Source: https://www.irs.gov/irm/part3/irm_03-011-027r
Timestamp: 2019-04-24 16:28:04+00:00

Document:
3.11.27.6.25 Lines 9 through 11.
3.11.27.7.5 Clear Fields "C" and "000"
3.11.27.16.5 Field 0510X During the Plan Year, Did the Plan Have Any Participant Loans?
3.11.27.16.8 Field 0511A Amount From Schedule SB Line 39.
3.11.27.16.14 Field 0512E Will The Minimum Funding Amount Reported On Line 12d Be Met By The Funding Deadline?
3.11.27.17.10.2 Error Code 703 Correction Procedures.
(1) This transmits revised IRM 3.11.27, Returns and Documents Analysis, EPMF Document Processing Form 5500-EZ.
(1) Various grammatical, editorial, dates, and link corrections throughout.
(2) IRM 3.11.27.1 - Updated Program Scope and Objectives.
(3) IRM 3.11.27.14.11 - Added Delinquent Date to chart.
This supersedes IRM 3.11.27 dated December 15, 2017.
Purpose: The Submission Processing Code and Edit (C&E) and Error Resolution System (ERS) and Reject functions use this IRM. Other IRMs for processing Employee Plan (EP) Returns may cite this IRM. The Ogden Campus is the central processing center for Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Route unprocessed Form 5500-EZ received in other Campuses or field offices to the Ogden Submission Processing Campus. See IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting, and Sorting.
Audience - Employee Plan Code & Edit and General Error Resolution Tax Examining Clerk at the Ogden Campus is the primary audience for this IRM.
Policy Owner - The Director, Tax Exempt/Government Entities, Business Systems Planning.
Project Owner - Submission Processing Programs.
Stakeholders - Exempt Organization Headquarters who rely on review and editing of employee plan returns.
IRM 3.11.27 provides instructions for processing Form 5500-EZ in the Ogden Submission Processing Campus Code and Edit (C&E) and Error Resolution System (ERS) and Reject functions.
IRM 3.11.27.4, General Perfecting Form 5500-EZ, through IRM 3.11.27.6, Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan, provide instructions for Code and Edit processing.
IRM 3.11.27.7, General Error Resolution, through IRM 3.11.27.17.11.2, Error Code 704 Correction Procedures, provide instructions for Error Resolution and Rejects processing.
The Taxpayer Advocate Service reached agreements with the Operating Divisions. IRM 3.11.27.2.1, Taxpayer Advocate Service (TAS) SLA, through IRM 3.11.27.2.2, Tax Exempt and Government Entities - Wage and Investment Service Level Agreement (SLA), contains specifics about SLA for activities employees using this IRM perform.
Contains basic requirements for handling TAS-referred cases.
Includes specific actions to take on TAS referrals and specific time frames for completing those actions.
Find the SLA are at http://tas.web.irs.gov under the heading "Policy/Procedures/Guidance" and procedures are in IRM 13, Taxpayer Advocate Service.
This SLA identifies a set of processing customer service targets which the Wage and Investment Operating Division (W&I) and the Tax Exempt and Government Entities Operating Division (TE/GE) agree are an acceptable level of service for the term of the agreement.
The TAS uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer’s problem. TAS uses Form 12412, Operation Assistance Request (OAR), to initiate the OAR process.
TAS will complete Form 12412 and forward the case to the Operating Division Liaison via Form 3210, Document Transmittal.
The Operating Division Liaison will review the case, assign it to the appropriate area, and monitor the case through its conclusion.
Make every effort to acknowledge and resolve the requested OAR actions within the SLA time frames as listed on Form 12412.
•When TAS requests expedite processing, the Operating Division (OD) or Functional Liaisons acknowledges receipt via Form 3210, secure messaging e-mail, fax, or by phone within one workday of OAR receipt.•The OD/Function Liaison provides TAS the relief determination within three workdays from the OAR acknowledgement date.
•If TAS does not request expedite processing, the OD/Function Liaison acknowledges receipt and gives the IRS employee’s name and phone number assigned to work the case via Form 3210, secure messaging e-mail, fax, or by phone within three workdays of OAR.
•If necessary, the assigned employee/manager contacts the TAS employee and negotiates the completion date in resolving the OAR actions.
Assigned employee: If you cannot resolve a taxpayer’s case by the requested time frame or by a negotiated extension date, immediately notify your manager.
Assigned manager/employee: Work with the TAS contact listed on Form 12412 to agree on time frames based on the case’s facts and circumstances.
Assigned manager/employee: Discuss the findings final case disposition recommendation with the appropriate TAS contact. The TAS contact communicates the final decision on the case to the taxpayer. However, you may also tell the taxpayer the decision.
Assigned employee/manager: If the TAS contact and you cannot agree how to resolve to the taxpayer’s problem, elevate any disagreement to your manager. The TAS employee also elevate this disagreement to their manager who discusses it with the appropriate Operating Division manager.
Upon case resolution, the TEGE employee assigned the OAR completes section VI of Form 12412 and returns it to the TAS case advocate. Return the Form 12412 within three workdays from the date that all actions are complete and transactions posted.
For more detailed information, please refer to: IRM 13, Taxpayer Advocate Service and http://tas.web.irs.gov.
The Customer Account Data Engine (CADE) 2 Program Office in Headquarters has the primary goal to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.
The CADE 2 solution has several components, to modernize the IRS to daily processing environment with several Transition States.
Campus Cycle: Thursday - Wednesday.
Notice Review: Saturday-Monday (8+ days).
With the acceleration of the Integrated Data Retrieval System (IDRS) weekly analysis occurring the weekend directly after the Master File processing on Thursday, transactions post instead of being in pending status on Monday.
When editing Form 5500-EZ, follow these general instructions. If they conflict the form specific instructions, follow the form specific instructions.
Perfect the "Must Enter" entity information (name, address, Employer Identification Number (EIN), plan number, tax period and received date).
Do not correspond to the filer for missing information on Form 5500–EZ.
"X" the T-line if the taxpayer has crossed out the wording and replaced it with wording with a different meaning from the wording on the return.
"X" any line and edit or add the entry on the correct T-line if the wording is crossed out and replaced with wording that is on a T-line.
Recompute a "Total" T-line if all of the lines above it are also T-lines, and one or more dollar entries are edited or deleted ("X" ed).
Do not edit brackets or parentheses around amounts clearly indicated to be negative with a bracket or a minus (-) sign. A true negative entry means that, through computation or perfection, the result or entry is actually negative.
No entry of any kind in a dollar or question line.
You cannot perfect the line from an attachment.
Place edit marks on the return for transcription to the Automated Data Processing (ADP) System through Integrated Submission and Remittance Processing (ISRP). Code and Edit must edit in red pencil/pen. Other areas can edit in brown, orange, purple, or green pencil/pen.
Edit only items to be transcribed except where specific instructions require editing of a non-transcribed item. Leave lines blank if the entry would be a zero amount unless otherwise instructed.
Never obliterate, alter or erase the original entry on a return when deleting or correcting an entry. Always carefully ensure that the original entry remains legible. Perfected entries provide a legible "edit trail" for anyone who may work with the return later.
X or / Use the X to delete tax data or to indicate not to transcribe an item Use a/ when deleting a form or schedule not being transcribed.
//$ Use the //$ in the entity area to identify the beginning and ending of a foreign country code.
Edit "/EI/$" for Ireland and "/GM/$" for Germany.
% or c/o Indicates an in-care-of name for transcription.
Circle Use to indicate not to transcribe an entry. Used to delete Entity data or a received date.
Underline Indicates an entry for transcription (e.g. Name Control, Tax period, etc.).
Use a double arrow if identifying the same figure for transcription in two different places (along with any required transcription data between the two arrows).
Check Mark Indicates a manually math verified and correct entry.
Vertical Line or Decimal Point Indicates the separation of dollar and cents if the taxpayer made no distinction.
Zero, Dash, None, or N/A ZERO, DASH, NONE or N/A are considered valid entries except when specific instructions require editing of an entry.
Edit Marks Made by Other IRS Functions Do not re-edit marks entered by other areas, such as Collection or Accounts Management, except to place the marks in the correct area.
Always perfect the return from a supporting attachment unless otherwise stated.
When the filer submits an EXACT duplicate of the return, e.g. page 1 has the same information on both returns, (plan number, tax period, name, address) and line items have the same money amounts, "X" the duplicate pages.
Notate on the document "detached from Form 5500-EZ"
Edit the received date of the return on the detached document.
Route or perfect the return from which you separated the attachment.
Edit the taxpayer’s name and EIN on F2848, if missing.
Edit the received date on F2848.
Route F2848 to the CAF unit.
Edit the action trail on the left of the tax return (e.g. F2848 detached).
If an approved Form 5308, Request for Change in Plan/Trust Year, leave it attached.
If an original Form 5308 with neither approval nor disapproval, detach and send to EP Technical.
Copy of Form 5500–EZ, is attached Circle Copy and process Form 5500–EZ.
Route a copy of the return and attachments to EP Accounts for reconsideration.
Edit the taxpayer’s name and EIN on F8821, if missing.
Edit the received date on Form.
Route F8821 to the CAF unit.
Edit the action trail on the left of the tax return (e.g. F8821 detached).
Form 8822, Change of Address, is attached Detach and route to EP Entity, M/S 6273.
Letters are attached Route letters of a technical nature to EP Accounts Unit M/S 6552.
CP 403, Form 5500, First Delinquency Notice/CP 406, Form 5500, Second Delinquency Notice is attached If the notice is attached to an unnumbered return, and Entity has not cleared the CP, attach the CP to the front of the return and pull the return from the pack for routing to Entity. Route to EP Entity, M/S 6273.
Postmarks June 2, 2015 or before Edit CCC's R and V on Form 5500-EZ, detach Appendix A or copy of the front page of The Form 5500-EZ and route to EP M/S 1110.
