Part 1. Organization, Finance and Management

Chapter 13. Statistics of Income Processing

Section 3. Document Management (Cont. 1)

1.13.3  Document Management (Cont. 1)

1.13.3.2 
Controlling Documents in the Corporation Programs

1.13.3.2.2 
Corporation Income Tax Returns

1.13.3.2.2.5 
Critical Case Returns

1.13.3.2.2.5.2 
Researching Corporations on the Critical Case List

1.13.3.2.2.5.2.2  (01-13-2012)
Analysis of Transcripts

  1. Document 6209, IRS Processing Codes and Information, includes a detailed explanation of the use of the various codes for specific applications and processing operations. SOI units (and SOI Coordinators) should confer with Critical Case Returns personnel in National Office to assure an adequate understanding of the codes in this book for critical case return follow-up.

  2. For some cases, the transcript will show that the corporation has received or applied for an extended return filing date (i.e., and extension of time for filing). This will show as transaction code 460. The unit continues to request "Specific" transcripts for these cases. They should note this on the critical case list.

  3. When a return has posted to the BMF, the DLN will appear along with the TC 150. The unit records this DLN and any re-file DLN. A re-file DLN is present, if the "Control DLN" is different from the "150" DLN.

    1. If the corporation filed the return at the researcher’s center (see first two digits of the control DLN), the unit obtains the return (or a copy) and places it under SOI control.

    2. If the corporation filed the return at another center, the researcher may update the center on STARTS so it will appear on the appropriate center’s Critical Case List.

    3. Once the researcher finds a DLN, he or she orders the return from files or the Federal Records Center (FRC), which may take one to two weeks. While waiting, the unit should recheck IDRS for any control base.

    4. If the return is charged out, the unit reorders the return and contacts the area in control of it in an attempt to obtain a photocopy.

    5. If charge-out information shows "Block Not In File (BNIF)," or "Document Not in File (DNIF)," the unit requests again the whole block or the return in an attempt to learn the whereabouts of the return.

    6. Certain transaction codes also may show the probable location of the return. Some of them include:

      Transaction Code Title Probable Location
      420 (sets "L" freeze) Examination Indicator AIMS data will identify submission processing center, or district office, Exam; or Appeals
      424 (sets "L" freeze) Examination Request Indicator AIMS data will identify submission processing center, LB&I office, SB/SE office or Appeals
      520 (in combination with "L" freeze) IRS Litigation Instituted AIMS data will identify submission processing center, or LB&I or SB/SE offices
      576 (in combination with "L" freeze) Unallowable Tax Hold AIMS Data will identify submission processing center, or LB&I or SB/SE offices
      610 (without posted TC 150) Remittance with Return Can indicate shelved full-paid return waiting to be processed-not in Returns Files Section
      922 URP Underreporter Underreporter

  4. The Audit Information Management System (AIMS) is another source of information about the status of a selected return. If the return information entered is no more than two or three weeks old, the unit contacts the area responsible for associating AIMS requests. They make a request for a photocopy from this function if the return is in its possession. If this return is a "non-select," the SOI unit generates an SCPL through STARTS upon controlling a photocopy.

  5. Identification of the filing requirements of a corporation is another method for finding its return. The IRS posts filing requirement codes (FR Codes) to the Entity Section of the Master File to identify the types of returns a taxpayer must file. Exhibit 1.13.3-9 lists the codes for Forms 1120 and 1065.

    1. The unit examines the name of the corporation as printed near the upper left corner of the transcript. If the name is different from that on the follow-up list, but the accounting period is unchanged, it is possible that the corporation may be operating under a new name. Checking the Old (prior) Name control field on the transcript can verify this.

    2. Sometimes the IRS may not require a corporation to file, or the corporation has changed status from an 1120 to another return type (e.g., 990-C). Then, the filing requirement might read "none," or the screen does not list the 1120. The unit annotates this on the Critical Case List.

    3. A filing requirement, "14" , or TC 590 with a closing code 14, shows this is a subsidiary corporation. The unit checks for a cross reference number. This may give the name of the parent. Researching the parent in Mergent is also useful.

  6. If transaction code (TC) 150 is not present on MFTRA, the unit checks for a TC 59X posting with closing codes. This can tell whether a return has been secured or if it is liable for filing. TC 590 shows that the corporation has no current tax liability, and, therefore, the IRS does not require that it file for that period. It can also mean that the return is in reject status, merged, or is in Adjustments. Collections generally enters TC 591 when the corporation has filed for bankruptcy or filed a final return. TC 599 shows that a taxable return was secured. Closing codes will corroborate this status.

  7. The unit continues to request periodically MFTRA transcripts or Screen displays, and researches IDRS for a control base or case update. A case history sheet is also kept that shows dates, type of research, and the results.

  8. Establishing a control base on IDRS for all aged returns is also helpful. It allows other areas to contact the SOI unit if they have the return. It also gives immediate access to an adjusted (290, 291) DLN, once the transaction posts to the Master File, without having to order another transcript.

1.13.3.2.2.5.3  (01-13-2012)
Reporting on Critical Case Research

  1. After researching corporations, the centers must report their findings to Statistics of Income in the remarks field on one of the STARTS Critical Case Screens.

  2. The returns on the STARTS Critical Case Screens are those which are possibly missing, filing an extension, filing with another company, or not filing at all (due to bankruptcy or lack of tax liability). It is crucial that centers report as much information as possible about a corporation so the National Office analysts can revise the critical case files. These timely updates at the centers will reduce the number of outstanding critical cases and diminish the effort associated with certain critical cases that go unresolved year after year.

  3. Unresolved critical cases remain on the critical case list for two (2) years before they are removed. Submission processing center information about the corporations assists the National Office analysts in their research since many analysts do not have IDRS access and may have difficulty gaining the information otherwise.

  4. The centers should continually monitor the status of the outstanding returns and update the remarks field when appropriate. National Office will notify the centers when they can end the research.

1.13.3.2.2.6  (01-13-2012)
Corporation Advance Data Requests

  1. For the SOI Year 2010 Corporation Study, the SOI edit units must process large returns, with certain sample codes by the Corporation Advance Data cutoff. National Office will notify the centers of these sample codes.

  2. National Office, in collaboration with the Bureau of Economic Analysis (BEA), will generate lists that are available on the STARTS system in the same format detailed above for the Critical Case returns. The list will identify corporations designated for advance data requests that are not currently in the file.

1.13.3.2.2.7  (01-13-2012)
Shipping Documents and Magnetic Media

  1. Addresses that the SOI control and edit units, as well as National Office, use when shipping documents, magnetic media, and other materials, are listed in Exhibit 1.13.3-6, "Shipping Schedule." The units complete Form 3210 (or STARTS facsimiles) and Form 3220 (applicable parts), "Mass Storage Media," to control the documents and magnetic tapes shipped among the processing centers.

1.13.3.2.3  (01-13-2012)
Special Projects

  1. Special projects require either the photocopying or scanning of specific forms attached to the corporation returns selected for the annual SOI Corporation Study, and the pulling of specific corporation returns for biennial and quadrennial studies.

  2. The photocopy instructions stated below for Special Project SOI studies pertain to "paper" filed Form 1120-series returns. Electronically filed (E-Filed) Form 1120-series returns and any associated E-Filed Forms 1118, 5471, 5735, 8858, and 8865 are already under SOI control in the Ogden database system. Photocopies of these E-Filed documents are not required.

1.13.3.2.3.1  (01-13-2012)
Forms 1118 Study, SOI Years 2010 and 2011

  1. For the SOI Year 2010 and 2011 studies, SOI will not photocopy documents. SOI edits the "paper-filed" Forms 1118 from scanned images.

1.13.3.2.3.2  (01-13-2012)
Forms 5471 Study

  1. Beginning with the SOI Year 2006 Corporation Study, SOI will not photocopy Forms 5471. SOI edits "paper-filed" Forms 5471 from scanned images.

1.13.3.2.3.3  (01-13-2012)
Forms 8865 Study

  1. Beginning with the SOI Year 2008 Corporation and Partnership Studies, SOI will not photocopy Forms 8865. SOI edits "paper-filed" Forms 8865 from scanned images.

1.13.3.2.3.4  (01-13-2012)
Forms 8858 Study

  1. Beginning with the SOI Year 2006 Corporation Study, SOI will not photocopy Forms 8858. SOI edits "paper-filed" Forms 8858 from scanned images.

1.13.3.2.4  (01-13-2012)
Partnership Returns of Income

  1. This section provides instructions to centers for controlling Forms 1065, Partnership Returns of Income; Forms 1065-B, Electing Large Partnerships; and, related documents, for the SOI Year 2010 and 2011 Programs.

  2. In this study the Enterprise Computing Center - Martinsburg (ECC-MTB) extracts and reformats partnership data from the Business Master File (BMF). It also does pre-edit processing on the data. ECC-MTB transmits the reformatted data to the Ogden Submission Processing Center where SOI programmers load it into the SOI Partnership on-line editing application.

  3. SOI renders all of these Modern e-File (MeF) returns into images, which the SOI editors view in a split-screen environment when editing. In addition, SOI began extracting and loading data from some of the forms and schedules into the partnership application database.

  4. The editing of SOI partnership returns occurs at both the Cincinnati and Ogden Submission Processing Centers.

  5. Submission processing center SOI control units hold the selected partnership documents. They are responsible for ensuring that all of the attachments are associated with either a "parent" Form 1065, U.S. Return of Partnership Income, or Form 1065-B, U.S. Return of Income for Electing Large Partnerships. Attachments include the following:

    • Schedule C (Form 1065), Additional Information for Schedule M-3 Filers.

    • Schedule D (Form 1065), Capital Gains and Losses.

    • Schedule F (Form 1040), Profit or Loss From Farming.

    • Schedule M-3 (Form 1065), Net Income (Loss) Reconciliation for Certain Partnerships.

    • Form 3468, Computation of Investment Credit.

    • Form 3800, General Business Credit.

    • Form 4562, Depreciation and Amortization.

    • Form 4797, Sales of Business Property.

    • Form 5884, Work Opportunity Credit.

