ACK ERR records)

 7 N (0000001-0005000) 

 0080 Error Field 4 N 

 Sequence Number 

 0090 Error Reject Code 4 N 

 (nnnn)(Refer to 

 Attachment 1) 

 

 0100 Filler 55 blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 1 Page 139

(For STCGL/LTCGL ONLY) 

 Field Identification Form Length Fi

 No. Ref. 

 ----- -------------- ---- ------

 Byte Count 4 "01

 Start of Record Sentinel 4 Valu

 0000 Record ID 6 Val

 0010 Taxpayer 

 Identification Number d

 0020 Reserved 7 

 

 0030 Error Record 2 N, 01-96 

 Sequence Number 

 

 0040 Error Form Record ID 6 TS CG

 

 0050 Error Form Record 6 Sch D Type 

 

 0060 Error For

 

 Number 

 

 

 0070 Error Form 

 Occurrence 

 
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.02 Acknowledgement File Record Layouts continued

 4. ACK RECAP Record - Acknowledgement File Recap Record 

ld D scri

 ----------------- 

4 "0120" 

 4 Value " " 

CAPb" 

 

k 

 

ge = (000001 

9) 

includes 

 Transmitter's Use Code) 

e the same as 

ANA record) 

 

 N 

 

ns SE ONLY 0 E ONLY Duplicated EFT ONLY 

 0120 IRS Computed Return Count 6 IRS USE ONLY 

 

 999999) 

 0135 Total Accepted State-Only Returns 6 N Range = (000001 

 999999) 

 

 0137 Filler 5 Blank 

 (GTX Key) 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 1 Page 140

 Field Identification Form Length Fie e ption 

 No. Ref. 

 ----- -------------- ---- ------

 Byte Count 

 Start of Record Sentinel 

 0000 Record ID 6 "RE 

 0010 Filler 8 Blan

 

 0020 Total EFT Count 6 N 

 

 0030 Total Re n n 6 N, Ran tur Cou t 

 99999

 0040 Electronic Transmitter 7 N (

 Identification 

 Number (ETIN) 

 

 0050 Julian Day of 3 N (Must b

 Transmission on the TR

 

 0060 Transmission Sequence 2 

 0070 Total Accepted Returns 6 IRS USE ONLY 

 

 

 0080 Total Duplicated Retur 6 IRS U

 0 90 Total Rejected Returns 6 IRS US

 0100 Total 6 IRS USE 

 

 0110 IRS Computed EFT Count 6 IRS USE ONLY 

 

 0130 Total State-Only Return Count 6 N Range = (000001 

 

0140 Acknowledgement File Name 20 AN 
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.02 Acknowledgement File Record Layouts continued

 4. ACK RECAP Record - Acknowledgement File Recap Record continued

 NOT identical to those in the 

 d 0120 are omputed by IRS. 

 to those in the 

 original RECAP Record. 

 Fields 0070, 0080, 0090, 0100, 0110, 0120, and 0140 are 

 computed by IRS. 

Publication 1346 October 1, 2012 Part 1 Page 141

E: Fields 0000 and 0020-0060 are

original RECAP Record. 

Fields 0110 an c

Fields 0000 and 0020-0060 are identical 
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.03 Examples of ACK Records 

-------7--------8 

ER’SAGENTD200102 

RATbRDbb 

bbbbbb# 

003201069500000000365+A000Yb0201200100729999006941 

07000067199990003 

101553.0100# 

------7--------8 

ER'SbAGENTD200102 

31bDEMOCRATbRDbb 

bbbbbbbbbbbbb#01 

03201069600000000326+R000bb020120010072999900695102 

bbbbb#0120** **ACKRbb444444444bbbbbbb01FRMbbb1116bbP 

bbbbbbbbbbb#0120* 

bbbbbbbbbbbbbbbbb 

06719999000320100 

15.0200# 

--4--------5---------6-- ----7--------8 

RER'SbAGENTD200102 

119 893131bDEMOCRATbRDbbb 

bbb bbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb#012 

0000000000000000000000000010 

00000#0120*** 

7000067bbbbbb 

e additional 

 n ber of 15 

 transmission reject codes can be present. 

4. Example of Accepted Refund Return with State Packet Attached: 

---------1---------2---------3---------4---------5---------6---------7---------8 

0120 TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPARER’SAGENTD200102 

01199990003201AV729999bbbbbbbbbbbbbPbB#0120** **TRANBb1234567893131bDEMOCRATbRDbbb 

bbbbbbbbbbbbbbbbMEMPHISbTNbb38110bbbbbbbbbbbbbbbbbb9011234567bbbbbbbbbbbbbbbb# 

0120 ACKbbbbb444444444199990003201069500000000365+A000Yb0201200100729999006941 

000000000000680bbbbbbbbbbbbbbbbbbbbNSC#0120** **RECAPbbbbbbbbb00007000067199990003 

201000035000000000032000000000007000067bbbbbbbbbbbbbbbbbT20010110200101.0700# 

Publication 1346 October 1, 2012 Part 1 Page 142

 1. Example of Accepted Refund Return: 

 ---------1---------2---------3---------4---------5---------6- 0120 TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPAR

01199990003201AV729999bbbbbbbbbbbbbPbE#0120** **TRANBb1234567893131bDEMOC

bbbbbbbbbbbbbbbbbMEMPHISbTNbb38110bbbbbbbbbbbbbbbbbb9011234567bbbbbbbbbb

0120 ACKbbbbb444444444199990

000000000000680bbbbbbbbbbbbbbbbbbbbNbb#0120** **RECAPbbbbbbbbb000

201000035000000000032000000000007000067bbbbbbbbbbbbbbbbbT20011125

 2. Example of Rejected Refund Return: 

 ---------1---------2---------3----------4--------5---------6--

0120 TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPAR

01199990003201AV729999bbbbbbbbbbbbbbPbE 0120** **TRANBb1234567893

567b

# 1

bbbbbbbbbbbbbbbbbMEMPHISbTNbb38100bbbbbbbbbbbbbbbbbb9011234 bb

20 ACKbbbbb4444444441999900

0000000000690bbbbbbbbbbbbbbbbb

G00b000001400000030bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb

** *ACKRbb444444444bbbbbbb02FRMbbb1116bbPG00b000000000000045bbbbb

bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb#0120****RECAPbbbbbbbbb000007000

0035000000000032000000000007000067bbbbbbbbbbbbbbbbbT200111231110

 3. Example of Rejected Transmission: 

 ---------1---------2---------3-------- --

0120 TRANAb123456789EFILEbINCbbbbbbbbbbbbbbbbbbbbbbbbbbPREPA

0 9990003201AV729999bbbbbbbbbbbbbPbA

b bbbbbbbbbbbbMEMPHISbTNbb38100bbbbbb

#0120** **TRANBb1234567

0 ACKbbbbb0000000000000000000000000000000000000T00

00000000000000000000000000000000000#0120** **ACKRbb000000000bbbbbbbb84000000000000 

00000000000000000000000000000000000000000000000000000000000000000000

*RECAPbbbbbbbbb00000700006719999000320100000000000000000000000000000

bbbbbbbbbbbT20010110200001.0100# 

Note: If more than one transmission reject code is applicable th

 reject codes will be placed in Field 0100. The maximum um

, 
S CTION 3 – ACKNOWLEDGEMENT FILE FORMAT E

.04 How to Batch and Match Returns with Acknowledgement Files

 1. File Names

t be aware of 

nowledgement 

ement Files so 

g and storing 

K File Transmission. 

cessing Subsystem 

S with the return 

 returned with the 

rned to the 

ed the ACK 

Name with an extension. The name contains the same 

number assigned by 

nsion. See 

The following information is provided to filers who may no

how to batch their returns and match them up later with Ack

Files. Because filers request to “re-hang” Acknowledg

frequently, it may be that their software is not readin

properly the ACK File Name(s) that appear within the AC

The ACK File Name is generated by the Front-End Pro

(FEPS) as a 20 byte GTX Key and passed onto the UNISY

file. After UNISYS processing, this ACK File Name is

ACK file in the RECAP record. When the ACK file is retu

Transmitter, it is renamed to a DOS 8.3 byte format call

Reference File 

month and day from the GTX Key, a 4 digit sequence 

the FEPS for that transmission, followed by the exte

Figure 34 for an explanation of the extension. 

How to Batch Returns 

specifications 

le Specifications

Returns are to be transmitted, using the following 

from the latest version of the Electronic Return Fi

and Record Layouts. 

 TRANA, the first 

e return file batch 

e 5 digit ELECTRONIC TRANSMITTER IDENTIFICATION 

his is followed 

itter’s choice 

se this field 

to or if it is a 

ero filled. 

sed o NCE NO (00-99) 

n Day

he 0A or , indicates 

NC ered, which is used for each 

 above. 

e. Field 0007, the 16 digit RETURN SEQUENCE NUMBER (RSN), is composed 

of the following sub-fields: 

a. ETIN of Transmitter 5n = Field 0060 of the TRANA 

b. TRANSMITTER’S USE FIELD 2n = Field 0060 of the TRANA 

c. JULIAN DAY 

the TRANA 

 (00-99) 

e. SEQUENCE NO. OF EACH RETURN 4n = 0000-9999 

 NOTE: Dedicated leased line filers can file a maximum of 10,000

a. In Part , Section 1, the record layout for th

 record in any transmission, indicates where th

2 e

information is to be entered. 

b. In Field 0060, th

NUMBER (ETIN) assigned by the IRS, is entered. T

by TRANSMITTER’S USE CODE, 2 digits of the transm to specify the type of returns (some transmitters u

to identify which office or branch it belongs 

RAL return, etc.). It can also be left blank or z

c. In Field 0070, the 3 digit JULIAN DAY (001-365) follows. 

Field 0080 is compo f 2 digit TRANSMISSION SEQUE

for the above Julia . 

d. In Part 2, Section 2, the record layout for the TAX RETURN RECORD 

 for page 1 of either t Form 1040, 104

where the RETURN SEQUE E NUMBER is ent

, 1040EZ

return within the batch identified in the TRANA record

 OF TRANSMISSION 

d. TRANSMISSION SEQUENCE Field 0080 of 

3n = Field 0070 of the TRANA 

 NUMBER 2n = 

 returns. 

Publication 1346 October 1, 2012 Part 1 Page 143
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.04 How to Batch and Match Returns with Acknowledgement Files continued

d 0008, the 14 di RATION CONTROL NUMBER (DCN), is 

EFIN of ERO to ERO by IRS) 

9 

ng digit of tax year) 

ut appears for the RECAP record, which 

 equal the 

ULIAN DAY must equal the JULIAN DAY in 

must equal Field 0080 

 2. 

In Fiel git DECLA

composed of the following sub-fields: 

 a. 2n = 00 

 b. 6n = (Assigned 

Always 00 

 c. Batch Number of EROs returns 3n = 000-99

 d. Serial Number of return in batch 2n = 00-99 

 e. Year 1n = (endi

g. In Part 2, the record layo

 ends a transmission. 

h. Field 0040, the ETIN and TRANSMITTER’S USE CODE must

 same one in Field 0060 of the TRANA. 

i. In Field 0050, the J

 Field 0070 of the TRANA. 

j. In Field 0060, the TRANSMISSION SEQUENCE NUMBER 

 of the TRANA. 

Assignment of File Name by FEPS 

at it was 

ion file has 

mmddnnnn 

nique numbers 

day/time information. 

file name for the 

nowledgement 

he GTX Key is 

K RECAP Record. 

e File Name.

 of the 4-digit 

th and day (MMDD) 

for the transmissions 

 The 

f the file name 

 See Appendix A for more information on the ACK File Reference Name. 

CAUTION: After receiving transmission 9,999, the system begins to number 

again with 0000 or the next available sequence number after 0000. 

Therefore, if large transmitters do not pick up ACK files within 

erwrite a 

previous ACK file in their directory on their PC. 

CAUTION: If more than 100 batches per ETIN in a day are filed, the 

 transmitter should request another ETIN. 

Publication 1346 October 1, 2012 Part 1 Page 144

a. After transmitting a file, the system indicates th

 successfully received with the message: “Transmiss

 been received with the following GTX Key: 

 Syyymmddhhmmss.xxxx 

The Global Transaction (GTX) key is a series

d 

 of u

identifying the system that received it an

After the GTX key, the system generates a unique 

transmission that will be used as part of the Ack

Reference File Name returned to the transmitter. T

placed in field 0140 of the Acknowledgement File AC

Transmissions and Acknowledgements can be matched using the 20 

character GTX Key, the ETIN, and/or the ACK Referenc

b. The Acknowledgement Reference File Name consists

numerical representation of the transmission mon

followed by a 4-digit sequence number 

received to date for that transmitter (0000-9999).

Acknowledgement Reference Fil a i e part o e N me w ll b

returned to the transmitter.

a few days, they may see this number repeated and not be able to 

identify which batch is which, or their software may ov
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.04 How to Batch and Match Returns with Acknowledgement Files continued

 

3. Receiving, Locating, Storing, and Matching ACK Files

format appears. 

R NB cei d from the 

d AC ERR ecord(s) as 

 

RSN) as 

 page 1, 1040, 

trol Number (DCN), 

 page 1, 1040, 

 

 USE CODE as in 

SSION as in the 

 the TRANSMISSION SEQUENCE NUMBER FOR JULIAN 

ter’s RECAP. 

 contains the ACKNOWLEDGEMENT FILE NAM , which was 

 generated by the FEPS in the “Transmission file has been 

 received with the following GTX Key” message. (Software 

developers/transmitters must program to wait for this message 

 and should store the File Name for comparison with the ACK File 

transmission when received.) 

d. In summary, the transmitter and ERO have numerous ways of matching 

up their batches of return files they transmitted with the ACK 

files they receive. 

Publication 1346 October 1, 2012 Part 1 Page 145

a. In Part 1, Section 3.01, the Acknowledgement File 

It is composed of the original TRANA and T A re ve

Transmitter, followed by the ACK KEY Recor , K R

applicable, and the ACK RECAP record. 

b. In Part 1, Section 2.02, the ACK KEY RECORD is outlined. 

(1) Field 0030 contains the RETURN SEQUENCE NUMB

y the Transmitter in Field 0007 of

ER (

 submitted b

 1040A, 1040EZ. 

(2) Field 0090 contains the return Declaration Con

as submitted by the Transmitter in Field 0000,

1040A, or 1040EZ. 

c. In Part 1, Section 2.02, the ACK RECAP is outlined. 

(1) Field 0040 contains the ETIN plus TRANSMITTER’S

the original transmitter’s RECAP. 

(2) Field 0050 contains the JULIAN DAY OF TR NSMI A

 original transmitter’s RECAP. 

(3) Field 0060 contains

 DAY in Field 0050, as in the original transmit

(4) Field 0140 E
SECTION 3 – ACKNOWLEDGEMENT FILE FORMAT

.04 How to Batch and Match Returns with Acknowledgement Files

 

 

Data is transmitted 

and then rolls 

s padded with 

packet should 

ASCII – “cntl d”). 

ock “0” will 

 “0” without a 

r. 

nt as separate 

e. CAUTION: 

(1) Block zero (“0”) identifies the filename. 

starting in Block one (“1”) up to Block “255” 

to Block “0”. The last block for the file i

“Ctrl Z” characters. The next transmission 

be the End of Transmission (EOT) character (

If there is another file, the next block, Bl

contain the next filename. Otherwise a Block

filename will be followed by the EOT characte

(2) se

 files within the transmission

If using ZMODEM, Acknowledgement Files are

, with “zfile” and “eof” 

 in between each file, with a “zfin” at the end of all files. 

and “eof” and 

directory for 

e Front-End 

sending ACK Files. 

protocol if they 

 are having problems with one. Transmitter’s software must be

 Filer’s software should read for the “zfile” 

 store the file under the IRS File Name in the 

 each ACK File within the ACK transmission. Th

 Processing System is set to overwrite when 

(3) Sometimes transmitters will use a different 

 flexible to handle the above rules when various file transfer

 protocols might be used in order to parse their individual ACK

 files properly for correct storage in their directories.

 Otherwise, transmitters may not realize they have received 

 more than one ACK file and store multiples under one of the 

 ACK File Names. 

Publication 1346 October 1, 2012 Part 1 Page 146
SECTION 4 – TYPES OF RECORDS

.01 Transmitter Records

See Part 2 Record Layouts for the exact formats of the Trans Record "A" (TRANA), 

Trans Record "B" (TRANB), and RECAP Record. 

1. TRANA and TRANB Records*

t two records of a transmitted file are the Transmitter Records 

y the transmitter. 

directly to the IRS.) 

.

 The firs

 TRANA and TRANB. These records contain data entered b

(The "transmitter" is defined as the firm transmitting 

2 RECAP Record

 The RECAP Record follows the Tax Return Records and is 

lan

the final record 

 of a transmitted file. The RECAP Record provides ba cing counts for 

 the tax returns contained in the transmitted file. 

.02 Tax Return Records

See Part 2 Record Layouts for the exact formats of individ

n t

ual records listed 

he order listed 

ent Sequence 

t

All "total" fields must have a significant entry when there are amounts 

leading to the total. Any "total" field that has a significant entry must 

e at least one significant amount leading to that total. Otherwise, 

1. Tax Form Record

below. All records within a tax return should appear i

in Part 2, Record Layouts or in the order of the Attachm

Number preprinted on the corresponding paper form. (Refer to Section 2.01, 

I em 11) 

ha

processing of the tax return will be delayed to resolve the discrepancy. 

v

 Each tax return must begin with the Tax Form Record, which consists 

 of Form 1040 Page 1 and Form 1040 Page 2, or Form 1040A Page 1 and 

 Form 1040A Page 2, or Form 1040EZ Page 1. 

 

Publication 1346 October 1, 2012 Part 1 Page 147
SECTION 4 – TYPES OF RECORDS

 

2.  Schedule and Form Records

Some schedules and forms consist of multiple pages. Each page of a 

multiple-page schedule or form is a separate record ithin w the tax 

e permitted. 

 the maximum number of schedules 

led tax return. When there 

rms, the Page Number must be 

chedule 

ule Occurrence 

ust be incremented starting with "0000001" for 

 return contains four 

y taxpayer, the 

chedule Occurrence 

chedule C will contain "0000002" in the Form/Schedule 

or the refund delayed. 

ht. 

rm, although there 

uivalent paper form. 

return. 

Multiple occurrences of certain schedules and forms ar

Refer to Attachment 11 for a list of

 and forms permitted in an electronically fi

 are multiple occurrences of schedules or fo

sequenti within the Form/Schedule al f the s

o

d

 Occurrence Number o

or within the Form Occurrence Number of a form. 

a. Instructi ns for Multiple Occurrences of Schedules C: 

Schedule C is a separate

Number in the Record ID m

 schedule type. The Form/Sche

each schedule type. For example, if a joint

Schedules C for the primary taxpayer for the secondar

first Schedule C will contain "0000001" in the Form/S

Number, the second S

Occurrence Number, etc. If this format is not followed, the return may 

be rejected 

 The number of Schedules C cannot exceed a total of eig

b. The "Form Payment" record is considered to be a fo

 is no eq 

 3. Authentication Record

 The Authentication (ATH) Record is used when the taxpayer(s) is 

ing to use the Self-Select 

e-file signature 

 option. Only one Authentication Record is permitted per tax return. 

 4. Statement Records

 filing an Online return and/or elect

 or Practitioner PIN (Personal Identification Number) for 

 Statement Records can only be used by the electronic filer when 

 the number of data items exceeds the number that can be contained 

 in the space provided on the printed schedule or form, or when the 

 data must be provided on a separate continuation statement record, or when a 

statement of explanation is required for a specific condition. 

 See Section 8 for Statement Record information. 

Publication 1346 October 1, 2012 Part 1 Page 148
SECTION 4 – TYPES OF RECORDS

.02 Tax Return Records continued

 5. STCGL/LTCGL Records

nd “LTCGL” is 

 considered 

when there 

 D) with an 

 have up to 5000 

rm). The “STCGL” 

rior to the parent form 

ithout the “LTCGL” and 

ecord is present, then 

” and/or “LTCGL” 

merical order based on 

ch set must start with 

lanation Records

 “STCGL” is the Short Term Capital Gain or Loss Record a

 the Long Term Capital Gain or Loss Record. Each record is

 a separate transaction. These transaction records are used 

is a need to transmit one or more transactions (for Schedule

electronically filed return. Each Schedule D occurrence may

transa g te

r

ction records (i.e.,5000 short term and 5000 lon

and/o “LTCGL” transaction record must be transmitted p

(i.e., Sch. D or 8865). The “STCGL” can be submitted w

vice versa. When the “STCGL” or “LTCGL” transaction r

“STCGL” or “LTCGL” record CANNOT be blank. All “STCGL

transaction records must be in the appropriate nu

occurrence number within subpart occurrence and ea

“0000001”. 

6. Preparer Note, Election Explanation and Regulatory Exp 

parer, 

itional, 

not required 

 taxpayer makes 

ption or exemption n 

r each applicable 

r one election. 

he terminus 

each ELC page 

a. Preparer Note (NTE) records can be used by the paid pre

 electronic return originator or taxpayer to provide add

 voluntary information related to the tax return but 

 to be attached to it. 

b. Election Explanation (ELC) records are used when the

 an election for certain tax treatment, status, exce

 based on an instruction for the tax form or in a related tax publicatio

when there is no official IRS form designed for that purpose. The 

 specific “election” must be cited followed by any explanatory or 

 supporting information required. Multiple elections can be combined 

 on one page record; separate page records can be used fo

election; and/or, multiple page records can be used fo

 The maximum number of ELC page records is 20. Enter t

 character (#) after the last significant character i n 

 record. 

Examples of Election Explanation statements: 

 

 (1) Mark-to-Market Election

To make the mark-to-market election for the current tax year, you 

 must file a statement by the due date of the tax return without 

 regard to extensions. This statement should be attached to either 

 your current year individual income tax return or a request for an 

 extension of time to file that return. The statement must include 

 

475(f) of the 

 

y The first tax year for which the election is effective. 

he election. 

(2) Net Operating Loss (NOL) Carryback Period

 the following information. 

 y That you are making an election under Section Internal Revenue Code. 

 y The trade or business for which you are making t

 

 You can choose not to carry back your NOL. If you make this 

 choice, then you can use your NOL only in the 20-year carry forward 

 period. (This choice means you also choose not to carry back any 

 alternative tax NOL.) 

 To make this choice, attach a statement to your original return 

 filed by the due date (including extensions) for the NOL year. 

 This statement must show that you are choosing to waive the 

 Carry back period under Section 172(b)(3) of the Internal Revenue 

 Code. 

Publication 1346 October 1, 2012 Part 1 Page 149 
SECTION 4 – TYPES OF RECORDS

 .02 Tax Return Records continued 

 (3) Electing to ratably accrue

to rue real estate 

 period. 

is a calendar year taxpayer who uses an 

l property 

0. July 1 is 

6 ill accrue in 

d balance will 

 

a e the taxes 

siness 

e you elect 

 you must that method 

n See Form 3115. 

ably a e the taxes 

al est taxes, attach 

r income tax return for that r. The 

ch the el on applies 

 

. 

d tion 

 

 

If you use an accrual method, you can elect acc

 tax related to a definite period ratably over that

 Example. John Smith 

 accrual method. His real estate taxes for the rea

 tax year, July 1, 2006 to June 30, 2007, are $1 20 ,

 the assessment and lien date. 

 

 If John elects to ratably accrue the taxes 0 w , $ 0

 2006 ($1,200 x 6/12, July 1 – December 31) an the

 accrue in 2007. 

 Separate elections. You can elect to ratably ccru

 for each separate trade or business and for non-bu

 activities if you account for them separate Onc ly.

 to ratably accrue real estate taxes, use 

 unless you get permission from the IRS to cha ge. 

 Making the election. If you elect to rat ccru

 for the first year in which you incur re ate 

 a statement to you yea

 statement should show all of the following items. 

 y The trades or businesses to whi ecti

 and the accounting method or methods used. 

 y The period to which the taxes relate

 y The computation of the real estate tax educ

 for that first year. 

(4) Start-up costs election statement 

costs, at ch a separate 

 

tart-up 

 

. 

 acquired). 

tio riod which 

 is generally 180 months. 

 (5) Election to reduce basis under Section 362(e)(2)(C)

 If you elect to amortize your start-up ta

 statement that contains the following information.

 y A description of the business to which the s

 cost relate. 

 y A description of each start-up cost incurred

 y The month your active business began was

number of months in your amortiza n pe

(or 

 y The 

 

 The transferor and transferee in certain Section 351 transactions can make a joint election under Section 362(e)(2)(C) 

 to limit the transferor’s basis in the stock received instead of 

The 

taching the 

 statement as provided in Notice 2005-70, 2005-41 I.R.B. 694, to 

 their tax returns filed by the due date (including extensions) 

 for the tax year in which the transaction occurred. Once made, 

 the election is irrevocable. See Section 362(e)(2)(C) and 

 Notice 2005-70. 

Publication 1346 October 1, 2012 Part 1 Page 150

 the transferee’s basis i the transferred property. 

 transferor and transfere may make the election by at ne
SECTION 4 – TYPES OF RECORDS

 

lection Explanation 

ic regulation for 

hen there is no 

ic “regulation” 

ng information 

mbined on one page 

pplicable regulation 

ant racter in each 

 

.02 Tax Return Records continued 

c. Regulatory Explanation (REG) records are similar to E

records and are used when the taxpayer cites a specif

certain tax treatment, status, exception or exemption w

official IRS form designed for that purpose. The specif

 must be cited followed by any explanatory or supporti

required. Multiple regulatory explanations can be co

record; separate page records can be used for each a

cited; and/or, multiple page records can be used for one regulatory 

explanation. The maximum number of REG page records is 20. Enter the 

terminus character (#) after the last signific cha

REG page record.

 Example of Regulatory Explanation statement:

(1) Transfers to a corporation controlled by the t sferor ran a person receives stock of a corporation in exchange for 

d under Section 351, 

ach attach to 

porary 

If

property, and no gain or loss is recognize

the person (transferor) and the transferee must e

their tax returns the statements required by Tem

Regulations Section 1.351-3-T. 

7. State Records

 State Records include the Generic Record “STbbbb0001bb“ and the 

e Generic Record 

cords for each 

cede any other 

ate Records. 

Unformatted Record “STbbbb0002bb”. There can be only on

for each return. There can be up to nine Unformatted Re

return. The Generic Record must be present and must pre

State Record. 

See Section 12 for specifications and examples of the St

 8. Summary Record

ret rn. This record 

s for Form, 

tion Explanation, 

the n, a d the paper 

icator field 

 return and 

ectronic 

ftware 

 

The Summary Record is the final rec r or ch x u o d f ea ta

contains electronic filer identification data, the c t oun

Schedule, Authentication, Statement, Preparer Note, El

and Regulatory Explanation Records included i ret

m 8453). It also contains the El

Postmark fields, the IP (Internet Protocol) fields and the So

Identif

The IP Protocol Fields are defined as follows: 

IP Add

 ec 

n ur n

document indicators. (A value of "1" in a p er cu t ap do men ind

indicates that the paper document specified is a part of the

has been attached to the For

ication fields. 

ress (SEQ 0190) – The IP address of the originating c

from which an online (to include ELF, OL and MeF) return wa

individual th gh software providers or ERO transmitter

IP E-mail Address

omputer 

s submitted | 

ly, rou s | 

 (SEQ 0195) – Taxpayer’s email address 

(Not a required field)  

IP Date (SEQ 0200) – The original date an online (to include ELF, OL or MeF)| 

return was submitted individually, through software providers or ERO | 

transmitters | 

IP Time (SEQ 0210) – The original time an online (to include ELF, OL or MeF)| 

return was submitted individually, through software providers or ERO | 

transmitters | 

IP Time Zone (SEQ 0215) – The time zone where an online (to include ELF, OL | 

or MeF) return was submitted individually, through software providers or | 

ERO transmitters | 

Publication 1346 October 1, 2012 Part 1 Page 151
SECTION 4 – TYPES OF RECORDS

 .02 Tax Return Records continued 

 8. Summary Record continued

IP Routing Transmit Number (SEQ 0217) Not a required

Anticipation Loan; Routing Transmit Number of a fina

 field – Refund 

ncial institution 

IP Depositor Account Number (SEQ 0219) Not a required field – Taxpayer’s 

bank account information to which a Direct Deposit refund is routed. 

SECTION 5 TYPES OF CHARACTERS

 This section identifies the types of characters that are valid for an 

 may be 

m, the invalid characters are not key 

ctronically filed return. 

WING THREE CHARACTERS "[" , "]", and "#" ARE RESERVED AS DELIMITERS 

 AND CANNOT APPEAR AS DATA CHARACTERS. The left ([) and right (]) brackets 

 are used to enclose Field Sequence Numbers. The Pound Sign (#) (Record Terminus 

 C

 electronically filed return. Although characters other than these

 entered by a taxpayer on the paper for

 entered to the ele

 THE FOLLO

haracter) is used to indicate the End of Record. 

.01 Allowable Characters

 1. Alpha (A)

 Upper case alpha characters only: A - Z 

string from the Field Description in 

 2. Nu

Literal values - Enter exact character 

Part 2 Record Layouts. 

meric (N)

 Numeric characters only: 0 - 9 

a. MONEY AMOUNT (N) (Signed Numeric) - 

 Enter whole dollar amounts (do not enter cents). 

ters, right-justified with leading zeros; the 

right-most position is reserved for the sign. A blank ( ) indicates a 

gain and a minus sign (-) indicates a loss. 

 Non-significant - Zero-fill the field, reserving the right-most 

position for the sign. 

 (2) Variable format: Leading zeros are dropped. For a positive value, the 

For a negative value 

s, the minus sign (-) 

must be present in the last position of the signed numeric field. 

 Non-significant - Omit the field. 

Publication 1346 October 1, 2012 Part 1 Page 152

 (1) Fixed format: 12 charac

trailing blank that in icates a gain is dropped. 

in a field that can co tain either a gain or a l s

d

n o
SECTION 5 TYPES OF CHARACTERS

.01 Allowable Characters continued

b. RATIO (R) (percentage) - Left-justify and zero-fill for both fixed 

 Other than the 

eric characters 

 be between the left-most and the 

recede with a zero. 

 

 

 and variable formats. DO NOT ENTER A DECIMAL POINT.

exception listed below, ratio fields contain six num with the decimal point assumed to

 second left-most positions. If less than 100%, p

 

Examples: 25.32% = 025320, 105% = 105000

(1) EXCEPTION: " ate" fie R lds on Form 4136 equal six numeric 

point is assumed to precede the 

smit all six pos ons, 

characters. The decimal 

left-most position. Tran iti

left-justified and zero-filled. 

 Examples: Rate .183 = 183000 

 Rate .03967 = 039670 

 Rate .17 = 170000 c. EIN (Employer ID Number) (N), e.g., if no EIN 

hedule F - for fixed format, b

is present on 

lanks should be 

. 

 Schedule C or Sc

 entered; for variable format, the field should be omitted

d. ZIP CODE (N) should be left-justified. For fixed form 

 are only five Zip Code characters, the seven remaining s

at, if there 

 po itions 

ariable format, 

mit the five 

 can be either blank-filled or zero-filled. For v

 if there are only five Zip Code characters, trans

 numeric characters. 

e. DATE (DT) - M = Month, D = Day, Y = Year (YYYY, YYY

nown or covers various dates, enter ze

YMM, YYYYMMDD); if 

ros unless otherwise 

the record layout field description. Leading zeros cannot 

able formats. 

 If a date field is not defined as "DT" in Part 2 Record Layouts, 

 then the Field Description will specify the required date format. 

 f. OTHER UNSIGNED NUMERIC FIELDS

date is not k

specified in 

be dropped from date fields for both fixed and vari

 (N) 

 (1) Fixed format: Enter the numeric characters, right-justified and 

 zero-filled. 

 Non-significant - Blank-fill (unless otherwise specified in the 

 Record Layout for that field). 

Publication 1346 October 1, 2012 Part 1 Page 153
SECTION 5 TYPES OF CHARACTERS

.01 Allowable Characters continued

ds other than ratio, 

ay be dropped. 

 dropped from the Business Code field of 

Schedules C 

3

(2) Variable format: For most unsigned numeric fiel

 EIN, Zip Code, and date fields, leading zeros m

 Leading zeros cannot be

 Non-significant - Omit the field. 

. Alphanumeric (AN)

- 9; and special 

eld Description in 

 - For fixed format, blank-fill; for variable format, omit 

ers - On are itted in certain 

 b record layouts 

phe t (%); plus (+); 

 b. Special Symbols and their hexadecimal conversion characters for ASCII 

 are below: 

 Symbol

Upper case alpha characters A - Z; numeric characters 0 

characters in cases listed below. 

Literal values - Enter exact character string from Fi

Part 2 Record Layouts. 

 Non-significant

the field. 

 a. Special Charact ly the following perm

 cases: Amper nd (&); nk ( ), often shown in the sa la

 as "b"; comma (,); hy n (-); less-than (<); percen

 and slash (/). 

 ASCII Hex Symbol ASCII Hex 

 [ 5B - 2D 

 ] 5D & 26 

 # 23 / 2F 

 < 3C % 25 

Publication 1346 October 1, 2012 Part 1 Page 154
SECTION 5 TYPES OF CHARACTERS

.02 Special Cases for Special Characters

 1. Form 1040

and less-than (<). 

 hyphen (-); percent (%) 

; blank ( ); hyphen (-); and slash (/). 

 ( ); 

 

en (-). A space cannot precede or 

Name Line 1: A - Z; ampersand (&); blank ( ); hyphen (-); 

Name Line 2: A - Z; 0 - 9; ampersand (&); blank ( );

for "in care of" address; and slash (/). 

Street Address: A - Z; 0 - 9

City: At least three characters must be entered; A - Z; blank

APO/DPO/FPO - Refer to Attachment 4. 

State: A - Z - Refer to Attachment 3. 

Dependent Names: A - Z; blank ( ); and hyph

follow the hyphen (-). 

 2. Forms W-2/ 1099-R 

Employer Name: A - Z; 0 - hyp

 

 9; ampersand (&); comma (,); hen (-); plus (+); 

n Forms W-2/1099-R

and slash (/). 

City/State/Zip: A - Z; 0 - 9; comma (,); and hyphen (-). 

 3. Foreign Employer/Payer Address o 

 

 Recipient/Winners with Foreign Address on Form W-2/1099R

 

Employer/Payer State: Period (.). 

4. Employee, 

5. Other Schedules/Forms with Similar Fields 

 

Employee/Recipient/Winner State: Enter Period (.).

 Follow character set instructions for fields that most resemble those 

 listed above. 

6. Summary Record

 | 

Publication 1346 October 1, 2012 Part 1 Page 155

IP Address: 0-9, A-F, period (.), colon (:), or space. 
SECTION 6 - CRITERIA FOR FILER FRONT-END CHECKS

.01 Refund Delay Conditions

nge the refund 

ss (refund offset). 

 2 elinquent child support (refund offset). 

3 tudent loans, 

. 

 taxpayer must be 

e delayed at least 

 5. do not match the 

File. This generally 

d filed a joint 

yment was 

a Schedule E claiming a deduction for a questionable 

 7. The taxpayer is claiming a blatantly unallowable deduction. 

 8. The taxpayer is considered to be a first-time filer. A first-time filer 

 is defined as an taxpayer who has not filed a tax return as a primary or 

secondary taxpayer during the previous ten years. 

 

Publication 1346 October 1, 2012 Part 1 Page 156

The following conditions may delay the refund and/or cha

amount. 

 1. Taxpayer owes back taxes, either individual or busine

. Taxpayer owes d

. Taxpayer has certai

etc. (refund offset)

n delinquent federal debit, such as s

 4. The last name and social security number of the primary

 the same as on last year's return or the return will b

one week for re-matching. 

The Estimated Tax payments reported on the return 

 Estimated Tax payments recorded on the IRS Master 

occurs when: 

 a. The spouse made separate Estimated Tax payments an

 return, or vice versa; or 

b. The return was filed before the last Estimated Tax pa

 credited to the account. 

 6. The taxpayer has 

 tax shelter. 
SECTION 6 - CRITERIA FOR FILER FRONT-END CHECKS

.02 SSN Validation

Refer to Attachment 9 for valid ranges of So

Identification Numbers. 

cial Security/Taxpayer 

.03 Optional Validation of Routing Transit Number (RTN)

Verify the validity of the Routing Transit Number by computing t

which is the ninth digit of the

he check digit, 

 RTN. There may be instances in which the RTN is 

 equal to an actual number used by a financial institution, but 

 File (FOMF). In these 

The steps are as follows: 

f the first eight digits of the RTN by the appropriate 

ond by 7, the third 

he seventh by 3, 

 2

act the sum of all the products from the next multiple of ten. 

 4 equal to the ninth digit 

e sum of the products is evenly divisible by 10, the check digit 

 5. 

y each of the first eight digits, 12013901, by 37137137 

valid in format and

is not yet on the Financial Management Organization Master

cases, the tax return would be rejected. 

 1. Multiply each o

multiplier (the first digit multiplied by 3, the sec

 by 1, the fourth by 3, the fifth by 7, the sixth by 1, t

and the eighth by 7). 

. Add all the products. 

 3. Subtr

. The remainder is the check digit, which must be

of the RTN. 

Note: If th

is zero (0). 

Example: 

If 120139013 were the RTN, verify the check digit as follows: 

a. Multipl

respectively: 

 Routing Transit Number 1 2 0 1 3 9 0 1 

 Constant Multiplier X3 X7 X1 X3 X7 X1 X3 X7

 3 14 0 3 21 9 0 7 

: 3 + 14 + 0 + 3 + 21 + 9 + 0 + 7 = 57 

 c. Subtract the sum of all the products from the next multiple of ten: 

 60 - 57 = 3 

 d. The remainder is the check digit: 3 

 e. If the check digit does not equal the ninth digit of the RTN, verify that 

the first eight digits of the RTN were correctly entered from the source 

document and re-compute if appropriate. 

nnot be 

 directly deposited. 

Publication 1346 October 1, 2012 Part 1 Page 157

 b. Add the products

 Note: If the check digit does not match, the refund ca
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

e carefully followed 

ust be included in 

ata entry 

on, and Zip Code should 

lays caused by mismatches with existing 

ecks. 

.0

The instructions in sub-sections 7.01 through 7.04 must b

to avoid delaying returns for error conditions. They m

electronic filers' programs as consistency tests and in the d

instructions. 

The Primary SSN, Primary Name Control, State Abbreviati

be key verified to avoid lengthy de

taxpayer information in IRS records or by undeliverable refund ch

1 Name Controls for Individual Tax Returns

 1. Primary Name Control (SEQ 0050) of Form 1040/1040A/1040EZ must equal the first 

t name. No leading 

ition must contain an 

lowed. Omit punctuation 

, titles and suffixes. 

, ependent Name 

40 , Qualifying 

e same 

c ed in the IMF Name Control. 

four significant characters of the primary taxpayer's las

or embedded spaces are allowed. The first left-most pos

alpha character. Only alpha, hyphen, and space are al

marks

 Spouse's Name Control (SEQ 0055) of Form 1040/1040A/1040EZ D

Control (SEQ 0172, 0182, 0192, 0202, 0212) of Form 1040/1 A 0

Child Name Control (SEQ 0007, 0 of Schedule EIC mu 077) st meet th

criteria. 

The hyphen (-) is th y special haracter allow e onl

 Note: The ta ames are fictitious. They r

 se

xpayer n shown be we e constructed 

lection pear realis to actual names 

 

low

 by random to ap tic. Any resemblance 

 is purely coincidental. 

 

 Individual Name Name Control e l G nera Rule 

a. John Brown BROW 

 Mary Smith & John Jones SMIT 

 Ralph Teak TEAK a. The Name n

Will

C

y 

o trol generally 

 Doroth ow WILL consists of the first four 

 Joe McCedar MCCE characters of the primary 

 Joe McCarty MCCA taxpayer l ’s ast name. 

 Torn MacDouglas MACD Joseph MacT itus M T AC 

 John Hardy, Minor HARD April May Jordan JORD 

b. John Lea-Smith LEA- 

 Thomas A. El-Oak EL-O b. The hyphen (-) is the only 

 Rana Al-Smadi a acter allowed in 

 John O'Nei

AL-S special ch r

l ONEI d al Name Control. 

Ann O’Spr

the Indi u vi uce O

 Mark D’Mag

SPR 

nolia DMAG NOTE: When a taxpayer’s last 

 John O’Willow OWIL name contains an apostrophe 

 (‘), ignore/disregard the apostrophe when establishing 

 the Name Control. 

 c. Dannette B B c. The Name Control may contain 

 James P. Ai AI less than four characters 

 John A. Fir FIR (if applicable). 

 John Ao, Sr. AO 

 John En, Sr. EN NOTE: The first character must 

 be an alpha. Use blanks (when 

 appropriate) to fill in the 

 remaining positions. 

Publication 1346 October 1, 2012 Part 1 Page 158 
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.01 Name Controls for Individual Tax Returns continued

Individual Name Name Control Gen l era Rule

 d. Daniel P. Di Almond DIAL d. Taxpayer e nam s such as “Van”, 

 Mary J. Van Elm VANE “Von”, “Vander”, “Al”, “El”, 

 Susan L. Von Birch VONB “Abu” and i “D ” are considered 

 Aya Abu Sham ABUS part of th I

Vand

e ndividual Name Donald er Oak VAND Control. 

 Otto Von Hickory VONH 

 Nabil Al Feyez ALFE NOTE: See e th “Asian-Pacific 

 Amr El Bayoumi ELBA Names” se o cti n for exceptions 

 to this rule. 

e. Janet C. Redbud Laurel LAUR e. When two t las names are shown 

 Dee (Plum) Birch IR for an indivi

 Mary Johnson Garc

B C dual, derive the 

ia G C rol from the second 

rimary 

 

AR name cont 

 last name of the p

 taxpayer. 

f. Joan Hickory-Ha horn IC wt H K f. When two t las names for an 

 Dale Redwood-Cedar REDW individual ar

John Leae connected by 

 Wren L ive the Individual 

 Name Control from the first 

ll Ash 

EA- a hyphen, der

 last name. 

 g. De & Linda Birch ASH g. On a joint return, whether the 

 Trey & Joan Eucalyptus EUCA taxpayers u

 Linda Birc

se the same or 

h & Dell Ash BIRC different last names, derive 

 Mary Smith & Mike Best SMIT the Indivi a

 the PRIMARY t 

du l Name Control from 

 axpayer’s last name. 

 NOTE: T taxpayehe PRIMARY taxpayer is the 

r listed first on the tax 

ffixes as me ( .e., Armah-Bey, 

r-Sid ticular a i en t those names 

e a m maiden name as a suffix to the last name. This 

on i nic names. Consider the m her's maiden name as 

e Control purposes. 

 return. 

 2. Consider cer eign su part of the last a i

ttention must be g v o

tain for n

Paz-Ayala, Alla ). Par

that incorpor other's at

practice is comm n Hispa ot

part of the surname for Nam

Examples: 

 Individual Name Name Control General Rule

a. Abdullah Allar-Sid ALLA a. When “del,” “de,” or “de la” 

 Jose Alvarado Nogales ALVA 

 Juan de la

appear with a Hispanic name, 

 Rosa Y Obregon DELA include it as part of the 

 Pedro Paz-Ayala PAZ- Individual Name Control. 

 Donald Vander Neut VAND 

 Otto Von Wodtke VONW 

 John Smith Gonzalez GONZ 

 Maria Acevedo Smith SMIT 

 John Garcia Garza Hernandez GARZ 

 Elena del Valle DELV 

 Eduardo de la Rosa DELA 

 Pablo De Martinez DEMA Miguel de Torres DETO 

 Juanita de la Fuente DELA 

 B.A. De Rodriguez DERO M.D. de Garcia DEGA 

Publication 1346 October 1, 2012 Part 1 Page 159
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.01 Name Controls for Individual Tax Returns continued

Individual Name N e am Control Gen l era Rule 

es His nic last names 

aria Lopez y Moren fo an individual, 

e N e Control t l t name. 

 

 b. Juan Garza Moral GARZ b. When two pa

 M o LOPE are shown r 

 Sylvia Juarez de Garcia JUAR derive th am

 from firs as

 NOTE: This rule may not 

y i ntify all 

las names, but it 

stency in 

ontrols. 

 3 s of -Pacif riv tive Name 

do-Ch names . 

 accuratel de Hispanic t does provide consi IRS Hispanic Name C

. Below are example Asian ic last names and the de a

Control. Some In nese h i ave only two characters 

 Individual Name Name Control General Rule 

a. Binh To La LA a. Some Asia ac n-P ific last names 

 b. Nam Quoc Tran & Thu T es rarely 

ames due to 

 

 

y RAN b. Asian Pacific femal

 Thanh Vo change their last n

 marriage. 

c. Dang Van Le LE c. When “Van” (male) or “Thi” 

 Nhat Thi Pham PHAM (female) ap ea p rs with an 

 

 a part of the 

 ol 

 Asian-Pacific name, do not 

 include it s 

 name con . tr

d. Kim Van Nguyen & Thi Tran NGUY d. The name “Nguy

 us d

en” is a common 

 by both male and 

n acific taxpayers. 

 e. Kwan

 last name e

 female Asia -P

, Kim Van & Yue Le KWAN e. The last name may appear first 

 on the name line. 

 NOTE: On the signature line, 

 the last name often appears 

 first. 

 

 f. Yen-Yin Chiu CHIU f. Asian-Pacific first names often 

 Jin-Zhang Qui QUI include a hyphen (-). Rarely 

 is an Asian-Pacific taxpayer’s 

 last name hyphenated. 

Publication 1346 October 1, 2012 Part 1 Page 160
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.01 Name Controls for Individual Tax Returns continued

4. Below are examples of Name Control for Native Americans: 

Individual Name Name Control en l G era Rule

 

a. Earline Old Person OLDP a. Native American surnames may 

 Spike Big Horn B contain r

Spike Bigh

IGH seve al words. 

orn B IGH

 Mary Between Lodges ETW

 Gail Geor

B 

ge Moonface EOR

 Night & James Lou 

G 

NOTE: e t B gin he Name Control 

 Mary Her Many Horses rd of the 

r is 

 

e control that 

he name control 

oc al Security 

 

es of Controls 

 Individual Name

HERM with the first wo

 surname (unless the taxpaye

 already established with a 

 different nam

 agrees wi t th 

 from t e i h S

 Administration (SSA)). 

 5. Below are exampl Name for Estates:

 Name Control Gen l era Rule 

a. Frank Walnut, Estate WALN a. The Name Control is the first 

 Alan Beech, Exec. four characters of the 

 Estate of Jan Popular POPU individual’s last name. 

 Jane J. Maple Estate MAPL NOTE: The decedent’s name may be followed by Estate on the name line. 

Publication 1346 October 1, 2012 Part 1 Page 161
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.02 Name Line 1 Format

. Name Line 1 (SEQ 0060) of Form 1040/1040A/1040EZ can hav

haracters al

 1 e no leading or 

l alpha, 

e left-most 

ning 

 

 

r followed 

 

 

 4 ctuation characters, except the 

phabetic characters 

EA). 

 5 ers in name components must be replaced by alphabetic 

part of the name, enter a 

nd the last name. Do not enter 

an sign takes 

 are not part of a given name, 

 7 . 

ers, truncate using the 

 a. Substitute the initial for the second given name. 

 b. Omit the second initial of the secondary taxpayer, if necessary. 

 c. Omit the second initial of the primary taxpayer, if necessary. 

 d. Substitute initials for the secondary taxpayer's given name. 

 e. Substitute initials for the primary taxpayer's given name. 

Publication 1346 October 1, 2012 Part 1 Page 162

consecutive embedded spaces. The only c owed are

ampersand (&), hyphen (-), less n sign (<), and spa -tha ce. Th

position must be alpha. The less-than sign replaces the interve

space to identify the primary taxpayer's last name. 

 2. The hyphen (-) and less-than sign (<) cannot be preceded by o

 by a space. 3. The ampersand (&) must be followed by a space then alpha.

. All apostrophes (') and any other pun

hyphen (-), must be omitted from names and the al

shifted to the left in their place (e.g., O'Shea = OSH

. Numeric charact

Roman Numerals (e.g., Charles 3rd = CHARLES III). 

 6. When a suffix such as “JR” or “III” is 

 less-than sign (<) between the suffix a

a space before or after any less-than sign; the less-th

the place of a space. 

Titles such as “M.D.” or “Ph. D.”, which

may be omitted.

. Name Line 1 CANNOT CONTAIN MORE THAN 35 CHARACTERS

If information in Name Line 1 exceeds 35 charact

following priority: 
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.02 Name Line 1 Format continued

 8. Enter taxpayer names as follows: 

a. For one taxpayer: Enter first name, a space, middle n

 ini

ame or middle 

tial, a less-than sign (<), last name. (The last name of the 

e field.) If there 

ast name and the 

 individual must be contained within this name lin

 is a suffix, enter a less-than sign (<) between the l

suffix. 

b. For two taxpayers with same last name: Joint returns must contain 

 taxpayer whose 

the return must 

must be identified 

axpayers

one ampersand (&) between taxpayers' first names. The

first name is associated with the Primary SSN used on

be entered first, and the last name of that taxpayer 

by a preceding less-than sign (<). 

 c. For two t with different last na

 different he primary t

mes: If the spouse uses a 

 last name, enter t axpayer's first and last names 

ne taxpayer's r the last name, add another 

 (<) followed d and the full name of the 

ximum of two le are permitted. Any suffixes 

primary ta only. 

II ROWN<III 

.D. BROWN 

CARTER 

E PORTA 

<JACKSON I 

ngie Myer CARL A<JONES<& ANGIE MYER 

CE E ONES 

RED<NEW N<MINOR 

JAMES R<ODONNELL 

V -KEOGH<III 

N-SMITH 

< & ANN TRENT 

nn S ith, M.D. JOHN A & ANN<SMITH<III 

 

urn nd deceased taxpayer:

 as above for o name, but afte

less-than sign by an ampersan

 spouse. A ma ss-than signs 

should follow the xpayer's last name 

 Examples:* Enter as:

 John C. (Brown), I JOHN C<B

 John M. (Brown), M JOHN M<

 Henry A. (Carter) HENRY A<

 Frank N. (De Porta) FRANK N<D

 Timothy (Jackson), 2nd TIMOTHY <I

 Carl A. (Jones) & A

 Charles (Jones) & Diane D. Jones, M.D. CHARLES & DIANE D<JONES 

 Florence E. (Jones) MD FLO <J REN

 Alfred (Newman), Minor ALF MA

 James R. (O'Donnell) 

 James (Oliver-Keogh), 3rd JAMES<OLI ER

 Lillie B. (Owen-Smith) LILLIE B WE

Tren J B<SMITH

<O

 J. B. (Smith) Jr. & Ann t JR

 John A. (Smith), III & A m

 John A. and Jane B. (Smith) 

 JOHN A & JANE B<SMITH 

d. For other than Joint Ret a Enter the 

 literal “DECD” after the surname of the deceased taxpayer 

 (e.g., John A<Doe<DECD or John A<Doe<JR DECD). 

 

e. For a Joint Return with the same last name and Primary taxpayer is deceased: Enter the literal “DECD” after the first name and/or 

initial of the deceased taxpayer (e.g., John A DECD & Jane B<Doe 

or John A DECD & Jane B<Doe<JR). 

f. For a Joint Return with the same last name and Secon ad ry taxpayer 

 is deceased: Enter the literal “DECD” after the first name and/or 

 initial of the deceased taxpayer (e.g., John A & Jane B DECD<Doe 

 or John A & Jane B DECD<Doe<SR). 

Publication 1346 October 1, 2012 Part 1 Page 163
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.02 Name Line 1 Format continued

g. For a Joint Return with different last names a it nd e her the Primary OR the Secondary taxpayer is deceased: Enter the 

sur ame of the deceased t payer 

ECD 

Literal “DECD” after the n ax

(e.g., John A<Doe<DECD & Jane B Smith or John A<Doe<III D

& Jane B Smith; John A<Doe<& Jane B Smith DECD or 

John A<Doe<JR & Jane B Smith DECD). 

h. For a Joint Return with the same last name and both taxpayers 

 are deceased: Enter the literal “DECD” after the fi

 and/or initial of the deceased taxpayer (e.g., John

rst name 

 A DECD 

 & Jane B DECD<Doe or John A D & ne DE Doe< ECD Ja B CD< JR). 

i. For a Joint Return with different last name and both taxpayers are deceased: Enter the literal “DECD” after the surname of the 

deceased taxpayer (e.g., John A<Doe<DECD & Jane B Smith DECD or 

John A<Doe<SR DECD & J B Smith DECD). 

 * Parentheses indicate the last name of the taxpayer with Primary SSN. 

Publication 1346 October 1, 2012 Part 1 Page 164
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.03 Street Address Format

 1 Z 

fice box, 

anch as the 

f there is no address 

NE" must be entered in the Street Address field. 

2 prefix to an 

x, or route. 

or avenue. 

1ST; 2 = 2ND; 3 = 3RD, etc. 

(no spaces). 

 5 ntered as APTS, 

6

ary ov sses, enter the letters "APO" or "FPO" in the 

three lef itions of the City field. Refer to Attachment 4 

 val ity/State/Zip Codes. 

b ss the word is a proper name. Refer to 

fo cceptable abbreviations. 

 Examples: Enter as: 

 3 Ave. 3RD AVE 

 Circle Drive CIRCLE DR 

 Lane Building LANE BLDG 

 Northeast Street NORTHEAST ST 

 South Court Street S COURT ST 

 Third Street THIRD ST 

Publication 1346 October 1, 2012 Part 1 Page 165

. The Street Address (SEQ 0080) of Form 1040/1040A/1040

contains the house number and street, route number, post of

 office br

E

 or box number. Enter college, building, or post

address if no other mailing address is given. I

information, the literal "NO

. Do not use the "#" symbol, "No.", or "Number" as a

 apartment, house, P.O. Bo

 3. Always add "ST", "ND", "RD", "TH" to a numbered street 

Examples: 1 = 

 4. Enter one-half as 1/2 

. Plurals for apartment, avenue, road

AVES, RDS, STS, etc. 

, street, etc., are e

 . Replace a period with a space. 

 7. For milit erseas addre

 first t-most pos

 for list of id APO/FPO C

 8. Words may be breviated a unle

Attachment r list of a 2 
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.04 Name Line 2 Format

Name Line 2 (SEQ 0070) of Form 1040/1040A/1040EZ is used for a street 

that requires two lines or for an "in care of" address (e.g. on decede

 address 

nt returns). 

Caution should be used to ensure personal information (i.e. Social Se urity Num c ber, occupation) is not erroneously entered in the Name Line 2 field. 

 o

 

ry Last Name) 

 Example In care of Alice B. Smith Exec 

rimary Last Name) 

 

BROWN ST (Street Address) 

If two addresses are present, enter the actual mailing address in the Street 

Address field. Enter the post office box in the Street Address field only if 

the post office does not deliver mail to the street address. The remaining 

address should be entered in the Name Line 2 field. Do not enter a post office 

box in the Name Line 2 field. 

e n Jones e Street Apartment 5 

 Enter A mary First Name, Primary Last Name) 

 ST APT 5 (Street Address) 

 

 Enter As: JOHN JONES (Primary First Name, Primary Last Name) 

 1 LOST WAY (Name Line 2) PO BOX 1502 (Street Address) 

 Example 5: Mr. John Jones 

 Enter As: JOHN JONES (Primary First Name, Primary Last Name) 

 STATE UNIVERSITY (Name Line 2)

 PO BOX 150 (Street Address) 

Publication 1346 October 1, 2012 Part 1 Page 166

Example 1: Mr. John Jones 

In ca f Alice B. Smith 

801 Brown St. 

re 

 Enter As: JOHN JONES (Primary First Name, Prima

% ALICE B SMITH (Name Line 2) 

801 BROWN ST (Street Address) 

 2: Mr. John Jones DECD 

 801 Brown St. 

 Enter As: JOHN JONES DECD (Primary First Name, P

 % ALICE B SMITH Exec. (Name Line 2) 

 801 

Exampl 3: Mr. Joh

80 Eri

Great Lakes Resort 

s: JOHN JONES (Pri

GREAT LAKES RESORT (Name Line 2) 

80 ERIE

Example 4: Mr. John Jones 

1 Lost Way 

P.O. Box 1502 

 P.O. Box 150 

 State University 
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2 1099-R, 2441 

umeric characters. 

racters permitted in 

ntrol can have fewer than four characters. 

Blanks may be present only as the last two positions of the Name Control. 

prietorships)

ual's (sole 

 Underlined

The business Name Control consists of four alpha and/or n

The ampersand (&) and hyphen (-) are the only special cha

the Name Control. The Name Co

1. Individuals (Sole Pro

Always use the first four characters of the individ

proprietor's) last name. 

Examples: 

Name Control Name Control

 Arthur P. Aspen ASPE 

Jane & Mark Hemlock HEML 

Mary Redw

The Sunshine Cafe 

 John and ood REDW 

2

f decedent. 

 the decedent m followed by the word "Estate" 

 Examples: 

 Name Control Underlined

. Estates

Always use the first four characters of the last name o

 The last name of ay be

 in the first name line. 

 Name Control

 Estate of Jay Gold GOLD 

 Homer J. Maroon Estate MARO 

 Frank White Estate WHIT 

 Alan Baker Exec. 

Publication 1346 October 1, 2012 Part 1 Page 167
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, 1099-R, 2441 continued 

3

 selection: 

ntrol for partnership entities from the trade 

ess name of the partnership. Omit the word "The" when it is 

word "The" when it is 

ol Underlined

. Partnerships

Determine the Name Control using the following order of

a. Derive the Name Co

 or busin

 followed by more than one word. Include the 

 followed by only one word. 

 Examples: 

 Name Contr Name Control

 Alabaster Group ALAB 

 B.J Fuschia, M.L. Magenta, & 

 R. T . Indigo Ptrs. 

 The Green Parrot GREE 

 Harold J. Crimson & HOWA 

 Bernard L. Ochre et at Ptr. 

 Howard Azure Development Co. 

Lavender P&LP 

 dba P & L P

 W.P Plum & H.N. 

ump Co. 

 Rose Restaurant ROSE 

 The Blues THEB 

 Violet Drywall Finishe

 William Wheat, Gen. Pt

rs VIOL r 

usiness name resent, derive the Name Control from 

 Examples: 

 Name Control Underlined

 b. If no trade or b is p

 the surname of the first listed partner. 

 Name Control

 Burgundy, Olive & Cobalt, Ptrs. BURG 

 Bob Orange & Carol Black ORAN 

 G.H. Orchid et al Ptrs. ORCH 

 A.B., C.D., & E.F. Turquoi e TURQ s

Publication 1346 October 1, 2012 Part 1 Page 168 
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, 1099-R, 2441 continued 

4

the corporation name. 

derlined

. Corporations

a. Use the first four significant characters of 

 Examples: 

 Name Control Un Name Control

 11th Street Inc. 11TH 

 Falcon Field Plow Inc. FALC 

 J.R. Oriole Inc. JROR 

 P & P Company P&PC 

 Purple Martin Ltd. PURP 

 RS Corporation RSCO 

 Whippoorwill Homeowners Assn. WHIP 

 Y-Z Drive Co. Y-ZD 

 ZZZ Club ZZZC 

 b. When determining a corporate Name Control, omit the word 

 is followed by more than one word. Include the word "The

"The" when it 

" when it is 

followed by only one word. 

 Examples: 

 Name Control Underlined Name Control

 The Meadowlark Co. MEAD 

 The Swan THES 

Publication 1346 October 1, 2012 Part 1 Page 169
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, 1099-R, 2441 continued 

al name contains the following abbreviations, use 

ol rules. 

tion 

fessional Association 

 Name Control Underlined

 c. If an individu

 corporate Name Contr

 SC - Small Corpora

 PA - Pro

 PC - Professional Corporation 

 PS - Professional Service 

 Examples:

 Name Control

 Carl Sandpiper M.D.P.A. CARL 

 John Waxwing PA 

 Sam S

JOHN 

parrow SC SAMS 

on name c ns the word "Fund" or "Foundation," 

 Examples: 

 d. When the organizati ontai

corporate rules still apply. 

 Name Control Underlined Name Control

 The Joseph Eagle Foundation JOSE 

 Kathryn Canary Memorial Fdn. KATH 

ules y to local governmental organizations 

r names of national fraternal organizations. 

 e. Corporate Name Control r appl

 and to chapte

 Examples: 

 Name Control Underlined Name Control

 City of Fort Hulsache Board CITY 

 of Commissioners 

 House Assn. Of Beta XI Chapter of HOUS 

 Omicron Delta Kappa 

 Rho Alpha Chapter Epsilon RHOA 

 Alpha Tau Fraternity 

 Waxwing County Employees Association WAXW 

Publication 1346 October 1, 2012 Part 1 Page 170
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, 1099-R, 2441 continued 

5

using the following 

lection: 

s of the last name. 

lined

. Trusts and Fiduciaries

Derive the Name Control from the name of the trust, 

order of se

a. For individuals, use the first four character

 Examples: 

 Name Control Under Name Control

 Richard L. Aster Charitable ASTE 

st 

BALS 

 Remainder Unitru

 Testamentary Trust U/W 

 Margaret Balsam 

 Cynthia Ivy & Laura Iris 

 Donald C. Begonia Trust BEGO 

 FBO Mary, Karen, & Michael Violet 

 Jonathan Periwinkle Irrevocable Trust PERI 

 FBO Patrick Redwood 

use the first four characters of the corporate name. 

 Name Control Underlined

 Chestnut Bank TTEE 

 b. For corporations, 

 Examples: 

 Name Control

 Daisy Corp. Employee Benefit Trust DAIS 

 Marigold Association MARI 

 Charitable Lead Trust 

 Morningglory Church Endowment Trust MORN 

 John J. Waxbean, Trustee 

Publication 1346 October 1, 2012 Part 1 Page 171
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, 1099-R, 2441 continued 

s of the trust 

egarding any leading zeros and/or trailing alpha characters. 

 are fewer than four numbers, use the letters "GNMA" to complete 

 c. For numbered trusts and GNMA Pools, use the first digit

number disr

 If there

the Name Control. 

 Examples: 

 Name Control Underlined Name Control

 GNMA Pool No. 00100B 100G 

 Trust No. 001 36 ABCD 0 , 1036 

 Lotusbank TTEE 

 Trust No. 12190, FBO Margaret Lily 1219 

 0020, GNMA POOL 20GN 

above informa present, use the first four characters 

me of the trustee (TTEE) or beneficiary (FBO). 

ned

 d. If none of the tion is 

of the last na

 Examples: 

 Name Control Underli Name Control

 Edward Blue

 Testamentary Trust BLUE 

bell TTEE 

 Trust FBO The Cherryblossom Society CHER 

 Trust FBO Eugene Eucalyptus EUCA 

 Michael Tulip Clifford Trust TULI 

 Note: "Clifford Trust" is the name of a type of trust. 

Publication 1346 October 1, 2012 Part 1 Page 172
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, 1099-R, 2441 continued 

 6

ated is Parent 

 Association (PTA). The Name Control is "PTA" plus the 

tter of a State, whether or not the state name is present 

. Other Organizations

a. The only organization that will always be abbrevi

 Teachers

 first le

 as part of the name of the organization. 

 Examples: 

 Name Control Underlined Name Control

 Parent Teachers Association of PTAC 

 San Francisco 

 Parent Teachers Association PTAG 

 Congress of Georgia 

PTA," 

viated 

trol Underlined

 b. If the business name contains an abbreviation other than "

 the Name Control is the first four characters of the abbre

 name. 

 Examples: 

 Name Con Name Control

 A.I.S.D AISD 

 R.S.V.P. Post No.245 RSVP 

firs r characters of the national title. 

 Examples: 

 Name Control Underlined

c. The Name Control is the t fou

 Name Control

 Local 210 International Canary Assn. INTE 

 Laborers Union, AFL-CIO LABO 

 Post 3120, Veterans of Space Wars VETE 

 of U.S. Dept. of Georgia 

Publication 1346 October 1, 2012 Part 1 Page 173
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.05 Business Name Controls for Forms W-2, 1099-R, 2441 continued 

 individual name and corporate name appear, the Name Control 

me. 

 d. When an

 is the first four letters of the corporate na

 Example: 

 Name Control Underlined Name Control

 Barbara J. Zinnia ZZ Grain Inc. ZZGR

rsing homes, hospitals), 

l from legal name of the church. 

ntrol Underlined

e. For churches and their subordinates (i.e., nu

 derive the Name Contro the 

 Examples: 

 Name Co Name Control

 St. Bernard's Methodist Church STBE 

 Bldg. Fund 

 Diocese of Kansas City St. Rose's STRO 

 Hospital 

 St. Silver's Church Diocese of STSI 

 Larkspur 

Publication 1346 October 1, 2012 Part 1 Page 174
SECTION 7 – FORMATS FOR NAME CONTROLS, NAME LINES, AND ADDRESSES

.06 Foreign Employer/Payer Address on Forms W-2/1099-R 

ess If none, 

yer Address: Foreign city, province or postal code. 

eign country name. Do not abbreviate 

yer/Payer State: Period (.). 

ss on Form W-2/ 

gn reet Address. 

 province or postal code 

 Employee/Recipient/Winner City: Foreign Country Name. Do not 

 abbreviate country name unless absolutely necessary. 

 Employee/Recipient/Winner State: Enter Period (.). 

Publication 1346 October 1, 2012 Part 1 Page 175

1. Employer/Payer Name Line 2: Foreign Street Addr -

 enter "NONE". 

 Employer/Pa

Employer/Payer City: For

 the country name. 

Emplo

2. Employee, Recipient/Winners with Foreign Addre

 1099-R 

 Employee/Recipient/Winner Street Address St

 If none, enter “NONE”. 

: Forei

 Employee/Recipient/Winner Address Continuation: Foreign city, 
SECTION 8 – STATEMENT RECORDS

.01 General Information

Statement Records are transmitted as part of the tax retu n r

used when the Field Description in the Record Layouts con ai

nt Records follow the Ta

and can only be 

t ns "STMbnn". 

x Form, Schedules, Forms and Authentication 

 and precede the Preparer Note, Election Explanation, Regulatory 

 Statement Records. 

s for the fields that can contain "STMbnn" and to 

ields should be formatted. 

ecord Layout. 

.0

Stateme

Records

Explanation, State and Summary Records. 

 

See Section 10.02 for Error Reject Codes pertaining to

See Part 2 Record Layout

determine how the data f

See Part 2 Record Layouts Section 5 for the Statement R

2 Types of Statement Records

Th

 1 tement Records are used only when there are not enough

ere are two types of Statement Records: 

. Optional Sta

occurrences in the Record Layouts for all the occurrences of a field 

tatement Record 

 can contain a 

 in the Record 

ber. Related 

e included in the 

three types of 

Schedule A only 

0130) and "Other 

ered in the 

 field "Other Taxes Type" (SEQ *0130) of Schedule A, and each Statement 

Line (03-05) of the corresponding Statement Record will contain the 

 type and amount for each of the other taxes paid. 

 2. Required Statement Records are used only when a statement of explanation

needed for a particular schedule or form. An optional S

must contain at least four Statement Lines. Fields that

reference to an optional Statement Record are identified

Layouts by an asterisk (*) before the Field Sequence Num

fields, which are identified by a plus sign (+), must b

Statement Record. 

Example: 

 A taxpayer files Schedule A to claim a deduction for 

 other taxes paid, but the Record Layout for Line 8 of 

 allows for one occurrence of "Other Taxes Type" (SEQ *

 Taxes Amount" (SEQ +0135). A statement reference is ent

is necessary. A required Statement Record must contain at least three 

Statement Lines and the second line must be blank. Fields that can 

 contain a reference to a required Statement Record are identified in the 

 Record Layouts by an at-sign (@) before the Field Sequence Number. Unlike 

optional statement fields, which can contain either data or a statement 

reference, required statement fields can contain a statement reference only. 

Publication 1346 October 1, 2012 Part 1 Page 176
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.02 Types of Statement Records continued

terest paid 

he Form 1098 

s required to provide 

f the other person. A statement reference is 

 field "Form 1098 Name/Address" (SEQ @0165) of Schedule A, 

nd address are entered in Statement Line 03 of the 

.0

Example: 

 A taxpayer files Schedule A to claim a deduction for in

 on a mortgage by the taxpayer and another person, but t

 was received by the other person. The taxpayer i

 the name and address o

 entered in the

 and the name a

corresponding Statement Record. 

3 Statement Record Format

1. Each line of a Statement Record is counted as a separ e record and at

, Record ID Group 

through 0006), Statement Data (Field 0010) and the Record 

 of 123 bytes 

imiters "[" and 

 

 2 e 80-character 

 80 characters, 

e length of 80 characters. 

80-character 

 Record, the 

part is actually 

te "continuation" Statement Record, which requires a separate 

at can contain a 

ntinuation statement record are identified by an asterisk 

 3. 

 Sequence Numbers. Therefore, all data fields must be formatted as fixed 

 length fields, so that the data will appear in the correct positions. 

 If a field contains no data, it must be blank-filled or zero-filled, as 

appropriate. 

 4. Each Statement Reference on the tax return must have a corresponding 

 Statement Record. 

 5. The total number of Statement Records cannot exceed the total number of 

Statement References entered in the tax return. 

Publication 1346 October 1, 2012 Part 1 Page 177

 must contain the Byte Count, Start of Record Sentinel

 (Fields 0000 

Terminus Character. Each line is a fixed-sized record

whether transmitting in fixed or variable format. Del

"]" are not used on statement records. 

. Each statement line of the Statement Record contains th

Statement Data. 

When the total length of the related fiel

the line must be blank-filled to equal th

ds is less than

When the total length of the related fields exceeds the 

length of the Statement Data (Field 6) of the Statement

information must be provided in two parts. The second 

a separa

 statement reference and statement number. Fields th

 reference to co

 and a plus sign (*+) before the Field Sequence Number. 

The individual data fields of Statement Records are not keyed to Field 
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.03 Statement Record Format continued

 6. A maximum of 30 Statement References can be entered in a tax return. 

 7 e first page 

ntain a maximum 

es permitted 

a fields are entered 

 used for lines 03 - 50 

n with "LN01", 

 headings in 

ering style 

 8 cord contain a 

 numerical sequence 

ission sequence of the 

more than once. 

g sequence, they do not 

 9 rd (PG01 LN01) will 

cription (title) of the statement record. It is 

r form precede any 

g., "SCHEDULE B 

 

10. An optional

. A Statement Record can contain a maximum of two pages. Th

can contain a maximum of 50 lines. The second page can co

of 49 lines. There is an absolute limit of 99 statement lin

for each tax return. 

When the second page of a Statement Record is used, dat

on the first line (LN51) of Page 02 in the same format

of Page 01. 

Note: If desired, the line numbering for Page 02 can begi

instead of "LN51"; however, do not enter titles and column

the first two lines of Page 02, regardless of the line numb

used. 

. The Statement Reference and the corresponding Statement Re

Statement Number, which can equal any number from 01 to 99. The Statement 

Reference Numbers on the tax return must be in ascending

and must be referenced in the same order as the transm

schedules and forms. A Statement Number cannot be us d e

Note: Although Statement Numbers must be in ascendin

have to be in consecutive numerical sequence. 

. The first line of the first page of a statement reco

contain a literal des

recommended that the name and page of the schedule o

other descriptive information entered on this line (e.

PAGE 1 Schedule B Interest Income"). 

 statement record must contain at least four lines. The 

t record (PG01, 

 or form (e.g., 

d as they would 

11. Each subsequent line of an optional

second line of the first page of an optional statemen

LN02) contains the column headings from the schedule

"ST PROP DESCRIP", "DATE.."), with the headings space

appear on the printed form). 

 statement record (LN03 to LN99) 

 contains the related data fields in the format in which they appear in 

the record layouts. It is imperative that the data fields are entered 

in the statement record with the exact length and format defined in the 

record layouts. 

12. A required statement record must contain at least three lines. The 

 second line of a required statement record (LN02) must be blank. 

13. Each subsequent line of a required statement record is used as needed 

for a narrative statement of explanation or to supply any additional 

Publication 1346 October 1, 2012 Part 1 Page 178

information required. 
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.04 Examples of Optional Statement Records

r ,

xed or Variable 

ng example includes Page 01 and Page 02 of a Statement 

er "STM 01" is 

of Schedule B. 

e 01 Line 01: 

5---------6 

bbbbbbbbbb 

bbbbbbbbbb 

er if present) of 

rmation contained 

efore the text in 

-3---------4---------5---------6 

STM 01 PG01 333003333 LN02 bbbbbbbbbbbbbbbbbb 

bbbbbbbbbbb 

rs) for an Optional 

tement Record. The spacing of the column titles is determined by 

--------6 

ATIONAL BAN 

bbbbbbbbbbb 

idual fields. 

hey would be 

first data 

 The information 

edded blanks, so the 

remaining 31 characters are blank-filled. 

 The next data field is a signed numeric field with a length of 12 

 characters. A money amount field must contain 11 numeric characters 

 followed by a blank for a positive amount, or by a minus sign for a 

 loss. In this example, the value of the money amount is 350, so the 

llowing 

 The total of the maximum lengths of the two data fields in this example 

equals 62 characters (50 + 12). The length of the Statement Data must 

 equal 80 characters, so 18 blanks follow the last character of the 

 second data field. 

Publication 1346 October 1, 2012 Part 1 Page 179

1. Optional Statement Record - Page 01 and Page 02 (Fi

Format) 

The followi

 Record for Schedule B. The Statement Reference Numb

 entered in the field "Interest Payer 1" (*SEQ 0030) 

 Pag

 ---------1---------2---------3---------4---------

 0123****STM 01 PG01 333003333 LN01 bbbbbbbb

SCHEDULE B INTEREST INCOMEbbbbbbbbbbbbbbbbbbbbbbbb

 bb# 

Page 01 contains the name (and page numb

info

Line 01 of 

the schedule or form and a title describing the 

 in the statement record. Blanks may be placed b

 Line 01 to "center" the title. 

Page 01 Line 02: 

 ---------1---------2--------

 0123 

 INTEREST PAYERbbbbbbbbbbbbbbbbbbbbbAMOUNTbbbbbbbb

 bb# 

 L

 Sta

ine 02 of Page 01 contains column titles (heade

the filer, allowing for easy readability. 

Page 01 Line 03: 

 ---------1---------2---------3---------4---------5-

 0123** **STM 01 PG01 333003333 LN03 FIRST N

 Kbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb00000000350 bbbbb

 bb# 

Line 03 is the first line containing data for indiv

The data fields are entered in the statement lines as t

entered on the schedule or form. In this example, the 

field is alphanumeric with a length of 50 characters. 

for this field equals 19 characters, including emb

 entry is right-justified and ze o-filled with eight zeros a

 for a blank in the 12th position. 
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.04 Examples of Optional Statement Records continued

 Page 01 Line 04: 

 ---------1---------2---------3---------4----- ----5---------6 

0123 STM 01 PG01 333003333 LN04 LOTS OF MONEY MARK 

bbbbbbbbbbbbbb 

al interest. 

 ---------1---------2---------3---------4---------5---------6 

NIONbbbbbb 

00000004800 bbbbbbbbbbbbbbbb 

 more than 48 payers, 

Page 02 of the same Statement Record will be used. 

5---------6 

INE SAVINGS 

bbbbbbbbbbb 

 Data fields are entered on the first line (LN51) of Page 02 in the 

 format used for lines 03 - 50 of Page 01. Although "LN51" is used 

 as the number of the first line of Page 02 in this example, the line 

 numbering for Page 02 can begin with "LN01", if desired. In either 

 case, do not enter titles and column headings in the first two lines 

 of Page 02. 

 Lines 51 - 99 (or 01 - 49) of Page 02 are used as needed. 

Publication 1346 October 1, 2012 Part 1 Page 180

 ETbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb00000000200 bb

 bb# 

 Lines 04 - 50 of Page 01 are used to report addition

 Page 01 Line 50: 

 0123** **STM 01 PG01 333003333 LN

bbbbbbbbbbbbbbbbbbbbbbbb

50 CREDIT U

 bbbbbbbb

 bb# 

 In 

 so 

this example, interest has been received from

Page 02 Line 51: 

 ---------1---------2---------3---------4---------

 0123 STM 01 PG02 333003333 LN51 FORTY N

 AND LOANbbbbbbbbbbbbbbbbbbbbbbb00000006000 bbbbb

 bb# 
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.04 Examples of Optional Statement Records continued

-part Statement 

is actually a 

ce Number, but 

xample, the Statement 

state/Trust Name A" 

 Line 01: 

-------1---------2---------3---------4---------5---------6 

E E PAGE 2 

bbbbbbbbbbbb 

5---------6 

UMN Abbbbbbbbbb 

bbCOLUMN B bbbb 

bb# 

----5---------6 

0123** **STM 02 PG01 444004444 LN03 BROWN ESTATEbbbbbb 

112222222bbbb 

---------1---------2---------3---------4---------5---------6 

23 STM 02 PG01 444004444 LN04 LANGLEY ESTATEbbbb 

3333333bbbb 

 Line 05: 

 ---------1---------2---------3---------4---------5---------6 

 0123** **STM 02 PG01 444004444 LN05 FORTUNE ESTATEbbbb 

 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb334444444bbbb 

 bb# 

 Line 06: 

 ---------1---------2---------3---------4---------5---------6 

bbb 

bbbb 

 bb# 

Publication 1346 October 1, 2012 Part 1 Page 181

2. Optional Statement Record (Fixed or Variable Format) 

The following is an example of the first part of a two

Record for Schedule E Page 2 Part III. The second part 

separate Statement Record with its own Statement Referen

is referred to as a "continuation" Statement Record. 

 For the first part of the Statement Record in this e

Reference Number "STM 02" is entered in the field "E

(*SEQ 1790) of Schedule E. 

 --

 0123****STM 02 PG01 444004444 L EDUL

bbb

N01 SCH

 PART IIIbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb bb# 

 Line 02: 

 ---------1---------2---------3---------4--------- 0123 STM 02 PG01 444004444 LN02 COL

 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb

 

Line 03: 

 ---------1---------2---------3---------4----- 

 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb

 bb# 

 Line 04: 

 

 01

 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb22

 bb# 

 0123** **STM 02 PG01 444004444 LN06 CHERRY TRUSTbbb

 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb445555555
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.04 Examples of Optional Statement Records continued

 3 Fixed or Variable 

he Continuation Statement Record in this example, the Statement 

assive F8582 Loss" 

e 01: 

LE E PAGE 2 

bbbbbbbbbbb 

 Line 

5---------6 

M 03 PG01 444004444 LN02 COLUMN C COLUMN 

 COLUMN E COLUMN F bbbbbbbbbbbbbbbbbbbbbbbbbbbbbb 

ns C, E, and F must 

 be zero-filled. 

----5---------6 

0123 STM 03 PG01 444004444 LN03 00000000000 000000 

bbbbbbbbbbbbbbbbbbbbbbbbbbbbbb 

---------1---------2---------3---------4---------5---------6 

23** **STM 03 PG01 444004444 LN04 00000000000 000000 

bbbbbbbbbbb 

 Line 05: 

 ---------1---------2---------3---------4---------5---------6 

 0123****STM 03 PG01 444004444 LN05 00000000000 000000 

 01600 00000000000 00000000000 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbb 

 bb# 

 Line 06: 

 ---------1---------2---------3---------4---------5---------6 

0000 

 bb# 

Publication 1346 October 1, 2012 Part 1 Page 182

. Optional Statement Record - Continuation Statement (

Format) 

 For t

 Reference Number "STM 03" is entered in the field "P

(*+SEQ 1807) of Schedule E. 