Form 14704 Transmittal Schedule - Form 5500-EZ Delinquent Filer Penalty Relief Program or submitted under Rev. Proc. 2015-32 If entity stamp is present move Form 14704 to the back and continue processing, do not remove or edit CCC R and/or V. If entity stamp is not present route the entire package to EP Entity, M/S 6273.
If any attachments to Form 5500-EZ provide a reasonable cause statement from the filer for filing late or if Form 3198-A, TE/GE Special Handling Notice, indicates not to assess a late filing penalty, always edit a CCC R. Do Not route to EP Accounts.
If the post mark date is missing always edit the stamped date stamped on the return. If the stamped date is missing use the post mark date from the envelope on the detached document before routing.
Use Form 12837, Document Perfection IMF/BMF Research Request Form, to request research when so instructed.
Perfect the return as completely as possible.
Pull the return from the batch and route to the appropriate area per local procedures.
Leave the document in the batch.
Perfect only the entity information.
Attach Form 4227, Intra-SC Reject or Routing Slip.
Edit the appropriate Action Codes for Form 5500-EZ.
See IRM 3.11.27.4.4.1, Using Routing Form 4227, for Form 4227 procedures.
Use Form 4227 to route either a numbered or unnumbered return, attachment, photocopy, or other document to a function inside the Ogden Campus (OSPC).
Your name or C&E stamp.
Any instructions for the receiving area.
Do not route to Entity if CCC "F" was edited per IRM 3.11.27.6.3.1, Final/Termination or Initial Returns.
Mismatch, Multiple, "applied for" , or no EIN see IRM 3.11.27.6.9, Employer Identification Number - Part II, Line 2b.
Name change is indicated on the return or on attachments.
Name and EIN are illegible or not present.
Address changes for Plan administrators.
"We are not required to File."
"We have merged our plan assets."
Route any changes to the Plan Administrator's name or address Line 3a, to Entity.
If a delinquency Notice CP /406 is attached to the return, route to entity for resolution.
Give the return to your manager to destroy if there is no information on the return or attachments to research on an unnumbered, unprocessable return.
Route a numbered, unprocessable return to Rejects per IRM 3.11.27.4.4, Routing to Other Functions.
Do not route an unprocessable return to entity if there is no information on the return or attachments to research.
An ERS Action Code rejects Form 5500-EZ from the system for correction by the Error Resolution and/or Reject functions, and identifies the reason for the document’s was rejection. ERS Action Codes indicate whether needing research, or some other action. The Action Code sets the suspense period to be assigned to the return and places the return in the workable or unworkable suspense inventory.
Tax examiners: When needed, assign a three-digit Action Code. Action Codes are valid for Form 5500-EZ.
Edit the ERS Action Code in the bottom left margin of the return.
Edit these Action Codes when you cannot perfect a return from the information present.
320 (Entity) Route to Entity to work the issue(s).
351 (Rejects) Route return to Rejects to work the issue(s).
450 (Any Other Area) Route return to any other area.
480 (Early Filed - Suspense) The return is an early-filed future return.
610 (Renumber) Route to Numbering to renumber the return.
640 (Void DLN) To delete the assigned DLN on the return (e.g. Re-entry Returns).
Form 4227 is required except when using Action Code 480 for early filed future returns.
You can assign only one Action Code to a return at a time. If needing more than one Action Code, edit the second Action Code on Form 4227.
If needing more than one Action Code of the same priority (e.g. 320 and 480), edit the Action Code with the shortest suspense period and attach Form 4227 to indicate the second unprocessable condition.
Computer Condition Codes (CCC) identify a special condition or computation to post to the Master File.
Valid CCCs for Form 5500-EZ are 1, C, F, G, I, R, S, U, V, and Y.
Edit all applicable CCC, for example if the return is for a Final and an amended edit "F" and "G"
Edit one or more CCCs when instructed to do so.
If another area/function edits a CCC in the incorrect area of a return, circle out the CCC and edit the CCC in the appropriate area of the return.
1 Fact of Filing the return is filed for tax period 2008 and earlier. Edit CCC 1.
C Substitute or Secured Return the return is a Secured Return, or Substitute for return (SFR). Edit CCC "C" .
F Final Return the return is a Final, when the final box on the return is checked and all conditions for a final return are met. (Zero Assets and Zero Participants) The return or attachments are notated with final, out of business, termination, etc. Edit CCC F.
G Amended Return the return is an amended when the amended box on the return is checked. Edit CCC G.
I Incomplete Return the return is incomplete. Systemically generated.
R Reasonable Cause for Failure to File Return Timely the return has reasonable cause for late filing attached. If the Part I Box B is checked and we received the return with in the extended due date. See IRM 3.11.27.4.11, Due date of Form 5500-EZ. to determine if return is timely by the extended due date.
If post mark is June 2, 2015 or before and Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording and the Appendix A is not attached. Postmark dates after June 2, 2015 move Appendix A to back of form and continue processing. Do not edit CCC R.
S Short Plan Year the return is a short plan year, short period return, or a one day (month), the return indicates the plan begins and ends within the same month. Edit CCC S.
U Unprocessable Return initiate correspondence with the filer. Code & Edit does not currently correspond on Form 5500–EZ; therefore, CCC U is not currently edited.
V Suppress Daily Delinquency Penalty the return is a delinquent, and has no money amounts, and the filer has attached reasonable cause.
If post mark is June 2, 2015 or before and Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording and the Appendix A is not attached. Postmark dates after June 2, 2015 move Appendix A to back of form and continue processing. Do not edit CCC V.
Y 52–53 Week Filer the return is a 52-53 week filer. Plan years reported under 52-53 week rule may end not more than six days before and not more than three days after the end of a month. Edit CCC Y.
Upper right hand corner to the left of the form revision date.
Edit to right of box: 1 = if box is checked, 2 = if the box is not checked, and 3 = if the Plan Characteristic code in Part IV 8 value is 3A.
If no boxes, edit 2.
If both box 1 is checked and characteristic code in Part IV 8 value is 3A, edit 1.
Alpha/numeric Note: Always the first four characters of the employers name.
1 = Fact of Filing.
F = the return is identified as a Final, when the final box on the return is checked and all conditions for a final return are met. (Zero Assets and Zero Participants) The return or attachments are notated with final, out of business, termination, etc.
R = Reasonable Cause for Failure to File Return Timely If the Part I Box B is checked and we received the return within the extended due date edit CCC R, See IRM 3.11.27.4.11, Due date of Form 5500-EZ. to determine if return is timely by the extended due date..
A name so illegible or incomplete that you cannot determine the name control.
An invalid TIN (i.e. other than 9 numeric digits) and you cannot perfect it from information on the return or attachments.
You cannot determine the plan number from the return or attachments.
Attach a Form 4227 noting the unprocessable condition and route to the appropriate area.
A "copy" return is a numbered or unnumbered return marked "copy" , "state copy" , "duplicate" , etc. Edit the return by circling the words "copy" , "state copy" , "duplicate" , etc. and process as an original return. No IDRS research is required.
Form 5500-EZ is due seven months after the end of the plan year. Refer to the table below to determine the filing due date for Form 5500-EZ.
If the filer is delinquent and has attached a statement of Reasonable Cause, edit CCC R in the Part II Box in the middle of the form.
If a Form 5558 is attached to the return, and the filer has attached a statement that meets Reasonable Cause to the return, edit CCC R.
If the Part I Box B is checked and we received the return within the extended due date edit CCC R, See IRM 3.11.27.4.11, Due date of Form 5500-EZ.
If Appendix A attached or filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording, move Appendix A to back of form and continue processing. Do not edit CCC’s R and V.
All Forms 5500-EZ must have a Received Date either stamped or edited in MMDDYY format on the first page of the return. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Determine whether to edit the CCC R. Keep in mind the timely due dates for the return you are processing and, if necessary, examine envelopes and edit the earliest received date to prevent an unnecessary late penalty assessment. Follow the priority in IRM 3.11.27.4.12 below for determining the earliest received date. If the Revenue Agent enters a date that they secured the Form 5500-EZ, edit that date as the received date.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the return is timely.
the due date falls on a weekend or legal holiday the return is timely if postmarked by the first business day following the weekend or legal holiday.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ edit the received date to agree with the postmark date.
If a return bears more than one IRS received date, circle all but the earliest date.
The Received Date may or may not be stamped on the face of the return.
Postmark date on envelope or stamped postmark date on return.
SCAMPS Date - the IRS SCAMPS machine date generated on the envelope.
Signature Date (only if within current processing year).
Julian date minus 10 days in the DLN.
Fax date on original return.
Today's date minus 10 days.
On IRS or before the due date.
After the due date bearing a postmark date before the due date.
Bearing a mark from a private postal meter registered with the U.S. Postal Service, received by the ordinary delivery time for mail postmarked at the same place of origin by the U.S. Postal Service.
Via certain private delivery services (" PDS" ) subject to the postmark rule above based on the date on which the PDS received an item for delivery.
1. DHL Express (DHL): DHL same Day Service, DHL Next Day 10:30 a.m.
2. Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First.
3. United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd day Air, UPS 2nd Day Air A.M. UPS Worldwide Express Plus, and UPS Worldwide Express.
(Or postmarked) on the next day that is not a Saturday, Sunday or legal holiday, if the return due date falls on a Saturday, Sunday, or any legal holiday in the District of Columbia or state where a return is required to be filed.
Within 10 days from the later of the due date or the "Director's date stamp" (at the bottom of the Form 5558) of a disapproved extension form attached.
the received date is invalid (e.g. 201513 in lieu of 201512) change the received date to the current year.
a timely Received Date is the only Received Date stamped on the return no editing required.
the stamped IRS Received Date is after the ≡ ≡ ≡ ≡ ≡ ≡ and the postmark date shows a legal timely mailing, for a due date falling on Saturday, Sunday or holidays≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . change the received date to the postmark date.
the stamped IRS Received Date is after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ and received from Employee Benefits Security Administration (EBSA), the Department of Labor (DOL), or another Government Agency, that deals with the Form 5500, the postmark date showing a legal timely mailing, for a due date falling on Saturday, Sunday or holidays≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . change the received date to the postmark date.
the stamped IRS Received Date is after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ and received from non-Governmental organization such as the gas company, phone company, etc. the postmark date shows a legal timely mailing ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ but with regard to a due date falling on Saturday, Sunday or holidays no editing required.
