1.13.3  Document Management

Manual Transmittal

June 06, 2014

Purpose

(1) This transmits revised IRM 1.13.3, Statistics of Income, Document Management.

Material Changes

(1) This section of the Internal Revenue Manual (IRM) describes the Statistics of Income (SOI) workflow process in 2014 and later processing years. The SOI workflow process includes the controlling, shipping, scanning, rendering, editing, and monitoring of documents and electronic records that SOI samples for its studies. SOI collaborates with the new Data Management (DM) Division in the Research, Analysis, and Statistics Office on the scanning of paper returns and the rendering of electronically filed returns.

Effect on Other Documents

IRM 1.13.3, dated July 2, 2013, is superseded.

Audience

Submission Processing Centers across all Operating Divisions.

Effective Date

(06-06-2014)



M. Susan Boehmer
Director
Statistics of Income Division RAS:S

1.13.3.1  (01-24-2012)
Statistic of Income Workflow Process

  1. This section of the Internal Revenue Manual (IRM) describes the Statistics of Income (SOI) workflow process.

1.13.3.1.1  (01-24-2012)
Controlling Documents Selected for Statistics of Income

  1. The workflow process deals with the controlling, shipping, scanning, rendering, and editing of documents (tax returns, forms, schedules, etc.) and the transmitting of electronic records, which SOI selects for its studies. Some of the phases of this process include:

    1. sampling both paper documents filed at the submission processing centers and electronic records at the Enterprise Computing Center - Martinsburg (ECC-MTB);

    2. storing paper documents in SOI support or edit units at the centers;

    3. ordering paper documents and electronic records for error correction and additional editing in SOI edit units;

    4. editing paper documents, scanned images of returns, or electronic records;

    5. photocopying some paper documents for special projects;

    6. scanning paper documents before and after SOI editing;

    7. releasing paper documents from the SOI edit units back to Files; and,

    8. re-filing paper documents in Files.

1.13.3.1.2  (01-13-2012)
Statistics of Income Automated Return Tracking System (STARTS)

  1. The Statistics of Income Automated Return Tracking System (STARTS) automates some phases of the SOI workflow process. Two SOI database applications, BMF STARTS and IMF STARTS, store information about the SOI samples, SOI program deadlines, status of scanning and rendering of paper documents and electronic records, and status of inventory at the SOI edit sites. These applications give the SOI units at the submission processing centers and National Office the capability to control documents (tax returns, forms, etc.) and electronic records (e.g., electronically filed returns or images of scanned documents) from the point of selection at ECC-MTB to the SOI edit sites. Both applications produce inventory management reports that provide SOI managers with tools for monitoring every phase in which documents and records change location (e.g., shipment to processing center, receipt at processing center, completion of editing, etc.) and processing status (edited, scanned, rendered, selected for quality review, etc.). With the applications accessible from terminals in the submission processing centers and the Statistics of Income (SOI) office in Washington, DC., SOI control (or support) units and edit units, and National Office analysts, can monitor different tasks within each phase of the workflow process in real time. For example:

    1. SOI support and edit units can count and monitor the number of selected paper documents and electronic records that are "missing" (i.e., not in SOI control and unavailable for scanning, rendering, editing, or refiling).

    2. SOI support and edit units can create and monitor workgroups of paper documents and workgroups of scanned and rendered images of documents and electronic records for assignment to individual editors.

    3. SOI analysts in National Office can review and monitor an SOI edit unit’s progress in meeting a project deadline.

1.13.3.1.3  (01-13-2012)
Workflow Process

  1. In defining the way selected documents and records move through the Statistics of Income (SOI) infrastructure, this section identifies:

    1. tasks in the SOI support and edit units;

    2. procedures for controlling documents and records as they move through the SOI workflow process; and,

    3. users' roles at the submission processing centers.

1.13.3.1.3.1  (06-06-2014)
Selecting Documents

  1. SOI sample selection occurs at the Enterprise Computing Center - Martinsburg (ECC-MTB) and the Ogden Submission Processing Center (OSPC). These centers create data files that are transmitted daily, weekly, and monthly, to one or more of the submission processing centers, National Office, ECC-MTB, and the Enterprise Computing Center - Memphis (ECC-MEM), which stores and transmits print files under the "Mainframe Consolidation" plan. All of the files contain data that SOI selected from, at least, either the Business Master File (BMF) or the Individual Master File (IMF).

  2. Beginning with Cycle 201303, the ECC-MTB produces, stores, and "pushes," data to the Ogden campus for storage in SOI databases. Ogden personnel should ensure this occurs regularly and without unnecessary delay. At approximately the same time the SOI Branch at the Ogden Submission Processing Center creates files for the Forms 706, 706-NA, 709, 990 series, 4720 and 5227 projects. See Exhibit 1.13.3-1 for a description of SOI files.

  3. Beginning with Cycle 201404, ECC-MTB transmits specific Individual Master File (IMF) files, such as charge-outs, to the centers in Austin, Fresno, and Kansas City, and produces and stores other IMF files, which it "pushes" to the Cincinnati campus for loading into SOI databases. See Exhibit 1.13.3-1 for a description of each file. In addition, supplemental samples for the Form 1040 Study are selected at ECC-MTB in cycle 19, with the tape label containing the cycle designation, "20XX19k."

  4. At times problems create a need to request replacement ECC-MTB files, or reprinting of files at the submission processing center. The center should resolve these problems based on the following guidelines:

    1. Files staffs can address questions concerning reruns to the SOI coordinator at the center, the SOI Edit Unit manager, or the National Office STARTS Team (202-874-0334). The Files staffs can also contact the center’s computer operations function, or the Network Operations Command Center (NOCC).

      Note:

      In most cases computer operations at the center must require the rerun or reprinting.

    2. SOI coordinators can request the reprinting of files in the submission processing centers.

    3. At the Ogden Submission Processing Center, the SOI Development and Maintenance Section (801–620–7679) receives reports of problems with loading or processing the Sample Control File (File No. 080–72–14) which is loaded into BMF STARTS.

    4. For the Selected Returns Control File (File No. 080–54–16), an IMF STARTS file, the Expert Site Section in the Cincinnati Submission Processing Center (CSPC) (606–292–5300) receives reports of problems.

1.13.3.1.3.2  (07-02-2013)
Pulling Documents

  1. Beginning with ECC-MTB Cycle '03, ECC-MTB transmits each week a set of files, including a BMF STARTS sample control file (or in cycle '04 the daily IMF STARTS selected returns files), to IRS submission processing centers, National Office, and the Enterprise Computing Center - Memphis (ECC-MEM). The same week the SOI Branch at the Ogden Submission Processing Center (OSPC) creates a set of files, including SOI charge-outs for the on-site SOI BMF studies in Cincinnati and Ogden. All of the files contain information about documents (returns, forms, etc.) and records which SOI selected for one or more of its studies. In addition, the Cincinnati and Ogden programmers load sample information into IMF and BMF STARTS, respectively, during the week after notifying a Martinsburg unit to "push" the files to their center.

    Note:

    Beginning in 2012, with the implementation of CADE 2, the first day of an ECC-MTB cycle begins on a Friday and ends on the following Thursday. Daily processing related to the IMF programs occurs on Friday (Day 1), Monday (Day 2), Tuesday (Day 3), Wednesday (Day 4), and Thursday (Day 5). Weekly processing related to the BMF programs occurs each Thursday (Day 5) of an ECC-MTB cycle.

  2. The submission processing centers, or the local SOI units, print and deliver two or three sets of the SOI charge-outs to the centers' Files functions, other designated areas at the centers, or the Federal Records Centers (FRC). The SOI support units or edit units at the centers monitor the receipt of these SOI charge-outs. They also insure the timely pulling of the selected paper documents. If either the ECC-MTB or the centers' print rooms deliver the charge-outs late, or SOI units are producing their own sets of charge-outs, the centers can pull the samples by printing either STARTS Selected Returns Lists or STARTS charge-outs.

  3. Centers and SOI units print the SOI charge-outs in Document Locator Number (DLN) order, or another appropriate order, and batch them for pulling documents according to local procedures. They charge the pulling of the returns to Organization-Function-Program (OFP) code 28000–530–00000. Document 6209, IRS Processing Codes and Information, and IRM 3.5.61, Files Management and Services, state that the expeditious pulling of SOI returns first at the centers is a high priority.

  4. Pulling SOI returns in Files before the pulling of other weekly requests (such as Refund Review, Notice Review, Unpostables, AIMS, and internal notices), will reduce the number of missing SOI returns - i.e., reduce the number of returns SOI does not control and the SOI unit or Files must find. The criteria that Files uses to pull returns is found in IRM 3.5.61.1.2.3, Priority Pull Listing.

  5. For each return found, place an SOI charge-out in the Files (or Federal Records Center (FRC)) block that holds the document to indicate SOI holds the original return. The second copy of the charge-out is stapled to the front of the return.

  6. If a document is unavailable during this "First Pull" phase, the SOI support or edit unit notes and dates on the SOI charge-out and in STARTS the name of the IRS function controlling the return. This information is helpful in follow-up searches for returns missing from the SOI inventory at a center. A lead SOI control clerk should begin the search immediately for documents if Files annotated on the charge-out, "Block Not in File (BNIF)," or "Document Not in File (DNIF)" .

