Transmittal blocks and corresponding FTD coupons processed as a Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, are printed on a separate FTD BOB–12 Register (FTD 53–40). During FTD raw data processing, a block of work and the corresponding FTD coupon(s) will appear on the register if the amount of the FTD is:

Equal to or greater than $100,000 and deposit date is not within any of the following ranges:

Tax Class is not equal to 2 and cycle number is greater than 89.

A SCRIPS problem could have altered the type of tax on the FTD coupon to indicate 940 on the register, however review of the FTD coupon indicates a different type of tax. DO NOT process this as a BOB 12.

Secure the FTD coupon for each BOB Code 12 which indicates it is intended for a Form 940. Verify the tax class. If SCRIPS altered the type of tax, prepare Form 5517 (FTD Replacement/Adjustment Record) and enter the correct type of tax in the Tax Class column. Also enter the BSN. The item will appear on the FTD Error Register the following day as Error Code 44 and the tax class entered on Form 5517 will be in Field 01–D. On the register, underline the Actual Count, Actual Amount and the Transmittal BSN in red. Enter a " C" in red under the TTC. Annotate the FTD Coupon with any changes and initial if there are no changes.

Check the FTD coupon amount to confirm it meets the criteria in (1)a or (1)b above. If it does not, prepare Form 5517 and enter the correct type of tax in the Tax Class position. Enter the BSN. The item will appear on the following day as Error Code 44 and the tax class entered on Form 5517 will be in Field 01-D. Prepare register as stated above in 2(a).

If the criteria is met, use the following procedures: Check the FTD coupon for a telephone number. If no telephone number is shown, research for a number using directory assistance, telephone directory, or by contacting the commercial bank for assistance. Contact the taxpayer and confirm the Form 940 deposit as indicated on the FTD coupon. All efforts should be made to contact the taxpayer and resolve the item on the day it appears on the FTD BOB–12 REGISTER. If the taxpayer has stated that the deposit is correct, prepare Form 5517, and enter tax class 8 in the Tax Class column. Also enter the BSN. The item will appear on the FTD Error Register the following day as Error Code 44 with an 8 in Field 01-D. If the taxpayer has stated that Form 940 is incorrect, prepare Form 5517, and enter the correct type of tax in the Tax Class column. Also enter the BSN. The item will appear on the FTD Error Register the following day as Error Code 44, and the tax class entered on Form 5517 will be in Field 01-D. If taxpayer contact cannot be made because of excessive volume or taxpayer cannot be reached, prepare Form 5517 and enter an 8 in the Tax Class column. Also enter the BSN. This action will force the item to the FTD Error Register the following day for making first and/or additional attempts to contact taxpayer. Prepare register as stated above in 2(a). See IRM 3.5.17.9.5 for additional information regarding Communication Skills.

If this condition was caused by SCRIPS error, annotate the register with correct data. If this condition was NOT caused by SCRIPS error, and the incorrect TCC was written on the AOC, the TCC must be corrected. In either instance, mark through the original FTD Sequence Numbers on the BOB block. Place the block in the hold tray until the transmittal appears on the BOB Delete list. When the transmittal appears on the delete list, reinput the block using the original IRS received date.

If the SC TCR has been established on SCCF, a SCCF adjustment must be prepared on Form 5891 to delete the record. Use the FRB code, account number, check digit, branch code, and transmittal serial number as it appears on the register. Use a FROM CODE of "0" and TO CODE of "1" . Use adjustment code D.

Annotate the register with correct data and corrective action taken. Prepare the register for ISRP by underlining the transmittal BSN in red.

A SCRIPS scanning error to the count and/or amount may have resulted in the out of balance condition.

A bank error to the count and/or amount may have resulted in the out of balance condition.

A block of work (AOC with related FTD coupons) may be deleted. Blocks that are deleted from the register may not be reinput the same day they are deleted, unless a SCCF adjustment is prepared to delete the SC THR and FRB THR. The branch code of the TLN must also be changed. Whenever a block of work is reinput, use the original IRS received date if available; if not available, use the current date.

An individual FTD coupon within a block of work can be corrected but not deleted.

Annotate the correct count above in red.

If the actual amount is incorrect, cross out the incorrect amount and annotate the correct amount above in red.

If this is a SPC error, enter a "C" in red under TTC. DO NOT prepare Form 5526.

Underline the actual count (ACT CNT) in red.

Underline the transmittal BSN in red.

Annotate the register to provide an audit trail.

Forward correction to ISRP.

If this is a bank error, enter an "A" in red under TTC, give to classified technician for preparation of Form 5526. Include on Form 5526 a specific reason, bank contact name and phone number. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the amount of the adjustment is over $50,000.00, refer to IRM 3.5.17.25.1, Exception Processing.

Verify that the FTD amount on the register equals the amount on the FTD coupon. If the bank adding machine tapes are available, verify against the register and FTD coupon.

Enter the correct amount in the amount field.

Enter the BSN from the register.

Annotate the register at the bottom, to provide an audit trail.

Forward correction(s) to ISRP. (See Figure 3.5.17-29).

Delete the record from the register. Underline the transmittal BSN in red. Annotate register to provide audit trail. Forward register to ISRP.