Use the earliest IRS Received Date.
Circle out all other dates.
An early filed return is one received before its Tax Period ending date.
The return is not final/termination and The tax period is less than four months after today's date, Process the return.
The return is not final/termination and the tax period is four months or more in the future, Edit Action Code 480.
The return is final/termination Edit the tax period to the month preceding the received date and edit CCC F.
Amended returns are identified by checked "Amended" boxes and/or by such words as "AMENDED" , "Revised" , "SUPPLEMENTAL" , "ADDITIONAL" , or any other positive indication that the taxpayer previously filed. Filing a "Copy" of a return is not sufficient reason to label a return "Amended" unless accompanied by a positive statement from the taxpayer.
Process a "copy" return as an original unless a statement is attached indicating it is an amendment.
Examine the return for attachments. Do not separate any related attachments from the return that the taxpayer submitted to explain the reason for the amended return, as Accounts Management uses this information. Detach any unrelated documents and route them to the appropriate function using Form 4227, Edit Action Trail, on the return.
Compliance Services entered TC59X or ICS on the return,, Do not edit CCC "G" . Process as original.
Form 13596, Reprocessing Returns, is attached Do not edit CCC "G" . See IRM 3.11.27.4.14.2, Form 13596 Reprocessing Returns.
None of the above are present Edit CCC "G" or follow local procedures. Always check Box A (2) if not checked and there is an indication the return is amended.
If the Part I Box B is checked and we received the return within the extended due date edit CCC R, See IRM 3.11.27.4.11, Due date of Form 5500-EZ. to determine if timely by the extended due date.
If Appendix A attached or filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording, postmark dates after June 2, 2015 move Appendix A to back of form and continue processing. Do not edit CCC’s R and V.
Postmark is June 2, 2015 or before, edit CCC R and V. Detach Appendix A or copy front page of the Form 5500-EZ, if Appendix A is not attached, and route to EP M/S 1110.
Reprocess a return posted to the wrong account or module, or attempting to post.
Each re-entry return must have a Form 3893, Re-Entry Document Control or Form 13596, attached.
Use Form 3893 to re-input documents.
Use Form 13596 to reprocess documents.
Always leave the Form 3893 or Form 13596 on the front of the return. It must remain as a permanent part of the document.
Examine Form 3893 and/or Form 13596 to determine what to do to make the return processable.
Use Form 3893 to reinput a return that has not posted to an account or module.
If more than one return is in the batch and only the top Form 3893 has an entry in Box 1 (Alpha/Numeric block control no.), edit all returns using current processing instructions and keep all returns clipped together.
If not edited according to current processing instructions, then circle out any Action Codes, CCCs, and any other inapplicable edit marks. Re-edit according to current processing instructions.
If edited according to current processing instructions, edit the information from Form 3893 to the return.
Box 14 (Remarks) Ensure that the information is edited to the return.
Examine returns that have any color other than red editing in the tax data section to determine if the corrections are the result of improper perfection or taxpayer error.
improper perfection edit the same correction in red to the appropriate area.
taxpayer error leave the entries as shown on the document.
A Received Date must be present on all Re-entry returns.
received date is not present edit a Received date to the middle of the return see IRM 3.11.27.4.12, Received Date.
multiple received dates are present circle out all but the earliest date.
When additional information is still needed to make the return processable, prepare Form 4227 for the appropriate action (e.g. research, etc.).
When perfection is not possible, edit Action Code 640 and attach Form 4227 noting, "Perfection not possible" and return to initiator.
From 13596, is used to reprocess a return to the correct account or module that had previously posted to the wrong account or module.
If the return was not edited according to current processing instructions, then circle out any Action Codes, CCC's (including CCC "G" ) and any other edit marks that are no longer applicable. Re-edit according to current processing instructions.
Do not edit CCC "G" on an amended return.
If the return was edited according to current processing instructions, ensure that the information from Form 13596 is edited to the return.
TIN correction Edit correct TIN on return.
Tax period correction Edit correct tax period on return.
Reasonable cause Edit appropriate computer condition code.
a. Edit CCC R if the "FTF" box is checked.
A Received Date must be present on all reprocessed returns.
Received Date is not present Edit a received date to the middle of the return.
The Examination Division occasionally secures and uses a copy of the taxpayer's return as a source document to complete an audit examination. Then Exam submits this for submission processing as an original return.
You can identify these returns by the words "Secured by TE/GE" , "Delinquent Return Secured" , "Copy Secured by Examination" or "TC 599 Input" . The return may also have either a Form 13133, Expedite Processing Cycle, or Form 3198-A attached.
Code and Edit will edit all applicable information as you would a non-secured return.
Edit CCC R if the attached Form 3198-A indicates not to assess a late filing penalty.
Secured delinquent returns and a substitute for a return require "Expedite Processing" . If found in a regular (11 day cycle) batch, pull out for special handling for "ISRP walk through" .
Plan Sponsor Name - Edit name control.
Sponsor EIN - Valid EIN must be present.
Plan Year Ending - Edit in YYMM format.
Plan Number - Must be valid plan number 001-999.
If the return is missing any required field listed in (1) above, attach Form 4227 noting the invalid condition, and route to Entity to research. Entity will return to Code & Edit to finish processing.
Substitute for Return and a Secured Return require "Expedite Processing" . If found in a regular (11 day cycle) batch, pull out for special handling for "ISRP walk through" .
Do not correspond for any missing information.
If a current/prior year return is filed on a tax form for other than the current processing year, convert the transcription lines to the current year format by using the Prior Year Conversion Charts. See Exhibit 3.11.27-1 Prior Year Conversion Chart. and Exhibit 3.11.27-2.
Route the return or CP 403/406 notice to Entity per IRM 3.11.27.4.4.2, Routing to Entity, if the name or EIN has been changed on the CP notice, but not changed by Entity.
Are required to file annual returns.
Are not eligible or choose not to file the return electronically on Form 5500-SF.
The plan covers you (or you and your spouse) and you (or you and your spouse) own the entire business which may be incorporated or unincorporated.
The plan only covers one or more partners (or partner(s) and spouse(s)) in a business partnership.
The plan does not provide benefits for anyone except you, or you and your spouse, or one or more partners and their spouses.
A foreign employer with income derived from sources within the U.S. (including foreign subsidiaries of domestic employers) if contributions to the plan are deducted on its U.S. income tax return.
All Forms 5500-EZ are processed by the Ogden Campus. This includes both foreign and domestic addresses.
If a CP 403/406 Delinquency Notice is attached, follow instructions in IRM 3.11.27.2.6.2.(1)(i), for processing replies to delinquency notices.
Form 5500-EZ filers are no longer required to attach any schedules to the form. Filers subject to Schedules MB or SB reporting should complete the schedule(s), keep a copy for their records, but should not attach the schedule to a filed Form 5500-EZ.
Batch Forms 5500-EZ with form revisions and tax periods 2008 and prior as "Fact of Filing" under Program Code 72841 and form revisions and tax periods 2009 and subsequent under Program Code 72840. See Exhibit 3.11.27-1 and Exhibit 3.11.27-2.
T lines, the return is a 2009 or subsequent Form revision or taxpayer indicates 2015 Tax Year.
T lines, the return is a future Tax Period.
CCC 1 (Fact of Filing) the return is a 2008 and prior year revision.
Put Form 5500-EZ in page order 1-2.
The Form 5500-EZ contains two entity sections: the Employer's name and the Plan Administrator's name. The Employer's name in Part II 2a and the Employer Identification Number (EIN) in 2b must be present.
Perfect all "T-lines" (if blank) from attachments.
Amounts are entered in dollars.
An employee plan may have only one accounting period.
A tax period should always end on the last day of the month except as otherwise specified. Ignore a minor discrepancy such as October 30 instead of October 31.
If the tax period ending date is not more than 3 days after the beginning of the month, edit the previous month. (e.g. October 3, use the designation for September YY14). Edit CCC "Y" .
If the tax period ending date is not more than 6 days before the end of the month, edit the month shown on the return. (e.g. October 25, use the numeric designation for October, YY15). Edit CCC "Y" .
Edit CCC "S" if the accounting period is less than 12 months.
The tax period is the year and last month of the approved accounting period of the employee plan.
the return is for current year edit the tax period.
the return is for a prior year edit the tax period using the plan year ending date.
the taxpayer has notated a tax period other than the preprinted year on the return or label edit the tax period based on the taxpayer indication.
the tax period is missing, incomplete, or illegible review the return for the correct tax period.
Edit the plan year ending date.
If unable to determine, process using current processing year.
The tax period is longer then 12 months review the return for the correct tax period.
Route to Entity Control for Tax Period validation.
If Entity is unable to determine tax period use current processing year.
If the filer indicates a return is an initial or the attachments indicates this is the initial (or first) EP return the Plan has filed under the EIN, check box A(1).
If box A (1) is checked and there is no indication that Entity has seen the return, route to Entity for establishment of the plan.
If the filer indicates "Amended" , "Corrected" , or " Additional" , check box A (2).
If the filer indicates that the return is a " Final" , "Terminated" , "Rolled Over to an Individual Retirement Arrangement (IRA)" , check box A (3).
If the filer indicates that the return is a " Short plan year return" , check box A (4).
If multiple boxes are checked, edit the applicable CCC's.
If the Final and Amended box is checked, edit CCC F and G or if the Final, Amended and Short boxes are checked, edit CCC F, G, and S See IRM 3.11.27.4.7, Computer Condition Codes, for more information.
The return or an attachment is marked "Final/Termination" , or there is other indication the Retirement Plan has terminated or merged.
Total Number of Participants is Zero or blank in Part III, Line 6b(1).
Total Assets End of Year is zero or blank in Part III, Line 7a (2) and Line 7c (2).
Edit CCC "F" only when you have identified a final/termination return; otherwise circle out the box if checked. Continue perfecting the return.