  7. Once Files pulls the returns for a cycle, the SOI control unit or edit unit sorts and shelves them in either cycle-page-line or DLN order. The order depends on the local center’s preference in meeting the needs of its SOI operations. During this process, the unit compares the taxpayer identification number (TIN) and DLN on the charge-out with those on the return to insure Files pulled the correct document. This review is done at this point because obtaining the correct return later is more difficult and costly.

  8. If the unit shelves the returns in cycle-page-line order, folders are prepared for each cycle and page combination. A page can contain between one and twenty returns. The folder should show the cycle and page number in a location that will display the information when the unit shelves the folders. Returns are placed in the appropriate folder in "line number" sequence.

  9. If the unit stores the returns in DLN order, the unit can shelve them by DLN within a SOI cycle or by the standards practiced in Files.

  10. A copy of the charge-out for a missing return is kept in a folder marked "Missing SOI Year 2012 (2013, etc.) BMF (or IMF) Returns." The unit uses the charge-outs in this folder in follow-up searches, and during the collection of "First Pull" and "One Week Follow-up" information.

1.13.3.1.3.2.1  (01-13-2012)
First Pull Statistics

  1. After the initial pulling of SOI documents, the center enters the "Missing Date" and "Doc Status" into STARTS for each missing return in the cycle. See Exhibit 1.13.3-2 for valid document status codes, which describe the submission processing center function holding the "missing" return, or the workflow situation associated with the "missing" return.

  2. After the center enters the missing return information, it updates the "First Pull" and "One Week Follow-up" dates in the STARTS Cycle Screen. It should follow the schedule of dates in Exhibit 1.13.3-3 when updating this cycle information. Entering as early as possible the "One Week Follow-up" date, even if all of the returns in the cycle are not controlled, will make returns available sooner for SOI units to edit.

  3. The center faxes "First Pull" statistics to National Office each week. The Special Projects Section, Corporation Statistics Branch in the Statistics of Income office sets the statistical reporting criteria each year.

1.13.3.1.3.2.2  (06-06-2014)
Special Individual Master File (IMF) Accounts

  1. Some 1040 returns are posted to the Non-Master File (NMF). Because these documents do not post to the Individual Master File (IMF), SOI does not automatically sample them. In the past, SOI has alerted submission processing center personnel to look for such returns. See IRM 3.17.46, Automated Non-Master File Accounting, for more information about the procedure.

  2. Since 2002, submission processing centers posted a NMF record to the IMF. But, because the TC 150 is equal to $0 (no other data is present), this process makes the record essentially the same as a Substitute For Return (SFR) record.

  3. The new IMF posting procedure does not always ensure the selection of the 1040 return, especially in the case of "no significant tax data" on the Master File. Therefore, the NMF unit at the Cincinnati Submission Processing Center forwards photocopies of NMF returns to the SOI Branch (see IRM 3.17.46.5.4, IMF Accounts Over $1 Billion). Upon receipt of the photocopy, SOI National Office is notified. The telephone number of the National Office contact is 202-803-9757.

  4. The SOI control unit in Cincinnati adds record information about the NMF returns to the IMF STARTS database. After insertion of the information, the NMF returns are available for placement in workgroup orders which the SOI edit units at the Cincinnati Submission Processing Center create.

1.13.3.1.3.2.3  (01-13-2012)
Special Processing of Returns in the Individual/Sole Proprietorship Program

  1. "The set of Cross-Sectional" 1040 returns comprises both Non-SOCA and SOCA 1040 returns.

  2. Reducing the number of missing "Cross-Sectional" 1040 returns is a high priority.

1.13.3.1.3.3  (07-02-2013)
Fulfilling Requests for Returns in SOI Control

  1. Certain SOI projects and requests from other IRS functions require the SOI units to photocopy documents, scan documents, or retrieve scanned images of documents that SOI controls. The SOI function (i.e., SOI control unit or edit unit), which is controlling the document or has access to the electronic record information and image, can photocopy, scan, or retrieve it for a special SOI project, or another IRS function. In addition, the SOI unit may give the original return or a printout of the scanned images to the IRS requester and either control the photocopy or rely on the scanned images for SOI processing. After editing, the SOI edit unit destroys the photocopy, if no other SOI processing is necessary (e.g., scanning). Another option is giving the IRS requester access to the Distributed Processing System (DPS) Image Network (DIN), which stores the scanned images of all or many of the returns in SOI samples.

  2. For each SOI project that requires photocopying of some documents, the unit generates a list in STARTS. The lists accompany the photocopies. The unit keeps copies of the lists for future reference. After photocopying the documents on the list, the unit:

    1. Stamps the message, "Photocopy for SOI," on the first page of each selected document.

    2. Sorts the photocopies based on the listings.

    3. Places the originals back on the shelves, or in the STARTS workgroups.

    4. Checks a sample of photocopies for completeness and legibility.

    5. Ships the photocopies to the processing site.

    6. Charges the time spent photocopying documents to the appropriate SOI Organization-Function-Program (OFP) code.

  3. If another IRS function requests the original document, and the SOI unit elects to make a photocopy for SOI processing, it:

    1. Photocopies the document.

    2. Stamps the message, "Photocopy for SOI," on the first page of each selected document.

    3. Notes in the "Remarks" field of the STARTS Primary Record Screen that the requesting function has the original.

    4. Sends the original to the requester.

    5. Places the photocopy back on the shelves, or in the STARTS workgroup.

    6. Charges the time to the appropriate non-SOI OFP code.

  4. If another IRS function requests the original document, and the SOI unit elects to provide it before SOI processing is completed, it:

    1. Locates the document.

    2. Scans the document through the DIN system.

    3. Notes in the "Remarks" field of the STARTS Primary Record Screen that the requesting function has the original.

    4. Re-charges the document to the requesting area.

    5. Sends the document to the requesting area.

    6. Charges the time to the appropriate non-SOI OFP code.

    Note:

    The SOI Operation Manager/Designee will obtain authorization for charging the time for this work prior to fulfilling these requests.

  5. If another IRS function requests an expedite image of a document, or a portion thereof, the SOI unit:

    1. Prints the image(s) from the DIN server.

    2. Stamps the image(s) "Copy" on the first page of each selected document.

    3. Sends the image(s) to the requesting area.

    4. Charges the time to the appropriate non-SOI OFP code after the SOI Operation Manager/Designee obtains authorization for charging the time for this work to the appropriate code.

    Note:

    Documents containing in excess of 25 pages, may require SOI Operation management approval prior to fulfilling a request. SOI may elect to provide large volume requesters access to the DIN server for viewing document images after applying for access through the on-line 5081 application process.

  6. An SOI unit can enter information about these requests in STARTS to maintain a record.

1.13.3.1.3.4  (01-13-2012)
Scanning Documents Before Editing

  1. SOI units at the Cincinnati and Ogden submission processing centers scan documents for a number of studies and programs before the commencement of SOI editing. For example, SOI units scan corporation and partnership forms, schedules, and attachments before SOI editing and for delivery to the Large Business and International (LB&I) division. In addition, SOI scans the Form 8038 series for the SOI Special Studies Branch and Form 8328, Carryforward Election of Unused Private Activity Bond Volume Cap, for the Tax-Exempt Governmental Entities (TEGE) operating division.

  2. SOI maintains scanning systems to produce, store, and supply the images of the documents: DIN (Distributed Processing System (DPS) Image Network), KIN (Schedule K-1 Image Network which stores images from the Service Center Recognition/Image Processing System (SCRIPS)), LIN (LB&I Image Network), and SEIN (SOI Exempt Organization Return Image Network). The complete list of current SOI scanning projects is found in Exhibit 1.13.3-4.

  3. Criteria for selecting returns to scan differ among the various SOI studies, including the LB&I and TEGE programs. STARTS controls the returns for the DIN, KIN and LIN operations, while BBTS controls the returns, selected before pipeline processing, for the SEIN system (See IRM 3.20.12, Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing). Either STARTS reports or a specific SOI study identify the returns the centers will scan during the year.

    1. The weekly BMF STARTS file load program identifies 1120 and 1065 returns for SOI and LB&I scanning based on the SOI and LB&I selection criteria. This program supplements the record information on the file that ECC-MTB generates each week and SOI loads into BMF STARTS. The centers generate a STARTS report, which identifies the SOI and LB&I selections. With implementation of KIN, which stores SCRIPS images of the paper filings of Schedule K-1, the centers can focus on scanning the "parent" 1120 and 1065 returns. Upon completion of scanning the parent document, these images are merged with those in KIN to produce a "complete" return for LB&I. The centers can use IDRS to request prints of electronically filed 1120 and 1065 returns, which the centers have to scan for LB&I and SOI, if SOI has not rendered images from the XML files.

    2. The Ogden submission processing center scans the population of Forms 8038, 8038-G, 8038-T, 8038-CP, 8038-TC, and 8328 before SOI editing. The center generates a STARTS report, which identifies the selections for both TEGE and SOI.

    3. Before editing the centers should scan all of the paper returns in the corporation and partnership samples.

      Note:

      If a center is preparing a return for pre-edit scanning, but an SOI edit unit needs to edit the same return, the return is placed immediately in a STARTS workgroup and shipped to the edit unit. In this case, scanning of the return will occur after the edit unit completes statistical abstracting.

