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

Part 3. Submission Processing

Chapter 30. Work Planning and Control

Section 123. Processing Timeliness: Cycles, Criteria, and Critical Dates (Cont. 3)

3.30.123  Processing Timeliness: Cycles, Criteria, and Critical Dates (Cont. 3)

3.30.123.8 
Processing Timeliness Criteria for Information Returns Processing (IRP)

3.30.123.8.6  (01-01-2003)
Underreporter Program

  1. The Underreporter Program processes cases from multiple tax years. Beginning and completion dates vary for each tax year processed. See the annual Operating Guidelines for further information regarding these dates.

3.30.123.8.7  (01-01-2008)
Backup Withholding—Incorrect TIN

  1. This subsection pertains to the mailing of tapes.

      TY06 Begin Complete
    DCC and OIRSC will receive Data from ECC-MTB for paper listings for mailing. ECC-MTB will mail tape notices/listings. X(P1) DCC/OIRSC
    X(P2)DCC/OIRSC     		09/05/2007
    03/01/2008     		11/06/2007
    03/30/2008
    TY07 Begin Complete
    X(P1) DCC/OIRSC
    X(P2) DCC/OIRSC     		09/06/2008
    03/01/2009     		11/01/2008
    03/29/2009

3.30.123.8.8  (01-01-2008)
Interest Income (Forms 1099-INT) Paid by the Service

  1. At times, IRS must pay interest to taxpayers on refunds. This amount is reported to Enterprise Computing Center-Martinsburg (ECC-MTB) and is incorporated into the Information Returns Program. The data is matched when taxpayers file tax returns with the data reported by payers of interest.

  2. Master File extract (Run 701) compiles interest transaction data. Master File produces extract files (File 445–05–11) forwarded to campuses.

  3. Submission processing campuses produce the printed output, Interest Income, Copy B for Recipient, Forms 1099-INT and mail to taxpayers.

  4. IRS Submission Processing campuses must release and mail Forms 1099-INT to be received by taxpayers by January 31, annually, as required by law.

  5. This interest data must be filed with ECC-MTB's Information Returns Program. Format and filing instructions and changes are issued annually by ECC-MTB in Revenue Procedures and Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically.

3.30.123.8.8.1  (01-01-2008)
Automated 1099-INT Program — Forms 1099-INT, Copy B for Recipient

  1. Submission Processing Campus Manual Refund Units produce a manual 1099-INT for manual refunds issued during the Master File dead cycles (generally Cycle 52). Since interest paid to taxpayers is not captured on the Master File extract during cycle 52 and for Non-Master File (NMF) refunds, Manual Refund Units enter interest data into the Automated 1099 Program.

  2. Manual Refund Unit employees enter entity and interest data into the Automated 1099-INT program. Source documents are copies of Forms 3753/5792 Manual Refund Posting Vouchers, and/or listings provided by the NMF Unit.

  3. Manual Refund Units obtain logins, passwords and instructions from Andover to input data into the database maintained by Andover Submission Processing Campus. The initiating campus will be responsible for producing the output and mailing Copy B to Recipients.

  4. Verify that all items are entered accurately, Forms 1099-INT output is correct, produced and mailed. Delete items as necessary. Verify Forms 1099-INT for the same interest transaction will not be duplicated by the MF extract interest data.

  5. Verify manual refunds were approved and posted prior to cycle 01 of the new processing year (e.g., CC REFAP′d no later than December 31).

  6. IRS campuses must release and mail Forms 1099-INT to be received by taxpayers by January 31, annually, as required by law.

3.30.123.8.9  (01-01-2008)
Information Returns for Criminal Investigation

  1. All processing of Forms 4789 (Currency Transaction Report), Form 8300 (Report of Cash Payments over $10,000 Received in a Trade or Business), Form 8362 (Currency Transaction Report by Casinos), Form TDF90–ss.1 (Report of Foreign Bank and Financial Accounts) and TDF90–22.47 (Suspicious Activity Report) has been consolidated at the IRS Detroit Computing Center. Any forms received at campuses other than the Detroit Computing Center should be shipped to:

    Detroit Computing Center
    P.O. Box 33604
    Detroit, Ml. 48232–5604

  2. The Detroit Computing Center will send data for all of the above forms (except the Form 8300 which is pending) electronically to the U.S. Customs Service. Data frequency depends on the document type and varies from twice a week on the Form 4789 to twice a month on the remaining documents. The Suspicious Activity Reports are available almost daily.

