Internal Revenue Manual

IRM 3.11.22 — Employee Plan Excise Tax Return

Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis Section 22. Employee Plan Excise Tax Return 3.11.22 Employee Plan Excise Tax Return Manual Transmittal October 17, 2025 Purpose (1) This transmits revised IRM 3.11.22, Returns and Documents Analysis, Employee Plan Excise Tax Return. Material Changes (1) IRM 3.11.22.1.3 IPU 25U3406 issued 06-13-2025 - Updated Title name. (2) IRM 3.11.22.1.6 IPU 25U3406 issued 06-13-2025 - Updated Title name. (3) IRM 3.11.22.1.6 IPU 25U3432 issued 06-25-2025- Added title and table. (4) IRM 3.11.22.1.6 - Updated Terms and Acronyms table. (5) IRM 3.11.22.1.7 - Added Related Resources. (6) IRM 3.11.22.3.12 - Updated Due Dates in tables. (7) IRM 3.11.22.4.28 - Added Direct Deposit instructions. (8) Minor editorial changes made throughout this IRM (e.g., formatting, spelling, punctuation, mail stops, links, dates, etc.) Effect on Other Documents This supersedes IRM 3.11.22, dated November 1, 2024. Incorporates interim guidance from IRM Procedural Updates (IPU) 25U3432, 25U3406, Audience Ogden Submission Processing Campus. Effective Date (01-01-2026) Virginia E. Puddister Acting Director, Shared Services Tax Exempt and Government Entities

Program Scope and Objectives

3.11.22.1 (01-01-2023) Program Scope and Objectives IRM 3.11.22, Form 5330 Employee Plan Returns, provides instructions for processing Form 5330, Return of Excise Taxes Related to Employee Benefit Plans. Purpose - Provide clear instructions and processing guidelines for Code and Edit (C&E) procedures for processing Form 5330. Note: Before implementation, get approval from the overseeing TE/GE analyst for any job aids, procedural changes, or paragraphs for Letter 3938-C, Form 5330 Incomplete for Processing. Audience - C&E, Ogden Campus. Policy Owner - Director, Tax Exempt/Government Entities, Business Systems Planning (BSP). Program Owner - Submission Processing, Business Master File. Primary Stakeholders - Other areas that may be affected by these procedures: Accounts Management (AM) Compliance Chief Counsel Information Technology (IT) Programmers Statistics of Income (SOI) Submission Processing (SP) Tax Exempt and Government Entities (TE/GE) Taxpayer Advocate Service (TAS)

Background

3.11.22.1.1 (01-01-2023) Background Document Perfection/Code and Edit perfects returns and other documents for input to the Master File (MF) through the Integrated Submission and Remittance Processing System (ISRP). In addition, Document Perfection forwards any other documents and attachments not related to the processing of returns to the function responsible for handling them. It is not the purpose of Code and Edit to mathematically verify or to check the validity of the returns and other documents being processed unless otherwise specified in the applicable section. The computer and/or Error Correction (Resolution) will perform these functions if the returns and other documents are coded and edited as prescribed in the applicable subsections.

Authority

3.11.22.1.2 (01-01-2023) Authority The following provides authority for instructions and performance of actions in this IRM: Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC). All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policy Statements.

Roles and Responsibilities

3.11.22.1.3 (06-13-2025) Roles and Responsibilities The Campus Director is responsible for monitoring operational performance for their campus. The Operations Manager is responsible for monitoring operational performance for their operation. The Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties. The Team Employees are responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

Program Management and Review

3.11.22.1.4 (01-01-2024) Program Management and Review Program Reports: The Batch/Block Tracking System (BBTS) stores a vast amount of data that can be used in performance monitoring and production projections. Program Effectiveness is measured using the following: Embedded Quality Submission Processing (EQSP) Balanced Measures Managerial reviews Annual Review: Federal Managers Financial Integrity Act (FMFIA).

Program Controls

3.11.22.1.5 (01-01-2024) Program Controls Quality Review conducts a statistically valid sample size review of completed work to ensure IRM guidelines are followed.

Terms and Acronyms

3.11.22.1.6 (06-25-2025) Terms and Acronyms The following table lists terms and acronyms: Terms Acronyms Taxpayer Advocate Services TAS TAS Service Level Agreements SLAs Operations Assistance Requests OARs Computer Condition Codes CCC

Related Resources

3.11.22.1.7 (06-25-2025) Related Resources The following table lists related sources: Resource Link/Title Servicewide Electronic Research Program (SERP) SERP landing page IRM 3.12.22 Error Resolution, Employee Plan Excise Tax Return IRM 3.12.38 Error Resolution, BMF General Instructions IRM 3.24.22 ISRP System, Employee Plan Returns IRM 3.24.38 ISRP System, BMF General Instructions

Taxpayer Advocate Service (TAS)

3.11.22.2 (06-25-2025) Taxpayer Advocate Service (TAS) The Taxpayer Advocate Service is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate, that helps taxpayers and protects taxpayer rights. TAS offers free help to taxpayers when a tax problem is causing a financial difficulty, when they've tried and been unable to resolve their issue with the IRS, or when they believe an IRS system, process, or procedure just isn't working as it should. TAS strives to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico. TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Taxpayer Services (TS) Division, to affect the resolution of the taxpayer's problem. For more information, refer to IRM 13.1.19, Advocating with Operations Assistance Requests (OARs). Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer's issue the same day. The definition of "same day resolution" is within 24 hours. The following two situations meet the definition of "same day resolution": The issue can be resolved within 24 hours. IRS takes steps within 24 hours to resolve the taxpayer's issue. When making a TAS referral, use Form 911 and forward to TAS following your local procedures. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

TAS Service Level Agreements (SLAs)

3.11.22.2.1 (01-01-2025) TAS Service Level Agreements (SLAs) The National Taxpayer Advocate reached agreements with the Commissioners of Taxpayer Services (TS), Small Business and Self Employed (SB/SE) Division, Tax Exempt and Government Entities (TE/GE), Criminal Investigation (CI), Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs). SLAs are found at Taxpayer Advocate Services- Service Level Agreements.

Operations Assistance Requests (OARs)

3.11.22.2.2 (01-01-2025) Operations Assistance Requests (OARs) TAS initiates Form 12412, Operations Assistance Request (OAR), to request assistance from an Operating Division/Function (OD/Function) when it lacks the statutory or delegated authority to resolve a taxpayer's problem. For cases requiring an OAR, TAS: Prepares Form 12412, Operations Assistance Request (OAR); Secures all required supporting documentation; Forwards Form 12412 and documentation via Form 3210, Document Transmittal, to the TS TAS Liaison; Clearly identifies an OAR requiring expedited processing. TS Division: Assigns a liaison in each office or campus where a Taxpayer Advocate is located; Acknowledges receipt of the case via Form 3210 within one workday for expedited processing and within three workdays for non-expedited cases; Reviews the case for appropriate assignment; Assigns the case to the appropriate employee within the OD/Function; Provides TAS with the name and phone number of the TS employee assigned the case; Determines a reasonable time frame for case resolution, if the Requested Completion Date provided on the OAR is not practical; When appropriate and in accordance with TAS delegated authorities, provides TAS with the written approval to input an adjustment or issue a manual refund, after a TS determination has been made; Responds to TAS within three workdays in writing, via fax, or hand delivery of resolution in cases requiring expedited processing; Returns Form 12412 within three workdays from the date all actions have been completed and transactions input. For more information, see IRM 13.1.19, Advocating with Operations Assistance Requests (OARs),or go to Taxpayer Advocate Service- Service Level Agreements, to view the most current TS SLA and SP Addendum.

Perfecting Form 5330

3.11.22.3 (01-01-2023) Perfecting Form 5330 To properly perfect an EP return: Follow the general and special return instructions in the IRM. Perfect the "Must Enter" entity information (name, address, Taxpayer Identification Number (TIN), tax period, received date). Follow any applicable specific instructions in IRM 3.11.22.3.13, Splitting Tax, through IRM 3.11.22.4.30, Preparation Code. Enter amounts in dollars and cents. A dollar entry is a positive or negative dollar amount. A Blank indicates either of the following: No entry of any kind in a dollar or question line. The line cannot be perfected from an attachment. A true negative entry means that, through computation or perfection, the result or entry is negative. A Zero, dash, none, and N/A are: Not dollar entries. Not blank. Not edited, double arrowed, or included in any computation for the line. Acceptable entries unless stated otherwise. Perfect the lines to be transcribed (T-lines) on the return as indicated in IRM 3.11.22.4, Editing Form 5330, through IRM 3.11.22.4.30, Preparation Code, for editing as follows: Note: Perfect means to edit a T-line entry for legibility and bracket if a negative dollar amount is present. Do not bracket negative amounts if the brackets are preprinted on the Form 5330 or the taxpayer clearly indicates a negative amount with brackets or minus (-) sign. If a dollar amount is not present, bring amount to the line from attachment(s). Follow the general instructions for the return. "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 has been crossed out and replaced with wording that is on a T-line.