 Lin

 ---------1---------2---------3---------4---------5---------6 

 0123****STM 03 PG01 444004444 LN01 SCHEDU

 PART III CONTINUATIONbbbbbbbbbbbbbbbbbbbbbbbbbbbb

 bb# 

02: 

 ---------1---------2---------3---------4---------

 0123 ST

 D

 bb# 

 Lines 03-06 contain data in Column D only; Colum

Line 03: 

 

 ---------1---------2---------3---------4-----

 01600 00000000000 00000000000 

 bb# 

 Lin

 

e 04: 

 01

 00500 00000000000 00000000000 bbbbbbbbbbbbbbbbbbb

 bb# 

 0123** **STM 03 PG01 444 04444 LN06 00000000000 0

 03000 00000000000 00000000000 bbbbbbbbbbbbbbbbbbbbbbbbbbbbbb 

0 0
SECTION 8 – FORMATS FOR STATEMENT RECORDS

.05 Reporting Money Amount Fields and Totals

The following "total" fields on the tax form, schedules, a

reflect the total of the money amount fields reported on t

nd forms should 

he related Statement 

resent, the applicable money amount 

tered he s d repeated in the "total" field. 

Schedule/Form

Record. If a Statement Record is not p

should be en in t pecific field an

 SEQ # Identification

ge 1 05

06 Total Alimony Paid 

07 Adjustments 

Form 1040 Page 2 11 

Schedule A 01 her Taxes Amount 

 0410 Total Unreimbursed Employee 

s Expense Amount 

 0435 Total Other Expenses 

 0495 Total Other Expenses 

Schedule B 0025 Total Seller Financed 

 Mortgage Amount 

Publication 1346 October 1, 2012 Part 1 Page 183 

Form 1040 Pa 90 Total Other Income 97 35 Total Other 

36 F8882 Literal

40 Total Ot

 Busines
SECTION 9 - VALIDATION – TRANSMISSION RECORDS

 the same transmission. 

ansmission Record, 

or Reject Codes, see Publication 1346 

Balance Due Returns and Refund Returns can be included in

If any of the following reject conditions exist in a Tr

the entire transmission will be rejected. 

For a detailed description of Err

Attachment 1. 

.01 General Transmission Reject Conditions

 Reject Conditions

 

 ERC 0805, 0823, 0825 

.02 TRANS Record A (TRANA)

 

.03 RECAP Record Reject Conditions

ERC 0439, 0824 

 ERC 0830, 0831, 0832, 0840 

Publication 1346 October 1, 2012 Part 1 Page 184
SECTION 10 - VALIDATION - TAX RETURN

.01 General Reject Conditions

Publication 1346 

500, 0501, 

524, 0525, 0526, 0527, 0528, 0600, 

 

For a detailed description of Error Reject Codes, see 

Attachment 1.

 ERC 0001, 0010, 0014, 0030, 0033, 0034, 0035, 0044, 0045, 0

 0502, 0503, 0504, 0505, 0506, 0507, 0508, 0509, 0510, 0511, 0512, 0513, 

 0515, 0516, 0517, 0521, 0

0999 

.02 Statement Record Reject Conditions

.03 Tax Return Record Identification (Record ID) Reject Conditions

ERC 0005, 0050, 0051, 0052, 0053 

 ERC 0003, 0028, 0029, 0031, 0032, 0060, 0061, 0062, 0064, 0529 

 

Publication 1346 October 1, 2012 Part 1 Page 185
SECTION 10 - VALIDATION - TAX RETURN

.04 Tax Return Carry-Forward Lines

In general, the amount on the Tax Form (Form 1

the amount carried from the following schedul

040 and Form 1040A) must equal 

rms. Refer to the 

specific Error Reject Code in Section 11 or Attachment 1 for exceptions and 

de. 

orm

es and fo

additional conditions pertaining to the Error Reject Co

 Field on the Tax F : Field from the Schedule or Form:

ERC SEQ# Identification Sch/Frm SEQ# nti Ide fication

0076: ble Intere Sc n rest 0380 Taxa st = h B/ 0290 Taxable I te 

0077: 0394 Total Ordinary = Sch B/ 0525 

 Di Dividends 

Total Ordinary 

vidends 

0099: 0440 Business Income/Loss = Sch C 0710 Net Profit (Loss) 0078: 0450 Capital Gain/Loss = Sch D 2400 Combined Net Gain/Loss 

or 

owable Loss 2540 All

0081: 0470 Other Gain/Loss = 4797 1030 Redetermined Gain/Loss 

0079: Rent/R

 Estate

0510 oyalty art/ = Sch E 1150 Tota /P l Income or Loss 

s/Trusts Inc or 2010 Total Supplemental Income (Loss) 

0140: Farm Income 

0520 = Sch F 0680 Net Farm Profit or 

 Loss 

 0080 : 0637 Current ov n = 03 0180 Moving Ex Year M i g 39 p Deduction 

 Expenses 

0195: 0640 Self-Employed Deduction = Sch SE 0165 Deduction 

 Schedule SE Self Employme

for 1/2 of 

nt Tax 

0082: 0789 Total Itemized or ctions 

 Standard Deduction 

= Sch A 0520 Total Dedu

0083: 0925 Credit for Child & = 2441 0339 Credit for Child & 

 Dependent Care Dependent Care 

0084: 0930 Credit for Elderly or = Sch R 

 Disabled (Form 1040A) 

0290 Credit 

0087: 0918 Alternative Minimum Tax = 6251 0400 Alternative Minimum Tax 0492:

 0988 Residential Energy = 5695 0175 Nonbusiness Energy Property 

 Credit 

Property Credit 

 0086

 0335 Residential Energy Efficient 

: 1040 Self Employment Tax = Sch SE 0160 Self-Employment Tax 

0112: 1100 Tax on Retirement Plans = 5329 0078 Additional Tax 

 on Early Distributions 

Publication 1346 October 1, 2012 Part 1 Page 186
SECTION 10 - VALIDATION - TAX RETURN

.04 Tax Return Carry-Forward Lines (continued)

In general, the amounts on the following schedules and forms must be equal. 

Refer to the specific Error Reject Code in Section 11 or Attachment 1 for 

exceptions and additional conditions pertaining to the Error Reject Code. 

Field on the Tax Form: Field from the Schedule or Form:

ERC SEQ# Identification Sch/Frm SEQ# Identification

0221: 1105 Advanced E ayments = W-2 0200 Advance E C Pay

 1040A) 

IC P I ment 

(Form 

1136: 1175 Making Work Pay Credit = Sch M 0230 Making Work Pay Credit 

0374: 1187 Additional Child = 8812 0140 Additional

 Tax Cr dit

 Child 

edit 

0902

 Tax Cre

: 1189 American Opportunity = 8863 0540 Refundable American 

 Credit Opportunity Credit 

 

0420: 1200 edit for Fed a 41 come Tax 

 Tax on Fuels 

Cr er l = 36 4360 Total In

 Credit Amount 

0426: 1210

 2

Other Payments =

439 0230

 Tax Paid by Regulated 

nt Company 

plus 

verage Tax 

 

efundable 

Investme 

 = 8885 0250 Health Co

 Credit 

 plus ent Year R

 Credit 

0136

 = 8801 0279 Curr

 

: 1300 ES Penalty Amount = 2210 0245 Un Short Method or 0671 

 Penalt 

0170

derpayment Penalty/ 

Total Underpayment 

y 

: Sch A 0390 eft Loss = 4684 0280Casualty/Th 0451 Line 17 from 

Line 16 : Sch B 0289 Excludable Savings = 8815 0290 Excludable Savings 

 Bond Interest Bond Interest 

0186: Sch C 0703 Total of Home = 8829 0450 Schedule C 

 

0184

 Business Expense Allowable Expenses 

: Sch E Income/Loss 0630 Net Farm Rent (Loss) 

 0251: 8615 0100 Child Taxable Income = 1040/ 0820 Taxable Income 

 1040A 

Publication 1346 October 1, 2012 Part 1 Page 187
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

The first eight sub-sections of Section 11 contain Error Reject Codes pertaining 

to the tax form, organized a ollows: s f

ain

 11.01 Tax Form - Forms 1040, 1040A, and 1040EZ

0, 1040A and 1040EZ osit Information - Forms 1040, 1040A, a 10 0EZ 

 and 1040A only 

 

 only 

nclude Error Reject Code or he following: 

 Schedules 

 

 

CGL) 

 

 

, 

.0

 11.02 Forms 104

 11.03 Direct Dep nd 4

 11.04 Forms 1040

 11.05 Form 1040 only 

 11.06 Form 1040A only 

 11.07 Form 1040EZ 

The remaining four sub-sections i s f t

 11.09 Specific

11.10 Specific Forms 

11.11 Short Term Capital Gain/Loss (STCGL) and 

 Long Term Capital G /Loss (LT

11.12 Authentication Record 

 11.13 State Records 

 11.14 Summary Record 

F r a detailed description of Er r eje t C ee Publication 1346 o ro R c odes, s

Attachment 1.

1 Tax Form - Form 1040, Form 1040A and Form 1040EZ

024, 

2, 0613, 

 ERC 0004, 0006, 0007, 0016, 0019, 0020, 0021, 0022, 0023, 0

 0071, 0105, 0126, 0233, 0234, 0299, 0531, 0532, 0610, 0611, 061

 0614, 0615, 0767, 0770, 1014, 1119, 1156 

.02 Form 1040, Form 1040A, and Form 1040EZ

 

0204, 0295, 0300, 09, 1015, 1016, 

8, 49, 1051, 1068 

 

ERC 0063, 0072, 007 , 0103, 0104, 0108, 0109, 0146, 0192 5 , 0303, 0409, 0417, 0418, 0600, 0606, 0614, 0 617, 07 0769,

5, 1037,

 

1019, 1025, 1026, 1032, 1033, 1034, 103 103 10

 1137, 1240 

.03 Direct Deposit Information for Form 1040, Form 1040A, and Form 1040EZ

 

 .0

 ERC 0019, 0105, 0233, 0234, 1111, 1119 

 4 Form 1040 and Form 1040A

6, 0067, 0068, 0069, 14, 0116, 01 128, 0129, 0131, 0136, 0138, 0158, 0164, 0177, 0188, 01

 0423, 0448, 0533, 0541, 0544, 0563, 0902, 0931, 0932, 0933, 0934, 

, 0945, 

 

 

.05 Form 1040

ERC 0008, 0011, 0012 6

0073, 0076, 0077, 00 01

, 0037, 0041, 0043, 00 6

83, 0088, 0096, 0111, 

0 94

 

5, 00

21, 0127,

 0 91, 0198,

 0200, 0243, 0370, 0372, 0373, 0374, 0382, 0384, 0386, 0388, 0389, 

 0935, 0936, 0937, 0938, 0939, 940, 0941, 0942, 0943, 0 4

 0946 

 

 ERC 0002, 0079, 0080, 0081, 0082, 0086, 0087, 0089, 0097, 0099, 

 0112, 0120, 0132, 0140, 0145, 0150, 0175, 0176, 0178, 0189, 

 0196, 0245, 0246, 0247, 0260, 0263, 0268, 0270, 0287, 0353, 

 0354, 0360, 0361, 0362, 0364, 0420, 0426, 0447, 0486, 0492, 

 0494, 0656, 0663, 0717, 0718, 0721, 0722, 0778, 0779, 0790, 

 0900, 0901, 0903, 1071, 1074, 1087, 1088, 1094, 1124, 1230 

 

Publication 1346 October 1, 2012 Part 1 Page 188
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.06 Form 1040A

8, 0084, 0119, 0946 

m 1040EZ

 ERC 003 

.07 For

 

 

Publication 1346 October 1, 2012 Part 1 Page 189 

ERC 0039, 0159, 0160, 0162, 0194 
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.09 Error Reject Codes for Schedules

 1. Schedule A

 ERC 001

 5, 0113, 0170, 174, 0197 2. Schedule B 

le C

ERC 0280 

 3. Schedu

 ERC 0098, 0117, 0149, 0183, 0185, 0187 

4. Schedule D

 

 ERC 0078 5. Schedule E

 ERC 0106, 0184, 0286 

 6. Schedule EIC

 ERC 0201, 0202, 0203, 0205

 0501, 0506, 0534, 0535 

, 0206, 0207, 0216, 0217, 0218, 0222, 0476, 

 7. Schedule SE

 ERC 0046, 0047, 0107, 0195, 0199 

 8. Schedule 8812

 Only Field Format validations apply. 

Publication 1346 October 1, 2012 Part 1 Page 190
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

.10 Error Reject Codes for Forms

 1. Form W-2

 

 ERC 0122, 0123, 0139, 0290, 0291, 0295, 0616 

 2. Form 1099-R

0, 0293, 0616 

 and Form 2106-EZ

 ERC 0125, 029

 3. Form 2 106 

048, 0049, 0237 

 

 ERC 0

 4. Form 2210 

 ERC

 5. Form 2441 

 0147, 0148 

 6. Form

, 0239, 0296, 0297, 0298, 0914 

 4562

 ERC 0074, 0093, 0095, 0137

, 1106, 1107 

 7. Form 8283

 ERC 1105

 ERC 0908, 0909, 0910, 0911, 0912, 0913 

 8. Form 8829

 ERC 0186, 0193 

 9. Form 8863

 ERC 0378, 0379, 0380, 0381, 0383, 0385, 0387, 0512

 10. Form 8880

, 0528 

 

 ERC 0165, 0166 

 

 11. Form 8888 

 ERC 1102, 1109, 1110, 1112, 1113, 1114, 1115, 1116, 1117, 1118, 1141, 

 1142, 1143, 1144, 1145, 1146 

 12. Form Payment

 The literal "PAYMENT REQUEST RECD" (SEQ 0115) in the Acknowledgement 

ed return. 

 ERC 0010, 0394, 0395, 0396, 0397, 0398, 0690, 0691, 0692, 0693, 0709 

Publication 1346 October 1, 2012 Part 1 Page 191

 file will indicate a valid payment record on an acce tp
SECTION 11 – VALIDATION – SPECIFIC SCHEDULES AND FORMS

 .11 Error Reject Codes for Authentication Record 

79, 0680, 

50, 1151, 

/Loss (STCGL) and Long Term

 ERC 0522, 0523, 0664, 0670, 0671, 0672, 0674, 0675, 0676, 06

 0681, 0682,0683, 0689, 0694, 0695, 0696, 0697, 0698, 0699, 11

 1155, 

 .12 Error Reject Codes for Short Term Capital Gain 

 Capital Gain/Loss (LTCGL) 

67 

te Records

 ERC 1061, 10 0 66, 1

 .13 Error Reject Codes for Sta

0 05, 0407, 

9, 0430, 0440 

 .14 Error Reject Codes for Summary Record

 ERC 0009, 0042 4, 04

 0408, 0410, 041

, 0399, 0400, 0401, 0402, 0403, 04

 ERC 0027, 0151, 0152, 0153, 0154, 0155, 0156, 0157, 0179, 0416, 0438, 

 0441, 0490, 0491, 0493, 0685, 0686, 0687, 0688, 1046, 1063, 1064, 

 1077, 1078, 1096, 1261 

Publication 1346 October 1, 2012 Part 1 Page 192

SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS
.01 General Description

op filing program 

 program allows 

through the IRS 

 This effort represents one of the Service's 

paration community 

re

ormatted state 

Federal/State Electronic Filing is a cooperative one-st

between IRS and state tax administration agencies. This

the filing of both federal and state income tax returns 

Electronic Filing System.

programs in support of burden reduction for the tax pre

and the taxpayers they represent. 

The IRS will function strictly as a "data conduit" for electronic state 

turns. The term "data conduit" defines a strictly controlled process 

to receive, temporarily store, and then provide correctly f

data to the state tax administration agency. 

 1. State-Only Filing 

An ting in 

St t State 

Return without the standard Form 1040 attached for the following instances: 

 

 

 

 

 

g oin with 

file Returns with Foreign Addresses

y Federal/State e-file participant has the o on ti pti of par cipa

a e-Only e-filing. Taxpayers will have the choice of filing a

 

• Previously rejected state e-file return 

• State return input separately from Federal return 

• Part-year resident state return 

• Multiple state returns for one taxpayer 

• Non-resident state returns 

• Married filing separately with state, but filin j tly 

 Federal return 

 2. Federal/State egn Addresses, 

urns will be processed 

 

foreign addresses. Please use the 

urns. However, they are processed 

IRS file accepts Federal/State file returns with Fore

t

e- e- i

including the U.S. possessions of Puerto Rico. These re

at the Austin Submission Processing Center. 

Note: Puerto Rico is not considered 

domestic address fields for these ret

at th Austin Submiss e ion Proc ssing Center. e

3. State Acknowledgements

The Internal Revenue Service provides State Acknowledgement servic

Front End Processing System known as EMS (Electronic Management Sy

e on its 

stem). 

Participating Federal States can transmit their State Acknowledgements to 

EMS for trading partners to pick up when they pick up their Federal 

Acknowledgement. 

.02 Federal/State Filing - Participating States

Seven states will participate in the 2012 Federal/State e-file Program. | 

specifications and testing requirements. Software developers will need to 

contact the appropriate state to obtain electronic filing publications. 

An updated roster of state coordinators is available on www.irs.gov

 

Each state will issue its own publications to detail the state's software 

. 

Publication 1346 October 1, 2012 Part 1 Page 193
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.03 Data Communications

All e-file returns will be transmitted to two transmission c

g Center (ECC-MTB) and Te

enters, 

nnessee Computing 

 Section 1 

 as for 

h s ating Federal/State supporting the TY 2012/ 

o la ate electronic returns are to be 

mitted base foll ate home service center relationship. 

rvice Ce s rted 

Martinsburg Submission Processin

Center (ECC-MEM). The data communications pro

tr nsmitting Federal/State electroni

transmitti

cedures described in

will be the same for a c returns

ng

mit Site S ates Suppo

 federal electronic returns. 

The following c

PY2013 Legacy C

art reflect

ntingency p

the 7 particip

n. Federal/St

trans d on the owing st

Home Se nter Tran t

Andover ECC-MTB* D MD NJ E

Austin ECC-MTB OK 

Kansas City ECC-MEM** Contigency Plan 

No State Supports Legacy IMF 

Fresno ECC-MEM Contigency Plan 

No State Supports Legacy IMF 

Philadelphia ECC-MTB GA KY SC 

IRS will reject Federal/State returns that are not submitted to the correct 

home service center. The correct home Submission Processing Center is always 

the center supporting the state of the taxpayer's residence. In other words, 

if it is a Federal/State electronic return, always transmit it to the home 

Submission Processing Center that supports the state. For federal returns 

only, the ERO should always transmit to supporting home service center. 

For online federal returns, transmission should be based on taxpayer’s 

address. 

 * ECC-MTB represents Martinsburg, West Virginia ** ECC-MEM represents Memphis, Tennessee 

 

Publication 1346 October 1, 2012 Part 1 Page 194
S CTION 12 – FEDERAL/STATE EL E ECTRONIC FILING SPECIFICATIONS

04. Record Format General Description

The fifth series of federal records (after return, sche

T

dule, forms, and 

here are two 

the "unformatted". 

et. The IRS 

pecified in 

tted following IRS and state specifications. 

 in the state 

records are considered logical records and all the specifications provided 

 Return (SEQ 0040) 

of the Summary Record must include 

 Tax Return (SEQ 0040) 

each state packet, 

state packet. The IRS will 

.0 ption

statement records) are the electronic state records. 

different electronic state records, the "generic" and 

A combination of these records make up the state return pack

record layouts for the generic and unformatted records are s

the Part 2 Record Layouts. 

The state records should be forma

All the tax information that the state requires is included

packet. The IRS does not augment the state packet in any way. The state 

in Section 2 apply except for the following: 

1. The counts entered in Number of Logic

and Number of Form Records (SEQ 0090) 

al Records in Tax

 a count for each state packet. 

14. Increase the counts in Number of Logical Records in

 and Number of Form Records (SEQ 0090) by "1" for 

whether there are one or ten records in the 

reject the return if these counts are not accurate. 

5 File Format General Descri

hat participating 

mply with the following file specifications: 

 1. A state packet cannot be filed without the associated federal return. 

The IRS will not accept more than one state packet per electronic 

return. The state packet can be associated with a federal refund, 

zero-balance or balance due return. 

 2. The state packet must be placed after the federal statement records 

 and before the preparer notes record. Any other order will cause 

 return rejection. 

Publication 1346 October 1, 2012 Part 1 Page 195

The Federal/State e

electronic filers co

lectronic filing process requires t
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.06 File Format Fixed and Variable Length Options

Electronic filers can transmit Federal/State returns using the fixed or variable 

itted to IRS using 

at before the 

 of the federal 

 unformatted state records. Since IRS expands these records 

for states to 

receive a "variable" format within the fixed format the following specifications 

a

Communications Subsystem: 

NB,  1040 PG01, ** **RECAP, ****SUM. 

ontain the following data characters: "[" "]" 

 "#" “*” within the state's variable format. These are reserved by the 

 IRS for use as delimiters. 

ransmit the unformatted state 

 "!" instead of "*". 

length options described in Section 2. State records transm

the variable format option are expanded by IRS into fixed form

records are provided to the state. Some states require copies

return within the

to fixed format before they are provided to the state, in order 

pply to state records: 

 1. No data field in any state record should contain the following stream of 

characters or the return will be rejected by the Data 

****TRANA, ****TRA

 2. State records must not c

3. The following delimiters must be used to t

 records as variable to the state: 

 "{" instead of "[" and 

 "}" instead of "]" and 

 "$" instead of "#" and 

The hexadecimal representations of these characters are:

Symbol ASCII Hex Symbol ASCII Hex 5B } 7B 

5D } 7D 

ayouts for generic and unformatted records contain 

 the only valid Field Sequence Numbers for IRS processing. Any Sequence 

 Number transmitted that is not listed, or any Sequence Number transmitted 

 that duplicates a prior Sequence Number will cause rejection. 

.07 Types of Characters

 [ 

 ] 

 # 23 $ 24 

 * 2A ! 21 

 4. The IRS Record L

The character specifications provided in Section 5 for ALPHA, NUMERIC, and 

ALPHANUMERIC apply to state records. The section "Special Cases for Special 

Characters" does not apply to state records. For example, each state may have 

Publication 1346 October 1, 2012 Part 1 Page 196

requirements which are different from IRS requirements for formatting the 

taxpayer's name and address. 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.08 Validation of State-Only Returns 

 1 record, state 

 the 

hat: 

ly processing will 

10 0 processing 

he Center that 

 Foreign 

e ing Center. 

at able format 

e number present 

 If the State 

xed format of the Form 1040 

ator field must 

 

10 must and he Taxpayer 

0 02) l (SEQ 0050) IRS Master File. 

 0055) 

e. 

er of 

dresses

1. State-Only return data will contain a Form 1040, Page

 return packet, and a Summary record. The State Abbre ia v tion of

 Form 1040 (SEQ 0087) must contain the value "SO", indicating t

 (1) State-Only return data is attached, (2) State-On

 be performed, and (3) Form 1040, Page 2 and foreign 4

 will be bypassed. 

2. The State-Only return should always be transmitted to t

 supports that particular state. State-Only returns th wi

 addresses will be processed at Austin Submission Proc ss

4. If the St e Abbreviation (SEQ 0087) is equal to “SO” in vari

of the Form 1040 Page 1 record, then the highest sequenc

cannot be greater than the Address Indic 97).

bbr ion l to “SO” in fi

ator (SEQ 00

A eviat field is equa

Page 1 record, then all fields beyond the Address Indic

be blank. 

5. The Primary SSN of the State-Only 1040 record (SEQ 00 )

equa he SSN of the attached State generic record l t t

Identification Number of the Summary record (SEQ 0 . 6. The Primary SSN (SEQ 0010) and Primary Name Contro

of State-Only 1040 record must match data from the

 6. The Secondary SSN (SEQ 0030) and Secondary Name Control (SEQ

 of State-Only 1040 record must match data from the IRS Master Fil 

 7. The RECAP Record will contain a new count for the total numb

State-Only returns (SEQ 0130). 

 .09 Validation of Federal/State e-file returns with Foreign ad

ted s U.S. 

be formatted 

 

at the 

 

for errors in 

ECORD 

x Return is 

ng a foreign country), then the following fields 

must be present: Foreign Street Address (SEQ 0077), Foreign City, State 

or Province, Postal Code (SEQ 0087), and Foreign Country (SEQ 0098); 

and the following fields cannot be present: Street Address (SEQ 0080), 

City (SEQ 0085), State Abbreviation (SEQ 0095) and Zip Code (SEQ 0100). 

then the following fields cannot be present: Foreign Street Address 

(SEQ 0077), Foreign City, State or Province, Postal Code (SEQ 0087), 

and Foreign Country (SEQ 0098). 

 0430 STATE RECORD 

State Record – If State Abbreviation (SEQ 0095) equals “AS”, “GU”, “MP”, 

“PR” or “VI”; or Address Ind SEQ (0097) on the State Only 1040 equals “3” 

it must be processed at Austin. 

Publication 1346 October 1, 2012 Part 1 Page 197

1. Addresses from the U.S. possessions will be format a

addresses. Addresses from the foreign countries will

using new foreign country address fields. 

2. All returns with a foreign address will be transmitted 

 Austin Submission Processing Center. 

 

3. The following IRS Error Reject Code is used exclusiv ely

the Foreign State return packet. 

0419 STATE R

State Record – If Address Indicator (SEQ 0097) on the Ta

equal to "3" (indicati

 

If Address Indicator (SEQ 0097) on the Tax Return is not equal to "3", 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.10 Acknowledgement File for Federal/State-Only Transmissions 

ro iler will 

ce and, if the rieval within 

ain a State Packet 

iled in conjunction 

ce of the federal 

Acknowledgement 

 there is no 

onsist of the two 

eld of the generic 

is changed due to 

y to the federal 

e Form Record 

r ("0001bb" or "0002bb") age Number and 

ilers need to contact 

esolution for state 

 agency. The IRS 

tate packets thirty days from IRS acknowledge of federal return 

Each file of electronic returns transmitted by an elec nic t f

normally be acknowledged within forty-eight hours of re ipt 

Federal/State return is accepted, the state packet will be available to 

the State Agency from the Internal Revenue Service for ret

twenty-four hours of IRS Acknowledgement. 

The ACK Key Record received by the transmitters will cont

Code. This code indicates whether a state packet was f

with the accepted or rejected federal return. IRS acceptan

return and receipt of the state packet does not imply state 

or acceptance of the state tax return. 

The State Packet Code in the ACK Key Record will be blank if

state packet associated with the federal return, or will c

character state abbreviation contained in the State Code fi

record. This is the only field in the ACK Key Record that 

the presence of a state return packet. The Expected Refund or Balance Due 

field, the Duplicate Code field, and EFT Code field refer onl

return. 

The state records are identified in the ACK Error Record y th b

Id Type ("STbbbb"),and Form Numbe P

Form/Schedule Number. 

Once a state packet is available for state retrieval, f

the respective state to resolve taxpayer problems. Error r

returns is the responsibility of the state tax adminis on trati

will purge s ment

acceptance. Electronic filers must contact the states obta to in state 

Acknowledgement of state return receipt. 

.11 State Acknowledgement File Transmitted by State Agencies to EMS 

The Internal Revenue Service provides State Acknowledgement service 

 Management 

Acknowledgements 

to EMS for trading partners to pick up when they pick up their Federal 

Ac 

There will be a new state abbreviation code in the State Acknowledgement 

Reference File Name extension. For example: “SSC”, the first “S” represents 

state acknowledgement and the last two letters “SC” represent the state 

ab r 

NO the 

state is a transmitter sending state ACKS to the IRS). “Transmitter” 

in the inner envelope refers to the tax return transmitter, the 

recipient of the State Acknowledgements. 

nts in 

able to interface with EMS as outlined in Publication 1346 

Part 1, Section 1, Data Communications. 

2. The State will transmit Acknowledgement files to EMS with 

 an outer TRANA, an outer TRANB, at least one inner TRANA, at 

 least one inner TRANB, and at least one ACK Key Record, at 

 least one inner RECAP, and an outer RECAP Record. It may 

 contain zero or multiple ACK Error Records, The ACK Error 

 Records can only be present when there is an accompanying 

 ACK Key Record. 

Publication 1346 October 1, 2012 Part 1 Page 198

on its Front End Processing System, known as EMS (Electronic

S stem). Participating Federal States can send their State y

knowledgement. 

b eviation code for South Carolina.

TE: “Transmitter” in the outer envelope refers to the state (

1. The State will transmit st te tax return acknowled e

 the IRS 120 byte format. The State Acknowledgements must be 

a gem
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.11 State Acknowledgement File Transmitted by ta A ci S te gen es to EMS continued

ma con ist f 

equ St te 

ll eceive 

 w h the 

he 

cknowledgement 

 

dg men that are 

rt r receives 

er 

ns, 

about 

Publi on 1346 

least every 

y have received 

 and have the 

an call the IRS e-help to re-hang f they do not 

 the GTX key for a specific return’s ACK file and then call IRS to 

 re-hang the specific file. 

11. The State must download the State Transmission Report, at least every 

 five days, and store every state and individual TP’s GTX Key from the 

 report and associate it with each Social Security Number. When a TP 

 inquires about an ACK File for a specific return, the State Help Desk 

 can give them the TP’s GTX Key to be used when the TP calls IRS e-help 

 to re-hang an ACK File. 

 

Publication 1346 October 1, 2012 Part 1 Page 199

3. The Acknowledgement file transmission y s o

 Acknowledgement files for multiple Trading Partners. 

4. Field 0170 of the TRANA Record must be “Z” al a

 Acknowledgement file. 

5. If the transmission is successful, the state wi r

a message, “Transmission fi a e e e it le h s be n r ceiv d

following GTX Key:________”. 

6. EMS will read and process the ETIN in Field 0060 of t

“inner envelope” of the TRANA Record and place the A

File in “Transmitters” outbound mailbox. 

7. The Trading Partner will receive all acknowle e ts

in status Waiting TP Delivery when the Trading Pa ne

acknowledgements, whether the source is Federal or State.

8. Acknowledgements are archived 14 calendar days aft

Acknowledgements are picked up. 

9. Transmitters must contact the State regarding reject

 a

io

taxpayer problems or any other questions that may rise 

the state acknowledgement. See Section 12.19 of cati

for the State Agency contacts. 

10. Transmitters/Trading Partners (TPs) should download, at

 five days, the Transmission Status Report to be sure the

 all of their ACK Files. If they are missing an ACK file

 GTX key, they c it. I

obtain the report; they need to call the State Help Desk to obtain 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

11a. Processing and Validations of State Acknowledgement ter Envelope) (Ou 

 Note: Lower case “b” = blank 

 

 

 ll caps) 

 

mu t match ETIN in - Field 0160 (Production-Test Code) must match 

 State ACK 

 ement for States 

 

 

 

 

 

 - By unt must be 120 bytes 

- Start of Record Sentinel "****" 

- Record ID Field must be RECAPb (all caps) 

- Field 0030 (Total Inner TRANA Count) must equal number of TRANA 

 records in the (Inner Envelopes) 

- Field 0040 ETIN must = TRANA ETIN Field 0060 

- Field 0140 Acknowledgement File Name (GTX Key) for transmission 

 must be blank (IRS will populate) 

- Record Terminus Character must be a "#" sign 

 

Publication 1346 October 1, 2012 Part 1 Page 200

Outer TRANA: 

- Byte Count must be 120 bytes 

- Start of Record Sentinel " " 

- Record ID Field must be TRAN (a Ab

- Field 0040 Processing Site 

- Field 0060 (ETIN) must be vali P n s d in T DS a d 

 logon 

 T/P code in Transmitters profile data base 

- Field 0170 (Transmission Type Code) must be a "Z" =

- Record Terminus Character must be a "#" sign 

 Note: Validation for Julian Da o y is n t a requir

Outer TRANB: - Byte Count must be 120 bytes 

- Start of Record Sentinel "** **" 

- Record ID Field must be TRANBb (all caps) 

- Record Terminus Character must be a "#" s gn i

Outer ECAP: R 

te Co
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

11b. Processing nd Validations of State Acknowledgement (Inner E a nvelope 

 Format) 

 

 

ssing site 

mitter 

 de) mu t be or T; if Outer = T, tate a "#" s gn 

 

 

 

 

 

 

 all caps

r state code 

 

 

 

Inner RECAP: - Byte Count must be 120 bytes 

- Record Sentinel " " 

- Record ID Field must be RECAPb (all caps) - Field 0030 (Total ACK Key Count) must equal number of ACK Key Records 

- Field 0040 (ETIN) must match Inner TRANA Field 0060 ETIN 

- Field 0100 (Total ACK Error Count) must equal number of 

 ACK Error Records 

- Field 0140 Acknowledgement File Name (GTX Key) for transmission 

Character must 

Publication 1346 October 1, 2012 Part 1 Page 201

Inner TRANA: 

- Byte Count must be 120 bytes 

- Start of Record Sentinel "** **" 

- Record ID Field must be TRANAb (all caps) 

- Field 0040 (Processing Site) must match valid proce

- Field 0060 (ETIN) must match valid TP ETIN in Trans

 Profile Data Base 

- Field 0160 (Production-Test Co s P 

 then Inner must equal “T” 

- Field 0170 (Transmission Type Code) must be "Z" = S

 Acknowledgement 

- Record Terminus Character must be i

Inner TRANB: 

- Byte Count must be 120 bytes 

- Start of Record Sentinel " " 

- Record ID must be TRANBb (all caps) 

- Record Terminus Character must be i a "#" s gn 

Inner ACK KEY: 

- Byte Count must be 120 bytes 

- Record Sentinel "** **" 

- Record ID Field must be ACKbbb ( ) 

- Field 0130 (State Packet Code) must be a valid 2 lt - Record Terminus Character must be a "#" sign 

Inner ACK Error is Optional: 

- Byte Count must be 120 bytes 

- Start of Record Sentinel " " 

- Record ID Field must be ACKRbb (all caps) 

- Record Terminus Character must be a "#" sign 

 must be blank (IRS will populate) Record Terminus 

 be a "#" sign 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.12 Transmission Status Report 

 download that 

n selected from the 

 GTX Key of 

original State transmission, ETIN for each Acknowledgement file in the 

’s acknowledgement, 

 

he transmissions 

s o tr sactions for 

ke up and not 

ved 

ansmissions 

that are rejected will not be included in the report. If no data is 

available, you will receive a message, “No Data Available.” 

See Section 1 – Data Communications for more information about the 

Transmission Report. 

Publication 1346 October 1, 2012 Part 1 Page 202

A Transmission Status Report is available for States ot

will show the status of the Acknowledgement files whe 

main menu. The State Report will show the “outer envelope”

“inner envelope” GTX key assigned to trading partner

and current status of each Acknowledgement. 

The Trading Partner’s report shows the status of t ir

and acknowledgements. 

The reports will show the last 5 calendar day f an

successfully processed files, showing what was pic d 

picked up by Trading Partners. Acknowledgements are archi

14 calendar days after Acknowledgements are picked up. Tr
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.13 State ACK Record - Outer Envelope TRANA 

1. Trans 

 

 

wil be ecked by IRS. 

y I , b recommended. 

es o u . 

on 

-- 

 V] 

 

 

 lue "TR Ab" 

eq’ & Re ’d, ot V] 

 

 

0020 Transmitter [state] Name 

 

 

 

And er 

Aus n 

ty 

hia 

 

 

0050 Transmission Date 8 YYYYMMDD 

 [Req’d, not V] 

 

0060 Electronic Transmitter [state] 7 N 

Identification [ETIN plus 

 are 

 Required, the other 2 

 must be 00-99 

 [Req’d & V] 

 

0070 Julian Day 3 N 

 [Req’d, not V] 

Publication 1346 October 1, 2012 Part 1 Page 203

mission Information Record – A

STATE ACKNOWLEDGEMENT FILE USE ONLY 

OUTER ENVELOPE 

Legend: Req’d and V = dat t p n n l ch a mus be rese t a d it

 Rec = Recommended, data is not mandatory b RS ut

 Opt = Optional, Fiel is available for stat t se d 

Field Identification Form Length Field Descripti

No. Ref. 

----- -------------------- ---- ------ --------------- Byte Count 4 "0120" [Req’d & 

Start of Record 4 Value "** **" 

 Sentinel [Req’d & V] 

0000 Record ID 6 Va AN

es

 [R d V] 

 

0010 Employer 9 N [ q n

Identification 

 Number of 

 Transmitter 

[state] EIN 

 35 AN [Req’d, not V] 

 

0030 Type Transmitter 16 Blank or 

 "Preparer's Agent" [Opt] 

0040 Processing Site 1 “C” = ov 

 “E” = ti

 “F” = Kansas Ci

 “G” = Philadelp

“H” = Fresno 

(See Processing Site 

 C e hart in S ction 1) 

 [Req’d & V] 

 

 Number [ETIN] Transmitter's Use Code] 

 First 5 byt
S CTION 12 – FEDERAL/STATE ELECTRONIC FILI S IF T E NG PEC ICA IONS

.13 State ACK Record - Outer Envelope TRANA continued 

1. Transmission Information Record – A continued 

 

 

 

 ld esc iption 

No 

 

" = SCI 

, o V 

’d, not V] 

[Re d, ot 

 

 

 

 

 

P" = Production 

 st 

V”] 

0170 Transmission Type 1 “Z” = State Acknowledgement 

 Code State Use Only 

 [Req’d & V] 

 

0180 Reserved 1 Blank 

 

Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2012 Part 1 Page 204

 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

O TER ENVE OPE U L

 

Field Identification Form Length Fie D r

. Ref. ----- -------------- ---- ------ ----------------- 

0080 Transmission 2 N Values = 00-99 

 Sequence for Julian [Req’d, not V] 

 Day in [0070] 

0090 Acknowledgement A A I 1 "

 Transmission Format [Req’d n t ]

0100 Record Type F" = Fixed [Req 1 "

 

0110 Transmitter [state] EFIN N q’ n V] 6 

0120 Filler 5 Blank 

 

0130 Reserved 1 Blank 

 

0140 Reserved 1 Blank 

 

0150 Reserved 6 Blank 

 

0160 Production-Test Code 1 "

 "T" = Te 

 [Req’d, 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.13 State ACK Record - Outer Envelope TRANB 

2. Trans 

 

 

wil be ecked by IRS. 

y I , b recommended. 

 F F ld esc tion 

- 

 4 " 20" [Re & V] 

 q’d & V] 

ANB " [ q’d & V] 

 [ q’d not V] 

 A or lan Opt] 

 

 lan [Opt] 

 

0040 Transmitter's [state] 10 N or [Opt] 

 Area Code & Telephone 

 Number 

0050 Filler 16 Blank 

 Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2012 Part 1 Page 205

mission Information Record – B

STATE ACKNOWLEDGEMENT FILE USE ONLY 

OUTER ENVELOPE 

Legend: Req’d and V = da t p n n l ch ta mus be rese t a d it

 Rec = Recommended, data is not mandatory b RS ut

 Opt = Optional, Field is available for states to use. 

Field Identification orm Length ie D rip

No. Ref. 

----- -------------- ---- ------ ---- - -- -- --- ----

 Byte Count 01 q’d

 Start of Record 4 Va " "

 [

lue   

 Sentinel Re 

0000 Record ID 6 "TR b Re

0010 EIN of Transmitter 9 N 

 [state] Re ,

 3 0020 Transmitter's N B k [ 

5 

 Address 

 

0030 Transmitter's City, 35 AN or B k 

 State, Zip Code 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.13 State ACK Record - Outer e continued Envelop 

3. RECAP 

 

 

wil be ecked by IRS. 

y I , b recommended. 

 F F ld esc ption 

- 

 " 20" [Re d & V] 

 V ue ** * 

[ q’d & V] 

& V] 

 

0030 Total Inner TRANA N [000001-999999] 

] | 

inc ude 

sm tte s Use Code 

t by s are 

e other 2 

 

’d & 

ust b he same as 

he TR 

 

0060 Transmission Sequence 2 N [Req’d, not V] 

0070 Total Accepted Returns 6 STATE USE ONLY [Opt] 

 

0080 Total Duplicated Returns 6 STATE USE ONLY [Opt] 

0090 Total Rejected Returns 6 STATE USE ONLY [Opt] 

 [Opt] 

0110 IRS Computed EFT Count 6 STATE USE ONLY [Opt] 

0120 IRS Computed Return Count 6 STATE USE ONLY [Opt] 

Publication 1346 October 1, 2012 Part 1 Page 206

 Record 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

OUTER ENVELOPE 

Legend: Req’d and V = da t p n n l ch ta mus be rese t a d it

Rec = Recommended, data is not mandatory b RS ut

Opt = Optional, Field is available for states to use. 

Field Identification orm Length ie D ri

No. Ref. 

----- -------------- ---- ------ ---- - -- -- --- ----

 Byte Count 01 q’ 4 

 Start of Record 4 al " *"

 Sentinel Re 

0000 Record ID 6 "RECAPb" [Req’d 

 

0010 Filler 8 Blank 

 0020 Total EFT Count 6 N [Opt] 

 6 , 

Count Range =

 STATE USE ONLY [Req’d & V

 0040 Electronic Transmitter 7 N [ l s 

 [state] Identification Tran i r'

 Number [ETIN] Firs 5 te

 Required, th

 must be 00-99 

[Req V] 

0050 Julian Day of 3 N [M e t

 Transmission on t ANA record] 

 [Req’d & V] 

 

 

0100 Total Duplicated EFT 6 STATE USE ONLY
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.13 State ACK Record - Outer nv ope continued E el 

3. RECAP 

 

 

esc ption 

 

Only R nge (00 001-999999) 

[ t] 

 

-Only Returns 0 001-999999) [Opt] 

0137 Filler 5 Blank 

0140 Acknowledgement File Name 20 AN [GTX Key] (States must send in blank and IRS will populate) 

 Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2012 Part 1 Page 207

 Record continued 

STATE ACKNOWLEDGEMENT FILE USE ONLY 

O TER ENVE OPE U L

 

 

Field Identification Form Length Field D ri

No. Ref. ----- -------------- ---- ------ ----------------- 

0130 ota Retur T l State- 6 N, n Count a = 0

 Op 

0135 Total Accepted 6 N, 

 ate ( St Range = 00
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope TRANA 

1. Trans 

 

 

wil be ecked by IRS. 

y I , b recommended. 

 eld Des iption 

-- 

 V] 

4 Value "****" 

 eq’ & 

 lue "TR Ab" 

 eq’ & [Op ] 

 

 

 

And er 

Aus n 

Kansas City 

 Philadelphia 

essing Site 

 Chart in Section 1) 

 [Req’d & V] 

 

0050 Transmission Date 8 YYYYMMDD [Req’d, not V] 

 

0060 Electronic Transmitter 7 N 

Identification (ETIN plus 

 Number [ETIN] Transmitter's Use Code] 

 First 5 bytes are 

 Required, the other 2 

 

Publication 1346 October 1, 2012 Part 1 Page 208

mission Information Record – A

STATE ACKNOWLEDGEMENT FILE USE ONLY 

INNER ENVELOPE 

Legend: Req’d and V = dat t p n n l ch a mus be rese t a d it

 Rec = Recommended, data is not mandatory b RS ut

 Opt = Optional, Field is available for states to use. 

Field Identification Form Length Fi cr

No. Ref. 

----- ----- ----------- ---- ------ -- - -- --- --- --- ----

Byte Count 4 "0120" [Req’d &

 Start of Record 

 Sentinel [R d V] 

0000 Record ID 6 Va AN

 [R d V] 

  

0010 Employer 9 N t

 Identification 

 Number of 

 Transmitter EIN 

 

0020 Transmitter Name 35 AN [Opt] 

 0030 Type Transmitter 16 Blank [Opt] 

 00 C” = 40 Processing Site 1 “ ov

 “E” = ti

 “F” = “G” = 

“H” = Fresno 

 (See Proc

 must be 00-99 

 [Req’d & V] 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope TRANA continued 

inu 

 IL USE ONL 

OP 

 

 - --- 

0070 Julian Day 3 N (Zeros only) 

 V] 

 V] 

" = SCI [R ’d, not V] 

 

" = ixe [R ’d, not V] 

 

[Op Re ] 

 

 

 

 

ank 

0160 Production-Test Code 1 "P" = Production 

 "T" = Test 

 [Req’d & V] 

 

0170 Transmission Type 1 “Z” = State Acknowledgement 

 Code “State Use Only” 

 [Req’d & V] 

 

0180 Reserved 1 Blank 

 

Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2012 Part 1 Page 209

1. Transmission Information Record – A cont ed 

STATE ACKNOWLEDGEMENT F E Y 

INNE ENV L R E E 

Field Identification Form Length Field Description 

No. Ref. 

------ ----------------- ---- ----- -- -- - --- --

 [Req’d, not

0080 Transmission 2 N (Zeros only) 

 Sequence for Julian [Req’d, not 

Day in [0070] 

 0090 Acknowledgement 1 "A A I eq

 Transmission Format 

 

0100 Record Type 1 " F F d eq 

0110 Transmitter EFIN 6 N t, c 

0120 Filler 5 Blank 

 0130 Reserved 1 Blank 

 

0140 Reserved 1 Blank 

0150 Reserved 6 Bl 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope TRANB 

2. Transmissi 

NL 

 

ill be ecked by IRS. 

 IR , b recommended. 

es o u . 

 F ld esc ption 

- 

 4 " 20" [Re d & V] 

4 V ue *** 

[ q’d & V] 

 " ANB " [ q’d & V] 

9 N Opt 

 A [Op ] 

 

 

 

0040 Transmitter's Area 10 N [Opt] 

 Code & Telephone 

 Number 

0050 Filler 16 Blank 

 Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2012 Part 1 Page 210

on Information Record – B 

STATE ACKNOWLEDGEMENT FILE USE O Y 

INNER ENVEL E OP 

Legend: Req’d and V = data must be present and it w ch

 Rec = Recommended n a o by S ut , data is ot m ndat ry 

 Opt = Optional, Field is available for stat t se

Field Identification Form Length ie D ri

No. Ref. 

----- -------------- ---- ------ ---- - -- -- --- ----

 Byte Count 01 q’

 Start of Record Sentinel al " *"

Re 

0000 Record ID TR b Re 6

0010 EIN of Transmitter [ ] 

 0020 Transmitter's N t 35 

 Address 

0030 Transmitter's City, 35 AN [Opt] 

 State, Zip Code 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope 

3. ACK KEY Re y R ord 

NL 

 

ill be ecked by IRS. 

 IR , b recommended. . 

n 

 --------- ----- "0120" [ ’d & V] 

 

 

C b" [ q’d & V 

nk 

 or Bla [Opt] 

 

 Identification [Primary SSN] 

 Number 

0030 Return Sequence 16 Numeric ETIN (5), 

 Number Transmitter's Use 

 Code (2), 

n Day 3), 

), 

Return (4) 

 

ner TRANA) 

 

0040 Expected Refund or 12 Refund or Balance Due 

 from Applicable 

0050 Acceptance Code 1 "A" = Accepted 

 "R" = Rejected 

 "D" = Duplicated 

 Return 

 "T" = Transmission 

 Rejected 

 “E” = Exception Processing 

 or Blank 

 [Req’d, not V] 

 

 

Publication 1346 October 1, 2012 Part 1 Page 211

cord – Acknowledgement File Ke ec 

STATE ACKNOWLEDGEMENT FILE USE O Y 

INNER ENVELOPE 

Legend: Req’d and V = data must be present and it w ch

 Rec = Recommended n a o by S ut , data is ot m ndat ry 

 Opt = Optional, Field is available for states to use

Field Identification Form Length Field Descriptio

No. Ref. ----- -------------- ---- ------ --- Byte Count 4 Req

 Start of Record Sentinel 4 Value "****" [Req’d & V] 

0000 Record ID 6 alue "A Kbb V Re ] 

 

0005 Reserved IP Address Code 1 Bla 

0010 EIC Indicator 1 “Y” nk

 0020 Taxpayer 9 N 

 [Req’d, not V] 

 

 

 Julia (

 Trans Seq Num (2

 Seq Num for 

State must use RSN 

in Field 0023 of

Ge c o neri Rec rd 

(ET m e IN ust qual

Field 0060 of In

[Req’d & V] 

 Balance Due 

 Return [Opt] 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope continued 

3. ACK KEY Record – Acknowledgement File Key Record continued 

USE ONL 

 

esc ption 

 --- ----- 

DCN or 

 Primary 

 SSN zero 

0065 PIN Presence Indicator 

 

 = Pra tioner PIN 

“3” = Self-Select PIN 

 Online Used 

Not 

 

 Re ted Return 

 

 

 Format = YYYYMMDD 

[Rec, Opt] 

0090 Return DCN 14 N 

State must use DCN in 

Field 0020 of Generic 

Record, first two digits 

must be zeros 

[Req’d & V] 

 

 Records Range 00-96 [Rec, Opt] 

0110 FOUO RET SEQ NUM 13 Blank 

Publication 1346 October 1, 2012 Part 1 Page 212

STATE ACKNOWLEDGEMENT FILE Y 

INNER ENV LOP E E 

Field Identification Form Leng h i D ri t F eld 

No. Ref. 

----- -------------- ---- ------ --- - -- ---

0060 Duplicate Code 3 "D" = Duplicate 

 zero 

 "P" = Duplicat

 SSN or zero 

 "S" = Duplicate Spouse 

e

 or

 [Opt] 

 

 1 

“1” cti

“2” = Self-Select PIN 

 by Practitioner

 Used 

 

 

“9” = State PIN 

 Relevant 

Blank = jec [Rec, Opt] 

0070 EFT Code 1 Blank 

0080 Date Accepted 8 T D 

 

 

0100 Number of Error 2 N 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope continued 

3. ACK KEY Record – Acknowledgement File Key Record continued 

USE ONL 

 

 ica on F F ld escription 

 - 

 

0115 Payment Acknowledgement 15 "PYMNT RQST RECD" or 

ank [Op 

 = OB lidation 

 ot 

 " = ll B[s] Valid 

 " = rim y DOB 

 ism ch 

 = pou DOB 

 ism ch 

 

 

0118 Filler 1 Blank 

 o Bl k [Opt] 

0120 RESERVED 1 NO ENTRY 

0130 State Packet Code 2 Valid “2 ltr” 

 State Code 

 

STATE ACKNOWLEDGEMENT FILE Y 

INNER ENV LOP E E 

 

Field Identif ti orm Length ie D

No. Ref. 

----- -------------- ---- ------ ----------------

0112 STATE DD Ind 1 Blank [Opt] 

 Literal bl t]

0117 Date of Birth Validity 1 "0" D Va

Code N Required 

 1" A DO

 2" P ar

 M at

 "3" S se

 M at

 "4" = Both DOB[s] 

 Mismatch 

 [Opt] 

0119 State-Only Code 2 “SO” r an

[Req’d, not V] 

 Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2012 Part 1 Page 213
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope continued 

4. ACK ERR Record – Acknowledgement File Error Record 

NL 

 

ill be ecked by IRS. 

 IR , recommended. 

 Field Des ption 

--------- ----- 

"0120" [ ’d & V] 

"** & 

 Value "ACK b" [Req’d & 

 N [Prima SSN] st atc ACK Key 

ord [R ’d, not V] 

 

96 

 

 

 

" 00b or lank "00" 

MF ACK 

0 001 000050] 

r s 

 [Opt] 

 

0080 Error Field 4 N or zeros 

 Sequence Number [Opt] 

 

 (nnnn) or zeros 

 (Refer to Attachment 1) 

 [Req’d, not V] 

 

0100 Filler 55 Blank 

 Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2012 Part 1 Page 214

STATE ACKNOWLEDGEMENT FILE USE O Y 

INNER ENVELOPE 

Legend: Req’d and V = dat p n d w ch a must be rese t an it

 Rec = Recommended, data is not mandatory b but y S

 Opt = Optional, Field is available for states to use. 

Field Identification Form Length cri

No. Ref. 

----- -------------- ---- ------ ---

 Byte Count 4 Req

 Start of Record Sentinel 4 Value **"

 [Req’d V] 

0000 Record ID 6 Rb V] 

 

0010 Taxpayer 9 ry 

 Identification (Mu m h 

 Number ec ) eq R

 0020 Reserved 7 Blank

 

0030 Error Record 2 N, 00-

 Sequence Number [Rec, Opt] 

 

0040 Error Form Record ID 6 AN [Opt] 

 0050 Error Form Record 6 N t A [Op ] 

 Type 

 

0060 Error Form Page 5 PG " B

 Number (page n er umb is (zero) for all I

 ERR records) [Opt] 

0070 Error Form 7 N [00 0 -0

 Occurrence or ze o

0090 Error Reject Code 4 N 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope continued 

5. Recap Record 

NL 

ill be ecked by IRS. 

 IR , b recommended. 

es o u . 

 F ld esc ption - 

 " 20" [Re d & V] 

 [ q’d & V] 

" [ q’d & V] 

 

 

 

ge (0 001-999999) 

 

nc ude 

sm tte de) 

 ired, other 2 

 be 00-99 

 

 

0060 Transmission Sequence 2 N Zeros Only [Opt] 

0070 Total Accepted Returns 6 STATE USE ONLY [Opt] 

 

0080 Total Duplicated Returns 6 STATE USE ONLY [Opt] 

 [Opt] 

0100 Total ACK Error Count 6 STATE USE ONLY 

[Req’d & V] | 

 

0110 IRS Computed EFT Count 6 STATE USE ONLY [Opt] 

0120 IRS Computed Return Count 6 STATE USE ONLY [Opt] 

Publication 1346 October 1, 2012 Part 1 Page 215

STATE ACKNOWLEDGEMENT FILE USE O Y 

INNER ENVELOPE 

Legend: Req’d and V = data must be present and it w ch

 Rec = Recommended n a o by S ut , data is ot m ndat ry 

 Opt = Optional, Field is available for stat t se

Field Identification Form Length ie D ri

No. Ref. 

----- -------------- ---- ------ ---- - -- -- --- ----

 Byte Count 01 q’ 4 

 Start of Record Sentinel 4 Value "****" 

 Re 

0000 Record ID RE b Re 6 " CAP 

0010 Filler 2 Blank 

0015 Total Exception Processing 6 N (Rec)

 

0020 Total EFT Count 6 N [Opt] 

 

0030 Total ACK KEY Count 6 N, 

Ran = 00

 STATE USE ONLY 

 [Req’d & V]

 

0040 Electronic Transmitter 7 N (i l s 

 Identification Tran r's Use Co i

 Number [ETIN] First 5 bytes are 

 Requ the 

 must

[Req’d & V] 0050 Julian Day of 3 N Zeros Only [Opt] 

 Transmission 

 

0090 Total Rejected Returns 6 STATE USE ONLY
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.14 State ACK Record – Inner Envelope continued 

Recap Reco 

USE ONL 

 

on F esc ption 

 

-Only Count 999999) 

 

 

999999) 

 iller Blank 

0140 Acknowledgement File Name 20 AN 

 [GTX Key] (States must send in blank and IRS will populate) 

 

 Record Terminus Character 1 Value "#" [Req’d & V] 

Publication 1346 October 1, 2012 Part 1 Page 216

5. rd continued 

 STATE ACKNOWLEDGEMENT FILE Y 

INNER ENV LOP E E 

 

Field Identif ti or Length Field D ri ica m 

No. Ref. 

----- -------------- ---- ------ ----------------- 

0130 otal 6 N 

 Return Range = (000001-

T State

 [Opt] 

0135 Total Accepted 6 N 

 State-Only Returns Range = (000001-

 [Opt] 

0137 F 5 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.15 Record Format Fixed and Variable Examples

There are three different electronic state records, the "generic", 

 A combination of these records make up 

 ---------1---------2---------3---------4---------5---------6 

2 890 

5]3440 

 RD NOW 35 CHAR[085]LADSON NOW 22 CHAR 

155]01[0195]411 

85[0650]B# 

tai a "variable" 

 ---------1---------2---------3---------4---------5---------6 

 123456789012345678901234567890123456789012345678901234567890 

*ST 0002 PG02 123456789 0000001[0010]SC[0 00570321 

0050]0318!!!!FRM W2 PG01 123456789 000000 30}PAT 

 RICKCHILDS DBA LOW COUNTRY{0040}100 LIBERTY HALL R[00 

 55]D SUITE 102{0050}GOOSE CREEK SC 29445{0060}400006745{00 

 70}400002047{0090}400005100{0200}490{0210}36[0060]54{0220}227 

 {0230}3654{0245}3654{0255}53{0310}DOE JANETEST {0320}3440 

 LITTLE RAN[0065]CH RD{0330}LADSON SC 29456{0380}171{0390} 

 3654{0400}SC{0500}S$02[0070]82[0105]S$# 

 

Publication 1346 October 1, 2012 Part 1 Page 217

"unformatted" and “State-Only”. 

the state packet. 

 1. Example of a variable Generic Record: 

 123456789012345678901234567890123456789012345678901 34567

 0276****ST 0001 PG01 123456789 0000001[0010]SC[0020]00570321 

 000116[0060]JANE TEST DOE NOW 35 CHARACTERS R[007

 LITTLE RANC H

 AC[0095]SC[0100]294566666666[0110]00018[0150]1[0

 2[0200]3400[0310]10308V[0525]185[0550]185[0580]1

2. Example of a variable Unformatted Record that con ns

federal record: 

 1004*** 020]

 117551[ 1{00
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.16 STCAP Record Layout

Field Identification Length Field Description

tin Value “****”. Value “STCAP” 

 Value Blank umeric lank alue numeric alu lank 

e numeric 

 u P” if PATS data 

 lan f live data 

u lank 

 Accept Date 

YYMMDD} Reserved for EMS Use St Retrieval SRIN 

 Value Blank ame State Abbr. followed 

by SEQ Number 

followed by .gz alu lank 

rns N alu umeric alu lank 

-Ac alue numeric 

 Value Blank 

d-Ac N Value numeric AN Value Blank 

rn- N Value numeric 

0210 Filler 2 AN Value Blank 

0220 EMS-Hash-SSNS 14 N Numeric 

0230 EMS-File-Number 3 N Numeric 

0240 EMS-File-Total 3 N Numeric 

0250 PDATE 8 N Numeric (yyyymmdd) 

0260 PTIME 4 N Numeric (HHMM) 

0270 YR-TO-DATE-COUNT 10 N Numeric 

 Record-Terminus 1 A Value # 

Publication 1346 October 1, 2012 Part 1 Page 218

 

Start-Record-Sen el 4 A

0000 Record-Name 5 A 

0010 Filler 1 AN 

0020 Total-Records 10 N Value n

0030 Filler 1 AN Value B

0040 Total-Generic 8 N V

0050 Filler 1 AN V e B

0060 Total-Unformatted 8 N Valu

0070 PATS-Indicator 1 A V e “ al B k i

0080 Filler 1 AN Val e B 

 0090 Process Date 8 N IRS

 {YY

 EMS-Use-Fields 

0100 EMS-State-SRIN 5 N 

0110 Filler 1 A

0120 EMS-State-file- 12 A N 

0130 Filler 6 V e B A

0140 Drain-Total-Retu 8 V e n

0150 Filler 1 N V e B A

0160 Drain-Tot-Return cp 8 N V

0170 Filler 1 AN 

0180 Drain-Tot-Recor cp 10 

0190 Filler 1 

0200 Drain-Total-Retu Rej 8 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.17 Validation of State Records

Most standard reject conditions for state records are listed in the preceding 

tions or the state 

rd followed by all 

ximum of one state 

cords can be 

ed per federal

section. Additionally, filers must follow these specifica

record(s) could be rejected. 

 1. The

 ass

 state packet consists of the state generic reco

ociated unformatted records for the taxpayer. A ma

 generic record, and zero to twenty-five unformatted re

contained in a packet. Only one state packet is allow

return.

nly one generic 

ust precede any 

 not required; however, up to twenty-five 

et. If more 

cted with Error 

ords (SEQ 0000 

ecords are checked 

ected. The Record ID 

") 

bb" 

) 

5 PG01b") 

) 

 Filler 1 blank 

 Form/Schedule Number 7 N (Generic"0000001" 

 Unformatted "0000001 to "0000025") 

6. The State Code represents the taxpayer's residence state. The taxpayer's 

residence state may be different than the state of the taxpayer's address. 

 State return packets are distributed to states based on the state code 

 in the generic record. The state code must be a valid Legacy Federal/State 

 Electronic Filing state. Valid states in Tax Year 2012 are: | 

are........DE 

 

 

 The state code must be consistent throughout the generic record and all 

associated unformatted records for the taxpayer. 

Publication 1346 October 1, 2012 Part 1 Page 219

2. A generic record must be present in each state packet. O

record is allowed per state packet. The generic record m

unformatted records for that tax return. 

3. An unformatted record is

unformatted records are allowed per state return pack

than twenty-five are present, the entire return is reje

Reject Code 0045. 

 

4. The Header Section in the generic and unformatted rec

 through SEQ 0020) must be present. 

5. The Record IDs in both the generic and unformatted r

 for consistency. If inconsistent, the record is rej

 consists of 26 characters, broken down as follows: 

 Record ID Type 6 (Both Records "STbbbb

 Form Number 6 (Ge Record "0001 neric

f

 (Both Records

enti r 9 N (Primary S

Un ormatted Record "0002bb"

 Page Number 

 

" Taxpayer Id fication Numbe SN

Kent y. . uck .. .... .GA New Jersey......NJ 

Maryland........MD Oklahoma........OK Delaw

South Carolina..SC 

KY Georgia........
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.17 Validation of State Records continued

 7. The State Direct Deposit/Direct Debit Section should b

ve

e blank if there 

l. There is no 

 connection between the federal and state direct deposit or direct debit 

to have the federal 

e account, or they 

 in the State Direct Deposit/Direct Debit Section 

ber (RTN). If the 

rganization Master 

tate's future use. The 

d must be 

IRS: Name Line 1 

085), State 

1 c Record, must equal 

 If an entry is significant 

l be c return. If a 

ding federal 

rms 1040, 1040A, 

s. o Sequence 

hat f 

0 1040A 1040EZ 

Sequence Number---- 

0 0130 (See note) 

60 (See note) 

 0375 

 0380 

0385 

 

e Social Security 

0190 Keogh Plan and SEP Deductions-------- 0650 

0195 Adjusted Gross Income---------------- 0750 0750 0750 

 0200 Standard/Itemized Deductions--------- 0789 0789 

 0205 Earned Income Credit----------------- 1180 1180 1180 

 Note: The Generic Record Federal Filing Status (SEQ 0150) and the Total 

 Federal Exemptions (SEQ 0155) can contain an entry when the corresponding 

 federal form is a Form 1040EZ and IRS will not reject the Federal/State 

 return. 

 

Publication 1346 October 1, 2012 Part 1 Page 220

is no direct deposit or direct debit at the state le

 fields since these can differ. Taxpayers may elect 

and state direct deposit or direct debits in the sam

can choose different accounts. 

8. If there is an entry

 the IRS will verify the state Routing Transit Num

state RTN is not listed on the current Financial O

File (FOMF) an indicator will be set

return will not be rejected. 

 for the s

9. The following Entity Section fields of the generic 

e 

recor

significant or the returns will be rejected by th

(SEQ 0060), Address Line 1 (SEQ 0075), City (SEQ 0

Abbreviation (SEQ 0095), and Zip Code (SEQ 0100). 

0. Any entry in the Consistency Section of t

 the corresponding Federal Tax Form entry. 

he Generi

 (i.e., not blank), it wil ompar d to the fede e ral

Consistency Section entry does ot m tch corresp n a the on

 entry, the return will be rejected. 

To the extent possible, the Seq ence Numb for u ers Fo

 and 1040EZ are the same for the equivalent fiel If n d

 uN mber is given, the field does not exist for t orm.

Generic Record Consistency Section 104

 ---- 0150 Federal Filing Status---------------- 013

 0155 Total Federal Exemptions------------- 0355 03

0160 Wages, Salaries, Tips---------------- 0375 0375

 0165 Taxable Interest--------------------- 0380 0380

 0170 Tax Exempt Interest------------------ 0385 0385 

0175 Dividends---------------------------- 0394 0394

 0180 State/Local Income Tax Refund-------- 0420 

0185 Taxabl Benefits----- 0557 0557 

SEQ 0032 of the Generic Record is for IRS Use Only. IRS will populate 

 this field. 
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.17 Validation of State Records continued

nk, will be 

12 ontrol Number (DCN) in the federal 

on Control Number 

eject both the 

 the federal 

Number (SEQ 0023) 

d state returns if 

14 ollowing fields on 

ins a positive value, 

ard Postal State 

ins a positive 

 0440) should contain a Standard Postal 

eral and state 

1 return is an online return, the asso ated state return 

State-Return 

e do not match, 

F return will be rejected. 

16 exclusively for errors in 

0

 the maximum length. 

 

pac et. 

Re rd, or the 

 Unformatted Record preceded the Generic Record. 

 0401 STATE RECORD - STATE CODE (SEQ 0010) 

 The State Code (SEQ 0010) in the Header Section of the Generic Record 

 must be valid for the processing service center. 

 The State Code must be consistent throughout Generic and associated 

 Unformatted Records for the return. 

y Return equal 

 “AS”, “GU”, “MP” “PR”, or “VI” allow returns to be processed in Austin. 

Publication 1346 October 1, 2012 Part 1 Page 221

11. The numeric fields (SEQ 0350 - SEQ 0675), if not bla

 checked for format. 

. The IRS will check the Declaration C

Form 1040, 1040A, or 1040EZ against the Declarati

(SEQ 0020) of the Generic and Unformatted Records and r

federal and state returns if these are not equal. 

13. The IRS will check the Return Sequence Number (RSN) in

Form 1040, 1040A, or 1040EZ against the Return Sequence 

 of the Generic Record and reject both the federal an

these are not equal. 

. The IRS will check all Federal/State returns for the f

Form(s) W-2: If "State Income Tax 1" (SEQ 0400) conta

 then "State Name 1" (SEQ 0370) should contain a Stand

Abbreviation. If "State Income Tax 2" (SEQ 0470) conta

value, then "State Name 2" (SEQ

 State Abbreviation. If this is not done, both the fed

returns will be rejected with Error Reject Code 0405. 

5. If the federal ci

must also be an online return. IRS will check the Online-

(SEQ 0049) indicator of the state Generic Record. If thes

 the ederal/State

. The following IRS Error Reject Codes are used

the state return packet: 

 009 RESERVED 

The unformatted state record in fixed format exceeds

 0400 STATE RECORD 

 The Generic Record must be present in the state data k

An Unformatted Record was present without the Generic co

 Exception: If State Abbrevia ion (SEQ 0095) of State l t On
SECTION 12 – FEDERAL/STATE ELECTRONIC FILING SPECIFICATIONS

.17 Valid tion of State Records con a tinued

 

" e Entity Section o he Generic Record 

t. 

0 S 

he Generic Record 

ry. 

 (DCN) 

D ric Record must equal e DCN of the 

he DCN (SEQ 0020) 

ed Record. 

 

ntain a valid State 

 significant 

 

ot assigned to a 

 Data is present; or when Processing Site 

f the following present: 

89, Form 8833, 

 F m equal to “3”; to AS”, “GU”, 

 0407 STATE RECORD - RETURN SEQUENCE NUMBER (RSN) 

 The Return Sequence Number (RSN) (SEQ 0023) of the Generic Record must 

 equal the RSN of the Federal Tax Form. 

 0408 STATE RECORD - ONLINE RETURN INDICATOR 

 When Online-State-Return (SEQ 0049) of the Generic Record is equal to 

 "O", the Transmission Type Code (SEQ 0170) of the TRANS Record A (TRANA) 

 must equal "O", and vice versa. 

Publication 1346 October 1, 2012 Part 1 Page 222

0402 STATE RECORD - ENTITY SECTION 

 All Required Entry" fields in th f t

(SEQ 0060, 0075, 0085, 0095, 0100) must be presen

 403 STATE RECORD - CONSISTENCY FIELD

Any entry present in the Consistency Section of t

 must equal the corresponding federal Tax Form ent

0404 STATE RECORD - DECLARATION CONTROL NUMBER

 The CN (SEQ 0020) of the Gene th

federal Tax Form. 

The DCN (SEQ 0020) of the Generic Record must equal t

 of the Unformatt

0405 STATE RECORD - FORM W-2 CHECK 

Each Form W-2 associated with a State Record must co

Abbreviation in State Name (SEQ 0370, 0440) when there is a

entry in State Income Tax (SEQ 0400, 0470). 

 0406 STATE RECORD 

A valid two-digit EFIN Prefix Code is permitted, if n

processing site, when State

equals “E” Austin and at least one o is

Form 2555, Form 2555-EZ, Form 4563, Form 5074, Form 86

and/or Form 8891; an Address Ind (SEQ 0097) of the Tax or

a State Abbreviation (SEQ 0087) of the Tax Form equal “

“MP”, “PR”, or “VI”. 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

ronic signature options available for taxpayers to sign their tax 

IN methods. 

 

IRS has two elect

returns, the Self-Select PIN and Practitioner P

Questions or comments regarding Section 13 should be s nt e to: 

Internal Revenue Service 

John Manaras, W:CAS:SP:ES:I, NCFB C5-372 | 

5000 Ellin Road |

 Lanham, MD 20706 Phone: (202) 283-3080 

 

01. What is the Self-Select PIN Method?

The Self-Select PIN method is one option for taxpayers to use when signing their 

or each taxpayer 

f the taxpayer 

using Tax Preparation 

ss Income (AGI) or 

t also be entered 

now obtain an 

n alternate authenticator. 

are program to 

 or assign the taxpayer PIN. The taxpayer consents to the ERO’s choice by 

completing and signing Form 8879, IRS e-file Signature Authorization containing the 

intended taxpayer PIN. The taxpayer PIN can be systemically generated or manually 

assigned into the electronic format and/or the signature authorization form. 

However, the ERO must receive the signature authorization signed by taxpayer(s) 

before they transmit the return or release it for transmission to the IRS. 

 

See Questions and Answers for the Self-Select PIN Method at the end of this Section.

 

Publication 1346 October 1, 2012 Part 1 Page 223

electronic tax return. The PIN is any five numbers (except ALL zeros) the taxpayer 

chooses to enter as their electronic signature. A PIN is needed f

if filing a joint return, and each can choose any five numbers. I

is filing through an Electronic Return Originator (ERO), or 

Software, the taxpayer Date of Birth and Prior Year Adjusted Gro

Prior Year PIN/Electronic Filing PIN from the original return mus

for authentication. 

If the prior year information is not available taxpayers may

Electronic Filing PIN as a

If the taxpayer agrees, it is acceptable for an ERO and/or softw

generate
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

02. Taxpayer Eligibility Requirements for the Self-Select PIN Method

The following t xa payers are eligible to us his optio e t

f

n: 

 | 

1 , but have filed previously. | 

31, 2012, who | 

 previously. 

mmediate prior 

ses. 

ing in the U.S. Possessions of 

merican Samoa, Guam and the 

reign country 

 

o f e) Form 2350 

• the following 

dual Income 

 ss duc ion elated to a 

 

tions, Section A (if any 

B, Donated 

ified 

 

The following taxpayers are NOT

• Taxpayers who are eligible to ile Form 1040, 1040A or 1040EZ 

for Tax Year 2012. 

• Taxpayers who did not file for Tax Year 20 1

• Taxpayers who are age 16 or older on or before December 

have never filed a tax return. 

• Primary taxpayers under age 16 who have filed

• Secondary taxpayers under age 16 who have filed in the i

year. 

• Military personnel residing overseas with APO/FPO addres

• U.S. Citizens and resident aliens resid

the U.S. Virgin Islands, Puerto Rico, A

Commonwealth of the Northern Mariana Islands, or with fo

addresses. 

• Taxpayers filing a Form 4868 (extension of time t il or 

(extension for certain U.S. citizens living aboard). 

• Those who are filing on behalf of deceased taxpayers. 

Taxpayers using a tax practitioner and required to file rms, which must be attached to Form 8453, U.S. Indivi

 Tax Transmittal for an IRS e-file Return: 

 fo

o Appendix A, Statement by Taxpayer Using the Procedures in Rev. 

 Proc. 2009-20 to Determine a Theft Lo De t R

 Fraudulent Investment Arrangement 

o Form 8283, Non-Cash Charitable Contribu

statement or qualified appraisal is required) or Section 

Property, and any related attachments (including any qual

 appraisal or partnership Form 8283) 

 

 eligible to participate: 

• Primary taxpayers under age 16 who have never filed. 

• Secondary taxpayers (spouse) under age 16 who did not file in the 

 immediate prior year. 

 

Publication 1346 October 1, 2012 Part 1 Page 224

 

 
S CTION 13 – ELECTRONIC SIGNATUR E ES SPECIFICATIONS

03. What is the Practitioner PIN method?

The Practitioner PIN method is another electronic signature op

to e-file using a five digit PIN. The taxpayer chooses any five n

tion for taxpayers 

digits, except ALL 

riginator (ERO) 

f filing a joint 

me or Prior well for EROs to 

 

re program to 

e ERO’s choice 

orm 8879) 

 can be systemically 

at d/or the signature 

ign ure authorization 

t re rn r r ease it for transmission 

 

 N Method

zeros, as their PIN signature and must use an Electronic Retur O

to e-file under this method. A PIN is need ayer i ed for each taxp

return, and each can choose any five numbers. 

 

NOTE: The taxpayer’s Date of Birth and Prior Year Adjusted Gross Inco

Year PIN or their Electronic Filing PIN are not required. 

 The Practitioner PIN method offers another signature option as

use in preparing and transmitting Forms 1040, 1040A and 1040EZ

to IRS. 

 

 

If the taxpayer agrees, it is acceptable for an ERO and/or softwa

generate or assign the taxpayer PIN. The taxpayer consents to th

by completing and signing an IRS e-file signature authorization (F

containing the intended taxpayer PIN. The taxpayer PIN

g nerated or manually assigned into the electronic form an e

a thorization form. However, the ERO must receive the s at u

signed by taxpayer(s) before they transmit he tu o el

to the IRS. 

See Questions and Answers below for the Practitione I et r P N m hod. 

04. Taxpayer Eligibility Requirements for the r t r P acti ione PI 

The following taxpayers are eligible to use this option : 

 10 Z | 

ssions 

. Virgin Islands, Puerto Rico, America Samoa, Guam and the . 

 

 

There is no age restriction on who can use the Practitioner PIN method; 

everyone that’s eligible to e-file is eligible to use the Practitioner PIN 

me

 

 

.0

• Taxpayers who are eligible to file Forms 1040, 1040Aor 40E

 for Tax Year 2012. • Military personnel residing overseas with APO/FPO addres es.

sse

s • U.S. citizens and resident aliens residing in the U.S. Po

of the U.S

Northern Mariana Islands, or with foreign country addresses • Taxpayers filing a Form 4868 (extension of time to file). 

• Those who are filing on behalf of deceased taxpayers. 

thod. 

5 Data Validation 

ing the Self-Select 

PIN option for file: 

The following information must be present for the taxpayer when us

ePrimary Taxpayer: 

Social Security Number 

Name Control 

Date of Birth 

Prior Year Adjusted Gross Income (AGI) 

 (prior to any adjustment or change by IRS) or 

Prior Year PIN or 

Primary Electronic Filing PIN 

NOTE: Taxpayers may provide either prior year AGI or prior year PIN or 

Electronic Filing PIN (EFP), or all three. Only one has to match to be 

 authenticated. 

Publication 1346 October 1, 2012 Part 1 Page 225

 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.05 Data Validation continued

Spouse, When Married Filing Jointly: 

 

 onic Filing PIN 

 PIN or 

atch to be 

Spouse Social Security Number 

Spouse Name Control 

Spouse Date of Birth 

Prior Year Adjusted Gr s om A os Inc e ( GI) 

 (prior to any adjustment or change by IRS)or 

Prior Year PIN or 

Spouse Electr

NOTE: Taxpayers may provide either prior year AGI or prior year

Electronic Filing PIN (EFP), or all three. Only one has to m

 authenticated. 

Special Circumstances: 

 

 

 

le separate | I or their PIN from | | 

quired to | 

pr 

If is required to | 

enter zero “0” in the AGI field. (Prior Year PIN field should be left blank) 

If yer is required to | 

enter zero “0” in the AGI field. (Prior Year PIN field should be left blank) 

 

 Note

 If taxpayers filed a joint return for Tax Year 2011 and want to fi

returns for Tax Year 2012, they will each enter the same AG

the 2011 joint return on their separate returns for Tax Year 2011.

 

If taxpayers did not file jointly for Tax Year 2011, they are re

ovide their respective AGI a ount or PIN. m 

 a return was not filed for Tax Year , the taxpayer 2011

 taxpayers filed Form 1040PR for Tax Year 2011, the taxpa

: Taxpayers who filed their 2011 tax return after November 30, 2012 | 

are eligible to use the Self-Select PIN for e-file. However, these 

taxpayers will need to submit zeros for their Adjusted Gross Income. 

In the event their return is rejected due to a mismatch of AGI, they 

can resubmit their return using their actual values. The extract 

creating the eligible Self-Select PIN file is created in December and 

due to processing constraints, late filers may or may not be included. 

Late filers can still use the Self-Select PIN. 

Publication 1346 October 1, 2012 Part 1 Page 226
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

05. Data Validation continued

Validatio of ta n Da : 

Date of Birth year against 

ecords is required 

i out the 

arr d filing jointly 

a practitioner 

ses the Self-Select 

 date of birth for 

e required. 

reject if the 

The ate of Birth 

l b sent in the 

ate irth Validity 

er ation of the Date of 

e DOB is required, 

 File or not. 

s d le dollar 

Gr s I com 

t PIN used to 

 year. 

Electronic Filing PIN t be used as an 

or hen he prior year 

ot available. This is a one time use 

each year. 

Primary/Spouse er (PIN) is 

Signature PIN er. A PIN 

ry taxpayer. 

 zeros are not 

e same PIN as the 

rent year tax 

 

Assignment of If the taxpayer agrees, it is acceptable for an ERO 

Taxpayer PIN and/or software program to generate or assign the 

taxpayer PIN. The taxpayer consents to the ERO’s 

choice by completing and signing an IRS e-file 

signature authorization (Form 8878 or 8879) containing 

the intended taxpayer PIN. The taxpayer PIN can be 

 systemically generated or manually assigned into the 

 ERO must receive 

the signature authorization signed by the taxpayer(s) 

before they transmit the return or release it for 

transmission to IRS. This guideline refers to returns 

filed using the Self-

 An exact match on day, month and

Social Security Administration r

for all online returns with or w th

Self-Select PIN usage. If a m ie

(MFJ) return is filed through

electronically and taxpayer(s)u

PIN(s) to sign their return, the

the primary taxpayer and spouse ar

However, their tax return will not

Dates of Birth do not match. D

Validity Code (Field 0117) wil e pre

Acknowledgement Reco The rd. D of B

Code identifies wheth valid

Birth (DOB) is required; and if th

whether the DOB matched on the IRS

Pr or Y ar A ju i e d te The Prior Year AGI is entered in who

os n e amounts. There will be a one dollar

tolerance level. 

Prior Year PIN The Prior Year PIN is the five digi

 sign the return in the previous 

 Five digit PIN generated by IRS o 

 alternate auth n

 information is n

e ticat w t

 PIN. A new one will be generated 

 The Personal Identification Numb

self-selected or agreed to by the taxpay

is required for the primary and seconda

PIN is composed of 5 digits. All

permitted. The spouse can use th

primary. The PIN is used on the cur

return as the taxpayer’s signature. 

 electronic return format and/or the signature 

 autho ization form. However, e r th

Select or Practitioner PIN method. 