    4. The Cincinnati submission processing center scans the samples of Forms 706 and 709, as well as the population of Forms 706-NA, before SOI editing.

    5. The Ogden submission processing center scans the population of Forms 990, 990-PF, 990-T, 4720, 5227, 8921, and 8922 (via SEIN) before pipeline processing and stores the images on the SOI DIN server.

  4. The SOI edit unit or control unit that scans returns before SOI editing should follow the procedures outlined in the Scanner User Guide for the Distributed Processing System (DPS) Image Network (DIN), or the LB&I Image Network (LIN), as well as this document. These procedures emphasize the following actions, that the SOI edit and control units share:

    1. Determining if all the documentation associated with a return is available for scanning.

      Note:

      A center does not scan a return until it controls all the documentation associated with the return, unless a program completion deadline is approaching. All Forms 1120S are scanned after the Schedules K-1 are located and associated with the parent return. If additional Schedules K-1 are found, the SOI unit re-scans the entire return and supplies both D. Atkinson (Ogden) and C. Wescott (National Office) information about the return, including the SCPL, which is used to replace the original set of images in DIN with the re-scanned set.

    2. Preparing an "Alert Page" , if applicable, that identifies all of the documentation obviously missing from the return (e.g., missing boxes, one or more pages in the first set of pages of a return). See Exhibit 1.13.3-5 for an example of this insert.

    3. Generating a bar-coded SOI Form 4251 (charge-out) in STARTS, if necessary.

    4. Confirming the employer identification number (EIN) and tax period on both the return and the Form 4251 charge-out are identical.

      Note:

      If there is a mismatch, or "miss pull" , the SOI unit puts the return aside for further research. In rare cases, a correction of record information occurs and subsequently a new Form 4251 is printed and attached to the return before scanning.

    5. Calibrating the scanners to ensure the images of the returns are not only legible but also complete - i.e., the images of periods and hyphens, or other minute characters and symbols, on the return are captured during the scanning process.

    6. Scanning the SOI Form 4251, which is placed at the beginning of the return, followed by the first set of pages of a return (for example, first four pages of an 1120 return), the Form 7004, Application for Automatic Extension of Time to File, if applicable, the Alert page, if applicable, and then the rest of the return.

    7. Scanning the entire return, including any indexes and tables of content, if applicable, in the same order in which the document was filed, without rearranging attachments.

      Note:

      The unit scans all the pages, other than the envelope, placing any adjustment paperwork at the end of the document.

    8. Scanning the return in the same order as the boxes which held all of the documentation, if the return was shipped in more than one box.

    9. 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.

    10. Reviewing the images of each scanned return by examining the entire scanned image of the return and all supporting schedules and attachments during the quality review phase of the DIN/LIN operations to ensure all the images are readable, including the pages oriented in landscape mode.

    11. Date stamping the SOI Form 4251 after completion of the scanning process to identify returns that are "pre-edits" .

      Note:

      Each center determines the utility of date stamping.

    12. Moving the adjustment paperwork back to the front of the document before re-filing.

  5. SOI National Office leads a monthly telephone conference call with the Cincinnati and Ogden SOI staffs. The monthly calls include discussions on workload priorities and changes in procedures for implementing goals associated with scanning. The calls also include discussions about the workflow of the various DIN projects. These calls do not preclude the employees at the centers from communicating with each other and analysts in National Office whenever it is necessary. National Office assumes, however, major issues are covered during the telephone conference calls.

1.13.3.1.3.5  (01-13-2012)
Additional Activities Before Documents Are Ordered

  1. After completion of photocopying, or imaging, the SOI control unit or edit unit continues to maintain the returns on the shelves or carts.

  2. The SOI units search for missing returns. When a missing return is found, it updates the record information in STARTS.

  3. The units process expeditiously requests from other IRS functions. It updates the "Photocopy" field on the STARTS Primary Record screen with a "Y," if it releases the original return to the other function after making a photocopy. If another function requests a photocopy, the unit does not charge the photocopying to SOI.

  4. The units monitor the workflow process, especially checking whether an SOI processing center has ordered documents. Several reports in STARTS provide workflow management information, including the timely loading of the STARTS Control File, the volume of different types of returns selected in each cycle, the status of missing returns, and the number of days documents remain in the SOI control unit before shipment to an edit unit.

  5. Since STARTS pre-prints the submission processing center address on the Form 3210 facsimiles, the center must check the accuracy of the address in STARTS. The units use the STARTS Address Screen to make changes to their own shipping addresses.

  6. The control units, and edit units, enter information (dates, codes, etc.) into STARTS that is valid and indicative of an action at a particular point in the SOI workflow process. The goal is the reduction in the length of time SOI controls documents.

1.13.3.1.3.6  (01-13-2012)
Documents Ordered by Processing Center Edit Units

  1. A processing center SOI edit unit manager and that manager's staff use STARTS to create workgroups of documents or electronic records. Reports and screens in STARTS present information about when and what returns are ready for shipment from another selecting center, the manager's own center, or Files. See `Exhibit 1.13.3-6 for information about the movement of documents and electronic documents.

  2. STARTS automatically produces a Shipment Control Sheet, Editor Sign-Out Sheet, and a Document Transmittal and updates the database, inventory reports, and screens when the edit unit creates a workgroup.

  3. SOI units fulfill orders timely to ensure returns are available to edit.

1.13.3.1.3.6.1  (06-06-2014)
Special Processing of Returns in the Tax Year 2013 Individual/Sole Proprietorship Program

  1. The set of "Cross-Sectional" returns comprises both Non-SOCA and SOCA 1040 returns.

  2. The SOI units should edit available "Cross Sectional" returns first.

1.13.3.1.3.7  (01-13-2012)
Selecting Center Control Unit Activities After Shipping Begins

  1. After fulfilling workgroup requests, the SOI units should continue to search for missing returns. When a missing return is found, a unit updates the pertinent record information in STARTS. This action makes the document available for ordering.

  2. When another function needs a document, SOI personnel follow the procedures below:

    1. Request the original return, a photocopy, or a printout of the scanned images after checking STARTS to find its location in the SOI workflow.

    2. Make a complete and legible photocopy or printout, if the other function requests the original.

    3. Stamp on the copy, "PHOTOCOPY (OR PRINTOUT) FOR SOI," and write the other function’s name on the first page, so that the SOI processing center knows to destroy this document after completely editing it.

    4. Send the original return to the requester; or, to the selecting center Files function, if the center is a non-processing center.

    5. Update STARTS with information about whether the unit sent a photocopy, printout, or original to the requester, and the requester’s name.

    6. Place the photocopy or printout back in the document’s original SOI workgroup.

    7. Recharge the requested document to the other function when the unit sends the original to the requester.

  3. An alternative to photocopying, or printing copies of the scanned images, is the edit unit’s expeditious editing of the return, and, then, its release in the next STARTS release workgroup. However, SOI recommends photocopying or printing copies of the scanned images for one of the following requirements:

    1. An SOI edit unit needs the original return for several days beyond the norm.

    2. A return is selected for quality review.

    3. The document requires review by a lead editor.

1.13.3.1.3.8  (01-13-2012)
Managing Documents in the Processing Center

  1. When an SOI unit receives a returns from another center or Files, it uses the accompanying Form 3210, Document Transmittal, to verify that all of the returns are in the shipment. The unit retains copies of the Forms 3210.

  2. The unit promptly resolves any problems with a shipment, such as "Wrong Pulls" (also called "miss pulls" , or non-selected returns) or returns missing from the shipping boxes or carts. If the unit is unable to find a return, or has a non-selected return in its possession, it:

    1. Updates the return as missing in STARTS, which then automatically adds the return to the Missing Returns List.

    2. Enters a brief description of the problem (e.g., "Wrong Pull attached to charge-out; returned to the Fresno Submission Processing Center on 05/04/2013" ) in the "Remarks" field of the STARTS Return Information Screen.

    3. Ships a "Wrong Pull" back to the other center or Files under cover of a manually prepared Form 3210, Document Transmittal.

  3. Upon finding the correct return, the other center or Files sends it to the SOI edit unit, which updates STARTS. This action makes the return available for assignment to a new workgroup.

  4. If the processing center SOI control unit receives the returns, it returns an acknowledgment copy of a Form 3210 to Files or the other center. It should check for "Wrong Pulls" or missing returns before shipping it to the SOI edit unit.

  5. If the processing center SOI control unit is sending a STARTS workgroup to the SOI edit unit, it prints the Shipment Control Sheet, Editor Sign-Out Sheet and Form 3210. It also updates STARTS. The unit prints a Form 3210, Document Transmittal facsimile, whether it is sending its own documents, or those from a non-processing center.

  6. If the center does not move returns between two different locations, as in the Cincinnati Submission Processing Center, the Form 3210 is not necessary. However, the edit unit still needs the Shipment Control Sheets and the Editor Sign-Out Sheets.

  7. Each processing center should decide whether to hold returns awaiting editing in either the SOI control unit area or the SOI edit unit area. This decision will likely depend upon available space; however, a center should hold returns in the SOI control unit area until needed by the SOI edit unit to meet requests for returns from other functions.

  8. The SOI control unit releases the workgroup to the SOI edit unit either in boxes or on batch carts according to local procedures.

