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Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis

Section 3. Individual Income Tax Returns (Cont. 7)

3.11.3  Individual Income Tax Returns (Cont. 7)

3.11.3.41 
Schedule H—Household Employment Taxes

3.11.3.41.8  (01-01-2008)
Line 8—Total Social Security, Medicare, and Income Taxes

  1. Compute line 8 when it is blank by subtracting line 7 from line 6.

3.11.3.41.9  (01-01-2008)
Schedule H—FUTA Indicator (FIN Code)

  1. Edit the FUTA Indicator (FIN) Code under the "Yes/No" boxes in Part II on page 2 of Schedule H.

  2. Do not edit a FIN Code when Part II has no significant money entries.

  3. Edit the FIN Code based on the taxpayer's answers to questions 10, 11, and 12 in Part II of Schedule H.

  4. Take no action when all of the questions are answered "Yes" . (See Figure 3.11.3–140.)

  5. Code the FIN as "1" when any of the questions are answered "No" . (See Figure 3.11.3–140.)

  6. Refer to Sections A and B in Part II of the Schedule H when the conditions in (4) or (5) are not met (i.e., all blank or a combination of "yes" entries and blank entries by the taxpayer).

    1. Take no action when only Section A has entries.

    2. Code the FIN as "1" when only Section B has entries or when both sections have entries. (See Figure 3.11.3–140.)

    Reminder:

    Delete Section A when both Sections A and B have entries.

    Figure 3.11.3-139

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

    Figure 3.11.3-140

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

3.11.3.41.10  (01-01-2008)
Line 13—FUTA State Code

  1. Circle all states when more than one State Code or state name is present on line 13. (See Figure 3.11.3-141).

    Figure 3.11.3-141

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

  2. Edit the State Code for the taxpayer's address listed in the entity portion of the return when there are no State Codes or state names present. (See Figure 3.11.3-141)

3.11.3.41.11  (01-01-2008)
Line 14—FUTA State Reporting Number

  1. Take no action when the state reporting number is missing.

  2. Circle the State Code on line 13 when the taxpayer has listed more than one state reporting number on line 14.

  3. "X" the state reporting number when lines 13, 16, and 17 are all blank.

3.11.3.41.12  (01-01-2008)
Line 15—FUTA Contributions Paid

  1. "X" line 15 when the taxpayer has written "0% rate" or "zero percent rate" as the only entry.

3.11.3.41.13  (01-01-2008)
Line 18—column (a), FUTA State Code

  1. A valid State Code must be present or edited when there are significant money amounts entered on lines 21 or 25. (See Exhibit 3.11.3–9 for a list of all State Codes.)

  2. Edit the State Codes to line 18, column (a) when the taxpayer writes "see attached" and there are one or two State Codes present on the attachment.

  3. Circle the State Code(s) or state name(s) on line 18, column (a) when more than two are present on the return or attachments.

  4. Edit the State Code for the taxpayer's address listed in the entity portion of the return when there are no State Codes or state names present.

  5. Edit the State Code from line 18, column (a), row 1 to line 18, column (a), row 2 when both of the following conditions are present:

    1. There is a State Code and a state reporting number in row 1, line 18, and

    2. There is a state reporting number in row 2, without a corresponding State Code.

    Note:

    Also see the instructions in IRM 3.11.3.41.17 for editing the Multiple ID Indicator. (See Figure 3.11.3–142).

    Figure 3.11.3-142

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

3.11.3.41.14  (01-01-2008)
Line 18—column (b), FUTA State Reporting Number

  1. Take no action when the state reporting number is missing.

  2. "X" the state reporting number when lines 18a, 21, and 25 are all blank.

3.11.3.41.15  (01-01-2008)
Line 19—column (I), FUTA Contributions Paid

  1. "X" line 19 when the taxpayer has written "0% rate" or "zero percent rate" as the only entry.

3.11.3.41.16  (01-01-2008)
Line 20—FUTA Total Tentative Credit

  1. Compute and enter line 20 when it is blank by adding lines 19(h) and 19(i).

    1. If line 19(h) and 19(i) are also blank, compute line 20 by adding lines 18(h) and 18(i).

    2. If line 18(h) and 18(i) are blank, take no action.

3.11.3.41.17  (01-01-2008)
Schedule H—Multiple ID Indicator (MID Code)

  1. Edit the Multiple ID Indicator (MID) Code in the right-bottom margin of page 2 of the Schedule H.

  2. Edit the MID as a "1" when Line 18 contains multiple reporting numbers with the same state code present or edited. (See Figure 3.11.3–142.)

