3.8.45  Manual Deposit Process (Cont. 1)

3.8.45.4 
Payment Perfection Procedures

3.8.45.4.14  (10-31-2012)
Perfect Returns or Documents

  1. Perfect returns or documents contain a legible taxpayer name, taxpayer identification number (TIN), e.g., employer identification number (EIN), only for Form 5330 and Form 8288), one Master File Type (MFT) code, multiple tax periods, one plan number (Form 5330, Form 5500 series and Form 5558 only), and one remittance.

    1. Sort and batch returns/documents by current, prior, fiscal year and/or full paid and part paid.

    2. Do not detach duplicate copies of return/documents. Annotate copy or duplicate.

    3. Date stamp prior year delinquent returns, if Date stamp is missing, and all Form 4506s/Form 4506-Ts, Request for Copy or Transcript of Tax Return.

    4. Edit name control on Business Master File (BMF) returns/documents if check digits are not present. Edit name control on Individual Master File (IMF) return/documents if two last names are present.

    5. If "Balance Due" entry (returns only) matches remittance for accompanying return, perfect for ISRP or Manual Deposit. Otherwise review remittance to determine tax type/year and SSN/EIN.

    6. If no plan number is present on Form 5330, Form 5500 series, and Form 5558, contact Ogden Submission Processing Campus (OSPC) Entity for appropriate IDRS research to verify correct plan number.

3.8.45.4.15  (01-01-2011)
Return/Document Perfection for ISRP Processing (Not in the Same Unit)

  1. BMF original returns/documents processed through ISRP must include certain information. If not present, edit the source document with the missing information.

    1. EIN.

    2. Check digit or name control.

    3. Tax Period must be edited in YYMM format if not present or fiscal year.

    4. Total amount shown in penalty and interest box acceptable if included in payment.

    5. Received Date. See IRM 3.8.45.4.15(7) below for further instructions.

  2. BMF documents other than original forms must contain the information listed below. Edit the missing information on the source document.

    1. EIN.

    2. Check Digit or Name Control.

    3. Tax Period edited in YYMM format.

    4. Transaction Code (TC).

    5. Master File Tax (MFT) Code.

    6. Received Date. See IRM 3.8.45.4.15(7) below for further instructions.

  3. IMF original returns must contain the information listed below. Edit the missing information on the source document.

    1. SSN/ITIN.

    2. Name (name control when two last names are present).

    3. Tax Period, edited in YYMM format for fiscal year.

    4. Received Date. See IRM 3.8.45.4.15(7) below for further instructions.

  4. IMF documents other than original must contain the information listed below. Edit the missing information on the source document.

    1. SSN/ITIN.

    2. Name (name control when two last names are present).

    3. Tax Period edited in YYMM format.

    4. Transaction Code.

    5. MFT Code.

    6. Received Date. See IRM 3.8.45.4.15(7) below for further instructions.

  5. IMF return/document received with primary name and ITIN change must be researched. Review returns for indication of Amnesty cases or "new SSN," to determine if SSN is entered correctly.

    1. If taxpayer indicates "new SSN," circle out all other SSNs.

    2. If a copy of a U.S. Immigration & Naturalization Service (INS) letter is attached to the return, transfer SSN/ITIN from the letter to the return.

    3. Do not use SSN on Form W-2. The SSN on the Form W-2 can be used for research ONLY.

    4. If "Applied For" is entered in the SSN box of the return, review attachments for an INS Letter or indication of "new SSN." Taxpayer may indicate that they have filed Form W-7, Application for IRS Individual Taxpayer Identification Number.

    5. If unable to determine correct SSN, process the return through Unidentified.

  6. Use the following procedures for BMF return/document with TIN or name change.

    1. Procedures should be set up between Entity Function and Deposit Function to have a tax examiner from Entity come to presearch area daily.

    2. Assign EINs to returns/documents that are received indicating an EIN has been applied for and not yet assigned.

    3. Entity's tax examiner will be given any other EIN (name) problems to resolve.

  7. Further instructions are as follows:

    1. Date stamp using the "Block Header Date" tag from ISRP.

    2. If no "Block Header Date" , date stamp using the post mark date on envelope.

    3. If no envelope is available or the post mark is illegible, date stamp using the date on the remittance.

3.8.45.4.16  (01-01-2011)
Form W-7 Application for IRS Individual Taxpayer Identification Number (For All Campuses Except Austin)

  1. Form W-7 is an application for an individual taxpayer identification number (ITIN) for non-citizens. ITINs may not be issued without a Return or some proof of a need for an ITIN. That means ITINS will not be issued for 2-3 weeks from receipt of the request. Remittances received with Form W-7 should be processed using the procedures below.

  2. When a Form W-7 for a spouse or dependant(s) is received with a remittance and a return with a primary SSN, process the payment through ISRP and apply the payment to the primary taxpayers' SSN.

  3. All Form W-7 received at campuses other than Austin must be forwarded with a Form 3210, Document Transmittal to the ITIN Unit at the following address. Include the return, source documents, and attachments received with Form W-7.


    IRS-AUSPC
    3651 South Interregional Hwy. 35
    Austin, Texas 78741-7855
    ITIN Extraction Stop 6052

  4. When a return and remittance are received with Form W-7 but no primary SSN is present on the return and the primary SSN cannot be determined, process the payment to Unidentified. Route the documentation and a photocopy of the check with the Unidentified written or stamped on it to the Austin Submission Processing Campus (AUSPC) at the address listed above.