Publication 1346 October 1, 2012 Part 1 Page 227
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.06 IRS e-file Signature Authorizations Form 8878 and 8879 

ed to authorize 

’s self-select 

s signature on 

e 

when the taxpayer 

t is inconvenient 

 repared income 

h uld not be sent 

d/or software 

axpayer consents 

-file signature 

ization containing the intended taxpayer PIN. The taxpayer PIN 

 the electronic 

 the ERO must 

s) before they 

he IRS. This 

 or Practitioner 

l ng wi h a copy of the 

 w of their 

9 with their PIN, 

t return the form to the ERO either 

FAX transmission. 

ed on the form. 

cti use with 

Tax Year 2012 e-file will be available at www.irs.gov

1. Form 8879, IRS e-file Sign ure Authorization, is u at s

 an Electronic Return Originator to enter the taxpayer

personal identification number (PIN) as the taxpayer’

electronically filed Forms 1040, 1040Aand 1040EZ incom

tax returns. Form 8879 is provided as a convenience 

is unavailable or unable to return to the office, or i

for the taxpayer to personally sign the electronically p

tax return. Form 8879 is then maintained by the ERO, s o

to the IRS. 

2. If the taxpayer agrees, it is acceptable for an ERO an

 program to generate or assign the taxpayer PIN. The t

to the ERO’s choice by completing and signing an IRS e

author

can be systemically generated or manually assigned into

format and/or the signature authorization form. However,

receive the signature authorization signed by taxpayer(

transmit the return or release it for transmission to t

guideline refers to returns filed using the Self-Select

PIN method. 

 3. The ERO will provide Form 8879 to the taxpayer a o

 completed tax return personally or by U.S. mail, private delivery service, 

t

 e-mail, Fax Transmission or an Internet web site. Upon revie

 tax return, the taxpayer(s) complete Part II of Form 887

 signature and date. The taxpayer mus

 personally, by U.S. mail, private delivery service, or 

 The ERO must retain the completed Form 8879 as instruct

 6. When finalized, Forms 8879 and 8878 and instru ons for

 (click on “Forms | and Pubs”, then “Forms and Instructions”). Tax Year 2012 forms will be | 

posted on the IRS website as soon as possible; however, they may not be 

available at the time this document is published. 

7. Beginning Tax Year 2005, Forms 8879 and 8878 were revised to include 

 the Electronic Funds Withdrawal (EFW) statement in the Part II. When 

 either of these forms is used a separate EFW statement does not have 

 to be provided to the taxpayer. 8. Exhibits of Forms 8879 and 8878 can be found under www.irs.gov. 

Publication 1346 October 1, 2012 Part 1 Page 228
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS 

. 7 Jurat/Disclosure Guidelines 0 

1 guage 

ect nically filed 

2 urat/disclosure text must be 

i ds used to 

n information 

3 Funds 

te Electronic Funds 

app ved EFW text 

pp ved EFW text 

included in 

 

ity for taxpayers 

put reen. 

thdrawal statement 

e Section 13.06. 

 also 

jurat/ 

ve to 

raphic 

t be present 

RO, and has 

 elected to authorize the ERO to enter the taxpayer(s) Self-Select PIN(s). 

 7 t/ e t i Section 13.08 of 

 Sample u ions A, C or D are 

i tion 13 

 

 9. Use the guidelines below, and notes on the text selections for jurat 

 entry field format. 

Jurat Entry Field Format Guidelines 

. This section provides guidelines for the jurat/disclosure lan

that is to be included in software packages for el ro

returns. 

. In all instances, the appropriate j

provided to taxpayers prior to the presentation of el f

enter signature(s) (e.g. PIN) and related authenticatio

(e.g. Date of Birth and Adjusted Gross Income). 

. It is imperative that all taxpayers who use the Electronic 

 Withdrawal feature are provided with the appropria

Withdrawal (EFW) text for their review. Only ro the

 displayed in this publication is to be used. e ro Th a

(selection D1) is displayed separately and has not been 

samples for Jurat/Disclosure Version A, C or D provided.

 4. Online software products must provide the capabil

 to view the jurat/disclosure statements on the in sc

 5. When Form 8879 and 8878 is used, the Electronic Wi is provided to the taxpayer in Part II of the form. Se

 6. Software products intended for use by tax professionals may

 provide functionality pr a a c iv n f th to int gr phi equ ale t o e 

 disclosure statements for taxpayers to sign as an alternati

 viewing and signing the statement on the input screen. A g

 equivalent may be appropriate when the taxpayer will no

 to review the completed return in the presence of the E

. The jura

this docum

discl

ent. 

osur ext select

s of the j

ons are located in 

rat/disclosure vers

included n Sec .09. 

 

 

 

 

 

 

Field Length Characters Format/Notes 

Dates – (e.g. 

signature dates, 

Eight All numeric MMDDYYYY (must convert 

to YYYYMMDD for record 

Date of Birth) layouts)

Taxpayer’s PIN Five All numeric Cannot b a e ll zeros 

ERO or Paid 

Preparer PIN 

Eleven All numeric First six positions = 

Electronic Filing 

Identification Number 

(EFIN); last five 

positions = SelfSelected numeric 

Money Fields Twelve 

maximum 

All numeric Dollars ONLY, zero fill 

if no prior year AGI 

Publication 1346 October 1, 2012 Part 1 Page 229
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.07 Jurat/Disclosure Guidelines continued

10. The following table includes the valid Jurat Disclosure Codes for 

0A d 1040EZ. | 

 

entify the possible 

1 fic condition 

eference to 

ayed on the page entitled 

 “Special Condition Text Selections”. Text for these selections 

 MUST BE included when they apply to the taxpayer’s filing situation. 

For example, include Selection D1 for all returns with an Electronic 

NOTE: Decedent returns can not 

e f

Tax Year 2012 Jurat Disclosure Codes | 

Form 1040 Series – F ms 10

 electronically filed Tax Year 2012 Forms 1040, 104 an

 . 

The codes (e.g. P1,C1,T1) in the third column id

selections for each jurat version. 

1. Some text selections are required only when a speci

exists. The jurat version display pages include a r

these selections. Complete text is displ

 Funds Withdrawal (EFW), 

 b iled on Form (PR). 

or 40, 1040A, 1040EZ | 

Jurat

Disclos

Cod Selections 

Comments 

/ 

ure e Title

Required 

Screen/ 

Graphic 

Online Self-Select PIN Meth d 

0,A,EZ, o Form 104 • Without electr

hdrawal 

onic funds 

th Form 0 

 wit

• If Decedent return wi 131

 attached, also include... 

 

P1,C1,T1 

T8 A 

nds withdra l 

: Taxpayer on 

sonal computer 

Transmitted by:

termediate 

transmitter 

Signatures: 

Taxpayer(s) signs with a 

• With electronic fu wa P1,C1,D1,T1 

Prepared by

per

In

Service Provider (ISP) or 

PIN

Self-Select Method 

Form 1040, A, EZ, SS (PR)

• Without electronic funds 

h F

 

withdrawal 

• If Decedent return wit

 attached, also include... 

orm 1310 

E1,P1,C1,T1

T8 

C 

• With electronic funds withdrawal 

epared by: Preparer/ERO 

ansmitted by: ERO 

Signatures: 

xpayer(s) signs with a 

N 

 – EFIN/PIN 

E1,P1,C1,D1,T1 

Pr

Tr

Ta

PI

ERO

Practitioner PIN Method 

Form 1040,A,EZ,SS (PR) • Without electronic funds 

 withdrawal 

• If Decedent return with Form 1310 

 attached, also include... 

 

E1,P1,C1, 

T6 

T8 D • With electronic funds withdrawal 

 (See Selection D1 explanations to 

 follow) E1,P1,C1,T6 

Prepared by: Preparer/ERO 

Transmitted by: ERO 

Signatures: 

Taxpayer(s) signs with a 

PIN 

Paid Preparer’s EFIN/PIN 

NOTE: Form 8879, IRS 

e-file Signature 

Authorization, Including 

Part III, is required. 

Taxpayer prior year 

AGI/Taxpayer PIN, and Date 

of Birth not required. 

BLANK m 8453 is required to 

submit attachments that 

cannot be e-filed. 

For

Publication 1346 October 1, 2012 Part 1 Page 230 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATION

.08 Jurat Language Text Selections

 1 o Disclosure, 

 Funds Withdrawal (EFW) text selections (components) 

electronic filing tax 

ncorporate these 

for pre tion to 

 3. 

 determine the appropriate components or building blocks to 

develop jurat statements for Form 1040 series returns. 

Perjury Statement Selections 

. This section identifies the various Perjury, Consent t

and Electronic

used to develop jurat language statements for 

preparation software. 

 2. The software shall provide the capability to i

statements into the appropriate jurat te senta

taxpayer(s) for their review. 

xt 

Use the table in .06 above and the displays in this section to 

 

Selection P1

Perjury Statement – use this selection when electronically filing 

Form 1040, 1040A, or 1040EZ ) with Self-Select PIN 

Perjury Statement 

Under penalties of perjury, I declare that I have examined this return, 

including any accompanying statements and schedules and, to the best of my 

knowledge and belief, it is true, correct, and complete. 

Selection P2 (Reserved)

Publication 1346 October 1, 2012 Part 1 Page 231
S CTION 13 – ELECTRONIC SIGNATURES E SPECIFICATIONS

.08 Jurat Language Text Selections continued

 all electronically 

Selection C1

Consent to Disclosure Selections 

A Consent to Disclosure is to be included on the screen for

filed returns and documents. 

Consent to Disclosure - use this selection for electronically filed Form 1040 

Series returns 

Consent to Disclosure 

I consent to allow my Intermediate Service Provider, transmitter, or Electronic 

Return Originator (ERO) to send my return to IRS and to receive the following 

information from IRS: a) an acknowledgement of receipt or reason for rejection of 

transmission; b) the reason for any delay in processing or refund; and, c) the date 

of any refund. 

 

 

 

 

 

 

 

 

ERO Declaration 

Selection E1

ERO Declaration and Signature - use this selection and ERO PIN e

is transmitted by an Electronic Return Originator (ERO). For use 

and Practitioner PIN methods.

ntry when return 

with Self-Select 

ERO Declaration 

I declare that the information contained in this electronic tax return is the 

inform tion furnished to a me by the taxpayer. If the taxpayer furnished me a 

completed tax return, I declare that the information contained in this electronic tax 

return is identical to that contained in the return provided by the taxpayer. If the 

furnished return was signed by a paid preparer, I declare I have entered the paid 

preparer’s identifying information in the appropriate portion of this electronic 

return. If I am the paid preparer, under the penalties of perjury I declare that I 

have examined this electronic return, and to the best of my knowledge and belief, it 

is true, correct, and complete. This declaration is 

based on all information of which I have any knowledge. 

ERO Signature 

I am signing this Tax Return by entering my PIN below. 

ERO’s PIN _ _ _ _ _ _ _ _ _ _ _ (enter EFIN plus 5 Self-Selected numeric) 

Publication 1346 October 1, 2012 Part 1 Page 232
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.08 Jurat Language Text Selections continued 

 

lections 

eme t only when taxpayer 

Selection D1 

Electronic Funds Withdrawal Consent Se

Include an Electronic Funds Withdrawal Con nt stat n se

has selected the Electronic Funds Withdrawal option 

 Consent for Forms 1040, 1040Aor 1040EZ 

with all Electronic Funds Withdrawal (EFW) returns 

Electronic Funds Withdrawal

Statement MUST BE included 

Electronic Funds Withdrawal Consent 

If applicable, I authorize the U.S. Treasury and its designated Financial Agent to 

initiate an ACH electronic funds withdrawal (direct debit) entry to the financial 

institution account indicated in the tax preparation software for payment of my 

Federal taxes owed on this return and/or a payment of estimated tax, and the 

financial institution to debit the entry to this account. This authorization is to 

remain in full force and effect until I notify the U.S. Treasury Financial Agent to 

terminate the authorization. To revoke (cancel) a payment, I must contact the U.S. 

Treasury Financial Agent at 1-888-353-4537. Payment cancellation requests must be 

received no later than 2 business days prior to the payment (settlement) date. I 

also authorize the financial institutions involved in the processing of the 

electronic payment of taxes to receive o de al f at c nfi nti in orm ion necessary to answer 

inquiries and resolve issues related t t a n I t o he p yme t. fur her acknowledge that the 

personal identification number (PIN) below is my signature for my electronic income 

tax return and, if applicable, my Electronic Funds Withdrawal Consent. 

Note: Many Software products are designed to include Form 8879 or 8878 

(e.g. as required for Practitioner PIN method returns), if Form 8879 or 

8878 is not used for an EFW return or document you must still provide 

EFW consent language to the taxpayer as above. 

 

 

Publication 1346 October 1, 2012 Part 1 Page 233 
SECTION 13 – ELECTRONIC SIGNATURES SP F TI ECI ICA ONS

.08 Jurat Language Text Selections continued 

Taxpayer Signat Selec ure tions 

Selection T1 

Use this signature selection when filing a Form 1040, 1040A

Select PIN method will be used to sign the return 

 or 1040EZ and the SelfI am signing this Tax Return/Form and Electronic Funds Withdrawal Consent, if 

applicable, by entering my PIN below. 

------------------------------------------------------------------------------ Primary Taxpayer PIN: _ _ _ _ _ Date:_ _ _ _ _ _ _ _ 

Primary Taxpayer Date of Birth: _ _ _ _ _ _ _ _ 

Primary Taxpayer Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _ * 

Primary Taxpayer Prior Year PIN _ _ _ _ _* 

Primary Electronic Filing PIN: _ _ _ _ _ * Spouse’s PIN: _ _ _ _ _ 

Spouse’s Date of Birth: _ _ _ _ _ _ _ _ 

Spouse’s Prior Year Adjusted Gross Income: _ _ _ _ _ _ _ _ _ _ _ _ _ * 

Spouse’s Prior Year PIN _ _ _ _ _* 

Spouse’s Electronic Filing PIN: _ _ _ _ _ * 

*NOTE: Taxpayers may use either the Prior Year AGI or Prior Year PIN/Electronic 

 Filing PIN for authentication. If all three are included in the record only one 

 has to match IRS records. 

Selection T2

 

 

Publication 1346 October 1, 2011 Part 1 Page 234
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.08 Jurat Language Text Selections continued 

 

 

Selection T6 

Use

ERO

 this signature selection for returns filed using the Practitioner PIN method. 

 is required to retain Form 8879, IRS e-file Signature Authorization, that 

has been signed by the taxpayer(s) 

 

I am signing this Tax Return and Electronic Funds Withdrawal Consent, if 

applicable, by entering my PIN below. 

------------------------------------------------------------------------------ Taxpayer’s PIN:_ _ _ _ _ Date_ _ _ _ _ _ _ _ 

Spouse’s PIN: _ _ _ _ _ 

 

Selection T8 – Decedent Returns only with Form 1310 attached Must be included with all Decedent Returns when Form 1310 is attached. 

 

Use this selection only for Form 1040, 1040A, or 1040EZ Dece

are filed with a Form 1310, Statement of Person Claiming Ref

Taxpayer. If both taxpayers are shown as decedents on this r

e

dent returns that 

und Due a Deceased 

eturn, two Forms 

ach decedent. 

 

Form 1310 Signature and Verification 

Completion of this section indicates that I am requesting a refund of taxes 

overpaid by or on behalf of the decedent. Under penalties of perjury, I 

declare that I have examined this Form 1310 claim, and to the best of my 

knowledge and belief, it is true, correct, and complete. 

------------------------------------------------------------------------------ 

________________________________________________ _ _ _ _ _ _ _ _ 

Signature of person claiming refund (35 character limit) Date 

1310 are required, and T8 information must be completed for 

 

Publication 1346 October 1, 2012 Part 1 Page 235 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text - Codes A, C or D 

 Tax Year 2012 Jurat/Disclosure Code A Text | 

Online Self-Select PIN Form 1040, 1040Aor 1040EZ 

Perjury Statement 

Under penalties of perjury, I declare that I have examined thi

any accompanying statements and schedules and, to the best of my

belief, it is true, correct, and complete. 

s return, including 

 knowledge and 

 Disclosure

I consent to allow my Intermediate Service Provider, transmitter, or Electronic 

Return Originator (ERO) to send my return to IRS and to receive the following 

for rejection 

lay in processing or refund; and, c) the date 

Consent to

information from IRS: a) an acknowledgeme

of transmission; b) the reason for any de

nt of receipt or reason 

of any refund. 

Additional Statements may be required. See Special Optional Text Selections 

for Jurat/Disclosure Codes A,C or D in this section. 

Electronic Funds Withdrawal Consent - MUST BE included with all returns with 

Electronic Funds Withdrawal 

Form 1310 Signature and Verification – Decedent returns with Form 1310 only.

 

I am signing this Tax Return/Form and Electronic Funds Withdrawal Consent, if 

------------ 

_ _ h: _ _ _ _ _ _ _ _ 

Primary Taxpayer Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _* 

Primary Taxpayer Prior Year PIN _ _ _ _ _* 

Primary Electronic Filing PIN:_ _ _ _ _* 

Spouse PIN:_ _ _ _ _ 

Spouse Date of Birth: _ _ _ _ _ _ _ _ 

Spouse Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _*

Spouse Prior Year PIN _ _ _ _ _* 

Spouse Electronic Filing PIN:_ _ _ _ _* 

_________________________________________________________________________________ 

*NOTE: Taxpayers may use either the Prior Year AGI or Prior Year PIN or the 

Electronic Filing PIN for authentication. If all three are included in the record 

only one has to match IRS records. 

Publication 1346 October 1, 2012 Part 1 Page 236

applicable, by entering my PIN below. 

------------------------------------------------------------------

Primary Taxpayer PIN: _ _ _ _ _ Date:_ _ _ _ _ _ 

Primary Taxpayer Date of Birt
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text – Codes A, C or D continued 

 Tax Year 2012 Jurat/Disclosure – Code C Text |

Self-Select PIN by ERO Form 1040, 1040Aor 1040EZ 

ERO Declaration 

I declare that the information contained in this electronic tax return is the 

 furnished me a 

 this electronic 

by the taxpayer. 

are I have entered 

preparer’s identifying information in the appropriate portion of this 

es of perjury I 

best of my knowledge 

lete. This declaration is based on all 

. 

 

 _ _ _ _ _ _ _ _ _ 

return, including 

any accompanying statements and schedules and, to the best of my knowledge and 

 or Electronic 

ve the following 

reason for rejection of 

 refund; and, c) the date 

of any refund. 

nt, if 

 _ _ _ 

Primary Taxpayer Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _* 

Primary Taxpayer Prior Year PIN _ _ _ _ _* 

Primary Electronic Filing PIN:_ _ _ _ _* 

Spouse PIN:_ _ _ _ _ 

Spouse Date of Birth: _ _ _ _ _ _ _ _ 

Spouse Prior Year Adjusted Gross Income:_ _ _ _ _ _ _ _ _ _ _ _*

Spouse Prior Year PIN _ _ _ _ _* 

Spouse Electronic Filing PIN:_ _ _ _ _* 

_________________________________________________________________________________ 

*NOTE: Taxpayers may use either the Prior Year AGI or Prior Year PIN or the 

Electronic Filing PIN for authentication. If all three are included in the 

record only one has to match IRS records. 

Publication 1346 October 1, 2012 Part 1 Page 237

information furnished to me by the taxpayer. If the taxpayer

completed tax return, I declare that the information contained in

tax return is identical to that contained in the return provided 

If the furnished return was signed by a paid preparer, I decl

the paid 

electronic return. If I am the paid preparer, under the penalti

declar that I have exami e ned this electronic return, and to the 

and belief, it is true, correct, and comp

information of which I have any knowledge

ERO Signature 

I am signing this Tax Return by entering my PIN below. 

ERO’s PIN _ _

 (enter EFIN plus 5 Self-Selected numeric) 

Perjury Statement 

Under penalties of perjury, I declare that I have examined this 

belief, it is true, correct, and complete. 

Consent to Disclosure 

I consent to allow my Intermediate Service Provider, transmitter,

Return Originator (ERO) to send my return/form to IRS and to recei

information from IRS: a) an acknowledgement of receipt or 

transmission; b) the reason for any delay in processing or

I am signing this Tax Return and Electronic Funds Withdrawal Conse

applicable, by entering my PIN below. 

Additional Statements may be required. See Special Optional Text Selections 

returns with 

wal 

10 only.

for Jurat/Disclosure Codes A, C or D in this section. 

Electronic Funds Withdrawal Consent - MUST BE included with all 

Electronic Funds Withdra

Form 1310 Signature and Verification – Decedent returns with Form 13

------------------------------------------------------------------------------ 

Primary Taxpayer PIN: _ _ _ _ _ Date:_ _ _ _ _ 

Primary Taxpayer Date of Birth: _ _ _ _ _ _ _ _ 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text – Code A, C or D continued 

 Tax Year 2012 Jurat/Disclosure – Code D Text | Practitioner PIN Method Form 1040, 1040A, 1040EZ 

Form 8879, IRS e-file Signature Authorization required 

ERO Declaration 

I declare that the information contained in this electronic ta

information furnished to me by the taxpayer. If the taxpayer fu

completed tax return, I declare that the information contained in

tax return is identical to that contained in the return provid

If the furnished return was signe

x return is the 

rnished me a 

 this electronic 

ed by the taxpayer. 

d by a paid preparer, I declare I have entered 

tion of this 

 of perjury I 

e ned this electronic return, and to the best of my knowledge 

 complete. This declaration is based on all 

 

 _ _ _ _ _ _ _ _ _ 

ury, I declare that I have examined this return, including 

r, or Electronic 

Return Originator (ERO) to send my return/form to IRS and to receive the 

eceipt or reason for 

processing or refund; 

 Text Selections 

the paid preparer’s identifying information in the appropriate por

electronic return. If I am the paid preparer, under the penalties

declar that I have exami

and belief, it is true, correct, and 

information of which I have any knowledge. 

ERO Signature

I am signing this Tax Return by entering my PIN below. 

ERO’s PIN _ _ (enter EFIN plus 5 Self-Selected numeric) 

Perjury Statement 

Under penalties of perj

any accompanying statements and schedules and, to the best of my knowledge and 

belief, it is true, correct, and complete. 

Consent to Disclosure 

I consent to allow my Intermediate Service Pro er r mitte vid , t ans

following information from IRS: a) an acknowledgement of r

rejection of transmission; b) the reason for any delay in 

and, c) the date of any refund. 

Additional Statem b quired. See Spe ents may e re cial Optional

for Jurat/Disclosure Codes A, C or D in this section. 

Electronic Funds Withdrawal Consent – The EFW language is to be included on 

Form 8879 that is required to be signed by the taxpayer. 

Form 1310 Signature and Verification – Decedent returns with Form 1310 only.

onsent, if applicable, 

by entering my PIN below. 

-------------------------------------------------------------------------------------- 

Taxpayer’s PIN:_ _ _ _ _ Date: _ _ _ _ _ _ _ _ 

Spouse’s PIN: _ _ _ _ _ 

______________________________________________________________________________________ 

Publication 1346 October 1, 2012 Part 1 Page 238

I am signing this Tax Return and El ctronic Funds Withdrawal e C
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.09 e-file Jurat/Disclosure Text – Code A, C or D continued 

______________________________________________________________________________

 or D

 |

______________ 

Jurat/Disclosure 

ion applies. The 

ext below 

 Special Condition Text Selections 

Use with Jurat/Disclosure Codes A, C 

 Tax Year 2012 

 

________________________________________________________________

The Special Condition Text Selections below are to be used with 

Code A, C or D as appropriate. These statements do not have to be provided to 

all taxpayers, but they MUST be provided when the Special Condit

jurat language A, C or D displays on the previous pages refer to the t

but do not include the entire text in the display. 

Selection D1 

Electronic Funds Withdrawal Consent for Forms 1040, 1040Aand 

(Include this statement only with Electronic Funds Withdra

was not completed). 

Electronic Funds Withdrawal Consent 

1040EZ

wal returns if Form 8879 

 

If applicable, I authorize the U.S. Treasury and its designated Financial Agent 

to initiate an ACH electronic funds withdrawal (direct debit) entry to the 

financial institution account indicated in the tax preparation software for 

payment of my Federal taxes owed on this return and/or a payment of estimated 

tax, and the financial institution to debi the entry to th t is account. This 

authorization is to remain in full force and effect until I notify the U.S. 

Treasury Financial Agent to terminate the authorization. To revoke (cancel) a 

payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537. 

Payment cancellation requests must be received no later than 2 business days 

prior to the payment (settlement) date. I also authorize the financial 

institutions involved in the processing of the electronic payment of taxes to 

receive confidential information necessary to answer inquiries and resolve 

issues related to the payment. I further acknowledge that the personal 

identification number (PIN) below is my signature for my electronic income tax 

return and, if applicable, my Electronic Funds Withdrawal Consent. 

See additional information regarding the electronic funds withdrawal (EFW) consent 

under the selection D1 explanation in Section 13.08. 

Signature of person claiming refund (35 character limit) Date 

Publication 1346 October 1, 2012 Part 1 Page 239
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.10 Validation of Electronic Signatures for file eic s res: 

 

achment 1. 

The following Error Reject Codes are used for electron ignatu

NOTE: Error Reject Code definitions can be found in Publication 1346, 

Part 1, Att

01. General Error Reject Code for Electronic Signature 

ERC 0689 and 1150 

02. Online PIN Error Reject Codes 

03 Error Reject Codes

 ERC 0681, 0682 and 0696 

. Practitioner PIN 

 ERC 0695, 0697, 0698 and 0699 

04. Self-Select PIN Error Reject Codes

C 0670, 0671 and 0694 

05. The following Error Reject Codes are valid for Online, Practitioner

 ER

 

 and Self-Select PIN methods: 

 ERC 0668, 0669, 0672, 0674, 0675, 0676, 0677, 0678, 0679, 0680, 

 0683, 0684, 1150, 1151, 1155 and 1156 

 

Publication 1346 October 1, 2012 Part 1 Page 240
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.11 Frequently Asked Questions for preparing and e-filin

Why is my date of birth required with this method? 

The Date of Birth is required as part of the authentication pr

taxpayer. It will be matched against Social Security Records. Th

be rej

g your own tax return 

ocess for the 

e return will not 

ected if the Date of Birth does not match. However, the Acknowledgement 

Birth Validity Code. It will advise you if 

d or mismatched. The following values will be 

tion Not Required 

t? 

829-1040. If you can provide certain 

ive (such as your name, SSN, and 

 amount or prior year 

t a free transcript. Allow 7 to 10 days to 

or the original AGI. 

y be able to obtain an 

Record will contain the field Date of 

the dates of birth submitted were vali

returned: 

• "0" = Date of Birth Valida

• "1" = All Dates of Birth Valid 

• "2" = Primary Date of Birth Mismatch 

• "3" = Spouse Date of Birth Mismatch 

• "4" = Both Dates of Birth Mismatch 

How can I get my prior year information if I do not have i

You may call the IRS toll free number at 1-800-

information to the Customer Service Representat

current address), you may receive the prior year original AGI

PIN over the phone or you may reques

receive the transcript. Be sure to ask f

If your prior year information is unavailable, you ma

Electronic Filing PIN.

If my spouse and I are filing jointly, do we both need a PIN? 

o

Yes, each taxpayer must sign using a PIN. You will each choose any five digits, 

e of Birth and 

ng PIN from the 

x return) provided to the IRS is used to verify the taxpayer's identity. |

status last year, what 

Adjusted Gross Income (AGI) or PIN do I use? 

If the change is to Married Filing Jointly, then you will your individual original 

total Adjusted Gross Income amount or PIN from their respective 2011 tax returns.| 

If the change is from Married Filing Jointly, then you will use the same original 

total Adjusted Gross Income amount or PIN from the 2011 joint return. | 

What AGI amount should I use to file jointly this year if I have a different spouse 

than 

Use the AGI amount or PIN from the joint return filed with the ex-spouse. 

Publication 1346 October 1, 2012 Part 1 Page 241

except all zeros, as the electronic signatures. 

What happens if I use the same PIN as some one else? 

It is acceptable for two taxpayers to ch ose the same five digit PIN. 

The taxpayer's personal information (Social Security Number, Dat

original Adjusted Gross Income or Prior Year PIN/Electronic Fili

2011 ta

My filing status this year is not the same as my filing 

last year? 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

What AGI amount should I use when my spouse earned all the wag

Both taxpaye

es? 

rs on the joint return will use the total AGI amount from the 

vided between the primary 

d be used? 

RS by November 30,|

(zero) for the AGI amount. If the return is rejected due to |

g the actual values. 

ntered the Prior Year|

 this field 

 should be left 

lance due 

ile Form 1040-V, 

se is unable to sign 

azardous duty area, 

her statement? 

 serving in a 

nistan), and you do 

ower of attorney or other statement, you can sign for your spouse. 

ains that your 

ial tax rules for 

bat zone, or who are in missing status as a result 

x Guide. 

 located? 

originally filed return. The AGI amount should not be di

and the spouse. 

If the return was filed late, what Prior Year AGI amount shoul

r

i

If the 2011 tax return was not received and processed by the I

2012, enter “0” 

mismatch of the Prior Year AGI, resubmit the return usin

If a 2010 tax return was not filed, what amount should be e

AGI or prior year PIN? 

Enter “0” (zero) for the original Prior Year AGI. Do not leave

blank. However, the Prior Year PIN/Electronic Filing PIN field

blank. 

Are all taxpayers who file electronically required to pay any ba

electronically? 

No. Taxpayers who prefer to pay by check or money order should f

Payment Voucher. 

Can the taxpayer electronically file a joint return if the spou

because he or she is serving in a combat zone, or a qualified h

and the taxpayer does not have a power of attorney or ot

If your spouse is unable to sign the return because he or she is

combat zone (such as the Persian Gulf Area, Yugoslavia, o Afgha

not have a p

Attach a signed statement to your return that explains that expl

spouse is serving in a combat zone. For more information on spec

persons who are serving in a com

of serving in a combat zone, see Publ cation 3, Armed Forces’ Ta

If the returns rejects, where are Error Reject Code explanations

The Error Reject Codes can be found in the Publication 1346, Electronic Return File 

Specification and Record Layouts for Individual Income Tax Return for TY 2012, Part 

2, Attachment 1. 

If the taxpayer had an ITIN (IRS Individual Taxpayer Identification Number) when 

they filed their 2011 tax return, but now have a SSN this filing season (TY2012),| 

what Prior Year AGI amount should be used?

If the taxpayer had ITIN when they filed their 2011 tax return, but now have an |

What Prior Year PIN should be used when the return originally rejected and the 

corrected return was retransmitted with a different PIN? 

The PIN from the accepted e-filed return must be used. 

Publication 1346 October 1, 2012 Part 1 Page 242

SSN to file their 2012 tax return, they should use “0” (zero) as the Prior Year AGI 

amount. 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.12 Frequently Asked Questions for an Electronic Return Originator 

 has the PIN on it. 

he taxpayer with a 

ll be available 

n, the PIN can 

e signature line of the tax return to avoid additional 

y be able to obtain 

How would my client get a copy of their Prior Year PIN? 

EROs will need to provide taxpayers with documentation that

Tax Preparation software should be capable of providing t

copy of the PIN used in their current tax return so that it wi

for them to use as an authenticator next year. As a suggestio

be preprinted on th

paper generation. 

If the prior year information is unavailable, the taxpayer ma

an Electronic Filing PIN. 

What is an ERO EFIN/PIN? 

The ERO PIN is the ERO's electronic signature. For consistency, each ERO is 

ll returns for this 

be your EFIN and it 

elect any five digits except all zeros 

splaying an error 

ization for an e-filed 

e Form 8879 when 

umber (PIN) on his or 

RS e-file Signature 

Authorization format. A copy can also be obtained from IRS website, keyword 

ble on the site. 

their electronic return? 

 must receive a 

 the taxpayer 

he return or release it for transmission to the IRS. 

e clients? 

Yes, it is acceptable to assign the same PIN for multiple clients. 

Where can I find a list of ERO and taxpayer responsibilities when using the 

Self-Select PIN Method? 

As an ERO, your responsibility is to provide the taxpayer with Form 8879 

along with their return for review. You are required to generate or enter 

the header information, all five tax return line items in Part I, and the ERO 

firm name in Part II. You may also systemically generate or manually assign the 

taxpayer's PIN in Part II. 

Publication 1346 October 1, 2012 Part 1 Page 243

encouraged to use the same 11 numbers for their ERO PIN on a

filing season. The first six positions of your ERO PIN must 

must match the EFIN in the DCN. You may s

for the next five positions. 

Will the ERO EFIN/PIN be acknowledged? 

If the ERO EFIN/PIN is not present, the return will reject di

reject code. 

What is Form 8879, IRS e-file Signature Authorization? 

Form 8879 is the declaration document and signature author

return filed by an electronic return originator (ERO). Complet

the Practitioner PIN Method is used or when the taxpayer authorizes the ERO to 

enter or generate the taxpayer’s personal identification n

her e-filed individual income tax return. 

Where can a copy of Form 8879 be obtained? 

Some tax preparation software includes Form 8879, I

Form 8879. A Spanish version, Form 8879-SP, is also availa

Can the taxpayer give me their PIN verbally to enter in 

Yes, a taxpayer can provide their PIN verbally. However, you

completed Form 8879, IRS e-file Signature Authorization, from

before you submit t

Is it acceptable for the ERO to cho se the same PIN for mult l o ip
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

Frequently Asked Questions for an Electronic Return Originator – CONTINUED - 

he taxpayer completed 

d on the return 

rom the taxpayer. You are required to generate or 

n Part I, and 

ate or manually 

her return preparer 

rer in the 

s of who prepared 

a paid preparer, 

 in the 

 Form 8879 based 

e return information you received from the taxpayer. You are required to 

line items in 

mically generate 

 of the tax return 

n an Application for Extension of Time 

4868 and Form 2350, eir PIN on Forms 

ages. A copy can be 

ish version, Form 

Do not send Form 8879 to the IRS unless requested to do so. Retain the 

completed Form 8879 for 3 years from the return due date or IRS received date, 

whichever is later. 

Is it acceptable for an Electronic Return Originator (ERO) to electronically 

image and store Form 8879 and Form 8878 and meet the document retention 

requirement? 

Forms 8879 and 8878 may be retained electronically in accordance with the 

recordkeeping guidelines in Rev. Proc. 97-22, which is on page 9 of Internal 

Revenue Bulletin 1997-13 at Internal Revenue Bulletin 1997-13

What is my responsibility as an ERO using Form 8879 when t

their own return? 

As an ERO, your responsibility is to complete Form 8879 base

information you received f

enter the header information, the five tax return line items i

the ERO firm name in Part II. You may also systemically gener

assign the taxpayer PIN in Part II. 

What is my responsibility as an ERO using Form 8879 when anot

completed the taxpayer's return? 

As an ERO, your responsibility is to identify the paid prepa

appropriate fields of the electronic return record, regardles

the return. For example, if a collected return is signed by 

the ERO must enter the paid preparer's identifying information

appropriate portion of the electronic return record. Complete

on th

generate or enter the header information, the five tax return 

Part I, and the ERO firm name in Part II. You may also syste

or manually assign the taxpayer PIN in Part II. Page 1 and 2

should be retained until the end of the calendar year. 

Can a preparer enter the taxpayer's PIN o

to File? 

Yes. Form 8878, IRS e-file Signature Authorization for Form 

is available for taxpayers to authorize the ERO to input th

4868 and 2350. Form 8878 is included in some software pack

obtained from the IRS website, keyword Form 8878. Span

8878-SP, is also available on the website. 

Do I have to mail Form 8879 and Form 8878 to the IRS? 

. 

Publication 1346 October 1, 2012 Part 1 Page 244 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

.13 Practitioner PIN Method Questions and Answers 

The Practitioner PIN method does not require the taxpayer t

Prior Year AGI amount or Prior Year PIN. When using the Pra

Method, taxpayers must always appropriately sign a complete

 

o provide their 

ctitioner PIN 

d signature 

the Practitioner PIN Method and enter 

rization form. 

ctitioner PIN Method: 

40Aor 1040EZ 

 | 

PO/FPO addresses. 

 American 

American Samoa, 

try addresses. 

e to File). 

is no age restriction on who can use the Practiti ner PIN method; 

What forms or supporting documents must the ERO submit with Form 8453, 

U.S. Individual Income Tax Transmittal for an IRS e-file Return? 

The following forms or supporting documentation must be attached to 

Fo IRS e-file Return: 

he Procedures in Rev. Proc. 

d to a Fraudulent 

nd Airplanes (or 

ve (or 

return) 

estment Credit (if Historic Structure 

of NPS Form 

(Part 2 - 

Description of Rehabilitation), with an indication that it was received 

by the Department of the Interior or the State Historic Preservation 

Officer, together with proof that the building is a certified historic structure 

(or that such status has been requested) 

• Form 4136, Credit for Federal Tax paid on Fuels (if certificate and/or reseller 

statement is required)-attach the Certificate for Biodiesel and, 

if applicable, Statement of Biodiesel Reseller or a certificate from the 

provider identifying the product as renewable diesel and, if applicable, 

a statement from the seller 

• Form 5713, International Boycott Report 

Publication 1346 October 1, 2012 Part 1 Page 245

authorization form. Taxpayers, who use 

their own PINs in the electronic return record after reviewing the completed 

return, must still appropriately sign the signature autho

Who is eligible o use the Practitioner PI Method? t N 

c ge

n on

The following taxpayers are eligible to use the Pra

• Taxpayers who are eligible to file Form 1040, 10

 for Tax Year 2012. 

• Military personnel residing overseas with A

• U.S. citizens and resident aliens residing in the

Possessions of the Virgin Islands, Puerto Rico, 

Guam and Northern Marianas, or with foreign coun

• Taxpayers filing a Form 4868 (Extension of Tim

There o

everyone is eligible to use the Practitioner PIN method. 

rm 8453, U.S. Individual Income Tax Transmittal for an 

• Appendix A, Statement by Taxpayer Using t

2009-20 to Determine a Theft Loss Deduction Relate

Investment Arrangement 

• Form 1098-C, Contributions of Motor Vehicles, Boats, a

acceptable documentation/required donor documentation) 

• Form 2848, Power of Attorney and Declaration of Representati

POA that states the agent is granted authority to sign the 

• Form 3115, Application for Change in Accounting Method 

• Form 3468, Computation of Inv

Certificate is required) atta h a copy of the first pa 

10-168a, Historic Preservatio Certification Applicati 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

qualified appraisal is required) or Section B, Donated Property, and any 

al or partnership 

n of Divorced or 

nts (or certain pages from a post-1984 decree or agreement, 

spect to Foreign 

 attach the 

of Biodiesel 

ng the product as 

e reseller 

ired attachments 

ets (Form 1040) (or a 

not to include your 

ng-term capital gain 

he form 8453? 

t be electronically 

e Practitioner PIN Method benefit the ERO? 

re option for EROs to 

 to 

ross Income amount 

od. 

st of EROs and Taxpayer responsibilities when 

hod? 

 -CONTINUED- 

• Form 8283, Non-Cash Charitable Contributions, Section A (if any statement or 

related attachments (including any qualified apprais

Form 8283) 

• Form 8332, Release of Claim to Exemption for Childre

Separated Pare

see instructions) 

• Form 8858, Information Return of U.S. Persons with Re

Disregarded Entities 

• Form 8864, Biodiesel and Renewable Diesel Fuels Credit

certificate for Biodiesel and, if applicable, Statement 

Reseller or a certificate from the provider identifyi

renewable diesel and, if applicable, a statement from th

• Form 8885, Health Coverage Tax Credit, and all requ

• Form 8949, Sales and Other Dispositions of Capital Ass

statement with the same information), if you elect 

transactions 

on the electronic short-term capital gain (loss) or lo

(loss) records 

How long should an ERO retain and make available to the IRS t

A copy of the Form 8453 and supporting documents that canno

transmitted are required to be retained until the end of the calendar year. 

How does th

The Practitioner PIN Method offers an additional signatu

use in preparing and transmitting Form 1040, 1040Aor 1040EZ

IRS. Neither the Date of Birth nor the Prior Year Adjusted G

or Prior Year PIN is needed to use the Practitioner PIN Meth

Where can I find a complete li

using the Practitioner PIN Met

Responsibilities are located on page 2 of Form 8879, "IRS e-fi

Authorization". 

le Signature 

What is the purpose of Form 8879, "IRS e-file Signature Authorization"? 

e-filed return filed by an electronic return originator (ERO). Complete Form 

8879 when the Practitioner PIN Method is used or when the taxpayer authorizes 

the ERO to enter or generate the taxpayer's personal identification number 

(PIN) on his or her e-filed individual income tax return. 

Where can I obtain a copy of Form 8879? 

Some tax preparation software includes form 8879, IRS e-file Signature 

Authorization format. A copy can also be obtained from the IRS website, keyword 

Form 8879. A Spanish version, Form 8879-SP, is also available on the site. 

Publication 1346 October 1, 2012 Part 1 Page 246

Form 8879 is the declaration document and signature authorization for an 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

Practitioner PIN Method Questions and Answers-CONTINUEDhe IRS? 

so. Retain the 

 or IRS received date, 

is later. 

ny balance due 

y check or money order should file Form 

orm 8879, IRS e-file Signature Authorization, can 

e the same PIN to sign their return? 

git PIN. The 

 to verify the 

use is unable to 

 combat zone or a hazardous duty area, 

 of attorney or other statement? 

r she is serving in 

 the Persian Gulf Area, Yugoslavia, or Afghanistan), n power of attorney or other statement, you can sign for 

o t to your return that explains that your 

spouse is serving in a combat zone. For more information on special tax rules 

o combat zone, or who are in missing status as a 

result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. 

When you receive your Acknowledgement Record, all accepted returns will have 

the PIN Presence Indicator. One of the following values will be returned: 

• "1" = Practitioner PIN 

• "3" = Self-Select PIN by Online Used 

• "4" = State Only. No PIN 

• "Blank" = Return Rejected with PIN 

Publication 1346 October 1, 2012 Part 1 Page 247

Do I mail Form 8879, IRS e-file Signature Authorization, to t

Do not send Form 8879 to the IRS unless requested to do 

completed Form 8879 for 3 years from the return due date

which ever 

Are all taxpayers who file electronically required to pay a

electronically? 

No. Taxpayers who prefer t

1040-V, Payment Voucher. F

o pay b

not be used to transmit any payments. 

Can the taxpayer use the same PIN next year? 

Yes, or they may choose a new PIN. 

Can two taxpayers select and us

It is acceptable for two taxpayers to choose the same five di

taxpayer's personal information provided to the IRS is used

taxpayer's identity. 

Do both taxpayers filing a joint return need a PIN? 

Yes, each taxpayer must sign using a PIN. 

Can the taxpayer electronically file a joint return if the spo

sign because he or she is serving in a

and the taxpayer does not have a power

If your spouse is unable to sign the return because he o

a combat zone (such as

a d you do not have a 

y ur spouse. Attach a signed statemen

f r persons who are serving in a 

How do I know the IRS received the taxpayer's PIN? 

• "2" = Self-Select PIN by Practitioner Used 
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

 Practitioner PIN Method Questions and Answers-CONTINUED- 

 each ERO is 

all returns for this filing 

our EFIN and it must match 

 all zeros, for the next 

 PIN Method? 

What is an ERO EFIN/PIN? 

The ERO PIN is the ERO's electronic signature. For consistency,

encouraged to use the same 11 numbers for their PIN on 

season. The first 6 positions of your ERO PIN must be y

the EFIN in the DCN. You may select any 5 digits, except

five positions. 

Where can I find the Error Reject Codes for the Practitioner

The Error Reject Codes can be found in the Publication 1346, "Electronic 

idual Income Tax 

 | 

return, how is an 

tion based on an 

submitted? 

 return, and is 

on or exemption 

x publication, an 

no official form 

t support the Election 

py of the election to 

r an IRS e-file Return. 

d in their electronic 

ou must receive a 

om the taxpayer 

Return File Specifications and Record layouts for the Indiv

Returns for TY2012, Part 1, Attachment 1." 

If my client used the Practitioner PIN Method to sign their 

election for certain tax treatment, status, exception or exemp

instruction for the tax form or in a related tax publication 

If your client uses the Practitioner PIN Method to sign their

making an election for certain tax treatment, status, excepti

based on an instruction for the tax form or in a related ta

Election Explanation Record (ELC) must be used if there is 

designed for the election. Your tax software, however, mus

Explanation Record. Practitioners should not attach a co

the Form 8453, U.S. Individual Income Tax Transmittal fo

Can the taxpayer verbally provide their PIN to be entere

record? 

Yes, a taxpayer can provide their PIN verbally. However, y

completed Form 8879, IRS e-file Signature Authorization, fr

before you submit the return or release if for transmission 

Is it acceptable for 

to the IRS. 

 PIN for multiple clients? 

ients. 

payer has 

on the return 

o generate or 

ms in Part I, and 

firm name in Part II. You may also system generate or manually assign 

the taxpayer PIN in Part II. 

No. Form 8879, , must be completed. 

Why is Form 8878 needed for Form 4868 filers if there is no signature requirement 

on Form 4868? 

A Form 8878 is required by Form 4868 filers when they need to make an Electronic 

funds Withdrawal and they want to authorize the ERO to enter the taxpayers PIN. 

Form 8878 is not required for Form 4868 when there is no Electronic Funds 

Withdrawal. 

Publication 1346 October 1, 2012 Part 1 Page 248 

the ERO to choose the same

Yes, it is acceptable to assign the same PIN for multiple cl

What is the EROs responsibility in using Form 8879 when the tax

completed their own return and just need it transmitted? 

As an ERO, your responsibility is to complete Form 8879 based 

information you received from the taxpayer. You are required t

enter the header information, the five tax return line ite

the ERO 

Can Form 8879 be used to request an extension of time to file? 

IRS e-file Signature Authorization for Form 4868 or Form 2350
SECTION 13 – ELECTRONIC SIGNATURES SPECIFICATIONS

Practitioner PIN Method Questions and Answers-CONTINUEDtension of Time 

for Application for form 

rize the ERO to input their 

IRS website, keyword 8878. 

he website. 

ng Form 2350.

ice to input 

file? 

Your client my authorize you to input his/her PIN by completing from 8878. 

Provide this form to the taxpayer along with a copy of the extension of time 

to file application for their review. It is not necessary for both taxpayers 

e-filing a joint extension application to authorize the ERO to enter their 

taxpayer PIN. See additional instructions on form 8878. 

Publication 1346 October 1, 2015 Part 1 Page 249

Can a preparer enter the taxpayer's PIN on a Application for Ex

to File? 

Yes. Form 8878, IRS e-file Signature Authorization 

4868 and Form 2350, is available for taxpayers to autho

PIN on Forms 4868 or 2350. A copy can be obtained from 

A Spanish version, Form 8878-SP, is also available on t

NOTE: The Practitioner PIN Method can not be used when fili

What should I do if my client is unable to return to my off

his/her PIN on an Application for an Extension of Time to 
 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 262

0001 o 

o 

Page 1 of Form 1040, 1040A, or 1040EZ must be present. 

 

The Summary Record must be present. 

 | 

0002 o Form 1040 - When More than Four Dependents Box (SEQ 0209), equals 

“X”, Dependent First Name 1 (SEQ 0170) must equal “STMbnn”. 

0003 o Tax Return Record Identification – The Tax Period of Form 

1040/1040A/1040EZ Page 1, must equal "201212" and Tax Period of Form 

1040/1040A (SEQ 0765), must also equal "201212".

|

 |

 |

|

 

0004 o 

o 

o 

o 

Tax Form - Primary SSN (SEQ 0010) must be within the valid ranges of 

SSN/ITIN's and cannot equal an ATIN. It must equal all numeric 

characters and cannot equal all blanks, zeros, ones, twos, threes, 

fours, fives, sixes, sevens, or eights. Refer to Attachment 9 for 

valid ranges of Social Security/Taxpayer Identification Numbers. 

Primary SSN (SEQ 0010) is a required field. 

 

Primary SSN (SEQ 0010) of the Tax Form must equal Taxpayer 

Identification Number (SEQ 0003) of Tax Return Record Identification 

Page 1. 

Taxpayer Identification Number (SEQ 0003) of Tax Return Record 

Identification Page 1 must be significant. 

 

 

 

0005 o Statement Record - The maximum number of Statement References within 

a tax return is 30. (A Statement Reference is defined as "STMbnn"; 

the value of "nn" refers to the Statement Number.) See Section 8 for 

Statement Record information. 

0006 o 

o 

o 

o 

o 

o 

Tax Form - Only the following characters are permitted in the Primary 

Name Control (SEQ 0050) and Spouse's Name Control (SEQ 0055): alpha, 

hyphen, and space. The Name Control cannot contain leading or 

embedded spaces. The left-most position must contain an alpha 

character. 

Primary Name Control (SEQ 0050) is a required field. 

Spouse's Name Control (SEQ 0055) is a required field when Filing 

Status (SEQ 0130) equals "2" or "3". On Form 1040EZ, Spouse's Name 

Control (SEQ 0055) is a required field when Secondary SSN (SEQ 0030) 

is significant. 

See Section 7.01 for Name Control format. 

 

-|

 -|

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 263

0007 o 

o 

o 

Tax Form - Street Address (SEQ 0080) is alphanumeric and cannot have 

leading or consecutive embedded spaces. The left-most position must 

contain an alpha or numeric character. The only special characters 

permitted are space, hyphen (-), and slash (/). See Section 7.03 for 

Street Address format. 

Street Address (SEQ 0080) is a required field. 

Exception: This check is not performed when Address Ind (SEQ 0097) 

equals “3”, indicating a foreign address. 

0008 o 

o 

Form 1040/1040A - Total Box 6a and 6b (SEQ 0167) must equal the 

number of boxes checked for Exempt Self (SEQ 0160) and Exempt Spouse 

(SEQ 0163). 

Form 1040/1040A - Filing Status (SEQ 0130) is a required field. |

 

0009 o State Record - The size of the fixed unformatted state record exceeds 

the maximum length. 

0010 o 

o 

o 

o 

o 

o 

Each field can contain only the type of data specified in its Field 

Description in Part 2 Record Layouts. 

Significant money amount fields must be right-justified (and zerofilled when transmitting in fixed format). Money amount fields must 

contain whole dollars (no cents). When a field is defined as "N 

(positive only)", the field must be present and must contain an 

amount greater than or equal to zero. 

For numeric fields that can contain a literal value, entries must be 

left-justified and blank-filled when transmitting in fixed format. 

When transmitting in variable format, only significant characters are 

transmitted. 

When transmitting in fixed or variable format, significant date 

fields must contain numeric characters in the following formats, 

unless otherwise specified in Part 2 Record Layouts: Year fields 

with a length of four positions = YYYY, date fields with six 

positions = YYYYMM, date fields with eight positions = YYYYMMDD 

unless otherwise specified. 

 

All alphanumeric fields must be left-justified (and blank-filled when 

transmitting in fixed format) unless otherwise specified. 

Form Payment - Taxpayer's Day Time Phone Number (SEQ 0090) is a 

required field and cannot equal all zeros or all blanks. 

0011 o Form 1040/1040A - When Exempt Self (SEQ 0160) equals "X", Total 

Exemptions (SEQ 0355) must be greater than zero. 

0012 o Form 1040/1040A - If Overpaid (SEQ 1260) is significant and ES 

Penalty Amount (SEQ 1300) is greater than Overpaid, then Amount Owed 

(SEQ 1290) must be significant. If Overpaid (SEQ 1260) is 

significant and ES Penalty Amount (SEQ 1300) is not greater than 

Overpaid, then Amount Owed (SEQ 1290) cannot be significant. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 264

0013 o RESERVED 

0014 o When there is an entry in a field defined as "NO ENTRY", the return 

will be rejected. (See Part 2 Record Layouts for "NO ENTRY" fields.) 

0015 o Schedule A - The following literal values cannot be present in Other 

Expenses Type (SEQ 0420, 0432) or in Other Expense Type (SEQ 0475): 

"CASUALTY", "CHILD CARE", "CHILD-CARE", "CHILDCARE", "DEPENDENT 

CARE", "MEDICAL", "THEFT". 

0016 o 

o 

Tax Form - Zip Code (SEQ 0095) must be within the valid ranges of zip 

codes listed for the corresponding State Abbreviation (SEQ 0087). 

The zip code cannot end in "00", with the exception of 20500 (the 

White House zip code). Refer to Attachment 3. 

Exception: This check is not performed when Address Ind 

(SEQ 0097) equals “3”, indicating a foreign address. 

0017 o RESERVED -|

 -|

 -|

 -|

 

0018 o RESERVED -|

 -|

 

0019 o 

o 

o 

o 

Tax Form - When Direct Deposit information is present, Routing 

Transit Number (RTN) (SEQ 1272) must contain nine numeric characters. 

The first two positions must be 01 through 12, or 21 through 32; the 

RTN must be present on the Financial Organization Master File (FOMF); 

and the banking institution must process Electronic Funds Transfer 

(EFT). See Section 6 for optional Routing Transit Number validation. 

Exception: Bypass this check if Form 8888 is present. 

Depositor Account Number (SEQ 1278) must be alphanumeric (i.e., only 

alpha characters, numeric characters, and hyphens), must be leftjustified with trailing blanks if less than 17 positions, and cannot 

equal all zeros. 

If Routing Transit Number (SEQ 1272) or Depositor Account Number 

(SEQ 1278) is significant, then Checking Account Indicator (SEQ 1274) 

or Savings Account Indicator (SEQ 1276) must equal "X". Both cannot 

equal "X". 

0020 o 

o 

o 

Tax Form - Name Line 1 (SEQ 0060) cannot have leading or consecutive 

embedded spaces. The only characters permitted are alpha, space, 

ampersand (&), hyphen (-), and less-than sign (<). The left-most 

position must be alpha. The less-than sign replaces the intervening 

space to identify the primary taxpayer's last name and cannot be 

preceded by or followed by a space. See Section 7.02 for Name Line 1 

format. 

Name Line 1 (SEQ 0060) is a required field. 

If the primary and the spouse have two different last names, the 

second less-than sign ("<") after the primary last name must be 

followed by an ampersand ("&"). 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 265

0021 o Tax Form - Name Line 2 (SEQ 0070) is alphanumeric and cannot have 

leading or consecutive embedded spaces. The only special characters 

permitted are space, ampersand (&), hyphen (-), slash (/), and 

percent (%). See Section 7.04 for Name Line 2 Format. 

0022 o 

o 

o 

Tax Form - State Abbreviation (SEQ 0087) must be significant and 

consistent with the standard state abbreviations issued by the Postal 

Service. Refer to Attachment 3 for State Abbreviations. 

State Abbreviation (SEQ 0087) is a required field. 

Exception: This check is not performed when Address Ind (SEQ 0097) 

equals “3”, indicating a foreign address. 

0023 o 

o 

o 

Tax Form - City (SEQ 0083) must be left-justified and must contain a 

minimum of three alpha characters. This field cannot contain 

consecutive embedded spaces and must contain only alphabetic 

characters and spaces. Do not abbreviate the city name. 

City (SEQ 0083) is a required field. 

Exception: This check is not performed when Address Ind (SEQ 0097) 

equals “3”, indicating a foreign address. 

0024 o Tax Form - If Address Ind (SEQ 0097) equals "1" (APO/DPO/FPO 

Address), then City (SEQ 0083) must equal "APO", “DPO” or "FPO", and 

State Abbreviation (SEQ 0087) must equal "AA", "AE", or "AP" with the 

appropriate Zip Code (SEQ 0095). If State Abbreviation (SEQ 0087) 

equals "AA", "AE", or "AP", then Address Ind (SEQ 0097) must 

equal "1". Refer to Attachment 4. 

0025 o RESERVED -|

 -|

 

0026 o Schedule A – General Sales Taxes Box (SEQ 0095) must equal blank. | 

0027 o 

o 

Summary Record - Electronic Return Originator Name (SEQ 0010) must be 

significant. 

Electronic EFIN of ERO (SEQ 0020) must be significant and equal to 

EFIN of Originator (SEQ 0008b) of Tax Return Record Identification 

Page 1. 

0028 o Tax Return Record Identification Page 1 – EFIN of Originator 

(SEQ 0008b) must contain a valid two-digit EFIN prefix code. Refer to 

Attachment 8 for Valid Two-Digit EFIN Prefix Codes. 

0029 o Tax Return Record Identification Page 1 - EFIN of Originator 

(SEQ 0008b) must be for a valid electronic filer. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 266

0030 o 

o 

o 

o 

Taxpayer Identification Number (SEQ 0003) of all data records in a 

tax return must contain the same Primary SSN. 

Schedule Occurrence Number (SEQ 0005 of the Schedule Record 

Identification) and Form Occurrence Number (SEQ 0005 of the 

Form Record Identification) must be significant and in ascending, 

consecutive numerical sequence beginning with "0000001". 

Note: For multiple occurrences of a schedule or form, the Page Number 

(SEQ 0002 of the Schedule or Form Record Identifications) must be 

sequential within each occurrence of a Schedule or Form. 

All pages of a multiple-page schedule or form must be present. 

Listed below are exceptions to this rule: 

• Page 2 may be present without Page 1 and vice versa for the 

following: Schedule E and Form 8283. 

• Page 2 need not be transmitted if there are no entries for that 

page (but Page 2 cannot be present without Page 1) for the 

following: Schedule C, Schedule D, Form 2441, and Form 4562. 

• Pages 2, 3 and 4 are optional for Form 2210 but Page 2, 3 and 4 

cannot be present without Page 1. 

• State Record ST 0001 may be present without ST 0002, but 

ST 0002 cannot be present without ST 0001. 

For Form 1040, Pages 1 and 2 must be present (Exception: State-Only 

returns), and the following cannot be present: Form 1040A Pages 1 

and 2, Form 1040EZ. 

For Form 1040A, Pages 1 and 2 must be present, and the following 

cannot be present: Form 1040 Pages 1 and 2, Form 1040EZ. 

For Form 1040EZ, must be present, and the following cannot be 

present: Form 1040 Pages 1 and 2, Form 1040A Pages 1 and 2. 

-|

 

-|

-|

-|

 

-|

 

 

-|

-|

-|

 

 

0031 o Tax Return Record Identification Page 1 - Return Sequence Number 

(RSN) (SEQ 0007) must be numeric. 

0032 o Tax Return Record Identification Page 1 - Declaration Control Number 

(DCN) (SEQ 0008) must be numeric. 

0033 o 

o 

Fields within a record cannot be longer than specified in Part 2 

Record Layouts. 

Name Line 1 (SEQ 0060) of the Tax Form can have a maximum of 35 

characters. See Section 7.02 for Name Line 1 format. 

0034 o Record ID Group - For each record, significant data must be present 

in the Record ID Group. 

0035 o Field Sequence Numbers can not be duplicated and must be in ascending 

order within each record. Field Sequence Numbers must be valid for 

that record. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 267

0036 o RESERVED -|

 -|

 -|

 -|

 -|

 -|

 

0037 o Form 1040/1040A - The number of Dependent Name Controls (SEQ 0172, 

0182, 0192, 0202 or in the related Statement Record), must equal the 

total of the following fields: Number of Children Who Lived with You 

(SEQ 0240), Number of Children Not Living with You (SEQ 0247), and 

Number of Other Dependents Listed (SEQ 0350). 

0038 o Form 1040A - Taxable Income (SEQ 0820) must be less than $100,000 and 

only the following can be present: Schedule B, Schedule EIC, 

Form W-2, Form 1099-R, Form 2210, Form 2441, Form 8863, Form 8867, 

Form 8880, Form 8888, Schedule 8812, Authentication Record, Preparer 

Note Record, Election Explanation Record, Regulatory Explanation 

Record and Form Payment. 

-|

|

|

 

 

0039 o Form 1040EZ - Primary taxpayer (and secondary taxpayer when Secondary 

SSN (SEQ 0030) is significant) must be under age 65. If born January 

01, 1948, taxpayer is considered to be age 65 at the end of 2012. 

Taxable Interest (SEQ 0380) cannot exceed $1,500, Taxable Income 

(SEQ 0820) must be less than $100,000, and only the following can be 

present: Form W-2, Form 8867, Form 8888, Authentication Record, 

Preparer Note Record, Election Explanation Record, Regulatory 

Explanation Record and Form Payment. 

 

 

 |

 

 

0040 o 

o 

State-Only – If the State Abbreviation (SEQ 0087) equals “SO” in 

variable format of the Form 1040 Page 1 record, then the highest 

sequence number present cannot be greater than the Address Indicator 

(SEQ 0097). 

If the State Abbreviation field equals “SO” in fixed format of the 

Form 1040 Page 1 record, then all fields beyond the Address Indicator 

field must be blank. 

0041 o Form 1040/1040A - Dependent entries must start on Line 1 of the 

dependent information. No lines may be skipped when completing the 

dependent information. 

0042 o State-Only Returns – No other records, other than the following must 

be present: Form 1040 Page 1, State Generic Record, Unformatted 

Record and Summary Record. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 268

0043 o 

o 

Form 1040/1040A – When Filing Status (SEQ 0130) equals "4", at least 

one of the following fields must be significant: Qualifying Name for 

H of Household (SEQ 0150) and SSN for Qual Name (SEQ 0153); Number of 

Children Who Lived with You (SEQ 0240); Number of Other Dependents 

Listed (SEQ 0350). 

When Qualifying Name for H of Household (SEQ 0150) is significant, 

SSN for Qual Name (SEQ 0153) must be significant and within the valid 

ranges of SSN/ITIN/ATIN's. It must equal all numeric characters and 

cannot equal all zeros, ones, twos, threes, fours, fives, sixes, 

sevens, or eights. It cannot equal Primary SSN (SEQ 0010) or 

Secondary SSN (SEQ 0030). Refer to Attachment 9 for valid ranges of 

Social Security/Taxpayer Identification Numbers. 

 |

 |

 |

0044 o Record ID Group - The record has an invalid field in one of the 

Record ID Group. The error may be one of the following: 

 -The Taxpayer Identification Number (SEQ 0003) within the Record 

 ID does not match Primary SSN (SEQ 010) of the Tax Form. 

 -The schedule or form is invalid for electronic filing or the page 

 number is incorrect or duplicated. 

 -Each record must be followed by a record terminus character (#). 

0045 o 

o 

Record ID Group - The format and content of the Record ID Group that 

begins each record must be exactly as defined in Part 2 Record 

Layouts and must not duplicate another Record ID Group. 

If the Schedule/Form Occurrence Number (SEQ 0005) of Record ID is 

invalid, or is a duplicate, or exceeds the maximum number permitted 

for that record the return will be rejected. Refer to Attachment 11 

for the maximum number of schedules/forms permitted in an 

electronically filed tax return. 

0046 o Schedule SE - SSN of Self-Employed (SEQ 0020) on the first 

Schedule SE must be significant and equal to Primary SSN (SEQ 0010) 

or Secondary SSN (SEQ 0030) of Form 1040. 

0047 o Schedule SE - SSN of Self-Employed (SEQ 0020) on the second 

Schedule SE must be significant and equal to Secondary SSN (SEQ 0030) 

of Form 1040 and must not be equal to SSN of Self-Employed (SEQ 0020) 

on the first Schedule SE. When both spouses are filing Schedule SE, 

the Schedule SE for the primary taxpayer must precede the Schedule SE 

for the secondary taxpayer. 

0048 o Form 2106 - A maximum of two Forms 2106 may be present per individual 

(primary or secondary) on the return. SSN of Taxpayer with Employee 

Business Expense (SEQ 0009) of each Form 2106 must be significant and 

must equal the appropriate SSN, either Primary SSN (SEQ 0010) or 

Secondary SSN (SEQ 0030) of Form 1040. When two or more Forms 2106 

are present, the primary spouse’s form(s) must precede the secondary 

spouse’s form(s). 

0049 o Form 2106-EZ – A maximum of one Form 2106-EZ may be present per 

individual (primary or secondary) on the return. SSN of Taxpayer 

with Employee Business Expense (SEQ 0009) of each Form 2106-EZ must 

be significant and must equal the appropriate SSN, either Primary SSN 

(SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. When two Forms 

2106-EZ are present, the primary spouse’s form must precede the 

secondary spouse’s form. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 269

0050 o 

o 

o 

Statement Record - The only valid entry in a Required Statement 

Record field (identified by an at-sign (@) in Part 2 Record Layouts) 

is a Statement Reference, i.e., "STMbnn". 

For Required Statement Records, Line 02 must be blank. Line 03 must 

be present and must contain significant data. 

For Required Statement Records, any Statement Reference number 

"STMbnn" occurring within a tax return must have a corresponding 

Statement Record. 

0051 o Statement Record - For Optional Statement Records (identified by an 

asterisk (*) in Part 2 Record Layouts), any Statement Reference 

number "STMbnn" occurring within a tax return must have a 

corresponding Statement Record. 

0052 o 

o 

Statement Record - Optional Statement Records (identified by an 

asterisk (*) in Part 2 Record Layouts) are used only when the lines 

of data to be entered exceed spacing allowed on a schedule or form. 

For Optional Statement Records, Lines 01, 02, 03, and 04 must be 

present and must contain significant data. 

0053 o Statement Record - The number of Statement Records cannot exceed the 

number of Statement References within a tax return. 

0054-0059 RESERVED -| 

0060 o Tax Return Record Identification Page 1 - Return Sequence Number 

(RSN) (SEQ 0007) must be in ascending numerical sequence within a 

transmission. However, the RSN's within the transmission do not have 

to be consecutive. 

0061 o Tax Return Record Identification Page 1 - Declaration Control Number 

(DCN) (SEQ 0008) must be in ascending numerical sequence within the 

transmission. However, the DCN's within the transmission do not have 

to be consecutive. 

0062 o Tax Return Record Identification Page 1 - The first two digits of the 

Declaration Control Number (DCN) (SEQ 0008) must be zeros. 

0063 o Form 1040/1040A/1040EZ - When Filing Status (SEQ 0130) equals "2", or 

Filing Status (SEQ 0130) equals "3", and Exempt Spouse (SEQ 0163) 

equals “X”, or Filing Status (SEQ 0130) equals “4” and Exempt Spouse 

(SEQ 0163) equals “X” both Primary SSN (SEQ 0010) and Secondary SSN 

(SEQ 0030) must be numeric. 

(The Filing Status of Form 1040EZ is considered to be "2" when 

Secondary SSN (SEQ 0030) is significant.) 

0064 o Tax Return Record Identification Page 1 - The Year Digit of 

Declaration Control Number (DCN) (SEQ 0008) must be "3". |

 

0065 o Form 1040/1040A - When Exempt Spouse (SEQ 0163) equals "X", Filing 

Status (SEQ 0130) must equal "2", “3”, or “4”. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 270

0066 o 

o 

Form 1040/1040A - If any field of the following "dependent group" is 

significant, then all fields in that group must be significant: 

Dependent First Name, Dependent Last Name, Dependent Name Control, 

Dependent's SSN, and Relationship. 

See Part 2 Record Layouts for Field Numbers. 

Dependent Name Control (SEQ 0172, 0182, 0192, 0202) must be in the 

correct format. See Section 7.01 for Name Control format. 

0067 o Form 1040/1040A - Dependent First Name (SEQ 0170, 0180, 0190, 0200) 

and Dependent Last Name (SEQ 0171, 0181, 0191, 0201) must contain 

only alpha characters, hyphen and spaces. A space or hyphen cannot 

be in the first position of either Dependent First Name or Dependent 

Last Name. 

0068 o Form 1040/1040A - When Dependent's SSN (SEQ 0175, 0185, 0195, 0205) 

is significant, it must be within the valid ranges of SSN/ITIN/ATIN's 

and cannot equal Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) 

or another Dependent's SSN. It must equal all numeric characters and 

cannot equal all zeros, ones, twos, threes, fours, fives, sixes, 

sevens or eights. Refer to Attachment 9 for valid ranges of Social 

Security/Taxpayer Identification Numbers. 

 |

 |

0069 o 

o 

o 

Form 1040/1040A - When Filing Status (SEQ 0130) equals "2", Name 

Line 1 (SEQ 0060) must contain an ampersand (&). 

Form 1040EZ - When Secondary SSN (SEQ 0030) is significant, Name Line 

1 (SEQ 0060) must contain an ampersand (&). 

An ampersand (&) must be followed by a minimum of blank then alpha. 

 |

 

 

0070 o RESERVED 

 

-|

 -|

 

0071 o Tax Form - When Secondary SSN (SEQ 0030) is significant, it must be 

within the valid ranges of SSN/ITIN's, cannot equal an ATIN, and 

cannot equal Primary SSN (SEQ 0010). It must equal all numeric 

characters and cannot equal all zeros, ones, twos, threes, fours, 

fives, sixes, sevens or eights. Refer to Attachment 9 for valid 

ranges of Social Security/Taxpayer Identification Numbers. 

 |

 |

0072 o 

o 

Form 1040/1040A/1040EZ - When EIC Eligibility (SEQ 1183) equals "NO", 

Earned Income Credit (SEQ 1180) cannot be significant. 

Form 1040/1040A – When Schedule EIC is present, Earned Income Credit 

SEQ (1180) must be significant. 

0073 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “5”; Number of 

Children who Lived with You (SEQ 0240) must be significant. 

0074 o Form 2441 - Qualifying Person SSN (SEQ 0214, 0223) cannot equal 

another Qualifying Person SSN on the same Form 2441 or in the related 

Statement Record. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 271

0075 o 

o 

o 

o 

Form 1040/1040A/1040EZ - If Earned Income Credit (SEQ 1180) is 

significant, then at least one of the following must be present for 

the forms listed below. 

Form 1040: Household Help Literal (SEQ 0366) and Household Help Amt 

(SEQ 0367); Type of Other Income (SEQ 0560) and Amount of Other 

Income (SEQ 0570); Form W-2; Form 1099-R; 

Form 8919; Schedule C; Schedule C-EZ; Schedule E with Part/S-Corp Ind 

(SEQ 1172, 1210, 1270, 1330) equal to "P"; Schedule F. 

Form 1040A: Household Help Literal (SEQ 0366) and Household 

Help Amt (SEQ 0367); Form W-2; and Form 1099-R. 

Form 1040EZ: Household Help Literal (SEQ 0366) and Household Help Amt 

(SEQ 0368); Form W-2. 

 

 

 

 

0076 o Form 1040/1040A - If Taxable Interest (SEQ 0380) is greater 

than $1,500, or if Taxable Interest (SEQ 0290) of Schedule B is 

significant, then Taxable Interest (SEQ 0380) of Form 1040/1040A must 

equal Taxable Interest (SEQ 0290) from Schedule B. 

0077 o Form 1040/1040A - If Total Ordinary Dividends (SEQ 0394) is greater 

than $1,500, or if Total Ordinary Dividends (SEQ 0525) of Schedule B 

is significant, then Total Ordinary Dividends (SEQ 0394) of 

Form 1040/1040A must equal Total Ordinary Dividends (SEQ 0525) from 

Schedule B. 

0078 o Schedule D - Combined Net Gain/Loss (SEQ 2400) or Allowable Loss (SEQ 

2540) must equal Capital Gain/Loss (SEQ 0450) of Form 1040. 

0079 o 

o 

Form 1040 - If Total Supplemental Income (Loss) (SEQ 2010) from 

Schedule E is significant, then Rent/Royalty/Part/Estates/Trusts Inc 

(SEQ 0510) must equal Total Supplemental Income (Loss) (SEQ 2010) 

from Schedule E. 

If Total Supplemental Income (Loss) (SEQ 2010) from Schedule E is not 

significant, then Rent/Royalty/Part/Estates/Trusts Inc (SEQ 0510) 

must equal Total Income or Loss (SEQ 1150) from Schedule E.

 |

 |

 |

 |

 |

 |

 |

 

0080 o Form 1040 - Current Year Moving Expenses (SEQ 0637) must equal zero 

or blank.

 

 |

| 

0081 o Form 1040 - F4684 Literal (SEQ 0460) must be blank. Other Gain/Loss 

(SEQ 0470) of Form 1040 must equal zero or blank. 

 |

 |

 

0082 o Form 1040 - If Schedule A is present, then Total Itemized or Standard 

Deduction (SEQ 0789) of Form 1040 must equal Total Deductions 

(SEQ 0520) from Schedule A. 

0083 o Form 1040/1040A - Credit for Child & Dependent Care (SEQ 0925) must 

equal Credit for Child & Dependent Care (SEQ 0339) from Form 2441. 

0084 o Form 1040A – Credit for Elderly or Disabled (SEQ 0930) must equal 

zero or blank. |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 272

0085 o RESERVED -|

 -|

 -|

 -|

 -|

 

0086 

0087 

o Form 1040 - Exempt/Form 4361 Box (SEQ 0025) of Schedule(s) SE and the

Exempt SE Tax Indicator (SEQ 1035) of Form 1040 must be blank. 

o Form 1040 - Alternative Minimum Tax (SEQ 0918) must equal zero or 

blank. 

 |

 -|

 |

 |

 

0088 o Form 1040/1040A - Overpaid (SEQ 1260) must equal the total of the 

following fields: Refund (SEQ 1270), Applied to ES Tax (SEQ 1280), 

and ES Penalty Amt (SEQ 1300). 

0089 o 

o 

Form 1040 - When Total Alimony Paid (SEQ 0697) is significant, Recip 

Soc Sec No. (SEQ 0693) must be significant, and vice versa. 

When Recip Soc Sec No. (SEQ 0693) is significant, it must be within 

the valid ranges of SSN/ITIN's, cannot equal all zeros, ones, twos, 

threes, fours, fives, sixes, sevens or eights. Refer to Attachment 9 

for valid ranges of Social Security/Tax Identification Numbers. 

 |

 |

 

0090-0092 RESERVED 

0093 o 

o 

Form 2441 - EIN/SSN Type (SEQ 0045) must equal "S" or "E". 

Exception: If SSN/EIN (SEQ 0040) equals "TAXEXEMPT" or “LAFCP” then 

EIN/SSN Type (SEQ 0045) may equal blank. 

0094 o RESERVED -|

 -|

 -|

 

0095 o 

o 

o 

Form 2441 - If Total Qualified Expenses or Limit (SEQ 0230), or 

Credit for Child & Dependent Care (SEQ 0339), or Net Allowable Amount 

(SEQ 0600) is greater than zero, then Qualifying Person SSN - 1 

(SEQ 0214) must be significant. The Qualifying Person information on 

Line 2 is not required when Prior Year Expense Literal (SEQ 0318), 

Prior Year Expense Amount (SEQ 0320), and Prior Yr. Expense 

Explan./Qual. Person Name & SSN (SEQ @0322) are present and there are 

no current year expenses. 

If Credit for Child & Dependent Care (SEQ 0339) is significant, and 

Total Qualified Expenses or Limit (SEQ 0230) or Net Allowable Amount 

(SEQ 0600) is greater than zero, then Primary Earned Income 

(SEQ 0260) (and Spouse's Earned Income (SEQ 0270) when Filing Status 

(SEQ 0130) of Form 1040/1040A equals "2") must be significant. 

Exception: When either the Primary DOD (SEQ 0020) or the Secondary 

DOD (SEQ 0040) of Form 1040/1040A is significant on a return with 

Filing Status (SEQ 0130) of “2”, then Primary Earned Income 

(SEQ 0260) or Spouse’s Earned Income (SEQ 0270) must be significant. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 273

0096 o Form 1040/1040A - If Total Tax Before Credits and Other Taxes 

(SEQ 0920) of Form 1040 or Tax (SEQ 0860) of Form 1040A is not 

significant, then the Credit for Child & Dependent Care (SEQ 0339) of 

Form 2441 must be zero. 

 

 

 

 

 

0097 o 

o 

Form 1040 – When Capital Distribution Box (SEQ 0447) equals to “X”, 

Capital Gain/Loss (SEQ 0450) must be significant and Schedule D must 

not be present. 

 0450) is significant, Schedule D must be present. 

0098 o Schedule C – Gross Receipts Less Returns Allowances (SEQ 0220) must 

equal Gross Receipts/Sales (SEQ 0195) minus Returns/Allowances

(SEQ 0210). 

 |

 

0099 o Form 1040 - Business Income/Loss (SEQ 0440) must equal the total of 

Net Profit (Loss) (SEQ 0710) from Schedule(s) C. |

0100-0102 RESERVED -|

0103 o 

o 

Form 1040/1040A/1040EZ – Total Federal Income Tax Withheld (SEQ 1160) 

must equal the sum of Form 1099R and AK Div W/H Amount (SEQ 1157), 

W/H from Sch K-1 Amount (SEQ 1159) and Withholding (SEQ 0130) on 

Forms W-2. 

Exception: Do not reject when withholdings on the tax form exceed 

withholdings statements by $5.00 or less. 

 |

 |

 

 

 

0104 o 

o 

o 

RESERVED -|

 -|

-|

-|

-|

-|

-|

-|

-|

-|

-|

-|

 

0105 o 

o 

Tax Form - When Direct Deposit information is present, the following 

fields must be significant: Routing Transit Number (SEQ 1272); 

Checking Account Indicator (SEQ 1274) or Savings Account Indicator 

(SEQ 1276); Depositor Account Number (SEQ 1278); and RAL Indicator 

(SEQ 1465). 

Exception: Bypass this check if Form 8888 is present. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 274

0106 o Schedule E - If more than one Schedule E is present, only the first 

occurrence of Schedule E can contain entries in the following fields: 

Tot All Amounts Total Payments Rental (SEQ 1111); Tot All Amounts 

Total Payments Royalty (SEQ 1112); Tot All Amounts Mortgage Interest 

(SEQ 1113); Tot All Amounts Deprec Expense (SEQ 1114); Tot All 

Amounts Total Expenses (SEQ 1115); Total Income (SEQ 1118); Total 

Losses (SEQ 1120); Total Income or Loss (SEQ 1150); Tot Part/S-Corp 

Income or Loss (SEQ 1765); Total Estate/Trust Net Income/Loss (SEQ 

1945); Total Supplemental Income (Loss) (SEQ 2010); Farming/Fishing 

Share (SEQ 2020); or Net Rental Real Estate Income/Loss (SEQ 2030).

 |

 

0107 o 

o 

Schedule SE - If SST Wages/RRT Comp (SEQ 0088) or Unreported Tips 

(SEQ 0090) is significant, then Total Wages/Unreported Tips 

(SEQ 0100) must be significant. 

Exception: This check is not performed when SST Wages/RRT Comp 

(SEQ 0088) is equal to or greater than $110,100. | 

0108 o 

o 

Form 1040/1040A - If Overpaid (SEQ 1260) is greater than zero, then 

Total Payments (SEQ 1250) must be greater than Total Tax (SEQ 1150). 

Form 1040EZ - If Refund (SEQ 1270) is greater than zero, then Total 

Payments (SEQ 1250) must be greater than Total Tax (SEQ 1256). 

0109 o 

o 

Form 1040/1040A - If Primary SSN (SEQ 0010) or Secondary SSN 

(SEQ 0030) equals an ITIN, then Earned Income Credit (SEQ 1180) 

cannot be significant and Schedule EIC cannot be present. 

Form 1040EZ - If Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) 

equals an ITIN, then Earned Income Credit (SEQ 1180) cannot be 

significant. 

0110 o RESERVED 

 -|

-|

 -|

 

0111 o Form 1040/1040A- When Must Itemize Indicator (SEQ 0786) equals "X", 

Filing Status (SEQ 0130) must equal "3". 

0112 o 

o When Retirement Tax Plan Literal (SEQ 1095) equals "NO", then Tax on 

Retirement Plans (SEQ 1100) of Form 1040 must be significant. 

-|

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 

0113 o Schedule A - When Non-Cash/Check Contribution (SEQ 0360) is greater 

than $500, Form 8283 must be present. 

