Internal Revenue Manual - 1.15.29 Records Control Schedule for Submissions Processing Campus Records

Part 1. Organization, Finance and Management
Chapter 15. Records and Information Management
Section 29. Records Control Schedule for Submissions Processing Campus Records

1.15.29 Records Control Schedule for Submissions Processing Campus Records

1.15.29.1 Description and Authorities
Exhibit 1.15.29-1 Records Control Schedule for Submissions Processing Campus Records
Exhibit 1.15.29-2 ALPHABETICAL Listing
Exhibit 1.15.29-3 FORMS LISTING
Exhibit 1.15.29-4 OBSOLETE Forms Listing

1.15.29.1 07-01-2005
Description and Authorities

The records covered by these schedules are created and maintained by all IRS Submissions Processing Campuses in carrying out their functions pertaining to:
- revenue collecting and accounting;
- processing, analysis and disposition of tax returns, tax information documents and related records;
- mailing of tax forms;
- transcription of statistical information; and
- preparation of special reports.

The records disposition authorizations in the schedule are based on administrative determinations of the IRS and disposal authorities as follows:

Dates of Approval by the Archivist of the U.S.
Month	Day	Year
June	18	1970
March	8	1973
May	6	1974
January	27	1976
July	29	1976
April	19	1977
May	30	1978
April	20	1979
July	17	1980
July	7	1981
January	13	1982
November	26	1982
August	4	1983
February	28	1985
December	31	1985
March	2	1988
April	27	1989
May	3	1989
May	24	1990
December	8	1994
October	5	1995
June	14	1996
January	19	2000
September	16	2004

See Exhibit 1.15.29–1 for the Records Control Schedule for Submissions Processing Campus Records; Exhibit 1.15.29–2 for the alphabetical listing; Exhibit 1.15.29–3 for the forms listing; and Exhibit 1.15.29–4 for the obsolete forms listing.

Exhibit 1.15.29-1 07-01-2005
Records Control Schedule for Submissions Processing Campus Records

Note:	1.	Documents eligible for immediate destruction which would normally be retired or returned as refiles to the Federal Records Centers, but are physically located in the service centers. should be destroyed at the service centers when no longer needed. DO NOT RETIRE TO THE FEDERAL RECORDS CENTERS.
	2.	Temporary Paper Records Converted To Microfilm/Microfiche or other electronic media. The approved retention period for temporary paper records shall be applied to Microfilm/Microfiche or other electronic media. The approved retention period for temporary paper records shall be applied to copies of those records in microfilm/microfiche or other electronic media. The original records shall be destroyed upon verification of the new media, unless legal requirements preclude early destruction of the originals.
	3.	Administrative File: Items attached to a tax return or document, or considered a part of an administrative file (regardless of whether the items are physically with the return or document, or maintained in a physically separate file) are considered a part of the tax return or document. These items may include, but are not limited to: schedules, correspondence, audit reports work papers, exhibits, wills, affidavits of appraisals, trust agreements, powers of attorney, briefs, originals, and copies of Revenue Agent's Reports (RAR's) and Form 843 claims, copies of any tax returns, and any other items deemed necessary by any functional area within the IRS to support related tax administration activities and determinations; and to provide supporting documentation and an audit trail.

