Internal Revenue Manual
IRM 3.24.38 — BMF General Instructions
Part 3. Submission Processing
Chapter 24. ISRP System Section 38. BMF General Instructions 3.24.38 BMF General Instructions Manual Transmittal September 09, 2025 Purpose (1) This transmits revised IRM 3.24.38, ISRP System, BMF General Instructions. Material Changes (1) IRM 3.24.38.2.4, Revised instructions to current system log in procedures. (2) IRM 3.24.38.2.9.3, Updated the Special Key Characteristics table. (3) IRM 3.24.38.3.4.5.1, Updated to include and addition reminder for the EEIF check. (4) IRM 3.24.38.3.4.14.22, Added instruction for entering Direct Deposit information from BMF Tax Returns. (5) Exhibit 3.24.38-6, BMF ISRP IRMs, Program Numbers and Block Header Validity Checks, Updated to add new programs and forms. (6) Exhibit 3.24.38-7, Other ISRP IRMs, Program Numbers and Block Header Validity Checks, Updated to add new programs and forms. (7) Exhibit 3.24.38-8, Program Number Look-up, Updated to add new programs and forms. (8) Editorial corrections and consistency changes made throughout including spelling, grammar, punctuation and formatting, removing italics, updating titles, correcting IRM links, Plain Language updates to improve readability, January 2025 Executive Order and OPM Guidance, etc. Effect on Other Documents IRM 3.24.38 dated May 28, 2025 (effective date May 28, 2025), is superseded. DEI updates required this IRM to be re-published mid-year. Audience Data Conversion Operations Effective Date (01-01-2026) Scott Wallace Director, Submission Processing Customer Account Services Taxpayer Services
Program Scope and Objectives
3.24.38.1 (05-28-2025) Program Scope and Objectives Purpose: The instructions in this IRM apply to the Original Entry, Key Verification, and Block Edit of paper filed tax returns, remittances and related data through the Integrated Submission and Remittance Processing System (ISRP) and Quality Review of Original Entry and Key Verification. Audience: Submission Processing Data Conversion Operation personnel including general clerks, leads and supervisors. These instructions apply to all campuses. Policy Owner: The Director, Submission Processing, Taxpayer Services. Program Owner: Mail Management Data Conversion Section, Return Processing Branch (an Organization within Submission Processing). Primary Stakeholders: Those affected by these procedures or have input to the procedures including a change in workflow, additional duties, change in established time frames, and similar issues include (but not limited to): Accounts Management (AM) Chief Counsel Compliance Information Technology (IT) Programmers Large Business and International (LB&I) Small Business Self-Employed (SBSE) Statistics of Income (SOI) Submission Processing (SP) Taxpayer Advocate Service (TAS) Tax Exempt and Government Entities (TEGE) Program Goals: The goal of this program is to correctly transcribe Business Master File paper filed tax returns and related documents for further processing using the instructions in this IRM.
Background
3.24.38.1.1 (10-30-2019) Background This section of the IRM provides general instructions for utilizing the ISRP system to transcribe data from a variety of forms listed in Exhibit 3.24.38-6, BMF ISRP IRMs, Program Numbers and Block Header Validity Checks, and how to utilize the ISRP system to perform quality review. The purpose of the Integrated Submission and Remittance Processing (ISRP) System is to transcribe and format data from paper returns/documents/vouchers for input into the Generalized Mainline Framework (GMF) and other systems by key entry operators. It also captures check images for archiving. Transaction Management System (TMS) is a COTS product that is an integral part of ISRP. The entries from transcription are transferred to ERS fields.
Authority
3.24.38.1.2 (01-01-2018) Authority The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms. 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 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities: Code sections which provide the IRS with the authority to issue levies. Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986. Policy Statements that provide authority for the work being done.
Responsibilities
3.24.38.1.3 (01-01-2018) Responsibilities The Director, Submission Processing approves and authorizes issuance of this IRM. The Planning and Analysis staff provides feedback and supports local management to monitor and achieve scheduled goals. The Operations Manager secures, assigns and provides training for the staff needed to perform the duties presented in this IRM. The Team Manager/Lead assigns, monitors and controls the workflow to complete the work timely. The Team Employee applies the instruction for the duties presented in this IRM on the ISRP system to accurately convert paper data to an electronic data record for proper posting for use by the IRS. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.
Program Management and Reviews
3.24.38.1.4 (01-01-2023) Program Management and Reviews Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors Data Conversion reports. Below are a list of reports to use to show receipts, production and inventory for the paper return to electronic data conversion process. These reports will be utilized to report and monitor daily and weekly status of the program to completeness. PCC 2240, Daily Production Report - Program Sequence PCC 6040, SC WP&C Performance and Cost Report PCC 6240, SC WP&C Program Analysis Report PCB 0440, Daily Workload and Staff hours Schedule PCB 0540, Weekly Workload and Staffing Schedule Program Effectiveness: Management measures weekly goals using the above reports for each function compared to the established completion schedule. Each function is expected to complete the inventory on or before the program completion date, and to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Local management conducts and monitors quality reviews and takes corrective action to ensure quality products. Managerial and product reviews supplement the quality review process. Annual Review: Management reviews the processes in this manual annually to ensure accuracy and promote consistent tax administration.
Program Controls
3.24.38.1.5 (01-01-2023) Program Controls Integrated Submission and Remittance Processing (ISRP) system access is granted through the Business Entitlement Access Request System (BEARS), request process. The reports for the Control Data Analysis, Project PCD, are on the Control-D/Web Access server, which has a login program control. Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.
Terms/Definitions/Acronyms
3.24.38.1.6 (01-01-2018) Terms/Definitions/Acronyms For terms, definitions, and acronyms, visit Exhibit 3.24.38-1, Abbreviations and Acronyms.
Related Resources
3.24.38.1.7 (01-01-2023) Related Resources The following table lists related sources of guidance on the processing of BMF tax returns and related documents: RESOURCE LINK/TITLE Instructor's Corner for Submission Processing Instructors Corner for SP Servicewide Electronic Research Program (SERP) SERP Integrated Automation Technologies (IAT) IAT Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area.
IRM Deviations
3.24.38.1.8 (01-01-2018) IRM Deviations IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.
Data Entry Phases
3.24.38.1.9 (01-01-2023) Data Entry Phases Data entry is accomplished using Original Entry, Key Verification and Block Edit. A brief description of each follows: Original Entry (OE) consists of: Entering data from documents into the ISRP System. Checking program number and tax class/document code/transaction/MFT code year combinations to assure that the type of block is valid. Sequence checking all Document Serial Numbers and Section Numbers within documents. Assuring that the Section Number entered is valid for the document being entered. Determining if all systematically required sections for a given document have been entered. Zero-balancing the interrelated money amounts. Specific sections are subjected to a zero-balance routine, in which the combination of all positive and negative amounts should equal zero, within given tolerances. Checking entries between two lines or between a line and a section for missing data. Determining if the information entered for a field is valid (e.g., alpha, numeric); if a field must contain data; if the field must be filled (e.g., Social Security Number (SSN), Employer Identification Number (EIN)); or if there are too many characters in a field (i.e., overflow). Key Verification (KV) is, in effect, a duplication of the Original Entry input with the following exceptions: The KV EOP (Entry Operator) is prompted by the system, for the document and section or part of a section to verify. This procedure allows those sections and parts of a section that do not require verification to bypass this phase. The KV EOP is alerted when a difference between the KV entry and the OE entry is encountered. This allows the KV EOP to make corrections as necessary. Block Edit (BE) is used for correction of entered data and for Quality Review. Block Edit allows access to blocks which are partially entered, entered but not key verified, and have been key verified. Quality Review can only access completed blocks.
General Information
3.24.38.2 (01-01-2016) General Information This section provides instructions for using the ISRP system.
ISRP Log in and Security
3.24.38.2.1 (01-01-2023) ISRP Log in and Security This section provides instructions for log in, log off and security. Note: Logging on to the ISRP system requires activation through the BEARS process. This will assign a User Name to the employee. The User Name identifies the type of user as an Entry Operator (EOP), Quality Review Operator (QR), Supervisory Operator (SOP), Work Leader Operator (WOP) or System Administrator (SA).
Log in to Windows
3.24.38.2.2 (01-01-2023) Log in to Windows Press <Ctrl>-<Alt>-<Del> to begin logging in to the Windows environment. An Authorized Government Use Only screen will display. Be sure to read the entire message. If you are not authorized to use the system, do not continue logging in. If you are authorized, press <Enter> to continue when Security box appears. A screen with Other user, Connect a smart card, Sign-in options, and graphics showing a key card and a key appear. Insert your Smart Identification (SmartID) card into the card reader attached to your computer. Note: The card reader may be built into the keyboard or attached as a separate USB device. After a short delay, the Connect a smart card information is replaced with your name, an e-mail address with your SEID, smart card sign-in, and the cursor in the PIN box. Input your SmartID Personal Identification Number (PIN). To protect your PIN, the system displays a dot for each character typed. Note: Make sure the <Num Lock> is on if using the 10-key pad. Press <Enter> to log in to Windows.
Working with Multiple Windows
3.24.38.2.3 (10-30-2019) Working with Multiple Windows The Windows environment allows you to have multiple windows open and switch between them as needed. For example, you can have the ISRP application open in one window with the SERP IRM via Microsoft Edge open in another. When open, the ISRP application will take up your entire monitor in a "full screen" mode. However, you can still switch between currently open windows or open a new window while in the ISRP application. A new window/application can be opened within the ISRP application by pressing the <Windows> key on your keyboard (lower left corner in between the <Ctrl> and <Alt> keys). Pressing this key opens the Windows Start menu and allows you to search for and select/open other windows and applications. Select open windows using <Alt>-<Tab> on your keyboard. Press <Alt>-<Tab> together to open the window selection screen. While continuing to hold down the <Alt> key, press the <Tab> key to move forward through available windows. When you've selected the desired window, release the <Alt> key and the selected window will display.
Log on to the ISRP System
3.24.38.2.4 (01-01-2026) Log on to the ISRP System Select the Windows icon in the lower left corner. This can be done by pressing the Windows key on the keyboard or using the mouse to select the icon. Select "All" , to see all applications. Scroll down to the letter "I" in the list of available applications. Select the ISRP folder. The folder expands to show the options of "2D Barcode Reader" , "Data Entry Operations" , "ISRP System Information" , "SuperSOP" and "Supervisory Functions" . Select the appropriate option. For data entry, select "Data Entry Operations" . The "ISRP Data Entry Operations" Windows Security pop-up box appears. Enter your Smart Card PIN. The sp_eop application dialog box appears.
Log off the ISRP System
3.24.38.2.5 (01-01-2023) Log off the ISRP System To log off when entering or verifying document data: Be sure to exit the Visual Basic Data Entry Application (VBDEA) properly before logging off when entering or verifying document data by pressing <F9> twice. A confirmation message will appear: "EXIT SECTION? DATA WILL BE LOST!" . Enter "Y" . Press <F9> again. A confirmation message will appear: "CONFIRM APPLICATION EXIT?" Enter "Y" . The Data Entry Operations window will appear. Select the "X" in the upper right corner of the screen. See Figure 3.24.38-1 below. To log off from the Data Entry Operations window: Press <Ctrl>-<Alt>-<Delete>. At the option screen, select Sign Out. Remove your SmartID card. Logging off or removing your Smart ID from the workstation prevents unauthorized access. Figure 3.24.38-1 This graphic shows the Data Entry Operations window and displays where to select the "X" in the upper right corner to log off the system. Please click here for the text description of the image.
Data Entry Operations Window
3.24.38.2.6 (01-01-2016) Data Entry Operations Window After successfully logging in as an Entry Operator (EOP), the Data Entry Operations window appears. SOPs may also display the Data Entry Operations by selecting "eop-applications" from the Start menu. The window consists of the following components: Title bar which displays the name of the window. Menu bar which provides pull-down menu choices (detailed below) for access to ISRP functions. Tool bar which displays a printer icon and a Help icon. Status bar which indicates if the Num Lock Key is activated. Figure 3.24.38-2 This is a graphic of the Data Entry Operations Window which consists of: The Title bar that displays Data Entry Operations.The Menu bar which displays: (1) File (2) View (3) Original Entry (4) Key Verification (5) Block Edit (6) Online Grader (7) OPSTATS Reports (8) Window (9) HelpThe Tool bar which displays a printer icon and a Help icon.The Status bar that indicates if the Num Lock key is activated. Please click here for the text description of the image.
Menu Bar
3.24.38.2.6.1 (01-01-2023) Menu Bar The Menu Bar is used to open pull-down menus containing options that allow the EOP to access Data Entry options. There are two ways to access the menu bar: Press <Alt> and the underlined letter(s) of the menu option(s); or Press <F10>, arrow to the selected function and press <Enter>. Selecting a menu title opens a pull-down menu. The user can select the appropriate menu option to perform the desired function. The following are the menu choices available to the operator: File→Delete — Closes the currently displayed report window. File→Print — Prints the currently displayed report. File→Print Setup — Allows a printer to be specified for printing reports. View→Toolbar — Allows the Toolbar to be toggled on and off. View→Status Bar — Allows the Status Bar to be toggled on and off by pressing <Enter>. Original Entry→OE→New — Allows initial entry of a block. Original Entry→OE→Resume — Allows resumption entry of a partially entered block. Original Entry→OET — Allows original entry of any ISRP program in a training mode. *Original Entry→OEK→OEK for KVT→New — Allows initial entry of a block for use in KVT (see below). *Original Entry→OEK→OEK for KVT→Resume — Allows resumption of entry of a partially entered block for use in KVT (see below). *Original Entry→OEK→OEK for OLG→New — Allows initial entry of a block for use in OLG (see below). *Original Entry→OEK→OEK for OLG→Resume — Allows resumption of entry of a partially entered block for use in OLG (see below). Key Verification→KV→New — Allows initial Key Verification of a block. Key Verification→KV→Resume — Allows resumption of Key Verification of a partially verified block. Key Verification→KVT — Allows key verification of any ISRP program in a training mode. Block Edit — Allows editing of a block that has been completed. Online Grader→Practice Exercises with Feedback — Allows entry of practice blocks with immediate on-screen feedback when errors are made. Online Grader→Practice Blocks — Allows entry of practice blocks with a report of errors displayed on the screen at the conclusion of the block. Online Grader→Run for Grade — Allows entry of practice blocks with a printed report of errors generated. Online Grader→Keyboard Drill — Allows entry of practice data with a printed report of errors generated. Online Grader→Assign Printer— Allows a printer to be specified for printing reports. OPSTATS Report — Generates the operators current Operator Statistics. Window — Lists open windows. Help — Not enabled in ISRP. Note: Menu choices marked with an asterisk (*) are used by Course Developers or other operators designated by management.
Visual Basic Data Entry Application (VBDEA)
3.24.38.2.7 (01-01-2016) Visual Basic Data Entry Application (VBDEA) The application used for data entry in the ISRP system is Visual Basic Data Entry Application (VBDEA).
Entry Operator (EOP) Dialog Box
3.24.38.2.7.1 (01-01-2023) Entry Operator (EOP) Dialog Box VBDEA data entry screens are accessed by selecting an operation from the drop-down menus in the Data Entry Operation window as described in IRM 3.24.38.2.6.1, Menu Bar. After selection of a menu option, the EOP Dialog box appears. If you select New or Resume from the Original Entry (OE) or Key Verification (KV ) Menu Bar, an EOP (Entry Operator) Dialog box appears. Follow the instructions for accessing a block: IF THEN Original Entry of a new block Enter the Program Number. Press <Tab>. Enter the ABC (Alphanumeric Block Control). Press <Tab>. Enter SOP if different from the assigned SOP. Select "OK" or press <Enter>. Sight verify the ABC and Program Number. If incorrect, press <F9> and begin again. Key Verification Enter ABC. Press <Tab>. Enter SOP. Press <Tab>. Select "OK" or press <Enter>. See Figure 3.24.38-3 below for picture of the EOP Dialog box. Note: If you have just ended a block, the program number of the block just entered will already be displayed and must be changed if the next block is a different program. Figure 3.24.38-3 This graphic shows the pop-up window of the EOP Dialog box which is used to access a block of work. The window displays boxes where the operator enters the Program Number, Alphanumeric Block Control (ABC) Number and Supervisory Operator (SOP) ID. Please click here for the text description of the image.
Visual Basic Data Entry Application Screen Display
3.24.38.2.7.2 (01-01-2018) Visual Basic Data Entry Application Screen Display The VBDEA Screen Display contains four components. From top to bottom, they are the Input Area, General Purpose Display Area, Status Bar Area or Status Line, and Function Key Area. See Figure 3.24.38-4 below for picture of the Data Input Display screen. Figure 3.24.38-4 This graphic shows the Data Input Display Screen which consists of the Input, General Purpose Display, Status Bar, and Function Key Areas. Please click here for the text description of the image. The Input Area contains the fields in which the document data is entered by the operator. Color is used to distinguish certain field characteristics: Data Input Display COLOR TYPE Green MUST ENTER Pink Enter/Minus (Positive/Negative) Yellow MUST ENTER and Enter/Minus (Positive/Negative) Grayed-out No entry allowed, such as the Remittance field on a non-remit return. The General Purpose Display Area displays error messages, pop-up boxes, or informational messages. The Status Bar Area (Status Line) displays the current operation and location in the block. It contains the following fields: Status: the operation being performed (OE, KV, and BE) Type: the program number ABC: the Alphanumeric Block Control number for the current block DSN: the current document's serial number (blank if block header) Section Number: the current section number or "Blk Hdr" if block header The Function Key Area displays function keys available to the operator based on the field the cursor is in. Function Key use is described IRM 3.24.38.2.9.3, Special Key Characteristics.
Locked Block
3.24.38.2.8 (01-01-2023) Locked Block If a locked block message appears, contact the Manager or Lead immediately. The Manager must release the block at the workstation before you can resume.
ISRP Keyboard
3.24.38.2.9 (01-01-2016) ISRP Keyboard The ISRP Keyboard has three types of keys: Function Keys - located on the top of the keyboard and numbered <F1> to <F12>. Typewriter Keys - located under the function keys. Numeric Keys - located on the right side of the keyboard.
Embedded Keypad
3.24.38.2.9.1 (01-01-2016) Embedded Keypad The embedded keypad refers to a set of non-numeric keys in the right portion of the main part of the keyboard that can be used to enter numbers in certain fields. The embedded keypad is automatically activated for numeric fields and manually activated by pressing <Shift> in alphanumeric fields.
Numeric Keypad
3.24.38.2.9.2 (01-01-2016) Numeric Keypad The numeric keypad is the set of 17 numeric and non-numeric keys located on the far-right end of the keyboard. The <Num Lock> key on the numeric keypad is automatically activated when you log into ISRP. Do not turn it off. If you should accidentally turn <Num Lock> off, press <Num Lock> to turn it back on.
Special Key Characteristics
3.24.38.2.9.3 (01-01-2026) Special Key Characteristics Various functions unique to VBDEA are assigned to function keys and certain other keys on the ISRP keyboard. Specific functions vary depending on the processing mode and current field. The three processing modes are: Append/Edit Mode allows the operator to add documents and sections to a block. It is the default mode for OE. Command Mode allows the operator to move within the block and insert, delete, or edit sections and documents. Verify Mode is used in KV and allows the operator to verify OE data by re-keying the data on a field-by-field basis. Use of the keys in each of the modes is described in the table below. Special Key Characteristics KEY MODE: APPEND/EDIT (OE and BE) MODE: COMMAND (OE, BE and KV) MODE: VERIFY (KV) <F1> Moves the cursor to the previous field without erasing characters that have been entered. Moves the cursor to the previous section in all sections except the block header. Moves the cursor to the previous field without erasing characters that have been entered. <F2> Moves the cursor to the next field and erases any characters that have been entered. Moves the cursor to the next section except in the last entered section. Moves the cursor to the next field and erases any characters that have been entered. <F3> Moves the cursor to the previous field and erases any characters that have been entered. Changes Mode to Append/Edit allowing data to be entered and/or edited in the currently displayed section. Moves the cursor to the previous field and erases any characters that have been entered. <F4> Returns to Append Mode in the last document entered in the block. Returns to next document to be key verified. <F5> Duplicates data from the same field in the previous document and moves the cursor to the next field. Initiates a search to find a document and section within the block. Duplicates data from the same field in the previous document and moves the cursor to the next field. <F6> Moves the cursor to the next MUST ENTER field in the current section. (The cursor will skip any MUST ENTER field if it already has data present.) If no MUST ENTER field is present, the cursor moves to the prompt for the next section. Moves the cursor to the next Must Verify field in the current section. (The cursor will skip any Must Verify field if it already has data present.) If no Must Verify field is present, the cursor moves to the prompt for the next section. <F7> Clears and overrides an error message, if allowed, and moves the cursor to the next field. Deletes a section or document within a block except for the block header. If in Section 01, it will delete the document. Clears and overrides an error message, if allowed, and moves the cursor to the next field. <F8> Displays the previously entered section. To finish viewing the section and return to the current section, the operator enters "Y" in the "DONE VIEWING PREVIOUS SECTION?" confirmation box. Inserts section into the current document. Displays the data entered in OE for a field. To continue verifying the field, the operator enters "Y" in the "DONE VIEWING OE VALUE?" confirmation box. <F9> Accesses Command Mode. If in the Block Header, it exits the block. Also used to clear error messages. Exits the application. Accesses Command Mode. If in the Block Header, it exits the block. Also used to clear error messages. <F10> Clears the field. The cursor remains in the field. Clears the field. The cursor remains in the field. <F11> Enters "PO BOX" in an address field. For all sections except the block header and first document, moves back to the same section in the last document where that section exists. Enters "PO BOX" in an address field. <F12> Fills a zero-filled field with question marks (???) and moves the cursor to the next field unless in the Block Header. If in the Block Header, clears all fields except the ABC field. For all sections except the block header and last document, moves to the same section in the next document where that section exists. Fills a zero filled field with question marks (???) and moves the cursor to the next field unless in the Block Header. If in the Block Header, clears all fields except the ABC field. <Alt>-<F2> Displays the previous section. To finish viewing the section and continue verifying the current section, operator enters "Y" in the "DONE VIEWING PREVIOUS SECTION?" confirmation box. <Alt>-<F8> Inserts a document Shows the KV operator the data previously entered in OE for the current section. To continue verifying the section, the operator enters "Y" in the "DONE VIEWING OE VALUES?" confirmation box. <Alt>-<F10> Deletes End of Block (Block Edit only). <Alt>-<F12> This function is currently not available. This function is currently not available. <Alt>-<H> This function is currently not available. This function is currently not available. <Enter> Moves the cursor to the next field. Moves the cursor to the next field. <Home> Moves the cursor to the first position of the Section Number field. Moves the cursor to the first position of the Section Number field. <Delete> Deletes section or document within a block except for the block header. If in Section 01, deletes the document. <Backspace> Moves cursor to previous character and erases character. <Pg Up> Moves to the previous section for all sections except the block header. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the previous section is displayed. Moves to the previous section for all sections except the block header. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the previous section is displayed. Moves to the previous section for all sections except the block header. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the previous section is displayed. <Pg Dn> Moves to the next section. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the next section is displayed. Moves to the next section for all sections except the last section entered. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the previous section is displayed. Moves to the next section. If the operator has entered any characters in the section, it will prompt the operator for an edit cancellation confirmation. Once the cancellation is confirmed, the next section is displayed. <↑> (up arrow) Moves the cursor to the previous field without erasing characters that have been entered. Moves to the previous section for all sections except the block header. Moves the cursor to the previous field without erasing characters that have been entered. <↓> (down arrow) Moves the cursor to the next field and erases any characters that have been entered. Moves to the next section for all sections except the last section entered. Moves the cursor to the next field and erases any characters that have been entered. <→> (right arrow) Moves the cursor one position to the right within the current field without erasing any characters. If the cursor is in the last position of the field, the cursor moves to the first position of the next field. Moves the cursor one position to the right within the current field without erasing any characters. If the cursor is in the last position of the field, the cursor moves to the first position of the next field. <←> (left arrow) Moves the cursor one position to the left within the current field without erasing any characters. If the cursor is in the first position of the field, the cursor moves to the last position of the previous field. Moves the cursor one position to the left within the current field without erasing any characters. If the cursor is in the first position of the field, the cursor moves to the last position of the previous field. <*> (asterisk) on numeric keypad Moves the cursor to the next MUST ENTER field in the current section. (The cursor will skip any MUST ENTER field if it already has data present.) If no MUST ENTER field is present, the cursor moves to the prompt for the next section. Moves the cursor to the next Must Verify field in the current section. (The cursor will skip any Must Verify field if it already has data present.) If no Must Verify field is present, the cursor moves to the prompt for the next section. <+> (plus sign) on numeric keypad Enters double zero ("00" ) Enters double zero ("00" ) <-> (minus sign) on numeric keypad or in row of numeric keys Enters data as a negative amount. Enters data as a negative amount. </> (forward slash) on numeric keypad Inserts the letter "P" in the Preparer Taxpayer Identification Number (PTIN) field. Inserts the letter "P" in the PTIN field. <Shift>-<6> in row of numeric keys (not keypad) Inserts the character "<" , commonly called a caret or bracket in ISRP. Inserts the character "<" , commonly called a caret or bracket in ISRP. <7> in row of numeric keys (not keypad) Inserts the character& without using Shift for NAME1 Inserts the character& without using Shift for NAME1 Note: If a function key is used to copy data, it is the responsibility of the EOP to ensure that the copied information is correct.