Do not route to Entity, see IRM 3.11.27.4.4, Routing To Other Functions.
Edit the tax period on a final/termination return to the month preceding the received date if the tax period is after today’s date.
If the Part I Box B is checked and we received the return within the extended due date edit CCC "R" , See IRM 3.11.27.4.11, Due date of Form 5500-EZ, to determine if return is timely by the extended due date.
If the Form 5500–EZ does not have a Foreign Plan box in Part I, edit "LNC 2" in the right hand margin.
If no boxes checked, edit 2.
If box 1 is checked and the plan characteristic code in Part IV 8 value is 3A, edit 1.
A three digit Plan Number must be present. No action is required if a three digit number is present. Valid numbers are 001 through 999.
If a one or two digit number is entered, edit preceding zero(s).
If the plan number is blank, search attachments. If found, edit the plan number in 1b. If unable to determine the plan number, attach 4227, annotate "Plan Number" and route to EP Entity.
If the plan number is not in the valid range, annotate "Plan Number" and route to EP Entity.
If multiple plan numbers are present, annotate "Plan number" and route to EP Entity.
Effective Date of Plan must be in month, day, year format. If the month and/or day is missing but the year is present, edit "01" for the month and/or day. For example, if filer entered 4/159, edit 040115, if filer enter "15" , edit "010115" . If the date is written "4-1-15" , no editing is required.
If the date entered is incomplete and you are unable to determine the year, such as, 07-01-201, circle out the entry.
If more than one date is entered, circle out all entries.
The Name Control Consists of four characters or less. The name control will always be the first four characters of the Employer's Name.
Valid characters are alpha, numeric, ampersand (&), hyphen (-) and blank. However, blanks are only valid in the last three positions.
Underline the name control on the "Employer's Name" Line 2a.
If Line 2a is blank and 1a has an entry; underline the name control on the "Name of the Plan" Line 1a and arrow to Line 2a.
If the plan belongs to an individual, use the first four characters of the individual's first name.
IRS accepts the primary name line information received as long as there is no impact to the filer and name controls the first four characters. Do not change the EPMF primary name line based on BMF name line rules. The posting is the filer's intent.
If the plan belongs to a partnership, LLC or corporation, use the first four characters of the partnership, LLC or corporation name.
If the plan belongs to a Trust or 401(k), use the first four characters of the Trust or 401(k).
Disregard the word "The" in the Name control only when more than one word follows.
The Flamingo Tree, Name Control: FLAM.
Include the word "The" when it is only followed by one word.
Name: The Hawk, Name Control: THEH.
Trust of Jane Doe - Edit JANE.
If unable to determine the name control by following the instructions above, route to entity.
You can identify an "in-care-of" name by words "in care of" or symbols "c/o" or "%" (percent).
Ensure the "in-care-of" name is located above the street address.
the in-care-of name is located on the street address line preceding the street address no editing required.
Arrow the in-care-of name above the street address.
the in-care-of name is shown on an attachment edit the in-care-of name above the street address.
Arrow the "in-care-of " street address below the "in-care-of" name or edit the "in-care-of " street address below the "in-care-of" name if located on an attachment.
Circle the filer's street address and input "TC 016" . Notate "TC 016" in the upper left margin of the return.
Always circle out the "in-care-of" symbol (% or c/o) if it is present with an address. Do not use the ampersand (&) and the percent sign (%) when editing address information.
An indication the "in-care-of" name is changed (e.g. the taxpayer crossed out the original "in-care-of" name and added the new name or has entered a new "in-care-of" name in brackets.
Edit the "in-care-of" name as shown in (2) above.
Perfection of the Employer's address is necessary when the mailing address (Street or P.O. Box) is not easily identified.
the address contains information other than a street address or a P.O. Box no perfection is necessary. ISRP will enter the complete address.
there is an indication on an attachment that the address has been changed edit the new address in the Entity section of the return.
Form 8822-B, Part II (address change requested) is attached and the information is the same take no action.
Form 8822-B, Part II (address change requested) is attached and the information is different detach Form 8822-B and route to Entity.
Notate "TC 014" in the upper left margin of the return.
the city and state are not shown on the return, but are shown on an attachment edit the city and state on the form in the entity section of the return.
no address is shown on the return or attachment leave blank and allow to fallout to ERS.
the ZIP code is missing or illegible and isn't available on the return or attachments determine ZIP Code by using Document 7475.
you can determine only the first three digits of the ZIP Code edit "01" for the fourth and fifth digits.
the National Change of address (NCOA) label is present underline the Name Control.
it is necessary to edit the street address edit the address on the return.
APO/FPO addresses are considered domestic addresses. Use current address requirements.
All TE/GE returns containing a foreign address must be batched separately. If not, pull return and follow local procedures.
A foreign (international) Employer's address is any address that is not in the 50 states or the District of Columbia.
Treat returns with APO or FPO addresses as domestic addresses.
Treat Returns with addresses in the following U.S. Possessions/Territories as foreign addresses for processing purposes but are edited in the same way as domestic addresses.
A ZIP code must be present. Edit the appropriate ZIP code, if one is not provided. (See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries).
The foreign country must be the last entry in the address.
Circle out the foreign country and edit the country code preceded by a "/" and followed by "/$" as the last entry in the address.
"/EI/$" is edited for Ireland. (See Document 7475).
Submission Processing BMF Foreign Address Job Aid 2324–002, provides examples for editing foreign addresses.
If the foreign address is from Australia, Brazil, Canada, Cuba, Italy, Mexico or The Netherlands, check if the address contains a province, state or territory name.
Circle out the province, state or territory name.
Enter the appropriate abbreviation. See Document 7475.
a province, state or territory name is not present continue editing the return.
province, state or territory is shown in abbreviated format, continue editing the return.
A ZIP code is not required on a foreign address. Foreign addresses use a postal code that is entered before the city or foreign country and is part of the address.
The EIN is located in Part II, 2b of the Form in the "Employer Identification Number" box.
If a valid EIN is entered on line 2b, no action is required. If no EIN is present, search attachments for an EIN. If found, edit the EIN on line 2b. If not found, research IDRS first and if unable to determine the EIN, annotate "EIN" and route to EP Entity.
An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 78, 79 and 89. All zeros and nines are also invalid.
Route to Entity for assignment of a new EIN.
Research IDRS to verify Name and EIN.
If unable to locate EIN, route to Entity.
Entity Control gave the return a new EIN is notated "TC 011" or "IDRS EIN " (Entity has already taken the necessary action) Underline the Name Control.
EIN is missing you can determine the correct EIN from the attachments and/or schedules Edit the EIN to the appropriate location.
Route to Entity Control for EIN validation.
Attach Form 4227 and leave in the batch for EIN validation/assignment.
If found, edit to the proper location.
If not found, route to Entity for EIN validation/assignment.
Circle out all illegible EINs, zeros, or nines.
If found, edit to proper location.
If not found, route to Entity for EIN assignment.
Attach Form 4227 and leave in the batch for EIN assignment.
If a complete Employer's phone number is on the Employer Telephone number Line 2c, no editing is necessary. ISRP inputs the first 10 digits only.
If the Employer Telephone number is less than 10 digits or illegible, perfect from attachments. Circle out the entry if unable to perfect.
If a complete business code is on the Business Code Line 2d, no editing is necessary.
If the Business Code is less than 6 digits or illegible, perfect from attachments. Circle out the entry if unable to perfect.
If a valid Administrator's EIN is entered on line 3b, no editing is necessary, see IRM 3.11.27.4.8(3).
If the EIN is less or more than nine digits, perfect from attachments. If unable to perfect from attachments, circle out the entry.
Perfect the Employer's Name entered on line 4a, if illegible.
See Exhibit 3.11.27-1 for line conversion.
If a complete Employer's EIN is entered on line 4b or blank, no editing is necessary. ISRP inputs the first nine digits only.
If the EIN is less or more than 9 digits or illegible, circle out the entry.
If a complete Employer's Plan Number is entered on line 4c or blank, no editing is necessary. ISRP inputs the first three digits only.
If the Employer's Plan Number is less or more than three digits or illegible, circle out the entry.
If a number is entered on line 5a(1) or blank, no editing is necessary. ISRP inputs the first 10 digits only.
See Exhibit 3.11.27-1 and Exhibit 3.11.27-2 for line conversion.
If the number is illegible or contains alpha's, circle out the entry.
If a number is entered on line 5a(2) or blank, no editing is necessary. ISRP will not input this line item.
If a number is entered on line 5b(1) or blank, no editing is necessary. ISRP inputs the first 10 digits only.
If a number is entered on line 5b(2) or blank, no editing is necessary. ISRP will not input this line item.
If a number is entered on line 5c or blank, no editing is necessary. ISRP will not input this line item.
If an amount is entered on line 6a(1) beginning of year assets, and line 6a(2) end of year assets is blank, no editing is necessary. (Dollars only and can be negative (-)).
If an amount is entered on line 6b(1) beginning of year assets and line 6b(2) end of year assets is blank, no editing is necessary. (Dollars only and can be negative (-)).
If an amount is entered on line 6c(1) beginning of year assets and line 6c(2) end of year assets is blank, no editing is necessary. If blank and Line 6a(1) and/or 6a(2) has an entry, double arrow the amount to Line 6c(1) and 6c(2), otherwise no editing is necessary. (Dollars only and can be negative (-)).
If a Plan Characteristic is entered in line 8 boxes 1-10 is blank, no editing is necessary. This is a two digit (one numeric and one alpha) field.
If the Plan Characteristic is less or more than 2 digits or not one numeric and one alpha, circle out the entry.
See Exhibit 3.11.27-1 for line conversions.
A signature is required on all Form 5500-EZ returns. Edit a signature code on the bottom right of the first page of the return.
Edit a "1" if the return is signed, printed or stamped.
Edit a "2" if the return is not signed.
IRM 3.11.27.7 provides correction procedures to be used by the Error Correction and Rejects Tax Examiners when processing Employee Plan (EP) Form 5500-EZ returns.