3.11.3.41.18  (01-01-2008)
Loose Schedule H

  1. Taxpayers who are not required to file Form 1040/A/EZ may still be required to file Schedule H. These taxpayers will file Schedule H alone.

    If a "loose" Schedule H is received Then
    With a payment, The Deposit function will indicate "Loose Schedule H" on the form and forward it to Code and Edit.
    Without a payment, Receipt and Control will route the Schedule H directly to Code and Edit.

  2. Route loose Schedules H to Receipt and Control, Media Transport Unit when:

    • "TRUST" or "ESTATE" is noted in the caption, or

    • If an EIN and a BMF name line are present.

    Note:

    Work leaders will review all forms to insure transshipment is required before forwarding to the Media Transport Unit.

  3. Some processing procedures for loose Schedules H depend on whether the Schedule H is being processed before or after April 15, 2008.

  4. When a "loose" Schedule H is received on or before April 15, use the following criteria to determine whether to correspond or process the schedule:

    If Line 28 is ... And Then
    Answered "Yes" ,   Correspond.
    Answered "No" , Part IV is missing the signature, Correspond.
    Answered "No" , Part IV has a signature present, Dummy a Form 1040, following the procedures in (7) below.
    Blank, Part II contains entries, Correspond.
    Blank, Part I contains entries, Part II is blank, and Part IV has a signature present Dummy a Form 1040, following the procedures in (7) below.
    Blank, Part II is blank and the signature is missing in Part IV, Correspond.

  5. When correspondence is required in (4) above, use the following procedures for corresponding with the taxpayer using Notice 1207.

    1. Enter the taxpayer's complete mailing address in the caption of Schedule H from the part IV address area of Schedule H.

    2. Attach Notice 1207 to Schedule H immediately below the caption area.

    3. Date stamp the Notice 1207 with the current date. Use any IRS date stamp other than a received date stamp.

    4. Remove the Schedule H from the batch and place it in the designated area.

  6. When a "loose" Schedule H is received after April 15th, process the Schedule H with a "dummy" Form 1040. Dummy a Form 1040 following the instructions in (7) below.

  7. Prepare a "dummy" Form 1040 for a loose Schedule H when required to do so. Follow these procedures when preparing a dummy Form 1040:

    1. Complete the caption information using the information from the Schedule H name line and from the Part IV address area of Schedule H.

    2. Edit FS "1" or "2" , based on the Schedule H name line.

      Note:

      Do not edit the DSI code.

    3. Edit lines 62, 63, and 76, Form 1040, from the Schedule H tax total. (If Part II was not completed, use the amount from line 8, Schedule H. If Part II was completed, use the amount from line 27, Schedule H.)

    4. Edit CCC "3" .

    5. Edit RPC "Y" .

    6. Correspond for a signature if the Schedule H is unsigned.

  8. When a loose Schedule H is received for a future tax period (i.e., TY08) send the Schedule H back to the taxpayer with Notice 1208.

    1. Enter the taxpayer's complete mailing address in the caption of Schedule H from the part IV address area of Schedule H.

    2. Attach Notice 1208 to Schedule H immediately below the caption area.

    3. Date stamp the Notice 1208 with the current date. Use any IRS date stamp other than a received date stamp.

    4. Remove the Schedule H from the batch and place it in the designated area.

  9. Refer to the loose Schedule H prior year editing instructions in IRM 3.11.3.58.3.2.8.1 when the loose Schedule H is for a prior tax year.

  10. If a current year loose Schedule H is marked "amended" , "revised" , or "superceding" , follow the instructions below:

    1. Research the tax period for a TC150. If TC150 has posted, edit "TC150" in the upper left corner and route to Accounts Management.

    2. If research determines no TC150 has posted, dummy a current year Form 1040.

  11. If a current year loose Schedule H contains no money amount entries, give the Schedule H to your work leader. The work leader will dispose of the loose Schedule H in accordance with classified waste procedures.

3.11.3.42  (01-01-2008)
Form 8812—Additional Child Tax Credit

  1. The instructions provided in this subsection of the manual are for editing Form 8812.

  2. The following lines on Form 8812 are T-Lines and T-COMPUTE lines:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    Note:

    Do not "X" Form 8812 if a significant entry is present on line 1 of less than ≡ ≡ ≡ ≡ and there is no entry on Line 7.