Operator Statistics
3.24.38.2.10 (10-30-2019) Operator Statistics The Individual OPSTATS Report is a display that shows the operators production statistics for the current shift. To view the report, select "OPSTATS Report" from the Data Entry Operations window and press <Enter>. To remove data from the screen, press <ALT>-<F> and <Enter>. Note: Do not use data shown in the report for time reporting purposes. Fields displayed in the "OPSTATS" window are as follows: EOP — User ID of the EOP requesting the report. PROGRAM — Program(s) worked during the shift. KS — Total keystrokes for the program/operation. KS/HR — Keystrokes per hour for the program/operation. DOCS — Total documents entered for the program/operation. (Block Headers are counted as documents.) D/HR — Documents per hour for the program/operation. CHARS — Total alphanumeric and special characters entered for the program/operation. CHAR/DOC — Characters entered per document for the program/operation. E-TIME — Total time spent in the program/operation. Note: The KS, KS/HR, DOCS, D/HR, CHARS, CHAR/DOC, and E-TIME columns appear three times, once for each operation (OE, KV, and BE).
Data Entry Information
3.24.38.3 (01-01-2016) Data Entry Information Data entry is accomplished using Original Entry (OE), Key Verification (KV) and Block Edit (BE).
Original Entry (OE)
3.24.38.3.1 (01-01-2016) Original Entry (OE) This section provides instructions for the Original Entry (OE) of data into the ISRP System for processing. This data is transcribed by EOPs from blocks of documents. The OE function consists of OE New and OE Resume. OE New is used when first starting to enter a block. OE Resume is used to resume entering a block that was exited prior to entering all documents in the block. Detailed instructions for transcribing different types of documents are located in the document-specific IRMs. During OE, the system does the following: Checks program number and tax class/document code/transaction/MFT code year combinations to assure that the type of block is valid. Sequence checks all document serial numbers and section numbers within documents. Assures that the section number entered is valid for the document being transcribed. Determines if all systematically required sections for a given document have been entered. Zero balances the interrelated money amounts. Specific input sections are subjected to a zero-balance routine in which the combination of all positive and negative amounts should equal zero within given tolerances. Checks entries between two lines or between a line and a section for missing data. Validates the TIN against the Check Digit to ensure both are transcribed correctly. Determines if the information entered for a field is valid (i.e., alpha, numeric); if a field must contain data (i.e., Social Security Number (SSN), Employer Identification Number (EIN); if a field must be filled (i.e., SSN, EIN); or if a field contains too many characters (overflow). To access a block for Original Entry (OE) of work use the following instructions: IF THEN You are starting OE of a new block, Select Original Entry→OE→New Enter program number. Press <Tab>. Enter ABC. Press <Tab>. Enter SOP ID if different from your SOP ID. Select "OK" or press <Enter>. You are resuming OE of a block that has been partially entered, Select Original Entry→OE→Resume. Enter ABC. Press <Tab>. Enter SOP ID if different from your SOP ID. Select "OK" or press <Enter>. Note: If a locked block message appears, contact the Manager or Lead. The Manager or Lead must release the block at the workstation.
Block Header — Original Entry (OE)
3.24.38.3.1.1 (01-26-2023) Block Header — Original Entry (OE) Visually compare the Document Locator Number (DLN) of Form 813, Form 1332, or Form 3893 with the DLN on the first document of the block before entering the block. If the DLNs do not match, refer the block to the Manager or Lead. Enter the Program Number, ABC, and SOP ID in the EOP Dialog box. The block header screen display appears. The Block Header Display is shown below. Figure 3.24.38-5 This is a graphic of the Block Header Display Screen. Please click here for the text description of the image. The system displays the entered ABC and Program Number. (If you entered an incorrect ABC or Program Number in the EOP Dialog box, exit the block header and start over by pressing <F9> then answering "Y" to the confirmation message "Cancel Block and Exit Application? All Data will be Lost!" .) Enter remaining fields as instructed. The block header display for transcribing tax returns contains the following prompts/fields: ABC — The Alphanumeric Block Control number is a three-character code assigned to a block to track it during processing. This field cannot be entered or changed. It is generated by the system. DLN — The Document Locator Number is the 12-digit number that uniquely identifies a block. Enter the first eleven digits. The twelfth (12th) digit is generated by the system. If the generated digit is incorrect, enter the correct digit. BATCH — The Cart Batch Number identifies the cart on which the block is located. COUNT — The Count is the number of documents in the block. CR — The Credit amount is the sum of all the credit amount fields for the entire block. DB — The Debit amount is the sum of the debit amount fields for the entire block. TRCODE — The Transaction Code is a three-digit code used to identify activity on a taxpayer's account. TRDATE — The Transaction Date is an eight-digit number in MMDDCCYY format that corresponds to the date the document remittance is received by the IRS. MFT — The Master File Tax Code is a two-digit number that identifies the specific type of account to which a transaction is to be posted. SECAMT — Secondary Amount is the sum of the secondary amount fields for the entire block. If there is no entry in this field, the system zero-fills the field. SOURCE — The Source Code indicates the type of re-entry documents in the block. The Source Code can be "4", "R", or "N". If there is no entry in this field, the system zero-fills the field. YEAR — The Year is the last digit of the year for which the documents are to be applied. PRIOR YEAR — Prior Year indicates that the documents are for a year prior to the current processing year. If there is no entry in this field, the system zero-fills the field. RPS — The RPS Indicator identifies that RPS processing has been performed for remittances associated with the block of documents. Note: Form 1332, Block and Selection Record, or Form 813, Document Register, with "RPS" or "RRPS" annotated on the form will indicate that they are from RRPS. An RPS indicator of "2" for BMF should be entered. If you receive a "Block Mismatch" error message, correct any transcription errors. If you still receive the error message, make sure the data is valid by checking the tables in Exhibit 3.24.38-6, BMF ISRP IRMs, Program Numbers and Block Header Validity Checks and Exhibit 3.24.38-7, Other ISRP IRMs, Program Numbers and Block Header Validity Checks. If the data is invalid, notify the Manager or Lead. If you receive a "Block Exists" error message, correct any transcription errors. If you still receive the error message, notify the Manager or Lead.
Document Entry — Original Entry (OE)
3.24.38.3.1.2 (02-15-2023) Document Entry — Original Entry (OE) After the Block Header information has been entered, the first section of the first document in the block is displayed. Enter data as instructed in the document-specific IRM. If the DLN is illegible, refer the block to the Manager or Lead. If Section 01 is not completed, the block will not be stored on the system. Once Section 01 of the first document has been entered, the block can be resumed later. After each field has been entered press <Enter>, if necessary, to move to the next field. If no data is present for a field, press <Enter> unless another action is specified. If there is no additional data to be entered for the section, press <F6>/<*>. The Section Number field (Prompt "SECT" ) will be displayed. No entry should be made for sections where no data is present for any element in that section. Overlay the section number with the next section containing data. Note: Code and Edit is instructed to edit a slash on any blank form or schedule. However, this does not mean that a section in ISRP should not be transcribed if the information is provided on an attachment. Entry Operators (EOPs) must transcribe any information from an attachment. When you have entered all data from the document, enter "D" (End of Document) in the Section Number field to end the document. If you enter data in the last field of the last section of the document, the document will end automatically. Continue entering documents in the block in ascending serial number sequence (00, then 01, etc.). In a normal block, if the document serial number is not one number greater than the previous document, the system will display the error message "OUT OF SEQUENCE" or "NON ASCENDING" . If either of these messages is received: If you entered an incorrect serial number, correct the serial number and continue. If the serial number is correct, check the block for the missing document(s) and replace any document found out of sequence in the block. If the document expected by the system is missing from the block, overlay the generated serial number with the correct number for the next document and press <F7>. This will allow the out of sequence document to be entered. Notate "MISSING" on the batch header sheet in the space to the right of the missing document number. Note: If you are entering a Re-entry block, the system will accept non-sequential serial numbers without displaying the "OUT OF SEQUENCE" error message. If the document has a duplicate Document Locator Number (DLN), or the DLN is missing, remove the document from the block and give it to your Manager or Lead. If an incorrect or non-ascending serial number was entered, the system will display the error message repeatedly until the entry is corrected. Continue entering the block until the last document has been entered. If the block does not contain 100 documents, an "EB" (End of Block) must be entered in the Section Number field to end the block. If there are 100 documents, the block ends automatically. After the "EB" has been entered, any corrective action (e.g., inserting, deleting) should be done prior to verifying the Block Header. Documents can be added by the OE EOP using Block Edit after "EB" . If a block has been erroneously ended, access Block Edit. Press <Alt>-<F10>. A message will appear asking "CONFIRM THE DELETE OF THE END OF THE BLOCK?" If "Y" , is selected/input, this will delete the erroneous end of block. If this action does not delete the erroneous end of block, contact the Manager or Lead for instructions. After the "EB" has been entered, the system may display the EOP Dialog box for the next blocks ABC to be entered. If the EOP wishes to continue with Original Entry using the same program number, enter the ABC for the next block. If a different program number is needed, close the current EOP Dialog box and re-access Original Entry (OE).
Key Verification (KV)
3.24.38.3.2 (01-01-2016) Key Verification (KV) This section provides instructions for Key Verification (KV) of documents in which operators verify data previously transcribed into the ISRP system. The KV function consists of KV New and KV Resume. KV New is used when first starting to verify a block. KV Resume is used to resume verifying a block that was exited prior to verifying all documents in the block. Detailed instructions for transcribing different types of documents are located in document-specific IRMs. Key Verification (KV) takes place after a block has been completed in OE and consists of re-keying certain portions of the data that was entered during OE to ensure that accurate data is passed forward from ISRP to other systems for further processing. When there is a difference between the KV entry and the OE entry, the system signals the operator to make corrections as necessary. All block headers require Key Verification. KV of other data in the block is determined by programming requirements and criteria set by SOPs. An operator must not verify a block of work that they previously entered unless authorized by management. To access a block for KV of work use the following instructions: Key Verification (KV) IF THEN You are starting KV of a block for which no KV has been performed, Select Key Verification→KV→New. Enter ABC. Press <Tab>. Enter SOP ID if different from your SOP ID. Select "OK" or press <Enter>. If you are resuming KV of a block that has been partially verified, Select Key Verification→KV→Resume. Enter ABC. Press <Tab>. Enter SOP ID if different from your SOP ID. Select "OK" or press <Enter>. Note: If a locked block message appears, contact the Manager or Lead. The Manager or Lead must release the block at the workstation.
Block Header — Key Verification (KV)
3.24.38.3.2.1 (01-01-2016) Block Header — Key Verification (KV) After selecting Key Verification, enter the ABC and SOP ID of the block to be verified in the EOP Dialog box. If for any reason the block is not available for KV, the error message "Cannot KV this block. See your manager." will be displayed. Take the following action: Check the display to be sure the ABC and SOP ID were entered correctly and correct as necessary. If you entered the data correctly, refer the block to the Manager or Lead for further action. Enter the block header information using the appropriate instructions. The KV EOP MUST enter the DLN for the Block Header from the first document of the block. Enter the remaining data for the block header. You can correct any data in the Block Header except the ABC. If the data you enter matches the OE operator entry, the system will display the first section of the first document of the block if full KV is set for the block. If the block is set to Header KV, the message "ALL SECTIONS VERIFIED" will appear and you will be placed in Command Mode. A field that has been generated will not have to be entered after initial verification of the field unless you change the data. However, fields that are populated from Document "00" will require the operator to press <Enter> to accept the data that is displayed. If you enter an "RB" (reject block) in the section number field during KV, a prompt will appear asking "ARE YOU SURE?" . If you enter "N" , you can resume KV without any effect. If you enter "Y" , the block will be marked for rejection at that point even though the message "UNVERIFIED RECORDS — EXIT ANYWAY?" is displayed.
Verifying Documents — Key Verification (KV)
3.24.38.3.2.2 (01-01-2023) Verifying Documents — Key Verification (KV) Sections that require validation are as follows: The first section of every document input by Original Entry. All sections that fail the zero-balance check. Systemically required sections that were not input during Original Entry. Documents are verified one section at a time in ascending serial and section number sequence. When the data entered by the OE operator and the KV operator agree, the system will display the first section of the first document of the block. If the data entered by the KV operator differs from the data entered by the OE operator, an error message "VERIFY ERROR - REKEY FIELD" will display. The KV operator will clear the error message with <F9>. As the KV EOP enters a field, a box will appear at the point of the first mismatch. The KV operator should check the document, and if the KV entry is wrong, correct the entry by pressing <Backspace> and entering the correct data. If the KV data is correct, the KV operator will finish entering the field, and press <Enter>. The value compared will be the KV entered value. If there are errors remaining when the KV operator comes to the end of the field, the message "VERIFY ERROR - REKEY FIELD" will be displayed. The KV operator will clear the error message with <F9>. If the field is a money amount field, the error message will not appear until the KV operator has entered the entire field. Entry and comparison of the last field required to be verified will end the document and the next document of the block to be verified will appear. If the result of the entity check during OE was a short entity, the Check Digit, Name Control and TIN fields will be bypassed with the Check Digit and TIN displayed. No entity check will be performed. If the OE entry is incorrect, you can back up to the incorrect field(s) and correct the data. The system will then perform an entity check. The KV operator can use Edit or Block Edit to move to sections previously entered for corrective action. In verifying each field, the KV operator must press <Enter> to move to the next "MUST VERIFY" field. When there are no more fields to be verified, the KV operator can use <F6> to move to the next section to be verified. If there are no more sections to be verified, <F6> will move to the next document. Fields which have been generated will not have to be entered after initial verification of the field, unless they are changed by the KV operator. However, fields that are populated from Document 00 will require the KV operator to press <Enter> to accept the data that is displayed. During KV you can insert a document that was omitted during OE. The system will display the section number. All other fields will appear as blanks. If the KV operator wishes to see the data as it was entered in OE, the KV operator can press <Alt>-<F8> to view the entire section, or <F8> to view the current field. A required section that was not entered by the OE operator will be displayed for any corrective action. If there is no data present, press <Enter>. If you enter an "RB" (reject block) in the section number field during KV, a prompt will appear asking ARE YOU SURE?. If you enter "N" , you can resume KV without any effect. If you enter "Y" , the block will be marked for rejection at that point even though the message UNVERIFIED RECORDS — EXIT ANYWAY? is displayed.
Mixed Data/Missing Section or Document — Key Verification (KV)
3.24.38.3.2.3 (01-01-2016) Mixed Data/Missing Section or Document — Key Verification (KV) The KV operator can indicate that entity and data sections are mixed within a block by overlaying the section number with "MI" . If after verification of at least 10 documents the KV operator determines that the data is still mixed, the block may be rejected only with the manager's concurrence. The mixed data indication causes the block to be rejected by the system during end of shift processing. If the system expects a Serial Number that is not in the block or one that should not be in the block (i.e., an extra document), examine the control form and documents within the block to determine: If the document requested by the system is an extra document entered by the OE operator. If so, delete the document. If the document is missing from the block (document has either been withdrawn or lost after original entry). If so, enter "MS" in the section number. Each section number for the missing document must have the "MS" overlaid in the Section Number field.
Block Edit (BE)
3.24.38.3.3 (01-01-2016) Block Edit (BE) Block Edit is used by EOPs to do searches and corrections. It is used by Quality Reviewers to review work. BE allows access to any block that has not been sent forward from ISRP for further processing. To access a block for Block Edit, use the following instructions: IF THEN Editing or reviewing a block already in the system, Select Block Edit→BE. Enter ABC. Press <Tab>. Enter SOP ID, or Instead of entering the ABC and SOP ID, you may enter the block DLN. Select "OK" or press <Enter>. EOPs can select a block of work for Block Edit when the block is in the following statuses: OE Partial OE Complete KV Partial Format Pending Format Complete If the block is in OE Partial and the operator performing BE ends the block (EB), the status of the block will change to OE Complete. If the block is in OE Complete, the status at the end of BE will remain the same. BE does not act as KV for the block. Quality Review (QR) can select a block of work for review by taking the following actions. The dialog request box is somewhat different for QR: ACTIONS RESULTS 1. Access BE as a Quality Reviewer BE Request Work Dialog box appears. 2. Select criteria for BE by entering the appropriate data in the fields For example, enter the EOP User ID if selecting work for an individual employee. Enter Program Number if selecting work from a program, etc. 3. Press <Enter> The select work dialog appears, with the Block DLN/RPSID/GPPID from which to select. 4. Use arrow key to highlight the block Block is highlighted. 5. Press <Enter> Section 01 of the first document is displayed. The block status must be OE complete to retrieve blocks using a QR ID. Blocks can be reviewed if they are in "Format Complete" status. If QR does review these blocks, they will go back to a status of "In Format" . All users are able to view data. EOPs are able to change data. Each processing site determines whether its QR operators are allowed to change data. Navigation is exactly the same for BE as for OE and, the same rules apply when performing BE. All field validation rules and field type rules are the same.
Data Entry Operation Instructions — Original Entry (OE), Key Verification (KV) and Block Edit (BE)
3.24.38.3.4 (01-01-2016) Data Entry Operation Instructions — Original Entry (OE), Key Verification (KV) and Block Edit (BE) This section provides information and instructions applicable to all VBDEA data entry operations — OE, KV, and BE.
Coding and Editing
3.24.38.3.4.1 (01-01-2016) Coding and Editing Prior to being transcribed in ISRP, many documents are annotated with various markings and entries by IRS employees using red, orange, brown, green or purple pens/pencils. This process is known as coding and editing and may require you to enter data different from or additional to data originally appearing on the document. Enter edited data exactly as shown. Coding and editing consists of characters or edit marks written on a document or on a separate internal document called an "Edit Sheet" . Edit marks are: EDIT MARK DESCRIPTION Underlining Indicates data to be transcribed Circling, Lining through or X-ing Indicates data not to be transcribed. Can be used for a form, section of a form or individual lines Note: For individual lines, the "X" appears to the left of the item that will not be transcribed. There may be edited characters above or to the left to replace the data circled, lined through or X-ed. Note: Code and Edit will use the asterisk (*) instead of the "X" on Employment and Unemployment Tax Returns. See IRM 3.24.13, Employment Tax Returns, and IRM 3.24.154, Unemployment Tax Returns, for a list of these forms Slash Indicates a deleted form or schedule not being transcribed Asterisk (*) If in the entity area of the return, ignore. Elsewhere on the return, do not enter the data to the right of the asterisk Arrows Indicates data to be entered in a different field other than where the taxpayer entered it. If the data is underlined (SCRIPS) or the arrow is double-headed (<———>), enter the data in both fields Green rocker A curved line in green pencil under a money amount indicating a payment received with a return Bracket or parentheses Indicates an amount to be entered as a negative Vertical line or decimal point Used to separate dollars from cents Check Mark Indicates that an entry has been manually math verified Double slash followed by Dollar sign (//$) Used in the entity area to identify the beginning and ending of a foreign country code. For example, /EI/$ is edited for Ireland or /GM/$ is edited for Germany Note: Ogden Submission Processing Center (OSPC) - If conflicting editing is present in the entity area, editing in purple always takes precedence. Note: If conflicting editing is present in the entity area, editing in orange always takes precedence. Special rules for green rockered items that are also asterisk-ed, X-ed or circled: If the amount on the Tax Due or Balance Due line is asterisk-ed or X-ed, and a corrected amount is shown to the left of or just above the "X" or "*" , enter the green rockered amount as Remittance/Payment Received and the corrected amount as Tax Due or Balance Due. If the amount on the Tax Due or Balance Due line is asterisk-ed or X-ed, and no corrected amount is shown, enter the amount as the Remittance/Payment Received Amount in Section 03 and press <Enter> for the Tax Due or Balance Due. If the amount is circled and on the Tax Due or Balance Due line, do not enter the amount as the Remittance/Payment Received; but, enter it as the Tax Due or Balance Due. Only editing in red, orange, brown, green or purple should be transcribed unless the editing was done by the taxpayer. If unable to determine the editing, follow instructions in IRM 3.24.38.3.4.7, Illegible Data.