Common procedures may be found in IRM 3.12.38, Error Resolution - BMF General Instructions.
The instructions in IRM 3.11.27.7 are used for correcting errors made by taxpayers, as well as those made by campus operations for Form 5500-EZ.
IDRS Research Tools/Command Codes (CCs) are available for BMF and EPMF research. The following sections will provide instructions on how these CCs may be used for EPMF account resolution.
Use CC EMFOL to research posted EPMF information. This file is updated weekly as the master file itself is updated. The sponsor EIN must be input with a definer to use this command code. See IRM 2.3.64, Command Code EMFOL.
Use CC ERTVU to research the Return Transaction File. It is updated weekly. Most of the information, including the Edit Sheet, as well as some generated data, is displayed with this command code. See IRM 2.3.65, IDRS Terminal Responses - EPMF Return Transaction File On-Line (ERTVU) Research.
Plan Year Ending 199112 to the current year is displayed with this command code. Therefore, whenever using ERTVU to research an older plan period return (plan years through 199111), always research EMFOL first to determine the current information about the return posting.
The CC INOLE will access the NAP with a definer code and TIN. See 2.3.47, IDRS Terminal Responses - Command Codes INOLE, EOGEN, and SPARQ.
Records will be placed into Error Resolution or Rejects inventories for correction.
Rejecting the record from pipeline processing.
Corrections will include correcting errors in editing, transcription or taxpayer errors.
Before making corrections to the error screen displays, verify the DLN on the display matches the DLN on the document.
Find common procedures in IRM 3.12.38.
Action Code 001 is computer generated when the BOB resolution function has added a missing document by only inputting the TIN and name control for the missing document.
All data must be entered.
GTSEC all sections and enter all necessary data.
Clear Fields "C" and "000"
The letter "C" is used as a clear field for the Error Codes (consistency errors) when the invalid condition does not require a change or correction to the record as displayed. The display will include a clear field (labeled "CL" to indicate the possible need of a clear field).
Error Codes that need a clear Field are cleared by either correcting the condition or entering a "C" to indicate no correction is needed.
Clear Field "C" is also used for clearing the Action Code after corrections are completed.
"000" is also used as a Clear Field when deleting Action Codes. It is only used for erroneous Action Codes when it is determined there is no reason to suspend the record.
"000" cannot be used in Reject correction.
Programming erases all "C" Clear Fields for Error Codes when a record is suspended with the Command Code SSPND.
Programming erases all "C" Clear Fields for Error Codes and Action Codes for the new day's error inventory and workable suspense inventory.
Unfinished records form the previous day will not contain the "C" Clear Fields assigned to a record that was not completed.
If the Action Code is valid (except 001), it will be placed in the Reject inventory.
If the Action Code is invalid or is 001, it will be placed in the Error Resolution inventory.
There are two types of section errors: ISRP and TERMINUS Errors.
An ISRP error is an error detected by the ISRP system.
"1" - Split screen transmission, Key Verifier attempted to change Check Digit, four or more digits of a TIN, or the original entry operator entered required section as missing.
"3" - Invalid section ending point.
"4" - Invalid field length.
"Questionable Section" - The ISRP operator input the same section more than once or entered out of sequence. The computer program will drop all duplicate sections and display the first one encountered.
When displayed, ISRP errors will display all input fields of the section in error. Transcribed date will be present. Computer generated data will not be present.
Check all fields of the section and verify that fields are entered as coded.
If no correction is needed, or when the section is correct, drop to the bottom of the screen and transmit.
If the section needs to be deleted, enter command code DLSEC with the section number.
A terminus Error occurs when a section with variable length input fields contains an erroneous sized field.
When displayed, a Terminus Error will show all input fields of the terminus section.
Transcribed data will be present.
Computer generated fields will not be present.
All fields present for the section must be examined and the necessary correction(s) made.
If the section needs to be deleted, use command code DLSEC to delete the section.
If no corrections are needed, drop cursor to the bottom of the screen and transmit.
Non-alphabetical character in an alpha field.
Blank space in a numeric field.
Blank in the first position of an alpha field.
Non-numerical character in a numeric field.
A required field is blank.
All Field Errors will be displayed in the order encountered in the record.
Correct coding and transcription errors.
Form 5500-EZ is filed as an Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. The form is required to be filed under section 6058(a) of the Internal Revenue Code.
A separate Form 5500-EZ is required for each plan number.
The Form 5500-EZ must be filed by the last day of the 7th calendar month after the end of the plan year (not to exceed 12 months in length).
Code and Edit perfects all foreign addresses on IDRS before ISRP input.
ISRP will bypass the address section; therefore, the displayed screen will not contain an address section.
If a foreign address is input through ISRP and the return displays, research.
INOLES shows the same address as the document delete section 02.
pending address is present with the address on the document delete section 02.
no pending address change present SSPND 320 and prepare Form 4227, reject the document for routing to EP Entity for address change, foreign address.
If the amended box is checked, or there is another indication that the return is amended, revised, supplemental, corrected, or superseding, enter CCC "G" in Field 01CCC.
If the return was identified as a duplicate or copy by unpostables, cancel the DLN and route to files for association with the original return.
Section 01 must be present.
01NC 4 Name Control Part II, Line 2a Employer's Name.
01TXP 6 Tax Period Filer Plan Year Ending (YYYYMM).
01PYB 8 Plan Year Begin Date Part I, Plan Yr Beginning Line.
01PYD 8 Plan Year Ending Part I, Plan Yr Ending Line.
01CCC 10 Condition Codes Edited on return Top Center.
01W 1 Signature Indicator Edited at the bottom right on the first page of the return.
01ADC 2 Audit Code Edited at the bottom center margin of the return. This field is currently not edited.
Field 01NC is the Name Control and Check Digit Field.
Name Control - This is a required four position alpha numeric field and is located in the entity section of the return. See IRM 3.11.27.6.7Effective Date Of Plan - Part II Line 1c, for more information.
Check Digit - This is a four position alpha numeric field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G, or M) in the third and fourth positions.
For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.
For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.
Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control, use (2) through (4) below. If the Name Control transcribed from the document does not match the Name Control on the EPMF EIF for the EIN in Field 01EIN, this field will under print with the EPMF EIF Name Control.
If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLET to secure the Name Control. If unable to secure the Name Control, SSPND 320.
The INOLE screens with definer codes shown below displays the BMF and/or EPMF entity information of the requested EIN.
INOLESNN-NNNNNNNP CC INOLES with a P at the end of the TIN, displays the current EPMF plan information; the filer name, address and plans established for the TIN.
INOLETNN-NNNNNNN Displays the name line and address information for all accounts with the same TIN.
INOLEPNN-NNNNNNN Displays the EPMF plan information. A total of 10 plan names can be shown on one screen.
If IDRS is not available, SSPND 351.
Jim Snow Profit Sharing Plan - Edit JIMS.
A. Tree Inc. Retirement Plan - Edit ATRE.
John Sea SERP - Edit JOHN.
Stanford & Auburn Associates Section 125 Cafeteria Plan - Edit STAN.
the Name Control has not been edited or transcribed correctly from Part II Line 2a and the correct Name Control matches the under printed Name Control edit the correct Name Control and bring up the under printed Name Control in 01NC.
the Name Control was edited and transcribed correctly determine if the filer has changed the order of his name but there was no name change input.
the filer changed the order of the name but there was no name change bring up the under print Name Control in 01NC.
the EIN was transcribed incorrectly from Part II, Line 2b correct the EIN in 01EIN.
Field 01EIN is the Employer Identification Number.
The EIN is a number assigned by IRS for identification of an Employee Pension Plan/Retirement Plan. This field is located in Part II, 2b. This is a nine position numeric field that must contain an entry.
It is all zeros or all nines.
Check Field 01EIN with the return. Correct any coding or transcription errors.
If the EIN was entered incorrectly, search for another valid EIN on the return and attachments and enter the correct number.
Research using Command Code NAMEB or NAMEE for the correct number.
SSPND 351 if IDRS is not available.
SSPND 320 if more than one number is found or if you are unable to determine a valid EIN. Indicate multiple EINs on Form 4227.
If you determine a correct number but plan number is not established, SSPND 320 and note "Plan Number" on Form 4227 and route to EP Entity for plan number establishment.
Field 01PL is the Plan number.
The Plan Number is a number assigned by filer for identification of an Employee Pension Plan/Retirement Plan. This field is located in Part II, 1b. This is a three position numeric field that must contain an entry. Plan number valid range is 001-999.
The digits are other than 001-999.
If Field 01PL nonnumeric, blank and/or less than three digits and no plan number is present on the return or attachments, research INOLE, INOLEP, EMFOL, NAMEE and/or ENMOD. If no determination can be made, SSPND 320, attach Form 4227, note "Plan Number " and route to EP Entity for plan number establishment.
If the plan number is not in the valid range, SSPND 320, attach Form 4227, note "Plan number" and route to EP Entity.
If the return was previously reviewed by EP Entity or EP Accounts and the plan number is present and is within the valid range, clear.
Field 01TXP is the Tax Period. It is in YYYYMM format.
It is equal to or later than the Processing Date.
Tax period is greater than 201012 plus 11 months.
The tax period is earlier than 190012.
Less than ADP date of 197412.
Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.
If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.
If the return is a "Final" , edit the tax period on the return to the month preceding the received date.
If the tax period is more than four months and less than 11 months than the process date (today's date), SSPND 480. Attach Form 4227 indicating "early filed" .
If the tax period is greater than the process date (today's date) plus 11 months, process using current year, 201712.
Use the Plan Year Ending from Part I, 01PYD.
If Plan Year Ending is blank, use current year (e.g. 201412, if processing year is 2015).
Field 01PYB is the Plan Year Beginning Date. It is in YYYYMMDD format. When present this is an eight digit numeric field. YYYY must be greater than or equal to 1974, MM must be 01-12, and DD is equal to the month days.
The date is not in YYYYMMDD format or blank.
Correct all coding and transcription errors.