Edit Marks

3.11.22.3.1 (01-01-2023) Edit Marks Place edit marks on the return for transcription to the Automated Data Processing (ADP) System through ISRP. C&E must edit in red pencil or pen. Other areas can edit in brown, orange, purple, or green pencil or pen. Edit 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. Ensure that the original entry remains legible. Perfected entries provide a legible "edit trail" for anyone who may work with the return later. For a description of specific edit marks, see the table below: Edit Marks Edit Mark Description X or / Use the X to delete tax data. 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 Example: Edit /EI/$ for Ireland and /GM/$ for Germany. % or c/o Indicates an in-care-of name for transcription Circle Used to delete Entity data or a received date Note: If the taxpayer circles an entry, edit the entry. Underline Indicates an entry for transcription (e.g. name control, tax period, etc.) Arrow Indicates the correct placement of a misplaced entry. Use an arrow if the misplaced item is close to the correct line and there is no question where the entry belongs Note: 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 correct entry Bracket/Parenthesis Indicates a negative numerical amount 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 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 Rocker Indicates the amount paid when drawn under a remittance amount

Attachments to Form 5330

3.11.22.3.2 (01-01-2025) Attachments to Form 5330 Always perfect the return from an attachment unless otherwise stated. If unable to easily perfect from an attachment (e.g. line numbers are not specified), correspond. See IRM 3.11.22.3.6, Amended Return, through IRM 3.11.22.4.27, Part II, Lines 17 through 19 - Total Tax, Tax Paid with Form 8868, Total Tax Due, for specific correspondence requirements. Note: If the tax on any abstract (the IRS use only number listed to the left of each tax amount line) is less than ≡ ≡ ≡ ≡ ≡ ≡, do not correspond for the related schedule if missing. The return bypasses missing and incomplete checks. When the filer submits an EXACT duplicate of the return, i.e. 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 and move to the back of the return. Detach original documents (e.g. documents that have an original signature or documents that are not marked "copy" or attached to supplement or support the return) by doing the following: Notate on the document "detached from F XXXX" and edit the received date of the return on the detached document. Continue routing or perfecting the return from which the attachment was separated. Leave the document attached unless the Attachment Routing Guide instructs you otherwise. How to treat attachments to Form 5330 If Then Any attachment to Form 5330 requires a reply to a question or correspondence on another tax matter or request for an adjustment, Detach it from the return and route it to EP Accounts clerical team, M/S 6270, for necessary action: Ensure that the taxpayer's name, address, and TIN are contained on the attachment, and any other pertinent information from the return (including Document Locator Number (DLN) if a numbered return) If the attachment does not contain all of the information outlined in (a) above, copy page one of the return, edit "copy" on the return and staple it to the attachment before routing to EP Accounts M/S 6270 For 2024 and subsequent: CP 232A - Form 8868 Extension Approved for Filed your Form 5330. CP 232B - Form 8868 Extension Not Approved - Extension Received Late. CP 232C - Form 8868 Extension Not Approved - Not Signed. CP 232D - Form 8868 Extension Not Approved - Unacceptable/No Reason Provided. For 2023 and Prior: CP 232A - Form 5558 Extension Approved for Filed your Form 5330. CP 232B - Form 5558 Extension Not Approved - Extension Received late. CP 232C - Form 5558 Extension Not Approved - Not Signed. CP 232D - Form 5558 Extension Not Approved - Unacceptable/No Reason Provided. Leave the notice attached to the return and continue processing Form 2848, Power of Attorney and Declaration of Representative, Edit the taxpayer's name and Employer Identification Number (EIN) on Form 2848, if missing Edit the received date on Form 2848 Route Form 2848 to the Centralized Authorization File (CAF) unit. Edit the action trail on the left of the tax return (e.g. Form 2848 detached) Form 3198-A, TE/GE Special Handling Notice, Leave it attached and follow any instructions noted on the Form 3198-A Form 4461, Application for Approval of Standardized or Non-standardized Pre-Approved Defined Contribution Plans and Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan, Detach and route to: Internal Revenue Service ATTN: Pre-Approved Plans Coordinator Room 6-403, Group 7521 PO Box 2508 Cincinnati, OH 45201-2508 or Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 550 Main Street Cincinnati, OH 45202 Form 5306, Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA), Detach and forward to: Internal Revenue Service ATTN: EP Opinion Letters TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192 Form 5303, Application for Determination for Collectively - Bargained Plan, and Form 5310-A, Notice of Plan Merger or Consolidation, Spin off, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business, Detach the application with an original signature attached to the return and forward it to the address shown below: Internal Revenue Service P.O. Box 12192 Covington, KY 41012–0192 or Internal Revenue Service 201 W Rivercenter Blvd. Suite 310 Covington, KY 41011 Leave application attached to the return if it's a copy. Form 5308, Request for Change in Plan/Trust Year, An approved 5308 is attached to a return, leave it attached An original Form 5308 with neither approval nor disapproval is attached, detach and forward to EP Technical: Internal Revenue Service ATTN: EP Letter Rulings TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192 Form 5500-EZ, Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or a Foreign Plan, Detach and route to Receipt and Control M/S 6054 Form 8868, Application for Extension of Time to File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans, The filer attached a statement that meets Reasonable Cause to the return: Edit CCC "R" Route a copy of the return and attachments to EP Accounts for reconsideration Form 8821, Tax Information Authorization, Edit the taxpayer's name and EIN on Form 8821, if missing Edit the received date on form Route Form 8821 to the CAF unit. Edit the action trail on the left of the tax return (e.g. Form 8821 detached) Form 8822, Change of Address, and Form 8822-B, Change of Address or Responsible Party - Business, Detach and route to EP Entity, M/S 6273 Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, Detach and route to Receipt and Control M/S 6054 If any attachments to Form 5330 include a reasonable cause statement from the filer for filing late or if Form 3198-A indicates to not assess a late filing penalty, always edit a CCC "R". Do Not route to EP Accounts. See IRM 3.11.22.3.14, Reasonable Cause.

Routing to Other Functions

3.11.22.3.3 (01-01-2023) Routing to Other Functions Route to another Campus function (e.g. ERS/Rejects, Statutes, OAMC, NMF, R&C, Entity) by doing the following: Route to Other Functions If Then Unnumbered, Perfect the return as completely as possible Pull the return from the batch and route to appropriate area per local procedures Numbered, Leave the document in the batch Perfect only the entity information Attach Form 4227, Intra-SC Reject or Routing Slip Edit the appropriate action code

Using Routing Form 4227

3.11.22.3.4 (01-01-2023) Using Routing Form 4227 Use Form 4227 to route a numbered or unnumbered return, attachment, photocopy, or other document to a function inside the Ogden Campus. Include on Form 4227: Your name or C&E stamp. Where you are routing the document(s). The reason for routing the document(s) and/or any instructions for the receiving area. Attach a completed Form 4227 under the entity section of the original or photocopied document(s).

Routing to EP Entity

3.11.22.3.5 (01-01-2023) Routing to EP Entity Route the following entity issues to EP Entity if there is not an EP Entity stamp on the return: Mismatch, incomplete, multiple, "applied for" , or no EIN. Name change is indicated on the return or on attachments. Name and EIN are not legible or not present. Address changes for affiliates or credit unions. Route to EP Entity If Then Unnumbered, Perfect the return as completely as possible Pull the return from the batch and route to Entity per local procedures Numbered, Leave the document in the batch Perfect only the entity information Attach Form 4227 Edit the action code 320

Amended Return

3.11.22.3.6 (01-01-2023) Amended Return Identify a return as amended when there is wording similar to "Amended" , "Revised" , "Supplemental" , "Correcting" , "Superseding" , "Claim for Refund" , or if Box H is checked. The following data must be present or edited on all amended returns: Name Control. Employer Identification Number (EIN) or Social Security Number (SSN). Note: Item B contains fields for an EIN and SSN. See IRM 3.11.22.4.3, TIN - Items B & E. Tax Period. If plan number is not in the valid range, search attachments. If found, edit to item G. If none found, leave blank. Delete invalid plan numbers. If multiple plan numbers are present, do not perfect. CCC "G" . Received Date. Signature.

Computer Condition Codes

3.11.22.3.7 (01-01-2023) Computer Condition Codes Valid Computer Condition Codes (CCC) for Form 5330 are C, D, F, G, R, W, X, Z, 3, and 7. Note: If another function examined the return and indicates reasonable cause or other CCC criteria on the return or an internal attachment (e.g. Form 13133, Expedite Processing Cycle Attached), edit the correct CCC. Edit Computer Condition Codes on Page 1, dotted portion of Item H. Computer Condition Codes CCC Meaning Use If Then C Substitute or Secured Return The return is a "Secured Return" or "Substitute for Return (SFR)" . N/A D Reasonable cause for waiver of Failure to Pay Penalty The taxpayer establishes reasonable cause for paying late or if Form 3198-A indicates we should not assess a late payment penalty. (See IRM 20.1, Penalty Handbook, for reasonable cause criteria). N/A F Short Year or Early Filed The received date is before the tax period ending date. N/A G Amended Return Item H is checked or the taxpayer indicates an amended return. N/A R Reasonable Cause for Failure to File Return Timely The taxpayer establishes reasonable cause for filing late by attaching a reasonable cause statement or if Form 3198-A to not assess the late filing penalty. (See IRM 20.1, Penalty Handbook, for reasonable cause criteria). Note: Use the IRS received date for purposes of determining whether reasonable cause exists for late filing. 7 Reasonable cause denied during return analysis The taxpayer gives an explanation for filing late or is not making timely payments and the reason is not acceptable. Send Letter 854-C, Penalty Waiver or Abatement Disallowed/Appeals Procedure Explained Note: If CCCs "D" and/or "R" are present, do not edit CCC "7." W Return cleared by Statute The statute return is stamped "Cleared by Statute" , "No issue" , "Copy Secured by Examination" "Delinquent Return Secured by TE/GE Employee Plans" , "Prepared by Examination" , "Audit" or similar wording is indicated on the return. Note: Edit CCC "W" only when the return processing date is two years and nine months after the return due date. Z Assigns a temporary abstract number 80 Returns with tax amounts not identified with an abstract number ("IRS use only" number to the left of each tax amount line) Exception: Total Lines DO NOT have or need abstract numbers. N/A 3 Identifies taxpayers who should not receive credit interest The taxpayer does not respond to correspondence. N/A

Audit Codes

3.11.22.3.8 (01-01-2023) Audit Codes Valid Audit Codes for Form 5330 are 1 or 2. Note: Edit only one code. If both conditions apply, edit Audit Code 2. Edit Audit Codes on Page 1, top left of Item H. Audit Codes Code Title Description 1 Numerous Prohibited Transactions ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 2 No Excise Tax ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

ERS Action Codes

3.11.22.3.9 (01-01-2025) ERS Action Codes An action code rejects Form 5330 from the system so Error Resolution or Reject functions can correct it, and identifies the reason for the document's rejection. Action codes indicate whether research or some other action is needed. The action code will set the suspense period to be assigned to the return and places it in the workable or unworkable suspense inventory. Edit an action code in the bottom left margin of Form 5330. Form 4227 is required. Only edit one action code. The priority of the action codes will be 310, 4xx, 6xx, 3xx, 2xx. If more than one action code of the same priority is needed (e.g. 320 and 351), edit the action code with the shortest suspense period and attach Form 4227 to indicate the second unprocessable condition. Edit the following action code when instructed to do so: Action Codes Action Code Description Workday Suspense Period 211 when corresponding on a return 40 215 when corresponding for signatures on foreign returns 45 225 when corresponding for signature only - domestic 40 226 when corresponding for other than signatures on foreign returns 40 310 route return to Statute to work issue 10 320 route return to Entity to work issue 10 351 route return to Rejects to work issue 0 450 route return to any other area 20 610 route to Numbering to renumber the return 0 611 route to have remittance renumbered 0 640 to delete the assigned DLN on the return (e.g. Re-entry Returns) 0

Computer Unprocessable Conditions

3.11.22.3.10 (01-01-2023) Computer Unprocessable Conditions To be processable, a return must have a: TIN legible name and plan number Conditions that make a return unprocessable are: A name so illegible or incomplete you cannot determine the name control; An invalid TIN (e.g. other than 9 numeric digits) and you cannot perfect it from information on return or attachment; Note: Item B contains fields for an EIN and SSN. See IRM 3.11.22.4.3, TIN - Items B & E. The plan number from the return or attachments can not be determined. Attach a Form 4227, notate the unprocessable condition, and edit the appropriate action code. See IRM 3.11.22.3.9, ERS Action Codes.

