Form(s) 8329 are processed at the Ogden Submission Processing Center.

File Form(s) 8329 in TIN (Reporting Authority) order by calendar year.

Form(s) 8332 are required to be attached to the taxpayer's return.

Route loose Form(s) 8332 (paper and electronically filed) to the Accounts Management Function for adjustment input that will provide for association of the form.

If received, route to the Ogden Submission Processing Center.

File loose Form(s) 8621 in alphabetical order by year of receipt.

Form(s) 8703 are processed at the Ogden Submission Processing Center.

File Form(s) 8703 in TIN (owner of project) order by calendar year.

Retain loose Form(s) 8833 in alphabetical order by year of receipt.

Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

Loose Form(s) 8840 are processed at the Austin Submission Processing Center.

File and maintain loose Form(s) 8840 in alphabetical order by year of receipt.

Retire to the Federal Records Center beginning January 2nd through March 31st following the year in which returns were numbered and processed.

Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

For loose Form(s) 8840 that cannot be filed alphabetically due to insufficient information (e.g. information is illegible, missing, blank, etc.), designate a storage area/box with the notation "Form 8840 - Unidentified or Unable to Associate" and file by year of receipt.

At the end of the calendar year, collect all the unidentified/unable to associate loose Form(s) 8840

Retain the documents for one (1) year (in the event a future association can be made) and then destroy.

Loose Form(s) 8843 are processed at the Austin Submission Processing Center.

File loose Form(s) 8843 in alphabetical order by year of receipt.

Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

For loose Form(s) 8843 that cannot be filed alphabetically due to insufficient information (e.g. information is illegible, missing, blank, etc.), designate a storage area/box with the notation "Form 8843 - Unidentified or Unable to Associate" and file by year of receipt.

At the end of the calendar year, collect all the unidentified/unable to associate loose Form(s) 8843.

Retain the documents for one (1) year (in the event a future association can be made) and then destroy.

Form(s) 8855 are processed at the Cincinnati and Ogden Submission Processing Campuses.

File and maintain in EIN order by year of receipt.

Associate Form 8855 with Form 1041, U.S. Income Tax Return for Estates & Trusts. If Form 1041 is not present, associate with Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

Form(s) 706 are stored at the Consolidated Site (C-Site) which is a storage facility near the Kansas City Submission Processing Campus (KCSPC).

The C-Site address is : Internal Revenue Service, 335 S. GeoSpace Drive, Independence, Missouri 64056.

If received, route Form(s) 8857 to the Cincinnati Submission Processing Campus (CSPC).

Route loose Form(s) 8865 to the Accounts Management Function for association with the taxpayer's tax return.

File and maintain in EIN order by year of receipt at the Ogden Submission Processing Center.

Form 8453X is the jurat form for electronically filed Forms 8871. Generated Form(s) 5147 will have a DLN beginning with "91977" . Associate Form(s) 8453X with these Form(s) 5147.

File in reportable transaction number order if the reportable transaction number is present.

File in alphabetical order if the reportable transaction number is not present (application denied).

Form 8918 replaces Form 8264, Application for Registration of Tax Shelter.

Form(s) 8925 is required to be attached to the policyholder's return for each year.

Route loose Form(s) 8925 to the Account Management Function for adjustment input that will provide for association of the form(s).

Form(s) SS-4 received from the Accounts Management (EIN Function) and Entity Function will have this information shown on the outside of the folder:

File forms by employee number sequence by date.

Retire to the Federal Records Center at the end of June and at the end of December those forms and related documents over six (6) months retention.

Destroy five (5) years after the end of the year in which processed.

Schedule(s) K-1 is no longer re-associated with the parent return (Form(s) 1041, 1065, or 1120s).

Schedule(s) K-1 will be received on batch carts or "stat " boxes in individual gusset/blue folders in parent DLN order.

The parent return DLN will be written/stamped on the individual gusset/blue folder for each set of Schedule K-1.

Retain Schedule(s) K-1 under the parent return DLN.

Pull/retrieve Schedule(s) K-1 whenever a request for the parent return indicates they are needed.

Retain Schedule(s) K-1 with the parent return once they have been pulled and associated.

Return to the originator those schedule(s) K-1 received for association with an electronically filed parent return as there is nothing in Files with which to associate the schedule(s).

Each Submission Processing Files Function has a different capacity for storage. The major concern is the accountability of all paper under documents under DLN control whether it be at the Campus or retired to a Federal Records Center.