1.13.3.1.3.9  (01-13-2012)
Managing Documents in the SOI Edit Unit

  1. When the SOI edit unit receives returns from another center, the processing center SOI control unit, or Files, it verifies that all of the returns in the workgroup are present for editing. If it identifies any problems during this check, it contacts the appropriate function. If the edit unit has a selected return that it is not supposed to edit, the unit uses STARTS to transfer the return to the appropriate SOI processing center.

  2. Upon completion of this verification, the edit unit acknowledges receipt of the workgroup by updating STARTS.

  3. The edit unit manager controls the unit’s inventory of returns with the assistance of STARTS management reports.

  4. Upon completion of edit processing, including quality review, scanning, photocopying, and special editing (such as editing for the SOCA Project), the manager releases returns from the unit.

    Note:

    Timely releases of returns at the completion of SOI processing ensures timely delivery of these documents to other IRS requesters. If an edit unit manager is unsure about the closing date of a particular SOI study, or the appropriate actions associated with that closing, the manager contacts both the STARTS Team, at 202-874-0334, and the National Office senior analyst of the study.

  5. If a released return is missing from the workgroup, the manager should check with the tax examiner who originally edited the return, the lead editor, and/or the quality reviewer. The editor sign-out sheets associated with returns shipped to the edit unit are useful for this research. If the return is still missing, the unit records this information in the right margin of the "Release Workgroup" Shipment Control Sheet and releases the workgroup to the processing center SOI control unit or Files.

  6. The edit unit updates STARTS after releasing the workgroup.

  7. The SOI units in the processing center destroy photocopied returns that are not part of a special study (HINT, SOCA, Form 5471, etc.).

1.13.3.1.3.10  (01-13-2012)
Activities After Editing Documents

  1. At the processing center, either the SOI control unit or Files function receives the release workgroups from the SOI edit unit. An SOI control unit updates STARTS and verifies the presence of each return in the release workgroup. If a return is not found, the unit first checks the area, including the edit unit area, before entering it as missing in STARTS. If a regular Files unit does not have access to STARTS, the SOI edit unit assumes the role of checking whether returns are missing and updating STARTS.

  2. The SOI unit keeps copies of the control sheets for the release workgroups when it ships returns back to Files. The Files function recharges those returns to the next requester or recharges those returns to Files after re-filing and shelving the documents. The SOI unit retains the shipment control sheets until the end of a program. See IRM 1.13.2, Processing Management, for the program completion deadlines of various SOI studies.

  3. Before shipping back documents to another center, the SOI unit ensures that any special processing (such as scanning or photocopying) has been completed.

    Note:

    Timely releases of returns at the completion of SOI processing ensures timely delivery of these documents to other IRS requesters.

  4. The Files function verifies that all of the returns listed on the release workgroup shipment control sheets are present. If problems occur with the shipment, such as missing returns, the unit contacts the processing center SOI control unit or edit unit for assistance. It is the responsibility of the processing center SOI unit to resolve expeditiously these problems. When the documents are found, the unit should ship these returns under cover of a manually prepared Form 3210, Document Transmittal.

  5. When the other center receives the shipment, it returns an acknowledgment copy of a Form 3210. The entry of this date on the Form 3210 serves as an acknowledgment of the receipt and the SOI unit updates STARTS.

  6. The other center releases its center’s original returns back to Files or to another function. It recharges those returns sent to the new requester. The Files function retains the STARTS shipment control sheets until the program completion date.

    Note:

    If a Files manager is unsure about the closing date of a particular SOI study, or the appropriate actions associated with that closing, the manager contacts both the STARTS Team, at 202-874-0334, and the National Office senior analyst of the study.

1.13.3.2  (06-06-2014)
Controlling Documents in the Corporation Programs

  1. This section of the Internal Revenue Manual (IRM) describes the controlling and shipping of documents selected for the Statistics of Income (SOI) Corporation Programs. Each year the selection of the sample for a specific corporation tax year begins in cycle '27 and ends two years later in cycle '26. For example, selection of the sample for the SOI Year 2013 Corporation program began in cycle 201327 and ends in cycle 201526.

1.13.3.2.1  (01-13-2012)
Controlling the Samples

  1. The selected documents in the Corporation Programs include the following:

    • Form 1120, U.S. Corporation Income Tax Returns.

    • Form 1120-F, U.S. Income Tax Returns of Foreign Corporations.

    • Forms 1120S, U.S. Income Tax Returns for an S Corporation.

    • Forms 1120-L, U.S. Life Insurance Company Income Tax Returns.

    • Forms 1120-PC, U.S. Property and Casualty Insurance Company.

    • Forms 1120-REIT, U.S. Income Tax Returns for Real Estate Investment Trusts.

    • Forms 1120-RIC, U.S. Income Tax Returns for Regulated Investment Company.

1.13.3.2.2  (06-06-2014)
Corporation Income Tax Returns

  1. During 2014, Statistics of Income (SOI) selects documents for the SOI Year 2012, 2013, and 2014 Corporation Studies. Exhibit 1.13.3-7 shows the assignment criteria. During the year the following processing occurs:

    1. Sampling for the SOI Year 2012 Corporation Study continues through mid-2014 (i.e., through cycle 201426). The final cutoff for editing the sample happens in July 2014, though returns critical to the sample are added during August, 2014. IRM 1.13.2, Processing Management, provides additional controlling and shipping instructions.

    2. For the SOI Year 2013 Corporation Study, the selection of returns began in Cycle 201327 and will continue through Cycle 201526. Editing of Forms 1120, 1120-F, 1120S, 1120-RIC, and 1120-REIT, begins in June 2014. An SOI edit unit starts processing Forms 1120-L and 1120-PC in September 2014.

    3. Beginning with Cycle 201427, the sampling program selects documents for the SOI Year 2014 Corporation Study. Editing of the various forms in this study begins in the middle of 2015.

  2. SOI units at the Cincinnati and Ogden Submission Processing Centers edit corporation returns. The distribution of selected documents among the sites for each study is presented in Exhibit 1.13.3-8.

  3. The on-line edit processing in the edit units combines editing, consistency testing, and error resolution of data into one function. The edit units key data from the documents that are subject to various consistency tests. They must resolve any error conditions detected before more processing (editing, photocopying, scanning, etc.) can continue.

  4. At the completion of the SOI study, analysts in National Office run a series of post-consistency programs against extracts from the database files. This process produces Source Book-related tables, listings, and other outputs, SOI prepares for its customers.

1.13.3.2.2.1  (07-02-2013)
Classifying "Giant" Corporation Returns

  1. SOI classifies corporation returns by asset size (or another money amount) and sample code during the execution of the sampling program at ECC-MTB. The criteria for "Giant" corporation returns are assets greater than or equal to $250 million, and a sample code that is either 22, 32, 38, 39, 44, 53, 58, 72, 73, 74, 75, 76, 79, 92, 93, 94, 95, 96, 97 or 98.

  2. The Special Projects Section, Corporation Statistics Branch, embedded this classification scheme in the BMF STARTS Order Screen logic. This enhances the SOI edit units’ management of the documents during the ordering and editing phases. The criteria for creating workgroups in BMF STARTS does not rely solely on the "Giant" indicator, which is based on the total assets field on the first page of the Form 1120, because SOI cannot guarantee that the total assets value is 100 percent accurate until editing commences for the BMF STARTS priority codes).

1.13.3.2.2.2  (01-13-2012)
Special Instructions for Controlling "Early Fiscal" Returns

  1. Some SOI units make the "Early Fiscal" returns available to LB&I or SB/SE for classification. Early classification of these documents increases the likelihood that the returns are available to SOI for its processing of them. If the control unit must photocopy a document, because LB&I or SB/SE needs the original, the unit follows the procedures below:

    1. Make a complete photocopy.

    2. Update STARTS with information about the LB&I or SB/SE request.

    3. Stamp the first page of the original return, "UNIT MADE PHOTOCOPY FOR SOI."

    4. Release the original return to LB&I or SB/SE.

    5. Stamp the photocopy of the return, "THIS PHOTOCOPY FOR SOI."

    6. Control the photocopied return for SOI.

      Note:

      Ideally, SOI should scan a return before giving the original paper copy to a requester.

1.13.3.2.2.3  (06-06-2014)
Editing Priorities

  1. SOI creates a priority list each year that the SOI edit units follow. The edit unit manager can make exceptions to this list in consultation with National Office.

  2. The editing priorities are identified in the table below.

    Editing Priority by Program Code Type of 1120 Return
    1 Critical Case
    2 Returns on a First In, First Out basis


1.13.3.2.2.4  (01-13-2012)
Scanning Documents After Edit and Test Resolution

  1. Scanning of all the 1120 returns in the sample occurs before editing. If an SOI edit unit needs to edit returns before scanning, it will occur after the completion of editing.

  2. Scanning creates an historical file for SOI customers to use if they have questions about the data. 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. See IRM 1.13.3.1.3.4 and IRM 1.13.3.2.2.4 (4) below for information about the scanning procedures.

  3. The BMF STARTS application places returns selected for scanning, but not yet scanned, in "release" workgroups (or, shipments), which are separate and distinct from other types of release workgroups. The unit updates the workgroup information in STARTS after completing the scanning.