    • Form 5884-B, New Hire Retention Credit

    • Form 6765, Credit for Increasing Research Activities.

    • Form 8820, Orphan Drug Credit.

    • Form 8824, Like-Kind Exchange.

    • Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation.

    • Form 8834, Qualified Plug-In Electric and Electric Vehicle Credit.

    • Form 8844, Empowerment Zone Employment Credit.

    • Form 8845, Indian Employment Credit.

    • Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.

    • Form 8864, Biodiesel and Renewable Diesel Fuels Credit.

    • Form 8874, New Markets Credit.

    • Form 8881, Credit for Small Employer Pension Plan Startup Costs.

    • Form 8882, Credit for Employer-Provided Child Care Facilities and Services.

    • Form 8896, Low Sulfur Diesel Fuel Production Credit.

    • Form 8903, Domestic Production Activities Deduction.

    • Form 8910, Alternative Motor Vehicle Credit.

    • Form 8911, Alternative Fuel Vehicle Refueling Property Credit.

    • Form 8925, Report of Employer-Owned Life Insurance Contracts.

    • Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit.

    • Form 8752, Required Payment or Refund Under Section 7519.

    • Form 8941, Credit for Small Employer Health Insurance Premiums

  6. National Office will notify Cincinnati and Ogden edit unit managers when to begin ordering returns via STARTS from the selecting submission processing centers. A Partnership Study is completed when analysts from National Office conduct a "closeout" in Ogden. IRM 1.13.3.2.4.3 contains more information about this.

1.13.3.2.4.1  (01-13-2012)
Special Editing Instructions

  1. Sometimes returns are selected a second time, though with the assignment of a different cycle, page, and line. The SOI edit unit processes these returns according to the instructions in the Statistical Editing of Partnerships document. These returns have certain identification data that the edit unit collects for statistical purposes. The SOI control units treat these duplicates as regular returns, but should note on the Selection Sheets and in STARTS that ECC-MTB has selected a return for a second time.

  2. When the Ogden Submission Processing Center computer systems analyst loads a new cycle via FTP, the analyst notifies the Cincinnati and Ogden edit unit managers of the new set of cycles of returns now available for editing. This insures that the manager only orders returns corresponding to the database records. The manager requests returns via STARTS.

  3. The edit unit uses STARTS to release partnerships returns. Return release lists are produced from STARTS similar to what is done for 1040 and 1120 returns after editing and quality review have been completed.

1.13.3.2.4.2  (01-13-2012)
Scanning Documents Before Edit and Test Resolution

  1. Before editing, the centers scan partnership returns.

  2. Scanning creates an historical file for later study by both SOI National Office personnel and SOI customers. Each processing center is responsible for determining whether the SOI control unit, or edit unit, scans the selected returns. Only IRS personnel can scan returns.

  3. SCRIPS scans Schedules K-1, Partner's Share of Income, Credits, Deductions, etc. These images are merged with the SOI selected partnership images.

  4. Scanning procedures include:

    1. Viewing the return on the computer monitor while scanning the return to make sure that any pages requiring re-scanning (e.g., two pages on top of each other, or a slanted page) are completed at that time.

    2. Examining the entire scanned image of the return and all supporting schedules and attachments (except Schedules K-1) during the quality review phase to ensure all the images are readable, including the pages oriented in landscape mode.

    3. Reviewing STARTS reports that identify returns available for releasing.

1.13.3.2.4.3  (01-13-2012)
Closeout Procedures

  1. Each study year there is a preliminary editing cutoff in mid-November. All returns selected through ECC-MTB selection Cycle 40 are edited in time to meet the preliminary data cutoff date. To ensure inclusion of all available returns selected through this cycle, the centers do the following:

    Function Action
    SOI edit units Using STARTS order all returns selected through the cutoff cycle in time to edit them prior to the established cutoff date.
    SOI control units Provide all returns immediately that the SOI edit unit orders
    SOI edit units Complete editing of all available returns up to and including the cutoff cycle before editing returns from later cycles

  2. Close to the program completion deadline, National Office will notify the centers of any partnership documents that ECC-MTB did not sample, but that they should pull and process. In addition, the centers will continue looking for the remaining missing selected partnerships. Upon finding these documents, the control units will send them to the edit units.

  3. The centers retain documents according to the Records Control Schedule IRM.

1.13.3.3  (01-13-2012)
Controlling Documents in the Individual Programs

  1. This section of the Internal Revenue Manual (IRM) describes the controlling and shipping of documents selected for the Statistics of Income (SOI) Individual Programs.

1.13.3.3.1  (01-13-2012)
Selected Documents

  1. Studies in this program include the annual Individual/Sole Proprietorship Study, quadrennial Individual Foreign Study and annual Sales of Capital Assets (SOCA) Study. Some documents that SOI edits in its individual income tax return samples are:

    • Forms 1040 and 1040A, U.S. Individual Income Tax Returns.

    • Forms 1040EZ, Income Tax Returns for Single and Joint Filers with No Dependents.

    • Schedule A, Itemized Deductions.

    • Schedule B, Interest and Dividend Income.

    • Schedule C, Profit or Loss From Business.

    • Schedule D, Capital Gains and Losses.

    • Form 1116, Foreign Tax Credit.

    • Form 2555, Foreign Earned Income.

    • Form 4562, Depreciation and Amortization.

1.13.3.3.2  (01-13-2012)
Individual Income Tax Program

  1. Sampling begins in Cycle 201204 for the Tax Year (TY) 2011 Individual/Sole Proprietorship Study. SOI edit units process all of the selected documents, beginning with the 201204 pull, between May 2012 and April 2013.Exhibit 1.13.3-10 contains information about the editor training and program deadlines.

  2. For TY 2011, the edit units at the Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers process the returns that SOI selected for the sample. The Austin, Cincinnati, Fresno, and Kansas City units will also edit many of these returns for the Sales of Capital Assets (SOCA) study between June 2012 and May 2013.

  3. When the edit units begin production, the editing system (called PRISM) selects for editing some Forms 1040EZ, 1040A and 1040, which the SOI control units normally do not pull. PRISM transmits this information to STARTS each cycle. The SOI control units generate Forms 1040EZ, 1040A and 1040 charge-outs from STARTS and pull the returns. Upon controlling these documents, the control unit updates STARTS. This action makes them available for ordering.

1.13.3.3.2.1  (01-13-2012)
Special Photocopying Instructions

  1. Control and edit units photocopy documents for several projects that are part of the major studies. Exhibit 1.13.3-6 provides the photocopying criteria and shipping addresses. Timely photocopying, shipping, and updating of STARTS, ensures the documents are available for either ordering or releasing.

1.13.3.3.2.2  (01-13-2012)
Special Closeout Procedures

  1. During 2011 and 2012, while the SOI control units and edit units at the submission processing centers are controlling and editing returns, the Cincinnati computer programmers are carrying out special closeout procedures for both the Tax Year (TY) 2010 and 2011 programs, respectively.

1.13.3.3.2.2.1  (01-13-2012)
Tax Year 2011

  1. Editing of returns for the TY 2011 Individual SOI program begins in May 2012. During 2012 and 2013 there are several program completion dates that the processing and non-processing centers have to meet. Exhibit 1.13.3-10 and Exhibit 1.13.3-11 describe the deadlines.

  2. The Cincinnati Submission Processing Center meets the TY 2011 Individual Advance Data closeout deadline by:

    1. Scheduling the PRISM Advance Data computer run (that SOI National Office will determine at a later date).

    2. Creating a file from the computer run, which contains all of the records on PRISM for cycles 201204 through 201238.

    3. Assigning, per National Office direction, the "actual processing status" code to the return status indicator (RSI) field for each record.

    4. Leaving the return status indicator (RSI) fields "null" for all of the records on the file that the processing centers did not completely process.

    5. Setting only the extraction cycle indicator field for complete records.

    6. Employing File Transfer Protocol (FTP) to send the file and a count of the file report to SOI National Office. After reviewing the file, SOI National Office will transmit a copy of the file to the Office of Tax Analysis (OTA) in Treasury and to other users.

  3. For the TY 2011 Complete Report closeout, the Cincinnati Submission Processing Center does the following:

    1. Schedules the PRISM Complete Report computer run (that SOI National Office will determine at a later date), which creates a file that contains all of the records on PRISM for cycles 201204 through 201254.

    2. Leaves the return status indicator (RSI) fields "null" for all of the records on the file that the edit units did not completely process.

    3. Sets the extraction cycle indicator field for each record.

    4. Employs File Transfer Protocol (FTP) to send the file and a count of the file report to SOI National Office. After reviewing the file, SOI National Office will transmit a copy of the file to the Office of Tax Analysis (OTA) in Treasury and to other users.

1.13.3.3.2.2.2  (01-13-2012)
Tax Year 2010

  1. Editing of returns for the TY 2010 Individual SOI program began in May 2011. During 2011 and 2012 there are several program completion dates that the processing and non-processing centers have to meet. Exhibit 1.13.3-10 and Exhibit 1.13.3-11 describe the deadlines.

  2. The Cincinnati Submission Processing Center meets the TY 2010 Individual Advance Data closeout deadline by:

    1. Scheduling the PRISM Advance Data computer run (that SOI National Office will determine at a later date).

    2. Creating a file from the computer run, which contains all of the records on PRISM for cycles 201104 through 201138.

    3. Assigning, per National Office direction, the "actual processing status" code to the return status indicator (RSI) field for each record.

    4. Leaving the return status indicator (RSI) fields "null" for all of the records on the file that the processing centers did not completely process.

    5. Setting only the extraction cycle indicator field for complete records.

    6. Employing File Transfer Protocol (FTP) to send the file and a count of the file report to SOI National Office. After reviewing the file, SOI National Office will transmit a copy of the file to the Office of Tax Analysis (OTA) in Treasury and to other users.

  3. For the TY 2010 Complete Report closeout, the Cincinnati Submission Processing Center does the following:

    1. Schedules the PRISM Complete Report computer run (that SOI National Office will determine at a later date), which creates a file that contains all of the records on PRISM for cycles 201104 through 201153.

    2. Leaves the return status indicator (RSI) fields "null" for all of the records on the file that the edit units did not completely process.