Delete the record from the Service Center Control File (SCCF) with a FROM CODE of "0" and TO CODE of "1" and use adjustment code of "D" on Form 5891. (See Figure 3.5.17-32).

Delete the FRB record from SCCF with a FROM CODE of "1" and a TO CODE of "1 " and use adjustment code "D" on Form 5891.

Use Form 6143, FRB Verification Replacement Record, to re-establish the FRB record with a "B" and CURRENT DAY in the branch code position. All other information including the FRB day batch and the amount should be taken from the original FRB Verification Record. (See Figure 3.5.17-33).

Enter the same "B" and CURRENT DAY (from d above) on the original AOC, Form 2284, or FTD Transmittal Replacement Document, Form 8164. Use the original IRS received date if available, if not available, use the current date. If the FTD coupon deposit date is earlier than the AOC deposit date, mark with pencil the "IRS USE ONLY " box which is designated on the FTD coupon. Mark through the original FTD Sequence Numbers and run an adding machine tape to balance the block.

Process the block through SCRIPS on the SAME DAY.

Annotate the taxpayer's name, EIN, tax class, tax period, etc. on the BOB Register page.

Transfer the information from the BOB Register to Form 8109-B. Follow the instructions listed under (4) thru (5) above.

Prepare register for ISRP. Underline the actual count, actual amount, and transmittal BSN in red. Enter an "A" in red under TTC.

Prepare Form 5526 and include a specific reason code, contact name, and phone number. See IRM 3.5.17.26.4 and 26.5 for preparation instructions.

If the AOC is found, match with the extra coupons, and input block through SCRIPS the same day.

If St. Louis FRB has confirmed a batch date for the BOB block refer to (4) thru (5) above to reinput.

If St. Louis FRB has not confirmed a batch date for the BOB block refer to (8) above.

If no AOC is found, research the CRL and/or the SCCF Special Transcript list under the same ABA as the BOB code 50 and/or 51 (or the ABA of a different depository stamped on the coupons).

If the BOB block missing these coupons is found, follow the instructions in (4) thru (5) above.

If the extra coupons have been duplicated and included in another transmittal, follow the instructions in (4) thru (5) above to reinput the BOB block. Mark through FTD Sequence Number on the extra coupons. Annotate cross reference information on the coupons and file.

If no block is found, but St. Louis FRB has confirmed the amount of the extra coupons under a different Transmittal Serial Number, make a replacement AOC matching FRB TLN and input the block through SCRIPS. The same procedures would apply if the amount of the coupons was confirmed for the ABA of a different depository. Follow instructions in (4) thru (5) above.

Click on Classified.

Click on Query.

Select option (Credit, Debit or Adjustment).

Enter known information.

Click on File.

Click on Query Mode.

If it is determined, by contacting the depository, that the coupon should be included, make an adjustment. Follow correction procedures for the transmittal as in (8) above.

If the depository indicates that the coupon should not be included in this Transmittal Serial Number, write the ABA number and total on the bottom right area of the extra coupons, and place in the loose/holding FTD file to be followed up on at a later time. Follow the same resolution as (4) thru (5) above.

If the depository indicates the coupon should have been included in another transmittal, follow instructions in (4) thru (5) above. If replacement block has not been made, prepare AOC with a current date in the branch code position. Delete BOB block following instructions in (4)( a) above.

BOB code 52 will show on the BOB register with the transmittal information only. (See Figure 3.5.17-34). The BOB 7 listing, FTD 51–40, is generated to identify BOB codes 52. This listing could be utilized to determine the FTD Sequence Numbers related to the 52 condition code in BOB status.

BOB code 52 is caused by the following factors: Duplicate TLNs for separate deposits. The depository submitted more than one AOC (either the IRS copy, the depository copy, and/or FRB copy) with or without the related coupons.

SCRIPS processing error. Two different blocks were erroneously processed with the same TLN.

Duplicate TLN for separate deposits. Check the current FTD 66–47 (Missing FRB/Depository Transmittals) or FTD 61–60 (SCCF Special Transcript List-Open Module) for the FRB confirmation.

If the Verification Record is found and the IRS received date box is present on AOC, enter IRS received date, mark through incorrect TLN fields and write the correct information above in red. If the Verification Record is found and the IRS received date box is not present on AOC, prepare Form 8164 to match the confirmed TLN.

If only one Verification Record is found, check the other block against the current FTD 61–40 (SCCF Invalid Posting Transcript) for code 55 for the FRB confirmation. If found, on the 61–40, assign an " S" to the block and line thru the FTD Sequence Number. Prepare Form 6143 using the S number and TLN so both the block and the Verification Record agree. After finding the Verification Record for the first block, enter the IRS received date or prepare Form 8164. Reinput the same day. If the other block is not found, follow instructions as indicated in c above. Use a "B" in the first position of the branch code.

When no Verification Record for either block is found after researching listings in (2) a and b above, the TLN of one block must be reinput as is and the TLN of the other block must be reinput with a "B" in the first position of the branch code. If the IRS received date box is not present on the AOCs, Form 8164 must be used.

Prepare both registers for ISRP to delete. Underline the transmittal BSNs in red.

Mark through all FTD Sequence Numbers, balance blocks and send both blocks to SCRIPS for processing on the same day.

If the coupons were not included, check the loose/holding FTD file. If coupons are found, input the block of work. If not found, notate IRS received date and file in the loose/holding AOC and FTD file.

