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Part 3. Submission Processing

Chapter 10. Campus Mail and Work Control

Section 72. Extracting, Sorting, and Numbering (Cont. 2)

3.10.72  Extracting, Sorting, and Numbering (Cont. 2)

3.10.72.27 
Numbering and Blocking N/R Returns

3.10.72.27.9  (01-01-2008)
Julian Date Control

  1. Start each cycle by using the preceding Saturday date as the Julian date control. Assign consecutive block numbers for each Tax Class and Document Code within the Julian date.

  2. When available blocks have been exhausted under the Saturday date, use the preceding Sunday date as the control date, etc. However, consult the section dealing with the assignment of DLNs regarding which DLN is entitled to use a Julian date of only Saturday and Sunday versus Sunday through Saturday.

  3. For the returns reflected in IRM 3.10.72.23 dealing with DLN assignment, when weekend dates have been exhausted, weekday dates are to be used. Start with the Monday date, immediately following the Sunday date, and work through Friday of that same week. Never use a Julian date higher than the current day. Use through the current date only. When using weekday dates, blocks are restricted.

  4. If an overflow exists on a given day, begin assigning DLNs with the lowest numeric value D.O. code of the District serviced by the center. Each block must be as full as possible and no blocks can be skipped.

  5. When numbering other than Full Paid Forms 1040, exhaust Tax Class/Doc Code 221 using Saturday, Sunday and Monday through Friday dates with Campus Codes before using Tax Class/Doc Code 211.

    1. When a Campus Code has been exhausted in Tax Class/Doc Code 221 and 211, use appropriate FLC codes for the Campus

    2. For other than Full-Paid Forms 1040, refer to IRM 3.10.72.22.2 for appropriate blocking series

  6. When numbering (Lockbox) Full Paid Forms 1040, exhaust Tax Class/Doc Code 222 (000-699) using Saturday, Sunday, Monday through Friday dates with Campus codes before using Tax Class/Doc Code 212 (000-699).

    1. When a Campus code has been exhausted in Tax Class/Doc Code 222 and 212 (000-699), use appropriate FLC codes for the Campus

    2. For (Lockbox) Full-Paid Forms 1040, refer to IRM 3.10.72.22.2 for appropriate blocking series.

  7. When shelving full paid returns received from the Lockbox bank, assign block DLN's. DLN's containing future julian dates cannot be processed until that julian date passes.

  8. When numbering BMF returns use the following chart to determine Julian dates that must be used when numbering Timely Filed returns to prevent generation of notices.

    Form Tax Period Return Due Date DLN Julian Date
    940 20XX12 01/31/20ZZ 116
    943 20XX12 01/31/20ZZ 078
    720 20YY03 04/30/20YY 155
    720 20YY06 07/30/20YY 246
    720 20YY09 10/31/20YY 337
    720 20XX12 01/31/20ZZ 064
    941 20YY03 04/30/20YY 172
    941 20YY06 07/30/20YY 263
    941 20YY09 10/31/20YY 354
    941 20XX12 01/31/20ZZ 081

    Note:

    XX = Current Processing year -1
    YY = Current Processing Year
    ZZ = Current Processing Year + 1.

3.10.72.27.10  (01-01-2008)
Controlling DLN Assignments-Form 3539

  1. Prepare separate control logs for each type of document by completing Form 3539 as prescribed below:

    1. Enter File Location Code

    2. Enter Tax Class Code

    3. Enter Document Code

    4. Enter form number

    5. Enter sequential page number

    6. Enter Blocking Series

    7. Enter current date on the first available line when the initial block for that day is assigned

    8. Stamp the DLN of the first block in the Beginning column. Begin with Block 000 at the start of each week, except in those cases where other starting numbers are specified.

    9. When the assignment of a number to a consecutive series of blocks is complete or interrupted for any reason, enter the DLN of the last block in the "Ending" column. When blocking of the same type of document is resumed during the same week, refer to the last block number assigned and begin with the next consecutive block number. Enter the "beginning" and "ending" DLN, etc., in the appropriate columns.