Item No.	Description of records	Disposition authorizations
Administrative Records
1.	General Correspondence Files. Correspondence and related documents (not covered elsewhere in this Schedule) to or from the National Office, regional offices, area offices (including Area, Zone or Local Office) pertaining to service center operations, instructional material, and data concerning organization and staffing practices, and achievements. (Excludes records documenting significant procedural and organizational matters, and selected records determined to have reference value which shall be retained.) (Job No. NC1–58–80–6, Item 1).	(a) DESTROY 2 years after the end of the year.
2.	Administrative Files. Correspondence and related documents (not covered elsewhere in this schedule) pertaining to housekeeping or facilitative functions of the over-all administration and operation of the service center. (Job No. NC1–58–80–6, Item 2)	(a)DESTROY 6 months after the end of the year.
3.	Delegations of Authority Files. Record copies documenting the delegations of authority.
	(1) To an individual or office in accordance with prescribed regulations and not included in the Internal Management Document System. (These records are of a limited nature as opposed to delegation of authority records on a continuing basis which are a part of the Internal Management Document System.) (Job No. NN–170–16, Item 2)	(a) DESTROY 1 year after close of the calendar year in which delegation of authority was terminated.
	(2) Statutory Notices. Delegations of Authority for signing statutory notices. (Job No. NC1–58–85–10, Item 3)	(a) DESTROY 7 years after end of processing year in which delegation of authority was terminated.
4.	Computer Run Books developed by the service center for operations under the ADP system. (Job No. NC1–58–82–9, Item 4)
	(1) Copies of Run Books.	(a) DESTROY 6 years after the end of the processing year.
5.	Evaluation, Assistant and Internal Audit Reports. Reports submitted by the office of Regional Inspector, regional office, and service center, together with related correspondence and work papers. Reports cover special studies, internal audits of operations, evaluation of program activities, conformance or variation to existing procedures and regulations for management purposes. (Job No. NC1–58–80–6, Item 5)
	(1) Record copy.	(a) DESTROY 3 years after completion or issuance of report.
	(2) All other copies.	(a) DESTROY after 3 years or when no longer needed in current operations, whichever is earlier. (Job No. NC1–58–85–10)
6.	Minutes or Summaries of Conferences and Meetings. Documentation of minutes or summaries of conferences and meetings, including information or decisions reached and actions taken, or to be taken. (Job No. NC1–58–85–10, Item 6)	(a) DESTROY 1 year after the end of year.
7.	Management Survey and Project Reports. Narrative reports prepared for local implementation. (Job No. NN–170–16, Item 6)
	(1) Record copy.	(a) DESTROY 2 years after close of file.
	(2) All other copies.	(a) DESTROY when no longer needed in current operations.
8.	Narrative and Statistical Reports. Recurring narrative, statistical, progress, production reports and Run No. GUF 83–40, Deleted Database Records (not covered elsewhere in this schedule). (Job Nos. NC1–58–80–6 and N1–58–87–6, Item 8)
	(1) Record copy.	(a) DESTROY after 1 year.
	(2) All other copies.	(a) DESTROY when no longer needed in current operations.
9.	Production and Work Control Transmittals, etc.	(a) DESTROY after completion of each annual program.
10.	Production and Work Control Schedules, Registers and Reports. (Job No. NC1–58–85–10, Item 10)	(a) DESTROY 6 months after completion of annual program.
	(2) Performance Evaluation Reporting System (PERS) Listings.	(a) DESTROY 6 months after completion of annual program.
11.	Systems Change Requests and supporting documents. (Job No. NC1–58–80–6, Item 11)	(a) DESTROY 1 year after approval or rejection.
12.	Worksheets used as source documents to prepare punch cards. (Job No. NN–170–16, Item 9)	(a) DESTROY after related punch cards are destroyed.
13.	Daily Production and Batch Control Cards and related forms and documents used in the preparation of production control reports. (Job No. II–NNA–2729, Item 5)	(a) DESTROY 30 days after reports are printed.
14.	Work Measurement Reports. Employee records, reports, schedules, machine control documents, worksheets, and equivalent documents. (Job No. NC1–58–76–9, Item 4) Note: If time and attendance data is recorded on Form 3081, use IRM 1.15.39 Item(s) 7 and 8 (General Records schedule 2) for disposition.
	(1) Record copies used by Service Center Management Staff Reports Unit.	(a) DESTROY 1 year after data has been recorded and balanced.
	(2) Other copies provided to supervisors and other working copies than in (1) above.	(a) DESTROY 60 days after data has been recorded and balanced.
	(3) Total Evaluation Performance System (TEPS), Quarterly Individual Performance Summary Report (IPSR). (Job No. N1–58–94–4, Item 1)	(a) DESTROY hard copy listings/reports after eight quarters plus the current quarter have passed and the data has been recorded and balanced.
15.	Cooperative Effort Incentive Pay Reports. Incentive pay forms, reports and records (including Job/Operator Statistics and Analysis, as well as the Run 092-65 Option Reports) used by the Local Incentive Pay Committee. (Job No. N1–58–87–6, Item 15)	(a) DESTROY 1 year after end of the current quarter.
16.	Machine Logs and related documents used to record machine use on each. program. (Job No. NN–170–16, Item 10)	(a) DESTROY 1 year after date of last entry.
17.	Work Measurement Master Cards. Employee Master Cards; Organization, Function and Program Master Cards; Machine Master Cards, and equivalent forms and documents. (Job No. NN–170–16, Item 11)	(a) DESTROY dropout or discontinued cards 6 months after end of each 6-month reporting period (June 30 and December 31).
18.	Work Measurement Work Planning and Control Cards. Job Record Detail Card, Machine Hour Card, Employee Performance Card and equivalent forms and documents used for input and output in preparing staff-hour and machine-hour reports. (Job No. II–NNA–2729, Item 8)	(a) DESTROY 60 days after related reports are printed.
19.	Magnetic Media Management Records. (Job No. N1–58–94–4)
	(1) Semiannual and Annual Inventory Records and Reports, Monthly Inventory Reports, Missing and Destroyed Media Records (including Forms 3220 used with Transaction Code 1 for addition or deletion of tapes and disks).	(a) DESTROY 2 years after end of processing year. (Job No. NC1–58–85–10, Item 19)
	(2) Forms 3220 (except Transaction Code 1), Expired Retention Notifications.	(a) DESTROY 2 years after end of processing year.
	(3) Weekly Master Listings, Weekly Job-Run-File Listings.	(a) DESTROY 1 month after the end of the processing month.
	(4) Scratch Lists, Tape Cleaning Lists, Unpostable Lists.	(a) DESTROY 1 week after completion of action.
	(5) Daily Master Listings.	(a) DESTROY 1 week after processing week.
20.	Quality Review Forms, Reports and Records. (Job No. NC1–58–85–10, Item 20)
	(1) Sample Control, Error Logs and Error Notices (valid Forms 3926 and 3927).	(a) DESTROY 1 year after the end of the current quarter.
	(2) Invalid 3926 Listing and Invalid 3927 Listing.	(a) DESTROY after corrections post.
	(3) Selected Cum Records and Defect List File.	(a) DESTROY old one when new one is printed.
	(4) DDES or Keypunch Input Forms 3927 and 3927A.	(a) DESTROY after data has posted to the Defect List and Cum Data File. (b) Other DDES or Keypunch Quality Assurance Input Documents can generally be disposed of after the data posts.
	(5) Quality Review Index and DDE Mismatch Listing. (Job No. NC1–58–78–4, Item 20)	(a) DESTROY after review is complete.
	(6) Service Center Collection Branch, Quality Review Record, Form 8509, Part 2. (Job No. N1–58–87–6, Item 20)	(a) DESTROY after data has been input to computerized reports system.
21.	All Computer Systems Console Typer Sheets. Computer Printout Sheets containing data relating to reel numbers and tape runs.	(a) DESTROY after 9 months or when no longer needed to resolve computer problems, whichever is earlier.
22.	Audit Technical Time Report (Form 4502)., or related documents, containing case and time listings of audit technical personnel. (Job No. NC1–58–85–10, Item 22)	(a) DESTROY after 2 years.
23.	Training Program Files. Schedules, time-tables, evaluations, and plans of training courses; documents and reports pertaining to participation, instructions, attendance, progress and examinations; requests for material, services and information; data relating to training task forces; estimates of need for training; and related data (not made a part of personnel files and not covered elsewhere in this schedule). (Job No. NC1–58–85–10, Item 23)
	(1) Records covering courses held in parts.	(a) DESTROY 1 year after completion of entire course.
	(2) All other records (except selected over-all records of training which may be retained until no longer needed in current operations).	(a) DESTROY 1 year after close of the year.
24.	Training and Development Records of Individuals. Forms, memorandums, and reports pertaining to participation, progress and grades; evaluations and summaries of the performance and effectiveness of individuals in courses, training or career development projects; and applications and records of students in correspondence courses. (Job No. NN–170–16, Item 17)	(1) DESTROY when no longer needed in current operations.
25.	Evaluations of Classroom Instructors. Forms or memorandums used to evaluate the performance and effectiveness of classroom instructors. (Job No. NN–170–16, Item 18)
	(1) Record Copy.	(a) DESTROY after completion of course or 1 year after end of instructor's assignment.
	(2) All other copies. (Job No. NC1–58–85–10, Item 25)	(a) DESTROY when no longer needed in current operation.
26.	Training Course Status Notices.
	(1) Master copy. (Job No. NN–170–16, Item 19).	(a) DESTROY when suspended or obsolete.
	(2) All other copies. (Job No. NN–170–16, Item 19)	(a) DESTROY when no longer needed in current operations.
	(3) Training Material Status Notice Transmittals. (Job No. NC1–58–85–10, Item 26)	(a) DESTROY upon receipt of subsequent transmittal notice.
27.	(Reserved)
28.	Check and Bond Issue Lists. Memorandum copies of lists and related documents.
	(1) Check Issue Lists. (Job No. NC1–58–85–10, Item 28)	(a) DESTROY 1 year after date of receipt.
	(2) Bond Issue Lists.	(a) DESTROY 1 year after date of receipt.
29.	Designations of Certifying Officers. Forms, lists and correspondence relating to the designation of Internal Revenue Service Officers and employees to certify vouchers to disbursing officers for payments from appropriated funds. Also includes records pertaining to recommendations for appointments and revocations; and revocations and notices of appointments and revocations. (Note: Segregate terminated delegations of authority on a continuous basis.) (Job No. NC1–58–85–10, Item 29)	(a) DESTROY 2 years after revocation.
30.	Identification Badges. Worn to permit building access. (Job No. NC1–58–85–9, Item 30)	(a) DESTROY after employee discharge and verification against issuing and receipt records.
31.	Documentation of Membership in Professional Organizations. Correspondence, reports, copies of speeches, minutes of meetings, publications, newsletters, and other material related to membership and participation of Service officials and supervisory employees in professional societies and organizations. (Participation authorized by the Service.) (Job No. NC1–58–85–10, Item 31)	(a) DESTROY after 3 years or when no longer needed in current operations, whichever is earlier.
32.	Physical and Document Security Files. Correspondence, reports and plans reflecting implementation of Service policies and procedures developed in the administration of the Accident Prevention, Emergency Planning and Security Programs, includes Boards of Inquiry and evaluation surveys or inspections in these three areas. (Job No. NC1–58–85–10, Item 32)	(a) DESTROY after 2 years.
33.	Identification Media and Related Records. (Job No. NC1–58–80–6, Item 33)
	(1) IRS Employee Identification Card, (Forms 6054, 6055, and 6056) and Civil Defense Card.	(a) DESTROY upon final turn-in by person to whom issued.
	(2) Numerical Records of Identification Media.	(a) DESTROY 1 year after last entry for turn-in is made.
	(3) Alphabetical Identification Media Requests.	(a) DESTROY 1 year after being placed in the dead file.
	(4) Prepared List of Personnel Authorized Access to Restricted/Secured Areas.	(a) DESTROY after 6 months.
	(5) All other records and correspondence pertaining to identification media.	(a) DESTROYafter 1 year.
	(6) Fingerprint card, FS-258 (Job No. N1-58-98-12, item 10)	(a) DESTROY 3 years after participant is removed from program.
34.	Emergency Planning Files. Records relating to the day-to-day administration and operation of the emergency planning program, such as program memorandums, correspondence and instructions relating to test exercises, tests of emergency communications equipment, and copies of reports. (Job No. NC1–58–85–10, Item 34)	(a) DESTROY when superseded by new plan and lists, or when declared obsolete.
35.	Relocation Plans and Lists. Records pertaining to the emergency relocation plan, and emergency relocation cadre assignment.	(a) DESTROY when superseded by new plan and lists, or when declared obsolete (Job No. NC1–58–85–10, Item 35)
36.	Safety Program Files. Correspondence and related documents (not covered elsewhere in this Schedule) pertaining to safety program progress, comparative safety and accident data, etc.	(a) DESTROY when superseded by new plan and lists, or when declared obsolete. (Job No. NC1–58–85–10, Item 36)
37.	Accident Case Files. Case files containing personal injury, investigative, and motor vehicle accident reports; exhibits, statements of fact and related correspondence. (Note: Record copies of no lost time injury reports maintained in regional Facilities Management Branch; those of lost time injury and motor vehicle accident reports maintained in National Office Protective Programs Branch.) (Job No. NN–170–16, Item 29)
	(1) Motor Vehicle Accident Records.	(a) DESTROY 1 year after case is closed.
	(2) Employee Personal Injury Records.	(a) DESTROY 1 year after date of accident.
38.	Certified and Registered Mail Records. (Job No. NC1–58–85–10, Item 38)
	(a) Other Than Tax Related.	(a) DESTROYafter 1 year
	(b) Tax Related (except Statutory Notices).	(a) DESTROY after 3 years.
	(2) Statutory Notices. Computerized certified mailing lists. (Job No. N1–58–94–1, Item 38)	(a) RETIRE to Federal Records Centers 3 years after the date of assessment. (b) DESTROY 12 years after end of processing year.
	(3) Registers and receipts of certified and registered mail for statutory "Notices of Intent to Levy" (issued pursuant to IRC 6331(d))	(a) RETIREto the Federal Records Center 3 years after the date of statutory notice. (b) DESTROY12 years after the date of statutory notice.
39.	(Reserved).
40.	Records Disposition Files. Includes descriptive inventories, disposal authorizations, schedules for retirement of records, records transmittal and receipt forms for retirement to Federal Records Centers, reports of disposition, and related documents.
	1) Records Transmittal and Receipt Documents. (Job No. NC1–58–80–6, Item 40)
	(a) Record copy.	(a) DESTROY when related records are DESTROYed, or when no longer needed for administrative or reference purposes, whichever is later.
	(b) All other copies.	(a) DESTROY when no longer needed in current operations or when certification of destruction is received.
	(2) Disposal Authorization Documents. (Job No. NC1–58–80–6, Item 40)
	(a) Record copy.	(a) DESTROY when related records are destroyed, or when no longer needed for administrative or reference purposes, whichever is later.
	(b) All other copies.	(a) DESTROY when no longer needed in current operations.
	(3) Disposition and Holdings Reports and other related material. (Job No. NN–170–16, item 40)
	(a) Record copy.	(a) DESTROY after 3 years.
	(b) All other copies.	(a) DESTROY when no longer needed in current operations.
41.	Numerical History Forms Files. Form History Requests for a new or revised form; Form Status Notices; copies of current forms; information on completed and contemplated changes or revisions, including notes, rough drafts or work papers; copies of regulations, administrative issuances, or other instructions. Includes correspondence, conference notes and documentation relating to final approval of forms. (Job No. NC1–58–80–6, Item 41)	(a) DESTROY 1 year after form becomes obsolete.
42.	Internal Control Files. Card files, tickler files, and other types of files used to record action taken and control workflow (not covered elsewhere in this Schedule). (Job No. NC1–58–76–9, Item 5)	(a) DESTROY after 1 year or when no longer needed in current operations.
43.	Management Document Distribution Control, or equivalent records used in the control and distribution of internal management documents. (Job No. NN–170–16, Item 36)	(a) DESTROY except current card and the one that immediately precedes current card.
44.	Reference Files. Extra copies of correspondence and reports, reference copies of computer-produced reports, directives and internal management documents, walk-in contact cards, or other material retained solely for reference purposes in current operations. (Job No. NC1–58–80–6, Item 44)	(a) DESTROY when obsolete or superseded, or when no longer needed in current operations.
45.	Resident Programmer Analysts (RPA) Records. (Job No. NN–173–152, Item 6)	(a) DESTROY 1 year after superseded or when no longer needed in current operations.
46.	Records Relating to Disclosure. Form 5394, Request for Notifications and Access—System(s) of Records Privacy Act of 1974, and Form 5466B, multiple Records of Disclosure. (Job No. NC1–58–80–6, Item 46)	(a) DESTROY 6 years after end of processing year. (b) RETIRE to Federal Records Center 1 year after end of processing year.
47.	Information Items. Tax related communications and information alleging or indicating a violation within the investigative jurisdiction of the Internal Revenue Service.
	(1) Transmittal Memorandums of information items and other information from area offices to service centers. (Job No. NC1–58–76–9, Item 32)	(a) DESTROY after 1 year.
	(2) Non-tax related and insignificant tax items. (Job No. NC1–58–82–9, Item 47)	(a) DESTROY 90 days after receipt or after post review, whichever is later. Note: All must receive post review before DESTROYing.
	(3) Currency Transaction Records. (Job No. N1–58–93–3, Item 15) Reports filed by financial institutions and businesses relating to financial transactions as required by the Currency and Foreign Transaction Reporting Act.	(a) RETIRE to the Federal Records Center 3 years after the end of the processing year or when no longer needed in office. (b) DESTROY 11 years after the end of the processing year.
	(4) Other closed tax related items sent to files. (Job No. NC1–58–76–9, Item 32)	(a) DESTROY 1 year after closing date.
	(5) Closed tax related items, transferred to another service center.	(a) DESTROY 2 years after closing date.
	(6) Closed tax related items sent to Examination, Collection, Employee Plans and Exempt Organizations, Criminal Investigation.	(a) DESTROY 2 years after closing date.
	(7) Closed tax related items to Prior Investigations. (Job No. NC1–58–78–4, Item 47)	(a) DESTROY 10 years from closing date.
	(8) Tape File (Form 4789) Criminal Investigation/Customs Tape Exchange Program (Back-Up Tape). (Job No. NC1–58–80–6, Item 47)	(a) DESTROY 1 year after shipment date.
48.	Employer's Annual Return of Allocated Tips, Form 8027 (CSPC Only). Includes Form 8027, Form 8027–T, attachments, and determination letters. (Job No. N1–58–87–6, Item 48)	(a) RETIRE to Federal Records Center beginning January 2, 1 year after the end of the year in which the returns were numbered and processed. (b) DESTROY 6 years after the end of the processing year.
49.	All Taxpayer Case Files.	(a) DESTROY 3 years after case is closed, or when no longer needed, whichever is earlier. (Job No. NC1–58–85–10, Item 49)
50.	Documentation of the Tax Equity and Fiscal Responsibility Act (TEFRA) Tip Income Study (ANSC only). The study is congressionally mandated under the TEFRA of 1982. Documentation includes Forms 8027, transcripts of Forms 8027 and associated workpapers. (Job No. N1–58–87–6, Item 50)	(a) RETIRE to Federal Records Center after December 31, 1991. (b) DESTROY after December 31, 1999.
51.	Closed 100 Percent Penalty File (Form 2749). (Job No. N1–58–87–6, Item 51)	(a) DESTROY at the end of June and at the end of December those forms over 6 months old.
52.	Notice of Action for Entry on Payer Master File (PMF) (Form 8423) and Payer Master File Entity Change Entry (Form 8487) used in resolving unpostable cases. (Job No. N1–58–87–6, Item 52)	(a) DESTROY 1 year after the end of the processing year.
53.	Self-Assessed Penalties Return (Form 8210). (Job No. N1–58–87–6, Item 53)	(a) RETIRE to Federal Records Center 1 year after the end of the processing year. (b) DESTROY 4 years after the end of the processing year.
54.	Power of Attorney (POA)/Tax Information Authorization (TIA), Centralized Authorization File (CAF). Authorization for a third party to act in behalf of a taxpayer before IRS or to receive or inspect certain tax information for the taxpayer.	(a) RETIRE to IRS C-Site one year after year of processing.
	(1) POA's and TIA's (Hard Copy) used as input documents to the CAF.	(b) DESTROY after January 2 of the year following the purge year which is identified by the first 2 digits of the SDLN on the POA or TIA. (Job No. NC1–58–85–10, Item 54)
RETURNS PROCESSING RECORDS
55.	Electronically Filed Individual, Partnership and Fiduciary Income Tax Returns. Includes all tax returns which are filed with the Service through any type of electronic means. (Job No. N1–58–95–1)
	(1) Tax return records filed electronically and maintained on magnetic tape, laser optical disk, magnetic disk or other such paperless medium.	(a) DESTROY on or after January 16, six years after the end of the processing year unless needed for Collection Statute Expiration Date (CSED) Extract due to a balance due.
	(2) Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return; Form 8453-OL, U.S. Individual Income Tax Declaration for and IRS e-file Online Return; W–2, Wage and Tax Statements; and related schedules not conducive to electronic transmission.	(a) RETIRE to the Federal Records Center beginning January 2 through March 31 following the year in which the returns were numbered and processed. (b) DESTROY on or after January 16, 6 years after the end of the processing year unless needed for Collection Statute Expiration Date (CSED) Extract due to balance due.
	(3) Form 8633, Application to Participate in the Electronic Filing Program.	(a) DESTROY 3 years after participant is removed from the program.
	(4) Form 9041, Application for Electronic/Magnetic Media Filing of Business and Employee Benefit Plan Returns.	(a) DESTROY 3 years after participant is removed from the program.
	(5) Paper images of tax returns created from electronic storage medium.	(a) DESTROY after the need for the creation of the paper image has been satisfied.
56.	Income Tax Returns Filed by Individuals, Partnerships and Fiduciaries. (Job No. N1–58–95–1). These records include the Forms 1040 series, with related schedules, correspondence, audit reports, work papers and other documents attached to the return or considered a part of the administrative file, regardless of whether the documents are physically with the return or maintained in an attachment file.
	(1) Returns filed in original blocks in account number, original document locator number (DLN) sequence, or renumbered in document locator sequence on or before December 31.	(a) RETIRE to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed. (b) DESTROY on or after January 16, 6 years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.
	(2) Returns in penalty file. Returns on which a penalty of 50% or more has been assessed, and cases for which Criminal Investigation Division has requested longer retention.	(a)RETIREto the Federal Records Center July 1 through September 30 following the year in which returns were numbered in the penalty or supplemental. (b)DESTROY6 years and nine months after the end of the calendar year in which case is closed.
	(3) Returns in potential refund litigation case files. Returns and all related documents.	(a) RETIREto the Federal Records Center 3 years after establishment of file.
	(4) Education Credits (Hope and Lifetime Learning Credits) Form 8863 (Job No. N1-058-99-5) This form is used to compute allowable education credits and is filed with Individual Tax Return Forms 1040/1040A.
	(a) Filed with returns in original blocks in account number, original document locator number (DLN) sequence, or renumbered in document locator sequence on or before December 31.	(a)RETIREto the FRC beginning January 2 through March 31 following the year in which returns were numbered and processed. (b) DESTROY after January 16, 6 years after the end of the processing year unless needed for the Collection Statue Expiration Date (CSED) Exact..
	(b) Filed with returns in penalty file. Returns on which a penalty of 50% or more has been assessed, and cases for which Criminal Investigation Division has requested longer retention.	(a) RETIREto FRC July 1 through September 30 following the year in which return were numbered in the penalty or supplemental series.(b) DESTROY6 years after the end of the processing year in which case is closed.
	(c) Filed with returns in potential refund litigation cas files. Returns and all related documents.	(a) RETIREto FRC 3 years after establishment of file. (b)DESTROY 7 years after establishment of file.
56	(5) Election to include Stock in gross income Pursuant to Section 83(b). Note: Maintain in an alphabetical drop file by year. (Job No. N1-58-98-12, item 2)	(a) RETIRE to the FRC 1 year after December 31 of the year of receipt. (b)DESTROY6 years after December 31 of the year of receipt.
	(6) Low Income Housing Credit Records, including Forms 8609, 8610, 8693, 8823 and related records. (Job No. N1-58-98-12, item 5)	(a) To cancelled Superseded by N1-058-05-1 (see items 409-414)
	(7) Form 8752, Required Payment or Refund Under Section 7519 (Job No. N1-58-98-12, item 14)	(a) RETIRE 18 month after end of processing year.(b) DESTROY7 years after end of processing year.
57	(1) Declaration of Estimated Individual Income Tax or Equivalent Forms. (Job No. NC1-58-78-4, Item 57)
	(a) Taxable Declaration of Estimated Income Tax or equivalent forms with remittance.	(a) DESTROY4 years after end of processing year filed
	(2) Declarations numbered and processed January 1 through December 31. (Job No. N1-58-87-6, item 57)	(a) RETIRE to Federal Records Center beginning January 2, 1 year after the end of the year in which numbered and processed.
	(3) Non-taxable Declarations.	(a) DESTROYupon receipt.
	(4) Taxable Non-remittance Declarations.	(a) DESTROYupon receipt.
58	U.S. Corporation Income Tax Returns, including all related documents, correspondence and exhibits. (Job No. N1-58-94-4
	(1) Returns numbered and processed January 1 through June 30.	(a)RETIREto Federal Records Center beginning January 2 through March 31 following the year in which numbered and processed. (b) DESTROY75 years after end of the processing year.
	(2) Returns numbered and processed July 1 through December 31.	(a)RETIREto Federal Records Center beginning July 1 through September 30 following the year in which numbered and processed.
	(3) Returns and related documents in potential refund litigation case files.	(a)RETIREto Federal Records Center 3 years after establishment of file. (b)DESTROY75 years after end of the processing year.
	(4) Return by an Officer, Director, or Shareholder with respect to the Organization or Reorganization of Foreign Corporation and Acquisition its Stock. (Form 959).	(a)RETIREto the Federal Records Center July 1 through September 30 following the year in which numbered and processed. (b) DESTROY75 years after end of processing year.
	(5) Election to be treated as a DISC (Form 4876).
	(a) Filed a 1120 DISC for any taxable year for which the election is effective.	(a) RETIRE to Federal Records Center July 1 through September 30 following the year in which numbered and processed.(b) DESTROY 75 years after end of processing year.
	(b) Revoked or Terminated and has filed a 1120 DISC during any taxable year for which the election is effective.	(a) RETIRE to Federal Records Center July 1 through September 30 following the year in which numbered and processed. (b) DESTROY 75 years after end of processing year.
	(c) Has not filed a 1120 DISC during any of the taxable years that the election was effective.	(a) RETIRE to Federal Records Center July 1 through September 30 following the year in which numbered and processed. (b) DESTROY 6 years after the election is effective.
	(6) Returns in penalty files. Returns on which a penalty has been assessed, and cases for which the Criminal Investigation Division has requested longer retention.	(a) RETIRE to Federal Records Center July 1 through September 30 following the year in which returns were numbered in the penalty or supplemental series. (b) DESTROY 75 years after the end of the calendar year in which penalties were assessed and case closed.
59.	Income Tax Index Cards (Official Record Copies). Index cards used as a cross-reference to income tax returns, assessment lists, Unit Ledger Cards (ULC's), and other documents. (No longer accumulating at the service center)
	(1) Index cards for individual, partnership and fiduciary income tax returns, and other miscellaneous returns.	(a) DESTROY as the referenced tax returns have been DESTROYed. (Job No. NC1–58–85–5, Item 59)
	(2) Index Cards for Corporation Income Tax Returns (1917-1948).
	(a) Index Cards for 1917.	(a) DESTROY 75 years after end of processing year. (Job No. NC1–58–85–5, Item 59)
	(b) Index Cards for 1918–1948.	(a) DESTROY as they are no longer needed by Federal Records Centers for cross-reference.
	(c) Index Cards for Corporation Income Tax Returns (1949 and subsequent years). (Job No. NC1–58–82–9, Item 59)	(a) RETIRE to Federal Records Center 5 years after end of processing year. (b) DESTROY 75 years after end of processing year.
60.	Unidentifiable Tax Returns (Signed/Unsigned), which do not contain sufficient entity information to identify the taxpayer and/or taxpayer can not be determined by the signature and tax return, can not be processed. (Job No. N1–58–87–6, Item 60)	(a) DESTROY immediately once determination has been made that the return is unidentifiable.
61.	Estate Tax Returns. (Job No. N1–58–94–4) These records include all Forms 706, 712, and related schedules, correspondence and documents such as wills, affidavits of appraisals, trust agreements, power of attorney, briefs, etc., and any related gift tax return filed by decedent.
	(1) Originals, reviewed and renumbered by Examination.	(a) RETIRE to Federal Records Center 6 months after Examination closure, except for those estate tax returns which contain generation skipping transfers. (b) DESTROY 75 years after end of processing year.
	(2) Generation- Skipping Transfer Tax Return and related documents.	(a) RETIRE to the Federal Records Center 1 year after the end of the processing year. (b) DESTROY 75 years after end of processing year.
	(3) File folders—set-up to house returns and related documents prior to examination and renumbered DLN. These folders should all be screened to remove any returns or correspondence that should be processed and forwarded to Examination. After screening, dispose as follows:	(a) DESTROY when related Estate Tax Returns are RETIREd to the Federal Records Center in accordance with (1)(b) above.
62 .	Gift Tax Returns.United States Gift Tax Returns are governed under Chapter 12 of the IRS Code, which imposes a gift tax for each calendar year on the transfer of property by gift by any donor. United States Gift Tax Returns are related to Estate Tax Returns and taxable gift information is used for computation of Estate Taxes. Multiple forms are used and are referenced here, but are not limited to just the forms currently identified. The files/cases may also include related correspondence or other documents that may not be associated with Estate Tax Returns, but are relevant for inclusion with a United States Gift Tax Return. Forms:709 United States Gift (and Generation-Skipping Transfer) Tax Return 709A United States Short Form Gift Tax Return. 710 Gift Tax Donee's or Trustee's Information Return of Gifts (OBSOLETE) 882 Statement of Gift Tax Due Note: United States Gift Tax Returns should be consolidated in one site.
	(A) United States Gift Tax Returns That Have Been Associated With Estate Tax Returns Are Scheduled With Estate Taxes - See Item 61 (Related Schedule) Unite States Gift Tax Returns files (IRS Tax Form 709), including related documents are generally established at the IRS, prior to Examination. United States Gift Tax Returns are numbered by separate Document Locator Number (DLN), but are filed in alphabetical order. Following the receipt of an Estate Tax Return (IRS Tax Form 706) these files are screened (using a MFTRA C query) to remove any Gift Tax Returns and correspondence that should be processed and forwarded to Examination for association.
	(1) Pull Gift Tax Returned to IRS for association with and Estate Tax Return. (Job No. N1-58-94-4-4)	(a) RETIRETo FRC after association with a matched IRS Form 706 in accordance with Item 61 of this schedule - Estate Tax Returns.
	(B) United States Gift Tax Returns That Have Not Been Associated With Estate Tax Returns. United States Gift Tax Returns (IRS Form 709) that after processing and in-house screening were not be matched with, or associated to, an Estate Tax Return, will be stored in a records center. Periodically they will be identified by a MFTRA C query as being related to a filed Estate Tax Return. The Gift Tax Form(s) related to the filed Estate Tax Return will be requested from the records center for matching and association. Periodically a review of the Social Security Death Master File Extract, that provides a listing of deaths reported tot he Social Security Administration, will be conducted. The SSA Death Master File Review will be used to identify and cull the Gift Tax Returns of deceased individuals who were not required to file an estate Tax Return. The culled Gift Tax Returns can then be rescheduled and destroyed (IR Code 6501). (Job No. N1-58-04-2)
	1. Un-associated Gift Tas Returns submitted to IRS - 1976 to PRESENT (and on-going)	(a) RETIREto records center when no longer needed for current business. (b)Retainat records center until notified by IRS to pull specific Gift Tax Returns from the collection for association with Estate Tax Returns or to purge specific Gift Tax Returns from collection for Re-scheduling under Item A2.
	2. Gift Tax Returns previously filed by tax payers who are deceased and who's estates were not required to file an Estate Tax Return. Approximately every 5 years using the Social Security Death Master File Extract the IRS will Purgethe Gift Tax Returns of deceased tax filer who were not required to file an Estate Tax Return. The Gift Tax Returns purged from collections scheduled under Item A1 will be reviewed and re-scheduled under Item A2.	(a)DESTROY3 months after confirmation from IRS that Gift Tax Returns purged using the Social Security Death Master File Extract will not be associated to and Estate Tax Return.
	3. Gift Tax Returns that cannot be treated under the 1977 Tax Laws ( IR Code 6501) - 1966 through 1975. (Job No. N1-58-83-10-2-2)	(a) DESTROYImmediately.
	4. Gift Tax Returns Treated under per 1970 Tax Laws - 1916 through 1965 (Job No. NC1-58-83-10-2)	(a) DESTROYimmediately. Approved 8/4/1983.
63.	Gift Tax Information Card. Master index of gift tax returns which show name, area, account number, etc. (Job No. NC1–58–85–10, Item 63)	(a) DESTROY after related case becomes inactive. (b) Transferto an FRC is not AUTHORIZED.
64.	Open Balance Due-Collection Statue Expiration Date (CSED) Extracts. The Omnibus Reconciliation Act of 1990 extended the CSED from six (6) years to ten (10) years, and required the IRS to maintain returns with an open balance of unpaid assessment for an additional four (4) years after the form series (i.e. 1040XX) destruction date. The Restructuring and Reform Act of 1998 (RRA 98) and the Financial Integrity Act, increased the length of time a file is retained in an open balance due process (i.e., CSED extract process) and changed the retention of the original source file(s) until notified by the IRS that the documentation can be destroyed. Each year, a master file extract generates requests, by DLN, for specific Business Master File (BMF) and Individual Master File (IMF) tax returns with open balance due accounts (i.e. unpaid assessments). These returns are removed from the original records retirement accession and then re-accessioned for continued retention using the appropriate sub-item. The process generates a listing that will indicate those files to be " saved" under a segregated accession. The remaining files with No Balance Due can then be destroyed upon notification by IRS. (Job. No. N1–58–04–4)
	(A) Collection Statute Expiration Date (CSED) Tax Returns (LY 1994 to Present) LY 1994 was the first full tax year that IMF and BMF tax returns were pulled under the following process as implemented in compliance with RRA-98. Thereafter, Open Balance Due tax returns are to be culled annually from each active LY by notification from the IRS and accessioned under sub-item A (1). Each year, the IRS will also provide NARA with a listing of returns, by DLN, for which the assessment due has been paid (No Balance Due). NARA will cull these returns from the accessions scheduled under A (1) and re-schedule them for destruction under sub-item A (2). These are to be destroyed by NARA after receipt of a Notice of Intent to Destroy signed by an authorized IRS employee.
	(1) Open Accounts (Balance Due). RETAIN TAX RETURNS.	(a) RETAINat FRC until notified by IRS to pull/cull from collection tax returns to be destroyed. SEE2 below for Disposition Authority for culled collection identified as Closed Accounts (No Balance Due).
	(2) Closed Accounts (No Unpaid Balance Due) DESTROY TAX RETURNS	(a) DESTROYimmediately upon notification from the IRS.
	(B) Extension Collection Statute - Recovery (LY 1990 - 1993) - CSED Collection. This series of records consists of the original BMF or IMF Tax Returns that were culled from LYs 1990 -1993 to create a consolidated Open (or Unpaid) Balance Due Collection. This collection was created in FY 2000 using a computer program to select returns using a computer program to select returns for which an assessed balance was still outstanding. The intent was to develop a baseline collection so that all unpaid assessments for these four LYs could be maintained in one file. Paper copies of electronic returns generated from optical disk may be included as the record copy of those BMF or IMF tax returns that were received electronically by the IRS.	(a) RETAIN at FRC until notified by IRS to pull/cull from collection returns to be destroyed. Re-schedule culled returns as Closed Accounts (No Unpaid Balance Due) under Sub-Item A(2).
