AccessibilitySkip to Top NavigationSkip to Main ContentHome  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 3. Submission Processing

Chapter 10. Campus Mail and Work Control

Section 72. Extracting, Sorting, and Numbering (Cont. 1)

3.10.72  Extracting, Sorting, and Numbering (Cont. 1)

3.10.72.10 
Sorting Returns/Documents General

3.10.72.10.5  (01-01-2008)
Notices

  1. Balance Due Notices, received without remittance (N/R), are routed to Accounts Management, excluding the following:

    1. 521 Notices

    2. 523 Notices

    3. Forms 6335 citing 100% penalty cases; these are routed to CSCO

  2. Sort IRS generated documents and taxpayer responses to notices and bills (for example Form 3177) by File Code, MFT Code into specific Master Files.

  3. With Remittance balance due notices:

    1. All remittances shall be associated with the proper notices

    2. Destroy the top part to perfect notices

    3. Scannable notices shall be sorted by placing the notice on top of the check

    4. Sort perfect notices according to the MFT code

    5. Separate CP 42, 49, 138, 167 and CP 207 notices and route to Remittance Perfection

    6. Foreign remittances are processed separately. Review the upper right corner of the notice for a Bank Transit Number (70-28/711) and, route remittances without a number to the Deposit activity separately from those with the number present

    7. Route envelopes with only remittance directly to the Remittance Perfection area with the check stub attached; date stamp the back of the envelope then attach the check to the front of the envelope

  4. Balance due and return delinquency notices and/or related correspondence will be processed in an expeditious manner. Sort return delinquency cases from balance due cases. Leave returns attached to the back of the notices. Staple tear off stubs to the back of the non-remit notices. Route loose non-remit payment tracer stubs with address changes and those received with notices to Accounts Management Branch. (Do not staple the stubs to with remit notices.) With remittance balance due and return delinquency notices will be forwarded to Deposit Perfection Activity.

    1. No remittance CP's 515 and 518 delinquency notices and/or correspondence will be expedited to CSCO.

    2. CP 523, Form 433F (Collection Information Statement), and Form 4905 (CP 521 and 621) will be expedited to the CSCO. All other non remittance balance due notices and/or correspondence will be expedited to Accounts Management Branch to insure receipt by the branch responsible for closing action within 3 workdays.

    3. Expedite CP's 403, 406, 420-429, 425-429 to OSPC EO Entity.

  5. CPs 54:

    1. Separately sort all "B" coded CPs 54 and Route to Entity. Refer to IRM 3.10.72.5 (4)

    2. Separately sort all "W" or "L" CPs 54 and Route to Entity. Refer to IRM 3.10.72.5 (4).

3.10.72.10.6  (01-01-2008)
Major (Primary) Form Sort-Form 1040 Family

  1. Alert management staff when returns of the "President" and "Vice President" of the United States are identified.

  2. Delinquent Form 1040 series returns shall be sorted separately. See to IRM 3.10.72.11.

  3. Sort all IMF returns with remittance into "Full Paid" and "Part Paid" by locating the tax due line on the appropriate return.

    1. If the amount of the check equals the tax due on a timely filed return, the return is classified as full paid.

    2. If otherwise, the return is classified as Part Paid.

  4. Forms 1040, 1040A and 1040EZ:

    1. Sort all with remittance IMF returns into "Full Paid" and "Part Paid" categories.

    2. Full paid-Remittance amount is equal to amount on balance due line on timely filed returns.

    3. Part paid-Remittance amount differs from balance due line; Or there is more than one money amount on balance due line; or the return is Delinquent or a prior tax year.

    4. Form 1040PC has been eliminated for tax year 2000 and subsequent. Treat any current year 1040PC as a Form 1040.

  5. Starting January 1, 2007 all IMF Campuses will begin routing Forms 1040-EZ and 1040 EZ-T directly from the Extraction function to Data Conversion (ISRP) with the following exceptions:

  6. Form 1040-EZ

    1. With Remit

    2. Prior Year

    3. Missing Signature

    4. Missing W-2

    5. With Attachments

      Note:

      The exceptions listed above will be pulled out and routed using existing procedures in IRM 3.10.72 unless they are Full Paid forms 1040-EZ. These returns will be batched and sent to ISRP following deposit of remittance. This includes Full Paid returns received from Lockbox.

  7. Forms 1040EZ-T

    1. Send all forms 1040EZ-T to the Code and Edit Function for conversion to Form 1040EZ starting January 1, 2008.

  8. Forms 1040 received with remittance and Form 2555 attached or foreign address shall be routed to Remittance Perfection.

3.10.72.10.7  (01-01-2008)
Major (Primary) Form Sort-Business Master File (BMF)

  1. The following timely filed current year/quarter non-remittance BMF returns and documents shall be sorted refund versus no refund:

    1. CT-1

    2. Form 706

    3. Form 709

    4. Form 720

    5. 940

    6. 940EZ

    7. 941

    8. 943

    9. 944

    10. 944SP

    11. 945

    12. Form 990PF

    13. Form 990T

    14. Form 1041

    15. Form 1041N

    16. Form 1041QFT

    17. Form 1042

    18. Form 1065B

    19. Form 1120 Series

    20. Form 8804

  2. BMF forms with any amount listed on the overpayment line must be sorted as "Refund returns" . This applies to returns that have elected to have overpayment applied to next return (Credit Elect).

  3. This sort shall not be discontinued at any time during the year. Neither special blocks nor special document codes shall be set aside for refundable documents at the National Office level.

  4. Forward early filed with remittance Forms 941 to RRPS.

3.10.72.10.8  (01-01-2008)
Vouchers

  1. Some returns and documents with a remittance are received with a voucher. Unless specified otherwise:

    1. Assure that the voucher belongs to the return or document

    2. A current year return with a perfect voucher received on or before the final due date will be separated and the voucher and remittance routed to RPS. These will be sorted as scannable and non scannable.

    3. A current year return with Perfect voucher received after the final due date will be routed to Payment Perfection with the voucher attached to the back of the return.

    4. A current year return with an imperfect voucher will be routed to Payment Perfection with the voucher attached to the back of the return.

      Note:

      It is a campus option to destroy vouchers attached to returns processed via SCRIPS.

  2. Destroy vouchers attached to non-remit returns.

    Exception:

    If a voucher is received alone (without remittance or return) it should be destroyed.

  3. All vouchers received with a payment and no return should be sorted as perfect or imperfect.

    Figure 3.10.72-13

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.10.72.11  (01-01-2008)
Sorting Individual Returns and Documents

  1. Use the table below for sorting individual returns and documents:

    FORM SEPARATE
    PRIOR YEAR    		 SEPARATE
    FULL PAID    		 DATE-KEEP
    ENVELOPE

    COMMENTS
    1040 YES IF TIMELY IF LATE CALENDAR YEAR (CY)
    1040A YES IF TIMELY IF LATE CY
    1040EZ YES IF TIMELY IF LATE CY
    1040NR
    Individual     		NO NO YES SHIP TO AUSPC
    1040NR
    Estate or Trust     		NO NO YES SHIP TO CSPC
    1040NR EZ NO NO YES SHIP TO AUSPC
    1040PR YES YES YES SHIP TO AUSPC
    1040-SS YES YES YES SHIP TO AUSPC
    1040X NO NO YES  
    1045 NO NO YES  
    2350 NO NO YES SHIP TO AUSPC
    2688 NO NO YES Sort as 4868
    4868 NO NO IF LATE CY
    5466B NO NO YES  
    5498 NO NO YES  
    8233 NO NO YES SHIP TO PSPC
    8271 NO NO NO  
    8379 NO NO YES  
    8453EO NO NO YES SHIP TO OSPC
    8453/8453OL YES NO NO CY
    8453X NO NO YES SHIP TO OSPC
    8857 NO NO YES SHIP TO CSPC
    9465 NO NO YES CSCO
    W-7 & assoc Rtn(s) NO NO YES SHIP TO AUSPC
    W-7A NO NO NO SHIP TO AUSPC
    W-7SP & assoc Rtn(s) NO NO YES SHIP TO AUSPC

