1.18.3  Tax Forms Distribution Programs

Manual Transmittal

March 25, 2014

Purpose

(1) This manual transmits revised IRM 1.18.3, Distribution, Tax Forms Distribution Programs.

Material Changes

(1) IRM 1.18.3.1(1), Updated to add the Tax Forms Distribution Program Section (TFDPS) acronym.

(2) IRM 1.18.3.1(4), Deleted and the content included in 1.18.3.1(3).

(3) IRM 1.18.3.2, Community Based Outlet Program (CBOP), is discontinued and some program content incorporated into IRM 1.18.3.6, Tax Forms Outlets Program (TFOP); in (2), discontinued programs were removed.

(4) IRM 1.18.3.3, Employer Program, is renumbered to IRM 1.18.3.2.

(5) IRM 1.18.3.4, International Program, is renumbered to IRM 1.18.3.3; updated number of offered products.

(6) IRM 1.18.3.5, Peace Corps Volunteer Program, is discontinued.

(7) IRM 1.18.3.6, Post of Duty Tax Forms Distribution Program is renumbered to IRM 1.18.3.4, and subsection title renamed Tax Assistance Center (TAC) Program; updated required and discretionary product order procedures, and deleted option to fax Form 7130 to NDC because Form 7130 was made obsolete on February 15, 2012.

(8) IRM 1.18.3.4(5), Removed option for customers to place orders by calling NDC - all orders must now be placed through the OSMS.

(9) IRM 1.18.3.5(3) Removed option for customers to place orders by calling NDC - all orders must now be sent to a CAPS e-mailbox for ELITE order processing.

(10) IRM 1.18.3.6(6), Deleted and the content included in 1.18.3.6(5).

(11) IRM 1.18.3.7, Small Business Program, is renumbered to IRM 1.18.3.5; title renamed Small Business Tax Products Distribution (SBTPD) Program.

(12) IRM 1.18.3.7(2), Updated the number of volunteers in the VITA/TCE program.

(13) IRM 1.18.3.7(9), Updated the number of VITA/TCE training products offered.

(14) IRM 1.18.3.8, Tax Forms Outlets Program, is renumbered to IRM 1.18.3.6, and revised to include some contents of discontinued CBOP; updated procedures for submitting Form 8635.

(15) IRM 1.18.3.8.2, Added subsection title; ELITE Contractor Planning Application.

(16) IRM 1.18.3.8.3(1), Added a note on Publication 1796, IRS Tax Products DVD.

(17) IRM 1.18.3.8.7(3), Revised to show that authorized employees can order security products using OSMS. Form 7130, Fax Order Requisition for Products Stocked at the NDC is discontinued.

(18) IRM 1.18.3.9, U.S. Department of Agriculture (USDA) Program, is discontinued; references to this program has been removed throughout the IRM.

(19) IRM 1.18.3.10, Volunteer Income Tax Assistance/Tax Counseling for the Elderly (VITA/TCE) Program, is renumbered to IRM 1.18.3.7; updated procedures for using Form 2333V and Form 2333X.

(20) IRM 1.18.3.11, Other Program Responsibilities, is renumbered to IRM 1.18.3.8, changed title to Other Programs and Responsibilities; added some of the primary processes for which TOFTS is responsible.

(21) IRM 1.18.3.11.1, External Addresses, is renumbered to IRM 1.18.3.8.1 (minor change to title); removed CPOB from programs handled by the External Addresses system.

(22) IRM 1.18.3.11.2, Enterprise Logistics Information Technology (ELITE) Contracting Planning Application, renumbered to 1.18.3.8.2 (minor changes to title); replaced POD with TAC; removed CBOP from programs handled by ELITE.

(23) IRM 1.18.3.11.3, Internet Ordering Initiative, is renumbered to IRM 1.18.3.8.3; removed tax packages from the list of orders accepted.

(24) IRM 1.18.3.11.4, Non-Program Order Forms, is renumbered to IRM 1.18.3.8.4.

(25) IRM 1.18.3.11.5, Package Assembly, is renumbered to IRM 1.18.3.8.5.

(26) IRM 1.18.3.11.6, Prior Year Tax Forms Program, is renumbered to IRM 1.18.3.8.6; added that prior year products orders is limited to 5 years.

(27) IRM 1.18.3.11.7, Security Products Orders, is renumbered to IRM 1.18.3.8.7.

(28) IRM 1.18.3.11.8, Tax Product Advance Notification, is renumbered to IRM 1.18.3.8.8.

(29) IRM 1.18.3.11.9, Telephone Orders, is renumbered to IRM 1.18.3.8.9; updated list of personnel that TFDPS supports and assists with telephone orders.

(30) Editorial changes were made throughout the IRM.

