Remittance input procedures provide for processing remittances in blocks of 20 or fewer items. Procedures are also provided for correcting erroneous input, posting items to the next day's deposit, and actions necessary when a terminal or the system experiences a breakdown.

The Over The Counter Channel Application (OTCnet) is a secure web-based application, developed with the Federal Reserve Bank of St. Louis that:

OTCnet supports the Office of Management and Budget’s direction to provide more timely classification of accounting data and provide financial institutions that service federal program agencies the ability to:

Taxpayer Assistance Centers use OTCnet to create deposit tickets, employees are designated as Deposit Preparers and Deposit Approvers. See the roles and responsibilities of these employees next.

Any Form 4506 received with payment should be date stamped and forwarded to the appropriate RAIVS unit via Form 3210, Document Transmittal. Form 4506 photocopy fees will be processed by the RAIVS Unit, not in TACs with RS-PCC. See Form 4506 for the correct address.

Cash cannot be accepted as payment for the photocopy fees.

Non-cash payments can be accepted for the photocopy fees. If the taxpayer requests acknowledgement of the payment, employees may use a copy of the payment stamped with a Proof of Delivery stamp.

TAC employees must stamp all tax returns secured with an official IRS "Received" or "Received with Remittance" date stamp. Exceptions to this requirement are the timely filing of the following returns unless received with remittance:

See IRM 3.10.72.6, IRS Received Date, for additional information.

The "Received" stamp imprint should appear as close as possible to the center of page 1 of the return without covering taxpayer information.

All Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return , and Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, when received, must be stamped with an official IRS received date stamp and transmitted via Form 3210 to the appropriate Submission Processing Campus. If remittances are attached then the forms must be transmitted via Form 795-A,Remittance and Return Report.

The F. 3210 for all returns, extensions or documents with PII on them must include the taxpayer's Name Control and TIN for PII tracking purposes. If the taxpayer is dropping off the document at the IAR desk, the IAR may make a copy of the front page with the PII information on it, attach it to the office copy of the F. 3210 and list the number of returns/documents on the F. 3210. If the taxpayer needs to see an ITAS for other reasons, the ITAS may complete their own F. 3210 during the open contact and include the PII information. They have the option of attaching a copy of the first page of the document (which includes the PII information) to the office copy of the F. 3210 and list the number of documents that was sent with that F. 3210. Managers have the option to have one employee complete the F. 3210 as long as it includes the PII information.

All official IRS stamps should be stored in a locking container when not in use.

Mail tax returns without a remittance on a completed F. 3210, Document Transmittal, to the appropriate Submission Processing Campus each day.

Any tax return kept overnight in the TAC must be stored in a locked container.

The designated Submission Processing Campus for the processing of paper returns can be found at the W&I Project Management Office website http://win.web.irs.gov/PMO/PMO.htm .

A stamped copy of the front page of the tax return serves as proof of filing. If the taxpayer did not bring a copy of the return, photocopy the front page of the return for the taxpayer.

Do not stamp a "duplicate" tax return which is completed in pencil.

Practitioners are required to provide copies of their client's returns or a transmittal list to be stamped as proof of filing. Practitioners may request "receipted" copies for a large number of their clients' returns. If you cannot provide this service while the practitioner is in the office, inform him/her you will forward the stamped copies or transmittal list as soon as it is practical. Send the copies to the taxpayer's address listed on the return or the office of the paid preparer.

When receiving a delinquent return correctly code the secured return for processing and input the satisfying transaction codes on the Integrated Data Retrieval System (IDRS).

Advise the taxpayer if they were due a refund but did not file the return, generally they must file within three years from the date the return was due (including extensions) to get that refund.

See IRM 5.19.2.6, Return Delinquency Procedures, for procedures regarding late filed tax returns and closing tax delinquency investigations (TDIs).

Research IDRS to determine the following:

Returns without payments and Returns whose payments have been processed using RS-PCC will be routed to Submission Processing via Form 3210. These returns without payments do not require the listing of specific taxpayer information on F. 3210 (e.g., SSN/EIN etc., MFT, Tax Period, Name Control).

For returns received with remittance that has been processed using RS-PCC, stamp the return with an official "Received with Remittance" stamp.

Place RS-PCC and non remittance returns in the same envelope; but on separate F. 3210s. Write "RS-PCC" at the top of the F. 3210 designated for RS-PCC returns and write "Non-Remitt" at the top of the F. 3210 designated for Non-Remitt returns.

Every effort should be made to transship returns without payments on the same day received at the receiving site via United Parcel Service (UPS). Shipping by UPS Ground is acceptable. See IRM 3.10.72.11, Transshipment Guidelines, for guidelines and shipping instructions for packages containing Sensitive but Unclassified (SBU) and Sensitive PII documents when items are sent through UPS. Please ensure you use the Campus Ship labels from the UPS website.