If the plan year begin date is present and correct, verify and correct fields 01TXP and 01PYD. If no corrections are needed, delete CCC "Y" in Field 01CCC.
This field errors when the month, day, and year of the plan beginning date is equal to or later than the month, day, and year of the plan year ending. On correction run it will * when the month, day, and year of the plan beginning date is later than the month, day (when present), and year of the plan year ending. If the plan year beginning date is correct, verify and correct Fields 01TXP and 01PYD.
Research attachments and IDRS to determine correct plan year beginning date and ending date.
Use prior year filings shown on IDRS to determine correct beginning and ending dates.
the plan year beginning date is later than the plan year ending, and correct beginning and/or ending date is found through research enter the correct beginning and/or ending date.
an extension is attached and the plan year ending on the form is the same as Field 01TXP delete Field 01PYB.
Enter CCC "O" in Field 01CCC when the day of plan year beginning is other than 01.
Clear when day of plan year beginning is 01 and no other errors are present.
the tax period (01TXP) plus the day of Plan Year Ending (01PYD), minus the Plan Year Beginning Date (01PYB), is greater than 365 (plan year is longer than 12 months) or unless CCC Y is present Verify and correct Fields 01TXP and 01PYD.
Field 01PYD is the Plan Year Ending Date. It is in YYYYMMDD format. When present this is an eight digit numeric field. YYYY must be greater than or equal to 1974, MM must be 01-12 and DD is equal to the month days.
This field will error if the plan year ending is later than the process date.
If Field 01PYD is blank, enter date from Field 01TXP.
If Field 01TXP is also blank, use current year (e.g. 20151231 if processing year is 2015).
If Fields 01PYB and 01PYD are present and correct, clear when no other errors are present.
Field 01RCD is the Received Date. It is in YYYYMMDD format. This field is required and is transcribed from the date stamp on page one of the return.
Later than the current processing date.
Not within the valid year, month, day range.
Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.
If the Received Date stamp is "invalid" (e.g. 20140115 in lieu of 20150115), correct accordingly.
If an envelope is not attached, use the postmark date stamped on the face of the return.
The envelope postmark or delivery shipment date.
If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the IRS misrouted the document, use the earliest date. If the document is not properly addressed, use the date it was stamped received at the proper address.
The Revenue Officer’s signature date.
The Julian Date in the DLN.
Use signature date only if the signature date is within the current processing year.
Postmarks are used to determine the timeliness of IRS returns.
Only official postmark dates, Killer Bar Strips, or Postage Validation Imprinter (PVI) Labels are accepted as proof of filing timely.
Apply these guidelines to determine whether postmarks are affixed by a U.S. Postal Facility or are privately metered.
Official metered postmarks have arrows that indicate official markings.
Killer Bar Strips are a series of solid or broken lines containing a date, city, and state that is used to cancel the postage stamp. It is not valid if the date, city, and state are not all present.
Valid PVI Labels are affixed to First and Third Class letters, and to Certified and Registered mail. They are also used on small parcels, rolls, and ordinary parcels. They may be affixed to flats mailed at the single piece rate; both Priority and Third Class.
Federal Express - FedEx Priority Overnight, FedEx Standard Overnight, FedEx Two Day.
United Parcel Service - UPS Next Day Air, UPS Next Day Air Saver, UPS Second Day Air, UPS Second Day Air A.M.
DHL Worldwide Express - DHL Same Day Service, DHL USA Overnight.
Airborne Express - Overnight Air Express Service, Next Afternoon Service, Second Day Service.
1 Fact of Filing for prior years older than current year.
C Substitute or Secured return. Never correspond if a return was filed as a substitute for return.
F Final return, generated on current year return when all conditions for final return are met.
G Amended return. Generated on amended returns, may be input or will be generated when amended return box is checked. A TC 977 and sponsor's entity information are posted to indicate an amended return has been filed. Don't treat an amended return differently; overlay the current data with the amended data and pass data to the EPMF.
O One day (month) return. On Form 5500 series returns, it indicates that the plan begins and ends within the same month. It causes the return to post to the next month's tax period. CCC O will always be present with CCC S Short period.
Only input CCC "O" after researching IDRS and attachments and determining return is actually a one day, one month return.
If Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording and the Appendix A is not attached. Move Appendix A to back of form and continue processing. Do not edit CCC R.
S Short Plan Year or Short Period Return. If Part I, A box (4) is checked and when the tax period minus the plan year beginning date is less than 365 days.
U Unprocessable return. This is input when essential information is missing and can't be secured through research.
If Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording and the Appendix A is not attached. Move Appendix A to back of form and continue processing. Do not edit CCC V.
X Reserved for future use on Form 5500-EZ.
Y 52-53 Week Filer. Generates when indicated as a 52-53 week filer. Plan year reported under 52-53 week rule may end not more than six days before and not more than three days after the end of a month.
Each Condition Code can only appear once.
This Field may be present, and may contain up to ten entries.
Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.
Field 01LA1 is the First Plan Report Indicator. Field 0101LA1 is transcribed from Part I A boxes of the Form 5500-EZ. This is a one position field; the box can be checked or blank.
This field is invalid if other than 1 or blank.
If Field 01LA1 checked box is present and correct, clear when no other errors are present.
If the box is not checked and the filer indicates this is the First Plan Report, check the box and transmit.
If the box is not checked, clear the field; the field can be blank.
Field 01LA2 is the Amended Report Indicator. Field 01LA2 is transcribed from Part I A boxes of the Form 5500-EZ. This is a one position field; the box can be checked or blank.
If Field 01LA2 checked box is present and correct, clear when no other errors are present.
If the box is not checked and the filer indicates the return is marked "amended" , "corrected" , or "revised" , check the box and transmit.
Field 01LA3 is the Final Report Indicator. Field 01LA3 is transcribed from Part I A boxes of the Form 5500-EZ. This is a one position field; the box can be checked or blank.
If Field 01LA3 checked box is present and correct, clear when no other errors are present.
If the box is not checked and the filer indicates the return is a final return, check the box and transmit.
Field 01LA4 is the Short Period Report Indicator. Field 01LA4 is transcribed from Part I A boxes of the Form 5500-EZ. This is a one position field; the box can be checked or blank.
If Field 01LA4 checked box is present, when the tax period minus the plan year beginning date is less than 365 days and is correct, clear when no other errors are present.
If there is an entry in this field, the Plan Year Ending date will not underprint if it does not match the EIF.
Field 01LC is the Foreign Plan Check Box Indicator. Field 01LC is transcribed from Part I, C box of the Form 5500-EZ. This is a one position field that must be present. The box can be checked or blank.
If the Form 5500–EZ does not have a Foreign Plan box in Part I, input a 2.
If no boxes, input a 2.
If box 1 is checked and the plan characteristic code in Part IV 8 value is 3A, input a 1.
If Field 01LC is present and correct, clear when no other errors are present.
Field 01L1C is the Plan Effective Date. Field 01L1C is transcribed from Part II Line 1c of the Form 5500-EZ. This is an eight digit field that may contain an entry. If present, the entry must be in YYYYMMDD format.
YYYY must be greater than or equal to 1974, MM must be 01-12, and DD is equal to the month days.
If Field 01L1C is present and correct, clear when no other errors are present.
If line 1c has an entry and either the month and/or day is missing, enter 01 for the missing day or month. If the year is input as YY instead of YYYY, use 20 for the first two digits as the century. If only the year is present, then use 01 for the missing day and month.
If an entry is present on line 1c and a year is missing and/or incomplete, research using INOLE or EMFOL to determine the year. If unable to determine the year, route to EP Entity.
If YYYY is less than 1974, process as current year.
Field 01L2D is the Business Code. Field 01L2D is transcribed from Part II Line 2d of the Form 5500-EZ. This is a six digit field that may contain an entry.
This field is invalid if it is illegible, contains less or more than six digits.
If Field 01L2D is present and correct, clear when no other errors are present.
If Field 01L2D is illegible, contains less or more than six digits, research Form 5500-EZ instructions, correct entry and transmit.
If unable to determine the correct business code, delete the entry.
Field 01L2C is the Employer's Telephone Number. Field 01L2C is transcribed from Part II Line 2c of the Form 5500-EZ. This is a 10-position field that may contain an entry.
If present, this field is numeric.
This field is invalid if non-numerical.
If Field 01L2C is invalid or incomplete, delete the entry. Do not attempt to correct the field.
Field 01W is the Signature Indicator. Field 01W is transcribed from the bottom left margin of the Form 5500-EZ. This is a one-character field that may be present.
The valid characters are 1 (return signature is present) or 2 (return signature is missing).
This field is invalid if other than 1 digit numeric or blank.
Correct any coding or transcription errors.
If Field 01W is present and correct, 1 (if signature is present) or 2 (if signature is missing); clear when no other errors are present.
Field 01ADC is the Audit Code. This field is currently not being edited.
If this field contains errors, delete entry.
Present and entry is other than 1 or 2.
More than one code is present.
Field 01ADC is currently not edited. Delete entry if present.
Field 01CAF is the CAF Indicator. This is a one position field. If present, the valid codes are blank and 1, 2, 3, 4, and 7.
Present and entry is other than blank, 1, 2, 3, 4, or 7.
If Field 01CAF is present and correct, clear when no other errors are present.
If Field 01CAF is invalid or incomplete, delete the entry. Do not attempt to correct the field.
Section 02 must be present and is located on Form 5500-EZ Part II, 2a.
Field 02NPL is the Name of Plan. Field 02NPL is transcribed from Part II Line 1a of the Form 5500-EZ. This is a required 35 position character field.
First position is present and does not contain A-Z or 0-9.
The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks.
There are more than 35 characters present in the field.
ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.
Correct all misplaced entries, coding and transcription errors.
Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.
If the Name of Plan is missing, research INOLE, INOLEP, EMFOL, NAMEE, and/or ENMOD using the EIN and Plan Number provided on the return to determine the correct name of the plan.
If unable to determine the Name of the Plan from the return and research, SSPND 320 to EP Entity Control.
Field 02PNC is the Name of Plan Continued. Field 02PNC is transcribed from Part II Line 1a of the Form 5500-EZ. This is a 35 character field that may be present.
