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Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis

Section 10. Revenue Receipts

3.11.10  Revenue Receipts

3.11.10.1  (01-01-2008)
Revenue Receipts Overview

  1. This Section provides instructions for general processing actions to be taken on input documents.

3.11.10.1.1  (01-01-2008)
Document Perfection

  1. The purpose of Document Perfection is to code and perfect (edit) documents being input to the Automated Data Processing System (ADP) to make them readily adaptable to computer processing and to identify and properly dispose of accompanying attachments.

  2. Generally, it is not the purpose of Document Perfection to mathematically verify or check the validity of the documents being processed. The computer will normally perform this function if the documents are coded and edited as prescribed in the applicable parts of this Section.

  3. This manual is your main source of information in coding and editing. You will also find procedures in IRM 3.0.273, Administrative Reference Guide, which contains general and basic administrative procedures.

  4. The following manuals or documents may be used as resources:

    • IRM Section 3.8.44, Campus Deposit Activity, in IRM 3.8, Deposit Activity.

    • IRM Section 3.8.45, Manual Deposit, in IRM 3.8, Deposit Activity.

    • IRM Section 3.11.212, Applications for Extension of Time to File, in IRM 3.11, Returns and Document Analysis.

    • IRM 2.3, IDRS Terminal Inquiries.

    • IRM 2.4, IDRS Terminal Input.

    • Document 6209, IRS Processing Codes and Information.

    • Document 7071, IMF Name Control Job Aid.

    • Document 7071-A, BMF Name Control Job Aid.

    • Document 7475, State Abbreviations, Major City Codes (MCC), and Address Abbreviations.

3.11.10.1.2  (01-01-2008)
Taxpayer Advocate Service Case Procedures, National Service Level Agreements (SLAs)

  1. The Taxpayer Advocate Service (TAS) has Service Level Agreements (SLAs) with W&I, SB/SE, LMSB, TE/GE, CI, and Appeals to ensure that standards are established within the business operating divisions/functions to process TAS casework when the authority to complete transactions rests with the division/function. The SLAs include specific actions to take on TAS referrals and specific timeframes for completing those actions.

  2. The SLAs can be found at: http://tasnew.web.irs.gov/index.asp?pid=865.

3.11.10.2  (01-01-2008)
Individual/Business Master File On-Line and Return View

  1. Individual/Business Master File On-Line (IMFOL/BMFOL/EMFOL) and Return View (RTVUE/BRTVU/ERTVU) provide on-line research of Master File account and return data.

  2. Since Master File does not carry all information available on the IDRS screen displays (IDRS notice status, case control information, pending transactions, etc.), it is imperative that IDRS research be initiated before accessing Master File information via IMFOL/BMFOL/EMFOL or RTVUE/BRTVU/ERTVU. Also, IDRS input command codes that will cause a change in Master File data cannot be preceded by the above command codes.

  3. These command codes should be used to research entity and/or tax data which may be available on IDRS. In most cases, the response will appear on the screen in five seconds or less. This will negate the need for MFTRA/ESTAB requests in some cases.

  4. IMFOL/BMFOL/EMFOL accesses IMF/BMF/EPMF and allows several screen displays based on an input definer code. These will include:

    1. An index screen which shows whether a specific tax period is available on-line or not. The index screen also includes a "balance due" field showing if the account is in debit, credit, or zero balance. (I)

    2. A summary screen which displays the information in (4)(a) plus freeze codes and tax module codes. (B)

    3. A screen which shows entity type information (similar to INOLE). (I&B)

    4. A screen which has specific data from the tax account (similar to TXMOD and MFTRA). (I&B)

    5. An adjustment transaction screen which includes detailed information about adjustment transactions input. (I&B)

    6. A vestigial or retention register screen which shows what modules have been moved to the retention register and when for a specific Taxpayer Identification Number (TIN). (I&B)