Effect on Other Documents

IRM 1.18.3 dated February 24, 2009 is superseded

Audience

All IRS Employees

Effective Date

(03-25-2014)

Patricia Trish Evans
Acting Director, Distribution
Wage and Investment Division

1.18.3.1  (03-25-2014)
Introduction

  1. Tax Forms Distribution Programs (TFDP) include distribution outlets for tax forms and products used by taxpaying public. These outlets are internal and external to the IRS. The Tax Forms Distribution Program Section (TFDPS) provides planning and distribution systems for these outlets in conjunction with the National Distribution Center (NDC).

  2. Programs include but are not limited to:

    1. Employer Program

    2. International Program

    3. Taxpayer Assistance Center (TAC) Program

    4. Small Business Tax Products Distribution (SBTPD) Program

    5. Tax Forms Outlets Program (TFOP)

    6. Voluntary Income Tax Assistance/Tax Counseling for the Elderly (VITA/TCE) Program

    7. Other Programs and Responsibilities

  3. TFDPS also provides oversight on processes and procedures regarding the communication of products status and ordering options. See Document 12320, Tax Forms Distribution Programs Section Information Guide for additional information on all TFDPS programs and processes.

1.18.3.2  (03-25-2014)
Employer Program

  1. The Employer Program facilitates the distribution of employer related products and information returns to the public in support of the IRS Mission.

  2. Businesses and employers can order products offered in this program year round through the http://www.irs.gov or by calling the forms toll-free number 800-829-3676. All products in this program are distributed by the NDC.

1.18.3.3  (03-25-2014)
International Program

  1. The United States embassies, consulates and various military legal assistance offices worldwide are provided tax products through the International Program. Participants distribute the products to individuals who have the U.S. tax obligations.

  2. Annually in September, the TOFTS sends email to program participants providing information on any program changes. Form 14004, International Program Order Form is attached to the email. Also included in the attachment is a recap of last filing seasons ordering history and Publication 4605, International Program Quick Reference Guide to Order IRS Tax Products.

  3. Program participants return the completed Form 14004 via email link to Computer Assisted Publishing Services (CAPS) e-mailbox where the data is extracted and loaded directly into the Enterprise Logistics Information Technology (ELITE) system for processing and fulfilment by a print contractor or the NDC. Participants can also use Form 14004 for reorders.

  4. There are approximately 85 products offered on the International Program, with the majority of the orders sent from the NDC.

1.18.3.4  (03-25-2014)
Taxpayer Assistance Center (TAC) Program

  1. The TAC program is designed to provide TACs and other posts of duty (PODs) locations with tax forms, instructions and publications for redistribution to the public. Approximately 400 TAC offices and PODs are surveyed each year to determine the remaining stock levels and to obtain quantity requirements for the initial product shipment for the upcoming filing season. TAC program participants include IRS offices, taxpayer assistance centers and overseas territorial offices such as Guam and the Virgin Islands.

  2. The Balance On Hand and the Initial Product Order Survey are completed online. The surveys are located in the Order Management System (OMS) on the intranet. Authorized Field Assistance personnel can access and update the surveys using their office Order Point Number (OPN) ending in 6699.

  3. Each office is required to order all products in the 'Required' column of the TAC Product List. The list contains approximately 47 products and each office must order a minimum of 50 copies of tax forms and instructions and 25 copies of publications.

  4. Offices may order products as needed listed in the 'Discretionary' column of the TAC Product List. The list contains approximately 70 products that offices may select to order based on their local demand and space availability.

  5. TAC offices place reorders for tax products by using the http://caps-as.enterprise.irs.gov/osms/app a online ordering system for IRS offices.

  6. Initial distribution of full cartons for the majority of tax products are shipped from the print contractor directly to the TACs, while initial distribution of products less than full carton and reorders are shipped from the NDC.

1.18.3.5  (03-25-2014)
Small Business Tax Products Distribution (SBTPD) Program

  1. The TFDPS supports the SBTPD Program by providing tax materials for clients at various resource centers who conduct small business tax workshops on behalf of the Service.

  2. The Small Business/Self-Employed (SB/SE) Stakeholder Liaison staff partners with the Small Business Development Centers (SBDCs), Service Corps of Retired Executives (SCORE) offices and others to conduct small business tax workshops to educate clients on Federal tax obligations for businesses.

  3. Form 12196, Small Business Tax Product Order Form for IRS Designated Partners, is used to request tax products for use as training material. SB/SE Stakeholder Liaison must contact TFDPS program administrator to establish an account. The program administrator sends the Form 12196 to the partner once the account is established. The partner sends the completed form to pdf.orders@eforms.enterprise.irs.gov where the data is extracted and loaded directly into ELITE for order processing.