	(C) Extension Collection Statute - Paid (LY 1990-1993) - Closed Account Collections This series of records consists of residual collections. These are legacy CSED records culled under the previous method when NARA was removing Closed Account (No Unpaid Balance Due) tax returns from other accessioned CSED collections. These accessions have been held by NARA pending approval of this item.
	(D) Files Reference List - System
	(1) Paper Listing	(a)CUTOFF annually. (b) DESTROY when 4 years 6 months old.
	(2) System Tape (This is a tape generated by the CSED Request that lists pertinent DLNS.)	(a)DESTROY/Recycle180 day after production.
	(3) Charge-Out Run Tape (This is a tape generated by the System Tape)	(a) DESTROY/Recycle180 days after production.
65	Retire Employee Tax ReturnsEmployee Tax Returns filed by employers and covering withholding, social security, railroad retirement and unemployment taxes, not agreeing with the amount claimed as credit, and related documents and correspondence. (Job no. NC1-58-78-4, Item 65)	(a)RETIREto Federal Records Center beginning January 2, 1 year after the end of the year in which returns were numbered and processed. (b) DESTROY 6 years after end of processing year.
66.	Exempt Organization Returns, including all related documents, correspondence and exhibits (includes Forms 990, 990–AR, 990–BL, 990–C, 990–T, 990–PF, 1041–A, 4720 and 5227). (Job No. N1–58–87–6, Item 66)	(a) RETIRE to Federal Records Center beginning January 2, 1 year after the end of the year in which the returns were numbered and processed. (P&I 4/22/2002) (b) DESTROY 6 years after the end of the processing year.
67.	Miscellaneous Tax Returns covering excise tax returns on diesel fuel, gasoline, lubricating oils, telephone, telegraph, transportation, etc., with related correspondence and documents.
	(1) Miscellaneous Tax Returns with related correspondence and documents. (Job No. NC1–58–80–6, Item 67)	(a) RETIRE to Federal Records Center beginning January 2, 1 year after the end of the year in which the latest returns were numbered and processed. (b) DESTROY 6 years after end of processing year.
	(2) Alpha and Index Registers for Forms 4638. (Job No. NC1–58–82–9, Item 67)	(a) DESTROY 6 years after end of processing year.
68.	Extension Records. Correspondence and forms (not associated with related tax returns nor associated with a remittance) allowing or disallowing taxpayers to extend time in which to file a return or make a tax payment due. (Job No. N1–58–88–3, Item 68) Note: Extension Records associated with remittance, see Item 1688	(a) DESTROY 1 year after end of processing year.
69.	Return Delinquency and Balance Due Notices, Taxpayer Delinquent Accounts (TDAs), Taxpayer Delinquency Investigations (TDIs), Returns Compliance Program (RCP) Leads, Courtesy Investigations, and related documents. (Job No. N1–58–87–6, Item 69)
	(1) Return Delinquency Notices (Forms 4901, 4902, 4903, 4904 and CP Notices 411, 412, 413, 414, 515, 516, 517, and 518) and other related documents. (Job No. N1–58–87–6, Item 69)
	(a) Closed Forms and Related Documents over 6 months old. (Job No. NC1–58–85–10, Item 69)	(a) DESTROY at the end of each month 6 months after the case is closed.
	(b) Credit Balance and TC 594/599 Cases Closed and other related documents over 6 months old as a result of research (See Item 242).	(a) DESTROY at the end of each month 6 months after case is closed.
	(c) Undeliverable Return Delinquency Notices (Forms 4901, 4902, and CP Notices 515 and 516). (Job No. N1–58–87–6, Item 69)	(a) DESTROY upon receipt from the Postal Service.
	(2) Balance Due Notices (CP Notices and Forms 3967(C) 4839, 4840, 4873, and 4905, (Notices 521 and 522)) and related documents.	(a) DESTROY at the end of each month 6 months after the case is closed.
	(3) Undeliverable Balance Due Notices.	(a) DESTROY Undeliverable IMF and BMF Master File Notices for Balance Due and Forms 502 upon receipt from the Postal Service.
	(4) Closed TDAs, TDIs, RCP Leads, OIs, and related documents.	(a) DESTROY after 3 years. (b) RETIRE to the Federal Records Center at the end of each month, or when no longer needed, whichever is earlier. A minimum of one (1) cubic foot of records must be retired.
	(5) Installment Agreements (Form 433 Series) and related documents.	(a) DESTROY when required terminal input is completed or when the case is closed if form is retained in the Installment Agreement File.
	(6) Report of Trust Fund Tax Violations (Form 2674) and related documents.	(a) DESTROY at the end of each month 6 months after the case is closed.
	(7) Application for Extension of Time to File U.S. Estate Tax Return and/or Pay Estate Tax (Form 4768) and related documents.	(a) DESTROY after research and terminal input action is completed, if applicable.
	(8) Request for Quick and Prompt Assessment (Form 2859) Index File Copy.	(a) DESTROY at the end of each month 6 months after the case is closed.
	(9) 100 Percent Penalty Assessment Statute Expiration Date (ASED) Notice 527 (4906) Sole Proprietorship. (Job No. N1–58–87–6, Item 69)	(a) DESTROY 30 days after receipt in Service Center Collection Branch (SCCB).
70.	Employer's Application for Identification Number (EIN).
	(1) Applications and Related Correspondence. (Job No. NC1–58–85–10, Item 70)	(a) DESTROY 5 years after the end of year in which processed. (b) RETIRE to Federal Records Center at the end of June and at the end of December those forms and related documents over 6 months retention.
	(2) Daily EIN Log of Unassigned EIN's. A generated list of EIN's that have been marked for deletion from the ENAF. (Job No. NC1–58–80–6, Item 70)	(a) DESTROY 6 months after print date.
71.	Application for Exemptions and Register. Applications for exemption from tax responsibilities and regulations applying to restricted or specially controlled businesses such as amusements, narcotics, firearms, etc.; applications for registry as person liable for admission tax after a change in ownership; or equivalent forms with related correspondence and documents. (Job No. NC1–58–85–10, Item 71)	(a) DESTROY 6 years after filing. (b) RETIRE to Federal Records Center 6 months following the processing year.
72.	Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security Taxes (Form 8274). (Job No. NC1–58–85–10, Item 72)	(a) DESTROY 75 years after the end of the processing year. (b) RETIRE to the Federal Reserve Records Center 1 year after the end of the processing year.
73.	Certificate Waiving Exemption from Taxes Under FICA and related correspondence. (This Form (SS–15) was obsoleted 1–1–84, no longer accumulating.)	(a) RETIRE to Federal Records Center immediately. (b) DESTROY 7 years after the end of year in which processed. (Job No. NC1–58–85–10, Item 73)
74.	Certification and Election Form (Form 6458). This form is filed by producers and operators to claim exemption from Windfall Profit Tax (WPT). (Job No. N1–58–87–6, Item 74)	(a) RETIRE to Federal Records Center 3 months after receipt of form. (b) DESTROY 8 years after receipt of form.
75.	Foreign Investment in Real Property Tax Act (FIRPTA) Case Files. Various documents relating to the collection of taxes, including applications for reduced withholding which contains purchase and selling contracts, invoices, copies of tax returns (1040NR, 1120F or 1065), workpapers and withholding certificates. (Job No. N1–58–88–5, Item 6).	(a) CUTOFF files annually. (b) RETIRE to the Federal Records Center 1 year after case is closed. (c) DESTROY 6 years after case is closed.
76.	Special Taxpayer List. (Job No. N1–58–94–4)
	(1) List of names of all persons, including wagering, who have applied for special tax stamps.	(a) RETIRE to Federal Records Center January 2, following the processing year. (b) DESTROY 30 years after end of processing year.
	(2) Unnumbered Documents.	(a) DESTROY 1 year after the processing year.
77.	Waiver Certificate to Collect Social Security Coverage, Exemption from Self-Employment Tax for Ministers, Members of Religious Orders and Christian Science Practitioners, Public Officers, State or Political Subdivision Employees, etc. (Job No. NC1–58–85–10, Item 77)	(a) DESTROY 75 years after date of waiver.
78.	Social Security Tax Correction Records and Logs or Files Temporary SSN Assigned.
	(1) Correspondence, forms and documents used to correct discrepancies in Social Security tax account, SSA–7000, Notice of Self-Employment, and SSA–7010, Notice of Determination of FICA wages. (Job No. N1–58–94–4)
	(a) Documents requiring no action by IRS.	(a) DESTROY immediately.
	(b) Documents requiring action by IRS.	(a) DESTROY one year after end of the year in which correction was made.
	(2) Logs or Files on Temporary SSNs Assigned. (Job No. NC1–58–85–10, Item 78)	(a) DESTROY 1 year after end of processing year.
	(3) Listing of Spouses in SSN sequence.	(a) DESTROY old listing when new listing is received. (Job No. NC1–58–82–9, Item 78)
79.	Returns Delinquency Notice Review Register used in reviewing CP 515 notices prior to mail out. Identifies potential erroneous notices. (Job No. N1–58–87–6, Item 79).	(a) DESTROY after related notices are mailed or as otherwise determined by SCCB Management.
80.	Pre-Note Problem Register and Non-Pay Problem Register identifies electronic fund transfer problems on installment agreements. (Job No. N1–58–87–6, Item 80).	(a) Keep listings in the unit for 1 year, in reverse order. (b) DESTROY listings after 1 year.
81.	Employer Appointment of Agent (Form 2678). Is used when an employer appoints an agent to pay his employee's wages. (Job No. NC1–58–85–10, Item 81)
	(1) Account with agent acting for only one employer.	(a) DESTROY 3 years after termination.
	(2) Account with agent acting for more than one employer.	(a) DESTROY 3 years after all accounts have been terminated.
82.	Heavy Vehicle Use Tax Return. Return of tax due on use of highway motor vehicle. (Job No. N1–58–98–9)	(a) RETIRE to Federal Records Center 6 months after the end of the processing year. (b) DESTROY 6 years after the end of the processing year.
83.	Accepted and Denied Elections by Small Business Corporations by qualifying and non-qualifying small business corporations who make election not to be subject to taxes as prescribed in IRC 1371. (Job No. N1–58–88, Item 83)	(a) RETIRE to Federal Records Center 1 year after end of processing year. (b)DESTROY 75 years after end of processing year.
84.	Taxpayer Application for a Change in Accounting Period, and Application for Change in Accounting Method (Forms 1128, 8716 or 3115). (Job No. N1–58–94–4) (P&I 6/11/03)	(a) RETIRE to the Federal Records Center 1 year after the end of the processing year. (b) DESTROY 4 years after the end of the processing year.
85.	Information Returns and related documents submitted by domestic and foreign firms to advise the names, amounts and types of income paid to individuals.
	(1) Domestic Filed. (Job No. NC1–58–77–4, Item 1)
	(a) Associated with income tax returns.	(a) DESTROY when related income tax returns are DESTROYed or retired.
	(b) Residue of Information Returns and Documents not associated with related income tax returns. (Job No. NC1–58–77–4, Item 1)	(a) DESTROY selected sample 30 days after data has been converted to magnetic tape, the tape verified and sent to Martinsburg Computing Center (MCC) (Job No. N1–58–94–4). (b) DESTROY nonselected documents after sample has been selected, but no earlier than June 30th of current processing year.
	(c) Statement of Gambling Winnings and Transmittal (Form W–2G, W–3G and 1099R). (Job No. NC1–58–85–10, Item 85)	(a) DESTROY 3 years after processing year.
	(d) Loose W–2's, with the exception of Copy C, which will continue to be returned to the taxpayer. (Job No. NC1–58–82–9, Item 85)	(a) DESTROY at the end of the processing year.
	(e) Information Return for Federal Contracts and Transmittal (Forms 8596 and 8596–A).	(a) DESTROY 60 days after data has been converted to magnetic tape, the tape verified and sent to the National Computer Center. (Job No. N1–58–83, Item 85)
	(2) Foreign Filed. (Job No. NC1–58–77–4, Item 1)
	(a) Associated with income tax returns.	(a) DESTROY or Retain, as appropriate, when related income tax returns are DESTROYed or retired.
	(b) Residue of Information Returns and Documents not associated with related income tax returns. (Job No. NC1–58–82–9, Item 85)
	1 Information Returns and Documents selected for review.	(a) DESTROY 1 year after processing or conversion to magnetic tape.
	2 Information Returns and Documents not selected for review.	(a) DESTROY January 2, following the year received.
	(3) Creation of or Transfer to Certain Foreign Trusts and Annual Return of Foreign Trust with U.S. Beneficiaries (Forms 3520 and 3520–A) (Job No. NC1–58–80–6, Item 85)	(a) DESTROY 7 years after date of filing.
	(4) International Boycott Report, (Form 5713). (Job No. NC1–58–80–6, Item 85)	(a) DESTROY 7 years after end of processing year. (b) RETIRE to Federal Records Center 1 year after the date of inclusion in the scheduled triannual listing January 2, July 1 and October 1 of each year.
	(5) Questionable Form W–4 Program.
	(a) Forms W–4 (Paper Document). (Job No. NC1–58–84–1, Item 85)	(a) RETIRE to Federal Records Center 1 year after end of processing year. (b) DESTROY 4 years after processing year.
	(b) Forms W–4 Case Files. (Job No. NC1–58–85–7, Item 85)	(a) DESTROY 2 years after case becomes inactive based on the "last status date" , as reflected on the W–4 Control File that is maintained by each service center.
	(c) Form W–4 Penalty and NonFiler Case Files	(a) DESTROY 4 years after the case becomes inactive, based on the "last status date" reflected on the W–4 Control File maintained by each service center. (Job No. N1–58–88–3, Item 85)
86.	Public Inspection Files (Hardcopy and Aperture Cards) for Returns of Organizations or Fiduciaries Exempt from Income Tax maintained apart from the "return" portion of these forms. (Job No. NC1–58–85–10, Item 86)	(a) DESTROY 3 years after end of processing year.
87.	Undelivered Information Returns (Copy B) (Job No. N1–58–94–4)
	(1) Returns transmitted by employers, payers and nominees to the service center (Foreign W–2).	(a) DESTROY January 2 following the year in which prepared.
	(2) All Forms 1099 issued by Treasury, if research indicates no new address and no DLN is located to associate with the form.	(a) DESTROY upon receipt.
88.	Information Returns received from employees and recipients (Foreign W–2). (Job Nos. NC1–58–76–9, Item 9 & N1–58–87–6, Item 88)
	(1) Information Returns associated with income tax returns.	(a) DESTROY or Retain, as appropriate, when related income tax returns are DESTROYed or retired.
	(2) Information Returns not associated with related income tax returns.	(a) DESTROY January 2 following the year in which prepared.
89.	Liquor Tax Assessment Work Sheet (Enforcement). Used to determine rate of tax and amount of tax and penalties in enforcement cases. (Job No. NC1–58–78–4, Item 89)	(a) DESTROY 7 years after end of processing year. (b) RETIRE to Federal Records Center 1 year after end of processing year.
90.	Magnetic Tape Correspondence Files relating to the receipt, processing, and return of magnetic tapes containing tax statements on wages, gambling winnings, recipients of annuities, pensions or retired pay, and information returns. Payment data filed by Government and non-Government organizations using magnetic tape files in lieu of paper documents and the processing of paper documents that have been filed to supplement or amend the tape files. (Job No. NC1–58–85–10, Item 90) Note: Disposal of the information returns and payment data documents are covered elsewhere in this Schedule.	(a) DESTROY 1 year after end of processing year.
91.	Transmittal, Receipt and Control Records. Correspondence, teletype, transmittal letters, reports, and transmittal receipt and control documents, etc., (not covered else-where in this Schedule) pertaining to receiving, controlling and transmitting tax returns, taxpayer account registers, and related documents. (Job No. NC1–58–80–6, Item 91)	(a) DESTROY after 1 year.
92.	Private Activity Tax Exempt Bond Records (Form 8038 family and related records) (Job No. N1-058-99-4)	(a) RETIREto the FRC three years after processing year. (b)DESTROY30 Years after processing year.
93.	Taxpayer Correspondence Files.
	(1) Correspondence to and from the public requesting information, blank forms, or publications; notification of change of address; or letters of general inquiry from taxpayers or their representatives which do not involve substantive tax liability questions, and which when answered or noted, complete the cycle of correspondence and have no value for a more extended reference. (Job No. NC1–58–80–6, Item 93)	(a) DESTROY after reply is made, information is furnished, or appropriate changes are made in Service's records.
	(2) Loose schedules; Form 1310, Statements of Claimant to Refund Due Deceased Taxpayer; copies of death certificate; etc., not associated with applicable return. (Job No. NN–170–16, Item 51)	(a) DESTROY 1 year after due filing date of tax return.
	(3) Correspondence maintained in suspense file not associated with returns or other documents, or covered elsewhere in this Schedule. (Job No. NN–170–16, Item 93)	(a) DESTROY 30 days after file is closed.
	(4) Request for copies of tax returns.
	(a) Request for Copy of Tax Form or Individual Income Tax Account Information (Form 4506) or correspondence received in lieu of Form 4506—Prepaid Fixed Fee (Effective October 1, 1983). Forms submitted by a taxpayer or taxpayer's representative to request a photocopy of a tax return or transcript of return information accompanied with a remittance. These records are the Service Centers' Accountable Officer's official copy of receipts for payments received from the taxpayer. (Job No. N1–58–86–1, Item 93.)
	1 Paper Records without remittance.	(a) DESTROY 45 days after the request is closed.
	2 Paper records with remittance (converted to magnetic tape and tape verified or converted to microfilm or microfiche).	(a) DESTROY 45 days after the request is closed.
	3 Paper records with remittance NOT converted to magnetic tape, microfilm, or microfiche).	(a) RETIRE to the Federal Records Center one year after the processing year. (b) DESTROY 6 years, 3 months after the processing year.
	4 Magnetic Tape	(a) RETIRE to Federal Records Center 1 year after processing year. (b) DESTROY 6 years 3 months after the processing year.
	(b) Correspondence requesting copies of other types of tax returns.	(a) DESTROY 45 days after the request is closed.
	(c) Request by or for third parties must be forwarded for association with the related return(s) when there is a reason to believe that the validity of the request may be questioned at a later date.	(a) DESTROY when related returns are destroyed.
94.	Source Documents used for the establishment of master files, consisting of mail slips, addressograph plate lists, alphabetical listings by area and other lists of business forms used to perfect the master file. (Job No. Congressional 1895, 90th Congress, 2nd Session)	(a) DESTROY 60 days after data has been converted to magnetic tape, the tape verified and corrected, and master file established.
95.	Notice of Action for Entry on Master File or equivalent forms. (Job No. NC1–58–82–9, Item 95)	(a) RETIRE to Federal Records Center 1 year after end of processing year. (b) DESTROY 5 years after end of processing year.
96.	Master File Entity Change, or equivalent forms not associated with case files. Note: Documents with a 63 document code and a special blocking series of 070-079, tax class 9, are covered under Item 72. (Job No. N1-58-87-6, Item 96)	(a) DESTROY 1 year after end of processing year.
97.	Block Control Cards, and equivalent forms used as a card control for documents introduced through the processing cycle.
	(1) Master Control Cards.	(a) DESTROY 14 days after Control Data Recap and required balancing have been completed.
	(2) Other Cards.	(a) DESTROY 30 days after data has been converted to magnetic tape and tape balanced and verified.
98.	U.S. Annual Summary and Transmittal of U.S. Information Return (Form 1096). (Job No. N1–58–89–2, Item 98)
	(1) Paper Records (not microfilmed).	(a) DESTROY 3 years after end of processing year.
	(2) Microfilm	(a) DESTROY 3 years after processing year.
	(3) Paper Records (microfilmed).	(a) DESTROY immediately after microfilming and film verification.
99.	Investor Reporting of Tax Shelter Registration Number (Forms 8271 Photocopies). (Job No. NC1–58–85–10, Item 99).	(a) DESTROY 60 days afterprocessing.
100.	Application for Registration of a Tax Shelter (Form 8264) (KCSC only). (Job No. NC1–58–85–10, Item 100).	(a) DESTROY 7 years after end of processing year. (b) RETIRE to Federal Records Center 2 years after end of processing year.
101.	Unpostable and Nullified Unpostable Listings and equivalent records used as source documents to facilitate the correction of unpostable transactions. Used in all research, especially in payment tracing and Social Security Number (SSN) and Employer Identification Number (EIN) changes.
	(1) Paper Records (Not Microfilmed). (Job Nos. NC1–58–78–4, Item 101 & NC1–58–85–10, Item 101)	(a) DESTROY 3 years after end of processing year in which closed, or when no longer needed for internal audit, whichever is later.
	(2) Microfilm and Hard Copy of Records (applicable for service centers which are microfilming these records).
	(a) Microfilm Record Copy not intended for reference use, but to make additional copies, as required. (Job Nos. NC1–58–78–4, Item 101 & NC1–58–85–10, Item 101)	(a) DESTROY 3 years after end of processing year in which closed.
	(b) Research Microfilm. (Job Nos. NC1–58–78–4, Item 101 & NC1–58–85–10, Item 101)	(a) DESTROY 3 years after end of processing year in which closed, or when no longer needed for internal audit, whichever is later.
	(c) Hard Copy. (Job No. NC1–58–82–9, Item 101)	(a) DESTROY after film verification.
102.	Unpostable and Error Registers and Listings prepared and used at service centers to perfect the master file and resolve errors made in processing and perfecting operations. (Job No. N1–58–87–6, Item 102)
	(1) Error Registers and Listings.	(a) DESTROY after data have been inputted by Direct Input System (DIS), unless the Supervisory Auditor at the service center asks for them to be retained for a longer period.
	(2) Unpostable Run Control Reports (includes Run Nos. 21–49, End of the Day Run Control; 51–49, Extract Run Control; 11–40 (1986 and prior), Run Control Report (now 11–49); and 11–49 (1987 and subsequent), Run Control Report (formerly 11–40)).	(a) DESTROY after 90 days, or when no longer needed in current operations, whichever is the longer period.
	(3) Unpostable RPS listings (includes Run Nos. 13–40, Match RPS Run Control).	(a) DESTROY after two years, or when no longer needed in current operations, whichever is the longer period.
	(4) Unpostable Weekly Cumulative Reports.	(a) DESTROY after one week, or when new Cumulative Report is run or when no longer needed in current operations, whichever is the longer period.
	(5) Unpostable Cumulative Closed Register, End of Year Run (includes Run Nos. 57–40, Cum Closed Register).	(a) DESTROY 3 years after end of processing year, or when no longer needed in current operations, whichever is the longer period.
	(6) Unpostable Daily and Weekly Reports and Listings.	(a) DESTROY reports after 6 months, or when no longer needed in current operations, whichever is the longer period.
	(7) Unpostable Summary Reports and Listings.	(a) DESTROY after 2 years, or when no longer needed in current operations, whichever is the longer period.
	(8) Unpostable New Receipt Report, Report Summary, and Accounting Control Report (includes Run Nos. 11–41 (1986 and prior), New Unpostable Report (now 11–40); 53–40, Accounting Control Report; and 53–41, Inventory Workload Report).	(a) DESTROY after 2 years, or when no longer needed in current operations, whichever is the longer period.
	(9) Unpostable Document Request Summary (includes Run Nos. 19–40, Interest Reduction Report).	(a) DESTROY after 6 months, or when no longer needed in operations, whichever is the longer period.
	(10) Unpostable Quarterly Run Listing (Form 720).	(a) DESTROY after 1 year, or when no longer needed in operations, whichever is the longer period.
	(11) Accounts Maintenance Claim Pending (06–W) Transcripts, Forms 4179A, with an unreserved TC 470 and Closing Codes 00, 90, 93, or 94.	(a) DESTROY when no longer needed in current operation.
103.	Blocks Out of Balance Listings. (Job No. NC1–58–85–10, Item 103)
	(1) Blocks Out of Balance Listings and Source Documents Reflecting Corrective Action Taken.	(a) DESTROY 60 days after data has been converted to magnetic tape and tape has been balanced and verified.
	(2) Blocks Out of Balance Card Check List.	(a) DESTROY 60 days after end of processing year.
104.	Cycle/Block Proof Listing Register. Register is printed each cycle reflecting each document "input" in that cycle separated as to IMF and BMF in DLN sequence. Used daily to furnish information to the district offices, other services centers and taxpayers. (Job No. NC1–58–85–10, Item 104)	(a) Paper RecordsDESTROY 1 year after end of processing year. (b) Electronic RecordsDESTROY2 years after end of the processing year. (Job No. N1-58-98-12, Item 13)
105.	Notice Registers.	(a) Pending NARA Approval of N1-058-05-06
	(1) Notice Registers listing notices generated by cycle. List by Computer Pargraph, DLN, EIN (BMF), or SSN (IMF), master file code, tax period, and name control by type of tax generated each cycle. Supersedes NC1-58-78-9, Item 105.	(a)CUT-OFFat the end of processing year. (b)DESTROY 4 years after the end of the processing year.
	(2) On-Line Notice Review input and output files (NRP10 and NRP20). Each notice selected for review by notice sequence number. List Disposition for each notice and any corrections or changes made to the notice before mailing.	(a)DESTROY4 years after the end of the processing year.
	(3) NRP30 - Output of Notice Correction volume by Key Selection.	(a)DESTROY1 year after the end of the processing year.
106.	Transcript Edit Sheets or computer generated Error/Edit Registers used in extracting data from returns for statistical processing programs. (Job Nos. Congressional No. 1895, 90th Congress, 2nd Session & N1–58–87–6, Item 106)	(a) DESTROY after completion of each annual program upon notification by Statistics of Income Division, National Office.
107.	Form 8697, Interest Computation Under Lock back Method for Computing Long Term Contract (Job No. N1-58-98-12, Item 1)	(a)RETIREto the FRC 1 year after end of the processing year. (b)DESTROY5 years after end of processing year.
108.	(Reserved).
109.	Sample Selection Sheets. (Job No. Congressional No. 1895, 90th Congress, 2nd Session)	(a) DESTROY 1 year after completion of annual program unless notified otherwise by Statistics of Income Division, National Office.
110.	(Reserved).
111.	Sample Selection Sheets and Data Identification Records issued in the Taxpayer Compliance Measurement Program. (Job No. NC1–58–85–10, Item 111)	(a) DESTROY after completion of annual program upon notification by Compliance Research Division, NationalOffice.
112.	Backup Withholding (BWH) Program. (Job No. N1–58–87–6, Item 112)
	(1) BWH Manual Transaction Balancing Report, BWH Notice Report, and BWH Error List Summary.	(a) DESTROY when next report is received or when no longer required in current operations.
	(2) BWH-NCC Report (NO–5000–86).	(a) DESTROY 1 year after the fiscal year ends.
	(3) Notice of Action for entry on BWH File (Form 8408), and related documents.	(a) DESTROY when 3 years old.
113.	Document Control Slips used to control and route statistical documents in service centers and which are not returned with the documents or returns processed. (Job No. NC1–58–85–10, Item 113)	(a) Destroy upon completion of the annual program.
114.	Examination Non-Examined Closings (Form 5351) used to close all nonexamined returns except claims. (Job No. N1–58–87–6, Item 114)	(a) DESTROY 1 year following terminal input.
115.	Examination Return Charge-Out (Form 5546) used when there is a missing return (Disposal Code 28, 29, or 33). (Job No. N1–58–87–6, Item 115)	(a) DESTROY 1 year following terminal input.
116.	(Reserved.)
117.	Employee Plans Entity Changes. (Job No. NC1–58–85–10, Item 117)	(a)RETIRE to Federal Records Center beginning July 1, 18 months after end of processing year. (b) DESTROY 5 years after end of processing year.
118.	Document Register—Block and Selection. Used to establish and maintain control of documents (block listings) for returns and related documents.
	(1) Document Register (Form 813). Identifies documents with remittance and those without remittance for assessment. (Job No. NC1–58–82–9, Item 118)
	(a) Master File
	1 Original Copy	(a) DESTROY when related returns are destroyed.
	2 Duplicate Copy Job No.N1–58–94–4	(a) RETIRE to the Federal Records Center three years after the end of the processing year. (b) DESTROY six years after end of the processing year.
	(b) Non-Master File
	1 Original Copy	(a) DESTROY when related returns are destroyed.
	2 Duplicate Copy	(a) RETIRE to Federal Records Center 2 years after end of processing year. (b) DESTROY 30 years after end of processing year.
	(2) Document/Remittance Register (Form RPS 813). Identifies documents and remittances processed through the Remittance Processing System. (Job No. NC1–58–82–9, Item 118)
	(a) Original Copy	(a) DESTROY when related returns are destroyed.
	(b) Duplicate Copy	(a) RETIRE to Federal Records Center 1 year after end of processing year. (Job No. NC1–58–85–10, Item 118) (b) DESTROY 6 years after end of processing year.
	(3) Encoder Tapes and Logs and Lockbox Lister Tapes. (Job No. N1–58–87–6, Item 118).	(a) DESTROY 6 years after end of processing year.
	(4) Block and Selection Record (Form 1332). Identifies returns and related documents without remittance.
	(a) Original Copy	(a) DESTROY when related returns are DESTROYed.
	(b) Duplicate Copy Used To Transmit SS–4 Forms.	(a) DESTROY when related SS–4 Forms are destroyed.
119.	(Reserved.)
120.	Declaration of Receipts of Political Contributions. (Job No. NN–173–152, Item 12)	(a) DESTROY on April 15, 5 years following the year date on upper right hand side of forms. (b) RETIRE to Federal Records Center beginning January 2 following the end of processing year.
121.	(Reserved.)
122.	Annual Employer's Return for Employee's Pension or Profit-Sharing Plans, including all related schedules, documents, correspondence and exhibits, filed by the employer who maintains a plan or plans for his employees or for himself. The EPMF processing year is July 1 to June 30. (Job No. N1–58–87–6, Item 122)
	(1) Form 5500EZ (Annual Return of One-Participant Pension Benefit Plan).	(a) RETIRE to Federal Records Center 6 months after end of processing year. (b) DESTROY 6 years after end of processing year.
	(2) All Other Form 5500 series returns and related documents.	(a) RETIRE to Federal Records Center 1 year after end of processing year. (b) DESTROY 6 years after end of processing year.
	(3) EPMF Microfiche (Working Copy), 1977, filed in Film Accession Number (FAN) sequence. (Job No. NC1–58–82–9, Item 122)	(a) DESTROY 3 years after retirement to Federal Records Center. (b) RETIRE to Federal Records Center July, 1982.
	(4) EPMF Microfiche (Working Copy), 1978, filed in Box Identifier Number (BIN) sequence. (Job No. NC1–58–82–9, Item 122)	(a) DESTROY 3 years after retirement to Federal Records Center. (b) RETIRE to Federal Records Center July, 1983.
	Note: All 1977 and 1978 Returns and Master Copies of Microfiche were retired to the Dayton Federal Records Center after being processed by the IRS Data Center.
123.	Installment Billing Closed Case Files. Includes Service Center notices, computer paragraphs 191 and 480 printed on Form 4179, bank form, used as posting documents to manually update installment cases. Microfiche and paper installment case files are closed when the account is timely and fully paid or when the account is transferred to TDA status. (Job No. NC–174–162, Item 4)	(a) DESTROY 1 year after calendar year in which case was closed.
124.	Vehicle Registrant Records. Used for the Highway Use Tax (HUT) Compliance Program.	(a) DESTROY those records which match the 2290 Alpha Listing after they have been through the transcription process in DDE. (Job No. NC1–58–85–10, Item 124)
125.	Information Returns Program. Payee Tax Identification Number (TIN) Perfection Match Lists (CP 2010, Form 4906); Requests for Verification of Name and SSN (CP 2011, Form 5332); Payee TIN Perfection Research Notices (CP 2013, Form 5502); Payer Correction Transcripts (CP 2016, Form 5437); Payee TIN Perfection Update Reject Records (CP 2014, Form 3728); and Payer Correction Update Reject Records (CP 2017, Form 3624).	(a) DESTROY 30 days after data has been converted to magnetic tape, the tape verified, and the tape used to update the service center Payee TIN
	(1) Information Returns. (Job No. NC1–58–80–6, Item 125)
	Perfection File or Payer Correction File, as appropriate.
	(2) Underreporter Select and Non-Select SSN List (Form 3624). (Job No. NC1–58–80–6, Item 125)	(a) DESTROY as classified documents when program completed.
	(3) Notice Data for CP–2000 (Form 5812). (Job No. NC1–58–82–9, Item 125)	(a) DESTROY when correct Underreporter Notices are generated.
	(4) Employee Lists. (Job No. N1–58–87–6, Item 125)	(a) DESTROY as classified documents 1 year after completion of program.
126.	Audit and ADP Records of the Information Returns Program Discrepancy and Underreporter Related Documents:
	(1) Transcript Limiting Card and Specific Transcript Card. (Job No. NC1–58–85–10, Item 126)	(a) DESTROY 30 days after successful input to Magnetic Tape for selected case cards or simultaneously with disposal of transcripts for non-selected case cards.
	(2) Non-select Audit (Discrepancy and Underreporter) Transcripts. (Job No. NC1–58–76–9, Item 14)	(a) DESTROY non-selected transcripts 60 days after final action.
127.	(Reserved.)
128.	Employee Plans-Plan Case Control Input Record. Form 4646A. (Job No. NC1–58–76–9, Item 47)	(a) DESTROY 9 months after processing date. (Processing date is Julian date, 4th, 5th, and 6th digits of control number.)
129.	Statement for Recipients of Interest Income (Form 1099–INT Copy C). Issued by the Service Center for interest payment in excess of $10.00. (Job No. NC1–58–80–6, Item 129)	(a) DESTROY 6 years and 3 months after the calendar year issued.
CASHIER, ACCOUNTING AND ADJUSTMENT RECORDS
130.	Document Remittance and Assessment Registers, Certificates of Deposit. Copies of registers and related documents and journals prepared for the control, classification and applications of tax payments received for deposit retained in the Clearing and Deposit Section and Receipt and Control Branch. (Job Nos. NN–170–16, Item 63 and NC1–58–85–10, Item 130)	(a) DESTROY 1 year after end of processing year.
131.	Daily Record of Teller Remittances. Daily accounting and recapitulation of individual teller receipts including cash, checks and money orders, with related papers (NCR or adding machine tapes) used in connection with the teller's daily balancing.
	(1) Original with tapes attached. (Job No. NC1–58–85–10, Item 131)	(a) DESTROY 1 year after end of processing year.
	(2) Teller's Copy (duplicate). (Job No. NN–170–16, Item 65)	(a) DESTROY after 1 month.
132.	Block Number Control. Daily record maintained by each area and service center for each type of return or document which serves as a control for the assignment of block numbers. (Job No. NN–170–16, Item 66)	(a) DESTROY 1 year after end of processing year.
133.	(Reserved.)
134.	(Reserved.)
135.	Armored Car Messenger Receipts from carriers for cash and checks, etc., received for deposit in banks. (Job No. Congressional No. 1895, 90th Congress, 2nd Session)	(a) DESTROY 1 year after end of processing year.
136.	Receipts for Payment of Taxes. Duplicates of receipts issued to taxpayers for payments received. (Job No. NC1–58–85–10, Item 136)	(a) DESTROY 3 years after end of processing year.
137.	Discovered Remittance Lists and Forms 4287. Documents used to record and control cash remittances discovered in mail extraction, and remittance documents (including cash) discovered in areas outside of mail extraction. (Job No. NC1–58–85–10, Item 137)	(a) DESTROY 1 year after the end of the processing year.
138.	(Reserved.)
139.	Control Records for Receipts for Payment of Taxes (Including Form 97). Certification of Transfer or Destruction of Receipts for Payment of Taxes, inventory control records, and inventory accountability reports.
	(1) Original File Copy. (Job No. NC1–58–82–9, Item 139)	(a) DESTROY 3 years after end of processing year.
	(2) Duplicate Copies. (Job No. NC1–58–85–10, Item 139)	(a) DESTROY 1 year after end of processing year.
140.	(Reserved.)
141.	(Reserved.)
142.	(Reserved.)
143.	(Reserved.)
144.	Alcohol, Tobacco and Firearms Tax Returns. Returns filed by taxpayers for deferred payment of taxes on distilled spirits, rectified products, wine, beer, cigars and cigarettes. (Job No. NC1–58–85–10, Item 144)	(a) DESTROY 3 years after end of processing year.
145.	(Reserved.)
146.	Certificates of Deposits and Debit vouchers.
	(1) Deposit Tickets (marked "Bonds" ). (Job No. NC1–58–85–10, Item 146)	(a) DESTROY 7 years after close of list year.
	(2) Deposit Tickets (others). (Job No. N1–58–94–4)	(a) RETIRE to the Federal Records Center 3 years after the end of the list year or GAO audit. (b) DESTROY 6 years 3 months after period covered by the account.
147.	(Reserved.)
148.	(Reserved.)
149.	(Reserved.)
150.	Schedules and Lists of Canceled and Undelivered Checks and Bonds. (Job No. NC1–58–85–10, Item 150)	(a) DESTROY after audit by General Accounting Office or when 3 years old, whichever is earlier.
151.	Notices of Refund Checks or Bonds Returned. Notices and forms supporting closed undelivered refund check or bond cases, or equivalent forms used as a follow-up to locate taxpayers.
	(1) Closed Cases (after taxpayer is located or check redeposited). (Job No. NC1–58–76–9, Item 18)	(a) DESTROY after the calendar year in which the taxpayer was located and case closed, or in which undelivered check was canceled and credited back to the taxpayer's account.
	(2) Open cases (all notices reflecting unresolved Pre-ADP undelivered refund checks and all unresolved NMF undelivered refund checks). (Job No. N1–58–94–4)	(a) DESTROY 20 years following the end of the tax period involved.
	(3) Returns Files Copy with related documents. (Job No. NC1–58–85–10, Item 151)	(a) DESTROY 3 years after processing year.
152.	Refund Inquiry Control Correspondence Files relating to refunds, stop payments and remailing of checks (maintained in alpha sequence in one-month blocks). (Job No. NC1–58–85–10, Item 152)	(a) DESTROY 3 years after case is closed.
153.	Refund Stop Payment or Reissuance of Replacement Check or Bond records relating to refunds, stop payments, errors in name or designation of payee, remailing of checks or bonds, etc. (Job No. N1–58–94–4)	(a) DESTROY 3 years after case is closed.
154.	(Reserved.)
155.	(Reserved.)
156.	Refund Deletions Listings prepared from special tape furnished by NCC to itemize deletion transactions to correct erroneous refunds. (Job No. NC1–58–85–10, Item 156)	(a) DESTROY 1 year after end of processing year or when no longer needed for reference; whichever is earlier.
157.	Returned Taxpayers' Uncollectible Checks, Debit Vouchers and Related Correspondence, and Dishonored Check File (DCF) Documentation. (Job No. N1–58–94–4)
	(1) Copies introduced through the processing system to post debit transactions to the master file.	(a) RETIRE to the Federal Records Center after GAO audit or 3 full years after the close of the list year, whichever is later. (b) DESTROY 6 years and 3 months after the period covered by the account.