    7. A posted TC150/154 screen which displays posted data for a specific TIN/MFT and tax period. (I&B&E)

    8. A status history screen which includes extension to file data. (I&B)

    9. An entity FTD screen which displays Federal Tax Deposit information for a specific TIN/MFT and tax period. (B)

    10. A last period satisfied screen which displays general tax data for last period satisfied for a specific TIN. (B)

    11. An exempt organization screen which displays exempt organization data for a specific TIN/MFT and period. (B)

    12. A Return CAWR screen which displays Combined Annual Wage Reporting (CAWR) information for a specific TIN/MFT and tax period. (B)

    13. An audit history screen which displays any previous audit information for a specific TIN/MFT and tax period. (B)

    14. A help screen which displays information to assist in using IMFOL/BMFOL. (I&B)

  5. RTVUE accesses the Return Transaction File (RTF). It contains all edited, transcribed, and error corrected data from data entry lines of Form 1040 series returns and related forms and scheduled files in the current processing year (PY) including late filed returns and two prior years. This command code requires a definer to access a particular screen and has a summary screen for each return.

  6. BRTVU, with definers, is used to access data that was computer generated and/or transcribed to individual line items from BMF returns and related forms/schedules.

  7. ERTVU, with definers, is used to access data that was computer generated and/or transcribed to individual line items from the Form 5330, Return of Initial Excise Taxes Related to Employee Benefit Plans, TC 154 (prior to January 2001).

  8. For further explanation of the screen displays and applicable definer codes, refer to IRMs 2.3, IDRS Terminal Inquiries, and 2.4, IDRS Terminal Input.

3.11.10.3  (01-01-2008)
Electronic Federal Tax Payment System (EFTPS) Payment Indicator

  1. Some business taxpayers are required to make their federal tax deposits electronically. The EFTPS Payment Indicator is generated on electronic payments to prevent assessment of a 10 percent penalty.

  2. Individual taxpayers can pay taxes electronically by direct debit (automatic withdrawal) or credit card. An EFTPS Indicator is also generated for these payments.

  3. Enter the EFTPS Payment Indicator on any electronic payment that is being re-input or transferred on a paper document.

  4. Enter "1" in the lower right corner of any revenue receipts document for a payment that was originally processed electronically. Electronic payments can be identified from the original DLN or other information on the source document.

    1. EFTPS payments are numbered with File Location Code (FLC) 81 and Document Code 19. Each EFTPS payment will include a 15-digit EFT number, or 17-digits with a leading "29" .

      Note:

      EFTPS payments prior to July 1, 2005, may have FLC 71 or 72.

    2. Taxlink payments are numbered with file location code 65, document code 97.

    3. FedTax payments are numbered with file location code 16, document code 19.

3.11.10.4  (01-01-2008)
General Editing Guidelines—Error Resolution System Coding

  1. The Document Perfection tax examiner will have the first opportunity to identify a document having a problem which requires correspondence, research or other action in order to make the return processable.

  2. The tax examiner will determine the kind of action required and assign an ERS Action Code to the document. This code will indicate whether correspondence, research, or some other type of action is needed. See (7) for a list of ERS Action Codes.

  3. Enter the ERS Action Code in the bottom left margin of the document, preceded by the letters "AC." (See Figure 3.11.10-1).

    Figure 3.11.10-1

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

    ERS Action Code 320 Entered In Bottom Left Margin

  4. For routing within the campus (in-house research), each action code will generally be sufficient with no further explanations. For "other research" , a note of explanation will need to be attached to the return.

  5. The action code assigned by Document Perfection will be transcribed into the record of the input document. The presence of a valid action code will place the record in the suspense inventory, either workable or unworkable.

  6. Only one action code may be assigned at a time to a record. The priority of the action codes will be 310, 320, 4XX, 6XX, 3XX, 2XX.

  7. The following is a complete list of ERS Action Codes. Determine the action code by the description, not by the length of the suspense period.