MUST ENTER Fields
3.24.38.3.4.2 (01-01-2016) MUST ENTER Fields Some sections contain fields that require entry of data. These fields are referred to as MUST ENTER fields and are color-coded on the VBDEA screen as described in IRM 3.24.38.2.7.2, Visual Basic Data Entry Application Screen Display, and are denoted by stars (★★★★★★) in the "Fld. Term" column in the document-specific transcription instructions. If you try to bypass a MUST ENTER field without entering data, the system will stop on the field and generate the message "MUST ENTER FIELD" . Some MUST ENTER fields can be overridden as indicated in the specific instructions for the field. However, most require that something be entered. To continue entering data, use the following procedures: If there is data present for field, press <F9> to clear the error message and enter the data. If there is no data present for the field, enter a zero (0) unless otherwise instructed by the document-specific IRM.
Mis-Blocked Documents and Documents with a Differing Formats
3.24.38.3.4.3 (11-10-2020) Mis-Blocked Documents and Documents with a Differing Formats If you find a mis-blocked document (such as a Form CT–1 in a Form 941 block) or a document with a format differing so greatly from the current format that it cannot be feasibly transcribed and has not been edited to conform to the current format (such as a Form 941 in the 1962 format in a current Form 941 block), process it as follows: Enter all fields of the document up to the Error Resolution System (ERS) Action Code field, if present. Enter "610" in the ERS Action Code field. Enter Action Code 610 for a mis-blocked international return (an international return in a domestic batch). If there is no ERS Action Code field in the program being worked: (1) Enter all fields of the document through the Condition Code field or the Received Date field whichever comes later. (2) Enter a "U" in the Condition Code field. If the return is a non-remittance return, end the document. Otherwise, end the section by pressing <F6>/<*>, proceed directly to Section 03, enter the Remittance/Payment Received and then end the document.
Correspondence Imaging Inventory (CII) Returns
3.24.38.3.4.4 (01-01-2024) Correspondence Imaging Inventory (CII) Returns Correspondence Imaging Inventory (CII) is an inventory system for scanning all Accounts Management (AM) receipts into digital images and working the cases from those images. "CII" returns are identified with "CII Image-Do not correspond for Signature" stamped below the signature line or "CII" annotated on the front of the return. Code and Edit will verify all edit marks on "CII" returns. If unsure of edit marks, consult your Manager or Lead.
Entity Processing
3.24.38.3.4.5 (01-01-2016) Entity Processing BMF entity processing is designed to: Ensure posting of the return to the correct Master File account; Update the taxpayer's address as necessary; and Avoid entering an entire address if it is the same as what is already on the Master File. Note: The source of the entity information (IRS supplied or taxpayer supplied, see paragraphs (2) and (3), below) and whether the taxpayer makes changes to IRS pre-printed information determines how much of the return's entity information is entered. IRS supplied information can appear in one of the following formats: Standard label or pre-printed return. The information shown reflects the entity information currently on Master File. (A label which has no Check Digit or illegible Check Digit should not be treated as a standard label. Instead, treat it as taxpayer supplied entity information for purposes of entity processing.) National Change of Address (NCOA) label or pre-printed return. NCOA labels are identified by black bars or pound signs printed vertically in the upper left corner of the entity area and no Check Digit. Some NCOA labels may also have the bars or pound signs printed horizontally above the address. (NCOA labels are treated as taxpayer supplied entity information for purposes of entity processing.) Taxpayer supplied entity information can be typed, handwritten, or generated by tax preparation software.
Enhanced-Entity Index File (E-EIF) Check
3.24.38.3.4.5.1 (01-01-2026) Enhanced-Entity Index File (E-EIF) Check If the operator enters a Check Digit and TIN and enters "N" in the "ADDRESS CHECK?" field, the Enhanced-Entity Index File (E-EIF) is not checked. Instead, the system validates the TIN against the Check Digit to ensure both are transcribed correctly. In all other cases, the E-EIF is accessed and input data is compared to data in the E-EIF. The E-EIF check compares some or all of the following items: Name Control, TIN, first 6 characters (including spaces) of the street address, and ZIP code. The "ADDRESS CHECK?" field determines whether the E-EIF check includes an address comparison. Enter a "Y" (Yes) or an "N" (No) as follows: E-EIF Check IF AND THEN The return has a standard IRS label or pre-printed entity information, One of the following is true: There are no changes to the name, EIN or address The name, EIN or address is edited in your campus color TC 013, TC 014 or TC 016 is stamped or edited in the left margin of the return An Action Code in the "600" series Computer Condition Code "G" is present Enter "N" . (Always enter the Check Digit.) There are changes to the in care of name, anything other than the first six characters of the address Enter "N" (Always enter the Name Control.) There are changes to the EIN Enter "Y" (Always enter the Name Control.) There are changes to the first six characters of the address, or the first 5 digits of the ZIP Code Enter "Y" (Always enter the Check Digit.) The return has taxpayer supplied entity information (typed/handwritten/generated by tax preparation software) OR the return has an NCOA label or NCOA pre-printed entity information, One of the following is true: The name, EIN or address is edited in your campus color TC 013, TC 014 or TC 016 is stamped or edited in the left margin of the return An Action Code in the "600" series Computer Condition Code "G" is present Enter "N" . (Do not enter any address fields including the foreign address and do not enter the in care of name.) One of the following is true: The Name Control/Check Digit, EIN, street address or ZIP Code is missing, illegible or multiple The EIN is more or less than 9 digits The ZIP Code is less than 5 digits Enter "N" . None of the above is present Enter "Y" . (If there is a change to the in care of name on an NCOA label and no other changes, press <Enter> for the STREET KEY and ZIP KEY fields, enter the in care of name; but, do not enter the address fields including the foreign address.) If you entered an "N" at the "ADDRESS CHECK?" prompt and the: Check digit was entered, the system will bypass the E-EIF and the address fields will not be prompted. Name control was entered, the E-EIF check compares only the name control and TIN. If they match, the check digit from the E-EIF is displayed in the check digit field and the name control is grayed out and filled with blanks. The address fields will be prompted. If you entered a "Y" at the "ADDRESS CHECK?" prompt, a data entry window appears. (To use the embedded keypad in this window you must use the <SHIFT> key.) Enter information as follows: STREET KEY: Enter the first six characters of the address line as follows (include spaces, hyphens ("-" ) and slashes ("/" ) but no other punctuation marks such as periods, commas, apostrophes, etc.). Street Key Examples Note: Enter the Street Key using the examples listed below. IF THEN "P.O. Box" , "POB" , or "P.O. Drawer" is present with or without a street address Enter the first six characters following the literal "P.O. Box" , "POB" , or "P.O. Drawer" "Box" is present at the beginning of the address and there is no street address Enter the first six characters following the literal "Box" "Box" is present elsewhere in an address or is in front of a street address Enter the first six characters of the street address A street address is present without a "P.O. Box" or "P.O. Drawer" Enter the first six characters of the street address Reminder: Enter the street key using the address rules and standard address abbreviations, using only directional abbreviations if the direction is spelled out. ZIP KEY: Enter the first 5 digits of the ZIP Code and press <Enter>. ZIP Key Examples SHOWN AS STREET KEY (B = SPACE) ZIP KEY 304 West Central Ave. Austin, TX 78723 304bWb 78723 10 Church St. San Marcos, TX 78745 10bCHU 78745 Rogers Lane Box 3 Kyle, TX 78750 ROGERS 78750 Chandler Bldg. Austin, TX 78723 CHANDL 78723 Rt. 1, Box 304 Alexandria, VA 22311 RTEb1b 22311 64 W. 192nd St. Bronx, N.Y. 10467 64bWb1 10467 10 Arrow Ave. #9C Bronx, N.Y. 10467 10bARR 10467 1418 Main Street P.O. Box 15468 Alexandria, VA 22311 15468b 22311 P.O. Drawer W34 San Marcos, TX 78745 W34bbb 78745 PO Box 63 Brighton Hub Arlington, TN 38072 63bBRI 38072 If the entity information matches the E-EIF, the system will not allow access to the address fields. The Name Control will change to Check Digits and the cursor will advance to the next field for input. If the entity information does not match the E-EIF, the system will allow access to the address fields. Enter the address where prompted. If there is an in care of name shown on the return AND the notation "TC 013," "TC 014," or "TC 016," is edited in the left margin of the return, DO NOT enter the in care of name in the "In Care of Name" field. An in care of name may be indicated by "in care of" , an in care of sign (c/o), a percent sign (%) or some variation of those in front of the name. If you have made an incorrect entry in any field involved in the entity processing, you may correct the incorrect entry or entries allowing the entity processing to occur correctly. Position the cursor in the first incorrect field, correct the entry then enter through or correct remaining fields as appropriate. Note: If the system has generated a Check Digit because of a good Name Control/TIN match, you must clear the Check Digit and re-enter the Name Control.
Excess Data (Field Overflow)
3.24.38.3.4.6 (01-01-2016) Excess Data (Field Overflow) If more characters are keyed than a field allows, the system will respond with the error message "TOO MANY CHARACTERS" and the cursor will be positioned after the last character in the field. If this happens, take the following steps: Check to make sure the correct data was entered. If not, make any necessary corrections. If the entry is correct, press <F9> to clear the error message. If the field is a zero-filled field, press <F12> to fill the field with question marks (???). (<F12> can be pressed in any field position) If the field is other than a zero-filled field, verify that information is abbreviated as instructed in IRM 3.24.38.3.4.14.8, Street Address, as well as Exhibit 3.24.38-9, Standard Abbreviations, then press <Enter>. Note: Entry Operators (EOPs) will no longer enter a "#" when excess data error is displayed; EOPs can input as many characters as possible and press <Enter>.
Illegible Data
3.24.38.3.4.7 (01-01-2019) Illegible Data When the name is illegible in a name field, enter a period (.) for each illegible character and continue entering the entire line. When the street or city is illegible, enter a pound sign (#) then go to the next field. When the Computer Condition Code (CCC) or Return Processing Code (RPC) is illegible, enter a pound sign (#). When the TIN is illegible, enter a period (.) for each illegible digit. See IRM 3.24.38.3.4.14.4, Taxpayer Identification Numbers (TINs). If the ERS Action Code is illegible, enter a "U" in the Condition Code field. If data for a zero-filled field is illegible, press <F12> to fill the field with question marks (???). For all other illegible or incomplete data, press <Enter> unless otherwise instructed in the document specific IRM.
Zero Balancing
3.24.38.3.4.8 (01-01-2018) Zero Balancing The system performs certain mathematical calculations during data entry to identify potentially incorrect money amount entries. This function is known as zero-balancing. It consists of adding up individual line items entered by the taxpayer then subtracting the taxpayer's entry from the total of the items. IF THEN The taxpayer added correctly and that data was entered correctly, The result should be 0 (zero). The result differs by more than a specified tolerance, The system displays the error message DOES NOT ZERO BALANCE - CHECK MONEY FIELDS and the fields involved in the calculation are highlighted on the screen. Check all money entries for keying errors. IF THEN An error was made, Press <F9> to unlock the keyboard then correct the entry. The entries are correct, Press <F7> to override the error message then continue entering the information from the document.
Error Messages
3.24.38.3.4.9 (01-01-2016) Error Messages When entering data the system does not expect, an error message is displayed on the screen and the keyboard is locked. If an incorrect entry is made, press <F9> to unlock the keyboard then correct the entry. If the entry is correct, press <F7> to override the error message then continue. Certain error messages cannot be overridden. If the error message cannot be overridden, <F7> will not be displayed in the Function Key Area and the entry must be corrected. If unable to determine the correct entry, contact your Manager or Lead.
Error Correction
3.24.38.3.4.10 (01-01-2016) Error Correction To correct a field or character in the current section, use the following procedures: Use the <F1>, arrow keys, or <Backspace> key to reposition the cursor on the field/character that is to be corrected. Enter the correct data. After the correct data has been entered, press <Enter> to end the field. To correct a field or character in a previously entered section, use the following procedures: Press <Pg Up> or <F9> to switch to Command Mode. Press <F1> and <F2> or <Pg Up> and <Pg Dn> to move backward and forward one section at a time. Press <F3> to Edit. Make corrections to data fields in the section. Press <F6>/<*> on the last MUST ENTER field or <Enter> on the last field of the section to save the edited section. Press <F9> to return to the Command Mode then press the appropriate function key (i.e., <F4> to append to end). Note: Pressing <F9> to return to the Command Mode will NOT save edited data.
Inserting and Deleting Documents and Sections
3.24.38.3.4.11 (01-01-2016) Inserting and Deleting Documents and Sections This section provides instructions for inserting and deleting documents and sections.
Inserting and Deleting Documents
3.24.38.3.4.11.1 (01-01-2016) Inserting and Deleting Documents Documents can be inserted anywhere in the block provided that the document does not already exist. Note: Do not insert a document with a serial number higher than that of the last document entered. To insert a document, press <F9> for Command Mode and <Alt>-<F8> to insert. Enter the document serial number. To delete a document, press <F9> for Command Mode or <Pg Up> or <Pg Dn> to move to Section 01 of the document to be deleted then press <F7> or <Delete>. A prompt will appear that says "DELETE DSN # xx?" . Enter a "Y" .
Inserting and Deleting Sections
3.24.38.3.4.11.2 (01-01-2016) Inserting and Deleting Sections Sections can be inserted anywhere in the document, provided that the section does not already exist. To insert a section, enter the section number in the "SECT:" field. If the section already exists, it will be displayed for editing. To delete a section, press <F9> for Command Mode or <Pg Up> or <Pg Dn> to move to the section to be deleted then press <F7> or <Delete>. A prompt will appear that says, "DELETE SECTION # xx DSN # xx?" . Enter a "Y" .
End of Block (EB)
3.24.38.3.4.12 (01-01-2016) End of Block (EB) When the last section of a document with serial number 99 is entered, the system will end the block and prompt for the next ABC. If a block has less than 100 documents after the last document has been entered, end the block by entering "EB" in the "Sect:" prompt. The system will end the block and prompt for the next ABC with the Program Number of the block just entered displayed in the EOP Dialog box. To delete end of block, open the block in Block Edit and press <ALT>-<F10>.
Uncompleted Blocks
3.24.38.3.4.13 (01-01-2016) Uncompleted Blocks When a block is in process, the system will store the data entries until the block is complete. If the data entry is interrupted (breaks, meetings, lunch, etc.) before finishing the block, do the following: Complete the section being entered. Press <F9>twice to return to the Data Entry Operations window. Lock your workstation or log off if necessary.
Common Field Types
3.24.38.3.4.14 (01-01-2016) Common Field Types The following subsections provide instructions for those fields which are common to most BMF forms.
Document Locator Number (DLN)
3.24.38.3.4.14.1 (01-01-2016) Document Locator Number (DLN) The DLN is a 14-digit number assigned to each input document for control purposes. It is made up of the following elements: File Location Code (1st and 2nd digits) Tax Class (3rd digit) Document Code (4th and 5th digits) Julian Date (6th, 7th, and 8th digits) Block Number (9th, 10th, and 11th digits) Document Serial Number (12th and 13th digits) Year Digit (14th digit) All the above elements except the Document Serial Number are entered on the Block Header Screen Display. The Document Serial Number is entered on each individual document. It is the responsibility of the Entry Operator (EOP) to visually check the DLN on the control documents with the DLN on the first document of the block before entering the Block Header. If it does not match, refer the block to the Manager or Lead.
Check Digit/Name Control
3.24.38.3.4.14.2 (01-01-2025) Check Digit/Name Control If the Taxpayer Identification Number (TIN) is unaltered on a preprinted label, enter the Check Digit. See IRM 3.24.38.3.4.14.4, Taxpayer Identification Numbers (TINs) for instructions on TINs. If altered, enter the Name Control. (You cannot enter both the Check Digit and the Name Control.) Check Digit: Enter the two letters shown above the name line on the preprinted label. The system will position the cursor on the TIN field. Enter the TIN. If the Check Digit is invalid, the error message "CHECK DIGIT ERROR" will appear. The cursor will be positioned on the first digit of the TIN. Check the Check Digit and TIN fields for errors. If entered incorrectly, correct the error(s) then press <Enter>. If both the Check Digit and TIN fields are correct, press <F7> to override the error message then continue. Name Control: Press <Enter> at the Check Digit field. The system will position the cursor in the Name Control field. Enter the edited or underlined Name Control. If not edited or underlined, see IRM 3.24.38.3.4.14.3 for Determining the Name Control. If the Name Control is less than four characters, enter the characters shown then press <Enter>. If the Name Control is four characters, there is no need to press <Enter> since the system will position the cursor in the next field. If the Name Control is missing or illegible, enter a single period (.) then press <Enter>. Note: Reminder: The IRS stopped printing and distributing pre-printed labels to taxpayers in 2009.
Determining the Name Control
3.24.38.3.4.14.3 (01-01-2019) Determining the Name Control The Name Control generally consists of the first four significant characters of the taxpayer's name and is normally edited on the return. The first character must be a letter or numeric and the remaining characters can be letters, numbers, an ampersand (&) or a hyphen (-). Any other characters are omitted. The hyphen will be entered using the minus key <-> located to the left of the equal key <=> in the numeric keys located over the alphabetic keyboard or the hyphen located on the top row of the numeric keypad keys. Do not use the letters "DBA" (Doing Business As) or "FBO" (For Benefit Of) as a part of the Name Control. If any of the items listed below are included in the business name, use the first four characters of the business name. Determining Names Controls Examples: ENTITY NAME NAME CONTROL Incorporated INC Company CO Corporation CORP Foundation FDN Professional Corporation PC Small Corporation SC Profession Association PA Limited Liability Company LLC Association ASSN If the Name Control is not edited or more than one Name Control is edited, use the following procedures to determine the Name Control from the name line area. Business/Corporate Trade Names The Name Control for a business or corporate trade name is the first four significant characters of the business/corporate name. An exception to this rule is to exclude "The" when used as a prefix to the trade name when "The" is followed by more than one word. Business/Corporate Trade Names Examples: TRADE/BUSINESS NAME NAME CONTROL John Ash Plows, Inc. JOHN The Black Co. BLAC 1 & 2 Company 1&2C The 123 Club, Inc. 123C The Maroon THEM 11th Street Agency 11TH XY Corporation XYCO ABC Club Assoc. ABCC E-1 Drive Co. E-1D JBX.com JBXC J. S. Green Inc. JSGR Jav LLC JAVL C and R Blue Inc. CAND Carl Sandpiper M. D. P. A. CARL Harold Almond dba Howard Development, Inc HOWA Sam Sparrow, SC SAMS Partnership Names The Name Control for partnerships is derived using the first four characters of the trade (business) name. If there is no trade (business) name, then use the first four characters of the first listed partner's last name (surname). Partnership Name Examples: PARTNERSHIP NAME NAME CONTROL WP Coffee & N H Tea Ptr. COFF James En & Robert Yee Ptr. EN Alice, Jack, and Mary Hen Ptr. HEN J Aspen & W Aspen Ptrshp. ASPE Green & Yellow Ptr. GREE Eng, En & Yeb Ptrshp. ENG Black and White Assoc. BLAC Michael Woods & Joseph Light, Ptrs dba M&J Furniture M&JF B and W Cola BAND W & R Cola W&RC Individual Names with Trade Names When both an individual's surname and a trade name are present, the name control is the first four significant characters of the individual's surname unless the trade name is a corporate or Limited Liability Company (LLC) name. When an individual's surname is shown with a corporate or LLC name, the name control is the first four significant characters of the corporate or LLC name. Individual Names with Trade Names Examples: INDIVIDUAL NAME WITH TRADE NAME NAME CONTROL James P. Cedar Redwood Restaurant CEDA James P. Cedar Redwood Restaurant, Corp. REDW John Maple, Ptr Maple Pizza, LLC MAPL James P. Cedar Redwood Restaurant, Inc. REDW Jason Wolf dba Cornerstone Construction WOLF Political Organizations Political Organization Examples: POLITICAL ORGANIZATION NAME CONTROL Committee to Elect John Doe JOHN Avery Rose for Congress AVER Jones for State Representative JONE Citizens for John Beagle JOHN Friends of Jasper Maker JASP Other Organizations Unions, Municipal Groups, Churches, Lodges, Associations, Tax Exempt Organizations, Government Entities and other like entities are edited as Corporate Trade Names. If Parent Teacher Association "(PTA)" or Parent Teacher Organization "(PTO)" is present, use "PTA" or "PTO" and the first letter of the state where the organization is located even if the state name is not present. Use the state found in the entity area of the return. If "VFW" (Veterans of Foreign Wars) is present, use "VETE" as the Name Control. If the name of a national organization is present, use the first four characters of the national title. Other Organization Examples: ORGANIZATION NAME NAME CONTROL Bluebird Builders Union BLUE Local 242 International Brotherhood of Table Makers INTE Roofers Union Local #49 ROOF Board of Trustees of the Public Library BOAR The BXVJ Foundation BXVJ Ice Wagon Drivers Helpers Union ICEW BCO Closed Mess Bldg #358 BCOC VFW Post 3120 VETE Parent Teacher's Organization of Maryland PTOM Parent Teacher's Association of Maryland PTAM Parent Teacher's Association of San Francisco PTAC PTA of Jasper County, RI PTAR City of Jackson, Board of Commissioners CITY Diocese of St. Louis, St. Mark's Hospital STMA St. Joseph's Church of Cypress STJO Department of Flowers DEPA Trust Names The Name Control for trusts is determined by applying either the rules of corporate or individual names, as applicable, to the name of the maker of the trust as appears in the First Name Line. Ignore the word "Trust" or "Fund" if it comes at the beginning of the name. Trust Name Examples: TRUST NAME NAME CONTROL Kate B. Begonia Trust UW FBO Edna M. Ryan Rose Trust Co TR BEGO Molar Dental Office Ltd. Sunday Sharing retirement Plan UA DTD Sept. 23, 1969 National Chestnut Bank TR MOLA Trust 12345 Walnut Tree Bank TR 1234 Estate Names The name control for an estate is derived from the surname of the decedent. If a "GNMA" pool number is present, use the first four digits of the pool number except do not include any leading zeros or trailing alphas. If there are fewer than four numbers, use the "GNMA" to complete the Name Control. Estate Name Examples: ESTATE NAME NAME CONTROL Estate of D. T. Morning Allen T. Night EX Someday Brother's Co. MORN GNMA Pool No. 00108B 108G 0003 GNMA POOL 3GNM GNMA Pool # 18A 18GN 0020, GNMA POOL 20GN Individual Name Controls The Name Control consists of the first four significant characters of the individual's last name. Disregard spaces between letters in the last name. Omit titles, suffixes, and punctuation marks except hyphens. When two unhyphenated last names are shown, the Name Control is the first four characters of the second last name unless the name is of Hispanic origin. When two Hispanic last names are shown, the Name Control is the first four characters of the first last name. Note: This rule may not accurately identify all Hispanic names, but it provides Name Control consistency. When "de" , "del" , or "de la" appears as part of a Hispanic name, include it in the Name Control. When "Van" or "Thi" appears with an Asian-Pacific name, do not include these as part of the Name Control. These are common middle names. Asian Pacific names often include a hyphen (-) as part of the first name. Native American names often contain several words. The Name Control always begins with the first word. Individual Name Control Examples: INDIVIDUAL NAME NAME CONTROL John Swallow SWAL Joan Hickory-Hawthorn HICK John Lea Wren WREN Jane Lea-Cedar LEA- John Di Pigeon DIPI John O'Willow OWIL John Ao, Sr. AO Pedro Paz Ayala PAZA Abdullah Allar-Sid ALLA Joe McElm MCEL Juan de la Oro DELA Maria Beagle y Maltese BEAG Sylvia Juarez de Reyes JUAR Sylvia de Reyes DERE Juan Garza Morales GARZ Donald Van Oak VANO Otto Von Hickory VONH Binh To La LA Nam Tran & Thuy Thanh Vo TRAN Dang Van Le LE Nhat Thi Pham PHAM Yen-Yin Chiu CHIU Mary White & John Gold WHIT Jake Running Bear RUNN Flying Eagle FLYI John Hardy, Minor HARD If unable to determine the Name Control, enter a single period (.). See Document 7071–A (Name Control Job Aid) for more information on determining BMF Name Controls.