  4. Scanning procedures include:

    1. Removing the notes, tabs, snapshots and other mark-up that SOI editors add to the return during the editing process.

    2. 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.

    3. Examining the entire scanned image of the return and all supporting schedules and attachments during the quality review phase to ensure all the images are readable, including the pages oriented in landscape mode.

    4. Notifying SOI National Office of any Form 5471, 8858, or 8865 that the center plans to scan at a later date after it scanned the parent 1120.

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

  5. The center will review the quality of each scanned image of a return which is selected for the SOI study.

  6. Advance Data review of returns in the spring each year may require the scanning of some critical case returns earlier. National Office will send a list of these returns to the centers starting the second week of January.

1.13.3.2.2.5  (01-13-2012)
Critical Case Returns

  1. Critical case returns are certain large corporation returns, that SOI samples at the 100 percent rate, in which their absence from the Corporation Study would affect the final statistics. Therefore, it is important to the outcome of the study that the centers control and account for these returns during SOI processing. The use of a tickler file, which contains information about prior year critical case returns and which SOI refreshes twice a year for the sampling program at ECC-MTB, has reduced the number of missing critical case returns. Nevertheless, for those missing from the sample, this section contains instructions for identifying, researching, and initiating follow-up procedures for controlling these documents.

1.13.3.2.2.5.1  (06-06-2014)
Critical Case List

  1. The SOI Critical Case List identifies both selected and non-selected returns that are critical to the Corporation Study. The selected returns are those documents sampled at ECC-MTB. Each cycle the submission processing centers pull and control them. A major concern associated with this group is the number of missing documents - i.e., the number of these returns in another IRS function’s possession. SOI units focus their attention on finding these returns and obtaining the original or a photocopy.

  2. The non-selected returns are returns that the SOI sampling program at the Enterprise Computing Center - Martinsburg (ECC-MTB) has not selected. Reasons for this occurrence include:

    1. corporate mergers, dissolution, or changes in consolidated filing status;

    2. a return is not filed by the Advance Data cut-off; and

    3. a return had problems posting to the Business Master File.

  3. Centers receive the Critical Case List from National Office. It is maintained on the STARTS system.

1.13.3.2.2.5.2  (06-06-2014)
Researching Corporations on the Critical Case List

  1. It is the responsibility of the submission processing centers to research corporations on the Critical Case List. The centers report their findings to National Office via entries in the Corporation Critical Case Screens.

  2. The primary research tool in the centers is the Integrated Data Retrieval System (IDRS). Performing IDRS research can resolve most of the outstanding critical case returns. The Business Master File (BMF) should contain entries within nine months after the end of the corporation’s accounting period. Transactions can include the date associated with the filing of the return or actions taken in non-filing situations. The SOI unit should try to find or determine the reason a Critical Case return has not posted to the BMF.

  3. The physical search for returns in Files are helpful in the search process.

1.13.3.2.2.5.2.1  (07-02-2013)
Initiating the Appropriate ECC-MTB Transcript Request

  1. With the proper name, employer identification number (EIN), and tax period, the SOI unit uses command code TXMOD, which will then display a document locator number (DLN) and summary information. If no data are available or more information is needed, the unit requests an ACTRA (Screen display) or a "Specific" MFTRA transcript. A "Specific" MFTRA transcript is a record of a specific type of tax return (i.e., Form 1120) for a specified tax period (e.g., the ending "accounting period" is "200912" or "201012" ).

  2. If no information is found, it is possible the EIN or tax period for the corporation is incorrect or different (due to a change). Requesting a "Tax Class" (Type M for 1120 filers) or "Complete" transcript may provide a clue in finding the correct EIN or Fiscal Year-Month (FYM).

    1. The term "No Entity" shows that the EIN for which the transcript was requested does not exist on the BMF. First, verify the EIN to identify if the EIN listed on the transcript is the same as that requested. If it is incorrect, submit a new "Specific" transcript request using the correct EIN. Otherwise the probable explanation is that someone has recorded incorrectly the EIN or the corporation’s entity status has changed. Then the unit can use the EINAD command to discover the new EIN. If available, micro-alpha tapes are also helpful.

    2. If the "Specific" transcript shows "No Record," this shows that the EIN that the unit requested appears on the BMF; however, transactions were not applicable to the specific tax class and tax period requested. Examining the "Fiscal Month" in which the accounting period ends is useful. If the accounting period, as listed on the transcript, differs from that listed on the Critical Case List, the accounting period on the report may be incorrect. Request a "Complete" or "Tax Class" transcript. It shows the proper accounting period. A corporation may have requested an accounting period change or may be filing a final, part-year return.

  3. If they have entered the correct FYM and EIN, and while waiting for a MFTRA, the unit can check STARTS, Unpostables, Rejects, AIMS or any other control database. This can help determine the physical location of a return.

  4. Most of the transcripts will show that tax transactions have taken place rather than showing "No Entity" or "No Record." All first time requests for transcripts should be for "Specific" transcripts. The unit should follow all "Specific" transcripts that do not yield a DLN with a request for a "Complete" transcript (except an extension to file).

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  (06-06-2014)
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 Corporation Critical Case Screens.

  2. The returns on the Corporation 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. The submission processing center 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  (06-06-2014)
Corporation Advance Data Requests

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

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  (07-02-2013)
Forms 1118 Study, SOI Years 2011 and 2012

  1. For the SOI Year 2011 and 2012 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  (06-06-2014)
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 Tax Year 2012 and 2013 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 B-1, Information on Partners Owning 50% or More of the Partnership

    • 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 1125-A, Cost of Goods Sold

    • Form 3468, Computation of Investment 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 processing partnership returns the selecting submission processing centers control. A Partnership Study is completed when analysts from National Office conduct a "closeout" . 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 partnership 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, 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 BMF 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 returns after the completion of editing and quality review.

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  (06-06-2014)
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 BMF STARTS, order all partnership 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. Editing of partnership returns for a specific tax year normally finishes at the end of the following January. For example, editing of Tax Year 2013 partnership returns begins in July 2014 and ends in January 2015.

  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  (06-06-2014)
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.

    • Form 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  (06-06-2014)
Individual Income Tax Program

  1. Sampling begins in Cycle 201404 for the Tax Year (TY) 2013 Individual/Sole Proprietorship Study. SOI edit units process all of the selected documents, beginning with the 201404 pull, between May 2014 and February 2015. Exhibit 1.13.3-10 contains information about the editor training and program deadlines.

  2. For TY 2013, 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 2014 and June 2015.

  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  (06-06-2014)
Special Closeout Procedures

  1. During 2013 and 2014, 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) 2012 and 2013 programs, respectively.

1.13.3.3.2.2.1  (06-06-2014)
Tax Year 2013

  1. Editing of returns for the TY 2013 Individual SOI program begins in May 2014. During 2014 and 2015 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 2013 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 201404 through 201438.

    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 2013 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 201404 through 201454.

    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  (07-02-2013)
Tax Year 2012

  1. Editing of returns for the TY 2012 Individual SOI program begins in May 2013. During 2013 and 2014 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 2012 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 201304 through 201338.

    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 2012 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 201304 through 201353.

    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  (06-06-2014)
Special Studies

  1. Some returns in the TY 2013 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  (06-06-2014)
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 2013 and 2014 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 2012, PY 2013, and PY 2014 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  (06-06-2014)
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, Processing Timeliness: Cycles, Criteria, and Critical Dates, for shipping details.

  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 2012 and 2014. The range of ending accounting periods for these documents for Tax Year 2012 is 201207 through 201306; and for Tax Year 2014 is 201407 through 201506.

    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 Ogden Submission Processing Center sends every Form 8805 table and listing to SOI National Office.

  7. Form 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 scans every Form 8832 and all attachments.

      Note:

      When Forms 8832 are filed double-sided, it is crucial the SOI unit scans both sides of the Form 8832.

    3. The Ogden center 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). The Ogden SOI control unit scans every Form 8832 and all attachments.

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

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

    6. Ogden SOI 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, Form 8832, 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 2014

    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 next study is Tax Year 2014. The range of ending accounting periods for the Tax Year 2014 forms is January 1, 2014 through and including December 31, 2014.

1.13.3.4.5  (06-06-2014)
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, and 8038-TC each year, as well as Forms 8038-T the center receives during odd calendar years (e.g., 2013, 2015, etc.).

Exhibit 1.13.3-1 
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 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
Form 3520
(Quarterly)
080-7E-11 Data used in editing documents National Office
Form 3520-A (Quarterly ) 080-7N-11 Data used in editing documents National Office
Form 4720 080-7H-16 Data used in editing documents Downloaded in Ogden
Form 4720-A 080-7H-19 Data used in editing documents Downloaded in Ogden
Form 4720-A (one-time run to include all PY 2013 filings) 123-16-11 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.