Return Marked Copy or Duplicate

3.11.22.3.11 (01-01-2023) Return Marked Copy or Duplicate A "copy" return is numbered or unnumbered and it is marked "copy" , "state copy" , "duplicate" , etc. Edit the return by circling the words "copy" , "state copy" , "duplicate" etc. and process it as an original return. No IDRS research is required. Note: If tax account related correspondence is attached, route to EP Accounts clerical team, M/S 6270. If a notice or letter is attached, route to the applicable area.

Due Dates for Various Sections on Form 5330

3.11.22.3.12 (01-01-2026) Due Dates for Various Sections on Form 5330 The Form 5330 has various due dates. The due date is dependent upon which Parts (IR Code Section) of the form are completed. Note: Due date information is also listed above each section on Form 5330. Taxes for IRC 4972, Schedule A, IRC 4973(a)(3), Schedule B, both shown on Page 3, IRC 4975(a), Schedule C, shown on Page 4, IRC 4975(b), IRC 4976, IRC 4978, and IRC 4979A, all shown on Page 1, Section A, have the same due date criteria. These taxes are due on the last day of the 7th month after the end of the filers "Tax Year Ending" date which is found on the top line of Page 1. Section A Due Dates Tax period month Return Due Date (Adjusted for weekends and holidays) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202411 6-30-2025 ≡ ≡ ≡ ≡ ≡ 202412 7-31-2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202501 9-2-2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202502 9-30-2025 ≡ ≡ ≡ ≡ ≡ 202503 10-31-2025 ≡ ≡ ≡ ≡ ≡ ≡ 202504 12-1-2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202505 12-31-2025 ≡ ≡ ≡ ≡ ≡ 202506 2-2-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202507 3-2-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202508 3-31-2026 ≡ ≡ ≡ ≡ ≡ 202509 4-30-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202510 6-1-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202511 6-30-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202512 7-31-2026 ≡ ≡ ≡ ≡ ≡ The due date is the 15th day of the 10th month after the last day of the plan year for taxes: IRC 4971(a), Schedule D, shown on Page 5 IRC 4971(b), shown on Page 1 IRC 4971(f)(1), Schedule E, shown on Page 6 IRC 4971(f)(2), shown on Page 1 IRC 4971(g)(2), shown on Page 1 IRC 4971(g)(3), shown on Schedule F, Page 6 IRC 4971(g)(4), shown on Schedule F, Page 6 IRC 4971(h), Schedule L, shown on Page 6 All taxes are shown on Section B, Page 1 Section B Due Dates Tax Period Month Return Due Date (Adjusted for weekends and holidays) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202411 9-15-2025 ≡ ≡ ≡ ≡ ≡ ≡ 202412 10-15-2025 ≡ ≡ ≡ ≡ ≡ ≡ 202501 11-17-2025 ≡ ≡ ≡ ≡ ≡ ≡ 202502 12-15-2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202503 1-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202504 2-17-2026 ≡ ≡ ≡ ≡ ≡ 202505 3-16-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202506 4-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202507 5-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202508 6-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202509 7-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202510 8-17-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202511 9-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202512 10-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ Taxes for Section 4977 (Schedule G, shown on Page 6 and Section B1 on Page 1), the due date is the last day of the 7th month after the end of the "Calendar Year" shown in Schedule G, line 2 Excess Fringe Benefits Year. The due date is 7-31-YYYY. Taxes for Section 4979 (Schedule H, shown on Page 6 and Section C Page 1), the due date is the last day of the 15th month after the end of the "Plan Year" (Page 1, item F). Reminder: Filers report taxes for Section 4979 on the prior year form. Section C Due Dates Plan Year Month Return Due Date (Adjusted for weekends and holidays) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202312 3-31-2025 ≡ ≡ ≡ ≡ ≡ 202401 4-30-2025 ≡ ≡ ≡ ≡ ≡ 202402 6-2-2025 ≡ ≡ ≡ ≡ ≡ 202403 6-30-2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202404 7-31-2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202405 9-2-2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202406 9-30-2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202407 10-31-2025 ≡ ≡ ≡ ≡ ≡ ≡ 202408 12-1-2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202409 12-31-2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202410 2-2-2026 ≡ ≡ ≡ ≡ ≡ 202411 3-2-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202412 3-31-2026 ≡ ≡ ≡ ≡ ≡ 202501 4-30-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202502 6-1-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202503 6-30-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202504 7-31-2026 ≡ ≡ ≡ ≡ ≡ 202505 8-31-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202506 9-30-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202507 11-2-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202508 11-30-2026 ≡ ≡ ≡ ≡ ≡ Taxes for IRC 4980, Schedule I, shown on Page 6 and Section D, Page 2, the due date is the last day of the month following the month in which the "Reversion Date" , Schedule I, line 1 occurred, and IRC 4980F, Schedule J, shown on Page 6 and Section E, Page 2, the due date is the last day of the month following the month in which the "Amendment Date" , Schedule J, line 2 occurred. Section D and E Due Dates Month of reversion/amendment date Return Due Date (Adjusted for weekends and holidays) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202511 12-31-2025 ≡ ≡ ≡ ≡ ≡ ≡ 202512 2-2-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202601 3-2-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202602 3-31-2026 ≡ ≡ ≡ ≡ ≡ 202603 4-30-2026 ≡ ≡ ≡ ≡ ≡ 202604 6-1-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202605 6-30-2026 ≡ ≡ ≡ ≡ ≡ 202606 7-31-2026 ≡ ≡ ≡ ≡ ≡ 202607 8-31-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202608 9-30-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202609 11-2-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202610 11-30-2026 ≡ ≡ ≡ ≡ ≡ 202611 12-31-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202612 2-1-2027 ≡ ≡ ≡ ≡ ≡ Taxes for IRC 4965, Schedule K, shown on Page 6 and Section F, Page 2, the due date is the 15th day of the 5th month following the close of the "Plan Year" (entity manager's taxable year during which the plan became a party to a prohibitive tax shelter transaction). Page 1, item F. Section F Due Dates Plan Year Month Return Due Date (Adjusted for weekends and holidays) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202507 12-15-2025 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202508 1-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202509 2-17-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202510 3-16-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202511 4-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202512 5-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202601 6-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202602 7-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202603 8-17-2026 ≡ ≡ ≡ ≡ ≡ 202604 9-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 202605 10-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202606 11-16-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202607 12-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ 202608 1-15-2027 ≡ ≡ ≡ ≡ ≡ ≡

Splitting Tax

3.11.22.3.13 (01-01-2023) Splitting Tax Taxpayers file Form 5330 to report taxes on funding deficiencies, excess contributions, prohibited transactions, etc. related to an employee benefit plan. A separate Form 5330 is required for each plan number. Different tax sections on the Form 5330 have different due dates. See IRM 3.11.22.3.12, Due Dates for Various Sections on Form 5330. Tax on IRC 4972, IRC 4973, IRC 4975(a), IRC 4975(b), IRC 4976, IRC 4978, and IRC 4979A (Section A and Schedules A, B, and C) can all appear on the same form, but cannot appear with any other type of tax. If tax appears on lines that cannot go together, prepare a dummy Form 5330, as stated below in (7). Note: If Form 5330 contains both an EIN and SSN to report taxes, see IRM 3.11.22.4.3, TIN - Items B & E, to determine the correct TIN. Tax on IRC 4971(a), IRC 4971(b), IRC 4971(f)(1), IRC 4971(f)(2), IRC 4971(g)(2), IRC 4971(g)(3), IRC 4971(g)(4), and IRC 4971(h)(Section B and Schedules D, E, F and L) can all appear on the same form but cannot appear with any other type of tax. If tax appears on lines that cannot go together, prepare a dummy Form 5330, as stated below in (7). Tax on IRC 4965 (Section F, and Schedule K), IRC 4977 (Section B1, and Schedule G), IRC 4979 (Section C, and Schedule H), IRC 4980 (Section D and Schedule I), and IRC 4980F (Section E, and Schedule J) must each be reported on a separate Form 5330. If tax appears on lines that cannot go together: If numbered, edit ERS Action Code 351, Attach Form 4227, and notate "Split Tax" . If unnumbered, prepare a dummy Form 5330, as stated below in (7). To prepare a dummy Form 5330: Edit original return for only one type of tax for input. Remove other types of taxes and edit to dummy return(s) including the applicable Schedules A through K for each type of tax. Leave "Dummy Return" in block of work and continue processing. Note: Work returns under Program Number 72860. Edit action trail "Split Tax" .

Reasonable Cause

3.11.22.3.14 (01-01-2024) Reasonable Cause A Reasonable Cause statement is attached to the return. Reasonable Cause If Then Statement is acceptable for establishing reasonable cause for filing late (see IRM 20.1, "Penalty Handbook," for reasonable cause criteria,) Edit CCC "R" Statement is acceptable for establishing reasonable cause for paying late (see IRM 20.1, "Penalty Handbook," for reasonable cause criteria,) Edit CCC "D" Form 3198-A, TE/GE Special Handling Notice, indicates to not assess the late filing penalty, Edit CCC "D" Statement is not acceptable for establishing reasonable cause for filing late or not making timely payments, Edit CCC "7" and send Letter 854-C Note: If CCC's "D" and/or "R" are present, do not edit CCC "7" .