Taxpayer Identification Numbers (TINs)
3.24.38.3.4.14.4 (01-01-2024) Taxpayer Identification Numbers (TINs) A TIN is a nine-digit identification number that can be a Social Security Number (SSN), Employer Identification Number (EIN), or a Preparer Tax Identification Number (PTIN). The following rules apply to all TINs. Note: If the TIN is all zeros and the field is not a must enter field, press <Enter> only. The SSN format is xxx–xx–xxxx; the EIN format is xx–xxxxxxx; the PTIN format is Pxxxxxxxx. Do not enter the hyphens (-). Note: If a TIN in SSN format appears in the EIN field on a return, enter it as an EIN. Note: If a TIN in EIN format appears in the SSN field on a return, enter it as an SSN. Note: If the "P" or "S" is followed by the letter(s) "O", consider the letter "O" to be a zero (0). SSNs and EINs are formatted with the hyphens on the VBDEA displays. TIN fields which accept either an SSN or an EIN are not formatted. If a TIN is not present in Section 01, enter 9 periods. If a TIN is missing in any other section, press <Enter>. If the TIN is less than 9 digits, enter the digits shown (for PTIN, "P" and the digits shown) followed by periods to complete an entry of 9 digits. If the TIN is more than 9 digits, enter the first 8 digits (for PTIN, "P" and the first 7 digits) and a period. Enter a period for each illegible character in the TIN. If an SSN is preceded by a "T" , use the following procedures: If 9 digits are present, ignore the "T" and enter the 9 digits shown. If 8 digits are present, key a "9" in place of the "T" followed by the 8 digits shown. If two or more TINs are shown, enter 9 periods. It is not necessary to press <Enter> after entry of the TIN in Section 01. The cursor is automatically positioned in the next field.
Date, IRS Received Date, Tax Year and Tax Period Fields
3.24.38.3.4.14.5 (02-28-2024) Date, IRS Received Date, Tax Year and Tax Period Fields The IRS Received Date, often referred to as Received Date, is the date a document is first received by the IRS. It is stamped or edited on the face of the return. If edited, it should be in MMDDYY format. An Official Received Date Stamp may consist of no less than: "Month" — alpha or numeric characters. "Day " — two digits: 01–31. (For example, -1, 1, or 01) "Year" — two or four digits. Area Office (AO), Campus, Field Office, TAC Office (or similar term for an IRS location) plus the City/Location of the site, or A functional area within one of these sites (e.g., Compliance Services Collection Operations (CSCO), Examination (Exam), Image Control Team (ICT), Correspondence Imaging Inventory (CII), Accounts Management (AM), etc.). Note: Any Date stamp that DOES NOT have to have the word "Received." should not be entered as the Received Date. DO NOT enter dates from other date stamps such as Resort Received Date, Postmark, Received Dates stamped by taxpayers, EEFAX dates, etc. Date fields are 8 positions in MMDDCCYY format. Normally operators enter the received date in MMDDYY, the century digits are system generated based on the year entered. However, if the last two digits of the year (YY) is greater than or equal to 50, all 8 positions must be entered. If the incorrect century is generated, correct the century by arrowing back to the century digits and correcting them. Note: In some date fields, the full 8 digit date must always be entered. These fields are indicated in the document-specific IRMs. When a hyphen is before a digit, enter a zero (0) in place of the hyphen. When a hyphen is after a digit, enter a zero (0) before the digit. Date Field Examples: SHOWN AS ENTER AS DISPLAYED AS April 15, 2000 041500 04152000 Dec 31 1231.. 123120.. Nov 2 65 11021965 11021965 09/27/08 092708 09272008 11/27 1127.. 112720.. Apr 7 05 040705 04072005 -9/-4/93 09041993 09041993 May -4 07 050407 05042007 10/-4/08 100408 10042008 May 7- 2008 050708 05072008 9/4/07 090407 09042007 12/3/05 120305 12032005 April 15, 1949 04151949 04151949 The "Received Date" must be an "Official" stamp or edited on the return. If two or more Received Dates are stamped on the return and neither has been edited, pick up the earliest date. Caution: Taxpayer Advocate Services (TAS) Received Dates and EEFAX Received Dates are NOT VALID as an IRS Received Date. Effective March 4, 2024, for all returns enter a Received Date when present. If the return is late filed, enter the Received Date. If the Received Date is missing and required or is a MUST ENTER field, enter 6 periods. Tax Period - the time covered by a particular return represented by the year and month in which the period ends. Tax Periods can be edited or shown at the top of the face of the return. Tax Periods are required on prior year returns, fiscal year returns, and current year returns that are found in prior year blocks. Tax Periods are 6 positions in CCYYMM format. Enter YYMM. The century digits, "CC" , will be generated by the system based on the year entered. Note: If Tax Period is missing and a Form 13596 is attached, enter the Tax Period shown on the Form 13596. Tax Year - the time covered by a particular return represented by the year in which the period ends. Tax Years can be edited or shown at the top of the face of the return. Tax Years are required on prior year returns, fiscal year returns, and current year returns that are found in prior year blocks. Tax Years are 4 positions in CCYY format. Enter YY. The century digits, "CC" , will be generated by the system based on the year entered. Process all dates and tax periods EXCEPTION: THOSE IN THE BLOCK HEADER, as follows unless otherwise instructed in the document-specific IRMs: Date and Tax Period Field Examples IF THEN Dates not present Press <Enter>. Exception: If it is a MUST ENTER field, enter 6 periods (date) or 4 periods (Tax Period). Note: If it is the "Received Date" field and the return is filed late, enter 6 periods. Dates Illegible Enter one period for each illegible digit. Note: If the periods are entered for the YY, the system will generate 20 for the century. This cannot be changed. Dates Incomplete Enter periods for missing digits. Two or more dates Enter the earliest date. Date is Invalid (For example, day is 32 or month is 13.) Enter a period (.) for the invalid digit. Note: If "YY" contains a period for an illegible digit, the system will generate a "20" for the century digits. The "20" cannot be changed.
Name Line Entries
3.24.38.3.4.14.6 (01-01-2019) Name Line Entries Enter the information exactly as shown from the name block on the document except as instructed below. These procedures do not apply to the in care of name. Note: For a list of Standard Abbreviations, please refer to Exhibit 3.24.38-9. Enter ampersand (&) for the word "and" or the word "or" . Space for a period. Never enter two consecutive spaces. Space within a true last name where shown. Omit apostrophe (') if shown in name line. Do not space for an apostrophe. Omit slash (/) if shown in name line. Space for slash. Enter a hyphen (-) where shown. Use the minus sign located in the row of numeric keys. Do not space before or after the hyphen. For deceased, enter "DECD" where shown on the document. Reverse the first and last names when the need is obvious. Delete prefixes such as Mr., Rev., Dr., Capt., Sgt., Hon., Gov., Miss, etc. Also omit "Mrs." if the woman's given name is present. Omit "Estate of" if shown or edited. "Jr." or "Sr." should be entered where shown on the document. Numeric characters with a name should be entered as Roman Numerals (alpha). "MINOR" should be entered where shown on the document. Do not enter Also Known As (AKA), Doing Business As (DBA), or Formerly Known As (FKA). Special characters are keyboard characters that are neither alpha nor numeric. They are the exclamation point "(!)" , pound or number sign "(#)" , percent sign "(%)" , caret "(^)" , ampersand "(&)" , asterisk "(*)" , left and right parentheses ("( )" ), underscore" (_)" , hyphen or minus sign" (-)" , equal sign "(=)" , left and right brackets" ([ ])" , forward slash "(/)" , back slash "(\)" , left and right braces "({ })" , vertical bar "(|)" , semi-colon "(;)" , colon "(:)" , apostrophe "(')" , period "(.)" ,comma "(,)" , angle brackets "(> <)" , question mark "(?)" , tilde "(~)" , grave accent "(')" and quotation mark "(″)" . The following special characters are to be spelled out: cent "(¢)" , plus "(+)" , at "(@)" , dollar "($)" . Enter a space for special characters unless otherwise instructed above. If the name line begins with a special character, omit the special character and do not enter a space. For ".com" enter a space for the period.
In Care of Name
3.24.38.3.4.14.7 (01-01-2016) In Care of Name The "In Care of Name" field allows entry of an in care of name when necessary. An in care of name is indicated by the presence of the in care-of sign (c/o) or the percent sign (%) in front of the name or some other indication that it is an in care-of name. Enter the in care of name exactly as shown on the return. This field will be enabled if access to the address lines is enabled; otherwise, it will be grayed out. Do not enter a percent sign (%). This character will be generated by post-ISRP processing. This field must not be used to enter a street address. If the in care of name is illegible, enter a period (.) then press <Enter>. Enter an ampersand (&) for the words "and" or the word "or" . Enter a hyphen where shown. Use the minus sign located on the numeric key pad. Do not space before or after the hyphen. Omit apostrophe (') if shown in name line. Do not space for an apostrophe. Enter a space for all special characters except as instructed above. If the "In Care of Name" field begins with a special character, omit the special character, but do not enter a space. Never enter two consecutive spaces. Reverse the first and last names when the need is obvious. Numeric characters with a name should be entered as Roman Numerals (alpha). If two or more in care of names are present, enter the first in care of name. Code and Edit will not edit the "in care of name" by arrowing when it appears on the address line before the street address. EOPs will pick up the "in care of name" then the street address from the address line. Code and Edit will not edit the" in care of name" if present in the entity area of the return for some forms. EOPs are to transcribe the" in care of name" when present in the entity area of the return.
Street Address
3.24.38.3.4.14.8 (01-01-2018) Street Address The purpose for the following instructions is to ensure that the correct street address is on the Taxpayer's Master File Account and to achieve uniformity so that duplicate filers can be identified. Enter the house number and street, route number, post office box, or box number. Abbreviate words requiring standard abbreviations unless the word is a proper name. Enter a slash (/), if present in the address line. Do not space before or after the slash. If two complete addresses are present and neither is edited, but one of them is a P. O. Box, enter the P.O. Box. Both "POB" and "PO Drawer" should be treated as if they read "PO Box" . If two complete addresses are present and neither is edited nor a P.O. Box, enter a single pound sign. Be sure to enter all particulars of the mailing address (apartment numbers, suite numbers, box numbers, etc.) in the street address field. This may require abbreviation of lengthy address information in order to provide all pertinent information necessary for accurate delivery. Note: Always enter the street address first. Enter college, building, post office branch as the address if no mailing address is given. Omit the pound symbol "(#)" and "Number" if they precede a number to a house, apt., route, Box, or P.O. Box. Omit "No." unless it refers to a direction. Enter numbered streets including avenues, boulevards, etc., as shown. Do not add "ST" to a "1" , "RD" to a "3" , "ND" to a "22" , etc. Always include Private Mail Box (PMB) after the mailing and/or street address. Enter plurals for the standard street, road, avenue, apartment, etc., abbreviations as "STS" , "RDS" , "AVES" , "APTS" , etc. where necessary. Never include the letters Air/Army Post Office "(APO)" and Fleet Post Office "(FPO)" as part of the street address. Omit "in care of" symbol (%) if shown with an address. If data appears in an Apartment Number box, always key "APT" before the apartment information. If a "Highway" contains a number, always key "HWY" before the number. Enter a hyphen (-) where shown. Use the minus sign located in the row of numeric keys. Do not space before or after the hyphen. Space for all periods (.). Never enter two consecutive spaces. Always key "AND" if an ampersand (&) is shown. Omit apostrophe (') if shown in address line. Do not space for apostrophe. Do not enter an In Care of Name in this field. Space for all special characters that are not listed above. Street Address Examples STREET ADDRESS ENTER AS South Court Street S COURT ST Circle Dr CIRCLE DR Lane Building LANE BLDG Northeast Street NORTHEAST ST Third Street THIRD ST 123 Avenue C 123 AVE C Route 1, Box #66 RTE 1 BOX 66 15 1/2 Tyler 15 1/2 TYLER P. O. Box #6 P O BOX 6 624 Evans Road Number 6 624 EVANS RD 6 Apt. 47 6223 Rosewood Ave. 6223 ROSEWOOD AVE APT 47 Ste. 209B 24071 Daisy Ave. 24071 DAISY AVE STE 209B Room 843 XYZ Building XYZ BLDG RM 843 Box 1234 2222 Clover Terrace 2222 CLOVER TER BOX 1234 Box 3 Roberts Lane ROBERTS LN BOX 3 102 S. 38 Avenue 102 S 38 AVE PO Box 63 Station N P O BOX 63 STA N 57 Adams Ave. No. 123 57 ADAMS AVE 123 102 S. 38 Private Mailbox 3 102 S 38 PMB 3 Always use the following standard abbreviations when abbreviating addresses unless the word is part of the street name (such as "Court Street" or "Circle Avenue" ). If the taxpayer has used a non-standard abbreviation and the operator can determine if it corresponds to one below (such as "Str" instead of "St" or "Hghwy" instead of "Hwy" ), use the standard abbreviation. The following list of address abbreviations, that are honored by the post office, must be used when an address line is too long, or may be used when the word is not the proper name of the street. These do not apply to the City/State field. These standard abbreviations may also be used on foreign returns. Standard Street Abbreviation Examples WORD ABBR WORD ABBR WORD ABBR Air Force Base AFB Alley ALY Apartment APT Annex ANX Arcade ARC Avenue AVE Basement BSMT Bayou BYU Beach BCH Bend BND Bluff BLF Bottom BTM Boulevard BLVD Branch BR Bridge BRG Brook BRK Building BLDG Burg BG Bypass BYP Camp CP Canyon CYN Cape CPE Causeway CSWY Center CTR Circle CIR Cliff CLF Club CLB Common CMN Corner COR Course CRSE Court CT Cove CV Creek CRK Crescent CRES Crest CRST Crossing XING Crossroad XRD Curve CURV Dale DL Dam DM Department DEPT Divide DV Drive DR East E Estate EST Expressway EXPY Extension EXT Ferry FRY Field FLD Flat FLT Floor FL Ford FRD Forest FRST Forge FRG Fork FRK Fort FT Freeway FWY Front FRNT Garden GDN Gateway GTWY Glen GLN Green GRN Grove GRV Hangar HNGR Harbor Harbour HBR Haven HVN Heights HTS Highway HWY Hill HL Hollow HOLW Inlet INLT Island IS Junction JCT Key KY Knoll KNL Lake LK Landing LNDG Lane LN Light LGT Loaf LF Lobby LBY Lock LCK Lodge LDG Lower LWR Manor MNR Meadow MDW Mill ML Mission MSN Motorway MTWY Mount MT Mountain MTN Neck NCK North N Northeast NE Northwest NW Office OFC Orchard ORCH Overpass OPAS Parkway PKWY Passage PSGE Penthouse PH Pine PNE Place PL Plain PLN Plaza PLZ PO Box, PO Drawer, POB PO Box <F11> Point PT Port PRT Prairie PR Radial RADL Ranch RNCH Rapid RPD Rest RST Ridge RDG River RIV Road RD Room RM Route RTE Shoal SHL Shore SHR South S Southeast SE Southwest SW Space SPC Spring SPG Square SQ Station STA Stravenue STRA Stream STRM Street ST Suite STE Summit SMT Terrace TER Throughway TRWY Trace TRCE Track TRAK Trail TRL Trailer TRLR Underpass UPAS Union UN Upper UPPR Valley VLY Viaduct VIA View VW Village VLG Ville VL Vista VIS Well WL West W If "TC 013," "TC 014," or "TC 016," is edited in the left margin of the return, do not input the address fields. They have been previously entered.
Foreign Address
3.24.38.3.4.14.9 (01-01-2018) Foreign Address Returns with foreign addresses will be sent to the Ogden Submission Processing Center. Exception: Forms CT-1, Employers Annual Railroad Retirement Tax Return, and Estate and Gift Tax Returns (i.e., Forms 706, Forms 706 NA and Forms 709) must be transshipped after Deposit Activity to the Kansas City Submission Processing Center. Enter the foreign address exactly as shown using the following guidelines. Enter a slash (/) if present. Do not space before or after the slash. Omit the pound symbol (#). Omit "in care of" or "%" . Space for all periods (.). Never enter two consecutive spaces. Enter a hyphen (-) where shown. Use the minus sign located in the row of numeric keys. Do not space before or after the hyphen. Always key "AND" if an ampersand (&) is shown. If the foreign address is illegible, enter a period (.) then press <Enter>. Enter the foreign city, province, and postal code in the street address field. Enter the data exactly as edited on the return. Enter the foreign country code in the city field. Enter a period (.) in the state field. Never enter a dollar sign ($) in this field. Leave the ZIP Code field blank. If two or more foreign addresses are present and neither has been edited, enter a single pound sign. Omit apostrophe (') if shown in address line. Do not space for an apostrophe. Note: Enter American Possession addresses, (e.g., Puerto Rico) as domestic, as they have zip codes the same as mainland. The following instructions are for the Kansas City Submission Processing Center. IF THEN An international return (returns with a foreign address) is received Transship to Ogden Exception: Form CT-1, and Estate and Gift Tax Returns (i.e., Form 706, Form 706 NA and Form 709) must be processed in Kansas City Submission Processing Center. The return is unnumbered Pull it from the block and route to Receipt and Control. The return is numbered Enter the following fields without accessing the Enhanced Entity Index File: Enter the Check Digit or Name Control, TIN, and Received Date. Enter the tax period if edited or if it is a MUST ENTER field. Enter "650" in the ERS Action Code field. If there is no ERS Action Code field in the program being worked, enter a U in the Condition Code field. For non-remittance returns, end the document. For remittance returns, end the section by pressing <F6>/<*>, proceed directly to Section 03, enter the Remittance/Payment Received amount then end the document.
City
3.24.38.3.4.14.10 (01-01-2016) City After pressing <Enter> in the address field, a City/State Generation pop-up window will appear, unless your site has disabled this feature. This window allows the system to access US Postal Service data to generate the city and state from the first 3 letters of the city and the 5 digit ZIP Code. The pop-up window contains City Key and ZIP Code fields: City Key - If there is a Major City Code (MCC) available for the city as shown in Exhibit 3.24.38-3, enter the 2 digit code and press <Enter>. If the city is shown in the list in Exhibit 3.24.38-4, the MCCs from the list can be used because the system is unable to generate the city and state for these cities. If you do not enter an MCC, enter the first 3 letters of the city. After 3 letters are entered, the cursor automatically moves to the ZIP Code field. Note: If "DPO" , "APO" or "FPO" is shown, enter "DPO" , "APO" or "FPO" as the City Key. Note: Do not use abbreviations such as N, NO, S, SO, E, W, NW, ST or FT when entering the city key even if the abbreviation is shown on the return. Use the first three letters of the spelled-out city name. City Key Examples CITY SHOWN ON RETURN ENTER CITY KEY AS St. Louis SAI So. Pasadena SOU W. Covina WES Ft. Lauderdale FOR N. Kansas City NOR McAllen MCA APO New York APO FPO Miami FPO ZIP Code - Enter the first 5 digits of the ZIP Code and press <Enter>. If other than 5 digits, enter the digits shown up to a maximum of 5 digits. Do not enter digits from the ZIP plus 4 code. If illegible or missing, press <Enter>. For returns with a foreign address, enter the foreign country code for the City Key and leave the ZIP Key blank. Verify that the foreign country code is correct and press <Enter> or <F6>/<*> through the generated fields. After entering the ZIP Code, the pop-up window closes. If a Major City Code (MCC) and the ZIP Code were entered, no attempt is made to match against Postal Data. The MCC will appear in the CITY field, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the CITY field. Verify that the MCC and ZIP Code are correct and press <Enter> or <F6>/<*> through the generated fields. If the first 3 letters of the city and the ZIP Code were entered and a "good match" is found in the postal data, the city and state will generate, the ZIP Code will appear in the ZIP field, and the cursor will be positioned in the CITY field. A "good match" occurs when there is one and only one exact match between the data entered in the Pop-up window and the US Postal Service data. Verify that the City, State, and ZIP Code are correct and press <Enter> or <F6>/<*> through the generated fields. (If no state is shown on the return but a "good match" was found accept the generated State as correct.) If the system generates a city that is spelled differently than the spelling on the document, leave the spelling as generated. If there is no "good match" found and an MCC was not entered, the city and state must be entered manually. The ZIP Code will appear in the ZIP field. If the city and state are not generated or the City/State Generation pop-up window did not appear, enter the city as follows: Space for all hyphens (-) and ampersands (&). Omit any apostrophes. Do not space for an apostrophe. Disregard all counties and parishes. If two or more cities are present and neither is edited, enter a single pound sign. If no city is shown, but a township or military installation is shown, enter it as the city. If there is a Major City Code (MCC) available for the city, as shown in Exhibit 3, enter the 2 letter alpha code and press <Enter>. Correct obviously misspelled cities. If North, South, East or West is shown at the beginning of the city name, use the standard abbreviation (i.e., N = North, S = South). In all other situations, spell out the direction. Major City Codes are not used in this instance. If a number is shown as part of the city, it must be spelled out. Examples of city names are as follows: SHOWN ENTER AS West Miami W MIAMI Pueblo West PUEBLO WEST East Covina E COVINA South San Francisco S SAN FRANCISCO Delhi Township DELHI TOWNSHIP Delhi Twp DELHI TWP Wright Patterson AFB WRIGHT PATTERSON AFB North Ogden N OGDEN 29 Palms TWENTY NINE PALMS 1000 Oaks THOUSAND OAKS
State
3.24.38.3.4.14.11 (01-01-2016) State Always use the following standard abbreviations for STATES and TERRITORIES: STATE ABBR STATE ABBR Alabama AL New Jersey NJ Alaska AK New Mexico NM Arizona AZ New York NY Arkansas AR North Carolina NC California CA North Dakota ND Colorado CO Ohio OH Connecticut CT Oklahoma OK Delaware DE Oregon OR District of Columbia DC Pennsylvania PA Florida FL Rhode Island RI Georgia GA South Carolina SC Hawaii HI South Dakota SD Idaho ID Tennessee TN Illinois IL Texas TX Indiana IN Utah UT Iowa IA Vermont VT Kansas KS Virginia VA Kentucky KY Washington WA Louisiana LA West Virginia WV Maine ME Wisconsin WI Maryland MD Wyoming WY Massachusetts MA Zero Liability Tax in Credit Reduction State(s) Only. ZZ Michigan MI Puerto Rico PR Minnesota MN Virgin Islands VI Mississippi MS Guam GU Missouri MO American Samoa AS Montana MT Marianna Islands MP Nebraska NE Marshall Islands MH Nevada NV Federated States of Micronesia FM New Hampshire NH Palau PW Atlantic AA Europe AE Pacific AP If two or more states are present and neither is edited, enter a single pound sign. APO/FPO/DPO States are entered as follows: Armed Forces Americas - AA Armed Forces Europe - AE Armed Forces Pacific - AP APO Seattle, APO San Francisco, or APO AP - APO/AP APO New York or APO AE - APO/AE APO Florida, APO Miami, or APO AA - APO/AA Diplomatic Post Office - DPO
ZIP Code
3.24.38.3.4.14.12 (01-01-2016) ZIP Code Enter the first five digits of the ZIP Code. If other than 5 digits, enter the digits shown up to a maximum of 5 digits. Do not enter digits from the Zip+4 Code. If illegible or missing, press <Enter>. If two or more Zip Codes are present, press <Enter>.