3.10.72.11.1  (01-01-2008)
Sorting Business Returns and Documents

  1. Use the table below for sorting business returns and documents:

    FORM SEPARATE
    PRIOR YEAR    		 SEPARATE REFUND VS. NO REFUND DATE/ KEEP
    ENVELOPE

    COMMENTS
    CT-1 YES YES IF LATE SHIP TO CSPC
    SS-4 NO NO YES  
    11-C NO NO YES SHIP TO CSPC
    W-7A NO N/A YES SHIP TO AUSPC
    W-7P NO N/A YES SHIP TO BAMC
    706 NO YES YES SHIP TO CSPC
    706A,C,E & D NO NO YES SHIP TO CSPC
    706GS(D) (D-1) NO YES YES SHIP TO CSPC
    706GS(T) NO YES YES SHIP TO CSPC
    706NA NO NO YES SHIP TO CSPC
    706QDT NO YES YES SHIP TO CSPC
    709 NO YES YES SHIP TO CSPC
    709A NO NO YES SHIP TO CSPC
    720 YES YES IF LATE SHIP TO CSPC
    720TO NO NO YES SHIP TO CSPC
    720CS NO NO YES SHIP TO CSPC
    730 YES NO YES SHIP TO CSPC
    940 YES YES IF LATE  
    940EZ YES YES IF LATE  
    940PR YES YES IF LATE SHIP TO OSPC
    941 YES YES IF LATE  
    941PR YES YES IF LATE SHIP TO OSPC
    941SS YES YES IF LATE SHIP TO OSPC
    943 YES YES IF LATE  
    943PR YES YES IF LATE SHIP TO OSPC
    944 YES YES IF LATE  
    944PR YES YES IF LATE SHIP TO OSPC
    944SS YES YES IF LATE SHIP TO OSPC
    945 YES YES IF LATE  
    990 NO NO YES SHIP TO OSPC
    990BL YES NO IF LATE SHIP TO CSPC
    990C YES YES YES SHIP TO OSPC
    990EZ NO NO YES SHIP TO OSPC
    990PF YES YES YES SHIP TO OSPC
    990T YES YES YES SHIP TO OSPC
    1041 YES YES YES SHIP TO CSPC See 3.10.72.15.4 (15)
    1041A NO NO YES SHIP TO OSPC
    1041N NO YES YES SHIP TO OSPC
    1041QFT NO YES YES SHIP TO CSPC
    1042 YES YES YES SHIP TO OSPC
    1042T YES NO YES SHIP TO OSPC
    1042S YES NO YES SHIP TO OSPC
    1065 YES NO YES SHIP TO OSPC See 3.10.72.15.4 (16) for Special Sorting Instructions
    1065B YES YES YES SHIP TO OSPC
    1066 YES NO YES SHIP TO OSPC
    1120 YES YES YES A, B, OR C BOX
    1120A(PC) NO NO YES OSPC ONLY
    1120C YES YES YES SHIP TO OSPC
    1120F (Non Effectively Connected Income) NO YES YES SHIP TO OSPC- Doc. Code 66 (If Section I, Page 2 indicates any money amount)
    1120F (Effectively Connected Income) NO YES YES SHIP TO OSPC-Doc. Code 67 (If Section II, Page 3 indicates any money amount)
    1120H NO YES YES SHIP TO OSPC
    1120L NO YES YES  
    1120-ND NO YES YES  
    1120PC NO YES YES SHIP TO OSPC
    1120POL NO YES YES SHIP TO OSPC
    1120REIT NO YES YES  
    1120RIC NO YES YES  
    1120S YES YES YES See 3.10.72.15.4(18)
    1120SF NO YES YES  
    1120X NO NO YES SHIP TO OSPC
    1128 NO NO YES  
    1138 NO NO YES  
    1139 NO NO YES  
    2284 NO NO NO  
    2290 YES NO YES SHIP TO CSPC
    2290SP & FR YES NO YES SHIP TO CSPC
    2424 NO NO NO  
    2553 NO NO YES  
    3413 NO NO YES