In those instances where a taxpayer's file contains excessive documents (schedules, audit reports, etc), which precludes filing in the normal block of documents, determine/devise a consistency filing system for all oversize administrative files based on local space availability.

Stamp the upper right hand portion of the return "Administrative File" being careful to avoid stamping over any other information.

Write this information on the front of any cartons/folders prepared for storage:

Update all administrative files to show the new controlling DLN for the taxpayer when a return is renumbered.

Process/fill requests for returns having administrative files with the complete file.

Citizenship Status Statements from the Correspondence Function consists of these categories:

File these statements within category, by year as received for retirement as outlined in IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records.

File and maintain FIRPTA correspondence in alphabetical order by year of receipt.

If the taxpayer name/identifying information is not readily identifiable on the correspondence, route to the Accounts Management Function for a determination as to the taxpayer name, etc.

File claims in alphabetical order by year of receipt.

Annotate folders with this information:

File folders by date, then employee number sequence by type of input.

Service requests for these documents by following instructions for IDRS source document requests.

These folders should not be considered as IDRS source document folders as they have a separate and unique retention period.

For retention and destruction information, see IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 158

Form(s) 940 (2006 and later) and Forms 941 (2005 and later) processed via SCRIPS will not be stapled together.

Forms 940 (2006 and later) and Forms 941 (2005 and later) processed via SCRIPS may have a folder within the gusset folder that contains the return attachments. Both the return and attachments will have a unique number stamped in the upper left margin of the return and on the top of the attachment(s).

When a request for a return is received, look for the folder within the gusset folder. If found, search the interior folder for all pages associated with the return. Staple the return together (with attachment when appropriate) and send to the requester.

When documents (returns and attachments) are received for re-filing, they will be stapled and should be re-filed together. Do not separate the attachments(s) from the return and re-file separately.

Lockbox processed forms are sent to the Files Function after all transactions in the block have gone to good tape (i.e. cleared Error Resolution System).

Check received documents against the CPL/ACPL as appropriate.

Perform a cursory review of audit trail legibility that is printed on the back of the form. This assists in identifying any checks that may have been left in the block.

Associate the Optical Character Recognition (OCR) Remittance Register or Form 813, Part 2, Document Register, with the documents prior to shelving.

When filing request for blocks of documents, include the document lister tape with the block.

Form 4868/4868V, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, is processed through Lockbox. Form 4868V is the tear-off bottom portion of the form and is numbered by Lockbox.

Form 4868V (top portion of the form) is placed in the back of the folder in the order of input.

Form 4868V is numbered using the FLC and shows a Tax Class/Document Code of "217" .

Service these requests by pulling the numbered Form 4868V only.

Report any unusual problems to the Submission Processing Center Lockbox Coordinator.

ISRP replaces the Remittance Processing System (RPS) for entering data from tax returns and processing remittances.

ISRP documents along with Lockbox bank remittance transaction data are consolidated into the Remittance Transaction Research System (RTR) which images remittance transaction information and makes it available to authorized users who need to research remittance transactions.

ISRP assigns a DLN to each payment record. This DLN posts to the Master File and does not appear on the paper source posting document when the imaged archive does not fulfill research needs.

The RPSID number consists of a three digit deposit date followed by a six digit numerical control number 000000 through 999999.

The RPSID number does not appear on the Cycle Proof Listing (CPL)/Automated Cycle Proof Listing (ACPL).

Route case files with erroneous data attached to the originating/responsible area. For example, a file pertaining to another taxpayer or a return with a file for adjustment in the 100 blocking series.

After BMF output processing is completed, pull Form 709 and related documents and file them in alphabetical order.

See IRM 3.5.61.3.50, IDRS Source Documents, for special procedures for adjustments input via IDRS.

When processing source document folders supporting transactions input through IDRS, ensure that the outside of the folder contains the following information:

If the information shown above is not provided, return the folders to the functional area to obtain the required information.

In those instances where source documents for a transaction are too bulky to fit into a folder, they are routed to the Files Function in one or more boxes with Form 3210, Document Transmittal. Form 3210 should contain the same information that would be shown on Form 6502, Employee Source Document Folder Label.

For timeliness requirements when processing source document folders, see IRM 3.5.61.1.6, Timeliness Requirements.

Check each block of documents (CFs 5147) against the IDRS Block List to verify receipt of all blocks.