Use the IRS copy to reinput the block through SCRIPS on the same day.

Prepare both registers for ISRP to delete. Underline the transmittal BSNs in red.

If the IRS received date box is not present on the AOC with the FTD coupons, Form 8164 must be used.

Mark through all FTD Sequence Numbers, balance blocks and send block with FTD coupons to SCRIPS for processing on the same day.

The TLN and amounts should be different, therefore, both blocks should be reinput as is. If the original AOCs are illegible or IRS received date box is missing, prepare Form 8164.

Prepare both registers for ISRP to delete. Underline the transmittal BSNs in red.

Mark through all FTD Sequence Numbers, balance blocks and send blocks to SCRIPS for processing on the same day.

Add or remove FTD coupons and/or transmittals as appropriate until the block is balanced and is in agreement with the AOC.

Ensure that all FTD coupons are accounted for and are included with the correct transmittal.

Mark through the old FTD Sequence Numbers. It may be necessary to reconstruct the AOC and/or coupon(s) if the FTD Sequence Number is in the scan area or if the document is mutilated. When reconstructing the AOC, use the original IRS received date if available, if not available, use the current date.

Locate the original transmittal and FTD coupons.

Review the BOB condition by comparing the BOB code against the original transmittal and FTD coupons.

IMPORTANT: Research suspense file for missing coupons and verify bank stamp for accuracy prior to preparing an adjustment to the bank. Always initial on the FTD BOB Register (bottom area) the person responsible for resolving the BOB condition.

BOB codes 01 thru 10 should always be deleted from the register, but do not prepare a SCCF adjustment (Form 5891).

BOB codes 11, 15, 50 and 51 should always be deleted from the register. If a SC TCR has been established on SCCF, a SCCF adjustment must be prepared.

Place the block in the holding tray until the TLN appears on the Delete Register.

Definer R—must be entered to correct invalid correction attempts or for each new Error Sequence Number requested. (See Figure 3.5.17- 37).

Error Sequence Number—must be entered to retrieve the FTD error record. This Error Sequence Number is located on the FTD 54–40, FTD Error Register. (See Figure 3.5.17-37).

A—Employer Identification Number (9 digits)

B—Name Control (4 digits) or Check Digits (2 digits)

C—Service Center Code (2 digits) (not correctable)

D—Tax Class (1 digit)

E—Tax Period (5 digits) (not correctable)

F—Corrected Tax Period (5 digits)

G—PMT Date (8 digits)

H—Amount Field (not correctable)

I—Alternate Amount Field (not correctable)

J—Cycle Number (2 digits)

K—FTD Sequence Number (13 digits)

L—Type Transmittal (1 digit), should be D, F, or blank (not correctable). If character is other than "D" , "F" or blank, error delete item.

M—Record Type ID Code (TCC) (1 digit). May be blank indicating original FTD; 0, for corrected FTD; 1, for uncollectable remittance from the bank; or 2, for incorrect remittance (not correctable)

N—Transmittal Deposit Date (8 digits) (not correctable)

O—Taxpayer Change Code (1 digit). May be blank or contain an "N" . (When the taxpayer has made a change on the pre-printed name or EIN on the FTD coupon, an "N" will appear in this field (not correctable)).

A—Employer Identification Number (9 digits)

B—Name Control (4 digits) or Check Digits (2 digits)

D—Tax Class (1 digit)

F—Corrected Tax Period (5 digits)

G—PMT Date (8 digits)

J—Cycle Number (2 digits)

K—FTD Sequence Number (13 digits)

Action Code C—Used to correct error fields on the FTDER error screen.

Action Code D—Used to delete a document from the error file.

Action Code N—Used when no corrective action is necessary.

Action Code S—Reserved.

REQUEST COMPLETED—no errors were made during the correction attempt. Error Code and Action Code will be deleted. Correction is present on the right hand side. (See Figure 3.5.17-45).

Figure 3.5.17-45

RECORD WILL BE DELETED—Action Code "D" (to delete the record from the error file) has been accepted. If record is requested again on the same day, Error Codes, Asterisks, and Action Code fields are deleted. The record is not deleted until end of day. A message should be annotated in the Comments Field when the record is deleted. (See Figure 3.5.17-46).

COMMAND CODE DEFINER INVALID—Definer Code "R" was not used after Command Code FTDER. (See Figure 3.5.17-47).
Resolution: Enter Definer "R" , Error Sequence Number and Entry Code.

Figure 3.5.17-47

COMMAND CODE INITIALIZATION INVALID—This message appears when another command code calls FTDER. (See Figure 3.5.17-48).
Resolution: Re-enter CC FTDER, Definer "R" , Error Sequence Number and Entry Code.

Figure 3.5.17-48

ID INFO CHANGED-RESTART—The Error Sequence Number has been changed during processing of the current record. (See Figure 3.5.17-49).
Resolution: Enter Definer "R" , re-enter prior Error Sequence Number and Entry Code.

Figure 3.5.17-49

ERROR SEQUENCE NUMBER INVALID—The Error Sequence Number is not numeric. (See Figure 3.5.17-50).
Resolution: Enter Definer "R" , correct Error Sequence Number and Entry Code.