0114 o Form 1040/1040A - If Taxable Amount of Social Security (SEQ 0557) is 

significant, then Social Security Benefits (SEQ 0553) must be 

significant. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 275

0115 o RESERVED -|

 -|

 -|

 -|

 -|

 

0116 o Form 1040/1040A - If Total Payments (SEQ 1250) is not equal to Total 

Tax (SEQ 1150), then at least one of the following fields must be 

significant: Overpaid (SEQ 1260), Refund (SEQ 1270), Applied to ES 

Tax (SEQ 1280), or Amount Owed (SEQ 1290). 

0117 o Schedule C - At least one of the following fields must be 

significant: Gross Receipts/Sales (SEQ 0195), Gross Income 

(SEQ 0270), Total Expenses (SEQ 0700), Tentative Profit/Loss 

(SEQ 0702), or Net Profit (Loss) (SEQ 0710). 

 |

 

0118 o 

o 

RESERVED -|

-|

-|

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 

 

0119 O 

o 

Form 1040A - If Filing Status (SEQ 0130) equals "3", then State Abbreviation 

(SEQ 0087) cannot equal any of the following states: AZ (Arizona), CA 

(California), ID (Idaho), LA (Louisiana), NM (New Mexico), NV (Nevada), TX 

(Texas),WA (Washington) and WI (Wisconsin). 

Exception: If Filing Status equals "3" and Address Ind (SEQ 0097) equals "2" 

(Stateside Military Address), then the State Abbreviation (SEQ 0087) may equal one 

of the Community Property states listed above. 

0120 o Form 1040 – When F8936 Literal (SEQ 1147) must be blank and F8936 

Amount (SEQ 1148) must be zero or blank. 

 

 |

| 

0121 o Form 1040/1040A - Pensions Annuities Received Including Foreign 

(SEQ 0485) cannot equal Taxable Pensions Amount Including Foreign 

(SEQ 0495). 

0122 o 

o 

Form W-2 - Employer Identification Number (SEQ 0040) must be numeric, 

the first two digits of Employer Identification Number (SEQ 0040) 

must equal a valid District Office Code, Employer Name Control 

(SEQ 0045) must be significant, and W-2 Indicator (SEQ 0590) must 

equal "N" or "S". Refer to Attachment 7 for District Office Codes. 

See Section 7.05 for Business Name Control format. 

Note: The value "N" (Non-Standard) indicates that the Form W-2 was 

altered, handwritten, or typed, or that a cumulative Earnings 

Statement or a substitute Form W-2 was used. The value "S" 

(Standard) identifies a Form W-2 that is a computer-produced print, 

an IRS form, or an IRS-approved facsimile. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 276

0123 o 

o 

o 

Form W-2 - The following fields must be significant: Employee’s SSN 

(SEQ 0035), Name of Reporting Agent or Employer (SEQ 0050), Employer 

Address (SEQ 0060), Employee Name (SEQ 0090), Employee Address 

(SEQ 0100); Employee City (SEQ 0110), Employee State (SEQ 0113), 

Employee Zip Code (SEQ 0115), and Wages (SEQ 0120). 

Exception: The check for Wages (SEQ 0120) is bypassed when Combat Pay 

has been excluded from Wages. 

Exception: When a period (.) is present in the Employee State 

(SEQ 0113) on Form W-2, the checks for Employee City (SEQ 0110) and 

Employee Zip Code (SEQ 0115) are bypassed. 

 

0124 o RESERVED -|

 -|

 -|

 

0125 o Form 1099-R - The following fields must be significant: Payer Name 

Control (SEQ 0015), Payer Name (SEQ 0020), and Payer Identification 

Number (SEQ 0050), SSN (SEQ 0060) and Recipients Name (SEQ 0070). 

0126 o 

o 

o 

o 

Tax Form – If any Paid Preparer information (SEQ 1340, 1350, 1360, 

1370, 1380, 1385, 1390, 1400, 1410 or 1420) is significant, then 

either PTIN (SEQ 1360) or Preparer Firm EIN (SEQ 1380) must be 

significant. 

If PTIN (SEQ 1360) is significant, it must equal all numeric 

characters and cannot equal all zeros or all nines; or the first 

position must equal “P” or “S” and the last positions must be numeric 

characters and cannot equal all zeros or all nines. 

If Preparer Firm EIN (SEQ 1380) is significant, it must equal all 

numeric characters and cannot equal all zeros or all nines. 

When Paid Preparer information (SEQ 1340-1420) is significant, 

Non-Paid Preparer (SEQ 1338) cannot be significant, and vice versa. 

Refer to Attachment 6 for more information on Non-Paid and Paid 

Preparers. 

 

 

 

 

0127 o Form 1040/1040A - If Total Payments (SEQ 1250) is greater than Total 

Tax (SEQ 1150), and the total of Applied to ES Tax (SEQ 1280) plus ES 

Penalty Amount (SEQ 1300) equals Overpaid (SEQ 1260), then Refund 

(SEQ 1270) cannot be significant. 

0128 o Form 1040/1040A - If Total Payments (SEQ 1250) is greater than Total 

Tax (SEQ 1150), and the total of Applied to ES Tax (SEQ 1280) plus ES 

Penalty Amount (SEQ 1300) is less than Overpaid (SEQ 1260), then 

Refund (SEQ 1270) must be greater than zero. 

0129 o Form 1040/1040A - If Total Payments (SEQ 1250) equals Total Tax 

(SEQ 1150), then the following fields cannot be significant: Overpaid 

(SEQ 1260), Refund (SEQ 1270), and Applied to ES Tax (SEQ 1280). 

0130 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 277

0131 o Form 1040/1040A - If Number of Children Not Living with You 

(SEQ 0247) is significant, then at least one Relationship (SEQ 0177, 

0187, 0197, or 0207) must equal “SON”, "DAUGHTER", “STEPCHILD”, 

FOSTER CHILD”, "GRANDCHILD", “BROTHER”, “SISTER”, “HALF BROTHER”, 

“HALF SISTER”, “NIECE”, “NEPHEW”, “STEPBROTHER” or “STEPSISTER”. 

 

0132 o Form 1040 – When Capital Distribution Box equals “X”, Capital 

Gain/Loss (SEQ 0450) must contain a positive amount. 

0133-0135 RESERVED -| 

0136 o 

o 

Form 1040 - If Form 2210 is present, then ES Penalty Amount 

(SEQ 1300) of Form 1040 must equal Underpayment Penalty/Short Method 

(SEQ 0245) or Total Underpayment Penalty (SEQ 0671) from Form 2210. 

Form 1040A - If Form 2210 is present, then ES Penalty Amount 

(SEQ 1300) of Form 1040A must equal Underpayment Penalty/Short Method 

(SEQ 0245) or Total Underpayment Penalty (SEQ 0671) from Form 2210. 

 |

 |

 

0137 o Form 2441 - When SSN/EIN 1 or 2 (SEQ 0040, 0090) is significant, the 

corresponding Amount Paid 1 or 2 (SEQ 0050, 0100) must be 

significant. 

0138 o Form 1040/1040A – Total Exemptions (SEQ 0355) must equal the total of 

the following fields: Total Box 6a and 6b (SEQ 0167); Number of 

Children Who Lived with You (SEQ 0240); Number of Children Not Living 

with You (SEQ 0247); and Number of Other Dependents Listed 

(SEQ 0350). 

0139 o 

o 

Form W-2 - Employee SSN (SEQ 0035) must equal Primary SSN (SEQ 0010) 

or Secondary SSN (SEQ 0030) of the Tax Form. 

Exceptional processing for ITIN Returns Only: 

ERC 0139 has been modified to enable wage-earning taxpayers with 

ITINs to file electronically even if their Forms W-2 were issued with 

an SSN. Previously, taxpayers with this filing situation had to file 

on paper. The change means that the e-file preparation software 

feature that automatically populates Form W-2 records with the 

taxpayer’s TIN entered on the tax return must be disabled for ITIN 

returns only. The taxpayer TIN on Form W-2 records associated with 

ITIN returns must be entered manually. The software should direct 

the user to input the TIN from the Form W-2 exactly as it was issued 

by the employer. For returns where the taxpayer reports using an SSN, 

the auto-population feature need not be changed. See Attachment 9 to 

determine how to identify ITINs. 

0140 o Form 1040 - Farm Income (SEQ 0520) must equal zero or blank. | 

0141-0144 RESERVED -| 

0145 o Form 1040 - If Bus Expenses Reservists & Others (SEQ 0624) is 

significant, then Form 2106/2106-EZ must be attached. 

0146 o Form 1040/1040A/1040EZ - When Unemployment Compensation (SEQ 0552) is 

significant, it must be numeric and greater than zero. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 278

0147 o Form 2210 – One of the following fields must equal "X": Waiver Entire 

Penalty Box (SEQ 0135), Waiver of Part of Penalty Box (SEQ 0145), 

Annualized Income Installment Method Box (SEQ 0155), Actually 

Withheld Box (SEQ 0165) or Joint Return Box (SEQ 0170). 

 

0148 o 

o 

Form 2210 - When Waiver of Entire Penalty Box (SEQ 0135) or Waiver of 

Part Penalty Box (SEQ 0145) equals "X", either Waived 

Explanation/Short Method (SEQ 0233) or Waiver Explanation (SEQ 0669) 

must equal "STMbnn". 

-|

 

0149 o Schedule C - When Other Clos Inv Method (SEQ 0744) equals "X", Other 

Meth Explanation (SEQ 0746) must equal "STMbnn". 

0150 o 

o 

Form 1040 - F4255 Literal (SEQ 1121) must be blank and F4255 Amount 

(SEQ 1122) must equal zero or blank. |

-|

 

0151 o Summary Record - Number of Logical Records in Tax Return (SEQ 0040) 

must equal the total logical record count computed by the IRS. 

0152 o Summary Record - Number of Forms W-2 (SEQ 0050) must equal the number 

of Forms W-2 computed by the IRS. 

0153 o Summary Record - Number of Forms W-2G (SEQ 0060) must equal zero. | 

0154 o Summary Record - Number of Forms 1099-R (SEQ 0070) must equal the 

number of Forms 1099-R computed by the IRS. 

0155 o Summary Record - Number of Schedule Records (SEQ 0080) must equal the 

number of schedule records computed by the IRS. 

0156 o Summary Record - Number of Form Records (SEQ 0090) must equal the 

number of form records computed by the IRS. 

0157 o Summary Record - Number of Statement Record Lines (SEQ 0100) must 

equal the number of statement record lines computed by the IRS. 

0158 o 

o 

RESERVED 

 -|

-|

 -|

 -|

 -|

 

0159 o Form 1040EZ – When the Self Claimed Dependent Ind (SEQ 0770) and the 

Spouse Claimed Dependent Ind (SEQ 0775) are blank, then Combined 

Standard Deduction and Personal Exemption (SEQ 0815) must equal 

$9,750 when Secondary SSN (SEQ 0030) is not significant, and must 

equal $19,500 when Secondary SSN (SEQ 0030) is significant. 

 |

 |
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 279

0160 o 

o 

Form 1040EZ - When the Self Claimed Dependent Ind (SEQ 0770) and the 

Spouse Claimed Dependent Ind (SEQ 0775) equals "X", then Combined 

Standard Deduction and Personal Exemption (SEQ 0815) cannot exceed 

$11,900 when Secondary SSN (SEQ 0030) is significant. 

When the Self Claimed Dependent Ind (SEQ 0770) equals "X", then 

Combined Standard Deduction and Personal Exemption (SEQ 0815) cannot 

exceed $5,950 when the Secondary SSN (SEQ 0030) is NOT significant. 

|

 |

0161 o Schedule SE – The following field must be positive: TP Received SS 

Retirement / Disability Benefits (SEQ 0035). 

 

 

0162 o 

o 

Form 1040EZ - Earned Income Credit (SEQ 1180) cannot exceed $475 and 

Adjusted Gross Income (SEQ 0750) must be less than $13,980 if Single, 

and cannot exceed $19,190 if Married Filing Jointly. 

When the Self Claimed Dependent Ind (SEQ 0770) or the Spouse Claimed 

Dependent Ind (SEQ 0775) equals "X", Earned Income Credit (SEQ 1180) 

cannot be significant. 

 |

 |

 |

 

 

0163 o RESERVED -|

 -|

 -|

 -|

 -|

 -|

 

0164 o 

o 

o 

o 

Form 1040/1040A – If Retirement Savings Contribution Credit 

(SEQ 0950) is significant, then all of the following apply: 

Form 8880 must be attached. 

 

Retirement Savings Contribution Credit (SEQ 0950) cannot exceed the 

maximum possible credit for the Filing Status (SEQ 0130). The 

maximum possible credit is $1000 for "Head of Household", "Single", 

“Married Filing Separate”, and “Qualifying Widow(er)”, and $2000 for 

"Married Filing Joint". 

Adjusted Gross Income (SEQ 0750) cannot exceed the applicable AGI 

limit for the Filing Status (SEQ 0130). The applicable limits are 

$57,500 for "Married Filing Jointly", $43,125 for "Head of 

Household", and $28,750 for "Single", “Married Filing Separately”, 

and “Qualifying Widow(er)”. 

 |

 |

 

0165 o Form 8880 – If Credit for Qualified Retirement Savings (SEQ 200) is 

significant, then it must equal Retirement Savings Contribution 

Credit (SEQ 0950) of Tax Form. 

0166 o Form 8880 – Neither Primary T/P Smaller of line 5 or $2000 (SEQ 0110) 

nor Secondary T/P Smaller of line 5 or $2000 (SEQ 0120) may be 

negative. The sum of these two fields must be positive. 

0167-0168 RESERVED -| 

0169 o Form 1040 – The following field must be positive : Self-Employed 

Health Insurance Ded (SEQ 0670). 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 280

0170 o Schedule A - Casualty/Theft Loss (SEQ 0390) must equal zero or blank. | 

0171-0173 RESERVED -| 

0174 o Schedule A – Mortgage Insurance Premiums (SEQ 0205) must equal zero 

or blank.

 |

 |

 

0175 o Form 1040 - When Other Adjustment Amount (SEQ 0721) or Total Other 

Adjustments (SEQ 0735) is significant, Total Adjustments (SEQ 0740) 

must be significant. 

0176 o Form 1040 - Total Other Adjustments (SEQ 0735) must equal the total 

of Other Adjustment Amount (SEQ 0721) and Archer MSA Ded. Amount (SEQ 

0723) or amounts from corresponding statement record. 

0177 o Form 1040/1040A- If Earned Income Credit (SEQ 1180) is significant 

and Schedule E is not present, then the total of the following fields 

cannot exceed $3,200 unless Form 4797 is attached: Taxable Interest 

(SEQ 0380), Tax-Exempt Interest (SEQ 0385), Total Ordinary Dividends 

(SEQ 0394) of Form 1040/1040A, and Capital Gain/Loss (SEQ 0450) (when 

greater than zero) of Form 1040. 

 |

0178 o Form 1040 – Specify Other Credit Block (SEQ 1006) must be blank. | 

0179 o Summary Record – Number of Worksheet Records (SEQ 0145) must equal 

zero. |

 

0180-0182 RESERVED -| 

0183 o Schedule C - If Car/Truck Expenses (SEQ 0293) is significant, then 

Vehicle Service Date (SEQ 0820) must be significant, or Form 4562 

must be present. |

 

0184 o Schedule E - Net Farm Rental Income/Loss (SEQ 1991) must be zero or 

blank on all occurrences of Schedule E. 

 |

 |

 

0185 o Schedule C - When Business Miles (SEQ 0830) is significant, then 

Vehicle Service Date (SEQ 0820) must be present. 

 | 

0186 o Form 8829 – Total of Home Business Expense (SEQ 0703) of all 

Schedules C present must equal total of Schedule C Allowable Expenses 

(SEQ 0450) from all Forms 8829 present. 

0187 o Schedule C - Employer ID Number (SEQ 0060) cannot equal Primary SSN 

(SEQ 0010) or Secondary SSN (SEQ 0030) of Form 1040. 

0188 o Form 1040/1040A - When Filing Status (SEQ 0130) equals "3", Earned 

Income Credit (SEQ 1180) cannot be significant. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 281

0189 o Form 1040 - If Total Adjustments (SEQ 0740) is significant, then at 

least one of the following fields must be significant: Bus Expenses 

Reservists & Others (SEQ 0624), Health Savings Account Deduction (SEQ 

0635), Current Year Moving Expenses ( SEQ 0637), Self-Employed 

Deduction Schedule SE (SEQ 0640), Self-Employed SEP/SIMPLE/Qualified 

Plans (SEQ 0650), Self-Employed Health Insurance Ded (SEQ 0670), 

Early Withdrawal Penalty (SEQ 0680), Total Alimony Paid (SEQ 0697), 

IRA Deduction (SEQ 0700), Student Loan Interest Deduction (SEQ 0702), 

Domestic Production Activities Ded (SEQ 0710), Other Adjustment 

Amount (SEQ 0721), Archer MSA Ded. Amount (SEQ 0723) or Total Other 

Adjustments (SEQ 0735). 

|

 

 

 

 

 

 

|

 

 

 

0190 o RESERVED 

0191 o 

o 

Form 1040 - Total Credits (SEQ 1020) must equal the total of the 

following fields: Credit for Child & Dependent Care (SEQ 0925), 

Education Credits (SEQ 0935), Child Tax Credit (SEQ 0955). 

Form 1040A - Total Credits (SEQ 1020) must equal the total of the 

following fields: Credit for Child & Dependent Care (SEQ 0925), 

Education Credits (SEQ 0935), and Child Tax Credit (SEQ 0955). 

 |

 

 |

 

0192 o 

o 

o 

Form 1040/1040A/1040EZ - At least one of the following fields must be 

significant for the forms listed below. 

Form 1040/1040A: Total Income (SEQ 0600), Adjusted Gross Income 

(SEQ 0750), AGI Repeated (SEQ 0770), Tax (SEQ 0915/0860), Total 

Credits (SEQ 1020), Total Tax (SEQ 1150), Total Payments (SEQ 1250). 

Form 1040EZ: Adjusted Gross Income (SEQ 0750), Taxable Income 

(SEQ 0820), Withholding (SEQ 1160), Total Tax (SEQ 1256), Refund 

(SEQ 1270) and Amount Owed (SEQ 1290). 

0193 o Form 8829 - Total Hours Available (SEQ 0065) cannot exceed the 

maximum number of available hours (24 hrs multiplied by the number of 

days in the year). 

0194 o Form 1040EZ - If Taxable Interest (SEQ 0380) is not significant, then 

Adjusted Gross Income (SEQ 0750) must equal the total of Wages, 

Salaries, Tips (SEQ 0375) plus Unemployment Compensation (SEQ 0552). 

0195 o 

o 

Schedule SE - When Self-Employment Tax (SEQ 0160) is significant, 

Deduct for Employer-equivalent portion of SE Tax (SEQ 0165) must be 

significant, and vice versa. 

If Self-Employed Deduction Schedule SE (SEQ 0640) of Form 1040 is 

significant, it must equal Deduct for Employer-equivalent portion of 

SE Tax (SEQ 0165) from Schedule(s) SE. If Deduct for Employerequivalent portion of SE Tax (SEQ 0165) of Schedule SE is 

significant, and Exempt-Notary Literal (SEQ 0050) is not significant, 

then Self-Employed Deduction Schedule SE (SEQ 0640) of Form 1040 must 

be significant. 

0196 o 

o 

Form 1040 – Unreported Social Security & Medicare Tax on Tips 

(SEQ 1080) of Form 1040 must equal zero or blank. 

 |

 |

 -|

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 282

0197 o Schedule A – When Total Other Expenses (SEQ 0495) is greater than 

zero, Other Expense Type (SEQ 0475) and Other Expense Amount 

(SEQ 0485) must be significant. 

0198 o 

o 

Form 1040 - Total Payments (SEQ 1250) must equal the total of the 

following fields: Total Federal Income Tax Withheld (SEQ 1160), ES 

Payments (SEQ 1170), Earned Income Credit (SEQ 1180), Additional 

Child Tax Credit (SEQ 1187), American Opportunity Credit (SEQ 1189), 

F4868 Amount (SEQ 1197), Excess SS & Tier 1 RRTA Tax (SEQ 1198), and 

Other Payments (SEQ 1213). 

Form 1040A – Total Payments (SEQ 1250) must equal the total of the 

following fields: Total Federal Income Tax Withheld (SEQ 1160), ES 

Payments (SEQ 1170), Earned Income Credit (SEQ 1180), Additional 

Child Tax Credit (Schedule 8812) (SEQ 1187), American Opportunity 

Credit (SEQ 1189), and Excess SS Tax (SEQ 1241). 

 |

 |

 |

 

 |

 |

 

 

0199 o Schedule SE – When Unreimbursed Business Expenses Subtracted 

(SEQ 0042) equals “Yes”, then the corresponding field, Allowable 

Expense Explanation (SEQ @0044), must equal “STMbnn”. An explanation 

is required. 

0200 o Form 1040/1040A - When Earned Income Credit (SEQ 1180) is greater 

than $475, Schedule EIC must be present. 

 

 | 

0201 o 

o 

o 

Schedule EIC - If any field of the following “qualifying child group” 

is significant, then all fields in that group must be significant: 

Qualifying Child Name Control (SEQ 0007, 0077, 0147); Qualifying 

Child First Name (SEQ 0010, 0080, 0150); Qualifying Child Last Name 

(SEQ 0011, 0081, 0151); Year of Birth (SEQ 0020, 0090, 0160); 

Qualifying SSN (SEQ 0015, 0085, 0155); Relationship (SEQ 0060, 0130, 

0200); and Number of Months (SEQ 0070, 0140, 0210). 

Qualifying Child Name Control (SEQ 0007, 0077, 0147) must be in the 

correct format. See Section 7.01 for Name Control format. 

EXCEPTION: If Kidnapped Child Literal (SEQ 0072, 0142, 0212) equals 

“KC”, then Number of Months (SEQ 0070, 0140, 0210) must equal blank. 

0202 o Schedule EIC – Year of Birth (SEQ 0020, 0090, 0160) cannot be greater 

than current tax year. 

0203 o Schedule EIC - Relationship (SEQ 0060, 0130, 0200) must equal one of 

the following: "SON", "DAUGHTER", “STEPCHILD”, "FOSTER CHILD", 

“GRANDCHILD”, “NIECE”, “NEPHEW”, “BROTHER”, “SISTER”, “HALF BROTHER”, 

“HALF SISTER”, “STEPBROTHER”, or “STEPSISTER”. 

 

0204 o 

o 

Form 1040/1040A - If Earned Income Credit (SEQ 1180) is significant 

and Schedule EIC is not present, then the primary taxpayer and/or the 

secondary taxpayer must be at least age 25 but under age 65. If 

either taxpayer is born January 01, 1988, the taxpayer is considered 

to be age 25 at the end of 2012.

Form 1040EZ - If Earned Income Credit (SEQ 1180) is significant, then 

the primary taxpayer and/or the secondary taxpayer must be at least 

age 25 but under age 65. If either taxpayer is born January 01, 

1988, the taxpayer is considered to be age 25 at the end of 2012. 

 |

 | 

 

 |

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 283

0205 o Schedule EIC - When Qualifying SSN (SEQ 0015, 0085, 0155) is 

significant, it must be within the valid ranges of SSN's. It must 

equal all numeric characters and cannot equal all zeros or all nines. 

Refer to Attachment 9 for valid ranges of Social Security Numbers. 

0206 o Schedule EIC - If Year of Birth (SEQ 0020, 0090, 0160) is less than 

“1994” (age 19 and older) and greater than “1988”, then the 

corresponding Student “Yes” Box (SEQ 0030, 0100, 0170) or the 

corresponding Disabled “Yes” Box (SEQ 0040, 0110, 0180) must 

equal “X”. 

 |

 

 

0207 o 

o 

Schedule EIC - If Relationship (SEQ 0060, 0130, 0200) equals "SON", 

"DAUGHTER", “STEPCHILD”, "FOSTER CHILD", “GRANDCHILD”, “NIECE”, 

“NEPHEW”, “BROTHER”, “SISTER”, “HALF BROTHER”, “HALF SISTER”, 

“STEPBROTHER”, or “STEPSISTER”, and Year of Birth (SEQ 0020, 0090, 

0160) does not equal “2012”, then Number of Months (SEQ 0070, 0140, 

0210) must be equal to or greater than "07".

Exception: If Kidnapped Child Literal (SEQ 0072, 0142, 0212) equals 

“KC”, then Number of Months (SEQ 0070, 0140, 0210) must be blank. 

 

 |

 |

 

 

0208-0215 RESERVED -| 

0216 o Schedule EIC - Qualifying SSN – 1, - 2 and - 3 (SEQ 0015, 0085, 0155) 

cannot equal each other. Qualifying SSN - 1, - 2 and - 3 (SEQ 0015, 

0085, 0155) cannot equal Primary SSN (SEQ 0010) or Secondary SSN 

(SEQ 0030) of Form 1040/1040A. 

0217 o Schedule EIC – When Year of Birth (SEQ 0020, 0090, 0160) is less than 

“1989”, the corresponding Disabled "Yes" Box (SEQ 0040, 0110, 0180) 

must equal "X". 

 |

 

0218 o 

o 

Schedule EIC – When Year of Birth (SEQ 0020, 0090, 0160) equals 

“2012”, the corresponding Number of Months (SEQ 0070, 0140, 0210) 

must equal “12”. 

Exception: If Kidnapped Child Literal (SEQ 0072, 0142, 0212) equals 

“KC”, then Number of Months (SEQ 0070, 0140, 0210) must be blank. 

 |

 

 

0219-0221 RESERVED -| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 284

0222 o 

o 

o 

Schedule EIC - If Qualifying SSN – 1 (SEQ 0015) is significant and 

Qualifying SSN – 2 (SEQ 0085) and Qualifying SSN – 3 (SEQ 0155) are 

not significant, then Earned Income Credit (SEQ 1180) of Form 

1040/1040A cannot exceed $3,169 and Adjusted Gross Income (SEQ 0750) 

of Form 1040/1040A must be less than $36,920 if Single, Head of 

Household or Qualifying Widow(er) and less than $42,130 if Married 

Filing Jointly. 

If Qualifying SSN – 1 (SEQ 0015) and Qualifying SSN – 2 (SEQ 0085) 

are significant, and Qualifying SSN – 3 (SEQ 0155) is not 

significant, then Earned Income Credit (SEQ 1180) of Form 1040/1040A 

cannot exceed $5,236 and Adjusted Gross Income (SEQ 0750) of Form 

1040/1040A must be less than $41,952 if Single, Head of Household or 

Qualifying Widow(er) and less than $47,162 if Married Filing Jointly. 

If Qualifying SSN – 1 (SEQ 0015), Qualifying SSN – 2 (SEQ 0085) and 

Qualifying SSN – 3 (SEQ 0155) are significant, then Earned Income 

Credit (SEQ 1180) of Form 1040/1040A cannot exceed $5,891 and 

Adjusted Gross Income (SEQ 0750) of Form 1040/1040A must be less than 

$45,060 if Single, Head of Household or Qualifying Widow(er) and less 

than $50,270 if Married Filing Jointly. 

 |

 |

 |

 |

 |

 |

 |

 

 |

 |

 

0223-0232 RESERVED -| 

0233 o 

o 

Tax Form – When Direct Deposit – No (SEQ 1263) equals “X”, Direct 

Deposit Information (SEQs 1272, 1274, 1276, and 1278) and (SEQ 0020, 

0030, 0040 and 0060) of Form 8888 cannot be significant. 

When Direct Deposit – Yes (SEQ 1262) equals “X”, Routing Transit 

Number (SEQ 1272) of Tax Form or (SEQ 0020) of Form 8888 must be 

significant. 

 

 

 

 

 

 

0234 o Tax Form – One of the following must equal “X”: Direct Deposit – Yes 

(SEQ 1262) or Direct Deposit – No (SEQ 1263) and both cannot be blank 

and both cannot equal “X”. 

0235-0236 RESERVED -| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 285

0237 o 

o 

o 

o 

Form 2106 – When Filing Status (Seq 0130) of the Tax Form equals 

“2”, SSN of Taxpayer with Employee Business Expense (SEQ 0009) 

of 2106 page 1 and SSN of Taxpayer with Employee Business Expense 

(SEQ 0133) of 2106 page 2 must equal the appropriate SSN, either 

Primary SSN (SEQ 0010) or Secondary SSN (SEQ 0030) of the Tax Form. 

When only one Form 2106 is present for an individual (primary or 

secondary), Page 2 need not be transmitted if there are no entries 

for that page, but Page 2 cannot be present without Page 1. 

When two Forms 2106 are present for an individual (primary or 

secondary), Page 1 must be present for the first form, Page 1 must 

not be present for the second form, and Page 2 must be present for 

both forms. (The second form is for additional vehicles only. Refer 

to Form 2106 Instructions for possible allocation from one Form 2106 

in the case of expenses of reservists, Qualified Performing Artists, 

etc.) 

When Form 2106 is present for an individual (primary or secondary), 

Form 2106-EZ may not be present for that individual. 

0238 o RESERVED -|

 -|

 

0239 o Form 2441 – If Street Address 1 (SEQ +0020) or Street Address 2 (SEQ 

0070) equals “SEEbW-2”, then SSN/EIN 1 (SEQ *+0040), SSN/EIN Type 1 

(SEQ +0045), Amount Paid 1 (SEQ 0050), SSN/EIN 2 (SEQ 0090), SSN/EIN 

Type 2 (SEQ 0095) and Amount Paid 2 (SEQ 0100) must be blank. 

Exception: When SEQ 0010 equals "STMbnn" and street address of 

statement data equals 'SEE W2" then omit the corresponding optional 

statement record for SEQ 0040, 0045 & 0050. 

 

 

 

 

 

 

 

 

0240-0242 RESERVED -| 

0243 o 

o 

Form 1040 – If Schedule A is not present and Must Itemize Indicator 

(SEQ 0786) equals “X” then Total Itemized or Standard Deduction 

(SEQ 0789) must equal zero. 

Form 1040A – If Must Itemize Indicator (SEQ 0786) equals “X”, then 

Total Itemized or Standard Deduction (SEQ 0789) must equal zero. 

0244 o RESERVED -|

 -|

 -|

 

0245 o Form 1040 – Form 3800 Block (SEQ 1000) must be blank. | 

0246 o Form 1040 – Household Employment Taxes from Sch. H Amount (SEQ 1105) 

must equal zero or blank.

 

 |

 

0247 o RESERVED 

0248 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 286

0249 o Form 1040/1040A - Total Boxes Checked (SEQ 0783) must equal the total 

number of checkboxes from Self 65 or Over Box (SEQ 0772), Self Blind 

Box (SEQ 0774), Spouse 65 or Over Box (SEQ 0776) and Spouse Blind Box 

(SEQ 0778). 

 |

 |

 |

 |

 

0250 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “3” and Exempt 

Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant and 

Total Boxes Checked (SEQ 0783) has a value of 3, and Must Itemize 

Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) 

are blank and Schedule A is not present with the return, the Total 

Itemized or Standard Deduction (SEQ 0789) must equal $9,400. 

 |

 |

 |

 |

 |

 |

 

0251-0259 RESERVED -| 

0260 o Form 1040 – Form 8814 Block (SEQ 0853) of Form 1040 must be blank. |

 -|

 -|

 -|

 

0261-0262 RESERVED -| 

0263 o Form 1040 – Type of Other Income (SEQ 0560) of Form 1040 can not

equal “FORM 8814”. 

 |

 |

 -|

 

0264-0267 RESERVED -| 

0268 o Form 1040 – Form 8814 Literal (SEQ 0454) of Form 1040 must be blank 

and Capital Gains/Loss (SEQ 0455) of Form 1040 must be zero or blank. 

 |

 |

 

0269 o Form 1040/1040A – Educator Expenses (SEQ 0623) must equal zero or 

blank.

 |

 |

 

0270 o Form 1040 – Form 4972 Block (SEQ 0880) must be blank. | 

0271-0272 RESERVED -| 

0273 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “3” and Exempt 

Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant and 

Total Boxes Checked (SEQ 0783) has a value of 4, and Must Itemize 

Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) 

are blank and Schedule A is not present with the return, the Total 

Itemized or Standard Deduction (SEQ 0789) must equal $10,550. 

 |

 |

 |

 |

 |

 |

 

0274 o Form 1040 – Form 8885 cannot be present, Form 8885 Block (SEQ 1208) 

must be blank and Other Tax Literal (SEQ 1110) cannot have a value of 

“HCTC”. 

 |

 |

 |

 

0275-0279 RESERVED -| 

0280 o Schedule B – Excludable Savings Bond Interest (SEQ 0289) must be zero 

or blank. 

 |

 |

 -|

 -|

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 287

0281-0285 RESERVED -| 

0286 o Schedule E – When Non Passive Activity Literal (SEQ 1130) is present, 

Non Passive Activity Amount (SEQ 1140) must be present, and vice 

versa. 

0287 o 

o 

Form 1040 – F8828 Literal (SEQ 1123) must be blank. 

F8828 Amount (SEQ 1124) must equal zero or blank. 

 |

 -|

 |

 -|

 

0288-0289 RESERVED -| 

0290 o 

o 

o 

o 

Form W-2 – Employer State (SEQ 0073) and Employer Zip Code (SEQ 0075) 

must be significant and valid. Employer Zip Code (SEQ 0075) must be 

consistent with Employer State (SEQ 0073). 

Form 1099-R – Payer’s State (SEQ 0042) and Payer’s Zip Code (SEQ 

0044) must be significant and valid. Payer’s Zip Code (SEQ 0044) 

must be consistent with Payer’s State (SEQ 0042). 

Exception: This check is not performed when Employer State (SEQ 0073) 

of Form W-2, and/or Payer’ State (SEQ 0042) of Form 1099-R contain a 

period (.), indicating a foreign address. See Section 7.06 for 

foreign address format. 

-|

 |

 

 

0291 o Form W-2 – Employer City (SEQ 0070) must contain at least three 

characters. 

0292 o 

o 

RESERVED -|

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 

0293 o 

o 

Form 1099-R – Payer Identification Number (SEQ 0050) must be numeric, 

the first two digits of Payer Identification Number (SEQ 0050) must 

equal a valid District Office Code, Payer Name Control (SEQ 0015) 

must be significant, and 1099-R Indicator (SEQ 0340) must equal “N” 

or “S”. Refer to Attachment 7 for District Office Codes. See 

Section 7.05 for Business Name Control format. 

Note: The value “N” (Non-Standard) indicates that the 

Form 1099-R was altered, handwritten, or typed, or that a cumulative 

earnings statement or a substitute Form 1099-R was used. The value 

“S” (Standard) identifies a Form 1099-R that is a computer-produced 

print, an IRS form, or an IRS-approved facsimile. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 288

0294 o RESERVED -|

 -|

 -|

 -|

 -|

 -|

 -|

 

0295 o 

o 

o 

o 

Form 1040 – The Total Federal Income Tax Withheld (SEQ 1160) cannot 

be equal to or greater than the sum of Wages, Salaries, Tips 

(SEQ 0375), Taxable Interest (SEQ 0380), Total Ordinary Dividends 

(SEQ 0394), IRA Distributions Received (SEQ 0475), or Taxable IRA 

Amount (SEQ 0480), Pensions Annuities Received Including Foreign 

(SEQ 0485), or Taxable Pensions Amount Including Foreign (SEQ 0495), 

Unemployment Compensation (SEQ 0552), Social Security Benefits 

(SEQ 0553), Amount of Other Income (SEQ 0570) and Gross 

Receipts/Sales of Schedule C (SEQ 0195). 

Form 1040A – The Total Federal Income Tax Withheld (SEQ 1160) cannot 

be equal to or greater than the sum of Wages, Salaries, Tips 

(SEQ 0375), Taxable Interest (SEQ 0380), Total Ordinary Dividends 

(SEQ 0394), IRA Distributions Received (SEQ 0475), or Taxable IRA 

Amount (SEQ 0480), Pensions Annuities Received Including Foreign 

(SEQ 0485), or Taxable Pensions Amount Including Foreign (SEQ 0495), 

Unemployment Compensation (SEQ 0552) and Social Security Benefits 

(SEQ 0553). 

Form 1040EZ – The Total Federal Income Tax Withheld (SEQ 1160) cannot 

be equal to or greater than the sum of Wages, Salaries, Tips 

(SEQ 0375), Taxable Interest (SEQ 0380) and Unemployment Compensation 

(SEQ 0552). 

Exception: This check is bypassed when Combat Pay has been excluded 

from Wages. This check is also bypassed if Capital Gain/Loss 

(SEQ 0450) or Other Gain or Loss (SEQ 0470) or 

Rent/Royalty/Part/Estates/Trust Inc (SEQ 0510) or Farm Income 

(SEQ 0520) is significant (not equal zeroes). 

 

 |

 

 

 

 

0296 o Form 2441 - If any field of the following “qualifying person group” 

is significant, then all fields in that group must be significant: 

Qualifying Person First Name (SEQ 0110, 0217); Qualifying Person Last 

Name (SEQ 0115, 0218); Qualifying Person Name Control (SEQ 0120, and 

0221); Qualifying Person SSN (SEQ 0214, 0223). 

0297 o Form 2441 – SSN/EIN (SEQ 0040 or 0090) of Form 2441 cannot equal the 

Primary or Secondary SSN (SEQ 0010, 0030) of Form 1040/1040A. 

0298 o Form 2441 – When Qualifying Person SSN (SEQ 0214, 0223) is 

significant, it must be within the valid ranges of SSN/ITIN/ATIN’s. 

It must equal all numeric characters and cannot equal all zeros, 

ones, twos, threes, fours, fives, sixes, sevens or eights. Refer to 

Attachment 9 for valid ranges of Social Security/Taxpayer 

Identification Numbers. 

 

 |

 |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 289

0299 o 

o 

Tax Form – RAL Indicator (SEQ 1465) must equal “0”, “1”, or “2”. 

RAL Indicator (SEQ 1465) is a required field. 

0300 o 

o 

Form 1040/1040A/1040EZ – When Forms 1099 and AK Dividend W/H Literal 

(SEQ 1155) is significant, then Forms 1099 and AK Dividend W/H Amount 

(SEQ 1157) must be significant. 

 

When Forms 1099 and AK Dividend W/H Amount (SEQ 1157) is significant, 

then Forms 1099 and AK Dividend W/H Literal (SEQ 1155) must be 

significant. 

 

 

 

 

 

0301 o Schedule B - When Form TD F 90-22.1 Required Yes (SEQ 0597) is 

significant, then Foreign Country (SEQ *0600) must also be 

significant and vice versa. 

 

0302 o Form 1040/1040A – Tuition and Fees Deduction (SEQ 0705) must equal 

zero or blank.

 |

 |

 

0303 o 

o 

Form 1040/1040A – If Amount Owed (SEQ 1290) is greater than zero and 

ES Penalty Amount (SEQ 1300) is not significant, then Total Tax 

(SEQ 1150) must be greater than Total Payments SEQ 1250). 

Form 1040EZ – If Amount Owed (SEQ 1290) is greater than zero, then 

Total Tax (SEQ 1256) must be greater than Total Payments (SEQ 1250). 

0304-0352 RESERVED -| 

0353 o 

o 

Form 1040 – Type of Other Income (SEQ 0560) cannot equal “MedbMSA”. |

 -|

 -|

 -|

 -|

 -|

 -|

 

0354 o Form 1040 – F8853 Literal (Medicare Advantage) (SEQ 1145) of Form 

1040 must be blank and the corresponding F8853 Amount (Medicare 

Advantage) (SEQ 1146) of Form 1040 must equal zero or blank. 

 

 |

 |

 

 -|

 

0355 o Form 1040/A/EZ - The Identity Protection PIN (SEQ 1330) must match 

the e-File database. Please double check your entry and resubmit your 

return with the correct number.

 |

 |

 |

 

0356 o Form 1040/A/EZ - The Primary taxpayer (SEQ 0010) did not enter a 

valid Identity Protection PIN (SEQ 1330). Please refer to Notice 

CP01A for further information and resubmit your return with the 

correct number, if applicable.

 |

 |

 |

 |

 

0357 o Form 1040/A/EZ - The Primary SSN (SEQ 0010) has been locked per the 

taxpayer’s request.

 |

 |

 

0358-0359 RESERVED -| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 290

0360 o 

o 

Form 1040 – Type of Other Income (SEQ 0560) can not equal “MSA”. |

 -|

-|

 -|

 -|

 -|

 

0361 o 

o 

Form 1040 – F8853 Literal (Archer MSA) (SEQ 1143) must be blank. 

F8853 Amount (Archer MSA) (SEQ 1144) must equal zero or blank. 

 |

 |

 -|

 -|

 -|

 -|

 

0362 o Form 1040 – Archer MSA Ded. Literal (SEQ 0722) of Form 1040 must be 

blank and the Archer MSA Ded. Amount (SEQ 0723) must be zero or 

blank. 

 |

 |

 |

 

0363 o RESERVED -|

-|

 

0364 o 

o 

Form 1040 – Type of Other Income (SEQ 0560) can not equal “LTC”. 

 -|

 |

 -|

-|

 -|

 

0365 o Form 1040/A/EZ - The Primary SSN (SEQ 0010) has been systemically 

locked based on IRS information which indicates there is not a filing 

requirement for this SSN.

 |

 |

 |

 

0366 o Form 1040/A/EZ - The Primary SSN (SEQ 0010) has been locked. Social 

Security Administration records indicate the SSN belongs to a minor. 

The account was locked per the request of the minor’s parent or 

guardian.

 |

 |

 |

 |

 

0367 o Form 1040/A/EZ - The Spouse SSN (SEQ 0030) has been systemically 

locked based on IRS information which indicates there is not a filing 

requirement for this SSN.

 |

 |

 |

 

0368 o Form 1040/A/EZ - The Spouse SSN (SEQ 0030) has been locked. Social 

Security Administration records indicate the SSN belongs to a minor. 

The account was locked per the request of the minor’s parent or 

guardian.

 

 |

|

 |

 |

 

0369 o Form 1040/A - Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) has been 

locked because Social Security Administration records indicate the 

number belongs to a deceased individual.

 |

 |

 |

 

0370 o Form 1040/1040A – When any occurrence of Eligibility for Child Tax 

Credit (SEQ 0178, 0188, 0198, 0208) is significant, the corresponding 

Relationship (SEQ 0177, 0187, 0197, 0207) must equal either “SON”, 

“DAUGHTER”, “STEPCHILD”, “FOSTER CHILD”, “GRANDCHILD”, “BROTHER”, 

“SISTER”, “HALF BROTHER”, “HALF SISTER”, “NIECE”, “NEPHEW”, 

“STEPBROTHER” or “STEPSISTER” and the Dependent’s age must be under 

17. 

 

 

0371 o RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 291

0372 o Form 1040/1040A – When either Child Tax Credit (SEQ 0955) or 

Additional Child Tax Credit (SEQ 1187) is significant, the sum of the 

two fields cannot exceed an amount equal to $1000 multiplied by the 

number of qualifying children. A qualifying child is a dependent for 

whom Eligibility for Child Tax Credit (SEQ 0178, 0188, 0198, 0208) 

equals “X” on Form 1040/1040A or “STMbnn”. 

0373 o Form 1040/1040A – When Additional Child Tax Credit (SEQ 1187) is 

significant, Schedule 8812 must be present. |

 

0374 o Form 1040/1040A – When Schedule 8812 is present, Additional Child Tax 

Credit (SEQ 1187) of Form 1040/1040A must equal Additional Child Tax 

Credit (SEQ 0280) from Schedule 8812. 

|

 |

 

0375-0377 RESERVED -| 

0378 o Form 8863 - If Ineligible for Refundable Amer Opp Credit box (SEQ 

0070) equals "X", then Refundable American Opportunity Credit (SEQ 

0090) can not be significant. 

 |

 |

 |

 

0379 o 

o 

Form 8863 – If Current Year F1098-T Received Yes Checkbox (SEQ 0450) 

or Prior Yr Form 1098-T Received Yes Checkbox (SEQ 0470) is 

significant, then Federal ID of Institution 1 (SEQ 0490) must be 

significant. 

If Current Year F1098-T Received Yes Box (SEQ 0600) or Prior Year 

F1098-T Received Yes Checkbox (SEQ 0620) is significant, then Federal 

ID of Institution 2 (SEQ 0640) must be significant.

 |

 |

 |

 |

 |

 |

 |

 

0380 o Form 8863 – Student’s SSN (SEQ 0250) may be used only once to claim 

an education credit (American Opportunity or Lifetime Learning). If 

Amer Opp Credit Net Calc Expenses Amt(SEQ 0760) is significant, then 

Lifetime Qlfy Expenses Amount (0770) can not be significant for the 

same student and vice versa. Student’s SSN must be within the valid 

ranges of SSN/ITIN/ATIN’s. Refer to Attachment 9 for valid ranges of 

Social Security/Taxpayer Identification Numbers. 

 |

 |

 |

 |

 |

 

 

0381 o 

o 

o 

Form 8863 – If Student’s First Name (SEQ 0220), is significant, then 

Student’s Last Name (SEQ 0230), Student’s Name Control (SEQ 0240), 

Student’s SSN (SEQ 0250) and the Name of the first education 

institution fields - Name of Institution 1, (SEQ 0260), the domestic 

address fields (SEQ 0270, 0280, 0290, and 0300), or foreign address 

fields (SEQ 0400, 0410, 0420, 0430, and 0440) must be significant. 

If Name of Institution 2 (SEQ 0500) is significant, then the domestic 

address fields (SEQ 0510, 0520, 0530, and 0540), or foreign address 

fields (SEQ 0550, 0560, 0570, 0580 and 0590) must be significant and 

Name of Institution 1 (SEQ 0260) must also be significant. 

 |

 |

 |

 |

 |

 |

 |

 |

 |

 |

 -|

 -|

 -|

 -|

 -|

 

0382 o Form 1040/1040A – If Education Credits (SEQ 0935) is significant, 

Form 8863 must be present. If Form 8863 is present, Nonrefundable 

Education Credits (SEQ 0200) on Form 8863 must equal Education 

Credits (SEQ 0935) on Form 1040/1040A. 

 | 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 292

0383 o Form 8863 – Each Student’s SSN (SEQ 0250) must equal either the 

Primary SSN (SEQ 0010), the Secondary SSN (SEQ 0030) or a Dependent 

SSN (SEQ 0175, 0185, 0195, 0205) on Form 1040/1040A.

 |

 |

 |

 

0384 o 

o 

Form 1040/1040A – When American Opportunity Credit (SEQ 1189) is 

significant, Adjusted Gross Income (SEQ 0750) must be less than the 

applicable amount for the Filing Status (SEQ 0130). The applicable 

amounts are $180,000 for “Married Filing Joint” and $90,000 for 

“Single”, “Head of Household”, and “Qualifying Widow(er)”. 

When Filing Status (SEQ 0130) is “Married Filing Separate”, Form 8863 

cannot be present. 

 

 

 

0385 o Form 8863 – The following limit applies: 

American Opp Qlfy Expenses Amount (SEQ 0730) cannot exceed $4000 for 

each page 2. 

 

 |

 |

 -|

 

0386 o 

o 

Form 1040 – When Adjusted Gross Income (SEQ 0750) plus Student Loan 

Interest Deduction (SEQ 0702) is more than $155,000 for “Married 

Filing Jointly” or is more than $75,000 for “Single” or “Head of 

Household” or “Qualifying Widow(er)”, the Student Loan Interest 

Deduction (SEQ 0702) is not allowed. 

Form 1040A – When Adjusted Gross Income (SEQ 0750) plus Student Loan 

Interest Deduction (SEQ 0628) is more than $155,000 for “Married 

Filing Jointly” or is more than $75,000 for “Single” or “Head of 

Household” or “Qualifying Widow(er)”, the Student Loan Interest 

Deduction (SEQ 0628) is not allowed. 

 |

 |

 

 

0387 o 

o 

o 

Form 8863 – Amer Opp Credit Net Calc Expenses Amt (SEQ 0760) on every 

page 2 can not exceed $2500. Tentative American Opportunity Credit 

(SEQ 0010) of Part I can not exceed the total of all page 2 Parts 

III, Amer Opp Credit Net Calc Expenses Amt (SEQ 0760).

If the Adjusted American Opp Qlfy Expenses Amount line 27 (SEQ 0730) 

for Part III of any page 2 is zero, the Amer Opp Credit Net Calc 

Expenses Amt (0760) for that page must be zero. 

The Tent Lifetime Learning Credit Amt (SEQ 0130) cannot exceed $2000.

 |

 |

 |

 |

 

 |

 |

 |

 |

 

0388 o 

o 

Form 1040 – When Student Loan Interest Deduction (SEQ 0702) is 

significant; the filing status cannot equal “Married Filing 

Separately”. 

Form 1040A – When Student Loan Interest Deduction (SEQ 0628) is 

significant; the filing status cannot equal “Married Filing 

Separately”. 

 

 |

|

 |

0389 o 

o 

Form 1040 – Student Loan Interest Deduction (SEQ 0702) must not 

exceed $2,500. 

Form 1040A – Student Loan Interest Deduction (SEQ 0628) must not 

exceed $2,500. 

 |

 |

0390-0393 RESERVED -| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 293

0394 o Form Payment – The Requested Payment Date (SEQ 0080) for any Estimated 

Payment with Tax Type Code (SEQ 0070) of “1040S” cannot equal the 

Requested Payment Date for a subsequent occurrence of a “1040S” 

payment. 

0395 o 

o 

Form Payment – Primary SSN (SEQ 0010) must equal Primary SSN 

(SEQ 0010) of the Tax Form. 

When Filing Status (SEQ 0130) equals “2”, Secondary SSN (SEQ 0020) 

must equal Secondary SSN (SEQ 0030) of the Tax Form. 

0396 o 

o 

o 

Form Payment – Routing Transit Number (SEQ 0030) (RTN) must contain 

numeric characters. The first two positions must be 01 through 12, 

or 21 through 32; the RTN must be present on the Financial 

Organization Master File (FOMF); and the banking institution must 

process Electronic Funds Transfer (EFT). See Section 6 for optional 

Routing Transit Number validation. 

Bank Account Number (SEQ 0040) must be present, must be alphanumeric 

(i.e., only alpha characters, numeric characters, and hyphens), must 

be left-justified with trailing blanks if less than 17 positions, and 

cannot equal all zeros or all blanks. 

Type of Account (SEQ 0050) must equal “1” or “2”. 

0397 o 

o 

o 

o 

Form Payment – (Balance Due Payments) When the return is transmitted 

to the IRS on or before April 15 of the current processing year, the 

Requested Payment Date (SEQ 0080) cannot be later than April 15. 

When the return is transmitted to IRS after April 15, the Requested 

Payment Date (SEQ 0080) cannot be later than the current processing 

date. 

The year of the Requested Payment Date (SEQ 0080) must equal the 

current processing year. 

The Requested Payment Date cannot be prior to the current processing 

date minus five days. 

 |

 |

 |

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 294

0398 o 

o 

o 

o 

o 

o 

o 

Form Payment (Estimated Payments) – The Requested Payment Date 

(SEQ 0080) must be one of the following: 20130415, 20130617, 

20130916, or 20140115. 

If the process date is prior to January 15, 2013, the Requested 

Payment Date (SEQ 0080) must be 20130415, 20130617, or 20130916. 

If the processing date is January 15, 2013 through April 20, 2013 the 

Requested Payment Date (SEQ 0080) must be 20130415, 20130617, 

20130916, or 20140115. 

If the processing date is April 21, 2013 through June 22, 2013, the 

Requested Payment Date (SEQ 0080) must be 20130617, 20130916, or 

20140115. 

If the processing date is June 23, 2013 through September 21, 2013

the Requested Payment Date (SEQ 0080) must be 20130916 or 20140115. 

If the process date is September 22, 2013 through October 20, 2013,

the Requested Payment Date (SEQ 0080) must be 20140115. 

The process date cannot be greater than October 20, 2013. 

 |

 |

 |

 | 

 

 |

 |

 

 

 |

 |

 | 

 |

 | 

 

 |

 |

 |

 

 

 

0399 o State Record (State-Only Returns) – The Primary SSN (SEQ 0010) must 

match the Primary SSN (SEQ 0010) of Form 1040. 

0400 o 

o 

State Record – The Generic Record must be present in the state data 

packet. 

An Unformatted Record was present without the Generic Record, or the 

Unformatted Record preceded the Generic Record. 

0401 o 

o 

o 

State Record – The State Code (SEQ 0010) in the Header Section of the 

Generic Record must be valid for the processing service center. 

The State Code must be consistent throughout Generic and associated 

Unformatted Records for the return. 

Exception: State-Only returns with State Abbreviation SEQ 0095) that 

equal to “AS”, “GU”, “MP” “PR”, or “VI” must be processed in Austin. 

0402 o State Record – All “Required Entry” fields in the Entity Section of 

the Generic Record (SEQ 0060, 0075, 0085, 0095, 0100) must be 

present. 

0403 o State Record – Any entry present in the Consistency Section of the 

Generic Record must equal the corresponding federal Tax Form entry. 

0404 o State Record – The DCN (SEQ 0020) of the Generic Record must equal 

the DCN of the federal Tax Form. 

The DCN (SEQ 0020) of the Generic Record must equal the DCN 

(SEQ 0020) of the Unformatted Record. 

0405 o State Record Form W-2 – Each Form W-2 associated with a State Record 

must contain a valid State Abbreviation in State Name (SEQ 0370, 

0440, 0490, 0540) when there is a significant entry in State Income 

Tax (SEQ 0400, 0470, 0520, 0570). 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 295

0406 o 

o 

The first two-digits contained in the EFIN of Originator (SEQ 0008b) 

must be valid for the Processing Site (SEQ 0040) of the TRANS Record 

A (TRANA) of the transmission. 

Exception: A valid two-digit EFIN Prefix Code is permitted, if not 

assigned to a processing site, when State Data is present; or when 

Processing Site equals “E” (Austin), an Address Ind (SEQ 0097) of the 

Tax Form equal to “3”; a State Abbreviation (SEQ 0087) of the Tax 

Form equal to “AS”, “GU”, “MP”, “PR”, or “VI”. 

 

 |

 

0407 o State Record – The Return Sequence Number (RSN) (SEQ 0023) of the 

Generic Record must equal the RSN of the Federal Tax Form. 

0408 o State Record – When Online-State-Return (SEQ 0049) of the Generic 

Record equals “O”, the Transmission Type Code (SEQ 0170) of the TRANS 

Record A (TRANA) must equal “O”, and vice versa. 

0409 o Form 1040/1040A/1040EZ – Foreign Employer Compensation Total (SEQ 

0379) must equal zero or blank, Foreign Employer Compensation Literal 

(SEQ 0378) must be blank. 

 |

 |

0410 o State-Only Record – If the RTN is present, it must be present on the 

Financial Organization Master File (FOMF). 

0411-0415 RESERVED -| 

0416 o Summary Record – Number of FEC/Pension Records (SEQ 0075) must equal

zero. 

 |

 |

 

0417-0418 RESERVED -| 

0419 o State Record – If Address Ind (SEQ 0097) on the Tax Return equals “3” 

(indicating a foreign country), then the following fields must be 

present: Foreign Street Address (SEQ 0077), Foreign City, State or 

Province, Postal Code (SEQ 0087), and Foreign Country (SEQ 0098); and 

the following fields cannot be present: Street Address (SEQ 0080), 

City (SEQ 0085), State Abbreviation (SEQ 0095) and Zip Code 

(SEQ 0100). 

If Address Ind (SEQ 0097) on the Tax Return is not equal to “3”, then 

the following fields cannot be present: Foreign Street Address 

(SEQ 0077), Foreign City, State or Province, Postal Code (SEQ 0087), 

and Foreign Country (SEQ 0098). 

0420 o Form 1040 – Credit for Federal Tax on Fuels (SEQ 1200) must equal 

zero or blank. 

 |

 |

 

0421-0422 RESERVED -| 

0423 o Form 1040/1040A – Taxable Foreign Pensions Amount (SEQ 0490) must 

equal zero or blank and the Foreign Employer Pension Literal (SEQ 

0488) must be blank. 

 |

 |

 |

 

0424-0425 RESERVED 

0426 o Form 1040 – Other Payments (SEQ 1213) must equal the Credit for 

Repayment Amount (SEQ 1211) of Form 1040. 

 |

 |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 296

0427-0428 RESERVED -| 

0429 o Form 1040/A - One (or more) Dependent’s SSN (SEQ 0175, 0185, 0195, 

0205) claimed on your return has been locked per the taxpayer’s 

request.

 |

 |

 |

 

0430 o State Record – If State Abbreviation (SEQ 0095) equals “AS”, “GU”, 

“MP”, “PR”, or “VI”; or Address Ind SEQ (0097) on the State-Only 1040 

equals “3” it must be processed at Austin. 

0431-0433 RESERVED 

0434 o Form 1040/A - One (or more) Dependent’s SSN (SEQ 0175, 0185, 0195, 

0205) claimed on your return has been locked per the request of the 

dependent’s parent or guardian.

 |

 |

 |

 

0435-0437 RESERVED 

0438 o Summary Record – The IP Address (SEQ 0190) cannot contain an Ipv4 

address where any of its 4 parts is not a number from 0 to 255 and 

there are not 3 periods. 

 | 

0439-0440 RESERVED -| 

0441 o Summary Record – IP Address (SEQ 0190) cannot contain an Ipv6 address 

where any of its 8 parts is not a number from 0 to FFFF (hexadecimal) 

and there are not 7 colons. 

 | 

0442-0443 RESERVED -| 

0444 o The size of the fixed record is not correct. The byte count on any 

incoming Fixed Length record must match the fixed length byte count 

stated number in the form’s corresponding Pub.1346 record layout. 

 

0445 o RESERVED 

0446 o Form 1040 - If NOL CF Statement (SEQ 0580) is significant then, NOL 

Amount (SEQ 0583) must be significant and vice versa. 

 

 

0447 o Form 1040 - Form 5405, Line 18 Amount (SEQ 1107) cannot exceed the 

amount of the First-Time Homebuyer Credit Received. 

 

 

0448-0475 RESERVED -| 

0476 o Schedule EIC – The following fields cannot equal “X”: Disabled “No” 

Box – 1, -2 and -3 (SEQ 0045, 0115, 0185). 

0477-0479 RESERVED -| 

0480 o Schedule EIC – The Qualifying Child SSN (0015, 0085) has been locked 

because Social Security Administration records indicate the number 

belongs to a deceased individual.

 |

 |

 |

 

0481 o Schedule EIC – The Qualifying Child SSN (0015, 0085) has been locked 

per the taxpayer’s request.

 |

 |

 

 

0482 o Schedule EIC – The Qualifying Child SSN (0015, 0085) has been locked 

per the request of the qualifying child’s parent or guardian.

 |

 |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 297

0483 o Form 2441 – The Qualifying Person SSN (0214, 0223) has been locked 

because Social Security Administration records indicate the number 

belongs to a deceased individual.

 |

 |

 |

 

0484 o Form 2441 – The Qualifying Person SSN (0214, 0223) has been locked 

per the taxpayer’s request.

 |

 |

 

0485 o Form 2441 – The Qualifying Person SSN (0214, 0223) has been locked 

per the request of the qualifying person’s parent or guardian.

 |

 |

 

0486 o Form 8863 - The Student’s SSN (SEQ 0250) on Form 8863, has been 

locked because Social Security Administration records indicate the 

number belongs to a deceased individual.

 |

 |

 |

 

0487 o Form 8863 - The Student’s SSN (SEQ 0250) on Form 8863, has been 

locked per the taxpayer’s request.

 |

 |

 

0488 o Form 8863 – The Student’s SSN (SEQ 0250) has been locked per the 

request of the student’s parent or guardian.

 |

 |

 

0489 o RESERVED 

o 

o 

 -|

-|

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 

0490 o Summary Record – If Year of the Electronic Postmark Date (SEQ 0260) 

is present, Year of Electronic Postmark Date must equal the current 

processing year. 

0491 o Summary Record – If one of the three fields is present, then all of 

the following fields must be present: Electronic Postmark Date 

(SEQ 0260), Electronic Postmark Time (SEQ 0270), Electronic Postmark 

Time Zone (SEQ 0280). 

0492 o 

o 

Form 1040 – Residential Energy Credits (SEQ 0988) must equal zero or 

blank. 

 |

 |

 -|

 -|

 

0493 o Summary Record – Software Identification Number (SEQ 0230) must be 

present. 

0494 o Form 1040 – Form 8689 Amount (SEQ 1246) must equal zero or blank and 

F8689 Literal (SEQ 1245) must be blank. 

 |

 |

 

0495-0498 RESERVED | 

0499 o The Employer Identification Number (SEQ 0040) of Form W-2, and Payer 

Identification Number (SEQ 0050) of Form 1099-R is invalid for 

processing an Individual e-filed return. 

 |

 |

 |

 

0500 o Tax Form – Primary SSN (SEQ 0010) and Primary Name Control (SEQ 0050) 

of the Tax Form must match data from the IRS Master File. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 298

0501 o Schedule EIC – Qualifying SSN (SEQ 0015, 0085, 0155) of Schedule EIC 

and the corresponding Qualifying Child Name Control (SEQ 0007, 0077, 

0147) must match data from the IRS Master File. 

0502 o 

o Note: Form 1099-R is ONLY required when federal income tax is 

withheld. 

Employer Identification Number (SEQ 0040) of Form W-2 and Payer 

Identification Number (SEQ 0050) of Form 1099-R must match data from 

the IRS Master File. 

 |

 

 

 

0503 o Secondary SSN (SEQ 0030) and Spouse’s Name Control (SEQ 0055) of the 

Tax Form must match data from the IRS Master File 

or 

If filing status (SEQ 0130) equals "3" or “4” and Exempt Spouse (SEQ 

0163) equals “X”, then the Secondary SSN (SEQ 0030) and Exempt Spouse 

Name Control (SEQ 0165) must match data from the IRS Master File. 

 |

 

 

 

0504 o 

o 

Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A and 

corresponding Dependent Name Control (SEQ 0172, 0182, 0192, 0202) 

must match data from the IRS Master File. 

-|

 -|

 -|

0505 o Employer Identification Number (SEQ 0040) of Form W-2 or Payer 

Identification Number (SEQ 0050) of Form 1099-R was issued in the 

current processing year. 

 

 |

 |

 

0506 o Schedule EIC – Qualifying SSN (SEQ 0015, 0085, 0155) of Schedule EIC 

was previously used for the same purpose. 

0507 o 

o 

Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) of Form 1040/1040A was 

previously used for the same purpose. 

-|

 -|

0508 o Primary SSN (SEQ 0010) has been used as a Secondary SSN (SEQ 0030) on 

another return with filing status 2 – Married filing joint status 

(SEQ 0130) or with filing status 3 – Married Filing Separately and 

Exempt Spouse (SEQ 0163) equals to “X”; or Secondary SSN (SEQ 0030) 

has been used as a Primary SSN (SEQ 0010) on another return. 

 |

 

0509 o Secondary SSN (SEQ 0030) was previously used as a Dependent’s SSN or 

as a Schedule EIC Qualifying SSN on a previous or current return; or 

Dependent’s SSN was used as a Secondary SSN on a previous or current 

return; or Schedule EIC Qualifying SSN was used as a Secondary SSN on 

a current or previous return. 

 |

 |

 

0510 o 

o 

Primary SSN (SEQ 0010) and/or Secondary SSN (SEQ 0030) where the SSN 

was claimed as an exemption (SEQ 0160) and/or (SEQ 0163) on the 

return and was also used as a Dependent’s SSN on Form 1040 on another 

return. 

Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) was used as a Primary 

SSN (SEQ 0010) or Secondary SSN (SEQ 0030) on another return and was 

claimed as an exemption (SEQ 0160) on that return. 

 |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 299

0511 o Primary SSN (SEQ 0010) was used with Filing Status (SEQ 0130) “1”, 

“2” or “5” and was also present on another return as a Secondary SSN 

(SEQ 0030) with Filing Status “3”. 

0512 o Form 8863 - Student’s Name Control (SEQ 0240) and corresponding 

Student’s SSN (SEQ 0250) must match data from the IRS Master File. 

| 

 |

 -|

 

0513 o Secondary SSN (SEQ 0030) was used as a Secondary SSN more than once. 

0514 o RESERVED -|

 -|

 

0515 o Primary SSN (SEQ 0010) was used as a Primary SSN more than once. 

0516 o Primary SSN (SEQ 0010) and the Primary Name Control (SEQ 0050) of the 

State-Only 1040 Return must match data from the IRS Master File. 

0517 o Secondary SSN (SEQ 0030) and the Spouses’s Name Control (SEQ 0055) of 

the State-Only 1040 Return must match data from the IRS Master File. 

 

0518-0520 RESERVED -| 

0521 o Year of Birth for the following cannot equal the current processing 

year: Primary SSN (SEQ 0010) and Secondary SSN (SEQ 0030) of the Tax 

Form; Dependent's SSN (SEQ 0175, 0185, 0195, 0205) of Form 

1040/1040A. 

 

 |

 

0522 o 

o 

o 

Primary Date of Birth (SEQ 0010) in the Authentication Record of an 

Online Return does not match data from the IRS Master File. 

Exceptions: 

Primary Date of Birth is not required when the Primary Date of Death 

(SEQ 0020) on Form 1040/A/EZ is significant AND the filing status is 

MFJ. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), and the Special Processing Literal (SEQ 0100) of the Tax 

Return equals “DESERTbSTORM”, “HAITI”, “FORMERbYUGOSLAVIA”, 

“UNbOPERATION”, “JOINTbGUARD”, “JOINTbFORGE”, “NORTHERNbWATCH”, 

“OPERATIONbALLIEDbFORCE”, “NORTHERNbFORGE”, “ENDURINGbFREEDOM”, 

“COMBATbZONE”, or “COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or 

“KOSOVObOPERATION” then the Primary Date of Birth (SEQ 0010) in the 

Authentication Record of an Online Return is not required. 

 

 

 

0523 o 

o 

o 

Spouse Date of Birth (SEQ 0040) in the Authentication Record of an 

Online Return does not match data from the IRS Master File. 

Exceptions: 

Spouse Date of Birth is not required when the Secondary Date of Death 

(SEQ 0040) on Form 1040/A/EZ is significant. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), and the Special Processing Literal (SEQ 0100) of the Tax 

Return equals “DESERTbSTORM”, “HAITI”, “FORMERbYUGOSLAVIA”, 

“UNbOPERATION”, “JOINTbGUARD”, “JOINTbFORGE”, “NORTHERNbWATCH”, 

“OPERATIONbALLIEDbFORCE”, “NORTHERNbFORGE”, “ENDURINGbFREEDOM”, 

“COMBATbZONE”, or “COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or 

“KOSOVObOPERATION” then the Spouse Date of Birth (SEQ 0040) in the 

Authentication Record of an Online Return is not required. 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 300

0524 o Qualifying Person Name Control - 1, - 2 (SEQ 0120, 0221) and 

Qualifying Person SSN - 1, - 2 (SEQ 0214, 0223) of Form 2441 do not 

match data from the IRS Master File. 

0525 o Form 1040/1040A – If Filing Status (SEQ 0130) equals “3” or “4”, then 

Spouse Signature (SEQ 1324) must not be significant.

 |

 |

 

0526 o Qualifying Person SSN - 1, - 2 (SEQ 0214, 0223) of Form 2441 was 

previously used for same purpose. 

0527 o RESERVED 

0528 o Form 8863 - Student's SSN (SEQ 0250) was previously used to claim 

Education Credit on another tax return. 

 | 

0529 o Declaration Control Number (DCN) (SEQ 0008) of the Tax Return Record 

Identification Page 1 cannot duplicate a DCN on a previously accepted 

electronic return for the current processing year. 

0530 o RESERVED 

0531 o Tax Form – A Date of Death is present and prior to current tax year 

on IRS records for the Primary SSN (SEQ 0010). 

0532 o Tax Form – A Date of Death is present and prior to current tax year 

on IRS records for the Secondary SSN (SEQ 0030). 

0533 o 

o 

Form 1040/1040A – A Date of Death is present and prior to current tax 

year on IRS records for one or more of the Dependents SSN (SEQ +0175, 

0185, 0195, 0205 and/or statement records). 

-|

 

0534 o Schedule EIC – A Date of Death is present and prior to current tax 

year on IRS records for the Qualifying SSN – 1, – 2 or – 3 (SEQ 0015, 

0085, 0155). 

0535 o Schedule EIC - Qualifying SSN (SEQ 0015, 0085, 0155) of Schedule EIC 

and the corresponding Year of Birth (SEQ 0020, 0090, 0160) must match 

data received from the Social Security Administration. 

0536-0540 RESERVED 

0541 o 

o 

o 

Form 1040/1040A – When Filing Status (SEQ 0130) equals “1”, “4” or 

“5”, the age of the primary taxpayer must be older than the age of 

each qualifying child (max of 3) on the Schedule EIC. 

When Filing Status (SEQ 0130) equals “2”, the age of the primary or 

secondary taxpayer must be older than the age of each qualifying 

child (max of 3) on the Schedule EIC. 

EXCEPTION: The taxpayer does not have to be older than the 

qualifying child if the child is permanently and totally disabled. 

0542-0543 RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 301

0544 o Form 1040/1040A – If the Primary SSN (SEQ 0010) was claimed as a 

Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) on another return, then 

no Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) can be claimed on 

this return. 

 |

 |

 |

 

0545-0562 RESERVED 

0563 o 

o 

Form 1040/1040A - Dependent’s SSN (SEQ 0175, 0185, 0195, 0205) with 

Eligibility for Child Tax Credit (SEQ 0178, 0188, 0198, 0208) equal 

to “X” was previously used for child tax credit. 

-|

 

0564-0599 RESERVED 

0600 o 

o 

Form 1040/1040A/104EZ – IRS Master File indicates the taxpayer must 

file Form 8862 to Claim Earned Income Credit after disallowance. 

Form 8862 is missing from the tax return and it is required. 

Note: The IRS may request additional verification in addition to the 

completed Form 8862. 

0601-0602 RESERVED -| 

0603 o Form 1040/A/EZ - The Primary SSN (SEQ 0010) has been locked because 

Social Security Administration records indicate the number belongs to 

a deceased individual.

|

 |

 |

 -|

 -|

 -|

 -|

 -|

 -|

 

0604 o Form 1040/A/EZ – The Spouse SSN (SEQ 0030) has been locked because 

the Social Security Administration records indicate the number 

belongs to a deceased individual.

 |

 |

 |

 

0605 o Form 1040/A/EZ – The Spouse SSN (SEQ 0030) has been locked per the 

taxpayer’s request. |

 | 

0606 o Form 1040/1040A/104EZ – IRS Master File indicates the taxpayer is not 

allowed to claim the Earned Income Credit for this tax year. 

0607-0609 RESERVED -| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 302

0610 o 

o 

Tax Form - If Address Ind (SEQ 0097) equals "3" (indicating a foreign 

country), then the following fields must be present: Foreign Country 

(SEQ 0061), Foreign Street Address (SEQ 0062), and Foreign City (SEQ 

0064), and the following fields cannot be present: Name Line 2 (SEQ 

0070), Street Address (SEQ 0080), City (SEQ 0083), State Abbreviation 

(SEQ 0087), and Zip Code (SEQ 0095). 

If Address Ind (SEQ 0097) is not equal to "3", then the following 

fields cannot be present: Foreign Country (SEQ 0061), Foreign Street 

Address (SEQ 0062), Foreign Province/State/County (SEQ 0063), Foreign 

City (SEQ 0064) and Foreign Postal Code (SEQ 0067). 

| 

| 

 | 

 

0611 o Tax Form - Foreign City (SEQ 0064) is alpha and cannot have leading 

or consecutive embedded spaces. The left-most position must contain 

an alpha character. The only special characters permitted are space, 

hyphen (-), and slash (/). 

 | 

0612 o Tax Form - Foreign Street Address (SEQ 0062), Foreign Province/

State/County (SEQ 0063) and Foreign Postal Code (SEQ 0067) are 

alphanumeric and cannot have leading or consecutive embedded spaces. 

The left-most position must contain an alpha or numeric character. The 

only special characters permitted are space, hyphen (-), and slash (/). 

 

 |

 

0613 o Tax Form - Foreign Country Name (SEQ 0061) must be left justified and 

must contain a minimum of three alpha characters. This field cannot 

contain consecutive embedded spaces and must contain only alpha 

characters and spaces. Do not abbreviate the country name. 

 

0614 o Tax Form - Earned Income Credit (SEQ 1180) cannot be significant when 

State Abbreviation (SEQ 0087) equals "AS", "GU", "MP", "PR", or "VI", 

or when Address Ind (SEQ 0097) equals "3". 

0615 o 

o 

Tax Form - If State Abbreviation (SEQ 0087) equals "AS", "GU", "MP", 

"PR", or "VI"; or Address Ind (SEQ 0097) equals "3"; then the return 

must be processed at Austin Submission Processing Center. 

 |

 

 -|

 

0616 o 

o 

o 

Form W-2 – When Employee Address Continuation (SEQ 0105) is 

significant, then a period (.) must be present in Employee State 

(SEQ 0113). 

Form 1099-R – When Recipient’s Address Continuation (SEQ 0085) is 

significant, then a period (.) must be present in Recipient’s State 

(SEQ 0092). 

-|

 -|

 

 

 

0617 o Form 1040/1040A/1040EZ - Domestic or U.S. Possession return addresses 

must be expressed in the appropriate domestic fields of the entity 

section of the tax return. 

0618-0655 RESERVED -| 

0656 o Form 1040 – Form 8801 Block (SEQ 1005 or SEQ 1206) must be blank. | 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 303

0657 o Form 1040/1040A – If Filing Status (SEQ 0130) equals “3” or “4” and 

Exempt Spouse (SEQ 0163) equals “X”, then Secondary SSN (SEQ 0030) 

Total Income (SEQ 0600) must contain an amount less than (loss) or 

equal to zero.

 |

 |

 |

 |

 

0658-0662 RESERVED -| 

0663 o Form 1040 - If Clergy Excess Rental Allowance Amount (SEQ 0359) is 

significant, Clergy Excess Rental Allowance Literal (SEQ 0358) must 

equal “EXCESS ALLOWANCE” and vice versa. 

0664 o 

o 

Authentication Record - When the Transmission Type Code (SEQ 0170) of 

the TRANA Record equals "O", then the PIN Type Code (SEQ 0008) must 

equal "O". 

Authentication Record - When the Transmission Type Code (SEQ 0170) of 

the TRANA Record equals “Blank”, then the PIN Type Code (SEQ 0008) 

must equal "P", or “S”. 

0665-0667 RESERVED -| 

0668 o Self-Select PIN Program –The Primary SSN appears more than once on 

the IRS File for the prior tax year. 

0669 o Self-Select PIN Program –The Spouse SSN appears more than once on the 

IRS File for the prior tax year. 

0670 o 

o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "S", 

then the following fields must be present; Primary Date of Birth 

(SEQ 0010), and Primary Prior Year Adjusted Gross Income (SEQ 0020), 

or Primary Prior Year PIN (SEQ 0025) or Primary Electronic Filing PIN 

(SEQ 0030) and Primary Taxpayer Signature (SEQ 0035). 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), and the Primary Date of Death (SEQ 0020) is significant, 

and the Secondary Date of Death (SEQ 0040) is not significant on the 

Tax Return, then only the secondary fields (SEQ 0040, 0050 or 0055 or 

0060 and 0065) are required on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) and the Secondary Date 

of Death (SEQ 0040) are significant on the Tax Return, then only the 

primary fields (SEQ 0010, 0020 or 0025 or 0030 and 0035) are required 

on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, then either the primary fields (SEQ 0010, 0020, or 0025 

or 0030 and 0035) or the secondary fields (SEQ 0040, 0050 or 0055 or 

0060 and 0065) are required on the Authentication Record. 

 

 

 

 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 304

0671 o 

 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "S" 

and Filing Status (SEQ 0130) is "2" (Married Filing Jointly) on the 

Tax Return, then the following fields must be present; Spouse Date of 

Birth (SEQ 0040), Spouse Prior Year Adjusted Gross Income (SEQ 0050) 

or Spouse Prior Year PIN (SEQ 0055) or Spouse Electronic Filing PIN 

(SEQ 0060), and Spouse Signature (SEQ 0065). 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Secondary Date of Death (SEQ 0040) is significant on the Tax 

Return, only the primary fields (SEQ 0010, 0020 or 0025 or 0030 and 

0035) are required on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, then either the primary fields (SEQ 0010, 0020 or 0025 or 

0030 and 0035) or the secondary fields (SEQ 0040, 0050 or 0055 or 

0060 and 0065) are required on the Authentication Record. 

 

 

 

 

 

 

 

 

0672 o Authentication Record – When the PIN Type Code (SEQ 0008) equals “P” 

or “S”, then the ERO EFIN/PIN (SEQ 0090) must be present. 

When the PIN Type Code (SEQ 0008) equals “O”, then the ERO EFIN/PIN 

(SEQ 0090) cannot be present. 

0673 o RESERVED 

 

 -|

 -|

 -|

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 305

0674 o 

o 

o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", 

"S" or "O", then Primary Taxpayer Signature (SEQ 1321) on the Tax 

Return must be five digits and cannot be all zeros and the Primary 

Taxpayer Signature (SEQ 1321) on the Tax Return must match the 

Primary Taxpayer Signature (SEQ 0035) on the Authentication Record. 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) is significant and the 

Secondary Date of Death (SEQ 0040) is not significant on the Tax 

Return, the Spouse Signature (SEQ 1324) on the Tax Return must be 

five digits and cannot be all zeros; and the Spouse Signature 

(SEQ 1324) on the Tax Return must match the Spouse Signature 

(SEQ 0065) on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Primary Date of Death (SEQ 0020) and the Secondary Date of 

Death (SEQ 0040) are significant on the Tax Return, the Primary 

Taxpayer Signature (SEQ 1321) on the Tax Return must be five digits 

and cannot be all zeros; and the Primary Taxpayer Signature 

(SEQ 1321) on the Tax Return must match the Primary Taxpayer 

Signature (SEQ 0035) on the Authentication Record. 

 

When the PIN Type Code (SEQ 0008) is blank, then the Primary Taxpayer 

Signature (SEQ 0035) cannot be present. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, the Primary Taxpayer Signature (SEQ 1321) on the Tax 

Return must be five digits and cannot be all zeros and the Primary 

Taxpayer Signature (SEQ 1321) on the Tax Return must match the 

Primary Taxpayer Signature (SEQ 0035) on the Authentication Record or 

the Spouse Signature (SEQ 1324) on the Tax Return must be five digits 

and cannot be all zeros and the Spouse Signature (SEQ 1324) on the 

Tax Return must match the Spouse Signature (SEQ 0065) on the 

Authentication Record. 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 306

0675 o 

o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", 

"S" or "O" and the Filing Status (SEQ 0130) is “2” (Married Filing 

Jointly) on the Tax Return, then Spouse Signature (SEQ 1324) on the 

Tax Return must be five digits and cannot be all zeros; and the 

Spouse Signature (SEQ 1324) on the Tax Return must match the Spouse 

Signature (SEQ 0065) on the Authentication Record. 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Secondary Date of Death (SEQ 0040) is significant on the Tax 

Return, Primary Taxpayer Signature (SEQ 1321) on the Tax Return must 

be five digits and cannot be all zeros; and the Primary Taxpayer 

Signature (SEQ 1321) on the Tax Return must match the Primary 

Taxpayer Signature (SEQ 0035) on the Authentication Record. 