  5. When a return and remittance are received and the return indicates "Applied For" (no Form W-7 is attached), the following steps should be taken to process the remittance and return:

    1. Research of the ITIN system may be used to possibly identify the ITIN for payment application. If an ITIN is found, prepare Form 3244, Payment Posting Voucher, for application of the payment. The return should be annotated with the ITIN for further pipeline processing.

      Note:

      A Form 5081 must be input to gain access to the ITIN system for research capabilities. The application "ITIN Other RTS Users (ITIN Real-time System)" must be selected. Employees must have access to the Employee User Portal (EUP) before completing the Form 5081 for the ITIN system. Employees may register for access to EUP at https://eup.eps.irs.gov/eup_login.

    2. If the ITIN cannot be identified, secure an IRSN from the Entity Function to process the payment. Form 9956 may be requested by the Entity function for completion with the needed information for assignment of the IRSN. Coordinate with the Entity function to ensure the 24 hour timeframe for deposit of the payment is met. See IRM 3.13.5.72, Assignment of Internal Revenue Service Numbers (IRSNs). Annotate the corresponding return with the IRSN for further pipeline processing.

    3. During peak season, the Entity function workload may prevent the assignment of the IRSN within the 24 hour timeframe. In these instances, apply the payment to Unidentified and route the IRSN information to the Unidentified Team in Accounting when received back from Entity. A photocopy of the check with the Unidentified DLN written or stamped on it and needed documentation should accompany the Deposit Package that is sent to the Accounting Operations. Annotate the corresponding return with the IRSN for further pipeline processing.

  6. When a Form W-7 only is received with a remittance, apply the payment to Unidentified. Route the documentation and a photocopy of the check with the Unidentified DLN written or stamped on it to the AUSPC at the address listed above.

    Note:

    Failure to write or stamp the Unidentified DLN on the check will result in the Austin Accounting Unidentified Team possibly being unable to identify which Campus to return the ITIN information to for Unidentified processing. This will cause the Unidentified cases to age in the Accounting Unidentified inventory.

3.8.45.4.17  (09-23-2011)
Telephone Contact to Taxpayers

  1. If IDRS research fails to identify proper application of a remittance, telephone contact may be made with taxpayers. Strict adherence to disclosure requirements must be maintained. Refer to IRM 11.3, Disclosure of Official Information. Extreme care must be taken when speaking to taxpayers or their appropriate officers to obtain information. Identify yourself immediately. Use Federal Telecommunications System 2000 (FTS2000), whenever possible, to contact taxpayers. If the taxpayer asks for any account information, refer them to 1-800-829-1040. If the taxpayers' phone number is not available on the remittance or document, obtain the phone number from Directory Assistance (FTS, taxpayer's area code, and 555-1212) or any on-line Directory Assistance tools.

    Note:

    FTS is for official Government use only.

    1. Make IMF calls after 9 a.m. during normal business hours, unless a specific time was requested.

    2. Make BMF calls during normal business hours of 8 a.m. - 5 p.m.

  2. The Quality Communication Job Aid http://win.web.irs.gov/am03jax/Ops5/QUALITY%20CORNER/COMMUNICATION%20JOB%20AID.htm provides guidance on the quality of communications and a self-study module.

3.8.45.4.17.1  (01-01-2011)
Specific Name/Functional Area is Identified on the Notice/Letter

  1. A functional area may receive a call regarding any matter assigned to a specific employee or function, usually noted on the notice or letter. If the taxpayer asks for information specific to their account, refer them to 1-800-829-1040.

3.8.45.4.18  (01-01-2011)
Mutilated Checks

  1. Mail-opening equipment can mutilate checks during processing. When this occurs, remittance processors should tape the check back together, place in a transparent sleeve, and deposit thru ISRP. The financial institution will determine if a mutilated check can be processed. If it cannot be processed, the check will be returned to IRS by the financial institution and processed by the Dishonored Check function as outlined in IRM 3.17.10, Dishonored Check File (DCF) and Unidentified Remittance File (URF). Additional guidance on mutilated checks is listed in the table below:

    If Then
    The payment voucher or accompanying information is unclear, Follow IDRS Presearch procedures.
    The condition of the mutilated check precludes identification of the taxpayer, and there is no posting information, Credit the payment to the Unidentified Remittance File.
    The remittance is not repairable/processable and there is insufficient information to contact the taxpayer, Turn the remittance over to the Operations Manager of Receipt and Control to destroy.

    Note:

    If your financial institution charges extra to process the transparent sleeve thru ISRP, deposit thru Manual.

3.8.45.4.19  (09-17-2012)
Returned Refund/Rebate Government Checks for Payment of Taxes

  1. Payment Perfection Unit (PPU) will receive all Government Checks from the Extraction Unit that have been stamped below the "Pay to the order of" line with the following statement "UNLESS FOR CREDIT TO THE UNITED STATES TREASURY, THIS INSTRUMENT IS NON-NEGOTIABLE" .

  2. PPU must separate the valid government checks for payment of taxes from returned refund checks.

  3. All remittances where the payee line is made payable to the United States Treasury, Internal Revenue Service, Commissioner, Department of the Treasury, Social Security Administration or variations of any agency or department of the United States Government should be construed to be a payment to the United States Government.