Secured Delinquent Returns

3.11.22.3.15 (01-01-2024) Secured Delinquent Returns The Examination Division occasionally secures and uses a copy of the taxpayer's return as a source document to complete an audit. Agents submit this copy to Submission Processing as an original return. These returns can be identified by the words: "Secured by TE/GE" "Delinquent Return Secured" "Copy Secured by Examination" "TC 599 Input" The return may also have either a Form 13133, Expedite Processing Cycle, or a Form 3198-A, TE/GE Special Handling Notice, attached. Secured Delinquent Returns If Then The return is edited, Review and edit any missing or incorrect editing Note: Item B contains fields for an EIN and SSN. See IRM 3.11.22.4.3, TIN - Items B & E for editing instructions An attached Form 3198-A indicates to not assess a late filing penalty, Edit CCC "R" An attached Form 3198-A indicates to not assess a late payment penalty, Edit CCC "D" Return is a statute period return, DO NOT ROUTE TO STATUTES FOR CLEARANCE, edit CCC "W" Edit CCC "C" . Before corresponding with a taxpayer on a delinquent return secured by TE/GE for incomplete items, expedite the return to the lead to complete the "Secured Return Assistance Request" sheet and e-mail the request to EP Exam at *TE/GE-EP-ESSP, and cc the SPP&O Analyst, for instructions on completing the form for processing. If no response is received from EP Exam before the close of next business day, edit ERS Action Code 211 and correspond for missing information. Edit Action Trail "EMAIL EXM MMDDYY" and attach a copy of the "Secured Return Assistance Request" sheet.

Statute Cases

3.11.22.3.16 (01-01-2025) Statute Cases Any return with a received date 2 years and 9 months or more after the Return Due Date is a potential Statute Control return. Route all potential statute returns [per (1) above] to the Statute Control Unit daily, or more often if needed. Edit Action Code 310, attach Form 4227, and leave the return in the block. Exception: Edit CCC "W" , continue processing and do not route to Statute Control Unit for clearance if any of the following conditions are present: Secured delinquent returns, refer to instructions in IRM 3.11.22.3.15, Secured Delinquent Returns. Substitute returns prepared by Examination (SFR notated in top margin). Returns with a stamp indicating a previous clearance by the Statute Control Unit within the last 90 days. Note: Due to the COVID-19 pandemic and site closures, temporary procedures were created to bypass AM statute clearance a second time if the 'statute date stamp' had expired. This is no longer in practice. If a return is a 2020 or prior year original return, and it was previously cleared by AM Statutes, and it has been more than 90 calendar days since last cleared, send the return back to AM Statutes to be cleared again.

Substitute for Return (SFR)

3.11.22.3.17 (01-01-2023) Substitute for Return (SFR) Agents prepare returns for the filer. The return is identified as a "Substitute for Return" , "SFR" , or "Substitute Return" . Code and edit all applicable information as you would on an original return. The following items must be present in order to process: Plan Sponsor Name - Edit name control. Plan Sponsor EIN - Valid EIN must be present. Plan Year Ending - Edit in YYMM format. Plan Number - Must be valid plan number. Edit Computer Condition Code "C" . If the return is missing any required field listed in (1) above, attach Form 4227, note the invalid condition, and edit ERS Action Code 320. If the return is received with money amounts, delete them. Do not send to Statute Control Unit any returns identified as "SFR" or "Substitute" . Edit CCCs "C" and "W" . Note: Edit CCC "W" only when the Received Date is 2 years and 9 months or more after the Return Due Date IRM 3.11.22.3.16, Statute Cases. If return is edited, review and edit for missing information. If edit marks are correct DO NOT change. Note: Item B contains fields for an EIN and SSN. For editing instructions see IRM 3.11.22.4.3, TIN - Items B & E.

Routing of Prompt Determination Request

3.11.22.3.18 (01-01-2023) Routing of Prompt Determination Request Returns may be received requesting a prompt determination of any unpaid tax liability of a bankruptcy estate. The trustee or debtor-in-possession must file a written request for the determination with the IRS Area Office Director. If wording similar to "Prompt Determination" , "Title 11, U.S.C. Section 505 (b)" , "Rev. Proc. 2006-24" , or "Rapid Examination" is indicated on a return or attachment, or a letter to an Area Office Director requesting a prompt determination or a prompt audit is attached, review the return for an Area Office Received Date Stamp. If present, continue processing. If not present: Photocopy the return and all attachments. Route the photocopies to EP Classification, 9350 Flair Dr 4th Floor, El Monte CA 91731 via Form 4227. Notate on the Form 4227"Prompt Determination, U.S.C. Section 505(b)" . Continue processing the original return. Edit action trail stating "Copy Sent" .

Reprocessing Returns

3.11.22.3.19 (01-01-2024) Reprocessing Returns Use Form 13596, Reprocessing Returns, and Form 3893, Re-Entry Document Control, to reprocess a return to the correct account or module. Circle CCC "G" if present. Do not edit CCC "G" on amended returns. If the return was edited according to current processing instructions, circle any actions codes, CCC's and any other edit marks that are no longer applicable. Re-edit according to current processing instructions. If the return was edited according to current processing instructions, edit the information from Form 13596 or Form 3893 on the return. Form 13596 and 3893 Form 13596 or Form 3893 Action Taken Taxpayer Identification Number (TIN) correction Edit the correct TIN on the tax return Note: Item B contains fields for an EIN and SSN Tax Period correction Edit the correct Tax Period ended on the tax return Reasonable Cause Edit the appropriate CCC: Edit CCC "R" if the "FTF" box is checked Edit CCC "D" if the "FTP" box is checked 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. Editing If Then 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 reprocessed returns. Received Date If Then Received Date is not present, Edit a Received Date to the middle of the return. See IRM 3.11.22.4.7, Received Date Multiple Received Dates are present, Circle out all but the earliest date Circle any green rocker and edit marks or "received with remit" portion of the received date stamp that may indicate a receipt of remittance.

Forms with Revision Dates Before January 2008/April 2009/December 2013

3.11.22.3.20 (01-01-2023) Forms with Revision Dates Before January 2008/April 2009/December 2013 For form revisions before January 2008/April 2009/December 2013, see Exhibit 3.11.22-1, Conversion Chart.

Editing Form 5330

3.11.22.4 (01-01-2023) Editing Form 5330 Put Form 5330 in page order 1 - 6. The Form 5330 contains two entity sections, the Name of filer and the Name of plan sponsor. The Name of filer in item A and the filer's identification number in item B must be present. Note: Item B contains fields for an EIN and SSN. See IRM 3.11.22.4.3, TIN - Item B & E. Perfect all "T-lines" if blank from attachments. If return is edited, review and edit any missing or incorrect information. If edit marks are present and correct, DO NOT change.

Tax Period

3.11.22.4.1 (01-01-2023) Tax Period Always edit the tax period in YYMM format in the upper right hand corner of the return. Example: If the filer tax year ending date directly above item B is 12-31-2019, edit "1912" . If blank, edit the tax period the same as the plan year ending (item F) date. Example: If the plan year ending date is 12-31-2019, edit "1912" . If item F is blank, edit as a current calendar year. Example: 1912 if year 2019.

Name Control - Item A

3.11.22.4.2 (01-01-2023) Name Control - Item A Underline the name control on the "Name of filer" line. Determine Name Controls by following instructions in Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers. If the individual's name is followed by PA, PC, PS, or SC, follow the corporate name control rules. Ampersand (&), hyphen (-), alpha, and numerics are the only valid characters in a Name Control. Blanks may be present only in the last two positions of the name control. Editing of items A and D: Note: See IRM 3.11.22.4.3, TIN - Items B & E, to determine TIN. Editing Items A & D If Then Only items D and E are complete, Underline the name control in item D and double arrow item D to item A Item A is blank, items B and E are the same and item D is complete, Double arrow item D to item A Item A is blank, items B and E are not the same and item D is complete and the "Name of the filer" can not be determined, Edit ERS Action Code 320 for numbered and unnumbered returns. Prepare Form 4227, note "Name of Filer" and leave in batch

TIN-Items B & E

3.11.22.4.3 (01-01-2023) TIN-Items B & E Item B contains fields for an EIN and SSN. DO NOT arrow up or edit an EIN from item E when the SSN is the only TIN present in item B. Note: See IRM 3.11.22.4.2, Name Control - Item A, to determine Name Control. Editing Items B & E If Then A SSN is present in item B and item A is an Individual filer, Edit TIN Type "0" to the right of item B. DO NOT arrow up the EIN from item E, a SSN can be entered by the filer A SSN is present in item B and item A is a corporate filer, (see IRM 3.11.22.4.2 for individuals treated as a corporation), Search attachments for a proper TIN. If a TIN can not be determined, edit ERS Action Code 320 and leave in batch An EIN is present in item B and item A is a corporate filer, (see IRM 3.11.22.4.2 for individuals treated as a corporation), Leave EIN in item B An EIN is present in item B and item A is an individual filer, (see IRM 3.11.22.4.2 for individuals treated as a corporation), Search attachments for a proper TIN: If a TIN can not be determined, edit Action Code 320 and leave in batch If the TIN is determined to be a SSN, edit the SSN in item B and "X" EIN. Edit TIN Type "0" to the right of item B. DO NOT arrow up the EIN from item E. A SSN can be entered by the filer Item B is blank and there is a TIN in item E, and items A and D are the same, Note: Item B contains fields for an EIN and SSN. Double arrow item E to item B Item B is blank and there is a TIN in item E, and items A and D are different, Search attachments for a proper TIN: If found, edit it to item B If not found, edit Action Code 320, prepare a Form 4227, note "EIN/SSN" and leave in batch Item E is blank and there is a TIN in item B, and items A and D are the same, Double arrow item B to item E Item E is blank and there is a TIN in item B, and items A and D are different, Search attachments for a proper TIN: If found, edit it to item E If not found, edit Action Code 320, prepare a Form 4227, note "EIN/SSN" and leave in batch Items B and E are blank, Search attachments for a proper TIN: If found, edit it to items B and E If not found, edit Action Code 320, prepare a Form 4227, note "EIN/SSN" and leave in batch Multiple TIN's are present in item B, Search attachments for a proper TIN: If found, edit it to items B and E If not found, edit Action Code 320, prepare a Form 4227, note "EIN/SSN" and leave in batch If an EIN and SSN are present in item B, and item A is blank or you can not determine if filer is an individual or a corporation, Search attachments for a proper TIN: If a TIN is determined to be an EIN, circle out the SSN If a TIN is determined to be a SSN, circle out the EIN and edit TIN Type "0" to the right of item B If unable to determine the correct TIN, edit Action Code 320, prepare a Form 4227, note "EIN/SSN" and leave in batch

Address Perfection U.S. Returns

3.11.22.4.4 (01-01-2023) Address Perfection U.S. Returns Always perfect the address for legibility on an original return. Do not perfect the address on an amended return. Treat returns with APO or FPO addresses as domestic addresses. Leave the in-care-of symbol (% or c/o) if present and it immediately precedes a name. Note: 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.