When the PIN Type Code (SEQ 0008) is blank and the Filing Status 

(SEQ 0130) equals "2" (Married Filing Jointly) on the Tax Return, the 

Spouse Signature (SEQ 0065) cannot be present on the Authentication 

Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, the Primary Taxpayer Signature (SEQ 1321) on the Tax 

Return must be five digits and cannot be all zeros and the Primary 

Taxpayer Signature (SEQ 1321) on the Tax Return must match the 

Primary Taxpayer Signature (SEQ 0035) on the Authentication Record or 

the Spouse Signature (SEQ 1324) on the Tax Return must be five digits 

and cannot be all zeros and the Spouse Signature (SEQ 1324) on the 

Tax Return must match the Spouse Signature (SEQ 0065) on the 

Authentication Record. 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 307

0676 o 

o 

o 

o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals “P”, 

“S”, or “O” and the Filing Status (SEQ 0130) is “2” (Married Filing 

Jointly) on the Tax Return, then the Primary Taxpayer Signature 

(SEQ 0035) and Spouse Signature (SEQ 0065) both must be present. 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) is significant, and 

the Secondary Date of Death (SEQ 0040) is not significant on the Tax 

Return, only the Spouse Signature (SEQ 0065) must be present on the 

Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Secondary Date of Death (SEQ 0040) is significant on the Tax 

Return, only the Primary Taxpayer Signature (SEQ 0035) must be 

present on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) and the Secondary Date 

of Death (SEQ 0040) are significant on the Tax Return, only the 

Primary Taxpayer Signature (SEQ 0035) must be present on the 

Authentication Record. 

When the PIN Type Code (SEQ 0008) equals "P", "S" or "O" and the 

Filing Status is other than "2" (Married Filing Jointly), on the Tax 

Return, the Spouse Signature (SEQ 0065) cannot be present on the 

Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, then either the Primary Taxpayer Signature (SEQ 0035) or 

Spouse Signature (SEQ 0065) must be present on the Authentication 

Record. 

 

 

0677 o Self-Select PIN Program – The Primary Taxpayer is ineligible to 

participate in the Self-Select PIN program, if they are under the age 

of sixteen and has never filed a tax return. 

0678 o Self-Select PIN Program – The Secondary Taxpayer is ineligible to 

participate in the Self-Select PIN program, if they are under the age 

of sixteen and did not file a tax return in the previous year. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 308

0679 o 

o 

o 

o 

Authentication Record – When the PIN TYPE Code (SEQ 0008) equals “S” 

or “O”, the Primary Prior Year Adjusted Gross Income (SEQ 0020) or 

Primary Prior Year PIN (SEQ 0025) or Primary Electronic Filing PIN 

(SEQ 0030) must match the Primary Prior Year Adjusted Gross Income or 

Primary Prior Year PIN or Primary Electronic Filing PIN on the IRS 

Master File. 

 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) is significant, and 

the Secondary Date of Death (SEQ 0040) is not significant on the Tax 

Return, the Spouse Prior Year Adjusted Gross Income (SEQ 0050) or 

Spouse Prior Year PIN (SEQ 0055) or Spouse Electronic Filing PIN 

(SEQ 0060) on the Authentication Record must match the Spouse Prior 

Year Adjusted Gross Income or Spouse Prior Year PIN or Spouse 

Electronic Filing PIN on the IRS Master File. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), and the Primary Date of Death (SEQ 0020) and the Secondary 

Date of Death (SEQ 0040) are significant on the Tax Return, the 

Primary Prior Year Adjusted Gross Income (SEQ 0020) or Primary Prior 

Year PIN (SEQ 0025) or Primary Electronic Filing PIN (SEQ 0030) on 

the Authentication Record must match the Primary Prior Year Adjusted 

Gross Income or Primary Prior Year PIN or Primary Electronic Filing 

PIN on the IRS Master File. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, the Primary Prior Year Adjusted Gross Income (SEQ 0020) 

or Primary Prior Year PIN (SEQ 0025) or Primary Electronic Filing PIN 

(SEQ 0030) on the Authentication Record must match the Primary Prior 

Year Adjusted Gross Income or Primary Prior Year PIN or Primary 

Electronic Filing PIN on the IRS Master File or the Spouse Prior Year 

Adjusted Gross Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) 

or Spouse Electronic Filing PIN (SEQ 0060) on the Authentication 

Record must match the Spouse Prior Year Adjusted Gross Income or 

Spouse Prior Year PIN or Electronic Filing PIN on the IRS Master 

File. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 309

0680 o 

o 

o 

Authentication Record – When the PIN TYPE Code (SEQ 0008) equals “S” 

or “O” and the Filing Status (SEQ 0130) is “2” (Married Filing 

Jointly) on the return, the Spouse Prior Year Adjusted Gross Income 

(SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) or Spouse Electronic 

Filing PIN (SEQ 0060) on the Authentication Record must match the 

Spouse Prior Year Adjusted Gross Income or Spouse Prior Year PIN or 

Spouse Electronic Filing PIN on the IRS Master File. 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Secondary Date of Death (SEQ 0040) is significant on the Tax 

Return, the Primary Prior Year Adjusted Gross Income (SEQ 0020) or 

Primary Prior Year PIN (SEQ 0025) or Primary Electronic Filing PIN 

(SEQ 0030) on the Authentication Record must match the Primary Prior 

Year Adjusted Gross Income or Primary Prior Year PIN or Primary 

Electronic Filing PIN on the IRS Master File. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, the Primary Prior Year Adjusted Gross Income (SEQ 0020) 

or Primary Prior Year PIN (SEQ 0025)or Primary Electronic Filing PIN 

(SEQ 0030) on the Authentication Record must match the Primary Prior 

Year Adjusted Gross Income or Primary Prior Year PIN or Primary 

Electronic Filing PIN on the IRS Master File or the Spouse Prior Year 

Adjusted Gross Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) 

or Spouse Electronic Filing PIN (SEQ 0060) on the Authentication 

Record must match the Spouse Prior Year Adjusted Gross Income or 

Spouse Prior Year PIN or Spouse Electronic Filing PIN on the IRS 

Master File. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 310

0681 o 

o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "O", 

then the following fields must be present; Primary Date of Birth 

(SEQ 0010), Primary Prior Year Adjusted Gross Income (SEQ 0020), or 

Primary Prior Year PIN (SEQ 0025), or Primary Electronic Filing PIN 

(SEQ 0030) and Primary Taxpayer Signature (SEQ 0035). 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) is significant, and 

the Secondary Date of Death (SEQ 0040) is not significant on the Tax 

Return, the secondary fields (SEQ 0040, 0050 or 0055, 0060, 0065) are 

required on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) and the Secondary Date 

of Death (SEQ 0040) are significant on the Tax Return, the primary 

fields (SEQ 0010, 0020 or 0025, or 0030, 0035) are required on the 

Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, then either the primary fields (SEQ 0010, 0020 or 0025, 

or 0030, 0035) or the secondary fields (SEQ 0040, 0050 or 0055, or 

0060, 0065) are required on the Authentication Record. 

 

 

 

 

 

 

 

 

 

0682 o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "O" 

and Filing Status (SEQ 0130) is "2" (Married Filing Jointly) on the 

Tax Return, then the following fields must be present; Spouse Date of 

Birth (SEQ 0040), Spouse Prior Year Adjusted Gross Income (SEQ 0050) 

or Spouse Prior Year PIN (SEQ 0055), or Spouse Electronic Filing PIN 

(SEQ 0060) and Spouse Signature (SEQ 0065). 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

the Secondary Date of Death (SEQ 0040) is significant on the tax 

return, the Primary Date of Birth (SEQ 0010), Primary Prior Year 

Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN (SEQ 0025) 

or Primary Electronic Filing PIN (SEQ 0030) and Primary Taxpayer 

Signature (SEQ 0035) are required on the Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, the Primary Date of Birth (SEQ 0010) and Primary Prior 

Year Adjusted Gross Income (SEQ 0020) or Primary Prior Year PIN (SEQ 

0025) or Primary Electronic Filing PIN (SEQ 0030) and Primary 

Taxpayer Signature (SEQ 0035) are required on the Authentication 

Record or the Spouse Date of Birth (SEQ 0040) and Spouse Prior Year 

Adjusted Gross Income (SEQ 0050) or Spouse Prior Year PIN (SEQ 0055) 

or Spouse Electronic Filing PIN (SEQ 0060) and Spouse Signature (SEQ 

0065) are required on the Authentication Record. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 311

0683 o Authentication Record – When the PIN TYPE Code (SEQ 0008) equals “P” 

or “S”, the first six numeric of the ERO EFIN/PIN (SEQ 0090) must 

equal the Electronic Filer ID Number (EFIN) in the Declaration 

Control Number (DCN) (14 digits total). 

0684 o RESERVED 

0685 o Summary Record - Number of Preparer Note Records (SEQ 0110) must 

equal the number of preparer notes computed by the IRS. 

0686 o Summary Record - Number of Election Explanation Records (SEQ 0120) 

must equal the number of election explanations computed by the IRS. 

0687 o Summary Record - Number of Regulatory Explanation Records (SEQ 0130) 

must equal the number of regulatory explanations computed by the IRS. 

0688 o Summary Record - Count of Authentication Record (SEQ 0140) must equal 

the count of authentication record computed by the IRS. 

0689 o Authentication Record – The year of Taxpayer Signature Date 

(SEQ 0070) must equal current processing year. 

0690 o Form Payment (Balance Due) – If Refund (SEQ 1270) of the Tax Form is 

greater than zero, then Tax Type Code (SEQ 0070) cannot equal “Form 

1040”, “Form 1040A” or “Form 1040EZ”. 

0691 o Form Payment (Balance Due) – Amount of Tax Payment (SEQ 0060) cannot 

be greater than 200% of Amount Owed (SEQ 1290) of the Tax Form. 

(Example: If the Amount Owed is $1,000, the Amount of Tax Payment 

cannot be greater than $2,000.) 

0692 o Form Payment – Amount of Tax Payment (SEQ 0060) must be greater than 

zero and less than $100 million (i.e., $99,999,999 or less). 

0693 o Form Payment – When there is more than 1 occurrence of Form Payments, 

only 1 occurrence can be a Bal-Due Payment, with Tax Type Code 

(SEQ 0070) of “1040E”, “1040A,” or “1040Z”. There can be up to four 

additional occurrences, for Estimated Payment, with Tax Type Code 

(SEQ 0070) of “1040S.” 

0694 o Authentication Record – When the PIN Type Code (SEQ 0008) equals "S", 

then the Jurat/Disclosure Code (SEQ 0075) must equal "C". 

0695 o Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", 

then the Jurat/Disclosure Code (SEQ 0075) must equal "D". 

0696 o Authentication Record – When the PIN Type Code (SEQ 0008) equals "O", 

then the Jurat/Disclosure Code (SEQ 0075) must equal "A". 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 312

0697 o 

o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", 

then Primary Taxpayer Signature (SEQ 0035) must be present. 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), the Primary Date of Death (SEQ 0020) is significant, and 

the Secondary Date of Death (SEQ 0040) is not significant on the Tax 

Return , the Spouse Signature (SEQ 0065) is required on the 

Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing 

Jointly), and the Primary Date of Death (SEQ 0020) and the Secondary 

Date of Death (SEQ 0040) are significant on the Tax Return, the 

Primary Taxpayer Signature (SEQ 0035) is required on the 

Authentication Record. 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, 

“HAITI”, “FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, 

“JOINTbFORGE”, “NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, 

“NORTHERNbFORGE”, “ENDURINGbFREEDOM”, “COMBATbZONE”, or 

“COMBATbZONEbYYYYMMDD”, “IRAQIbFREEDOM” or “KOSOVObOPERATION” on the 

Tax Return, the Primary Taxpayer Signature (SEQ 0035) is required on 

the Authentication Record or the Spouse Signature (SEQ 0065) is 

required on the Authentication Record. 

 

 

0698 o 

o 

o 

Authentication Record – When the PIN Type Code (SEQ 0008) equals "P" 

and Filing Status (SEQ 0130) is "2" (Married Filing Jointly), then 

the Spouse Signature (SEQ 0065) is present. 

Exceptions: 

When the Filing Status (SEQ 0130) equals "2" (Married Filing Jointly) 

and the Secondary Date of Death (SEQ 0040) is significant on the Tax 

Return, the Primary Taxpayer Signature (SEQ 0035) is required on the 

Authentication Record. 

When the Filing Status equals "2" (Married Filing Jointly) and the 

Special Processing Literal (SEQ 0100) equals “DESERTbSTORM”, “HAITI”, 

“FORMERbYUGOSLAVIA”, “UNbOPERATION”, “JOINTbGUARD”, “JOINTbFORGE”, 

“NORTHERNbWATCH”, “OPERATIONbALLIEDbFORCE”, “NORTHERNbFORGE”, 

“ENDURINGbFREEDOM”, “COMBATbZONE”, or “COMBATbZONEbYYYYMMDD”,

“IRAQIbFREEDOM” or “KOSOVObOPERATION” on the Tax Return, the Primary 

Taxpayer Signature (SEQ 0035) is required on the Authentication 

Record or the Spouse Signature (SEQ 0065) is required on the 

Authentication Record. 

 

 

0699 o Authentication Record – When the PIN Type Code (SEQ 0008) equals "P", 

then the following fields must not be present; Primary Prior Year 

Adjusted Gross Income (SEQ 0020), Primary Prior Year PIN (SEQ 0025), 

Primary Electronic Filing PIN (SEQ 0030), Spouse Prior Year Adjusted 

Gross Income (SEQ 0050), Spouse Prior Year PIN (SEQ 0055) and Spouse 

Electronic Filing PIN (SEQ 0060). 

 

 

 

 

 

0700-0708 RESERVED -| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 313

0709 o Form 1040/1040A/1040EZ - When both the Form 9465 (Installment 

Agreement Request) and a Form Payment (Balance Due Payment) 

are attached to the 1040, 1040A, or 1040EZ, the Payment With 

Tax Return (SEQ 0290) on the Form 9465 must equal to the Amount of 

Tax Payment (SEQ 0060) on the Form Payment. 

0710-0716 RESERVED -| 

0717 o 

o 

o 

Form 1040 – F8697 Literal (SEQ 1127) must be blank and F8697 Amount 

(SEQ 1128) must equal zero or blank. 

 |

 |

-|

-|

0718 o 

o 

o 

Form 1040 – F8866 Amount (SEQ 1142) must equal zero or blank. F8866 

Literal (SEQ 1141) must be blank. 

 -|

 

|

 |

-|

 

 

0719-0720 RESERVED 

0721 o 

o 

o 

o 

o 

o 

o 

o 

Form 1040 – Specify Other Credit Literal (SEQ 1010) must be blank. |

 

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 -|

 

 -|

 -|

 -|

 -|

 

0722 o Form 1040 – Other Credits (SEQ 1015) must be zero or blank. | 

0723-0766 RESERVED -| 

0767 o Tax Form - When Third Party Designee "Yes" Box (SEQ 1303) equals “X", 

Third Party Designee Name (SEQ 1307), Third Party Designee Telephone 

Number (SEQ 1309) and Third Party Designee PIN (SEQ 1313) must be 

present. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 314

0768 o RESERVED -|

 -|

 -|

 

0769 o Tax Form - When Identity Protection PIN (SEQ 1330) is significant, it 

must contain six numeric characters. 

 |

 

 

0770 o Tax Form – Third Party Designee “Yes” Box (SEQ 1303) and Third Party 

Designee “No” Box (SEQ 1305) cannot both equal “X”. 

0771-0777 RESERVED -| 

0778 o Form 1040 – F8611 Literal (SEQ 1114) must be blank. F8611 Amount 

(SEQ 1115) must be blank or zero. 

 | 

0779 o Form 1040 – F8693 Approved Indicator (SEQ 1118) and F8693 Approved 

Date (SEQ 1119) must be blank. 

 |

 |

 

0780-0789 RESERVED 

0790 o Form 1040 – Form 2439 Block (SEQ 1202) must be blank. | 

0791-0804 RESERVED -| 

0805 o TRANS Record B (TRANB) must be present. 

0806-0822 RESERVED 

0823 o Unrecognizable Transmission - If there are any unrecognizable or 

inconsistent control data, the transmission will be rejected. 

0824 o TRANS Record A (TRANA) - Transmitter EFIN (SEQ 0110) must be present. 

0825 o 

o 

Invalid Sequence of Records in Transmission - The data records of the 

transmission must be in the following sequence: TRANA, TRANB, Return 

Records (1-500 for dial-up or 1-10,000 for dedicated/leased line or 

high speed protocol), and RECAP. 

The format and content of the TRANA, TRANB, and RECAP Records must be 

exactly as defined in Part 2 Record Layouts. 

0826-0829 RESERVED 

0830 o RECAP Record - Total EFT (SEQ 0020) does not equal IRS Computed EFT 

Count (SEQ 0110, IRS Use). IRS Computed EFT Count (Seq 0110, IRS 

Use) is a program-computed count of Direct Deposit requests. It is 

incremented when any of a Direct Deposit data fields contains a nonblank character. This includes extraneous characters present in 

error. Direct Deposit requests include the one request on the Tax 

Form (SEQ 1272, 1274, 1276, 1278) and the three requests on Form 8888 

(SEQ 0020, 0030, 0040, 0060; SEQs 0080, 0090, 0100, 0120; and SEQs 

0140 0150, 0160, 0180). 

0831 o RECAP Record - Total Return Count (SEQ 0030) does not equal programcomputed count. Total Return Count is a count of returns transmitted 

and is incremented each time the Primary SSN within a Record ID 

changes. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 315

0832 o 

o 

RECAP Record – Total State-Only Return Count (SEQ 0130) does not 

equal program computed count. Total State-Only Return Count is a 

count of State-Only Returns transmitted and is incremented each time 

the Primary SSN within a Record ID changes. 

Note: State-Only return data contains a Form 1040, Page 1 record, 

state return packet, and a Summary record. 

0833-0839 RESERVED 

0840 o RECAP Record - The following fields must equal those in the Trans 

Record A (TRANA): 

IDENTIFICATION TRANA RECAP

Electronic Trnsmtr Identification 

 Number (ETIN) SEQ 0060 SEQ 0040 

Julian Day of Transmission SEQ 0070 SEQ 0050 

Transmission Sequence Number for SEQ 0080 SEQ 0060 

 Julian Day 

0841-0899 RESERVED 

0900 o Form 1040 - Form 8919 Literal (SEQ 0364) must be blank. Form 8919 

Amount (SEQ 0365) must equal zero or blank.

 |

 |

 

0901 o Form 1040 – When Schedule Q (Form 1066) Literal (SEQ 0827) equals 

“SCH Q”, Schedule E must be present. 

0902 o Form 1040/1040A - When American Opportunity Credit (SEQ 1189) is 

significant, then amount must equal Refundable American Opportunity 

Credit (SEQ 0090) of Form 8863 and vice versa. 

 

 |

 

0903 o Form 1040 – When COBRA Recapture Literal (SEQ 1112) equals “COBRA”, 

COBRA Recapture Amount (SEQ 1113) must be significant and vice versa. 

0904 o Primary SSN (SEQ 0010) of the Tax Form cannot duplicate a Primary SSN 

within the same “drain” of returns. 

0905 o RESERVED 

0906 o Secondary SSN (SEQ 0030) of the Tax Return cannot duplicate a 

Secondary SSN within the same “drain” of returns. 

0907 o RESERVED 

0908 o Form 8283 – When Qualified Conservation or Reduced FMV Contribution 

(SEQ +0060, 0115, 0170, 0280 or 0390) equals “X”, then the 

corresponding field Qualified Conservation or FMV Statement 

(SEQ 0403) is required. An explanation is required. 

0909 o Form 8283 - When Restriction Yes (SEQ 0500) equals “X”, then the 

corresponding field Restriction Statement (SEQ 0510) must equal 

“STMbnn”. An explanation is required. 

0910 o Form 8283 - When Give Rights Yes (SEQ 0530) equals “X”, then the 

corresponding field Give Rights Yes Statement (SEQ 0540) must equal 

“STMbnn”. An explanation is required. 

0911 o Form 8283 - When Restriction on Use (SEQ 0560) equals “X”, then the 

corresponding field Restriction on Use Statement (SEQ 0570) must 

equal “STMbnn”. An explanation is required. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 316

0912-0913 RESERVED -| 

0914 o Form 2441 – When Prior Year Expense Literal (SEQ 0318) is 

significant, then Prior Yr. Expense Amt. (SEQ 0320) must be 

significant and Prior Yr. Expense Explan./Qual. Person Name & SSN 

(SEQ @0322) must equal “STMbnn”. An explanation is required. 

0915-0930 RESERVED 

0931 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “1” or “3” and 

Exempt Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 

0783), Must Itemize Indicator (SEQ 0786) and Modified Standard 

Deduction Ind (SEQ 0788) are blank and Schedule A is not present with 

the return, the Total Itemized or Standard Deduction (SEQ 0789) must 

equal $5,950. 

 

 |

 ] 

0932 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “1” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 1 and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $7,400. 

 

|

 

0933 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “1” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 2 and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $8,850. 

 

|

 

0934 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” and Exempt 

Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant and 

Total Boxes Checked (SEQ 0783), Must Itemize Indicator (SEQ 0786) and 

Modified Standard Deduction Ind (SEQ 0788) are blank and Schedule A 

is not present with the return, the Total Itemized or Standard 

Deduction (SEQ 0789) must equal $11,900. 

 

 |

 

0935 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” and Exempt 

Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant and 

Total Boxes Checked (SEQ 0783) has a value of 1, and Must Itemize 

Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) 

are blank and Schedule A is not present with the return, the Total 

Itemized or Standard Deduction (SEQ 0789) must equal $13,050. 

 

 |

 

0936 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” and Exempt 

Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant and 

Total Boxes Checked (SEQ 0783) has a value of 2, and Must Itemize 

Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) 

are blank and Schedule A is not present with the return, the Total 

Itemized or Standard Deduction (SEQ 0789) must equal $14,200. 

 

 |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 317

0937 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” and Exempt 

Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant and 

Total Boxes Checked (SEQ 0783) has a value of 3, and Must Itemize 

Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) 

are blank and Schedule A is not present with the return, the Total 

Itemized or Standard Deduction (SEQ 0789) must equal $15,350. 

 

|

 

0938 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “2” and Exempt 

Self (SEQ 0160) and Exempt Spouse (SEQ 0163) are significant and 

Total Boxes Checked (SEQ 0783) has a value of 4, and Must Itemize 

Indicator (SEQ 0786) and Modified Standard Deduction Ind (SEQ 0788) 

are blank and Schedule A is not present with the return, the Total 

Itemized or Standard Deduction (SEQ 0789) must equal $16,500. 

 

 |

 

0939 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “5” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783), 

Must Itemize Indicator (SEQ 0786) and Modified Standard Deduction Ind 

(SEQ 0788) are blank and Schedule A is not present with the return, 

the Total Itemized or Standard Deduction (SEQ 0789) must equal 

$11,900. 

 

|

 

0940 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “3” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 1 and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $7,100. |

 

0941 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “3” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 2 and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $8,250. 

 

|

 

0942 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “4” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) is 

blank and Must Itemize Indicator (SEQ 0786) and Modified Standard 

Deduction Ind (SEQ 0788) are blank and Schedule A is not present with 

the return, the Total Itemized or Standard Deduction (SEQ 0789) must 

equal $8,700. 

 

|

 

0943 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “4” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 1 and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $10,150. 

 

|

 

0944 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “4” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 2 and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $11,600. 

 

|

 

0945 o Form 1040 – When Other Tax (SEQ 0883) equals “X”, then 962 Election 

Explanation (SEQ 0886) must equal “STMbnn”. 

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 318

0946 o Form 1040/A - When Filing Status (SEQ 0130) equals "3" and Spouse's 

Name (SEQ 0140) equals "NRA" then Secondary SSN (SEQ 0030), Exempt 

Spouse (SEQ 0163), Exempt Spouse Name (SEQ 0164) and Exempt Spouse 

Name Control (SEQ 0165) must be blank. 

 

0947 o Form 1040/A/EZ – You appear to be a bonafide resident of Puerto Rico 

with only Puerto Rico income. You do not have a U. S. tax filing 

obligation. If you have self-employment income from Puerto Rico 

and/or wish to claim the Additional Child Tax Credit, you must do so 

on a Form 1040-PR or Form 1040-SS. Otherwise, file your return with 

the Departamento de Hacienda, PO Box 9022501, San Juan, PR 00902-

2501.

|

 |

 |

 |

 |

 |

 |

 

0948 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “5” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 1, and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $13,050. 

 

 |

 

0949 o Form 1040/1040A – When Filing Status (SEQ 0130) equals “5” and Exempt 

Self (SEQ 0160) is significant and Total Boxes Checked (SEQ 0783) has 

a value of 2, and Must Itemize Indicator (SEQ 0786) and Modified 

Standard Deduction Ind (SEQ 0788) are blank and Schedule A is not 

present with the return, the Total Itemized or Standard Deduction 

(SEQ 0789) must equal $14,200. 

 

 |

 

0950-0998 RESERVED -| 

0999 o A maximum of 96 Error Reject Codes can be provided in the 

acknowledgment file. If more than 96 reject conditions are 

identified, the 96th Error Reject Code will be replaced with "0999". 

1000-1013 RESERVED -| 

1014 o Tax Form – When Filing Status Code (SEQ 0130) equals "2" and the 

Primary Date of Death (SEQ 0020) and the Secondary Date of Death 

(SEQ 0040) and Refund (SEQ 1270) are significant, then a Form 1310 

must be present for both taxpayers. However, for TY 2012 Legacy ELF 

is not processing Form 1310. 

 |

 |

 

1015 o Form 1040/1040A/104EZ - When Filing Status (SEQ 0130) equals "2" and 

either the Primary Date of Death (SEQ 0020) or the Secondary Date of 

Death (SEQ 0040) is significant, then Surviving Spouse (SEQ 1325) 

must also be significant. 

1016 o Form 1040/1040A/104EZ - When Filing Status Code (SEQ 0130) is not 

equal to "2" and the Primary Date of Death (SEQ 0020) and the Refund 

(SEQ 1270) are significant, then Form 1310 must be present. However, 

for TY 2012 Legacy ELF is not processing Form 1310.

 |

 |

 

1017-1018 RESERVED -| 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 319

1019 o 

o 

Form 1040/1040A/104EZ - When Filing Status (SEQ 0130) is other than 

“2” and the Primary Date of Death (SEQ 0020) is significant, then 

Personal Representative (SEQ 1326) must also be significant. 

Tax Form - When Filing Status (SEQ 0130) equals "2" and the Primary 

Date of Death (SEQ 0020) and the Secondary Date of Death (SEQ 0040) 

are significant, then Personal Representative (SEQ 1326) must also be 

significant. 

1019 o 

o 

Form 1040/1040A/104EZ - When Filing Status (SEQ 0130) is other than 

“2” and the Primary Date of Death (SEQ 0020) is significant, then 

Personal Representative (SEQ 1326) must also be significant. 

Tax Form - When Filing Status (SEQ 0130) equals "2" and the Primary 

Date of Death (SEQ 0020) and the Secondary Date of Death (SEQ 0040) 

are significant, then Personal Representative (SEQ 1326) must also be 

significant. 

1020-1024 RESERVED 

1025 o 

o 

Forms 1040/1040A/1040EZ – When Signed by POA (SEQ 1319) is 

significant, then neither the Surviving Spouse (SEQ 1325) nor 

Personal Representative (SEQ 1326) can be significant. 

Note: An e-filed return can not have two different signature 

authorities. 

1026 o Forms 1040/A/EZ – When Signed by POA (SEQ 1319) is significant, 

neither the Primary Date of Death (SEQ 0020) nor the Secondary Date 

of Death can be significant. 

1027-1031 RESERVED 

1032 o 

o 

Form 1040/1040A/1040EZ - When Primary Date of Death (SEQ 0020) is 

significant, the year of Primary Date of Death must equal the current 

tax year or processing year and must match data from the IRS Master 

File. 

When Secondary Date of Death (SEQ 0040) is significant, the year of 

Secondary Date of Death must equal the current tax year or processing 

year and must match data from the IRS Master File. 

1033 o Form 1040/1040A/1040EZ - When Primary Date of Death (SEQ 0020) and/or 

Secondary Date of Death (SEQ 0040) are significant, then the 

following fields cannot be present: Foreign Country (SEQ 0061), 

Foreign Street Address (SEQ 0062), Foreign Province/State/County (SEQ 

0063), Foreign City (SEQ 0064), and Foreign Postal Code (SEQ 0067). 

 

 |

 |

 

1034 o 

o 

Form 1040/1040A/1040EZ - When Primary Date of Death (SEQ 0020) is 

significant, then Name Line 2 (SEQ 0070) must also be significant. 

When Secondary Date of Death (SEQ 0040) is significant, then Name 

Line 2 (SEQ 0070) must also be significant. 

1035 o Form 1040/1040A/1040EZ - When the Filing Status (SEQ 0130) is other 

than “2” and the Primary Date of Death (SEQ 0020) is significant, 

then Name Line 1 (SEQ 0060) must contain “space DECD or less than 

sign DECD”. See Section 7.2 for Name Line 1 formats. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 320

1036 o 

o 

RESERVED -|

 -|

 -|

 -|

 

1037 o Form 1040/1040A/1040EZ - When the Filing Status (SEQ 0130) is “2” and 

the Primary Date of Death (SEQ 0020) is significant, then Name Line 1 

(SEQ 0060) must contain “DECD space ampersand sign”. 

1038 o Form 1040/1040A/1040EZ - When the Filing Status (SEQ 0130) is “2” and 

the Secondary Date of Death (SEQ 0040) is significant, then Name 

Line 1 (SEQ 0060) must contain “space DECD”. 

1039-1045 RESERVED |

1046 o Summary Record – Number of Forms W-2GU Records (SEQ 0063) must equal 

the number of Forms W-2GU computed by the IRS. 

 

1047-1048 RESERVED -| 

1049 o 

o 

Form 1040/1040A/104EZ – Tax returns from the U.S. 

Possessions of American Samoa, Guam, US Virgin Islands and 

The Commonwealth of the Northern Mariana Islands may not be 

Electronically filed. 

Form W2 – Tax returns from the U.S. Possessions of American 

Samoa, Guam, US Virgin Islands, and the Commonwealth of the 

Northern Mariana Island may not be electronically filed. 

 

 

 

1050 o RESERVED -|

 -|

 -|

 

1051 o Form 1040/1040A/104EZ - Earned Income Credit may not be claimed by 

residents of the U.S. Possessions or foreign countries. 

1052-1060 RESERVED 

1061 o STCGL/LTCGL – The Transaction Occurrence Number (SEQ 0010) must be 

significant and in ascending, consecutive numerical sequence 

beginning with "0000001". 

1062 o 

o 

o 

RESERVED -|

-|

-|

-|

-|

-|

-|

-|

 

1063 o Summary Record – Number of Form 8865 STCGL Records (SEQ 0133) must 

equal zero. |

 

1064 o Summary Record – Number of Form 8865 LTCGL Records (SEQ 0135) must 

equal zero. |

 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 321

1065 o RESERVED 

1066 o 

o 

Form 8949 STCGL/Form 8949 LTCGL – Schedule D Page 1 must be the next 

record after the Capital Gain/Loss Records. 

The Subpart Type (SEQ 0001) and Subpart Occurrence Number (SEQ 0005) 

must match the Record ID (SEQ 0000) and Schedule/Form Occurrence 

Number (SEQ 0005) from the parent (Schedule D) that immediately 

follows the Capital Gain Records. 

 

1067 o Form 8949 STCGL/Form 8949 LTCGL – The Transaction Occurrence Number 

(SEQ 0010) must be significant and in ascending, consecutive 

numerical sequence beginning with "0000001". 

 

1068 o Form 1040/1040A/1040EZ – If Nontaxable Combat Pay Election (SEQ 1185) 

is significant; it must equal nontaxable combat pay on Form(s) W-2 

for primary and/or secondary taxpayer. On Form W-2, nontaxable combat 

pay is the amount in Employer’s Use Amount (SEQ 0246, 0256, 0259, 

0262, statement) when corresponding Employer’s Use Code (SEQ 0242, 

0252, 0257, 0260, statement) is “Q”. 

1069-1070 RESERVED -| 

1071 o Form 1040 - Form 8885 Block (SEQ 1208) must be blank. | 

1072-1073 RESERVED 

1074 o Form 1040 – Other Tax Literal (SEQ 1110) can not equal “HCTC”, Form 

8885 can not be present. 

 

 

 

1075-1076 RESERVED -| 

1077 o Summary Record – Number of Form 8949 STCGL Records (SEQ 0137) must 

equal the number of Form 8949 STCGL Records computed by the IRS. 

 

1078 o Summary Record – Number of Form 8949 LTCGL Records (SEQ 0138) must 

equal the number of Form 8949 LTCGL Records computed by the IRS. 

 

1079-1086 RESERVED -| 

1087 o Form 1040 - F8889 Literal (SEQ 1135) must be blank and F8889 Amount 

(SEQ 1136) must equal zero or blank.

 |

 |

 

1088 o Form 1040 – Health Savings Account Deduction Amount (SEQ 0635) must 

equal zero or blank. |

 

1089-1093 RESERVED 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 322

1094 o 

Form 1040 - Filing a Community Property State Return (SEQ 1317) must 

be blank. 

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 -|

 

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 -|

 -|

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1095 o 

o 

RESERVED -|

 -|

 -|

 -|

 -|

 

1096 o Summary Record - Count of Allocation Record (SEQ 0105) must equal 

zero. |

 

1097-1101 RESERVED 

1102 o Form 8888 – When Amount used for Bond Purchases” (SEQ 0305) or Amount 

used for Yourself, Your Spouse/Other” (SEQ 0310, 0350) are 

significant, the amounts must be a multiple of $50 and can not exceed 

$5,000. 

 

 

 

 

 

1103-1104 RESERVED -|

1105 o Form 4562 – When only one Form 4562 is present, Sect 179 Summary Form 

Indicator (SEQ 0008) must not equal “X”. When more than one Form 

4562 is present, Sect 179 Summary Form Indicator (SEQ 0008) of the 

second and subsequent occurrences must not equal “X”. 

1106 o Form 4562 - When more than one Form 4562 is present and Sect 179 

Summary Form Indicator (SEQ 0008) does not equal “X”, on any 

occurrence, only one occurrence of the form can contain entries in 

SEQs 0011 through 0094. In other words, if a Section 179 deduction 

is allocated entirely to one business or activity, only one Form 4562 

can contain Section 179 deduction entries. 

1107 o Form 4562 – When more than one Form 4562 is present and Sect 179 

Summary Form Indicator (SEQ 0008) of the first occurrence equals “X”, 

the following restrictions apply. Only the first occurrence of the 

form can contain entries in SEQs 0008, 0011 through 0090, and 0094. 

The first occurrence cannot contain entries in SEQs 0096 through 

2420. Refer to Form 4562 Line 12 instructions. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 323

1108 o RESERVED 

1109 o Form 8888 – If the Three Account Indicator Box (SEQ 0300) is 

significant, then Routing Transit Numbers (SEQ 0020, 0080, and 0140) 

and Account Numbers (SEQ 0060, 0120 and 0180) must also be 

significant. 

 

 

 

 

1110 o Form 8888 – Total Refund Allocation (SEQ 0400) must equal Refund 

(SEQ 1270) on the tax form. 

 

 

 

1111 o Tax Form – If Form 8888 Box (SEQ 1271) equals “X”, then Form 8888 

must be present and vice versa. 

 

1112 o Form 8888 – If the Two Account Indicator Box (SEQ 0200) is 

significant, then Routing Transit Numbers (SEQ 0020 and 0080) and 

Depositor Account Numbers (SEQ 0060 and 0120) must also be 

significant and Routing Transit Number (SEQ 0140) and Depositor 

Account Number (SEQ 0180) must not be significant. 

 

 

 

 

 

1113 o Form 8888 – First Account (SEQ 0010), Second Account (SEQ 0070), 

Third Account (SEQ 0130), Amount Used for Bond Purchases (SEQ 0305), 

Amount Used for Yourself, Your Spouse/Other (SEQ 0310, 0350) and 

Refunded by Check (SEQ 0390) or any combination of these seven lines 

must equal Total Refund Allocation (SEQ 0400). 

 

 

 

 

 

1114 o Form 8888 - When any one of the following fields are significant, 

they all must be significant: Amount to be Deposited in First 

Account (SEQ 0010); Routing Transit Number (SEQ 0020); Checking 

Account Indicator (SEQ 0030) or Savings Account Indicator (SEQ 0040) 

and Depositor Account Number (SEQ 0060). This is true for the second 

and third occurrences as well. All Direct Deposit Amounts (SEQ 0010, 

0070 or 0130) must be greater than zero. 

1115 o Form 8888 - When Direct Deposit information is present, Routing 

Transit Number (RTN) (SEQ 0020, 0080, 0140) must contain nine numeric 

characters. The first two positions must be 01 through 12, or 21 

through 32; The RTN must be present on the Financial Organization 

Master File (FOMF); and the banking institution must process 

Electronic Funds Transfer (EFT). See Section 6 for optional RTN 

validation. 

1116 o Form 8888 - Depositor Account Number (SEQ 0060, 0120, 0180) must be 

alphanumeric (i.e., only alpha characters, numeric characters and 

hyphens) and must be left justified with trailing blanks if less than 

17 positions, and cannot equal all zeros. 

1117 o Form 8888 - If Routing Transit Number (SEQ 0020, 0080 and/or 0140) or 

Depositor Account Number (SEQ 0060, 0120 and/or 0180) is significant, 

then Checking Account Indicator (SEQ 0030, 0090 and/or 0150) or 

Savings Account Indicator (SEQ 0040, 0100 and/or 0160) must equal 

“X”. Both cannot equal “X”. 

1118 o Form 8888 – Direct Deposit account lines (SEQs 0010-0060, 0070-0120, 

and 0130-0180) must be completed in order (first account, second 

account, third account) without skipping lines. 

1119 o Tax Form – When Direct Deposit information (SEQs 1272, 1274, 1276, 

1278) is present, Form 8888 may not be present, and vice versa. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 324

1120 o Form 4684 – If more than one Form 4684 is present, only the first 

occurrence of Form 4684 can contain entries in the following fields: 

Total Line 12 Amount (SEQ 0400), Total Casualty or Theft Gain (SEQ 

0410), Line 14 more than Line 13 (SEQ 0420), Line 13 more than Line 

14 (SEQ 0430),10% of Adjusted Gross Income (SEQ 0456) and Subtract 

Line 19 from Line 18 (SEQ 0458). 

 

 

1121-1123 RESERVED -| 

1124 o Form 1040 – Domestic Production Activities Ded (SEQ 0710) of Form 

1040 must equal zero or blank. |

 

1125-1136 RESERVED -| 

1137 o Form 1040/1040A/1040EZ – When SEQ 0595, Protective Section 108(i) ELC 

Record Ind equals “X”, an Election Explanation Record must be 

present. 

1138-1140 RESERVED -| 

1141 o 

o 

Form 8888 - When Co-owner or Beneficiary Name (SEQ 0330) is present, 

the Owner’s Name for the Bond Registration (SEQ 0320) must also be 

present. 

When Co-owner or Beneficiary Name (SEQ 0370) is present, Owner’s Name 

for the Bond Registration (SEQ 0360) must also be present. 

 

 

 

 

 

 

1142 o Form 8888 - When significant, (SEQ 0320, 0330, 0360 and 0370) can 

only contain Alpha characters and allowable character “hyphen”. 

 

 

 

1143 o 

o 

Form 8888- When Beneficiary Indicator (SEQ 0340) is “X”, then Owner’s 

Name for the Bond Registration (SEQ 0320) and Co-owner or Beneficiary 

Name (SEQ 0330) must be significant. 

When Beneficiary Indicator (SEQ 0380) is “X”, then Owner’s Name for 

the Bond Registration (SEQ 0360) and Co-owner or Beneficiary Name 

(SEQ 0370) must be significant. 

 

 

 

 

 

 

 

1144 o 

o 

Form 8888 - When Owner’s Name for the Bond Registration (SEQ 0320) 

and Co-owner or Beneficiary Name (SEQ 0330) are present, then Amount 

Used for Yourself, Your Spouse/Other (SEQ 0310) must be significant. 

When Owner’s Name for the Bond Registration (SEQ 0360) and Co-owner 

or Beneficiary Name (SEQ 0370) are present, then Amount Used for 

Yourself, Your Spouse/Other (SEQ 0350) must be significant. 

 

 

 

 

 

 

 

1145 o Form 8888 – When Form 8888 is present neither Primary Date of Death 

(SEQ 0020) nor Secondary Date of Death (SEQ 0040) of Tax Form can be 

significant. 

 

 

 

 

1146 o Form 8888 – If Amount Used for Yourself, Your Spouse/Other (SEQ 0350) 

is significant, then Amount Used for Yourself, Your Spouse/Other 

(SEQ 0310) must also be significant. 

 

 

 

 

1147-1149 RESERVED 

1150 o Authentication Record – All e-filed returns must have an 

Authentication Record. 
ATTACHMENT 1

ERROR REJECT CODE (ERC) DESCRIPTIONS 

Publication 1346 October 15, 2012 Part 1 Page 325

1151 o Authentication Record – When the PIN Type Code (SEQ 0008) equals “P”, 

“S”, or “O”, the following fields must be significant: Taxpayer 

Signature Date (SEQ 0070), Jurat/Disclosure Code (SEQ 0075), and PIN 

Authorization Code (SEQ 0080). 

1152-1154 RESERVED 

1155 o Authentication Record – When the Primary Taxpayer Signature 

(SEQ 1321) or Spouse Signature (SEQ 1324) on the Tax Return is 

significant, the PIN TYPE Code (SEQ 0008) on the Authentication 

Record must equal “P”, “S”, or “O”. 

1156 o Tax Form - If the Primary Taxpayer Signature (SEQ 1321) or the Spouse 

Signature (SEQ 1324) is significant, then it must be numeric and not 

all zeros, and the Authentication Record must be present. 

1157-1229 RESERVED -| 

1230 o Form 1040 - Form 8919 Block (SEQ 1087) must be blank. | 

1231-1239 RESERVED -| 

1240 o Tax Form – Bona fide residents of Puerto Rico with income excluded 

under Internal Revenue Code Section 933 should file Form 1040-PR or 

Form 1040-SS to claim Additional Child Tax Credit. However, for TY 

2012, Legacy ELF is not processing Form 1040-PR/SS.

 

 |

 |

 

1241-1260 RESERVED -| 

1261 o Summary Record – Number of 499R-2/W-2PR Records (SEQ 0079) must equal 

zero.

 |

 |

 

1262-9999 RESERVED -| 
ATTACHMENT 2

ACCEPTABLE ABBREVIATIONS 

Publication 1346 October 15, 2012 Part 1 Page 326

Word Abbreviation Word Abbreviation

Air Force Base AFB Northeast, N.E. NE 

And & Northwest, N.W. NW 

Apartment APT One-fourth, or 

Avenue AVE One-quarter 1/4 * 

Boulevard BLVD One-half 1/2 * 

Building BLDG Parkway PKY 

Care Of, or Place PL 

 In Care Of % Post Office Box, or 

Circle CIR P.O. Box PO BOX 

Court CT Road RD 

Drive DR Route, Rte. RT 

East E R.D., Rural Delivery, 

Fort FT RFD, R.F.D., R.R., or 

General Delivery GEN DEL Rural Route RR 

Heights HTS South S 

Highway HWY Southeast, S.E. SE 

Island IS Southwest, S.W. SW 

Junction JCT Square SQ 

Lane LN Street ST 

Lodge LDG Terrace TER 

North N West W 

* (For all fractions, enter a space before and after the number, e.g., 

 1012 1/2 ST) 

For a complete listing of acceptable address abbreviations, see Document 7475, 

Catalogue #11046E, State Abbreviations, Major City Codes and Address Abbreviations. 
ATTACHMENT 3

STANDARD POSTAL SERVICE STATE ABBREVIATIONS AND ZIP CODES 

Publication 1346 October 15, 2012 Part 1 Page 327

State Abbr. Zip Code State Abbr. Zip Code

Alabama AL 350nn-352nn Michigan MI 480nn-499nn 

 354nn-369nn Minnesota MN 550nn-567nn 

Alaska AK 995nn-999nn Mississippi MS 386nn-397nn 

Arizona AZ 850,851nn-853nn Missouri MO 630nn-658nn 

 855nn-857nn Montana MT 590nn-599nn 

 859nn-860nn Nebraska NE 680nn-693nn 

 863nn-865nn Nevada NV 889nn-898nn 

Arkansas AR 716nn-729nn, New Hampshire NH 030nn-038nn 

 75502 New Jersey NJ 070nn-089nn 

California CA 900nn-908nn, New Mexico NM 870nn-884nn 

 910nn-928nn New York NY 004nn, 005nn, 

 930nn-961nn 06390, 

Colorado CO 800nn-816nn 100nn-149nn 

Connecticut CT 060nn-069nn North Carolina NC 270nn-289nn 

Delaware DE 197nn-199nn North Dakota ND 580nn-588nn 

District of DC 200nn-205nn Ohio OH 430nn-459nn 

 Columbia Oklahoma OK 730nn-732nn, 

Florida FL 320nn-339nn, 734nn-749nn 

 341nn, 342nn, Oregon OR 970nn-979nn 

 344nn, 346nn, Pennsylvania PA 150nn-196nn 

 347nn, 349nn Rhode Island RI 028nn, 029nn 

Georgia GA 300nn-319nn, South Carolina SC 290nn-299nn 

 398nn, 399nn South Dakota SD 570nn-577nn 

Hawaii HI 967nn, 968nn Tennessee TN 370nn-385nn 

Idaho ID 832nn-838nn Texas TX 733nn, 73949, 

Illinois IL 600nn-629nn 750nn-799nn, 885nn 

Indiana IN 460nn-479nn Utah UT 840nn-847nn 

Iowa IA 500nn-528nn Vermont VT 050nn-054nn, 

Kansas KS 660nn-679nn 056nn-059nn 

Kentucky KY 400nn-427nn, Virginia VA 20041, 201nn, 

 45275 20301, 20370, 

Louisiana LA 700nn-714nn, 220nn-246nn 

 71749 Washington WA 980nn-986nn, 

Maine ME 03801, 988nn-994nn 

 039nn-049nn West Virginia WV 247nn-268nn 

Maryland MD 20331, Wisconsin WI 49936, 

 206nn-219nn 530nn-549nn 

Massachusetts MA 010nn-027nn, Wyoming WY 820nn-834nn 

 055nn 
ATTACHMENT 3

STANDARD POSTAL SERVICE STATE ABBREVIATIONS AND ZIP CODES 

Publication 1346 October 15, 2012 Part 1 Page 328

U.S. Possession Abbr. Zip Code 

American Samoa AS 96799 

Guam GU 9691n, 9692n or 

 9693n 

Commonwealth of the MP 9695n 

Northern Mariana Islands 

Puerto Rico PR 006nn, 007nn, 

 009nn 

 

U.S. Virgin Islands VI 008nn 
ATTACHMENT 4

APO/DPO/FPO CITY/STATE/ZIP CODES FOR MILITARY 

OVERSEAS ADDRESSES

Publication 1346 October 15, 2012 Part 1 Page 329

City State Zip Code

APO, DPO or FPO AA 340nn 

APO, DPO or FPO AE 090nn-098nn 

APO, DPO or FPO AP 962nn-966nn 

 
ATTACHMENT 5

COMMUNITY PROPERTY STATE ABBREVIATIONS 

Publication 1346 October 15, 2012 Part 1 Page 330

Community Property States State Abbreviations

 Arizona AZ 

 California CA 

Idaho ID 

Louisiana LA 

New Mexico NM 

Nevada NV 

 Texas TX 

 Washington WA 

 Wisconsin WI 
ATTACHMENT 6

CLARIFICATION OF PAID AND NON-PAID PREPARER FIELDS 

AND FORM 8453 

Publication 1346 October 15, 2012 Part 1 Page 331

1. Paid Preparer

 In accordance with IRS regulations (REG-134235-08), paid tax return preparers 

must use a Preparer Tax Identification Number (PTIN) issued by the Internal 

Revenue Service (IRS) to identify themselves in the paid preparer section of the 

tax return. They no longer have the option to use an SSN in lieu of the PTIN. 

 To facilitate compliance with the new requirement, the IRS has revised the 

“Preparer’s SSN or PTIN” line of various tax forms, including the Form 1040 

 series. 

 Beginning Tax Year 2011 (Processing Year 2012), tax returns may be rejected if an 

SSN, or any number that is not a PTIN, is included in this field. 

 If the return was prepared by a paid preparer, then fields 1340 through 1420 of 

the tax form record must be completed, with the following exceptions: 

 a. Self-Employed 

 If the paid preparer is self-employed, then SEQ 1350 (Preparer 

 Self-Employment Indicator) should equal "X", and either SEQ 1360 (Preparer 

TIN/Preparer EIN) or SEQ 1380 (Preparer Firm EIN) should be present. 

 b. Employee of Preparer Firm 

 If the paid preparer is not self-employed, then SEQ 1350 (Preparer 

Self-Employment Indicator) should be blank and SEQ 1360 (Preparer 

 TIN/Preparer EIN) or SEQ 1380 (Preparer Firm EIN) should be present. 

2. Non-Paid Preparer Field for IRS-Sponsored Programs

 The Non-Paid Preparer field on the tax form (Form 1040, Form 1040A, and 

Form 1040EZ) should only contain an entry when the related paper tax return 

 was prepared or reviewed through an IRS tax assistance program. These include 

Self-Help and Outreach Programs, as well as the taxpayer assistance "walk-in" 

program in the district offices. 

 When a return is prepared or reviewed in one of these programs, a literal value 

identifying the specific program or special aspect of the program is either 

stamped and/or written in the Paid Preparer Information section of the tax form. 

 If one of the following literal values appears in the Paid Preparer Information 

section of the paper return, enter that literal value in SEQ 1338 (Non-Paid 

Preparer) of the tax form record: 

 

 "IRS-PREPARED" 

 "IRS-REVIEWED" 

 

 In all other cases, enter blanks for fixed format or omit the field for variable 

format. 
ATTACHMENT 6

CLARIFICATION OF PAID AND NON-PAID PREPARER FIELDS 

AND FORM 8453 

Publication 1346 October 15, 2012 Part 1 Page 332

 Non-Paid Preparer Field for IRS-Sponsored Programs (CONTINUED)

For the VITA and Tax Counseling for the Elderly Non-Paid Preparer IRS-Sponsored 

 Programs, the literal values "VITA" and "TCE" will no longer be input to denote 

 that a tax return was prepared through one of these programs. The record layout 

 has been changed to remove the "VITA" and "TCE" values. 

 

The tax returns prepared in the VITA and Tax Counseling for the Elderly Non-Paid 

 Preparer IRS-Sponsored Programs will be identified by a site identification 

 number. The composition of the site identification number is in the Preparer's 

 Tax Identification Number (PTIN) format. The site identification number will be 

 entered in the PTIN field for electronically filed tax returns. 

 

 

 3. Self-Prepared Returns

 If the taxpayer prepared the return or if the return was prepared by another 

person who was not paid to prepare the return, such as a friend or a relative, 

the Non-Paid Preparer field should be left blank. 

 4. Electronic Return Originators (ERO's)

 a. Collectors Who Do Not Change Data 

 Some Electronic Return Originators who are not the paid preparer are 

erroneously entering their identifying information in the Paid Preparer 

fields of the tax form. The fact that a taxpayer is paying a fee to have the 

return filed electronically does not mean that the ERO is the paid preparer 

of the return. 

 b. Collectors Who Change Data 

 However, if the ERO changes the taxpayer's entries or computation on the 

return in a substantive manner (see Publication 1345), then the ERO is 

considered the paid preparer of the return and must enter his/her identifying 

information in the Paid Preparer fields of the tax form. This also applies 

when the return was originally prepared by a paid preparer and the ERO makes 

substantive changes to the original return information. 
ATTACHMENT 6

CLARIFICATION OF PAID AND NON-PAID PREPARER FIELDS 

AND FORM 8453 

Publication 1346 October 15, 2012 Part 1 Page 333

-Continued - 

5. Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return 

Electronic Return Originators (EROs) can e-file individual income tax returns only 

if the returns are signed electronically using either the Self-Select or the 

Practitioner PIN method. EROs will use Form 8453, U.S. Individual Income Tax 

Transmittal for an IRS e-file Return, to transmit supporting documents that are 

required to be submitted to the IRS. 

Form 8453 should only be filed if you are attaching one or more of the following 

forms or supporting documents: 

• Appendix A, Statement by Taxpayer Using the Procedures in Rev. Proc. 2009-20 to 

 Determine a Theft Loss Deduction Related to a Fraudulent Investment Arrangement 

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes 

(or equivalent contemporaneous written acknowledgment) 

• Form 2848, Power of Attorney and Declaration of Representative (or POA that 

states that the agent is granted authority to sign the return) 

• Form 3115, Application for Change in Accounting Method 

• Form 3468, Investment Credit – Attach a copy of the first page of NPS 

Form 10-168a, Historic Preservation Certification Application (Part 2 – 

Description of Rehabilitation), with an indication that it was received 

by the Department of the Interior or the State Historic Preservation 

Officer, together with proof that the building is a certified historic 

structure (or that such status has been requested) 

• Form 4136, Credit for Federal Tax Paid on Fuels – Attach the Certificate 

for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a 

certificate from the provider identifying the product as renewable diesel 

and, if applicable, a statement from the reseller 

• Form 5713, International Boycott Report • Form 8283, Noncash Charitable Contributions, Section A, (if any statement 

or qualified appraisal is required) or Section B, Donated Property, and 

any related attachments (including any qualified appraisal or partnership 

Form 8283) 

• Form 8332, Release/Revocation of Release of Claim to Exemption for Child by 

Custodial Parent (or certain pages from a divorce decree or separation 

agreement, that went into effect after 1984 and before 2009)(see instructions) 

• Form 8858, Information Return of U.S. Persons With Respect To Foreign 

Disregarded Entities • Form 8864, Biodiesel and Renewable Diesel Fuels Credit – Attach the 

Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller 

 or a certificate from the provider identifying the product as renewable diesel 

 and, if applicable, a statement from the reseller 

• Form 8885, Health Coverage Tax Credit, and all required attachments • Schedule 8949, Continuation Sheet for Schedule D (Form 1040) (or a statement 

with the same information, if you elect not to include your transactions on the 

electronic short-term capital gain (loss) or long-term capital gain (loss) 

records 

NOTE: Paper Document Indicator(s) must be entered in the appropriate 

field(s) of the Summary Record. 

 

 
ATTACHMENT 6

CLARIFICATION OF PAID AND NON-PAID PREPARER FIELDS 

AND FORM 8453 

Publication 1346 October 15, 2012 Part 1 Page 334

-Continued - 

5. Form 8453, U.S. Individual Income Tax Transmittal for an IRS 

e-file Return (continued)

Do NOT attach Forms W-2, W-2G and 1099-R to the Form 8453 that is mailed to the 

IRS. Authorized IRS e-file Providers are required to retain copies of Forms W2, W-2G, W-2GU and 1099-R with their records. Form 8822, Change of Address, 

Form 8379, Injured Spouse Claim and Allocation, or Form 9465, Installment 

Agreement Request, should not be attached to Form 8453. 

 

An Authorized IRS e-file Provider must mail required Form(s) 8453 to the Austin 

Submission Processing Center within three business days after receiving 

acknowledgment that the return was accepted by IRS. Send Form(s) 8453 to the 

mailing address below: 

INTERNAL REVENUE SERVICE 

ATTN: SHIPPING AND RECEIVING, 0254 

RECEIPT AND CONTROL BRANCH 

AUSTIN, TX 73344-0254 
ATTACHMENT 7

EIN PREFIXES 

Publication 1346 October 15, 2012 Part 1 Page 335

The first two digits of a valid Employer Identification Number (EIN) must 

equal one of the EIN prefixes listed below: 

EINs Prefixes 

 01, 02, 03, 04, 05, 06; 

 10, 11, 12; 

 

 13, 14, 15, 16; 

 20, 21, 22, 23, 24, 25, 26, 27; 

 30, 31, 32; 

 33, 34, 35, 36, 37, 38, 39; 

 40, 41, 42, 43, 44, 45, 46, 47, 48; 

 50, 51, 52, 53, 54, 55, 56, 57, 58, 59; 

 60, 61, 62, 63, 64, 65, 66, 67, 68, 69; 

 70, 71, 72, 73, 74, 75, 76, 77; 

 

 80, 81, 82, 83, 84, 85, 86, 87, 88; 

 90, 91, 92, 93, 94, 95, 96, 97, 98, 99. 

 
ATTACHMENT 8

Publication 1346 October 15, 2012 Part 1 Page 

 VALID TWO-DIGIT ELECTRONIC FILING IDENTIFICATION NUMBER (EFIN) PREFIX CODES 

LISTED BY SUBMISSION PROCESSING CENTERS 

 JANUARY 2011 – OCTOBER 2011 RETURN TRANSMISSIONS 

Foreign and U.S. Possession addresses, returns containing U.S. Possession forms, or Forms 2555/2555EZ, 

Forms 8833, Forms 8854 or Forms 8891 must be batched to Austin. 

Fed/State and State-only returns must be batched by state return. 

Federal returns must be batched by the first two digits of ERO EFIN or by address of online Taxpayer. 

ANDOVER SPC AUSTIN SPC FRESNO SPC 

SITE DESIGNATOR - C SITE DESIGNATOR - E SITE DESIGNATOR – H 

01 Augusta ME 42 Des Moines IA 30 Laguna Niguel CA 

02 Portsmouth NH 45 Fargo ND 33 Laguna Niguel CA 

03 Burlington VT 46 Aberdeen SD 68 Sacramento CA 

04 Boston MA 47 Omaha NE 77 San Jose CA 

05 Providence RI 63 Birmingham AL 81 Helena MT 

06 Hartford CT 64 Jackson MS 82 Boise ID 

11 

12 

Brooklyn 

Brooklyn 

NY 

NY 66 U.S. Possessions 83 Cheyenne WY 

13 

26 

Manhattan 

Manhattan 

NY 

NY 71 Little Rock AR 86 Phoenix AZ 

13 

26 

APO/DPO/FPO – NY 

APO/DPO/FPO – NY 

AE 

AE 72 New Orleans LA 87 Salt Lake City UT 

14 Albany NY 73 Oklahoma City OK 88 Las Vegas NV 

16 Buffalo NY 

74 

70 

Austin 

Austin 

TX 

TX 91 Seattle WA 

20 Newark NJ 75 Dallas TX 92 Anchorage AK 

22 Newark NJ 

76 

79 

Houston 

Houston 

TX 

TX 93 Portland OR 

23 

24 

Philadelphia 

Philadelphia 

PA 

PA 80 Dallas TX 94 San Francisco CA 

25 Pittsburgh PA 84 Denver CO 94 

APO/DPO/FPO San 

Francisco AP 

51 Wilmington DE 85 Albuquerque NM 95 Los Angeles CA 

52 

27 

Baltimore 

Baltimore 

MD 

MD 98 International 96 Los Angeles CA 

54 Richmond VA 99 Honolulu HI 

78 District of Columbia DC 

PHILADELPHIA SPC KANSAS CITY SPC 

SITE DESIGNATOR – G SITE DESIGNATOR – F 

50 Jacksonville FL 15 Chicago IL 

56 

69 

Greensboro 

Greensboro 

NC 

NC 31 Cincinnati OH 

57 Columbia SC 34 Cleveland OH 

58 Atlanta GA 35 Indianapolis IN 

59 Jacksonville FL 36 Chicago IL 

60 Ft. Lauderdale FL 37 Springfield IL 

61 Louisville KY 38 Detroit MI 

62 Nashville TN 39 Milwaukee WI 

65 Ft. Lauderdale FL 40 Detroit MI 

65 APO/DPO/FPO Miami AA 41 St. Paul MN 

67 Atlanta GA 43 St. Louis MO 

48 Wichita KS 

55 Parkersburg WV 

EFIN Prefix Codes 10, 21, 32, 44 and 53 are designated for Online filing and are valid at all sites. 

EFIN Prefix Codes 08, 17, 18, 29 and 49 are for Internal Use Only. 

336
ATTACHMENT 9

SOCIAL SECURITY/TAXPAYER IDENTIFICATION NUMBERS

Publication 1346 October 15, 2012 Part 1 Page 337

Valid Ranges for Social Security Number (SSN): 

 001-01-0001 through 665-99-9999, 

 667-01-0001 through 899-99-9999, 

 

 750-01-0001 through 763-99-9999, 

 764-01-0001 through 899-99-9999. 

When the SSN "Group" contains zeros, the SSN is a test SSN and the return will be 

rejected. 

When the SSN "Serial" contains all zeros, the return will be rejected. 

Valid Range for Individual Taxpayer Identification Number (ITIN): 

 900-70-0000 through 999-88-9999, 999-90-9999 through 999-92-9999, and 

 999-94-9999 through 999-99-9999 

 The valid range for the ITIN "Area" is 900 through 999. 

 The valid range for the ITIN "Group" is 70 through 88, 90 through 92, 

 and 94 thru 99. 

 The valid range for the ITIN "Serial" is 0000 through 9999. 

An ITIN is a nine-digit number assigned by the Internal Revenue Service to taxpayers 

who are not eligible to obtain an SSN. It is used for tax purposes only. 

Valid Range for Adoption Taxpayer Identification Number (ATIN): 

 900-93-0000 through 999-93-9999 

 The valid range for the ATIN "Area" is 900 through 999. 

 The valid ATIN "Group" is 93. 

 The valid range for the ATIN "Serial" is 0000 through 9999. 

An ATIN is a temporary nine-digit number issued by the Internal Revenue Service for 

an adoptive child. It is provided to individuals who are in the process of legally 

adopting a U.S. citizen or resident child and who are not eligible to obtain an SSN 

for that child in time to file their tax return. 
ATTACHMENT 10 

COUNTRY CODES 

If the Country is not listed, use Country Code “OC” – Other Countries 

 Code Name of Country Code Name of Country

Publication 1346 October 15, 2012 Part 1 Page 338

 AF Afghanistan 

 AX Akrotiri 

 AL Albania 

 XA Alberta 

 AG Algeria 

 AN Andorra 

 AO Angola 

 AV Anguilla 

 AY Antarctica (not valid for Form 2555) 

 AC Antigua & Barbuda 

 AR Argentina 

 AM Armenia 

 AA Aruba 

 AT Ashmore & Cartier Islands 

 AS Australia 

 AU Austria 

 AJ Azerbaijan 

 BF Bahamas The 

 BA Bahrain 

 FQ Baker Island 

 BG Bangladesh 

 BB Barbados 

 BO Belarus 

 BE Belgium 

 BH Belize 

 BN Benin 

 BD Bermuda 

 BT Bhutan 

 BL Bolivia 

 BK Bosnia and Herzegovina 

 BC Botswana 

 BV Bouvet Island 

 BR Brazil 

 XB British Columbia 

 IO British Indian Ocean Territory 

 BX Brunei 

 BU Bulgaria 

 UV Burkina Faso 

 BM Burma 

 BY Burundi 

 CB Cambodia 

 CM Cameroon 

 CA Canada 

 CV Cape Verde 

CJ Cayman Islands 

CT Central African Republic 

CD Chad 

 CI Chile 

 CH China 

 KT Christmas Islands 

 IP Clipperton Islands 

 CK Cocos (Keeling Islands) 

 CO Colombia 

 CN Comoros 

 CF Congo (Brazzaville) 

 CG Congo (Kinshasa) 

 CW Cooks Islands 

 CR Coral Sea Islands 

 CS Costa Rica 

 IV Cote d’Ivoire 

 HR Croatia 

 CU Cuba 

 CY Cyprus 

 EZ Czech Republic 

 DA Denmark 

 DX Dhekelia 

 DJ Djibouti 

 DO Dominica 

 DR Dominican Republic 

 TT Dem Rep of Timor-Leste 

 EC Ecuador 

 EG Egypt 

 ES El Salvador 

 EK Equatorial Guinea 

 ER Eritrea 

 EN Estonia 

 ET Ethiopia 

 FK Falkland Islands (Islas 

Malvinas) 

 FO Faroe Islands 

 FJ Fiji 

 FI Finland 

 FR France 

 FP French Polynesia 

 FS French Southern & Antarctic 

Lands 

 GB Gabon 

 GA Gambia The 

 GG Georgia 

 GM Germany 

 GH Ghana 

 GI Gibraltar 

 GR Greece 

 GL Greenland 

 GJ Grenada 

 GT Guatemala 

 GK Guernsey 

 GV Guinea 

 PU Guinea-Bissau 

 GY Guyana 

 HA Haiti 

 HM Heard Island & McDonald Islands 

 BK Herzegovina and Bosnia 

 VT Holy See 

 HO Honduras 

 HK Hong Kong 

 HQ Howland Island 

 HU Hungary 

 IC Iceland 

 IN India 

 ID Indonesia 

 IR Iran 
ATTACHMENT 10 

COUNTRY CODES 

If the Country is not listed, use Country Code “OC” – Other Countries 

 Code Name of Country Code Name of Country

Publication 1346 October 15, 2012 Part 1 Page 339

 IZ Iraq 

 EI Ireland 

 IS Israel 

 IT Italy 

 JM Jamaica 

 JN Jan Mayen 

 JA Japan 

 DQ Jarvis Island 

 JE Jersey 

 JQ Johnston Atoll 

 JO Jordan 

 KZ Kazakhstan 

 KE Kenya 

 KQ Kingman Reef 

 KR Kiribati 

KN Korea, North 

KS Korea, South 

 KU Kuwait 

 KG Kyrgyzstan 

 KV Kosovo 

 LA Laos 

 LG Latvia 

 LE Lebanon 

 LT Lesotho 

 LI Liberia 

 LY Libya 

 LS Liechtenstein 

 LH Lithuania 

 LU Luxembourg 

 MC Macau 

 MK Macedonia 

 MA Madagascar 

 MI Malawi 

 MY Malaysia 

 MV Maldives 

 ML Mali 

 MT Malta 

 IM Man, Isle of 

 XM Manitobe 

 MR Mauritania 

 MP Mauritius 

 MF Mayotte 

 MX Mexico 

 FM Micronesia, Federated 

 States of 

 MQ Midway Islands 

 MD Moldova 

 MN Monaco 

 MG Mongolia 

 MJ Montenegro 

 MH Montserrat 

 MO Morocco 

 MZ Mozambique 

 WA Namibia 

 NR Nauru 

 NP Nepal 

 NL Netherlands 

 NT Netherlands Antilles 

 XN New Brunswick 

 XL Newfoundland and Labrador 

 NC New Caledonia 

 NZ New Zealand 

 NU Nicaragua 

 NG Niger 

 NI Nigeria 

 NE Niue 

 NF Norfolk Island 

 XT Norhwest Territories 

 XS Nova Scotia 

 XV Nunavut 

 NO Norway 

 MU Oman 

 XO Ontario 

 PK Pakistan 

 PS Palau 

 LQ Palmyra Atoll 

 PM Panama 

 PP Papua New Guinea 

 PF Paracel Islands 

 PA Paraguay 

 PE Peru 

 RP Philippines 

 PC Pitcairn Islands 

 PL Poland 

 PO Portugal 

 XP Prince Edward Island 

 QA Qatar 

 XQ Quebec 

 RO Romania 

 RS Russia 

 RW Rwanda 

 TB Saint Barthelemy 

 SH Saint Helena 

 SC Saint Kitts & Nevis 

 ST Saint Lucia 

 RN Saint Martin 

 SB Saint Pierre & Miquelon 

 WS Samoa 

 SM San Marino 

 TP Sao Tome and Principe 

 XW Saskatchewan 

 SA Saudi Arabia 

 SG Senegal 

 RI Serbia 

 SE Seychelles 

 SL Sierra Leone 

 SN Singapore 

 LO Slovakia 

 SI Slovenia 

 BP Solomon Islands 

 SO Somalia 

 SF South Africa 
ATTACHMENT 10 

COUNTRY CODES 

If the Country is not listed, use Country Code “OC” – Other Countries 

 Code Name of Country Code Name of Country

Publication 1346 October 15, 2012 Part 1 Page 

 SX South Georgia & The South NH Vanuatu 

Sandwich Islands VE Venezuela 

 SP Spain VM Vietnam 

 PG Spratly Islands VI Virgin Islands, British 

 CE Sri Lanka WQ Wake Island 

 VC St Vincent & Grenadines WF Wallis & Futuna 

 SU Sudan WI Western Sahara 

 NS Suriname YM Yemen 

 SV Svalbard ZA Zambia 

 WZ Swaziland ZI Zimbabwe 

 SW Sweden OC Other Countries 

 XX RESERVED for ITIN Processing 

Only 

 SZ Switzerland 

 SY Syria 

 TW Taiwan 

 TI Tajikistan 

 TZ Tanzania 

 TH Thailand 

 TO Togo 

 TL Tokelau 

340

 TN Tonga 

 TD Trinidad & Tobago 

 TS Tunisia 

 TU Turkey 

 TX Turkmenistan 

 TK Turks and Caicos Islands 

 TV Tuvalu 

 UG Uganda 

 UP Ukraine 

 AE United Arab Emirates 

 UK United Kingdom 

 UY Uruguay 

 UZ Uzbekistan 

Note: For electronic filing only, enter alphabetic value “US” 

 (not shown in the Country Code Table) for the Country 

 Code, Field No. 0130, of the Foreign Employer Compensation 

 Record (FEC Record) when services for foreign employer 

 were performed in the U.S.
ATTACHMENT 11

MAXIMUM NUMBER OF FORMS AND SCHEDULES 

 Form or Maximum 

 Schedule Number 

Publication 1346 October 15, 2012 Part 1 Page 

Form 1040 1 

Form 1040A 1 

Form 1040EZ 1 

Schedule A 1 

Schedule B 1 

Schedule C 8 

Schedule D 1 

Schedule E 15 ** 

Schedule EIC 1 

Sch 8812 1 

Schedule SE 1 per taxpayer* 

Form W-2 50 

Form 1099-R 20 

Form 2106 2 per taxpayer**** 

Form 2106-EZ 1 per taxpayer* 

Form 2210 1 

Form 2441 1 

Form 4562 30 

Form 8283 4 

Form 8829 32*** 

Form 8863 1 

Form 8867 1 

Form 8880 1 

Form 8888 1 

Form 8949 LTCGL 5000 

Form 8949 STCGL 5000 

Form Payment 5 

ST 0001 1 

ST 0002 25 

 *Maximum of two per return on a Joint Return (one for each taxpayer) 

 **Maximum of 45 (3 Rental Properties on each Schedule E) 

 ***Up to four Forms 8829 for each Schedule C 

****Maximum of four per return on a Joint Return (two for each taxpayer) 

341

TAX YEAR 2012 

HIGHLIGHTS TO THIS REVISION OF RECORD LAYOUTS 

I. 1040 LEGACY CONTINGENCY SUPPORTED FORMS (TY2012/PY2013):

 

 Form 1040, Form 1040A, Form 1040EZ; 

 Schedule A, Schedule B, Schedule C, Schedule D, Schedule E, Schedule EIC, 

Schedule SE, and Schedule 8812 (formerly Form 8812); 

 

Form W-2, Form 1099R, Form 2106, Form 2106EZ, Form 2210, Form 2441, 

Form 4562, Form 8283, Form 8829, Form 8863, Form 8867, Form 8880, 

Form 8888, Form 8949(LTGL/STGL), and Form Payment; 

Trans Record A, Trans Record B, Authentication Record, Statement Record, 

State Records, Summary Record, and Recap Record. 

 

II. UPDATED FORM CHANGES:

TRANA 

Form 1040 Page 1 Form 1040 Page 2 

Form 1040A Page 1 Form 1040A Page 2 

Form 1040EZ 

Schedule A Page 1 Schedule A Page 2 (Deleted) 

Schedule C Page 1 

Schedule D Page 1 

Schedule E Page 1 

Schedule L (Deleted) 

Schedule M (Deleted) 

Schedule 8812 Page 1 Schedule 8812 Page 2 

Form 8283 Page 1 Form 8283 Page 2 

Form 8863 Page 1 Form 8863 Page 2 

Form 8867 Page 1 Form 8867 Page 3 

Form 8867 Page 4 (New) 

Form 8949 LTCGL 

Form 8949 STCGL 

Form Payment 

Summary Record 

State Records 

Publication 1346 October 1, 2012 Part 2 Page 1 
TAX YEAR 2012 

HIGHLIGHT TO THIS REVISION OF RECORD LAYOUTS

III. NON–UPDATED 2012 FORM CHANGES

As this revision goes to publication all known updates have been made. 

Pending legislative changes may require late change pages. 

Publication 1346 October 1, 2012 Part 2 Page 2 
TABLE OF CONTENTS 

 Page

GENERAL INSTRUCTIONS 

SECTION 1 TRANS RECORD

 Trans Record “A” 7 

 Trans Record “B” 10 

SECTION 2 TAX RETURN

 Tax Return Record Identification 11 

 Form 1040, Page 1 15 

 Form 1040, Page 2 26 

Form 1040A, Page 1 35 

Form 1040A, Page 2 43 

Form 1040EZ 48 

SECTION 3 SCHEDULES

 Schedule Record Identification 55 

Schedule A 56

 Schedule B 59 

 Schedule C, Page 1 63 

Schedule C, Page 2 67 

 Schedule D, Page 1 70 

Schedule D, Page 2 73 

Schedule E, Page 1 74 

Schedule E, Page 2 80 

Schedule EIC 86 

Schedule SE 90 

Schedule SE (Short Form) 93 

 Conversion Guide 

Schedule 8812 Page 1 94

Schedule 8812 Page 2 96

 

SECTION 4 FORMS 

Form Record Identification 97 

Form W-2 98 

Form 1099-R 104 

Form 2106, Page 1 108 

Form 2106, Page 2 110 

Form 2106EZ 114 

Form 2210, Page 1 116 

Form 2210, Page 2 118 

Form 2210, Page 3 119 

Form 2210, Page 4 122 

Form 2441, Page 1 128 

Form 2441, Page 2 131 

Form 4562, Page 1 133 

Form 4562, Page 2 138 

Form 8283, Page 1 146 

Form 8283, Page 2 152 

Publication 1346 October 1, 2012 Part 2 Page 3 
SECTION 4 FORMS (continued) Page

Form 8812 (Replaced with Schedule 8812) 

Form 8829 156 

Form 8863, Page 1 160 

Form 8863, Page 2 162 

Form 8867, Page 1 167 

Form 8867, Page 2 169 

Form 8867, Page 3 174 

Form 8867, Page 4 (New) 177 

Form 8880 180 

Form 8888 182 

 Form Payment 185 

SECTION 5 AUTHENTICATION 

 Authentication Record 187 

SECTION 6 STATEMENTS

Statement Record 189 

Form 8949 LTCGL Record 190 

Form 8949 STCGL Record 192 

SECTION 7 PREPARER NOTE, ELECTION EXPLANATION, and

 REGULATORY EXPLANATION 

 Preparer Note 194 

 Election Explanation 195 

 Regulatory Explanation 196 

SECTION 8 STATE RECORDS 

 Generic Record 197 

 Unformatted Record 202 

SECTION 9 SUMMARY 

 Summary Record 203 

SECTION 10 RECAP 

Recap Record 209 

Publication 1346 October 1, 2012 Part 2 Page 4 
1040 RETURN RECORD LAYOUTS FOR TAX YEAR 2012 | 

GENERAL INSTRUCTIONS

An asterisk (*) precedes any field which may contain a statement reference 

(STMbnn) indicating either the first entry of a line or table of related 

items to be continued on a statement record. 

When present, a plus-sign (+) precedes the items related to the first

entry field.

An at-sign (@) precedes any field which must contain a statement reference 

when significant. 

In some cases, the related statement fields require more than the maximum 

80 positions allowed, such as Schedule E, Page 2, Part/S-Corp Name A (SEQ 

1170). 

An asterisk followed by a plus sign (*+) indicates the first field of a 

separate statement record which continues the required related fields 

from the previous statement record. 

 ----------------------------------------------------------------- 

 | This is the issuance of the 2012 Electronic | 

 | Return Record Layouts. Changes for the October 2012 | 

 | revision are indicated by a vertical line (|) in the | 

 | right margin. Deletions are indicated by the delete | 

 | symbol (--|) in the right margin. | 

 | | 

| Changes made after OCTOBER 1, 2012 are indicated | 

| by two vertical lines (||) in the right margin. Deletions | 

 | are indicated by the delete symbol (--||) in the right | 

 | margin. | 

 ----------------------------------------------------------------- 

Publication 1346 October 1, 2012 Part 2 Page 5 
1040 RETURN RECORD LAYOUTS FOR TAX YEAR 2012 |

GENERAL INSTRUCTIONS (Cont'd) 

 Field Description Abbreviations

 The following are abbreviations found in the Field Descriptions and their 

meanings to help describe the type of field: 

 A - Alpha 

 AN - Alphanumeric 

 DT - Date 

 YYYYMMDD - length = 8 

 YYYYMM - length = 6 

 YYYY - length = 4 

 N - Numeric 

 R - Ratio/Percentage 

 (Exceptions in File Specifications, Part I, Section 5) 

 Repeated Field Description Values

 Literal values described in recurring fields will only be specified in the 

 first occurrence. All subsequent occurrences will read as: 'See 1st Occ.' 

Publication 1346 October 1, 2012 Part 2 Page 6 
SECTION 1 TRANS RECORD

 

The first two records on each file must be the TRANS records which will contain the following 

(for this purpose, Transmitter is the firm transmitting directly to the IRS): 

TRANS RECORD “A” 

TRANA Transmission Information Record - A 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 Value "TRANAb" 

 

 0010 Employer 9 N 

 Identification (Must match same field 

 Number of on "TRANB" record) 

 Transmitter EIN 

 

 0020 Transmitter Name 35 AN 

 0030 Type Transmitter 16 Value = 

 "Preparer's Agent" 

 or "Preparer" 

 0040 Processing Site 1 "C" = Andover, 

 "E" = Austin 

 "F" = Kansas 

 "G" = Philadelphia 

 "H" = Fresno 

 

 0050 Transmission Date 8 YYYYMMDD 

 0060 Electronic 7 N 

 Transmitter (ETIN plus Transmitter's 

 Identification Use Code) 

 Number(ETIN) 

 

 0070 Julian Day 3 N 

 0080 Transmission 2 N 

 Sequence for Julian 

 Day in (0070) 

 0090 Acknowledgment 1 "A" = ASCII 

 Transmission Format 

 0100 Record Type 1 "F" = Fixed 

 "V" = Variable length 

 option 

 

 

 Publication 1346 October 1, 2012 Part 2 Page 7 

 
SECTION 1 TRANS RECORD

TRANS RECORD “A”

 TRANA Transmission Information Record - A 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 Value "TRANAb" 

 

 0010 Employer 9 N 

 Identification (Must match same field 

 Number of on "TRANB" record) 

 Transmitter EIN 

 

 0020 Transmitter Name 35 AN 

 0030 Type Transmitter 16 Value = 

 "Preparer's Agent" 

 or "Preparer" 

 

 0040 Processing Site 1 "C" = Andover, 

 "E" = Austin 

 "F" = Kansas 

 "G" = Philadelphia 

 "H" = Fresno 

 

 0050 Transmission Date 8 YYYYMMDD 

 0060 Electronic 7 N 

 Transmitter (ETIN plus Transmitter's 

 Identification Use Code) 

 Number(ETIN) 

 

 0070 Julian Day 3 N 

 0080 Transmission 2 N 

 Sequence for Julian 

 Day in (0070) 

 

 0090 Acknowledgment 1 "A" = ASCII 

 Transmission Format 

 0100 Record Type 1 "F" = Fixed 

 "V" = Variable length 

 option 

 

 0110 Transmitter EFIN 6 N 

 0120 Filler 5 Blank 

 0130 Reserved 1 Blank 

 0140 Reserved 1 Blank 

 0150 Reserved 6 IRS Use Only 

 Publication 1346 October 1, 2012 Part 2 Page 8 
 TRANA Transmission Information Record - A 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0160 Production-Test Code 1 "P" = Production 

 "T" = Test 

 

 0170 Transmission Type 1 Blank " " = Regular ELF | 

 Code "O" = Online Filing 

 0180 Reserved 1 IRS Use Only 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 9 

SECTION 1 TRANS RECORD
TRANS RECORD “B”

 TRANB Transmission Information Record - B 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "TRANBb" 

 

 0010 EIN of Transmitter 9 N 

 (Must match 

 same field on 

 "TRANA" record) 

 

 0020 Transmitter's 35 AN 

 Address 

 0030 Transmitter's City, 35 AN 

 State, Zip Code 

 0040 Transmitter's Area 10 N 

 Code & Telephone 

 Number 

 

 0050 Filler 16 blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 10

 

SECTION 2 TAX RETURN
Tax Return Record Identification, Page 1 - Forms 1040, 1040A, and 1040EZ 

 

Each tax return must start with a byte count, start of record sentinel, and Tax 

Return Record Identification (Fields 0000 thru 0006). Page 1 of the Tax Return 

Record must also contain Fields 0007 and 0008. The following fields describe the composition 

of the Record ID. 