Computer Condition Code (CCC)
3.24.38.3.4.14.13 (01-01-2016) Computer Condition Code (CCC) Computer Condition Codes, often referred to as "Condition Codes" , are edited on returns prior to being transcribed. There can be up to 10 Condition Codes on a return. The location varies by return. Instructions in document-specific IRMs specify the location of this field for each return. If the Condition Code is illegible, enter a pound sign (#), for the illegible character. Condition Code "I" will be edited with a line on the top and bottom (as in block letter style). Assume that a character appearing to be a zero is an alpha "O" . If Condition Code "G" is present, enter the return as follows unless otherwise instructed by the document-specific IRM. If the return is a: Non-remittance return, press <F6> and end the document after the Error Resolution System (ERS) Action Code field. If there is a subsequent MUST ENTER field in the section, enter zero in the field and press <F6> then end the document. Remittance return, press <F6> after the ERS Action Code field. If there is a subsequent MUST ENTER field in the section, enter zero in the field and then press <F6> to end the section. Proceed directly to Section 03, enter the remittance amount then end the document.
Privacy and Civil Liberties Impact Assessment (PCLIA) / North America Industry Classification System (NAICS) Codes
3.24.38.3.4.14.14 (01-01-2019) Privacy and Civil Liberties Impact Assessment (PCLIA) / North America Industry Classification System (NAICS) Codes Enter the PCLIA/NAICS code exactly as shown except as follows: IF THEN More than one code is present, Enter the first code. There is no information and the field is a MUST ENTER, Enter a 0 (zero) unless otherwise instructed There is no information and the field is not a MUST ENTER field, Press <Enter> only. The code is other than "4" or "6" digits, Enter 0 (zero). There are any illegible digits, Enter 0 (zero).
Error Resolution System (ERS) Action Code
3.24.38.3.4.14.15 (01-01-2016) Error Resolution System (ERS) Action Code The ERS Action Code, often referred to as simply "Action Code" , is a numeric 3-digit code generally edited in the bottom left margin of the return. Ignore anything after the 3-digit code, such as hyphens, dashes, or subsequent characters. If an Action Code is edited on a return that does not have an Action Code field, enter a "U" in the Condition Code field. If an Action Code in the "600" series is present on the return, If it is a non-remittance return, press <F6> and end the document after this field. If there is a subsequent MUST ENTER field in the section, enter zero in the field, press <F6> and then end the document. If it is a remittance return, press <F6> to end the section after this field. If there is a subsequent MUST ENTER field in the section, enter zero in the field and then press <F6> to end the section. Proceed directly to Section 03, enter the remittance amount and end the document. If the Action Code is illegible, enter a "U" in the Condition Code field. If more than one Action Code is edited on the return, enter the highest Action Code.
Money Amounts
3.24.38.3.4.14.16 (01-01-2023) Money Amounts If zero or blank amounts are present and the field IS NOT a MUST ENTER field, press <Enter> unless otherwise directed in the document-specific IRM. If zero or blank amounts are present and the field IS a MUST ENTER field, enter zero (0) then press <Enter>. If there are two or more money amounts shown on a single line or if the amount is illegible or cannot be determined, press <F12> to fill the field with question marks (???). Enter cents in money amounts as follows: If a dollar amount is present and no cents are present, enter two zeros. If a dollar amount is present and followed by a line, dash or hyphen, enter two zeros. If a dollar amount is present and the cents are lined through, enter two zeros. If there is a single numeric digit in the cent's column, enter the digit followed by a 0 (zero). Note: If a cent sign (¢) immediately follows the single digit, enter a 0 (zero) and the single digit. If there are 3 or more digits in the cent's column, enter the first two digits. All money amounts will be entered in DOLLARS AND CENTS unless otherwise specified. A space and a dollar sign following the prompt (for example, LN2 $) indicates that the field is a dollars only field. Transcribe entries as negative amounts if brackets are pre-printed on the form, bracketed or otherwise shown as negative by the taxpayer, or edited by IRS personnel. If the field does not accept a MINUS (-) in the field termination (FLD Term) column, enter the amount and press <Enter> unless otherwise instructed. Some European countries use commas in place of periods and vice versa when reporting dollar amounts on tax returns. For example: 36,02 for $36.02. When transcribing these returns, replace commas with periods and periods with commas. See Money Amount Examples as follows: SHOWN ENTER AS 129.736,06 129736.06 1.027,86 1027.86 1.275.163 1275163.00 1368,65 1368.65 86,37 86.37
Remittance/Payment Received
3.24.38.3.4.14.17 (01-01-2016) Remittance/Payment Received The Remittance or Payment Received is an amount printed or edited on the return to indicate a payment was received with the return. This field can be entered only if a Pre-journalized Credit Amount was entered in the Block Header and is a MUST ENTER field in this case. Enter the amount printed by a cash register in any location on the return or edited in green pencil in the "Balance Due" or "Tax Due" area. Check the control document (Form 813 or Form 3893) if the amount is illegible. Enter the "RPS" amount printed on the upper right corner of the return ONLY if underlined in green. If Condition Code "G" is present or the ERS Action Code is in the "600" series, end the document after entering the Remittance amount.
Third Party Designee and Discuss with Preparer Check boxes
3.24.38.3.4.14.18 (01-01-2016) Third Party Designee and Discuss with Preparer Check boxes The Third-Party Designee and Discuss with Preparer Check boxes are used by the taxpayer to designate a person with whom the IRS is authorized to discuss the return. The checkbox is located just above the signature area on the return. Enter a "1" in this field if only the "Yes" box is checked. Otherwise, press <Enter>.
Third Party Designee ID Number
3.24.38.3.4.14.19 (01-01-2016) Third Party Designee ID Number The Third-Party Designee ID Number is a unique number chosen by the Third Party Designee to allow an IRS employee to verify the person's identity when calling on the telephone. Only A-Z, 0-9, and blanks are valid. If the ID number is too long, enter as much of the data as possible.
Preparer's SSN, Firm's EIN and Preparer's TIN
3.24.38.3.4.14.20 (01-01-2018) Preparer's SSN, Firm's EIN and Preparer's TIN The Preparer's Social Security Number (PSSN) field can contain the preparer's true SSN or a unique number assigned to the preparer by the IRS to protect the confidentiality of an SSN. A number assigned by the IRS contains a "P" in the first position followed by 8 numbers. The Preparer's TIN contains the preparer's true EIN. If the Preparer's Taxpayer Identification Number (PTIN) or Firm's EIN is not in the proper box (i.e., stamped on the return), put it in the proper field based on the format as shown on the return. If the number is not in the standard format or illegible, follow instructions in IRM 3.24.38.3.4.14.4, Taxpayer Identification Numbers (TINs).
Telephone Numbers
3.24.38.3.4.14.21 (01-01-2016) Telephone Numbers Enter the 10 digit numeric phone number including Area Code. Disregard any special characters and blanks. If more than 10 digits are present, only enter the first 10 digits. If any part of the number (for example, Area Code) is missing or illegible, press <Enter>. If there is more than one telephone number present, enter the first 10 digits of the first complete telephone number. Disregard a leading "1" or "011" . Tax preparer may stamp the telephone number on the return along with the Firm's EIN or Preparer's TIN. If so, enter the telephone number stamped.
Direct Deposit
3.24.38.3.4.14.22 (01-01-2026) Direct Deposit Colored editing: Reminder: Any editing present in the Direct Deposit Lines/Fields is a courtesy ONLY. Operators are responsible for following the correct transcription procedures contained in this IRM. ISRP transcription procedures shown in (2) below should always be followed regardless of editing present. If the Direct Deposit area is circled, enter the data present. Code & Edit may edit a red checkmark in the Direct Deposit area of the return as a "courtesy" to remind the EOPs that entries may be present in that section. Code & Edit may edit a single "X" over both Routing number and Account number lines, typically in the first position, to indicate there is no entry for the section. Code & Edit may edit a small "x" in the beginning, typically in the first position, of the Routing number and/or Account number lines to indicate there is no entry for that line. Enter Direct Deposit information as follows: Figure 3.24.38-6a The following 6 boxes are examples of when the direct deposit information can be entered into the system. The first box is an example of clean unaltered Routing number and Account numbers from direct deposit fields on the BMF forms. Box 2 is an example with altered or illegible entry in the TYPE. Box 3 is an example with written-over characters that does not change the existing entry. Box 4 is an example with handwritten routing number with a preprinted Account Number. Box 5 is an example with a Routing number and no Account number. Box 6 is an example with Routing numbers or Account numbers with characters outside the specified area. Please click here for the text description of the image. Figure 3.24.38-6b Examples of when the direct deposit information should not be entered into the system. The following 6 boxes are examples of entries where the Routing numbers and Account numbers are not to be entered. Box 1, 2, and 3 are examples where the Routing numbers and Account numbers are preprinted Xs. Box 4 is an example of handwritten or preprinted hyphens. Box 5 is an example of handwritten Xs. Box 6 is an example of handwritten or preprinted Os. Please click here for the text description of the image. Figure 3.24.38-6c A continuation of examples when the direct deposit information should not be entered into the system. Box 1 is an example of Routing number or Account number is marked n/a. Box 2 is an example of No Deposit written in the Routing number or Account number. Box 3 is an example of bank product written in for the Routing number or Account number. Box 4 is an example of clear intent that a direct deposit is not requested and the Routing number or Account number states that the check is to be sent home. Box 5 is an example where the Routing number and the Account number is completely lined through. Please click here for the text description of the image. Figure 3.24.38-6d Examples of when the direct deposit fields/lines should be entered with no data to generate correspondence to the taxpayer. Box 1 is an example of preprinted Xs for the Routing number and Account number. Box 2 is an example of blank Routing number and Account number. Box 3 an example of illegible characters in the Routing number or Account number. Box 4 is an example of an altered Account number by marking through one or more of the numbers. Please click here for the text description of the image. Figure 3.24.38-6e Additional examples of when the direct deposit fields/lines should be entered with no data to generate correspondence to the taxpayer. Box 1,2, and 3 are examples of Routing numbers and Accounts numbers with white out over all or part of the numbers. Box 4 is an example of the Routing number and Account number on a sticker placed over the fields. Box 5 and 6 are examples of preprinted Xs in the fields with a handwritten Routing number and Account number. Please click here for the text description of the image.
Abbreviations and Acronyms
Exhibit 3.24.38-1 Abbreviations and Acronyms AbbreviationsAcronyms ABC - Alphanumeric Block Control BE - Block Edit BMF - Business Master File BOB - Block Out of Balance CD - Check Digit DLN - Document Locator Number EB - End Block ED - End Document E-EIF - Enhanced Entity Index File EIN - Employer Identification Number EOP - Entry Operator GLDS - Support Services (GSS) IRM - Internal Revenue Manual IRS - Internal Revenue Service ISRP - Integrated Submission and Remittance Processing System KV - Key Verification KVT - Key Verification Training MCC - Major City Code NC - Name Control NCOA - National Change of Address OE - Original Entry OET - Original Entry Training OLG - On Line Grader OPSTATS - Operator Statistics PTIN - Preparer Tax Identification Number QR - Quality Review Operator RB - Reject Block RPC - Return Processing Code RRPS - Residual Remittance Processing System SA - System Administrator SB/SE - Small Business/Self-Employed SOP - Supervisory Operator SP - Submission Processing SSN - Social Security Number TIN - Taxpayer Identification Number TRIDOC - Technical Research Information Document TS - Taxpayer Services VBDEA - Visual Basic Data Entry Application
Definitions
Exhibit 3.24.38-2 Definitions Definitions Alphanumeric Block Control (ABC) — A three-character alpha-numeric code assigned to each block of input documents to track and control the movement of work through submission processing. It may be pre-printed, handwritten, or appear on a label in the upper left corner of the block header document, i.e., Form 1332 or Form 813, or in the box entitled "Block Control Number" . Batch Number — A number assigned to one or more blocks of documents to aid in the control and tracking of documents during submission processing. Block Out of Balance (BOB) — A condition existing in a given block of documents that creates an out-of-balance condition. Examples of BOB conditions are: The sum of money amounts in each document does not match the block header total for the block. The actual count of documents within the block is different than the count from the block header. Calendar Year — Twelve (12) consecutive months ending December 31. Check Digit — Two letters, A to Z (excluding E, G, and M), that are validated by the system against the TIN to make sure both are entered correctly. Document Locator Number (DLN) — A fourteen (14) digit number assigned to each input document for control purposes. Document-specific IRM — An IRM containing data entry instructions that are specific to the forms or documents covered by the IRM. Edited Data — Colored pencil entries and alterations to existing entries by other IRS functional areas, such as Code and Edit, Entity, etc., on an input document. Examples include colored pencil circling, X-ing, underlining and changing of existing entries, and new entries. Element — An item of data that is to be transcribed. Each element is identified on the ISRP Transcription Operation Sheets to indicate its location on the document and the sequence of transcription. Enhanced Entity Index File (E-EIF) — A database containing entity information extracted from taxpayer account data on the Master File. Entity — Taxpayer identifying information, such as name, address, Taxpayer Identification Number, Tax Period. Entity Area — The area of an input document where the taxpayer's identifying information appears. Field — The area on the input screen in which an item of data is transcribed. Field Termination Keys — A key that is used to move to a subsequent field. The four keys are <Enter> indicates a positive field and moves the cursor to the next field <-> (minus sign) indicates negative amounts and moves the cursor to the next field <F6>/<*> indicates a positive field and moves the cursor to the next MUST ENTER field or to the next section. Fiscal Year — Twelve (12) consecutive months ending on the last day of any month other than December. Intermediate Entity — A condition in which the operator must enter all the taxpayer's address information because an entity check resulted in a match on the TIN/Name Control and a mismatch on the Address Key. Long Entity — A condition in which the operator must enter all the taxpayer's address information because an entity check resulted in a mismatch on both the TIN/Name Control and the Address Key or no entity check was performed. MUST ENTER Field — A field that requires an entry or a field that must be overridden if there is no entry. Must Fill Field — A field in which all positions must be filled. Must Verify Field — A field that must be key-verified because data was entered in OE. Name Control — The first four characters of the taxpayer's name. The Name Control is used for validation purposes. Negative Entry — An entry that is indicated as negative by the presence of brackets, parentheses or a minus sign. Positive Entries — An entry that is indicated as positive by the absence of brackets, parentheses or a minus sign. Prior Year — A tax return with a tax period other than the current tax period. Prompt — A series of letters, numbers and/or special characters appearing on the screen display. The prompt indicates to the operator which item of data on the input document is to be transcribed. Received date — The date a return or payment is received by the IRS at any office or Submission Processing site. Re-Entry Blocks — A block containing documents that were incorrectly processed initially and must be re-entered in ISRP. A Re-entry block can be one of three types depending on how far along in processing the document(s) in the block was when the incorrect processing was identified: A document that fell out during submission processing (for example, during Error Resolution) is called a "SC Reinput" and is identified with re-entry source code "4" . A document that fell out during Master File processing as Unpostable is called a "Reinput of Unpostable Document" and is identified with re-entry source code "N" . A document that has posted incorrectly to the Master File is called a "Reprocessable" and is identified with re-entry source code "R" . Residual Remittance Processing System Identification Number (RPSID)— a number assigned to all remittances received by the service. The number contains the batch number, sequence number, and the date the remittance was processed. Section — A series of fields that have been grouped together for processing purposes and assigned an identifying section number. Serial Number — The 12th and 13th digits of the DLN that uniquely identify a document within a block. Short Entity — Condition in which the operator does not enter the taxpayer's address. Zero filled Field — A field in which the system generates leading zeros in front of the data entered in the field.