    3. Sets the extraction cycle indicator field for each record.

    4. Employs File Transfer Protocol (FTP) to send the file and a count of the file report to SOI National Office. After reviewing the file, SOI National Office will transmit a copy of the file to the Office of Tax Analysis (OTA) in Treasury and to other users.

1.13.3.3.2.3  (01-13-2012)
Controlling Files and Tapes at the Cincinnati Submission Processing Center and the Detroit Computing Center

  1. The Cincinnati Submission Processing Center controls all incoming files from the Enterprise Computing Center - Martinsburg (ECC-MTB), including those for the Project Individual SOI Modernization (PRISM) system and the Statistics of Income Automated Return Tracking System (STARTS), and transmits composite data files to National Office as directed.

  2. Cincinnati acknowledges receipt of all the files that the ECC-MTB sends or transmits. If the center cannot read, or correctly process, the files, it immediately contacts the Network Operations Command Center (NOCC) to request replacement tapes ((202) 283-6622).

  3. The Mass Media and Control Handbook IRM contains instructions for completing a Form 3220, Mass Storage Media, that the center sends along with the files, if it sent the files on magnetic tapes.

  4. Exhibit 1.13.3-6 lists the National Office addresses. Cincinnati should follow a procedure that ensures the most expeditious receipt of the data for processing in National Office. The preferred procedure is File Transfer Protocol (FTP).

  5. Exhibit 1.13.3-12 contains the Disposition Schedule, which insures that the centers maintain reports and tapes for a specific period to meet all program requirements before their disposition.

1.13.3.3.3  (01-13-2012)
Special Studies

  1. Some returns in the TY 2011 Individual/Sole Proprietorship Study are part of special studies. One is the Sales of Capital Assets (SOCA) study.

1.13.3.3.3.1  (01-13-2012)
Sales of Capital Assets (SOCA) Study

  1. The SOI sampling program at the Enterprise Computing Center - Martinsburg (ECC-MTB) identifies returns in the Sales of Capital Assets (SOCA) Panel Study. Distinguishing these returns from others at this early stage enables SOI edit units to plan more effectively the completion of this annual program. All these returns are edited first through the Project Individual SOI Modernization (PRISM) on-line editing system.

  2. PRISM also identifies returns for the SOCA study. On occasion, the ECC-MTB sampling program does not identify some panel returns because the information is incomplete, inaccurate or unexpected. The SOI edit sites flag these returns during editing (See Exhibit 1.13.3-13).

  3. Editing of SOCA returns occurs on a first-in, first-out (FIFO) basis. Immediately following complete editing, the centers ship the original returns back to the selecting center through STARTS. They do not return photocopies, but instead destroy them after the program completion date.

1.13.3.3.3.2  (01-13-2012)
National Research Program

  1. The National Research Program (NRP) selects some of the returns in the SOI 1040 sample each year. The NRP column on the IMF STARTS Release Workgroup Control Sheet identifies returns the SOI edit units send to the NRP unit at the Cincinnati Submission Processing Center. The address of the NRP unit is below:

    Attn: NRP Unit - Stop 826G
    Internal Revenue Service
    201 W. Rivercenter Blvd.
    Covington, KY 41019

1.13.3.4  (01-13-2012)
Controlling Documents in the Special Studies Programs

  1. This section of the Internal Revenue Manual (IRM) describes the controlling and shipping of documents selected for studies that the Special Studies Branch supervises for Statistics of Income (SOI).

1.13.3.4.1  (01-13-2012)
Selected Documents

  1. Documents that SOI samples for these studies include:

    • Forms 706, United States Estate Tax Returns

    • Forms 706-NA, United States Nonresident Alien Estate Tax Returns

    • Forms 709, United States Gift (and Generation-Skipping Transfer) Tax Returns

    • Forms 990, Returns of Organization Exempt from Income Tax

    • Forms 990-PF, Returns of Private Foundation

    • Forms 990-T, Exempt Organization Business Income Tax Returns

    • Forms 1118, Foreign Tax Credit-Corporations

    • Forms 5227, Split-Interest Trust Information Returns

    • Forms 5471, Information Returns of U.S. Persons With Respect To Certain Foreign Corporations

    • Forms 8038, Information Returns for Tax-Exempt Private Activity Bond Issues

    • Forms 8038-G, Information Returns for Tax-Exempt Governmental Obligations

    • Forms 8038-T, Arbitrage Rebates or Penalties

    • Forms 8038-CP: Return for Credit Payments to Issuers of Qualified Bonds

    • Forms 8038-TC: Information Return for Tax Credit Bonds

    • Forms 8832, Entity Classification Elections

    • Forms 8865, Returns of U.S. Persons With Respect To Certain Foreign Partnerships

  2. The Cincinnati and Ogden Submission Processing Centers are the processing sites for editing and error resolving the information in the documents selected for these studies. Exhibit 1.13.3-14 and Exhibit 1.13.3-15 list the studies and their processing schedules.

1.13.3.4.2  (01-13-2012)
Controlling Forms 706, 706-NA, and 709

  1. Forms 706, United States Estate Tax Returns

    1. Estate tax returns are processed at the Cincinnati Submission Processing Center in 2010 and 2011 on a first-in, first-out basis, and released back to the selecting center within six (6) weeks of receipt of the shipment in the edit unit. Priority is given to returns filed for victims of terrorist attacks, and to returns with gross estates of $5 million or more. Timely updating of STARTS is important because delays in the SOI processing adversely affect the acquisition of these documents by other IRS functions, such as SB/SE.

    2. On occasion, a return may not contain all of the schedules or related documents that require editing. The edit unit manager determines whether the unit enters the available information into the editing system, or holds the information until the missing schedules are found. In some cases, the manager may decide to contact the preparer of the return to obtain missing information.

    3. The center scans all estate tax returns, which SOI selected for processing, before editing. After scanning a group of returns, the edit unit verifies the batch by comparing the SSNs with those listed on the Form 706 Image List. It reviews each image for legibility and completeness before releasing the return to the edit unit. The unit re-scans returns if some images are illegible.

    4. Both the control units and edit units photocopy only on an exception basis. Situations arise when only a photocopy is available for SOI processing. For example, another function requests the original return, making it unavailable for shipment; or, the edit unit cannot process completely the document within six weeks. In those cases when a unit must photocopy, it needs to make clear and legible photocopies because it may have difficulty obtaining released, or re-filed, returns. Illegible photocopies hinder the unit’s editing task, including meeting its program deadline.

    5. The units can use the checklist below when scanning or photocopying Forms 706 and attachments:

      Information Items "Scanned
      (Photocopied)? "
      Yes/No
      All pages, front and back of Forms 706  
      All attachments and continuation sheets for Schedules A to S  
      Forms 712  
      Death Certificate  
      Will  
      Trust Instruments  
      All gift tax returns (Forms 709) and attachments  
      Any additional information provided by the filer detailing the assets of the estate (real estate appraisals are not necessary)  

  2. Forms 706-NA, Nonresident Alien Estate Tax Returns

    1. The SOI control unit at the Cincinnati Submission Processing Center pulls every Form 706-NA that individuals file at the center. The Enterprise Computing Center - Martinsburg (ECC-MTB) creates charge-outs for these documents; however, the control unit must enter into STARTS a brief description of each controlled document (e.g., EIN, DLN, etc.) when charge-outs for these documents do not exist.

    2. The other submission processing centers send any Forms 706-NA, filed at their centers, to Cincinnati, the designated document control site. Once the center receives the documents, Files then routes them to the Cincinnati SOI Control Unit.

    3. Once received, the center scans the returns. After scanning, the edit unit reviews each image for legibility and completeness. The unit re-scans returns, if some images are illegible.

    4. For PY 2010, PY 2011, and PY 2012 the Cincinnati Submission Processing Center is the edit site for perfecting these forms and data entry.

  3. Forms 709, United States Gift (and Generation-Skipping Transfer) Tax Returns

    1. The SOI Control unit at the Cincinnati Submission Processing Center uses STARTS to obtain information about the pulling of taxpayer folders that contain Forms 709.

    2. The SOI edit unit at the center uses STARTS to order the selected documents that it will edit.

    3. Either the edit unit or control unit at the center scans all of the returns in the study. After scanning a group of returns, it compares the SSNs with those listed on the Form 709 Image List to verify completion of scanning of the returns in a STARTS release workgroup. It also reviews each image for legibility and completeness before releasing each return in the workgroup. The unit re-scans returns if some images are illegible.

    4. Both the control unit and edit unit photocopy only on an exception basis. Situations may arise when only a photocopy is available for SOI processing. In those cases where a unit must photocopy, the unit needs to make clear and legible photocopies, because it may have difficulty obtaining the released or re-filed original. Illegible photocopies hinder the editing task. In cases where photocopying of returns is necessary, all gift tax returns present in a taxpayer folder, as well as all attachments, are copied.

    5. Upon completion of the editing task, STARTS releases the returns back to the originating center.

1.13.3.4.3  (01-13-2012)
Controlling the Forms 990 Series and Forms 4720 and 5227

  1. This section describes the controlling and shipping of Forms 990, 990-PF, 990-T, 4720, and 5227. Exhibit 1.13.3-14 and Exhibit 1.13.3-15 specify project start-up dates and cutoff dates by cycle for these documents. Each return sampling cycle, the SEIN database is searched for images of selected returns. A code is inserted into STARTS indicating the presence or absence of an image. The SOI control clerk at the Ogden Submission Processing Center (OSPC) will receive return charge-outs for any returns not having a SEIN image and will search for paper copies stored on holding shelves prior to sending returns back to the Files function. Retrieved paper returns are forwarded to the SEIN unit, scanned, and then returned to the SOI control clerk. The control clerk will hold paper copies until fact-of-editing from a SEIN image is verified.

  2. For each of the Forms 990-series, 4720, and 5227 studies, the SOI control clerk periodically reviews reports from STARTS that list all selected returns having no image available. If the paper return was not retrieved from the holding shelves and sent to SEIN for scanning, the SOI control clerk requests the paper return from Files. OSPC must place special emphasis on accounting for all selected returns, especially those critical cases with sample code classifications of 37 and 46 (Form 990); 79 (Form 990-T); 16, 17, and 23 (Form 990-PF); and, 43, 53, 63, and 73 (Form 5227).