Note: Do not enclose the record ID fields (the first 42 characters) in 

brackets. 

 Field# Identification Length Description

Byte Count, Page 1 4 (see form) for fixed; 

 "nnnn" for variable 

Start of Record Sentinel 4 Value " " 

0000 Record ID 6 Value "RETbbb" 

0001 Return Type 6 Value "1040bb", 

 "1040Ab", "1040Zb" or 

 “1040SS” 

0002 Page Number 5 Value "PG01b" or 

 “PG02b” 

0003 Taxpayer Identification 9 N (Primary Social Security) 

 Number Number 

0004 Filler 1 Blank 

0005 Tax Period 6 Value "201212", YYYYMM |

0006 Filler 1 Blank 

(42 characters) 

Begin data fields for Page 1 of the Return record layout 

 Publication 1346 October 1, 2012 Part 2 Page 11

SECTION 2 TAX RETURN
Tax Return Record Identification, Page 1 - Forms 1040, 1040A, and 1040EZ 

continued 

(Begin bracketing Field Numbers for Page 1 of the Tax Return when using 

variable format) 

Field# Identification Length Description

0007 Return Sequence Number 16 N (composed of) 

 a. ETIN of Transmitter 5 N 

 b. Transmitter Use Field 2 N 

 c. Julian Day of Transmission 3 N 

 d. Transmission Sequence Number 2 N (00-99) 

 e. Sequence Number of each 4 N (0000-9999) 

 Return 

0008 Declaration Control Number 14 N (assigned by the ERO) 

 a. Always "00" 2 N 

 b. EFIN of Originator 6 N 

 c. Batch Number 3 N (000-999) 

 d. Serial Number 2 N (00-99) 

 e. Year Digit 1 N ("2") |

 Publication 1346 October 1, 2012 Part 2 Page 12

SECTION 2 TAX RETURN 
Tax Return Record Identification, Page 2 - Forms 1040 and 1040A 

 

Field# Identification Length Description

 Byte Count, Page 1 4 (see form) for fixed; 

 "nnnn" for variable 

 Start of Record Sentinel 4 Value "** **" 

0000 Record ID 6 Value "RETbbb" 

0001 Return Type 6 Value "1040bb", 

 “1040Ab”, or 

 “1040SS” 

0002 Page Number 5 Value “PG02b” 

0003 Taxpayer Identification 9 N (Primary Social 

 Number Security Number 

0004 Filler 1 Blank 

0005 Tax Period 6 Value "201212", YYYYMM | 

0006 Filler 1 Blank 

--------------------------------42 characters--------------------------------- 

Begin Page 2 data fields. Begin bracketing Field Numbers when using variable 

format. 

 Publication 1346 October 1, 2012 Part 2 Page 13

SECTION 2 TAX RETURN

Proposed Record ID Fields for All Record Types Except Tax Return 
Field# Identification Length Description

 Byte Count, Page 1 4 (see record) for fixed; 

 "nnnn" for variable 

 Start of Record Sentinel 4 Value " " 

0000 Record ID Type 6 Value "FRMbbb", “SCHaaa”, 

 “STMbnn”, “NTSbbb”, 

 “ELCbbb”, “REGbbb”, 

 “STbbbb”, or “RECbbb”, 

 “a” = AN or blank 

0001 Form or Record Number 6 AN = aaaaaa 

 “1040bb”, “1040Ab”, 

 “2106bb”, “2106EZ”, 

 “W-2bbb”, “W-2Gbb”, 

 “W-2PRb”, “1099Rb”, 

 “8582CR”, “0001bb”, 

 “PMTbbb” 

0002 Page Number 5 AN “PGnnb” 

 (nn = 01-99) 

0003 Taxpayer Identification 9 Primary SSN 

 Number 

0004 Filler 1 Blank 

0005 Form/Schedule 7 0000001 - 0000099 

 Occurrence Number Number limited to the 

 maximum number of forms 

 allowed 

-------------------------------42 characters--------------------------------- 

Begin Data Fields (starting with Field # 0010) 

 Publication 1346 October 1, 2012 Part 2 Page 14

 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 
 Byte Count 4 "1606" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "RETbbb" 

 

 0001 Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Tax Period 6 Value "201212", YYYYMM | 

 0006 Filler 1 blank 

 0007 Return Sequence 16 N 

 Number 

 0008 Declaration Control 14 N 

 Number 

 0010 Primary SSN 9 N (Your Social 

 Security Number) 

 0020 Primary Date of 8 YYYYMMDD or blank 

 Death 

 0030 Secondary SSN 9 N or blank 

 0040 Secondary Date of 8 YYYYMMDD or blank 

 Death 

 0050 Primary Name Control 4 First 4 significant 

 characters of taxpayer's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 Publication 1346 October 1, 2012 Part 2 Page 15 
 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0055 Spouse's Name 4 First 4 significant 

 Control characters of spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0060 Name Line 1 35 AN Taxpayer's name 

 allowable special 

 characters are: space, 

 less-than (<), hyphen 

 (-) and ampersand (&) 

 (See special instruct 

 Part 1, Sec 7.) 

 

 0061 Foreign Country 35 AN, Allowable special 

 characters are space, 

 slash, and hyphen 

 

 0062 Foreign Street 35 AN, Allowable special 

 Address characters are space, 

 slash, and hyphen 

 

 0063 Foreign Province/ 17 AN, Allowable special | 

 State/County characters are space, 

 slash, and hyphen 

 

 0064 Foreign City 35 A, Allowable special | 

 characters are space, 

 slash, and hyphen 

 

 0067 Foreign Postal Code 16 AN, Allowable special 

 characters are space, 

 slash, and hyphen 

 

 0070 Name Line 2 35 AN, "in care of" 

 addressee, or address 

 continuation; allowable 

 special characters are: 

 space, ampersand, slash, 

 hyphen and percent (%) 

 

 0080 Street Address 35 AN, Allowable special 

 characters are space, 

 slash, hyphen and Literal 

 "NONE" 

 

 0083 City 22 A, Allowable special | 

 characters are space, 

 slash, and hyphen 

 

 Publication 1346 October 1, 2012 Part 2 Page 16 
 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0087 State Abbreviation 2 A (Standard Postal State 

 Abbreviations) or "SO" 

 (State-Only return data 

 attached) 

 

 0095 Zip Code 12 N (left-justified) 

 0097 Address Ind 1 1 = APO/DPO/FPO Address, 

 2 = Stateside Military 

 Address, 

 3 = Foreign Address, 

 or blank 

 

 0100 Special Processing 22 "DESERTbSTORM", "HAITI", 

 Literal "FORMERbYUGOSLAVIA", 

 "UNbOPERATION", 

 "JOINTbGUARD", 

 "JOINTbFORGE", 

 "NORTHERNbWATCH", 

 "OPERATIONbALLIEDbFORCE", 

 "IRAQIbFREEDOM", 

 "KOSOVObOPERATION", 

 "NORTHERNbFORGE", 

 "ENDURINGbFREEDOM", 

 "COMBATbZONE", 

 "COMBATbZONEbYYYYMMDD" 

 (where YYYYMMDD = 

 deployment date), 

 or blank 

 

 0110 PECF Primary 1 "X" or blank 

 0120 PECF Spouse 1 "X" or blank 

 0130 Filing Status 1-5 1 Value 1, 2, 3, 4 or 5 

 (Applicable block, 

 lines 1-5) 

 

 @0135 Overseas Extension 6 "STMbnn" or blank 

 Explanation 

 0140 Spouse's Name 3 25 AN (must be present if 

 filing status = 3, 

 otherwise blank) 

 or "NRA" 

 

 0150 Qualifying Name for 4 25 A or blank 

 H of Household 

 0153 SSN for Qual Name 4 9 N 

 0160 Exempt Self 6a 1 "X" or blank 

 

 Publication 1346 October 1, 2012 Part 2 Page 17 
 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0163 Exempt Spouse 6b 1 "X" or blank 

 

 0164 Exempt Spouse Name 6b 25 AN 

 0165 Exempt Spouse Name 6b 4 First 4 significant 

 Control characters of Spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0167 Total Box 6a and 6b 1 Values 0, 1 or 2 

 *0170 Dependent First 6c(1) 10 A (first name), hyphen, 

 Name 1 space, "STMbnn" or blank 

 +0171 Dependent Last Name 6c(1) 15 A (last name), hyphen, 

 1 space, or blank 

 +0172 Dependent Name 4 First 4 significant 

 Control - 1 characters of dependent's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 +0175 Dependent's SSN - 1 6c(2) 9 N or blank 

 +0177 Relationship - 1 6c(3) 12 Values: "STEPCHILD", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 "STEPSISTER", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "GRANDPARENT", "PARENT", 

 "BROTHER", "SISTER", 

 "AUNT", "UNCLE", 

 "NEPHEW", "NIECE", 

 "NONE", "SON", 

 "DAUGHTER", "OTHER" 

 

 +0178 Eligibility for 6c(4) 1 "X" or blank 

 Child Tax Credit - 1 

 0180 Dependent First 6c(1) 10 AN (first name, blank) 

 Name 2 

 Publication 1346 October 1, 2012 Part 2 Page 18 
 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0181 Dependent Last Name 6c(1) 15 'See 1st Occ.' 

 2 

 

 0182 Dependent Name 4 'See 1st Occ.' 

 control 2 

 0185 Dependent's SSN - 2 6c(2) 9 'See 1st Occ.' 

 0187 Relationship - 2 6c(3) 12 'See 1st Occ.' 

 0188 Eligibility for 6c(4) 1 'See 1st Occ.' 

 Child Tax Credit - 2 

 0190 Dependent First 6c(1) 10 'See 2nd Occ.' 

 Name 3 

 0191 Dependent Last Name 6c(1) 15 'See 1st Occ.' 

 3 

 0192 Dependent Name 4 'See 1st Occ.' 

 Control - 3 

 0195 Dependent's SSN - 3 6c(2) 9 'See 1st Occ.' 

 0197 Relationship - 3 6c(3) 12 'See 1st Occ.' 

 0198 Eligibility for 6c(4) 1 'See 1st Occ.' 

 Child Tax Credit - 3 

 0200 Dependent First 6c(1) 10 'See 2nd Occ.' 

 Name 4 

 0201 Dependent Last Name 6c(1) 15 'See 1st Occ.' 

 4 

 0202 Dependent Name 4 'See 1st Occ.' 

 Control 4 

 0205 Dependent's SSN - 4 6c(2) 9 'See 1st Occ.' 

 0207 Relationship - 4 6c(3) 12 'See 1st Occ.' 

 0208 Eligibility for 6c(4) 1 'See 1st Occ.' 

 Child Tax Credit - 4 

 0209 More than Four 6c 1 "X" or blank 

 Dependents Box 

 0240 Number of Children 6c 2 Value Range 00-99 

 Who Lived with You 

 0247 Number of Children 6c 2 Value Range 00-99 

 Not living With You 

 

 Publication 1346 October 1, 2012 Part 2 Page 19 
 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0350 Number of Other 6c 2 Value Range 00-99 

 Dependents Listed 

 

 0355 Total Exemptions 6d 2 Value Range 00-99 

 0356 Deferred 7 3 "DFC" or blank 

 Compensation Plan 

 Literal 

 

 0357 Deferred 7 12 N 

 Compensation Plan 

 Amount 

 

 0358 Clergy Excess 7 16 "EXCESS ALLOWANCE" 

 Rental Allowance or blank 

 Literal 

 

 0359 Clergy Excess 7 12 N 

 Rental Allowance 

 Amount 

 

 0360 Public Safety 7 3 "PSO" or blank 

 Officer Literal 

 0361 Public Safety 7 12 N 

 Officer Amount 

 0362 Prisoner Earned 7 3 "PRI" or blank 

 Income Literal 

 0363 Prisoner Earned 7 12 N 

 Income Amount 

 0364 Form 8919 Literal 7 5 "F8919" or blank 

 0365 Form 8919 Amount 7 12 N 

 0366 Household Help 7 3 "HSH" or blank 

 Literal 

 0367 Household Help Amt 7 12 N 

 0368 Adoption Literal 7 6 NO ENTRY 

 0369 Adoption Amt 7 12 NO ENTRY 

 0370 Fringe Benefit 7 2 "FB" or blank 

 Literal 

 0371 Dependent Care 7 3 "DCB" or blank 

 Benefits Literal 

 0372 Scholarship Literal 7 3 "SCH" or blank 

 

 Publication 1346 October 1, 2012 Part 2 Page 20 
 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0373 Scholarship Amount 7 12 N 

 

 @0374 Non-W2 Disability 7 6 "STMbnn" or blank 

 Payment Explanation 

 0375 Wages, Salaries,Tips 7 12 N 

 0378 Foreign Employer 7 3 "FEC" or blank 

 Compensation Literal 

 0379 Foreign Employer 7 12 N or blank 

 Compensation Total 

 0380 Taxable Interest 8a 12 N 

 0385 Tax-Exempt Interest 8b 12 N 

 0390 F8814 Dividends 9a 5 "F8814" or blank 

 Line 9a 

 0391 F8814 Div Line 9a 9a 12 N 

 Amt 

 0392 F8814 Dividends 9b 5 "F8814" or blank 

 Line 9b 

 0393 F8814 Div Line 9b 9b 12 N 

 Amt 

 0394 Total Ordinary 9a 12 N 

 Dividends 

 0396 Qualified Dividends 9b 12 N 

 0420 State/Local Income 10 12 N 

 Tax Refund 

 0430 Alimony Received 11 12 N 

 0440 Business Income/Loss 12 12 N 

 0447 Capital 13 1 "X" or blank 

 Distribution Box 

 0450 Capital Gain/Loss 13 12 N 

 0454 F8814 Literal 13 5 "F8814" or blank 

 0455 Form 8814 Amount 13 12 N 

 0460 F4684 Literal 14 5 "F4684" or blank 

 0470 Other Gain/Loss 14 12 N 

 

 Publication 1346 October 1, 2012 Part 2 Page 21 
 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0475 IRA Distributions 15a 12 N 

 Received 

 

 0477 IRA Distribution 15b 8 "ROLLOVER" or blank 

 Literal 

 @0479 IRA Distrib/F8606 15b 6 "STMbnn" or blank 

 Recharacter 

 Explanation 

 

 0480 Taxable IRA Amount 15b 12 N 

 0482 Qual. Charitable 15b 3 "QCD" or blank 

 Distr. 

 0483 Qualified HSA 15b 3 "HFD" or blank 

 Funding Distribution 

 0485 Pensions Annuities 16a 12 N 

 Received Including 

 Foreign 

 

 0487 Pensions and 16b 8 "ROLLOVER" or blank 

 Annuities Literal 

 0488 Foreign Employer 16b 3 "FEP" or blank 

 Pension Literal 

 0490 Taxable Foreign 16b 12 N 

 Pensions Amount 

 0495 Taxable Pensions 16b 12 N 

 Amount Including 

 Foreign 

 

 0496 Distributions from 16b 3 "PSO" or blank 

 Retirement Plans 

 Literal 

 

 0510 Rent/Royalty/Part/ 17 12 N 

 Estates/Trusts Inc 

 0520 Farm Income 18 12 N 

 0545 Repayment Literal 19 6 "REPAID" or blank 

 0551 Repayment Amount 19 12 N 

 0552 Unemployment 19 12 N 

 Compensation 

 0553 Social Security 20a 12 N 

 Benefits 

 

 Publication 1346 October 1, 2012 Part 2 Page 22 
 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0555 SS Benefit Indicator 20a 5 "D", "LSE", "DbLSE" 

 or blank 

 

 0557 Taxable Amount of 20b 12 N 

 Social Security 

 *0560 Type of Other Income 21 25 AN, "MSA", "LTC", | 

 "MedbMSA", "HSA", 

 "GAMBLINGbWINNINGS", 

 "LOSSbONbEXCESSbDEFER 

 bDIST", 

 "INDIANbGAMINGbPROCEE 

 DS", 

 "INDIANbTRIBALbDISTRIB", 

 "NATIVEbAMERICANbDIST 

 RIB", "STMbnn" or blank 

 

 +0570 Amount of Other 21 12 N 

 Income 

 *0574 Housing/Foreign 21 12 Values "FORMb2555", 

 Earned Income "FORMb2555-EZ", "STMbnn" 

 Exclusion Literal or blank 

 

 +0577 Housing/Foreign 21 12 N 

 Earned Income 

 Exclusion Amount 

 

 @0580 NOL CF Statement 21 6 "STMbnn" or blank 

 0583 NOL Amount 21 12 N 

 0590 Total Other Income 21 12 N 

 0595 Protective Section 1 "X" or blank 

 108(i) ELC Record 

 Ind 

 

 0600 Total Income 22 12 N 

 0623 Educator Expenses 23 12 N 

 0624 Bus Expenses 24 12 N 

 Reservists & Others 

 0635 Health Savings 25 12 N 

 Account Deduction 

 0637 Current Year Moving 26 12 N 

 Expenses 

 Publication 1346 October 1, 2012 Part 2 Page 23 
 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0640 Self-Employed 27 12 N 

 Deduction Schedule 

 SE 

 

 0650 Self-Employed SEP/ 28 12 N 

 SIMPLE/Qualified 

 Plans 

 

 0670 Self-Employed 29 12 N 

 Health Insurance Ded 

 0680 Early Withdrawal 30 12 N 

 Penalty 

 *0693 Recip Soc Sec No. 31b 9 N or "STMbnn" 

 +0695 Alimony Amount 31a 12 N 

 0697 Total Alimony Paid 31a 12 N 

 0700 IRA Deduction 32 12 N 

 0701 IRA Deduction 32 1 "D" or blank 

 Literal 

 0702 Student Loan 33 12 N 

 Interest Deduction 

 0705 Tuition and Fees 34 12 N 

 Deduction 

 0710 Domestic Production 35 12 N 

 Activities Ded 

 *0720 Other Adjustments 36 13 Values are "RFST", | 

 Literal "SUB-PAYbTRA", "UDC", 

 "403(B)", "FORMb2555", 

 "501(C)(18)(D)", "PPR", 

 "WBF", "JURYbPAY", 

 "STMbnn" or blank 

 

 +0721 Other Adjustment 36 12 N 

 Amount 

 0722 Archer MSA Ded. 36 3 "MSA" or blank 

 Literal 

 0723 Archer MSA Ded. 36 12 N 

 Amount 

 0735 Total Other 36 12 N 

 Adjustments 

 

 Publication 1346 October 1, 2012 Part 2 Page 24 
 FORM 1040 PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0740 Total Adjustments 36 12 N 

 

 0750 Adjusted Gross 37 12 N 

 Income 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 25 
 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1511" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0760 Record ID 6 "RETbbb" 

 

 0761 Type 6 "1040bb" 

 0762 Page Number 5 "PG02b" 

 0763 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0764 Filler 1 blank 

 0765 Tax Period 6 Value "201212", YYYYMM | 

 0766 Filler 1 blank 

 0768 Excluded Sect 933 38 4 "EPRI" or blank 

 Puerto Rico Income 

 Literal 

 

 0769 Excluded Sect 933 38 12 N 

 Puerto Rico Income 

 Amount 

 

 0770 AGI Repeated 38 12 N 

 0772 Self 65 or Over Box 39a 1 "X" or blank 

 0774 Self Blind Box 39a 1 "X" or blank 

 0776 Spouse 65 or Over 39a 1 "X" or blank 

 Box 

 0778 Spouse Blind Box 39a 1 "X" or blank 

 0783 Total Boxes Checked 39a 1 1, 2, 3, 4 or blank 

 0786 Must Itemize 39b 1 "X" or blank 

 Indicator 

 0788 Modified Standard 40 8 "SECTb933", "X" or blank 

 Deduction Ind 

 0789 Total Itemized or 40 12 N 

 Standard Deduction 

 0800 AGI Less Deduction 41 12 N 

 

 Publication 1346 October 1, 2012 Part 2 Page 26 
 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0810 Exemption Amount 42 12 N 

 

 0820 Taxable Income 43 12 N 

 0825 Capital 43 3 "CCF" or blank 

 Construction Fund 

 Literal 

 

 0826 Capital 43 12 N 

 Construction Fund 

 Amount 

 

 0827 Schedule Q (Form 43 5 "SCHbQ" or blank 

 1066) Literal 

 0853 Form 8814 Block 44a 1 "X" or blank 

 0857 Form 8814 Amount 44a 12 N 

 0880 Form 4972 Block 44b 1 "X" or blank 

 0883 962 Election 44c 1 "X" or blank 

 @0886 962 Election 44c 6 "STMbnn" or blank 

 Explanation 

 0890 Education Credit 44 3 "ECR" or blank 

 Recapture Literal 

 0891 Education Credit 44 12 N 

 Recapture Amount 

 0915 Tax 44 12 N 

 0918 Alternative Minimum 45 12 N 

 Tax 

 0920 Total Tax Before 46 12 N 

 Credits & Other 

 Taxes 

 

 0923 Foreign Tax Credit 47 12 N 

 0925 Credit for Child & 48 12 N 

 Dependent Care 

 0935 Education Credits 49 12 N 

 0950 Retirement Savings 50 12 N 

 Contribution Credit 

 0955 Child Tax Credit 51 12 N 

 

 Publication 1346 October 1, 2012 Part 2 Page 27 
 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0988 Residential Energy 52 12 N 

 Credits 

 

 1000 Form 3800 Block 53a 1 "X" or blank 

 1005 Form 8801 Block 53b 1 "X" or blank 

 1006 Specify Other 53c 1 "X" or blank 

 Credit Block 

 *1010 Specify Other 53c 6 "8396", "8834", "8859", 

 Credit Literal "8910", "8911", "8912", 

 "8936", "SCHbR", 

 "STMbnn" or blank 

 

 1015 Other Credits 53 12 N 

 1020 Total Credits 54 12 N 

 1030 Tax Less Credits 55 12 N 

 1035 Exempt SE Tax 23 "F4029", "F4361", 

 Indicator "EXEMPT-NOTARY", 

 "EXEMPTbCOMMUNITYb 

 INCOME" 

 or blank 

 

 1040 Self Employment Tax 56 12 N 

 1070 Railroad Retire 57 4 "RRTA" or blank 

 Indicator 

 1080 Unreported Social 57 12 N 

 Security and 

 Medicare Tax 

 

 1085 Form 4137 Block 57a 1 "X" or blank 

 1087 Form 8919 Block 57b 1 "X" or blank 

 1095 Retirement Tax Plan 58 2 "NO" or blank 

 Literal 

 1100 Tax on Retirement 58 12 N 

 Plans 

 1105 Household 59a 12 N 

 Employment Taxes 

 from Sch. H Amount 

 

 1107 Form 5405, Line 18 59b 12 N 

 Amount 

 

 Publication 1346 October 1, 2012 Part 2 Page 28 
 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *1110 Other Tax Literal 60 13 "EPP", "S72P", "UT", | 

 "453A(c)", "457A", 

 "ADT", "Sec.b72(m)(5)", 

 "453(L)3", "1260(B)", 

 "NQDC", "ISC", "HDHP", 

 "FITPP", "HCTC", 

 "STMbnn" or blank 

 

 +1111 Other Tax Amount 60 12 N 

 1112 COBRA Recapture 60 5 "COBRA" or blank 

 Literal 

 1113 COBRA Recapture 60 12 N 

 Amount 

 1114 F8611 Literal 60 5 "LIHCR" or blank 

 1115 F8611 Amount 60 12 N 

 1118 Form 8693 Approved 60 1 "X" or blank 

 Indicator 

 1119 Form 8693 Approved 60 8 DT 

 Date 

 1121 F4255 Literal 60 3 "ICR" or blank 

 1122 F4255 Amount 60 12 N 

 1123 F8828 Literal 60 4 "FMSR" or blank 

 1124 F8828 Amount 60 12 N 

 1125 F8834 Literal 60 4 "8834" or blank | 

 1126 F8834 Amount 60 12 N 

 1127 F8697 Literal 60 14 "FrombFormb8697" | 

 or blank 

 1128 F8697 Amount 60 12 N 

 1129 F8845 Literal 60 4 "IECR" or blank 

 1130 F8845 Amount 60 12 N 

 1131 F8882 Literal 60 5 "ECCFR" or blank 

 1132 F8882 Amount 60 12 N 

 1133 F8874 Literal 60 4 "NMCR" or blank 

 

 Publication 1346 October 1, 2012 Part 2 Page 29 
 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1134 F8874 Amount 60 12 N 

 

 1135 F8889 Literal 60 3 "HSA" or blank 

 1136 F8889 Amount 60 12 N 

 1137 AMVCR Literal 60 5 "AMVCR" or blank 

 1138 AMVCR Amount 60 12 N 

 1139 ARPCR Literal 60 5 "ARPCR" or blank 

 1140 ARPCR Amount 60 12 N 

 1141 F8866 Literal 60 14 "FrombFormb8866" | 

 or blank 

 1142 F8866 Amount 60 12 N 

 1143 F8853 Literal 60 3 "MSA" or blank 

 (Archer MSA) 

 1144 F8853 Amount 60 12 N 

 (Archer MSA) 

 1145 F8853 Literal 60 7 "MEDbMSA" or blank 

 (Medicare Advantage) 

 1146 F8853 Amount 60 12 N 

 (Medicare Advantage) 

 1147 F8936 Literal 60 4 "8936" or blank | 

 1148 F8936 Amount 60 12 N 

 1149 Total Other Tax 60 12 N 

 1150 Total Tax 61 12 N 

 1155 Forms 1099 and AK 62 9 "FORMb1099" or blank 

 Dividend W/H Literal 

 1157 Forms 1099 and AK 62 12 N 

 Dividend W/H Amount 

 1158 W/H from Sch K-1 62 7 "SCHbK-1" or blank 

 Literal 

 1159 W/H from Sch K-1 62 12 N 

 Amount 

 1160 Total Federal 62 12 N 

 Income Tax Withheld 

 

 Publication 1346 October 1, 2012 Part 2 Page 30 
 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1161 Divorced Spouse SSN 63 9 N or blank 

 

 1162 Divorced Literal 63 3 "DIV" or blank 

 1170 ES Payments 63 12 N 

 @1173 Estimated Payment 63 6 "STMbnn" or blank 

 Name Change 

 @1174 Paid Joint ES Tax 63 6 "STMbnn" or blank | 

 Explanation 

 1178 EIC Literal 64a 3 NO ENTRY 

 1180 Earned Income Credit 64a 12 N 

 1183 EIC Eligibility 64a 6 "CLERGY" or "NO" or 

 blank 

 1185 Nontaxable Combat 64b 12 N 

 Pay Election 

 1187 Additional Child 65 12 N 

 Tax Credit 

 1189 American 66 12 N 

 Opportunity Credit 

 1190 First-Time 67 12 NO ENTRY 

 Homebuyer Credit 

 1197 F4868 Amount 68 12 N 

 1198 Excess SS & Tier 1 69 12 N 

 RRTA Tax 

 1200 Credit for Federal 70 12 N 

 Tax on Fuels 

 1202 Form 2439 Block 71a 1 "X" or blank 

 1204 Form 8839 Block 71b 1 NO ENTRY 

 1206 Form 8801 Block 71c 1 "X" or blank 

 1208 Form 8885 Block 71d 1 "X" or blank 

 1209 Credit for 71 8 "IRCb1341" 

 Repayment Literal 

 1211 Credit for 71 12 N or blank 

 Repayment Amount 

 

 Publication 1346 October 1, 2012 Part 2 Page 31 
 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1213 Other Payments 71 12 N 

 

 1245 Form 8689 Literal 72 9 "FORMb8689" or blank 

 1246 Form 8689 Amount 72 12 N 

 1250 Total Payments 72 12 N 

 1260 Overpaid 73 12 N 

 1262 Direct Deposit-Yes 1 "X" or blank 

 1263 Direct Deposit-No 1 "X" or blank 

 1270 Refund 74a 12 N 

 1271 Form 8888 Block 74a 1 "X" or blank 

 1272 Routing Transit 74b 9 N or blank 

 Number 

 1274 Checking Account 74c 1 "X" or blank 

 Indicator 

 1276 Savings Account 74c 1 "X" or blank 

 Indicator 

 1278 Depositor Account 74d 17 AN (includes hyphens or 

 Number blank) 

 1280 Applied to ES Tax 75 12 N 

 1290 Amount Owed 76 12 N 

 1295 ES Penalty Indicator 77 1 NO ENTRY 

 1300 ES Penalty Amount 77 12 N 

 1303 Third Party 1 "X" or blank 

 Designee "Yes" Box 

 1305 Third Party 1 "X" or blank 

 Designee "No" Box 

 1307 Third Party 35 AN 

 Designee Name 

 1309 Third Party 10 N 

 Designee Telephone 

 Number 

 

 1313 Third Party 5 N or blank | 

 Designee PIN 

 

 Publication 1346 October 1, 2012 Part 2 Page 32 
 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1315 Remittance 12 NO ENTRY 

 

 1317 Filing A Community 1 "X" or blank 

 Property State 

 Return 

 

 1319 Signed by Power of 1 "X" or blank 

 Attorney 

 1320 Name of Power of 35 AN, Allowable special 

 Attorney characters are space, 

 slash, and hyphen 

 

 1321 Primary Taxpayer 5 N (PIN Use Only) 

 Signature 

 1322 Occupation 25 AN 

 @1323 Spouse Signature 6 "STMbnn" or blank 

 Statement 

 1324 Spouse Signature 5 N (PIN Use Only) 

 1325 Surviving Spouse 1 "X" or blank 

 1326 Personal 1 "X" or blank 

 Representative 

 1327 Spouse Occupation 25 AN 

 1328 Taxpayer Daytime 10 N 

 Telephone Number 

 1329 Taxpayer Optional 20 N, Allowable special 

 Foreign Telephone characters are hyphen 

 Number and space 

 

 1330 Identity Protection 6 N or blank 

 PIN 

 1338 Non-Paid Preparer 13 Values "IRS-PREPARED", 

 "IRS-REVIEWED", 

 (Left Justified) or 

 blanks 

 

 1340 Name of Paid 35 AN 

 Preparer 

 1350 Preparer Self- 1 AN ("X" if self-employed, 

 Employment Indicator otherwise blank) 

 Publication 1346 October 1, 2012 Part 2 Page 33 
 FORM 1040 PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1360 PTIN 9 N, PNNNNNNNN 

 or SNNNNNNNN 

 (See Attachment 6) 

 

 1370 Preparer Firm Name 35 AN 

 1380 Preparer Firm EIN 9 N 

 1385 Preparer Firm 35 AN, allowable special 

 Street Address characters are space, 

 slash, hyphen, and "NONE" 

 

 1390 Firm City 20 AN 

 1400 Firm State 2 A 

 1410 Firm Zip Code 9 N 

 1420 Firm Telephone 10 N 

 Number 

 1465 RAL Indicator 1 0 = No Bank Product 

 1 = Pre-Refund Products 

 or a Loan Product 

 similar to RAL 

 2 = Post-Refund Products, 

 Non-Loan Product 

 similar to RAC 

 

 1470 Refund Indicator 1 NO ENTRY 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 34 
 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1132" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "RETbbb" 

 

 0001 Type 6 "1040Ab" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Tax Period 6 Value "201212", YYYYMM | 

 0006 Filler 1 blank 

 0007 Return Sequence 16 N 

 Number 

 0008 Declaration Control 14 N 

 Number 

 0010 Primary SSN 9 N (Your Social Security 

 Number) 

 0020 Primary Date of 8 YYYYMMDD or blank 

 Death 

 0030 Secondary SSN 9 N or blank 

 0040 Secondary Date of 8 YYYYMMDD or blank 

 Death 

 0050 Primary Name Control 4 First 4 significant 

 characters of taxpayer's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 Publication 1346 October 1, 2012 Part 2 Page 35 
 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0055 Spouse's Name 4 First 4 significant 

 Control characters of spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0060 Name Line 1 35 AN Taxpayer's name 

 allowable special 

 characters are: space, 

 less-than (<), hyphen (-) 

 and ampersand (&). 

 (See special instruct 

 Part 1, Sec 7.) 

 

 0061 Foreign Country 35 AN, Allowable special 

 characters are space, 

 slash, and hyphen 

 

 0062 Foreign Street 35 AN, Allowable special 

 Address characters are space, 

 slash, and hyphen 

 

 0063 Foreign Province/ 17 AN, Allowable special | 

 State/County characters are space, 

 slash, and hyphen 

 

 0064 Foreign City 35 A, Allowable special | 

 characters are space, 

 slash, and hyphen 

 

 0067 Foreign Postal Code 16 AN, Allowable special 

 characters are space, 

 slash, and hyphen 

 

 0070 Name Line 2 35 AN, "in care of" 

 addressee, or address 

 continuation; allowable 

 special characters are: 

 space, ampersand, slash, 

 hyphen and percent (%) 

 

 0080 Street Address 35 AN, Allowable special 

 characters are space, 

 slash, hyphen and Literal 

 "NONE" 

 

 0083 City 22 A, Allowable special | 

 characters are space, 

 slash, and hyphen 

 

 Publication 1346 October 1, 2012 Part 2 Page 36 
 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0087 State Abbreviation 2 A (Standard Postal State 

 Abbreviations) 

 

 0095 Zip Code 12 N (left-justified) 

 0097 Address Ind 1 1 = APO/DPO/FPO Address, 

 2 = Stateside Military 

 Address, 

 3 = Foreign Address, 

 or blank 

 

 0100 Special Processing 22 "DESERTbSTORM", "HAITI", 

 Literal "FORMERbYUGOSLAVIA", 

 "UNbOPERATION", 

 "JOINTbGUARD", 

 "JOINTbFORGE", 

 "NORTHERNbWATCH", 

 "OPERATIONbALLIEDbFORCE", 

 "IRAQIbFREEDOM", 

 "KOSOVObOPERATION", 

 "NORTHERNbFORGE", 

 "ENDURINGbFREEDOM", 

 "COMBATbZONE", 

 "COMBATbZONEbYYYYMMDD" 

 (where YYYYMMDD = 

 deployment date), 

 or blank 

 

 0110 PECF Primary 1 "X" or blank 

 0120 PECF Spouse 1 "X" or blank 

 0130 Filing Status 1-5 1 Value 1, 2, 3, 4 or 5 

 (Applicable block, 

 lines 1-5) 

 

 @0135 Overseas Extension 6 "STMbnn" or blank 

 Explanation 

 0140 Spouse's Name 3 25 AN (must be present if 

 filing status = 3, 

 otherwise blank) 

 or "NRA" 

 

 0150 Qualifying Name for 4 25 A or blank 

 H of Household 

 0153 SSN for Qual Name 4 9 N 

 0160 Exempt Self 6a 1 "X" or blank 

 0163 Exempt Spouse 6b 1 "X" or blank 

 

 Publication 1346 October 1, 2012 Part 2 Page 37 
 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0164 Exempt Spouse Name 6b 25 AN 

 

 0165 Exempt Spouse Name 6b 4 First 4 significant 

 Control characters of Spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instruction) 

 

 0167 Total Box 6a and 6b 1 Values 0, 1 or 2 

 *0170 Dependent First 6c(1) 10 A (first name), Hyphen, 

 Name 1 space, "STMbnn" or blank 

 +0171 Dependent Last Name 6c(1) 15 A (last name), hyphen, 

 - 1 space, or blank 

 +0172 Dependent Name 4 First 4 significant 

 Control - 1 characters of dependent's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 +0175 Dependent's SSN - 1 6c(2) 9 N or blank 

 +0177 Relationship - 1 6c(3) 12 Values: "STEPCHILD", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 "STEPSISTER", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "GRANDPARENT", "PARENT", 

 "BROTHER", "SISTER", 

 "AUNT", "UNCLE", 

 "NEPHEW", "NIECE", 

 "NONE", "SON", 

 "DAUGHTER", "OTHER" 

 

 +0178 Eligibility for 6c(4) 1 "X" or blank 

 Child Tax Credit - 1 

 0180 Dependent First 6c(1) 10 AN (first name, blank) 

 Name 2 

 0181 Dependent Last Name 6c(1) 15 'See 1st Occ.' 

 2 

 

 Publication 1346 October 1, 2012 Part 2 Page 38 
 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0182 Dependent Name 4 'See 1st Occ.' 

 control - 2 

 

 0185 Dependent's SSN - 2 6c(2) 9 'See 1st Occ.' 

 0187 Relationship - 2 6c(3) 12 'See 1st Occ.' 

 0188 Eligibility for 6c(4) 1 'See 1st Occ.' 

 Child Tax Credit - 2 

 0190 Dependent First 6c(1) 10 'See 2nd Occ.' 

 Name 3 

 0191 Dependent Last Name 6c(1) 15 'See 1st Occ.' 

 3 

 0192 Dependent Name 4 'See 1st Occ.' 

 Control - 3 

 0195 Dependent's SSN - 3 6c(2) 9 'See 1st Occ.' 

 0197 Relationship - 3 6c(3) 12 'See 1st Occ.' 

 0198 Eligibility for 6c(4) 1 'See 1st Occ.' 

 Child Tax Credit - 3 

 0200 Dependent First 6c(1) 10 'See 2nd Occ.' 

 Name 4 

 0201 Dependent Last Name 6c(1) 15 'See 1st Occ.' 

 4 

 0202 Dependent Name 4 'See 1st Occ.' 

 Control - 4 

 0205 Dependent's SSN - 4 6c(2) 9 'See 1st Occ.' 

 0207 Relationship - 4 6c(3) 12 'See 1st Occ.' 

 0208 Eligibility for 6c(4) 1 'See 1st Occ.' 

 Child Tax Credit - 4 

 0240 Number of Children 2 Value Range 00-99 

 Who Lived with You 

 0247 Number of Children 2 Value Range 00-99 

 Not living With You 

 0350 Number of Other 2 Value Range 00-99 

 Dependents Listed 

 0355 Total Exemptions 6d 2 Value Range 00-99 

 

 Publication 1346 October 1, 2012 Part 2 Page 39 
 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0356 Deferred 7 3 "DFC" or blank 

 Compensation Plan 

 Literal 

 

 0357 Deferred 7 12 N 

 Compensation Plan 

 Amount 

 

 0360 Public Safety 7 3 "PSO" or blank 

 Officer Literal 

 0361 Public Safety 7 12 N 

 Officer Amount 

 0362 Prisoner Earned 7 3 "PRI" or blank 

 Income Literal 

 0363 Prisoner Earned 7 12 N 

 Income Amount 

 0366 Household Help 7 3 "HSH" or blank 

 Literal 

 0367 Household Help Amt 7 12 N 

 0370 Fringe Benefit 2 "FB" or blank 

 Literal 

 0371 Dependent Care 3 "DCB" or blank 

 Benefits Literal 

 0372 Scholarship Literal 3 "SCH" or blank 

 0373 Scholarship Amount 12 N 

 0375 Wages, Salaries, 7 12 N 

 Tips 

 0378 Foreign Employer 7 3 "FEC" or blank 

 Compensation Literal 

 0379 Foreign Employer 7 12 N or blank 

 Compensation Total 

 0380 Taxable Interest 8a 12 N 

 0385 Tax-Exempt Interest 8b 12 N 

 0394 Total Ordinary 9a 12 N 

 Dividends 

 0396 Qualified Dividends 9b 12 N 

 

 Publication 1346 October 1, 2012 Part 2 Page 40 
 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0450 Total Capital Gain/ 10 12 N 

 Loss 

 

 0475 IRA Distributions 11a 12 N 

 Received 

 0477 IRA Distribution 11b 8 "ROLLOVER" or blank 

 Literal 

 @0479 IRA Distrib/F8606 11b 6 "STMbnn" or blank 

 Recharacter 

 Explanation 

 

 0480 Taxable IRA Amount 11b 12 N 

 0482 Qual. Charitable 11b 3 "QCD" or blank 

 Distr. 

 0485 Pensions Annuities 12a 12 N 

 Received Including 

 Foreign 

 

 0487 Pensions and 12b 8 "ROLLOVER" or blank 

 Annuities Literal 

 0488 Foreign Employer 12b 3 "FEP" or blank 

 Pension Literal 

 0490 Taxable Foreign 12b 12 N 

 Pensions Amount 

 0495 Taxable Pensions 12b 12 N 

 Amount Including 

 Foreign 

 

 0496 Distributions from 12b 3 "PSO" or blank 

 Retirement Plans 

 Literal 

 

 0545 Repayment Literal 6 "REPAID" or blank 

 0551 Repayment Amount 12 N 

 0552 Unemployment 13 12 N 

 Compensation 

 0553 Social Security 14a 12 N 

 Benefits 

 0555 SS Benefit Indicator 14a 5 "D", "LSE", "DbLSE" 

 or blank 

 Publication 1346 October 1, 2012 Part 2 Page 41 
 FORM 1040A PAGE 1 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0557 Taxable Amount of 14b 12 N 

 Social Security 

 

 0595 Protective Section 1 "X" or blank 

 108(i) ELC Record 

 Ind 

 

 0600 Total Income 15 12 N 

 0623 Educator Expenses 16 12 N 

 0626 IRA Deduction 17 12 N 

 0627 IRA Deduction 17 1 "D" or blank 

 Literal 

 0628 Student Loan 18 12 N 

 Interest Deduction 

 0705 Tuition and Fees 19 12 N 

 Deduction 

 0740 Total Adjustments 20 12 N 

 0750 Adjusted Gross 21 12 N 

 Income 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 42 

 
 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0900" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0760 Record ID 6 "RETbbb" 

 

 0761 Type 6 "1040Ab" 

 0762 Page Number 5 "PG02b" 

 0763 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0764 Filler 1 blank 

 0765 Tax Period 6 Value "201212", YYYYMM | 

 0766 Filler 1 blank 

 0770 AGI Repeated 22 12 N 

 0772 Self 65 or Over Box 23a 1 "X" or blank 

 0774 Self Blind Box 23a 1 "X" or blank 

 0776 Spouse 65 or Over 23a 1 "X" or blank 

 Box 

 0778 Spouse Blind Box 23a 1 "X" or blank 

 0783 Total Boxes Checked 23a 1 1, 2, 3, 4 or blank 

 0786 Must Itemize 23b 1 "X" or blank 

 Indicator 

 0788 Modified Standard 24 8 "SECTb933", "X" or blank 

 Deduction Ind 

 0789 Total Itemized or 24 12 N 

 Standard Deduction 

 0800 AGI Less Deduction 25 12 N 

 0810 Exemption Amount 26 12 N 

 0820 Taxable Income 27 12 N 

 0840 Education Credit 28 3 "ECR" or blank 

 Recapture Literal 

 

 Publication 1346 October 1, 2012 Part 2 Page 43 
 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0850 Education Credit 28 12 N 

 Recapture Amount 

 

 0854 Alternative Minimum 28 3 "AMT" or blank 

 Tax Literal 

 0857 Alternative Minimum 28 12 N 

 Tax Amount 

 0860 Tax 28 12 N 

 0925 Credit for Child & 29 12 N 

 Dependent Care 

 0930 Credit for Elderly 30 12 N 

 or Disabled 

 0935 Education Credits 31 12 N 

 0950 Retirement Savings 32 12 N 

 Contribution Credit 

 0955 Child Tax Credit 33 12 N 

 1020 Total Credits 34 12 N 

 1150 Total Tax 35 12 N 

 1155 Forms 1099 and AK 36 9 "FORMb1099" or blank 

 Dividend W/H Literal 

 1157 Forms 1099 and AK 36 12 N 

 Dividend W/H Amount 

 1160 Total Federal 36 12 N 

 Income Tax Withheld 

 1161 Divorced Spouse SSN 9 N or blank 

 1162 Divorced Literal 3 "DIV" or blank 

 1170 ES Payments 37 12 N 

 @1173 Estimated Payment 6 "STMbnn" or blank 

 Name Change 

 @1174 Paid Joint ES Tax 37 6 "STMbnn" or blank | 

 Explanation 

 1178 EIC Literal 38a 3 NO ENTRY 

 1180 Earned Income Credit 38a 12 N 

 

 Publication 1346 October 1, 2012 Part 2 Page 44 
 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1183 EIC Eligibility 38a 6 "NO" or blank 

 

 1185 Nontaxable Combat 38b 12 N 

 Pay Election 

 1187 Additional Child 39 12 N 

 Tax Credit 

 1189 American 40 12 N 

 Opportunity Credit 

 1230 F4868 Literal 41 9 "FORMb4868" or blank 

 1231 F4868 Amount 41 12 N 

 1240 Excess SST Literal 41 10 "EXCESSbSST" or blank 

 1241 Excess SS Tax 41 12 N 

 1250 Total Payments 41 12 N 

 1260 Overpaid 42 12 N 

 1262 Direct Deposit Yes 1 "X" or blank 

 1263 Direct Deposit No 1 "X" or blank 

 1270 Refund 43a 12 N 

 1271 Form 8888 Block 43a 1 "X" or blank 

 1272 Routing Transit 43b 9 N or blank 

 Number 

 1274 Checking Account 43c 1 "X" or blank 

 Indicator 

 1276 Savings Account 43c 1 "X" or blank 

 Indicator 

 1278 Depositor Account 43d 17 AN (includes hyphens or 

 Number blank) 

 1280 Applied to ES Tax 44 12 N 

 1290 Amount Owed 45 12 N 

 1295 ES Penalty Indicator 46 1 NO ENTRY 

 1300 ES Penalty Amount 46 12 N 

 1303 Third Party 1 "X" or blank 

 Designee "Yes" Box 

 

 Publication 1346 October 1, 2012 Part 2 Page 45 
 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1305 Third Party 1 "X" or blank 

 Designee "No" Box 

 

 1307 Third Party 35 AN 

 Designee Name 

 1309 Third Party 10 N 

 Designee Telephone 

 Number 

 

 1313 Third Party 5 N or blank | 

 Designee PIN 

 1315 Remittance 12 NO ENTRY 

 1319 Signed by Power of 1 "X" or blank 

 Attorney 

 1320 Name of Power of 35 AN, Allowable special 

 Attorney characters are space, 

 slash, and hyphen 

 

 1321 Primary Taxpayer 5 N (PIN Use Only) 

 Signature 

 1322 Occupation 25 AN 

 @1323 Spouse Signature 6 "STMbnn" or blank 

 Statement 

 1324 Spouse Signature 5 N (PIN Use Only) 

 1325 Surviving Spouse 1 "X" or blank 

 1326 Personal 1 "X" or blank 

 Representative 

 1327 Spouse Occupation 25 AN 

 1328 Taxpayer Daytime 10 N 

 Telephone Number 

 1329 Optional Foreign 20 N, allowable special 

 Telephone Number characters are hyphen 

 and space 

 

 1330 Identity Protection 6 N or blank 

 PIN 

 1338 Non-Paid Preparer 13 Values "IRS-PREPARED", 

 "IRS-REVIEWED", 

 (Left justified) or 

 blanks 

 

 Publication 1346 October 1, 2012 Part 2 Page 46 
 FORM 1040A PAGE 2 U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1340 Name of Paid 35 AN 

 Preparer 

 

 1350 Preparer Self- 1 "X" or blank 

 Employment Indicator 

 1360 PTIN 9 N, PNNNNNNNN 

 or SNNNNNNNN 

 (See Attachment 6) 

 

 1370 Preparer Firm Name 35 AN 

 1380 Preparer Firm EIN 9 N 

 1385 Preparer Firm 35 AN, allowable special 

 Street Address characters are space, 

 slash, hyphen, and "NONE" 

 

 1390 Firm City 20 AN 

 1400 Firm State 2 A 

 1410 Firm Zip Code 9 N 

 1420 Firm Telephone 10 N 

 Number 

 1465 RAL Indicator 1 0 = No Bank Product 

 1 = Pre-Refund Products 

 or a Loan Product 

 similar to RAL 

 2 = Post-Refund Products, 

 Non-Loan Product 

 similar to RAC 

 

 1470 Refund Indicator 1 NO ENTRY 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 47 

 
 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1158" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "RETbbb" 

 

 0001 Type 6 "1040Zb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Tax Period 6 Value "201212", YYYYMM | 

 0006 Filler 1 blank 

 0007 Return Sequence 16 N 

 Number 

 0008 Declaration Control 14 N 

 Number 

 0010 Primary SSN 9 N (Your Social Security 

 Number) 

 0020 Primary Date of 8 YYYYMMDD or blank 

 Death 

 0030 Secondary SSN 9 N or blank 

 0040 Secondary Date of 8 YYYYMMDD or blank 

 Death 

 0050 Primary Name Control 4 First 4 significant 

 characters of taxpayer's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 Publication 1346 October 1, 2012 Part 2 Page 48 
 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0055 Spouse's Name 4 First 4 significant 

 Control characters of spouse's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0060 Name Line 1 35 AN Taxpayer's name 

 allowable special 

 characters are: space, 

 less-than (<), hyphen (-) 

 and ampersand (&). 

 (See special instruct 

 Part 1, Sec 7.) 

 

 0061 Foreign Country 35 AN, Allowable special 

 characters are space, 

 slash, and hyphen 

 

 0062 Foreign Street 35 AN, Allowable special 

 Address characters are space, 

 slash, and hyphen 

 

 0063 Foreign Province/ 17 AN, Allowable special | 

 State/County characters are space, 

 slash, and hyphen 

 

 0064 Foreign City 35 A, Allowable special | 

 characters are space, 

 slash, and hyphen 

 

 0067 Foreign Postal Code 16 AN, Allowable special cha 

 racters are space, 

 slash, and hyphen 

 

 0070 Name Line 2 35 AN, "in care of" 

 addressee, or address 

 continuation; allowable 

 special characters are: 

 space, ampersand, slash, 

 hyphen and percent (%) 

 

 0080 Street Address 35 AN, Allowable special 

 characters are space, 

 slash, hyphen and 

 Literal "NONE" 

 

 0083 City 22 A, Allowable special | 

 characters are space, 

 slash, and hyphen 

 

 Publication 1346 October 1, 2012 Part 2 Page 49 
 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0087 State Abbreviation 2 A (Standard Postal State 

 Abbreviations) 

 

 0095 Zip Code 12 N (left-justified) 

 0097 Address Ind 1 1 = APO/DPO/FPO Address, 

 2 = Stateside Military 

 Address, 

 3 = Foreign Address, 

 or blank 

 

 0100 Special Processing 22 "DESERTbSTORM", "HAITI", 

 Literal "FORMERbYUGOSLAVIA", 

 "UNbOPERATION", 

 "JOINTbGUARD", 

 "JOINTbFORGE", 

 "NORTHERNbWATCH", 

 "OPERATIONbALLIEDbFORCE", 

 "IRAQIbFREEDOM", 

 "KOSOVObOPERATION", 

 "NORTHERN FORGE", 

 "ENDURINGbFREEDOM", 

 "COMBATbZONE", 

 "COMBATbZONEbYYYYMMDD" 

 (where YYYYMMDD = 

 deployment date), 

 or blank 

 

 0110 PECF Primary 1 "X" or blank 

 0120 PECF Spouse 1 "X" or blank 

 @0135 Overseas Extension 6 "STMbnn" or blank 

 Explanation 

 0356 Deferred 1 3 "DFC" or blank 

 Compensation Plan 

 Literal 

 

 0357 Deferred 1 12 N 

 Compensation Plan 

 Amount 

 

 0362 Prisoner Earned 1 3 "PRI" or blank 

 Income Literal 

 0363 Prisoner Earned 1 12 N 

 Income Amount 

 0366 Household Help 1 3 "HSH" or blank 

 Literal 

 0368 Household Help Amt 1 12 N 

 

 Publication 1346 October 1, 2012 Part 2 Page 50 
 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0372 Scholarship Literal 3 "SCH" or blank 

 

 0373 Scholarship Amount 12 N 

 0375 Wages, Salaries,Tips 1 12 N 

 0378 Foreign Employer 1 3 "FEC" or blank 

 Compensation Literal 

 0379 Foreign Employer 1 12 N or blank 

 Compensation Total 

 0380 Taxable Interest 2 12 N 

 0382 Tax Exempt Literal 2 3 "TEI" or blank 

 0385 Tax Exempt Interest 2 12 N 

 0545 Repayment Literal 3 6 "REPAID" or blank 

 0551 Repayment Amount 3 12 N 

 0552 Unemployment 3 12 N 

 Compensation 

 0595 Protective Section 1 "X" or blank 

 108(i) ELC Record 

 Ind 

 

 0750 Adjusted Gross 4 12 N (AGI) 

 Income 

 0770 Self Claimed 5 1 "X" or blank 

 Dependent Ind 

 0775 Spouse Claimed 5 1 "X" or blank 

 Dependent Ind 

 0815 Combined Standard 5 12 N 

 Deduction and 

 Personal Exemption 

 

 0820 Taxable Income 6 12 N 

 1155 Forms 1099 and AK 7 9 "FORMb1099" or blank 

 Dividend W/H Literal 

 1157 Forms 1099 and AK 7 12 N 

 Dividend W/H Amount 

 1160 Total Federal 7 12 N 

 Income Tax Withheld 

 

 Publication 1346 October 1, 2012 Part 2 Page 51 
 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1178 EIC Literal 8a 3 NO ENTRY 

 

 1180 Earned Income Credit 8a 12 N 

 1183 EIC Eligibility 8a 6 "NO" or blank 

 1185 Nontaxable Combat 8b 12 N 

 Pay Election 

 1230 F4868 Literal 9 9 "FORMb4868" or blank 

 1231 F4868 Amount 9 12 N 

 1250 Total Payments 9 12 N 

 1256 Total Tax 10 12 N 

 1262 Direct Deposit Yes 1 "X" or blank 

 1263 Direct Deposit No 1 "X" or blank 

 1270 Refund 11a 12 N 

 1271 Form 8888 Block 11a 1 "X" or blank 

 1272 Routing Transit 11b 9 N or blank 

 Number 

 1274 Checking Account 11c 1 "X" or blank 

 Indicator 

 1276 Savings Account 11c 1 "X" or blank 

 Indicator 

 1278 Depositor Account 11d 17 AN (includes hyphens or 

 Number blank) 

 1290 Amount Owed 12 12 N 

 1303 Third Party 1 "X" or blank 

 Designee "Yes" Box 

 1305 Third Party 1 "X" or blank 

 Designee "No" Box 

 1307 Third Party 35 AN 

 Designee Name 

 1309 Third Party 10 N 

 Designee Telephone 

 Number 

 

 Publication 1346 October 1, 2012 Part 2 Page 52 
 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1313 Third Party 5 N or blank | 

 Designee PIN 

 

 1315 Remittance 12 NO ENTRY 

 1319 Signed by Power of 1 "X" or blank 

 Attorney 

 1320 Name of Power of 35 AN, Allowable special 

 Attorney characters are space, 

 slash, and hyphen 

 

 1321 Primary Taxpayer 5 N (PIN Use Only) 

 Signature 

 1322 Occupation 25 AN 

 @1323 Spouse Signature 6 "STMbnn" or blank 

 Statement 

 1324 Spouse Signature 5 N (PIN Use Only) 

 1325 Surviving Spouse 1 "X" or blank 

 1326 Personal 1 "X" or blank 

 Representative 

 1327 Spouse Occupation 25 AN 

 1328 Taxpayer Daytime 10 N 

 Telephone Number 

 1329 Taxpayer Optional 20 N, Allowable special 

 Foreign Telephone characters are hyphen 

 Number and space 

 

 1330 Identity Protection 6 N or blank 

 PIN 

 1338 Non-Paid Preparer 13 Values "IRS-PREPARED", 

 "IRS-REVIEWED", 

 (left justified) or 

 blanks 

 

 1340 Name of Paid 35 AN 

 Preparer 

 1350 Preparer Self- 1 AN ("X" if self-employed, 

 Employment Indicator otherwise blank) 

 1360 PTIN 9 N, PNNNNNNNN 

 or SNNNNNNNN 

 (See Attachment 6) 

 

 Publication 1346 October 1, 2012 Part 2 Page 53 
 FORM 1040EZ U.S. Individual Income Tax Return 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1370 Preparer Firm Name 35 AN 

 

 1380 Preparer Firm EIN 9 N 

 1385 Preparer Firm 35 AN, allowable special 

 Street Address characters are space, 

 slash, hyphen, and "NONE" 

 

 1390 Firm City 20 AN 

 1400 Firm State 2 A 

 1410 Firm Zip Code 9 N 

 1420 Firm Telephone 10 N 

 Number 

 1465 RAL Indicator 1 0 = No Bank Product 

 1 = Pre-Refund Products 

 or a Loan Product 

 similar to RAL 

 2 = Post-Refund Products, 

 Non-Loan Product 

 similar to RAC 

 

 1470 Refund Indicator 1 NO ENTRY 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 54 

 
 

SECTION 3 SCHEDULES

Schedule Record Identification

Each page of a schedule will have a new Schedule Record with the Page Number 

incremented and must start with a Byte Count, Start of Record Sentinel and Record 

Identification. The following fields describe the composition of the Record ID. 

Field No. Identification Length Description

 Byte Count 4 (see schedule) for fixed; 

 "nnnn" for variable 

Start of Record Sentinel 4 Value "** **" 

0000 Record ID 6 Value "SCHbbb" 

0001 Schedule Type 6 Value "1040bb", "1040Ab" 

 or "8847bb" 

0002 Page Number 5 Value "Pgnnb", 

 nn = 0l to 02 

0003 Taxpayer Identification 9 N (Primary Social 

Number Security Number) 

0004 Filler 1 Blank 

0005 Schedule Occurrence 7 Number limited to 

Number the maximum number 

 of schedules allowed 

(Begin data fields of the Schedule record layout) 

 

 

 

Publication 1346 October 1, 2012 Part 2 Page 55

 

 SCHEDULE A Itemized Deductions 
 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0679" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbbA" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 

 0015 Medical/Dental/ 1 12 N 

 Expenses 

 0065 AGI Amount 2 12 N 

 0070 Medical Allowance 3 12 N 

 0080 Total Medical/Dental 4 12 N 

 0090 State & Local 5 12 N 

 Income Taxes 

 0093 Income Taxes Box 5a 1 "X" or blank 

 0095 General Sales Taxes 5b 1 "X" or blank 

 Box 

 0100 Real Estate Taxes 6 12 N 

 0110 Personal Property 7 12 N 

 Taxes 

 *0130 Other Taxes Type 8 28 AN or "STMbnn" 

 +0135 Other Taxes Amount 8 12 N 

 0140 Total Other Taxes 8 12 N 

 Amount 

 0150 Total Taxes 9 12 N 

 Publication 1346 October 1, 2012 Part 2 Page 56 
 SCHEDULE A Itemized Deductions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0159 Form 1098 10 6 "STMbnn" or blank 

 Explanation 

 

 0160 Mortgage Interest 10 12 N 

 to Financial 

 Institutions 

 

 @0165 Form 1098 Name/ 11 6 "STMbnn" or blank 

 Address 

 *0170 Recipient Name 11 20 AN or "STMbnn" 

 +0180 Recipient Address 11 40 AN 

 +0190 Recipient TIN 11 9 N 

 0195 Total Indiv 11 12 N 

 Mortgage Interest 

 Amount 

 

 0203 Deductible Points 12 12 N 

 0205 Mortgage Insurance 13 12 N 

 Premiums 

 0207 Investment Interest 14 12 N 

 0290 Total Interest 15 12 N 

 0350 Gifts Cash/Check 16 12 N 

 0360 Non-Cash/Check 17 12 N 

 Contribution 

 0370 Carryover Prior Yr 18 12 N 

 0380 Total Contributions 19 12 N 

 0390 Casualty/Theft Loss 20 12 N 

 *0400 Unreimbursed Emp 21 25 AN or "STMbnn" 

 Bus Expn Desc 

 +0405 Unreimbursed 21 12 N 

 Employee Business 

 Expense Amount 

 

 0410 Tot Unreimbursed 21 12 N 

 Employee Business 

 Expense Amount 

 

 0415 Tax Preparation Fees 22 12 N 

 

 Publication 1346 October 1, 2012 Part 2 Page 57 
 SCHEDULE A Itemized Deductions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0420 Other Expenses Type 23 30 AN or "STMbnn" 

 (1) 

 

 +0430 Other Expenses 23 12 N 

 Amount (1) 

 0432 Other Expenses Type 23 30 AN 

 (2) 

 0434 Other Expenses 23 12 N 

 Amount (2) 

 0435 Total Other Expenses 23 12 N 

 0445 Gross Miscellaneous 24 12 N 

 Deductions 

 0450 Form 1040 AGI 25 12 N 

 Repeated 

 0455 Miscellaneous 26 12 N 

 Allowance 

 0465 Net Miscellaneous 27 12 N 

 Deductions 

 *0475 Other Expense Type 28 31 AN or "STMbnn" 

 +0485 Other Expense Amount 28 12 N 

 0495 Total Other Expenses 28 12 N 

 0520 Total Deductions 29 12 N 

 0530 Itemize Deductions 30 1 "X" or blank 

 Less Than Standard 

 Ded 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 58
 

 SCHEDULE B Interest and Ordinary Dividends 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1465" for Fixed; || 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbbB" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 

 *0010 Seller Financed 1 25 AN or "STMbnn" 

 Mortgage Name 

 +0011 Seller Financed 1 34 AN 

 Address 

 +0012 Seller Financed TIN 1 9 N 

 +0015 Seller Financed 1 12 N 

 Mortgage Amount 

 0025 Total Seller 1 12 N 

 Financed Mortgage 

 Amount 

 

 *0030 Interest Payer 1 1 50 AN or "STMbnn" 

 +0040 Interest Amount 1 1 12 N 

 0050 Interest Payer 2 1 50 AN 

 0060 Interest Amount 2 1 12 N 

 0070 Interest Payer 3 1 50 AN 

 0080 Interest Amount 3 1 12 N 

 0090 Interest Payer 4 1 50 AN 

 0100 Interest Amount 4 1 12 N 

 0110 Interest Payer 5 1 50 AN 

 

 

 Publication 1346 October 1, 2012 Part 2 Page 59 

 
 SCHEDULE B Interest and Ordinary Dividends 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Interest Amount 5 1 12 N 

 

 0130 Interest Payer 6 1 50 AN 

 0140 Interest Amount 6 1 12 N 

 0160 Interest Subtotal 1 17 "INTERESTbSUBTOTAL" 

 Literal or blank 

 0220 Interest Subtotal 1 12 N 

 0230 Nominee Literal 1 20 "NOMINEEbDISTRIBUTION" or 

 blank 

 0240 Nominee Amount 1 12 N 

 0250 Accrued Interest 1 16 "ACCRUEDbINTEREST" or 

 Literal blank 

 0260 Accrued Interest 1 12 N 

 Amount 

 0263 Accrued Market 1 17 "ACCRUEDbMARKbDISC" 

 Discount Literal or blank 

 0264 Accrued Market 1 12 N 

 Discount Amount 

 0281 OID Adjustment 1 14 "OIDbADJUSTMENT" or 

 Literal blank 

 0282 OID Amount 1 12 N 

 0283 ABP Adjustment 1 14 "ABPbADJUSTMENT" or 

 Literal blank 

 0284 ABP Amount 1 12 N 

 0288 Taxable Interest 2 12 N 

 Subtotal 

 0289 Excludable Savings 3 12 N 

 Bond Interest 

 0290 Taxable Interest 4 12 N 

 *0300 Dividend Payer 1 5 50 AN or "STMbnn" 

 +0310 Dividend Amount 1 5 12 N 

 0320 Dividend Payer 2 5 50 AN 

 0330 Dividend Amount 2 5 12 N 

 Publication 1346 October 1, 2012 Part 2 Page 60 

 
 SCHEDULE B Interest and Ordinary Dividends 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0340 Dividend Payer 3 5 50 AN 

 

 0350 Dividend Amount 3 5 12 N 

 0360 Dividend Payer 4 5 50 AN 

 0370 Dividend Amount 4 5 12 N 

 0380 Dividend Payer 5 5 50 AN 

 0390 Dividend Amount 5 5 12 N 

 0400 Dividend Payer 6 5 50 AN 

 0410 Dividend Amount 6 5 12 N 

 0420 Dividend Payer 7 5 50 AN 

 0430 Dividend Amount 7 5 12 N 

 0440 Dividend Payer 8 5 50 AN 

 0450 Dividend Amount 8 5 12 N 

 0460 Dividend Payer 9 5 50 AN 

 0470 Dividend Amount 9 5 12 N 

 0480 Dividend Payer 10 5 50 AN 

 0490 Dividend Amount 10 5 12 N 

 0495 Dividend Subtotal 5 17 "DIVIDENDbSUBTOTAL" 

 Lit. or blank 

 0499 Ordinary Dividend 5 12 N 

 Subtotal 

 0510 Nominee Literal 5 20 "NOMINEEbDISTRIBUTION" or 

 blank 

 0520 Nominee Amount 5 12 N 

 0525 Total Ordinary 6 12 N 

 Dividends 

 0587 Acct. Form Literal 7a 9 "FORMb8814" or blank 

 0590 Foreign Account 7a 1 "X" or blank 

 Question - Yes 

 0595 Foreign Account 7a 1 "X" or blank 

 Question - No 

 

 

 Publication 1346 October 1, 2012 Part 2 Page 61 

 

 SCHEDULE B Interest and Ordinary Dividends 
 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0597 Form TD F 90-22.1 7a 1 "X" or blank || 

 Required Yes 

 

 0598 Form TD F 90-22.1 7a 1 "X" or blank || 

 Required No 

 *0600 Foreign Country 7b 35 AN, "STMbnn" or blank || 

 0608 Trust Form Literal 8 9 "FORMb8814" or blank 

 0610 Foreign Trust 8 1 "X" or blank 

 Question - Yes 

 0615 Foreign Trust 8 1 "X" or blank 

 Question - No 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 62 

 
 SCHEDULE C PAGE 1 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0705" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbbC" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000008 

 0010 Name of Proprietor 35 AN 

 0015 SSN of Proprietor 9 N 

 0020 Principal Business A 20 AN 

 0030 Business Code B 6 N 

 0040 Business Name C 45 AN 

 0060 Employer ID Number D 9 N 

 0061 Business Address E 35 AN 

 0062 Business City/State/ E 30 AN 

 Zip Code 

 0063 Cash Acctg Method F(1) 1 "X" or blank 

 0064 Accrual Acctg Meth F(2) 1 "X" or blank 

 0066 Other Acctg Method F(3) 1 "X" or blank 

 *0068 Type of Other Meth F(3) 25 AN or "STMbnn" 

 0177 Materially G 1 "X" or blank 

 Participate in 

 Current Tax Year - Y 

 

 0183 Materially G 1 "X" or blank 

 Participate in 

 Current Tax Year - N 

 

 Publication 1346 October 1, 2012 Part 2 Page 63 
 SCHEDULE C PAGE 1 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0185 First Schedule C H 1 "X" or blank 

 Filed for this 

 Business 

 

 0187 Payments Requiring I 1 "X" or blank 

 Form(s) 1099 Yes 

 0189 Payments Requiring I 1 "X" or blank 

 Form(s) 1099 No 

 0190 Did or Will File J 1 "X" or blank | 

 Required Forms 1099 

 Yes 

 

 0192 Did or Will File J 1 "X" or blank | 

 Required Forms 1099 

 No 

 

 --| 

 --| 

 0195 Gross Receipts/Sales 1 12 N | 

 

 0198 Statutory Employee 1 1 "X" or blank | 

 Earnings Ind 

 --| 

 0210 Returns/Allowances 2 12 N | 

 0220 Gross Receipts Less 3 12 N 

 Returns Allowances 

 0230 Cost of Goods Sold 4 12 N 

 0240 Gross Profit 5 12 N 

 0260 Other Income 6 12 N 

 0270 Gross Income 7 12 N 

 0280 Advertising Expense 8 12 N 

 0293 Car/Truck Expenses 9 12 N 

 0297 Commissions and Fees 10 12 N 

 0300 Contract Labor 11 12 N 

 0303 Depletion 12 12 N 

 0307 Depreciation/Sec 13 12 N 

 179 Deduction 

 Publication 1346 October 1, 2012 Part 2 Page 64 
 SCHEDULE C PAGE 1 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0317 Employee Benefit 14 12 N 

 Prog 

 

 0327 Insurance 15 12 N 

 @0333 Form 1098 16a 6 "STMbnn" or blank 

 Explanation 

 0337 Mortgage Interest 16a 12 N 

 @0340 Form 1098 Name/ 16b 6 "STMbnn" or blank 

 Address 

 0343 Other Interest 16b 12 N 

 0353 Legal/Prof Services 17 12 N 

 0357 Office Expense 18 12 N 

 0363 Pension/Profit 19 12 N 

 Sharing 

 0365 Rent on Machinery 20a 12 N 

 and Equipment 

 0367 Rent on Property 20b 12 N 

 0373 Repairs and 21 12 N 

 Maintenance 

 0377 Supplies 22 12 N 

 0383 Taxes and Licenses 23 12 N 

 0387 Travel 24a 12 N 

 0393 Meals/Entertainment 24b 12 N 

 0407 Utilities 25 12 N 

 0450 Wages less 26 12 N 

 Employment Credits 

 0605 Total Other Expenses 27a 12 N 

 0650 Reserved 27b 12 NO ENTRY 

 0700 Total Expenses 28 12 N 

 0702 Tentative Profit/ 29 12 N 

 Loss 

 Publication 1346 October 1, 2012 Part 2 Page 65 
 SCHEDULE C PAGE 1 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0703 Home Business 30 12 N 

 Expense 

 

 0705 Passive Activity 31 3 "PAL" or blank 

 Loss Indicator 

 0710 Net Profit (Loss) 31 12 N 

 0720 All is At Risk 32a 1 "X" or blank 

 0730 Some is Not At Risk 32b 1 "X" or blank 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 66

 

 
 SCHEDULE C PAGE 2 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0535" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0735 Record ID 6 "SCHbbC" 

 

 0736 Schedule Type 6 "1040bb" 

 0737 Page Number 5 "PG02b" 

 0738 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0739 Filler 1 blank 

 0740 Schedule Occurrence 7 N 

 Number 0000001 - 0000008 

 0741 Clos Inv Cost Method 33a 1 "X" or blank 

 0742 Lower Cost/Market 33b 1 "X" or blank 

 0744 Other Clos Inv 33c 1 "X" or blank 

 Method 

 @0746 Other Meth 33c 6 "STMbnn" or blank 

 Explanation 

 0748 Change Inventory 34 1 "X" or blank 

 Question - Yes 

 @0751 Change Inventory 34 6 "STMbnn" or blank 

 Method Explanation 

 0753 Change Inventory 34 1 "X" or blank 

 Question - No 

 0755 Beginning Inventory 35 12 N 

 0758 Purchases 36 12 N 

 0760 Cost of Labor 37 12 N 

 0770 Materials/Supplies 38 12 N 

 0780 Other Costs 39 12 N 

 0790 Total Costs 40 12 N 

 Publication 1346 October 1, 2012 Part 2 Page 67

 
 SCHEDULE C PAGE 2 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0800 End of Year 41 12 N 

 Inventory 

 

 0810 Cost of Goods Sold 42 12 N 

 *0820 Vehicle Service Date 43 8 YYYYMMDD or "STMbnn", 

 or blank 

 +0830 Business Miles 44a 6 N 

 +0840 Commuting Miles 44b 6 N 

 +0850 Other Miles 44c 6 N 

 +0852 Vehicle Available - 45 1 "X" or blank 

 Yes 

 +0857 Vehicle Available - 45 1 "X" or blank 

 No 

 +0860 Another Vehicle - 46 1 "X" or blank 

 Yes 

 +0870 Another Vehicle - No 46 1 "X" or blank 

 +0900 Evidence Yes 47a 1 "X" or blank 

 +0910 Evidence No 47a 1 "X" or blank 

 +0920 Written Yes 47b 1 "X" or blank 

 +0930 Written No 47b 1 "X" or blank 

 *0940 Other Expense Type 1 25 AN or "STMbnn" 

 +0950 Other Expense 12 N 

 Amount 1 

 0960 Other Expense Type 2 25 AN 

 0970 Other Expense 12 N 

 Amount 2 

 0980 Other Expense Type 3 25 AN 

 0990 Other Expense 12 N 

 Amount 3 

 1000 Other Expense Type 4 25 AN 

 1010 Other Expense 12 N 

 Amount 4 

 Publication 1346 October 1, 2012 Part 2 Page 68

 
 SCHEDULE C PAGE 2 Profit or Loss From Business 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1020 Other Expense Type 5 25 AN 

 

 1030 Other Expense 12 N 

 Amount 5 

 1040 Other Expense Type 6 25 AN 

 1050 Other Expense 12 N 

 Amount 6 

 1060 Other Expense Type 7 25 AN 

 1070 Other Expense 12 N 

 Amount 7 

 1080 Other Expense Type 8 25 AN 

 1090 Other Expense 12 N 

 Amount 8 

 1100 Other Expense Type 9 25 AN 

 1110 Other Expense 12 N 

 Amount 9 

 1140 Total Other Expenses 48 12 N 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 69 
 SCHEDULE D PAGE 1 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0460" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHbbD" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 

 0050 ST Sales Price Box A 1(d) 12 N | 

 0060 ST Cost/Other Basis 1(e) 12 N | 

 Box A 

 0070 ST Adjustments to 1(g) 12 N 

 Gain or Loss Box A 

 0075 ST Gain or Loss Box 1(h) 12 N 

 A 

 0120 ST Sales Price Box B 2(d) 12 N | 

 0130 ST Cost/Other Basis 2(e) 12 N | 

 Box B 

 0140 ST Adjustments to 2(g) 12 N 

 Gain or Loss Box B 

 0145 ST Gain or Loss Box 2(h) 12 N 

 B 

 0190 ST Sales Price Box C 3(d) 12 N | 

 0200 ST Cost/Other Basis 3(e) 12 N | 

 Box C 

 0210 ST Adjustments to 3(g) 12 N 

 Gain or Loss Box C 

 0215 ST Gain or Loss Box 3(h) 12 N 

 C 

 

 Publication 1346 October 1, 2012 Part 2 Page 70 
 SCHEDULE D PAGE 1 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0715 ST Gain or Loss 4(h) 12 N 

 from F6252/4684/ 

 8824/6781 

 

 0725 Net ST Gain/Loss 5(h) 12 N 

 (Part/S-Corp) 

 0860 Short Loss Carryover 6(h) 12 N 

 0877 Net ST Gain/Loss 7(h) 12 N 

 0910 LT Sales Price Box A 8(d) 12 N | 

 0920 LT Cost/Other Basis 8(e) 12 N | 

 Box A 

 0930 LT Adjustments to 8(g) 12 N 

 Gain or Loss Box A 

 0935 LT Gain or Loss Box 8(h) 12 N 

 A 

 0980 LT Sales Price Box B 9(d) 12 N | 

 0990 LT Cost/Other Basis 9(e) 12 N | 

 Box B 

 1000 LT Adjustments to 9(g) 12 N 

 Gain or Loss Box B 

 1005 LT Gain or Loss Box 9(h) 12 N 

 B 

 1050 LT Sales Price Box C 10(d) 12 N | 

 1060 LT Cost/Other Basis 10(e) 12 N | 

 Box C 

 1070 LT Adjustments to 10(g) 12 N 

 Gain or Loss Box C 

 1075 LT Gain or Loss Box 10(h) 12 N 

 C 

 1720 LT Gain or Loss 11(h) 12 N 

 from Other Forms 

 1731 Net LT Gain or Loss 12(h) 12 N 

 (Part/S-Corp) 

 1760 F8814 Literal 13 9 "FORMb8814" or blank 

 1770 F8814 Amount 13 12 N 

 

 Publication 1346 October 1, 2012 Part 2 Page 71 
 SCHEDULE D PAGE 1 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1775 Capital Gain 13(h) 12 N 

 Distribution 

 

 1820 Long Term Loss 14(h) 12 N 

 Carryover 

 1835 Combined Net LT 15(h) 12 N 

 Gain/Loss 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 72 

 
 SCHEDULE D PAGE 2 Capital Gains and Losses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0097" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 1840 Record ID 6 "SCHbbD" 

 

 1841 Schedule Type 6 "1040bb" 

 1842 Page Number 5 "PG02b" 

 1843 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 1844 Filler 1 blank 

 1845 Schedule Occurrence 7 N 

 Number 0000001 

 2400 Combined Net Gain/ 16 12 N 

 Loss 

 2420 Both Gains - Yes 17 1 "X" or blank 

 2440 Both Gains - No 17 1 "X" or blank 

 2460 28% Rate Gain WS Amt 18 12 N 

 2480 Unrecaptured Sec 19 12 N 

 1250 Gain WS Amt 

 2500 Both Zero or Blank - 20 1 "X" or blank 

 Yes 

 2520 Both Zero or Blank - 20 1 "X" or blank 

 No 

 2540 Allowable Loss 21 12 N 

 2560 1040 Qualified Div - 22 1 "X" or blank 

 Yes 

 2580 1040 Qualified Div - 22 1 "X" or blank 

 No 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 73 

 
 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1155" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "SCHbbE" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000015 

 0006 Payments Requiring A 1 "X" or blank 

 Form(s) 1099 Yes 

 0007 Payments Requiring A 1 "X" or blank 

 Form(s) 1099 No 

 0015 Did or will file B 1 "X" or blank 

 Form(s) 1099 Yes 

 0018 Did or will file B 1 "X" or blank 

 Form(s) 1099 No 

 0020 Property Address A-1a 37 AN or blank | 

 0022 Property Address B-1a 37 AN or blank | 

 0023 Property Address C-1a 37 AN or blank | 

 0025 Property Type A-1b 1 N | 

 Values 

 1=Single Family Residence 

 2=Multi-Family Residence 

 3=Vacation/Short-Term 

 Rental 

 4=Commercial 

 5=Land 

 6=Royalties 

 7=Self-Rental 

 8=Other (describe) 

 

 0027 Property Type Other A-1b 35 AN or blank | 

 Describe 

 Publication 1346 October 1, 2012 Part 2 Page 74 
 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 --| 

 0035 Property Type B-1b 1 N | 

 Values 

 1=Single Family Residence 

 2=Multi-Family Residence 

 3=Vacation/Short-Term 

 Rental 

 4=Commercial 

 5=Land 

 6=Royalties 

 7=Self-Rental 

 8=Other (describe) 

 or blank 

 

 0037 Property Type Other B-1b 35 AN or blank | 

 Describe 

 --| 

 0041 Property Type C-1b 1 N | 

 Values 

 1=Single Family Residence 

 2=Multi-Family Residence 

 3=Vacation/Short-Term 

 Rental 

 4=Commercial 

 5=Land 

 6=Royalties 

 7=Self-Rental 

 8=Other (describe) 

 or blank 

 

 0042 Property Type Other C-1b 35 AN or blank | 

 Describe 

 0043 Fair Rental Days A-2 3 Value Range 000-366 

 or blank 

 0045 Personal Use Days A-2 3 Value Range 000-366 

 or blank 

 0047 QJV A-2 1 "X" or blank 

 0053 Fair Rental Days B-2 3 Value Range 000-366 

 or blank 

 0055 Personal Use Days B-2 3 Value Range 000-366 

 or blank 

 0057 QJV B-2 1 "X" or blank 

 0063 Fair Rental Days C-2 3 Value Range 000-366 

 or blank 

 