Major City Codes (MCC)
Exhibit 3.24.38-3 Major City Codes (MCC) Major City Codes (MCC) STATE / TERRITORY MCC Washington, D.C. DC STATE / TERRITORY Alabama CITY Auburn AF Birmingham BI Florence FC Huntsville HU Mobile MO Montgomery MG Tuscaloosa TB STATE / TERRITORY Alaska CITY Anchorage AN Fairbanks FK STATE / TERRITORY Arizona CITY Chandler YZ Glendale GE Mesa MZ Peoria PY Phoenix PX Scottsdale YS Tempe TE Tucson TU STATE / TERRITORY Arkansas CITY Fayetteville FB Fort Smith FS Jonesboro JB Little Rock LR North Little Rock NL Pine Bluff PB STATE / TERRITORY California CITY Alhambra YA Anaheim AH Bakersfield BD Berkeley BE Chula Vista DV Fresno FO Glendale GL Huntington Beach HB Inglewood ID Irvine IV Long Beach LB Los Angeles LA Modesto MC North Hollywood NW Oakland OA Oceanside OE Oxnard OX Palo Alto PQ Pasadena PD Riverside RS Sacramento SC Salinas YL San Bernardino SR San Diego SD San Francisco SF San Jose SJ Santa Ana SA Santa Barbara SZ Stockton SN Torrance TN Van Nuys VN STATE / TERRITORY Colorado CITY Arvada AV Aurora AZ Boulder BV Colorado Springs CS Denver DN Greeley GC Lakewood LW Pueblo PU Westminster WD STATE / TERRITORY Connecticut CITY Bridgeport BP Hartford HD New Haven NH Stamford ST Waterbury WT STATE / TERRITORY Delaware CITY Wilmington WI STATE / TERRITORY Florida CITY Boca Raton BZ Bradenton BG Cape Coral CF Clearwater CQ Daytona Beach DF Fort Lauderdale FL Fort Pierce FP Gainesville GF Hialeah HI Hollywood HW Jacksonville JV Lakeland LK Melbourne ML Miami MF Orlando OR Pembroke Pines PP Pensacola PE Punta Gorda PJ St. Petersburg SP Sarasota XS Tallahassee TL Tampa TA Titusville TT West Palm Beach WP Winter Haven WG STATE / TERRITORY Georgia CITY Albany AY Atlanta AT Athens AE Augusta AG Columbus CM Macon MA Marietta MT Savannah GS STATE / TERRITORY Hawaii CITY Honolulu HL STATE / TERRITORY Idaho CITY Boise BS Pocatello PC STATE / TERRITORY Illinois CITY Aurora AO Champaign CX Chicago CH Decatur DT East Saint Louis ES Evanston EN Joliet JT Naperville NP Oak Park OP Peoria PL Rockford RF Springfield XL STATE / TERRITORY Indiana CITY Bloomington BQ Evansville EV Fort Wayne FY Gary GY Hammond HM Indianapolis IN Lafayette LF South Bend SB Terre Haute TH STATE / TERRITORY Iowa CITY Cedar Rapids CR Davenport DP Des Moines DM Dubuque DQ Sioux City SX Waterloo WL STATE / TERRITORY Kansas CITY Kansas City KA Overland Park OV Shawnee Mission SM Topeka TP Wichita WK STATE / TERRITORY Kentucky CITY Lexington LX Louisville LE Owensboro OW STATE / TERRITORY Louisiana CITY Baton Rouge BR Bossier City BW Lafayette LL Lake Charles LC Metairie MI Monroe MB New Orleans NO Shreveport SH STATE / TERRITORY Maine CITY Augusta AA Lewiston LT Portland PT STATE / TERRITORY Maryland CITY Baltimore BA Cumberland CK Gaithersburg GG Silver Spring SS STATE / TERRITORY Massachusetts CITY Boston BO Cambridge CB Fall River FR Lawrence LQ Lowell LM Lynn LY New Bedford ND Newton NE Quincy QU Somerville SV Springfield XA Worcester WE STATE / TERRITORY Michigan CITY Ann Arbor AP Battle Creek QK Dearborn DB Detroit DE East Lansing ET Flint FT Grand Rapids GR Kalamazoo KZ Lansing LG Muskegon MK Saginaw SG Sterling Heights YH Warren WR STATE / TERRITORY Minnesota CITY Bloomington BN Duluth DL Minneapolis MS St. Paul SU STATE / TERRITORY Mississippi CITY Biloxi BL Greenwood GW Hattiesburg HT Jackson JN Meridian MD STATE / TERRITORY Missouri CITY Independence IE Kansas City KC Springfield XO St. Joseph XM St. Louis SL STATE / TERRITORY Montana CITY Billings IB Great Falls GT Helena HE Missoula MM STATE / TERRITORY Nebraska CITY Lincoln LN Omaha OM STATE / TERRITORY Nevada CITY Henderson HF Las Vegas LV North Las Vegas NT Reno RE STATE / TERRITORY New Hampshire CITY Manchester MR Nashua NS Portsmouth PS STATE / TERRITORY New Jersey CITY Atlantic City AC Camden CD East Orange EO Elizabeth EL Hackensack HS Jersey City JC New Brunswick NB Newark NK Paterson PN Trenton TR STATE / TERRITORY New Mexico CITY Albuquerque AQ Las Cruces LZ Santa Fe YF STATE / TERRITORY New York CITY Albany AL Binghamton BC Bronx BX Brooklyn BK Buffalo BF Far Rockaway RK Flushing FG Jamaica JA Jamestown JM Long Island City LI New York NY Niagara Falls NF Rochester RC Schenectady SK Staten Island SI Syracuse SY Utica UT White Plains WJ Yonkers YK STATE / TERRITORY North Carolina CITY Asheville AS Chapel Hill CJ Charlotte CE Durham DU Fayetteville FN Gastonia GN Greensboro GO High Point HC Raleigh RL Wilmington WN Winston-Salem WS STATE / TERRITORY North Dakota CITY Bismarck BB Fargo FA STATE / TERRITORY Ohio CITY Akron AK Canton CA Cincinnati CN Cleveland CL Columbus CO Dayton DY Hamilton HA Lorain LO Parma PZ Springfield XH Toledo TO Warren WO Youngstown YO STATE / TERRITORY Oklahoma CITY Norman NR Oklahoma City OC Tulsa TS STATE / TERRITORY Oregon CITY Eugene EU Portland PO Salem XR STATE / TERRITORY Pennsylvania CITY Allentown AW Bethlehem BM Easton EA Erie ER Harrisburg HG Johnstown JO Lancaster LP Philadelphia PH Pittsburgh PI Reading RD Scranton XC Wilkes-Barre WB Williamsport WM York YR STATE / TERRITORY Rhode Island CITY Cranston RT Providence PR Warwick WW STATE / TERRITORY South Carolina CITY Anderson AJ Charleston CT Columbia CU Florence FE Greenville GV North Charleston NC Rock Hill RH Spartanburg SQ STATE / TERRITORY South Dakota CITY Aberdeen AD Sioux Falls IQ STATE / TERRITORY Tennessee CITY Chattanooga CG Clarkesville YN Johnson City JH Kingsport KP Knoxville KN Memphis ME Nashville NA STATE / TERRITORY Texas CITY Abilene AB Amarillo AM Arlington IA Austin AU Brownsville BJ Beaumont BT Corpus Christi CC Dallas DA El Paso EP Fort Worth FW Galveston GA Garland GD Harlingen HR Houston HO Irving IR Laredo LD Lubbock LU Plano PF Port Arthur PA San Antonio SO Waco WX Wichita Falls WF STATE / TERRITORY Utah CITY Ogden OG Provo PV Salt Lake City XU West Valley City WC STATE / TERRITORY Vermont CITY Burlington BU STATE / TERRITORY Virginia CITY Alexandria AX Arlington AR Charlottesville CV Chesapeake CP Hampton HP Newport News NN Norfolk NV Petersburg PG Portsmouth PM Richmond RI Roanoke RO Virginia Beach VB STATE / TERRITORY Washington CITY Bellingham BH Bremerton BY Kennewick KW Olympia OL Seattle SE Spokane SW Tacoma TC Vancouver VA STATE / TERRITORY West Virginia CITY Charleston CW Huntington HN Parkersburg PK Wheeling WH STATE / TERRITORY Wisconsin CITY Green Bay GB Janesville JE Kenosha KE Madison MN Milwaukee MW Oshkosh OK Racine RA Sheboygan XB West Allis WA STATE / TERRITORY Wyoming CITY Casper CZ Cheyenne CY
Major City Codes (MCCs) for which City/State Generation Fails - Use MCC
Exhibit 3.24.38-4 Major City Codes (MCCs) for which City/State Generation Fails - Use MCC Major City Codes (MCC) for which City/State Generation Fails - Use MCC STATE CITY MCC Puerto Rico San Juan XJ Alabama Montgomery MG Florida Hialeah HI Jacksonville JV Georgia Atlanta AT Columbus CM Hawaii Honolulu HL Massachusetts Newton NE New York New York NY Schenectady SK Syracuse SY North Carolina Winston-Salem WS Ohio Akron AK Pennsylvania Philadelphia PH Pittsburgh PI South Carolina Charleston CT Tennessee Kingsport KP Memphis ME Nashville NA Virginia Charlottesville CV Wisconsin West Allis WA
Foreign Country Codes (FCC)
Exhibit 3.24.38-5 Foreign Country Codes (FCC) Foreign Country Codes (FCC) FOREIGN COUNTRY CODE COUNTRY AA Aruba AC Antigua, Barbuda AE Abu Dubai, United Arab Emirates AF Afghanistan AG Algeria AJ Azerbaijan AL Albania AM Armenia AN Andorra AO Angola AR Argentina AS Australia AT Ashmore Island, Cartier Island AU Austria AV Anguilla AX Akrotiri Sovereign Base Area AY Antarctica BA Bahrain BB Barbados BC Botswana BD Bermuda BE Belgium BF Bahamas, The BG Bangladesh BH Belize BK Bosnia-Herzegovina BL Bolivia BM Burma BN Benin (Dahoney) BO Belarus BP Solomon Islands BQ Navassa Island BR Brazil BS Bassas da India BT Bhutan BU Bulgaria BV Bouvet Island BX Brunei BY Burundi CA Canada CB Cambodia (Kampuchea) CD Chad CE Sri Lanka CF Republic of Congo (Brazzaville) CG Democratic Republic of Congo (Kinshasa) CH China, Peoples Republic of China (including, Inner Mongolia, Tibet and Manchuria) CI Chile CJ Cayman Islands CK Cocos (Keeling) Island CM Cameroon CN Comoros CO Columbia CR Coral Sea Islands Territory CS Costa Rica CT Central African Republic CU Cuba CV Cape Verde CW Cook Islands CY Cyprus DA Denmark DJ Djibouti DO Dominica DQ Jarvis Island DR Dominican Republic DX Dhekelia Sovereign Base Area EC Ecuador EG Egypt EI Ireland EK Equatorial Guinea EN Estonia ER Eritrea ES El Salvador ET Ethiopia EU Europa Island EZ Czech Republic FG French Guiana FI Finland FJ Fiji FK Falkland Islands FO Faroe Islands FP French Polynesia (Tahiti) FQ Baker Island FR France, Corsica FS French Southern and Antarctic Lands GA Gambia GB Gabon GG Georgia GH Ghana GI Gibraltar GJ Grenada GK Guernsey GL Greenland GM Germany GO Glorioso Islands GP Guadeloupe GR Greece GT Guatemala GV Guinea GY Guyana GZ Gaza Strip HA Haiti HK Hong Kong HM Heard Island and McDonald Island HO Honduras HQ Howland Island HR Croatia HU Hungary IC Iceland ID Indonesia (including Bali, Belitung, Flores, Java, Moluccas, Sumatra, Timor) IM Isle of Man IN India IO British Indian Ocean Territory IP Clipperton Islands IR Iran IS Israel IT Italy IV Cote d'Ivoire (Ivory Coast) IZ Iraq JA Japan JE Jersey JM Jamaica JN Jan Mayen JO Jordan JQ Johnston Atoll JU Juan de Nova Island KE Kenya KG Kyrgyzstan KN Korea (North) KQ Kingman Reef KR Kiribati KS Korea (South) KT Christmas Island KU Kuwait KZ Kazakhstan LA Laos LE Lebanon LG Latvia LH Lithuania LI Liberia LO Slovakia LQ Palmyra Atoll LS Liechtenstein LT Lesotho LU Luxembourg LY Libya MA Madagascar MB Martinique MC Macau MD Moldova MF Mayotte MG Mongolia MH Montserrat MI Malawi MJ Montenegro MK Macedonia ML Mali MN Monaco MO Morocco MP Mauritius MQ Midway Islands MR Mauritania MT Malta MU Oman MV Maldives MX Mexico MY Malaysia MZ Mozambique NC New Caledonia NE Niue NF Norfolk Island NG Niger NH Vanuatu NI Nigeria NL Netherlands NO Norway NP Nepal NR Nauru NS Suriname NT Netherlands Antilles, Bonaire, Curacao NU Nicaragua NZ New Zealand PA Paraguay PC Pitcairn Island PE Peru PF Paracel Islands PG Spratly Islands PK Pakistan PL Poland PM Panama PO Portugal PP Papua New Guinea PU Guinea-Bissau QA Qatar (Katar) RB Serbia RE Reunion RO Romania RP Philippines RS Russia RW Rwanda SA Saudi Arabia SB St. Pierre and St. Miquelon SC St. Kitts, Nevis SE Seychelles SF South Africa SG Senegal SH St. Helena (Ascension Island and Tristan de Cunha Island Group) SI Slovenia SL Sierra Leone SM San Marino SN Singapore, Republic of Singapore SO Somalia SP Spain ST St. Lucia SU Sudan SV Svalbard SW Sweden SX South Georgia Island and the South Sandwich Island SY Syria SZ Switzerland TD Trinidad and Tobago TE Tromelin Island TH Thailand TI Tajikistan TK Turks and Caicos Islands TL Tokelau TN Tonga TO Togo TP Sao Tome and Principe TS Tunisia TT Timor-Leste TU Turkey TV Tuvalu TW Taiwan TX Turkmenistan TZ Tanzania UG Uganda UK Great Britain, United Kingdom UP Ukraine UV Burkina Faso (Upper Volta) UY Uruguay UZ Uzbekistan VC St. Vincent and The Grenadines (Northern Grenadines) and Windward Island VE Venezuela VI Redonda, Tortola and British Virgin Islands VM Vietnam VT Vatican City, Holy See WA Namibia WE West Bank WF Wallis and Futuna WI Western Sahara WQ Wake Island WS Western Samoa WZ Swaziland XA Ascension XC Channel Islands XE England XM Myanmar XN Northern Ireland XI Aland Island XR Slovak Republic XS Scotland XT Tristan Da Cunha XW Wales XY Canary Islands XX Other (Country not listed elsewhere) XZ Azores YI Yugoslavia YM Yemen ZA Zambia ZI Zimbabwe
BMF ISRP IRMs, Program Numbers and Block Header Validity Checks
Exhibit 3.24.38-6 BMF ISRP IRMs, Program Numbers and Block Header Validity Checks IRM 3.24.13 - Employment Tax Returns FORM(S) PROGRAM TAX CLASS DOC. CODE PRP Form 941, 2021 2nd Qtr Revision 11200 141 42 Form 941, 2022 1st Qtr Revision 11202 141 42 Form 941, 2022 2nd Qtr through 2023 4th Qtr 11204 141 42 Form 941, 2014 through 2016 Revisions 11209 141 42 Form 941, 2024 and 2025 Revisions 2017 through 2020 1st Qtr Revisions 2013 and Prior Revisions 11210 141 42 Form 941, 2020 2nd Qtr Revision 11211 141 42 Form 941, 2020 3rd Qtr Revision 11212 141 42 Form 941, 2021 1st Qtr Revision 11213 141 42 Form 941 / Form 941 (sp), 2026 and Later Revisions 11214 141 42 Form 941(PR), Form 941-SS, 2021 2nd Qtr Revision 11201 141 42 Form 941(PR), Form 941-SS, 2022 1st Qtr Revision 11203 141 42 Form 941(PR), Form 941-SS, 2022 2nd Qtr through 2023 4th Qtr 11207 141 42 Form 941(PR), Form 941-SS, 2014 through 2016 Revisions 11219 141 42 Form 941(PR), 2024 and 2025 Revisions 2017 through 2020 1st Qtr Revisions 2013 and Prior Revisions Form 941-SS, 2017 through 2020 1st Qtr Revisions and 2013 and Prior Revisions 11220 141 42 Form 941(PR),Form 941-SS, 2020 2nd Qtr Revision 11221 141 42 Form 941(PR),Form 941-SS, 2020 3rd Qtr Revision 11222 141 42 Form 941(PR), Form 941-SS, 2021 1st Qtr Revision 11223 141 42 Form 945, 2025 and Later Revisions 11250 144 40 Form 945 2024 and Prior Revisions 11260 144 40 Form CT-1, 2024 Revision 2019 and Prior Revisions 11300 711 45 Form CT-1, 2020 Revision 11301 711 45 Form CT-1, 2021 Revisions 11302 711 45 Form CT-1, 2022 Revision 11303 711 45 Form CT-1, 2023 Revision 11304 711 45 Form CT-1, 2025 and Later Revisions 11305 711 45 Form 943, 2021 Revision 11600 143 44 Form 943, 2022 Revision 11602 143 44 Form 943, 2023 Revision 11604 143 44 Form 943 / Form 943 (sp), 2025 and Later Revisions 11605 143 44 Form 943, 2024 Revision 2017 through 2019 Revisions 2013 and Prior Revisions 11608 143 44 Form 943, 2020 Revision 11609 143 44 Form 943, 2014 through 2016 Revisions 11611 143 44 Form 943(PR), 2021 Revision 11601 143 44 Form 943(PR), 2022 Revision 11603 143 44 Form 943(PR), 2023 Revision 11605 143 44 Form 943(PR), 2014 through 2016 Revisions 11616 143 44 Form 943(PR), 2024 Revision 2017 through 2019 Revisions 2013 and Prior Revisions 11617 143 44 Form 943(PR), 2020 Revision 11618 143 44 Form 944 , 944(SP), 2021 Revision 11650 149 43 Form 944 , 944(SP), 2022 Revision 11651 149 43 Form 944 , 944(SP), 2023 Revision 11652 149 43 Form 944 , 944(SP), 2025 and Later Revisions 11653 149 43 Form 944, Form 944(SP), 2014 through 2016 Revisions 11660 149 43 Form 944, Form 944(SP), 2024 Revision 2017 through 2019 Revisions 2013 and Prior Revisions 11661 149 43 Form 944, Form 944(SP), 2020 Revision 11662 149 43 Form 944 , 944(SP), 2021 Revision 11650 149 43 Form 944, 944(SP), 2022 Revision 11651 149 43 IRM 3.24.14 - Fiduciary Income Tax Returns Form(s) PROGRAM TAX CLASS DOC. CODE PRP Form 1041 (TY 2020 and Prior) 11900 244, 236 47 Form 1041 (TY 2021 and 2022) 11901 244, 236 47 Form 1041 (TY 2023 and Later) 11902 244, 236 47 Form 1041-N (Ogden only) 11910 239 47 Form 1041 QFT 11910 239 47 IRM 3.24.15 - Partnership Income Tax Returns Form(s) PROGRAM TAX CLASS DOC. CODE PRP Form 1065 12200 265, 267 48 Form 1065-B (TY 2017 and Prior) 12220 268 48 IRM 3.24.16 - Corporate Income Tax Returns Form(s) PROGRAM TAX CLASS DOC. CODE PRP Form 1120(TY 2022 and Prior) 11500 310, 311 50 Form 1120(TY 2023 and Later) 11504 310, 311 50 Form 1120–C (TY 2022 and Prior) 11540 303 54 Form 1120–C (TY 2023 and Later) 11541 303 54 Form 1120-F 11502 366, 367 51 Form 1120-FSC 11506 307 51 Form 1120-H 11501 371 50 Form 1120-L 11503 311 51 Form 1120-ND 11505 308 51 Form 1120-PC (TY 2022 and Prior) 11511 313 51 Form 1120-PC (TY 2023 and Later) 11512 313 51 Form 1120-REIT (TY 2022 and Prior) 11508 312 50 Form 1120-REIT (TY 2023 and Later) 11510 312 50 Form 1120-RIC (TY 2022 and Prior) 11509 305 50 Form 1120-RIC (TY 2023 and Later) 11513 305 50 Form 1120-S 12100 316 51 Form 1120-SF 11507 306 51 IRM 3.24.23 - Excise Tax Returns Form(s) PROGRAM TAX CLASS DOC. CODE PRP Form 11-C 12701 403 55 Form 720 11800 420 46 IRM 730 12702 413 58 Form 2290, Form 2290 (sp) 12300 495 52 IRM 3.24.25 - BMF International Miscellaneous Tax Returns (OSPC ONLY) Form(s) PROGRAM TAX CLASS DOC. CODE PRP Form 3520 12310 383 87 Form 3520-A 12320 382 89 Form 8288 11330 140 88 Form 8804 11340 129 20 IRM 3.24.106 - Estate Tax Returns Form(s) PROGRAM TAX CLASS DOC. CODE PRP Form 706 12400 506 56 Form 706-GS(D) 12403 559 21 Form 706-GS(T) 12404 529 21 Form 706-NA 12402 505 56 IRM 3.24.143 - Gift Tax Returns Form(s) PROGRAM TAX CLASS DOC. CODE PRP Form 709 12410 509 57 Form 709 NA, Non Refund 12412 509 57 Form 709 NA, Refund 12413 508 57 IRM 3.24.154 - Unemployment Tax Returns Form(s) PROGRAM TAX CLASS DOC. CODE PRP Form 940, Form 940(PR), Form 940 (sp), 2024 and Prior 11100 839, 840 41 Form 940, Form 940 (sp), 2025 and Later 11101 839, 840 41 IRM 3.24.213 - Real Estate Mortgage Investments Conduit Returns Form(s) PROGRAM TAX CLASS DOC. CODE PRP Form 1066 12201 360 53 IRM 3.24.249 - Fiscal Year Required Payments Form(s) PROGRAM TAX CLASS DOC. CODE PRP Form 8752 19000 223 11 IRM 3.37.110 - Chapter 3 Withholding Returns (OSPC ONLY) Form(s) PROGRAM TAX CLASS DOC. CODE PRP Form 1042 12500 125 26 Form 1042-S 71720 502 26 Form 1042-T 71700 501 26
Other ISRP IRMs, Program Numbers and Block Header Validity Checks