     
    Action Code and
    Description     		Workday
    Suspense
    Period
     
    Function Used In
    001 Input Document 0 EC
    211 First Correspondence 40 CE,EC,S
    212 Second Correspondence 25 CE,EC,S
    213 Correspondence Other Than Taxpayer 40 CE,EC,S
    215 International Correspondence (ACI) 45 CE,EC,S
    225 Signature Only - Regular Correspondence 40 CE, EC, S
    226 Signature Only - International Correspondence 45 CE, EC, S
    310 Statute Control 10 CE,EC,S
    320 Entity Control 10 CE,EC,S
    331 Protest Review 3 CE,EC
    332 QRDT Review 3 CE,EC
    333 Prompt Audit 10 CE,EC,S
    334 Joint Committee 10 CE,EC,S
    335 Protest Case 10 CE,EC,S
    336 QRDT Case 10 CE,EC,S
    337 Other CID 10 CE,EC,S
    341 Manual Refund 10 CE,EC,S
    342 Credit Verification 10 CE,EC,S
    343 Other Accounting 10 CE,EC,S
    344 Manual Refund by ERS 0 EC
    351 TIN Research 0 EC,S
    352 Name Research 3 CE,EC,S
    353 Address Research 3 CE,EC,S
    354 Filing Requirements Research 3 CE,EC,S
    355 Other MFTRA Research 3 CE,EC,S
    360 Other In-House Research 10 CE,EC,S
    383 1040EZ Audit Code 0 CE
    410 Technical Assistance 0 EC
    420 Management Suspense—A 5 CE,EC,S
    430 Management Suspense—B 10 CE,EC,S
    440 Management Suspense—C 15 CE,EC,S
    450 Management Suspense—D 20 CE,EC,S
    460 Management Suspense—E 25 CE,EC,S
    480 Early Filed Return 150 CE,EC,S
    490 System Problem 5 EC,S
    510 Missing Document 0 CE
    511 Missing Document 1st Suspense 25 EC,S
    512 Missing Document 2nd Suspense 20 S
    513 Missing Document 3rd Suspense 20 S
    515 Missing Document Short Term 5 EC,S
    550 Mag. Tape Attachment 0 CE
    551 Mag. Tape Inconsistent Data 0 CE
    610 Renumber 0 CE,EC
    611 Remittance Renumber 0 S
    620 NMF/Non-ADP 0 CE,EC
    630 Reinput 0 EC
    640 Void 0 CE,EC
    650 International (Foreign) 0 CE,EC
    CE = Code & Edit
    S = Suspense Correction
    EC = Error Correction

3.11.10.5  (01-01-2008)
Document Perfection General Instructions

  1. All Revenue Receipt Documents must contain a Name Control, TIN, tax period, MFT Code, transaction code (TC), transaction date, and transaction amount.

    Note:

    MFTs 46, 74 and 76 must contain a plan/report number)

  2. These documents may also contain a secondary transaction code, secondary transaction amount, tertiary (third) transaction code, and a tertiary transaction amount.

3.11.10.5.1  (01-01-2008)
Name Control/Check Digit

  1. The check digits consist of two alpha characters present on an IRS preprinted label or an IRS computer generated notice. (See Figure 3.11.10-2).

    Figure 3.11.10-2

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

    Check Digits On IRS Preprinted Label

  2. They are printed to the immediate left or right of the TIN with the exception of Form 4907, TDA/Taxpayer Delinquent Account, where they appear in the general entity area. (See Figure 3.11.10-3)

    Figure 3.11.10-3

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

    Check Digit On Form 4907 (located in entity area)

    1. Underline the check digits if present.

      Exception:

      Circle out the check digits if the taxpayer identification number has been altered. In that case, underline the Name Control.

    2. If check digits are not present, underline the Name Control using the following general procedures. Refer to Document 7071, IMF Name Control Job Aid, or Document 7071-A, BMF Name Control Job Aid, for the specific Name Control procedures.

      Note:

      See IRM 3.11.10.8.2 for 1040-ES instructions.

  3. The Name Control consists of no more than four characters and is underlined if no check digits are present. (See Figure 3.11.10-4).

    Figure 3.11.10-4

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

    Underlined Name Control (No Check Digits Present)

  4. The valid characters for the Name Control are alpha, numeric, ampersand (&), hyphen (-), and blank.

  5. If the document is IMF, or BMF MFT 13, 17, 51, 52, 58, 63, 76, or 78 with a Social Security Number (SSN): (See Figure 3.11.10-5).

    1. The first character of the Name Control must be alphabetic.

    2. The remaining characters may be alpha, hyphen, ampersand or blank.

    3. No character may follow a blank.

    Figure 3.11.10-5

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

    Individual Name Control

  6. If the document is BMF with an EIN:

    1. The first character may be alpha or numeric.

    2. The remaining characters may be alpha, numeric, hyphen, ampersand, or blank.

    3. No character may follow a blank. (See Figure 3.11.10-6).

      Reminder:

      BMF MFT 13, 17, 51, 52, 58, 63, 76, or 78 may contain an SSN.

    Figure 3.11.10-6

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

    Business Name Control

  7. If a name is not present or the Name Control cannot be determined, check attachments for a valid name/Name Control. If a Name Control cannot be determined, edit the document with Action Code 320.

3.11.10.5.2  (01-01-2008)
Taxpayer Identification Number (TIN)

  1. The Taxpayer Identification Number consists of nine digits and must be present.

  2. If the TIN is an Employer Identification Number (EIN):

    1. It may not be all zeros (0) or all nines (9).

    2. The first two digits may not be 07–09, 17–19, 28–29, 49, or 89. (See Figure 3.11.10-7)

    Figure 3.11.10-7

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

    Employer Identification Number

  3. If the TIN is a Social Security Number (SSN);

    1. It may not be all zeros (0), or all nines (9).

    2. Valid range for the first three digits are 001–899.

    3. If the SSN begins with a 9 (temporary SSN assigned by IRS), the 4th and 5th digits must be 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, 70–80, or 89.

    4. If the BMF MFT is 13, 17, 58, 63, 76 or 78, edit with TIN-Type Indicator "0" following the TIN/SSN.

      Note:

      MFTs 13, 17 and 76 can have an EIN or SSN.

    5. If the TIN is missing or invalid, search the document and attachments for another TIN. If found edit it in the proper position for transcription.

    6. If there is no valid TIN present, edit Action Code 320.

3.11.10.5.3  (01-01-2008)
Tax Period

  1. The tax period is a six digit element representing the year and month in which the tax period ended, in most cases.

  2. When it requires editing, it is edited in YYMM format.

  3. It is not necessary to edit a tax period if the document is for the current calendar year. (See Figure 3.11.10-8).

    Figure 3.11.10-8

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    Current Calendar Year—No Editing Necessary

  4. It is necessary to edit a tax period for all fiscal and prior year documents. (See Figure 3.11.10-9).

    Figure 3.11.10-9

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

    Fiscal Year Editing

  5. In addition, the following specific topics are discussed in this section.

    1. Editing a Calendar Year. See Section 3.11.10.5.3.1 for further information.

    2. Editing a Fiscal Year. See Section 3.11.10.5.3.2 for further information.

    3. Editing a Prior Year. See Section 3.11.10.5.3.3 for further information.

    4. Special Instructions (BMF). See Section 3.11.10.5.3.4 for further information.

3.11.10.5.3.1  (01-01-2008)
Editing a Calendar Year

  1. If the document is for other than a current calendar year, edit the year and month in YYMM format to the right of the tax year designation in the top center of the form, or in the applicable area. (See Figure 3.11.10-10).

    Figure 3.11.10-10

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

    Non-Current Calendar Year Editing

  2. Unless it is clearly stated, all voucher forms should be considered for the current processing period.

3.11.10.5.3.2  (01-01-2008)
Editing a Fiscal Year

  1. A fiscal year is 12 full months ending in the last day of any month other than December. Edit the month and year in YYMM format on all fiscal year documents.

  2. Form 1041-ES, Estimated Income Tax for Estates and Trusts, payments are made on a quarterly basis for a calendar year. Therefore, do not edit this form for a month ending in 04 (due April 15), 06 (due June 15), or 09 (due September 15), the months these payments are due, unless specifically stated. (See Figure 3.11.10-11).

    Figure 3.11.10-11

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

    Current Quarter Ending—Do Not Edit

3.11.10.5.3.3  (01-01-2008)
Editing a Prior Year

  1. A document is considered a prior year if the tax period is eight months or more prior to the current date.

  2. Edit the prior year tax period on a document unless it is a pre-ADP tax period which must be processed as Non Master File (NMF). See (3) below.

  3. Pre-ADP tax periods are:

    1. IMF — prior to 196212. Exception: For MFT 29 or 55, prior to 197512

    2. BMF — prior to 196112.

      Exception:

      ;
      MFT 08 — prior to 200412.
      MFT 13 — prior to 198012.
      MFT 14 — prior to 200612.
      MFT 16 — prior to 199412.
      MFT 17 — prior to 200512.
      MFT 40 — prior to 200401.
      MFTs 46 and 76 — prior to 198412.
      MFT 49 - prior to 200602.
      MFT 74 — prior to 199101.

  4. If the tax period is Pre-ADP, edit Action Code 620 on the bottom left margin. (See Figure 3.11.10-12)

    Figure 3.11.10-12

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

    Action Code 620 Edited—Pre-ADP Tax Period

3.11.10.5.3.4  (01-01-2008)
Special Instructions (BMF)

  1. On MFT 51 (709) documents, the returns for 1971 through 1981 have a fiscal month ending of 03, 06, 09 and 12. For calendar year 1970 and prior and 1982 and later, the month is always 12.

  2. On MFT 09 (CT–1), tax periods from 196203 through 197512 must have a fiscal month ending of 03, 06, 09, or 12. On documents for 1976 and later, the ending month must be 12.

  3. On MFT 05 (1041), TC 660 (Estimated Tax Payment, Form 1041-ES) requires a tax period of 198712 or later. Any other transaction code with MFT 05 requires a tax period of 196112 or later.

  4. On MFT 08 (Forms 8804 and 8813) the tax period cannot be earlier than 200412.

  5. On MFT 13 (Form 8278) the tax period cannot be earlier than 198012.

  6. On MFT 14 (Form 944) the tax period cannot be earlier than 200612.

  7. On MFT 15 (Form 8752) the tax period cannot be earlier than 199012.

  8. On MFT 16 (Form 945) the tax period cannot be earlier than 199412.

  9. On MFT 17 (Form 8288) the tax period cannot be earlier than 200512.

  10. On MFT 40 (Form 8849 ) the tax period cannot be earlier than 200401.

  11. On MFTs 46 (Forms 8038 and 8328) and 76 (Form 5330) the tax period cannot be earlier than 198412.

  12. On MFT 49 (Form 8872 assessments) the tax period cannot be earlier than 200602.

  13. On MFT 74 (Form 5500 assessments) the tax period cannot be earlier than 199101.

3.11.10.5.4  (01-01-2008)
Master File Tax Account Codes (MFT)

  1. The MFT is a two digit code which is normally preprinted or manually entered during the preparation of in-house documents. (See Figure 3.11.10-13).

    1. The valid MFT codes for IMF are 29, 30, 31 and 55.

    2. The valid MFT codes for BMF are 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 33, 34, 36, 37, 40, 44, 46, 49, 50, 51, 52, 58, 60, 61, 62, 63, 64, 67, 74, 76, 77, and 78.

    Figure 3.11.10-13

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    Master File Tax (MFT) Code

  2. The MFT code must be compatible with the transaction code and the document code (from the DLN). See Exhibit 3.11.10-2 for compatible document codes and MFT codes, and Exhibit 3.11.10-3 for compatible transaction codes and MFT codes.

  3. Underline the correct MFT. Do not underline any NMF cross reference MFT codes.

  4. If the MFT code is "05" or "06" there must be a "05" or "06" in the upper right corner of the Form 813, Document Register, date box or in the upper right corner of the Form 3893, Re-Entry Document Control.

  5. MFTs 51 and 52 are valid for tax class 5, doc codes 17, 18, 19, 24, and 87.

  6. If the control document has been renumbered, the MFT must be compatible to the new DLN. See Exhibit 3.11.10-3. Edit the proper MFT.

  7. If the MFT code is not present on the control document, enter the MFT from the first document in the block.

3.11.10.5.5  (01-01-2008)
Report/Plan Number

  1. A Report/Plan Number consists of three digits and must be present if the MFT is 46, 74 or 76. The Report/Plan Number must be edited near the MFT block. If a report/plan number is not present, check attachments. See Figure 3.11.10-14.

    Figure 3.11.10-14

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    Report/Plan Number With MFT 76

3.11.10.5.6  (01-01-2008)
Transaction (Received) Date

  1. The transaction date must always be present on a Revenue Receipt document.

  2. If there is no transaction date stamped or edited on the document, search the document for a postmarked envelope or any other indication of a transaction date.

    Note:

    If both U.S. Postal Service and private meter marks are present, honor the U.S. Postal Service marks. (See Figure 3.11.10-15).

    Figure 3.11.10-15

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

    Edited Postmark Date As Transaction Date

    1. If a valid transaction date is located on an attachment, edit in MMDDYY format onto the document.

    2. If a valid transaction date cannot be located, edit onto the document in MMDDYY format, the DLN Julian Date. (See Figure 3.11.10-16). See Exhibit 3.11.10-4 to determine the Julian Date.

    3. If a document has multiple stamped dates, the earliest stamped date is to be used.

    Figure 3.11.10-16

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

    Edited DLN Julian Date As Transaction Date

  3. For International BMF tax due notice documents (PSC only)—edit as the transaction date, the stamped received date minus one month, or the notice date, whichever is later.

    Example:

    If the document is stamped 5-30-2008 and the notice date is 4-15-2008, circle the 5-30-2008 date and edit 041508. If the document has a stamped date of 5-30-2008 and the notice date is 5-16-2008, circle the 5-30-2008 date and edit 051608.

3.11.10.5.7  (01-01-2008)
Transaction Codes (TCs)

  1. Most documents contain only a single three digit transaction code. However, the program permits up to three transactions, with their specific codes, to be input simultaneously from the same source document.

  2. The transaction codes are identified as the primary, secondary, or tertiary (third) transaction code.

    1. The primary transaction code is used for all single transactions and can be either a debit or a credit. (See Figure 3.11.10-17.)

      Figure 3.11.10-17

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

      Primary Transaction Code and Primary Transaction Amount

    2. The secondary transaction code is usually an adjustment such as penalty or interest. A secondary transaction code is sometimes used without a secondary transaction amount to signify a status code. (See Figure 3.11.10-18.)

      Figure 3.11.10-18

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

      Secondary Transaction Code Without A Secondary Transaction Amount

    3. The tertiary (third) transaction code is a payment, adjustment, credit transfer or reversal. (See Figure 3.11.10-19.) A zero amount in the tertiary transaction amount is not valid. The tertiary transaction code is not valid on the Individual Retirement Account File (IRAF).

    Figure 3.11.10-19

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

    Tertiary Transaction Code With Tertiary Transaction Amount

  3. Amounts in the primary and tertiary (third) fields must equal the amount listed on the Form 813 in green pencil. The secondary amount should appear on the Form 813 enclosed in brackets beside the debit or credit amount. The total of all secondary transaction codes should be enclosed in brackets on the total line of the Form 813. If the secondary amount total is not listed on the Form 813, you must edit it. However, do not change the block total for the primary and tertiary (third) amounts, under any circumstances.

  4. The maximum number of transactions that may be coded on a single input document is two (2) credits and one (1) debit. Documents coded with more than two credit transactions and one debit transaction must be rejected from processing. Edit Action Code "360" in the bottom margin of the document, preceded by the letters "AC" . Attach Form 4227, Intra-SC Reject or Routing Slip, to the document and notate the presence of more than the number of transaction codes permitted.

3.11.10.5.8  (01-01-2008)
Special Conditions—Transaction Codes

  1. If the block header on the Form 813 Transaction Code Field contains TC 840, all the documents in the block must contain a Primary TC 840, or vice versa. (See Figure 3.11.10-20)