  4. Process the valid government checks for payment of taxes through normal processing.

  5. Forward the Returned Refund/Rebate Checks along with any document(s) to the Refund Inquiry Unit using Form 3210, Document Transmittal. Form 3210 must list the following information from each check:

    1. Check Symbol

    2. Check Number

    3. Amount


    Note:

    If a returned refund/rebate check is received with a return and the Statute of Limitations is in jeopardy, the return must be cleared by the Statute Control Group before being forwarded to Refund Inquiry with the returned refund check/rebate.

  6. If a Returned Refund/Rebate Check accompanies a valid payment of taxes, or is endorsed by the payee, process as follows:

    1. Prepare a posting document for the valid payment of taxes and process through normal processing.

    2. Apply the payment to the taxpayer's account with TC 670/TC 570.

    Note:

    If a taxpayer returns their Advance Child Tax Credit (ACTC) Check to the IRS, please follow the above procedures as a Returned Refund Check.

  7. Management Reviews. Managerial reviews by the supervisor must be conducted and documented at least quarterly to ensure adherence to internal controls for the security of the returned refund checks forwarded to Refund Inquiry on Form 3210, Document Transmittal. Management may, at its discretion, conduct these managerial reviews at more frequent intervals. The review should ensure all Form 3210s sent to Refund Inquiry are received back and acknowledged with a signature from the appropriate Refund Inquiry official.

3.8.45.4.20  (01-01-2011)
Basic Manual IDRS Research for Payment Perfection

  1. The Integrated Automation Technologies (IAT) Tool for Payment Perfection (formerly known as the IDRS Decision Assisting Program (IDAP) Tool for Payment Perfection) should be utilized to perform IDRS research. This subsection provides general guidance for only a few basic scenarios relative to Payment Perfection IDRS research. Refer to these instructions in the absence of the IAT macro for payment research. Also, in this subsection are a few IDRS command codes that are required to be researched in order to apply a payment accurately. This is not an all inclusive list. It is intended only to provide a basic point to begin payment research. There will be situations when more extensive research may be required, for example, the procedures outlined in IRM 3.8.45.10.2 . Refer to ADP/IDRS handbooks, referenced IRMs and Job Aids for complete information. There is also much information on SERP: http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm. The job aids on this site are viewable and easily printed.

    Scenario THEN IF IMF IF BMF
    IF Both IMF and BMF THEN THEN
    a. Payment Received with check only and the only identifying information is the name and address on the check. Research to whom the payment should be applied. Use: CC NAMEB and CC NAMEE for a BMF EIN. CC NAMEI and CC NAMES for an IMF SSN. Determine where (tax-period and MFT) and how (transaction code) the payment should be applied. Use:CC SUMRY to display an index of all tax modules available for a SSN. If no modules exist on CC SUMRY, check CC IMFOLI.CC IMFOLT displays specific tax module amounts, dates including Collection Statute Expiration Date (CSED) and a listing of posted transactions. If multiple tax periods have the same CSED date, apply to the earliest tax period. Determine where (tax-period and MFT) and how (transaction code) the payment should be applied. Use: CC SUMRY to display an index of all tax modules for an EIN. If no modules exist on CC SUMRY, check CC BMFOLI. CC BMFOLT displays specific tax module amounts, dates including CSED and a listing of posted transactions. If multiple tax periods have the same CSED date, apply to the earliest tax period.
    b. Payment received and the only information available is the TIN. Use CC ENMOD to determine necessary entity information. CC INOLE displays name line information available for any TIN. CC INOLEX displays (SSA) name controls, cross-reference, and merge transaction information. Follow the THEN procedures in scenario a. above. Follow the THEN procedures in scenario a. above.
    c. Payment received with TIN, tax period and name of taxpayer. If SSN, go to IF IMF column. If EIN, go to IF BMF column. Apply payment to the SSN, tax period and tax form as indicated. Refer to Document 6209 or IRM 3.8.45.2.1 for appropriate transaction code. Apply the payment to the EIN and tax period and form type designated. Research CC BMFOLI/CC BMFOLT for appropriate MFT, if necessary. Refer to Document 6209 or IRM 3.8.45.2.1 for appropriate transaction code.
    d. Receive a payment without tax period or name and research described in scenario b. indicates the account is in installment agreement status. Research CC SUMRY for the module in Status 60, 61, 63, 64 (Status 14 for Estate Installment Agreements) and apply the payment to the module with the earliest unexpired CSED. (Refer to IRM 3.8.45.10.2 for more detail.) If CC SUMRY indicates that the module with the earliest unexpired CSED has an assessed module balance of zero, post the payment to this module and the system will calculate accruals and roll any remaining balance to the subsequent modules in CSED order. If CC SUMRY indicates that the module with the earliest unexpired CSED has an assessed module balance of zero, post the payment to this module and the system will calculate accruals and roll any remaining balances to the subsequent modules in CSED order.
    e. Receive a payment for an EPMF return that requires a Plan Number. Then research CC EMFOLI for the Plan Number. If Entity or payment information is required, follow steps outlined in scenario a. and b. above.    
    f. Receive a payment and research indicates there is no balance due on IDRS or CFOL. Post payment to the current year due. Post the payment to the current year due. Post the payment to the current year due (Form 1120 or current quarter Form 941, as appropriate). To determine appropriate quarter, refer to IRM 3.8.44-2 Date Stamp Column.
    g. A payment is accompanied by the second page of the tax return. Research IDRS to determine if the original return has posted (TC 150 for the tax period). The tax period is contained at the top or at the bottom of the tax return.
    • If the return has posted, input a TC 670 to post the payment.