Address Change U.S. Return

3.11.22.4.4.1 (01-01-2023) Address Change U.S. Return Address perfection is needed when the mailing address (Street or P.O. Box) is not easily identifiable. The procedures for perfection of an address for machine-printed addressed returns indicating an address change and non-machine printed (handwritten) returns are: Address Change U.S. Return If Then The address contains information other than a street address or a P.O. Box, No perfection is needed. ISRP enters the complete address There is an indication on an attachment that the address changed, Edit the new address in the Entity section of the return Form 8822, Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns) or Form 8822-B, Change of Address or Responsible Party - Business, is attached and the information is the same as that on the return, Take no action Form 8822, Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns) or Form 8822-B, Change of Address or Responsible Party - Business, is attached and the information is different from that on the return, Detach Form 8822 /Form 8822-B and route to Entity Both a P.O. Box and a street address are shown, Input "TC 014" Notate "TC 014" in the upper left margin of the return Two street addresses are shown, Underline the second street Input "TC 014" Notate "TC 014" in the upper left margin of the return One street address is shown and the taxpayer changes the address to a P.O. Box, Input "TC 014" Notate "TC 014" in the upper left margin of the return The city and state are not on the return, and are 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 and is not shown on an attachment, Leave blank and allow to fallout to ERS The ZIP code is missing or illegible and is not available on the return or attachments, Determine ZIP Code by using Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries Only the first three digits of the ZIP Code can be determined, 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 Treat APO/FPO/DPO addresses as domestic addresses. Edit an APO, FPO, or DPO address so APO, FPO, or DPO appears with the appropriate two-letter state abbreviation and corresponding unique five-digit ZIP code. For more information, refer to Document 7475 or the table below: APO/FPO/DPO ZIP Code Ranges State State Abbreviation 340 Americas (except Canada) AA 090-098 Canada, Europe, Middle East and Africa AE 962-966 Pacific AP If the address is not in the proper format, convert it as shown in the example below: Example: Convert APO New York, NY 091XX to APO AE 091XX.

Address Perfection Foreign Return

3.11.22.4.4.2 (01-01-2025) Address Perfection Foreign Return A foreign (international) employer's address is any address not in the 50 states or the District of Columbia. Treat returns with APO or FPO addresses as domestic addresses. See IRM 3.11.22.4.4.1, Address Change U.S. Return. Treat returns with addresses in the following U.S. Possessions/Territories as foreign addresses for processing purposes but edit them in the same way as domestic addresses. A two-character alpha foreign country code must be edited for the possession name as shown in the table below: U.S. Possessions/Territories U.S. Possessions/Territories Foreign Country Code American Samoa AS Federated States of Micronesia FM Guam GU Marshall Islands MH Northern Mariana Islands MP Palau PW Puerto Rico PR U.S. Virgin Islands VI Note: A ZIP code must be present. Edit the appropriate ZIP code. If one is not provided, see Document 7475. All other foreign country addresses are edited the same as a domestic address with the following exceptions: The foreign country code must be the last entry in the address. Circle out the foreign country and edit the foreign country code preceded by a "/" and followed by "/$" as the last entry in the address. See Document 7475. Example: Edit "/EI/$" for Ireland. Note: For examples of how to edit foreign addresses, visit, Coding and Editing BMF Tax Returns, Foreign Addresses Job Aid 2324-002. 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. If/Then Foreign Address If Then A province, state, or territory name is present, 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 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. Batch all TE/GE returns containing a foreign address separately or pull return and follow local procedures.

Plan Year Ending-Item F

3.11.22.4.5 (01-01-2023) Plan Year Ending-Item F Always edit in YYMM format to the right of the entry in item F. If blank or missing, edit the same as the tax period. If Item F is blank and the tax period is blank, edit item F as current calendar year. Example: 1912 if current year is 2019. Note: The plan year can be different from the tax period.

Plan Number-Item G

3.11.22.4.6 (01-01-2023) Plan Number-Item G No action is required if a 3-digit Plan Number is present. Valid numbers are 001 through 999. Plan Number If Then The plan number is blank or not in the valid range, Search attachments: If found, edit the plan number to item G If not found, leave blank and attach a Form 4227, notate "Plan Number" , edit Action Code 351. ERS conducts research to determine the plan number Multiple plan numbers are present, Attach a Form 4227, notate "Plan Number" , and edit Action Code 351. ERS conducts research to determine the plan number A one- or two-digit number is entered, Edit preceding zero(s)

Received Date

3.11.22.4.7 (01-01-2024) Received Date The date a document is received in the Campus or IRS Office is the date stamped as the "IRS Received Date" . A received date is required on all Form 5330 returns. Determine if the Computer Condition Code "R" and/or "D" should be edited, see IRM 3.11.22.3.7, Computer Condition Codes. If Then The return is received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, see IRM 3.11.22.3.12, Due Dates for Various Sections on Form 5330, Consider the return 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 The IRS Received Date Stamp is after ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡the legal or extended due date and the postmark and shipment date is on or before the legal or extended due date, Edit the received date to agree with the postmark or shipment date There is a "disapproved" extension form attached ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the return is received within 10 days from the "Director's date stamp" (at the bottom of Form 8868) or the due date, whichever is later, Consider the return timely If the received date stamp is not present or the date is illegible or invalid, edit the received date in "MMDDYY" format in the middle of Page 1 of the Form 5330. Edit the received date according to the following priority: The earliest legible Postmark Date (U.S. Postal Service, Foreign Postmark, or Private Delivery Service) on the envelope. Rules for using the U.S. Postal Service Postmark (USPS) or Foreign Postmark date are: If Then An envelope is not attached to the tax return, Use the postmark date stamped on the face of the return An envelope has a USPS and private metered postmarks, Always use the USPS postmark An envelope has a foreign and private metered postmarks, Always use the foreign postmark An envelope has two private metered postmarks, Always use the latest private metered postmark An envelope has one private metered postmark, Use the private metered postmark Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ SCAMPS digital date on the envelope. Revenue Officer's Signature date. Signature Date (unless other information indicates signature date is invalid). Julian date minus 10 days in the DLN. Fax date on original return. Current date minus 10 days. Edit the received date as follows: Edit Received Dates If/Then If Then A timely received date is the only received date stamped on the return, No editing is required Two or more dates are stamped on the return, Use the earliest IRS Received Date stamp Circle all other dates

Early Filed Return

3.11.22.4.8 (01-01-2023) Early Filed Return An early-filed return is a return whose received date is before its Tax Period ending date. Do one of the following for an early-filed return: Early Filed Returns If/Then If Then The received date is invalid (i.e. MMDD2019 in lieu of MMDD2020), Change the received date to the current year The return is an early filed Final return, Edit Computer Condition Code F The return received date is before the tax period ending date, Edit Computer Condition Code F

Part I, Section A, Line 1 and Schedule A, Line 12 - Section 4972

3.11.22.4.9 (01-01-2023) Part I, Section A, Line 1 and Schedule A, Line 12 - Section 4972 If Part 1, line 1 is blank and Schedule A, line 12 has an entry, edit Schedule A, line 12 to line 1. If Schedule A, line 12 is blank, but there are amounts on Schedule A, lines 1 through 11, compute and edit the total to line 12. Edit Schedule A, line 12 to line 1. If there are more than one Schedule A (Page 3), edit the grand total to the first Schedule A. "X" the "Schedule A" section on the additional Page 3s.

Part I, Section A, Line 2 and Schedule B, Line 12- Section 4973(a)(3)

3.11.22.4.10 (01-01-2023) Part I, Section A, Line 2 and Schedule B, Line 12- Section 4973(a)(3) If Part 1, line 2 is blank and Schedule B, line 12 has an entry, edit Schedule B, line 12 to line 2. If Schedule B, line 12 is blank, but there are amounts on Schedule B, lines 1 through 11, compute and edit the total to line 12. Edit Schedule B, line 12 to line 2. If there is more than one Schedule B (Page 3), edit the grand total to the first Schedule B. "X" the "Schedule B" section on the additional Page 3s. Edit Schedule B, line 12 to line 2.

Part I, Section A, Lines 3a, 3b, and Schedule C, Lines 1, 2, 3 and 4 - Sections 4975(a) and 4975(b).