Figure 3.5.17-50

ERROR SEQ NUM NOT ON TIP FILE—The requested Error Sequence Number does not match error record on the TIP (Transaction Interface Package) File. (See Figure 3.5.17-51).
Resolution: Re-verify the Error Sequence Number. Enter Definer "R" , correct Error Sequence Number and Entry Code.

Figure 3.5.17-51

PLEASE ENTER ACTION CODE—Correction was attempted but no action code was used. (See Figure 3.5.17-52).
Resolution: Tab to Action Code field and enter appropriate code. Enter Entry Code in appropriate field.

Figure 3.5.17-52

INVALID ACTION CODE—Action Code entered is inconsistent with the action taken. (See Figure 3.5.17-53).
Resolution: Enter correct Action Code (Refer to IRM 3.5.17.13.3 for appropriate Action Code). Enter Entry Code in appropriate field.

Figure 3.5.17-53

PLEASE ENTER CORRECTION FIELDS—Action Code "C" correction was entered, but correction was omitted. (See Figure 3.5.17-54).
Resolution: Enter correct data and Entry Code in appropriate field(s).

Figure 3.5.17-54

INVALID RESEQUENCE INDICATOR—Re-sequence Indicator value must be "1" .
Resolution: Change Resequence Indicator to "1" . Enter Entry Code in appropriate field. (See Figure 3.5.17-55).

Figure 3.5.17-55

Figure 3.5.17-56

Figure 3.5.17-57

PLEASE CORRECT INVALID DATA—Input data has not passed standard validity checks. Inconsistencies between 2 or more data fields will be shown with an asterisk before each related field. Specific error items are indicated with an asterisk to the left of the field identifier. (See Figure 3.5.17-58).
Resolution: Enter correction in asterisk field.

Figure 3.5.17-58

INVALID CORRECTION ATTEMPT—Invalid correction attempt.
Resolution: Review Action Code and correction attempted for accuracy. Make necessary corrections. Enter Entry Code in appropriate field. (See Figure 3.5.17-59).

Use the FTD Sequence Number to secure the FTD coupon. In the event a FTD cannot be located, order a copy of the FTD coupon using the IDRS (Command Code ESTAB).

Secure appropriate FTD coupon or SCRIPS image, and check for input error(s). If an input error is found, use Action Code "C" and correct the EIN asterisk on the FTDER screen. (See Figure 3.5.17-60).

Use Command Code (CC) NAMEE/NAMES to locate the EIN and verify by using CC INOLE or CC BMFOL. If the EIN is located, use Action Code " C" to correct EIN. Use CC ENMOD if the EIN cannot be located on CC INOLE or CC BMFOL. If the name line entity information is different than information listed on the FTD coupon, route a screen print of the FTDER screen (showing the Error Code 30 item) to Entity Control Unit (ECU). Copies of coupon/proof list, SCRIPS image, transcript or screen prints should be held in a suspense file (for audit trail purposes). Continue to retain the item in suspense status until ECU provides a new EIN and it posts on Master File. Enter the correction on the current day's FTDER by using Action Code "C" , if applicable. (See Figures 3.5.17-61 thru 63).

For "APPLIED FOR" EINs, use CC NAMEE (BMF) or NAMES (IMF). This command code may provide an EIN. If so, verify the EIN using CC INOLE or CC BMFOL to insure that the appropriate EIN is used. If no data is on CC INOLE/BMFOL, research CCs NAMEE/NAMES. Enter the EIN on the FTDER screen and use Action Code C. (Refer to IRM 3.5.17.13.6(2)(b)).

If unable to secure a valid EIN using the command code listed above, contact the taxpayer using the telephone number listed on the coupon. (Directory assistance should be used if no telephone number is available). See IRM 3.5.17.9.5 for additional information regarding Communication Skills.

If the taxpayer provides the corrected EIN, verify the corrected EIN on CC INOLE or CC BMFOL. Use Action Code "C" and correct the EIN listed on the FTDER.

If unable to contact the taxpayer to resolve the condition within 2 days, hold in a suspense file, route to ECU for correction. ECU should return the item to the FTD Unit within 8 calendar days with a valid EIN to correct the item. On the current FTDER screen, enter the correction. See IRM 3.5.17.9.5 for additional information regarding Communication Skills.

If the taxpayer insists that the EIN is correct, route the error item to ECU for further follow-up. The FTD Unit must place these error items in a suspense file until receipt of the corrected EIN from ECU.

If the pre-printed coupon (Form 8109) contains an EIN that must be corrected, a coupon book, with the correct EIN, must be ordered for the taxpayer.

If the correct EIN is not present on the FTD coupon, write the correct EIN on the FTD coupon as an audit trail.

If deposit is for Federal taxes, verify on IDRS that a BMF Account is established on Master File. If so, change the SSN to an EIN and use Action Code "C" .

If not, send to ECU to establish a BMF Account. Hold the error item in suspense until the EIN posts to Master File. Use the assigned EIN with Action Code "C" to clear the error item.

If the taxpayer states that the deposit was made in error on the FTD coupon and should be applied to taxes not paid by FTD coupon, verify on IDRS that a BMF Account is established on Master File.

If so, change the SSN to an EIN and use Action Code "C" . Monitor the item closely until posted and immediately transfer the credit from the BMF Account.