3.11.3.42.1  (01-01-2008)
Form 8812, Editing Procedures

  1. Edit Sequence Code "47" in the upper-right margin when it is not preprinted.

  2. Only one Form 8812 can be processed. If more than one is attached, combine related T-Line amounts onto one Form 8812 and delete those not used.

  3. Enter the total Social Security and Medicare tax amounts from all Forms W–2 (boxes 4 and 6) or attachments on line 7 when both of the following conditions are present (See Figure 3.11.3–143.):

    • Line 1 is ≡ ≡ ≡ ≡ or more, and

    • Line 7 is blank, dash, or zero and there is an amount on Line 68, Form 1040 (Line 41 Form 1040A).

  4. If you can determine all income is from self-employment or if there is an indication the taxpayer has filed Form 4029, take no action.

  5. If unable to edit line 7 using the instructions above, correspond when line 1 is ≡ ≡ ≡ ≡ or more, line 6 is less than line 3 and the Yes box on line 6 is checked.

    Figure 3.11.3-143

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

3.11.3.43  (01-01-2008)
Form 8606—Nondeductible IRAs

  1. The instructions provided in this subsection of the manual are for editing Form 8606.

  2. The following lines on Form 8606 are T-Lines and T-COMPUTE lines:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

3.11.3.43.1  (01-01-2008)
Form 8606, Editing Procedures

  1. Only two Forms 8606 can be processed. One Form 8606 for each of:

    • Primary Taxpayer

    • Secondary Taxpayer

  2. The Sequence Code is edited in the upper-right corner of page 1. Enter Sequence Code "48" when only one processable Form 8606 is present and the Sequence Code is not preprinted.

  3. "X" Form 8606 when there are no significant T-Line entries present.

  4. When two processable Forms 8606 are present—one for the primary taxpayer and one for the secondary taxpayer—edit the Sequence Code (See Figure 3.11.3–144) as follows:

    1. Enter Sequence Code "48" for the primary taxpayer when it is not preprinted.

    2. Enter Sequence Code "49" for the secondary taxpayer.

  5. Combine multiple Forms 8606 when there is more than one Form 8606 for any one taxpayer.

  6. When one Form 8606 is submitted for two taxpayers take one of the following actions:

    1. Allocate each taxpayer's amounts to separate dummy Forms 8606. "X" the Form 8606 with the combined taxpayer liability.

    2. Correspond for the correct allocation when it cannot be determined.

3.11.3.43.2  (01-01-2008)
Form 8606—Name Line

  1. Enter or perfect the name line so that only one taxpayer name is present.

  2. Search the return and attachments, if necessary, to determine the correct name.

3.11.3.43.3  (01-01-2008)
Spousal Indicator

  1. The Spousal Indicator is edited to the left of the form title.

  2. If the return is FS "2" edit the form as follows:

    1. If Form 8606 is for the primary taxpayer, edit Spousal Indicator "1" .

    2. If Form 8606 is for the secondary taxpayer, edit Spousal Indicator "2" .(See Figure 3.11.3–144.)

    Reminder:

    Always match the Spousal Indicator to the correct taxpayer.

    Figure 3.11.3-144

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

3.11.3.44  (01-01-2008)
Form 8863 - Education Credits (Hope and Lifetime Learning Credits)

  1. The instructions provided in this subsection of the manual are for editing Form 8863.

  2. The following lines on Form 8863 are T-Lines and T-COMPUTE lines:

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

3.11.3.44.1  (01-01-2008)
Form 8863 - Editing Procedures

  1. Edit Sequence Code "50" in the upper right margin if not preprinted.

  2. Only one Form 8863 can be processed.

    1. Process the first one only.

    2. "X" those forms not used.

3.11.3.44.2  (01-01-2008)
Form 8863, Part I - Hope Credit

  1. Edit the Name Control and/or SSN in Parts I and II, if present, from line 6c or from the caption area of Form 1040 or from Form 1098-T, if present - when it can be determined for whom the credit is being claimed.

    Note:

    Correspond if the Name Control and SSN cannot be perfected, or if it cannot be determined for whom the credit is being claimed.