Mail returns to the appropriate Submission Processing Campus each day. Use the following Stop numbers for sending both RS-PCC returns and non-remittance returns:

During peak filing season periods, all payments and payments with returns will be processed ahead of returns without payments. See IRM 21.3.4.7.3.2(5).

The Submission Processing Campus (SPC) should provide the acknowledged copy of the F. 3210 within thirty (30) calendar days. When missing acknowledgement copies of the F. 3210 are identified, the manager or their designee will follow-up with the SPC via e-mail, Fax or telephone within ten (10) working days after the thirty days has expired; document follow-up actions taken to resolve the missing acknowledgements on the Form 795-A/3210 Follow-up Review Log located at http://win.web.irs.gov/field/fadocs/jobaids/1.4.11-13_F795795A3210_Follow-Up_Review_Log.pdf.

If the F. 3210 has not been acknowledged and is discovered to be lost, report the incident within one hour of identifying to:

The following procedures will be followed for accepting documents for SB/SE:

Stamp secured returns with appropriate disclaimer stamp:

Stamp the return beneath the area for the paid preparer's information.

If your review of the return reveals that changes need to be made and the taxpayer refuses to make changes, do not stamp the return with the disclaimer stamp. Only returns prepared with your guidance or reviewed and approved as filed should be stamped with the disclaimer stamp.

TACs are considered "e-file only sites" and prepare and file current year individual returns electronically.

Paper Return Preparation for prior year, amended, and other return preparation circumstances is available at all locations. Paper Return Preparation for the current year may be done at the Puerto Rico TAC as needed. Exception requests may be submitted for small offices (less than 2 technical employees). All exceptions must be approved by the Director of Field Assistance.

All sites transmit returns to the software vender via the internet using the indirect filing method and receive acknowledgements through the vendor.

All sites use the Practitioner Personal Identification Number (PIN) method to electronically sign returns. Form 8879,IRS e-file Signature Authorization, is used in all TACs to obtain taxpayers' PINs and their original signatures authorizing IRS representatives to input the PINs into their tax returns. The Electronic Return Originator (ERO) PIN for each TAC will be its six digit Electronic Filing Identification Number (EFIN) followed by a five digit individual number.

Form 8453, U. S. Individual Income Tax Transmittal for an IRS "e-file" Return will be used to transmit required supporting documents to the IRS. Taxpayers filing the following in-scope forms will be required to provide supporting documentation:

Taxpayers requesting proof of filing are mailed an acknowledgement (Form 9325) printed from the authorized tax preparation software program after their return is accepted. This service is offered ONLY upon request. Advise the taxpayer to keep the return and supporting documents for future reference.

Additional return preparation guidance may be found in Doc. 12275, Field Assistance Taxpayer Assistance Center Electronic Filing Kit & Guide (EKG), located at http://win.web.irs.gov/field/fadocs/Return_Prep_12275_EKG_112010.pdf.

The criteria for return preparation (current and prior years) is as follows:

Puerto Rico TAC only-

See ITLA and Exhibit 21.3.4-1, SCOPE OF SERVICES for forms and schedules that are in-scope for return preparation.

Married Filing Separate returns in community property states will not be prepared.

Preparation of prior year returns and amended returns, Form 1040X, have the same criteria as current year returns. Taxpayers requesting these returns are provided an appointment to ensure all information is available. This includes obtaining any Information Return Processing (IRP) information. Returns may be prepared for not more than six (6) years, per the guidance of Policy Statement P-5-133. This is defined as the most recent six (6) years.

State tax returns may be prepared in conjunction with the Federal return (via e-file) using the same income and schedule limits applicable to the Federal return. State tax returns are prepared only when they are directly derived from the Federal return data. Employees may be required to prepare state returns that require additional minimal input not involving complex state law or computations. Multiple state returns may be prepared for one taxpayer. For example, the TAC located in Kansas City, MO may prepare the Missouri and Kansas state returns. If a state return is prepared, the ITAS may advise the taxpayer "As a courtesy service, your state tax return is being transmitted electronically in conjunction with the transmission of your Federal return. In the event your electronic return is not accepted or is rejected by the state, you, not the Internal Revenue Service, have the responsibility to resolve the issue with the state."

If IDRS is accessed during the Return Preparation Process (e.g., determining if an Economic Stimulus Payment (ESP) amount was paid to the taxpayer or using the SSN exception criteria for an SSN verification) and outstanding returns and/or balances are indicated as due, see IRM 21.3.4.14.3(8) , Balance Due Accounts for guidance. If the taxpayer needs to file a prior year return, and a timeslot is not available, schedule an appointment for the prior year returns.