3.30.123.9  (01-01-2008)
Processing Timeliness Criteria for Employee Plans (EP) Forms (Program # 72XXX)

  1. The following section contains information pertaining to processing Tax Exempt and Government Entities (TE/GE) returns. This section is applicable in the Ogden Campus only.

  2. Form 5500 and 5330 assessments and abatements are input to the BMF, as well as Quick and Prompt assessments.

  3. The requirements for processing EO and EP(TE/GE) documents are owned by SE:T:BSP:SPP.

3.30.123.9.1  (01-01-2007)
EPMF Delinquency Penalty Abatements

  1. NMF abatement must be made within 6 days from received date of the Form 1331-B, Notice of Adjustment.

  2. Form 5500 Payments posted to the NMF Form 5500 Unpostable list must be resolved within 20 days of receipt of payment.

3.30.123.9.2  (01-01-2008)
Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax Processing Specifications

  1. DUE DATE for Form 5578:

    • Calendar Year — May 15, 2008

    • Fiscal Year — 15th day of 5th Month after close of tax year

  2. CAMPUS PROCESSING CYCLE:

    • 16-day (normal)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • N/A

3.30.123.9.3  (01-01-2007)
Employee Plan (EP) and Exempt Organization (EO) Determination Letter Applications Processing Timeliness Criteria (CIRSC only)

  1. EP Determination Letter Applications are:

    • Form 5300

    • Form 5307

    • Form 5310

    • Form 5310-A

    • Form 6406

    • Form 4461

  2. EO Determination Letter Applications are:

    • Form 1023

    • Form 1024

    • Form 1025 (Non Form)

    • Form 1026 (Non Form)

    • Form 1028

  3. Processing of the EP/EO Determination Letter Application must be accomplished within 6 work days of receipt for normal processing.

3.30.123.10  (01-01-2008)
Processing Timeliness Criteria for Tax Exempt/Government Entities (TE/GE) Forms (OSPC Only)

  1. This subsection contains form/program specific information related to timely processing of TE/GE returns.

  2. The requirements for processing all EO Forms are found in IRM 3.11.12, owned by SE:T:BSP:SPP.

3.30.123.10.1  (01-01-2008)
Program Completion Dates (Forms 990, 990-EZ, 990-PF, 990-T, 1041-A, 4720, 5227, 5330, 8038, 8038-G, 8038-GC, 8038-T, 8328, 8453-X, 8871, and 8872)

  1. To meet program completion date for Forms 990, 990-EZ, 990-PF, 990-T, 1041-A, 4720, 5227, 5330, 8038, 8038-G, 8038-GC, 8038-T, and 8328, the campus must post a TC 150 or 599 to the BMF for all timely filed returns. To accomplish this, the campus must process all timely filed returns through the pipeline functions and forward tapes containing the processed work to the Martinsburg Computing Center. Pipeline functions include Code/Edit, Numbering, ISRP, BOBs and Error Correction.

  2. If for any reason the campus experiences a "dropped" or "orphan" block problem and the documents ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. If any unpostable return cannot be resolved before PCD, TC 599 CC 17 must be input. Refer to IRM 3.12.32, Unpostable-Generalized Unpostable Framework.

  4. Forms 990-BL and 6069 are processed in CSPC only on the Non-Master File. The returns should be processed on a 16 day cycle.