If not, send the record to the ECU to assign a BMF Account. Hold the error item in suspense until the EIN posts to Master File. Use the assigned EIN and Action code "C" to clear the error item. Monitor the item closely until posted and immediately transfer the credit from the BMF Account to the correct IMF Account. Immediately after the transfer is performed, actions should be taken to delete the BMF filing requirement because the taxpayer is not liable for filing the return.

If the correct EIN is not present on the FTD coupon, write the correct EIN on the FTD coupon as an audit trail.

Secure FTD coupon for verification of EIN prefix and EIN series. Make correct entry on FTDER screen.

If error is found, refer to IRM 3.5.17.13.6.

For "APPLIED FOR" EINs, refer to IRM 3.5.17.13.6(2)(c) above. (See Figure 3.5.17-63).

Secure FTD coupon for verification of Tax Period and/or Tax Class. Make correct entry on FTDER screen. (See Figure 3.5.17-64). See Figures 3.5.17-65 thru 68 for valid Tax Period and/or Tax Class Codes.

If no error is found, use Action Code "N" . (Refer to IRM 3.5.17.13.3 for Action Codes).

Secure FTD coupon for verification of corrected Tax Period. Make correct entry on FTDER screen. (See Figure 3.5.17-69). See Figures 3.5.17-65 thru 68 for valid Tax Period and/or Tax Class Codes.

If no error is found, use Action Code "N" . (Refer to IRM 3.5.17.13.3).

Invalid Month (MM) other than 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, or 12.

Invalid day (DD) is other than 01–28, 01–29, 01–30, or 01–31.

A Deposit Date that is the same or after the processing date (report date). (See Figure 3.5.17-70).

A missing FTD coupon deposit date should be entered as four digit year from the AOC deposit date, three spaces, and "M" (YYYY_ _ _M) on FTDER screen. All missing deposit dates will post to ECC-MTB (Enterprise Computing Center-Martinsburg) and ECC-MEM (Enterprise Computing Center-Memphis) with the deposit date on the AOC.

The deposit date is 30 days or more prior to the processing date (report date).

The date should be researched and reviewed before correcting the record. This is to eliminate duplicate deposit from posting to MF. If it is determined the block is a duplicate, verify entire block is on Error Register and on SCCF Special Transcript Listing and FRB Verification Record is not found. Delete all items in block.

When FTD 55–40 (Error Delete Listing) is received, input Form 5891 with Codes 0-1D to delete block from SCCF.

Secure FTD coupon or SCRIPS image.

Review for SCRIPS misread errors and ISRP errors.

Enter four digit year from the AOC deposit date (if deposit date is blank, missing or illegible), three spaces, and "M" (YYYY_ _ _M).

Use the appropriate Action Code listed in IRM 3.5.17.13.3.

If the tax class is 1, 4 or 5 and the tax period exceeds the deposit date by more than three months. The month of deposit date is other than 1, 4, 7, or 10. The month of deposit date is not the processing month. The date of month is greater than 7.

If the tax class is 6, 7, 8, 9, K or X and the year is greater than the deposit date year.

If the tax class is 3, C, L, P and the tax period exceeds the deposit date by more than 11 months.

Secure FTD coupon or SCRIPS image, list for verification of tax period. (See Figures 3.5.17-63 thru 68 for indication on how the month/year is generated during FTD processing). If the period is invalid, correct both the month and year in Field F.

When records need to be deleted, corrected or no action is to be taken, refer to IRM 3.5.17.13.3 for the appropriate Action Code. (See Figure 3.5.17-71).

Secure FTD coupon or SCRIPS image for verification of the deposit date and enter the correct date (YYYYMMDD) on the FTDER screen, Field-G, using Action Code"C" . (See Figure 3.5.17-72).

If no error is found, use Action Code "N" .

Research the CRL for the TLN to locate the Transmittal FTD Sequence Number.

Secure FTD coupon for verification of FTD Sequence Number. Enter correction on the FTDER screen.

If no error is found, use Action Code "N" . (Refer to IRM 3.5.17.13.3).

Secure FTD coupon or SCRIPS image and verify that the name control/check digit was processed correctly. If incorrectly processed, use Action Code "C" and enter correct name control/check digits on the FTDER screen. Always make correction using a name control. If less than four characters, enter and follow with spaces.

If the name control/check digit was processed correctly, compare the EIN on the FTDER screen with the EIN contained on the FTD coupon or SCRIPS image. An input error may have caused the FTD Database/National Accounts Profile (NAP) to validate the wrong EIN. If the EIN listed on the FTDER screen is in error, use Action Code "C" and enter the correct EIN on the FTDER screen.

If both the EIN and name control listed on the FTDER screen match the information that is contained on the FTD coupon or SCRIPS image, research IDRS using CC INOLE (IRM 2.3.47) or BMFOL (IRM 2.3.59) to obtain the correct name control. If no data is on CC INOLE/BMFOL, research CCs NAMEE/NAMES (IRM 2.3.60) to verify the EIN. Use Action Code "C" and enter the correct Name Control on the FTDER screen.

If no data is available on IDRS, contact the taxpayer using the telephone number provided on the FTD coupon. (Directory assistance should be used when no telephone number is available.) See IRM 3.5.17.9.5 for additional information regarding Communication Skills.