	(2) All other copies, including worksheets.	(a) DESTROY 1 year after end of processing year in which ledger account is closed.
158.	Unidentified Remittances Records. Unidentified and excess collection vouchers and related data used to record and control unidentified remittances. (Job No. NN–170–16, Item 85)
	(1) Part 2 (white). Closed.	(a) DESTROY 5 years after end of processing year.
	(2) Part 2 (white). Unapplied Excess Collections.	(a) DESTROY 30 years after end of processing year. (b) RETIRE to Federal Records Center 2 years after end of processing year.
	(3) Part 3 (yellow).	(a) DESTROY 5 years after transfer to closed file.
	(4) Part 4 (salmon).	(a) DESTROY 1 year after end of processing year in which the Unidentified Remittance has either been applied or transferred to Excess Collections.
159.	Reports of Deposit. Deposit fund records of offer in compromise, property sales and deposits, miscellaneous deposit funds, etc. (Job No. NC1–58–85–10, Item 159)	(a) RETIRE to Federal Records Center after 1 year or when no longer needed in current operations, whichever is later. (b) DESTROY 6 years, 3 months after the period of the account.
160.	Trial Balance Registers. (Job No. NN–170–16, Item 86)
	(1) Where audit is required.	(a) DESTROY 2 years after completion of audit by Regional Inspector's Office.
	(2) Where audit is not required by Regional Inspector's Office.	(a) DESTROY 4 years after end of processing year.
161.	Accounting Journals and Abstracts including Form 8166, Input Reconciliation Sheet and Form 8167, Supplemental Input Reconciliation Sheet Relating to Non-Assessment Documents. (Job No. N1–58–87–6, Item 161)	(a) RETIRE to Federal Records Center when 1 year old. (Job No. N1–58–87–6, Item 161) (P&I 3/22/99) (b) DESTROY 6 years and 3 months after period covered by the account. (Job No. NC1–GRS–81–12, Item 1)
162.	Tax Transfer Vouchers and Excess Collection Posting Document (Forms 514–B, 2424, 3413, 3456, 3552, 3731, and 3809 for other than transfer to the Unidentified Remittance File [Account 4620]). Vouchers and Posting Documents prepared to effect the transfer of an assessment. This item also relates to credit transfer vouchers used to transfer credit entries on tax accounts between Area Directors.
	(1) Open or unapplied excess collection documents. (Job No. NC1–58–82–9, Item 162)	(a) RETIRE to Federal Records Center 5 years after end of processing year. (b) DESTROY 30 years after end of processing year.
	(2) Closed excess collection documents. (Job No. NC1–58–82–9, Item 162)	(a) RETIRE to Federal Records Center 1 year after end of processing year. (b) DESTROY 5 years after end of processing year.
	(3) Tax Transfer Vouchers (Form 514–B) and Excess Collection Posting Documents. (Job No. N1–58–94–4) (P&I 3/22/99)	(a) RETIRE to FRC 1 year after period covered by account. (b) DESTROY6 years after period covered by accounts.
	(4) Credit Transfer Voucher (Form 2158). Credit Transfer Vouchers used to transfer NMF Form 1042 transactions to other service centers. (Job No. N1–58–94–4)	(a) RETIRE to Federal Records Center 1 year after internal audit of accounts. (b) DESTROY 6 years after internal audit of accounts.
163.	Vouchers, Schedules of Payments, and Certificate of Settlement (GAO–39). (Job No. N1–58–87–6, Item 163)	(a) DESTROY 6 years, 3 months after the period of the account. (Job No. NC1–58–82–9, Item 163)
	(2) All Paid Copies: (Job No. NC1–58–85–10, Item 163)	(a) RETIRE to Federal Records Center 2 years from closing date of last period audited.
	(3) Suspense copies: (Job No. NC1–58–76–9, Item 44)	(a) DESTROY when no longer needed in current operations except when used in lieu of paid copy.
164.	Assessment Certifications and Lists. (Job No. NC1–58–82–9, Item 164) (P&I 3/22/99)	(a) RETIRE to Federal Records Center when 3 years old. (b) DESTROY 30 years after end of processing year.
165.	Revenue General Ledgers. Copies of general and subsidiary ledgers which summarize the financial status of tax accounts with supporting documents (refers to case histories) and reports.	(a) RETIRE to Federal Records Center when 2 years old. (Job No. NC1–58–85–10, Item 165) (P&I 3/22/99) (b) DESTROY 6 years, 3 months after the period of the account. (Job No. NC1–58–82–9, Item 165)
166.	Revenue Reports and Accounting Control Records relating to the collection and processing of remittances.
	(1) Official file copy (record copy).	(a) DESTROY after audit by General Accounting Office or when 3 years old, whichever is earlier.
	(2) Accounting work copies. (Job No. N1–58–94–4)	(a) RETIRE to the Federal Records Center 1 year after the end of the reporting year. (b) DESTROY 3 years after the end of the reporting year.
167.	(Reserved.)
168.	Posting, Payment and Adjustment Documents which are associated with remittances. (Job. No. N1–58–94–4)
	These records are used to process payments and other miscellaneous adjustments.
	(1) TDA/TDI Transfer (Form 2650) used for IDRS/ACS terminal research.	(a) DESTROY after IDRS/ACS terminal research unless associated with hard copy TDA/TDI.
	(2) Forms 4349, Computation of Estate Tax Due with Return and Annual Installment, and Form 4351, Interest Computation—Estate Tax Deficiency on Installment Basis.	(a) RETIRE to the Federal Records Center 18 months after end of the processing year. (b) DESTROY 7 years after the end of the processing cycle.
	(3) Form 809, Receipt of Payment for Taxes (Job No. NC1–83–6, Item 35)	(a) DESTROY 3 years after issuance of last receipt.
	(4) All Other Posting, Payment and Adjustment Documents (other than original Tax Returns, includes Form 3753, Manual Generated Refund). (Job No. N1-58-98-11)	(a) RETIRE to Federal Records Center beginning July 1, 18 months after end of processing year. (b) DESTROY 5 years after end of processing year.
169.	Advance Payment Records. Used to document and classify advance payments. (Job No. II–NNA–2107, Item 75)	(a)DESTROY 2 years after related unit ledger cards are closed.
170.	Remittance Registers (No Longer Accumulating). (Job No. NC1–58–82–9, Item 170)	(a) RETIRE to Federal Records Center 3 years after end of processing year. (b) DESTROY 20 years after end of processing years.
171.	Carryback Adjustment Cases with related schedules, supporting papers and worksheets. (Job No. II–NNA–2107, Item 85)	(a) RETIRE to Federal Records Center 3 years after end of processing year. (b) DESTROY 10 years after end of processing year.
172.	Report of Tentative Carryback Applications and Offers in Compromise. (Job No. NN–170–16, Item 88)	(a) DESTROY 3 years after end of processing year.
173.	Unit Ledger Account Cards, Documents, Registers and Recaps, Remittance Registers and Recaps, Lockbox Remittance Registers and Electronic Funds Transfers. (Job No. N1–58–94–4, item 24)
	(1) Paper records not converted to disk pack.
	(a) Account Cards that are closed (Paid in full, subsequently abated, and small debit write-offs).	(a) RETIRE to Federal Records Center 3 years after end of processing year. (b) DESTROY 20 years after end of processing year.
	(b) All other account cards after the collection statute expiration date has expired.	(a) RETIRE to Federal Records Center 3 years after end of processing year. (b) DESTROY 20 years after end of processing year in which expired.
	(c) Document Registers and Recaps, Remittance Registers and Recaps and Electronic Funds Transfers.	(a) RETIRE to Federal Records Center 3 years after end of processing year. (b) DESTROY 20 years after end of processing year.
	(2) Paper records converted to disk pack.
	(a) Account cards that are open and/or closed but loaded onto the data base (Paid in full, subsequently abated, and small debit write-offs as needed), Document Registers and Recaps, and Remittance Registers and Recaps.
	1 Paper Records	(a) RETIRE to Federal Records Center 18 months after conversion to disk. (b) DESTROY 20 years after conversion to disk.
	2. Disk	(a) Write disk pack to microform 5 years after end of processing year, erase and reuse disk.
	3. Microform	(a) RETIRE to Federal Records Center immediately after microfilming and film verification. (b) DESTROY 20 years after end of processing year.
	(b) All other account cards after the collection statute expiration date has expired.
	1. Paper Records	(a) RETIRE to Federal Records Center 18 months after conversion to disk. (b) DESTROY 20 years after conversion to disk.
	2. Disk	(a) Write disk pack to microform 5 years after end of processing year in which expired, erase and reuse disk.
	3. Microform	(a) RETIRE to Federal Records Center immediately after microfilming and film verification. (b) DESTROY 20 years after end of processing year in which expired.
174.	Accounting Reports not covered elsewhere in this schedule and which are not subject to GAO onsite audit.
	(1) Record copy. (Job No. N1–58–94–4)	(a) RETIRE to the Federal Records Center 2 years after the end of the reporting year. (b) DESTROY 3 years after the end of the reporting year.
	(2) Duplicate copies. (Job No. N1–58–94–4)	(a) DESTROY 1 year after the end of the reporting year or when no longer needed in current operations, whichever is sooner.
	(3)Automated Non-Masterfile Output used as accounting work records. (Job No. N1-58-98-12, Item 3)
	(a) All ANMF Recaps	(a) DESTROY1 year after the end of the processing year.
	(b) Trial Balances	(a) DESTROY2 years after the end of the processing year.
	(c) Block Listings	(a) DESTROY60 days after month end balancing is completed.
	(d) Cycle Proof Listings/NMF Postings for the Month	(a) DESTROY1 year after the end of the processing year.
	(e) Error Registers and Block-Out-Of-Balance Report	(a) DESTROY1 year after end of the processing year.
	(f) Unpostable and Nullified Unpostable Listings	(a) DESTROY2 years after end of the processing year.
	(g) All other output used as accounting work records	DESTROYafter month end balancing is completed or at the end of the processing year, whichever is sooner.
175.	Control Card Listings and Tape Data Control Date Recaps. (Job No. N1–58–87–6, Item 175)	(a) RETIRE to Federal Records Center 1 year after processing year. (b) DESTROY 3 years after end of processing year or after internal audit of operations and accounts, whichever is later.
176.	Transmittal Memo Accounting Control Documents. (Job No. NN–170–16, Item 91)	(a) DESTROY 90 days after verification of receipt.
177.	Adjustment Control Listings—Weekly Adjustment Control Index, Multiple-Duplicate Listing, Weekly Index, Overage Case List, Case Assignment List, Daily Supplemental Index, and New Case Control Number Sequence List. (Job No. NN–170–16, Item 92)	(a) DESTROY upon receipt of new listing or index or when no longer needed in current operations.
178.	Historic Transcripts related to closed accounts. (Job No. N1–58–87–6, Item 178)	(a) DESTROY 5 years after end of processing year. (Job No. N1–58–94–4)
179.	TDA Registers. Printouts reflecting IMF and BMF payments for last four cycles. (Replaced every 4th cycle.) (Job No. NN–170–16, Item 94)	(a) DESTROY after receipt of new Register.
180.	Tax Claims Files (Except Claims Filed by Corporations) and Record of Claims. Claims files pertaining to allowances for over assessments, notices of disposition, and notices of refund with related correspondence and records. (Claims filed by corporations are covered in Item 58 of this Schedule.) Claims allowed in full, in part, and disallowed claims. (Job No. NC1–58–76–9, Item 21)Form	(1) DESTROY after audit by GAO or when 3 years old, whichever is earlier. Note: Concurrence of Regional Inspector shall be obtained for any disposal before the three years.
181.	Form 8851, Medical Savings Account (Philadelphia SC Only)	(a) DESTROY3 years after the processing year.
182.	Technical Section "Closed Sensitive" Case Folders. Residual papers remaining in the folders such as work papers; transcriptions of tax account or accounts; Form 3870, Request for Adjustment, and 4173, Special Case Referral; and copies of correspondence. (Job No. NN–170–16, Item 96)	(a) DESTROY 18 months after closed date.
183.	Transcripts of Accounts requests and related documents. (Job No. NC1–58–80–6, Item 183)	(a) DESTROY 5 years after end of processing year, or when no longer needed in current operations, whichever is sooner (Job No. N1–58–94–4).
184.	(Reserved.)
185.	Payment Tracers. (Job No. N1–58–94–4)	(a) RETIRE to the Federal Records Center 2 years after payment tracer is closed. (b) DESTROY 6 years and 3 months after payment tracer is closed.
186.	Reports of Currently Not Collectible Taxes for Non-Master File TDAs. (Job No. NC1–58–85–10, Item 186)
	(1) Service Center Collection Branch Case Files on accounts reported as currently not collectible. Form 53 not sent to the area for mandatory follow-up.	(a) DESTROY 4 years 6 months after the year Form 53 was initiated. (Job No. N1–58–87–6, Item 186) (b) RETIRE to Federal Records Center 1 year after the Form 53 was initiated.
	(2) Notification to Accounting on Non-Master File TDAs.	(a) DESTROY after end of processing year.
187.	Offers in Compromise. Case files including data concerning offers in compromise by cash, installment, transmittals, and acceptance of offers with related correspondence. Note: If a compromise case file contains an installment offer, or if an offer involves a collateral agreement, the date of closing the case shall be the date the offer in compromise is accepted or rejected after payment in full has been received, or the date on which full compliance has been made with the terms of the collateral agreement, whichever is the later date.	(a) RETIRE to Federal Records Center when no longer needed for current business. (Job No. NC1–58–85–10, Item 187) (P&I 12/01/03) (b) DESTROY 6 years after close of case. (Job No. NC1–58–82–9, Item 187)
188.	Barred Deficiencies. Copies of Form 3999 used to report statute expiration of barred deficiencies and overassessments and on certain no change and survey cases to the regional office. (Job No. NC1–58–85–10, Item 188)	(a) DESTROY 2 years after end of processing year. (Job No. N1–58–89–2, Item 188)
189.	(Reserved.)
190.	Statement of Account for Participants in Individual Retirement Accounts of Annuities, Form 5498 (Copy A). (Job No.NC1–58–76–9, Item 23)	(a) DESTROY 2 years after filing year or year of receipt, whichever is later.
191.	Closed Problem Inquiry File (Forms 4442 and 4442C). (Job No. NC1–58–80–6, Item 191)	(a) DESTROY when no longer needed in current operation.
192.	Correspondence Suspense File (Accounts Services). (Job No. NC1–58–80–6, Item 192)	(a) DESTROY when no longer needed in current operation.
193.	IRS Employee File—(Employee Delinquency Check.) (Job No. NC1–58–80–6, Item 193)	(a) DESTROY when updated or new program filed.
194.	Closed TC 130 Cross-Reference File. (Job No. NC1–58–85–10, Item 194)	(a) DESTROY source documents 6 months after they are closed.
195.	Permanent Work Record—Tentative Carryback Allowance (Form 6902). (Job No. N1–58–87–6, Item 195)	(a) DESTROY 90 days after data has been transcribed to the TREAS.–95 report.
196.	(Reserved.)
197.	Reject Registers used to process rejected documents. (Job No. NC1–58–82–9, Item 197)
	(1) Deleted reject registers (records that have been removed from processing).	(a) DESTROY 1 year after processing.
	(2) Selected reject registers (corrected records that have not been removed from processing).	(a) DESTROY after 90 days or when verified that record did not appear on aged list, whichever is earlier.
198.	Reject Control Listings to monitor and control the reject inventory. (Job No. NC1–58–85–10, Item 198)
	(1) Inventory listings in DLN sequence, disposition, verification listings, and Rejected Records list.	(a) DESTROY 1 year after processing date.
	(2) Other inventory listings, age listings.	(a) DESTROY 6 months after processing date.
	(3) Manually prepared routing controls.	(a) DESTROY 6 months after closing date. (Job No. NC1–58–82–9, Item 198)
199.	Service Center Control File Adjustment Records (Job No. NC1–58–82–9, Item 199)
	(1) Processing Copy.	(a) DESTROY 3 years after end of processing year. (Job No. N1–58–87–6, Item 199)
	(2) File Copy (retained by preparer outside of Accounting Branch).	(a) DESTROY 1 year after preparation.
MACHINE (PAPER) PRINTOUTS AND MICROFILM REGISTERS, INDEXES AND DIRECTORIES
(Prior to conversion to microfilm and transfer of returns processing and revenue accounting functions to service centers, area offices were charged with the responsibility of maintaining and retiring the record (official) copies of machine (paper) printouts of registers, indexes and directories. Effective with the conversion to microfilm and transfer of these functions to service centers, service centers were charged with the responsibility of maintaining and retiring all record copies of registers, indexes, and directories in accordance with this Schedule.)
(Note: Record copies of indexes, registers and directories printed on machine stationery may be retired to Federal Records Centers 5 years after end of processing year.)
200.	IMF and IRA Account Registers. Weekly printout on microfilm, replacing the Index Registers, Settlement Registers and Outstanding Balance List as of January 1, 1968. Generally, each time some activity occurs in an entity or tax module, all postings to that module will appear on the weekly accounts register. Each accounts register record is, in effect, a specific transcript of the module. The accounts register is in order by account number within area office and is printed for each area within a region in SSN order and within validity digit sequence. Weekly registers, for a variable number of cycles, are combined into a cumulative accounts register on a four-week basis.
	(1) Monthly Cumulative Accounts Register (record copy). (Job No. NN–170–16, Item 101)	(a) DESTROY 30 years after end of processing year.
	(2) Copies of Monthly Cumulative Accounts Registers required for research. (Job No. NC1–58–80–6, Item 200)	(a) DESTROY 2 years after end of processing year, or when no longer needed in current operations.
	(3) Weekly Accounts Register. (Job No. NN–170–16, Item 101)	(a) DESTROY upon receipt of subsequent weekly register merging prior registers with all of the active accounts for the current week.
201.	IMF Reference Register. Microfilm index to the Cumulative IMF Accounts Register. Register contains references pertaining to entities and tax periods on master files indicating the cycle number of the last cumulative accounts register on which an entity or tax period was last shown. Register is printed for each area within a region in SSN order and within validity digit sequence. Reference register is updated every four weeks on a cumulative basis.
	(1) IMF Cumulative Reference Registers (record copies). (Job No. NN–170–16, Item 102)	(a) DESTROY 30 years after end of processing year.
	(2) Copies of first and last IMF Cumulative Reference Registers required for research. (Job No. NC1–58–80–6, Item 201)	(a) DESTROY 2 years after end of processing year.
	(3) IMF Reference Registers produced during a year other than the first and last produced for the year. (Job No. NN–173–152, Item 17)	(a) DESTROY upon receipt of the next cumulative register four cycles later.
202.	IMF Taxpayer Name Directory. Entity data for taxpayer on the master files, such as name, address and location codes listed by region, area, and Social Security Number.
	(1) Annual Cumulative Directory (record copy). (Job No. NN–170–16, Item 103)	(a) DESTROY 30 years after end of processing year.
	(2) Copies of Annual Cumulative Directories required for research. (Job No. NC1–58–80–6, Item 202)	(a) DESTROY 3 years after end of processing year, or when no longer needed in current operations.
	(3) Interim Directories. (Job No. NN–170–16, Item 103)	(a) DESTROY after receipt of subsequent interim or cumulative directory covering same taxpayers and taxperiods.
203.	IMF Retention Register. Contains all entity and tax modules removed from the master file.
	(1) Record copy. (Job No. NN–170–16, Item 104)	(a) DESTROY 30 years after end of processing year.
	(2) Copies required for research. (Job No. NC1–58–80–6, Item 203)	(a) DESTROY 2 years after end of processing year, or when no longer needed in current operations.
204.	IMF Settlement Register. Production of this register was terminated as of January 1, 1968, when the IMF Accounts Register was instituted. Each weekly register contained transactions posted to the master file accounts during the preceding week and was identified with the type of file, assessment date, cycle number, and refund schedule number.
	(1) Record copy (microfilm). (Job No. NN–170–16, Item 105)	(a) DESTROY 30 years after end of processing year.
	(2) Copies required for research. (Job No. NN–173–152, Item 18)	(a) DESTROY 3 years after end of processing year, or when no longer needed in current operations.
205.	(Reserved.)
206.	BMF Accounts Register. Microfilm printout on a weekly basis starting after July 1, 1968. The BMF Accounts Register replaces the BMF Index Register, Settlement Register, and the Outstanding Balance List. Each cycle an entity or tax period is active, all postings to that period will appear on the weekly accounts register. The accounts register for that cycle is merged with the accounts register for the next cycle. Thus, these cycles are accumulated for a series until a final accumulation is made on a four-week basis. Each taxpayer on the register is listed by tax period, within Master File Tax (MFT) Code, within EIN. The sequence will be by region, area, EIN, MFT and tax period.
	(1) BMF Monthly Cumulative Accounts Register (record copy). (Job No. NC1–58–82–9, Item 206)	(a) DESTROY 75 years after end of processing year.
	(2) Copies of BMF Monthly Cumulative Registers required for research. (Job No. NN–170–16, Item 107)	(a) DESTROY 5 years after end of processing year or when no longer needed in current operations.
	(3) Weekly BMF Accounts Registers. (Job No. NN–170–16, Item 107)	(a) DESTROY upon receipt of subsequent weekly register merging prior registers with all of the active accounts for the current week.
	(For Master Copy, see Item No. 219.)
207.	BMF Reference Register. Microfilm index to cumulative BMF Accounts Register. Reference register is produced in account number with area office sequence and lists the cycle number in which a tax module last appeared in a cumulative register. Reference register is updated every four weeks on a cumulative basis.
	(1) First and last BMF Reference Register of year (record copies). (Job No. NC1–58–82–9, Item 207)	(a) DESTROY 75 years after end of processing year.
	(2) Copies of first and last BMF Reference Register of year required for research. (Job No. NN–173–152, Item 22)	(a) DESTROY 3 years after end of processing years or when no longer needed in current operations.
	(3) BMF Reference Registers produced during a year other than the first and last produced for the year. (Job No. NN–173–152, Item 22)	(a) DESTROY upon receipt of the next cumulative register four cycles later.
208.	BMF Taxpayer Name Directory. Entity data for taxpayers on the master file, such as name, address and location codes listed by region, area, name, and EIN.
	(1) Annual Cumulative Directory (record copy). (Job No. NC1–58–82–9, Item 208)	(a) DESTROY 75 years after end of processing year.
	(2) Copies of Annual Cumulative Directories required for research. (Job No. NN–170–16, Item 109)	(a) DESTROY 5 years after end of processing year or when no longer needed for current operations.
	(3) Interim Directories. (Job No. NN–170–16, Item 109)	(a) DESTROY after receipt of subsequent interim or cumulative directory covering same taxpayers and taxperiods.
209.	BMF Settlement Register. Production of this register was terminated as of July 1, 1968, when the first BMF Accounts Register was produced. Weekly registers contained transactions posted to the master file accounts during the preceding week. There was no consolidation of these weekly registers into cumulative listings.
	(1) Record copy. (Job No. NN–170–16, Item 110)	(a) DESTROY 30 years after end of processing year.
	(2) Copies required for research. (Job No. NN–173–152, Item 23)	(a) DESTROY 3 years after end of processing year, or when no longer needed in current operations.
210.	BMF Retention Register. Contains all entity and tax modules removed from the master file.
	(1) Record copy. (Job No. NC1–58–82–9, Item 210)	(a) DESTROY 75 years after end of processing year.
	(2) Copies required for research. (Job No. NN–173–152, Item 25)	(a) DESTROY 3 years after end of processing year, or when no longer needed in current operations.
211.	(Reserved.)
212.	BMF Taxpayer Number Directory. Numeric listing by taxpayer's EIN, name, address, employment code, location code, and filing code.
	(1) Annual Directory (record copy). (Job No. NC1–58–82–9, Item 212)	(a) DESTROY 75 years after end of processing year.
	(2) Copies of Annual Directories required for research. (Job No. Congressional No. 1895, 90th Congress, 2nd Session)	(a) DESTROY 5 years after end of processing year, or when no longer needed in current operations.
	(3) Quarterly and Interim Directories. (Job No. Congressional No. 1895, 90th Congress, 2nd Session)	(a) DESTROY after receipt of annual or quarterly directory covering same taxpayers and tax periods.
213.	Exempt Organizations ALPHA Registers and Cross-References (National and Area—Microfiche) and EIN Registers (Microfiche). Containing all entities on the BMF, i.e., organization name, address, region, district code, and other identifying symbols (produced by Philadelphia Service Center.)
	(1) Annual Register—Microfiche. (Job No. N1–58–87–6, Item 213)	(a) DESTROY 3 years after end of processing year.
	(2) Supplemental Registers—Microfiche. (Job No. N1–58–87–6, Item 213)	(a) DESTROY after receipt of annual register (microfiche).
214.	Exempt Organization/BMF Returns Register. Each cycle an entity or tax period is active all postings to that period will appear on the monthly EO/BMF Returns Register. The Returns Register for that cycle is merged with the Returns register for the next month. Thus, these months are accumulated for a series until a final accumulation is made on a CY basis. Each organization on the register is listed by tax period, within MFT code, within EIN. Entities which contain an EO section will also display the EO entity Status/Code and Date, Subsection Code, File Folder Number, Foundation Code, Classification Codes and Group Exemption Number. (Job No. N1–58–87–6, Item 214)	(1) DESTROY 3 years after end of processing year.
215.	Tape Index Register and Name Directory (MID) containing entity data on non-master file returns (Forms 942, 943, 1065, 4638, and 1120S). The Index Register is in EIN order; the Name Directory is in alphabetic order.
	(1) Annual Register and Directory (record copies).	(a) DESTROY 30 years after end of processing year. (Job No. NN–170–16, Item 113) (b) RETIRE to Federal Records Center 3 years after end of processing year. (Job No. NC1–58–82–9, Item 215)
216.	(Reserved).
217.	(Reserved).
218.	Alphabetic Index Register (Gasoline Tax Refund Claim). (No Longer Accumulating)
	(1) Record copy.	(a) DESTROY 10 years after end of processing year. (Job No. NC1–58–85–10, Item 218) (b) RETIRE to Federal Records Center 5 years after end of processing year. (Job No. NC1–58–82–9, Item 218)
	(2) Copies required for research. (Job No. NC1–58–80–6, Item 218)	(a) DESTROY 2 years after end of processing year, or when no longer needed in current operations.
219.	Master Copies of Microfilm Indexes, Directories and Registers. These copies are not intended for reference use, but to make additional copies if required. (Job No. NC1–58–85–10, Item 219)
	(1) Master Copies used to produce records described in Items 200, 201, 202, 203, 204 and 209.	(a) DESTROY 30 years after end of processing year. (b) RETIRE to Federal Records Center after 6 months.
	(2) Master Copies used to produce records described in Items 206, 207, 208, 210, 212, 213 and 214.	(a) DESTROY 75 years after end of processing year. (b) RETIRE to Federal Records Center after 6 months
220.	Tax Practitioner and Preparer Register. (Form 5811). (Job No. NC1–58–80–6, Item 220)	(a) DESTROY 10 years after end of processing year in which penalties were assessed. (b) RETIRE to Federal Records Center 1 year after end of processing year. (Job No. NC1–58–85–10, Item 220)
221.	Annual List of Income Tax Preparers (Form 5717). (Program Terminated). (Job No. NC1–58–85–10, Item 221)
	(1) Processed.	(a) DESTROY 3 years after end of processing year.
	(2) Unprocessed—Program Terminated.	(a) DESTROY when no longer needed for research or reference purposes.
	(3) Microfilm Directories. (a) Return Preparer Alpha, (b) Return Preparer TIN, (c) Return Preparer Manufactured TIN.	(a) DESTROY when no longer needed for research or reference purposes.
222.	U.S. Real Estate Mortgage Investment Conduit Income Tax Return (Form 1066) (OSPC only). (Job No. N1–58–87–6, Item 222)	(a) RETIRE to the Federal Records Center 1 year 9 months after the end of the processing year. (b) DESTROY 6 years after the end of the processing year.
223.	U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests (Form 8288) and Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests (Form 8288–A) (PSC only). (Job No. N1–58–87–6, Item 223)	(a) RETIRE to the Federal Records Center 2 years after the end of the processing year. (b) DESTROY 7 years after the end of the processing year.
224.	Return of Excise Tax on Undistributed Income of Real Estate Investment Companies (Form 8612). (These are penalty excise taxes.) (Job No. N1–58–87–6, Item 224)	(a) RETIRE to the Federal Records Center 2 years after the end of the processing year. (b) DESTROY 7 years after the end of the processing year.
225.	Return of Excise Tax on Undistributed Income of Regulated Investment Companies (Form 8613). (These are penalty excise taxes.) (Job No. N1–58–87–6, Item 225)	(a) RETIRE to the Federal Records Center 2 years after the end of the processing year. (b) DESTROY 7 years after the end of the processing year.
226.	Control Record List and Summary (EPMF). (Job No. NC1–58–85–10, Item 226)	(a) DESTROY 18 months after end of processing year or 1 year after internal audit of operations accounts, whichever is earlier.
227.	(Reserved)
228.	Suspense Release List and Summary (EPMF). (Job No. NC1–58–85–10, Item 228)	(a) DESTROY 18 months after end of processing year or 1 year after internal audit of operations accounts, whichever is earlier.
229.	Potential Non-Federal Filer Records (Forms 4869). Records are generated and used in the state/federal matching of federal unemployment tax records. (Job No. NC1–58–82–9, Item 229)	(a) DESTROY after transcription and error correction processing.
230.	Systems Audit Trail Report (CDC 3500 Computer Listing). (Job No. NC1–58–82–9, Item 230)	(a) DESTROY 1 year after date of report.
231.	Account Verification File Listing (Honeywell 2050A). (Job No. NC1–58–82–9, Item 231)	(a) DESTROY after receipt of following months' listing.
232.	Listing of Aged ZTIF Accounts maintained by Entity Control entities that have reached age criteria for removal and have not been established on a Master File (Run No. ERA60). (Job No. N1–58–87–6, Item 232)
	(1) BMF, EPMF–EM, EO–BMF, NMF, and EPMF–AD list.	(a) DESTROY 3 years after receipt.
233.	Annual Information Return of Windfall Profit Tax Return. (Forms 6248/6248–T, Transmittal and Summary of Windfall Profit Tax Information). (Job No. N1–58–87–6, Item 233)	(a) DESTROY 5 years after date of receipt.
234.	Information Sheet— showing modifications made to computer programs. (Job No. NC1–58–85–10, Item 234)	(a) DESTROY 1 year after implementation.
235.	Computer Program Development Request. (Job No. NC1–58–82–9, Item 235)	(a) DESTROY 1 year after program is no longer in use.
INTEGRATED DATA RETRIEVAL SYSTEM COMPUTER OUTPUTS AND RELATED RECORDS
236.	Transaction Registers. (Job No. NC–174–162, Item 5)
	(1) Includes:
	(a) Remittances Added to Unidentified Remittance File (URF). Listing of all new items added daily to the URF. Items are listed by area office, UR control number and amount.
	(b) Restricted Application from the URF. Daily listing of voids, dishonored checks and corrected money amounts for the URF. Items are listed by area and show the UR Control Number, amount before change, amount as corrected and type of correction.
	(c) Non-Master File (NMF) Application from the URF. Daily listing of all applications of money from the URF to NMF. Items are listed by area and show the UR Control Number, name and address of taxpayer and amount of money applied.
	(d) Transfer from URF to Excess Collections. Monthly listing of unidentified items which are a year old. Items are listed by area office, UR Control Number and show amount transferred to excess collections.
	(e) Transfer Application from the URF. Daily listing of all items being transferred to the General Funds. Items are listed by area office, UR Control Number and show amount transferred.
	(f)URF Application to IMF, BMF and RMF. Daily listing of applications from the URF to the master files. Item counts and amounts are listed by file designation.
	(2) Accounting Branch, Unidentified Function copy.	(a) DESTROY after end of month balancing operations.
	(3) Accounting Branch, Journal Function copy.	(a) DESTROY 1 year after end of processing year.
237.	Unidentified Remittance File Analysis. Daily inventory, cumulative for the month, of activity on URF. Items are listed by area and show the previous balance, new balance, and cumulative totals. After inventory is checked and adjusted, listing becomes obsolete.
	(1) Accounting Branch, Unidentified Function copy.
	(a) Daily Analysis. (Job No. NC–174–162, Item 6)	(a) DESTROY after end of month balancing operations.
	(b) Monthly Analysis. (Job Nos. NC1–58–80–6, Item 237 and NC1–58–85–10, Item 237)	(a) DESTROY 18 months after end of processing year or 1 year after internal audit of operations and accounts, whichever is earlier.
238.	Unidentified Remittances. (Job No. NC–174–162, Item 7)
	(1) Added in last 15-45 days. Register reflects all items added to the file and no action has been taken. This register, which served as a follow-up tool, was not produced after January 1, 1974.	(a) DESTROY after 60 days.
	(2) Aged 10 Months. Monthly printout used as a last attempt to apply money from URF before being aged to Excess Collections.	(a) DESTROY after 60 days.
239.	Unidentified Remittance File Dropped Listing. A permanent record of the URF produced as items are aged from the URF after closing action. The Dropped Listing is used to purge the open alphabetical (paper) back-up file of unidentified remittances.
	(1) Accounting Branch, Unidentified Function copy.	(a) DESTROY 7 years after end of processing year. (Job No. N1–58–87–6, Item 239) (b) RETIRE to Federal Records Center 2 years after end of processing year. (Job No. N1–58–87–6, Item 239)
	(2) Accounting Branch, Journal Function copy. (Job No. NC–174–162, Item 8)	(a) DESTROY after 60 days.
240.	Unidentified Remittance Case Files. Filed alphabetically or in date, employee number order. Case files may contain correspondence, photocopies of checks, or miscellaneous documents. (Job No. N1–58–87–6, Item 240)	(a) DESTROY 7 years after end of processing year. (b) RETIRE to Federal Records Center 1 year after end of processing year. (Job No. N1–58–87–6, Item 240).
241.	Excess Collection Posting Documents. Computer Paragraph 550 (Form 4830).
	(1) Used as an open excess collection document. (Job No. NC–174–162, Item 10)	(a) DESTROY after money is applied.
	(2) Used as a closed excess collection document. (Job No. NC1–58–85–10, Item 241)	(a) DESTROY 7 years after end of processing year.
242.	IDRS Collection Unreversed Transaction Code 594/599 Transcripts and associated notices. (Job No. NC1–58–80–6, Item 242)	(a) DESTROY after 6 months, or after all research is completed, whichever is earlier.
243.	Remittance Register (Daily). A daily printout, by area office, of the payments received and input online through the IDRS terminals. The original is mailed to the area office, with one copy maintained in the Accounting Branch for researching payment tracers and one copy maintained by the Accounting Branch Ledger Function for notations and adjustments.
	(1) Accounting Branch copy. (Job No. NC–174–162, Item 12)	(a) DESTROY 1 year after end of processing year.
	(2) Accounting Branch Ledger Function copy.	(a) DESTROY 7 years after end of processing year. (Job No. N1–58–87–6, Item 243) (b) RETIRE to Federal Records Center 3 years after end of processing year. (Job No. N1–58–87–6, Item 243)
244.	Document Register. Listing by area showing EI or SSN of Taxpayer, name control, tax period and amount. (Job No. NC1–58–76–9, Item 244)
	(1) All copies.	(a) DESTROY 1 year after end of processing year.
245.	Special Activity Report. A periodic report which shows any action taken by an IDRS user to the account of any IRS employee or his/her spouse. (Job No. NC1–58–85–10, Item 245)	(a) DESTROY 2 years after end of processing year.
246.	Block Completion Lists (BCL). (Job No. N1–58–94–4)These records include Block Completion Lists for EPMF, IMF, BMF, NMF, and IRAF, and documentation of closed aged Service Center Control File (SCCF) historics related to Form 6752 (Return Non-Refile Flag).
	(1) Listing	(a) DESTROY 30 days after receipt of microfiche.
	(2) Microfiche	(a) DESTROY 7 years after end of processing year.
247.	IDRS Service Center Control Case Inventory and Service Center Control Inventory Recap. Listings are by age and category of the total cards controlled on IDRS which are still open and assigned to each Section, listed by Unit.
	(1) Original. (Job No. NC1–58–85–10, Item 247)	(a) Destroy 1 year after end of processing year.
	(2) Copies. (Job No. NC–174–162, Item 16)	(a) DESTROY upon receipt of new listing.
248.	IDRS Service Center Control Case Overage Listing. Complete listing by taxpayer identification number, tax period, category of open cases more than 30 days old based on the IRS received date, assigned to each tax examiner. (Job No. NC–174–162, Item 17)	(a) DESTROY when new listing received.
249.	IDRS Pre-Journalized Recap. Contains data to journalize applications from the URF Credit Transfers and Area Office Payment.	(a) DESTROY 6 years and 3 months after end of processing year. (Job No. NC1–58–85–10, Item 249) (b) RETIRE to Federal Records Center 1 year after internal audit of operations. (Job No. NC–174–162, Item 18)
250.	(Reserved.)
251.	NMF Account Adjustments. Memorandums or copies of unit ledger cards from IRS areas requesting credit transfers or adjustments. (Job No. NC1–58–85–10, Item 251)	(a) DESTROY 1 year after end of processing year.
252.	Letter to Taxpayer Concerning Refund. Form RSC 253 for March 1972 and prior and Form 4728 beginning March 1972. Erroneous refund letters and related history sheets. The statute for collection of erroneous refunds expires two years after the refund date. (Job No. NC–174–162, Item 21)	(a) DESTROY 2 years after end of processing year.
253.	Remittance Documents Input to IDRS by Area Offices. Various documents used by area offices to input on-line remittances. Documents are then mailed to service center in the accounting package with the certificates of deposit and other accounting documents. (Job No. NC–174–162, Item 22)	(a) DESTROY 5 years after end of processing year. (b) RETIRE to Federal records center beginning July 1, 18 months after end of processing year.
254.	IDRS Audit Trail—History Record of Command Codes (Magnetic Tape) and Extracts. An audit trail produced daily by the IDRS Security System. Weekly and monthly cum files are produced. The daily and weekly audit trail files may be disposed of in accordance with existing procedures once the monthly cum file is produced and retained. It contains records of all command codes input to IDRS and includes pertinent reference information, e.g., TIN, MFT, Tax Period, Date, Time, Terminal ID, and Employee Number. (Job No. NC1–58–85–10, Item 254)	(a) DESTROY 6 years after end of processing year. (Job No. N1–58–94–4)