    • If the return has not posted, input a TC 610 to post the payment.

    CC TXMOD and/or CC IMFOLT CC TXMOD and/or CC BMFOLT
  2. Always check cross-referenced TIN to ensure proper posting.

  3. The IRMs for the above-mentioned IDRS Command Codes are as follows:

    Command Code IRM Reference (Screen Display)
    BMFOL IRM 2.3.59
    EMFOL IRM 2.3.64
    ENMOD IRM 2.3.15
    IMFOL IRM 2.3.51
    INOLE IRM 2.3.47
    NAMEE and NAMEB IRM 2.3.60
    SUMRY and TXMOD IRM 2.3.11

3.8.45.5  (01-01-2011)
Payment Perfection Procedures For Manual Processing

  1. This subsection contains procedures for Manual Processing.

3.8.45.5.1  (09-23-2011)
Payment Posting Vouchers (Non-ISRP)

  1. A Payment Posting Voucher must be prepared whenever a source document is not available and the payment cannot be processed through ISRP. A list of payment posting vouchers follows:

    1. Form 3244, Payment Posting Voucher. See Exhibit 3.8.45-3.

    2. Form 809, Posting Voucher.

    3. IDRS Printout used in lieu of Form 3244.

    4. Correspondence.

    5. Taxpayer Envelope with name and address.

    6. Copy of the Entity Portion of a document in lieu of Form 3244.

3.8.45.5.2  (06-27-2011)
Out of Area Non-Master File (NMF) (Transshipment of NMF Returns/Documents)

  1. If a campus receives a remittance with a NMF return/document or a payment that is intended for another campus, it is classified as an Out of Area Non-Master File Return/Document. The receiving Campus must deposit the remittance at their Campus timely and then transship the credit and return to the Cincinnati campus. The Accounting Operation performs the transshipment. Process all Out of Area NMF remittances as follows:

    1. Use return/document as source document.

    2. Green rocker remittance amount on balance due line. Edit and green rocker if not present.

    3. Number return/document.

    4. Date stamp with IRS received date.

    5. Process as a Manual Deposit.

    6. Notate on Form 813A, Out of Area NMF.

    7. Include return/document and all required supporting documentation in Accounting package for transshipping.

  2. Out of Area NMF payment procedures must be followed when processing remittances of $100 million or more received with returns from IMF taxpayers. The receiving campus must deposit the payment and the Accounting Operation will transship the return to Cincinnati Submission Processing Campus (CSPC) NMF function for processing.

3.8.45.5.3  (01-01-2011)
Out of Area Master File Returns/Documents with Payments

  1. If a campus receives a remittance with a Master File return/document that is only processed at another campus, it is classified as "Out of Area Master File Returns/Documents" . The out of area receiving campus must deposit the remittance at their campus and then transship the return to the correct processing campus. Refer to IRM 3.10.72, Receiving, Extracting and Sorting.

  2. Process the remittances as follows:

    1. Use return/document as source document.

    2. Refer to Document 6209, IRS Processing Codes and Information for the appropriate transaction code and MFT.

    3. Green rocker remittance amount on balance due line. Edit and green rocker if not present.

    4. If a payment posting voucher is prepared, attach a copy to the back of the return/document.

    5. Date stamp with the IRS received date.

    6. Process the payment thru ISRP.

    7. When remittance processing is complete, transship the return or document to the appropriate campus.

    Note:

    The purpose for the green rocker dollar sign/check mark on the Form 3244 is to indicate to the receiving campus that the return/document did have a payment attached.

3.8.45.6  (01-01-2011)
Specified Forms and Fees Processing

  1. This subsection describes processing procedures for a variety of specific form and fee types.

3.8.45.6.1  (11-04-2011)
Form 706 Series, (CSPC Only)

  1. All Form 706 Series will be processed in CSPC. In addition, Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes for extending Form 706, Form 706-D, Form 706NA, and Form 706QDT are processed by Estate and Gift, then returned to NMF.

  2. If a remittance is received at a campus other than the CSPC campus for the Form 706A, Form 706NA or Form 706QDT, process the remittance through Manual and transship the return to CSPC.

    Note:

    Include the form in the Accounting Operations Package and notate Out of Area Non-Master File Return on Form 813A.

3.8.45.6.1.1  (04-26-2012)
Form 706 Series (Other than CSPC)

  1. If a remittance is received at any other campus for Form 706, Form 706GS(D) and Form 706GS(T), route to Payment Perfection. Payment Perfection will route or fax to the Entity Function to establish the Entity. Process payment through ISRP and transship Forms to CSPC.

  2. If a remittance is received with Form 706GS(D-1), this is a non-remit return. Process the remittance as a Form 706-GS(D) through ISRP and transship Form 706GS(D-1) to CSPC as a non-remit document.