If the taxpayer provides a corrected name control, verify corrected name control using CC INOLE, ENMOD or BMFOL. Use Action Code "C" and correct the name control listed on the FTDER screen.

If the taxpayer states that the information contained on the FTD record is correct, route the FTD coupon information to ECU for further follow-up. Follow the instructions in (g) below when routing items to ECU.

If unable to contact the taxpayer within 1 day, route a screen print of the FTDER screen or error register showing the Error Code 38 item to ECU. (The FTD Unit should make several attempts to contact the taxpayer). Annotate on the screen print that taxpayer could not be contacted. A copy of the FTDER screen or error register and copy of the FTD coupon/proof list with screen NAMEE, INOLE, etc. prints should be placed in a suspense file (for audit trail purposes). Upon the return of the FTDER item from ECU, hold in suspense until the EIN posts on Master File. Enter correction on the current day FTDER screen by using Action Code "C" to clear the error item. (See Figure 3.5.17-74). See IRM 3.5.17.9.5 for additional information regarding Communication Skills.

Write or underline the correct Name Control on each FTD coupon as an audit trail.

If the tax type marked on the FTD coupon/proof list is Schedule A and the taxpayer has a filing requirement established for Form 720 and not for Form 941, change the tax class on the FTDER screen to 4 and use Action Code "C" .

If the tax type marked on the FTD coupon/proof list is 945, use Action Code "N" to send the deposit to Master File. The deposit should establish the filing requirement for Form 945. However, when the return is filed, the deposit could be for another return.

Form CT-1, Employer's Annual Railroad Retirement and Unemployment Tax Return;

Form 940, Employer's Annual Federal Unemployment Tax Return;

Form 943, Employer's Annual Federal Tax Return for Agricultural Employees;

Form 944, Employer's Annual Federal Tax Return;

Form 990-PF, Return of Private Foundation;

Form 990-T, Exempt Organization Business Income Tax Return;

Form 1120, U.S. Corporation Income Tax Return. The tax type is not consistent with the filing requirement established on the FTD Database/National Accounts Profile (NAP). Asterisks will appear in Field D (Type of Tax) and/or in Field E (Tax Period) on the FTDER screen.

If the tax type checked on the FTD coupon does not match the tax designated on the FTDER screen but matches the appropriate filing requirement established on CC INOLE, change the tax type on the FTDER screen to match the tax type designated on the FTD. Use Action Code "C" , make correction in Field D, entry code, and transmit the record. If the tax type has to be established by ECU, maintain the record in a suspense file until the release date (obtained from ECU). Then request the Error Sequence Number, use Action Code "C" , enter the correct tax class in Field D, entry code, and transmit the record. Normally it takes two cycles to update entity information on Master File. A problem could have altered the type of tax on the FTD coupon.

In some instances the tax period may also have changed. Notify the FTD Coordinator/Planning and Analysis Staff of the SCRIPS problem. See Figures 3.5.17-65 thru 68 to determine the tax period and/or Tax Class Codes. Enter the correct tax period in Field F, entry code, and transmit the record.

If the FTD Coupon and FTDER screen is marked for deposit of a Form CT-1 and one of the following conditions is present, use Action Code " N" , entry code, and transmit the record.

The name line on the FTD Coupon implies that the taxpayer is a railroad entity, i.e., Rapid Railroad Transit.

Name line on the FTD Coupon does not indicate that the taxpayer is a railroad entity. Contact the taxpayer for verification of tax. Taxpayer confirms that tax type is correct as marked. See IRM 3.5.17.9.5 for additional information regarding Communication Skills.

If the FTD Coupon and FTDER screen is marked for deposit of a Form CT-1 and one of the following conditions is present, use Action Code " C" :

After telephone contact, the taxpayer requests to have the tax type changed to a tax OTHER THAN Form 1120, 990-PF or 990-T. See IRM 3.5.17.9.5 for additional information regarding Communication Skills.

After telephone contact, the taxpayer requests to have the tax type changed to a Form 1120, 990-PF or 990-T and the appropriate filing requirement has been established and is displayed on CC INOLE. See IRM 3.5.17.9.5 for additional information regarding Communication Skills.

It is determined after taxpayer contact that the tax type should be changed to a Form 1120, 990-PF or 990-T and the filing requirement HAS NOT been established. Route screen print of the FTDER screen error register showing the Error Code 40 item to ECU. Annotate on this copy the day taxpayer contact was made and the tax type requested by the taxpayer. Copies of transcripts or screen prints should be associated with the FTDER screen print sent to ECU. The Error Sequence Number of the Error Code 40 item should be highlighted on the copy of the FTDER screen print that is routed to ECU. All items forwarded to ECU must be routed via transmittal, for example Form 3210. A second copy of the FTDER screen error register and copy of the FTD Coupon with screen prints should be held in a suspense file (for audit trail purposes) in the FTD Unit. ECU should return the FTDER item with the correction and Action Code. Enter the correction on the FTDER screen. Use Action Code "C" .

If the FTD coupon or SCRIPS image and FTDER screen is marked as a Form 940, DO NOT contact the taxpayer. Forward error item to ECU to resolve the error condition.

If the FTD coupon or SCRIPS image and FTDER screen is marked as a Form 990-PF, 990-T or 1120, contact the taxpayer for verification of tax. See IRM 3.5.17.9.5 for additional information regarding Communication Skills.

