Record Type 26 (Substitute Tax ID)
Record type 26 is the substitute tax ID record. The system creates a substitute tax ID record type when you run the Extract GIA program if the parent occurrence record has an occurrence type of 0 and the sub-item code is one of these codes:
00210
00211
If you manually create a GIA, you must manually create a Substitute Tax ID record as appropriate. The Substitute Tax ID record is a child of an occurrences record and has no descendants.