    10. Enter the total number of items in the block

    11. Enter batch control sequence number and initials (See Figure 3.10.72-27 and 28)

    Figure 3.10.72-26

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    Figure 3.10.72-27

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  2. Separate control logs shall be used for each File Location Code.

  3. No single DLN can be assigned to more than one document.

  4. Documents must be kept in numerical sequence within a block.

3.10.72.27.11  (01-01-2008)
Block Selection Control Record Forms 1332, 1332-SC, 1332R

  1. Prepare the appropriate Form 1332 for each block of non-remittance returns.

    1. Enter first eleven digits of DLN in "Document Locator Number" column.

    2. Enter the 14th digit of the DLN in the "Year" column if other than current year.

    3. Enter the Master File code in "Document Locator Number" column in the extreme right corner.

    4. Enter three digit Transaction Code in "Transaction Code" column

    5. Enter the Master File Tax code in the "MFT Code" column

    6. Enter number of items in block in "Count Code" column

    7. When a block contains less than 100 documents, enter the number of last return and circle the serial number following the last DLN serial number assigned in column entitled "If short block,..." e.g., if last document is 87, then circle "88" .

    8. When block is batched, affix Form 4412. Enter the block control number in the column entitled "SC block control number."

    9. Enter the batch control number in the "Batch control number" column (See Figure 3.10.72-29)

  2. In preparing Form 1332, enter the literal "RRPS" in the upper center margin for all returns identified as "W/R" . This includes all returns received in the center with a remittance and all remittance returns received from a Lockbox bank.

    Note:

    This does not include Manual deposit and legacy RRPS.

  3. If your Campus does not have a "RRPS" stamp, please make accommodations to indicate or edit the Form 1332, accordingly. Please notify ISRP/DIS that this is changed to the "S" (IMF) and "2" (BMF) indicator so that this can be input correctly. Not necessary if your campus has the ability to systemically generate the "RRPS" stamp.

    Figure 3.10.72-28

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  4. Use Form 1332-SC for SCRIPS non-remittance returns.

    1. Do not enter a DLN.

    2. SCRIPS will "spray" the block DLN on the Form 1332-SC.

    3. Form 1332-SC will be the first document of the block. (See Figure 3.10.72-30)

    Figure 3.10.72-29

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  5. Use Form 1332 for all other forms.

3.10.72.27.12  (01-01-2008)
Batching and Numbering Forms and Documents

  1. Batch and number documents using the appropriate Program, Tax Class, Document Code and Blocking Series as designated.

  2. Process Form 1120 series with Form 5735 attached, as follows:

    1. OSPC-Sort separately and number using "FLC 60"

    2. All others-Forward to Receipt and Control for transshipping to OSPC

3.10.72.27.13  (01-01-2008)
Electronic Filing

  1. An electronically printed return is the original unless stamped "photocopy" . The return is identified by the words "Electronic return-Do Not Process" in the bottom margin of the printed return or by a unique DLN. (See section on Explanation of File Location Codes for Electronic file location codes see IRM 3.10.72.26.7

  2. Electronic Filing uses Monday through Friday dates. Sunday dates are used for the control date.

  3. Modernized e-File will use Julian dates Monday through Sunday for Forms 1120/1120S DLNs.

3.10.72.27.14  (01-01-2008)
Forms 8453 and 8453-OL

  1. The Electronic Filing Campus will sort Forms 8453 (U.S. Individual Income Tax Transmittal/Declaration for an IRS e-file Return) and Forms 8453-OL (U.S. Individual Income Tax Declaration for an IRS e-file Return) using the following criteria:

    1. Separate Form 8453 and Form 8453-OL receipts.

    2. Separate Form 8453 receipts with Form 1040 series returns and prior years attached.

  2. A secondary sort of the Form 8453-OL receipts to identify:

    1. No primary signature or statement that taxpayer used a Personal Identification Number (PIN)

    2. No Secondary Signature

    3. Forms signed under Power of Attorney (POA) with POA missing

    4. Forms marked amended

    5. Prior Year

    6. Form 1040 series attached

    7. Form 8379 attached

    8. Form 9465 attached

    9. All Others

  3. Route Forms 8453/8453-OL to Numbering using tax class 2 document code 59. Beginning Tax Year 2007 Form 8453 receipts will be numbered with blocking series 000-299 and Forms 8453-OL receipts will be numbered with blocking series 300-999.