3.11.22.4.11 (01-01-2023) Part I, Section A, Lines 3a, 3b, and Schedule C, Lines 1, 2, 3 and 4 - Sections 4975(a) and 4975(b). If Part 1, Section A, line 3a is blank and Schedule C, line 3 has an entry, edit Schedule C, line 3 to Part I, Section A, line 3a. If there is an entry on Schedule C, line 3, a box must be checked on Schedule C, line 1. Schedule C, Line 1 If Then One or both boxes checked, No action is required Neither box is checked and Schedule C, line 2, column (c), "Description of prohibited transaction," Schedule C, line 5, column (e), "Description of correction," or an attachment to determine the correct box(es) to check on Schedule C, line 1, refers to the prohibited transaction as a loan, lease, or of an ongoing nature, Check Box (b) Neither box is checked and Schedule C, line 2, column (c), "Description of prohibited transaction," Schedule C, line 5, column (e), "Description of correction," or an attachment to determine the correct box(es) to check on Schedule C, line 1, refers to any other type of transaction, Check Box (a) CCC "C" is present or line 3a is less than ≡ ≡ ≡ ≡ ≡, Check box (b) on Schedule, C line 1 Schedule C, line 2, columns (b), (d), and (e) must be completed if there is an entry on Schedule C, line 3 or Part I, Section A, line 3a. Schedule C, line 2, column (d) or Schedule C, line 3 is present, there must be a date present in Schedule C, line 2, column (b). When perfecting Schedule C, line 2, column (b) the month, day, and year (MMDDYYYY) must be present. Note: The month and day along with the year are necessary due to possible changes in tax rates. Note: Edit the first amount in dollars and cents format on Schedule C, line 2, columns (d) and (e) if not already in dollars and cents format. Schedule C, Line 2 If Then Part I, Section A, line 3a has an entry and Schedule C says "see attached" no matter the number of entries, Leave line 2, column (b), (d) and (e), blank for ERS correction Schedule C, line 2, column (b) includes a month and year (example May 2017), Edit the first day of the month (example 050117) Schedule C, line 2, column (b) does not include a date (is blank or incomplete) and Schedule C, line 2, column (c) has a date, Arrow or edit the date to column (b) Schedule C, line 2, column (b) does not include a date (is blank or incomplete) and there is no date in column (c), and column (d) & (e) have entries or Part I, Section A, line 3a is less than ≡ ≡ ≡ ≡ ≡ ≡ ≡, or CCC "C" is present, Edit 01019999 Schedule C, line 2, column (b) does not include a date (is blank or incomplete) and there is no date in column (c), and column (d) & (e) are also blank Edit action code 211 and correspond for Schedule C, line 2 column (b) Schedule C, line 3 is blank, Enter the amount from Part I, Section A, line 3a Schedule C, line 3 is the only entry, Double arrow Schedule C, line 3 to Schedule C, line 2, column (e) Schedule C, line 3 is blank, and Part I, Section A, line 3a is blank and there is an amount(s) on Schedule C, line 2, column (e), Double arrow Schedule C, line 2, column (e) to Schedule C, line 3 and edit the same amount on Part I, Section A, line 3a. If there are multiple transactions listed, add amounts together and edit to Schedule C, line 3 and Part I, Section A, line 3a Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If Schedule C, line 2, column (e) or line 3 contains an amount, there must be an amount on Schedule C, line 2, column (d). Note: Edit the first amount in dollar and cent format on Schedule C, line 2, columns (d) and (e) if not already in dollar and cent format. If Schedule C, line 2, column (d) is blank and there are entries on columns (b) and (e), calculate by dividing the amount in column (e) by the applicable percentage based on the date in column (b) as shown in the table below and enter the result on Schedule C, line 2, column (d): Schedule C, Line 2, Column (d) If Column (b) Then Date is 08-20-1996 or earlier, divide amount by 5% Date is greater than 08-20-1996 but earlier than 08-06-1997, divide amount by 10% Date is 08-06-1997 or later, divide amount by 15% If Schedule C, line 2, column (d) is blank and cannot be perfected, and (3) Table Box 1 above does not apply, edit Action Code 211 and correspond for Schedule C, line 2, column (d). Note: DO NOT correspond if CCC "C" is present. Leave Schedule C, line 2, column (d) "BLANK" . Note: If Schedule C, line 2, column (b) is also blank or incomplete and (3) Table Box 5 above does not apply, correspond for columns (b), and (d). Schedule C, line 4 must be answered if Schedule C, line 3 has an entry. Schedule C, Line 4 If Then "YES" or "NO" is checked, No action is required The filer did not check either box, but completed Schedule C giving a description of how each transaction shown on line 2 was corrected, and Schedule C, line 5 is completed, Check the "YES" box on line 4 and continue processing Schedule C line 2 has an entry and the filer did not check either box, and Schedule C, line 5 is not completed, If corresponding for other line items, edit action code 211 and initiate correspondence for Schedule C, line 4 If NOT corresponding for other line items, DO NOT correspond and edit a "3" on Schedule C, line 4, next to the check boxes Note: Do not correspond if CCC "C" is present, or if Part I, Section A, line 3a is less than ≡ ≡ ≡ ≡ ≡ ≡, edit 3 on Schedule C, line 4, next to the check boxes. If there is more than one Schedule C (Page 4), edit the grand total of lines 3 to the first Schedule C. "X" the Schedule C section on the additional Page 4s.

Part I, Section A, Line 4 - Section 4976 Tax

3.11.22.4.12 (01-01-2023) Part I, Section A, Line 4 - Section 4976 Tax Part I, Section A, line 4 may be present.

Part I, Section A, Lines 5a and 5b - Section 4978 Tax

3.11.22.4.13 (01-01-2023) Part I, Section A, Lines 5a and 5b - Section 4978 Tax If line 5a is present, one of the boxes below on line 5b must be checked. If no boxes are checked, check both boxes on line 5b. Note: If CCC "C" is present or if line 5a is less than ≡ ≡ ≡ ≡, check both boxes on line 5b.

Part I, Section A, Line 6 - Section 4979A Tax

3.11.22.4.14 (01-01-2023) Part I, Section A, Line 6 - Section 4979A Tax Line 6 may be present and may be numeric.

Part I, Section A, Line 7 - Section A Total Tax

3.11.22.4.15 (01-01-2023) Part I, Section A, Line 7 - Section A Total Tax If an amount is present in Section A but line 7 is blank, add the entries on lines 1-6 and edit to line 7.

Part I, Section B, Lines 8a, 8b and Schedule D, Lines 1 and 2 - Sections 4971(a) and 4971(b)

3.11.22.4.16 (01-01-2023) Part I, Section B, Lines 8a, 8b and Schedule D, Lines 1 and 2 - Sections 4971(a) and 4971(b) If Part 1, Section B, line 8a is blank and Schedule D, line 2 has an entry, edit Schedule D, line 2 to Part I, Section B, line 8a. If more than one Schedule D (Page 5) edit the grand total of lines 2 to the first Schedule D. Also, edit the grand total of Schedule D, line 2 to the first Page 5. "X" the "Schedule D" section on the additional Page 5s.

Part I, Section B Lines 9a, 9b and Schedule E, Lines 1, 2, 3 and 4 - Section 4971(f)1) and 4971(f)(2)

3.11.22.4.17 (01-01-2023) Part I, Section B Lines 9a, 9b and Schedule E, Lines 1, 2, 3 and 4 - Section 4971(f)1) and 4971(f)(2) If Part I, Section B, line 9a is blank and Schedule E, line 4 has an entry, edit Schedule E, line 4 to Section B, line 9a. If more than one Schedule E (Page 6) edit the grand total to lines 1-4 to the first Schedule E. "X" the Schedule E section on additional Page 6s.

Part I, Section B, Lines 10a, 10b and Schedule F, Line 1c - Sections 4971(g)(2) and 4971(g)(3)

3.11.22.4.18 (01-01-2023) Part I, Section B, Lines 10a, 10b and Schedule F, Line 1c - Sections 4971(g)(2) and 4971(g)(3) If Part I, Section B, line 10b is blank and Schedule F, line 1c has an entry, edit Schedule F, line 1c to Section B, line 10b. If more than one Schedule F (Page 6), with lines 1a, 1b or 1c completed, edit the grand total to line 1c to the first Schedule F. "X" the Schedule F section on additional Page 6s.

Part I, Section B, Line 10c and Schedule F, Line 2d - Section 4971(g)(4)

3.11.22.4.19 (01-01-2023) Part I, Section B, Line 10c and Schedule F, Line 2d - Section 4971(g)(4) If Part I, Section B, line 10c is blank and Schedule F, line 2d has an entry, edit Schedule F, line 2d to Section B, line 10c. If more than one Schedule F (Page 6), with lines 2a, 2b, 2c or 2d completed, edit the grand total to Schedule F, line 2d to the first Schedule F. "X" the Schedule F section on the additional Page 6s.

Part I, Section B, Line 10d, and Schedule L - Section 4971(h)

3.11.22.4.20 (01-01-2024) Part I, Section B, Line 10d, and Schedule L - Section 4971(h) If Part I, Section B, Line 10d is blank and Schedule L, line 2 has an entry, edit Schedule L, line 2 to Section B, line 10d.

Part I, Section B1, Line 11 and Schedule G, Lines 2, 3, and 4 - Section 4977

3.11.22.4.21 (01-01-2023) Part I, Section B1, Line 11 and Schedule G, Lines 2, 3, and 4 - Section 4977 If Part 1, Section B1, line 11 is blank and Schedule G, line 4 has an entry, edit Schedule G, line 4 to Part I, Section B1, line 11. Schedule G, line 2 must be present if there is an entry on Schedule G, line 4. The entry must be: In YYYY format. After 1968 and no later than current year. If Schedule G, line 4 is present and Schedule G, line 2 is blank, perfect from attachments. If unable to locate or if the calendar year is before 1969 or later than current year, edit ERS Action Code 211 ONLY if you are corresponding for other missing items on the form, otherwise edit "9999" for Schedule G, line 2. Note: DO NOT correspond if CCC "C" is present, or if Part I, Section B, line 11 is less than ≡ ≡ ≡ ≡. Edit "9999" on Schedule G, line 2. If more than one Schedule G (Page 6), edit the grand total of Schedule G, lines 3 and 4 to the first Schedule G. "X" the "Schedule G" section on additional Page 6s.

Part I, Section B1, Line 12 - Section B Total Tax

3.11.22.4.22 (01-01-2023) Part I, Section B1, Line 12 - Section B Total Tax If an amount is present in Section B or Section B1, but line 12 is blank, add entries on lines 8a - 11 and edit to line 12. If amounts are present in both Section B and Section B1, see IRM 3.11.22.3.13, Splitting Tax, for instructions on splitting taxes.

Part I, Section C, Line 13 and Schedule H- Section 4979

3.11.22.4.23 (01-01-2023) Part I, Section C, Line 13 and Schedule H- Section 4979 If Part 1, Section C, line 13 is blank and Schedule H, line 2 has an entry, edit Schedule H, line 2 to Part I, Section C, line 13. If more than one Schedule H (Page 6), edit the grand total of Schedule H, lines 1 and 2 to the first Schedule H. "X" the "Schedule H" section on additional Page 6s.

Part I, Section D, Line 14 and Schedule I, Lines 1, 2a, 2b, 3 and 4 - Section 4980

3.11.22.4.24 (01-01-2023) Part I, Section D, Line 14 and Schedule I, Lines 1, 2a, 2b, 3 and 4 - Section 4980 If Part I, Section D, line 14 is blank and Schedule I, line 3 has an entry, edit Schedule I, line 3 to Part I, Section D, line 14. If Schedule I, line 1 has an entry, edit it in MMDDYY format. If Schedule I, line 3 has an entry, Schedule I, line 1, Date of Reversion, must be present and must be in MMDDYY format. If blank, edit from attachments. If unable to locate, edit ERS Action Code 211 and correspond for the date for line 1 ONLY if corresponding for other missing items on the return, otherwise, edit 010199. Note: The month, day, and year are necessary to determine the due date of the return and possible changes in tax rates. If 201412 is listed, edit date as the first day of the tax period 010114. Note: DO NOT correspond if CCC "C" is present, or if Part I, Section D, line 14 is less than ≡ ≡ ≡ ≡ ≡ ≡. Enter 010199 on Schedule I, line 1. If more than one Schedule I (Page 6), edit grand total for lines 3 and 4 to first Schedule I. "X" the Schedule I section on additional Page 6s.