If the taxpayer's needs are outside the scope of services or appointment time-slots are not available, employees provide the taxpayer with alternatives such as the IRS.gov Website which houses Free File or national practitioner referral services (e.g., American Institute of Certified Public Accountants (AICPA) or National Association of Enrolled Agents (NAEA), etc.). Taxpayers referred to national practitioner services are to be advised that these organizations generally charge a fee for their services. Taxpayers may incur fees for using some of the electronic filing options on the IRS.gov website if their income falls outside the qualifications for the program. A fee may also be charged for filing a state return.

Taxpayers can be referred to a VITA site if appointments time slots are not available and the taxpayer is unable to wait or cannot schedule a future return preparation appointment. Taxpayers are advised that VITA’s income limitation is the same for Field Assistance and a referral to a VITA/TCE site may also require them to wait or make an appointment due to limited resources at the site.

Taxpayers are referred to a VITA site if the combined income on the return is at or below the threshold for EITC. For tax year 2010, VITA will provide assistance if the income is $49,000 or less. Taxpayers may be referred to TCE sites if they are age 60 years and older. The Return Preparation Criteria for VITA/TCE volunteers can be found in SPEC IRM 22.30.1.4.

Employees should provide the taxpayer with the location of sites, hours of operation and specific services offered. FA continues to partner with Stakeholder Partnerships, Education and Communication (SPEC) to provide taxpayers the option of having returns prepared by volunteers. Where space is available these sites should be in the same building as existing IRS offices.

FA will work with SPEC to ensure that each TAC access to the up-to-date electronic listing of the services (including forms assistance), hours, and locations of the volunteer sites in their area. See SERP Volunteer Site Listing at http://stars.enterprise.irs.gov/SiteList/Search.aspx

Taxpayers are only referred to sites where they can receive the assistance they need.

Prior to scheduling an appointment, the TAC employee (IAR or Screener) performing the screening must determine if taxpayers meet return preparation criteria and can provide all necessary documentation (Social Security cards and Wage statements are not required for screeners to set an appointment). During the screening process, taxpayers are instructed on what to bring with them for their appointments, including:

If the taxpayer meets the return preparation criteria, has all the necessary documents and tax law topics are in the scope of service, their return will be prepared at that time if staffing and traffic permits, or they will be scheduled for the next available return preparation appointment. If they do not have all necessary documentation, they may be rescheduled for a return preparation appointment. The Screener should advise the taxpayer that in order to have the return prepared on the day of their appointment they must bring with them all documentation including the Social Security Card (if they have it), valid unexpired driver's license or photo identification, and Wage Statements (W-2s, 1099-Rs, and all other 1099 series, etc.).

Return preparation appointments are available for taxpayers that have been screened and meet FA criteria. Appointments can be made for the "same day" or for a future date no more than 5 business days in advance. However, the 5 business day limit may be extended by the group manager, if demand warrants. The number of appointments on any given day is scheduled based on availability of FA staff, detailees (limited) and other work. If the demand for return preparation is greater than available resources, priority is given to current year returns. Appointments for prior year returns may be scheduled beyond the established 5 business days based on traffic and staffing. Normally appointments are scheduled in 30-45 minute increments based on the number of employees available for tax return preparation. Appointments are handled as follows:

The IRS Return Preparation Checklist is provided to each taxpayer with an appointment time, instructions on when to return, and required documentation they are to bring with them.

See IRM 1.4.11.11, Q-Matic, for Q-Matic standardized ticketing guidelines.

Managers must ensure that all technical employees, including detailed employees, are familiar with IRM 21.3.4.8.6, Disclaimer Stamps on Secured Returns, which provides guidance for using the disclaimer for all returns prepared. Both the taxpayer and Service copies are to include the disclaimer. For e-file , this includes the Form 8879 and the Form 1040 series. Each office must ensure return preparation software is initially set up to automatically print the appropriate disclaimer information on F. 8879 and the F. 1040 series.

All employees are required to ensure the following current tax preparation software worksheets and forms are in the return preparation tree for each return:

All employees are required to use the Interactive Interview feature (in the software) and the "Help Me" tabs when available for the following:

All employees are required to use the ITLA tool for the following topics:

All employees are required to use the current tax preparation software worksheets and forms in lieu of the ITLA tool for the following:

All other in scope forms and schedules may be prepared using the current tax preparation software. At any time, during return preparation, if a tax law question or clarification of a tax law issue is required, and a Tax Law Category (TLC) exists, it is mandatory that the employee use ITLA. All employees are required to use the current tax preparation software for the following forms/schedules on every return:

See Exhibit 21.3.4-52, Return Preparation Tool Clarification Chart for guidance on specific tools to use during return preparation.

Form 8879, Part III, must include the default setting on the ERO's Signature line.