 Publication 1346 October 1, 2012 Part 2 Page 75 
 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0065 Personal Use Days C-2 3 Value Range 000-366 

 or blank 

 

 0067 QJV C-2 1 "X" or blank 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 0130 Rents Received A A-3 12 N | 

 

 0131 Rents Received B B-3 12 N | 

 0132 Rents Received C C-3 12 N | 

 --| 

 --| 

 --| 

 0140 Royalties Received A A-4 12 N | 

 

 0141 Royalties Received B B-4 12 N | 

 0142 Royalties Received C C-4 12 N | 

 --| 

 --| 

 --| 

 0170 Advertising A A-5 12 N 

 

 0180 Advertising B B-5 12 N 

 0190 Advertising C C-5 12 N 

 0200 Auto-Travel A A-6 12 N 

 0210 Auto-Travel B B-6 12 N 

 0220 Auto-Travel C C-6 12 N 

 0230 Cleaning-Maint A A-7 12 N 

 0240 Cleaning-Maint B B-7 12 N 

 0250 Cleaning-Maint C C-7 12 N 

 0260 Commissions A A-8 12 N 

 0270 Commissions B B-8 12 N 

 

 Publication 1346 October 1, 2012 Part 2 Page 76 
 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0280 Commissions C C-8 12 N 

 

 0290 Insurance A A-9 12 N 

 0300 Insurance B B-9 12 N 

 0310 Insurance C C-9 12 N 

 0320 Legal-Pro Fees A A-10 12 N 

 0330 Legal-Pro Fees B B-10 12 N 

 0340 Legal-Pro Fees C C-10 12 N 

 0342 Management Fees A-11 12 N 

 0343 Management Fees B-11 12 N 

 0344 Management Fees C-11 12 N 

 @0345 Form 1098 12 6 "STMbnn" or blank 

 Explanation 

 0350 Mortgage Interest A A-12 12 N 

 0360 Mortgage Interest B B-12 12 N 

 0370 Mortgage Interest C C-12 12 N 

 @0385 Form 1098 Name/ 13 6 "STMbnn" or blank 

 Address 

 0390 Other Interest A A-13 12 N 

 0400 Other Interest B B-13 12 N 

 0410 Other Interest C C-13 12 N 

 0420 Repairs A A-14 12 N 

 0430 Repairs B B-14 12 N 

 0440 Repairs C C-14 12 N 

 0450 Supplies A A-15 12 N 

 0460 Supplies B B-15 12 N 

 0470 Supplies C C-15 12 N 

 0480 Taxes A A-16 12 N 

 0490 Taxes B B-16 12 N 

 

 Publication 1346 October 1, 2012 Part 2 Page 77 
 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0500 Taxes C C-16 12 N 

 

 0510 Utilities A A-17 12 N 

 0520 Utilities B B-17 12 N 

 0530 Utilities C C-17 12 N 

 0540 Deprec Expense A A-18 12 N 

 0550 Deprec Expense B B-18 12 N 

 0560 Deprec Expense C C-18 12 N 

 *0570 Other Description A-19 25 AN or "STMbnn" 

 +0580 Other Amount A A-19 12 N 

 +0590 Other Amount B B-19 12 N 

 +0600 Other Amount C C-19 12 N 

 1050 Total Expenses A A-20 12 N 

 1060 Total Expenses B B-20 12 N 

 1070 Total Expenses C C-20 12 N 

 1080 Net Rental Income A-21 12 N 

 (Loss) A 

 1090 Net Rental Income B-21 12 N 

 (Loss) B 

 1100 Net Rental Income C-21 12 N 

 (Loss) C 

 1103 Deductible Rental A-22 12 N 

 Loss A 

 1105 Deductible Rental B-22 12 N 

 Loss B 

 1107 Deductible Rental C-22 12 N 

 Loss C 

 --| 

 --| 

 1111 Tot All Amounts 23a 12 N | 

 Total Payments 

 Rental 

 

 Publication 1346 October 1, 2012 Part 2 Page 78 
 SCHEDULE E PAGE 1 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1112 Tot All Amounts 23b 12 N | 

 Total Payments 

 Royalty 

 

 1113 Tot All Amounts 23c 12 N | 

 Mortgage Interest 

 1114 Tot All Amounts 23d 12 N | 

 Deprec Expense 

 1115 Tot All Amounts 23e 12 N | 

 Total Expenses 

 1118 Total Income 24 12 N 

 1120 Total Losses 25 12 N 

 1130 Non Passive 26 3 "NPA" or blank 

 Activity Literal 

 (for EIC purposes) 

 

 1140 Non Passive 26 12 N 

 Activity Amount 

 1150 Total Income or Loss 26 12 N 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 79 

 SCHEDULE E PAGE 2 Supplemental Income and Loss 
 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1124" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 1160 Record ID 6 "SCHbbE" 

 

 1161 Schedule Type 6 "1040bb" 

 1162 Page Number 5 "PG02b" 

 1163 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 1164 Filler 1 blank 

 1165 Schedule Occurrence 7 N 

 Number 0000001 - 0000015 

 1166 Prior Years Losses 27 1 "X" or blank 

 Yes Box 

 1167 Prior Years Losses 27 1 "X" or blank 

 No Box 

 *1170 Part/S-Corp Name A 28A(a) 47 AN, "PYA", "UPE", or 

 "STMbnn" 

 +1172 Part/S-Corp Ind 28A(b) 1 "P" or "S" or blank 

 +1174 Foreign Partner 28A(c) 1 "X" or blank 

 +1176 Part/S-Corp EIN 28A(d) 9 N 

 +1180 Any Amount is Not 28A(e) 1 "X" or blank 

 At Risk 

 *+1186 Part/S-Corp Passive 28A(f) 12 N or "STMbnn" 

 F8582 Loss 

 +1188 Part/S-Corp Passive 28A(g) 12 N 

 Sch K-1 Income 

 +1192 Part/S-Corp 28A(h) 12 N 

 Nonpassive Sch K-1 

 Loss 

 +1194 Part/S-Corp 28A(i) 12 N 

 Nonpassive Sec 179 

 Deduction 

 

 

 Publication 1346 October 1, 2012 Part 2 Page 80

 
 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +1196 Part/S-Corp 28A(j) 12 N 

 Nonpassive Sch K-1 

 Income 

 

 1200 Part/S-Corp Name B 28B(a) 47 AN, "PYA", "UPE" 

 1210 Part/S-Corp Ind 28B(b) 1 "P" or "S" or blank 

 1220 Foreign Partner 28B(c) 1 "X" = Yes, " " = No 

 1230 Part/S-Corp EIN 27B(d) 9 N 

 1238 Any Amount is Not 28B(e) 1 "X" or blank 

 At Risk 

 1243 Part/S-Corp Passive 28B(f) 12 N 

 F8582 Loss 

 1247 Part/S-Corp Passive 28B(g) 12 N 

 Sch K-1 Income 

 1253 Part/S-Corp 28B(h) 12 N 

 Nonpassive Sch K-1 

 Loss 

 1255 Part/S-Corp 28B(i) 12 N 

 Nonpassive Sec 179 

 Deduction 

 1257 Part/S-Corp 28B(j) 12 N 

 Nonpassive Sch K-1 

 Income 

 1260 Part/S-Corp Name C 28C(a) 47 AN, "PYA", "UPE" 

 1270 Part/S-Corp Ind 28C(b) 1 "P" or "S" or blank 

 1280 Foreign Partner 28C(c) 1 "X" = Yes, " " = No 

 1290 Part/S-Corp EIN 28C(d) 9 N 

 1298 Any Amount is Not 28C(e) 1 "X" or blank 

 At Risk 

 1303 Part/S-Corp Passive 28C(f) 12 N 

 F8582 Loss 

 1307 Part/S-Corp Passive 28C(g) 12 N 

 Sch K-1 Income 

 1313 Part/S-Corp 28C(h) 12 N 

 Nonpassive Sch K-1 

 Loss 

 

 

 Publication 1346 October 1, 2012 Part 2 Page 81

 
 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1315 Part/S-Corp 28C(i) 12 N 

 Nonpassive Sec 179 

 Deduction 

 

 1317 Part/S-Corp 28C(j) 12 N 

 Nonpassive Sch K-1 

 Income 

 1320 Part/S-Corp Name D 28D(a) 47 AN, "PYA", "UPE" 

 1330 Part/S-Corp Ind 28D(b) 1 "P" or "S" or blank 

 1340 Foreign Partner 28D(c) 1 "X" = Yes, " " = No 

 1350 Part/S-Corp EIN 28D(d) 9 N 

 1358 Any Amount is Not 28D(e) 1 "X" or blank 

 At Risk 

 1363 Part/S-Corp Passive 28D(f) 12 N 

 F8582 Loss 

 1367 Part/S-Corp Passive 28D(g) 12 N 

 Sch K-1 Income 

 1373 Part/S-Corp 28D(h) 12 N 

 Nonpassive Sch K-1 

 Loss 

 1375 Part/S-Corp 28D(i) 12 N 

 Nonpassive Sec 179 

 Deduction 

 1377 Part/S-Corp 28D(j) 12 N 

 Nonpassive Sch K-1 

 Income 

 @1400 Continuation 28A(a-e) 6 "STMbnn" or blank 

 Partnerships/S 

 Corporation & EIN 

 @1410 Cont. Passive/ 28A(f-j) 6 "STMbnn" or blank 

 Nonpassive Income/ 

 Loss-Part/S Corp 

 1445 Total Part/S-Corp 29a(g) 12 N 

 Sch K-1 Passive Inc 

 1455 Total Part/S-Corp 29a(j) 12 N 

 Sch K-1 Nonpass Inc 

 1475 Total Passive F8582 29b(f) 12 N 

 Loss 

 Publication 1346 October 1, 2012 Part 2 Page 82 

 
 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1485 Total Nonpassive 29b(h) 12 N 

 Sch K-1 Loss 

 

 1495 Total Nonpassive 29b(i) 12 N 

 Sec 179 Deduction 

 1750 Tot Part/S-Corp 30 12 N 

 Income 

 1755 Tot Part/S-Corp 31 12 N 

 Loss and Sec 179 

 Deduction 

 1765 Tot Part/S-Corp 32 12 N 

 Income or Loss 

 *1790 Estate/Trust Name A 33A(a) 65 AN or "STMbnn" 

 +1800 Estate/Trust EIN 33A(b) 9 N 

 *+1807 Passive F8582 Loss 33A(c) 12 N or "STMbnn" 

 +1813 Passive Sch K-1 33A(d) 12 N 

 Income 

 +1817 Nonpassive Sch K-1 33A(e) 12 N 

 Loss 

 +1825 Nonpassive Sch K-1 33A(f) 12 N 

 Inc 

 1830 Estate/Trust Name B 33B(a) 65 AN 

 1840 Estate/Trust EIN 33B(b) 9 N 

 1847 Passive F8582 Loss 33B(c) 12 N 

 1853 Passive Sch K-1 33B(d) 12 N 

 Income 

 1857 Nonpassive Sch K-1 33B(e) 12 N 

 Loss 

 1865 Nonpassive Sch K-1 33B(f) 12 N 

 Inc 

 @1870 Continuation 33A(a-b) 6 "STMbnn" or blank 

 Estates/Trusts & EIN 

 @1880 Cont. Passive/ 33A(c-f) 6 "STMbnn" or blank 

 Nonpassive Income/ 

 Loss-Estate/Trust 

 Publication 1346 October 1, 2012 Part 2 Page 83 

 
 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1913 Total Passive Sch K- 34a(d) 12 N 

 1 Income 

 

 1917 Total Nonpassive 34a(f) 12 N 

 Sch K-1 Income 

 1923 Total Passive F8582 34b(c) 12 N 

 Loss 

 1927 Total Nonpassive 34b(e) 12 N 

 Sch K-1 Loss 

 1933 Tot Estate/Trust Inc 35 12 N 

 1937 Tot Estate/Trust 36 12 N 

 Loss 

 1939 Sch K-1 ES Payments 37 18 "ESbPAYMENTbCLAIMED" 

 Literal or blank 

 1943 Sch K-1 ES Payments 37 12 N 

 Amount 

 1945 Total Estate/Trust 37 12 N 

 Net Income/Loss 

 *1953 REMIC Name 38(a) 20 AN or "STMbnn" 

 +1957 REMIC EIN 38(b) 9 N 

 +1963 Excess Inclusion 38(c) 12 N 

 +1967 Sch Q Taxable 38(d) 12 N 

 Income/Net Loss 

 +1973 Sch Q Line 3 Income 38(e) 12 N 

 1977 Total REMIC Income 39 12 N 

 1991 Net Farm Rental 40 12 N 

 Income/Loss 

 2010 Total Supplemental 41 12 N 

 Income (Loss) 

 2020 Farming/Fishing 42 12 N 

 Share 

 2030 Net Rental Real 43 12 N 

 Estate Income/Loss 

 Publication 1346 October 1, 2012 Part 2 Page 84 
 SCHEDULE E PAGE 2 Supplemental Income and Loss 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 85

 
 SCHEDULE EIC Earned Income Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0229" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "SCHEIC" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 

 0007 Qualifying Child 4 First 4 significant 

 Name Control - 1 characters of child's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0010 Qualifying Child 1 10 AN (first name) or blank 

 First Name - 1 

 0011 Qualifying Child 1 15 AN (last name) or blank 

 Last Name - 1 

 0015 Qualifying SSN - 1 2 9 N 

 0020 Year Of Birth - 1 3 4 N 

 0030 Student "Yes" Box - 4(a) 1 "X" or blank 

 1 

 0035 Student "No" Box - 1 4(a) 1 "X" or blank 

 0040 Disabled "Yes" Box - 4(b) 1 "X" or blank 

 1 

 0045 Disabled "No" Box - 4(b) 1 "X" or blank 

 1 

 Publication 1346 October 1, 2012 Part 2 Page 86
 SCHEDULE EIC Earned Income Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0060 Relationship - 1 5 12 "SON", "DAUGHTER", | 

 "STEPCHILD", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW" 

 "BROTHER", "SISTER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 or "STEPSISTER" 

 

 0070 Number of Months - 1 6 2 N, Range 00-12 or blank 

 0072 Kidnapped Child 6 2 "KC" or blank 

 Literal - 1 

 0077 Qualifying Child 4 First 4 significant 

 Name Control - 2 characters of child's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0080 Qualifying Child 1 10 AN (first name) or blank 

 First Name - 2 

 0081 Qualifying Child 1 15 AN (last name) or blank 

 Last Name - 2 

 0085 Qualifying SSN - 2 2 9 N 

 0090 Year Of Birth - 2 3 4 N 

 0100 Student "Yes" Box - 4(a) 1 "X" or blank 

 2 

 0105 Student "No" Box - 2 4(a) 1 "X" or blank 

 0110 Disabled "Yes" Box - 4(b) 1 "X" or blank 

 2 

 0115 Disabled "No" Box - 4(b) 1 "X" or blank 

 2 

 Publication 1346 October 1, 2012 Part 2 Page 87
 SCHEDULE EIC Earned Income Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Relationship - 2 5 12 "SON", "DAUGHTER", | 

 "STEPCHILD", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW" 

 "BROTHER", "SISTER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 or "STEPSISTER" 

 

 0140 Number of Months - 2 6 2 N, Range 00-12 or blank 

 0142 Kidnapped Child 6 2 "KC" or blank 

 Literal - 2 

 0147 Qualifying Child 4 First 4 significant 

 Name Control - 3 characters of child's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen or space 

 (see special 

 instructions) 

 

 0150 Qualifying Child 1 10 AN (first name) or blank 

 First Name - 3 

 0151 Qualifying Child 1 15 AN (last name) or blank 

 Last Name - 3 

 0155 Qualifying SSN - 3 2 9 N 

 0160 Year of Birth - 3 3 4 N 

 0170 Student "Yes" Box - 4(a) 1 "X" or blank 

 3 

 0175 Student "No" Box - 3 4(a) 1 "X" or blank 

 0180 Disabled "Yes" Box - 4(b) 1 "X" or blank 

 3 

 0185 Disabled "No" Box - 4(b) 1 "X" or blank 

 3 

 Publication 1346 October 1, 2012 Part 2 Page 88
 SCHEDULE EIC Earned Income Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0200 Relationship - 3 5 12 "SON", "DAUGHTER", | 

 "STEPCHILD", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW" 

 "BROTHER", "SISTER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 or "STEPSISTER" 

 

 0210 Number of Months - 3 6 2 N, Range 00-12 or blank 

 0212 Kidnapped Child 6 2 "KC" or blank 

 Literal - 3 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 89

 

 
 SCHEDULE SE Self-Employment Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0492" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "SCHbSE" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 - 0000002 

 0010 Name of Self- 35 A 

 Employed 

 0020 SSN of Self-Employed 9 N 

 0025 Exempt/Form 4361 Box A 1 "X" or blank | 

 0030 Net Farm Profit/Loss 1a 12 N 

 0035 TP Received SS 1b 12 N 

 Retirement/ 

 Disability Benefits 

 0040 Net Non-Farm Profit/ 2 12 N 

 Loss 

 0042 Unreimbursed 2 1 "X" or blank 

 Business Expenses 

 Subtracted 

 @0044 Allowable Expense 2 6 "STMbnn" or blank 

 Explanation 

 0050 Exempt-Notary 3 13 Value "EXEMPT-NOTARY" 

 Literal or blank 

 0055 Exempt-Notary Amt 3 12 N 

 0057 Chapter 11 3 23 "CHAP.11BANKRUPTCYINCOME" 

 Bankruptcy Income or blank 

 Literal 

 Publication 1346 October 1, 2012 Part 2 Page 90
 SCHEDULE SE Self-Employment Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0059 Chapter 11 3 12 N 

 Bankruptcy Income 

 Amount 

 

 0061 Community Income 3 28 "COMMUNITYINCOMETAXEDTO 

 Taxed to Spouse SPOUSE" or blank 

 Literal 

 0063 Community Income 3 12 N 

 Taxed to Spouse 

 Amount 

 0065 Exempt Community 3 21 "EXEMPTCOMMUNITYINCOME" 

 Income Literal or blank 

 0067 Exempt Community 3 12 N 

 Income Amount 

 0070 Total Net Earnings/ 3 12 N 

 Loss 

 0075 Min. Profit for SE 4a 12 N 

 Tax 

 0077 Optional Method 4b 12 N 

 Amount 

 0079 Combined SE Amount 4c 12 N 

 0081 W-2 Wages from 5a 12 N 

 Churches 

 0082 Min. Allowable 5b 12 N 

 Church Wages 

 0084 Combined SE and 6 12 N 

 Allowable Church 

 Wages 

 0088 SST Wages/RRT Comp 8a 12 N 

 0090 Unreported Tips 8b 12 N 

 0095 Wages Subject to 8c 12 N 

 Social Security Tax 

 0100 Total Wages/ 8d 12 N 

 Unreported Tips 

 0110 Allowable SE Amount 9 12 N 

 0150 Tax Base Amount 10 12 N 

 

 

 Publication 1346 October 1, 2012 Part 2 Page 91 
 SCHEDULE SE Self-Employment Tax 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0159 SE Base Amount 11 12 N 

 

 0160 Self-Employment Tax 12 12 N 

 0165 Deduct for Employer- 13 12 N | 

 equivalent Portion 

 of SE Tax 

 0170 Farm Optional Meth 15 12 N 

 Amt 

 0180 Nonfarm Opt Base 16 12 N 

 Amount 

 0190 Nonfarm Opt Meth 17 12 N 

 Amount 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 92

 
Schedule SE (Short Form) - Conversion Guide

If the Short Schedule SE was prepared or could have been prepared, it must be electronically 

filed as a Schedule SE using the following fields: 

 Field Schedule SE 

 No. Identification Line Reference

 0010 Name of Self-Employed 

 0020 SSN of Self-Employed 

 0030 Net Farm Profit/Loss 1a 

 0035 TP Rcvd SS Retirement/ 

 Disability Benefits 1b 

 0040 Net Non-Farm Profit/Loss 2 

0050 Exempt-Notary Literal 3 

0055 Exempt-Notary Amt 3 

0070 Total Net Earnings/Loss 3 

0075 Min. Profit for SE Tax 4 

0160 Self-Employment Tax 5 

0165 Deduct for Employer-equivalent 6 

 Portion of SE Tax 

 

Publication 1346 October 1, 2012 Part 2 Page 93 
 SCHEDULE 8812 PAGE 1 Child Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0140" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "SCH812" 

 

 0001 Schedule Type 6 "1040bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Schedule Occurrence 7 N 

 Number 0000001 

 0010 First Dependent A 1 "X" or blank 

 ITIN Presence Test 

 Yes Box 

 

 0020 First Dependent A 1 "X" or blank 

 ITIN Presence Test 

 No Box 

 

 0030 Second Dependent B 1 "X" or blank 

 ITIN Presence Test 

 Yes Box 

 

 0040 Second Dependent B 1 "X" or blank 

 ITIN Presence Test 

 No Box 

 

 0050 Third Dependent C 1 "X" or blank 

 ITIN Presence Test 

 Yes Box 

 

 0060 Third Dependent C 1 "X" or blank 

 ITIN Presence Test 

 No Box 

 

 0070 Fourth Dependent D 1 "X" or blank 

 ITIN Presence Test 

 Yes Box 

 

 0080 Fourth Dependent D 1 "X" or blank 

 ITIN Presence Test 

 No Box 

 

 Publication 1346 October 1, 2012 Part 2 Page 94 
 SCHEDULE 8812 PAGE 1 Child Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0085 Additional ITIN Note Box 1 "X" or blank 

 Dependents Note 

 Indicator Box 

 

 0090 Amount from Child 1 12 N 

 Tax Credit Worksheet 

 0100 Child Tax Credit 2 12 N 

 0110 Net Amount from 3 12 N 

 Line 1 of Worksheet 

 0120 Earned Income 4a 12 N 

 0130 Nontaxable Combat 4b 12 N 

 Pay 

 0140 Amount more than 5 1 "X" or blank 

 $3,000 - No Box 

 0150 Amount more than 5 1 "X" or blank 

 $3,000 - Yes Box 

 0160 Net Total Earned 5 12 N 

 Income 

 0170 15% of Net Total 6 12 N 

 Earned Income 

 0180 Three or More 6 1 "X" or blank 

 Qualifying Children 

 - No Box 

 

 0190 Three or More 6 1 "X" or blank 

 Qualifying Children 

 - Yes Box 

 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 95 
 SCHEDULE 8812 PAGE 2 Child Tax Credit 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0127" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0200 Record ID 6 "SCH812" 

 

 0201 Schedule Type 6 "1040bb" 

 0202 Page Number 5 "PG02b" 

 0203 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0204 Filler 1 blank 

 0205 Schedule Occurrence 7 N 

 Number 0000001 

 0220 Total SS & Medicare 7 12 N 

 Taxes Withheld 

 0230 Total Other Taxes 8 12 N 

 and Deductions 

 0240 Add Lines 7 and 8 9 12 N 

 0250 Total EIC & Excess 10 12 N 

 SS & Tier 1 RRTA 

 Tax Withheld 

 

 0260 Subtract Line 10 11 12 N 

 from Line 9 

 0270 Larger of Line 6 or 12 12 N 

 Line 11 

 0280 Additional Child 13 12 N 

 Tax Credit 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 96 
SECTION 4 Forms

 Form Record Identification

 

Each page of a form will have a new Form Record with the Page Number 

incremented. 

 

Field No. Identification Length Description

 Byte Count 4 (see form) for fixed; 

 "nnnn" for variable 

 Start of Record Sentinel 4 Value "** **" 

0000 Record ID 6 Value "FRMbbb" 

0001 Form Number 6 Value "nnnnbb" 

0002 Page Number 5 Value "Pgnnb", 

 nn = 0l to 04 

0003 Taxpayer Identification 9 N (Primary Social Security) 

 Number Number 

0004 Filler 1 Blank 

0005 Form Occurrence 7 Number limited to 

 Number the maximum number 

 of forms allowed 

 (Begin data fields of the Form record layout) 

 

 Publication 1346 October 1, 2012 Part 2 Page 97 
 

 

 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0946" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "W-2bbb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000050 

 0010 Corrected W-2 1 "X" or blank 

 0035 Employee's SSN a 9 N 

 0040 Employer b 9 N 

 Identification 

 Number 

 0045 Employer Name c 4 First 4 significant 

 Control characters of employer's 

 name, no leading or 

 embedded spaces, 

 allowable characters are 

 alpha, numeric, hyphen, 

 ampersand, spaces may be 

 present only as last two 

 positions 

 

 0050 Name of Reporting c 35 AN, Allowable special 

 Agent or Employer characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+) 

 and blank ( ) 

 

Publication 1346 October 1, 2012 Part 2 Page 98 
 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0055 Name Line 2 of c 35 AN, "Agent for", 

 Employer "in care of" Addressee, 

 or address continuation; 

 allowable special 

 characters are: space, 

 ampersand, slash, comma, 

 plus sign, hyphen and 

 percent (%) 

 

 0060 Employer Address c 35 AN, Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent(%), 

 and literal "NONE" 

 

 0070 Employer City c 22 A, Allowable special 

 Character is space 

 0073 Employer State c 2 A (Standard Postal 

 State Abbreviations) 

 or period (.) 

 0075 Employer Zip Code c 12 N (Left-justified) 

 0085 Control Number d 14 AN or blank (Allowable 

 special characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+)) 

 

 0090 Employee Name and e 35 AN, Allowable special 

 Suffix characters: hyphen (-) 

 or blank 

 0100 Employee Address f 35 AN, Allowable special 

 characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,) and percent (%) 

 

 0105 Employee Address f 35 AN 

 Continuation 

 0110 Employee City f 22 AN, Allowable special 

 character is space 

 0113 Employee State f 2 A (Standard Postal State 

 Abbreviations) or period 

 (.) 

 0115 Employee Zip Code f 12 N (Left-justified) 

Publication 1346 October 1, 2012 Part 2 Page 99 
 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Wages 1 12 N 

 

 0130 Withholding 2 12 N 

 0140 Social Security 3 12 N 

 Wages 

 0150 Social Security Tax 4 12 N 

 0160 Medicare Wages and 5 12 N 

 Tips 

 0170 Medicare Tax 6 12 N 

 Withheld 

 0180 Social Security Tips 7 12 N 

 0190 Allocated Tips 8 12 N 

 --| 

 0210 Dependent Care 10 12 N 

 Benefits 

 0220 Nonqualified Plans 11 12 N 

 *0242 Employer's Use Code 12a 6 A-H, J-N, P, Q, R-T, V, | 

 1 W, Y, Z, AA, BB, DD, EE, 

 "STMbnn" or blank 

 +0244 Year 1 (for Prior 12a 2 N (YY) or blank 

 Year USERRA 

 Contribution) 

 +0246 Employer's Use 12a 12 N 

 Amount 1 

 0252 Employer's Use Code 12b 6 A-H, J-N, P, Q, R-T, V, | 

 2 W, Y, Z, AA, BB, DD, EE, 

 or blank 

 0254 Year 2 (for Prior 12b 2 N (YY) or blank 

 Year USERRA 

 Contribution) 

 0256 Employer's Use 12b 12 N 

 Amount 2 

 0257 Employer's Use Code 12c 6 A-H, J-N, P, Q, R-T, V, | 

 3 W, Y, Z, AA, BB, DD, EE, 

 or blank 

Publication 1346 October 1, 2012 Part 2 Page 100 
 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0258 Year 3 (for Prior 12c 2 N (YY) or blank 

 Year USERRA 

 Contribution) 

 

 0259 Employer's Use 12c 12 N 

 Amount 3 

 0260 Employer's Use Code 12d 6 A-H, J-N, P, Q, R-T, V, | 

 4 W, Y, Z, AA, BB, DD, EE, 

 or blank 

 0261 Year 4 (for Prior 12d 2 N (YY) or blank 

 Year USERRA 

 Contribution) 

 0262 Employer's Use 12d 12 N 

 Amount 4 

 0265 Statutory Employee 13 1 "X" or blank 

 Ind 

 0267 Retirement Plan Ind 13 1 "X" or blank 

 0269 Third-Party Sick 13 1 "X" or blank 

 Pay Ind 

 *0270 Other Deducts/ 14 8 AN, "STMbnn" or blank 

 Benefits Type 1 (Allowable special 

 characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+)) 

 

 +0272 Other Deducts/ 14 12 N 

 Benefits Amt 1 

 0280 Other Deducts/ 14 8 AN or blank (Allowable 

 Benefits Type 2 special characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+)) 

 

 0282 Other Deducts/ 14 12 N 

 Benefits Amt 2 

 0290 Other Deducts/ 14 8 AN or blank (Allowable 

 Benefits Type 3 special characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+)) 

 

 0292 Other Deducts/ 14 12 N 

 Benefits Amt 3 

 

Publication 1346 October 1, 2012 Part 2 Page 101 
 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0300 Other Deducts/ 14 8 AN or blank (Allowable 

 Benefits Type 4 special characters are 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+)) 

 

 0302 Other Deducts/ 14 12 N 

 Benefits Amt 4 

 0370 State Name 1 15 2 A (Standard Postal State 

 Abbreviations) 

 0380 Employer's State ID 15 16 AN or blank 

 Number 1 

 0390 State Wages 1 16 12 N 

 0400 State Income Tax 1 17 12 N 

 0405 Local Wages/Tips 1 18 12 N 

 0407 Local Income Tax 1 19 12 N 

 0410 Name of Locality 1 20 9 AN 

 0440 State Name 2 15 2 'See 1st Occ.' 

 0450 Employer's State ID 15 16 AN or blank 

 Number 2 

 0460 State Wages 2 16 12 N 

 0470 State Income Tax 2 17 12 N 

 0475 Local Wages/Tips 2 18 12 N 

 0477 Local Income Tax 2 19 12 N 

 0480 Name of Locality 2 20 9 AN 

 0490 State Name 3 15 2 'See 1st Occ.' 

 0500 Employer's State ID 15 16 AN or blank 

 Number 3 

 0515 State Wage 3 16 12 N 

 0520 State Income Tax 3 17 12 N 

 0525 Local Wages/Tips 3 18 12 N 

 0527 Local Income Tax 3 19 12 N 

Publication 1346 October 1, 2012 Part 2 Page 102 
 FORM W-2 Wage and Tax Statement 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0530 Name of Locality 3 20 9 AN 

 

 0540 State Name 4 15 2 'See 1st Occ.' 

 0550 Employer's State ID 15 16 AN or blank 

 Number 4 

 0560 State Wage 4 16 12 N 

 0570 State Income Tax 4 17 12 N 

 0575 Local Wages/Tips 4 18 12 N 

 0577 Local Income Tax 4 19 12 N 

 0580 Name of Locality 4 20 9 AN 

 0590 W-2 Indicator 1 "N" = non-standard 

 (for altered, typed 

 or handwritten 

 forms) 

 "S" = standard W-2 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 103 

 
 

 FORM 1099-R Distributions From Pensions, Annuities, 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0658" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "1099Rb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000020 

 0010 Corrected Box 1 "X" or blank 

 0015 Payer Name Control 4 First 4 significant 

 characters of payer's 

 name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, numeric, hyphen, 

 ampersand, spaces may be 

 present only as last two 

 positions 

 

 0020 Payer Name 35 AN Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), plus (+) 

 and blank ( ) 

 

 0025 Payer Name Line 2 35 AN, in care of addressee, 

 or address continuation. 

 Allowable special 

 characters are space, 

 ampersand, slash, hyphen 

 and percent (%) 

 

Publication 1346 October 1, 2012 Part 2 Page 104 
 FORM 1099-R Distributions From Pensions, Annuities, 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0030 Payer Address 35 AN Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%) 

 and literal "NONE" 

 

 0040 Payer City 22 AN Allowable special 

 character is space 

 0042 Payer State 2 A (Standard Postal State 

 Abbreviations) or 

 period (.) 

 0044 Payer Zip Code 12 N (left-justified) 

 0050 Payer 9 N 

 Identification 

 Number 

 0060 SSN 9 N 

 0070 Recipient's Name 35 AN Allowable special 

 character is: hyphen (-) 

 0080 Recipient's Address 35 AN Allowable special 

 characters are: 

 ampersand (&), 

 hyphen (-), slash (/), 

 comma (,), percent (%) 

 and literal "NONE" 

 

 0085 Recipient's Address 35 AN 

 Continuation 

 0090 Recipient's City 22 AN Allowable special 

 character is space 

 0092 Recipient's State 2 A (Standard Postal State 

 Abbreviations) or 

 period (.) 

 0094 Recipient's Zip Code 12 N (left-justified) 

 --| 

 0100 Account Number 30 AN or blank 

 0110 Gross Distribution 1 12 N 

 0120 Taxable Amount 2a 12 N 

Publication 1346 October 1, 2012 Part 2 Page 105 
 FORM 1099-R Distributions From Pensions, Annuities, 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Tax Amount Not 2b 1 "X" or blank 

 Determined Ind 

 

 0140 Total Distribution 2b 1 "X" or blank 

 Ind 

 0150 Taxable Amount for 3 12 N 

 Capital Gain 

 0160 Withholding 4 12 N 

 0170 Employee Insurance 5 12 N 

 Contribution 

 0180 Unrealized 6 12 N 

 Securities 

 Appreciation 

 0190 Distribution Code 7 2 AN or blank 

 0200 IRA/SEP/SIMPLE Ind 7 1 "X" or blank 

 0210 Other Distribution 8 12 N 

 0220 Recipient's Other 8 6 R 

 Distribution 

 Percentage 

 0230 Recipient's Total 9a 6 R 

 Distribution 

 Percentage 

 0231 Recipient's Total 9b 12 N 

 Contributions 

 0234 Amt. Alloc. to IRR 10 12 N or blank | 

 within 5 years 

 0237 1st Year of Desig. 11 4 N (YYYY) or blank | 

 Roth Contrib. 

 0240 State Income Tax W/ 12(1) 12 N | 

 Held - 1 

 0246 State Name - 1 13(1) 2 A (Standard Postal State | 

 Abbreviations) 

 0250 Payer State I.D. 13(1) 16 AN | 

 No. - 1 

 0255 State Distribution - 14(1) 12 N | 

 1 

 

Publication 1346 October 1, 2012 Part 2 Page 106 
 FORM 1099-R Distributions From Pensions, Annuities, 

 ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0260 Local Income Tax W/ 15(1) 12 N | 

 Held - 1 

 

 0270 Name of Locality - 1 16(1) 9 AN | 

 0275 Local Distribution - 17(1) 12 N | 

 1 

 0280 State Income Tax W/ 12(2) 12 N | 

 Held - 2 

 0286 State Name - 2 13(2) 2 A (Standard Postal State | 

 Abbreviations) 

 0290 Payer Sate I.D. No. 13(2) 16 AN | 

 - 2 

 0300 State Distribution - 14(2) 12 N | 

 2 

 0310 Local Income Tax W/ 15(2) 12 N | 

 Held - 2 

 0320 Name of Locality - 2 16(2) 9 AN | 

 0330 Local Distribution - 17(2) 12 N | 

 2 

 0340 1099-R Indicator 1 "N" = non-standard (for 

 altered, typed 

 or handwritten 

 forms) 

 "S" = standard 1099-R 

 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 107 

 
 

 

 FORM 2106 PAGE 1 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0245" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "2106bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0008 Occupation 25 AN 

 0009 SSN of Taxpayer 9 N 

 With Employee 

 Business Expense 

 0010 Vehicle Expenses 1A 12 N 

 0013 Parking, Tolls, 2A 12 N 

 Local Transportation 

 0017 Travel Exp Away 3A 12 N 

 From Home Exclude 

 Meals/Entertain 

 0023 Other Business 4A 12 N 

 Expenses Excluding 

 Meals/Entertain 

 0025 Meals/Entertainment 5B 12 N 

 Expenses 

 0027 Total Expenses 6A 12 N 

 Excluding Meals/ 

 Entertainment 

 0031 Total Meals/ 6B 12 N 

 Entertainment 

 0033 Other 7A 12 N 

 Reimbursements Not 

 Reported on W-2 

Publication 1346 October 1, 2012 Part 2 Page 108 

 
 FORM 2106 PAGE 1 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0041 Meals/Entertainment 7B 12 N 

 Reimburse Not 

 Reported on W-2 

 

 0100 Unreimbursed 8A 12 N 

 Business Expense 

 0105 Unreimbursed Meals 8B 12 N 

 Expense 

 0115 Allowable Business 9A 12 N 

 Deduction 

 0120 Allowable Meals 9B 12 N 

 Deduction 

 0125 Unreimbursed 10 12 N 

 Employee Business 

 Expense 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 109 

 
 FORM 2106 PAGE 2 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0594" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0127 Record ID 6 "FRMbbb" 

 

 0128 Form Number 6 "2106bb" 

 0129 Page Number 5 "PG02b" 

 0130 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0131 Filler 1 blank 

 0132 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0133 SSN of Taxpayer 9 N 

 with Employee 

 Business Expense 

 

 0134 Vehicle Date (1) 11(a) 8 DT 

 0135 Total Miles (1) 12(a) 6 N 

 0145 Business Miles (1) 13(a) 6 N 

 0155 Percent of Use (1) 14(a) 6 R 

 0165 Average Distance (1) 15(a) 6 N 

 0175 Miles Commuting (1) 16(a) 6 N 

 0185 Other Personal 17(a) 6 N 

 Miles (1) 

 0195 Vehicle Date (2) 11(b) 8 DT 

 0205 Total Miles (2) 12(b) 6 N 

 0215 Business Miles (2) 13(b) 6 N 

 0225 Percent of Use (2) 14(b) 6 R 

 0235 Average Distance (2) 15(b) 6 N 

 0245 Miles Commuting (2) 16(b) 6 N 

 Publication 1346 October 1, 2012 Part 2 Page 110 

 
 FORM 2106 PAGE 2 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0256 Other Personal 17(b) 6 N 

 Miles(2) 

 

 0260 Personal Use Yes 18 1 "X" or blank 

 0265 Personal Use No 18 1 "X" or blank 

 0271 Another Vehicle Yes 19 1 "X" or blank 

 0276 Another Vehicle No 19 1 "X" or blank 

 0290 Evidence Yes 20 1 "X" or blank 

 0295 Evidence No 20 1 "X" or blank 

 0300 Written Yes 21 1 "X" or blank 

 0305 Written No 21 1 "X" or blank 

 0315 Vehicle Expenses 22 12 N || 

 0325 Gas, Oil (1) 23(a) 12 N 

 0335 Rentals (1) 24a(a) 12 N 

 0345 Inclusion Amount (1) 24b(a) 12 N 

 0355 Rental minus 24c(a) 12 N 

 Inclusion (1) 

 0358 Value (1) 25(a) 12 N 

 0370 Motor Vehicle 26(a) 12 N 

 Expense (1) 

 0375 Percent Business 27(a) 12 N 

 Expense (1) 

 0380 Depreciation/Ln 38 28(a) 12 N 

 (1) 

 0383 Total Actual 29(a) 12 N 

 Expense (1) 

 0437 Gas, Oil (2) 23(b) 12 N 

 0439 Rentals (2) 24a(b) 12 N 

 0441 Inclusion Amount (2) 24b(b) 12 N 

 0443 Rental minus 24c(b) 12 N 

 Inclusion (2) 

 

 

 Publication 1346 October 1, 2012 Part 2 Page 111 

 
 FORM 2106 PAGE 2 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0445 Value (2) 25(b) 12 N 

 

 0447 Motor Vehicle 26(b) 12 N 

 Expense (2) 

 0449 Percent Business 27(b) 12 N 

 Expense (2) 

 0451 Depreciation/Ln 38 28(b) 12 N 

 (2) 

 0453 Total Actual 29(b) 12 N 

 Expense (2) 

 0490 Vehicle 1 Basis 30(a) 12 N 

 0495 Vehicle 1 Sect 179 31(a) 12 N 

 Deduction and 

 Special Allowance 

 

 0505 Vehicle 1 32(a) 12 N 

 Depreciation 

 Recovery 

 

 0515 Vehicle 1 33(a) 13 Value = (Literal in 

 Depreciation Method Depreciation Method 

 Chart) 

 

 0530 Line 32(a) 34(a) 12 N 

 multiplied by Line 

 33(a) percentage 

 

 0540 Depreciation 35(a) 12 N 

 Subtotal (1) 

 0544 Limitation Amount 36(a) 12 N 

 (1) 

 0546 Line 36(a) 37(a) 12 N 

 multiplied by Line 

 14(a) 

 

 0550 Depreciation/Ln 38(a) 12 N 

 28(a) 

 0560 Vehicle 2 Basis 30(b) 12 N 

 0600 Vehicle 2 Sect 179 31(b) 12 N 

 Deduction and 

 Special Allowance 

 

 Publication 1346 October 1, 2012 Part 2 Page 112 

 
 FORM 2106 PAGE 2 Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0602 Vehicle 2 32(b) 12 N 

 Depreciation 

 Recovery 

 

 0604 Vehicle 2 33(b) 13 Value = (Literal in 

 Depreciation Method Depreciation Method 

 Chart) 

 

 0606 Line 32(b) 34(b) 12 N 

 multiplied by Line 

 33(b) percentage 

 

 0610 Depreciation 35(b) 12 N 

 Subtotal (2) 

 0612 Limitation Amount 36(b) 12 N 

 (2) 

 0614 Line 36(b) 37(b) 12 N 

 multiplied by Line 

 14(b) 

 

 0616 Depreciation/Line 38(b) 12 N 

 28(b) 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 113

 
 FORM 2106-EZ Unreimbursed Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0195" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "2106Zb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000002 

 0008 Occupation 25 AN 

 0009 SSN of Taxpayer 9 N 

 With Employee 

 Business Expense 

 0010 Vehicle Expenses 1 12 N 

 0015 Parking Fees, 2 12 N 

 Tolls, 

 Transportation 

 0017 Travel Expense 3 12 N 

 0023 Business Expenses 4 12 N 

 0025 Total Meals/ 5 12 N 

 Entertainment 

 Expenses 

 0027 Meals/Entertainment 5 12 N 

 Expenses Allowed 

 0031 Total Expenses 6 12 N 

 0134 Vehicle Date 7 8 DT 

 0145 Business Miles 8a 6 N 

 0175 Commuting Miles 8b 6 N 

 0185 Other Personal Miles 8c 6 N 

Publication 1346 October 1, 2012 Part 2 Page 114 

 
 FORM 2106-EZ Unreimbursed Employee Business Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0260 Vehicle Available - 9 1 "X" or blank 

 Yes 

 

 0265 Vehicle Available - 9 1 "X" or blank 

 No 

 0271 Another Vehicle for 10 1 "X" or blank 

 Personal Use - Yes 

 0276 Another Vehicle for 10 1 "X" or blank 

 Personal Use - No 

 0290 Evidence - Yes 11a 1 "X" or blank 

 0295 Evidence - No 11a 1 "X" or blank 

 0300 Written Evidence - 11b 1 "X" or blank 

 Yes 

 0305 Written Evidence - 11b 1 "X" or blank 

 No 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 115 

 
 FORM 2210 PAGE 1 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0167" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "2210bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Identifying Number 9 N 

 0025 Current Year Tax 1 12 N 

 After Credits 

 0035 Other Taxes 2 12 N 

 0045 Refundable Credits 3 12 N 

 0055 Current Year Tax 4 12 N 

 0065 Multiply Line 4 by 5 12 N 

 .90 

 0075 Withholding Taxes 6 12 N 

 0085 Net Tax Due 7 12 N 

 0092 Annual Payment 8 12 N 

 Based on Prior Year 

 0106 Required Annual 9 12 N 

 Payment 

 0115 Owe Penalty No Box 9 1 "X" or blank 

 0125 Owe Penalty Yes Box 9 1 "X" or blank 

 0135 Waiver of Entire A 1 "X" or blank 

 Penalty Box 

Publication 1346 October 1, 2012 Part 2 Page 116 

 

 
 FORM 2210 PAGE 1 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0145 Waiver of Part of B 1 "X" or blank 

 Penalty Box 

 

 0155 Annualized Income C 1 "X" or blank 

 Installment Method 

 Box 

 0165 Actually Withheld D 1 "X" or blank 

 Box 

 0170 Joint Return Box E 1 "X" or blank 

 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2012 Part 2 Page 117 

 
 FORM 2210 PAGE 2 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0170" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0175 Record ID 6 "FRMbbb" 

 

 0176 Form Number 6 "2210bb" 

 0177 Page Number 5 "PG02b" 

 0178 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0182 Filler 1 blank 

 0184 Form Occurrence 7 N 

 Number 0000001 

 0185 Line 9 Amount, Form 10 12 N 

 2210 

 0187 Line 6 Amount 11 12 N 

 0195 Total Estimated Tax 12 12 N 

 Payments 

 0197 Add Lines 11 and 12 13 12 N 

 0201 Total Underpayment 14 12 N 

 for Year 

 0205 Multiply Line 14 by 15 12 N 

 Applicable % 

 0215 Due Date Pd 16 12 N 

 Multiplied Amount 

 0225 Waived Literal/ 17 13 "AMOUNTbWAIVED" or blank 

 Short Method 

 0227 Waived Amount/short 17 12 N 

 Method 

 @0233 Waived Explanation/ 17 6 "STMbnn" or blank 

 Short Method 

 0245 Penalty 17 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 118 

 

 
 FORM 2210 PAGE 3 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0433" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0246 Record ID 6 "FRMbbb" 

 

 0248 Form Number 6 "2210bb" 

 0258 Page Number 5 "PG03b" 

 0262 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0263 Filler 1 Blank 

 0264 Form Occurrence 7 N 

 Number 0000001 

 0265 Required 18(a) 12 N 

 Installment A 

 0275 Required 18(b) 12 N 

 Installment B 

 0285 Required 18(c) 12 N 

 Installment C 

 0295 Required 18(d) 12 N 

 Installment D 

 0298 Estimated Tax Paid 19(a) 12 N 

 and Withheld A 

 0303 Estimated Tax Paid 19(b) 12 N 

 and Withheld B 

 0305 Estimated Tax paid 19(c) 12 N 

 and withheld C 

 0308 Estimated Tax Paid 19(d) 12 N 

 and Withheld D 

 0315 Applied Overpayment 23(a) 12 N 

 A 

 0325 Underpayment A 25(a) 12 N 

 0335 Overpayment A 26(a) 12 N 

 

Publication 1346 October 1, 2012 Part 2 Page 119 

 
 FORM 2210 PAGE 3 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0355 Previous Column 20(b) 12 N 

 Overpayment B 

 

 0365 Tax To Be Applied B 21(b) 12 N 

 0375 Taxes Due Column B 22(b) 12 N 

 0385 Applied Overpayment 23(b) 12 N 

 B 

 0395 Applied 24(b) 12 N 

 Underpayment B 

 0405 Underpayment B 25(b) 12 N 

 0415 Overpayment B 26(b) 12 N 

 0435 Previous Column 20(c) 12 N 

 Overpayment C 

 0445 Tax To Be Applied C 21(c) 12 N 

 0455 Taxes Due Column C 22(c) 12 N 

 0465 Applied Overpayment 23(c) 12 N 

 C 

 0475 Applied 24(c) 12 N 

 Underpayment C 

 0485 Underpayment C 25(c) 12 N 

 0495 Overpayment C 26(c) 12 N 

 0515 Previous Column 20(d) 12 N 

 Overpayment D 

 0525 Tax To Be Applied D 21(d) 12 N 

 0535 Taxes Due Column D 22(d) 12 N 

 0545 Applied Overpayment 23(d) 12 N 

 D 

 0565 Underpayment D 25(d) 12 N 

 

 

Publication 1346 October 1, 2012 Part 2 Page 120 

 
 FORM 2210 PAGE 3 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 

 0667 Waived Amount 27 12 N 

 

 @0669 Waiver Explanation 27 6 "STMbnn" or blank 

 0671 Total Underpayment 27 12 N 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2012 Part 2 Page 121 

 

 
 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1369" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0800 Record ID 6 "FRMbbb" 

 

 0805 Form Number 6 "2210bb" 

 0810 Page Number 5 "PG04b" 

 0815 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0820 Filler 1 blank 

 0825 Form Occurrence 7 N 

 Number 0000001 

 0900 AGI Amount Period A 1(a) 12 N 

 0905 Annualized Income A 3(a) 12 N 

 0910 Itemized Deductions 4(a) 12 N 

 A 

 0920 Annualized Itemized 6(a) 12 N 

 Deductions A 

 0930 Return Standard 7(a) 12 N 

 Deductions A 

 0940 Installment 8(a) 12 N 

 Deduction Amount A 

 0950 Net Income Amount A 9(a) 12 N 

 0960 Exemption Claimed 10(a) 12 N 

 Amt A 

 0970 Taxable Income Amt A 11(a) 12 N 

 0980 Tentative Tax Amt A 12(a) 12 N 

 0990 Annualized SE Tax A 13(a) 12 N 

 1000 Other Taxes A 14(a) 12 N 

 1010 Tax Before Credits A 15(a) 12 N 

 1020 Allowed Credits A 16(a) 12 N 

Publication 1346 October 1, 2012 Part 2 Page 122 

 
 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1030 Net Tax Due Amount A 17(a) 12 N 

 

 1040 Applicable Tax Due 19(a) 12 N 

 Amount A 

 1050 Tax Due Amount A 21(a) 12 N 

 1060 Installment Tax 22(a) 12 N 

 Amount A 

 1070 Aggregate Tax Due 24(a) 12 N 

 Amount A 

 1080 Required 25(a) 12 N 

 Installment Amount A 

 1090 AGI Amount Period B 1(b) 12 N 

 1100 Annualized Income B 3(b) 12 N 

 1110 Itemized Income B 4(b) 12 N 

 1120 Annualized Itemized 6(b) 12 N 

 Deductions B 

 1130 Return Standard 7(b) 12 N 

 Deduction B 

 1140 Installment 8(b) 12 N 

 Deduction Amount B 

 1150 Net Income Amount B 9(b) 12 N 

 1160 Exemption Claimed 10(b) 12 N 

 Amt B 

 1170 Taxable Income Amt B 11(b) 12 N 

 1180 Tentative Tax Amt B 12(b) 12 N 

 1190 Annualized SE Tax B 13(b) 12 N 

 1200 Other Taxes B 14(b) 12 N 

 1210 Tax Before Credits B 15(b) 12 N 

 1220 Allowed Credits B 16(b) 12 N 

 1230 Net Tax Due Amount B 17(b) 12 N 

 1240 Applicable Tax Due 19(b) 12 N 

 Amount B 

Publication 1346 October 1, 2012 Part 2 Page 123 

 
 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1250 Accumulated 20(b) 12 N 

 Installment Amt B 

 

 1260 Tax Due Amount B 21(b) 12 N 

 1270 Installment Tax 22(b) 12 N 

 Amount B 

 1280 Accumulated 23(b) 12 N 

 Adjusted Tax Amount 

 B 

 1290 Aggregate Tax Due 24(b) 12 N 

 Amount B 

 1300 Required 25(b) 12 N 

 Installment Amount B 

 1310 AGI Amount Period C 1(c) 12 N 

 1320 Annualized Income C 3(c) 12 N 

 1330 Itemized Deductions 4(c) 12 N 

 C 

 1340 Annualized Itemized 6(c) 12 N 

 Deductions C 

 1350 Return Standard 7(c) 12 N 

 Deduction C 

 1360 Installment 8(c) 12 N 

 Deduction Amount C 

 1370 Net Income Amount C 9(c) 12 N 

 1380 Exemption Claimed 10(c) 12 N 

 Amt C 

 1390 Taxable Income Amt C 11(c) 12 N 

 1400 Tentative Tax amt C 12(c) 12 N 

 1410 Annualized SE Tax C 13(c) 12 N 

 1420 Other Taxes C 14(c) 12 N 

 1430 Tax Before Credits C 15(c) 12 N 

 1440 Allowed Credits C 16(c) 12 N 

 1450 Net Tax Due Amount C 17(c) 12 N 

 

Publication 1346 October 1, 2012 Part 2 Page 124 

 
 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1460 Applicable Tax Due 19(c) 12 N 

 Amount C 

 

 1470 Accumulated 20(c) 12 N 

 Installment Amt C 

 1480 Tax Due Amount C 21(c) 12 N 

 1490 Installment Tax 22(c) 12 N 

 Amount C 

 1500 Accumulated 23(c) 12 N 

 Adjusted Tax Amount 

 C 

 1510 Aggregate Tax Due 24(c) 12 N 

 Amount C 

 1520 Required 25(c) 12 N 

 Installment Amount C 

 1530 AGI Amount Period D 1(d) 12 N 

 1540 Annualized Income D 3(d) 12 N 

 1550 Itemized Deductions 4(d) 12 N 

 D 

 1560 Annualized Itemized 6(d) 12 N 

 Deductions D 

 1570 Return Standard 7(d) 12 N 

 Deduction D 

 1580 Installment 8(d) 12 N 

 Deduction Amount D 

 1590 Net Income Amount D 9(d) 12 N 

 1600 Exemption Claimed 10(d) 12 N 

 Amt D 

 1610 Taxable Income Amt D 11(d) 12 N 

 1620 Tentative Tax Amt D 12(d) 12 N 

 1630 Annualized SE Tax D 13(d) 12 N 

 1640 Other Taxes D 14(d) 12 N 

 1650 Tax Before Credits D 15(d) 12 N 

 1660 Allowed Credits D 16(d) 12 N 

Publication 1346 October 1, 2012 Part 2 Page 125 

 
 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1670 Net Tax Due Amount D 17(d) 12 N 

 

 1680 Applicable Tax Due 19(d) 12 N 

 Amount D 

 1690 Accumulated 20(d) 12 N 

 Installment Amt D 

 1700 Tax Due Amount D 21(d) 12 N 

 1710 Installment Tax 22(d) 12 N 

 Amount D 

 1720 Accumulated 23(d) 12 N 

 Adjusted Tax Amount 

 D 

 1730 Aggregate Tax Due 24(d) 12 N 

 Amount D 

 1740 Required 25(d) 12 N 

 Installment Amount D 

 1750 Net SE Earnings A 26(a) 12 N 

 1760 SST/RRT Wages A 28(a) 12 N 

 1770 Net Prorated Social 29(a) 12 N 

 Security Tax Limit A 

 1780 Annualized SST/RRT 31(a) 12 N 

 Wages A 

 1790 Annualized Net Self- 33(a) 12 N 

 Employment Earnings 

 A 

 1800 Annualized SE Tax A 34(a) 12 N 

 1810 Net SE Earnings B 26(b) 12 N 

 1820 SST/RRT Wages B 28(b) 12 N 

 1830 Net Prorated Social 29(b) 12 N 

 Security Tax Limit B 

 1840 Annualized SST/RRT 31(b) 12 N 

 Wages B 

 1850 Annualized Net Self- 33(b) 12 N 

 Employment Earnings 

 B 

Publication 1346 October 1, 2012 Part 2 Page 126 

 
 FORM 2210 PAGE 4 Underpayment of Estimated Tax by ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1860 Annualized SE Tax B 34(b) 12 N 

 

 1870 Net SE Earnings C 26(c) 12 N 

 1880 SST/RRT Wages C 28(c) 12 N 

 1890 Net Prorated Social 29(c) 12 N 

 Security Tax Limit C 

 1900 Annualized SST/RRT 31(c) 12 N 

 Wages C 

 1910 Annualized Net Self- 33(c) 12 N 

 Employment Earnings 

 C 

 1920 Annualized SE Tax C 34(c) 12 N 

 1930 Net SE Earnings D 26(d) 12 N 

 1940 SST/RRT Wages D 28(d) 12 N 

 1950 Net Prorated Social 29(d) 12 N 

 Security Tax Limit D 

 1960 Annualized SST/RRT 31(d) 12 N 

 Wages D 

 1970 Annualized Net Self- 33(d) 12 N 

 Employment Earnings 

 D 

 1980 Annualized SE Tax D 34(d) 12 N 

 @1990 Spouse's Annualized 34 6 "STMbnn" or blank 

 SE Tax Computation 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 127 

 
 FORM 2441 PAGE 1 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0471" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "2441bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 *0010 Name of Care 1(a) 19 AN, "NONE" or "STMbnn" 

 Provider 1 

 +0015 Care Provider Name 1(a) 4 First Four Significant 

 Control 1 Characters of 

 Individual's last name 

 or of the business 

 name, no leading or 

 embedded spaces; 

 allowable characters 

 are alpha, numeric, 

 hyphen, ampersand; 

 spaces may be present 

 in last three positions 

 or blank 

 

 +0020 Street Address 1 1(b) 28 AN, "SEEbW-2" 

 or blank 

 +0030 City/State/Zip 1 1(b) 29 AN or blank 

 *+0040 SSN/EIN 1 1(c) 9 AN, "TAXEXEMPT", 

 "LAFCP", "STMbnn" 

 or blank 

 +0045 SSN/EIN Type 1 1(c) 1 "S" = SSN or ITIN, 

 "E" = EIN, 

 or blank 

 +0050 Amount Paid 1 1(d) 12 N 

Publication 1346 October 1, 2012 Part 2 Page 128 

 

 
 FORM 2441 PAGE 1 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0060 Name of Care 1(a) 19 AN or blank 

 Provider 2 

 

 0065 Care Provider Name 1(a) 4 'See 1st Occ.' 

 Control 2 

 0070 Street Address 2 1(b) 28 AN, "SEEbW-2" 

 or blank 

 0080 City/State/Zip 2 1(b) 29 AN or blank 

 0090 SSN/EIN 2 1(c) 9 AN, "TAXEXEMPT", 

 "LAFCP", "STMbnn" 

 or blank 

 0095 SSN/EIN Type 2 1(c) 1 'See 1st Occ.' 

 0100 Amount Paid 2 1(d) 12 N 

 *0110 Qualifying Person 2(a) 10 AN (first name, blank) or 

 First Name - 1 "STMbnn" 

 +0115 Qualifying Person 2(a) 15 AN (last name) or blank 

 Last Name - 1 

 +0120 Qualifying Person 2(a) 4 First 4 significant 

 Name Control - 1 characters of person's 

 last name, no leading or 

 embedded spaces; 

 allowable characters are 

 alpha, hyphen, space 

 or blank 

 

 +0214 Qualifying Person 2(b) 9 N or blank 

 SSN - 1 

 +0215 Qualified Expenses - 2(c) 12 N 

 1 

 0217 Qualifying Person 2(a) 10 AN (first name, blank) 

 First Name - 2 

 0218 Qualifying Person 2(a) 15 'See 1st Occ.' 

 Last Name - 2 

 0221 Qualifying Person 2(a) 4 'See 1st Occ.' 

 Name Control - 2 

 0223 Qualifying Person 2(b) 9 'See 1st Occ.' 

 SSN - 2 

 0225 Qualified Expenses - 2(c) 12 'See 1st Occ.' 

 2 

Publication 1346 October 1, 2012 Part 2 Page 129 

 

 
 FORM 2441 PAGE 1 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0230 Total Qualified 3 12 N 

 Expenses or Limit 

 

 0260 Primary Earned 4 12 N 

 Income 

 0270 Spouse's Earned 5 12 N 

 Income 

 0290 Base Amount/Smaller 6 12 N 

 of Expenses or 

 Income 

 0295 Adjusted Gross 7 12 N 

 Income 

 0300 Applicable 8 6 R or blank 

 Percentage 

 0318 Prior Year Expense 9 4 "CPYE" or blank 

 Literal 

 0320 Prior Year Expense 9 12 N 

 Amount 

 @0322 Prior Yr Expense 9 6 "STMbnn" or blank 

 Explan./Qual. 

 Person Name & SSN 

 0328 Percentage of 9 12 N 

 Qualified Expenses 

 or Income 

 

 0331 Tax Liability Limit 10 12 N 

 from Credit Limit 

 Worksheet 

 

 0339 Credit for Child & 11 12 N 

 Dependent Care 

 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2012 Part 2 Page 130 

 
 FORM 2441 PAGE 2 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0285" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0340 Record ID 6 "FRMbbb" 

 

 0341 Form Number 6 "2441bb" 

 0342 Page Number 5 "PG02b" 

 0343 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0344 Filler 1 blank 

 0345 Form Occurrence 7 N 

 Number 0000001 

 0350 Employer Paid 12 12 N 

 Benefits 

 0351 Carryover Amount 13 12 N 

 0353 Forfeited Amount 14 12 N 

 0356 Subtract Line 14 15 12 N 

 from Total of Lines 

 12 and 13 

 0360 Qualified Expenses 16 12 N 

 0370 Smaller of Adjusted 17 12 N 

 or Qualified 

 0380 Earned Income 18 12 N 

 0390 Spouse Earned Income 19 12 N 

 0400 Tentative Exclusion 20 12 N 

 0410 Enter $5000/$2500 21 12 N 

 0420 Line 12 from Sole 22 1 "X" or blank 

 Prop/Partnrshp 

 Income - No 

 0425 Line 12 from Sole 22 1 "X" or blank 

 Prop/Partnrshp 

 Income - Yes 

Publication 1346 October 1, 2012 Part 2 Page 131 
 FORM 2441 PAGE 2 Child and Dependent Care Expenses 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0430 Sole Proprietorship/ 22 12 N 

 Partnership Amt 

 

 0440 Subtract Line 22 23 12 N 

 from Line 15 

 

 0530 Deductible Benefits 24 12 N 

 0550 Excluded Benefits 25 12 N 

 0570 Taxable Benefits 26 12 N 

 0580 Allowed Cared for 27 12 N 

 Amt 

 0590 Excluded Benefits 28 12 N 

 Repeated 

 0600 Net Allowable Amount 29 12 N 

 0610 Total Qualified 30 12 N 

 Expenses 

 0620 Smaller of 31 12 N 

 Qualified Expenses 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2012 Part 2 Page 132 
 

 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0853" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "4562bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000030 

 0008 Sect 179 Summary 1 "X" or blank 

 Form Indicator 

 0010 Activity 30 AN 

 0011 Maximum Amount 1 12 N | 

 0012 Section 179 2 12 N 

 Property Cost for 

 Current Year 

 

 0013 Threshold Cost 3 12 N | 

 0014 Section 179 4 12 N 

 Property Adjusted 

 0018 Overall Dollar 5 12 N 

 Limitation Adjusted 

 *0020 Class of Property 1 6(a)1 23 AN or "STMbnn" | 

 +0030 Cost 1 6(b)1 12 N 

 +0040 Elected Cost 1 6(c)1 12 N 

 0050 Class of Property 2 6(a)2 23 AN | 

 0060 Cost 2 6(b)2 12 N 

 0070 Elected Cost 2 6(c)2 12 N 

 0080 Listed Property 7(c) 12 N 

 

Publication 1346 October 1, 2012 Part 2 Page 133 
 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0081 Section 179 8 12 N 

 Property Total 

 Elect Cost 

 

 0083 Tentative Deduction 9 12 N 

 0088 Prior Year 10 12 N 

 Carryover of 

 Disallowed Deduction 

 

 0090 Business Income 11 12 N 

 Limitation 

 0092 Section 179 Expense 12 12 N 

 Deduction 

 0094 Next Year Carryover 13 12 N 

 Amount 

 0096 Special 14 12 N 

 Depreciation 

 Allowance 

 

 @0098 Section 168(f)(1) 15 6 "STMbnn" or blank 

 Property Explanation 

 0101 Prop Subject to 15 12 N 

 Sect 168(f)(1) 

 Election 

 

 @0103 ACRS Explanation 16 6 "STMbnn" or blank 

 0105 ACRS/Other 16 12 N 

 Depreciation 

 0107 MACRS Deductions 17 12 N 

 0109 General Asset 18 1 "X" or blank 

 Account Election 

 *0111 3-Year Cost 19a(c) 12 N or "STMbnn" 

 +0113 3-Year Recovery 19a(d) 2 N 

 +0115 3-Yr Convention 19a(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0120 3-Year Method 19a(f) 7 AN 

 Figuring 

 +0130 3-Year Deduction 19a(g) 12 N 

 *0140 5-Year Cost 19b(c) 12 N or "STMbnn" 

 

 

Publication 1346 October 1, 2012 Part 2 Page 134 
 

 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0150 5-Year Recovery 19b(d) 2 N 

 

 +0155 5-Yr Convention 19b(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0160 5-Yr Method Figuring 19b(f) 7 AN 

 +0170 5-Year Deduction 19b(g) 12 N 

 *0172 7-Year Cost 19c(c) 12 N or "STMbnn" 

 +0174 7-Year Recovery 19c(d) 2 N 

 +0175 7-Yr Convention 19c(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0176 7-Yr Method Figuring 19c(f) 7 AN 

 +0178 7-Year Deduction 19c(g) 12 N 

 *0180 10-Year Cost 19d(c) 12 N or "STMbnn" 

 +0190 10-Year Recovery 19d(d) 2 N 

 +0195 10-Yr Convention 19d(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0200 10-Yr Method 19d(f) 7 AN 

 Figuring 

 +0210 10-Year Deduction 19d(g) 12 N 

 *0220 15-Yr Cost 19e(c) 12 N or "STMbnn" 

 +0230 15-yr Recovery 19e(d) 2 N 

 +0235 15-Yr Convention 19e(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0240 15-Yr Method 19e(f) 7 AN 

 +0250 15-Year Deduction 19e(g) 12 N 

 *0275 20-Yr Cost 19f(c) 12 N or "STMbnn" 

 +0285 20-Yr Recovery 19f(d) 2 N 

 +0287 20-Yr Convention 19f(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0295 20-Yr Method 19f(f) 7 AN 

 +0305 20-Year Deduction 19f(g) 12 N 

Publication 1346 October 1, 2012 Part 2 Page 135 
 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 *0307 25-Yr Cost 19g(c) 12 N or "STMbnn" 

 

 +0309 25-Yr Convention 19g(e) 2 Values "HY", "MM" or 

 "MQ" 

 +0311 25-Year Deduction 19g(g) 12 N 

 *0313 Residential Rental 19h(b)1 6 Value "YYYYMM" or 

 Prop Date in "STMbnn" 

 Service 1 

 

 +0317 Residential Rental 19h(c)1 12 N 

 Prop Cost 1 

 +0333 Residential Rental 19h(g)1 12 N 

 Prop Deprec Ded 1 

 0337 Residential Rental 19h(b)2 6 Value "YYYYMM" 

 Prop Date in 

 Service 2 

 

 0343 Residential Rental 19h(c)2 12 N 

 Prop Cost 2 

 0357 Residential Rental 19h(g)2 12 N 

 Prop Deprec Ded 2 

 *0363 Nonresidential Real 19i(b)1 6 Value "YYYYMM" or 

 Prop Date in "STMbnn" 

 Service 1 

 

 +0367 Nonresidential Real 19i(c)1 12 N 

 Prop Cost 1 

 +0383 Nonresidential Real 19i(g)1 12 N 

 Prop Deprec Ded 1 

 *0387 Nonresidential Real 19i(b)2 6 Value "YYYYMM" or 

 Prop Date in "STMbnn" 

 Service 2 

 

 +0393 Nonresidential Real 19i(c)2 12 N 

 Prop Cost 2 

 +0400 Nonresidential 19i(d)2 3 N 

 Recovery 2 

 +0407 Nonresidential Real 19i(g)2 12 N 

 Prop Deprec Ded 2 

 0410 Class-Life Cost 20a(c) 12 N 

 0415 Class-Life Recovery 20a(d) 3 N 

Publication 1346 October 1, 2012 Part 2 Page 136 
 FORM 4562 PAGE 1 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0420 Class-Life 20a(e) 2 Values "HY", "MM" or 

 Convention "MQ" 

 

 0425 Class-Life Deduction 20a(g) 12 N 

 0430 12-Yr Cost 20b(c) 12 N 

 0435 12-Yr Convention 20b(e) 2 Values "HY", "MM" or 

 "MQ" 

 0440 12-Yr Deduction 20b(g) 12 N 

 0445 40-Yr Prop Date in 20c(b) 6 YYYYMM or blank 

 Service 

 0450 40-Yr Cost 20c(c) 12 N 

 0455 40-Yr Deduction 20c(g) 12 N 

 0497 Listed Property 21 12 N 

 0500 Total Depreciation 22 12 N 

 0505 Sec 263A Current 23 12 N 

 Year Cost 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 137 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0871" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0510 Record ID 6 "FRMbbb" 

 

 0511 Form Number 6 "4562bb" 

 0512 Page Number 5 "PG02b" 

 0513 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0514 Filler 1 blank 

 0515 Form Occurrence 7 N 

 Number 0000001 - 0000030 

 0762 Evidence - Yes 24a 1 "X" or blank 

 0764 Evidence - No 24a 1 "X" or blank 

 0766 Written - Yes 24b 1 "X" or blank 

 0768 Written - No 24b 1 "X" or blank 

 0773 SPCL Depreciation 25h 12 N 

 Allowance for 

 Qualified Listed 

 *0775 Description 1/ Over 26(a)1 9 AN or "STMbnn" 

 50% 

 +0780 Date Service 1/ 26(b)1 8 YYYYMMDD 

 Over 50% 

 +0790 Percent Use 1/ Over 26(c)1 6 R 

 50% 

 +0800 Cost or Basis 1/ 26(d)1 12 N 

 Over 50% 

 +0810 Deprec Basis 1/ 26(e)1 12 N 

 Over 50% 

 +0815 Recovery Period 1/ 26(f)1 2 N 

 Over 50% 

 +0822 Method 1/Over 50% 26(g)1 7 AN 

Publication 1346 October 1, 2012 Part 2 Page 138 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0830 Deprec Deduction 1/ 26(h)1 12 N 

 Over 50% 

 

 +0840 179 Expense 1/ Over 26(i)1 12 N 

 50% 

 0850 Description 2/ Over 26(a)2 9 AN 

 50% 

 0860 Date Service 2/ 26(b)2 8 YYYYMMDD 

 Over 50% 

 0870 Percent Use 2/ Over 26(c)2 6 R 

 50% 

 0880 Cost or Basis 2/ 26(d)2 12 N 

 Over 50% 

 0890 Deprec Basis 2/ 26(e)2 12 N 

 Over 50% 

 0895 Recovery Period 2/ 26(f)2 2 N 

 Over 50% 

 0902 Method 2/Over 50% 26(g)2 7 AN 

 0910 Deprec Deduction 2/ 26(h)2 12 N 

 Over 50% 

 0920 179 Expense 2/ Over 26(i)2 12 N 

 50% 

 0930 Description 3/ Over 26(a)3 9 AN 

 50% 

 0940 Dt Service 3/ Over 26(b)3 8 YYYYMMDD 

 50% 

 0950 Percent Use 3/ Over 26(c)3 6 R 

 50% 

 0960 Cost or Basis 3/ 26(d)3 12 N 

 Over 50% 

 0970 Deprec Basis 3/ 26(e)3 12 N 

 Over 50% 

 0975 Recovery Period 3/ 26(f)3 2 N 

 Over 50% 

 0985 Method 3/Over 50% 26(g)3 7 AN 

Publication 1346 October 1, 2012 Part 2 Page 139 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0990 Deprec Deduction 3/ 26(h)3 12 N 

 Over 50% 

 

 1000 179 Expense 3/ Over 26(i)3 12 N 

 50% 

 *1010 Description 1/ < or 27(a)1 10 AN or "STMbnn" 

 = 50% 

 +1020 Dt Service 1/ < or 27(b)1 8 YYYYMMDD 

 = 50% 

 +1030 Percent Use 1/ < or 27(c)1 6 R 

 = 50% 

 +1040 Cost or Basis 1/ < 27(d)1 12 N 

 or = 50% 

 +1050 Deprec Basis 1/ < 27(e)1 12 N 

 or = 50% 

 +1055 Recovery Period 1/ 27(f)1 2 N 

 < or = 50% 

 +1060 Convention 1/ < or 27(g)1 3 Values: "HY", "MM", 

 = 50% "MQ", "PRE" or blank 

 +1070 Deprec Deduction 1/ 27(h)1 12 N 

 < or = 50% 

 1090 Description 2/ < or 27(a)2 10 AN 

 = 50% 

 1100 Dt Service 2/ < or 27(b)2 8 YYYYMMDD 

 = 50% 

 1110 Percent Use 2/ < or 27(c)2 6 R 

 = 50% 

 1120 Cost or Basis 2/ < 27(d)2 12 N 

 or = 50% 

 1130 Deprec Basis 2/ < 27(e)2 12 N 

 or = 50% 

 1135 Recovery Period 2/ 27(f)2 2 N 

 < or = 50% 

 1140 Convention 2/ < or 27(g)2 3 Values: "HY", "MM", 

 = 50% "MQ", "PRE" or blank 

 1150 Deprec Deduction 2/ 27(h)2 12 N 

 < or = 50% 

Publication 1346 October 1, 2012 Part 2 Page 140 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1170 Description 3/ < or 27(a)3 10 AN 

 = 50% 

 

 1180 Dt Service 3/ < or 27(b)3 8 YYYYMMDD 

 = 50% 

 1190 Percent Use 3/ < or 27(c)3 6 R 

 = 50% 

 1200 Cost or Basis 3/ < 27(d)3 12 N 

 or = 50% 

 1210 Deprec Basis 3/ < 27(e)3 12 N 

 or = 50% 

 1215 Recovery Period 3/ 27(f)3 2 N 

 < or = 50% 

 1220 Convention 3/ < or 27(g)3 3 Values: "HY", "MM", 

 = 50% "MQ", "PRE" or blank 

 1230 Deprec Deduction 3/ 27(h)3 12 N 

 < or - 50% 

 1500 Total Depreciation 28(h) 12 N 

 1600 Total Sect 179 29(i) 12 N 

 Expense 

 *1620 Business Miles 1 30(a) 6 N or "STMbnn" 

 +1630 Commuting Miles 1 31(a) 6 N 

 +1640 Other Personal 32(a) 6 N 

 Miles 1 

 +1645 Total Miles 1 33(a) 6 N 

 1660 Business Miles 2 30(b) 6 N 

 1670 Commuting Miles 2 31(b) 6 N 

 1680 Other Personal 32(b) 6 N 

 Miles 2 

 1685 Total Miles 2 33(b) 6 N 

 1700 Business Miles 3 30(c) 6 N 

 1710 Commuting Miles 3 31(c) 6 N 

 1720 Other Personal 32(c) 6 N 

 Miles 3 

Publication 1346 October 1, 2012 Part 2 Page 141 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1725 Total Miles 3 33(c) 6 N 

 

 1740 Business Miles 4 30(d) 6 N 

 1750 Commuting Miles 4 31(d) 6 N 

 1760 Other Personal 32(d) 6 N 

 Miles 4 

 1765 Total Miles 4 33(d) 6 N 

 1780 Business Miles 5 30(e) 6 N 

 1790 Commuting Miles 5 31(e) 6 N 

 1800 Other Personal 32(e) 6 N 

 Miles 5 

 1805 Total Miles 5 33(e) 6 N 

 1820 Business Miles 6 30(f) 6 N 

 1830 Commuting Miles 6 31(f) 6 N 

 1840 Other Personal 32(f) 6 N 

 Miles 6 

 1845 Total Miles 6 33(f) 6 N 

 *1850 Vehicle Available 34(a) 6 "X", "STMbnn" or 

 Yes 1 blank 

 +1860 Vehicle Available 34(a) 1 "X" or blank 

 No 1 

 +1863 Primary Use by Over 35(a) 1 "X" or blank 

 5% Owner/Relative 

 Yes 1 

 +1867 Primary Use by Over 35(a) 1 "X" or blank 

 5% Owner/Relative 

 No 1 

 +1870 Another Vehicle Yes 36(a) 1 "X" or blank 

 1 

 +1880 Another Vehicle No 1 36(a) 1 "X" or blank 

 1910 Vehicle Available 34(b) 1 "X" or blank 

 Yes 2 

 1920 Vehicle Available 34(b) 1 "X" or blank 

 No 2 

Publication 1346 October 1, 2012 Part 2 Page 142 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1923 Primary Use by Over 35(b) 1 "X" or blank 

 5% Owner/Relative 

 Yes 2 

 

 1927 Primary Use by Over 35(b) 1 "X" or blank 

 5% Owner/Relative 

 No 2 

 1930 Another Vehicle Yes 36(b) 1 "X" or blank 

 2 

 1940 Another Vehicle No 2 36(b) 1 "X" or blank 

 1970 Vehicle Available 34(c) 1 "X" or blank 

 Yes 3 

 1980 Vehicle Available 34(c) 1 "X" or blank 

 No 3 

 1983 Primary Use by Over 35(c) 1 "X" or blank 

 5% Owner/Relative 

 Yes 3 

 1987 Primary Use by Over 35(c) 1 "X" or blank 

 5% Owner/Relative 

 No 3 

 1990 Another Vehicle Yes 36(c) 1 "X" or blank 

 3 

 2000 Another Vehicle No 3 36(c) 1 "X" or blank 

 2030 Vehicle Available 34(d) 1 "X" or blank 

 Yes 4 

 2040 Vehicle Available 34(d) 1 "X" or blank 

 No 4 

 2043 Primary Use by Over 35(d) 1 "X" or blank 

 5% Owner/Relative 

 Yes 4 

 2047 Primary Use by Over 35(d) 1 "X" or blank 

 5% Owner/Relative 

 No 4 

 2050 Another Vehicle Yes 36(d) 1 "X" or blank 

 4 

 2060 Another Vehicle No 4 36(d) 1 "X" or blank 

 2090 Vehicle Available 34(e) 1 "X" or blank 

 Yes 5 

Publication 1346 October 1, 2012 Part 2 Page 143 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2100 Vehicle Available 34(e) 1 "X" or blank 

 No 5 

 

 2103 Primary Use by Over 35(e) 1 "X" or blank 

 5% Owner/Relative 

 Yes 5 

 2107 Primary Use by Over 35(e) 1 "X" or blank 

 5% Owner/Relative 

 No 5 

 2110 Another Vehicle Yes 36(e) 1 "X" or blank 

 5 

 2120 Another Vehicle No 5 36(e) 1 "X" or blank 

 2150 Vehicle Available 34(f) 1 "X" or blank 

 Yes 6 

 2160 Vehicle Available 34(f) 1 "X" or blank 

 No 6 

 2163 Primary Use by Over 35(f) 1 "X" or blank 

 5% Owner/Relative 

 Yes 6 

 2167 Primary Use by Over 35(f) 1 "X" or blank 

 5% Owner/Relative 

 No 6 

 2170 Another Vehicle Yes 36(f) 1 "X" or blank 

 6 

 2180 Another Vehicle No 6 36(f) 1 "X" or blank 

 2190 Commuting Statement 37 1 "X" or blank 

 Yes 

 2200 Commuting Statement 37 1 "X" or blank 

 No 

 2210 Non-Commuting 38 1 "X" or blank 

 Statement Yes 

 2220 Non-Commuting 38 1 "X" or blank 

 Statement No 

 2230 All Personal Use Yes 39 1 "X" or blank 

 2240 All Personal Use No 39 1 "X" or blank 

 2250 More Than 5 Yes 40 1 "X" or blank 

Publication 1346 October 1, 2012 Part 2 Page 144 

 
 FORM 4562 PAGE 2 Depreciation and Amortization 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 2260 More Than 5 No 40 1 "X" or blank 

 

 2270 Meet Requirements 41 1 "X" or blank 

 Yes 

 2280 Meet Requirements No 41 1 "X" or blank 

 *2290 Descrip of Costs 1 42(a)1 20 AN or "STMbnn" 