255.	IDRS Change Notification (Employee Profile Security File, Form 5081). Used to add an employee to the EPSF, delete an employee from the EPSF, update an employee security profile, verify employment, and verify initiation of background investigation. (Job No. NC1–58–78–4, Item 255)	(a) DESTROY 2 years after end of year in which employee is removed from the EPSF.
256.	NMF Unit Ledger Card Transcription Sheet. Used to enter the NMF ULC record on IDRS. (Job No. NC1–58–78–4, Item 256)	(a) DESTROY after entering into IDRS.
257.	Request for Delinquency Notice or TDI (IDRS), Form 4864. Used to establish a delinquency record on the TDI Notice File. (Job No. NC1–58–78–4, Item 257)	(a) DESTROY after record has been input to the TDI Notice File.
258.	IDRS Employee Number Folder, containing backup documents for various inputs to IDRS, i.e., Forms 3177, 2424, 2363, 2650, and 4256.	(a) DESTROY 12 months after the date of IDRS input. (Job No. NC1–58–85–5, Item 258)
259.	IDRS Daily Security Report. A record of security violations, terminal lockouts, and other security data. It is produced daily by the IDRS security system and is used to monitor IDRS security. (Job No. NC1–58–80–6, Item 259)	(a) DESTROY 2 years after end of processing year.
260.	IDRS Profile Reports. (Job No. NC1–58–80–6, Item 260)
	(1) Includes: (a) Unit Employee Profile Report. A record of employee security profiles as recorded on the EPSF. (b) Unit Terminal Profile Report. A record of terminal security profiles as recorded on the TPSF. (c) Unit Command Code Profile Report. A record of the Command Codes authorized for each organizational unit.	(a) DESTROY when new copy received.
261.	Employee Profile Security File/Unit Command Code Profile Report. A record of IDRS employee security profiles compared to their unit's profile. Those profiles in excess of the units profile are highlighted. Used to monitor IDRS capabilities. Must be produced at least monthly. (Job No. NC1–58–80–6, Item 261)	(a) DESTROY 1 year after date of listing. (Job No. N1–58–94–4)
262.	Password Update Status Report. A listing of those employee records which have caused password mismatches by being added or deleted during the periodic password updating of the EPSF. Used to coordinate resolution of complete password assignment. (Job No. NC1–58–80–6, Item 262)	(a) DESTROY after completion of password assignment resolution.
263.	List of Additional Passwords. A listing of valid IDRS passwords not assigned to any employee that is produced on the occasion of periodic password updating of the EPSF. Used by the Systems Security Administrators—IDRS to assign new passwords to employees when needed. (Job No. NC1–58–80–6, Item 263)	(a) DESTROY after receipt of the superseding List of Additional Passwords and the periodic password update of the EPSF is completed.
264.	IDRS Terminal Utilization Report. A report summarizing IDRS terminal usage by a variety of methods such as by command codes, organizational functions, IDRS terminal, etc. (Job No. NC1–58–85–10, Item 264)	(a) DESTROY 1 year after the end of the processing year.
265.	IMF-IDRS Control—Run 761.01. Controls from a computer run showing items posted to IDRS from mainline Honeywell runs. (Job No. NC1–58–76–9, Item 28)	(a) DESTROY after 30 days.
266.	IDRS Generated Refund Report (Daily). Contains information used by Accounting to prepare Form 1166, Voucher and Schedule of Payments, which accompanies the IDRS Generated Refund Tape to RDO.
	(1) "Paid" copies (Job No. NC1–58–85–10, Item 266)	(a) DESTROY 6 years and 3 months after end of processing year. (b) RETIRE to Federal Records Center 2 years from closing date of last period audited.
	(2) Suspense copies. (Job No. NC1–58–77–2, Item 2)	(a) DESTROY when no longer needed in current operations except when used in lieu of "paid" copy.
	(3) Form 5792 Request for IDRS General Refund. (Job No. N1-58-98-12, Item 8)	(a) RETIREto the FRC beginning July 1, 18 months after the end of the processing year.(b)DESTROY5 years after the end of the processing year.
267.	IDRS Net Tax Refund Report (Daily). Contains total amounts by area and totalled for service center of DONS Generated Refunds Used by Accounting to compile a monthly report. (Job No. NC1–58–77–2, Item 3)
	(1) Official file copy (record copy).	(a) DESTROY after audit by General Accounting Office or when 3 years old, whichever is earlier.
	(2) Accounting work copies.	(a) DESTROY 2 years after end of reporting year.
268.	D.O. CHK64 (Release of Undelivered Refund Check) Listing. Provides the service center a listing of undelivered refund checks released by the district offices. (Job No. NC1–58–77–2, Item 4)	(a) DESTROY as soon as CP31/231 Listings have been annotated.
269.	IDRS Block Proof Listing. A listing of the blocks of transactions produced each day by IDRS. Used by files to allocate space and ensure receipt of the IDRS Transaction Records (Form 5147). (Job No. NC1–58–85–10, Item 269)	(a) DESTROY after end of processing year.
270.	IDRS Transaction Records (Form 5147). These records represent many types of transactions processed to the Master File via IDRS. (Job No. NC1–58–80–6, Item 270 and Job No. N1-58-98-12, Item 6)	(a) RETIRE to FRC 6 months after the end of the processing year. (P&I 3/22/99) (b) DESTROY 5 years after end of processing year.
271.	Master Record of Employee Numbers. A permanent record that associates the IDRS user employee's name and SSN with the employee number for the purpose of maintaining an audit trail. The record will include the date that the employee number was assigned and the date that assignment was terminated. (Job No. NC1–58–80–6, Item 271)
	(1) Hold each page current until all the employee number assignment(s) have been terminated.	(a) DESTROY 6 years after the latest number assignment(s) terminated.
272.	Employee Access Processing SSN List. A listing of those employee records which appeared on the EPSF but not on the new Merged SSN File. (Job No. NC1–58–80–6, Item 272)	(a) DESTROY 1 year after date of listing.
273.	Dishonored Check Records Dropped From the File. A record of the dishonored checks dropped from the file after closing action. (Job No. NC1–58–78–4, Item 273)
	(1) Accounting Branch (Dishonored Check Function Copy)	(a) DESTROY 5 years after end of processing year. (b) RETIRE to Federal Records Center 1 year after end of processing year.
274.	Dishonored Check File Analysis. Daily inventory, cumulative for the month, of activity on Dishonored Check File Items. Items are listed by area and shows previous balance, new balance, and cumulative totals. After inventory is checked and adjusted, listing becomes obsolete. (Job No. NC1–58–78–4, Item 274)
	(1) Accounting Branch (Dishonored Check Function Copy).
	(a) Daily Analysis.	(a) DESTROY after end of month balancing operations.
	(b) Monthly Analysis.	(a) DESTROY after completion of the next month's balancing operation.
	(2) Accounting Branch (Journal Function Copy).
	(a) Daily Analysis.	(a) DESTROY after end of month balancing operations.
	(b) Monthly Analysis. (Job No. NC1–58–85–10, Item 274)	(a) DESTROY 18 months after end of processing year or 1 year after internal audit of operations and accounts, whichever is earlier.
275.	Dishonored Checks— (15 Day Listing). (Job No. NC1–58–80–6, Item 275)
	(1) Aged 15 days. Daily printout used to help meet the 21 day cycle.	(a) DESTROY old list when new list is received.
276.	Localized Profiles Authorization. A record for each unit of the maximum set of command codes authorized for any employee in that unit. Used in analyzing other security reports for unauthorized codes. (Job No. NC1–58–80–6, Item 276)	(a) DESTROY 6 months after record is superseded or unit is discontinued.
277.	Dishonored Check Account Transaction Register. A daily listing of dishonored checks added to the DCF and balanced daily. (Job No. NC1–58–80–6, Item 277)	(a) DESTROY after 60 days.
278.	IDRS Review Notice Register. (Job No. NC1–58–82–9, Item 278)	(a) DESTROY after related notices are mailed or as otherwise determined by SCCB Management.
279.	Installment Agreement Accounts List (IAAL). (Job No. NC1–58–85–10, Item 279)	(a) DESTROY after 6 months.
280.	Alphabetic File of Excess Collections File (XSF) Supporting Documentation. File consists of Forms 8766, Excess Collections File (XSF) Worksheet; Forms 8765, Excess Collections File Application; miscellaneous documents, etc. (Job No. N1–58–89–2, Item 280)	(a) RETIRE to the Federal Records Center 1 year after closed (listed on XSF Dropped Listing). (b) DESTROY 5 years after end of the processing year.
281.	Excess Collections File (XSF) Analysis. Daily inventory, cumulative for the month, of activity on XSF. Items are listed by area and show the previous balance, new balance, and cumulative totals. After inventory is checked and adjusted, listing becomes obsolete. (Job No. N1–58–89–2, Item 281)
	(1) Accounting Branch, Excess Collections Function copy.
	(a) Daily Analysis	(a) DESTROY after end-of-month balancing operations.
	(b) Monthly Analysis	(a) DESTROY 18 months after the end of the processing year or 1 year after internal audit of operations and accounts, whichever is earlier.
282.	Excess Collections File (XSF) Dropped Listing. A permanent record of the XSF produced as items are aged from the XSF or after closing action. The Dropped Listing is used to purge the open alphabetical (paper) back-up file of unidentified remittances and to research credits which are no longer on IDRS. (Job No. N1–58–89–2, Item 282)
	(1) Accounting Branch, Excess Collections Function copy.	(a) RETIRE to the Federal Records Center 18 months after the end of the processing year. (b) DESTROY 7 years after the end of the processing year.
	(2) Accounting Branch, Journal Function copy.	(a) DESTROY after 60 days.
NOTE: Items 283 through 299 are reserved for future use.
FEDERAL TAX DEPOSIT (FTD) SECTION
This gives the disposition for Federal Tax Deposit (FTD) forms or equivalent documents used by taxpayers to deposit Federal Taxes with a commercial bank, Depositary for Federal Taxes, or with a Federal Reserve Bank (FRB).
300.	FTD Error Registers and Delete Lists. (Job No. NC1–58–77–13, Item 1)
	(1) Includes: (a) FTD Error Registers. Prepared and used at the service center to perfect transaction records prior to forwarding to Master File. (b) FTD Error Delete Lists. A list of items that cannot be corrected from the Error Register and must be deleted for the accounting function to correct and reinput.	(a) DESTROY after 12 months or when no longer needed in current operations, whichever is later. (Job No. N1–58–87–6, Item 300)
301.	FTD Block Out of Balance (BOOB) Listing and Summary. A record of blocks that fail to pass other validity checks.
	(1) Listing. (Job No. N1–58–87–6, Item 301)	(a) DESTROY 12 months after data has been converted to good tape.
	(2) Summary. (Job No. N1–58–87–6, Item 301)	(a) DESTROY 12 months after date of listing.
302.	FTD Block Out of Balance (BOOB) Delete List. A list of blocks that cannot be corrected from the BOOB Register and must be deleted, corrected and reinput. (Job No. NC1–58–78–4, Item 302)	(a) DESTROY 30 days after data has been converted to good tape.
303.	FTD Control Record List and Summary. Replaces the Control Card List and Tape Data Control Sheet of the BMF Operations. (Job No. NC1–58–85–10, Item 303)
	(1) List.	(a) DESTROY 1 year after end of processing year or 6 months after internal audit of operations and accounts, whichever is earlier.
	(2) Summary.	(a) DESTROY 1 year after end of processing year unless the Supervisory Auditor at the service center asks for them to be retained for a longer period.
304.	FTD Invalid Posting Transcripts. A daily listing of all invalid Control Records which will not post to the Service Center Control File (SCCF).	(a) DESTROY 1 year after end of processing year. (Job No. NC1–58–85–10, Item 304)
305.	Variance Reports. (Job No. NC1–58–77–13, Item 6)
	(1) Includes: (a) TCR Variance Report. A Listing showing Transmittal Control Records (TCR) extracted whenever the service center's (SC) deposit date is earlier than the FRB's deposit date. (b) FTD Variance Report. A report produced to indicate variances between FTD payment dates and the deposit date of the related transmittal.
	(2) Daily Variance Reports.	(a) DESTROY after end of month following the month in which the report is produced.
	(3) Monthly Variance Reports.	(a) DESTROY 6 months after reports are produced.
306.	FTD System Transmittals. (Job No. N1–58–94–4)
	(1) Missing FRB Transmittals. A daily listing printed after 7 days lag from SC received date indicating the SC record had posted to SCCF but the FRB record has not.	(a) DESTROY all transmittals 3 months after date of listing or when no longer needed in current operations whichever is sooner.
	(2) Missing Depositary Transmittals. A daily listing printed after 7 days lag from the FRB Day Batch date indicating the FRB verification record has established a SCCF module but the related SC record has not yet posted.
	(3) FRB/Depositary Transmittal Amounts Difference. A listing indicating that both a SC record and an FRB record have posted to SCCF but transmittal amounts are not equal.
307.	(Reserved)
308.	Commercial Bank Address File. A list of all depositaries transmitting FTD forms to that service center. (Job No. NC1–58–77–13, Item 9)	(a) DESTROY when an updated listing has been received and verified to be accurate.
309.	Historic SCCF Analysis Report and Special Transcripts. A monthly report which provides management information regarding timeliness of processing FTD's. (Job No. NC1–58–77–13, Item 10)
	(1) Report.	(a) DESTROY 1 year after it is produced.
	(2) Transcripts.	(a) DESTROY after review is completed.
310.	Month End Unconfirmed Classified Report and Summary. A listing and summary of modules that have been classified but for which no FRB verification record has been received.
	(1) List. (Job No. NC1–58–77–13, Item 11)	(a) DESTROY 30 days after date of listing.
	(2) Summary. (Job No. NC1–58–85–10, Item 310)	(a) DESTROY 1 year after end of processing year unless the Supervisory Auditor at the service center asks for them to be retained for a longer period.
311.	TAXPAYER ENTITY CHANGE REPORT. A listing generated as a result of the taxpayer indicating a change to the name or Employer Identification Number (EIN). (Job No. N1–58–87–6, Item 311)
	(1) List	(a) DESTROY 12 months after the month generated unless the Supervisory Auditor at the service center requests list be retained for a longer period.
312.	FTD TEP Good Tape Release List Summary. A daily listing identifying each TLN and the related count and amount for transactions placed on the transaction tape to be sent to the National Computer Center. The Revenue Receipts Summary is used as a tape release.
	(1) List. (Job No. NC1–58–85–10, Item 312)	(a) DESTROY 18 months after end of processing year or 1 year after internal audit of operations, whichever is earlier.
	(2) Summary. (Job No. NC1–58–77–13, Item 13)	(a) DESTROY 3 years after end of processing year unless the Supervisory Auditor at the service center asks for them to be retained for a longer period.
313.	FTD TEP Mismatch List. A list printed for all discrepancies and nonmatches between either release records, delete records, or manual deletion cards and the good tape FTD block. (Job No. NC1–58–85–10, Item 313)	(a) DESTROY 6 months after end of processing year or 1 year after internal audit of operations and accounts, whichever is earlier.
314.	FTD SCCF Generated Delete List. A listing of all blocks deleted from the good tape transaction tape because of discrepancies between control records and the SCCF. (Job No. NC1–58–85–10, Item 314)	(a) DESTROY 18 months after end of processing year or 1 year after internal audit of operations and accounts, whichever is earlier.
315.	SCCF Special Transcript List. A transcript of selected SCCF modules used for analysis purposes. (Job No. NC1–58–85–10, Item 315)	(a) DESTROY 30 days after date of listing or when no longer needed in current operations, whichever is earlier.
316.	FRB Day Classified Reports. (Job No. N1–58–94–4)
	(1) FRB Day Classified Report: A computer generated report that reflects the matching of FRB verification records for a specific day with the commercial bank transmittals input. The report lists the tax classification of those items matched and classified, each item where adjustments to the block are required, the verification cards input where there is no matching commercial bank transmittal on the SCCF, and the amount the SCCF not yet classified.	(a) DESTROYall reports three years after the close of the processing year unless the Supervisory Auditor at the service center requests that they be retained for a longer period.
	(2) Subsequently Classified for FRB Day Report: A report reflecting subsequent classification of those items reported as unclassified on the FRB Day Classified Report.
	(3) Federal Reserve Bank Day Classified Report Balancing Proof (Form 5804): A verified record attached to the report showing it was a balanced report.
	(4) Subsequent Day Classified Report Balancing Proof (Form 5805): A form used if there is any classified amount shown on the report or if there is any change to unclassified totals.
317.	(Reserved)
318.	FTD-PEL Insert Delete List. A list of transmittal block(s) and/or individual items deleted during Optical Character Recognition (OCR) processing. (Job No. N1–58–87–6, Item 318)
	(1) List	(a) DESTROY 12 months after the month generated unless the supervisory auditor at the service center requests that they be retained for a longer period.
319.	FTD-PEL Default List. A report that contains Federal Tax Deposits that either tax type, or both were left blank by the taxpayer. (Job. No. N1–58–87–6, Item 319)
	(1) List	(a) DESTROY 30 days after the month generated.
320.	(Reserved)
321.	(Reserved)
322.	Microfilm of FTD coupons. (Job No. N1–58–87–6, Item 322)
	(1) Research Microfilm (not mandatory).	(a) DESTROY 3 years after close of processing year.
	(2) Record Microfilm (Job No. NC1–58–82–9, Item 322)	(a) DESTROY 7 years after close of processing year. (b) RETIRE to Federal Records Center 90 days after creation and verification.
323.	FRB Verification List Received from the FRB's. List showing individual advice of credit which total to their related deposit ticket. (Job No. N1–58–94–4)	(a) DESTROY 12 months after date of listing unless the Supervisory Auditor at the service center requests that they be retained for a longer period.
324.	FTD Control Registers. A number of manually prepared control registers used to isolate the various segments of the FTD System for the statement of classified collections for Revenue Receipts Reporting and for balancing information to insure the integrity of the system. (Job No. NC1–58–82–9, Item 324)	(a) DESTROY 1 year after the month prepared.
325.	Daily Wire. Transmitted daily to Treasury reflecting classified data balanced to data reported by the FRB using data from the Classified Reports, confirmed and adjustment Forms 215 and 5504. (Job No. NC1–58–85–10, Item 325)	(a) DESTROY 1 year after the month prepared or when no longer needed in current operations, whichever is earlier.
326.	FTD Adjustment Action Request (Form 5526). A request used to notify the FRB when an adjustment is being made to the commercial banks original advice of credit.
	(1) Regular Adjustments. (Job No. NC1–58–82–9, Item 326)	(a) DESTROY 2 years after date of listing.
	(2) Other Adjustments. (Job No. NC1–58–77–13, Item 27)	(a) DESTROY 3 years after date of confirmation from the FRB for dishonored checks, credit reversals and credit additions.
327.	Federal Tax Deposit (FTD) Forms or equivalent documents used by taxpayers to deposit Federal Taxes with a commercial bank, Depositary for Federal Taxes, or with a Federal Reserve Bank. (Job No. NC1–58–85–10, Item 327)
	(1) FTD Forms or equivalent documents (hard copy).	(a) DESTROY 90 days after microfilming and films verified correct. (Job No. N1–58–87–6, Item 327)
328.	Federal Tax Deposit Registers (FTD). (Name Control, EIN Register, Amount Register) Listing of FTD payments received by the Service in the National Computer Center are listed in three separate sequences to provide research sources for tracing and identifying FTD payments. (Job No. NC1–58–78–4, Item 328)
	(1) Name Control and EIN Registers:
	(a) Cumulative Registers (Record Copy).	(a) DESTROY 2 years after end of processing year.
	(b) Weekly and Monthly Registers:	(a) DESTROY upon receipt of cumulative quantity register.
	(2) Amount Register:
	(a) Cumulative Registers (Record Copy).	(a) DESTROY 5 years after end of processing year.
	(b) Weekly and Monthly Registers:	(a) DESTROY upon receipt of cumulative quantity register.
	(3) Consolidated Transcripts (FTD Listings) A list generated by National Computer Center showing the overflow of Federal tax deposits existing in taxpayer's module.	(a)RETIREto the Federal Records Center 7 years after the end of the processing year.(b)DESTROY10 years after the end of the processing year.
329.	FTD NCC Confirmations (Form 3624). A list prepared weekly by National Computer Center confirming all FTD tape shipments received from Service Centers. (Job No. NC1–58–78–4, Item 329)	(a) DESTROY 6 months after end of processing year.
330.	FTD Payment to Depositary Listings. (Job No. NC1–58–80–6, Item 330)
	(1) Monthly report consists of totals by depositary of the number of FTD's submitted to and processed by the service center during the monthly reporting period.	(a) DESTROY 1 year from creation date.
	(2) Special report consisting of individual transmittals submitted by a particular depositary during a monthly period.	(a) DESTROY 60 days from creation date.
331.	FTD BOOB Code 07 Listing. A listing of transmittals with 500 or more FTD's. (Job No. NC1–58–80–6, Item 331)	(a) DESTROY after items have been placed on good tape to NCC for Master File posting.
332.	FTD Microfilm Serial Number Listing. A daily listing of transmittals with possible errors in the microfilm serial number of the transmittal header record. (Job No. NC1–58–85–10, Item 332)	(a) DESTROY 90 days from creation date.
333.	FTD Service Center Received Date Error Listing. A daily listing identifying errors in the service center received date of a transmittal header record. (Job No. NC1–58–80–6, Item 333)	(a) DESTROY after corrective action has been taken.
334.	Bank Adding Machine Tapes (submitted with Form 2284B). Tapes that list FTD amounts transmitted by banks when FTD card count exceeds 40. (Job No. NC1–58–82–9, Item 334)	(a) DESTROY 3 days after applicable block is processed.
335.	Taxpayer/Employee/Financial (TEF) Data Request (Form 6759). (Job No. NC1–58–85–10, Item 335)	(a) DESTROY 1 year after request was responded to.
336.	NMF FTD Release List and Summary. A listing of those FTDs applicable to Form 1042 returns, which is generated in the Tape Edit Processor runs for transaction records to be transferred to the Philadelphia Service Center. The Summary will be used as a tape release. (Job No. N1–58–89–2, Item 336)
	(1) List	(a) DESTROY 3 years after the end of the processing year or 1 year after internal audit of operations, whichever is earlier.
	(2) Summary	(a) DESTROY 3 years after the end of the processing year unless the Supervisory Auditor at the Service Center asks for them to be retained for a longer period of time.
337.	DORMS Source Documents.
	(1) Worksheets (Form 6292–X) and copies of Details In/Out (Form 6296) completed by and retained in the originating office. (Job No. NC1–58–82–9, Item 337)	(a) DESTROY 3 months after data is reflected on the Monthly Report for the period.
	(2) Worksheet Stubs, copies of Details In/Out (Form 6296) and Input Error Resolution Registers (IERRs) used for computer input.	(a) DESTROY 3 months after data is reflected on the Monthly Report for the period.
338.	DORMS Output Documents. (Job No. NC1–58–82–9, Item 338)
	(1) Monthly Reports including Input Error Resolution Registers not elsewhere covered.	(a) DESTROY 1 year after end of reporting year.
	(2) Quarterly and Semi-annual reports.	(a) DESTROY upon receipt of annual report covering the same period.
	(3) Annual Reports.	(a) DESTROY 2 years after end of report year.
	(4) Special Reports or reports other than those covered above.	(a) DESTROY when no longer needed, but no later than 2 years after end of report year, whichever occurs first.
339.	DORMS Data Files. (Job No. NC1–58–82–9, Item 339)
	(1) Record copies of all DORMS files, machine readable or hard copy.	(a) DESTROY 5 years after end of year to which data pertains.
	(2) All other copies.	(a) DESTROY when no longer needed.
	(NOTE: Records covering documentation and processing are covered by RCS 301, GRS 20, "Machine Readable Records" .
340.	Examination Update (Form 5348).Used to input data in the Audit Information Management System (AIMS).	(a) DESTROY 120 days after input to AMFRZR as determined from the input date. (Job No. NC1–58–85–20, Item 340)
341.	MIA/KIA Cases (AUSC only). Case files contain photocopies of income tax returns, transcripts of accounts and history sheets showing all action and communications made. AUSC processes all MIA/KIA cases for the entire nation. Files contain information as to dates when determination was made that status changed from MIA to KIA and other information that may be needed to work future cases. (Job No. NC1–58–85–10, Item 341)	(a) DESTROY 25 years after end of processing year. (b) RETIRE to Federal Records Center when no longer needed in current operations.
342.	FTD Proof List Microfiche. Microfiche provided by Reporting Agent, Bank or Fiduciary which lists all FTD information submitted for a particular deposit day.	(a) DESTROY 7 years after close of processing year. (Job No. N1–58–88–3, Item 342)
343.	Advice of Credit Transmittal. Microfiche or hard copy provided by Reporting Agent, Bank or Fiduciary which lists all Advice of Credit information submitted for a particular deposit day. (Job No. N1–58–88–3, Item 343)	(a) DESTROY 7 years after close of processing year.
344.	Information Return with Respect to a Foreign Corporation (Form 5471). Used by U.S. persons to report their activities with related foreign corporations. (Job No. N1–58–88–3, Item 344)	(a) RETIRE to the Federal Records Center 3 years after the end of the processing year. (b) DESTROY 5 years after the end of the processing year.
345.	Information Return of a Foreign Owned Corporation (Form 5472). Used to monitor the transaction of foreign owned corporations. (Job No. N1–58–88–3, Item 345)	(a) RETIRE to the Federal Records Center 3 years after the end of the processing (b) DESTROY 5 years after the end of the processing year.
346.	Reporting Agents Authorizations (RAAs). The RAA is a multi-use form that allows taxpayers to designate reporting agents to file certain employment tax returns on magnetic tape, and to submit federal tax deposits for certain employment tax returns on magnetic tape. The RAA remains in force until it is revoked by the agent or taxpayer. (Job No. N1–58–88–3, Item 346)	(a) DESTROY no sooner than one year after the revocation date.
(Note: Items 347 through 349 are reserved for future use.)
AUDIT INFORMATION MANAGEMENT SYSTEMS (AIMS)
The Audit Information Management System (AIMS) is maintained in each service center. This file contains information such as name, SSN or EIN, tax period, source code, activity codes, etc., of returns in Examination and Appeals. The following records are created and maintained for this system.
350.	Delivery and/or Inventory Reports. Computer generated reports used to order tax returns for Examination Program. (Job No. NC1–58–85–10, Item 350)	(a) DESTROY 1 year after processing year or after Internal Audit approval, whichever is earlier.
351.	Computer Finder Cards for Forms 709, 2290 and 4638. Cards for all cases awaiting classification. After cases are classified, cards are input to generate labels and charge-out documents. (Job No. NC1–58–78–4, Item 351)	(a) DESTROY after 6 months.
352.	Selected Case Card File. Cards held for research purposes showing the area to which case was transferred. (Job No. NC1–58–78–4, Item 352)	(a) DESTROY after 6 months.
353.	Multiple Filer Card File. Multiple filer cross-reference file on open cases in Examination. (Job No. NC1–58–78–4, Item 353)	(a) DESTROY when case is closed.
354.	Audit Unpostable Cards. Computer cards showing which case is unpostable and the unpostable code. (Job No. NC1–58–85–10, Item 354)	(a)DESTROY 1 year after end of processing year in which closed, or when no longer needed for internal audit, whichever is earlier.
355.	Statute Cards. (Job No. N1–58–94–4) Forms 895 or equivalent (including automated systems) showing statute period cases in Examination.	(a) DESTROY after 1 year or when no longer needed in current operations, whichever is sooner.
356.	(Reserved.)
357.	Docketed Case Listings and Card File. Listings and Cards of all cases appealed to the U.S. Tax Court. (Job No. N1–58–87–6, Item 357)	(a) DESTROY after 6 months.
358.	Gift, Highway and Airway Use Tax Listing. A listing received with finder cards for Forms 709, 2290 and 4638 cases. (Job No. NC1–58–78–4, Item 358)	(a) DESTROY after 6 months.
359.	Certified Mail Listing. Listing showing all cases that have had certified letters sent. (Job No. NC1–58–85–10, Item 359)	(a)DESTROY after 3 years.
360.	Old Age Listing (IDRS). A list of cases assigned to employees and the date assigned. (Job No. NC1–58–78–4, Item 360)	(a) DESTROY after 1 week.
361.	BMF Listing. Computer listing showing the BMF selected for area and the date shipped for the week. (Job No. NC1–58–85–10, Item 361)	(a) DESTROY after 1 year.
362.	Audit Adjustment Register. A listing of Audit Adjustments. (Job No. NC1–58–78–4, Item 362)	(a) DESTROY after 30 days, or when no longer needed in current operations, whichever is the longer period, unless the Supervisory Auditor asks for them to be retained for a longer period.
363.	AIMS Duplicate Record Report (ADRR) (Job No. N1–58–94–4) A weekly computer printed listing identifying taxpayer accounts currently under AIMS control, that have been received again from the Master File.	(a) DESTROY after 60 days, or when no longer needed in current operations, whichever is the longer period, unless the Supervisory Auditor asks for them to be retained for a longer period.
364.	(Reserved.)
365.	AIMS Reject Backup Register. Computer listing showing cases rejected on AIMS. (Job No. NC1–58–78–4, Item 365)	(a) DESTROY after 60 days, or when no longer needed in current operations, whichever is the longer period, unless the Supervisory Auditor asks for them to be retained for a longer period.
366.	AIMS Error Register. Computer listing showing the cases with errors. (Job No. NC1–58–78–4, Item 366)	(a) DESTROY after 60 days, or when no longer needed in current operations, whichever is the longer period, unless the Supervisory Auditor asks for them to be retained for a longer period.
367.	(Reserved.)
368.	Transcript of Account. Transcripts used for assessment verification. (Job No. NC1–58–85–10, Item 368)	(a) DESTROY 1 year after end of processing year, or when no longer needed in current operations, whichever is earlier.
369.	Historic File (Service Center) AIMS. This file contains complete records of closed cases since AIMS implementation in that service center. (Job No. NC1–58–85–10, Item 369)	(a) DESTROY 3 years after end of processing year.
370.	Centralized Revenue Agent Report File (RAR)—(Non-TEFRA)—Copies of field examination reports on cases involving income, excise, and employment taxes for flow-through entities, maintained in the Examination Branch for use of investor area to make adjustments to investor returns. (Job No. N1–58–87–6, Item 370)
	(1) Prior field Examination Report.	(a) DESTROY prior field examination report when a copy of a later RAR pertaining to the same tax year is filed for a taxpayer.
	(2) Partnership or S Corporation RAR.	(a) DESTROY when RAR for all investors within the same Partnership/S Corporation is closed for the same tax year.
371.	Miscellaneous Civil Penalty Assessment File—Copies of Form 8278 (Computation and Assessment of Miscellaneous Penalties). These files include all documents and/or workpapers which relate to the assertion of civil penalties under the following Code sections: IRC 6652, IRC 6676, IRC 6678, IRC 6679, IRC 6682, IRC 6694, IRC 6695, IRC 6700, IRC 6702, IRC 6705, IRC 6707, and IRC 6708. (Job No. N1–58–87–6, Item 371)	(a) RETIRE to the Federal Records Center 6 months after receipt of the file from the Area after Examination/closure. (a) DESTROY 6 years and 9 months after the end of the calendar year after Examination closure.
372.	Form 211, Application and Public Voucher for Refund for Original Information, Rewards Claim Cases. (with related indexes) documenting requests for rewards for supplying information to the Government relative to alleged tax violations. They include correspondence, special reports, memorandum of opinion closing the case, notice of action taken relative to the claim, and evidence of collection or deposit of tax upon which the reward, if any, is based.
(NOTE:	Where separate claims are filed in connection with related taxpayers, the retention period commences when final action is taken on the last related claim.) (Job No. N1–58–87–6, Item 372)	(a) DESTROY 3 years after close of case.
(NOTE: Item Nos. 373 through 399 are reserved for future use.)
AUTOMATED COLLECTION SYSTEM (ACS)
The Automated Collection System (ACS) is maintained at the call sites and produces paper output at the service centers. This file contains a case load file of open Taxpayer Delinquent Account (TDAs) and Taxpayer Delinquency Investigation (TDIs) that have not been directly assigned to the field.
400.	ACS Diagnostic List. Computer Listing of Unprocessables data records. (Job No. NC1–58–85–10, Item 400)	(a) DESTROY after 6 months, or when no longer needed in current operations, whichever is the longer period unless supervisory personnel at the service center ask for them to be retained for a longer period. (Job No. NC1–58–85–10, Item 401)
401.	Service Center Error List. Computer Listing showing TDA, TDI, and Levy Data Records that were unreadable by the ACS computer. (Job No. NC1–58–85–10, Item 401)	(a) DESTROY after 6 months, or when no longer needed in current operations, whichever is the longer period, unless Supervisory personnel at the service center asks for them to be retained for a longer period.
402.	Service Center DTR Error Report. Computer Listing showing DTR records that were unreadable by the ACS computer. (Job No. NC1–58–85–10, Item 402)	(a)DESTROY after 6 months, or when no longer needed in current operations, whichever is the longer period, unless Supervisory personnel at the service center ask for them to be retained for a longer period.
403.	ACS Dylakor Management Reports. Computer generated reports of inventory, group performance, terminal usage, etc. (Job No. NC1–58–85–10, Item 403)	(a) DESTROY after 30 days or when no longer needed in current operations unless Supervisory personnel at the service center ask for them to be retained for a longer period.
404.	Telephone Look-up List. Computer generated listing of ACS accounts that do not have a telephone number at the time of case insurance. (Job No. (NC1–58–85–10, Item 404)	(a) DESTROY after 30 days, or after input of telephone data to ACS, whichever is the longer period.
405.	ACS Aged Case Listing. Computer generated listing of TDA and TDI cases more than 24 weeks old in ACS service center inventory generated at the call site and transmitted to the service center. (Job Nos. NC1–58–85–10, N1–58–87–6 Item 405)	(a) DESTROY when new listing is received.
406.	SCCB Action List. Computer generated listing of ACS TDA and TDI cases initially as signed to the service center for preliminary actions. (Job No. NC1–58–85–10, Item 406)	(a) DESTROY after 90 days, or when no longer needed in current operations, whichever is the longer period.
407.	ACS Action Requests. Computer generated documents initiated by the call site and printed at the service center requesting actions to be performed by the service center (not covered elsewhere in this schedule). (Job No. NC1–58–85–10, Item 407)	(a) DESTROY when no longer needed in current operations.
408.	ACS Return/Correspondence. Responses from taxpayers and third parties on TDA and TDI accounts resulting from ACS generated inquiries (not covered elsewhere in this schedule). (Job No. NC1–58–85–10, Item 408)	(a) DESTROYwhen no longer needed in current operations.
	Low Income Housing Credit (LIHC) Records This Small Business/Self-Employed Division office of Reporting Compliance, is responsible for the administration of the Low-Income Housing Credit Program along with State Housing Agencies under IRC §42. State Housing Agencies and Taxpayers owing LIHC properties must file multiple program forms as required by the Internal Revenue Tax Code (IRC). These forms are not part of the tax return filing process. Individual forms are processed separately and are subsequently housed by the LIHC Compliance Unit, currently located at the Philadelphia Submission Processing Campus.
	New Items 409-414 are pending NARA Approval of Job N1-058-05-1
409.	Form 8609, Low-Income Housing Credit Allocation CertificationState Housing Agencies use this form to document the allocation an terms of a certification period. A copy of this form is filed with the state housing agency;s annual report.	(a) CUT OFFannually. (b)RETIREto the Records Center 15 years after the end of calendar year in which the LIHC was allocated.(c) DESTROY25 years after end of calendar year in which the LIHC was allocated.
410.	Form 8610 Annual Low-Income Housing Credit Agencies Report This form is filed annually by state housing agencies summarizing LIHC allocations and compliance monitoring activities, also used to reconcile the credit ceiling, allocations, and credits available for allocation in future years.	PermanentCUT-off annually.(b)RETIREto Records Center 3 years after the end of the processing year in which filed. (c)Transfer to NARA in 5 year blocks when 30 years old.
411.	Form 8610-A, Carryover Allocation of Low-Income Housing CreditForm is used by state housing agencies to document allocation under IRC §42(h)(1)(E).	(a) CUT-OFFannually. (b)RETIREto Records Center 5 years after the end of the processing year in which filed. (c) DESTROY25 years after end of calendar year in which the carryover allocation was allocated.
412.	Form 8693, Low-Income Housing Credit Disposition Bond This form is filed by taxpayer to establish securities or avoid the recapture of the credit under IRC §42(j) at the time of disposition of a LIHC building.	(a)DESTROY1 year after superseded, or 1 year after expiration of the bond period or in 25 years, whichever is sooner.
413.	Form 8877, Request for Waiver of Annual Income Recertification Requirement for the Low-Income Housing Credit Form is used to request a waiver for annual income re-certification requirements under Regulation 1.42-4(b)(1)(vi) and (vii) and Regulation 1.42-5(c)(1)(iii) and granted in accordance with IRC §42(g)(8)(B).	(a)DESTROY 6 years after the end of the 15 year compliance period.
414.	Form 8823, Low-Income Housing credit Agencies Report of Noncompliance or Building DispositionLow-Income Housing Report Form 8823 is used by state housing agencies to report taxpayer noncompliance and dispositions of LIHC properties.	(a) CUT-OFF annually. (b)DESTROY 6 years afte the end of the calendar year in which the state housing agency filed.