3.30.123.10.2  (01-01-2008)
Form 990 and 990-EZ, Return of Organization Exempt from Income Tax Processing Specifications

  1. DUE DATE for Form 990 & 990-EZ :

    • Calendar Year — May 15, 2008

    • Fiscal Year — 15th day of 5th month after close of tax year

  2. CAMPUS PROCESSING CYCLE:

    • 16-day (normal, fiscal year)

    • 11-day (reinput, reprocessable)

    • 6-day (prior year, delinquent current year)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • Calendar year (May Peak) — August 7, 2008 — Cycle 200833

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

3.30.123.10.3  (01-01-2008)
Form 990-PF, Return of Private Foundation Exempt from Income Tax Processing Specifications

  1. DUE DATE for Form 990-PF:

    • Calendar Year — May 15, 2008

    • Fiscal Year — 15th day of 5th month after close of tax year

  2. CAMPUS PROCESSING CYCLE:

    • 16-day (normal, fiscal year)

    • 6-day (refund, prior year, delinquent current year)

    • 11-day (reinput, reprocessable)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • Calendar year Refund (May Peak) — June 5, 2008 — Cycle 200824

    • Calendar year Non-Refund (May Peak) — June 19, 2008 — Cycle 200826

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

3.30.123.10.4  (01-01-2008)
Form 990-T, Exempt Organization Business Income Tax Return (401(a) or 408(e) Trust) Processing Specifications

  1. DUE DATE for Form 990-T (401(a) or 408(e) Trust):

    • Calendar Year — April 15, 2008

    • Fiscal Year — 15th day of 4th month after close of tax year

  2. CAMPUS PROCESSING CYCLE:

    • 16-day (normal, fiscal year)

    • 6-day (refund, prior year, delinquent current year)

    • 11-day (reinput, reprocessable)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • Calendar year Refund (April Peak) — May 8, 2008 — Cycle 200820

    • Calendar year Non-Refund (April Peak) — May 22, 2008 — Cycle 200822

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

3.30.123.10.5  (01-01-2008)
Form 990-T, Exempt Organization Business Income Tax Return (Resident Trusts and Resident Corporations) Processing Specifications

  1. DUE DATE for Form 990-T (Resident Trusts and Resident Corporations):

    • Calendar Year — May 15, 2008

    • Fiscal Year — 15th day of 5th month after close of tax year

  2. CAMPUS PROCESSING CYCLE:

    • 16-day (normal, fiscal year)

    • 6-day (refund, prior year, delinquent current year)

    • 11-day (reinput, reprocessable)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • Calendar year Refund (May Peak) — June 5, 2008 — Cycle 200824

    • Calendar year Non-Refund (May Peak) — June 19, 2008 — Cycle 200826

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

3.30.123.10.6  (01-01-2008)
Form 1041–A, Trust Accumulation of Charitable Amounts Processing Specifications

  1. DUE DATE for Form 1041–A:

    • Calendar Year — April 15, 2008

    • Fiscal Year — 15th day of 4th month after close of tax year

  2. CAMPUS PROCESSING CYCLES:

    • 16-day (normal, fiscal year)

    • 6-day (prior year, delinquent current year)

    • 11-day (reinput, reprocessable)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • Calendar Year (April Peak) — July 3, 2008 — Cycle 200828

3.30.123.10.7  (01-01-2008)
Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chap. 41 and 42 of the IRC (Form 5227 box checked) Processing Specifications

  1. DUE DATE for Form 4720 (Form 5227 box checked):

    • Calendar Year — April 15, 2008

    • Fiscal Year — 15th day of 4th month after close of tax year

  2. CAMPUS PROCESSING CYCLES:

    • 16-day (normal, fiscal year)

    • 6-day (prior year, delinquent current year)

    • 11-day (reinput, reprocessable)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • Calendar year (April Peak) — May 22, 2008 — Cycle 200822

3.30.123.10.8  (01-01-2008)
Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chap. 41 and 42 of the IRC (Form 990 or Form 990-PF box checked) Processing Specifications

  1. DUE DATE for Form 4720 (Form 990 or 990-PF box checked):

    • Calendar Year — May 15, 2008

    • Fiscal Year — 15th day of 5th month after close of tax year

  2. CAMPUS PROCESSING CYCLES:

    • 16-day (normal, fiscal year)

    • 6-day (prior year, delinquent current year)

    • 11-day (reinput, reprocessable)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • Calendar year (May Peak) — June 19, 2008 — Cycle 200826

3.30.123.10.9  (01-01-2008)
Form 5227, Split Interest Trust Information Return Processing Specifications

  1. DUE DATE for Form 5227:

    • Calendar Year — April 15, 2008

    • Fiscal Year — 15th day of 4th month after close of tax year.