Part I, Section E, Line 15 and Schedule J, Lines 1, 2, 3, 4 and 5 - Section 4980F

3.11.22.4.25 (01-01-2023) Part I, Section E, Line 15 and Schedule J, Lines 1, 2, 3, 4 and 5 - Section 4980F If Part I, Section E, line 15 is blank and Schedule J, line 5 has an entry, edit Schedule J, line 5 to Section E, line 15. If Schedule J, line 4 is blank, divide line 5 by 100 and edit the result on line 4. If Schedule J, line 5 has an entry, Schedule J, line 2, Effective Date of Amendment must be present and must be edited in MMDDYY format. If the date reads 201401, edit 010114. If blank, edit from attachments. If unable to locate, edit ERS Action Code 211 and correspond for the date of Schedule J, line 2 ONLY if corresponding for other missing items on the form, otherwise edit 010199 on Schedule J, line 2. Note: DO NOT correspond if CCC "C" is present, or if Part I, Section E, line 15 is less than ≡ ≡ ≡ ≡ ≡. Enter 010199 on Schedule J, line 2. If there is more than one, Schedule J (Page 6), edit grand total for Schedule J, lines 4 and 5 to the first Schedule J. "X" the Schedule J sections on the additional Page 6s.

Part I, Section F, Line 16 and Schedule K, Lines 1 and 2 - Section 4965

3.11.22.4.26 (01-01-2023) Part I, Section F, Line 16 and Schedule K, Lines 1 and 2 - Section 4965 If Part I, Section F, line 16 is blank and Schedule K, line 2 has an entry, edit Schedule K, line 2 to Section F, line 16. If more than one Schedule K (Page 6), edit grand total for Schedule K lines 1 and 2 to the first Schedule K. "X" the Schedule K sections on the additional Page 6s.

Part II, Lines 17 through 19 - Total Tax, Tax Paid with Form 8868, Total Tax Due

3.11.22.4.27 (01-01-2024) Part II, Lines 17 through 19 - Total Tax, Tax Paid with Form 8868, Total Tax Due If line 17 is blank add lines 1-16 and edit the total to line 17. If the return is not an amended return, and line 17 is blank or zero and lines 1-16 are blank or zero, edit Audit Code 2 on top left of Item H. If line 19 is blank, subtract line 18 from line 17 and edit to line 19.

Part II, Lines 20a, 20b, 20c, and 20d - Overpayment (Direct Deposit)

3.11.22.4.28 (01-01-2026) Part II, Lines 20a, 20b, 20c, and 20d - Overpayment (Direct Deposit) Take the following actions to perfect lines 20a, 20b, 20c, and 20d. If And Then Routing & Account number are present, The checking nor savings box is marked, Edit a check mark in the "checking" box (or to the left of the word "checking" if no box is present). Routing & Account number are present, Both the checking and savings boxes are marked, Circle the box that represents "savings" . Routing number present but the Account number NOT present or Routing number NOT present but the Account number is present, NA Edit an ""X"" in the first position of the blank line. Routing & Account number are blank, The Checking and/or Savings box is marked, Circle the checked boxes for both the checking and savings. Routing and/or Account number altered OR one or both numbers have been lined through by another area, NA Edit a single ""X"" over Routing and Account number lines. If either of the checking or savings boxes is marked, circle them both out. Pre-printed X's are Present in Routing and/or Accounting Number, Routing and Accounting numbers are present, Neither checking or savings box is marked, Arrow the Routing and Account number to Line 20b and Line 20d. Edit a check mark in the checking box. Pre-printed X's are Present in Routing and/or Accounting Number, Routing and Accounting numbers are present, Both checking or savings boxes are marked, Arrow the Routing and Account number lines. Circle the box that represents "savings" . Pre-printing X's are present in the Routing number, Accounting number is present and checking and/or savings box is marked, Edit a single ""X"" over Routing and Accounting number lines. Circle the boxes for checking and/or savings. Pre-print X's are present in Routing number, Account number is present and checking and savings is blank, Edit a single ""X"" over Routing and Account number lines. Pre-printing X's are present in the Accounting number, Routing number is present and checking and/or savings box is marked, Edit a single "X" over Routing and Account number lines. Circle the boxes for checking and/or savings. Pre-printing X's are present in the Accounting number, Routing number is present and checking and savings is blank, Edit a single "X" over Routing and Account number lines.

Signature

3.11.22.4.29 (01-01-2023) Signature Check for signature. If missing, edit Action Code 225 or 226 to initiate correspondence. Note: DO NOT correspond if CCC "C" is present. A signature can consist of an original signature (including printed signature), rubber stamped, mechanical device or signed by a software program.

Preparation Code

3.11.22.4.30 (01-01-2023) Preparation Code Edit a Preparation Code "1" next to the "Preparer's SSN or PTIN" box if both of the following apply: A preparer signed the return. Note: A signature can consist of an original signature (including printed signature), rubber stamped, mechanical device or signed by a software program. The Paid Preparer's section has information different from the person signing the return.