If unable to correct, delete entry.
Field 02NAM is the Employer's Name. Field 02NAM is transcribed from Part II Line 2a of the Form 5500-EZ. This is a required 35 character field.
Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.
If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.
The Name on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new EIN.
If a new EIN is located, verify the Name Control using CC INOLES.
Ensure that the entity information matches the return.
Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875-C, Missing or Incorrect EIN on Return, as a non-suspense letter to the address on the return.
Obvious transposed up to (3) or missing digits can be excluded as criteria for sending Letter 3875-C.
SSPND 320 to EP Entity Control.
Prepare Form 4227 with the notation "MULTIPLE TINS" .
INOLES indicates a "Merge To" (MT) TIN, Research the "MT" TIN on INOLES.
The "MT" TIN matches the entity on the return or attachments, Enter the "MT" TIN in Field 01EIN.
The "MT" TIN does not match the entity on the return or attachments SSPND 320 to EP Entity Control.
If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a name.
The Name on ENMOD agrees with the Name on the return, Enter "C" in the Clear Code field.
SSPND 320 to route the return to EP Entity.
Attach Form 4227 with the notation "NO RECORD" .
If the Name change has not been made, research ENMOD for a pending TC 013.
A pending TC 013 is present, Enter "C" in the Clear Code field.
SSPND 320 to route to EP Entity.
Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .
If the name on the return contains more than 35 characters, continue inputting name using Field 02NMC as a second name line.
Field 02NMC is the Employer's Name Continued. Field 02NMC is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35 character field that may be present.
The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs or blanks.
Field 02SRT is the Sort Name/DBA name line. Field 02SRT is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35 character field that may be present.
Field 02CON is the Care of Name. Field 02CON is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35 character field that may be present.
The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, or blanks.
Field 02ADD is the Employer's Street Address. Field 02ADD is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35 character field that may be present.
When present, first position must contain A-Z, 0-9.
The remaining position must contain A-Z, 0-9, hyphens, ampersands, or blanks.
Data cannot follow two blanks.
Correct any coding and transcription errors.
Refer to the Form 5500-EZ Part II 2a for the correct street address. If no legible street address is present on the Form 5500-EZ and attachments, delete all data in 02ADD, 02CTY, 02ST, and 02ZIP.
If a Major City Code is present, and no street address is available, enter the city in Field 02CTY and enter the state code in Field 02ST.
If the Major City Code is correct and the state is present, delete Field 02ST.
If you cannot correct the address with the information on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete only the address.
Field 02FAD is the Foreign Address. Field 02FAD is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35 character field that may be present.
The first position is blank.
Any character followed by two consecutive blanks.
Verify DLN starts with a 60 or 78, if not present, send to numbering to correct the DLN.
Compare displayed fields with the return. If incorrect, overlay the screen with the correct information from the table below.
Field 02ST must contain"." (period/space).
Delete Field 02ZIP if present.
Is not present in Field 02FAD Check return for foreign address.
Enter the foreign address in Field 02FAD.
If additional space is required, continue entering the address in Field 02ADD.
Field 02CTY must contain the appropriate foreign country code.
Verify the address on the return is not a foreign address.
Enter street address in Field 02ADD.
Enter city, state, and Zip Code in the appropriate fields.
Field 02CTY is the Employer's City. Field 02CTY is transcribed from Part II Line 2a of the Form 5500-EZ. This is a required 22 character field.
The second and third positions are both blank.
All other positions are other than A-Z or blank.
Two consecutive blanks followed by a character.
Field 02ST is the Employer's State. Field 02ST is transcribed from Part II Line 2a of the Form 5500-EZ. This is a required two-character field.
Field 02ST is blank and Field 02ADD is present and a Major City Code was not used.
Entry is not a valid state code.
If unable to determine state from Form 5500-EZ or attachments, refer to Document 7475 to correct Field 02ST.
If unable to correct, delete entries in Fields 02ADD, 02CTY, 02ST, and 02ZIP.
Field 02ZIP is the Employer's ZIP Code. Field 02ZIP is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 12-position numeric field that may be present.
Field 02ZIP is blank and Street Address (02ADD), City (02CTY), and State (02ST) are present.
The first three digits do not agree with the Major City or State.
Refer to Document 7475 to correct zip code.
Section 03 may be present and is located on Form 5500-EZ Part II, 3a.
Field 03NAM is the Plan Administrator's Name. Field 03NAM is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35 character field that may be present.
Field 03NMC is the Plan Administrator's Name. Field 03NMC is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35 character field that may be present.
Field 03ADD is the Plan Administrator's Street Address. Field 03ADD is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35-character field that may be present.
Refer to the Form 5500-EZ, Part II, Line 3a for the correct street address. If no legible street address is present on the Form 5500-EZ, delete all data in 03ADD, 03CTY, 03ST, and 03ZIP.
Field 03FAD is the Plan Administrator's Foreign Address. Field 03FAD is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35-character field that may be present.
Field 03FAD is the Plan Administrator's Foreign Address. Field 03FAD is transcribed from Part II Line 3a of the Form 5500-EZ. This is a required 22-character field if 03ADD is present.
If a Major City Code is present, and no street address is available, enter the city in Field 03CTY and enter the state code in Field 03ST.
Field 03ST is the Plan Administrator's State Code. Field 03ST is transcribed from Part II Line 3a of the Form 5500-EZ. This is a required two-character field if the address line is present unless a Major City Code is used.
Field 03ST is blank and Field 03ADD is present and a Major City Code was not used.
If unable to determine the State from the Form 5500-EZ, refer to Document 7475 to correct Field 03ST.
If unable to correct, delete entries in Fields 03ADD, 03CTY, 03ST, and 03ZIP.
Field 03ZIP is the Plan Administrator's ZIP Code. Field 03ZIP is transcribed from Part II Line 3a of the Form 5500-EZ.
If unable to determine ZIP from Form 5500-EZ, refer to Document 7475 to correct Field 03ZIP.
Field 03L3B is the Plan Administrator's EIN. Field 03EIN is transcribed from Part II Line 3b of the Form 5500-EZ. This is a nine-position numeric field that may be present.
An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, and 89. All zeros (0) and nines (9's) are also invalid.
The EIN is illegible or incomplete.
If a valid EIN is entered on line 2b, no action is required.
If no EIN is present, search attachments for an EIN. If found, edit the EIN on line 3b.
If not found, delete the entry.
Section 04 may be present and is located in Part II and Part III of Form 5500-EZ. Money fields are dollars only and can be Positive or Negative.
Field 04L4A is the Name of the Trust. Field 04L4A is not transcribed.
First position is present and does not contain A-Z or 0–9.
The remaining positions contain other than A-Z, 0–9, hyphens, ampersands, pound signs or blanks.
Field 04L4B is the Trust Employer Identification Number (EIN). Field 04L4B is not transcribed.
An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, and 89. All zeros and nines are also invalid.
Field 04L5A is the Employer's Name Changed Since Last Return Filed. Field 04L5A is transcribed from Part II Line 5a of the Form 5500-EZ. This is a 35 character field that may be present.
Correct all misplaced entries, coding, and transcription errors.
Field 04L5B is the Employer's EIN Changed Since Last Return Filed. Field 04L5B is transcribed from Part II Line 5b of the Form 5500-EZ. This is a 9 position numeric field that may be present.
If a valid EIN is entered on line 5b, no action is required.
If no EIN is present, search attachments for an EIN. If found, edit the EIN on line 5b.
Field 04L5C is the Employer's Plan Number Changed Since Last Return Filed. Field 04L5C is transcribed from Part II Line 5c of the Form 5500-EZ. This is a three-position numeric field that may be present.
It is less than three digits.
It is illegible or incomplete.
If Field 04L5C is nonnumerical, blank and/or less than three digits, search the return or attachments for a plan number. If found, edit on line 04L5C.
Field 04L6A is the Number of Plan Participants Beg of Year. Field 04L6A1 is transcribed from Part II Line 6a of the Form 5500-EZ. This is a 10-position numeric field that may be present.
If Field 04L6A is nonnumerical, blank and/or less than 10 digits, search the return or attachments. If found, edit on line 04L6A.
Field 04L6B is the Number of Plan Participants End of Year. Field 04L6B is transcribed from Part II Line 6bof the Form 5500-EZ. This is a 10-position numeric field that may be present.
It is less than 10 digits.
If Field 04L6B is nonnumerical, blank and/or less than 10 digits search the return or attachments. If found, edit on line 04L6B.
Field 047A1 is the Total Plan Assets BOY Amount. Field 047A1 is transcribed from Part III Line 7a of the Form 5500-EZ. This is a 15-position numeric field that may be present.
All Money fields are dollars only and can be Positive or Negative.
It is more than 15 digits.
Compare the return and the display to determine the correct amount.
If unable to determine the correct amount, delete the entry.
Field 047AB2 is the Total Plan Assets EOY Amount. Field 047A2 is transcribed from Part III Line 7a of the Form 5500-EZ. This is a 15-position numeric field that may be present.
Field 047B1 is the Total Plan Assets BOY Amount. Field 047B1 is transcribed from Part III Line 7b of the Form 5500-EZ. This is a 15-position numeric field that may be present.
Field 047B2 is the Total Liabilities EOY Amount. Field 047B2 is transcribed from Part III Line 7b of the Form 5500-EZ. This is a 15-position numeric field that may be present.
Field 047C1 is the Total Plan Assets BOY Amount. Field 047C1 is transcribed from Part III Line 7c of the Form 5500-EZ. This is a 15-position numeric field that may be present.
Field 047C2 is the Total Plan Assets EOY Amount. Field 046C2 is transcribed from Part III Line 7c of the Form 5500-EZ. This is a 15-position numeric field that may be present.
Section 05 may be present and is located in Part III, Part IV, and Part V of Form 5500-EZ. Money fields are dollars only and can be Positive or Negative.
0511 1 Defined benefit plan subject to minimum funding requirements. If yes, complete Schedule SB (Form 5500) and see instructions.