3.8.45.6.1.2  (01-01-2011)
Form 706A, United States Additional Estate Tax Return

  1. Form 706A, United States Additional Estate Tax Return, remittances are processed as follows:

    1. Tax Class 6 (5)

    2. Document Code 84

    3. Blocking Series 500-599

    4. MFT 53

    5. TC 610

    6. Abstract Number 141

3.8.45.6.1.3  (01-01-2011)
Form 706D, United States Additional Estate Tax Return Under Code Section 2057

  1. Form 706-D remittances are processed as follows:

    1. Tax Class 6 (5)

    2. Document Code 84

    3. Blocking Series 650-699

    4. MFT 53

    5. TC 610

    6. Abstract Number 141

3.8.45.6.1.4  (01-01-2011)
Form 706QDT, U. S. Estate Tax Return for Qualified Domestic Trusts (Filed With Form 706A and 706NA)

  1. Form 706QDT remittances are processed as follows:

    1. Tax Period YYMM year ending

    2. Due date is MM/DD/YYYY yearly return

    3. Tax Class 6 (5)

    4. Document Code 85

    5. Blocking Series 519-524

    6. MFT 53

    7. TC 610

    8. Abstract Number 220

3.8.45.6.1.5  (01-01-2011)
Schedule R-1 Form 706 United States Estate Tax Return (and Generation-Skipping Transfer) Tax Return

  1. Form 706 Schedule R-1 remittances are processed as follows:

    1. Tax Class 6 (5)

    2. Document Code 85

    3. Blocking Series 590-599

    4. MFT 53

    5. TC 670/570

    6. Abstract Number 141

3.8.45.6.1.6  (01-01-2011)
Form 706NA, United States Estate (and Generation-Skipping Transfer) Tax Return

  1. Form 706NA will be processed as follows:

    1. Tax Class 6 (5)

    2. Document Code 05

    3. Blocking Series 000-999

    4. MFT 52

    5. TC 610

    6. Abstract Number 141

3.8.45.6.1.7  (11-04-2011)
Form 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes (for Form 706, Form 706-A, Form 706-D, Form 706NA, or Form 706QDT)

  1. You may receive from the taxpayer an extension filed for Form 706 series on Form 4768 or a letter requesting an extension. Process through NMF at CSPC. The Tax Class for NMF is 6 and the Doc Code matches the Doc Code for the Form being extended.

      Form 706 Form 706-A Form 706-D Form 706-NA Form 706-QDT
    Tax Class 6 6 6 6 6
    Doc Code 85 85 85 85 85
    Blocking Series 519-524 519-524 519-524 519-524 519-524
    MFT 53 53 53 53 53
    Transaction Code 670 670 670 670 670
    Abstract Number 220 220 220 220 220

  2. These forms will be routed to Estate and Gift function at CSPC for approval/denial.

3.8.45.6.2  (01-01-2011)
Form 1120 Series Notices, Processed at CSPC

  1. Some Form 1120 Series Notices will be processed in CSPC as NMF.

  2. If a remittance is received at a campus other than the CSPC for the Form 1120 Notice Series that are processed as NMF, process the remittance through Manual and transship the return to CSPC.

    Note:

    Include the form in the Accounting Operations Package and notate Out of Area Non-Master File Return on Form 813A.

3.8.45.6.2.1  (01-01-2011)
Form 1120IC-DISC Interest Charge-Domestic International Sales Corporation Return

  1. Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return, route to Manual Processing as NMF:

    1. TC 610

    2. MFT 23

    3. Tax Period

    4. Date stamp

  2. If correspondence is received regarding interest on distribution, route to Manual Processing as NMF:

    1. TC 670

    2. MFT 23

    3. Tax Period

3.8.45.6.2.2  (11-04-2011)
Form 1120-ND, Return for Nuclear Decommissioning Trust Funds and Certain Related Persons

  1. On Form 1120-ND, if "Trustee" or "Disqualified Person" box is checked, route to Manual Processing as NMF:

    1. TC 610

    2. MFT 32

    3. Tax Period

    4. Date stamp

  2. Route to CSPC or OSPC for processing. Refer to "Where to File" Instructions, using this link: http://publish.no.irs.gov/getpdf.cgi?catnum=11508.

3.8.45.6.3  (07-18-2011)
Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code (OSPC Only)

  1. Form 4720 may be filed by:

    1. Individuals (self-dealer, disqualified persons, foundation managers) for a personal tax liability.

    2. Organization managers on behalf of the foundation.

    3. Organization managers on behalf of the foundation and for a personal tax liability.

  2. A determination must be made whether the return is being filed on behalf of:

    1. the foundation/organization (Form 4720).

    2. a personal tax liability (Form 4720-A).

    3. both the foundation and personal tax liability.

  3. Process the return and payment according to the remittance shown in Part I, Line 12, and/or Part II-A, Lines a-d on the return.

    Note:

    If Part II-A is blank and information needed to process the payment is on attached documentation, edit in the appropriate column and lines of Part II-A, the information (TINs and amounts) needed to process the payment.

    If remittance Then
    matches the tax amount shown on Form 4720 , Part I, Line 12 process the return as Form 4720. Post the remittance with TC 610, MFT 50.
    matches the tax shown in Part II-A, Lines a-d process the return as Form 4720-A. Post remittance to NMF with TC 610, MFT 66. Prepare Form 4720-A for each signature listed in Part II-A. Edit "4720-A prepared" in the left margin of Form 4720 and send a photocopy of the Document 4720 to Code and Edit.
    is a combination of tax amounts in both Part I, Line 12, and Part II-A, Lines a-d (or Part II-B, Line 1) process Part I as Form 4720 and Part II as NMF Form 4720-A . Post remittances as listed above. Make a complete photocopy of Form 4720 and attach to Form(s) 4720-A. Edit "4720-A prepared" in the left margin of Form 4720 and send a photocopy of the 4720 to Code and Edit.
    the remittance matches the tax shown in Part II-A, but Lines a-d are blank (no SSN or EIN) research for the SSN/EIN of the Self-Dealer. If it is not available, post the remittance to the Organization's EIN using TC 610, MFT 50.