Document Code 54 with TC 534, blocking series 199 generates for both IMF and BMF

Route NMF IDRS transaction records, document codes: 28, 45, 50 and 77 to the Accounting Function.

Route document code 63 (except transaction codes: 53,54,55 and 70) to the Accounting Function.

Do not pursue missing blocks for NMF IDRS transaction records.

If a folder of source documents or documents within a folder has no generated transactions, hold and check the following day's output. If no transaction record is received, return the folder to the originating function.

If a document code 47 or 54 re-file DLN blocking series transaction record is received without a source document or the source document appears invalid, route a copy of the transaction record to the initiator's manager. Do not route copies of the document code 47 transaction records that indicate Examination disposal codes: 28, 29, 33, or 36–47 or those with blocking series: 100–199, 130–179, 190–199, 280–299 and 400–479.

Do not route copies of transaction records for document code 47 indicating Examination disposal codes: 29 or 99 for Employee Plans (EP) or Exempt Organizations (EO) as these will not have source documents.

Do not route document code 54 transaction records with a reference code 616 as these will not have source documents. Certain document code 54 source documents may be deliberately retained by the Accounts Management Function for further action.

These items will be identified by the annotation of SDR (Source Document Retained) in the" Remarks " field. Process as follows:

If a document code 64 transaction record indicates "SD " (Source Document) and is received without a source document, return it to the originator for the source document. If received and the transaction record indicates "NSD" (Non Source Document) or that the adjustment was completed based on oral statement, file the document as this denotes no source document will be sent to Files.

Transaction records indicating "CIS -NSD" in Blocking Series 00 should not be returned to the originator. Block and shelve.

Mail time can delay the association of the source document with the transaction record. In lieu of waiting, consider the following:

After association of appropriate source documents with their corresponding transaction record, sort all CFs 5147 into DLN sequence except Form 709 adjustments. See IRM 3.5.61.3.49, Adjustment Documents.

Prepare Form 1332 and file folder or Block Divider Card for each block of documents and file in DLN order.

Prepare additional block file folders when necessary to eliminate over-stuffing of folders.

Certain Tax Delinquency Investigations (TDIs) used as source documents for IDRS input by the Campus TDI Function are held temporarily for subsequent action. These documents are sent to the File Functions as re-files and are labeled with the input date and employee number. Re-file source documents in the appropriate source document folder.

If source documents are still not received after allowing the appropriate amount of time and contacting the originating function, notate" No Source Document Received" and file by input date and employee number sequence.

File source documents folders by input date and employee number sequence.

This election statement is filed by individual taxpayers electing the exception provided by Internal Revenue Code(IRC) Section 613A(c)(10).

Time stamp the statements and file in alphabetical order by year of receipt.

Receive and maintain Form 2553 in DLN sequence by year of receipt.

Retire to the Federal Records Center one (1) year after the end of the processing year.

Destroy seventy five (75) years after end of the processing year.

Receive Form(s) 8869 from the Entity Control Function via Form 9856, Attachment Alert.

Associate with Form 2553.

Route Form(s) 8869, received without the Form 2553 DLN noted for association to the Entity Control Function.

Obtain the latest Form 1120 DLN.

Attach the election document to the return and refile under the most recent controlling DLN.

Process statements filed by municipalities electing the five (5) million dollar exemption provided under this IRC section.

Receive and maintain elections as received by calendar year.

This election can be made by taxpayers via letter, by filing Form 843, Claim for Refund and Request for Abatement or by amended return (Form 1040X).

When received in the Files area, the election document should contain the DLN, taxpayers name, address, taxpayer identification number and the tax year.

Associate the election document with the individual income tax return for the taxable period indicated on the election.

If the DLN or "No Record" is not annotated on the election document, return it to the originator.

Attach the notice/election document to the return and re-file under the return DLN (Form 1065, U.S. Return of Partnership Income.).

If the DLN information is not provided, return election document to the originator.

If the originator cannot be determined, route to the Accounts Management Function and request DLN determination.

Form 8875 is used by an eligible corporation and Real Estate Investment Trust (REIT) to jointly elect to treat the corporation as a taxable REIT subsidiary under Section 856(1) .

Submission Processing Campus (SPC) File Functions retire returns and related documents in accordance with IRM 1.15.4, Records Management - Retiring and Requesting Records. File Functions are to follow retention instructions found in IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records. Unless otherwise coordinated with the FRC, File Functions are to comply with the IRS-NARA Memorandum of Understanding (MOU).

Destroy documents received as Re-files if the original block has already been destroyed.