Exhibit 1.15.29-2 (03-01-2004)
ALPHABETICAL Listing

(Note: Also refer to Forms Listing)
Description of Item	Item No.
Accelerated S.C. Payment Document Register	173
Accepted and Denied Elections by Small Business Corporations	83
Accident Case Files	37
Account Verification File Listing	231
Accounting Control Documents, Transmittal Memo	176
Accounting Journals and Abstracts	161
Accounting Reports	174
Adjustment Action Request (Form 5526)(FTD)	326
Adjustment Control Listings	177
Administrative Files	2
Advance Payment Records	169
Advice of Credit Transmittal Microfiche	343
AIMS Duplicate Record Report (ADRR)	363
AIMS Error Register	366
AIMS Reject Backup Register	365
Alcohol, Tobacco and Firearms Tax Returns	144
All computer Systems Console Typer Sheets	21
All Taxpayer Case Files	49
Alphabetical File of Unidentified Remittances	240
Alphabetical Index Registers (Gasoline Tax Refund Claim)	218
Alphabetic File of Excess Collections File (XSF) Supporting Documentation	280
Annual Employer's Return for Employee's Pension of Profit-sharing Plans	122
Annual Information Return of Windfall Profit Tax Return	233
Annual List of Income Tax Return Preparers (Form 5717)	221
Application for Additional Extension of Time to File Return for U.S. Partnership or Certain Trusts	68
Applications for a Change in Accounting Period	64
Application for Electronic/Magnetic Media Filing of Business & Employee Benefits Plan Returns	55(4)
Application for Exemptions and Register	71
Application for Extension of Time to File U.S. Estate Tax Return and/or Pay Estate Tax	69(7)
Application for Withholding Certificates for Disposition by Foreign Persons of U.S. Real Property Interest	223
Application to Participate in Electronic Filing Program	55(3)
Armored Car Messenger Receipt	135
Assessment Certifications and Lists	164
Audit Adjustment Register (AIMS)	362
Audit and ADP Records of the Information Returns Program Discrepancy and Underreporter Related Documents	126
Audit Technical Time Report (Form 4502)	22
Audit Unpostable Cards (AIMS)	354
Automated Collection System Action Requests	407
Automated Collection System Aged Cost Listing	405
Automated Collection System Diagnostic List	400
Automated Collection System Dylakor Management Reports	403
Automated Collection System Return/Correspondence	408
Automated Collection System Balance Due Notices	69
Backup Withholding (BWH) Program	112
Bank Adding Machine Tapes (FTD)	334
Barred Deficiencies	188
Block Completion Lists (EPMF, IMF, BMF, NMF, IRAF, SCCF)	246
Block Control Cards	97
Block Number Control	132
Block Proof Listing—IDRS	269
Blocks Out of Balance Listings	103
Bonds and Checks, Schedules and Lists of Cancelled and Undelivered	150
BMF Accounts Register	206
BMF Listing	361
BMF Reference Register	207
BMF Retention Register	210
BMF Settlement Register	209
BMF Taxpayer Name Directory	208
BMF Taxpayer Number Directory	212
Carryback Adjustment Cases	171
Carryback Adjustment Records	171, 172
Centralized RAR File	370
Certificate Waiving Exemption from Taxes Under FICA and related correspondence	73
Certificates of Deposit (Copies used in Deposit Operations)	130
Certificates of Deposits and Debit Vouchers	146
Certification and Election Form	74
Certification by Churches and Qualified Church-Controlled Organizations	72
Certified and Registered Mail Records	38
Certified Mail Listing (AIMS)	359
Change Notification—IDRS	255
Check and Bond Issue Lists	28
Checks and Bonds, Schedules and Lists of Cancelled and Undelivered	150
Claim Files	180
Closed 100 Percent Penalty File	51
Closed Problem Inquiry File (Forms 4442 and 4442–C)	191
Closed TC 130 Cross-Reference File	194
Collection Listing of Unreserved Transaction Codes—IDRS	242
Collection Statute Expiration Date (CSED)	64
Commercial Bank Address File (FTD)	308
Computer Finder Cards (AIMS)	351
Computer Program Development Request	235
Computer Run Books	4
Control Card Listings and Tape Data Control Data Recaps	175
Control Files	42
Control Record List and Summary (FTD)	303
Control Record List and Summary (FPMF)	226
Control Records for Receipts for Payment of Taxes	139
Control Registers (FTD)	324
Cooperative Effort Pay Reports	15
Correspondence Suspense File (Accounts Services)	192
Credit Transfer Voucher (Form 2158) (FTD)	162
Currency Transaction Reports (Form 4789)	47
Cycle/Block Proof Listing Register	104
Daily Production and Batch Control Cards	13
Daily Record of Teller Remittances	131
Daily Security Report—IDRS	259
Daily Wire (FTD)	325
Day Classified Report (FRB) (FTD)	316
Day Classified Report Balancing Proof (Form 5804) (FRB) (FTD)	320
Day Report (Subsequently Classified) for (FRB) (FTD)	317
Declarations of Receipts of Political Contributions	120
Delegations of Authority Files	3
Delete Lit (BOOB) (FTD)	302
Delinquency Notice or TDI, Request for	257
Delivery and/or Inventory Reports (AIMS)	350
Deposit Tickets	130
Depository Receipt Records	146
Designations of Certifying Officers	29
Discovered Remittance Lists	137
Dishonored Check Account Transaction Register	277
Dishonored Check File Analysis	274
Dishonored Check Records Dropped From the File	273
Dishonored Checks (15 Day Listing)	275
Docketed Case Listing and Card File (AIMS)	357
Document Control Slips	113
Document Remittance and Assessment Registers (Copies Used in Deposit Operations)	130
Document Register—Block and Selection	118
Documentation of Membership in Professional Organizations	31
Documentation of the Tax Equity and Fiscal Responsibility Act (TEFRA) Tip Income Study (ANSC Only)	50
Document Register	244
D.O. CHK 64 (Release of Undelivered Refund Check) Listing	268
DORMS Data Files	339
DORMS Output Documents	338
DORMS Source Documents	337
Education Credits (Form 8863)	56
Election by Small Business Corporations	83
Electronically Filed Individual, Partnership and Fiduciary Income Tax Returns	55
Emergency Planning Files	34
Employee Access Processing SSN List	272
Employee Number Folder—IDRS	258
Employee Plans Entity Changes	117
Employee Plans—Plan Case Control Input Record	128
Employee Profile Security File	255
Employee Profile Security File/Unit Command Code Profile Report	261
Employee's Withholding Allowance Certificate (Form W–4)	85
Employer's Annual Return of Allocated Tips (Form 8027 (CSPC Only))	48
Employer Appointment of Agent (Form 2678)	81
Employer Identification Numbers, Applications for	70
Employment Tax Returns	65
Encoder Tapes and Logs	118
Error Register (AIMS)	366
Error Registers and Delete Lists (FTD)	300
Error, Reject and Unpostable Registers and Listings	102
Estate Tax Returns	61
Estimated Individual Income Tax Declarations	57
Evaluation, Assistance and Internal Audit Reports	5
Evaluation of Classroom Instructors	25
Examination Non-Examined Closings (Form 5351)	114
Examination Return Charge-out (Form 5546)	115
Examination Update	340
Excess Collection Posting Document	241
Excess Collections File (XSF) Analysis	281
Excess Collections File (XSF) Dropped Listing	282
Excess Profits Tax Returns	58
Excise Taxes	67
Exempt Organizations Alpha Registers National and Area—Microfiche	213
Exempt Organization/BMF Returns Register	214
Exempt Organization Returns	66
Extension Records (Non-Remittance)	68
Extension Records (with Remittance)	168
Federal Tax Deposit Forms or Equivalent Documents (FTD)	327
Federal Tax Deposit Registers (FTD)	328
Fee Deposit for Outer Continental Shelf Oil	147
Fiduciary Returns	56
Finger Print Card (FS-258)	33
Foreign Investment in Real Property Tax Act (FIRPTA)	75
Form Files	41
FRB Classified Reports	361
FRB Verification List	323
FTD BOOB Code 07 Listing	331
FTD Control Registers	324
FTD Microfilm Serial Number Listing	332
FTD Payment to Depositary Listing	330
FTD-PEL Default List	319
FTD-PEL Insert Delete List	318
FTD Proof List Microfiche	342
FTD Service Center Received Date Error Listing	333
FTD System Transmittals	306
General Correspondence Files	1
General Ledgers	165
Generated Delete List (SCCF) (FTD)	314
Generated Refund Report (DAILY) (IDRS)	266
Gift, Highway and Airway Use Tax Listing (AIMS)	358
Gift Tax Returns and Information Cards	62, 63
Good Tape Release List and Summary (TEP) (FTD)	312
Heavy Vehicle Use Tax Return	82
Historic File (Service Center) AIMS	369
Historic SCCF Analysis Report and Special Transcripts (FTD)	309
Historic Transcripts	178
History Record of Command Codes (Magnetic Tape)	254
Identification Badges	30
Identification Media and Related Documents	33
IDRS Audit Trail	254
IDRS Block Proof Listing	269
IDRS Change Notification	255
IDRS Daily Security Report	259
IDRS Employee Number Folder	258
IDRS Generated Refund	266
IDRS Pre-Journalized Recap	249
IDRS Service Center Control Case Inventory	247
IDRS Service Center Control Case Overage Listing	248
IDRS Terminal Utilization Report	264
IDRS Transaction Record	270
IDRS Review Notice Register	278
IDRS Profile Reports	260
IMF and IRA Account Registers	200
IMF—IDRS Control—RUN 761–01	265
IMF Reference Register	201
IMF Retention Register	203
IMF Settlement Register	204
IMF Taxpayer Name Directory	202
Income Tax Index Cards	59
Income Tax Returns Filed by Individuals, Partnerships and Fiduciaries	56
Index of Employees Master Tapes (EPMF)	219
Individual Income Tax Returns	55, 56
Individual Performance Summary Report (IPSR)	14
Information Items	47
Information Return of a Foreign Owned Corporation	345
Information Returns	85, 88
Information Returns Program	125
Information Return with Respect to a Foreign Corporation	344
Information Sheet	234
Installment Agreement Accounts List	279
Installment Agreements	69
Installment Billing Closed Case Files	123
Interest Computation Under Lock Back Method for Computing Long-Term Contracts (form 8697)	107
Internal Audit Reports	5
Internal Control Files	42
Invalid Posting Transcripts (FTD)	304
Investor Reporting of Tax Shelter Registration Number	99
IRS Employee File—(Employee Delinquency Check)	193
Letter to Taxpayer Concerning Refund	252
Liquor Tax Assessment Work Sheet Enforcement
List of Additional Passwords	263
Listing (BMF)(AIMS)	361
Listing and Block Out of Balance (BOOB) Summary (FTD)	301
Listing of Aged ZTIF Accounts	232
Localized Profiles Authorization	276
Low Income Housing Credit Records	56
Machine Logs	16
Magnetic Tape Correspondence Files	90
Magnetic Media Management Records	19
Magnetic Tape Maintenance Records	19
Management Document Distribution Control	43
Management Survey and Project Reports	7
Master File Entity Change Records	96
Master Copies of Microfilm Index, Directories and Registers	219
Master Record of Employee Numbers	271
Medical Savings Account (Form 8851 Philadelphia SC Only)	181
Membership in Professional Organizations	31
MIA/KIA Cases (AUSC only)	341
Microfilm of Cards (FTD)	322
Minutes or Summaries of Conferences and Meetings	6
Miscellaneous Civil Penalty Assessment File	371
Miscellaneous Tax Returns	67
Mismatch List (TEP)(FTD)	313
Month End Unconfirmed Classified Report and Summary (FTD)	310
Multiple Filer Card File (AIMS)	353
Multiple Records of Disclosure	46
Narrative and Statistical Reports	8
Nondeductible IRA Contributions	56
NCC Confirmations (Form 3624)(FTD)	329
Net Tax Refund Report (DAILY)(IDRS)	267
NMF Account Adjustments	251
NMF Unit Ledger Card Transcription Sheet	256
Notice of Action for Entry on Master File	95
Notice of Action for Entry on Payer Master File (PMF) and Payer Master File Entity Change Entry	52
Notice of Intent to Levy	38
Notice of Refund Checks or Bonds Returned	151
Notice Registers	105
Numerical History Forms Files	41
Offers in Compromise	187
Old Age Listing (IDRS)	360
Other Investigations	69
Partnership Returns	56
Password Update Status Report	262
Payment to Depository Listings (FTD)	330
Payment Tracers	185
Pension Trust Entity Changes and Transmittals	117
Permanent Work Record-Tentative Carryback Allowance (Form 6902)	195
Physical and Document Security Files	32
Posting Documents	168
Posting, Payment and Adjustment Documents	168
Potential Non-Federal Filer Records (Form 4869)	229
Potential Refund Litigation Case Files	55, 56, 58
Power of Attorney (POA)/Tax Information Authorization (TIA), Centralized Authorization File (CAF)	54
Pre-Journalized Recap—IDRS	249
Pre-Note Problem Register and Non-Pay Problem Register	80
Privacy Act Records	46
Private Activity Tax Exempt Bond Records (Form 8038 and Related Records)	92
Production and Work Control Schedules, Registers and Reports	10
Production and Work Control Transmittals, Etc.	9
Public Inspection Files (Hard copy and Aperture Cards) For Returns of Organizations or Fiduciaries Exempt from Income Tax	86
Quality Assurance Sample Selection and Control Sheets	107
Quality Review Forms, Reports and Records	20
Quarterly Report of Fees Due on Oil Production	148
Real Estate Investment Trusts	58
Receipt and Disposal of Narcotics, Records of	143
Receipts for Payment of Taxes	136
Records Disposition Files	40
Records Relating to the Privacy Act of 1974	46
Reference Files	44
Refund Checks or Bonds Returned, Notices of	151
Refund Deletions Listings	156
Refund Inquiry Control Correspondence Files	152
Refund Stop Payment or Reissuance of Replacement Check or Bond	153
Reject Backup Register (AIMS)	365
Reject Control Listing	198
Reject Registers	197
Release List and Summary (NMF) (FTD)	311
Relocation Plans and Lists	35
Remittance Documents Input to IDRS by Area Offices	253
Remittance Registers	170
Remittance Register (DAILY)—IDRS	243
Reporting Agents Authorizations (RAAs)	346
Report of Tentative Carryback Applications and Offers in Compromise	172
Reports of Deposit	159
Report of Occupation Subject to Special Taxes	75
Report of Trust Fund Tax Violations	69
Reports of Currently Not Collectible Taxes	186
Request for Delinquency Notice or TDI (IDRS)	257
Resident Programmer Analysts (PRP) Record	45
Return Compliance Program Leads	69
Return Delinquency Notices	69
Returned Taxpayers' Uncollectible Checks, Debit Vouchers, and Related Correspondence	157
Returns Delinquency Notice Review Register	79
Request for IDRS General Refund	266
Required Payment or Refund Under Section 7519	56
Revenue General Ledgers	165
Revenue Report and Accounting Control Records	166
Rewards Claim Cases	372
RMF Revenue Receipts Controls	222
RPS Deposit Ticket Totals	130
RPS General Ledger Account Number List	249
RPS Pre-deposit Correction List	102
RPS Pre-mainline Correction List	102
RPS Remittance Recap	130, 173
Safety Program Files	36
Sample Selection Sheets	109
Sample Selection Sheets and Data Identification Records	111
SCCB Action List	406
Schedules and Lists of Cancelled and Undelivered Checks and Bonds	150
Selected Case Card File (AIMS)	352
Self-Assessed Penalties Return	53
Semi-Annual Telephone Excise Tax Account Report	166
Service Center Control Case Inventory and Recap (IDRS)	247
Service Center Control Case Coverage Listing (IDRS)	248
Service Center Control File Adjustment Records	199
Service Center DTR Error Report	402
Service Center Error List	401
Social Security Tax Correction Records	78
Source Documents to Establish Master Files	94
Special Activity Report	245
Special Tax Stamp Assemblies (Unused)	138
Special Tax List	76
Special Transcript List (SCCF) (FTD)	315
Stamp Transactions, Record of	139
Statement for Recipients of Interest Income (Form 1099–INT Copy C)	129
Statement for Participants in Individual Retirement Arrangements	190
Statement of Gift Tax Due (Form 882)	62
Statistical and Narrative Reports	8
Statute Cards (AIMS)	355
Summary of Assessment Certificates Issued	166
Suspense Release List and Summary (EPMF)	228
Systems Audit Trail Report	230
System Transmittals (FTD)	306
Systems Change Request	11
Tape Data Control Date Recaps	175
Tape Index Register and Name Directory (MID)	215
Tax Claims Files	180
Tax Exempt Bond Records (Form 803X series)	92
Tax-Free Transactions, Authorization Registration for	84
Tax Index Cards	59
Tax Practitioner and Preparer Register	220
Taxpayer Application for Change in Accounting Period	84
Taxpayer Case Files (All Other)	49
Taxpayer Correspondence Files	93
Taxpayer Delinquency Investigation	69
Taxpayer Delinquent Account	69
Taxpayer/Employee/Financial (TEF) Data Request	335
Taxpayer Entity Change Report	311
Tax Transfer Vouchers	162
TDA Registers	179
Technical Section "Closed Sensitive" Case Folders	182
Telephone Look-up List	404
Terminal Utilization Report IDRS	264
Total Evaluation Performance System (TEPS)	14
Training Program Records	23–26
Transaction Records—IDRS	270
Transaction Registers	236
Transaction Edit Sheets	106
Transcripts of Accounts	183
Transcript of Accounts (AIMS)	368
Transcripts, Historic	178
Transmittal Memo Accounting Control Documents	176
Transmittal Memo Accounting Control Documents	176
Transmittal, Receipt and Control Records	91
Trial Balance Registers	160
Unauthorized Disclosure Reports	5
Uncollectible Checks, Returns	157
Uncollectible Taxes, Report of	186
Undelivered Forms W–2	87
Undelivered Information Returns	87
Unidentifiable Tax Returns	60
Unidentified Remittance File Analysis	237
Unidentified Remittance File Dropped Listing	239
Unidentified Remittance Records	158
Unidentified Remittances	238
Unit Ledger Account Cards, Document Registers and Recaps, and Remittance Registers and Recaps	173
Unpostable Cards	101
Unpostable and Error Registers and Listings	102
Unsigned and Undelivered Tax Returns (not processed or numbered)	60
U.S. Corporation Income Tax Returns	58
User Fee Documents	69(5)
Variance Reports (FTD)	305
Vehicle Registrant Records	124
Verification Card List and Cards Received (FRB) (FTD)	323
Vouchers, Schedules of Payments, and Certificate of Settlement	163
Wage and Tax Statements	85, 87, 88
Waiver Certificate to Collect Social Security Coverage Exemption from Self-Employment Tax	77
Work Control and Production Transmittals	9
Work Measurement Master Cards	17
Work Measurement Reports	14
Work Measurement Work Planning and Control Cards	18
Worksheet Source Documents	12