Master List of Files In Part V, Appendix, SOI BMF Sampling Program Specifications

File ID Frequency Sent To Name Layout
Input Files
160-00-11 Created Weekly from BMF Posting’s 160-18-18 output Runs 160-01, 080-7A, and 080-7D BMF Sorted Return Transactions 160-12-15-ENTCAR, followed by one of the CRLs in Table I.1, followed by one of the Trans record layouts in Table I.2.
080-70-17 Created Semi-Annually by SOI Run 080-70 BMF SOI Corporate Tickler 080-70-17
080-70-18 Created Annually by SOI Run 080-70 BMF SOI Partnership Tickler 080-70-18
Output Files
080-70-11 Weekly Run 080-71 Selected Returns File 080-70-11, followed by one of the CRLs in Table I.1, followed by one of the Trans record layouts in Table I.2.
080-70-12 Weekly Run 080-7H Exempt Returns File 080-70-12, followed by one of the CRLs in Table I.1, followed by one of the Trans record layouts in Table I.2.
080-70-13 Weekly CA-Dispatch Controls for run 080-70 N/A
080-70-14 Weekly Run 080-73 Raw Count Records 080-70-14
080-70-15 Weekly Run 080-7I Corporation Research File 080-70-15, followed by a Corporation Trans record
080-70-16 Weekly Run 080-7J Partnership Research File 080-70-16, followed by a Partnership Trans record
080-70-19 Weekly Run 080-7K TC 976 Corporation Research File 080-70-15, followed by a Corporation Trans record
080-71-12 Weekly (temporary disk) Run 080-72 Form 4251 Records 080-71-12
080-71-13 Weekly Saved in Martinsburg for programmer analysis Error Records 080-70-11, followed by one of the CRLs in Table I.1, followed by one of the Trans record layouts in Table I.2.
080-71-15 Weekly SOI in DC Form 706NA Edit File 080-71-15
080-71-16 Weekly SOI in Ogden Estate Edit File 080-71-16
080-71-18 Weekly SOI in Ogden Corporation Edit File 080-71-18
080-71-19 Weekly Run 080-7B Partnership Edit File 080-71-19
080-71-20 Weekly CA-Dispatch Controls for run 080-71 N/A
080-71-22 Weekly Run 080-7E Foreign Trusts File 080-70-11, followed by the 3520 Trans record
080-71-25 Weekly SOI in DC Private Activity Bonds Edit File 080-71-25
080-71-26 Weekly SOI in DC Governmental Bonds Edit File 080-71-26
080-71-27 Weekly SOI in DC Arbitrage Rebate Edit File 080-71-27
080-71-28 Weekly Run 080-7N Form 3520A File 080-70-11, followed by the 3520A Trans record
080-71-29 Weekly SOI in DC Credit for Qualified Bond Edit File 080-71-29
080-71-30 Weekly SOI in DC Build America Bond Edit File 080-71-30
080-71-31 Weekly SOI in Ogden Tax Credit Bond Edit File 080-71-30
080-72-12 Weekly CA-Dispatch Controls for run 080-72 N/A
080-72-14 Weekly SOI in Ogden Sample Control File 080-72-14
080-73-11 Weekly SOI in DC National Selection Summary Counts 080-73-11
080-73-12 Weekly SOI in DC 1120/1120S National Selection Summary Counts 080-73-12
080-7A-11 Weekly Run 080-70 BMF SOI Extracted Returns 160-12-15-ENTCAR, followed by one of the CRLs in Table I.1, followed by one of the Trans record layouts in Table I.2.
080-7B-11 Weekly SOI in Ogden Sorted Partnership Edit File 080-71-19
080-7D-11 Weekly SOI in Ogden 1120C Sample Control File 080-7D-11
080-7D-12 Weekly SOI IN DC 1120C Research File 080-7D-12
080-7D-13 Weekly SOI in Ogden LB&I Corp & Part. Control File 080-7D-13
080-7D-14 Weekly SOI in Ogden F1042 Control File 080-7D-14
080-7D-15 Weekly SOI in Ogden F8703 Control File 080-7D-15
080-7E-11 Quarterly SOI in DC Merged Foreign Trusts File 080-70-11, followed by the 3520 Trans record
080-7H-11 Weekly SOI in Ogden Private Foundations Edit File 080-7H-11
080-7H-12 Weekly SOI in Ogden Exempt Organizations Edit File 080-7H-12
080-7H-13 Weekly SOI in Ogden 990T Edit File 080-7H-13
080-7H-14 Weekly SOI in Ogden Split-Interest Trusts Edit File 080-7H-14
080-7H-15 Weekly SOI in Ogden Gift Tax Return Edit File 080-7H-15
080-7H-16 Weekly SOI in Ogden Charitable Excise Tax Edit file 080-7H-16
080-7H-18 Weekly SOI in DC Fiduciary Edit File 080-7H-18
080-7H-19 Weekly SOI in DC Form 4720-A Edit File 080-7H-19
080-7H-40 Weekly CA-Dispatch Controls for run 080-7H N/A
080-7I-11 Weekly SOI in DC Basic Corporation Research File 080-7I-11
080-7I-12 Weekly SOI in DC 1120 Corp/Econ Research File 080-7I-11, followed by the 1120 Trans record
080-7I-13 Weekly SOI in DC 1120S Corp/Econ Research File 080-7I-11, followed by the 1120S Trans record
080-7I-14 Weekly SOI in DC 1120PC Corp/Econ Research File 080-7I-11, followed by the 1120PC Trans record
080-7I-15 Weekly SOI in DC 1120R Corp/Econ Research File 080-7I-11, followed by the 1120REIT Trans record
080-7I-16 Weekly SOI in DC 1120F Corp/Econ Research File 080-7I-11, followed by the 1120F Trans record
080-7I-17 Weekly SOI in DC 1120L Corp/Econ Research File 080-7I-11, followed by the 1120L Trans record
080-7J-11 Weekly SOI in DC Basic Partnership Research File 080-7J-11
080-7J-12 Weekly SOI in DC 1065 Part/Econ Research File 080-7J-11, followed by the 1065 Trans record
080-7J-13 Weekly SOI in DC 1065B Part/Econ Research File 080-7J-11, followed by the 1065B Trans record
080-7K-11 Weekly SOI in DC Basic TC976 Corporation Research File 080-7I-11
080-7N-11 Quarterly SOI in DC Merged Form 3520A File 080-70-11, followed by the 3520A Trans record
123-16-11 One Time SOI IN DC F4720A Control File for 2013 080-7H-19
123-16-12 One Time SOI IN DC F8703 Control File for 2013 080-7D-15

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 
CADE 2 Schedule of First Pull and One Week Follow-up Dates



Processing Year
Enterprise Computing
Center - Martinsburg
(ECC-MTB) Cycle
First Pull
Day 5/Thursday
Ending Date