      Note:

      This applies to "Final" Forms 5227 only. All others must be calendar year.

  2. CAMPUS PROCESSING CYCLES:

    • 16-day (normal, fiscal year)

    • 6-day (prior year, delinquent current year)

    • 11-day (reinput, reprocessable)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • Calendar Year (April Peak) — July 3, 2008 — Cycle 200828

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

3.30.123.10.10  (01-01-2008)
Form 5330, Return of Excise Taxes Related to Employee Benefit Plans (Program # 72860) Processing Specifications (OSPC Only)

  1. Form 5330 has been processed to the BMF since January 1, 2001. The due date for Form 5330 is determined by the Internal Revenue Code (IRC) section for which the return is being filed.

  2. DUE DATE for Form 5330:

    IRC Section Due Date
    4965 5 1/2 months after the end of the tax period
    4972, 4973, 4975(a), 4975(b), 4976, 4978/4978A, 4978B, 4979A Last day of the 7th month after the Tax Period Ending.
    4977 Last day of the 7th month after the end of the calendar year in which excess fringe benefits are paid.
    4971(a), 4971(b), 4971(f)(1), 4971(f)(2), 4971(g)(2), 4971(g)(3), and 4971(g)(4) 8 1/2 months after the end of the sponsor's plan year or the last day of the 7th month after the Tax Period Ending, whichever is later.
    4979 Last day of the 15th month after the end of the sponsor's plan year.
    4980 Last day of the month following the month in which the reversion occurred.
    4980F Last day of the month following the month of the amendment date.

  3. CAMPUS PROCESSING CYCLE:

    • 16–day (normal)

    • 6-day (refunds, prior year, delinquent current year)

    • 11-day (reinput, reprocessable)

  4. CAMPUS PROGRAM COMPLETION CYCLE:

    • 90 days after the due date

3.30.123.10.11  (01-01-2004)
Form 8038, Information Return for Tax Exempt Private Activity Bond Issues (under Section 149(e)) and Form 8038-G, Information Return for Tax-Exempt Governmental Bond Obligations (under Section 149(e)) (Program # 13200) Processing Specifications

  1. DUE DATE for Form 8038 and 8038-G:

    • The 15th day of the second calendar month after the close of the calendar quarter in which the bond was issued. Neither form may be filed before the issue date and must be completed based on the fact as of the issue date.

  2. CAMPUS PROCESSING CYCLES:

    • 16-day (normal)

    • 6-day (prior year, delinquent current year)

    • 11-day (reinput, reprocessable)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • N/A

3.30.123.10.12  (01-01-2007)
Form 8038-GC, Information Return for Small Tax Exempt Governmental Bond Issues, Leases and Installment Sales (under Section 149(e)) (Program # 13200) Processing Specifications

  1. DUE DATE for Form 8038-GC:

    • Single Issue — The 15th day of the second calendar month after the close of the calendar quarter in which the bond was issued. The form may be filed before the issue date and must be completed based on the fact as of the issue date.

    • Consolidated — The 15th day of the second calendar month of the following year in which the bonds were issued.

  2. CAMPUS PROCESSING CYCLES:

    • 16-day (normal)

    • 6-day (prior year, delinquent current year)

    • 11-day (reinput, reprocessable)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • N/A

3.30.123.10.13  (01-01-2008)
Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions (Program #13200) Processing Specifications

  1. DUE DATE for Form 8038-R:

    • No due date — filed as needed.

  2. CAMPUS PROCESSING CYCLES:

    • 16-day (normal)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • N/A

    Note:

    Forms 8038-R received with, or attached to, Form 8038-T (or other documentation) must not be separated. Forward entire case file to EO Accounts Management at OAMC m/s 6710 immediately upon receipt of claim.