Exhibit 1.15.29-3 (03-01-2004)
FORMS LISTING

Form No.	Description/RCS Item No.
CT–1	Employer's Annual Railroad Retirement Tax Return, 65
CT–2	Employee Representatives Quarterly Railroad Tax Return, 65
GAO–39	Certificate of Settlement, 163
RCS–137	Remittance Returned to Taxpayer for Correction, 93
SF–135	Records Transmittal and Receipt, 40
SF–215–A	Deposit Ticket, 146
SF–224	Statement of Transactions, 166
SS–4	Employer's Application for Tax Identification Number, 70, 258
SS–4A	Agricultural Employer's Application for Identification Number Under the Federal Insurance Contributions Act, 70
T (Timber)	Forest Industries Schedules, 56, 58
TD RO 258	Request for Reissuance or Cancellation of U.S. Savings Bonds, 150
TY–7A	Voucher for Income Tax Refunds, 163
TY–15	Unidentified and Excess Collection Voucher, 158
	Forms 1040 and 1040 A—Refunds (Secondary Assembly and with TY–7A), 59
TY–32	Index Card (Miscellaneous 706, 709 and 1040 ES), 59
TY–14	Taxpayer Delinquency Investigation, 69
VS–3	Government of Netherlands Antilles, 56
W–2, W2–A	Wages and Tax Statement, 85, 87, 88
W2–B	Transmittal of Income and Tax Statements and
W–3	Reconciliation of Income Tax Withheld, 85
W–4	Employee's Withholding Allowance Certificate, 85
11C	Special Tax Return and Application for Registry—Wagering, 76
23C	Assessment Certificate, 164
53, Part 2	Report of Currently Not Collectible Taxes, 186
56	Notice Concerning Fiduciary Relationship, 56
211	Application for Reward for Original Information, 372
433–A	Collection Information Statement for Individuals, 69
433–B	Collection Information Statement for Businesses, 69
433–D	Installment Agreement, 69
433–F	Collection/Information Statements ACS, 69
433–G	Direct Debit Installment Agreement, 69
514–B	Tax Transfer Schedule, 162
706	U.S. Estate Tax Return, 61
706–A	U. S. Additional Estate Tax Return, 61
706–CE	Certificate of Payment of Foreign Death Tax, 61
706–GS(D)	Generation-Skipping Transfer Tax Return, 61
707–GS (T)	Generation-Skipping Transfer Tax Return Termination, 61
706–NA	U.S. Nonresident Alien Estate Tax Return, 61
709	U.S. Quarterly Gift Tax Return, 62, 351, 358
709–A	United States Short Form Gift Tax Return, 62, 351, 358
712	Life Insurance Statement for a Decedent (Insured), 61, 62
720	Quarterly Federal Excise Tax Return, 67, 102
730	Tax on Wagering, 76
783	Remittance Register, 118, 130
784	Recapitulation of Remittance, 173
809	Receipt for Payment of Taxes, 168
813–A	Recapitulation of Document Registers, 118
843	Claim for Refund and Request for Abatement, 180
866	Agreement to Final Determination of Tax Liability, 56, 58, 62
882	Statement of Gift Tax Due
895	Notice of Statute Expiration, 355
900	Tax Collection Waiver, 95
926	Return by a Transferrer of Property to a Foreign Corporation, Foreign Estate or Trust, or Foreign Partnership, 168
940	Employer's Annual Federal Unemployment (FUTA) Tax, Return, 65
940 (C)	Employer's Annual Federal Unemployment Tax Return
940–C	Employer Account Abstract, 65
940–B	Area Director's Request to State Agency for Verification of Credit Information Disclosed on Schedule A, Form 910, 65
940–EZ	Employer's Annual Federal Unemployment (FUTA) Tax, Return (Short Form), 65
940–PR	Employer's Annual Federal Employment Tax Return, Puerto Rico, 65
940–V	Payment Voucher—Doc Code 870, 163
940–V–EZ	Payment Voucher—Doc Code 870, 163
941	Employer's Quarterly Federal Tax Return, 65
941–C	Statement to Correct Info Previously Reported Under the FICA, 65
941–M	Employer's Monthly Federal Tax Return, 65
941–PR	Employer's Tax Return, Puerto Rico, 65
941–SS	Employer's Quarterly Federal Tax Return, Virgin Islands, Guam, American Samoa, 65
942	Employer's Quarterly Tax Return for Household Employees, 65
942–PR	Employer's Quarterly Federal Tax Return, Household Employees, Puerto Rico, 65
942–V	Payment Voucher—Doc Code 170, 163
943	Employer's Annual Tax Return for Agricultural Employees, 65
943–PR	Employer's Annual Tax Return for Agricultural Employees, Puerto Rico, 65
943–V	Payment Voucher—Doc Code 170, 173
945	Annual Return of Withheld Federal Income Tax, (941E related), 65
966	Return of Information under Section 6043 of the IRC of 1954—Corporation Dissolution or Liquidation, 58
970	Application to Use LIFO Inventory Method, 56, 58
972	Consent of Shareholder to Include Specific Amount in Gross Income Under Section 565 of the Internal Revenue Code, 56, 58
973	Return of Information to be Filed by Corporation Claiming Consent Dividends Deduction Under Section 561 of the IRC of 1954, 58
976	Claim for Deficiency Dividends Deduction, or Credit or Refund Under Section 547 of the Internal Revenue Code of 1954, 56, 58
982	Consent to Adjustment of Basis of Property Under Section 1017 of the Internal Revenue Code, 56
990	Return of Organization Exempt from Income Tax, 66
990–BL	Information and Initial Excise Tax Return for Black Lung Benefit Trusts, 66
990–C	Farmer's Cooperative Association Income Tax Return, 66
990–PF	Return of Private Foundation Exempt from Income Tax, 66
990–T	Exempt Organization Business Income Tax Return, 66
1000	Ownership Certificate—Resident, 85
1001	Ownership, Exemption, or Reduced Rate Certificate, 85
1028	Application for Recognition of Exemption, 71
1040	Individual Income Tax Return, U.S.(including 1040 PC), 56
1040–A	U.S. Individual Income Tax Return, 56
1040–C	U.S. Departing Alien Income Tax Return, 56
1040–ES	Declaration of Estimated Income Tax, 57
1040–EZ	Income Tax Return for Single Filers With No Dependents (including 1040PC), 56
1040–FY	Fiscal Year Surcharge Computation U.S. Individual Income Tax Return, 56
1040–NR	U.S. Nonresident Alien Income Tax Return, 56
1040–PR	U.S. Self Employment Tax Return, Puerto Rico, 56
1040–SS	U.S. Self Employment Tax Return, Virgin Islands, Guam, American Samoa, 56
1040–V	Payment Voucher, Doc Code 270, 163
1040–X	Amended U.S. Individual Income Tax Return, 56
1041	U.S. Fiduciary Income Tax Return (For Estate and Trusts), 56
1041–A	U.S. Information Return—Trust Accumulation of Charitable, etc., 58, 66, 85
1041–B	Return of Charitable Remainder Trusts, 58, 85
1041–ES	Estimated Income Tax for Fiduciaries, 57
1041–QFT	U.S. Fiduciary Income Tax Return for Estates & Trusts—Qualified Funeral Trust
1042	U.S. Annual Return of Income Tax to be Paid at Source, 56, 162
1042–S	U.S. Annual Information Statement of Income Paid to Non-Resident Aliens, etc., 56
1045	Application for Tentative Refund from Carryback of Net Operating Loss or Unused Investment Credit, 56
1065	U.S. Partnership Return of Income, 56
1066	U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return, 222
1078	Certificate of Alien Claiming Residence in the United States, 56
SF 1081	Voucher and Schedule of Withdrawals and Credits, 163
1096	U.S. Annual Information Return, 98
SF 1097	Voucher and Schedule to Effect Correction of Errors, 163
1098	Mortgage Interest Statement, 85, 87, 88
SF 1098	Schedule of Canceled Checks, 163, 165
1099–A	Acquisition or Abandonment of Secured Property, 85, 87, 88
1099–B	Proceeds from Broker or Barter Exchange Transaction, 85, 87, 88
1099–DIV	Statement of Recipients of Dividends and Distributions, 85, 87, 88
1099–G	Certain Government Payments, 85, 87, 88
1099–INT	Statement for Recipients of Interest Income, 85, 87, 88, 129
1099–MISC	Statements for Recipients of Miscellaneous Income, 85, 87, 88
1099–OID	Statement of Recipients of Original Issue Discount, 85, 87, 88
1099–PATR	Statement for Recipients (Patrons) of Taxable Distributions Received from Cooperatives, 85, 87, and 88
1099–R	Statement for Recipients of Lump-Sum Distributions from Profit Sharing and Retirement Plans, 85, 87, 88
1116	Computation of Foreign Tax Credit, 56, 58
1118	Computation of Foreign Tax Credit—Corporations, 58
1120	U.S. Corporation Income Tax Return, 58
1120–DF	U.S. Income Tax Return for Designated Settlement Funds, 58
1120–F	U.S. Income Tax Return of Foreign Corporations, 58
1120–FSC	U.S. Income Tax Return of a Foreign Sales Corporation, 58
1120–H	Home Owners Association Income, 58
1120–L	U.S. Life Insurance Company Tax Return, 58
1120–M	U.S. Mutual Insurance Company Income Tax Return, 58
1120–ND	Return for Nuclear Decommissioning Funds and Certain Related Persons, 58
1120–PC	U.S. Property and Casualty Insurance Company Income Tax Return, 58
1120–POL	U.S. Income Tax Return for Certain Political Organizations, 58
1120–REIT	U.S. Income Tax Return for Real Estate Investment Trusts, 58
1120–RIC	U.S. Income Tax Return for Regulated Investment Companies, 58
1120–W(FY)	Fiscal Year Corporation Estimated Tax Computation, 58
1120–S	U.S. Small Business Corporation Return of Income, 58
1120–X	Amended U.S. Corporation Income Tax Return, 58
1122	Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return, 58
1123–C	Corporation Tax Returns (Installment Payment only) Notice of Final Payment of Income Tax Due, 168
1123–ES	Notice of Final Payment Due on Corporation Declaration of Estimated Tax Account, 168
1123–F	Notice of Final Payment of Income Tax Due, 168
1127	Application for Extension of Time for Payment of Tax, 58
1128	Application for Change in Accounting Period, 84
SF–1133	U.S. Government Transit Freight Waybill (Original), 152
1138	Extending of Time for Payment of Taxes by Corporations Expecting a Net Operating Loss Carryback, 171
1139	Corporation Application for Tentative Refund from Carryback of Net Operating Loss or Unused Investment Credit, 58
SF–1147	Request for Issuance of Replacement Check Due to Error in Name or Designation of Payee, 153
SF–1166	Voucher and Schedule of Payments, 163, 266
SF–1180	Request for Stop Payment, 152
SF–1184	Unavailable Check Cancellation (Request for Stop Payment), 153
SF–1185	Schedule of Undeliverable Checks for Credit to Government Accounts, 150
1310	Statement of Person Claiming Refund Due Deceased Taxpayer, 93
1331, 1331–B, 1331–C	Notice of Adjustment, 163, 168
1332	Block and Selection Record, 118
1363	Export Exemption Certificate, 71
1664–PR	Disbursing Center Notification of Undelivered Refund Checks or Cancellation, 151
TD 1664C	Notice of Undelivered Refund Check, 151
1938	Request for New or Revised Form, 41
1963	Collection Register, 146, 173
1964	Certificate of Exempt Official (Narcotics), 142
1983	Deposit Fund Record—Property Sales and Deposits, 159
2007	Schedule of Small Credits Cleared, 161, 163
2025	General Ledger Trial Balance, 160
2032	Contract Coverage Under Title II of the Social Security Act as Amended, 65
2034	Beer Tax Return, 144
2050	Wine Tax Return, 144
2052	Prepayment Return—Wine Tax, 144
2063	Departing Alien Income Tax Statement, 56
2106	Statement of Employee Business Expenses, 56
2119	Statement Concerning Sale or Exchange of Personal Residence, 56
2120	Multiple Support Declaration, 56
2158	Credit Transfer Voucher, 162
2188–A	Voucher and Schedule of Overpayments and Overassessment, 163
2210	Statement Relating to Underpayment of Estimated Income Tax, 56
2210–F	Statement Relating to Underpayment of Estimated Tax by Farmers and Fishermen, 56
2220	Statement Relating to Underpayment of Estimated Income Tax by Corporations, 58
2221	Schedule of Collections, 130, 163
2236	Deposit Fund Record—Miscellaneous Deposit Funds, 159
2276	Collateral Deposit Record, 163
2287–C	Notice of Check Not Accepted by Bank, 168
2290	Federal Use Tax Return on Highway Motor Vehicles, 82
2290–V	Payment Voucher—Doc Code 470, 163
2345(1)	Batch Transmittal, 91
2345(2–5)	Batch Transmittal, 13
2350	Application for Extension of Time for Filing U.S. Income Tax Return, 68
2363–A	Exempt Organization/BMF Entity Voucher, 117
2424	Account Adjustment Voucher, 162, 258
2433	Notice of Seizure, 165
2436	Report of Sales of Seized Property, 165
2438	Regulated Investment Company Undistributed Capital Gains Tax Return, 58
2439	Notice to Shareholder of Undistributed Long-term Capital Gains, 56, 85
2440	Disability Income Exclusion (Sick Pay), 56
2515	Record of Offer in Compromise, 187
2553	Election by Small Business Corporations, 83
2555	Statement to Support Exclusion of Income Earned Abroad, 56
2650	TDA–TDI Transfer, 168, 358
2674	Report of Trust Fund Tax Violations, 69
2678	Employer Appointment of Agent Under Section 3504, Internal Revenue Code, 81
2679	Teller's Daily Balance and Reconciliation, 131
2688	Application for Extension of Time to File U.S. Individual Income Tax, 68; (with remittance, 168)
2749	Request for Trust Fund Recovery Penalty Assessment, 51
2758	Application for Extension of Time to File U.S. Fiduciary, Partnership Returns, 68; (with remittance, 168)
2848	Power of Attorney, 54
2859	Request for Quick or Prompt Assessment, 56, 58, 61, 65, 67, 69, 168
2866	Form for Certification of Documents, 93, 168
PD 3062–1	Statement Concerning Inscribed United States Savings Bonds, Erroneously Issued in Payment of Federal Income Tax Refund, and Lost, Stolen or Destroyed Prior to Receipt by Persons Named in Inscription, 153
3079	Work Sheet, 10
3081,	Employee Time Report, 14
3081–A	3081 Backup Sheet, 14
3115	Application for Change in Accounting Method, 84
3151 TUS	Certificate of Deposit for Federal Taxes, 146
3177	Notice of Action for Entry on Master File, 95, 117, 258
3210	Document Transmittal, 91
3220	Magnetic Tape Chargeout Record—Mass Storage Media, 19, 91
3242	Request for Information From Employer, 168, 253
3244	Payment Posting Voucher, 168, 253
3245	Posting Voucher—Refund Check Cancellation or Repayment, 153, 168
3413	Transcription List—Account Transfer In (Form 514B), 162
3460	Transmittal Memo—Accounting Control Documents, 176
3465	Request for Adjustment—Incorrect Bill, 162
3468	Computation of Investment Credit, 56, 58
3473	Rejected Document Transmittal, 198
3491	Consumer Cooperative Exemption Application, 71
3520, 3520–A	Creation or Transfer to Certain Foreign Trusts, 85
3531	Request for Information or Missing Papers to Complete Return, 93
3538	Serial Number Control Register, 91
3539	Block Number Control, 91
3541	Unpostable Transactions, 10
3550	Magnetic Media Trouble Report, 19
3552	Prompt Assessment Billing Assembly, 56, 58, 61, 65, 66, 67
3624	Analysis of U.S. Internal Receipts (1 Part), 166
3624	Block-Out-of-Balance Lists (2-Part), 103
3624	Block Proof Listing Register (3-Part), 104
3624	Block Sequence Listing (4-Part), 91
3624	Computer Program Lists and Batch Transmittals (5-Part), 45
3624	Control Card Listing (6-Part), 175
3624	Daily Block Proof Summary and Error Analysis Sheet, 102
3624	DO Alpha Register, 202, 208, 218
3624	EIN Register, 215
3624	EIN Unpostable List, 102
3624	Error Register—IMF and BMF, 102
3624	FTD Registers, 324
3624	Historic Transcripts, 178
3624	IDRS Review Notice Register, 278
3624	Inconsistency List, 19
3624	Installment Agreement Accounts List, 279
3624	Master Block Control Card Listing, 97
3624	Master File List (942 and 943), 215
3624	MCC Deletes (TDCS), 175
3624	Monthly Report of Mathematical Verification of Returns, 174
3624	Monthly Report of Notices to Non-Filers, 174
3624	Monthly Report of Selected Returns Filed by Category, 174
3624	Monthly Status Report of Assessments, Notices, and TDA's, 174
3624	Name Control Unpostable List, 102
3624	941 Wage Report, IMF and BMF, 8
3624	NMF Card Data Control Sheet, 175
3624	Notice Register, 102, 105
3624	Nullified Reject Listing, 102
3624	OIO Federal Deposit Index Register, 102, 146
3624	OIO Federal Taxpayer Name Directory (FTD), 102, 146
3624	Open Reject Monthly Balance Listing, 102
3624	Preaddressed Returns Count Listings (BMF and IMF), 91
3624	Production Control Program Report—Service Center (Program Report), 10
3624	Production Record—Service Center (Production Report), 10
3624	Proof Listing, 102, 104
3624	Quality Review Reports, 20
3624	Quality Review Index, 20
3624	Reel Availability List, 19
3624	Regional Recap of Assessments, Abatements and Other Settlement Transactions, 173
3624	Reject Age List, 102
3624	Reject Batch Transmittal, 91
3624	Reject Control Card Listing, 91
3624	Reject Error Register, 102
3624	Reject Inventory List, 102
3624	Reject Recapped Listing, 102
3624	Reject Register Listing, 102
3624	Reject Re-Input Listings and Reclassifications, 102
3624	Reject Selection and Delete List, 102
3624	RMF Accounts Register, 262
3624	RMF Control Data, 262
3624	RMF Extract Data Control, 262
3624	RMF Other Data Controls, 262
3624	RMF Processing Controls, 262
3624	Scratch List, 19
3624	Service Center Control File Transcripts, 183
3624	Service Center Listing of Canceled Refund Checks, 150
3624	Service Center Semi-Annual Workload Schedule, 10
3624	Seven Day File History, 19
3624	Seven Day Scratch Notification, 19
3624	SSN Unpostable List, 102
3624	Tape Data Control Sheet, 175
3624	Tape Data Control Date Recap, 175
3624	TDA Register, 179
3624	Tax Practitioner Register, 220
3624	Taxpayer Name Directory, 202
2624	Taxpayer Number Directory, 212
3624	Weekly Report of Net Tax Refunds (BMF/IMF), 166
3624	Undelivered Refund Checks Listing, 150, 151
3624	Underreporter Select and Non-Select SSN List, 125
3624	Unpostable Control Sheet, 102, 175
3624	Unpostable Cumulative Register, 102
3624	Unpostable Nullify List, 102, 175
3624	Unpostable Register—IMF and BMF, 102
3645	Report of Failure to File Certain Information Returns or Furnish Certain Statements, 56, 168
3661	Computer Run Book, Charting, 2, 4
3662	Program Requirements Package, Multiple Purpose, 45
3664	Program Requirements Package, Record Element Specifications, 45
3665A,	Program Requirements Package, Record Layout, 45
3665B	Record Layout, 45
3696,	Correspondence Action Sheet, 93
3696–A	IDRS Correspondence Action Sheet, 93
3728	Payee TIN Perfection Update Reject Records, 125
3728	Employee Passwood Assignment Form, 262
3731	Unidentified Remittance Voucher, 162, 168
3753	Manual Refund Posting Voucher, 163, 164, 168
3774	Request for Research, 93
POD 3806	Receipt for Registered Articles, 38
3809	Miscellaneous Adjustment Voucher, 162
POD 3811	Registered and Certified Mail Receipt, 38
3844	Unscheduled Maintenance Report, 14
POD 3852	Receipt of Registered Mail, 38
POD 3853	Register, 38
POD 3854LL	Register, 38
3857	Questionable Identity Inquiry, 78, 93
3864, 3864A thru 3864E	Computer Operator Handbooks, 45
3870	Request for Adjustments, 94, 182
POD 3877	Firm Mailing Book for Registered C.O.D. and Certified Mail, 38
POD 3883	Firm Delivery Book for Registered, Certified and Numbered Insured Mail, 38
3892	Corporation Edit Sheet, 106
3893	Re-Entry Document Control, 91
3896	Mailing Label for Tax Packages, 94
3903	Moving Expense Adjustment, 56
3903–F	Foreign Moving Expense Adjustment, 56
3911	Taxpayer Statement Regarding Refund, 152
3913	Acknowledgment of Returned Refund Check, 153
3926	Quality Assurance Review Record, 20
3927	Quality Review Defect List, 20
3949	Criminal Investigation Information Item, 47
3975	Tax Practitioner Annual Mailing List Application/Update, 94
3996	Tax Revenue Receipts Recap, 166, 174
3997	Reconciliation of General Ledger Accounts, 166
3999	Statute Expiration Report, 188
4028	Service Center Control File Adjustment Record, 199
4029	Application for Exemption from Tax on Self-Employment Income and Waiver of Benefits, 77
4135	Criminal Investigation Control Notice, 47
4136	Credit for Federal Tax on Fuels, 56, 58
4137	Social Security and Medicare Tax on Unreported Tip Income, 55, 56
4149	Information to Correct Invalid Social Security Number, 78
4159	Payment Tracer Request, 185
4173	Special Case Referral, 182
4218	Transmittal Memorandum Log, 91
4221	Remittance Control Number Record, 132
4224	Exemption from Withholding of Tax on Income Effectively Connected With the Conduct of a Trade or Business in the United States, 56, 58
4227	INTRA—SC Reject or Routing Slip, 91
4231	Semi-Annual Scheduling Worksheet, 12
4251	Return Charge-Out, 56, 58, 67, 71, 168, 258
4256	Dual Debit/Credit Transfer, 168
4287	Record of Discovered Remittances, 137
4293	Employer Master File Change Notice, 18
4338	Information or Certified Transcript Request, 183
4338–A	IMF Information or Certified Transcript Request, 183
4340	Certificate of Assessments and Payments, 183
4349	Computation of Estate Tax, Due with Return and Annual Installment, 168
4351	Interest Computation Installment Data Estate Tax Deficiency Under Section 6166, 168
4356, 4356A	Notice of Overpayment Applied to Unpaid Tax (Spanish) Offset Notice (MF), 168
4361	Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Order and Christian Science Practitioners, 77
4417–A	Federal Tax Deposit/Request for Federal Tax Deposit Tax Forms, 93
4419	Magnetic Tape Reporting Applications of Information Returns, 19
4437	EOMF—Document Transmittal, 117
4442	Inquiry Referral, 191
4446	Service Center Payment Tracer, 185
4459	Trouble Report—Marginally Punched Forms, 8
4461	Sponsor Application—Approval of Master or Prototype Plan, 122
4461–A	Application for Approval of Master or Prototype Defined Benefit Plan, 122
4464	Daily Performance Adjustments Log, 14
4465	Daily Production Adjustments Log, 14
4466	Corporation Application for Quick Refund of Overpayment of Estimated Tax, 163, 168
4502	Examination Technical Time Report, 22
4506	Request for Copy of Tax Return, 93
4563	Exclusion of Income from Sources in United States Possessions, 57
4720	Return of Initial Excise Taxes on Private Foundations, Foundation Managers, and Disqualified Persons, 58, 66
4728	Notice of Erroneous Refund, 252
4733	Special Tax Receipt File(CP–445), 168
4768	Application for Extension of Time to File U.S. Estate Tax Return or Pay Estate Tax, 69, 95; (with Remittance, 168)
4789	Currency Transaction Report, 47
4830	IDRS Multi-Purpose Posting Document, 241
4836	Blocking Control Sheet, 173
4840	Notice of Delinquent Tax Account, 168
4844	Request for Terminal Action, 168
4864	Request for Delinquency Notice, 257
4868	Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, 68; (with Remittance, 168)
4869	Potential Non-Federal Filer Records, 229
4876	Election to be Treated as a DISC, 58(5)
4905	Delinquent Account Notices (IDRS), 69, 168, 185
4906	Payee TIN Perfection Match List, 69, 125, 168
4906	100% Penalty Assessment Notice 527, 69
4907	Taxpayer Delinquent Account (TDA), 69, 168, 185
5081	IDRS Change Notification Employee Profile Security File, 255
5114	H–200/H–2050 Program Patch Record Transcript Sheet, 21
5147	IDRS Transaction Record, 270
5227	Split Interest Trust Information Return, 58, 66
5245	Proposed Increase in Tax Discrepancy—State Credits (CP–167), 65
5248	Transfer Request, 162
5300	Application for Determination of Defined Benefit Plan, 122
5303	Application for Determination of Collectively Bargained Plan, 122
5305–SEP	Salary Reduction Employee Pension—Individual Retirement Accounts, 122
5306–SEP	Application for Approval of Prototype Simplified Employee Pension—SEP, 122
5307	Application for Determination of Pension Benefit Plan, 122
5308	Request for Change in Plan/Trust Year, 122
5309	Application for Determination of Employee Stock Ownership Plan, 122
5310	Application for Determination Upon Termination, 122
5311	Taxpayer Service Activity Report, 8
5329	Return for Individual Retirement Savings Arrangement, 56
5330	Return of Initial Excise Taxes Related to Pension and Profit-Sharing Plans, 122
5344	Examination Closing Record, 56, 58, 61, 65, 67
5345	Examination Request Master File, 168
5345–A	Examination Multiple Claim Request Master file, 168
5345–C	Group Control File, 168
5391	Procedural/System Change Request, 11
5402	Appeals Transmittal Memorandum and Supporting Statement, 56, 58, 61, 65, 67, 168
5403	Appellate Closing Record, 56, 58, 61, 65, 67, 168
5421	Restricted Area Register, 33
5422	Visitor Register, 33
5449	Undelivered Refund Check (CP 31 and CP 231), 153
5466–B	Multiple Records of Disclosure, 46
5471	Information Return with Respect to a Foreign Corporation, 344
5472	Information Return of a Foreign Owned Corporation, 345
5498	Schedule B (Insurance Information), 122
5500	Annual Return/Report of Employee Benefit Plan, 122
5500–C/R	Annual Report/Report of Employee Benefit Plan, 122
5500–EZ	Annual Return of One-Participant Pension Benefit Plan, 122
TD–5504	Debit Voucher, 146
TUS–5504	Debit Voucher, Internal Revenue Collection, 146
TUS–5515	Debit Voucher, 146
5523	TECS Query Request, 191
5558	Application for Extension of Time to File Certain Employee Plan Returns, 68; (With remittance, 168)
5578	Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax, 58
5599	Exempt Organization Examined Closing Record (BMF), 58
5600	Audit Assessment Worksheet, 144
5649	EP Master File Request, 122
5650	EP Examined Closing Record, 122
5653	Multiple EP Master File Request, 122
5654	Notification of Action on Application for Change in Accounting Period, 84
5655	Notification of Action on Application for Permission to Change Accounting Period, 84
5713	International Boycott Report, 85
5734	Non-Master File Assessment Voucher, 168
5768	Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation, 95
5771	Form 940 Worksheet (Procedure for Computing Credit), 65
5792	Request for IDRS General Refund, 266
5804	Federal Reserve Bank Day Classified Report Balancing Proof, 316
5805	Subsequent Day Classified Report Balancing Proof, 316
5819	FRISEP Score Input Sheet, 12
5867	Daily Wire Worksheet, 325
5948	Quality Review O.F.P. Consistency Input, 12
5963	Quality Review Error Notice, 10
6054	ID Badge Packet, 33
6055	ID Badge Packet, 33
6056	ID Badge Packet, 33
6148	Walk-In Contact Card, 44
6209	CAWR Adjustment Document, 168
6222	CAWR Status Code Posting Document, 168
6258	Installment Agreement by Mail Report, 69
6275	Header Card for Form 6148, (Walk-In Contact Card), 44
6335	Statement of Tax Due IRS, 59, 173
6752	Return Non-Refile Flag, 246
6759	Request for Taxpayer/Employee/Financial (TEF) Data, 335
SSA–7000	Notice of Self-Employment, 78
7004	Application for Automatic Extension of Time to File Corp. Income Tax Return, 68; (With remittance, 168)
SSA–7010	Notice of Determination of FICA Wages, 78
OAR–7041	Notice of Incorrectly Prepared Self-Employment Schedule, 78
7831	Schedule of Accounts Written Off, 163
8027, 8027–T	Employer's Annual Return of Allocated Tips, 48, 50
803X	Form 8038, 8038G, 8038GC and 8038T (Tax Exempt Bond Records), 92
8166	Revenue Accounting Control System (RACS) Input Reconciliation Sheet, 161
8167	Revenue Accounting Control System (RACS) Supplemental Input Reconciliation Sheet, 161
8264	Application for Registration of a Tax Shelter, 100
8271	Investor Reporting of Tax Shelter Registration Number, 99
8274	Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security Taxes, 72
8278	Computation and Assessment of Miscellaneous Penalties, 371
8288–B	Application for Withholding Certificates for Disposition by Foreign Persons of U.S. Real Property Interest, 223
8330	Issuers Quarterly Information Return for Mortgage Credit, 143
8404	Computation of Interest Charges on DISC, 58, 147
8408	Notice of Action for Entry on Backup Withholding (BWH) File, 112
8453	U.S. Individual Income Tax Declaration for Electronic Filing, 55(2)
8487	Payer Master File Entity Change Entry, 52
8488	Overlay Number 6, Standard 14-Inch Notice Stationery, 168
8489	Overlay Number 5, Standard 11-Inch Notice Stationery, 168
8596, 8596–A	Information Returns for Federal Contracts, 85
8606	Nondeductible IRA Contributions, 56
8609, 8610, 8610-A	Low Income Housing Credit Records, 409, 410, 411
8611	Recapture of Low Income Housing Credit, 149
8612	Return of Excise Tax on Undistributed Income of Real Estate Investment Companies, 224
8613	Return of Excise Tax on Undistributed Income of Regulated Investment Companies, 225
8633	Application to Participate in Electronic Filing Program, 55(3)
8655	Reporting Agent Authorization for Magnetic Tape/Election, etc., 346
8693	Low Income Housing Credit Records, 412
8697	Interest Computation Under Lock Back Method for computing Long - Term Contracts, 107
8716	Election to Have a Tax Year Other Than a Required Tax Year, 84
8736	Application for Automatic Extension of Time to File U.S. Returns for Partnership, REMIC, or for Certain Trusts, 68, 168
8752	Required Payment or Refund Under Section 7519, 56
8758	Excess Collections File Addition, 162
8765	IDRS Control File Credit Application, 280
8766	Excess Collections File (XSF) Worksheet, 280
8800	Application for Additional Extension of Time to File Return for U.S. Partnership or Certain Trusts, 68
8823	Low Incoming Credit Records, 414
8842	Election to use different Annualization Periods for Corporate Estimated Tax, 58, 83
8849	Claim for Refund of Excise Taxes, 67
8851	Medical Savings Account, 181
8863	Education Credits (Hope and Lifetime Learning Credits), 56
8875	Real Estate Investment Trusts, 58
8877	Request for Wavier for annual income Recertification Requirement for the Low-Income Housing Credit, 413
9041	Application for Electronic /Magnetic Media Filing of Business & Employee Benefit Plan Returns, 55(4)

Exhibit 1.15.29-4 (03-01-2004)
OBSOLETE Forms Listing

All Forms will be disposed of in accordance with the RCS Item Number cited, except when they become part of a different tax class and document code processing system that associates them with another primary document that has a different disposal item number. When this happens, the form will be disposed of in the same manner as the primary document's RCS Item Number cited to which it has become associated.

Original Tax Returns and related documents will be disposed of in accordance with the RCS Item Number cited without exception. When an original Tax Return has to be used as an associated or posting document to another primary form that has a longer or shorter retention period, a copy of the return should be used for this purpose and the original return disposed of in accordance with the schedule.