Exhibit 3.24.38-7 Other ISRP IRMs, Program Numbers and Block Header Validity Checks Note: For all 155xx and 455xx programs, Doc. Code 45 and Trans. Code 720 are valid. IRM 3.24.3 - Individual Tax Returns Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 1040 43110 43112 (1040 Prior Year) 43114 43116 43130 43170 43172 (ITIN Prior Year) 43210 43270 43810 (1040SP) 43812(1040SP Prior Year) 43820 (1040SP FP) 46120 46129 46140 13142 46145 46160 46180 46280 46121 46221 205, 206, 211, 212, 221, 222 31 Form 1040-SR 43120 (OTFP) 43122 (OTFP Prior Year) 43124 43220 (FP) 43910 (SP OTFP) 43912 (SP OTFP Prior Year) 43920 (SP FP) 205, 206 31 Form 1040-NR 46121 46124 (Prior Year Foreign) 46221 272, 273 31 Form 1040-SS 46127 46128 46227 46228 226, 227 36 Form 1040X 44400 205, 206, 211, 212, 221, 222 31 Form 1040-SFR 44630 210 33 IRM 3.24.7 - Delinquent Accounts Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 3177, 5768 15502 977 68 Form 3177 45502 277 68 Form 3177 72880 077 68 Form 5466-B 15507 977 68 Form 5466-B 45507 277 68 IRM 3.24.8 - Information Returns Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 1096 44310 569 007 69 Form 1097-BTC 44307 550 050 69 Form 1098 44312 581 353 69 Form 1098-C 44312 578 357 69 Form 1098-E 44312 584 358 69 Form 1098-F 44300 503 360 69 Form 1098-T 44312 583 359 69 Form 1098-Q 44311 574 355 69 Form 1099-A 44309 580 354 69 Form 1099-B 44301 579 021 69 Form 1099-C 44303 585 397 69 Form 1099-CAP 44303 573 029 69 Form 1099-DIV 44302 591 032 69 Form 1099-G 44303 586 026 69 Form 1099-INT 44300 592 033 69 Form 1099-K 44300 510 037 69 Form 1099-LS 44300 516 361 69 Form 1099-LTC 44300 593 034 69 Form 1099-MISC 44305 595 040 69 Form 1099-NEC 44300 571 571 69 Form 1099-OID 44304 596 060 69 Form 1099-PATR 44307 597 061 69 Form 1099-Q 44308 531 031 69 Form 1099-R 44306 598 025 69 Form 1099-S 44308 575 396 69 Form 1099-SA 44300 594 035 69 Form 1099-SB 44300 543 362 69 Form 3921 44317 525 048 69 Form 3922 44318 526 049 69 Form 5498 44313 528 022 69 Form 5498-ESA 44313 572 028 69 Form 5498-SA 44315 527 023 69 Form W-2G 44314 532 010 69 Form 1099-QA 44351 51A 514 66 Form 5498-QA 44352 52A 515 66 IRM 3.24.10 - Revenue Receipts Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 1041-ES 11920 217 60 Form 1040-ES, Form 1040-C, Form 3244 44200 220, 261 60 Form 3753 (BMF) 15501 145, 345, 445, 545, 745, 845 60 Form 3753 (BMF) 15501 245 60 Form 3753 (IMF) 45501 245 60 Form 3753 (IRAF) 45501 045 60 Form PJ710 (BMF) 15501 117 60 Various Forms (BMF) 15501 117, 118, 119, 124, 145, 148, 151, 158, 170, 176, 187 60 Various Forms (BMF) 15501 217, 218, 219, 224, 245, 248, 251, 258, 270, 276, 287 60 Various Forms (BMF) 15501 317, 318, 319, 324, 345, 348, 351, 358, 370, 376, 387 60 Various Forms (BMF) 15501 417, 418, 419, 424, 445, 448, 451, 458, 470, 476, 487 60 Various Forms (BMF) 15501 517, 518, 519, 524, 545, 548, 551, 558, 570, 576, 578 60 Various Forms (BMF) 15501 717, 718, 719, 724, 745, 748, 751, 758, 770, 776, 787 60 Various Forms (BMF) 15501 817, 818, 819, 824, 845, 848, 851, 858, 870, 876, 887 60 Various Forms (IMF) 45501 217, 218, 219, 224, 245, 248, 251, 258, 270, 276, 287 60 Various Forms (IRAF) 45501 017, 018, 019, 024, 045, 048, 051, 058, 070, 076, 087 60 IRM 3.24.12 - Exempt Organization Returns Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 990, CP140/CP 144, CP CP-411CP 414(2007 and Prior Years) 13110 490 39 Form 990-EZ (2007 and Prior Years) 13120 409 27 Form 990-PF 13131 491 34 Form 990-T 13141 393 32 Form 1041-A 13162 481 38 Form 1120-POL 13170 320 50 Form 4720 13161 471 38 Form 5227 13190 483 28 Form 5578 13160 984 35 Form 5768 15502 460 68 Form 990 (2008 -2013 Years), CP140, Form 144, CP411, CP414 13410 493 39 Form 990-EZ (2008-2015 Years) 13420 492 27 Form 8872 16010 462 Form 990 (2014 and 2015 Years), CP140, Form 144, CP411, CP414 13450 462 27 Form 990 (2016 and 2018 Years), CP140, Form 144, CP411, CP414 13452 462 27 Form 990 (2019 and Later Years), CP140, Form 144, CP411, CP414 13456 462 27 Form 990-EZ (2016 and Later Years) ISRP 13430 462 27 Form 990-EZ (2016 and Later Years) 13423 462 27 Form 990-EZ 527 (2016 and Later Years) 13424 462 27 IRM 3.24.21 - Credit and Account Transfers Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 3413 (BMF) 38620 251, 252 61 Form 3413 (BMF) 38620 151, 152, 351, 352, 451, 452, 551, 552, 751, 752, 851, 852 61 Form 3413 (IMF) 38600 251, 252 61 Form 3413 (IRAF) 38600 051 61 Form 3552 (BMF) 38621 251 61 Form 3552 (BMF) 38621 151, 351, 451, 551, 751, 851 61 Form 3552 (IMF) 38601 251 61 Form 3552 (IRAF) 38601 051 61 IRM 3.24.22 - Employee Plans Master File Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 5330 72860 435 18 Form 5330 72867 435 18 IRM 3.24.26 - Miscellaneous TE/GE Tax Returns Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 8038 13200 361 80 Form 8038-B 13211 385 80 Form 8038-CP 13210 388 80 Form 8038-G 13201 362 80 Form 8038-GC 13202 372 80 Form 8038-T 13203 374 80 Form 8038-TC 13212 386 80 Form 8328 13204 375 80 Form 8703 13250 301 80 IRM 3.24.27 - EP Return 5500-EZ Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 5500-EZ 72840 031 373 17 Form 5500-EZ 72841 031 373 17 IRM 3.24.28 - Foreign Account Tax Compliance General Purpose Program Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 3926 59702 222 97 Form 3926-A 59707 222 97 Form 3926 (Adjustments) 59706 222 97 Form 3927 59703 223 97 3.24.29 - SCRS Error Register Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP BMF Error Register 15900 207 77 BMF Reject Register 15901 203 77 EPMF/IRAF Error Register 72820 211 77 EPMF/IRAF Reject Register 72822 205 77 IMF Error Register 45900 210 77 IMF Reject Register 45901 204 77 IRP Error Register 44900 206 77 IRM 3.24.30 - SC Data Controls Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 813 38300 312 79 Form 2345 38300 311 79 Form 4028 38300 216 79 Form 4028-A 38300 310 79 IRM 3.24.50 - Performance Evaluation Reporting System Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 3081 59600 073 82 Form 4293 Employee Master Adjustment 59602 056 83 Form 5948 OFP Update 59602 057 83 Form 6489 Cum File Adjustment 59602 060 83 Employee Time Correction 59602 058 83 Salary Update 59602 055 83 IRM 3.24.133 - Remittance Processing System Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 11-C 15510 470, 476 70 Form 706 15510 570, 576 70 Form 706-GS(D) 15510 570, 576 70 Form 706-GS(T) 15510 570, 576 70 Form 706-NA 15510 570, 576 70 Form 709 15510 570, 576 70 Form 720 15510 470, 476 70 Form 730 15510 470, 476 70 Form 940, Form 940(PR) 15510 870, 876 70 Form 941, Form 941(PR), Form 941-SS 15510 170, 176 70 Form 943, Form 943(PR) 15510 170, 176 70 Form 944, , Form 944(SP) 15510 610 70 Form 945 15510 170, 176 70 Form 990 15510 470, 476 70 Form 990-EZ 15510 470, 476 70 Form 990-PF 15510 470, 476 70 Form 990-T 15510 370, 376 70 Form 1040, Form 1040-X 45500, 45510, 45520 270, 276 70 Form 1040A 45510, 45520 270, 276 70 Form 1040-ES, Form 1040-C, Form 3244 44201 220, 261 70 Form 1040-EZ 45510, 45520 270, 276 70 Form 1040-PR 45510 270, 276 70 Form 1040-SS 45510 270, 276 70 Form 1040-NR, Form 1040-NR-EZ 46900 270, 276 70 Form 1041 15510 270, 276 70 IRM 1041-A 15510 470, 476 70 Form 1041-ES 11921 217 70 Form 1041-QFT 15510 270, 276 70 Form 1042 15510 170, 176 70 Form 1065 15510 270, 276 70 Form 1065-B(2017 and Prior Years) 15510 270, 276 70 Form 1066 15510 370, 376 70 Form 1120, Form 1120-L 15510 370, 376 70 Form 1120-F 15510 370, 376 70 Form 1120-FSC 15510 370, 376 70 Form 1120-H 15510 370, 376 70 Form 1120-ND 15510 370, 376 70 Form 1120-PC 15510 370, 376 70 Form 1120-POL 15510 370, 376 70 Form 1120-REIT 15510 370, 376 70 Form 1120-RIC 15510 370, 376 70 Form 1120-S 15510 370, 376 70 Form 1120-SF 15510 370, 376 70 Form 2290 15510 470, 476 70 Form 4720 15510 470, 476 70 Form 4868 Extensions 44701, 44751 217 70 Form 5227 15510 470, 476 70 Form 8038-T 15510 370, 376 70 Form 8210, Form P2100, CP2102 15506 317, 318 70 Form 8752 15510 270, 276 70 Accelerated Payments (BMF) 15503 117, 118 70 Accelerated Payments (BMF) 15503 217, 218 70 Accelerated Payments (BMF) 15503 317, 318 70 Accelerated Payments (BMF) 15503 417, 418 70 Accelerated Payments (BMF) 15503 517, 518 70 Accelerated Payments (BMF) 15503 717, 718 70 Accelerated Payments (BMF) 15503 817, 818 70 Accelerated Payments (IMF) 45503 217, 218 70 Accelerated Payments (IRAF) 45503 017, 018 70 CP2000 45508 217, 218 70 CP2501, Notice NOT. 972 45506 217, 218 70 Form CT-1 15510 711 70 Deposit Fund Receipts 00003 X56 70 General Fund Receipts 00002 X57 70 Installment Agreement User Fees 00005 X57 70 Levy Payments (BMF) 15509 117, 118 70 Levy Payments (BMF) 15509 217, 218 70 Levy Payments (BMF) 15509 317, 318 70 Levy Payments (BMF) 15509 417, 418 70 Levy Payments (BMF) 15509 517, 518 70 Levy Payments (BMF) 15509 717, 718 70 Levy Payments (BMF) 15509 817, 818 70 Levy Payments (IMF) 45509 217, 218 70 Non-Master File Receipts 00001 627, 670, 676 70 Refund Repayments 00004 X45 70 Return Payment Vouchers 15520 170, 176 70 Return Payment Vouchers 15520 270, 276 70 Return Payment Vouchers 15520 270, 276 70 Return Payment Vouchers 15520 370, 376 70 Return Payment Vouchers 15520 470, 476 70 Return Payment Vouchers 15520 570, 576 70 Return Payment Vouchers 15520 770, 776 70 Return Payment Vouchers 15520 870, 876 70 Return Payment Vouchers 45520 270, 276 70 Splits/Multiples 00000 Various 70 Various Forms (BMF) 15504 117, 118 70 Various Forms (BMF) (Form 680/ Form 570) 15505 117, 118 70 Various Forms (BMF) 15504 217, 218 70 Various Forms (BMF) (Form 680/ Form 570) 15505 217, 218 70 Various Forms (BMF) 15504 317, 318 70 Various Forms (BMF) (Form 680/ Form 570) 15505 317, 318 70 Various Forms (BMF) 15504 417, 418 70 Various Forms (BMF) (Form 680/ Form 570) 15505 417, 418 70 Various Forms (BMF) 15504 517, 518 70 Various Forms (BMF) (Form 680/ Form 570) 15505 517, 518 70 Various Forms (BMF) 15504 717, 718 70 Various Forms (BMF) (Form 680/ Form 570) 15505 717, 718 70 Various Forms (BMF) 15504 817, 818 70 Various Forms (BMF) (Form 680/ Form 570) 15505 817, 818 70 Various Forms (IMF) 45504 217, 218 70 Various Forms (IMF) (Form 680/ Form 570) 45505 217, 218 70 Various Forms (IRAF) 45504 017, 018 70 Various Forms (IRAF) (Form 680/ Form 570) 45505 017, 018 70 IRM 3.24.162 - BOB Transcription Instructions Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP BMF BOBs 15910 213 78 EPMF/IRAF BOBs 72821 215 78 IMF BOBs 45910 214 78 IRP BOBs 44910 212 78 IRM 3.24.180 - Allocated Tips Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 8027 80310 170 93 Form 8027 Error Register 80319 175 93 IRM 3.24.183 - Planning and Control Data Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 8350 59701 221 92 Block Deletes Processed List 59705 176 92 IRM 3.24.212 - Applications for Extension of Time to File Tax Returns Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 2350, Form 4868 45502, 45508 277 68 Form 8892 15502 977 68 Form 4868 45501, 15501 277 68 Form 4868 (approved) 44700 217 60 Form 7004 11700 204,304 49 IRM 3.24.226 - Declaration for Electronic Filing Form(s) PROGRAM TAX CLASS DOC. CODE FORMAT CODE PRP Form 8453 42900 140 90 Form 8453-FE 12933 264 90 Form 8453-FE Multiples 12930 265 90
Program Number Look-up
Exhibit 3.24.38-8 Program Number Look-up Note: For all 155xx and 455xx programs, Doc. Code 45 and Trans. Code 720 are valid. PROGRAM FORM TAX CLASS DOC. CODE TRANS. CODE MFT FORMAT CODE IRM PRP 00000 Splits/Multiples Various IRM 3.24.133 70 00001 Non-Master File Receipts 627, 670, 676 IRM 3.24.133 70 00002 General Fund Receipts X57 IRM 3.24.133 70 00003 Deposit Fund Receipts X56 IRM 3.24.133 70 00004 Refund Repayments X45 IRM 3.24.133 70 00005 Installment Agreement User Fees X57 IRM 3.24.133 70 11100 Form 940, 2024 and Prior Revisions 839, 840 IRM 3.24.154 41 11100 Form 940(PR), 2022 and Prior Revisions 839, 840 IRM 3.24.154 41 11100 Form 940 (sp), 2023 and 2024 Revisions 839, 840 IRM 3.24.154 41 11101 Form 940, 2025 and Later Revisions 839, 840 IRM 3.24.154 41 11101 Form 940 (sp), 2025 and Later Revisions 839, 840 IRM 3.24.154 41 11200 Form 941, 2021 2nd Qtr Revision 141 IRM 3.24.13 42 11201 Form 941(PR), Form 941-SS, 2021 2nd Qtr Revision 141 IRM 3.24.13 42 11202 Form 941, 2022 1st Qtr Revision 141 IRM 3.24.13 42 11203 Form 941(PR), Form 941-SS, 2022 1st Qtr Revision 141 IRM 3.24.13 42 11204 Form 941, 2022 2nd Qtr through 2023 4th Qtr 141 IRM 3.24.13 42 11207 Form 941(PR), Form 941-SS, 2022 2nd Qtr through 2023 4th Qtr 141 IRM 3.24.13 42 11209 Form 941, 2014 through 2016 Revisions 141 IRM 3.24.13 42 11210 Form 941, 2024 and 2025 Revisions 2017 through 2020 1st Qtr Revisions 2013 and Prior Revisions 141 IRM 3.24.13 42 11211 Form 941, 2020 2nd Qtr Revision 141 IRM 3.24.13 42 11212 Form 941, 2020 3rd Qtr Revision 141 IRM 3.24.13 42 11213 Form 941, 2021 1st Qtr Revision 141 IRM 3.24.13 42 11204 Form 941 and Form 941(sp), 2026 and Later Revisions 141 IRM 3.24.13 42 11219 Form 941(PR), Form 941-SS, 2014 through 2016 Revisions 141 IRM 3.24.13 42 11220 Form 941(PR), Form 941-SS, 2024 and 2025 Revisions 2017 through 2020 1st Qtr Revisions 2013 and Prior Revisions 141 IRM 3.24.13 42 11221 Form 941(PR), Form 941-SS, 2020 2nd Qtr Revision 141 IRM 3.24.13 42 11222 Form 941(PR), Form 941-SS, 2020 3rd Qtr Revision 141 IRM 3.24.13 42 11223 Form 941(PR), Form 941-SS, 2021 1st Qtr Revision 141 IRM 3.24.13 42 11250 Form 945, 2025 and Later Revisions 144 IRM 3.24.13 40 11260 Form 945, 2024 and Prior Revisions 144 IRM 3.24.13 40 11300 Form CT-1 , 2024 Revisions 2019 and Prior Revisions 711 IRM 3.24.13 45 11301 Form CT-1, 2020 Revision 711 IRM 3.24.13 45 11302 Form CT-1, 2021 Revision 711 IRM 3.24.13 45 11303 Form CT-1, 2022 Revisions 711 IRM 3.24.13 45 11304 Form CT-1, 2023 Revision 711 IRM 3.24.13 45 11305 Form CT-1, 2025 and Later Revisions 411 IRM 3.24.13 45 11330 Form 8288 140 IRM 3.24.25 88 11340 Form 8804 129 IRM 3.24.25 20 11500 Form 1120, 2022 and prior 310, 311 IRM 3.24.16 50 11501 Form 1120-H 371 IRM 3.24.16 50 11502 Form 1120-F 366, 367 IRM 3.24.16 54 11503 Form 1120-L 311 IRM 3.24.16 51 11504 Form 1120, 2023 and Later 310, 311 IRM 3.24.16 50 11505 Form 1120-ND 308 IRM 3.24.16 51 11506 Form 1120-FSC 307 IRM 3.24.16 51 11507 Form 1120-SF 306 IRM 3.24.16 51 11508 Form 1120-REIT, 2022 and prior 312 IRM 3.24.16 50 11509 Form 1120-RIC, 2022 and prior 305 IRM 3.24.16 50 11510 Form 1120-REIT, 2023 and Later 312 IRM 3.24.16 50 11511 Form 1120-PC 313 IRM 3.24.16 51 11512 Form 1120-RIC, 2023 and Later 305 IRM 3.24.16 50 11540 Form 1120–C, 2022 and Prior 303 IRM 3.24.16 54 11541 Form 1120–C, 2023 and Later 303 IRM 3.24.16 54 11600 Form 943, 2021 Revision 143 IRM 3.24.13 44 11601 Form 943(PR), 2021 Revision 143 IRM 3.24.13 44 11602 Form 943, 2022 Revision 143 IRM 3.24.13 44 11603 Form 943(PR), 2022 Revision 143 IRM 3.24.13 44 11604 Form 943, 2023 Revision 143 IRM 3.24.13 44 11605 Form 943(PR), 2023 Revision 143 IRM 3.24.13 44 11606 Form 943Form 943 (sp), 2025 and Later Revision 143 IRM 3.24.13 44 11608 Form 943, 2024 Revisions 2017 through 2019 Revisions 2013 and Prior Revisions 143 IRM 3.24.13 44 11609 Form 943, 2020 Revision 143 IRM 3.24.13 44 11611 Form 943, 2014 through 2016 Revisions 143 IRM 3.24.13 44 11616 Form 943(PR), 2014 through 2016 Revisions 143 IRM 3.24.13 44 11617 Form 943(PR), 2024 Revision 2017 through 2019 Revisions 2013 and Prior Revisions 143 IRM 3.24.13 44 11618 Form 943(PR), 2020 Revision 143 IRM 3.24.13 44 11650 Form 944, Form 944(SP), 2021 Revision 149 IRM 3.24.13 43 11651 Form 944, Form 944(SP), 2022 Revision 149 IRM 3.24.13 43 11652 Form 944, Form 944(SP), 2023 Revision 149 IRM 3.24.13 43 11653 Form 944, Form 944(SP), 2025 ans Later Revisions 149 IRM 3.24.13 43 11660 Form 944, Form 944(SP), 2014 through 2016 Revisions 149 IRM 3.24.13 43 11661 Form 944, Form 944(SP), 2024 Revision 2017 through 2019 Revisions 2013 and Prior Revisions 149 IRM 3.24.13 43 11662 Form 944, Form 944(SP), 2020 Revision 149 IRM 3.24.13 43 11700 Form 7004 104, 204, 304, 504 IRM 3.24.212 49 11800 Form 720 420 IRM 3.24.23 46 11900 Form 1041 (TY 2020 and Prior) 244, 236 IRM 3.24.14 47 11901 Form 1041 (TY 2021 and 2022) 244, 236 IRM 3.24.14 47 11902 Form 1041 (TY 2023 and Later) 244, 236 IRM 3.24.14 47 11910 Form 1041-QFT 239 IRM 3.24.14 47 11911 Form 1041-N (Ogden only) 239 IRM 3.24.14 47 11920 Form 1041-ES 217 IRM 3.24.10 60 11921 Form 1041-ES 217 660 05 IRM 3.24.133 70 12100 Form 1120-S 316 IRM 3.24.16 51 12200 Form 1065 265, 267 IRM 3.24.15 48 12201 Form 1066 360 IRM 3.24.213 53 12220 Form 1065-B (TY 2017 and Prior ) 268 IRM 3.24.15 48 12300 Form 2290, Form 2290 (sp) 495 IRM 3.24.23 52 12310 Form 3520 383 IRM 3.24.25 87 12320 Form 3520-A 382 IRM 3.24.25 89 12400 Form 706 506 IRM 3.24.106 56 12402 Form 706-NA 505 IRM 3.24.106 56 12403 Form 706-GS(D) 559 IRM 3.24.106 21 12404 Form 706-GS(T) 529 IRM 3.24.106 21 12410 Form 709 509 IRM 3.24.143 57 12500 Form 1042 125 IRM 3.37.110 26 12701 Form 11C 403 IRM 3.24.23 55 12702 Form 730 413 IRM 3.24.23 58 12930 Form 8453–F Multiples 265 IRM 3.24.226 90 12933 Form 8453–F 264 IRM 3.24.226 90 13110 Form 990, CP140 /CP144, CP 411- CP 414 (2007 and Prior Years) 490 IRM 3.24.12 39 13120 Form 990-EZ (2007 and Prior Years) 409 IRM 3.24.12 27 13120 Form 990-EZ, 2008-2015 Years 492 IRM 3.24.12 27 13130 Form 5227 483 IRM 3.24.12 28 13131 Form 990-PF 491 IRM 3.24.12 34 13141 Form 990-T 393 IRM 3.24.12 32 13160 Form 5578 984 IRM 3.24.12 35 13161 Form 4720 471 IRM 3.24.12 38 13162 Form 1041-A 481 IRM 3.24.12 38 13170 Form 1120-POL 320 IRM 3.24.12 50 13200 Form 8038 361 IRM 3.24.26 80 13200 Form 8328 375 IRM 3.24.26 80 13200 Form 8038–CP 388 IRM 3.24.26 80 13200 Form 8038-G 362 IRM 3.24.26 80 13200 Form 8038-GC 372 IRM 3.24.26 80 13200 Form 8038-T 374 IRM 3.24.26 80 13211 Form 8038–B 385 IRM 3.24.26 80 13212 Form 8038–TC 386 IRM 3.24.26 80 13410 Form 990 (2008-2013 Years) 493 IRM 3.24.12 39 13420 Form 990-EZ (2009 and Later Years) 492 IRM 3.24.12 27 13423 Form 990-EZ (2016 and Later) 492 IRM 3.24.12 27 13424 Form 990-EZ 527 (2016 and Later) 492 IRM 3.24.12 27 13430 Form 990-EZ (2016 and Later) 492 IRM 3.24.12 27 13450 Form 990 (2014-2015 Years) 493 IRM 3.24.12 27 13452 Form 990 (2016-2018 Years) 493 IRM 3.24.12 27 13452 Form 990 (2019 and Later Years) 493 IRM 3.24.12 27 15500 Various BMF Payments IRM 3.24.133 70 15501 Form 3753 (BMF) 245 840 05, 06, 15 IRM 3.24.10 60 15501 Form 3753 (BMF) 145, 345, 445, 545, 745, 845 840 IRM 3.24.10 60 15501 Form PJ710 (BMF) 117 IRM 3.24.10 60 15501 Various Forms (BMF) 117, 118, 119, 124, 145, 148, 151, 158, 170, 176, 187 IRM 3.24.10 60 15501 Various Forms (BMF) 217, 218, 219, 224, 245, 248, 251, 258, 270, 276, 277, 287 05, 06, 15 IRM 3.24.10 60 15501 Various Forms (BMF) 317, 318, 319, 324, 345, 348, 351, 358, 370, 376, 387 IRM 3.24.10 60 15501 Various Forms (BMF) 417, 418, 419, 424, 445, 448, 451, 458, 470, 476, 487 IRM 3.24.10 60 15501 Various Forms (BMF) 517, 518, 519, 524, 545, 548, 551, 558, 570, 576, 578 IRM 3.24.10 60 15501 Various Forms (BMF) 717, 718, 719, 724, 745, 748, 751, 758, 770, 776, 787 IRM 3.24.10 60 15501 Various Forms (BMF) 817, 818, 819, 824, 845, 848, 851, 858, 870, 876, 887 IRM 3.24.10 60 15502 Form 8892 977 460 IRM 3.24.212 68 15502 Form 3177, 5768 977 460 IRM 3.24.7 68 15503 Accelerated Payments (BMF) 117, 118 670 01, 04, 11, 12, 14,16, 17 IRM 3.24.133 70 15503 Accelerated Payments (BMF) 217, 218 670 05, 06, 15 IRM 3.24.133 70 15503 Accelerated Payments (BMF) 317, 318 670 02, 07, 13, 33, 34, 46 IRM 3.24.133 70 15503 Accelerated Payments (BMF) 417, 418 670 03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76 IRM 3.24.133 70 15503 Accelerated Payments (BMF) 517, 518 670 51, 52, 77, 78 IRM 3.24.133 70 15503 Accelerated Payments (BMF) 717, 718 670 09 IRM 3.24.133 70 15503 Accelerated Payments (BMF) 817, 818 670 10 IRM 3.24.133 70 15504 Various Forms (BMF) 117, 118 640, 680, 690 01, 04, 08, 11, 12,14, 16,17 IRM 3.24.133 70 15504 Various Forms (BMF) 217, 218 640, 680, 690 05, 06, 15 IRM 3.24.133 70 15504 Various Forms (BMF) 317, 318 640, 680, 690 02, 07, 33, 34, 46 IRM 3.24.133 70 15504 Various Forms (BMF) 417, 418 640, 680, 690 03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76 IRM 3.24.133 70 15504 Various Forms (BMF) 517, 518 640, 680, 690 51, 52, 77, 78 IRM 3.24.133 70 15504 Various Forms (BMF) 717, 718 640, 680, 690 09 IRM 3.24.133 70 15504 Various Forms (BMF) 817, 818 640, 680, 690 10 IRM 3.24.133 70 15505 Various Forms (BMF) (680/570) 117, 118 680 01, 04, 08, 11, 12, 14, 16, 17 IRM 3.24.133 70 15505 Various Forms (BMF) (Form 680/ Form 570) 217, 218 680 05, 06, 15 IRM 3.24.133 70 15505 Various Forms (BMF) (Form 680/ Form 570) 317, 318 680 02, 07, 33, 34, 46 IRM 3.24.133 70 15505 Various Forms (BMF) (Form 680/ Form 570) 417, 418 680 03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76 IRM 3.24.133 70 15505 Various Forms (BMF) (Form 680/ Form 570) 517, 518 680 51, 52, 77, 78 IRM 3.24.133 70 15505 Various Forms (BMF) (Form 680/ Form 570) 717, 718 680 09 IRM 3.24.133 70 15505 Various Forms (BMF) (Form 680/ Form 570) 817, 818 680 10 IRM 3.24.133 70 15506 Form 8210, CP2100, CP2102 317, 318 640 13 IRM 3.24.133 70 15507 Form 5466-B 977 IRM 3.24.7 68 15509 Levy Payments (BMF) 117, 118 670, 680, 690, 694 01, 04, 08, 11, 12, 14, 16, 17 IRM 3.24.133 70 15509 Levy Payments (BMF) 217, 218 670, 680, 690, 694 05, 06, 15 IRM 3.24.133 70 15509 Levy Payments (BMF) 317, 318 670, 680, 690, 694 02, 07, 13, 33, 34, 46 IRM 3.24.133 70 15509 Levy Payments (BMF) 417, 418 670, 680, 690, 694 03, 36, 37, 40, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76 IRM 3.24.133 70 15509 Levy Payments (BMF) 517, 518 670, 680, 690, 694 51, 52, 71, 78 IRM 3.24.133 70 15509 Levy Payments (BMF) 717, 718 670, 680, 690, 694 09 IRM 3.24.133 70 15509 Levy Payments (BMF) 817, 818 670, 680, 690, 694 10 IRM 3.24.133 70 15510 Form 706 570, 576 610 52 IRM 3.24.133 70 15510 Form 709 570, 576 610 51 IRM 3.24.133 70 15510 Form 720 470, 476 610 03 IRM 3.24.133 70 15510 Form 730 470, 476 610 64 IRM 3.24.133 70 15510 Form 945 170, 176 610 16 IRM 3.24.133 70 15510 Form 990 470, 476 610 67 IRM 3.24.133 70 15510 Form 1041 270, 276 610 05 IRM 3.24.133 70 15510 Form 1042 170, 176 610 12 IRM 3.24.133 70 15510 Form 1065 270, 276 610 06 IRM 3.24.133 70 15510 Form 1066 370, 376 610 07 IRM 3.24.133 70 15510 Form 2290 470, 476 610 60 IRM 3.24.133 70 15510 Form 4720 470, 476 610 50 IRM 3.24.133 70 15510 Form 5227 470, 476 610 37 IRM 3.24.133 70 15510 Form 8752 270, 276 610 15 IRM 3.24.133 70 15510 Form 1041-A 470, 476 610 36 IRM 3.24.133 70 15510 Form 1041-QFT 470, 476 610 05 IRM 3.24.133 70 15510 Form 1065-B (2017 and Prior ) 270, 276 610 06 IRM 3.24.133 70 15510 Form 1120, Form 1120-L 370, 376 610 02 IRM 3.24.133 70 15510 Form 1120–F 370, 376 610 02 IRM 3.24.133 70 15510 Form 1120-FSC 370, 376 610 02 IRM 3.24.133 70 15510 Form 1120-H 370, 376 610 02 IRM 3.24.133 70 15510 Form 1120-ND 370, 376 610 02 IRM 3.24.133 70 15510 Form 1120-PC 370, 376 610 02 IRM 3.24.133 70 15510 Form 1120-POL 370, 376 610 02 IRM 3.24.133 70 15510 IRB 1120-REIT 370, 376 610 02 IRM 3.24.133 70 15510 Form 1120-RIC 370, 376 610 02 IRM 3.24.133 70 15510 Form 1120–S 370, 376 610 02 IRM 3.24.133 70 15510 Form 1120-SF 370, 376 610 02 IRM 3.24.133 70 15510 Form 11-C 470, 476 610 63 IRM 3.24.133 70 15510 Form 706-GS(D) 570, 576 610 78 IRM 3.24.133 70 15510 Form 706-GS(T) 570, 576 610 77 IRM 3.24.133 70 15510 Form 706-NA 570, 576 610 52 IRM 3.24.133 70 15510 Form 8038-T 370, 376 610 46 IRM 3.24.133 70 15510 Form 940, Form 940(PR)Form 940 (sp) 870, 876 610 10 IRM 3.24.133 70 15510 Form 941, Form 941(PR), Form 941-SS 170, 176 610 01 IRM 3.24.133 70 15510 Form 943, Form 943(PR) 170, 176 610 11 IRM 3.24.133 70 15510 Form 990-EZ 470, 476 610 67 IRM 3.24.133 70 15510 Form 990-PF 470, 476 610 44 IRM 3.24.133 70 15510 Form 990-T 370, 376 610 34 IRM 3.24.133 70 15510 Form CT-1 770, 776 610 09 IRM 3.24.133 70 15520 Return Payment Vouchers 170, 176 610 01, 04, 08, 11, 12, 14, 16, 17 IRM 3.24.133 70 15520 Return Payment Vouchers 270, 276 610 05, 15 IRM 3.24.133 70 15520 Return Payment Vouchers 270, 276 610 06 IRM 3.24.133 70 15520 Return Payment Vouchers 370, 376 610 02, 07, 33, 34, 46 IRM 3.24.133 70 15520 Return Payment Vouchers 470, 476 610 03, 36, 37, 44, 50, 60, 63, 64, 67,74, 76 IRM 3.24.133 70 15520 Return Payment Vouchers 570, 576 610 51, 52, 77, 78 IRM 3.24.133 70 15520 Return Payment Vouchers 770, 776 610 09 IRM 3.24.133 70 15520 Return Payment Vouchers 870, 876 610 10 IRM 3.24.133 70 15540 Form 8868 404 IRM 3.24.212 49 15560 Form 8868 (BMF) 404 IRM 3.24.212 49 15803 Form 3541 Manual Classification Record (FTC 4) 276 IRM 3.24.17 91 15803 Form 3541 Manual Comb. Ctrl. (FTC 1) 274 IRM 3.24.17 91 15803 Form 3541 Manual Delete (FTC D) 275 IRM 3.24.17 91 15803 Form 3541, Form 5891 Manual SCCF Adj. Record (FTC 3) 273 IRM 3.24.17 91 15803 Form 5517 FTD BOB Corr (FTC 6) 271 IRM 3.24.17 91 15803 Form 5890 Report Request (FTC C) 269 IRM 3.24.17 91 15803 Form 5890 Report Request (FTC T) 270 IRM 3.24.17 91 15803 Form 6143 FRB Verification (FTC S) 280 IRM 3.24.17 91 15803 Form 8164 Manual Header Corr. (FTC 2) 278 IRM 3.24.17 91 15803 Form 8712 FTD Variance Corrections/Deletions (FTC V) 268 IRM 3.24.17 91 15803 FTD BOB Correction Register (FTC B) 277 IRM 3.24.17 91 15803 FTD BOB Delete Register (FTC 7) 279 IRM 3.24.17 91 15803 FTD Error Register (FTC E) 266 IRM 3.24.17 91 15805 Form 2284, Form 8164, Form 8109, Form 8109-B, Form 8163 (FTC R) 267 IRM 3.24.17 91 15806 Missing FRB-Transmittal Delete Listing 273 IRM 3.24.17 91 15900 BMF Error Register 207 IRM 3.24.29 77 15901 BMF Reject Register 203 IRM 3.24.29 77 15910 BMF BOBs 213 IRM 3.24.162 78 16010 Form 8872 462 IRM 3.24.12 19000 Form 8752 223 IRM 3.24.249 11 33060 Form W-7A 008 IRM 3.24.259 100 35702 Form 6754 103 IRM 3.24.173 73 35706 Form 8199 167 IRM 3.24.176 84 35708 Form 5337 349 IRM 3.24.176 84 35709 Form 5337, Form 6162 349 IRM 3.24.176 84 35712 Form 6356 168 IRM 3.24.176 84 35713 Form 6897 349 IRM 3.24.176 84 35714 Form 8757 349 IRM 3.24.176 84 38300 Form 813 312 IRM 3.24.30 79 38300 Form 2345 311 IRM 3.24.30 79 38300 Form 4028 216 IRM 3.24.30 79 38300 Form 4028-A 310 IRM 3.24.30 79 38600 Form 3413 (IMF) 251, 252 370 05, 06, 15 IRM 3.24.21 61 38600 Form 3413 (IRAF) 051 370 29 IRM 3.24.21 61 38601 Form 3552 (IMF) 251 370 IRM 3.24.21 61 38601 Form 3552 (IRAF) 051 370 29 IRM 3.24.21 61 38620 Form 3413 (BMF) 151, 152, 351, 352, 451, 452, 551, 552, 751, 752, 851, 852 370 IRM 3.24.21 61 38620 Form 3413 (BMF) 251, 252 370 05, 06, 15 IRM 3.24.21 61 38621 Form 3552 (BMF) 251 370 05, 06, 15 IRM 3.24.21 61 38621 IRB 3552 (BMF) 151, 351, 451, 551, 751, 851 370 IRM 3.24.21 61 42900 Form 8453 140 IRM 3.24.226 90 43110 Form 1040 205, 206, 211, 212, 221, 222 IRM 3.24.3 31 43112 Form 1040 (Prior Year) 205, 206, 211, 212, 221, 222 IRM 3.24.3 31 43114 Form 1040 205, 206, 211, 212, 221, 222 IRM 3.24.3 31 43116 Form 1040 205, 206, 211, 212, 221, 222 IRM 3.24.3 31 43120 Form 1040-SR 205, 206 IRM 3.24.3 31 43122 Form 1040-SR 205, 206 IRM 3.24.3 31 43124 Form 1040-SR 205, 206 IRM 3.24.3 31 43130 Form 1040 205, 206, 211, 212, 221, 222 IRM 3.24.3 31 43170 Form 1040 205, 206, 211, 212, 221, 222 IRM 3.24.3 31 43210 Form 1040 205, 206, 211, 212, 221, 222 IRM 3.24.3 31 43220 Form 1040-SR 205, 206 IRM 3.24.3 31 43270 Form 1040 205, 206, 211, 212, 221, 222 IRM 3.24.3 31 43300 Form 8938 (All 1040s except 1040-NR) 201 IRM 3.24.28 97 43302 Form 8938 (All 1040s except 1040-NR) 201 IRM 3.24.28 97 43310 Form 8938 ( 1040-NR) 202 IRM 3.24.28 97 43312 Form 8938 ( 1040-NR) 202 IRM 3.24.28 97 43810 Form 1040 IRM 3.24.3 31 43812 Form 1040 IRM 3.24.3 31 43910 Form 1040-SR IRM 3.24.3 31 43912 Form 1040-SR IRM 3.24.3 31 43920 Form 1040-SR IRM 3.24.3 31 44200 Form 1040-ES, Form 1040-C, Form 3244 220, 261 IRM 3.24.10 60 44201 Form 1040-ES, Form 1040-C, Form 3244 220, 261 430 30 IRM 3.24.133 70 44300 Form 1099-NEC 571 571 IRM 3.24.8 69 44300 Form 1099-INT 592 033 IRM 3.24.8 69 44300 Form 1099-K 510 037 IRM 3.24.8 69 44300 Form 1099-LTC 593 034 IRM 3.24.8 69 44300 Form 1099-SA 594 035 IRM 3.24.8 69 44301 Form 1099-B 579 021 IRM 3.24.8 69 44302 Form 1099-DIV 591 032 IRM 3.24.8 69 44303 Form 1099-C 585 397 IRM 3.24.8 69 44303 Form 1099-CAP 573 029 IRM 3.24.8 69 44303 Form 1099-G 586 026 IRM 3.24.8 69 44304 Form 1099-OID 596 060 IRM 3.24.8 69 44305 Form 1099-MISC 595 040 IRM 3.24.8 69 44306 Form 1099-R 598 025 IRM 3.24.8 69 44307 Form 1097-BTC 550 050 IRM 3.24.8 69 44307 Form 1099-PATR 597 061 IRM 3.24.8 69 44308 Form 1099-S 575 396 IRM 3.24.8 69 44309 Form 1099-A 580 354 IRM 3.24.8 69 44310 Form 1096 569 69 007 IRM 3.24.8 69 44312 Form 1098 581 353 IRM 3.24.8 69 44312 Form 1098-C 578 357 IRM 3.24.8 69 44312 Form 1098-E 584 358 IRM 3.24.8 69 44312 Form 1098-T 583 359 IRM 3.24.8 69 44313 Form 5498 528 022 IRM 3.24.8 69 44313 Form 5498 ESA 572 028 IRM 3.24.8 69 44314 Form W-2G 532 010 IRM 3.24.8 69 44315 Form 5498-SA 527 023 IRM 3.24.8 69 44317 Form 3921 525 048 IRM 3.24.8 69 44318 Form 3922 526 049 IRM 3.24.8 69 44400 Form 1040-X 205, 206, 211, 212, 221, 222 IRM 3.24.3 31 44630 Form 1040 SFR 210 IRM 3.24.3 33 44700 Form 4868 (approved) 217 460 IRM 3.24.212 60 44701 Form 4868 Extensions 217 680 30 IRM 3.24.133 70 44900 IRP Error Register 206 IRM 3.24.29 77 44910 IRP BOBs 212 IRM 3.24.162 78 45500 Form 1040, Form 1040-X 211, 212, 221, 222 570, 610, 670 30 IRM 3.24.133 70 45501 Form 4868 277 IRM 3.24.212 68 45501 Form 3753 (IMF) 245 840 IRM 3.24.10 60 45501 Form 3753 (IRAF) 045 840 IRM 3.24.10 60 45501 Various Forms (IMF) 217, 218, 219, 224, 245, 248, 251, 258, 270, 276, 287 IRM 3.24.10 60 45501 Various Forms (IRAF) 017, 018, 019, 024, 045, 048, 051, 058, 070, 076, 087 IRM 3.24.10 60 45502 Form 3177 277 460 IRM 3.24.7 68 45502 Form 2350, Form 4868 277 460 IRM 3.24.212 68 45503 Accelerated Payments (IMF) 217, 218 670 30, 55 IRM 3.24.133 70 45503 Accelerated Payments (IRAF) 017, 018 670 29 IRM 3.24.133 70 45504 Various Forms (IMF) 217, 218 640, 680, 690 30 IRM 3.24.133 70 45504 Various Forms (IRAF) 017, 018 640, 680 29 IRM 3.24.133 70 45505 Various Forms (IMF) (680/570) 217, 218 680 30 IRM 3.24.133 70 45505 Various Forms (IRAF) (680/570) 017, 018 680 29 IRM 3.24.133 70 45506 CP2501, Notice NOT 972 217, 218 640 55 IRM 3.24.133 70 45507 Form 5466-B 277 IRM 3.24.7 68 45508 CP2000 217, 218 640 30 IRM 3.24.133 70 45509 Levy Payments (IMF) 217, 218 670, 680, 690, 694 30, 55 IRM 3.24.133 70 45510 Form 1040, Form 1040-X 211, 212, 221, 222 570, 610, 670 30 IRM 3.24.133 70 45510 Form 1040A 209, 210 610 30 IRM 3.24.133 70 45510 Form 1040-EZ 207, 208 610 30 IRM 3.24.133 70 45510 Form 1040-PR 227 610 30 IRM 3.24.133 70 45510 Form 1040-SS 226 610 30 IRM 3.24.133 70 45520 Form 1040, Form 1040-X 211, 212, 221, 222 570, 610, 670 30 IRM 3.24.133 70 45520 Form 1040A 209, 210 610 30 IRM 3.24.133 70 45520 Form 1040-EZ 207, 208 610 30 IRM 3.24.133 70 45520 Return Payment Vouchers 270, 276 610 30 IRM 3.24.133 70 45900 IMF Error Register 210 IRM 3.24.29 77 45901 IMF Reject Register 204 IRM 3.24.29 77 45910 IMF BOBs 214 IRM 3.24.162 78 46110 Form 1040 211, 212, 221, 222 IRM 3.24.3 31 46112 Form 1040 (Prior Year) 211, 212, 221, 222 IRM 3.24.3 31 46120 Form 1040-NR 272, 273 IRM 3.24.3 31 46121 Form 1040-NR 272, 273 IRM 3.24.3 31 46124 Form 1040–NR (Prior Year Foreign) 272, 273 IRM 3.24.3 31 46127 Form 1040-SS 226, 227 IRM 3.24.3 31 46128 Form 1040-SSA 226, 227 IRM 3.24.3 33 46140 Form 1040–NR 272, 273 IRM 3.24.3 31 46180 Form 1040-NR (sp) 272, 273 IRM 3.24.3 31 46210 Form 1040 211, 212, 221, 222 IRM 3.24.3 31 46220 Form 1040 211, 212, 221, 222 IRM 3.24.3 31 46221 Form 1040-NR 272, 273 IRM 3.24.3 31 46222 Form 1040-PR 227 IRM 3.24.3 36 46222 Form 1040-SS 226 IRM 3.24.3 36 46227 Form 1040-SS 226, 227 IRM 3.24.3 31 46228 Form 1040–SS (sp) 226, 227 IRM 3.24.3 31 46810 Form 1040 (sp) 211, 212, 221, 222 IRM 3.24.3 31 46900 Form 1040-NR, Form 1040-NR-EZ 272, 273 610 30 IRM 3.24.133 70 47132 Form 1040-EZ (Prior Year) 207, 208, 228 IRM 3.24.3 15 59600 Form 3081 073 IRM 3.24.50 82 59602 Form 4293 Employee Master Adjustment 056 IRM 3.24.50 83 59602 Form 5948 OFP Update 057 IRM 3.24.50 83 59602 Form 6489 Cum File Adjustment 060 IRM 3.24.50 83 59602 Employee Time Correction 058 IRM 3.24.50 83 59602 QR Record Correction 059 IRM 3.24.50 83 59602 Salary Update 055 IRM 3.24.50 83 59701 Form 8350 221 IRM 3.24.183 92 59702 Form 3926 222 IRM 3.24.28 97 59703 Form 3927 223 IRM 3.24.28 97 59705 Block Deletes Processed List 176 IRM 3.24.183 92 59706 Form 3926 (Adjustments) 222 IRM 3.24.28 97 59707 Form 3926A 222 IRM 3.24.28 97 71700 Form 1042-T 501 IRM 3.37.110 26 71720 Form 1042-S 502 IRM 3.37.110 26 72820 EPMF/IRAF Error Register 211 IRM 3.24.29 77 72821 EPMF/IRAF BOBs 215 IRM 3.24.162 78 72822 EPMF/IRAF Reject Register 205 IRM 3.24.29 77 72840 Form 5500–EZ 031 373 IRM 3.24.27 17 72860 Form 5330 435 IRM 3.24.22 18 72867 Form 5330 435 IRM 3.24.22 18 72880 Form 5558 (EPMF) 077 460 IRM 3.24.212 68 80310 Form 8027 170 IRM 3.24.180 93 80319 Form 8027 Error Register 175 IRM 3.24.180 93
Standard Abbreviations
Exhibit 3.24.38-9 Standard Abbreviations When it is necessary to shorten entries, the abbreviations listed below must be used, EXCEPT when used to determine the name control. Note: Enter plurals by adding an "S" at the end of the abbreviation as appropriate. NAME/OR PHRASE ABBREVIATION Accounting ACCTG Account ACCT Accounts ACCTS Administration ADMINSTR Administrator/Administrators ADM/ADMS America(n) AMER Associate ASSOC Association ASSN Bank BK Beneficiary BNFY Benefit BNFT Blue Cross/Blue Shield BC BS Brooks(s) BRK(S) Brotherhood BRTHD Brothers BROS Burg(s) BG(S) Business BUS Capital CPTAL Care of/in care of % (cannot be used on first name line) Casualty CSLTY Chapter CPTR Charitable CHBL Commission COMM Community CMNTY Company/Companies CO/COS Comptroller COMPTLR Computer CMPTR Consolidated CONS Construction CONSTRCTN Cooperative COOPRTV Corporation/Corporations CORP/CORPS Co-Trustee CO-TTEE Co-Trustees CO-TTEES Credit Union CU Data Processing DP Dated Jan. 16, 1987 Convert dates to MM-DD-YY format with hyphens. Do not enter date/dated/dtd or the alpha month. Deceased DECD Department DEPT Dependent DPNT Development DEV Doing business as, D/B/A, D.B.A DBA District DIST Division DIV Education ED Educational EDL Electrical ELECTRL Employee EMPLYE Employer EMPR Enterprises ENTRPRS Equity EQTY Executor/Executors EXTR Executive/Executives EXEC Family FMLY Family Trust FMLY TR Federal FED Federal Credit Union FCU Fiduciary FID Finance FIN Financial FINC First National Bank FNB Floor FL For the Benefit of, F/B/O, F.B.O FBO Funeral Trust FNRL TRST General GEN Government GOVT Group GRP Headquarters HDQTRS Health HLTH Holding/Holdings HLDNG/HLDNGS Hospital HOSP Hourly HRLY Human Development HMN DEV Human Resources HMN RES Incorporated INC Independent INDPNDNT Industry(ies) INDUST Institute, Institution INST Insurance INS International INTRNTL Investment, Investors INVEST Irrevocable IRRV Irrevocable Trust IRRV TRST Limited LTD Management MGMT Manager MGR Manufacturing MFG Marital Trust MRTL TRST Mental Health MEN HLTH Municipal MNCPL Mutual MUTL National NATL National Guard NATL GRD Non-exempt Charitable Trust NECT Opportunity OPRTNTY Partner PRTNR Partner Number PRTNR NO Partnership PRTNRSHP Pension PNSN Pension Plan PNSN PLAN Personal Representative PRSNL REP Plan PN Private PVT Professional Association PRO ASSN Professional Corporation PRO CORP Professional Service PRO SVC Products PRODT Profit Sharing PRFT SHR Railroad RR Real Estate REST Realty RLTY Registered Education Savings Plan RESP Retirement RTRMNT Revocable RVOC Revocable Trust RVOC TRST Salary(ies) SAL Savings SVNGS Savings and Loan S&L Self Employed SE Service SVC Settlement SETTL or STLMNT Small Corporation SC Stevedoring STVDG Strategic STRTGC Subsidiary SUBY Superannuation SUPPA Tax Free Savings Account TFSA Technology TLGY Telegraph TELG Telephone TEL Testamentary TEST Transportation TRANS Trust/Trusts TR/TRS Trustee/Trustees TTEE/TTEES Under the will of, U/W, under will UW Under agreement, U/A, Under agreement with UA Under Trust Agreement UTA United States US University UNIV US Air Force USAF US Army USA US Coast Guard USCG US Marine Corps USMC US Navy USN Voluntary Employee Benefit Association VEBA World WLD
Source: official text