  4. Prior year tax returns are excluded from electronic filing. However, signature documents can be received at any time. Route sorted prior year Forms 8453/8453-OL for numbering with the applicable list year shown below:

    2001 2
    2002 3
    2003 4
    2004 5
    2005 6
    2006 7

    Note:

    Short blocks are acceptable. Do not hold numbered prior year Forms more than 2 workdays in order to make a block.

  5. DO NOT DETACH THE PAPER RETURN FROM FORMS 8453

  6. Follow instructions in IRM 3.10.72.7.4 (4) for routing State forms 8453.

3.10.72.27.15  (01-01-2008)
NMF Source Definitions

  1. The acceptable NMF File Source Codes are:

    1. "S" = Service Center

    2. "D" = District Office

    3. "P" = PSPC

    4. "C" = CSPC

3.10.72.27.16  (01-01-2008)
Delinquency Notices for IDRS

  1. Use this table for delinquency notices for IDRS:

    Form Title
    and Identification    		 Tax Class
    and Doc Code    		 Transaction
    BMF    		 IDRS
    TYD-14 6/914 590 thru 599 590-599
    Form 8176 6/949 590 thru 599 590-599

3.10.72.27.17  (01-01-2008)
Out of Region NMF Numbering Instructions

  1. NMF will use the appropriate District Office for the File Location Code.

  2. When numbering documents that are out of region you shall use the appropriate "DUMP" District Office for the File Location Code.

3.10.72.27.18  (01-01-2008)
Mis-blocked Numbered Documents

  1. If an entire block of numbered documents is misblocked prior to Campus computer operation, the following steps shall be taken:

    1. Determine from Form 3539, Block Number Control, if documents were numbered in the Campus, and the last block used was the correct series for the type of return misblocked.

    2. Enter a new DLN on Form 3210, Document Transmittal, or Form 3539, cross-referenced to the old DLN.

    3. Line through the incorrect DLN on each return or document. Renumber with the correct DLN.

    4. Make necessary corrections to the DLN on Form 813 or Form 1332.

    5. If the block must be withdrawn from the batch because of a program designation, all copies of Form 9382, Batch Transmittal, will be noted and volumes adjusted.

    6. If a pre-journalized block is involved, notify the Accounting Branch, Data Control Section, so Form 813 and the master control cards can be corrected and reclassification journals prepared.

  2. If a single return or document is unprocessable as numbered, renumber the return or document as above and notify the required Accounts Management Branch.

3.10.72.28  (01-01-2008)
Miscellaneous Non-standard Numbering

  1. Number Forms 940C, and Letters 2072C in accordance with IRM 30.24.0, Computerized Certification of State FUTA Credits.

  2. Numbering instructions for IRP documents are contained in the Sorting, Batching, and Numbering Chart.

3.10.72.28.1  (01-01-2008)
Numbering Vehicle Registrant Records

  1. Each block of documents will be given an alpha control number.

  2. A two digit serial number will be assigned to each document, beginning with 00.

  3. Identify Form 1332 with the title "Vehicle Registrant Record."

3.10.72.28.2  (01-01-2008)
OSPC Processing of Forms 8804/8805/8813 (Partnership Withholding Returns)

  1. Form 8804, Partnership Tax return, is received annually (calendar or fiscal years) with Form 8805 information documents attached. DO NOT SEPARATE. See IRM 3.8.45 for remittance Form 8804 instructions.