This computer file contains information indicating whether a return or other document is retained in the SPC or has been retired to the Federal Records Center. This enables the computer to sort IDRS terminal input requests (Forms 4251) into three groups, as follows:

Update the Retired Document File using IDRS Command Code ESTAB, Modifier "R" by close of business on day of shipment. Instructions for inputting CC ESTADR are contained in IRM 2.3.56, IDRS Terminal Responses.

Transfer records to the FRCs according to these procedures.

Arrange to ship tax returns according to IRM 1.15.29, Records Management - Records Control Schedule for Service Center Operations, or other schedules mutually agreed upon by the primary or alternate IRS Campus contact and the appropriate FRC primary or alternate contact. Tax returns/documents shall be shipped per local procedures to the loading dock of the appropriate FRC servicing the IRS Campuses as set forth below:

Furnish the FRC with the projected volume of records to be retired by the File Location Code(s) and Tax Class/Document Code. Provide annual estimates followed by exact volumes in advance of each shipment.

Coordinate timeframes for retiring records to the FRC. The timeframes must be agreed upon by the receiving FRC. If an agreement cannot be made, contact the NARA COTR immediately so that a compromise can be reached.

Provide records Transmittal and Receipt (SF-135) forms as prescribed by IRM 1.15.29, Records Management - Records Control Schedule for Service Center Operations.

Two weeks prior to the retirement, prepare pre-printed shipping labels, with the accession number and individual box number (1, 2, 3, etc.), for each box in the shipment. At that time, affix these labels to the boxes maintaining the numbered order.

Supervise loading of the tax returns to ensure that the boxes are loaded securely, and in reverse numerical sequence so that when the shipments reach the FRC, the first box off loaded will be Box #1 enabling the boxes to be moved directly onto the shelves without being rearranged.

Ensure that all records transferred to the FRC are in strict DLN sequence within the boxes.

At the time of shipment, provide an estimate to the FRC of the number of missing blocks or segments of tax returns that are being withheld from the shipment pending further processing. This will enable the FRC to reserve adequate shelf space for the missing blocks/returns.

This section covers the handling of Requests:

Inter-file all attachments and documents in strict DLN and list year order.

Multiple list years can be sent in the same shipment (oldest list year first).

Batch each list year separately using a transmittal/batch sheet.

The transmittal/batch sheet must contain the following information:

When shipping re-files and requests to the FRC, utilize the following Personally Identifiable Information (PII) procedures:

A serviceable request must have the following information:

Sort serviceable requests into two groups:

Sort both groups of serviceable requests into files sequence within the File Function location as follows:

Separate requests for internal use, photocopies, reimbursables photocopies and originals for the FRCs.

Merge requests from other Campuses.

Merge IDRS requests with other requests.

Batch requests into groups of not more than 100 requests or re-files. Batch volumes may vary by depending on the campus, season (peak, non-peak), request type, etc.

Route requests to the Document Retention Unit.

Route request to be serviced by a FRC that normally services another SPC through that SPC.

Upon determination that a request is unserviceable, process as follows:

Pull and charge-out the document or note the requested information on the requisition.

If the document is already charged out or is missing Block Not In File(BNIF)/ Document Not In File (DNIF), notate this information along with any other information required to be completed by the Files Function on Form 4251, Form 2275 or other requisition.

Ensure that information written on the requisition is readable and can be easily understood by the requester.

If the document/block is not in the files, take the necessary action to ensure that the document/block is not misfiled or improperly shelved (i.e. notify Files management for special search).

If an "A " is marked on the block control sheet, this indicates a duplicate DLN. Check the following block, marked "B" on the block control sheet to ensure pulling of the correct document.

Prepare copies where requested or if the requester is not entitled to the original return.

Sort all filled requests by location of the requester and route to the requester based on the address shown on Form 4251, Form 2275 or the Examination Primary Business Code/Employee Group Code (PBC/EGC) listing.

Before sending Form 4251 where the return is unavailable, destroy the second copy of the Form 4251. Send the requester only the copy having the charge-out information.

Perform special search on unfilled requests only if the special search criteria is met.

Send requests submitted by CI, TAS, and Disclosure directly from the servicing Campus in separate envelopes to the requesters. Forms 4251/2275 will have requester IDRS numbers beginning with "60" , "63 " and "79" respectively.

Form 8161, Error Resolution Charge-outs, are received in two ways:

This section covers the most common requests received in the Files Function: