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Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis

Section 3. Individual Income Tax Returns (Cont. 2)

3.11.3  Individual Income Tax Returns (Cont. 2)

3.11.3.9 
Taxpayer Identification Information

3.11.3.9.2 
Caption Editing

3.11.3.9.2.5 
ZIP Code

3.11.3.9.2.5.1  (01-01-2008)
APO/FPO Addresses

  1. Edit an APO or FPO address so that "APO" or "FPO" appears with the following (See Figure 3.11.3–39.):

    • The appropriate two-letter state code, and

    • The corresponding unique five-digit ZIP code

    Figure 3.11.3-39

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  2. Circle a city name or a foreign city or country if present, and edit the appropriate state/ZIP codes based on the table in paragraph (3) below.

  3. Enter the ZIP code from the table below that applies to the state code when the ZIP code is missing or incomplete.

    APO/FPO Address Conversion Chart
    Old Address New Address
    APO or FPO Miami, FL APO or FPO AA 34001
    APO or FPO New York, NY APO or FPO AE 09001
    APO or FPO San Francisco, CA APO or FPO AP 96201
    APO or FPO Seattle, WA APO or FPO AP 96201

3.11.3.10  (01-01-2008)
Decedent Returns

  1. Indications of a deceased taxpayer may include any of the following:

    1. Date of death present

    2. "Deceased" written on the top of Form 1040/A/EZ

    3. "Deceased" , "Filing as surviving spouse" , or similar notation in the signature area

    4. Death certificate, Form 1310, or other documentation is attached

    5. "DECD" on an IRS label

  2. Instructions in this subsection of the IRM include the following:

    • General editing procedures

    • Documentation requirements

    • Allowable short-period decedent return editing

    • Name line editing

    • Additional information line editing

    • Applicable Computer Condition Codes

3.11.3.10.1  (01-01-2008)
Decedent Return, General Procedures

  1. Edit the caption information from Form 1310. If Form 1310 is not present, edit caption information from the court certificate. (See Figure 3.11.3–40.) Edit the caption address before corresponding.

    Exception:

    If the taxpayer has made any changes to the caption on a reply to correspondence, do not change the address to match Form 1310 or a court certificate.

    Figure 3.11.3-40

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  2. Edit "Estate of" in front of the taxpayer's name in the caption and do not edit the AIL when corresponding and either of the following conditions are present:

    1. Required documentary evidence is missing.

    2. Documentary evidence is not required and the AIL cannot be determined.

  3. Delete "Estate of" from the caption area of a return when editing replies to correspondence.

  4. Decedent returns require a date of death. Correspond when the date of death cannot be determined through research.

    Exception:

    Assume the decedent died during the tax period when the date of death is not present on a return but "DECD" is preprinted on an IRS label.

  5. If a return is filed for a single deceased taxpayer—or two deceased taxpayers on a joint return—and the return covers a tax period after the one in which the taxpayer(s) died, Form 1041 must be filed:

    If Then
    It is an unnumbered return, Pull the return from the batch and route to R&C, Media Transport Unit for transshipment to a BMF SPC*.
    It is a numbered return, Refer the return to your work leader.* The work leader will:
    1. Insert a replacement page with the following information:
    • DLN in the upper right margin
    • "Suspend AC640"
    • "Return transshipped to BMF SPC for conversion to Form 1041."
    2. Pull the return from the batch and route to R&C, Media Transport Unit for transshipment to a BMF SPC.

    Note:

    *Work leaders will review all returns to verify that conversion to Form 1041 is necessary before transshipment. Check signature line to verify that the taxpayer is deceased. If a surviving spouse's signature is present on the return or if the taxpayer has signed the return, do not transship to BMF SPC. Process as Form 1040.

  6. Take the following actions when a request for a prompt assessment or audit (e.g., "Section 6501(d)" noted) is present:

    1. Detach the request.

    2. Route the request to Examination using Form 4227.

    Note:

    Remember to edit Action Trails on the return and the request.

  7. If the FS is "1" , "4" , or "5" , the taxpayer is filing as a surviving spouse, and the decedent's date of death is within the tax period, take the following actions:

    If there is And Then
    One name in the name line, FS box 1 or 4 is marked, Edit the FS as "2" and edit the spouse's name to the caption. Correspond, if the spouse's name cannot be found.
    One name in the name line, FS box 5 is marked, Correspond.*
    Two names are in the name line,   Edit the FS as "2" . (See Figure 3.11.3–41.)
    * The correspondence should inform the surviving spouse that a joint return can be filed for the year the taxpayer died. Also, inform the surviving spouse that FS "5" can be used for the two years following the year of the taxpayer's death, if the surviving spouse has a qualifying dependent.

    Figure 3.11.3-41

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3.11.3.10.2  (01-01-2008)
Documentary Evidence

  1. Accept any court papers naming the claimant as a court-appointed or court-certified personal representative for the estate of the deceased taxpayer. A will validated through the court is acceptable documentary evidence. Acceptable documentary evidence also includes a properly completed Form 1310. (See IRM 3.11.3.10.2(7)).

    Reminder:

    A will that has NOT been validated through a court is NOT acceptable as proof of appointment. A power of attorney (POA) is not valid after the death of the taxpayer.

  2. Do not require documentary evidence for the authority to sign the return on a:

    1. Balance due return

    2. Zero/even balance return

    3. Joint (FS "2" ) or Married Filing Separate (FS "3" ) return signed by the surviving spouse

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. Credit elect return when the taxpayer's date of death is after the tax year (on a joint return this applies to either taxpayer).

  3. Unless one of the exceptions in (2) above applies, require documentary evidence for all decedent returns that meet any of the following conditions:

    1. Are uncomputed returns

    2. Have a refund of ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. Have a credit elect of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (See Figure 3.11.3–42.)

    Exception:

    If the refund is barred due to the expiration of the statute of limitations, no documentary evidence is required.

    Figure 3.11.3-42
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    This image has been removed because it contains Official Use Only.

  4. Require documentary evidence on a joint return only in the following two situations, unless one of the conditions in (2) above applies:

    If Then
    Both taxpayers are deceased, Require documentary evidence for the person signing the return for at least one of the taxpayers.*
    See IRM 3.11.3.10.2 (2) for exceptions.
    Only one taxpayer died and the return has a single signature of someone other than the surviving spouse, Documentary evidence is required to support the authority to sign for BOTH the decedent and the surviving spouse. (i.e., fiduciary relationship or POA per IRM 3.11.3.7.1.3 and 3.11.3.7.1.3.3 ).
    *The signature name and the documentary evidence name must be the same person. Otherwise, correspond.

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (See Figure 3.11.3–43.)

    Figure 3.11.3-43

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    This image has been removed because it contains Official Use Only.

  6. Correspond when the refund payee is a claimant other than a legal representative, and a completed Form 1310 is not present.

  7. Accept Form 1310 as documentary evidence when all of the following are present:

    1. A signature. Correspond when missing. See IRM 3.11.3.14.10(2) and 3.11.3.14.10(3) for signature requirements.

    2. Part II, questions 2a and 2b must be answered "No" . Correspond for a court certificate if either is answered "Yes" or is blank. (See Figure 3.11.3–44.)

    3. Part II, question 3 must be answered "Yes" unless a court certificate is attached. (See Figure 3.11.3–45.) Correspond when the question is answered "No" or is blank and a court certificate is not attached.

    Figure 3.11.3-44

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    Figure 3.11.3-45

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3.11.3.10.3  (01-01-2008)
Short Period Decedent Return

  1. If a single taxpayer—or two taxpayers on a joint return—died after the currently processed calendar year (2007), a short period return may be filed. In addition to regular editing, edit the following (See Figure 3.11.3–46):

    1. The date of death in YYMM format as the tax period.

      Note:

      Use the most recent date of death on a joint return when both taxpayers are deceased.