1.13.3.4.4  (01-13-2012)
Controlling Documents for International Special Studies

  1. Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

    1. The Ogden Submission Processing Center sends documents showing tax remitted from foreign governments under treaty agreements to SOI National Office. Information about the tax remitted, the date of payment and the name of the country are part of the shipment.

    2. See Exhibit 1.13.3-6 in this document and IRM 3.30.123, Work Planning and Control – Processing Timeliness: Cycles, Criteria, and Critical Dates, for shipping details.

    3. If Ogden processes all paper Forms 1042-S and the data from the paper forms is available on the CTW 2504 database at ECC-MEM, do not ship the paper Forms 1042-S to the SOI edit unit in Ogden.

    4. If Ogden is able to process some, but not all of the paper Forms 1042-S, ship the paper Forms 1042-S, which are not processed, to the SOI edit unit in Ogden by January 10, 2013.

  2. Form 1118, Foreign Tax Credit-Corporations

    1. See IRM 1.13.3.2.3.1 for an explanation of this project.

  3. Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Returns, and Form 8404, Interest Charge on DISC-Related Deferred Tax Liability

    1. Form 1120-IC-DISC and Form 8404 are filed at the Cincinnati submission processing center. Cincinnati must control and scan all Forms 1120-IC-DISC and Forms 8404 filed for Tax Years 2010 and 2012. The range of ending accounting periods for these documents for Tax Year 2010 is 201007 through 201106; and for Tax Year 2012 is 201207 through 201306.

    2. Tax Year 2012 is the next Form 1120-IC-DISC/8404 study.

  4. Form 5471, Information Returns of U.S. Persons With Respect To Certain Foreign Corporations

    1. See IRM 1.13.3.2.3.2 for an explanation of this project.

  5. Forms 5713, International Boycott Reports

    1. The SOI Study year is July through June. It includes all Forms 5713 filed at the Ogden Submission Processing Center with accounting periods ending in the tax year of the study.

    2. Ogden Submission Processing Center edits the original form. After the completion of editing it holds the returns for one year before destroying them.

  6. Forms 8805, Foreign Partners Information Statement of Section 1446 Withholding Tax

    1. The Philadelphia Submission Processing Center sends every Form 8805 table and listing to SOI National Office.

  7. Forms 8832, Entity Classification Election

    1. This SOI study is continuous; it involves examining every filed Form 8832.

    2. After the Cincinnati Submission Processing Center assigns taxpayer identification numbers (TIN), the Cincinnati SOI control unit photocopies every Form 8832, and all attachments. Photocopied returns with multiple pages should have the pages stapled together at this time.

      Note:

      When Forms 8832 are filed double-sided, it is crucial that both sides of the form are copied.

    3. Cincinnati sends batches of photocopied documents to the SOI Branch in Ogden on the last working day of each month.

    4. Ogden pulls the original Form 8832 documents for SOI editing from the Ogden Entity area after validation of the Forms 8832 on the Business Master File (BMF).

    5. If other centers receive any Forms 8832, they forward them to Ogden for processing.

    6. Forms 8832 are controlled in the Ogden SOI Branch.

    7. Ogden personnel directly key the "edit ready" information from the Forms 8832, as well as, test it on-line.

      Note:

      See IRM 3.13.2.26, Entity Classification Election, for instructions on processing Forms 8832.

  8. Forms 8865, Returns of U.S. Persons With Respect To Certain Foreign Partnerships

    1. See IRM 1.13.3.2.3.3 for an explanation of this project.

  9. Form 3520/3520-A, Foreign Trust Returns, Tax Year 2010

    1. Taxpayers file Forms 3520/3520-A at the Ogden Submission Processing Center. The SOI Control Unit uses BMF STARTS to control these forms.

    2. The SOI Control Unit scans all Forms 3520/3520-A in preparation for editing in Ogden.

    3. The current study is for Tax Year 2010. The range of ending accounting periods for the Tax Year 2010 forms is January 1, 2010 through and including December 31, 2010.

1.13.3.4.5  (01-13-2012)
Controlling Documents for Domestic Special Studies

  1. Forms 8038, 8038-G, 8038-T, 8038-CP, and 8038-TC

    1. Taxpayers file these forms at the Ogden Submission Processing Center (OSPC). If the other centers receive these forms, they mail them to Ogden.

    2. Both control units and edit units use STARTS to control these forms.

    3. The edit unit at the Ogden Submission Processing Center processes Forms 8038, 8038-G, 8038-CP, 8038-B, and 8038-TC each year, as well as Forms 8038-T the center receives during odd calendar years (e.g., 2009, 2011, etc.).

Exhibit 1.13.3-1 
Enterprise Computing Center - Martinsburg (ECC-MTB) Files

Enterprise Computing Center - Martinsburg (ECC-MTB) Files
File
Name 		Run
Number 		Description Destination
Business Master File (BMF)
Form 706 080-71-16 Data used in editing documents Downloaded in Ogden
Form 706-GS - Generation Skipping
Research Files 		080-7G-11 Research National Office
Form 709 080-7H-15 Data used in editing documents Downloaded in Ogden
Forms 990-PF 080-7H-11 Data used in editing documents Downloaded in Ogden
Forms 990/990EZ 080-7H-12 Data used in editing documents Downloaded in Ogden
Forms 990-T 080-7H-13 Data used in editing documents Downloaded in Ogden
Partnership Tickler 080-70-18 Set of records for matching routine Maintained with SOI sampling program
Partnership Edit
(Forms 1065 and 1065-B) 		080-7B-11 Reformatted data used in editing documents Downloaded weekly in Ogden
Partnership Research 080-7J-11 Research Transmitted to Math Stats
Partnership Econ Research
(1065 and 1065-B returns) 		080-7J-12 and
080-7J-13 		Research Transmitted to Corporation Statistics Branch
Partnership TC 976 Research File 080-70-20 Research Transmitted to Math Stats
Corporation Tickler 080-70-17 Set of records for matching routine Maintained with SOI sampling program
Corporation Edit
(Forms 1120) 		080-71-18 Data used in editing documents Downloaded in Ogden
National Selection Summary
(Sample) Counts 		080-73-11 Estimation Downloaded to Math Stats
1120/1120S National Selection Summary Counts 080-73-12 Estimation Downloaded to Math Stats
Corporation Research 080-7I-11 Research Transmitted to Math Stats
1120 Corporation Econ Research 080-7I-12 Research Transmitted to Corporation Statistics Branch
1120S Corporation Econ Research 080-7I-13 Research Transmitted to Corporation Statistics Branch
1120-PC Corporation Econ Research 080-7I-14 Research Transmitted to Corporation Statistics Branch
1120-RIC/REIT Corporation Econ Research 080-7I-15 Research Transmitted to Corporation Statistics Branch
1120-F Corporation Econ Research 080-7I-16 Research Transmitted to Corporation Statistics Branch
1120-L Corporation Econ Research 080-7I-17 Research Transmitted to Corporation Statistics Branch
TC 976 1120 Corporation Econ Research 080-7K-12 Research Transmitted to Corporation Statistics Branch
TC 976 1120S Corporation Econ Research 080-7K-13 Research Transmitted to Corporation Statistics Branch
TC 976 1120-PC Corporation Econ Research 080-7K-14 Research Transmitted to Corporation Statistics Branch
TC 976 1120-RIC/REIT Corporation Econ Research 080-7K-15 Research Transmitted to Corporation Statistics Branch
TC 976 1120-F Corporation Econ Research 080-7K-16 Research Transmitted to Corporation Statistics Branch
TC 976 1120-L Corporation Econ Research File 080-7K-17 Research Transmitted to Corporation Statistics Branch
1120-C Sample Control File 080-7D-11 Data used in editing documents Transmitted to Corporation Statistics Branch
1120-C Research File 080-7F-11 Research Transmitted to Corporation Statistics Branch
Forms 3520
(Quarterly) 		080-7E-11 Data used in editing documents National Office
Forms 3520-A (Quarterly ) 080-7N-11 Data used in editing documents National Office
Forms 4720 080-7H-16 Data used in editing documents Downloaded in Ogden
Forms 5227 080-7H-14 Data used in editing documents Downloaded in Ogden
Forms 8038 080-71-25 Data used in editing documents National Office
Forms 8038-G 080-71-26 Data used in editing documents National Office
Forms 8038-T 080-71-27 Data used in editing documents National Office
Forms 8038-CP 080-71-29 Data used in editing documents National Office
Forms 8038-TC 080-71-31 Data used in editing documents Downloaded in Ogden
BMF Sample Control 080-72-14 Data used in controlling documents (STARTS) Downloaded in Ogden
TC 976 Corporation Research 080-7K-11   Downloaded in Ogden
Tax Return Database (TRDB)
SOI Corporation TRDB N/A Data used in editing electronically filed corporation returns Downloaded in Ogden
Individual Master File (IMF)
IMF Selected Returns Control Data 080-54-16 Data used in controlling documents (STARTS) Cincinnati
IMF Return Charge-outs 080-60-11 Data used in controlling documents Centers*
IMF SOI Selection Sheets 080-54-13 Data used in controlling documents Centers*
IMF Returns Data File 1 080-66-11 Data used in editing documents Cincinnati
IMF Returns Data File 2 080-66-12 Data used for state level estimates Cincinnati
IMF Population/Sample Data 080-52-13 Data used in controlling the population/sample Cincinnati
IMF - SOI Return data RDB-40 Data used in controlling sample records Cincinnati
TRDB Data 080-54-19 Data used in producing the TRDB transcripts for transmission to the SOI edit sites at the Submission Processing Campuses TRDB Office
MTRDB Data 080-54-29 Input data used in producing the MTRDB file for SOI MTRDB Office
*The three submission processing centers that accept paper 1040 returns are: Austin, Fresno, and Kansas City. SOI editing of 1040 returns occurs at the Austin, Cincinnati, Fresno, and Kansas City submission processing centers.

Exhibit 1.13.3-2 
Document Status Codes

If the function below controls the document Then the code is
Federal Records Center 01
Submission Processing Center: Block Not in Files 02
Submission Processing Center: Document Not in Files 03
Error Correction 04
Reject Correction 05
Entity Control 06
Unpostables 07
Accounting 08
Criminal Investigation 09
Refund Transcript Review 10
Notice Review (CP Notices to Taxpayer) 11
Submission Processing Center: Internal CP Notice 12
Examination: Form 5546 13
Examination: Forms 4251, 2275, etc. 14
Requester or Submission Processing Center Function Unknown 15
Schedule K-1 Processing 16
Wrong Pull (BMF STARTS) 17
Return is not in order workgroup 21
Return is not in release workgroup 22
Incomplete or missing documentation 24
AIMS (IMF STARTS) 25
Other 30
No Doc No Original C/O 35
Missing from Files (formerly IAP) 36
Wrong Pull (IMF STARTS) 50

Exhibit 1.13.3-3 
First Pull Schedule

First Pull and One Week Follow-up Dates



Processing Year 		Enterprise Computing
Center - Martinsburg
(ECC-MTB) Cycle
First Pull
Thursday Ending Date
One Week
Follow-up Date
2012 201203 12-Jan-2012 23-Jan-2012
2012 201204 19-Jan-2012 30-Jan-2012
2012 201205 26-Jan-2012 06-Feb-2012
2012 201206 02-Feb-2012 13-Feb-2012
2012 201207 09-Feb-2012 20-Feb-2012
2012 201208 16-Feb-2012 27-Feb-2012
2012 201209 23-Feb-2012 05-Mar-2012
2012 201210 01-Mar-2012 12-Mar-2012
2012 201211 08-Mar-2012 19-Mar-2012
2012 201212 15-Mar-2012 26-Mar-2012
2012 201213 22-Mar-2012 02-Apr-2012
2012 201214 29-Mar-2012 09-Apr-2012
2012 201215 05-Apr-2012 16-Apr-2012
2012 201216 12-Apr-2012 23-Apr-2012
2012 201217 19-Apr-2012 30-Apr-2012
2012 201218 26-Apr-2012 07-May-2012
2012 201219 03-May-2012 14-May-2012
2012 201220 10-May-2012 21-May-2012
2012 201221 17-May-2012 28-May-2012
2012 201222 24-May-2012 04-Jun-2012
2012 201223 31-May-2012 11-Jun-2012
2012 201224 07-Jun-2012 18-Jun-2012
2012 201225 14-Jun-2012 25-Jun-2012
2012 201226 21-Jun-2012 02-Jul-2012
2012 201227 28-Jun-2012 09-Jul-2012
2012 201228 05-Jul-2012 16-Jul-2012
2012 201229 12-Jul-2012 23-Jul-2012
2012 201230 19-Jul-2012 30-Jul-2012
2012 201231 26-Jul-2012 06-Aug-2012
2012 201232 02-Aug-2012 13-Aug-2012
2012 201233 09-Aug-2012 20-Aug-2012
2012 201234 16-Aug-2012 27-Aug-2012
2012 201235 23-Aug-2012 03-Sep-2012
2012 201236 30-Aug-2012 10-Sep-2012
2012 201237 06-Sep-2012 17-Sep-2012
2012 201238 13-Sep-2012 24-Sep-2012
2012 201239 20-Sep-2012 01-Oct-2012
2012 201240 27-Sep-2012 08-Oct-2012
2012 201241 04-Oct-2012 15-Oct-2012
2012 201242 11-Oct-2012 22-Oct-2012
2012 201243 18-Oct-2012 29-Oct-2012
2012 201244 25-Oct-2012 05-Nov-2012
2012 201245 01-Nov-2012 12-Nov-2012
2012 201246 08-Nov-2012 19-Nov-2012
2012 201247 15-Nov-2012 26-Nov-2012
2012 201248 22-Nov-2012 03-Dec-2012
2012 201249 29-Nov-2012 10-Dec-2012
2012 201250 06-Dec-2012 17-Dec-2012
2012 201251 13-Dec-2012 24-Dec-2012
2012 201252 20-Dec-2012 31-Dec-2012
2012 201253 27-Dec-2012 07-Jan-2013
2013 201301 03-Jan-2013 14-Jan-2013
2013 201302 10-Jan-2013 21-Jan-2013
2013 201303 17-Jan-2013 28-Jan-2013
2013 201304 24-Jan-2013 04-Feb-2013
2013 201305 31-Jan-2013 11-Feb-2013
2013 201306 07-Feb-2013 18-Feb-2013
2013 201307 14-Feb-2013 25-Feb-2013
2013 201308 21-Feb-2013 04-Mar-2013
2013 201309 28-Feb-2013 11-Mar-2013
2013 201310 07-Mar-2013 18-Mar-2013
2013 201311 14-Mar-2013 25-Mar-2013
2013 201312 21-Mar-2013 01-Apr-2013
2013 201313 28-Mar-2013 08-Apr-2013
2013 201314 04-Apr-2013 15-Apr-2013
2013 201315 11-Apr-2013 22-Apr-2013
2013 201316 18-Apr-2013 29-Apr-2013
2013 201317 25-Apr-2013 06-May-2013
2013 201318 02-May-2013 13-May-2013
2013 201319 09-May-2013 20-May-2013
2013 201320 16-May-2013 27-May-2013
2013 201321 23-May-2013 03-Jun-2013
2013 201322 30-May-2013 10-Jun-2013
2013 201323 06-Jun-2013 17-Jun-2013
2013 201324 13-Jun-2013 24-Jun-2013
2013 201325 20-Jun-2013 01-Jul-2013
2013 201326 27-Jun-2013 08-Jul-2013
2013 201327 04-Jul-2013 15-Jul-2013
2013 201328 11-Jul-2013 22-Jul-2013
2013 201329 18-Jul-2013 29-Jul-2013
2013 201330 25-Jul-2013 05-Aug-2013
2013 201331 01-Aug-2013 12-Aug-2013
2013 201332 08-Aug-2013 19-Aug-2013
2013 201333 15-Aug-2013 26-Aug-2013
2013 201334 22-Aug-2013 02-Sep-2013
2013 201335 29-Aug-2013 09-Sep-2013
2013 201336 05-Sep-2013 16-Sep-2013
2013 201337 12-Sep-2013 23-Sep-2013
2013 201338 19-Sep-2013 30-Sep-2013
2013 201339 26-Sep-2013 07-Oct-2013
2013 201340 03-Oct-2013 14-Oct-2013
2013 201341 10-Oct-2013 21-Oct-2013
2013 201342 17-Oct-2013 28-Oct-2013
2013 201343 24-Oct-2013 04-Nov-2013
2013 201344 31-Oct-2013 11-Nov-2013
2013 201345 07-Nov-2013 18-Nov-2013
2013 201346 14-Nov-2013 25-Nov-2013
2013 201347 21-Nov-2013 02-Dec-2013
2013 201348 28-Nov-2013 09-Dec-2013
2013 201349 05-Dec-2013 16-Dec-2013
2013 201350 12-Dec-2013 23-Dec-2013
2013 201351 19-Dec-2013 30-Dec-2013
2013 201352 26-Dec-2013 06-Jan-2014

Exhibit 1.13.3-4 
Statistics of Income Scanning Projects

Statistics of Income Scanning Projects
Project Document
Scanned 		Application1 Scanning
Location 		National Office
Contact
Corporation Income Tax (including S Corporations) SOI sample of Forms 1120, 1120-F, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, and 1120S DIN2 Cincinnati; Ogden Carl Wescott
Estate Tax SOI sample of Forms 706 DIN Cincinnati Brian Raub
Exempt Organizations (Charitable and Other, Except Private Foundations) 6 Population of Forms 990 SEIN3 Ogden Paul Arnsberger
Exempt Organizations (Private Foundations)6 Population of Forms 990-PF and 4720 SEIN Ogden Cynthia Belmonte
Exempt Organizations Unrelated Business Income6 Population of Forms 990-T SEIN Ogden Jael Jackson
Gift Tax SOI Sample of Forms 709 DIN Cincinnati Melissa Belvedere
LB&I4 SOI sample of Forms 1120, 1120-F, 1120-L, 1120 PC, 1120S and 1065 LIN5 Cincinnati; Ogden Rob Blackwell
Partnership Returns of Income SOI sample of Forms 1065 and 1065-B DIN Cincinnati; Ogden Carl Wescott
Split-Interest Trust Information6 Population of Forms 5227 SEIN Ogden Lisa Rosenmerkel
Tax-Exempt Bond Issues6 Population of Forms 8038, 8038-G, 8038-GC, 8038-T, 8038-CP, 8038-TC, and 8328 DIN Ogden Aaron Barnes
Non-Resident Alien Estate Tax Population of Forms 706–NA DIN Cincinnati Melissa Belvedere
Foreign Trust
Forms 3520/3520-A, 2010 		Population of Forms 3520, 3520-A DIN Ogden Dan Holik
Applicable Insurance Contracts Population of Forms 8921 and 8922 SEIN Ogden Paul Arnsberger
Schedule K-17 SCRIPS records8 KIN9 Cincinnati; Ogden Rob Blackwell
Form 1120-IC-DISC, Form 8404, 2010 Population of Forms 1120-IC-DISC, and Forms 8404 DIN Cincinnati Dan Holik
1 In addition to the scanners, or scanning systems, the centers use the Statistics of Income Automated Return Tracking System (STARTS) to generate SOI charge-outs and monitor the controlling of the documents.
2 The acronym for Distributed Processing System Image Network.
3 The acronym for SOI Exempt Organization Return Image Network.
4The acronym for Large Business and International.
5 The acronym for LB&I Image Network.
6 SOI partners with Tax Exempt and Governmental Entities (TEGE) to produce the images.
7Attached to Forms 1120S and 1065.
8The acronym for Service Center Recognition/Image Processing System. KIN stores the images of the Schedules K-1 that SCRIPS produces.
9The acronym for K-1 Image Network.

Exhibit 1.13.3-5 
Alert Page

(1) Below is a facsimile of the Alert Page that a center inserts at the location of known missing pages in a return before the commencement of scanning.