If taxpayer requests to have the tax type changed to a tax OTHER than for deposit of a Form 990-PF, 990-T or 1120, use Action Code " C" . If the taxpayer requests no change, or requests to have the tax type changed for deposit of a Form 990-PF, 990-T or 1120, or if taxpayer cannot be contacted within one day, the document must be routed to ECU.

Occasionally, a taxpayer will submit a FTD coupon for deposits that should not be paid with a FTD coupon. When this occurs, contact the taxpayer to verify that deposit is not for Federal taxes. See IRM 3.5.17.9.5 for additional information regarding Communication Skills.

If taxpayer states that the deposit was made in error on the FTD coupon and should be applied to taxes not paid with a FTD coupon, verify on IDRS that a BMF Account as well as filing requirement (for type of tax marked on FTD coupon) is established on Master File. If so, use Action Code " N" . Monitor the item closely until posted and immediately transfer the credit from the BMF Account to the correct IMF Account.

If the filing requirement (for type of tax marked on the FTD coupon) is not established, send the record to the ECU to establish one. Maintain the record in a suspense file until the release date (obtained from ECU). Then request the Error Sequence Number, use Action Code "C" , enter the correct tax class in Field D, enter entry code, and transmit the record. Normally it takes two cycles to update entity information on Master File. Monitor the item closely until posted and immediately transfer the credit from the BMF Account to the correct IMF Account. Immediately after the transfer is performed, notify ECU to delete the BMF filing requirement because the taxpayer isn't liable for filing the return and a return should not be issued.

If record on the FTDER screen is a Tax Class 8 (Form 940), check the FTD coupon to determine whether taxpayer was contacted and the type of tax verified. Use Action Code "N" if Tax Class 8 is correct. If tax class is other than 8 on the FTDER screen, also check if change occurred during BOB Correction Processing. If so, use Action Code "N" .

Do not allow item to remain on the file for more than one day. Use Action Code "N" or "C" to close.

Change of tax class between 1, 6, 9, K or X.

Change of tax class between 3, C or L.

Change of tax class between 4 or P.

Prepare Form 8164 by filling in the following area:

Prepare Form 8163 by filling in the following areas:

Route completed work to SCRIPS.

If ECU changes a name control or EIN, the error record must be annotated with the new change and Action Code "6" and sent to ISRP on the same day received from ECU.

The error record will loop the next day with the new information. Use Action Code "2" to send the error record to good tape. ECC-MTB (Enterprise Computing Center - Martinsburg) or ECC-MEM (Enterprise Computing Center - Memphis) will re-sequence this record for two cycles. Afterwards, the deposit will attempt to post to the Master File.

Change of tax class between 1, 6, 9, K or X.

Change of tax class between 3, C or L.

Change of tax class between 4 or P.

FTC "B" —FTD 53–40.

Figure 3.5.17-81

FTC "C" —Request Record, Form 5890—Use for requesting FRB Day Classified Report, Subsequently Classified FRB Batch Day Report, FRB Monthly Classified Report, Missing FRB Transmittal Report, or the Missing Depository Transmittal Report.

Figure 3.5.17-82

FTC "E" —Error Register (Optional to use only when IDRS is down for more than one day.)

Figure 3.5.17-83

FTC "R" —FTD Correction/Raw—Treasury Form 2284, 8164, 8109, 8109-B, or 8163—Use when raw data must be input.

Figure 3.5.17-84

FTC "S" —FRB Verification, Form 6143 and FTD 66–49.

Figure 3.5.17-85

FTC "T" —Transcript Request—Form 5890, FTD SCCF Special Transcript Request.

Figure 3.5.17-86

FTC "3" —Form 5891 (SCCF Adjustment Record), FTD 61–52 (FRB/Depository Transmittal Amount Difference) or FTD 66–49 (Missing FRB/Depository—Equal Amounts).

Figure 3.5.17-87

FTC "6" —Form 5517, FTD BOB Correction.

Figure 3.5.17-88

FTC "7" —FTD 53–40, BOB Delete.

Figure 3.5.17-89

FTC V Form 8712, FTD Variance Correction/Deletion Record. Format Code 268.

Total the amount of the FTDs making sure that the bank stamps match.

Research the hold trays for transmittals.

Check the missing FRB/Depository List—$ descending—(FTD run 66–47) for the FRB record with that amount of money and deposit date. (See Figure 3.5.17-99).

Research Adjustment Action Request (Form 5526) for Debit adjustment with that deposit date for the same Depository using the Bulkdata System. (See Figure 3.5.17-31).

If deposit date is more than 12 days old check Missing Lists (FTD runs 61–50 and 61–51) for previous action. (See Figures 3.5.17-96 and 98).

If amount is located on Missing FRB/Depository List with FRB record matching Depository information, prepare a Transmittal Replacement Form (Form 8164) to match the FRB record on file. Annotate with "FTDs received without AOC." (See Figure 3.5.17-91).

If the original block is identified, and a debit adjustment has previously been made, prepare an AOC via the Bulkdata System with an " S" number. (Refer to IRM 3.5.17.26.7).

If the block is not identified, contact the depository to determine if coupons were included in a previous transmittal total.