Conversion Chart

Exhibit 3.11.22-1 Conversion Chart If a form is received with a revision date before January 2008/ April 2009, renumber the return using the conversion table below. Reminder: You must also rename the Parts when converting. Form 5330 Conversion Chart Jun 1990 Line Numbers Apr 1991 Line Numbers Jan 1992 Line Numbers May 1993 Line Numbers Apr 1996 Line Numbers Aug 1998 Line Numbers Nov 2002 Line Numbers Oct 2003 Line Numbers Aug 2004 Line Numbers Mar 2007 Line Numbers Convert to Jan 2008/April 2009/Dec 2013 Line Numbers 27 27 27 1 1 1 1 1 1 1 1 22 22 22 2 2 2 2 2 2 2 2 24 24 24 3 3 3 3 3 3 3 4 26a 26a 26a 4a 4a 4a 4a 4a 4a 4a 5a 26b 26b 26b 4b 4b 4b 4b 4b N/A N/A N/A 29 29 29 5 5 5 5 5 5 5a 6 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 7 23 23 23 6 6 6 6 6 6a 6a 3a N/A N/A N/A N/A N/A N/A N/A N/A 6b 6b 3b 21 21 21 7 7 7 7 7 7a 7a 8a N/A N/A N/A N/A N/A N/A N/A N/A 7b 7b 8b 25 25 25 8 8 8 8 8 8 8 11 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 12 28 28 28 9 9 9 9 9 9 9 13 30 30 30 10 10 10 10a 10a 10 10 14 NA NA NA NA NA NA 10b 10b 11 11 15 N/A N/A N/A N/A N/A N/A N/A N/A N/A 5b 16 NA NA NA NA 11 11 11 11 12a 12a 9a N/A N/A N/A N/A N/A N/A N/A N/A 12b 12b 9b 31a 31a 31a 11a 12a 12a 12a 12a 13a 13a 17 31b 31b 31b 11b 12b 12b 12b 12b 13b 13b 18 31c 31c 31c 11c 12c 12c 12c 12c 13c 13c 19 NA NA NA NA NA NA NA N/A NA NA Paid prep SSN or PTIN NA NA NA NA NA NA NA N/A NA NA Paid Prep EIN NA NA NA NA NA NA NA N/A NA NA Paid Prep Phone # 17c 17c 17c 12c 13c 13c 13c 13c 14c 14c Sch A 3 17h 17h 17h 12h 13h 13h 13h 13h 14h 14h Sch A 8 NA NA NA NA NA 13j 13j 13j 14j 14j Sch A 10 17j 17j 17j 12j 13j 13l 13l 13l 14l 14l Sch A 12 12 12 12 21 22 22 22 22 24 24 Sch B 12 14 14 14 22 23 23 23 23 N/A N/A N/A 16a 16a 16a 23a 24a 24a 24a 24a N/A N/A N/A 16b 16b 16b 23b 24b 24b 24b 24b 4b 4b 5b 19 19 19 24 25 25 25 25 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 25A 25A Sch C 1 13a(i)(a) 13a(i)(a) 13a(i)(a) 25a(i)(a) 26a(i)(a) 26b(i)(a) 26b(i)(a) 26b(i)(a) 25b(i)(b) 25b(i)(b) Sch C 2 (i)(b) 13a(i)(c) 13a(i)(c) 13a(i)(c) 25a(i)(c) 26a(i)(c) 26b(i)(c) 26b(i)(c) 26b(i)(c) 25b(i)(d) 25b(i)(d) Sch C 2(i)(d) 13a(i)(d) 13a(i)(d) 13a(i)(d) 25a(i)(d) 26a(i)(d) 26b(i)(d) 26b(i)(d) 26b(i)(d) 25b(i)(e) 25b(i)(e) Sch C 2 (i)(e) 13a(ii)(a) 13a(ii)(a) 13a(ii)(a) 25a(ii)(a) 26a(ii)(a) 26b(ii)(a) 26b(ii)(a) 26b(ii)(a) 25b(ii)(b) 25b(ii)(b) Sch C 2 (ii)(b) 13a(ii)(c) 13a(ii)(c) 13a(ii)(c) 25a(ii)(c) 26a(ii)(c) 26b(ii)(c) 26b(ii)(c) 26b(ii)(c) 25b(ii)(d) 25b(ii)(d) Sch C 2 (ii)(d) 13a(ii)(d) 13a(ii)(d) 13a(ii)(d) 25a(ii)(d) 26a(ii)(d) 26b(ii)(d) 26b(ii)(d) 26b(ii)(d) 25b(ii)(e) 25b(ii)(e) Sch C 2 (ii)(e) 13a(iii)(a) 13a(iii)(a) 13a(iii)(a) 25a(iii)(a) 26a(iii)(a) 26b(iii)(a) 26b(iii)(a) 26b(iii)(a) 25b(iii)(b) 25b(iii)(b) Sch C 2 (iii)(b) 13a(iii)(c) 13a(iii)(c) 13a(iii)(c) 25a(iii)(c) 26a(iii)(c) 26b(iii)(c) 26b(iii)(c) 26b(iii)(c) 25b(iii)(d) 25 b(iii)(d) Sch C 2 (iii)(d) 13a(iii)(d) 13a(iii)(d) 13a(iii)(d) 25a(iii)(d) 26a(iii)(d) 26b(iii)(d) 26b(iii)(d) 26b(iii)(d) 25b(iii)(e) 25b(iii)(e) Sch C 2 (iii)(e) NA NA NA NA NA 26b(iv)(a) 26b(iv)(a) 26b(iv)(a) 25b(iv)(b) 25 b(iv)(b) Sch C 2 (iv)(b) NA NA NA NA NA 26b(iv)(c) 26b(iv)(c) 26b(iv)(c) 25b(iv)(d) 25 b(iv)(d) Sch C 2 (iv)(d) NA NA NA NA NA 26b(iv)(d) 26b(iv)(d) 26b(iv)(d) 25b(iv)(e) 25 b(iv)(e) Sch C 2 (iv)(e) NA NA NA NA NA NA NA NA 25b(v)(b) 25b(v)(b) Sch C 2 (v)(b) NA NA NA NA NA NA NA NA 25b(v)(d) 25 b(v)(d) Sch C 2 (v)(d) NA NA NA NA NA NA NA NA 25b(v)(e) 25 b(v)(e) Sch C 2 (v)(e) NA NA NA NA NA NA NA NA 25b(vi)(b) 25 b(vi)(b) Sch C 2 (vi)(b) NA NA NA NA NA NA NA NA 25b(vi)(d) 25 b(vi)(d) Sch C 2 (vi)(d) NA NA NA NA NA NA NA NA 25b(vi)(e) 25 b(vi)(e) Sch C 2 (vi)(e) NA NA NA NA NA NA NA NA 25b(vii)(b) 25 b(vii)(b) Sch C 2 (vii)(b) NA NA NA NA NA NA NA NA 25b(vii)(d) 25 b(vii)(d) Sch C 2 (vii)(d) NA NA NA NA NA NA NA NA 25b(vii)(e) 25 b(vii)(e) Sch C 2 (vii)(e) NA NA NA NA NA NA NA NA 25b(viii)(b) 25 b(viii)(b) Sch C 2 (viii)(b) NA NA NA NA NA NA NA NA 25b(viii)(d) 25 b(viii)(d) Sch C 2 (viii)(d) NA NA NA NA NA NA NA NA 25b(viii)(e) 25b (viii)(e) Sch C 2 (viii)(e) NA NA NA NA NA NA NA NA 25b(ix)(b) 25b(ix)(b) Sch C 2 (ix)(b) NA NA NA NA NA NA NA NA 25b(ix)(d) 25b(ix)(d) Sch C 2 (ix)(d) NA NA NA NA NA NA NA NA 25b(ix)(e) 25b(ix)(e) Sch C 2 (ix)(e) NA NA NA NA NA NA NA NA 25b(x)(b) 25b(x)(b) Sch C 2 (x)(b) NA NA NA NA NA NA NA NA 25b(x)(d) 25b(x)(d) Sch C 2(x)(d) NA NA NA NA NA NA NA NA 25b(x)(e) 25b(x)(e) Sch C 2(x)(e) 13b 13b 13b 25b 26b 26c 26c 26c 25c 25c Sch C 3 N/A N/A N/A N/A N/A N/A N/A N/A 26 26 Sch C 4 Use line 1 or 2. If entries on both 1 & 2, use the lesser amount Use line 1 or 2. If entries on both 1 & 2, use the lesser amount Use line 1 or 2. If entries on both 1 & 2, use the lesser amount Use line 30 or 31. If entries on both 30 & 31, use the lesser amount 30 30 30 30 28 28 Sch D 1 3 3 3 32 31 31 31 31 29 29 Sch D 2 15b 15b 15b 33b 32b 32b 32b 32b 30b 30b Sch G 2 15c 15c 15c 33c 32c 32c 32c 32c 30c 30c Sch G 3 15d 15d 15d 33d 32d 32d 32d 32d 30d 30d Sch G 4 18a 18a 18a 34a 33a 33a 33a 33a 31a 31a Sch H 1 18b 18b 18b 34b 33b 33b 33b 33b 31b 31b Sch H 2 20a 20a 20a 35 34 34 34 34 32 32 Sch I 1 * * * 36 1st part 35a 35a 35a 35a 33a 33a Sch I 2a * * * 36 2nd part 35b 35b 35b 35b 33b 33b Sch I 2b 20b 20b 20b 37 36 36 36 36 34 34 Sch I 3 NA NA NA NA NA NA 38 38 36 36 Sch J 1 NA NA NA NA NA NA 39 39 37 37 Sch J 2 NA NA NA NA NA NA 40 40 38 38 Sch J 3 NA NA NA NA NA NA 41 41 39 39 Sch J 4 NA NA NA NA NA NA 43 43 41 41 Sch J 5 NA NA NA NA 38 1st QTR 38 1st QTR 44 1st QTR 44 1st QTR 42 1st QTR 42 1st QTR Sch E 1(a) 1st QTR NA NA NA NA 38 2nd QTR 38 2nd QTR 44 2nd QTR 44 2nd QTR 42 2nd QTR 42 2nd QTR Sch E 1(b) 2nd QTR NA NA NA NA 38 3rd QTR 38 3rd QTR 44 3rd QTR 44 3rd QTR 42 3rd QTR 42 3rd QTR Sch E 1(c) 3rd QTR NA NA NA NA 38 4th QTR 38 4th QTR 44 4th QTR 44 4th QTR 42 4th QTR 42 4th QTR Sch E 1(d) 4th QTR NA NA NA NA 39 1st QTR 39 1st QTR 45 1st QTR 45 1st QTR 43 1st QTR 43 1st QTR Sch E 2 (a)1st QTR NA NA NA NA 39 2nd QTR 39 2nd QTR 45 2nd QTR 45 2nd QTR 43 2nd QTR 43 2nd QTR Sch E 2(b) 2nd QTR NA NA NA NA 39 3rd QTR 39 3rd QTR 45 3rd QTR 45 3rd QTR 43 3rd QTR 43 3rd QTR Sch E 2(c) 3rd QTR NA NA NA NA 39 4th QTR 39 4th QTR 45 4th QTR 45 4th QTR 43 4th QTR 43 4th QTR Sch E 2(d) 4th QTR NA NA NA NA 40 1st QTR 40 1st QTR 46 1st QTR 46 1st QTR 44 1st QTR 44 1st QTR Sch E 3(a) 1st QTR NA NA NA NA 40 2nd QTR 40 2nd QTR 46 2nd QTR 46 2nd QTR 44 2nd QTR 44 2nd QTR Sch E 3(b) 2nd QTR NA NA NA NA 40 3rd QTR 40 3rd QTR 46 3rd QTR 46 3rd QTR 44 3rd QTR 44 3rd QTR Sch E 3(c) 3rd QTR NA NA NA NA 40 4th QTR 40 4th QTR 46 4th QTR 46 4th QTR 44 4th QTR 44 4th QTR Sch E 3(d) 4th QTR NA NA NA NA 40 Total 40 Total 46 Total 46 Total 44 Total 44 Total Sch E 3(e) Total NA NA NA NA 41 41 47 47 45 45 Sch E 4(e)

Last amended: October 17, 2025

Source: official text

IRM 3.11.22 — Employee Plan Excise Tax Return

# Part 3. Submission Processing

# Program Scope and Objectives

# Background

# Authority

# Roles and Responsibilities

# Program Management and Review

# Program Controls

# Terms and Acronyms

# Related Resources

# Taxpayer Advocate Service (TAS)

# TAS Service Level Agreements (SLAs)

# Operations Assistance Requests (OARs)

# Perfecting Form 5330

# Edit Marks

# Attachments to Form 5330

# Routing to Other Functions

# Using Routing Form 4227

# Routing to EP Entity

# Amended Return

# Computer Condition Codes

# Audit Codes

# ERS Action Codes

# Computer Unprocessable Conditions

# Return Marked Copy or Duplicate

# Due Dates for Various Sections on Form 5330

# Splitting Tax

# Reasonable Cause

# Secured Delinquent Returns

# Statute Cases

# Substitute for Return (SFR)

# Routing of Prompt Determination Request

# Reprocessing Returns

# Forms with Revision Dates Before January 2008/April 2009/December 2013

# Editing Form 5330

# Tax Period

# Name Control - Item A

# TIN-Items B & E

# Address Perfection U.S. Returns

# Address Change U.S. Return

# Address Perfection Foreign Return

# Plan Year Ending-Item F

# Plan Number-Item G

# Received Date

# Early Filed Return

# Part I, Section A, Line 1 and Schedule A, Line 12 - Section 4972

# Part I, Section A, Line 2 and Schedule B, Line 12- Section 4973(a)(3)

# Part I, Section A, Lines 3a, 3b, and Schedule C, Lines 1, 2, 3 and 4 - Sections 4975(a) and 4975(b).

# Part I, Section A, Line 4 - Section 4976 Tax

# Part I, Section A, Lines 5a and 5b - Section 4978 Tax

# Part I, Section A, Line 6 - Section 4979A Tax

# Part I, Section A, Line 7 - Section A Total Tax

# Part I, Section B, Lines 8a, 8b and Schedule D, Lines 1 and 2 - Sections 4971(a) and 4971(b)

# Part I, Section B Lines 9a, 9b and Schedule E, Lines 1, 2, 3 and 4 - Section 4971(f)1) and 4971(f)(2)

# Part I, Section B, Lines 10a, 10b and Schedule F, Line 1c - Sections 4971(g)(2) and 4971(g)(3)

# Part I, Section B, Line 10c and Schedule F, Line 2d - Section 4971(g)(4)

# Part I, Section B, Line 10d, and Schedule L - Section 4971(h)

# Part I, Section B1, Line 11 and Schedule G, Lines 2, 3, and 4 - Section 4977

# Part I, Section B1, Line 12 - Section B Total Tax

# Part I, Section C, Line 13 and Schedule H- Section 4979

# Part I, Section D, Line 14 and Schedule I, Lines 1, 2a, 2b, 3 and 4 - Section 4980

# Part I, Section E, Line 15 and Schedule J, Lines 1, 2, 3, 4 and 5 - Section 4980F

# Part I, Section F, Line 16 and Schedule K, Lines 1 and 2 - Section 4965

# Part II, Lines 17 through 19 - Total Tax, Tax Paid with Form 8868, Total Tax Due

# Part II, Lines 20a, 20b, 20c, and 20d - Overpayment (Direct Deposit)

# Signature

# Preparation Code

# Conversion Chart