If a Schedule SB is attached to a Form 5500-EZ, no editing or transcription is required. Leave attached.
05PTN 10 Preparer Telephone Number Phone no.
Field 05L8A is the Contributions (a) Employer Amount. Field 05L8A is transcribed from Part III Line 8a of the Form 5500-EZ. This is a 15-position numeric field that may be present.
Field 05L8B is the Contributions (b) Participants Amount. Field 05L8B is transcribed from Part III Line 8b of the Form 5500-EZ. This is a 15-position numeric field that may be present.
Field 05L8C is the Contributions (c) Other Amount. Field 05L8C is transcribed from Part III Line 8c of the Form 5500-EZ. This is a 15-position numeric field that may be present.
Field 05L91-05100 is the Plan Characteristics Feature Codes. Fields 05L91-05100 are transcribed from Part IV Line 9 of the Form 5500-EZ. This is a two position numeric and alpha field that may contain an entry.
Not consistent with the characteristic codes.
Compare the return and the display to determine the correct plan characteristic feature code. See Form 5500 EZ for Plan Characteristic Codes.
If unable to determine the correct plan characteristic feature code, delete the entry.
Field 0510X During the Plan Year, Did the Plan Have Any Participant Loans?
Field 0510X is the During the Plan Year, Did the Plan Have Any Participant Loans? Field 0510X is transcribed from Part V, Line 10, Yes/No Boxes of the Form 5500-EZ. This is a one position numeric field that may be present.
The field is invalid if other than "1" , "2" , or blank.
1 - If the "yes" box is checked.
2 - If the "no" box is checked.
Blank - If neither box is checked or both boxes are checked.
Field 0510A is the Amount As Of Year End. Field 0510A is transcribed from Part V Line 10 Amount of the Form 5500-EZ. This is a 15-position numeric field that may be present.
Field 0511 is the Defined Benefit Plan Subject To Minimum Funding Requirements. Field 0511 is transcribed from Part V, Line 11, Yes/No Boxes of the Form 5500-EZ. This is a one position numeric field that may be present.
Field 0511A Amount From Schedule SB Line 39.
Field 0511A is the Amount from Schedule SB Line 39. Field 0511A is transcribed from Part V Line 11a amount of Form 5500–EZ. This is a 15-position numeric field that may be present.
Field 05L12 is the Defined Contribution Plan Subject To The Minimum Funding Requirements. Field 05L12 is transcribed from Part V Line 12, Yes/No Boxes of the Form 5500-EZ. This is a one position numeric field that may be present.
Field 05L12A is the Date Of Ruling Letter Granting The Waiver. Field 05L12A is transcribed from Part V, Line 12a Date on the Form 5500-EZ. This is an eight digit numeric field that may contain an entry. If present, the entry must be in YYYYMMDD format.
If Field 05L11A is present and correct, clear when no other errors are present.
YYYY must be greater than or equal to 1974, MM must be 01-12 and DD is equal to the month days.
If unable to determine the correct date, delete the entry.
Field 05L12B is the Minimum Required Contributions For This Plan Year. Field 05L12B is transcribed from Part V, Line 12b of the Form 5500-EZ. This is a 15-digit numeric field that may contain an entry.
Field 05L12C is the Minimum Required Contributions For This Plan Year. Field 05L12C is transcribed from Part V, Line 12c of the Form 5500-EZ. This is a 15-digit numeric field that may contain an entry.
Field 05L12D is the Subtracted Amount In Line 12c From Amount 12b. Field 05L12D is transcribed from Part V, Line 12d of the Form 5500-EZ. This is a 15-digit numeric field that may contain an entry.
Field 0512E Will The Minimum Funding Amount Reported On Line 12d Be Met By The Funding Deadline?
Field 05L12E is the Will The Minimum Funding Amount Reported On Line 12d Be Met By The Funding Deadline. Field 05L12E is transcribed from Part V Line 12e, Yes/No Boxes of the Form 5500-EZ. This is a one position numeric field that may be present.
Field 05PN is the Preparer's Name. Field 05PN is not transcribed.
Field 05PF is the Firm's Name. Field 05PF is not transcribed.
Field 05ADD is the Preparer's Street Address. Field 05ADD is not transcribed.
Field 05CTY is the Preparer's City. Field 05CTY is not transcribed.
Delete entries in Fields 05ADD, 05ST, and 05ZIP.
Field 05ST is the Preparer's State. Field 05ST is not transcribed.
Field 05ST is blank and Field 05ADD is present.
Field 05ZIP is the Preparer's ZIP code. Field 05ZIP is not transcribed.
If Field 05ZIP is blank and street address 05ADD, city 05CTY and state 05ST are present.
Delete entries in Fields 05ADD, 05CTY, 05ST, and 05ZIP.
Field 05PRE is the Preparation Code. Field 05PRE is not transcribed.
The entry is other than 1 or blank.
Field 05PPN is the Preparer's PTIN. Field 05PPN is not transcribed.
The first position is other than a "P" .
The first position is "P" and the remaining positions are all zeroes or all nines.
Other than the first position is nonnumerical.
Field 05PEN is the Preparer's EIN. Field 05PEN is not transcribed.
The first position is other than numeric.
The field is all zeroes or all nines.
Field 05PTIN is the Preparer's Telephone Number. Field 05PTIN is not transcribed.
Form 5500-EZ errors are displayed and corrected using the Error Resolution System (ERS).
IRM 3.11.27.17, Error Codes For Form 5500-EZ, includes information to identify and correct the errors.
Error Code 002 generates when the Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF).
The Name Control on the return or attachment matches the Name Control on INOLES, Bring up the underprint.
Employer's Name and Trade name are reversed on part 2a and the Trade Name matches INOLES. Bring up the underprint and correct name control.
Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Note: Obvious transposed or missing digits can be excluded as criteria for sending Letter 3875-C.
Prepare Form 4227 with the notation "MULTIPLE EINS" .
INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES.
The "MT" EIN matches the entity on the return or attachments, Enter the "MT" EIN in Field 01EIN.
The "MT" EIN does not match the entity on the return or attachments, SSPND 320 to EP Entity Control.
A pending TC 013 is present Enter "C" in the Clear Code field.
If the name on the return contains more than 35 characters, continue inputting name using Field 02CON as a second name line.
The Check Digit is present but is not valid for the EIN.
The letters "E" , "G" , or "M" are present in Field 01NC.
The first two positions of the field are not blank and the last positions are not alphabetic.
The check digit in Field 01NC does not match the return or is not legible, Enter the Name Control from the return in Field 01NC.
The EIN on the return is not legible, Research NAMEB/NAMEE for correct EIN.
Received date is not less than or equal to the process date.
Received date is earlier than the first day of the tax period.
the received date is invalid (e.g. 201313 in lieu of 201312) Change the received date to the current year and enter in Field 01RCD.
Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP.
Enter F in Field 01CCC.
Prepare Form 4227 with the notation "EARLY FILED" .
Change the Received Date to one day after the Tax Period Ending Date.
Code & Edit will edit an "F" in Field 01CCC and on the return when the received date is before the tax period or identified as an early filed return.
The street address is present, Fields 02CTY and 02ST must be present unless a Major City Code is used.
A Major City Code is used and Field 02ADD is NOT present.
A Major City Code is used and Field 02ST is present.
City must be present. If City is not in Major City format, Field 02ST must be present; Field 02ADD can be blank.
Refer to the Form 5500-EZ Line 2a for the correct street address. If no legible street address is present on the Form 5500-EZ and attachments, delete all data in 02ADD, 02CTY, 02ST, and 02ZIP.
Zip Code field has an entry when a foreign address is present.
Field 02ST must contain"," (period/space).
Enter the foreign address in Field 02FAD. Note: If additional space is required, continue entering the address in Field 02ADD.
The Zip Code is inconsistent with the Major City Code or State Code.
Correct coding and transcription errors for Fields 02ADD, 02CTY, and 02ST.
The address on the return is located in a major city, refer to Document 7475 for a valid major city code. If you can determine only the first three digits of the zip code, enter "01" in the 4th and 5th positions.
The address is not located in a major city, refer to Document 7475 and enter the first three valid digits for the state followed by "01" .
If not needing corrections to Field 02ZIP, enter the full city and state in fields 02CTY and 02ST.
If unable to correct, delete all data in 02ADD, 02CTY, 02ST, and 02ZIP.
Tax period is greater than process date plus 11 months.
If the tax period is greater than the process date plus 11 months, process using the current year 2017512.
If Field 01TXP is blank, enter the plan year ending from Field 01PYD.
If both Fields 01TXP and 01PYD are blank, use current year (e.g. 201712 if processing year is 2017).
This field generates if the tax period (01TXP) plus day of Plan Year Ending (01PYD) minus the Plan Year Beginning Date (01PYB) is greater than 365 (plan year is longer than 12 months) unless CCC "Y" is present.
If the plan year beginning date is present and correct, verify and correct fields 01TXP and 01PYD. If no corrections are needed, delete CCC "Y" in Field 01CCC.
This field generates if the tax period, plus the day of the plan year ending date, is greater than the plan year ending.
This field generates if the plan year ending date is not equal to the tax period.
This field generates if the month of the plan year ending date is present and does not match the month plan year ending date on the EPMF.
If the tax period plus the day of the plan year ending date is greater than the plan year ending, change the tax period to match the plan year ending date.
If the plan year ending date is greater than the tax period, change the plan year ending to match the tax period.
If the plan year ending date does not equal the tax period, do not bring up the under print; input the tax period from the document in YYYYMMDD format.
If the month of the plan year ending date is present and does not match the month plan year ending date on the EPMF, verify that the month was transcribed correctly. If not, correct the month and if correct, clear.
This field generates if 047C1 does not equal 047A1 minus 047B1.
Error Code 703 Correction Procedures.
If coding and transcription is correct, clear error.
This field generates when the Final Report Indicator 3 (01LA3) is 1 and the computer condition code (01CCC) “F” is not present.
If 01LA3 is 1 change 01CCC to "F" .

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