               
ALERT
           
           
Missing Pages or Information
from the
Taxpayer or Submission Processing
           
           
What is Missing?
           
           
           
           
           
           
               
               
    SOI Special Search was unable to secure the missing pages or information needed.    
             
    Date:          
               
    Approved signature:        
         
               
           
           

Exhibit 1.13.3-6 
Shipping Schedule of the Statistics of Income (SOI) Projects

Shipping Schedule of the Statistics of Income (SOI) Projects
Documents, tapes, etc. Addresses Instructions
General Information about SOI Studies
Tapes (three or less), microfilm, diskettes, documentation, and requests for data, correspondence, acknowledgments, tax returns in envelopes, status reports, envelope mail not otherwise listed above Title or Name of Recipient
Statistics of Income RAS:S
P.O. Box 2608
Washington, D.C. 20013–2608
or,
by private carrier:
Title or Name of Recipient
Statistics of Income RAS:S
500 North Capitol Street, N.W.
Room 5201
Washington, D.C. 20001
Director’s Office
Phone # (202) 874–0700
Recipient’s Phone #: (202) 874–???? 		Based on project requirements The sender writes on the labels the SOI Study Year, Project and a brief description of the contents (including volume). For example: "SOI Year 2000–Forms 706 Study–two microfilm reels"
Tapes (more than three), tape transmittal verifications, computer run tail sheets, tax returns in boxes, letters of confirmation, training information, all bulk materials including anything shipped in boxes Title or Name of Recipient
Statistics of Income RAS:S
1111 Constitution Ave., N.W, NCA 5201
Washington, D.C. 20224
or, by private carrier:
Title or Name of Recipient
Statistics of Income RAS:S
500 North Capitol Street, N.W.
Room 5201
Washington, D.C. 20001
Director’s Office
Phone # (202) 874–0700
Recipient’s Phone #: (202) 874–???? 		Based on project requirements The sender writes on the labels the SOI Study Year, Project and a brief description of the contents (including volume). For example: "SOI Year 2000–Forms 706 Study–two microfilm reels"
First Pull Statistics Via FAX (to the Special Projects Section, Corporation Statistics Branch) Weekly
Partnership Study
Shipments of one or two tapes to National Office Attn.: Corporation Operations Section — SOI Tape Library
Internal Revenue Service
Statistics of Income RAS:S:C
P.O. Box 2608
Washington, D.C. 20013–2608 		Per project requirements
Administrative mail to National Office Attn.: Nina Shumofsky
Internal Revenue Service
Statistics of Income RAS:S:C
P.O. Box 2608
Washington, D.C. 20013–2608 		Per project requirements
Forms 1065 and Forms 1065-B Partnership Study
Selected at the Cincinnati Submission Processing Center Attn.: Partnership Study, Mail Stop 22F
Internal Revenue Service
201 W. Rivercenter Blvd.
Covington, KY 41019 		Per project requirements
Selected at the Ogden Submission Processing Center Attn.: Partnership Study
M/S 6112 SOI Support
Internal Revenue Service
Ogden Submission Processing Center
1160 W. 1200 S.
Ogden, UT 84201
(or, if bulk mail:
M/S 6112 SOI Support
Internal Revenue Service
Ogden Submission Processing Center
1973 North Rulon White Blvd.
Ogden, UT 84404 (84201 for United States Postal Service)) 		Per project requirements
Corporation Study
Forms 1120-F Corporation Project
Returns selected at the Ogden Submission Processing Center Attn.: SOI Corporation Study, Mail Stop 22F
Internal Revenue Service
201 W. Rivercenter Blvd.
Covington, KY 41019 		Pertains to regular STARTS shipments of returns the SOI edit unit orders.
 
In addition, send shipments of returns not yet scanned by Federal Express, or other overnight delivery service beginning two weeks before the Corporation Advance Data and Final File cutoff dates (see IRM 1.13.2).
Forms 5471 Study
See IRM 1.13.3.2.3.2 for information about the Forms 5471 study.
Forms 8858 Study
See IRM 1.13.3.2.3.4 for information about the Forms 8858 study.
Forms 8865 Study - See IRM 1.13.3.2.3.3 for information about this study.
Forms 1040 Project
High Income Non-Taxable (HINT) and Large Return (AGI of $10 million or more) Studies
PRISM-identified at the SOI processing centers (Report H) Attn.: SOI Branch, Stop 22F
Cincinnati Submission Processing Center
201 W. Rivercenter Blvd.
Covington, KY 41019 		Pertains to monthly shipments of photocopied 1040 returns that PRISM identifies for the HINT Returns Study.
The center notes, "HINT Returns for TY 2011 SOI Individual Program" , in the Remarks Section of the Form 3210 that accompanies the photocopied returns.
Form 5471 Individual Returns Project
PRISM-identified at the SOI processing centers (Report K) Attn.: SOI, Mike Masters
Ogden Submission Processing Center
1973 Rulon White Blvd. Mail Stop 6112.
Ogden, UT 84404 		Pertains to monthly shipments of photocopied Form 5471’s that PRISM identifies for the Individual Form 5471 project.
The center notes, "Individual Form 5471’s for TY 2011 project" , in the Remarks Section of the Form 3210 that accompanies the photocopied forms.
Individual/Sole Proprietorship Study and Sales of Capital Assets (SOCA) Study
Selected returns edited at the Austin Submission Processing Center Attn.: SOI Unit, Stop 6721
Austin Submission Processing Center
3651 South I-35
Austin, TX 78767 		Edit units order returns. Also pertains to photocopied 1040 returns that STARTS identifies. Photocopying completed within seven days of identification. The center notes, "1040 Returns for TY 2011 SOI Individual Program," in the Remarks Section of the Form 3210 that accompanies the photocopied returns. Returns released from the edit units to the non-processing sites
Selected returns edited at the Cincinnati Submission Processing Center Attn.: SOI Branch, Stop 22F
Cincinnati Submission Processing Center
201 W. Rivercenter Blvd.
Covington, KY 41019
Selected returns edited at the Fresno Submission Processing Center Attn: SOI Unit, Stop 341
Fresno Submission Processing Center
5045 E. Butler
Fresno, CA 93888
Selected returns edited at the Kansas City Submission Processing Center Attn.: SOI Edit Unit, Stop 6130
Kansas City Submission Processing Center
(a) for UPS and truck freight deliveries only:
333 W. Pershing Road
Kansas City, MO 64108
(b) for other administrative mail:
P.O. Box 24551
Kansas City, MO 64131
Composite Tapes
PRISM data Attn.: Tape Library
Cincinnati Submission Processing Center
201 W. Rivercenter Blvd.
Covington, KY 41019 		Upon notification from National Office
Forms 706 and 706-NA, Estate and Estate Nonresident Alien Studies
Selected at the Cincinnati Submission Processing Center during the First Pull period Attn.: SOI Branch, Stop 22F
Internal Revenue Service
Cincinnati Submission Processing Center
201 W. Rivercenter Blvd.
Covington, KY 41019 		STARTS creates shipments each cycle
Special Forms 706 Attn.: Brian Raub
Internal Revenue Service
Statistics of Income RAS:S:SS:S
P.O. Box 2608
Washington, D.C. 20013–2608 		Analysts provide information on the selection and shipment of these special forms
Forms 706-NA filed at the Cincinnati Submission Processing Center Attn.: SOI Branch, Stop 22F
Internal Revenue Service
Cincinnati Submission Processing Center
201 W. Rivercenter Blvd.
Covington, KY 41019 		STARTS creates shipments
Forms 706-NA filed at other submission processing centers Attn.: SOI Branch, Stop 22F
Internal Revenue Service
Cincinnati Submission Processing Center
201 W. Rivercenter Blvd.
Covington, KY 41019 		Centers send forms to Cincinnati upon discovery
Forms 709, Gift Tax Study
Selected at the Cincinnati Submission Processing Center Attn.: SOI Branch, Stop 22F
Internal Revenue Service
Cincinnati Submission Processing Center
201 W. Rivercenter Blvd.
Covington, KY 41019 		STARTS creates shipments
Special Forms 709 Attn.: Melissa Belvedere
Internal Revenue Service
Statistics of Income RAS:S:SS:S
P.O. Box 2608
Washington, D.C. 20013–2608 		Analyst provides information on the selection and shipment of these special forms
Forms 990 Series, Tax-Exempt Organization Studies
Forms 990 selected at Ogden Submission Processing Center SOI units in Ogden follow local center procedures because shipments occur within the same building Edit units use STARTS to order shipments from the Ogden Submission Processing Center SOI Control Unit
Special Forms 990 Requestor’s address, or,
Attn.: P. Arnsberger
Internal Revenue Service
Statistics of Income RAS:S:SS:S
Statistics of Income
P.O. Box 2608
Washington, D.C. 20013–2608 		Analysts provide information on the selection and shipment of these special forms
Forms 990-PF, Private Foundation Study
Forms 990–PF selected at the Ogden Submission Processing Center SOI units in Ogden follow local center procedures because shipments occur within the same building Edit units use STARTS to order shipments from the Ogden Submission Processing Center
Special Forms 990–PF Requestor’s address, or,
Attn.: C. Belmonte
Internal Revenue Service
SOI RAS:S:SS:S
P.O. Box 2608
Washington, D.C. 20013–2608 		Analysts make the requests
Forms 990-T, Exempt Organization Business Income Tax Return Study
Forms 990–T selected at the Ogden Submission Processing Center SOI units in Ogden follow local center procedures because shipments occur within the same building Edit units use STARTS to order shipments from the Ogden Submission Processing Center SOI Control Unit
Special Requests Requestor’s address, or,
Attn.: J. Jackson
Internal Revenue Service
SOI RAS:S:SS:S
P.O. Box 2608
Washington, D.C. 20013–2608 		Analysts make the request
Forms 4720, Excise Taxes on Charities Study
Forms 4720 selected at the Ogden Submission Processing Center SOI units in Ogden follow local center procedures because shipments occur within the same building Edit units use STARTS to order shipments from the Ogden Submission Processing Center
Special Forms 4720 Requestor’s address, or,
Attn.: M. Ludlum
Internal Revenue Service
SOI RAS:S:SS:S
P.O. Box 2608
Washington, D.C. 20013–2608 		Analysts make the requests
Forms 5227, Charitable Remainder Trust Study
Forms 5227 selected at the Ogden Submission Processing Center SOI units in Ogden follow local center procedures because shipments occur within the same building Edit units use STARTS to order shipments from the Ogden Submission Processing Center
Special Forms 5227 Requestor’s address, or
Attn.: L. Rosenmerkel
Internal Revenue Service
SOI RAS:S:SS:S
P.O. Box 2608
Washington, D.C. 20013-2608 		Analysts make the requests
International Special Studies
Forms 1042-S Study
Foreign Person's U.S. Source Income Subject to Withholding Attn.: S. Luttrell
Internal Revenue Service
Statistics of Income
P.O. Box 2608
Washington, D.C. 20013–2608 		Documents
  Attn.: A. Bell
Internal Revenue Service
Statistics of Income
P.O. Box 2608
Washington, D.C. 20013–2608 		When data file is available
Forms 8805 Study
Annual Return for Partnership Withholding Tax (Section 1446), and Foreign Partners Information Statement of Section 1446 Withholding Tax Attn.: Adrianne Bell
RAS:S:SS:RA
Internal Revenue Service
Statistics of Income
P.O. Box 2608
Washington, D.C. 20013–2608 		When data file is available
Form 8832 Study
Entity Classification Election Attn.: Victor Mirgorod
RAS:S:SS:RA
Internal Revenue Service
Statistics of Income
P.O. Box 2608
Washington, D.C. 20013–2608 		Monthly
Domestic Special Studies
Forms 8038 Study
Information Return for Tax-Exempt Private Activity Bond Issues (original documents) Attn.: M/S 6112 SOI Support
Internal Revenue Service
Ogden Submission Processing Center
1160 W. 1200 S.
Ogden, UT 84201
(or, if bulk mail:
M/S 6112 SOI Support
Internal Revenue Service
Ogden Submission Processing Center
1973 North Rulon White Blvd.
Ogden, UT 84404 (84201 for United States Postal Service)) 		The Ogden unit uses STARTS to order shipments from files at the Ogden Submission Processing Center
Forms 8038-G Study
Information Return for Tax-Exempt Governmental Obligations (original documents) Attn.: M/S 6112 SOI Support
Internal Revenue Service
Ogden Submission Processing Center
1160 W. 1200 S.
Ogden, UT 84201
(or, if bulk mail:
M/S 6112 SOI Support
Internal Revenue Service
Ogden Submission Processing Center
1973 North Rulon White Blvd.
Ogden, UT 84404 (84201 for United States Postal Service)) 		The Ogden unit uses STARTS to order shipments from files at the Ogden Submission Processing Center
Forms 8038-T Study
Arbitrage Rebate or Penalty (original documents) Attn.: M/S 6112 SOI Support
Internal Revenue Service
Ogden Submission Processing Center
1160 W. 1200 S.
Ogden, UT 84201
(or, if bulk mail:
M/S 6112 SOI Support
Internal Revenue Service
Ogden Submission Processing Center
1973 North Rulon White Blvd.
Ogden, UT 84404 (84201 for United States Postal Service)) 		The Ogden unit uses STARTS to order shipments from files at the Ogden Submission Processing Center
Forms 8038-CP Study
Return for Credit Payments to Issuers of Qualified Bonds Attn.: M/S 6112 SOI Support
Internal Revenue Service
Ogden Submission Processing Center
1160 W. 1200 S.
Ogden, UT 84201
(or, if bulk mail:
M/S 6112 SOI Support
Internal Revenue Service
Ogden Submission Processing Center
1973 North Rulon White Blvd.
Ogden, UT 84404 (84201 for United States Postal Service)) 		The Ogden unit uses STARTS to order shipments from files at the Ogden Submission Processing Center
Forms 8038-TC
Information Return for Tax Credit Bonds Attn.: M/S 6112 SOI Support
Internal Revenue Service
Ogden Submission Processing Center
1160 W. 1200 S.
Ogden, UT 84201
(or, if bulk mail:
M/S 6112 SOI Support
Internal Revenue Service
Ogden Submission Processing Center
1973 North Rulon White Blvd.
Ogden, UT 84404 (84201 for United States Postal Service)) 		The Ogden unit uses STARTS to order shipments from files at the Ogden Submission Processing Center