    Note:

    If taxpayer has annotated "Request for Abatement under IRC 4962" or similar wording, photocopy all pages of each Form 4720-A, annotate "photocopy" , and forward to Ogden Accounts Management, Attn: Exempt Organization Accounts. Annotate "photocopy sent to EO Accounts-4962 request" in the left margin of the original Form(s) 4720-A.

3.8.45.6.4  (04-26-2012)
Form 5330, Return of Excise Taxes Related to Employee Benefit Plans (Processed at OSPC)

  1. Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, are processed at Ogden Campus only (OSPC) through ISRP (EIN) or Manual Deposit (SSN). For a subsequent payment, process as:

    1. TC 670/TC 570

    2. MFT 76

      Note:

      More than one Form 5330 can post to the same module. If a single remittance is received with more than one Form 5330, the remittance does not have to be split if the EIN/SSN, Tax Period and Plan Number are the same on each form. Use one of the Forms as the payment posting voucher, then batch all of the Forms as remit documents.

  2. If processing the original Form 5330, process with:

    1. TC 610

    2. MFT 76

  3. Form 5330 with a SSN in Block B, "Filer's identification number," is treated as a Form 706. Research BMF using the SSN with definer "V" . If the account is not established on the BMF, OSPC Entity must establish the account so that the payment will post. If the tax period is not indicated on Form 5330 and there is no filing requirement on IDRS, post the payment to the current tax period after it is established by OSPC Entity; otherwise follow the PPU research instructions in IRM 3.8.45.4.20 .

    Note:

    Block B is the filer’s identifying number which contains an EIN or SSN. DO NOT edit an EIN from Block E when the SSN is the only TIN present in Block B.

    IF AND THEN
    An SSN is present in Block B Line A is an individual filer DO NOT edit the EIN from Block E. An SSN is a valid identifying number and can be entered by the filer.
    An SSN is present in Block B Line A is corporate Filer Fax the document to Entity to determine the correct TIN.
    Block B is blank. Note: Block B contains fields for an EIN and SSN. There is a TIN in Block E and Block C is blank Edit the TIN from Block E in Block B.
    Blocks B and E are blank   Search attachments for proper TIN.
    1. If found edit TIN to Block B.

    2. If not found fax to Entity to determine TIN.

    Multiple TIN’s are present in Block B   Search attachments for proper TIN
    1. If found edit to Block B.

    2. If not found, fax to Entity to determine TIN.

    IF an EIN and SSN are present in Block B Line A is blank or can not determine if filer is an individual or corporation Search attachments for proper TIN
    1. If found edit to Block B.

    2. If not found, fax to Entity to determine TIN.

  4. Form 5330 is used as the source document and processed through ISRP (EIN) or Manual Deposit (SSN). For SPCs other than OSPC, after processing remittance transship return to OSPC using "Out of Area Master File Procedures" IRM 3.8.45.5.3 .

    Note:

    Use CC EMFOLI to research plan number if missing, or contact Ogden Submission Processing Campus (OSPC) Entity for appropriate IDRS research to verify correct plan number. If the Plan Number cannot be identified through research, edit the Plan Number “999” and process through Manual Deposit.

  5. Form 5330 that is for Non-Master File is processed through Manual Deposit. For campuses other than OSPC, follow Out of Area NMF procedures. See IRM 3.8.45.5.2 , Out of Area NMF - Transshipment of NMF Returns/Documents.

    Note:

    A NMF Form 5330 is one that is for tax period 1984 or older .

3.8.45.6.5  (01-01-2011)
Form 8821, Tax Information Authorization

  1. Route all Form 8821 to the Centralized Authorization File (CAF) unit. When the Form 8821 is received with other documents route as follows:

    1. If the Form 8821 is received with a Department of Labor Standards Enforcement (DLSE) payment, route the Form 8821 to the CAF unit and route the payment to:

      Department of Industrial Relations
      Division of Labor Standards Enforcement
      455 Golden Gate Ave., 9th Floor
      San Francisco, CA 94102

    2. If there are any other documents attached, route to:

      Ogden Compliance Service
      CCU M/S 4707

3.8.45.6.6  (01-01-2011)
Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interests

  1. Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interest, is processed through Manual Processing as NMF.

    1. TC 610

    2. MFT 89

3.8.45.6.7  (01-01-2011)
Payment Vouchers

  1. This subsection describes processing procedures for payment vouchers.

3.8.45.6.7.1  (01-01-2011)
BMF Payment Vouchers, Form 940 Series

  1. Federal Unemployment Tax Return (Form 940V), Employer's Quarterly Federal Tax Return (Form 941V), Employer's Annual Federal Return for Agricultural Employees (Form 943V), Employer's Annual Federal Employment Tax Return (Form 944V), and Annual Return of Withheld Federal Income Tax (Form 945V) will be processed through NDP600 Transport. If Transport is unavailable, process through ISRP using program 15503.