    2. CCC "Y" and an Action Trail

    3. CCC "A" for a joint return or CCC "F" for a single taxpayer

    4. Received date or today's date if no date stamp is present

    5. CCC "R" if the return is received more than 3 months and 15 days from the end of the short period.

      Exception:

      Do not edit CCC "R" if CCC "Z" criteria apply.

  2. If on a joint return only one taxpayer died after the currently processed calendar year, a return for the surviving spouse must be filed for the entire year. If a short period return was filed instead, take one of the following actions:

    1. If the return is unnumbered, correspond, informing the taxpayer that a return for the entire year must be filed.

    2. If the return is numbered, enter Action Code "480" and do not correspond.

  3. Only Form 1040 may be filed as a short-period return. Convert Forms 1040A/EZ to Form 1040. See IRM 3.11.3.56 for instructions on converting returns.

    Figure 3.11.3-46

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3.11.3.10.4  (01-01-2008)
Name Line on a Decedent Return

  1. Use these name line instructions in addition to the regular caption editing procedures in IRM 3.11.3.9.2.

  2. If there is a notation of "deceased" , "decedent" , "Decd" , or "Dec'd" in the caption area, arrow or edit the notation to indicate the deceased taxpayer. (See Figure 3.11.3–47.)

    If And Then
    Other than joint return,   Arrow or edit the notation to after the taxpayer's last name (behind any suffix)
    Joint Return, Both taxpayers have same last name, Arrow or edit the notation to after the deceased taxpayer's first name (and middle initial, if present).
    Joint Return, Taxpayers have different last names, Arrow or edit the notation to after the deceased taxpayer's last name (behind any suffix.) (See Figure 3.11.3–47.)

    Figure 3.11.3-47

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  3. If there is not a notation of "deceased" , "decedent" , "Decd" , or "Dec'd" in the caption area, edit "DECD" as follows:

    If And Then
    Other than joint return,   Edit "DECD" after the taxpayer's last name (behind any suffix) (See Figure 3.11.3–48.)
    Joint Return, Both taxpayers have same last name, Edit "DECD" after the deceased taxpayer's first name (and middle initial, if present).
    Joint Return, Taxpayers have different last names, Edit "DECD" after the deceased taxpayer's last name (behind any suffix.) (See Figure 3.11.3–49.)

  4. On a joint return, when one taxpayer died prior to the tax period of the return, delete the following from the caption:

    1. The deceased taxpayer's name and TIN

    2. "DECD" if it is included in the caption

  5. If deleting the primary taxpayer from an IRS label, edit the secondary taxpayer as the new primary, and refer the return to your work leader for input of a TC "540" . (See Figure 3.11.3– 50.)

    Figure 3.11.3-48

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    Please click here for the text description of the image.

    This image has been removed because it contains Official Use Only.

    Figure 3.11.3-49

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    Figure 3.11.3-50

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3.11.3.10.5  (01-01-2008)
Additional Information Line On A Decedent Return

  1. An AIL is required on all refund and uncomputed returns. On all other returns, edit the AIL if available. (See Figure 3.11.3–51.) Correspond when an AIL is required and you are not able to determine the AIL from the signature line or attachments.

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Edit the name of the surviving spouse as the AIL on a FS2 or FS3 return.

  3. Include the representative's name and title on the AIL when a court-appointed representative's signature is on a return.

    Exception:

    Do not include a title on the AIL when the surviving spouse is also the court-appointed personal representative.

  4. Edit the title of the court-appointed representative from these sources in the following priority:

    1. Court certificate

    2. Form 1310

    3. Signature area of the return

    Note:

    Edit only the first representative's name and title on the AIL when more than one is present.