  4. Since SBTPD Program is not filing season influenced, all orders are processed by the NDC year round.

1.18.3.6  (03-25-2014)
Tax Forms Outlets Program (TFOP)

  1. TFOP was developed as an outreach to increase availability of major tax products in local communities.

  2. TFOP offers bulk tax products to various entities in areas that have a high rate of paper returns and meet specific program criteria. IRS partners with libraries, post offices, federal, state and local government offices, prisons and military installations. TFOP also offers reproducible tax products to a limited number of previous Community Based Outlet Program participants.

  3. Annually in July or August, active TFOP participants receive an email containing Form 8635, Orders for Tax Forms Outlet Program (TFOP) Partners, and Publication 4607, Tax Forms Outlet Program (TFOP) Quick Reference Guide.

  4. Participants send the completed Form 8635 to the CAPS e-mailbox where the data is extracted and loaded directly into the ELITE for order processing.

  5. In the fall, TFOP participants begin receiving shipments of the ordered tax products. Most bulk orders for major tax products ship directly from a print contractor while non-bulk orders ship from NDC.

1.18.3.7  (03-25-2014)
Volunteer Income Tax Assistance/Tax Counselling for the Elderly (VITA/TCE) Program

  1. The IRS offers free assistance with tax return preparation and tax counseling using volunteers trained by the Service.

  2. VITA/TCE assists seniors, individuals with low to moderate incomes, persons with disabilities, and those for which English is a second language. IRS also provides training materials for over 91,000 volunteers in this programs.

  3. Stakeholder, Partnership, Education and Communication (SPEC), Stakeholder Relationship Tax Consultants (SRTCs) and their volunteers use two order forms which offer a wide variety of tax materials:

    • Form 2333V, Order for VITA/TCE Program

    • Form 2333X, Supplemental Order for SPEC

  4. Annually in September, TOFTS sends an email with Form 2333V, attached to partners and/or participants that have an email address associated to their accounts.

  5. Program participants send the completed Form 2333V to a mailbox where the data is extracted and loaded into CAPS e-mailbox for the SRTC review and edit if necessary and approved. Approved orders are sent to ELITE for fulfilment by a print contractor or the NDC. Participants can also use Form 2333V for reorders.

  6. Program participants can send their completed Form 2333X to the SRTC for review and approval. SRTCs can email the approved form to the NDC for fulfilment.

  7. SRTCs can also enter orders for Form 2333V directly into the CAPS system.

  8. VITA/TCE materials are sent to individuals' homes and/or offices and in bulk quantities to VITA/TCE sites, IRS offices and military installations.

  9. There are approximately 70 products offered on the VITA/TCE Program with the training products and materials processed by the print contractor and the majority of the remaining orders processed by the NDC.

1.18.3.8  (03-25-2014)
Other Programs and Responsibilities

  1. In addition to the above distribution programs, TFPDS is responsible for special distribution processes including databases, order forms and product information sharing with the IRS employees and contracted entities. Some of the primary processes are:

    1. External Addresses

    2. ELITE Contractor Planning Application

    3. Internet Ordering Initiative

    4. Non-Program Order Forms

    5. Package Assembly

    6. Prior Year Tax Forms

    7. Security Orders

    8. Tax Product Advance Notification

    9. Telephone Orders

1.18.3.8.1  (03-25-2014)
External Addresses

  1. The External Addresses system was developed to standardize data entry, search options and reports for several programs. It is maintained in the CAPS system. Programs that use the External Addresses system are:

    1. TFOP

    2. SBTPDP

    3. VITA/TCE

1.18.3.8.2  (03-25-2014)
Enterprise Logistics Information Technology (ELITE) Contractor
Planning Application

  1. The contractor planning application is an ELITE function that creates distribution lists for CAPS program orders. The distribution lists contain full carton and less-than full carton orders for TAC, TFOP, VITA/TCE and International programs for products that will ship directly from print contractors.

  2. After an initial order load in early October, CAPS orders are sent to ELITE daily. ELITE sends a nightly file to CAPS containing the shipping date and quantity for any product on a distribution list or filled by the NDC.

  3. An ELITE distribution list for a specific product contains orders from all CAPS programs that will be filled by a print contractor. Distribution lists are excel spreadsheets that can be sorted or edited as needed.

  4. Multiple lists for the same product can be generated on a weekly basis or as needed.

  5. Order quantities can be rounded to full carton quantities using user defined percentages.

1.18.3.8.3  (03-25-2014)
Internet Ordering Initiative

  1. The TFDPS continuously explores all avenues for tax product distribution including the http://www.irs.gov. Currently the forms and publications web pages on this web site accept orders for:

    • Forms and publications by U.S. mail

    • Employer forms and instructions

    • Publication 1796, IRS Tax Products DVD

      Note:

      The final release according to Publication 1796 contained all IRS tax products (approximately 2,500 forms, instructions and publications) that were available as of February 12, 2013.