3.11.3.44.3  (01-01-2008)
Form 8863, Part II - Lifetime Learning Credit

  1. Edit the Name Control and/or SSN in Parts I and II, if present from line 6c or from the caption area of Form 1040 or from Form 1098-T, if present - when it can be determined for whom the credit is being claimed.

    Note:

    Correspond if the Name Control and SSN cannot be perfected, or if it cannot be determined for whom the credit is being claimed.

3.11.3.45  (01-01-2008)
Form 4952, Investment Interest Expense Deduction

  1. The instructions provided in this subsection of the manual are for editing Form 4952.

  2. The following lines on Form 4952 are T-Lines and T-COMPUTE lines:

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

3.11.3.45.1  (01-01-2008)
Form 4952, General Instructions

  1. Edit Sequence Code "51" in the upper right margin when not preprinted.

  2. Only one Form 4952 can be processed. .

    1. Process the first one only.

    2. "X" those forms not used.

3.11.3.45.1.1  (01-01-2008)
Line 4e - Gain from Disposition of Property

  1. Edit to line 4e an amount from the left of line 4e when the taxpayer has written in a different amount on the dotted portion of that line.

3.11.3.46  (01-01-2008)
Form 8889, Health Savings Accounts

  1. Up to two Forms 8889 may be processed. Edit Sequence Code "52" (for the primary taxpayer) and/or "53" (for the secondary taxpayer) in the upper-right margin if not preprinted.

    Note:

    Edit Sequence Code "52" in the upper-right margin if not pre-printed AND there is only one Form 8889 attached and it is not possible to determine which taxpayer is filing Form 8889. DO NOT correspond.

  2. The following lines on Form 8889 are T-lines and T-COMPUTE lines:

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

3.11.3.47  (01-01-2008)
Form 8880, Credit for Qualified Retirement Savings Contributions

  1. Edit Sequence Code "54" in the upper-right margin if not preprinted.

  2. The following lines on Form 8880 are T-Lines and T-COMPUTE lines:

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

  3. Combine related T-line amounts when multiple Forms 8880 are attached.

3.11.3.48  (01-01-2008)
Form 8888, Direct Deposit of Refund

  1. Edit Sequence Code "56" in the upper-right margin if not preprinted.

  2. The following lines on Form 8888 are T-Lines and T-COMPUTE Lines:

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

3.11.3.49  (01-01-2008)
Form 8917, Tuition and Fees Deduction

  1. Edit Sequence Code "60" in the upper-right margin if not preprinted.

  2. The following lines on Form 8917 are T-Lines and T-COMPUTE Lines:

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

  3. Edit the Name Control and/or SSN in Part I, if present, from line 6c or from the caption area of Form 1040 or from Form 1098-T, if present when it can be determined for whom the credit is being claimed.

    Note:

    Correspond if the name Control and SSN cannot be perfected, or if it cannot be determined for whom the credit is being claimed.

3.11.3.50  (01-01-2008)
Form 8919, Uncollected Social Security and Medicare Tax on Wages

  1. Edit Sequence Code "61" in the upper-right margin if it is not preprinted. If two Forms 8919 are filed with a FS 2 return, edit Sequence Code "62" on the second Form 8919 if it is not preprinted.

  2. The following lines on Form 8919 are T-Lines and T-COMPUTE lines:

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

  3. Edit the TIN from the caption on Form 1040 when the TIN is missing, illegible, or other than nine digits. If the TIN is not present in the caption, search Form(s) W–2 and other attachments for the missing TIN. Correspond if TIN cannot be perfected.

3.11.3.51  (01-01-2008)
Form 1040A

  1. The instructions provided in this subsection of the manual are for editing pages 1 and 2 of the Form 1040A. These instructions include:

    • General editing procedures

    • Income and adjustments to income (lines 7 through 20)

    • Adjusted Gross Income (line 21)

    • Tax computation (lines 23 through 28)

    • Credits (lines 29 through 34)

    • Advanced Earned Income Credit payments (line 36)

    • Total Tax (line 37)

    • Payments (lines 38 through 42)

    • Refund or amount owed (lines 44 through 46)

    • Estimated Tax Penalty (line 47)

    • Third Party Designee

    • Signature

    • Preparer information

  2. All numbered lines on Form 1040A are transcribed, except for the following lines:

    • Line 22

    • Lines 24 through 26

    • Lines 35

    • Line 43

  3. There are also nine T–COMPUTE lines on Form 1040A. These are:

    • Line 15—Total income

    • Line 20—Total Adjustments

    • Line 21—Adjusted Gross Income

    • Line 27—Taxable income

    • Line 34—Total Credits

    • Line 37—Total tax

    • Line 42—Total payments

    • Line 44a—Refund amount

    • Line 46—"Amount You Owe"

  4. Refer to the Current Year Job Aid (2431-009) for an illustration of all Form 1040A T–lines and T–COMPUTE lines and all related transcribed schedules, dollars and cents editing requirements.