3.30.123.10.14  (01-01-2008)
Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate (Program # 13200) Processing Specifications

  1. DUE DATE for Form 8038-T:

    • 60 calendar days after the end of every 5th bond year during the term of the issue. The final installment is due 60 calendar days after the date the last bond of the issue is discharged.

  2. CAMPUS PROCESSING CYCLES:

    • 16-day (normal)

    • 6-day (prior year, delinquent current year)

    • 11-day (reinput, reprocessable)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • N/A

3.30.123.10.15  (01-01-2008)
Form 8328, Carryforward Election of Unused Private Activity Bond Volume Cap (under Section 146(f)) (Program # 13200) Processing Specifications

  1. DUE DATE for Form 8328 is the earlier of:

    • February 15th of the calendar year following the year in which the excess amount arises, or

    • the date of issue of bonds issued pursuant to the carryforward election.

  2. CAMPUS PROCESSING CYCLES:

    • 16-day (normal)

    • 6-day (prior year, delinquent current year)

    • 11-day (reinput, reprocessable)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • N/A

3.30.123.10.16  (01-01-2004)
Form 8871*/8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status

  1. DUE DATE for Form 8453-X:

    • Within 24 hours of business "start-up" date of the 527 organization

  2. CAMPUS PROCESSING CYCLE:

    • 6-day (expedite)

  3. CAMPUS PROGRAM COMPLETION CYCLES:

    • N/A

  4. Other requirements:

    • Receipt & Control has one day to send the Form 8453-X to Entity.

    • Entity has two days to work a processable Form 8453-X and send it to Imaging.

    • Imaging has two days to image the Form 8453-X and send the return to Files.

    Note:

    * Paper Forms 8871 are no longer processed at OSPC. However, the Form 8453-X is attached to a copy of the Form 8871. Therefore, Form 8871 should be treated as if it were a Form 8453-X.

3.30.123.10.17  (01-01-2008)
Form 8872, Political Organization Report of Contributions and Expenditures (OSPC only)

  1. DUE DATE for Form 8872:

    • The due date varies depending on whether it's an election or non-election year. The organization can elect to file quarterly or monthly during election (Even Numbered) years or semiannually or monthly during non-election (Odd Numbered) years.

  2. Election Year Reports due dates:

    • Quarterly reports
      1st Qtr — January 15, 2008
      2nd Qtr — July 15, 2008
      3rd Qtr — October 15, 2008
      4th Qtr — January 31, 2009

    • Monthly reports:
      20th of each month except October and December.
      October report (Pre-election report) is due 15 days prior to the election.
      December report (Post-election report) is due 30 days after the Tuesday following the first Monday in November.

  3. Non-election Year Reports due dates:

    • Semiannual reports:
      Year End report — January 31, 2008
      Mid-Year report — July 15, 2008

    • Monthly reports:
      20th of each month except December.
      December report is due January 31, 2009

  4. CAMPUS PROCESSING CYCLE:

    • 6-day (normal)

  5. CAMPUS PROGRAM COMPLETION CYCLES:

    • N/A

  6. Other requirements:

    • Receipt & Control has one day to send the Form 8872 to EO Entity.

    • EO Entity has two days to work a processable Form 8872 and send it to Imaging.

    • Imaging has two days to image the Form 8872 and send the return to Files.

3.30.123.10.18  (01-01-2008)
Imaging Exempt Organization and Employee Plan Forms

  1. Certain Exempt Organization Forms are imaged. These are:

    • Form 990

    • Form 990-EZ

    • Form 990-PF

    • Form 990T

    • Form 4720

    • Form 5227

    • Form 8871 (re-images)

    • Form 8453-X

    • Form 8872

  2. Imaging of Forms 990, 990-EZ, 990-PF, 990T, 4720, and 5227 must be accomplished within:

    • 10 work days from receipt of Forms 990-PF.