Exhibit 1.13.3-7 
SOI Corporation Study Years

SOI Corporation Years 2009, 2010, and 2011
SOI Year Return Classification Processing Date Tax Period Sample Selection Sheet Heading Beginning Cycle
2009 Late Fiscal1 January 2011 –
June 2011 		200707 –
201006 		SOI Year 2009 Late 201103 (Ends 201126)
2010 Early Fiscal2 January 2010 –
December 2010 		After 201006 SOI Year 2010 Early 201003
2010 Regular Fiscal3 January 2011 –
December 2011 		200807 – 201006
or
201007 – 201106 		SOI Year 2010 Regular 201103
2010 Late Fiscal4 January 2012 –
June 2012 		200807 –
201106 		SOI Year 2010 Late 201203 (Ends 201226)
2011 Early Fiscal5 January 2011 –
December 2011 		After 201106 SOI Year 2011 Early 201103
1 After June 2011, these corporation returns appear in the BMF STARTS database as SOI Year 2010 documents. After Cycle 201126, returns meeting the Critical Case criteria are processed as SOI Year 2009 selections until National Office announces the final cutoff, probably in August 2011. Returns that do not meet the criteria are edited with the SOI Year 2010 Study. Delinquent returns in the sample are not completely included in this breakdown.
2 Documents in the SOI Year 2009 Study are separated at all times from documents in the other studies. Separating the three studies throughout the year improves the handling procedures when an edit unit orders documents.
3 These returns are not identified and pulled until January 2011. Delinquent returns in the sample are not completely included in this breakdown.
4 These returns are not identified and pulled until January 2012. Delinquent returns in the sample are not completely included in this breakdown.
5 The SOI control units pull and hold all of these returns (including photocopies) for editing in 2012.
SOI Corporation Years 2010, 2011, and 2012
SOI Year Return Classification Processing Date Tax Period Sample Selection Sheet Heading Beginning Cycle
2010 Late Fiscal1 January 2012 –
June 2012 		200807 –
201106 		SOI Year 2010 Late 201203 (Ends 201226)
2011 Early Fiscal2 January 2011 –
December 2011 		After 201106 SOI Year 2011 Early 201103
2011 Regular Fiscal3 January 2012 –
December 2012 		200907 – 201106
or
201107 – 201206 		SOI Year 2011 Regular 201203
2011 Late Fiscal4 January 2013 –
June 2013 		200907 –
201206 		SOI Year 2011 Late 201303 (Ends 201326)
2012 Early Fiscal5 January 2012 –
December 2012 		After 201206 SOI Year 2012 Early 201203
1 After June 2012, these corporation returns appear in the BMF STARTS database as SOI Year 2011 documents. After Cycle 201226, returns meeting the Critical Case criteria are processed as SOI Year 2010 selections until National Office announces the final cutoff, probably in August 2012. Returns that do not meet the criteria are edited with the SOI Year 2011 Study. Delinquent returns in the sample are not completely included in this breakdown.
2 Documents in the SOI Year 2010 Study are separated at all times from documents in the other studies. Separating the three studies throughout the year improves the handling procedures when an edit unit orders documents.
3 These returns are not identified and pulled until January 2012. Delinquent returns in the sample are not completely included in this breakdown.
4 These returns are not identified and pulled until January 2013. Delinquent returns in the sample are not completely included in this breakdown.
5 The SOI control units pull and hold all of these returns (including photocopies) for editing in 2013.
SOI Corporation Years 2011, 2012, and 2013
SOI Year Return Classification Processing Date Tax Period Sample Selection Sheet Heading Beginning Cycle
2011 Late Fiscal1 January 2013 –
June 2013 		200907 –
201206 		SOI Year 2011 Late 201303 (Ends 201326)
2012 Early Fiscal2 January 2012 –
December 2012 		After 201206 SOI Year 2012 Early 201203
2012 Regular Fiscal3 January 2013 –
December 2013 		201007 – 201206
or
201207 – 201306 		SOI Year 2012 Regular 201303
2012 Late Fiscal4 January 2014 –
June 2014 		201007 –
201306 		SOI Year 2012 Late 201403 (Ends 201426)
2013 Early Fiscal5 January 2013 –
December 2013 		After 201306 SOI Year 2013 Early 201303
1 After June 2013, these corporation returns appear in the BMF STARTS database as SOI Year 2012 documents. After Cycle 201326, returns meeting the Critical Case criteria are processed as SOI Year 2011 selections until National Office announces the final cutoff, probably in August 2013. Returns that do not meet the criteria are edited with the SOI Year 2012 Study. Delinquent returns in the sample are not completely included in this breakdown.
2 Documents in the SOI Year 2011 Study are separated at all times from documents in the other studies. Separating the three studies throughout the year improves the handling procedures when an edit unit orders documents.
3 These returns are not identified and pulled until January 2013. Delinquent returns in the sample are not completely included in this breakdown.
4 These returns are not identified and pulled until January 2014. Delinquent returns in the sample are not completely included in this breakdown.
5 The SOI control units pull and hold all of these returns (including photocopies) for editing in 2014.

Exhibit 1.13.3-8 
Statistical Editing Locations for the SOI Corporation Studies

SOI Selecting Center 1 SOI Processing Center
Cincinnati Ogden2
Cincinnati 1120; 1120S; and, MECNII3 1120-L; PC; REIT; and RIC
Ogden 1120-F4 1120; REIT; RIC; L; PC; S; and MECNII
1All corporation returns are filed at the Cincinnati and Ogden Submission Processing Centers. Forms 1120-F are filed at the Ogden Submission Processing Center, but SOI continues to edit these documents at the Cincinnati Submission Processing Center.
2All banking-related entities with a Life Insurance Department (Code Section 594), where a Form 1120-L is filed as a supporting schedule under cover of a Form 1120, are transferred through STARTS to the Ogden Submission Processing Center for editing. Similarly, all consolidated returns with any life or property/casualty insurance subsidiaries (Code Section 1504(c)), where Forms 1120-L and/or Forms 1120-PC are filed as supporting schedules, are transferred to Ogden.
3The Minimum Effectively Connected Net Investment Income (MECNII) Study examines Forms 1120-L and 1120-PC (Level Code 3) that are not selected for the regular SOI Corporation Studies.
4The Ogden SOI control unit ships these documents to the Cincinnati Submission Processing Center for editing. If a center other than Ogden receives one of these returns, that center sends it to Cincinnati for SOI editing.