  2. Form 8805 is filed with Form 8804. DO NOT SEPARATE. Form 8805 does not require a separate received date stamp if attached to Form 8804.

    1. Forms 8805 are detached from Form 8804 by Code & Edit and forwarded to Numbering.

  3. Sort non-remit Forms 8804 into refund versus no refund.

  4. Forms 8804 for tax periods 200411 and prior must be transshipped to CSPC for NMF processing.

3.10.72.28.3  (01-01-2008)
Processing of Forms 8813 (Partnership Withholding Tax Payment)

  1. Form 8813 is a payment posting voucher. Route to Deposit Activity if remittance is attached.

  2. Mail non-remittance Forms 8813 with attachments to PCSC Exam DP S-607.

  3. Forms 8813 without remittance or attachments may be destroyed.

3.10.72.28.4  (01-01-2008)
Dummy Returns/Exempt Organization, Minor Form Sort CP 140, 144, 249, 249A, 249B, 249C and 420-424.

  1. CPs 140 and 144, 249, 249A, 249B, 249C and 420-424 should be transshipped to OSPC.

    1. OSPC Only-incoming replies to CPs 140 and 144 will be received in extracting, date stamped, and forwarded to Batching. CPs 140 and 144 will be batched separately.

    2. OSPC Only-CPs 140 and 144 received with a return (Form 990 or 990 EZ), will be batched as the return and reroute to Transcription.

    3. OSPC Only-incoming CPs 420-424 and 425-429 will be routed to Entity Control. Those received in Batching from Entity Control marked "Dummy return" will be batched as a Form 990. Do Not mix the batch. The "Dummy returns" will be batched using Routing 5 with the regular program code. Routing 5 bypasses Code & Edit . Numbering, Data Conversion, ERS, etc. would follow normal processing procedures.

3.10.72.28.5  (01-01-2008)
Form 3465 Accounts Management Branch Request

  1. If Accounts Management Branch request on Form 3465 is attached to the tax form, enter the DLN assigned to the form as the original DLN on the Accounts Management Branch request.

  2. Detach the Accounts Management Branch request (Form 3465) and route it to Accounts Management Branch/Correspondence Unit.

3.10.72.28.6  (01-01-2008)
Field Progress and Trend Report

  1. Receive on Form 3624.

  2. Each report (the date for each branch) will cover two pages.

  3. Assign a unique ABC (Form 4412) to each report in the upper left corner.

  4. Route to Transcription.

3.10.72.28.7  (01-01-2008)
Form 8408 - Notice of Action for Entry on Backup Withholding File (KCSPC)

  1. Effective February 2007 the processing of Form 8408 has been centralized in Kansas City (KCSPC) and in Philadelphia (PSPC) CSCO functions where they will enter the information from Form 8408 onto IDRS.

  2. Route all Forms 8408 to the appropriate CSCO site based on BOD.

    1. W&I - CSCO - Kansas City Service Center 2306 E. Bannister Road, Rosanna 2 Stop 5000, Kansas City, MO 64999.

    2. SB/SE - CSCO - Philadelphia Service Center 11601 Roosevelt Blvd, South Building 657-S, Philadelphia, PA 19155.

3.10.72.29  (01-01-2008)
Location of Document Identification Number (DLN)

  1. Cummins Tally Printer will number all documents at the top and center of the page. If Cummins is not available, use alternate numbering method.

  2. Manually processed documents shall be numbered at the top right portion of the page.

3.10.72.29.1  (01-01-2008)
Underreporter Accounts Management Branch

  1. After receiving Forms 8485, number them using DLN assignments listed in IRM 3.10.8, Information return Processing. If Blocking Series is not identified, return to preparer.