 +2300 Date Amortiz. 1 42(b)1 8 YYYYMMDD 

 +2310 Amortizable Amt 1 42(c)1 12 N 

 +2320 Code Section 1 42(d)1 9 AN 

 +2330 Amortization Period 42(e)1 6 AN 

 or Percentage 1 

 +2340 Amortization 1 42(f)1 12 N 

 2350 Descrip of Costs 2 42(a)2 20 AN 

 2360 Date Amortiz. 2 42(b)2 8 YYYYMMDD 

 2370 Amortizable Amt 2 42(c)2 12 N 

 2380 Code Section 2 42(d)2 9 AN 

 2390 Amortization Period 42(e)2 6 AN 

 or Percentage 2 

 2400 Amortization 2 42(f)2 12 N 

 2410 Amortization Pre- 43 12 N 

 Current Year 

 Property 

 2420 Total Amortization 44 12 N 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 145 
 FORM 8283 PAGE 1 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1653" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8283bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0007 Reserved BMF Use 9 NO ENTRY 

 *0010 Donee Organization A 1A(a) 35 AN or "STMbnn" 

 +0015 Street Address A 1A(a) 35 AN 

 *+0019 City A 1A(a) 22 AN or "STMbnn" 

 +0023 State A 1A(a) 2 A 

 +0027 Zip Code A 1A(a) 12 N (left-justified) 

 +0028 Donated Property 1A(b) 1 NO ENTRY | 

 Vehicle Ind 

 +0029 Vehicle 1A(b) 17 NO ENTRY | 

 Identification 

 Number 

 

 *+0030 Descrip of Prop A 1A(c) 80 AN or "STMbnn" | 

 --| 

 *+0035 Contribution Date A 1A(d) 8 DT, "STMbnn", | 

 or blank 

 

 +0040 Date Acquired A 1A(e) 6 DT or VAROUS | 

 +0045 How Acquired A 1A(f) 9 AN | 

 +0050 Cost or Basis A 1A(g) 12 N | 

 +0055 Fair Market Value A 1A(h) 12 N | 

 

 Publication 1346 October 1, 2012 Part 2 Page 146 
 FORM 8283 PAGE 1 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 +0060 Qualified 1A(h) 1 "X" or blank | 

 Conservation or 

 Reduced FMV 

 Contribution 

 

 +0065 Method Used A 1A(i) 20 AN | 

 0075 Donee Organization B 1B(a) 35 AN 

 0077 Street Address B 1B(a) 35 AN 

 0079 City B 1B(a) 22 AN 

 0081 State B 1B(a) 2 A 

 0083 Zip Code B 1B(a) 12 N (left-justified) 

 0084 Donated Property 1B(b) 1 NO ENTRY | 

 Vehicle Ind 

 --| 

 0086 Vehicle 1B(b) 17 NO ENTRY | 

 Identification 

 Number 

 

 --| 

 0088 Descrip of Prop B 1B(c) 80 AN | 

 0090 Contribution Date B 1B(d) 8 DT | 

 0095 Date Acquired B 1B(e) 6 DT (YYYYMM) | 

 or VAROUS 

 0100 How Acquired B 1B(f) 9 AN | 

 0105 Cost or Basis B 1B(g) 12 N | 

 0110 Fair Market Value B 1B(h) 12 N | 

 0115 Qualified 1B(h) 1 "X" or blank | 

 Conservation or 

 Reduced FMV 

 Contribution 

 

 0120 Method used B 1B(i) 20 AN | 

 0130 Donee Organization C 1C(a) 35 AN 

 0132 Street Address C 1C(a) 35 AN 

 0134 City C 1C(a) 22 AN 

 0136 State C 1C(a) 2 A 

 

 Publication 1346 October 1, 2012 Part 2 Page 147 
 FORM 8283 PAGE 1 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0138 Zip Code C 1C(a) 12 N (left-justified) 

 

 0139 Donated Property 1C(b) 1 NO ENTRY | 

 Vehicle Ind 

 --| 

 0141 Vehicle 1C(b) 17 NO ENTRY | 

 Identification 

 Number 

 

 0142 Descrip of Prop C 1C(c) 80 AN | 

 --| 

 0145 Contribution Date C 1C(d) 8 DT | 

 0150 Date Acquired C 1C(e) 6 DT (YYYYMM) | 

 or VAROUS 

 0155 How Acquired C 1C(f) 9 AN | 

 0160 Cost or Basis C 1C(g) 12 N | 

 0165 Fair Market Value C 1C(h) 12 N | 

 0170 Qualified 1C(h) 1 "X" or blank | 

 Conservation or 

 Reduced FMV 

 Contribution 

 

 0180 Method Used C 1C(i) 20 AN | 

 0200 Donee Organization D 1D(a) 35 AN 

 0205 Street Address D 1D(a) 35 AN 

 0209 City D 1D(a) 22 AN 

 0213 State D 1D(a) 2 A 

 0217 Zip Code D 1D(a) 12 N (left-justified) 

 0218 Donated Property 1D(b) 1 NO ENTRY | 

 Vehicle Ind 

 0219 Vehicle 1D(b) 17 NO ENTRY | 

 Identification 

 Number 

 

 0220 Descrip of Prop D 1D(c) 80 AN | 

 --| 

 0230 Contribution Date D 1D(d) 8 DT | 

 

 Publication 1346 October 1, 2012 Part 2 Page 148 
 FORM 8283 PAGE 1 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0240 Date Acquired D 1D(e) 6 DT (YYYYMM) | 

 or VAROUS 

 

 0250 How Acquired D 1D(f) 9 AN | 

 0260 Cost or Basis D 1D(g) 12 N | 

 0270 Fair Market Value D 1D(h) 12 N | 

 0280 Qualified 1D(h) 1 "X" or blank | 

 Conservation or 

 Reduced FMV 

 Contribution 

 

 0290 Method Used D 1D(i) 20 AN | 

 0310 Donee Organization E 1E(a) 35 AN 

 0315 Street Address E 1E(a) 35 AN 

 0319 City E 1E(a) 22 AN 

 0323 State E 1E(a) 2 A 

 0327 Zip Code E 1E(a) 12 N (left-justified) 

 0328 Donated Property 1E(b) 1 NO ENTRY | 

 Vehicle Ind 

 0329 Vehicle 1E(b) 17 NO ENTRY | 

 Identification 

 Number 

 

 0330 Descrip of Prop E 1E(c) 80 AN | 

 --| 

 0340 Contribution Date E 1E(d) 8 DT | 

 0350 Date Acquired E 1E(e) 6 DT (YYYYMM) | 

 or VAROUS 

 0360 How Acquired E 1E(f) 9 AN | 

 0370 Cost or Basis E 1E(g) 12 N | 

 0380 Fair Market Value E 1E(h) 12 N | 

 0390 Qualified 1E(h) 1 "X" or blank | 

 Conservation or 

 Reduced FMV 

 Contribution 

 

 0400 Method Used E 1E(i) 20 AN | 

 

 Publication 1346 October 1, 2012 Part 2 Page 149 
 FORM 8283 PAGE 1 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0403 Qualified 6 "STMbnn" or blank 

 Conservation or FMV 

 Statement 

 

 0406 Form 1098C Received I 1 NO ENTRY | 

 Indicator 

 0409 Equivalent I 1 NO ENTRY | 

 Contemporaneous Ack 

 Received Indicator 

 

 0412 Equivalent I 6 NO ENTRY | 

 Contemporaneous Ack 

 Stmnt 

 

 0415 Reserved BMF Use 1 6 NO ENTRY 

 0418 Reserved BMF Use 2a 1 NO ENTRY 

 *0420 Property ID Letter 2a 6 AN (Values "A, B, C, D, 

 E" or "STMbnn") 

 +0430 Amount This Year 2b(1) 12 N 

 +0440 Amount Prior Year 2b(2) 12 N 

 +0450 Name Donee 2c 35 AN 

 *+0460 Number & Street 2c 35 AN or "STMbnn" 

 +0470 City 2c 22 AN 

 +0473 State 2c 2 A 

 +0476 Zip Code 2c 12 N 

 *+0480 Place Kept 2d 25 AN or "STMbnn" 

 +0490 Name of Person 2e 35 AN 

 0500 Restriction Yes 3a 1 "X" or blank 

 @0510 Restriction 3a 6 "STMbnn" or blank 

 Statement 

 0520 Restriction No 3a 1 "X" or blank 

 0530 Give Rights Yes 3b 1 "X" or blank 

 @0540 Give Rights Yes 3b 6 "STMbnn" or blank 

 Statement 

 0550 Give Rights No 3b 1 "X" or blank 

 

 Publication 1346 October 1, 2012 Part 2 Page 150 
 FORM 8283 PAGE 1 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0560 Restriction on Use 3c 1 "X" or blank 

 Yes 

 

 @0570 Restriction on Use 3c 6 "STMbnn" or blank 

 Statement 

 0580 Restriction on Use 3c 1 "X" or blank 

 No 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 151 

 
 FORM 8283 PAGE 2 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "1172" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0590 Record ID 6 "FRMbbb" 

 

 0591 Form Number 6 "8283bb" 

 0592 Page Number 5 "PG02b" 

 0593 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0594 Filler 1 blank 

 0595 Form Occurrence 7 N 

 Number 0000001 - 0000004 

 0610 BMF Use Only 9 NO ENTRY 

 0620 Form 1098C Received I 1 NO ENTRY | 

 Indicator 

 0625 Equivalent I 1 NO ENTRY | 

 Contemporaneous Ack 

 Received Indicator 

 

 0630 Equivalent I 6 NO ENTRY | 

 Contemporaneous Ack 

 Stmnt 

 

 0631 Property Type-Art 4a 1 "X" or blank | 

 $20,000 or More 

 0632 Qualified 4b 1 "X" or blank | 

 Conservation 

 Contribution 

 

 0633 Equipment 4c 1 "X" or blank | 

 0634 Property Type-Art 4d 1 "X" or blank | 

 Less Than $20,000 

 0635 Other Real Estate 4e 1 "X" or blank | 

 0636 Securities 4f 1 "X" or blank | 

 0637 Collectibles 4g 1 "X" or blank | 

 Publication 1346 October 1, 2012 Part 2 Page 152 
 FORM 8283 PAGE 2 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0638 Intellectual 4h 1 "X" or blank | 

 Property 

 

 0639 Vehicles 4i 1 NO ENTRY | 

 0640 Property Type-Other 4j 1 "X" or blank | 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 *0650 Descrip of Prop (A) 5A(a) 80 AN or "STMbnn" 

 

 --| 

 *+0652 Summary Condition 5A(b) 30 AN, "STMbnn", | 

 (A) or blank 

 

 +0654 Fair Market value 5A(c) 12 N 

 (A) 

 +0660 Date Acquired (A) 5A(d) 6 DT (YYYYMM) 

 +0675 How Acquired (A) 5A(e) 11 AN 

 +0680 Cost or Basis (A) 5A(f) 12 N 

 *+0690 Bargain Sale (A) 5A(g) 12 N or "STMbnn" 

 +0700 Amt of Deductions 5A(h) 12 N 

 (A) 

 +0710 Ave. Trdg. Price(A) 5A(i) 12 N 

 0720 Descrip of Prop (B) 5B(a) 80 AN 

 --| 

 0722 Summary Condition 5B(b) 30 AN 

 (B) 

 

 0724 Fair Market value(B) 5B(c) 12 N 

 0730 Date Acquired (B) 5B(d) 6 DT (YYYYMM) 

 0740 How Acquired (B) 5B(e) 11 AN 

 0750 Cost or Basis (B) 5B(f) 12 N 

 0760 Bargain Sale (B) 5B(g) 12 N 

 

 Publication 1346 October 1, 2012 Part 2 Page 153 
 FORM 8283 PAGE 2 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0770 Amt of Deductions 5B(h) 12 N 

 (B) 

 

 0780 Ave. Trdg. Price(B) 5B(i) 12 N 

 0790 Descrip of Prop (C) 5C(a) 80 AN 

 --| 

 0792 Summary Condition 5C(b) 30 AN 

 (C) 

 

 0794 Fair Market value(C) 5C(c) 12 N 

 0800 Date Acquired (C) 5C(d) 6 DT (YYYYMM) 

 0810 How Acquired (C) 5C(e) 11 AN 

 0820 Cost or Basis (C) 5C(f) 12 N 

 0830 Bargain Sale (C) 5C(g) 12 N 

 0840 Amt of Deductions 5C(h) 12 N 

 (C) 

 0850 Ave. Trdg. Price (C) 5C(i) 12 N 

 0860 Descrip of Prop (D) 5D(a) 80 AN 

 --| 

 0870 Summary Condition 5D(b) 30 AN 

 (D) 

 

 0880 Fair Market value 5D(c) 12 N 

 (D) 

 0890 Date Acquired (D) 5D(d) 6 DT (YYYYMM) 

 0900 How Acquired (D) 5D(e) 11 AN 

 0910 Cost or Basis (D) 5D(f) 12 N 

 0920 Bargain Sale (D) 5D(g) 12 N 

 0930 Amt of Deductions 5D(h) 12 N 

 (D) 

 0940 Ave. Trdg. Price(D) 5D(i) 12 N 

 0950 Identifying Letters II 4 A - Value: A, B, C 

 of Items $500 or and/or D 

 Less 

 

 0960 Description of Items II 80 AN 

 

 Publication 1346 October 1, 2012 Part 2 Page 154 
 FORM 8283 PAGE 2 Noncash Charitable Contributions 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0965 Appraiser Signature III 35 AN 

 

 0975 Appraiser Title III 22 AN 

 0985 Date Signed III 8 DT (YYYYMMDD) 

 0995 Business Address III 35 AN 

 1005 Identifying Number III 9 N 

 1015 City III 22 AN 

 1017 State III 2 A 

 1019 Zip Code III 12 N (left justified) 

 1025 Date Received IV 8 DT 

 1027 Use of The Property IV 1 "X" or blank 

 for An Unrelated 

 Use Box - Yes 

 

 1033 Use of The Property IV 1 "X" or blank 

 for An Unrelated 

 Use Box - No 

 

 1035 Donee Name IV 35 AN 

 1045 Employer ID IV 9 N 

 1055 Number & Street IV 35 AN 

 1065 City IV 22 AN 

 1075 State IV 2 A 

 1085 Zip Code IV 12 N 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 155 

 
 FORM 8829 Expenses for Business Use of Your Home 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0701" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8829bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000032 

 0010 Name of Proprietor 35 A 

 0020 SSN of Proprietor 9 N 

 0030 Business Use Square 1 6 N 

 Feet 

 0040 Total Home Square 2 6 N 

 Feet 

 0050 Business Square 3 6 R 

 Feet Percent 

 0060 Business Use Hours 4 4 N 

 0065 Total Hours 5 4 N 

 Available 

 0070 Business Hours 6 6 R 

 Percent 

 0080 Business Percentage 7 6 R 

 @0085 Attach Computation 7 6 "STMbnn" or blank 

 0090 Tentative Profit/ 8 12 N 

 Loss Schedule C 

 0100 Casualty Loss Direct 9a 12 N 

 0110 Casualty Loss 9b 12 N 

 Indirect 

 

Publication 1346 October 1, 2012 Part 2 Page 156 

 
 FORM 8829 Expenses for Business Use of Your Home 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0120 Deductible Mortgage 10a 12 N 

 Interest Direct 

 

 0130 Deductible Mortgage 10b 12 N 

 Interest Indirect 

 0140 Real Estate Taxes 11a 12 N 

 Direct 

 0150 Real Estate Taxes 11b 12 N 

 Indirect 

 0160 Direct Deducted 12a 12 N 

 Subtotal 

 0170 Indirect Deducted 12b 12 N 

 Subtotal 

 0180 Allowable Indirect 13b 12 N 

 Deducted Expenses 

 0190 Deductible Net 14 12 N 

 0200 Reduced Profit/Loss 15 12 N 

 0210 Non-Deductible 16a 12 N 

 Mortgage Interest 

 Direct 

 0220 Non-Deductible 16b 12 N 

 Mortgage Interest 

 Indirect 

 0230 Insurance Direct 17a 12 N 

 0240 Insurance Indirect 17b 12 N 

 0245 Rent 18a 12 N 

 0247 Rent 18b 12 N 

 0250 Repairs/Maint. 19a 12 N 

 Direct 

 0260 Repairs/Maint. 19b 12 N 

 Indirect 

 0270 Utilities Direct 20a 12 N 

 0280 Utilities Indirect 20b 12 N 

 0290 Other Expenses 21a 12 N 

 Direct 

 

Publication 1346 October 1, 2012 Part 2 Page 157 

 
 FORM 8829 Expenses for Business Use of Your Home 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0300 Other Expenses 21b 12 N 

 Indirect 

 

 0310 Direct Non-Deducted 22a 12 N 

 Subtotal 

 0320 Indirect Non- 22b 12 N 

 Deducted Subtotal 

 0330 Allowable Indirect 23 12 N 

 Non-Deducted 

 Expenses 

 0340 Operating Expenses 24 12 N 

 Carryover 

 0350 Non-Deductible Net 25 12 N 

 0360 Allowable Operating 26 12 N 

 Expenses 

 0370 Casualty Loss and 27 12 N 

 Depreciation Limit 

 0380 Non-Deductible 28 12 N 

 Casualty Loss 

 0390 Home Depreciation 29 12 N 

 Part III 

 0400 Excess Casualty 30 12 N 

 Losses & Deprec. 

 Carryover 

 0410 Casualty Losses and 31 12 N 

 Depreciation Net 

 0420 Allowable Casualty 32 12 N 

 Losses and 

 Depreciation 

 0430 Total Allowable 33 12 N 

 Expenses 

 0440 Form 4684 Casualty 34 12 N 

 Losses 

 0450 Schedule C 35 12 N 

 Allowable Expenses 

 0460 Home Adjusted Basis 36 12 N 

 or Fair Market 

Publication 1346 October 1, 2012 Part 2 Page 158 

 
 FORM 8829 Expenses for Business Use of Your Home 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 @0465 Attach Schedule 36 6 "STMbnn" or blank 

 

 0470 Land Value 37 12 N 

 0480 Building Value 38 12 N 

 0490 Building Value- 39 12 N 

 Business 

 0500 Home Depreciation 40 6 R (Please see Part I, 

 Percent Sect 5.01.2.b) 

 0510 Allowable Home 41 12 N 

 Depreciation 

 @0515 Attach Schedule 41 6 "STMbnn" or blank 

 0520 Unallowed Operating 42 12 N 

 Expenses 

 0530 Unallowed Excess 43 12 N 

 Casualty Losses and 

 Depreciation 

 Record Terminus Character 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 159 

 
 FORM 8863 PAGE 1 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0260" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8863bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Tentative American 1 12 N | 

 Opportunity Credit 

 0020 Enter Specified AGI 2 12 N, (90000 or 180000) | 

 Amt for Filing 

 Status 

 

 0030 Modified AGI Amount 3 12 N | 

 --| 

 0040 Subtract AGI from 4 12 N | 

 Amount 

 

 0050 Specified Amount 5 12 N, (10000 or 20000) | 

 Per Filing Status 

 0060 Calculate Tentative 6 6 R | 

 Education Ratio 

 0070 Ineligible for 7 1 "X" or blank | 

 Refundable Amer Opp 

 Credit Box 

 

 0080 Calc Tentative 7 12 N | 

 Education Cr Amt 

 0090 Refundable American 8 12 N | 

 Opportunity Credit 

 Publication 1346 October 1, 2012 Part 2 Page 160 

 
 FORM 8863 PAGE 1 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0100 Tentative Educ 9 12 N | 

 Credit Less Rfdb Cr 

 Amt 

 

 --| 

 0110 Total Qualified 10 12 N | 

 Expenses Amt 

 

 0120 Smaller of Total or 11 12 N | 

 Specified Amt 

 0130 Tent Lifetime 12 12 N | 

 Learning Credit Amt 

 0140 Enter Specified 13 12 N (62000 or 124000) | 

 Lifetime AGI Amt 

 Per FS 

 

 0150 Modified AGI 14 12 N | 

 0160 Subtract AGI from 15 12 N | 

 Amount 

 0170 Enter Specified 16 12 N (10000 or 20000) | 

 Lifetime Amt Per 

 Filing Status 

 

 --| 

 0180 Calc Tentative 17 6 R | 

 Education Ratio 

 

 0190 Calc Tentative 18 12 N | 

 Education Credit Amt 

 0200 Nonrefundable 19 12 N | 

 Education Credits 

 Amt 

 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 161 

 
 FORM 8863 PAGE 2 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0663" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0205 Record ID 6 "FRMbbb" 

 

 0206 Form Number 6 "8863bb" 

 0207 Page Number 5 "PG02b" 

 0208 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0209 Filler 1 blank 

 0210 Form Occurrence 7 N | 

 Number 0000001 - 0000008 

 0220 Student's First Name 20 10 AN | 

 0230 Student's Last Name 20 15 AN | 

 0240 Student's Name 20 4 First 4 significant | 

 Control characters of student's 

 last name, no leading 

 or embedded spaces; 

 allowable characters 

 are alpha, hyphen or 

 space (see special 

 Instructions) 

 

 0250 Student's SSN 21 9 N | 

 0260 Name of Institution 22a 35 AN | 

 1 

 0270 Street Address 22a(1) 35 AN, Allowable special | 

 characters are space, 

 slash, hyphen and 

 Literal "NONE", or 

 blank 

 

 0280 City 22a(1) 22 A, Allowable special | 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 Publication 1346 October 1, 2012 Part 2 Page 162 
 FORM 8863 PAGE 2 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0290 State Abbreviation 22a(1) 2 A (Standard Postal | 

 State Abbreviations) 

 or blank 

 

 0300 Zip Code 22a(1) 12 N or blank | 

 0400 Foreign Country 22a(1) 35 AN, Allowable special | 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 0410 Foreign Street 22a(1) 35 AN, Allowable special | 

 Address characters are space, 

 slash, and hyphen 

 or blank 

 

 0420 Foreign Province/ 22a(1) 17 AN, Allowable special | 

 County characters are space, 

 slash, and hyphen 

 or blank 

 

 0430 Foreign City/State 22a(1) 35 AN, Allowable special | 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 0440 Foreign Postal Code 22a(1) 16 AN, Allowable special | 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 0450 Current Year F1098- 22a(2) 1 "X" or blank | 

 T Received Yes 

 Checkbox 

 

 0460 Current Year F1098- 22a(2) 1 "X" or blank | 

 T Received No 

 Checkbox 

 

 0470 Prior Yr Form 1098- 22a(3) 1 "X" or blank | 

 T Received Yes 

 Checkbox 

 

 0480 Prior Yr Form 1098- 22a(3) 1 "X" or blank | 

 T Received No 

 Checkbox 

 

 0490 Federal ID of 22a(4) 9 N | 

 Institution 1 

 0500 Name of Institution 22b 35 AN or blank | 

 2 

 

 Publication 1346 October 1, 2012 Part 2 Page 163 
 FORM 8863 PAGE 2 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0510 Street Address 22b(1) 35 AN, Allowable special | 

 characters are space, 

 slash, hyphen and 

 Literal "NONE", or 

 blank 

 

 --| 

 0520 City 22b(1) 22 A, Allowable special | 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 --| 

 0530 State Abbreviation 22b(1) 2 A (Standard Postal | 

 State Abbreviations) 

 or blank 

 

 --| 

 0540 Zip Code 22b(1) 12 N or blank | 

 0550 Foreign Country 22b(1) 35 AN, Allowable special | 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 0560 Foreign Street 22b(1) 35 AN, Allowable special | 

 Address characters are space, 

 slash, and hyphen 

 or blank 

 

 0570 Foreign Province/ 22b(1) 17 AN, Allowable special | 

 County characters are space, 

 slash, and hyphen 

 or blank 

 

 0580 Foreign City/State 22b(1) 35 AN, Allowable special | 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 0590 Foreign Postal Code 22b(1) 16 AN, Allowable special | 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 0600 Current Year F1098- 22b(2) 1 "X" or blank | 

 T Received Yes 

 Checkbox 

 

 0610 Current Year F1098- 22b(2) 1 "X" or blank | 

 T Received No 

 Checkbox 

 

 Publication 1346 October 1, 2012 Part 2 Page 164 
 FORM 8863 PAGE 2 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0620 Prior Yr Form 1098- 22b(3) 1 "X" or blank | 

 T Received Yes 

 Checkbox 

 

 0630 Prior Yr Form 1098- 22b(3) 1 "X" or blank | 

 T Received No 

 Checkbox 

 

 0640 Federal ID of 22b(4) 9 N or blank | 

 Institution 2 

 0650 Prior Year Credit 23 1 "X" or blank | 

 Claimed Yes Checkbox 

 0660 Prior Year Credit 23 1 "X" or blank | 

 Claimed No Checkbox 

 0670 Academic Period 24 1 "X" or blank | 

 Eligible Student 

 Yes Box 

 

 0680 Academic Period 24 1 "X" or blank | 

 Eligible Student No 

 Box 

 

 0690 Post Secondary 25 1 "X" or blank | 

 Education Yes Box 

 0700 Post Secondary 25 1 "X" or blank | 

 Education No Box 

 0710 Drug Felony 26 1 "X" or blank | 

 Conviction Yes Box 

 0720 Drug Felony 26 1 "X" or blank | 

 Conviction No Box 

 0730 American Opp Qlfy 27 12 N | 

 Expenses Amount 

 0740 American Opp Qlfy 28 12 N | 

 Expenses Less $2,000 

 0750 Amer Opp Allbl 29 12 N | 

 Expenses Times Pct 

 Amt 

 

 0760 Amer Opp Credit Net 30 12 N | 

 Calc Expenses Amt 

 0770 Lifetime Qlfy 31 12 N | 

 Expenses Amt 

 

 Publication 1346 October 1, 2012 Part 2 Page 165 
 FORM 8863 PAGE 2 Education Credits (American Opportunity 

 and ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 166 
 FORM 8867 PAGE 1 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0101" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8867bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0008 Name of Paid 1 35 AN, allowable special | 

 Preparer characters are: space, 

 less-than (<), hyphen (-) 

 and ampersand 

 

 0010 Enter PTIN 1 9 N, PNNNNNNNN | 

 0020 Txpyr Filing Status 2 1 "X" or blank 

 MFS Yes Box 

 0030 Txpyr Filing Status 2 1 "X" or blank 

 MFS No Box 

 0040 Txpyr (and Spouse) 3 1 "X" or blank 

 Have Work SSN(s) 

 Yes Box 

 

 0050 Txpyr (and Spouse) 3 1 "X" or blank 

 Have Work SSN(s) No 

 Box 

 

 0060 Txpyr Filing F2555 4 1 "X" or blank 

 or F2555-EZ Yes Box 

 0070 Txpyr Filing F2555 4 1 "X" or blank 

 or F2555-EZ No Box 

 0080 Txpyr Non-resident 5a 1 "X" or blank 

 Alien Part of year 

 Yes Box 

 

 Publication 1346 October 1, 2012 Part 2 Page 167 
 FORM 8867 PAGE 1 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0090 Txpyr Non-resident 5a 1 "X" or blank 

 Alien Part of year 

 No Box 

 

 0100 Txpyr Filing Status 5b 1 "X" or blank 

 MFJ Yes Box 

 0110 Txpyr Filing Status 5b 1 "X" or blank 

 MFJ No Box 

 0120 Investment Income 6 1 "X" or blank 

 More Than Limit Yes 

 Box 

 

 0130 Investment Income 6 1 "X" or blank 

 More Than Limit No 

 Box 

 

 0140 Txpyr (or Spouse) a 7 1 "X" or blank 

 Qualifying Child 

 Yes Box 

 

 0150 Txpyr (or Spouse) a 7 1 "X" or blank 

 Qualifying Child No 

 Box 

 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 168 
 FORM 8867 PAGE 2 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0231" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0161 Record ID 6 "FRMbbb" 

 

 0162 Form Number 6 "8867bb" 

 0163 Page Number 5 "PG02b" 

 0164 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0165 Filler 1 blank 

 0166 Form Occurrence 7 N 

 Number 0000001 

 0170 Name for Child 1 8(1) 35 AN, Allowable Special 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 0180 Child 1 Met 9(1) 1 "X" or blank 

 Relationship Test 

 Yes Box 

 

 0190 Child 1 Met 9(1) 1 "X" or blank 

 Relationship Test 

 No Box 

 

 0200 Either is True for 10(1) 1 "X" or blank 

 Child 1 Yes Box 

 0210 Either is True for 10(1) 1 "X" or blank 

 Child 1 No Box 

 0220 Child 1 Lived with 11(1) 1 "X" or blank 

 TP in US More Than 

 1/2 YR - Yes 

 

 0230 Child 1 Lived with 11(1) 1 "X" or blank 

 TP in US More Than 

 1/2 YR - No 

 

 0240 Child 1 Met Age 12(1) 1 "X" or blank 

 Conditions Yes Box 

 Publication 1346 October 1, 2012 Part 2 Page 169 

 
 FORM 8867 PAGE 2 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0250 Child 1 Met Age 12(1) 1 "X" or blank 

 Conditions No Box 

 

 0260 Another TP Could 13a(1) 1 "X" or blank 

 Ans Yes for Child 1 

 Yes Box 

 

 0270 Another TP Could 13a(1) 1 "X" or blank 

 Ans Yes for Child 1 

 No Box 

 

 0280 Relationship of 13b(1) 12 "SON","DAUGHTER", 

 Child 1 "STEPCHILD", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW", 

 "SISTER", "BROTHER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 "STEPSISTER", 

 or blank 

 

 0290 Child 1 Qualify 13c(1) 1 "X" or blank 

 Under Tiebreaker 

 Rules Yes Box 

 

 0300 Child 1 Qualify 13c(1) 1 "X" or blank 

 Under Tiebreaker 

 Rules No Box 

 

 0310 Child 1 Qualify 13c(1) 1 "X" or blank 

 Under Tiebreaker 

 "DON'T KNOW" Box 

 

 0320 Qualifying Child 1 14(1) 1 "X" or blank 

 Has Work SSN Yes Box 

 0330 Qualifying Child 1 14(1) 1 "X" or blank 

 Has Work SSN No Box 

 0340 Name for Child 2 8(2) 35 AN, Allowable Special 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 0350 Child 2 Met 9(2) 1 "X" or blank 

 Relationship Test 

 Yes Box 

 

 Publication 1346 October 1, 2012 Part 2 Page 170 

 
 FORM 8867 PAGE 2 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0360 Child 2 Met 9(2) 1 "X" or blank 

 Relationship Test 

 No Box 

 

 0370 Either is True for 10(2) 1 "X" or blank 

 Child 2 Yes Box 

 0380 Either is True for 10(2) 1 "X" or blank 

 Child 2 No Box 

 0390 Child 2 Lived with 11(2) 1 "X" or blank 

 TP in US More Than 

 1/2 YR - Yes 

 

 0400 Child 2 Lived with 11(2) 1 "X" or blank 

 TP in US More Than 

 1/2 YR - No 

 

 0410 Child 2 Met Age 12(2) 1 "X" or blank 

 Conditions Yes Box 

 0420 Child 2 Met Age 12(2) 1 "X" or blank 

 Conditions No Box 

 0430 Another TP Could 13a(2) 1 "X" or blank 

 Ans Yes for Child 2 

 Yes Box 

 

 0440 Another TP Could 13a(2) 1 "X" or blank 

 Ans Yes for Child 2 

 No Box 

 

 0450 Relationship of 13b(2) 12 "SON","DAUGHTER", 

 Child 2 "STEPCHILD", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW", 

 "SISTER", "BROTHER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 "STEPSISTER", 

 or blank 

 

 0460 Child 2 Qualify 13c(2) 1 "X" or blank 

 Under Tiebreaker 

 Rules Yes Box 

 

 0470 Child 2 Qualify 13c(2) 1 "X" or blank 

 Under Tiebreaker 

 Rules No Box 

 

 

 Publication 1346 October 1, 2012 Part 2 Page 171 

 
 FORM 8867 PAGE 2 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0480 Child 2 Qualify 13c(2) 1 "X" or blank 

 Under Tiebreaker 

 "DON'T KNOW" Box 

 

 0490 Qualifying Child 2 14(2) 1 "X" or blank 

 Has Work SSN Yes Box 

 0500 Qualifying Child 2 14(2) 1 "X" or blank 

 Has Work SSN No Box 

 0510 Name for Child 3 8(3) 35 AN, Allowable Special 

 characters are space, 

 slash, and hyphen 

 or blank 

 

 0520 Child 3 Met 9(3) 1 "X" or blank 

 Relationship Test 

 Yes Box 

 

 0530 Child 3 Met 9(3) 1 "X" or blank 

 Relationship Test 

 No Box 

 

 0540 Either is True for 10(3) 1 "X" or blank 

 Child 3 Yes Box 

 0550 Either is True for 10(3) 1 "X" or blank 

 Child 3 No Box 

 0560 Child 3 Lived With 11(3) 1 "X" or blank 

 TP in US More Than 

 1/2 YR - Yes 

 

 0570 Child 3 Lived With 11(3) 1 "X" or blank 

 TP in US More Than 

 1/2 YR - No 

 

 0580 Child 3 Met Age 12(3) 1 "X" or blank 

 Conditions Yes Box 

 0590 Child 3 Met Age 12(3) 1 "X" or blank 

 Conditions No Box 

 0600 Another TP Could 13a(3) 1 "X" or blank 

 Ans Yes for Child 3 

 Yes Box 

 

 0610 for Child 3 Yes Box 13a(3) 1 "X" or blank 

 for Child 3 No Box 

 

 Publication 1346 October 1, 2012 Part 2 Page 172 

 
 FORM 8867 PAGE 2 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0620 Relationship of 13b(3) 12 "SON","DAUGHTER", 

 Child 3 "STEPCHILD", 

 "FOSTER CHILD", 

 "GRANDCHILD", 

 "NIECE", "NEPHEW", 

 "SISTER", "BROTHER", 

 "HALF BROTHER", 

 "HALF SISTER", 

 "STEPBROTHER", 

 "STEPSISTER", 

 or blank 

 

 0630 Child 3 Qualify 13c(3) 1 "X" or blank 

 Under Tiebreaker 

 Rules Yes Box 

 

 0640 Child 3 Qualify 13c(3) 1 "X" or blank 

 Under Tiebreaker 

 Rules No Box 

 

 0650 Child 3 Qualify 13c(3) 1 "X" or blank 

 Under Tiebreaker 

 "Don't Know" Box 

 

 0660 Qualifying Child 3 14(3) 1 "X" or blank || 

 Has Work SSN Yes Box 

 0670 Qualifying Child 3 14(3) 1 "X" or blank || 

 Has Work SSN No Box 

 0680 Earned Income and 15 1 "X" or blank 

 AGI Below Limit Yes 

 Box 

 

 0690 Earned Income and 15 1 "X" or blank 

 AGI Below Limit No 

 Box 

 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 173 

 
 FORM 8867 PAGE 3 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0067" for Fixed; | 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0701 Record ID 6 "FRMbbb" 

 

 0702 Form Number 6 "8867bb" 

 0703 Page Number 5 "PG03b" 

 0704 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0705 Filler 1 blank 

 0706 Form Occurrence 7 N 

 Number 0000001 

 0710 Main Home in US for 16 1 "X" or blank 

 More Than 6 mos. 

 Yes Box 

 

 0720 Main Home in US for 16 1 "X" or blank 

 More Than 6 mos. No 

 Box 

 

 0730 TP or Spouse Age 25 17 1 "X" or blank 

 But Under 65 Yes Box 

 0740 TP or Spouse Age 25 17 1 "X" or blank 

 But Under 65 No Box 

 0750 TP (or Spouse) 18 1 "X" or blank 

 Eligible 

 Dependent(s) Yes Box 

 

 0760 TP (or Spouse) 18 1 "X" or blank 

 Eligible 

 Dependent(s) No Box 

 

 0770 Earned Income and 19 1 "X" or blank 

 AGI Below Limit Yes 

 Box 

 

 0780 Earned Income and 19 1 "X" or blank 

 AGI Below Limit No 

 Box 

 

 Publication 1346 October 1, 2012 Part 2 Page 174 
 FORM 8867 PAGE 3 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0790 TP Provided Info or 20 1 "X" or blank 

 Obtained Yes Box 

 

 0800 TP Provided Info or 20 1 "X" or blank 

 Obtained No Box 

 0810 Completed EIC or 21 1 "X" or blank 

 Own Worksheet Yes 

 Box 

 

 0820 Completed EIC or 21 1 "X" or blank 

 Own Worksheet No Box 

 0830 Asked Why Parents 22 1 "X" or blank | 

 Not Claiming Child? 

 Yes Box 

 

 0840 Asked Why Parents 22 1 "X" or blank | 

 Not Claiming Child? 

 No Box 

 

 0845 Asked Why Parents 22 1 "X" or blank | 

 Not Claiming Child? 

 N/A Box 

 

 0850 Explained 23 1 "X" or blank | 

 Tiebreaker Rules? 

 Yes Box 

 

 0860 Explained 23 1 "X" or blank | 

 Tiebreaker Rules? 

 No Box 

 

 0865 Explained 23 1 "X" or blank | 

 Tiebreaker Rules? 

 N/A Box 

 

 0870 Additional 24 1 "X" or blank | 

 Questions Asked? 

 Yes Box 

 

 0880 Additional 24 1 "X" or blank | 

 Questions Asked? No 

 Box 

 

 0885 Additional 24 1 "X" or blank | 

 Questions Asked? 

 N/A Box 

 

 0890 Additional 25 1 "X" or blank | 

 Questions 

 Documented? Yes Box 

 

 Publication 1346 October 1, 2012 Part 2 Page 175 
 FORM 8867 PAGE 3 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0900 Additional 25 1 "X" or blank | 

 Questions 

 Documented? No Box 

 

 0905 Additional 25 1 "X" or blank | 

 Questions 

 Documented? N/A Box 

 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 --| 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 176 
 FORM 8867 PAGE 4 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0316" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 1251 Record ID 6 "FRMbbb" 

 

 1252 Form Number 6 "8867bb" 

 1253 Page Number 5 "PG04b" 

 1254 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 1255 Filler 1 blank 

 1256 Form Occurrence 7 N 

 Number 0000001 

 1300 No Qualifying Child 26a 1 "X" or blank 

 Box 

 1305 School Records or 26b 1 "X" or blank 

 Statement Box 

 1310 Landlord or 26c 1 "X" or blank 

 Property Mgmt 

 Statement Box 

 

 1315 Health Care 26d 1 "X" or blank 

 Provider Statement 

 Box 

 

 1320 Medical Records Box 26e 1 "X" or blank 

 1325 Child Care Provider 26f 1 "X" or blank 

 Records Box 

 1330 Placement Agency 26g 1 "X" or blank 

 Statement Box 

 1335 Social Service 26h 1 "X" or blank 

 Records or 

 Statement Box 

 

 1340 Place of Worship 26i 1 "X" or blank 

 Statement Box 

 Publication 1346 October 1, 2012 Part 2 Page 177 

 
 FORM 8867 PAGE 4 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1345 Indian Tribal 26j 1 "X" or blank 

 Official Statement 

 Box 

 

 1350 Employer Statement 26k 1 "X" or blank 

 Box 

 1355 Other (specify) 26l 1 "X" or blank 

 Checkbox 

 *1360 Other (specify) 26l 80 AN, "STMbnn" or blank 

 (Allowable special 

 characters are slash, 

 hyphen, and space) 

 

 1365 Did Not Rely on Doc 26m 1 "X" or blank 

 File Notated Box 

 1370 Did Not Rely on 26n 1 "X" or blank 

 Documents Box 

 1375 No Disabled Child 26o 1 "X" or blank 

 Box 

 1380 Doctor Statement Box 26p 1 "X" or blank 

 1385 Other Health Care 26q 1 "X" or blank 

 Provider Statement 

 Box 

 

 1390 Social Services Ag 26r 1 "X" or blank 

 or Prog Statement 

 Box 

 

 1395 Other (specify) 26s 1 "X" or blank 

 Checkbox 

 *1400 Other (specify) 26s 80 AN, "STMbnn" or blank 

 (Allowable special 

 characters are slash, 

 hyphen, and space) 

 

 1410 Did Not Rely on Doc 26t 1 "X" or blank 

 File Notated Box 

 1420 Did Not Rely on 26u 1 "X" or blank 

 Documents Box 

 1430 No Schedule C Box 27a 1 "X" or blank 

 1440 Business License Box 27b 1 "X" or blank 

 

 Publication 1346 October 1, 2012 Part 2 Page 178 
 FORM 8867 PAGE 4 Paid Preparer's Earned Income Credit 

 Checklist 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 1450 Forms 1099 Box 27c 1 "X" or blank 

 

 1460 Records of Gross 27d 1 "X" or blank 

 Receipts Box 

 1470 Taxpayer Summary of 27e 1 "X" or blank 

 Income Box 

 1480 Records of Expenses 27f 1 "X" or blank 

 Provided Box 

 1490 Taxpayer Summary of 27g 1 "X" or blank 

 Expenses Box 

 1500 Bank Statements Box 27h 1 "X" or blank 

 1510 Reconstr of Income 27i 1 "X" or blank 

 and Expnss Box 

 1520 Other (specify) 27j 1 "X" or blank 

 Checkbox 

 *1530 Other (specify) 27j 80 AN, "STMbnn" or blank 

 (Allowable special 

 characters are slash, 

 hyphen, and space) 

 

 1540 Did Not Rely on Doc 27k 1 "X" or blank 

 File Notated Box 

 1550 Did Not Rely on 27l 1 "X" or blank 

 Documents Box 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 179 
 FORM 8880 Credit for Qualified Retirement Savings 

 Contr ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0277" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8880bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Primary T/P Roth 1a 12 N 

 IRA for Current Tax 

 Year 

 0020 Secondary T/P Roth 1b 12 N 

 IRA for Current Tax 

 Year 

 0030 Primary T/P 2a 12 N 

 Contributions 

 0040 Secondary T/P 2b 12 N 

 Contributions 

 0050 Add Lines 1 and 2 3a 12 N 

 Column (a) 

 0060 Add Lines 1 and 2 3b 12 N 

 Column (b) 

 0070 Primary T/P Taxable 4a 12 N 

 Distributions 

 0080 Secondary T/P 4b 12 N 

 Taxable 

 Distributions 

 0090 Subtract Line 4 5a 12 N 

 from 3 Column (a) 

 

Publication 1346 October 1, 2012 Part 2 Page 180 
 FORM 8880 Credit for Qualified Retirement Savings 

 Contr ... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0100 Subtract Line 4 5b 12 N 

 from 3 Column (b) 

 

 0110 Primary T/P Smaller 6a 12 N 

 of line 5 or $2000 

 0120 Secondary T/P 6b 12 N 

 Smaller of line 5 

 or $2000 

 0130 Total line 6a and 6b 7 12 N 

 0140 Adjusted Gross 8 12 N 

 Income From 1040/ 

 1040A 

 0150 Decimal Amount 9 6 N 

 0160 Multiply line 7 by 10 12 N 

 line 9 

 0170 Tax from 1040/1040A 11 12 N 

 0180 Credits from 1040/ 12 12 N 

 1040A 

 0190 Subtract line 12 13 12 N 

 from line 11 

 0200 Credit for 14 12 N 

 Qualified 

 Retirement Savings 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2012 Part 2 Page 181 

 
 

 FORM 8888 Allocation of Refund (Including Savings 

 Bond...) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0359" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "8888bb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 

 0010 Amount to be 1a 12 N 

 Deposited in First 

 Account 

 0020 Routing Transit 1b 9 N 

 Number 

 0030 Checking Account 1c 1 "X" or blank 

 Indicator 

 0040 Savings Account 1c 1 "X" or blank 

 Indicator 

 0060 Depositor Account 1d 17 AN (includes hyphens or 

 Number blank) 

 0070 Amount to be 2a 12 N 

 Deposited in Second 

 Account 

 0080 Routing Transit 2b 9 N or blank 

 Number 

 0090 Checking Account 2c 1 "X" or blank 

 Indicator 

 0100 Savings Account 2c 1 "X" or blank 

 Indicator 

 0120 Depositor Account 2d 17 AN (includes hyphens or 

 Number blank) 

Publication 1346 October 1, 2012 Part 2 Page 182 
 FORM 8888 Allocation of Refund (Including Bond 

 Purchases) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0130 Amount to be 3a 12 N 

 Deposited in Third 

 Account 

 

 0140 Routing Transit 3b 9 N or blank 

 Number 

 0150 Checking Account 3c 1 "X" or blank 

 Indicator 

 0160 Savings Account 3c 1 "X" or blank 

 Indicator 

 0180 Depositor Account 3d 17 AN (includes hyphens or 

 Number blank) 

 

 0200 Two Account 1 "X" or blank 

 Indicator Box 

 0300 Three Account 1 "X" or blank 

 Indicator Box 

 0305 Amount Used for 4 12 N 

 Bond Purchases 

 0310 Amount Used for 5a 12 N 

 Yourself, Your 

 Spouse/Other 

 0320 Owner's Name for 5b 33 A, allowable character 

 the Bond "hyphen" or blank 

 Registration 

 0330 Co-owner or 5c 33 A, allowable character 

 Beneficiary Name "hyphen" or blank 

 0340 Beneficiary 5c 1 "X" or blank 

 Indicator 

 0350 Amount Used for 6a 12 N 

 Yourself, Your 

 Spouse/Other 

 0360 Owner's Name for 6b 33 A, allowable character 

 the Bond "hyphen" or blank 

 Registration 

 0370 Co-owner or 6c 33 A, allowable character 

 Beneficiary Name "hyphen" or blank 

 

Publication 1346 October 1, 2012 Part 2 Page 183 

 

 
 FORM 8888 Allocation of Refund (Including Bond 

 Purchases) 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0380 Beneficiary 6c 1 "X" or blank 

 Indicator 

 

 0390 Refunded by Check 7 12 N 

 0400 Total Refund 8 12 N 

 Allocation 

 Record Terminus Character 1 Value "#" 

 

Publication 1346 October 1, 2012 Part 2 Page 184 

 
 FORM PAYMENT Balance Due and Estimated Payments 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0123" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "FRMbbb" 

 

 0001 Form Number 6 "PMTbbb" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Form Occurrence 7 N 

 Number 0000001 - 0000005 

 0010 Primary SSN 9 N 

 0020 Secondary SSN 9 N 

 0030 Routing Transit 9 N 

 Number 

 0040 Bank Account Number 17 AN (including hyphens or 

 blank) 

 0050 Type of Account 1 "1" = Checking 

 "2" = Savings 

 0060 Amount of Tax 12 N (positive only) 

 Payment (may 

 include PNLTY and 

 INT) 

 

 0070 Tax Type Code 5 AN, Values: 

 "1040E" = Form 1040, 

 "1040A" = Form 1040A, 

 "1040Z" = Form 1040EZ, 

 "1040S" = Estimated 

 Payments 

 

 Publication 1346 October 1, 2012 Part 2 Page 185 

 
 FORM PAYMENT Balance Due and Estimated Payments 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Requested Payment 8 YYYYMMDD for Balance Due | 

 Date (Form 1040, 1040A & 

 1040EZ) 

 YYYYMMDD for Estimated 

 Payments 

 Values: "20130415", 

 "20130617", "20130916" 

 or "20140115" 

 

 0090 Taxpayer's Day Time 10 N 

 Phone Number 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 186 

 

 
 

SECTION 5 AUTHENTICATION RECORD

 AUTHENTICATION Authentication Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0305" for Fixed; 

 "nnnn" for variable 

 format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "ATHbbb" 

 

 0001 Reserved 6 Blank 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 Blank 

 0005 Record Occurrence 7 N 

 Number 0000001 

 0008 PIN Type Code 1 P = Practitioner PIN 

 S = Self-Select PIN 

 - Practitioner 

 O = Self-Select PIN 

 - On Line 

 

 0010 Primary Date of 8 YYYYMMDD 

 Birth 

 0020 Primary Prior Year 12 N 

 Adjusted Gross 

 Income 

 

 0025 Primary Prior Year 5 N or blank 

 PIN 

 0030 Primary Electronic 5 N or blank 

 Filing PIN 

 0035 Primary Taxpayer 5 N (PIN) 

 Signature 

 0040 Spouse Date of Birth 8 YYYYMMDD 

 0050 Spouse Prior Year 12 N 

 Adjusted Gross 

 Income 

 

 0055 Spouse Prior Year 5 N or blank 

 PIN 

 

 Publication 1346 October 1, 2012 Part 2 Page 187 
 

 AUTHENTICATION Authentication Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0060 Spouse Electronic 5 N or blank 

 Filing PIN 

 

 0065 Spouse Signature 5 N (PIN) 

 0070 Taxpayer Signature 8 YYYYMMDD 

 Date 

 0075 Jurat/Disclosure 1 A = On-Line Self Select 

 Code PIN 

 Form 1040/A/EZ/PR/SS 

 C = Self Select PIN by 

 ERO 

 Form 1040/A/EZ/PR/SS 

 D = Practitioner PIN 

 Program 

 Form 1040/A/EZ/PR/SS 

 

 0080 PIN Authorization 1 1 = Taxpayer Entered PIN 

 Code 2 = ERO Entered Primary 

 PIN 

 3 = ERO Entered Spouse 

 PIN 

 4 = ERO Entered Both 

 PINs 

 

 0090 ERO EFIN/PIN 11 N 

 0100 Reserve 35 Blank 

 0110 Reserve 80 Blank 

 0120 Reserve 35 Blank 

 0130 Reserve 20 Blank 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 188 

 
 

SECTION 6 STATEMENTS

 The statement record can be used only where the Record Layout specifies. 

 STM Statement Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0123" 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "STMbnn" 

 nn = 01-99 

 

 0001 Reserved 6 Blank 

 0002 Page Number 5 "PGnnb" 

 nn = 01-02 

 0003 Taxpayer 9 N 

 Identification nnnnnnnnn 

 Number (Primary SSN) 

 

 0004 Filler 1 Blank 

 0005 Line Number 5 "LNnnb" 

 nn = 01-99 

 0006 Filler 2 Blank 

 0010 Statement Data 80 Statement Title if 

 "LN01"; 

 column titles or blank 

 if "LN02"; otherwise, 

 left-justified field(s) 

 from form or schedule 

 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 189 
 

 

 FORM 8949 LTCGL Sales and Other Dispositions of Capital 

 Assets... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0364" | 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 "LTCGLb" 

 

 0001 Subpart Type 6 "SCHbbD" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Subpart Occurrence 7 SCH D "0000001" 

 Number 

 0010 Transaction 7 0000001 - 0005000 

 Occurrence Number 

 0020 L-T Gains/Losses 1 Values A, B, or C 

 F1099-B Check Box 

 Code 

 

 0030 L-T Description of 3(a) 80 AN 

 Property 

 --| 

 0050 L-T Date Acquired 3(b) 9 DT, "INHERITED", | 

 or "VARIOUS" 

 

 0060 L-T Date Sold 3(c) 8 DT, or "BANKRUPT", | 

 or "WORTHLSS" 

 0070 L-T Sales Price 3(d) 12 N, or "EXPIRED", | 

 or "WORTHLESS" 

 0080 L-T Cost/Other Basis 3(e) 12 N, "EXPIRED", | 

 or blank 

 0082 L-T Cost/Other 3(e) 80 AN or blank (Allowable | 

 Basis Explanation 1 special characters are 

 comma (,), hyphen (-), 

 period (.), and space) 

 

 0083 L-T Cost/Other 3(e) 80 AN or blank (Allowable | 

 Basis Explanation 2 special characters are 

 comma (,), hyphen (-), 

 period (.), and space) 

 

 Publication 1346 October 1, 2012 Part 2 Page 190 
 

 FORM 8949 LTCGL Sales and Other Dispositions of Capital 

 Assets... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0085 L-T Adjustment Code 3(f) 8 AN or blank (Allowable | 

 characters are comma (,) 

 and space) 

 

 0090 L-T Amount of 3(g) 12 N or blank (Allowable | 

 Adjustment characters are 

 parentheses ( )) 

 

 0100 L-T Gain or Loss 3(h) 12 N | 

 Amount 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 191 
 

 FORM 8949 STCGL Sales and Other Dispositions of Capital 

 Assets... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0364" | 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "STCGLb" 

 

 0001 Subpart Type 6 "SCHbbD" 

 0002 Page Number 5 "PG01b" 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 1 blank 

 0005 Subpart Occurrence 7 SCH D "0000001" 

 Number 

 0010 Transaction 7 0000001 - 0005000 

 Occurrence Number 

 0020 S-T Gains/Losses 1 Values A, B, or C 

 F1099-B Check Box 

 Code 

 

 0030 S-T Description of 1(a) 80 AN 

 Property 

 --| 

 0050 S-T Date Acquired 1(b) 9 DT, "INHERITED", | 

 or "VARIOUS" 

 

 0060 S-T Date Sold 1(c) 8 DT, or "BANKRUPT", | 

 or "WORTHLSS" 

 0070 S-T Sales Price 1(d) 12 N, or "EXPIRED", | 

 or "WORTHLESS" 

 0080 S-T Cost/Other Basis 1(e) 12 N, "EXPIRED", | 

 or blank 

 0082 S-T Cost/Other 1(e) 80 AN or blank (Allowable | 

 Basis Explanation 1 special characters are 

 comma (,), hyphen (-), 

 period (.), and space) 

 

 0083 S-T Cost/Other 1(e) 80 AN or blank (Allowable | 

 Basis Explanation 2 special characters are 

 comma (,), hyphen (-), 

 period (.), and space) 

 

 Publication 1346 October 1, 2012 Part 2 Page 192 
 

 FORM 8949 STCGL Sales and Other Dispositions of Capital 

 Assets... 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0085 S-T Adjustment Code 1(f) 8 AN or blank (Allowable | 

 characters are comma (,) 

 and space) 

 

 0090 S-T Amount of 1(g) 12 N or blank (Allowable | 

 Adjustment characters are 

 parentheses ( )) 

 

 0100 S-T Gain or Loss 1(h) 12 N | 

 Amount 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 193 
 

 

SECTION 7 PREPARER NOTE, ELECTION EXPLANATION, AND REGULATORY EXPLANATION

The Preparer Note record is a variable length, composed record identifying 

information (42 positions) and up to 4000 data characters followed by the 

Record Terminus (#). Begin preparer note data in Field 0010 and enter the 

record terminus after the last significant position. A maximum of twenty 

pages are allowed. Embedded blank spaces and blank lines are permitted to 

accommodate tables and columns or to separate multiple notes. 

 PREPARER NOTE Preparer Note Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "nnnn" 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "NTEbbb" 

 

 0001 Reserved 6 Blank 

 0002 Page Number 5 "PGnnb" 

 (nn = 01-20) 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 4 Blank 

 0005 Text Data Character 4 N, Value 0001 - 4000 

 Count 

 0010 Preparer Note Data 1 - 4000 All characters except 

 for asterisk "*" and 

 brackets "[" or "]" 

 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 194 
 

The Election Explanation record is a variable length, composed record identifying 

information (42 positions) and up to 4000 data characters followed by the Record 

Terminus (#). Begin election explanation data in Field 0010 and enter the record 

terminus after the last significant position. A maximum of twenty pages are permitted. 

Embedded blank spaces and blank lines are permitted to accommodate tables and columns 

or to separate multiple explanations. 

 ELECTION EXPLANATION Election Explanation Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "nnnn" 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "ELCbbb" 

 

 0001 Reserved 6 Blank 

 0002 Page Number 5 "PGnnb" 

 (nn = 01-20) 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 4 Blank 

 0005 Text Data Character 4 N, Value 0001 - 4000 

 Count 

 0010 Elections Data 1 - 4000 All characters except 

 for asterisk "*" and 

 brackets "[" or "]" 

 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 195 

 
 

Regulatory Explanation record is a variable length, composed record identifying 

information (42 positions) and up to 4000 data characters followed by the Record 

Terminus (#). Begin regulatory explanation data in Field 0010 and enter the record 

terminus after the last significant position. A maximum of twenty pages are permitted. 

Embedded blank spaces and blank lines are permitted to accommodate tables and columns 

or to separate multiple explanations. 

 REGULATORY EXPLANATION Regulatory Explanation Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "nnnn" 

 Start of Record Sentinel 4 Value "****" 

 0000 Record ID 6 "REGbbb" 

 

 0001 Reserved 6 Blank 

 0002 Page Number 5 "PGnnb" 

 (nn = 01-20) 

 0003 Taxpayer 9 N (Primary SSN) 

 Identification 

 Number 

 

 0004 Filler 4 Blank 

 0005 Text Data Character 4 N, Value 0001 - 4000 

 Count 

 0010 Regulatory Data 1 - 4000 All characters except 

 for asterisk "*" and 

 brackets "[" or "]" 

 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 196 
 

SECTION 8 STATE RECORDS

Generic Record

The generic record is used by states for various state income tax forms. 

In order to program software using the generic record developers must 

obtain a copy of the states' software specifications. 

The State Direct Deposit Section should be blank if there is no direct 

deposit or direct debit at the state level. There is no connection 

between the federal and state direct deposit or direct debit fields since 

these can differ. 

The Consistency Section contains fields which when non-zero are checked 

against the corresponding 1040 field. If non-equal the taxpayer's returns 

will be rejected. 

Field # Identification Length Description

************************* HEADER SECTION *************************** 

Byte Count 4 "2754" for fixed; 

 "nnnn" for variable format 

Start of Record Sentinel 4 Value " " 

0000 Record ID Type 6 "STbbbb" 

0001 Form Number 6 "0001bb" 

0002 Page Number 5 "PG01b" 

0003 Taxpayer Identification Number 9 N (Primary SSN) 

0004 Filler 1 blank 

0005 Form/Schedule Number 7 N Value "0000001" 

** *************************************** *****************Header ends 

0010 State Code 2 A Values: AL AR AZ CO CT DC 

 DE GA HI ID IL IN IA KS 

 KY LA MD MI MO MS MT ND 

 NE NC NJ NM NY OH OK OR 

 PA RI SC UT VA VT WI WV 

0011 CITY CODE 2 A Reserved for future use 

0015 Imperfect Return Indicator 1 A Value “E” = Exception Processing 

 (IRS USE ONLY) or blank 

0016 ITIN/SSN Mismatch Indicator 1 A Value “M” = Mismatch 

 (IRS USE ONLY) ITIN/SSN or blank 

0019 State-Only-Indicator 2 "SO"(State Only return data) 

0020 Declaration Control Number 14 N Assigned by filer 

 a. First Two Positions 2 N Value Always "00" 

 b. EFIN of Originator 6 N 

 c. Batch Number 3 N (000-999) 

 d. Serial Number 2 N (00-99) 

 e. Year Digit 1 N Value "3" | 

********************************************************************* 

0023 Return Sequence Number 16 N Required Entry 

 a. ETIN of transmitter 5 N Must Equal RSN 

 b. Trans Use Field 2 N in 1040, A or EZ 

 c. Julian Date of Tr 3 N 

 d. Trans Seq. Number 2 N (01-99) 

 e. Seq Number of Ret 4 N (0001-9999) 

************** STATE DIRECT DEPOSIT OR DIRECT DEBIT SECTION *************** 

0024 Direct Deposit/Debit Indicator 1 1 = Direct Deposit 

 2 = If Direct Debit 

0025 Reserved-RTN-Flag 1 N For State Use Only 

0027 Direct Debit Date 8 N 

0028 Direct Debit Amount 12 N 

0030 State-Routing Transit 9 N blank if no State DD 

0032 State-RTN-Indicator (IRS Use Only) 1 N 0 = No state RTN Present 

 1 = State RTN found on FOMF 

 2 = State RTN not found on FOMF 

0035 State-Deposit Acct No 17 AN blank if no State DD 

0040 State-Checking-Acct 1 "X" or blank 

0048 State-Savings-Acct 1 "X" or blank 

 Publication 1346 October 1, 2012 Part 2 Page 197 
 

Field # Identification Length Description

************************ INDICATORS *************************************** 

0049 On-Line-State-Return 1 A Value "O" = On-Line 

******************* PARTICIPANT SECTION *********************************** 

0050 State Numeric Area 27 N 

 a. Preparer SSN/Preparer TIN 9 N or PNNNNNNNN 1040 Seq 1360 

 b. Preparer EIN 9 N 1040 Seq 1380 

 c. Preparer ZIP 5 N 1040 Seq 1410-5 

 d. Preparer ZIP+4 4 N 1040 Seq 1410-4 

0052 State Alphanumeric Area 93 AN 

 a. Mailbox ID 5 AN 

 b. Preparer Firm Name 35 AN 1040 Seq 1370 

 c. Preparer Address 30 AN 

 d. Preparer City 20 AN 1040 Seq 1390 

 e. Preparer State 2 AN 1040 Seq 1400 

 f. Preparer Self-Empl Ind 1 AN 1040 Seq 1350 

*************************ENTITY SECTION *********************************** 

0055 Spouse's SSN 9 N 

0060 Name Line 1 35 AN Required Entry 

 a. Primary Last Name 32 AN 

 b. Primary Suffix 3 AN 

0062 Date of Death Primary 8 N 

0065 Name Line 2 35 AN 

 a. Secondary Last Name 32 AN 

 b. Secondary Suffix 3 AN 

0068 Date of Death Secondary 8 N 

0070 Name Line 3 35 AN 

 a. Primary First Name 16 AN 

 b. Primary Middle Init 1 AN 

 c. Secondary First Name 16 AN 

 d. Secondary Middle Init 1 AN 

 e. Filler 1 AN Blank 

0074 In C/O Address 35 AN 

0075 Address Line 1 35 AN 

0077 Foreign Street 35 AN 

 Address 

0080 Address Line 2 35 AN 

0085 City 22 A 

0087 Foreign City 35 AN 

 State or Province 

0090 City Code 5 N 

0095 State Abbreviation 2 A 

0098 Foreign Country 22 A 

0100 Zip Code 12 N 

0105 County 20 A 

0110 County Code 5 N 

0115 Telephone Number 12 AN 

0120 Primary TP Signature 5 N PIN Use Only 

0125 Spouse Signature 5 N PIN Use Only 

0126 ERO EFIN/PIN 11 N 

 

NOTE: If the return has a domestic address, the following must be present: 

 (Seq 075), (Seq 095), (Seq 0100) 

 If the return has a foreign address, the following must be present 

 (Seq 077), (Seq 087), and (Seq 098) 

Publication 1346 October 1, 2012 Part 2 Page 198
 

Field # Identification Length Description

*********************** CONSISTENCY SECTION ***************************** 

0150 Federal Filing Status 1 N Please see Part I, 

 Sect 12, Para. 09(h) 

0155 Total Federal Exemptions 2 N See Seq 0150 Desc. 

0160 Wages, Salaries, Tips 12 N See Seq 0150 Desc. 

0165 Taxable Interest 12 N See Seq 0150 Desc. 

0170 Tax Exempt Interest 12 N See Seq 0150 Desc. 

0175 Dividends 12 N See Seq 0150 Desc. 

0180 State Refund 12 N See Seq 0150 Desc. 

0185 Taxable Social Sec Benefits 12 N See Seq 0150 Desc. 

0190 Keogh Plan and SEP 12 N See Seq 0150 Desc. 

 Deductions 

0195 Adjusted Gross Income 12 N See Seq 0150 Desc. 

0200 Standard/Itemized Deductions 12 N See Seq 0150 Desc. 

0205 Earned Income Credit 12 N See Seq 0150 Desc. 

********************* ALPHANUMERIC SECTION ****************************** 

0300 Alphanumeric Field 1 80 AN 

 a. Software Developer Code 10 AN 

 b. Paid Preparer Name 31 AN 1040 Seq 1340 

 c. Preparer Phone Number 10 AN 

 d. Non-Paid Preparer 13 AN 1040 Seq 1338 

 e. Preparer State EIN 16 AN 

0305 Alphanumeric Field 2 80 AN 

0310 Alphanumeric Field 3 80 AN 

0315 Alphanumeric Field 4 80 AN 

0320 Alphanumeric Field 5 80 AN 

0325 Alphanumeric Field 6 80 AN 

0330 Alphanumeric Field 7 80 AN 

******************** SIGNED NUMERIC SECTION *********************** 

0350 Numeric Field 1 12 N 

0355 Numeric Field 2 12 N 

0360 Numeric Field 3 12 N 

0365 Numeric Field 4 12 N 

0370 Numeric Field 5 12 N 

0375 Numeric Field 6 12 N 

0380 Numeric Field 7 12 N 

0385 Numeric Field 8 12 N 

0390 Numeric Field 9 12 N 

0395 Numeric Field 10 12 N 

0400 Numeric Field 11 12 N 

0405 Numeric Field 12 12 N 

0410 Numeric Field 13 12 N 

0415 Numeric Field 14 12 N 

0420 Numeric Field 15 12 N 

0425 Numeric Field 16 12 N 

0430 Numeric Field 17 12 N 

0435 Numeric Field 18 12 N 

0440 Numeric Field 19 12 N 

0445 Numeric Field 20 12 N 

0450 Numeric Field 21 12 N 

0455 Numeric Field 22 12 N 

0460 Numeric Field 23 12 N 

0465 Numeric Field 24 12 N 

0470 Numeric Field 25 12 N 

0475 Numeric Field 26 12 N 

0480 Numeric Field 27 12 N 

0485 Numeric Field 28 12 N 

0490 Numeric Field 29 12 N 

0495 Numeric Field 30 12 N 

0500 Numeric Field 31 12 N 

Publication 1346 October 1, 2012 Part 2 Page 199
 

Generic Record (Continued) 

Field # Identification Length Description

0505 Numeric Field 32 12 N 

0510 Numeric Field 33 12 N 

0515 Numeric Field 34 12 N 

0520 Numeric Field 35 12 N 

0525 Numeric Field 36 12 N 

0530 Numeric Field 37 12 N 

0535 Numeric Field 38 12 N 

0540 Numeric Field 39 12 N 

0545 Numeric Field 40 12 N 

0550 Numeric Field 41 12 N 

0555 Numeric Field 42 12 N 

0560 Numeric Field 43 12 N 

0565 Numeric Field 44 12 N 

0570 Numeric Field 45 12 N 

0575 Numeric Field 46 12 N 

0580 Numeric Field 47 12 N 

0585 Numeric Field 48 12 N 

0590 Numeric Field 49 12 N 

0595 Numeric Field 50 12 N 

0600 Numeric Field 51 12 N 

0605 Numeric Field 52 12 N 

0610 Numeric Field 53 12 N 

0615 Numeric Field 54 12 N 

0620 Numeric Field 55 12 N 

0625 Numeric Field 56 12 N 

0630 Numeric Field 57 12 N 

0635 Numeric Field 58 12 N 

0640 Numeric Field 59 12 N 

0645 Numeric Field 60 12 N 

0650 Numeric Field 61 12 N 

0655 Numeric Field 62 12 N 

0660 Numeric Field 63 12 N 

0665 Numeric Field 64 12 N 

0670 Numeric Field 65 12 N 

0675 Numeric Field 66 12 N 

0680 Numeric Field 67 12 N 

0685 Numeric Field 68 12 N 

0690 Numeric Field 69 12 N 

0695 Numeric Field 70 12 N 

0700 Numeric Field 71 12 N 

0705 Numeric Field 72 12 N 

0710 Numeric Field 73 12 N 

0715 Numeric Field 74 12 N 

0720 Numeric Field 75 12 N 

0725 Numeric Field 76 12 N 

0730 Numeric Field 77 12 N 

0735 Numeric Field 78 12 N 

0740 Numeric Field 79 12 N 

0745 Numeric Field 80 12 N 

0750 Numeric Field 81 12 N 

0755 Numeric Field 82 12 N 

0760 Numeric Field 83 12 N 

0765 Numeric Field 84 12 N 

0770 Numeric Field 85 12 N 

0775 Numeric Field 86 12 N 

0780 Numeric Field 87 12 N 

0785 Numeric Field 88 12 N 

0790 Numeric Field 89 12 N 

0795 Numeric Field 90 12 N 

0800 Numeric Field 91 12 N 

Publication 1346 October 1, 2012 Part 2 Page 200
 

Generic Record (Continued) 

Field # Identification Length Description

0805 Numeric Field 92 12 N 

0810 Numeric Field 93 12 N 

0815 Numeric Field 94 12 N 

0820 Numeric Field 95 12 N 

0825 Numeric Field 96 12 N 

0830 Numeric Field 97 12 N 

0835 Numeric Field 98 12 N 

0840 Numeric Field 99 12 N 

0845 Numeric Field 100 12 N 

0850 Numeric Field 101 12 N 

0855 Numeric Field 102 12 N 

0860 Numeric Field 103 12 N 

0865 Numeric Field 104 12 N 

0870 Numeric Field 105 12 N 

0875 Numeric Field 106 12 N 

0880 Numeric Field 107 12 N 

0885 Numeric Field 108 12 N 

0890 Numeric Field 109 12 N 

0895 Numeric Field 110 12 N 

0900 Numeric Field 111 12 N 

0905 Numeric Field 112 12 N 

0910 Numeric Field 113 12 N 

0915 Numeric Field 114 12 N 

0920 Numeric Field 115 12 N 

0925 Numeric Field 116 12 N 

 Record Terminus 1 Value # 

Publication 1346 October 1, 2012 Part 2 Page 201
 

Unformatted Record

The unformatted record is used by most states for various state and federal income tax forms. 

In order to program software using the unformatted record, developers must obtain a copy of the 

states' software specifications. 

Field # Identification Length Description

************************* HEADER SECTION *************************** 

Byte Count 4 "4861" for fixed; 

 "nnnn" for variable format 

Start of Record Sentinel 4 Value " " 

0000 Record ID Type 6 "STbbbb" 

0001 Form Number 6 "0002bb" 

0002 Page Number 5 "PG01b" 

0003 Taxpayer Identification Number 9 N (Primary SSN) 

0004 Filler 1 blank 

0005 Form/Schedule Number 7 N "0000001" to "0000025" 

** ********************************************************Header ends 

0010 State Code 2 A Values: AL AR AZ CO CT DC 

 DE GA HI ID IL IN IA KS 

 KY LA MD MI MO MS MT ND 

 NE NC NJ NM NY OH OK OR 

 PA RI SC UT VA VT WI WV 

0011 CITY CODE 2 A Reserved for future use 

0020 Declaration Control Number 14 N Assigned by filer 

 a. First Two Positions 2 N Value Always "00" 

 b. EFIN of Originator 6 N 

 c. Batch Number 3 N (000-999) 

 d. Serial Number 2 N (00-99) 

 e. Year Digit 1 N Value “3” | 

**************************** DATA SECTION ************************** 

0050 Form Data (line 001) 80 AN 

 

 (Up to 60 lines of data per page may be entered in increments of 5) 

 

0345 Form Data (line 060) 80 AN 

 Record Terminus 1 Value "#" 

Publication 1346 October 1, 2012 Part 2 Page 202
 

 

SECTION 9 SUMMARY RECORD

The final record for each tax return is the SUMMARY RECORD. (A "1" in the paper 

document indicator field shows that the paper document specified is a part of 

the return, and has been attached to the Form 8453, U.S. Individual Income Tax 

Transmittal for an IRS e-file Return, else enter "0". The format is as follows: 

Publication 1346 October 1, 2012 Part 2 Page 203
 

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0336" for Fixed 

 or Variable Format 

 Start of Record Sentinel 4 Value " " 

 0000 Record ID 6 Value "SUMbbb" 

 

 0001 Filler 11 Blank 

 0002 Taxpayer 9 Taxpayer's SSN 

 Identification (Primary Taxpayer's 

 Number SSN if married filing 

 on joint return) 

 

 0003 Filler 8 Blank 

 0010 Electronic Return 35 AN 

 Originator Name 

 0020 EFIN of Electronic 6 N 

 Return Originator 

 0030 Intermediate 6 AN or blank 

 Service Provider 

 EFIN/SBIN 

 

 0035 Imperfect Return 1 "X" or blank 

 Election Indicator 

 0040 Number of Logical 6 N (Maximum = 009999) 

 Records in Tax 

 Return 

 

 0050 Number of Form W-2 2 N (00-50) 

 Records 

 0055 Filler 1 Blank 

 0060 Number of Form W-2G 2 N (00-30) 

 Records 

 0063 Number of Form W- 2 N (00-10) 

 2GU Records 

 0070 Number of Form 1099- 2 N (00-10) 

 R Records 

 0075 Number of FEC/ 2 N (00-10) 

 Pension Records 

 0079 Number of 499R-2/W- 1 N (0-6) 

 2PR Records (Occurrences of "W-2PRb") 

 

 Publication 1346 October 1, 2012 Part 2 Page 204

 
 

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0080 Number of Schedule 3 N (000-099) 

 Records (Occurrences of "SCHb") 

 

 0090 Number of Form 4 N (0000-0999) 

 Records (Occurrences of "FRMb") 

 0100 Number of Statement 5 N (00000-00999) 

 Record Lines (Occurrences of "LN") 

 0105 Number of 1 N (0-1) 

 Allocation Record (Occurrence of "Alloc") 

 0110 Number of Preparer 2 N (00-20) 

 Note Records (Occurrences of "NTE") 

 0120 Number of Election 2 N (00-20) 

 Explanation Records (Occurrences of "ELC") 

 0130 Number of 2 N (00-20) 

 Regulatory (Occurrences of "REG") 

 Explanation Records 

 

 0133 Number of Form 8865 5 N (00000-25000) 

 STCGL Records 

 0135 Number of Form 8865 5 N (00000-25000) 

 LTCGL Records 

 0137 Number of Form 8949 4 N (0000-5000) 

 STCGL Records 

 0138 Number of Form 8949 4 N (0000-5000) 

 LTCGL Records 

 0140 Presence of 1 N (1) 

 Authentication (Occurrence of "ATH") 

 Record 

 

 0145 Number of Worksheet 1 N (0-8) 

 Records 

 0150 Paper Document 1 "1" = Form 8283, 

 Indicator 1 Section A or 

 Section B and 

 any related attachments, 

 else "0" 

 

 0153 Paper Document 1 "1" = Form 8858, 

 Indicator 2 Foreign Disregarded 

 Entities, else "0" 

 

 Publication 1346 October 1, 2012 Part 2 Page 205

 
 

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0156 Paper Document 1 "1" = Form 8332, 

 Indicator 3 Release of Claim to 

 Exemption for Child of 

 Divorced or Separated 

 Parents or similar 

 statement, else "0" 

 

 0159 Paper Document 1 "1" = Form 3468, 

 Indicator 4 NPS Form 10-168a 

 and Historic Structure 

 Certificate, else "0" 

 

 0162 Paper Document 1 "1" = Form 3115, Change 

 Indicator 5 in Accounting Method, 

 else "0" 

 

 0165 Paper Document 1 "1" = Form 5713, 

 Indicator 6 International Boycott 

 Report, else "0" 

 

 0168 Paper Document 1 "1" = Form 1098C, 

 Indicator 7 Required Donor 

 Documentation, else "0" 

 

 0171 Paper Document 1 "1" = Form 8885, 

 Indicator 8 Health Coverage Tax 

 Credit and attachments, 

 else "0" 

 

 0174 Paper Document 1 "1" = Form 8864, 

 Indicator 9 "Certificate for 

 Biodiesel" or 

 "Statement of 

 Biodiesel Reseller", 

 else "0" 

 

 0177 Paper Document 1 "1" = Form 4136, 

 Indicator 10 "Certificate for 

 Biodiesel" or 

 "Statement of 

 Biodiesel Reseller", 

 else "0" 

 

 0178 Paper Document 1 "1" = Form 8949, Sales 

 Indicator 11 and Other Dispositions 

 of Capital Assets or 

 Statement, 

 else "0" 

 

 0179 Paper Document 1 "1" = Appendix A, Theft 

 Indicator 12 Loss Deduction Related 

 to Fraudulent Investment 

 Statement, else "0" 

 

 Publication 1346 October 1, 2012 Part 2 Page 206

 
 

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0183 Paper Document 1 "1" = Form 2848 or 

 Indicator 13 other POA granting 

 authority to sign, 

 else "0" 

 

 0184 Filler 1 Blank 

 0186 Filler 1 Blank 

 0188 Filler 1 Blank 

 0190 IP Address 39 AN, Allowable special | 

 characters are: period, 

 colon or space 

 

 0195 IP E-Mail Address 50 AN, special characters 

 or blank 

 (For On-Line Filer) 

 

 0200 IP Date 8 YYYYMMDD | 

 0210 IP Time 6 HHMMSS | 

 0215 IP Time Zone 2 US-Universal Standard, | 

 ES-Eastern Standard, 

 ED-Eastern Daylight, 

 CS-Central Standard, 

 CD-Central Daylight, 

 MS-Mountain Standard, 

 MD-Mountain Daylight, 

 PS-Pacific Standard, 

 PD-Pacific Daylight, 

 AS-Alaskan Standard, 

 AD-Alaskan Daylight, 

 HS-Hawaiian Standard, 

 or HD-Hawaiian Daylight 

 

 0217 IP Routing Transit 9 N, "Check" or blank 

 Number (For On-Line Filer) 

 0219 IP Depositor 17 AN (includes hyphens 

 Account Number or blank) 

 (For On-Line Filer) 

 

 0220 E-Mail Indicator 1 "Y", "N" or blank 

 (For On-Line Filer) 

 0230 Software I.D. Number 8 N 

 0240 Software Version 15 AN 

 Identifier 

 0250 State Abbreviation 2 NO ENTRY 

 

 Publication 1346 October 1, 2012 Part 2 Page 207

 
 

 SUM RECORD 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0260 Electronic Postmark 8 YYYYMMDD or blanks 

 Date 

 

 0270 Electronic Postmark 4 HHMM or blanks 

 Time (HH = 00-23, MM = 00-59) 

 0280 Electronic Postmark 1 "E" = Eastern Time Zone 

 Time Zone "C" = Central Time Zone 

 "M" = Mountain Time Zone 

 "P" = Pacific Time Zone 

 "A" = Alaskan Time Zone 

 "H" = Hawaiian Time Zone 

 or blank 

 

 0285 Consortium Return/ 1 "C" - Consortium, 

 Spanish Free File English Free File 

 Code "S" - Consortium, 

 Spanish Free File 

 "F" - Free Fillable Forms 

 "K" - Free File VITA 

 or blank 

 

 0300 Partners Page 1 Values "A", "S" or blank 

 Filing Code 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 208

 

 
 

SECTION 10 RECAP 

 RECAP Recap Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 Byte Count 4 "0120" for Fixed 

 or Variable Format 

 Start of Record Sentinel 4 Value "** **" 

 0000 Record ID 6 "RECAPb" 

 

 0010 Filler 8 Blank 

 0020 Total EFT 6 N 

 0030 Total Return Count 6 N 

 RANGE = (000001 - 

 999999) 

 

 0040 Electronic Trnsmtr 7 N (includes 

 Identification Transmitter's 

 Number (Etin) Use Code) 

 

 0050 Julian Day of 3 N 

 Transmission (Must be the same as on 

 the TRANA record) 

 

 0060 Transmission Seq 2 N 

 Number for Julian 

 Day in 0050 

 

 0070 Total Accepted 6 IRS Use 

 Returns 

 0080 Total Duplicated 6 IRS Use 

 Returns 

 0090 Total Rejected 6 IRS Use 

 Returns 

 0100 Total Duplicated EFT 6 IRS Use 

 0110 IRS Computed EFT 6 IRS Use 

 Count 

 0120 Irs Computed Return 6 IRS Use 

 Count 

 0130 Total State Only 6 N (000001-999999) 

 Return Count 

 0135 Total Accepted 6 IRS Use 

 State Only Returns 

 0137 Filler 5 Blank 

 

 Publication 1346 October 1, 2012 Part 2 Page 209

 
 

 RECAP Recap Record 

 Field Identification Form Length Field Description 

 No. Ref. 

 ----- -------------- ---- ------ ----------------- 

 0140 Reserved for IRS 20 AN 

 Use Only 

 

 Record Terminus Character 1 Value "#" 

 Publication 1346 October 1, 2012 Part 2 Page 210