  2. Form 940V and Form 940V-EZ

    1. TC 610

    2. MFT 10

    3. Tax Period

    4. After processing, hold for five days and then shred.

    5. If voucher is not scannable, route to ISRP.

  3. Form 941V

    1. TC 610

    2. MFT 01

    3. Tax Period

    4. After processing, hold for five days and shred.

    5. If voucher is not scannable, route to ISRP.

  4. Form 943V

    1. TC 610

    2. MFT 11

    3. Tax Period

    4. After processing, hold for five days and shred.

    5. If voucher is not scannable, route to ISRP.

  5. Form 944V

    1. TC 610

    2. MFT 14

    3. Tax Period

    4. After processing, hold for five days and shred.

    5. If voucher is not scannable, route to ISRP.

  6. Form 945V

    1. TC 610

    2. MFT 16

    3. Tax Period

    4. After processing, hold for five days and shred.

    5. If voucher is not scannable, route to ISRP.

3.8.45.6.7.2  (11-04-2011)
Form 1040V

  1. Form 1040V Scannable, Payment Voucher, will be processed through NDP600 Transport. If NDP600 Transport is unavailable, process through ISRP. The over-the-counter version of Form 1040V may be used at the option of any individual taxpayer who has a balance due.

    1. TC 610

    2. MFT 30

    3. Tax Period 20XX12

    4. If the voucher is not scannable, route to ISRP.

  2. If Form 1040V is attached to a current year Form 1040, move the Form 1040V to the back of Form 1040 and process as a true form through the 7 day grace period after April 15 of each year.

    1. Form 1040 will be sorted Full Paid and Part Paid.

    2. Forward Form 1040 as Full or Part Paid to the Batching Function.

  3. A prior year Form 1040V, including the over-the-counter version, is an imperfect document. Research IDRS to see if a TC 150 return has posted. If so, process the payment as a TC 670 because it is subsequent to the posting of the return. If not, post all prior year Form 1040V vouchers with TC 610.

3.8.45.6.7.3  (07-18-2011)
Form 1041V, Payment Voucher

  1. Form 1041V Scannable, Payment Voucher, will be processed through NDP600 Transport. If NDP600 Transport is unavailable, process through ISRP. The over-the-counter version of Form 1041V may be used at the option of any individual taxpayer who has a balance due.

    1. TC 610

    2. MFT 05

    3. Tax Period 20XX01 thru 20XX12.

    4. If the voucher is not scannable, route to ISRP.

3.8.45.6.8  (01-01-2011)
Schedule H (formerly Form 942)

  1. Loose Schedule H (formerly Form 942) (Household Employment Taxes). When a loose Schedule H is received with payment, assume it is for an IMF account unless the word "Trust" or "Estate" is written in the name line area of the Schedule H. Use the Schedule H as a source document and process through ISRP.

  2. If the SSN is present on the Schedule H, process using the following procedures:

    1. TC 670 and TC 570

    2. MFT 30

    3. Tax Period

    4. Forward loose Schedule H to Code and Edit Function, with notation "Loose IMF Schedule H" .

  3. If both the SSN and EIN are present, process the Schedule H under the SSN as specified above.

  4. If the word "Trust" or "Estate" is present, use the EIN and process as follows:

    1. TC 670 and TC 570

    2. MFT 05

    3. Tax Period

    4. Forward loose Schedule H to Code and Edit Function, with notation "Loose BMF Schedule H" .

  5. If the word "Trust" or "Estate" is not present and a SSN is not present, research account for taxpayers' SSN.

    1. If the SSN is found, process as specified in (2)(a) above.

    2. Attempt to find and process with the SSN even if the taxpayer provided an EIN.

    3. If the SSN is not found, research NAMEB for EIN. Process the Sch. H as specified in (4) above, indicating where the payment was applied after editing "Loose BMF Schedule H" or "Loose BMF Schedule H, XXXX06" .

  6. If neither EIN or SSN is present, forward Schedule H and remittance to Entity for assignment of EIN.

  7. Oddball Schedule H: If loose Schedule H is received with an EIN and a BMF name line and it is not a Trust or Estate, process payment using BMF rules above. If the loose Schedule H is received with an EIN and an IMF name line, process payment following IMF rules above.

  8. Process household tax remittance without a Schedule H using the following procedures:

    1. If EIN or SSN is notated on the remittance, process using the applicable procedures above. Prepare a dummy Schedule H, with notation "Loose Schedule H" and indicate where payment was applied. Forward dummy Schedule H to Code and Edit Function.

    2. If remittance has no identifying number, research CC NAMEI and/or CC NAMEB for an identifying number. Process the remittance using applicable procedures above. Prepare a dummy Schedule H, with notation "Loose Schedule H" and indicate where payment was applied. Forward dummy Schedule H to Code and Edit Function.

3.8.45.6.9  (10-17-2011)
Form 1065, U.S. Return of Partnership Income

  1. Form 1065, U.S. Return of Partnership Income, is an information return.

    1. When received with remittance and there is no other indication of payment application, post to MFT 06 using TC 670 and process Form 1065 as non-remittance.

    2. If form(s) are attached and remittance matches or adds up to balance due IRS (on forms), process remittance with balance due forms. Process Form 1065 as non remittance.