    • 15 work days from receipt (during normal processing time) of Forms 990, 990-EZ, 990T, 4720, and 5227

    • 20 work days from receipt (during peak processing time) of Forms 990, 990-EZ, 990T, 4720, and 5227

    • 10 work days from Imaging Received Date for re-images

    • 5 work days from receipt for refund returns

    • 2 work days from Imaging Received Date for expedite re-images

    Note:

    Processing time in Imaging is in addition to processing cycle time but must be adjusted as necessary to meet PCD goals. In particular, this may require Imaging timeframes to be shortened as PCD approaches.

  3. Imaging of Form 8453-X, 8871, and 8872 must be accomplished as outlined in IRM 3.30.123.10.16 and IRM 3.30.123.10.17.

  4. If the re-image request is a photocopy (e.g., request from Entity to correct the EIN), the return/document must be re-imaged within 10 calendar days. Then, destroy the photocopy. Do not send photocopies to Files.

  5. If returns are pulled for another area to review and routed on a Form 3210 prior to imaging (e.g. EOCA), the returns should be picked up daily and acknowledgment of receipt must be returned from the other area within 10 days. If the returns are not picked up and/or returned daily, contact the area. Upon receipt of the documents back into the Imaging Unit, they must be batched and controlled on BBTS within 1 day.

  6. Returns required to be re-imaged that are routed from other areas to the Imaging Unit must be batched and controlled on BBTS within 1 day of the Imaging Received Date.

  7. Imaging of EO/EP Closed Cases must be accomplished within 15 calendar days from receipt at CSPC.

  8. Imaging of EP/EO Determination Applications through TEDS must be completed within 6 work days from receipt at CSPC.

  9. All EP/EO Determination applications processed through Legacy must be completed within 6 work days from receipt at CSPC.

  10. All correspondence non-remit must be processed through TEDS within 3 work days of receipt at CSPC.

  11. The requirements for imaging all EO/EP Forms/documents are found in IRM 3.20.12, owned by SE:T:BSP:SPP.

3.30.123.10.19  (01-01-2008)
TE/GE Photocopy (OSPC)

  1. Some exempt organization returns are open for public inspection. Therefore the Service receives numerous requests from the media, taxpayers, and other foundations. In order to expedite the photocopy process, the Service images these returns. See IRM 3.30.123.10.18 for additional information on the forms that are imaged.

  2. The photocopy requests are sorted by "EO Requests" , "Media Requests" , and "CD/DVD Requests" . All of these are put in Status "B" and controlled on IDRS under Category Code "EOPC" .

  3. The point of contact for this work is each tax period for copies of EO returns requested, rather than each request received.

  4. Requests for copies of returns or tax forms are overaged at 60 calendar days after IRS receipt.

  5. Requests made on formswhich include information on the expected delivery date are not considered taxpayer correspondence and arenot subject to Action 61/Policy Statement P-6-12 Guidelines. No interim letters are required, but if the case is not closed within the processing time frame indicated on the form (60 days), the taxpayer must be advised of status. For letter requests, Action 61/Policy Statement P-6-12 Guidelines do apply. See IRM 21.3.3, Correspondence/Letters.

  6. Media Requests are handled on an Expedite basis. If there is any question about what the request is for, or if the request was made by telephone, contact will be made within three (3) work days to gather missing information or missing Form 4506-A. If no reply within three (3) days after second request, the request will be rejected back to the requester.

  7. Requests for CD/DVDs may be for a complete set, or for individual state's return(s). Requests will be sent to the RAIVS Unit on a Form 4506-A with the required user fee. If the fee and request are complete, the request will be routed to the SOI Unit where the CD/DVD(s) will be replicated. SOI Unit will return the package to the RAIVS unit for mailing. These requests will be handled on an Expedite basis, but the time frame for filling the orders will vary.

  8. These requirements are found in IRM 3.20.13, which belongs to SE:T:CAS:SPP.

3.30.123.10.20  (01-01-2008)
EACS (EP/EO Application Control System)

  1. Re-Assigned Cases — The campus which is losing reassigned cases will produce a magnetic tape that is