Table of Contents

• 3.0  General
  • 3.0.101  Schedule K-1 Processing
  • 3.0.167  Losses and Shortages
  • 3.0.230  Lockbox Processing Procedures
  • 3.0.257  Systems Accountability Review
  • 3.0.273  Administrative Reference Guide
  • 3.0.275  Business Results Measures for Submission Processing Functions
• 3.5  Accounts Services
  • 3.5.10  Remittance Transaction Research (RTR) System
  • 3.5.17  Federal Tax Deposit System
  • 3.5.20  Processing Requests for Tax Return/Return Information
  • 3.5.61  Files Management and Services
• 3.8  Deposit Activity
  • 3.8.44  Campus Deposit Activity
  • 3.8.45  Manual Deposit Process
  • 3.8.46  Discovered Remittance
  • 3.8.47  Manual Deposit Process for Field Offices
• 3.10  Campus Mail and Work Control
  • 3.10.5  Batch/Block Tracking System (BBTS)
  • 3.10.8  Information Returns Processing
  • 3.10.72  Receiving, Extracting, and Sorting
  • 3.10.73  Batching and Numbering
• 3.11  Returns and Documents Analysis
  • 3.11.3  Individual Income Tax Returns
  • 3.11.6  Data Processing (DP) Tax Adjustments
  • 3.11.8  Information Return Processing
  • 3.11.10  Revenue Receipts
  • 3.11.12  Exempt Organization Returns
  • 3.11.13  Employment Tax Returns
  • 3.11.14  Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N)
  • 3.11.15  Return of Partnership Income
  • 3.11.16  Corporate Income Tax Returns
  • 3.11.22  Employee Plan Excise Tax Return
  • 3.11.23  Excise Tax Returns
  • 3.11.25  Miscellaneous Tax Returns
  • 3.11.26  Miscellaneous Tax Exempt Governmental Entities (TE/GE) Tax Returns
  • 3.11.27  EPMF Return Processing Form 5500–EZ
  • 3.11.106  Estate and Gift Tax Returns
  • 3.11.154  Unemployment Tax Returns
  • 3.11.180  Allocated Tips
  • 3.11.212  Applications for Extension of Time to File
  • 3.11.213  Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
  • 3.11.217  Form 1120S Corporation Income Tax Returns
  • 3.11.249  Processing Form 8752
• 3.12  Error Resolution
  • 3.12.3  Individual Income Tax Returns
  • 3.12.8  Information Returns Processing
  • 3.12.10  Revenue Receipts
  • 3.12.12  Exempt Organization Returns
  • 3.12.13  Employment Tax Returns
  • 3.12.14  Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N)
  • 3.12.15  Return of Partnership Income
  • 3.12.16  Corporate Income Tax Returns
  • 3.12.21  Credit and Account Transfers
  • 3.12.22  Employee Plan Excise Tax Returns
  • 3.12.23  Excise Tax Returns
  • 3.12.32  General Unpostables
  • 3.12.37  IMF General Instructions
  • 3.12.38  BMF General Instructions
  • 3.12.106  Estate Tax Returns - Paper Correction Processing
  • 3.12.154  Unemployment Tax Returns
  • 3.12.166  EPMF Unpostables
  • 3.12.179  Individual Master File (IMF) Unpostable Resolution
  • 3.12.212  Applications for Extension of Time to File Tax Returns
  • 3.12.213  Form 1066, U.S. REMIC Income Tax Return
  • 3.12.217  Error Resolution Instructions for Form 1120S
  • 3.12.220  Error Resolution System for Excise Tax Returns
  • 3.12.249  Processing Form 8752
  • 3.12.251  Corporation Income Tax Returns
  • 3.12.263  Estate and Gift Tax Returns - Error Resolution System (ERS) Corrections
  • 3.12.278  Exempt Organization Unpostable Resolution
  • 3.12.279  BMF/CAWR/PMF Unpostable Resolution
• 3.13  Campus Document Services
  • 3.13.2  BMF Account Numbers
  • 3.13.5  Individual Master File (IMF) Account Numbers
  • 3.13.12  Exempt Organization Account Numbers
  • 3.13.36  EPMF Account Numbers
  • 3.13.40  Application for Tax Identification Number for Pending U.S. Adoptions
  • 3.13.62  Media Transport and Control
  • 3.13.122  IMF Entity Control Unpostables
  • 3.13.222  BMF Entity Unpostable Correction Procedures
• 3.14  Notice Review
  • 3.14.1  IMF Notice Review
  • 3.14.2  BMF Notice Review
• 3.17  Accounting and Data Control
  • 3.17.5  Hardcore Payment Tracers
  • 3.17.10  Dishonored Check File (DCF) and Unidentified Remittance File (URF)
  • 3.17.15  Accounting Reports Analyst - Responsibilities
  • 3.17.20  The Refund Intercept Program
  • 3.17.30  SC Data Controls
  • 3.17.41  Accounting and Operating Reports
  • 3.17.46  Automated Non-Master File Accounting
  • 3.17.50  Submission Processing IRACS Procedures
  • 3.17.63  Interim Revenue Accounting Control System
  • 3.17.79  Accounting Refund Transactions
  • 3.17.80  Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations
  • 3.17.220  Excess Collections File
  • 3.17.221  Enterprise Computing Center Data Controls
  • 3.17.243  Miscellaneous Accounting
  • 3.17.277  Electronic Payments
  • 3.17.278  Paper Check Conversion (PCC) System
• 3.20  Exempt Organizations Returns Processing