  2. The pages are updated annually and then on as needed basis throughout the year by a TFDPS analyst.

1.18.3.8.4  (03-25-2014)
Non-Program Order Forms

  1. The TFDPS has ownership of several forms used for ordering commonly requested tax products:

    1. Form 4190, Order Form for Tax Forms and Publications, can be used by the IRS TACs and call assistors to place taxpayer orders for Federal tax products from the NDC.

    2. The Taxpayer Order Form (TPOF) is included in the annual Form 1040 tax packages and some high volume taxpayer publications The most commonly requested taxpayer products are listed on the TPOF.

    3. Call site assistors and/or taxpayers can send the completed order form to the NDC for data transcription and other fulfilment.

1.18.3.8.5  (03-25-2014)
Package Assembly

  1. The NDC will assemble cataloged tax products into individual packages for IRS employees' use only. Requests will be honored for workshops that IRS employees instruct, and conferences, trade shows and/or one time events that they administer.

  2. For package assembly orders, complete Form 1334, Request for Package Assembly, and fax it to NDC at 309-556-5062.

1.18.3.8.6  (03-25-2014)
Prior Year Tax Forms Program

  1. The Prior Year Tax Forms program involves the archival, storage and management of all tax forms and instructions dating back to 1864.

  2. Products are provided to customers from in-house stock, print on demand and on-line printing from Portal Document Format files. The product's originator may determine whether the products and revisions are to be included as a prior year product and added into the Prior Year Tax Forms program.

  3. A calendar year product is revised annually and becomes a prior year product on December 1. A revision date product is revised as needed and becomes a prior year product once a new revision is approved to print. Orders for prior year products are limited to 5 prior years.

  4. The Prior Year Tax Forms program analyst works with the Publishing personnel to update the IRS web site for prior year forms, instructions and publications page at http://www.publish.no.irs.gov/distsys/pytf/pytf.html.

1.18.3.8.7  (03-25-2014)
Security Product Orders

  1. The TFDPS assists with the distribution of security products. The section maintains the official list of authorized personnel who can order and obtain these security products.

  2. Annually in the fall, business units are required to provide the name and other pertinent information for each of the authorized employees. They are also required to verify the Order Point Numbers (OPNs) along with names and security forms for order by OPN. This information is shared with NDC who fills the orders for security products. TFDPS analyst insures that any changes to the authorized personnel are shared with the NDC.

  3. Authorized employees can order security products through OSMS. NDC confirms that orders are filled for authorized personnel by OPNs only.

1.18.3.8.8  (03-25-2014)
Tax Product Advance Notification

  1. The Tax Forms and Publication Branch under Media and Publications (M&P) circulates, via email, drafts, changes, and updates to tax forms and publications issued by tax law specialists to share for informational purposes and solicit feedback.

  2. The information contained within the circulation includes product information, the draft and contact information for inquiries. The distribution is made through the Tax Products Coordinating Committee (TPCC).

  3. A point of contact (POC) from the TFDPS is responsible for reviewing all TPCC related information for items of interest of impact. The review of the information includes but not limited to:

    • New product introduction

    • Obsolete product information

    • Revised products

    • Changes in address and telephone number related to Distribution programs

    • Changes in the number of pages of products

    • Changes in the construction of a product (e.g., from 3 per page to 2 per page)

  4. After reviewing the information, the POC shares pertinent information with Distribution Division employees via email.

1.18.3.8.9  (03-25-2014)
Telephone Orders

  1. The TFDPS has the responsibility of providing support and assistance to the Forms (800-829-3676) toll-free operation. This process involves working with other M&P personnel including:

    • Business Requirements System Integration

    • NDC

    • Distribution Analysts

    • Printing Specialists

    • Tax Law Specialists

    • Customer Account Services (CAS) policy analysts

  2. Responsibilities include sharing tax product information, providing reference or guidance with the ordering processes such as:

    1. Providing information on the availability of new, obsolete and revised products

    2. Delivering time frames to the public

    3. Distributing requirements by program

    4. Addressing and/or forwarding customer complaints, inquiries or concerns

    5. Referring systemic problems to the appropriate source

    6. Sharing questions or comments regarding procedures

    7. Reviewing materials and guidelines with the Centralized Quality Review Section (CQRS) to ensure that up-to-date information is used when monitoring the service provider National Telecommuting Institute (NTI) order entry clerks

  3. TFPDS analyst responsibilities include:

    1. Notifying CQRS personnel of changes in procedures and practices

    2. Attending conference call meetings to perform call calibrations for monitoring the use of required call attributes

    3. Attending pre and post season meetings with all stakeholders to improve communication and continuity


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