  5. Use the following abbreviations for these titles (See Figure 3.11.3–51.):

    • Administrator—ADM

    • Commissioner—COMM

    • Conservator—CONS

    • Custodian—CUST

    • Executor(trix)—EXEC

    • Guardian—GDN

    • Personal Representative—PER REP

    • Trustee—TR

  6. Delete personal relationship suffixes (e.g., "surviving spouse" , "mother" , "father" , "daughter" , "son" , etc.) from the AIL.

    Figure 3.11.3-51

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3.11.3.10.6  (01-01-2008)
Computer Condition Codes for Decedent Returns

  1. Edit one of the following CCCs on all returns where the taxpayer(s) died during the tax period of the return:

    1. Edit CCC "F" if a single taxpayer, or only the primary taxpayer on a joint return, is deceased. (See Figure 3.11.3–52.)

    2. Edit CCC "9" if only the secondary taxpayer died. (See Figure 3.11.3–52.)

    3. Edit CCC "A" if both taxpayers died during the tax period. (See Figure 3.11.3–52.)

    Note:

    Do not edit CCC's "F" , "9" or "A" when the taxpayer died after the end of the tax period. (See Figure 3.11.3-53.)

  2. Edit one of the following CCCs on a refund or uncomputed return:

    1. Edit CCC "W" if the payee is the surviving spouse alone , or a payee other than a legal representative or place of business. (See Figure 3.11.3–53.)

    2. Edit CCC "L" if the payee is a legal representative (i.e., court-appointed), place of business, or a surviving spouse and a legal representative or place of business (See Figure 3.11.3–53.)

      Note:

      Edit CCC "L" or CCC "W" only after any reply to correspondence is received.

    Figure 3.11.3-52

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    Figure 3.11.3-53

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3.11.3.11  (01-01-2008)
Presidential Election Campaign Fund (PECF)

  1. The taxpayer(s) will check the box(es) to contribute to the Presidential Election Campaign Fund (PECF).

3.11.3.12  (01-01-2008)
Filing Status (FS)

  1. The filing status (FS) is used to determine the taxpayer's standard deduction amount, eligibility for the earned income tax credit, and to compute his/her tax.

  2. The instructions in this manual subsection are for determining and editing the correct FS.

3.11.3.12.1  (01-01-2008)
Filing Status Editing, General

  1. Edit the FS by either checking the appropriate box or by entering the FS Code to the left of the Filing Status 3 box.

  2. The meaning of the Filing Status Codes are:

    • FS "1" —single taxpayer

    • FS "2" —married taxpayers filing joint return

    • FS "3" —married taxpayer filing a separate return (spouse exemption is not claimed)

    • FS "4" —head of household

    • FS "5" —widow(er) with a dependent child

    • FS "6" —married taxpayer filing a separate return (spouse exemption is claimed)

    • FS "7" -–head of household (dependent is not claimed)

3.11.3.12.2  (01-01-2008)
Determining the Filing Status

  1. On an uncomputed return, when all FS boxes are blank or multiple boxes are marked:

    1. Edit FS "2" when there are two names in the caption and two signatures are present. Circle all boxes except FS "2" when multiple boxes are marked.

    2. Take no action for all other cases.

    Note:

    See IRM 3.11.3.3.11 for information on identifying uncomputed returns. See IRM 3.11.3.13.2 for further information on exemption editing.

  2. On a computed return, when the taxpayer does not mark a box:

    If there Then
    Is one name in the caption and one signature and

    FS "3" or "6" criteria (below) do not apply,     		Check FS box 1.
    Are two names in the caption and two signatures, Check FS box 2.
    Is one name in the caption and one signature and

    an S–TIN or spouse's name is entered on line 3 or an S–TIN is present in the caption area,     		Check FS box 3 unless FS "6" criteria (below) applies.
    Is one name in the caption and one signature and

    a spouse's exemption is claimed on line 6b or 6c,     		Edit FS "6" and
    delete the spouse's exemption from positions 2–7.
    Any other condition, Take no action.