Form No.	*Description RCS Item No.*
M	Mines and Other Natural Deposits—Depletion Data, 56, 58, 62
O	Oil and Gas Depletion Data, 56, 58, 62
1 (California Debris)	Return of Tax on Certain Hydraulic Mining in California, 67
1, 1A	Receipt for Payment of Taxes, 136
SS1–A	Employer's Tax Return Under Federal Insurance Contributions Act, 65
2 (Sugar)	Certificate of Producer of Sugar Beets or Sugar Cane, 67
W3M, W3–P	Statements and Reconciliation of Income Tax Withheld, 85
TY–4	Notification to Taxpayer that a Return has been Transferred to another IRS Office for Processing (Index Card), 91
7	Federal Tax on Transfers of Interest in Silver Bullion, 163
Record 10	Special Tax Assemblies, 76
11B	Special Tax Return Gaming Devices, 71
SS–13	Wage Discrepancies, 65
SS–15 SS–15A	Certificate Waiving Exemption From Taxes, 73
TY–1ES	Notice of Installment Due on Declaration of Estimated Tax Account Card, 173
TD–15	Certificate of Deposit for IRS Collections Under the FICA, 146
TY–16	Tax Transfer Schedule, 162
17A	Statement of Tax Due, Notice of Error in Computation, 168
TY–18	Fiduciary Tax Account Card, 168
19	Statement of Income Tax Due, 168
TY–19	Form 1040A (Noncomputes) Taxable-Assessable No Payment-Account Card, 173
TY21–C	Forms 1040 and 1040A Refunds (Secondary Assembly and with TY–7A), 59
21, 21A, 21(T)	Notice of Delinquent Account, 168
TY–21A	Form 1040—Full Paid and Showing Credits for Payment on Form 1040–ES Returns in another District, 59, 168
TY–22	Account Card Assembly Card for 1041 FP; All Corporation FP, 949, 949–A, and 990–T, 173
23E	Assessment List (Numerical Identification Card), 130, 164
TY–23	Forms 1040 and 1120—Credit Returns (Index Card), 59
TY–26	Account Card Form 17–A, Statement of Tax Due, 168
TY–28	Account Card (Income Tax), 173
TY–29	Account Card, 173
TY–30	Account Card, 173
TY–37	Account Card, 173
TY–38	Account Card, 173
TY–43	Index Card & Mailing Slips, 59, 94
TY–49	Account Card Corporation ES Tax Declaration, 173
TY–51	Account Card, 173
TY–53	Account Card, 183
TY–54	Posting Voucher Assembly, 168
TY–62	Account Card, 171, 173
TY–63	Account Card, 171, 173
TY–64	Statement of Tax Due (Special, Excise, Miscellaneous Taxes)—Account Card, 173
TY–65	Installment Billing Assembly for Form 2290, 173
TYD–69	Taxpayer Delinquent Account Card Assembly, 168
ATF–154	Alcohol, Tobacco and Firearms Return and Assessment Work Sheet (Enforcement), 89
SF–209	Certificate of Deposit, 146
SF–215	Deposit Ticket, 146
216, 216a	Quarterly Return of Manufacturer of Adulterated Butter, etc, 67
SF–219	Certificate of Deposit, 150
SF–224	Statement of Transactions, 166
RCS–293	Form Letter—Proposed Penalty for Failure to Supply Taxpayer Identifying Numbers, 168
433–M	Installment Agreement, 69
SF–439	Report of Disposition of Records, 40
TD–450, 450A	Federal Depositary Receipt, 146
TD 479	Certificate of Transmittal for Depositary Receipts, 146
TD 482	Depositary Receipt Adjustment Voucher–Debit, 146
TD 501	Withheld Income and FICA Taxes, 327
TD 503	Federal Tax Deposit—Corporation Income Tax, 327
TD 504	Excise Taxes, 327
TD 507	Railroad Retirement Taxes, 327
TD 508	Federal Unemployment Taxes, 327
TD 511	FICA Taxes for Agriculture Workers, 327
TD 512	Tax Withheld at Source on Non-resident Aliens, Foreign Corporations, Tax-Free Covenant Bonds, 327
514–B	Tax Transfer Schedule, 162
TD 537	Depository Receipt for Federal Excise Taxes, 168
TD 537–A	Depository Receipt for Federal Excise Taxes, 168
W2–P	Statement for Recipients of Annuities, Pensions, or Retired Pay, 85, 87, 88
11	Special Tax Return, 71
17	Statement of Tax Due, Notice of Error in Computation, 168
97	Certification of Transfer or Destruction of Receipts for Payment of Taxes, 139
514–A	Stamp Transfer Voucher, 162
637	Registration for Tax Free Transaction Under Chapter 32 of the IRC, 84
637–A	Registration for Tax Free Sales and Purchases of Fuel used in Aircraft, 84
649	Corporation Income Tax Record, 91
656	Offer in Compromise, 187
678	Special Tax Return: Application for Registry and Special Tax Stamps—Opium, etc., 71
679	Opium Order Blank Requisition, 142
691	Entry for Exportation, 131
710	Gift Tax Donee's or Trustee's Information Return of Gifts, 62
720M	Monthly or Semimonthly Federal Excise Tax Return, 67
725	Excise Tax Return on Diesel Fuel, 67
726	Tax on Gasoline, Lubricating Oils and Matches, 67
727	Tax Return for Telegraph, Telephone, Radio, and Cable Facilities, Transportation of Oil by Pipe Line, Transporation of Persons, and Safe Deposit Boxes, 67
728	Excise Tax Return, 67
728–A	Retail Dealer's Excise Tax Return, 67
729	Tax Return on Admission, Dues and Cabarets, 67
729–A	Information Return Broker's Sales of Admission Tickets, 67
749	Quarterly Return of Manufacturer or Importer of Playing Cards, 67
752	Application for Registry, 71
755	Application for Exemption from Collection of Federal Tax, 71
D769	Journal of Miscellaneous Transactions, 161
D783	Remittance Register, 118, 130
D784	Recapitulation of Remittance, 118
D813	Document Register, 118, 130, 170
927	Proof of Worthlessness of Mineral Rights, 56, 58, 62
932	Tax Return by Processors of Coconut, Sesame, Palm Oil, etc, 67
938	Life Insurance Statement, 62
940 (Schedule A)	Computation of Credit Against Federal Unemployment Tax, 65
941–E	Quarterly Return of Withheld Income Tax Non FICA, 65
941–NMI	Employer's Tax Return of Northern Marinas Island, 65
949	U.S. Annual Report of Profit on Military Contracts for Naval Vessels, 58
949–A	U.S. Annual Report of Profit on Military Contracts for Aircraft 58
957	U.S. Information Return by an Officer Director, or U.S. Shareholder with Respect to Foreign Holding Companies, 58, 85
958	U.S. Annual Information Return by an Officer or Director with Respect to Foreign Personal Holding Company, 58, 85
959	U.S. Information Returns with Respect to the Organization or Reorganization of a Foreign Corp. & Acquisition of its Stock, 58
964	Election of Shareholder Under Section 333 of the Internal Revenue Code Liquidation, 58
982–A	Consent of Corporation to Adjustment of Basis of its Property under Section 1082(a)(2) of the Internal Revenue Code, 58
990–A	Return of Organization Exempt from Income Tax, 66
990–AR	Annual Report of Private Foundation, 66
990–P	Return of Fiduciary of Employees Pension or Profit-Sharing Trust, 66
SF–1016	Distribution Ledger, 133
SF 1019	Account Current, 166
1040–B	U.S. Nonresident Alien Income Return, 56
1040–D	U.S. Departing Alien Income Tax Information Return, 56
1040–E	U.S. Departing Alien Income Tax Return 57
1040–NB	U.S. Nonresident Alien Income Tax Return, 56
1040–NB–a	U.S. Nonresident Alien Income Tax Return, 56
1041–PF	Return of Nonexempt Charitable or Split-Interest Trust Treated as a Private Foundation, 58
1041–S	U.S. Fiduciary Income Tax Return for Non-taxable Simple Trust, 56
SF 1064	Schedule of Disbursements, 163
1087	Nominee's Information Return, 58, 85
1087–DIV	Statement of Recipients of Dividends and Distribution, 85, 87, 88
1087–INT	Statement of Recipients of Interest Income, 85, 87, 88
1087–MED	State of Recipients of Medical and Health Care Payments, 85, 87, 88
1087–MISC	Statement for Recipients of Miscellaneous Income, 85, 87, 88
1087–OID	Statement for Recipients of Original Issue Discount, 85, 87, 88
1090	Statement of Income, and Profit and Loss Accounts for the year ending, 19
SF–1097	Voucher and Schedule to Effect Correction of Errors, 163
1099	U.S. Information Return for Calendar Year, 85
1099–BCD	Interest on Bearer Certificates of Deposit, 85, 87, 88
1099–F	Fishing Income, 85, 87, 88
1099–L	U.S. Information Return for Distributions in Liquidation During Calendar year, 85, 87, 88
1099–M	U.S. Information Return, Regulated Investment Distributions, 85, 87, 88
1099–MED	Statement for Recipients of Medical and Health Care Payments, 85, 87, 88
1099–MPC	Statement of Recipients of Interest Income, 85, 87, 88
1099–UC	Unemployment Compensation, 85, 87, 88
SF 1114	Bill for Collection BMF–IMF, 163, 165
1117	Income Tax Surety Bond, 56, 58
1120–ES	Corporation Declaration of Estimated Income Tax, 58
1120–M	U.S. Mutual Insurance Company Income Tax Return, 58
1127–B	Income, Estate, Gift and Profits Tax Bond, 56, 58, 62, 68
1136	Form 1040 and 1120—Credit Returns, 56, 163
SF 1180	Request for Stamp Payment, 152
D1247 1247	Examination Record, 56, 58, 65, 67
1247–I	Examination Record, 119
1296	Assessment Against Transferee of Fiduciary, 56
1315	Power of Attorney, 56, 58
1331–A	Notice of Adjustment 163, 168
1337	Ledger Card, 171, 173
1585	Audit Assessment Worksheet, 144, 180, 182
TD1652	Statement of Advance of Funds, 134
1664(IRS)	Request to Remail Refund Check, 151
TD 1664B	Return U.S. Savings Bond Notice, 151
1743	Gift Tax Information Card, 63
1746	Notice of Mathematical Error, 56
1755	Corporation Sample Selection Sheet, 24, 109
1756	Corporation Sample Selection Sheet, 21, 109
1757	Corporation Sample Selection Sheet, 22, 109
1789–A, B, C, D, P	Sample Selection Sheets, 109
1943	Daily Collections Transmittal Register 130, 173
1944, D1944	Transmittal Register, 91
1962	Advance Payment Record, 169
1964	Certificate of Exempt Official (Narcotics), 142
1965	Analysis of U.S. Internal Revenue Receipts, 166
1968	Report of Net Tax Refunds, 166
1971	Register of Internal Revenue Stamps Transferred, 139
1973	Schedule—Uncollectible Checks, 161
1974	Accounting Summary Journal, 161
1977	General Ledger, 165
1978	Sample Selection Sheet #16—Partnership–1065 Small 109
1979	Sample Selection Sheet #17—Partnership–1065 Medium, 109
1982	Daily Recapitulation and Journal of Stamp Sales, 130, 161
2015	Voucher for Opium Order Forms Issued Without Cost, 142
2021	Notice of Excess Payment and Excess Collection Refund Voucher, 163
2031	Waiver Certificate to Collect Social Security Coverage, 77
2119–A	Sale or Exchange of Personal Residence, 56
2137	Monthly Tax Return Manufacturers of Cigarette Papers and Tubes, 144
2160	Census Block Control Record, 91
2162	Summary of Assessment Certificates Issued, 166
2180, 2180–D	Quarterly Report of Tax Returns Received—Quarterly Report of Return Numbered, 8
2184	Report of Occupation Subject to Special Taxes, 75
2185	Quarterly Report of Tentative Carryback Applications and Offers in Compromise, 172
2244	Monthly Progress Report on Non-ADP Processing Operations in Service Centers, 10
2278	Assessment Journal—Current Returns, 161
2280	Credit Advice, 168
2281	TDA Debit/Credit Advice, 168
2287	Notice of Check Not Accepted by Banks, 168
2298	Sectional Control Record, 166
2353	Statement of Accountability (Accounts Current), 166
2354, 2354–A	Statement of Classified Collections, 166
2363–B	EPMF Plan Data Change, 96
D2424	Adjustment Voucher, 162
2445, 2445–A	Annual Work Plan and Summary, 8
2476	Report on Wage Schedule Discrepancy, 78
2496	Statement of Employment Tax Liability, 78
2501	Statement of Excise Tax Liability by Periods, 67
2513	United States Official Order Form—Opium, Coca Leaves, Opiates, etc., 142
2516	Request for Social Security Earnings Information, 65
2521	Prepayment Return—Distilled Spirits Tax, 144
2522	Deferred Payment Return Distilled Spirits, 144
2523	Rectifier's Return Prepayment of Taxes, 144
2527	Rectifier's Return—Deferred Taxes, 144
2528–B	Audit Disposal Transmittal Control, 91
2547	Block Slip, 168
2557	Sample Selection Sheet, 109
2558	Sample Selection Sheet 09, 109
2559	Sample Selection Sheet, 109
2660	Reward Claims Files, 42
2662	Journal of Dishonored Checks and Penalties, 161
2663	Journal of Refunds, Credits and Abatements and Unidentified Collections, 161
2664	Journal of Taxes Collectible Subsequent Payments, 161
2670	Credit of Refund Exemption Certificate for Use by Nonprofit Educational Origin, 67, 71
2686	Refiling Notice, 59
2687	Gasoline Floor Stocks Tax Return, 67
2710	Appellate Division Action and Transmittal Memorandums, 91
2747	Investigation History, 145
2748–A, 2748–B	Statistical Processing Progress Report, Statistics of Income—Service Center Report, 114
2752–A	Transcript Edit Sheet, 106
2753	Transcript Edit Sheet, 106
2774–A	Transcript Edit Sheet Corporations Included in Consolidated Returns, 106
2779	Penalty Case File, 49
2814, 2814–A	Quarterly Return of Wholesale Dealer in Adulterated Butter or Filled Cheese, 67
2848–D	Authorization and Declaration, 54
2851	Transcript Edit Sheet Partnership Returns Form 1065 S.O.I., 106
2889	Corrections of Wage Schedule, 65
2902	Assessment Record and Register of Returns, 204, 209
2903	Error Register, 102
2911	Payment History Card, 56
2932	Bond for Importers of Automobiles, Trucks, Buses, etc. Taxable Under Section 4061(a) of the Internal Revenue Code, 67
2933	Consent of Surety to Change in Terms of Bond Under Laws, and Regulations Issued Pursuant Thereto, Relating to Importers of Automobiles, Trucks, Buses, etc., 67
2950	Statement in Support of Deduction Claimed Under Sec. 404 of the IRC Subsequent to the Sec. 204 First Year, 58
2952	Information Return with Respect to Controlled Foreign Corporations, 58
2976	Request for Release from Customs custody of Automobiles, Trucks, Buses, etc., 67
2990	Miscellaneous Investigation, 42
3034	SOI 1040/1040A Tax Returns, 108
3048	SOI Form 1120, 1120S Corporation Tax Returns, 108
3057	SOI Program Tabulating Card, 108
3071	Tax Return—Manufacturer of Tobacco Products, 144
3082	Machine Log, 16
3082–A	Leased Machine Log, 16
3102	SOI Form 1041, Fiduciary Income Tax Returns, 108
3145	Depreciation Methods Study, 108
3181	Unresolved Unpostable Accounts, 102
3199	BMF Entity Change Card, 98
3221	Magnetic Tape Transmittal, 91
3246	Collection Journal—Service Center, 161
3249	Notice of Non-receipt of Tax Return, 69
PD3253	Exchange Subscription for United States Savings Bonds of Series H, 85, 87, 88
3258	Summary Transfer Voucher, 162
3267	General Ledger, Trial Balance, 166
3273	Register of Settlement and Recap of Settlement Registers, 173, 204, 209
PD3278	Notice (Interest on E, F, and J Bonds and Savings Notes Exchanged for H Bonds), 85, 87, 88
3292	Reciprocal Accounting Control Record, 166
3315	Revenue Receipts Transaction Data, 99
3317	Daily Equipment Schedule, 14
3318	Weekly Equipment Schedule, 14
3330	Universal Block Header Card, 97
3330	Block Proof Card, 101
3331	Master Control Card, 97
3332	Machine Control Document, 14
3333	TDI Status Report, 168
3335	Reconciliation Proof, 42
3338	Sample Selection Sheet 25, 109
3339	Sample Selection Sheet 6, 109
3340	Sample Selection Sheet 5, 109
3354 3354–VP	Assessment Adjustment Document 56, 38, 65, 66, 67, 71, 76, 82, 122
3382	Weekly Report of Service Center Production, 8
3390	DR Image List, 147, 148
3390	DR Transmittal List, 148
3390	Error Unpostable Register, 102
3390	Notice List, 105
3390	Reject Register, 102
3391	(Machine-Stationery) Machine Generated Reports—Outstanding Balance List, See Form 3624 on current Forms Listing for RCS 206
3442 3442(SP)	BMF General Purpose Form, 93
3443	Notice of Estimated Tax Payment Due, 168
3446	IMF—Notice of Tax Due-No Math Error, 168
3447	Error Correction Card, 98
3448	Document Reject Card, 100
3453	Voucher and Schedule of Overassessment and Overpayments, 163
3454	Depositary Receipts Routing Sheet, 9
3455	Depositary Receipts Batch Tray Card, 9
3456	Special Action Depositary Receipt Transmittal, 9
3459	Dishonored Check Journal—Service Center, 161
3471–A	Edit Sheet (D/O 98), 56
3474	Documents Withdrawn by Service Centers, 91
3478	Memorandum Advice Debit/Credit, 168
3485	Request for Credit Transfer Master File Account, 162
3494	Individual Sample Sheets, 109
3495	Individual Sample Sheets, 109
3496	Individual Sample Sheets 16, 109
3497	Individual Sample Sheets 14, 109
3498	Individual Sample Sheets, 109
3531–A	Request for Information or Missing Papers to Complete Return, 93
3548	ADP System Change Request, 11
3553	Service Center Staffing Plan, 1
3554	Document Control Slip—Punch Card Slip, 91, 113
3555	Accelerated Collection Control, 91
3564	Appellate Division Case Data Source Document, 91
3589	Sample Receipts Control, Forms 2180 and 2810D, 108
3593	Transcripts Edit Sheet TCMP Edit Form 106
3624	Loose DR Listings, 147
3646	Income from Controlled Foreign Corporations, 58
3650	Blanket Certificate of American Ownership—Interest Equalization Tax, 67
3651	Blanket Certificate of American Ownership by Nominee—Interest Equalization Tax, 67
3658	Sample Selection Sheet 02, 109
3663	Program Requirements Package, Input Output, Record Specifications, 45
3665A	Program Requirements Package, Record Layout, 45
3666	Computer Run Book, Record Layout (80 Position), 4
3672	Sponsor Application for Approval of Master or Prototype Plan for Self-Employed Individuals, 122
3673	Application for Approval of Self-Employed Pension or Profit-Sharing plan as Part of a Master or Prototype Form or Any Bond Purchase Plan, 56, 58
3694	Schedule of Returns and Documents Shipped by District Offices to Centers, 91
3703	Credit Reduction Card, 167
3734	Data Card, General Purpose Card, 97
3752	Certificate of Sales by Underwriter to Foreign Persons Interest Equalization Tax, 67
3758	General Purpose Card, 97
3760	Patch Cards and Program Decks, 45
3762 3762–A	Service Center Sample Quality Control Sheet, 107
3777	Control Record for Returns and Documents QA Program 91
3779	Notice of Acquisition of Original or New Canadian Stock or Debt Obligation, 56
3780	Interest Equalization Quarterly Tax Return, 67
3780–A	Interest Equalization Transaction Tax Return, 67
3799	Sample Receipts Control (Partnership and 990–C) Sample Selection Sheets, 109
3800	Sample Receipts Control Sample Selection Sheets, 109
3801	Sample Receipts Control Sheets, 109
3802	Sample Selection Sheets, 109
3808	Service Center Daily Telephone Report, 10
3810	Quality Assurance Sample Selection Sheet, 107
3811	Quality Assurance Sample Selection Sheet, 107
3812	Quality Assurance Sample Selection Sheet 2, 107
3813	Quality Assurance Sample Selection Sheet 3, 107
3814	Quality Assurance Sample Selection Sheet 4, 107
3815	Quality Assurance Sample Selection Sheet 5, 107
3816	Quality Assurance Sample Selection Sheet 6, 107
3817	Quality Assurance Sample Selection Sheet 7, 107
3818	Quality Assurance Sample Selection Sheet 8, 107
3819	Quality Assurance Sample Selection Sheet 9, 107
3820	Quality Assurance Sample Selection Sheet 10, 107
3821	Quality Assurance Sample Selection Sheet 11, 107
3822	Quality Assurance Sample Selection Sheet 12, 107
3823	Quality Assurance Sample Selection Sheet QA Giant, 107
3824	Quality Assurance Sample Selection Sheet 19, 107
3825	Quality Assurance Sample Selection Sheet 20, 107
3826	Quality Assurance Sample Selection Sheet 21, 107
3827	Quality Assurance Sample Selection Sheet 22, 107
3829	Quality Assurance Sample Selection Sheet 24, 107
3831	Quality Assurance Sample Selection Sheet 26, 107
3832	Quality Assurance Sample Selection Sheet 25–1120, 107
3833	Quality Assurance Sample Selection Sheet 26–1120, 107
3834	Quality Assurance Sample Selection Sheet 27–1120, 107
3835	Quality Assurance Sample Selection Sheet 28–1120, 107
3837	Program/Configuration Card, 13, 17, 18
3842	Notice of Discrepancy in Returns Filed, 65, 89
3845	Interest Equalization Tax-Brokers Quarterly Information Return, 67
3849	Notice of non-Receipt of Federal Income Tax Return, 69
D–3857	Scrambled SSN Clarification to SSA, 78, 93
3880	Form 1040 Data Card, 99
3881	Form 1040–ES Data Card 99
3882	Form 1040–A Data Card, 99
3883	Function and Program Master Card, 17
3895	Unit Production Card, 18
3908	Taxpayer Delinquency Investigation, 69
3909	Corporation Sample Selection Sheet 23, 109
3910	Sample Selection Sheet 7, 109
3912	Request for Information (SS Inquiry), 96
3912–PR	Request for Information (SS Inquiry), 96
D–3913	Acknowledgement of Returned Refund Check and/or U.S. Savings Bond, 153
3916	Overpayment of Federal Insurance Contributions Act, 65
3921	Exercise of a Qualified or Restricted Stock Option, 85
3922	Transfer of Stock Acquired by Certain Options, 85, 87, 88
3925	Quality Control Sampling Log, 20
3930	Quality Assurance Sample Selection Sheet 25, 107
3933	Index Register, 211
3935	Exempt Organization Master File Revision Voucher, 117
3936	Exempt Organization Master File Addition Voucher, 117
3941	Notice of No Record of Individual Tax Returns, 69
3943	Request to Accept Credit Transfer on Form 2158, 162
3944	Request for Transfer of Payment, 162
3945	Request for Transfer of ES Credits on Form 2158, 162
3953	U.S. Commercial Bank Weekly Information Return, 67, 85
3954	U.S. Commercial Bank Monthly Information Return, 67, 85
3958	EO Returns Voucher, 58, 117
3960	Weekly Report of Returns Received in CHSC From Taxpayers, 8
3961	District Office Report of With Remittance and Without Remittance IMF Receipts, 174
3964	Weekly Information Return With Respect to Foreign Commercial Banking Subsidiaries, 67, 85
3966	Identification of U.S. Citizen Residing Abroad, 85
3967(C)	Notice of Delinquency Tax Account, 69, 168
3969	Notice of Acquisition of Original or New Japanese Debt Obligation, 58, 67
3973	Receipt of Part 1 of F3969, Notice of Acquisition of Original or New Japanese Debt Obligation, 58, 67
3983	Sample Selection Sheet 13, 109
3984	Sample Selection Sheet 14, 109
3985	Sample Selection Sheet 15, 109
3998	Summary of Unpostable and Unidentified Revenue Receipts, 174
4030	Sample Selection Sheet, 109
4031	Sample Selection Sheet 07, 109
4032	Sample Selection Sheet 12, 109
4033	Sample Selection Sheet 15, 109
4034	Sample Selection Sheet 17, 109
4035	Form CT–1 Data Card, 99
4036	Form 720 Data Card, 99
4037	Form 940 Data Card, 99
4038	Form 941 Data Card, 99
4045	Sample Selection Sheet 36, 109
4046	Sample Selection Sheet 35, 109
4047	Sample Selection Sheet 30, 109
4049	Sample Selection Sheet 20, 109
4050	Sample Selection Sheet 19, 109
4054	Sample Selection Sheet 47, 109
4056	Sample Selection Sheet 33, 109
4057	Sample Selection Sheet 32, 109
4058	Sample Selection Sheet 40, 109
4059	Sample Selection Sheet 31, 109
4066	Waid-Audit Schedule of Payments (Blank face of form) instructions 56, 69, 85
4067	U.S. Annual Information Return Forms 3921 & 3922 Filed, 85
4073	H200 Program Patch Record Transcript Sheet, 99
PD4077	Report on Series H Bonds Issued on Exchange, 85, 87, 88
4084	Math Error Notice, Balance Due of $1 or More, 168
4085	IMF—Math Error Notice—Overpayment of $1 or More, 168
4086	IMF Math Error Notice, Balance Under $1, 168
4095	Tax Exempt Organization Reject Slip, 117
4096	Tax Exempt Organization Document, 91
4097	Form 990 Transcript, 99
4098	Form 990–C Transcript, 99
4102 also 4103	Pension Trust Master File Revision Voucher, 117
4111	Quality Assurance Sample Selection Sheet 16, 107
4112	Quality Assurance Sample Selection Sheet 15, 107
4113	Quality Assurance Sample Selection Sheet 14, 107
4114	Quality Assurance Sample Selection Sheet 13, 107
4115	Quality Assurance Sample Selection Sheet 18, 107
4131	Transmittal of Communication From Payee of Check, 152
4148	TDA Reconciliation Research Request, 91
4177, 4177F	Notice of Possible Underpayment of Estimated Tax (Farmers and Fisherman), 56, 168
4179, 4179–A	Service Center Notice, 102, 123
4188PR	Accounts Adjustment Notice (Spanish), 168, 182
4188–A	BMF Adjustment Notice, 168, 182
4230	Standard Master Worksheet, 12
4232	Cycle and Percentage Master Worksheet, 12
4239	Verification Results and Control Data, 107
4240	Report of Taxpayer Error Data, 8
4249	Data (H3) Card, 18
4250	Service Center Report of Large BMF TDA's 8
4291	Transcription Record, 12
4294	Correspondence Transmittal, 91, 93
4295	Weekly Service Center Correspondence Report, 8
4298	Audit Requisition and Information Report (Used to Post a 420 Transcription to Master File), 91
4300	Receipts Card, 13, 18
4301	Percentage Adjustment Card, 13, 18
4302	Production Adjustment Card, 13, 18
4303	Transcript of Account, 182
4305	IMF, BMF-RMF-Non-MF Daily Receiving Log, 91
4306	BMF Daily Receiving Log, 91
4307	RMF-Non-MF Daily Receiving Log, 91
4322	Validation Certificate of Prior American Ownership and Interest Equalization Tax, 115
4322–A	Application for Validation Certificate of Prior American Ownership and Interest Equalization Tax Compliance, 115
4334	Undelivered Refund Check Control, 151
4336	Adjustment Control Cover Sheet, 176
4337	Reject Register, 102
4339	Request for Certified Transcript of Account, 183
4347	Information Return by Persons Receiving Program Payments From the U.S. Department of Agriculture, 56, 85
4350	Installment Billing Control Card, 168
4357	Service Center Recruitment Progress, 8
4363	Notice of Acquisition of Stock Pursuant to Conversion of an Original or New Japanese Debt Obligation, 56
4379	Repayment of Erroneous Refunds (With and Without Interest), 174
4409	Weekly Verification Summary Sheet, 107
4410	Interest Equalization Tax-Quarterly Return of Withholding by Participating Firm, 67
4411	ADPE Information Worksheet, 14
4415	Election to Exempt From Self-Employment Coverage Fees Received by Certain Public Officers and Employees of a State or a Political Subdivision, 77
4417	Federal Tax Deposit/Request for Federal Tax Deposit Tax Forms, 93
4428, 4428PR, 4428(SP)	BMF General Purpose CP Form, 168
4429	Post-Reference Record Sheet (User's Survey), 8
4430	Post-Processing Usage Record (User's Survey), 8
4436	Refund Inquiry Check List and Correspondence Refund, 152
4442C	Inquiry Referral, 191
4446PR	Service Center Payment Tracer, 185
4456	Request to SSA for Information of Prior Form 2031, 778
4458	Federal Tax Deposit Magnetic Tape Transmittal, 91
4462	Application for Adoption of a Previously Approved Master or Prototype Form of Pension or Profit-Sharing Plan and Trust, 58
4469	Excess Hospital Insurance Benefits Tax, 56
4470	Magnetic Tape Record Data, 90
4475	Firearms License Mailing List Information, 94
4482	CP Notice Form (CP–51), 168
4486	Notice of Amended Return Filed—No Original, 56
4502A	Examination Technical Time Report, 22
4503	Label Usage Sample Report, 8
4513	Taxpayer Error Data Tally Sheet, 8
4520	Quality Control Report Files—Returns Section, 8
4524	Returns Section Weekly Statistical Report, 8
4528	Trainee Evaluation—Individualized Performance Report, 23
4529	Level II Feedback Check Sheet, 24
4548	Distribution Ledger, 133
4558	Work Assignment Record, 12
4559	Service Center Management Trainee Program Work Assignment Planning Sheet, 23
4572	Service Center Notice—MID Tape, 102
4578	Application for Approval of Bond Purchase Plan, 122
4584	Identification Badge Request, 33
4593	Employer Identification Number Assignment, 70
4602	IMF ES Discrepancy (Balance Due), 168
4603	IMF ES Discrepancy (Overpayment), 168
4604	Notice of Settlement under $1.00 (CP–25), 168
4638	Federal Use Tax Return on Civil Aircraft, 67
4640	Remittance Transmittal (Beer, Wine, etc.), 144
4646A	Employee Plans Plan Case Control Input Record, 128
4654	Analysis of Trust Funds Reported on NMF Forms 720, 174
4656(SP)	IMF Spanish Settlement Notice, 168
4663	Service Center Monthly Recruitment Progress Report, 1
4683	U.S. Information Return on Foreign Bank Securities, and Other Financial Accounts, 85
4694	Notification Refund Repayment Check not accepted by Bank, 168
4705	Explosive License Application (Dealer), 144
4706	Explosive License Renewal, 144
4707	Application for Explosives Permit (to use), 144
4708	Permit Explosives Renewal (to use), 144
4732	Special Tax Receipt (Form 11, 11–B, CP–444), 168
4735	Exempt Organizations Returns Voucher, 117
4779	Statement of Use Tax Due IRS on Highway Motor Vehicles, 168
4790	Report of International Transportation of Currency or Monetary Instruments, 47
4792	Refund/Transfer of Credit or Fact of Filing, 168
4832	Class Life Asset Depreciation Range (CLADR) System, 56, 58, 61, 65, 67, 168
4839	Notice of Delinquent Tax Account, 69, 168
4843	Possible Underpayment of Estimated Tax, 168
4848, 4848–A	Annual Employer's Return for Employee Pension or Profit Sharing Plans, 122
4873	Installment Payments Important Notice Reply Within 10 Days, 69, 168, 185
4875	Presidential Election Campaign Fund Statement, 121
4901	Request for Information About Tax, 69
4902	Request for Information About Tax Return (2d Notice), 69
4903	Request for Information About Tax Return (3d Notice), 69
4904	Request for Information About Tax Form, 69
4908	Declaration of a Candidate for Public Office Receiving Political Contribution Qualifying for Credit or Deduction, 120
4909	Declaration of Campaign Committee Receiving Political Contributions Qualifying for Credit or Deduction, 120
4915	RMF Balance Due (CP–411), 168
4917	RMR Balance Due (CP–413), 168
4918	RMF No Math Error—Balance Due (CP–414), 168
4955	Terminal Input for Payment Agreements, 168
4960	IMF Balance Due Audit/Unallowable Items (CP–19), 168
4961	IMF Overpayment Audit Unallowable Items (CP–16), 168
OAR–5008	Advice of Transmittal, 92
5176	Taxpayer Service Activity Summary, 8
5176–A	Trendex Correction Sheet, 8
5185	Presidential Election Campaign Fund Designation, 56
5223	Presidential Election Campaign Fund (CP–60 5185–A), 56
5263	Spouse's Invalid SSN (CP–59) SS–5 Attached, 95
5301	Application for Determination of Defined Contribution Plan, 122
5302	Employee Census, 122
5304	Application for Determination of Individual Retirement Account, 122
5315	Spouses Missing SSN, 85
5324	Manual Block Deletion Card, 102
5332	Request for Verification of Name & TIN, 168, 125
5332–PR	Request for Verification of Name & TIN (Spanish Version), 168
5394	Request for Notification and Access-System of Records, 46
5398	Actuary Mailing List Information, 128
5405	Recapture of Credit for Purchase or Construction of New Principal Residence, 168

Part 1. Organization, Finance and Management

Chapter 15. Records and Information Management

Section 29. Records Control Schedule for Submissions Processing Campus Records

1.15.29 Records Control Schedule for Submissions Processing Campus Records

1.15.29.1 07-01-2005Description and Authorities

Exhibit 1.15.29-1 07-01-2005Records Control Schedule for Submissions Processing Campus Records

Note:

Note:

Note:

Note:

Note:

Note:

Note:

Exhibit 1.15.29-2 (03-01-2004)ALPHABETICAL Listing

Exhibit 1.15.29-3 (03-01-2004)FORMS LISTING

Exhibit 1.15.29-4 (03-01-2004)OBSOLETE Forms Listing

1.15.29.1 07-01-2005
Description and Authorities

Exhibit 1.15.29-1 07-01-2005
Records Control Schedule for Submissions Processing Campus Records

Exhibit 1.15.29-2 (03-01-2004)
ALPHABETICAL Listing

Exhibit 1.15.29-3 (03-01-2004)
FORMS LISTING

Exhibit 1.15.29-4 (03-01-2004)
OBSOLETE Forms Listing