  2. Form 8485 is an internal form and should be routed to Files.

  3. Documents may be numbered manually or mechanically.

  4. Establish a control log, Form 3539, to record block and serial numbers assigned each day.

  5. Complete and attach Form 813, Document Register, to each block.

  6. Prepare Batch Transmittal, Form 9382, as necessary.

  7. Route completed batches to Transcription.

3.10.72.29.2  (01-01-2008)
Final Batching

  1. Final batching consists of the assignment of ABC numbers, the completion of Batch Transmittal Form 9382, and the final preparation of blocks for processing.

  2. Continue processing of N/R documents which have been sorted, batched by transmittal (pre-batched), coded, edited, blocked and numbered.

  3. SCRIPS documents are numbered when they are processed through SCRIPS.

  4. Route completed batches to Transcription.

3.10.72.29.3  (01-01-2008)
Complete Batch Transmittal Form 9382

  1. More than one transmittal form may be necessary for a batch. When completing a second page, the following information shall be reflected at the top of the form:

    • Page number

    • Cycle

    • Document form number

    • Program number

    • Sequence number

  2. BBTS shall retain a list of all 9382's generated, by processing date, for research purposes. That list shall be available to Accounting, and any other area needing research capabilities. The list must be maintained for one year.

  3. Blocks deleted before release shall be lined through and a "D" shall be entered in the left margin next to the appropriate "Reference" column.

  4. The 9382 shall be placed on a clipboard or batch-board and forwarded to the Code and Edit area with the documents.

    Note:

    The right half of Form 9382 will serve as a sign-out sheet for Code and Edit, or Data Conversion as needed.

  5. Forms 9382 with the documents, shall be forwarded from Code and Edit or the Batching function to Data Conversion Branch.

    1. The right side of Part 1 is used as a sign-out sheet by data transcribers.

    2. Forms 9382, with the documents, shall be forwarded to Error Correction. For partial releases, BBTS will produce a new 9382, indicating that it represents a partial release, and listing the block(s) which have been partially released.

3.10.72.29.4  (01-01-2008)
Instructions for Completing Form 9382

  1. Enter identification information.

    1. Check REINPUT box if document is a reinput

    2. Check REPROCESSABLE box if document is a reprocessable

    3. Check TAPE DELETION box if document is an N/R or W/R deletion

    4. Check appropriate box if document is a Form 1040X or Form 1120X

    5. Check PRIOR YEAR box if document is not current

    6. Enter a block header MFT code for IRA returns and documents

    7. Enter local identifying information and batch profile identification, if applicable, in the blank space

  2. Enter document form number.

  3. Enter total number of documents in batch.

  4. Check the two appropriate blocks that are compatible with the batch of documents. Check RRPS instead of W/R for batches that are processable through RRPS.

  5. Enter batch program code and sequence number (in accordance with IRM 3.10.5 Campus Mail and Work Control - Batch/Block Tracking System (BBTS).

  6. Enter page number. If entire batch is reflected on one form, enter page 1 of 1.

  7. Enter the Julian date and cycle, indicating the scheduled release date.

  8. Enter the Julian date of the earliest document received in the batch.

  9. Check appropriate Account Type Code for IRP returns, Forms 1096, 1099, 5498, W2-G, and Schedules K-1.

    1. Account Type Codes "C/B" are for Forms 1096 only.

    2. Account Type Code "T" is for foreign information returns (FIRP) only.

  10. Enter function codes for exceptional or unusual routing for preparation of BBTS Batching. Entry of normal routing codes is not required.

  11. Enter sub-batch number.

  12. Enter the "ABC" (alpha control) for the block.

  13. Enter File Location Code of the block.

  14. Enter Tax Class and Document Code.

  15. Enter the Julian date from the block DLN.

  16. Enter the 3-digit block number.

  17. Enter year digit of DLN if other than current year. (For elements L (sub-batch number) and R (year digit), enter only the data that changes from the immediate prior block).