  3. On a computed return when more than one FS box is marked, circle all boxes but the largest number unless both FS boxes 1 and 4 are marked. (See Figure 3.11.3–54.)

    If FS boxes 1 and 4 are both marked and Then
    A dependent with a TIN or an indication of a dependent who was born and died during the tax year is claimed in exemption positions 2, 4, 5, or 6 (See IRM 3.11.3.13) Circle FS box 1. (See Figure 3.11.3-54).
    A name or "see attached" is noted on line 4 or Schedule EIC with qualifying child (see IRM 3.11.3.41.2) is attached,
    AND
    no exemptions are entered or edited in exemption positions 2, 4, 5, or 6     		Circle FS boxes 1 and 4, and edit FS "7" .
    None of the conditions listed above are present, Circle FS box 4.

    Note:

    Refer to the FS "4" instructions (IRM 3.11.3.12.2.4) if a spouse's exemption is claimed on line 6b or 6c.

    Figure 3.11.3-54

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3.11.3.12.2.1  (01-01-2008)
FS Box 1 Marked

  1. When the taxpayer marks FS box 1 only:

    If there is one name in the caption and one signature and Then
    A spouse's exemption is claimed on line 6b or 6c, 1. Circle FS box 1 and edit FS "6" .

    2. Delete the spouse's exemption from positions 2–7 and edit an "X" to the left of the spouse's name on line 6c, if present.
    A spouse's date of death is within the tax period of the return, 1. Circle FS box 1 and check FS box 2.

    2. Edit the spouse's name to the caption or correspond if missing.
    Note: Also see the decedent return editing information in IRM 3.11.3.10.
    None of the conditions above apply, Take no action.

3.11.3.12.2.2  (01-01-2008)
FS Box 2 Marked

  1. When the taxpayer marks FS box 2 only:

    If there: And Then
    Is only one signature and a spouse's exemption is claimed on line 6b or 6c, There is no S–TIN present, Correspond for the spouse's missing signature and TIN.
    Are two signatures and a spouse's exemption is claimed on line 6c, There is no S–TIN present, 1. Edit spouse to the caption.
    2. Edit an "X" to the left of spouse's name on line 6c.*
    Are two names in the caption and the spouse's date of death is 2005 or 2006, An exemption is present in positions 2, 5, or 6, 1. Circle FS box 2 and check FS box 5.
    2. Circle the deceased spouse's name and TIN in the caption.
    (See Figure 3.11.3–55.)
    Are no conditions above that apply,   Take no action.
    * Do not code the spouse as an exemption and delete the spouse's exemption when claimed in exemption positions 2 through 7.

    Figure 3.11.3-55

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3.11.3.12.2.3  (01-01-2008)
FS Box 3 Marked

  1. When the taxpayer marks FS box 3 only and spouse's exemption is claimed on line 6b or 6c:

    If there And Then
    Is only one name in the caption, The spouse has no income, 1. Circle FS box 3 and edit FS "6" .
    2. Edit an "X" to the left of the spouse's name if entered on line 6c.*(See Figure 3.11.3–56.)
    Is only one name in the caption, The spouse has income, Correspond for the correct FS.
    Are two names in the caption, two signatures,   1. Circle FS box 3 and check FS box 2.
    2. Edit an "X" to the left of the spouse's name if entered on line 6c.*
    *Do not code the spouse as an exemption. Delete the spouse's exemption when claimed in exemption positions 2 through 7.

    Figure 3.11.3-56

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3.11.3.12.2.4  (01-01-2008)
FS Box 4 Marked

  1. When the taxpayer marks FS box 4 only:

    If Then
    A spouse's exemption is claimed on line 6b or 6c and
    no other dependents are listed or claimed on line 6c,     		1. Circle FS box 4 and edit FS "6" .
    2. Edit an "X" to the left of the spouse's name if entered on line 6c and delete the spouse's name if in the caption. * (See Figure 3.11.3–57.)