  • 3.20.12  Imaging and Perfecting Exempt Organization Returns for Public and Internal Viewing
  • 3.20.13  Exempt Organization Photocopy Procedures
• 3.21  International Returns and Documents Analysis
  • 3.21.3  Individual Income Tax Returns
  • 3.21.15  Foreign Partnership Withholding
  • 3.21.19  Foreign Trust System
  • 3.21.25  Miscellaneous Tax Returns
  • 3.21.110  Chapter Three Withholding Returns - Form 1042
  • 3.21.111  Chapter Three Withholding Returns
  • 3.21.261  Foreign Investment in Real Property Tax Act (FIRPTA)
  • 3.21.262  Preparer Tax Identification Number (PTIN)
  • 3.21.263  IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS)
• 3.22  International Error Resolution
  • 3.22.3  Individual Income Tax Returns
  • 3.22.15  Foreign Partnership Withholding
  • 3.22.19  Foreign Trust System
  • 3.22.110  Chapter Three Withholding (CTW) Returns - Form 1042
  • 3.22.111  Chapter Three Withholding (CTW) Database
  • 3.22.261  Foreign Investment in Real Property Tax Act (FIRPTA)
• 3.24  ISRP System
  • 3.24.3  Individual Income Tax Returns
  • 3.24.7  Delinquent Accounts
  • 3.24.8  Information Returns Processing
  • 3.24.10  Revenue Receipts
  • 3.24.12  Exempt Organization Returns
  • 3.24.13  Employment Tax Returns
  • 3.24.14  Fiduciary Income Tax Returns
  • 3.24.15  Partnership Return of Income
  • 3.24.16  Corporation Income Tax Returns
  • 3.24.17  Federal Tax Deposit System
  • 3.24.21  Credit and Account Transfers
  • 3.24.22  Employee Plan Returns
  • 3.24.23  Excise Tax Returns
  • 3.24.25  BMF International Miscellaneous Tax Returns
  • 3.24.26  Miscellaneous Tax Exempt and Government Entities (TE/GE) Returns
  • 3.24.27  EPMF Return Processing Form 5500–EZ
  • 3.24.28  Campus Quality Assurance Program
  • 3.24.29  SCRS Error Resolution
  • 3.24.30  Data Controls
  • 3.24.37  General Instructions
  • 3.24.38  BMF General Instructions
  • 3.24.40  Applications for Taxpayer Identification Number for Pending U.S. Adoptions
  • 3.24.50  Campus Performance Evaluation Reporting System
  • 3.24.106  Estate Tax Returns
  • 3.24.133  Residual Remittance Processing System
  • 3.24.143  Gift Tax Returns
  • 3.24.154  Unemployment Tax Returns
  • 3.24.159  SCRS SC Edits
  • 3.24.162  BOB Transcription Instructions
  • 3.24.173  Centralized Files and Scheduling
  • 3.24.176  Audit Selection System
  • 3.24.180  Allocated Tips
  • 3.24.183  Planning and Control Data
  • 3.24.202  Supervisory Operator's Manual
  • 3.24.212  Applications for Extension of Time to File Tax Returns
  • 3.24.213  Real Estate Mortgage Investment Conduit Income Tax Returns
  • 3.24.226  Declaration for Electronic Filing
  • 3.24.249  Fiscal Year Required Payments/Form 8752
• 3.28  Special Processing Procedures
  • 3.28.3  Individual Income Tax Returns
• 3.30  Work Planning and Control
  • 3.30.10  Cost Estimate Reference
  • 3.30.28  Individual Review
  • 3.30.50  Performance Evaluation Reporting System
  • 3.30.123  Processing Timeliness: Cycles, Criteria, and Critical Dates
  • 3.30.124  Campus Monitoring Reports
  • 3.30.126  Control Data Analysis
  • 3.30.127  Workload Scheduling
  • 3.30.165  Incentive Pay System
• 3.34  National Research Program (NRP)
  • 3.34.3  NRP Individual Income Tax Returns - Code and Edit, Transcription
  • 3.34.4  S Corporation Tax Returns - Document Analysis & Data Entry
• 3.37  International ISRP
  • 3.37.110  Chapter 3 Withholding Returns
• 3.38  International Tax Returns and Documents
  • 3.38.147  International Notices
• 3.40  Block Out of Balance Resolution
  • 3.40.8  Information Returns Processing
  • 3.40.37  General Instructions
• 3.41  OCR Scanning Operations
  • 3.41.268  FTD Processing On SCRIPS
  • 3.41.269  Information Returns Processing on SCRIPS
  • 3.41.274  General Instructions for Processing via SCRIPS
  • 3.41.275  Scanner Operations on SCRIPS
  • 3.41.276  Form 941
  • 3.41.277  Forms 940 SCRIPS Processing
• 3.42  Electronic Tax Administration
  • 3.42.4  IRS e-file for Business Tax Returns
  • 3.42.5  IRS e-file of Individual Income Tax Returns
  • 3.42.7  e-help Desk
  • 3.42.8  e-Services Procedures for Help Desk Assistors
  • 3.42.9  Filing Information Returns Electronically (FIRE)
  • 3.42.10  Authorized IRS e-file Providers
• 3.43  Integrated Management System
  • 3.43.401  Total Evaluation Performance System (TEPS) for Managers of Measured Employees
• 3.45  TE/GE Processing
  • 3.45.1  Processing Employee Plan and Exempt Organization Determination Applications and User Fees
• 3.49  Statistics of Income Processing
  • 3.49.5  Statistical Editing of Individual Income Tax Returns