Exhibit 1.13.3-9 
Filing Requirement Codes

Filing Requirement Codes Posted to the Entity Section of the Master File
Code Requirement
Form 1120
00 IRS does not require filing of return.
01 IRS requires filing of Form 1120. It requires the filing of Form 1120 in the month in which the corporation fiscal year ends.
02 Form 1120S required.
03 Form 1120-L required.
04 1120-PC required; 1120-M required
05 Reserved for programming use.
06 Form 1120-F required.
07 IRS requires filing of Form 1120 (6 month extension).
09 IRS requires filing of Form 1120-POL. It does not require mailing. No FTD mail-out.
10 1120-H required.
11 Form 1120-ND required.
14 Subsidiary Organization (TC 590 CC 14 posting). IRS requires neither filing nor mailing of return.
16 1120-SF required.
17 1120-RIC required.
18 1120-REIT required.
19 1120 Personal Service Corp. required.
88 Account currently inactive. IRS requires neither filing nor mailing of return.
Form 1065
0 IRS requires neither mailing nor filing of return.
1 IRS requires mailing and filing of return.
5 Reserved for programming use.
8 Account currently inactive. IRS requires neither mailing nor filing of return.

Exhibit 1.13.3-10 
Individual/Sole Proprietorship Program Schedule, Tax Years 2010 and 2011

Activity Cycles and Dates
Tax Year 2010 Individual/Sole Proprietorship Program Schedule
Sampling and Controlling Cycles 201104 – 201138 (Individual Advance Data Closeout)
Cycles 201139 – 201152 and any unprocessed returns from Cycles 201104 – 201138 (Complete Report Closeout)
Cycle 201153 only (Final Report Closeout sampling only)
Editor Training May 1 – 6, 2011
May 16 – 20, 2011 (Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers)
Advance Data May 20, 2011 – October 28, 2011 (Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers)
Complete Report October 31, 2011 – February 10, 2012 (Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers)
Tax Year 2011 Individual/Sole Proprietorship Program Schedule
Sampling and Controlling Cycles 201204 – 201238 (Individual Advance Data Closeout)
Cycles 201239 – 201253 and any unprocessed returns from Cycles 201204 – 201238 (Complete Report Closeout)
Cycle 201254 only (Final Report Closeout sampling only)
Editor Training May 7 – 11, 2012
May 21 – 25, 2012 (Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers)
Advance Data May 25, 2012 – October 26, 2012 (Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers)
Complete Report October 29, 2012 – February 8, 2013 (Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers)

Exhibit 1.13.3-11 
Special Closeout Procedures for SOI Individual Programs

Special Closeout Procedures for Individual/Sole Proprietorship Returns
Return Type and Cycles Deadline Instructions
Tax Year 2010
Advance Data
Cross-sectional returns between 201104 and 201138; and, panel returns based on the manager’s assessment of the edit unit’s ability to meet the Complete Report deadline in February 2012. October 28, 2011 For returns requested to meet the Advance data deadline, an SOI control unit that sends returns to a different center must send the shipment by Federal Express or other overnight delivery service, beginning October 8, 2011. The processing centers produce all PRISM reports for their own center and any other center that they edit returns for. Reports C and F, for instance, are generated again to determine the edit status of the returns in the database. The number of missing returns at each of the centers through Cycle 201138 should not exceed 60 returns.
Complete Report
All returns selected through 201152 February 10, 2012 The total volume completely processed must be at least 99.7 percent of the volume selected through Cycle 201152. The number of missing returns through Cycle 201152 can not exceed 30 returns at each of the centers.

Only discontinue searching for missing returns for Cycles 201104 through 201152 per National Office direction. From January 9, 2012, through February 10, 2012, the edit units produce PRISM Reports C and F to determine the edit status of the returns in the database. From January 9, 2012 through February 10, 2012, the edit units must complete the editing and error resolution of any returns on these reports. SOI control units that ship returns to different centers must send shipments of requested returns by January 9, 2012.
Tax Year 2011
Advance Data
Cross-sectional returns between 201204 and 201238; and, panel returns based on the manager’s assessment of the edit unit’s ability to meet the Complete Report deadline in February 2013. October 26, 2012 For returns requested to meet the Advance data deadline, an SOI control unit that sends returns to a different center must send the shipment by Federal Express or other overnight delivery service, beginning October 8, 2012. The processing centers produce all PRISM reports for their own center and any other center that they edit returns for. Reports C and F, for instance, are generated again to determine the edit status of the returns in the database. The number of missing returns at each of the four centers through Cycle 201238 should not exceed 60 returns.
Complete Report
All returns selected through 201253 February 8, 2013 The total volume completely processed must be at least 99.7 percent of the volume selected through Cycle 201253. The number of missing returns through Cycle 201253 can not exceed 30 returns at each of the centers.

Only discontinue searching for missing returns for Cycles 201204 through 201253 per National Office direction. From January 7, 2013, through February 8, 2013, the edit units produce PRISM Reports C and F to determine the edit status of the returns in the database. From January 7, 2013 through February 8, 2013, the edit units must complete the editing and error resolution of any returns on these reports. SOI control units that ship returns to different centers must send shipments of requested returns by January 7, 2013.

Exhibit 1.13.3-12 
Submission Processing Center Disposition Schedule

Submission Processing Center Disposition Schedule
Project Tax Year Closeout Date Number of Days After Closeout
Database Output Files (Composite Files) Management and Other Related Documentation File Output Reports
Advance Data 2011 10/26/2012 180 120 120
2010 10/28/2011
2009 10/29/2010
Complete Report 2011 02/08/2013
2010 02/10/2012
2009 02/04/2011

Exhibit 1.13.3-13 
Sales of Capital Assets (SOCA) Program Completion Deadlines

Cycle 04 – 53
Tax Year 2009 05/27/2011
2010 05/25/2012
2011 05/24/2013

Exhibit 1.13.3-14 
Special Studies Processing Schedule

Special Studies Projects
Study Tax Year Processing Year STARTS Control
U.S. Estate Tax Return, Form 706, and Nonresident Alien Estate Tax Return, Form 706-NA 2010 - 2012 2011 - 2013 Yes
U.S. Gift (and Generation-Skipping Transfer) Tax Return, Form 709 2011 - 2013 2012 - 2014 Yes
Return of Organization Exempt from Income Tax, Forms 990 and 990-EZ 2009 - 2012 2010 - 2013 Yes
Return of Private Foundation, Form 990-PF 2009 - 2012 2010 - 2014 Yes
Return of Certain Excise Taxes on Charities and Other Persons Under Chap. 41 and 42 of the IRC, Form 4720 2011 - 2013 2011 - 2012 Yes
Exempt Organization Business Income Tax Return, Form 990-T 2009 - 2012 2010 - 2014 Yes
Split-Interest Trusts, Form 5227 2011 - 2013 2012 - 2014 Yes
Foreign Tax Credit, Form 1118 2010 2011 - 2012 No
2011 2012 - 2013 No
Interest-Charge Domestic International Sales Corporation, Form 1120-IC-DISC; Interest Charge on DISC-Related Deferred Tax Liability, Form 8404 2010 2010 through 2012 Yes
Foreign Trusts, Forms 3520/3520-A 2010 2010 through 2012 Yes
Exclusion of Income From U.S. Possession, Form 4563 Upon SOI notice Upon SOI notice No
Nonresident Alien Income and Tax Withheld 2010 2011 - 2012 No
Controlled Foreign Corporations, Form 5471 2010 2010 - 2012 No
 
International Boycott Reports, Form 5713 2010 2012 No  
2011 2013 No  
Information Return for Tax-Exempt Private Activity Bond Issues, Forms 8038; Information Return for Tax-Exempt Governmental Obligations, 8038-G; Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate, 8038-T; Return for Credit Payments to Issuers of Qualified Bonds, 8038-CP; Information Return for Tax Credit Bonds, 8038-TC 2009 - 2013 2010 - 2013 Yes  
Partnership Withholding, Forms 8805 2010 2012 No  
Entity Classification Election, Form 8832 N/A 2012 - 2013 Yes  
Information Return of U.S. Persons With Respect To Foreign Disregarded Entities, Form 8858 2012 2012 - 2014 No  
Return of U.S. Persons With Respect to Certain Foreign Partnerships, Form 8865 2012 2012 - 2014 No  

Exhibit 1.13.3-15 
Form 706, Form 709, Form 990 Series and Form 5227 Processing Schedule

SOI Year Start-up Cycle Last Cycle and Shipment Date Before Closeouts
Cycle Date
Form 706
2010 201003 201052 01-02-2011
2011 201103 201152 01-07–2012
2012 201203 201253 12-31-2012
Form 709
2011 201103 201152 01-01-2012
2012 201203 201253 12-31-2012
2013 201303 201352 12-31-2013
Form 990
2009 201003 201152 01-08-2012
2010 201103 201253 01-05-2013
2011 201203 201352 01-04-2014
2012 201303 201452 01-03-2015
Form 990-PF
2009 201003 201152 01-02-2012
2010 201103 201253 01-07-2013
2011 201203 201352 01-06-2014
2012 201303 201452 01-05-2015
Form 990-T
2009 201003 201152 01-08-2012
2010 201103 201253 01-07-2013
2011 201203 201352 01-04-2014
2012 201303 201452 01-03-2015
Form 5227
2011 201103 201152 01-02-2012
2012 201203 201253 01-02-2013
2013 201303 201352 01-02-2014
Form 706-NA
2010 201003 201052 01–01–2011
2011 201103 201152 12–31–2011
2012 201203 201253 12-31-2012

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