When a determination regarding the taxpayer’s intent to claim inappropriate deductions or credits is made, explain to the taxpayer why the deduction or credit can or cannot be included on his/her return. Cite forms and publications supporting your statements.

If preparing the return, TAC employees may research and verify the PDT and CAU indicators in AMS/IDRS per IRM 21.3.4.26 at their own discretion.

Review the completed return with the taxpayer.

Taxpayers are to be provided a paper copy of their prepared return and Form 8879, if electronically filed. The Declaration Control Number (DCN) must be listed on all copies of the F. 8879 prior to the taxpayer’s signature.

DO NOT MAKE CHANGES OR CORRECTIONS TO THE RETURN AFTER THE TAXPAYER LEAVES THE OFFICE. YOU MUST ACCEPT THE RETURN "AS IS."

For information on EITC eligibility criteria see IRM 21.6.3.4.2.7, Earned Income Tax Credits (EITC) .

For information regarding extension of time to file, see IRM 20.1.2.1.3.1, Extension of Time to File.

This section has been added to assist taxpayers directly or indirectly affected by Presidentially declared disasters, as a supplement to IRM 21.3.4.10, Return Preparation Assistance .

It is very important that the entity section/entity information is established and maintained properly. The entity data identifies individual taxpayers on the IMF.

An entity change will update the Master File account via IDRS input or the processing of a tax document. See IRM 2.4.9.7.1Changes Permissible by Service Center and Field Offices.

Use Account Management Service (AMS) to update the entity via Update Contact Information box on AMS. This function will prompt you with the appropriate Command Code (CC) to make the requested changes to the taxpayers’ account. CC ENMOD with CC ENREQ generates the input screen for entity changes, CC INCHG/IRCHG. Integrated Automation Technologies (IAT) may also be used to complete address changes.

For additional instructions see IRM 3.13.5.2.1Establishing & Maintaining the Entity.

Field Assistance will not change an EIN or change a basic name identity, e.g., from partnership to corporation, or from "Smith" to "Jones" . See IRM 2.4.9.7.2, Changes Specifically Restricted to Designated Service Center Personnel. Route these changes to Entity via Form 8822 at the Submission Processing Campus.

General requirements for making address changes require clear and concise written notification such as a statement signed by the taxpayer informing the Service that he/she wishes the address of record to be changed. The notification should contain these items:

Ensure you are speaking to the taxpayer or their authorized representative and have followed the disclosure procedures before you input the change, via Account Management Service (using the Update Contact Information button on the Account Summary page of AMS). This feature prompts you for the appropriate IDRS Command Code to use. You may also use Command Code (CC) ENMOD/ENREQ/INCHG/BNCHG via AMS or Integrated Automation Technologies (IAT), to complete your address change request. Follow the procedures located under Address Changes from Oral Statements, IRM 3.13.5.12.

If the taxpayer cannot provide complete information (ex. is unsure of the house number) do not change the address. Instead, have the taxpayer complete Form 8822, Change of Address, and mail it to the appropriate address as shown on page 2 of the form.

If the taxpayer fails the disclosure check (ex. is unable to provide the last known address (LKA) of record), provide F. 8822 and instruct the taxpayer to complete the form and return it to the address as shown on page 2 of the form.

Address changes can and should be made when an obvious error in the taxpayer name and/or address is shown on the Master Files.

Additional information regarding address changes can be found in IRM 3.13.5.16, Address Changes Received. Detailed input instructions can be found in IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG.

A scrambled SSN case is created when the returns are filed by two or more taxpayers using the same SSN and a correct SSN for each taxpayer cannot be determined.

A mixed entity case is created when two or more taxpayers file a return with the same TIN. This may be due to an inadvertent taxpayer, tax preparer error or a processing error. Mixed entity cases are reclassified as scrambled SSN cases if the common number (CN) owner cannot be identified.

ITAS must prepare Form e-4442 in Account Management Service (AMS) to refer taxpayer inquiries regarding mixed entity and Scrambled SSN cases, via the mandatory referral process. Do not try to unscramble or resolve the account. Do no input adjustments, an address change or release overpayments. If the correct number for one taxpayer is identified, record it on Form e-4442. Follow procedures shown in the Exhibit 21.3.5-1Referral IRM Research List for Mixed Entities or Scrambled SSN Cases.

Route cases with a Z freeze to the CI-Fraud Detection Center. Prepare Form e-4442 in AMS. The CI-Fraud Detection Center fax numbers are located on SERP – Who/Where – http://serp.enterprise.irs.gov/databases/who-where.dr/referral_fax_numbers.htm. Choose your site and select the CI-Fraud Detection Center.

If the secondary identifying number shown on the prior year return does not match our records, see IRM 21.3.1.4.41,CP 58 Notice of Spouse’s Missing SSN for the procedures the taxpayer should follow to correct the information.