If not, use the Bulkdata System to prepare an AOC and transmit to the St. Louis FRB. (Refer to IRM 3.5.17.26.7).

If the Depository indicates an AOC was not forwarded with the corresponding FTDs because its supply of Form 2284 has been depleted, the FTD Unit should ensure a reorder for Form 2284 has been processed. In addition, instructions outlined in IRM 3.5.17.17.2 should be followed for processing the FTDs received without an AOC.

Check to see if there was an adjustment action on the original transmittal. If so, prepare Form 2284 using "S" followed by the current calendar day of the month as the branch code.

Use the deposit date shown on the face of the FTD coupon as the deposit date to be entered on the blank AOC. Also, enter the total number of FTDs and use the original IRS received date, if available. If not available, use the current date. Annotate or stamp the blank AOC with this message "FTDs Received for Prior Form 2284" . (See Figure 3.5.17-93). Use a log book to cross reference the original TLN for an audit trail. A monthly Mandatory Management Review is required to ensure that incomplete or loose FTD coupons are being processed timely.

Use cc BMFOL to access taxpayer's account to determine whether deposit(s) has posted. If posted, notate the FTD Sequence Number on the coupon and pull the original block.

If coupon(s) in the file is handwritten, annotate coupon with FTD Sequence Number, research date, initials and file.

If both coupons are pre-printed, contact the bank to determine if the taxpayer actually made two deposits on the same date.

If yes and bank states that one was not added to the AOC, prepare a blank Form 8164 and create AOC on the Bulkdata System. (See Figure 3.5.17-93). Input Form 8164 with the related coupon(s) through SCRIPS (to credit the taxpayer's account).

If no, annotate with FTD Sequence Number, research date, initial and file.

Check the holding tray for loose FTDs. If the FTDs are found, verify the depositaries' name, money amount, and items.

Research Missing FRB/Depository List for SPC record with that amount of money and deposit date. (See Figure 3.5.17-100).

Research FRB Verification List for verification of Transmittal Serial Number. (See Figure 3.5.17-94).

Research SCCF Special Transcript List for records for that depository. (See Figure 3.5.17-125).

Research Control Record List (CRL) for previous input of block. (See Figure 3.5.17-144).

Research Insert Delete Report, IPS00817 for record of block deletion. (See Figure 3.5.17-9).

If deposit date is more than 12 days old, research Missing FRB Transmittal List for previous action. (See Figure 3.5.17-96).

If original block of work is not found place Treasury Form 2284 in holding tray.

If FTDs are not received within 12 days, research the Missing FRB Transmittal List to determine that the TLN does not appear on the list. (See Figure 3.5.17-96).

Contact Depository and indicate FTDs cannot be located. Customer information is needed to reconstruct the block.

Upon receipt of the information by telephone call, correspondence, or fax from the Depository, prepare Form 8109-B for each taxpayer. (See Figure 3.5.17-95). In some cases, it may be necessary to coordinate with other functions to transfer these deposits after the taxpayer has filed the return. When preparing Form 8109-B and the type of tax is not available or known, leave this field blank. This will cause a notice to be issued to the taxpayer for identification of where deposit is to be applied. Refer to IRM 3.5.17.12.1(1) when replacing Form 8109 with Form Codes 91 or 92.

Annotate or stamp the AOC with this message "FTD coupons not Received" only if FTDs had to be reconstructed.

Follow instructions in IRM 3.5.17.17.3.

If IRS copy has been received but St. Louis FRB has not confirmed, forward Form 2284 to St. Louis FRB. Annotate with "IRS received both. "

Input block with IRS copy.

Forward a copy to St. Louis FRB as in IRM 3.5.17.17.4(1) above.

Research Missing FRB/Depository List for FRB verification. (Refer to IRM 3.5.17.22).

If not verified, forward photocopy of AOC to FRB and input block with FRB transmittal.

If St. Louis FRB has verified, input block with FRB transmittal.

The FTD Unit will discard these items received if no bank name is indicated on the envelope and/or no bank name is on the face of the coupon.

Coupons indicating zero deposit amount and a notation of not liable to file should be forwarded to the appropriate BMF Collection Taxpayer Delinquency Investigation (TDI) area. (Austin SPC to Ogden SPC, and Kansas City SPC to Cincinnati SPC.)

Coupons with a deposit date of 30 days or older should be researched for possible duplication.

If "no" and FRB has confirmed the transmittal; using the Bulkdata System prepare a Form 5526 and debit voucher. Transmit to the St. Louis FRB . (Monitor the Missing Depository List for proper closure). Contact St. Louis FRB, so it may verify the money to the appropriate SPC. Contact the correct SPC and inform it that the transmittal block will be forwarded to them by express mail.

If "yes" and St. Louis FRB has not confirmed the transmittal; follow the instructions in IRM 3.5.17.31.9 to reverse the transmittal block. (Monitor the Missing FRB List for proper closure). Contact St. Louis FRB to inform it that the block was received at your SPC, but will be forwarded to the appropriate SPC (by express mail) for processing. St. Louis FRB should confirm the transmittal to the correct SPC.

If "yes" and St. Louis FRB has confirmed the transmittal to the SPC that processed the transmittal block, a reversal is not required; instead, contact the depository and St. Louis FRB to inform them what happened.