  18. Enter block count. Total may come from the circled number on Form 813 or Form 1332 or from Form 3893, box 4.

  19. Check appropriate function.

  20. Enter current Julian date and preparer's initials.

3.10.72.29.5  (01-01-2008)
Corrections to Form 9382

  1. Corrections can be made to Form 9382 by completing a batch transmittal Accounts Management Branch form or an equivalent document. Notification of changes must be forwarded to Accounting and Reports Unit. Reports must be notified of changes in: (See Figure 3.10.72-31 ,32, and 33).

    • Volume

    • Routing

    • Program

    • Batch deletion

  2. Accounting shall be notified of the changes above and any change to: DLNs

    • Alpha

    • Year digits

    • File codes

    Figure 3.10.72-30

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    Figure 3.10.72-31

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    Figure 3.10.72-32

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3.10.72.29.6  (01-01-2008)
Complete Form 813

  1. Enter File Code. IMF, BMF or NMF.

  2. Enter block DLN-An eleven or thirteen digit number.

  3. Enter Batch Control Number.

  4. Enter date prepared.

  5. Enter MFT Code.

  6. Enter net total of tax, penalty, and interest Accounts Management Branch (primary amount), from each Accounts Management Branch document, to the left of the sequence numbers on Form 813.

    1. If primary or secondary amount is bracketed on Accounts Management Branch document then put (minus) on Form 813.

    2. If not bracketed put a = (plus) on Form 813.

  7. Enter block total of net total (primary amount) If net total is a minus figure, label credit "CR" . If net total is a plus figure, label debit "DR" .

    Note:

    This can be found on Form 1040X (enter amount from line 12) Form 1120X (enter amount on line 4) and Form 8485 (enter amount at the end of Section II).

  8. Enter block total of credit Accounts Management Branch (secondary amount). If net total is minus figure , bracket and label "net decrease" (debit). If net total is a plus figure (credit), label "net increase" (do not bracket). Include any reference numbered 882, 888, and 889. When more than one credit reference amount is present, enter the total on Form 813.

    Note:

    The net amount can be found on Form 1040X to the right of Column C, line 16, Form 1120X will be on line 13, and Form 8485, end of Section III.

    1. This is a 2-part form. This illustration is for the control of Forms 8485, 4868, 5734, or other Document Code 47 and 54 documents that are routed for batching. Destroy the duplicate copy of Document Code 47, 54, and Forms 813.

    2. Each Form 813 may reflect a maximum of 100 documents.

      Note:

      For Document Code 54 on Forms 1040X/1120X and 8485 can be in smaller blocks (i.e., 25 per block instead of 100) to avoid large blocks in error/bob status, but a maximum of 100 documents per block is acceptable.

    3. A separate Form 813 is required for each Tax Class

    4. Actual size "8 1/2 × 11." In addition to this snap out form, Form 813 is available in pin-feed continuous form with a 1/2; margin on the right (See Figure 3.10.72-34)

      Note:

      BBTS automatically prints a Form 1332 for every batch. For those centers using BBTS the Form 1332 can be used instead of manually preparing a Form 813 as long as the net primary amount is 0 (zero).

    Figure 3.10.72-33

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3.10.72.29.7  (01-01-2008)
Master File Tax Codes

  1. Enter the following MFT codes on Forms 813, 1332, 9382 and 3893 for all documents related to the return, except the return itself:

    1. Form 1041 MFT 05

    2. Form 1065 MFT 06

    3. Form 8752 MFT 15

3.10.72.29.8  (01-01-2008)
Re-Entry Documents

  1. A document to be reentered must have a Form 3893 attached to the front of the return. There are two types of re-entry documents they are Reprocessables and Reentry.

  2. A reprocessable return is one that has incorrectly posted to the Master File. To identify a reprocessable return:

    1. Check R box in item 11

    2. Indicate year digit in item 12

    3. Indicate serial number of return (12th and 13th digits) in Item 16

    4. Mark reason in item 19

  3. A reinput return is one that has not posted to the Master File. To identify a reinput return:

    1. Check box N or 4 in Item 11

    2. Indicate year digit in Item 12

    3. Enter serial number(s) of return(s) in Item 16

    4. Check appropriate box in item 18

  4. Review each Form 3893 to ensure the DLN and year digit match the DLN and year-digit or color of the attached return. When possible, correct the Form 3893. Incorrect DLNs, ABCs, statutes, and Forms 3893 attached to the wrong return, shall be rerouted to the preparer. (See Figure 3.10.72-35)

    Figure 3.10.72-34

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  5. Sort Forms 3893 as follows:

    1. File source (IMF, BMF)

    2. Document type (tax class and document code)

    3. Remittance

    4. Non-remittance

    5. Re-entry source code (R, N or 4)

    6. Reprocessable

    7. DLN year digit

  6. Prepare for processing:

    1. Assign ABC number to Form 3893, item 1

    2. Enter the batch number in item 3

    3. Complete Form 9382 in accordance with IRM 3.10.72.27.6

  7. Route completed reentry work to Transcription. The following shall be routed to Document Perfection:

    1. Tape deletions of RRPS return payments

    2. returns, which by Campus policy, will be re-edited before input. For example, prior year returns that have been dumped for current year processing.

  8. Documents requiring new DLNs do not require Form 3893.

  9. Turn-around time in the Numbering unit for reinput or reprocessable documents will be 24 hours from receipt.

  10. All documents in a 24 hour cycle with the same block DLN must be combined into a single block.

  11. With-remit renumbered DLNs shall carry original Julian dates and list year, or date and list year consistent with the original DLN. Prior fiscal year DLNs from the Unidentified Remittance File shall use the first Sunday date of September for prior fiscal year.

3.10.72.30  (01-01-2008)
Sorting Forms K-1 for Forms 1041, 1065 or 1120S

  1. Schedules K-1 must be sorted as current and future years.

    • Current year (Current processing year minus one)

    • Future Year (current processing year)

  2. Prior Year (Current processing year minus 2 or more) Schedules K-1 cannot be processed. Take the necessary steps to associate with Parent return.

3.10.72.31  (01-01-2008)
Processing Forms K-1, 1098, 1099, 5498, and W-2G



  1. Starting January 1, 2007 all IRP processing will be centralized to Austin and Kansas City Submission Processing Sites. All misdirected IRP documents should be transshipped to AUSPC or KCSPC.

  2. Inspect the contents of the containers in which information returns are received to determine if the contents are exclusively information returns.

    1. Route any non-remittance forms, other than information returns, in accordance with information contained within this IRM

    2. Route any remittances accompanying information returns to the Receipt Function for processing in accordance with IRM 3.8.44, Deposit activity in IRM 3800, Campus Direct Receipts. A photocopy of the corresponding Form 1096 must accompany the remittance. For BMF returns, the entire original tax return and its Schedules K-1 MUST be routed to the Deposit Operations with a note requesting it be returned for IRP processing after the remittance is processed.

    3. If a remittance is attached to a form other than an information return, route remittance and form to the Deposit Operations.

    4. Route any request for receipt acknowledgment

    5. Route any unrelated correspondence submitted with IRP documents to the appropriate area for response.

    6. Ship Forms 8809, Request for Extension of Time to File Information returns, and Forms 8508, Request for Waiver from Filing Information returns on Magnetic Media to Internal Revenue Service Martinsburg, WV, 25401-1359.

      Note:

      These forms must be routed to ECC within five days of receipt.

  3. All Forms 1096 submissions including current and prior year 1098 (Series), 1099 (Series), 5498 (Series), and W-2G are transshipped to the Submission Processing Sites (SPS) listed below:

    NON-SPC (from) SPC (to)
    Austin Kansas City

  4. Do not transship Schedules K-1 or foreign IRP documents.

3.10.72.31.1  (01-01-2008)
Re-input Forms

  1. Reinput returns will be received from Error Correction and/or BOB Correction.

  2. Processing reinput returns:

    1. The DLN must remain identical as on raw input, unless an erroneous number was created.