One Week
Follow-up Date
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
2014 201401 02-Jan-2014 13-Jan-2014
2014 201402 09-Jan-2014 20-Jan-2014
2014 201403 16-Jan-2014 27-Jan-2014
2014 201404 23-Jan-2014 03-Feb-2014
2014 201405 30-Jan-2014 10-Feb-2014
2014 201406 06-Feb-2014 17-Feb-2014
2014 201407 13-Feb-2014 24-Feb-2014
2014 201408 20-Feb-2014 03-Mar-2014
2014 201409 27-Feb-2014 10-Mar-2014
2014 201410 06-Mar-2014 17-Mar-2014
2014 201411 13-Mar-2014 24-Mar-2014
2014 201412 20-Mar-2014 31-Mar-2014
2014 201413 27-Mar-2014 07-Apr-2014
2014 201414 03-Apr-2014 14-Apr-2014
2014 201415 10-Apr-2014 21-Apr-2014
2014 201416 17-Apr-2014 28-Apr-2014
2014 201417 24-Apr-2014 05-May-2014
2014 201418 01-May-2014 12-May-2014
2014 201419 08-May-2014 19-May-2014
2014 201420 15-May-2014 26-May-2014
2014 201421 22-May-2014 02-Jun-2014
2014 201422 29-May-2014 09-Jun-2014
2014 201423 05-Jun-2014 16-Jun-2014
2014 201424 12-Jun-2014 23-Jun-2014
2014 201425 19-Jun-2014 30-Jun-2014
2014 201426 26-Jun-2014 07-Jul-2014
2014 201427 03-Jul-2014 14-Jul-2014
2014 201428 10-Jul-2014 21-Jul-2014
2014 201429 17-Jul-2014 28-Jul-2014
2014 201430 24-Jul-2014 04-Aug-2014
2014 201431 31-Jul-2014 11-Aug-2014
2014 201432 07-Aug-2014 18-Aug-2014
2014 201433 14-Aug-2014 25-Aug-2014
2014 201434 21-Aug-2014 01-Sep-2014
2014 201435 28-Aug-2014 08-Sep-2014
2014 201436 04-Sep-2014 15-Sep-2014
2014 201437 11-Sep-2014 22-Sep-2014
2014 201438 18-Sep-2014 29-Sep-2014
2014 201439 25-Sep-2014 06-Oct-2014
2014 201440 02-Oct-2014 13-Oct-2014
2014 201441 09-Oct-2014 20-Oct-2014
2014 201442 16-Oct-2014 27-Oct-2014
2014 201443 23-Oct-2014 03-Nov-2014
2014 201444 30-Oct-2014 10-Nov-2014
2014 201445 06-Nov-2014 17-Nov-2014
2014 201446 13-Nov-2014 24-Nov-2014
2014 201447 20-Nov-2014 01-Dec-2014
2014 201448 27-Nov-2014 08-Dec-2014
2014 201449 04-Dec-2014 15-Dec-2014
2014 201450 11-Dec-2014 22-Dec-2014
2014 201451 18-Dec-2014 29-Dec-2014
2014 201452 25-Dec-2014 05-Jan-2015
2014 201453 01-Jan-2015 12-Jan-2015
2015 201501 08-Jan-2015 19-Jan-2015
2015 201502 15-Jan-2015 26-Jan-2015
2015 201503 22-Jan-2015 02-Feb-2015
2015 201504 29-Jan-2015 09-Feb-2015
2015 201505 05-Feb-2015 16-Feb-2015
2015 201506 12-Feb-2015 23-Feb-2015
2015 201507 19-Feb-2015 02-Mar-2015
2015 201508 26-Feb-2015 09-Mar-2015
2015 201509 05-Mar-2015 16-Mar-2015
2015 201510 12-Mar-2015 23-Mar-2015
2015 201511 19-Mar-2015 30-Mar-2015
2015 201512 26-Mar-2015 06-Apr-2015
2015 201513 02-Apr-2015 13-Apr-2015
2015 201514 09-Apr-2015 20-Apr-2015
2015 201515 16-Apr-2015 27-Apr-2015
2015 201516 23-Apr-2015 04-May-2015
2015 201517 30-Apr-2015 11-May-2015
2015 201518 07-May-2015 18-May-2015
2015 201519 14-May-2015 25-May-2015
2015 201520 21-May-2015 01-Jun-2015
2015 201521 28-May-2015 08-Jun-2015
2015 201522 04-Jun-2015 15-Jun-2015
2015 201523 11-Jun-2015 22-Jun-2015
2015 201524 18-Jun-2015 29-Jun-2015
2015 201525 25-Jun-2015 06-Jul-2015
2015 201526 02-Jul-2015 13-Jul-2015
2015 201527 09-Jul-2015 20-Jul-2015
2015 201528 16-Jul-2015 27-Jul-2015
2015 201529 23-Jul-2015 03-Aug-2015
2015 201530 30-Jul-2015 10-Aug-2015
2015 201531 06-Aug-2015 17-Aug-2015
2015 201532 13-Aug-2015 24-Aug-2015
2015 201533 20-Aug-2015 31-Aug-2015
2015 201534 27-Aug-2015 07-Sep-2015
2015 201535 03-Sep-2015 14-Sep-2015
2015 201536 10-Sep-2015 21-Sep-2015
2015 201537 17-Sep-2015 28-Sep-2015
2015 201538 24-Sep-2015 05-Oct-2015
2015 201539 01-Oct-2015 12-Oct-2015
2015 201540 08-Oct-2015 19-Oct-2015
2015 201541 15-Oct-2015 26-Oct-2015
2015 201542 22-Oct-2015 02-Nov-2015
2015 201543 29-Oct-2015 09-Nov-2015
2015 201544 05-Nov-2015 16-Nov-2015
2015 201545 12-Nov-2015 23-Nov-2015
2015 201546 19-Nov-2015 30-Nov-2015
2015 201547 26-Nov-2015 07-Dec-2015
2015 201548 03-Dec-2015 14-Dec-2015
2015 201549 10-Dec-2015 21-Dec-2015
2015 201550 17-Dec-2015 28-Dec-2015
2015 201551 24-Dec-2015 04-Jan-2016
2015 201552 31-Dec-2015 11-Jan-2016

Exhibit 1.13.3-4 
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 C. Wescott
Estate Tax SOI sample of Forms 706 DIN Cincinnati B. Raub
Exempt Organizations (Charitable and Other, Except Private Foundations) 6 Population of Forms 990 SEIN3 Ogden P. Arnsberger
Exempt Organizations (Private Foundations)6 Population of Forms 990-PF and 4720 SEIN Ogden C. Belmonte
Exempt Organizations Unrelated Business Income6 Population of Forms 990-T SEIN Ogden J. Jackson
Gift Tax SOI Sample of Forms 709 DIN Cincinnati M. Belvedere
LB&I4 SOI sample of Forms 1120, 1120-F, 1120-L, 1120 PC, 1120S and 1065 LIN5 Cincinnati; Ogden R. Blackwell
Partnership Returns of Income SOI sample of Forms 1065 and 1065-B DIN Cincinnati; Ogden C. Wescott
Split-Interest Trust Information6 Population of Forms 5227 SEIN Ogden L. Rosenmerkel
Tax-Exempt Bond Issues6 Population of Forms 8038, 8038-G, 8038-GC, 8038-T, 8038-CP, 8038-TC, and 8328 DIN Ogden A. Barnes
Non-Resident Alien Estate Tax Population of Forms 706–NA DIN Cincinnati J. Newcomb
Foreign Trust
Forms 3520/3520-A, 2014
Population of Forms 3520, 3520-A DIN Ogden D. Holik
Applicable Insurance Contracts Population of Forms 8921 and 8922 SEIN Ogden P. Arnsberger
Schedule K-17 SCRIPS records8 KIN9 Cincinnati; Ogden R. Blackwell
Form 1120-IC-DISC, Form 8404, 2012 and 2014 Population of Forms 1120-IC-DISC, and Forms 8404 DIN Cincinnati D. 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.
4 The 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.
7 Attached to Forms 1120S and 1065.
8 The acronym for Service Center Recognition/Image Processing System. KIN stores the images of the Schedules K-1 that SCRIPS produces.
9 The 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

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 Internal Revenue Service, RAS:S
Attn.: L. Pezdirtz
1111 Constitution Ave., N.W.
K-4100/045
Washington, D.C. 20224-0002
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 Internal Revenue Service, RAS:S
Attn.: L. Pezdirtz
1111 Constitution Ave., N.W.
K-4100/045
Washington, D.C. 20224-0002
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 Internal Revenue Service, RAS:S
Attn.: L. Pezdirtz
1111 Constitution Ave., N.W.
K-4100/045
Washington, D.C. 20224-0002
Per project requirements
Administrative mail to National Office Internal Revenue Service, RAS:S
Attn.: N. Shumofsky
1111 Constitution Ave., N.W.
K-4100/151
Washington, D.C. 20224-0002
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
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, Processing Management).
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 from Austin and Kansas City of photocopied 1040 returns that PRISM identifies for the HINT Returns Study.
The center notes, "HINT Returns for TY 2013 SOI Individual Program" , in the Remarks Section of the Form 3210 that accompanies the photocopied returns.
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 2013 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
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 Internal Revenue Service, RAS:S
Attn.: M. Belvedere
1111 Constitution Ave., N.W.
K-4100/175
Washington, D.C. 20224-0002
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,
Internal Revenue Service, RAS:S
Attn.: P. Arnsberger
1111 Constitution Ave., N.W.
K-4100/171
Washington, D.C. 20224-0002
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,
Internal Revenue Service, RAS:S
Attn.: C. Belmonte
1111 Constitution Ave., N.W.
K-4100/169
Washington, D.C. 20224-0002
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,
Internal Revenue Service, RAS:S
Attn.: J. Jackson
1111 Constitution Ave., N.W.
K-4100/174
Washington, D.C. 20224-0002
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,
Internal Revenue Service, RAS:S
Attn.: M. Ludlum
1111 Constitution Ave, N.W.
K-4190
Washington, D.C. 20224-0002
Analysts make the requests
Forms 5227, Split-Interest 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
Internal Revenue Service, RAS:S
Attn.: L. Rosenmerkel
1111 Constitution Ave., N.W.
K-4100
Washington, D.C. 20224-0002
Analysts make the requests
International Special Studies
Forms 1042-S Study
Foreign Person's U.S. Source Income Subject to Withholding Internal Revenue Service, RAS:S
Attn.: S. Luttrell
1111 Constitution Ave., N.W.
K-4100/002
Washington, D.C. 20224-0002
Documents
  Internal Revenue Service, RAS:S
Attn.: A. Bell
1111 Constitution Ave., N.W.
K-4100/007
Washington, D.C. 20224-0002
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 Internal Revenue Service, RAS:S
Attn.: A. Bell
1111 Constitution Ave., N.W.
K-4100/007
Washington, D.C. 20224-0002
When data file is available
Form 8832 Study
Entity Classification Election Internal Revenue Service, RAS:S
Attn.: V. Mirgorod
1111 Constitution Ave., N.W.
K-4100/013
Washington, D.C. 20224-0002
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 2012, 2013, 2014 and 2015

SOI Year Return Classification Processing Date Tax Period Sample Selection Sheet Heading ECC-MTB Cycle1
2012 Late Fiscal2 January 2014 to
June 2014
201007 – 201306 SOI Year 2012 Late 201403
(Ends
201426)
2013 Early Fiscal3 June 2013 to
December 2013
After 201306 SOI Year 2013 Early 201303
(Begins
201327)
2013 Regular Fiscal4 January 2014 to
December 2014
201107 – 201306
or
201307 – 201406
SOI Year 2013 Regular 201403
2013 Late Fiscal5 January 2015 to
June 2015
201107 – 201406 SOI Year 2013 Late 201503
(Ends
201526)
2014 Early Fiscal6 June 2014 to
December 2014
After 201406 SOI Year 2014 Early 201403
(Begins
201427)
1 ECC-MTB cycle at the beginning of an IRS processing year and (the beginning or ending selection cycle for a specific SOI Year study).
2 After June 2014, these corporation returns appear in the BMF STARTS database as SOI Year 2013 documents. After Cycle 201426, returns meeting the Critical Case criteria are processed as SOI Year 2012 selections until National Office announces the final cutoff, probably in August 2014. Returns that do not meet the criteria are edited with the SOI Year 2013 Study. Delinquent returns in the sample are not completely included in this breakdown.
3 Documents in the three SOI Year studies are separated throughout the processing year to improve the handling procedures in the SOI edit units at the Cincinnati and Ogden campuses.
4 These returns are selected, pulled, scanned, and rendered beginning in January 2014. Delinquent returns in the sample are not completely included in this breakdown.
5 These returns are selected, pulled, scanned, and rendered beginning in January 2015. Delinquent returns in the sample are not completely included in this breakdown.
6 The SOI units at the campuses hold all of these returns (including photocopies) for editing in the SOI 2014 study.
SOI Year Return Classification Processing Date Tax Period Sample Selection Sheet Heading ECC-MTB Cycle1
2013 Late Fiscal2 January 2015 to
June 2015
201107 – 201406 SOI Year 2013 Late 201503
(Ends
201526)
2014 Early Fiscal3 June 2014 to
December 2014
After 201406 SOI Year 2014 Early 201403
(Begins
201427)
2014 Regular Fiscal4 January 2015 to
December 2015
201207 – 201406
or
201407 – 201506
SOI Year 2014 Regular 201503
2014 Late Fiscal5 January 2016 to
June 2016
201207 – 201506 SOI Year 2014 Late 201603
(Ends
201626)
2015 Early Fiscal6 June 2015 to
December 2015
After 201506 SOI Year 2015 Early 201503
(Begins
201527)
1 ECC-MTB cycle at the beginning of an IRS processing year and (the beginning or ending selection cycle for a specific SOI Year study).
2 After June 2015, these corporation returns appear in the BMF STARTS database as SOI Year 2014 documents. After Cycle 201526, returns meeting the Critical Case criteria are processed as SOI Year 2013 selections until National Office announces the final cutoff, probably in August 2015. Returns that do not meet the criteria are edited with the SOI Year 2014 Study. Delinquent returns in the sample are not completely included in this breakdown.
3 Documents in the three SOI Year studies are separated throughout the processing year to improve the handling procedures in the SOI edit units at the Cincinnati and Ogden campuses.
4 These returns are selected, pulled, scanned, and rendered beginning in January 2015. Delinquent returns in the sample are not completely included in this breakdown.
5 These returns are selected, pulled, scanned, and rendered beginning in January 2016. Delinquent returns in the sample are not completely included in this breakdown.
6 The SOI units at the campuses hold all of these returns (including photocopies) for editing in the SOI 2015 study.

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
1 All 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.
2 All 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.
3 The 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.
4 The SOI unit at the Cincinnati campus can edit these returns for a specific SOI Year study after the SOI unit at the Ogden campus controls and scans the paper documents.

Exhibit 1.13.3-9 
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 2012 and 2013

Activity Cycles and Dates
Tax Year 2012 Individual/Sole Proprietorship Program Schedule
Sampling and Controlling Cycles 201304 – 201338 (Individual Advance Data Closeout)
Cycles 201339 – 201352 and any unprocessed returns from Cycles 201304 – 201338 (Complete Report Closeout)
Cycle 201353 only (Final Report Closeout sampling only)
Editor Training May 7 – 8, 2013
May 2013 (Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers)
Advance Data May 2013 – October 25, 2013 (Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers)
Complete Report October 28, 2013 – February 7, 2014 (Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers)
Tax Year 2013 Individual/Sole Proprietorship Program Schedule
Sampling and Controlling Cycles 201404 – 201438 (Individual Advance Data Closeout)
Cycles 201439 – 201453 and any unprocessed returns from Cycles 201204 – 201238 (Complete Report Closeout)
Cycle 201454 only (Final Report Closeout sampling only)
Editor Training May 5 – 8, 2014
May 2014 (Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers)
Advance Data May 2014 – October 24, 2014 (Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers)
Complete Report October 27, 2014 – February 6, 2015 (Austin, Cincinnati, Fresno, and Kansas City Submission Processing Centers)

Exhibit 1.13.3-11 
Special Closeout Procedures for SOI Individual Programs

Return Type and Cycles Deadline Instructions
Tax Year 2012
Advance Data
Cross-sectional returns between 201304 and 201338; and, panel returns based on the manager’s assessment of the edit unit’s ability to meet the Complete Report deadline in February 2014. October 25, 2013 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, 2013. 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 201338 should not exceed 60 returns.
Complete Report
All returns selected through 201352 February 7, 2014 The total volume completely processed must be at least 99.7 percent of the volume selected through Cycle 201352. The number of missing returns through Cycle 201352 can not exceed 30 returns at each of the centers.

Only discontinue searching for missing returns for Cycles 201304 through 201352 per National Office direction. From January 7, 2014, through February 7, 2014, the edit units produce PRISM Reports C and F to determine the edit status of the returns in the database. Also during this period, 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, 2014.
Tax Year 2013
Advance Data
Cross-sectional returns between 201404 and 201438; and, panel returns based on the manager’s assessment of the edit unit’s ability to meet the Complete Report deadline in February 2015. October 24, 2014 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 6, 2014. 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 201438 should not exceed 60 returns.
Complete Report
All returns selected through 201453 February 6, 2015 The total volume completely processed must be at least 99.7 percent of the volume selected through Cycle 201453. The number of missing returns through Cycle 201453 can not exceed 30 returns at each of the centers.

Only discontinue searching for missing returns for Cycles 201404 through 2012453 per National Office direction. From January 6, 2015, through February 6, 2015, the edit units produce PRISM Reports C and F to determine the edit status of the returns in the database. Also during this period, 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 6, 2015.

Exhibit 1.13.3-12 
Submission Processing Center Disposition Schedule: Number of Days After Closeout

Tax Year Advance Data Complete Report Database Output Files (Composite Files) Management and Other Related Documentation File Output Reports
2013 10/24/2014 02/06/2015 180 120 120
2012 10/25/2013 02/07/2014 180 120 120
2011 10/26/2012 02/08/2013 180 120 120

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

Cycle Tax Year Completion Date
04 – 53 2011 05/24/2013
04 – 52 2012 05/23/2014
04 – 53 2013 06/19/2015

Exhibit 1.13.3-14 
Special Studies Projects Schedule

Study Tax Year Processing Year STARTS Control
U.S. Estate Tax Return, Form 706, and Nonresident Alien Estate Tax Return, Form 706-NA 2013 - 2015 2013 - 2015 Yes
U.S. Gift (and Generation-Skipping Transfer) Tax Return, Form 709 2013 - 2015 2014 - 2016 Yes
Return of Organization Exempt from Income Tax, Forms 990 and 990-EZ 2011 - 2014 2012 - 2015 Yes
Return of Private Foundation, Form 990-PF 2011 - 2014 2012 - 2015 Yes
Return of Certain Excise Taxes on Charities and Other Persons Under Chap. 41 and 42 of the IRC, Form 4720 2013 - 2015 2014 - 2015 Yes
Exempt Organization Business Income Tax Return, Form 990-T 2011 - 2014 2012 - 2015 Yes
Split-Interest Trusts, Form 5227 2014 2015 Yes
Foreign Tax Credit, Form 1118 2012 2013 - 2014 No
2013 2014 - 2015 No
Interest-Charge Domestic International Sales Corporation, Form 1120-IC-DISC; Interest Charge on DISC-Related Deferred Tax Liability, Form 8404 2012 2012 through 2013 Yes
2014 2014 through 2015 Yes
Foreign Trusts, Forms 3520/3520-A 2014 2013 through 2015 Yes
Exclusion of Income From U.S. Possession, Form 4563 Upon SOI notice Upon SOI notice No
Nonresident Alien Income and Tax Withheld 2012 2013 - 2014 No
Controlled Foreign Corporations, Form 5471 2012 2012 - 2014 No
International Boycott Reports, Form 5713 2012 2014 No
2013 2015 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 2012 - 2015 2012 - 2015 Yes
Partnership Withholding, Forms 8805 2012 2014 No
Entity Classification Election, Form 8832 N/A 2013 - 2014 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 2013 - 2015 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
2011 201103 201152 01-08-2012
2012 201203 201253 01-07-2013
2013 201303 201401 01-06-2014
Form 709
2013 201303 201401 01-06-2014
2014 201403 201501 01-05-2015
2015 201503 201601 01-04-2016
Form 990
2011 201203 201401 01-06-2014
2012 201303 201501 01-05-2015
2013 201403 201601 01-04-2016
2014 201503 201701 01-02-2017
Form 990-PF
2011 201203 201401 01-06-2014
2012 201303 201501 01-05-2015
2013 201403 201601 01-04-2016
2014 201503 201701 01-02-2017
Form 990-T
2011 201203 201401 01-06-2014
2012 201303 201501 01-05-2015
2013 201403 201601 01-04-2016
2014 201503 201701 01-02-2017
Form 5227
2013 201303 201401 01-06-2014
2014 201403 201501 01-05-2015
2015 201503 201601 01-05-2016
Form 706-NA
2010 201103 201152 01-08-2012
2011 201203 201253 01-07-2013
2012 201303 201401 01-06-2014

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