3.11.3.51.1  (01-01-2008)
Form 1040A, General Information

  1. Refer to the following instructions when the taxpayer attaches any of the following:

    Form / Schedule Reference
    Schedule R / Schedule 3 See IRM 3.11.3.21.
    Form 2441 / Schedule 2 See IRM 3.11.3.25.
    Form 8615 See IRM 3.11.3.35.
    Schedule EIC See IRM 3.11.3.40.
    Form 8812 See IRM 3.11.3.42.
    Form 8606 See IRM 3.11.3.43.
    Form 8863 See IRM 3.11.3.44.
    Form 8880 See IRM 3.11.3.47.
    Form 8888 See IRM 3.11.3.48.
    Form 8917 See IRM 3.11.3.49.

    Note:

    References will only be made to the Form 1040 schedule or form but will apply to the Form 1040A forms and schedules as well.

  2. Taxpayers may substitute the Form 1040 forms or schedules for the required Form 1040A schedule. Treat these forms or schedules as if they were the appropriate Form 1040A schedule and follow the instructions for perfecting them. These substitutions are:

    • Schedule B from the Form 1040 for Schedule 1

    • Form 2441 from the Form 1040 for Schedule 2

    • Schedule R from the Form 1040 for Schedule 3

    Note:

    References will only be made to the Form 1040A schedule or form but will apply to the Form 1040 forms and schedules as well.

  3. Edit RPC "L" when there are no significant entries present—or edited—on any transcribed lines 7 through 47.

    Reminder:

    Always edit the DSI when applicable.

  4. Edit RPC "V" when the tax form is computer generated. Computer-generated forms are identified by a three-alpha character software code in the bottom margin of page 1 or 2.

  5. Some special conditions on returns will require special editing procedures. Taxpayers are instructed to note certain conditions on the return which you must identify. Edit these returns using instructions in the "Special Situations and Returns" subsection. These special conditions are:

    Special Situations IRM Reference
    Combat Zone and Other Military Operations 3.11.3.7.1.1
    Examination Case 3.11.3.7.1.2
    Fiduciary Relationships (Minor Child and POA) 3.11.3.7.1.3
    Frivolous Filer/Non-Filer Returns 3.11.3.7.1.4
    Hardship 3.11.3.7.1.5
    Killed in Terrorist Action (KITA) 3.11.3.7.1.6
    Natural Disaster/Emergency Relief Program 3.11.3.7.1.7
    Refund Schemes 3.11.3.7.1.8

  6. Some types of returns will require special editing procedures. Edit the returns using the instructions in the "Special Situations and Returns" subsection. These special returns are:

    Special Returns IRM reference

    Amended
    Blank
    Incomplete Return
    Blocked or Deferred Income
    Correspondence Imaging System (CIS Returns)
    Combined Tax Liability
    Community Property
    Injured Spouse
    Innocent Spouse
    International
    Joint Committee
    Misblocked
    Misfiled
    Re-input
    Secured by Collections
    Short Period
    Substitute For a Return (SFR)
    52–53 Week
    3.11.3.7.2.1
    3.11.3.7.2.2
    3.11.3.7.2.3
    3.11.3.7.2.4
    3.11.3.7.2.5
    3.11.3.7.2.6
    3.11.3.7.2.7
    3.11.3.7.2.8
    3.11.3.7.2.9
    3.11.3.7.2.10
    3.11.3.7.2.11
    3.11.3.7.2.12
    3.11.3.7.2.13
    3.11.3.7.2.14
    3.11.3.7.2.15
    3.11.3.7.2.16
    3.11.3.7.2.17
    3.11.3.7.2.18

  7. Refer to the decedent return instructions in tridoc 3.11.3.10 of this IRM when any of the following are present:

    • The word "Deceased" is written on the return

    • A date of death is found on the return

    • "DECD" is included on the preprinted label

    • "Surviving spouse" is written in the caption or the signature area

    • There is any other