  2. When the Form 1065 is received with remittance and the top of the Form is annotated "Publicly Traded Partnership" or "PTP" or "3.5% tax rate" is annotated above the "Ordinary Income" line 21 of the Form 1065. The remittance will be processed to the partnership (BMF) as follows:

    1. Process thru ISRP

    2. TC 610

    3. Tax Class 2

    4. MFT 06

  3. If Form 1065 is received with remittance, and is tax year 1999 or prior; and the top of the form is annotated "Publicly Traded Partnership" or "PTP" or "3.5% tax rate" is annotated above the "Ordinary Income" line 21 of the Form 1065. The remittance will be processed to the partnership (NMF) as follows:

    1. Process thru Manual Deposit

    2. TC 610

    3. Tax Class 6

    4. MFT 06

    5. Doc Code 35

      Note:

      For Campuses other than OSPC, transship Form 1065 to OSPC when remittance processing is complete.

  4. For tax year 2010 only, certain partnerships who did not use all of their Qualified Therapeutic Discovery Credit (grant) were to repay the unused amount by completing Form 4255 and entering the amount in the right margin near line 22 with the notation "QTDP" or "Qualified Therapeutic Discover Credit" on the Form 1065 return. If a remittance with Form 1065 is received with these annotations, or if a remittance is received without a Form 1065, but the check, any correspondence and/or Form 4255 indicates it is for repayment of the "QTDP" process the remittance as follows:

    1. Process thru ISRP.

    2. TC 670/TC 570.

    3. Tax Class 2.

    4. MFT 06

3.8.45.6.10  (10-31-2012)
Form 2287(CG), Check/Payment Not Accepted by Bank

  1. If a remittance is received for the replacement of a dishonored check, process the Form 2287(CG) as a TC 670.

3.8.45.6.11  (01-01-2011)
Form 3552 (Part 3), Prompt Assessment Billing Assembly

  1. If a remittance is received with Form 3552 (Part 3) in response to a proposed assessment, process through ISRP with TC 670/TC 570 and appropriate MFT. Edit the following if not present:

    1. Name Control

    2. SSN/TIN

    3. TC 570

    4. MFT

    5. Tax Period

    6. Date Stamp

3.8.45.6.12  (01-01-2011)
Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes

  1. Form 4219 , Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes, received with Form 941, process Form 941 thru ISRP leaving Form 4219 attached:

    1. TC 610

    2. MFT 01

    3. Tax periods 03, 06, 09 and 12

  2. Form 4219, received without Form 941, indicate EIN from line 2 and tax period from line 4 specified on Form 4219 and process thru ISRP:

    1. TC 670

    2. MFT 01

    3. Forward Form 4219 to appropriate function.

3.8.45.6.13  (01-01-2011)
Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

  1. Form 5329, Return for Additional Taxes Attributable to Qualified Retirement Plans (including IRAs), Annuities and Modified Endowment Contracts. If received with Form 1040, attach Form 5329 to Form 1040 and process through ISRP:

    1. TC 610

    2. MFT 30

    3. Tax Period

  2. Form 5329, if received without Form 1040, apply payment to the taxpayers' account and process through ISRP using:

    1. TC 670

    2. MFT 29

    3. Tax Class 4

    4. Tax Period

  3. Route Form 5329 to Accounts Management Image Control Team/Correspondence Imaging System (ICT/CIS).

  4. If a Form 5329 is received without Form 1040 and there is insufficient information to post the payment to a taxpayers' account, prepare Form 3244 in duplicate and apply the credit to Unidentified. Attach the copy of Form 3244 to Form 5329 and route to Accounts Management (ICT/CIS).

3.8.45.6.14  (01-01-2011)
Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

  1. Form 8082, Notice of Inconsistent Treatment or AAR. If there is no indication of how to apply the payment, use as source document and process through ISRP:

    1. TC 670 with TC 570

    2. MFT 30

    3. Tax Period

    4. Use taxpayer's SSN

    5. Forward Form 8082 to Examination Branch.

3.8.45.6.15  (01-01-2011)
Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,900

  1. Form 8615, Tax for Children Under Age 18, Who Have Investment Income of More Than $1,900.00, received with remittance, with or without a Taxpayer Delinquency Investigation (TDI), process through ISRP with the child's SSN:

    1. TC 670 with TC 570

    2. MFT 30

    3. Tax Period

    4. Forward Form 8615 to Accounts Management (ICT/CIS).

3.8.45.6.16  (01-01-2011)
Form 8752, Required Payment or Refund Under Section 7519

  1. Form 8752, Required Payment or Refund Under Section 7519. Section 7519 on Form 720 have been deleted and are now processed on Form 8752 through ISRP:

    1. TC 610

    2. MFT 15

    3. Tax Period YYYY12.

3.8.45.6.17  (04-29-2013)
Employee Plan (EP) Returns, Form 5330 and Form 5500 Series (OSPC Only)

  1. Monies for EP returns are posted to either Automated Non Master File (ANMF) or BMF.

    1. MFT 74 - Form 5500 series for 1984 and prior years are posted to ANMF. Refer to IRM 3.8.45.7.13 , Remittance Received with CP 213 (I) or CP 213 (N).

    2. MFT 76 - Form 5330, Form 5558 for a Form 5330, and Form 5500 for 1985 and subsequent years are posted to BMF.

  2. If the Form 5500, Form 5500SF, Form 5500C/R or Form 5500EZ is not an original and has any correspondence or notices attached, route to:

    OAMC, EP Accounts
    M/S 6552
    Ogden, UT 84201

  3. If a Form 5500, Form 5500SF, Form 5500C/R and/or Form 5500EZ is received and it is annotated as not being an original, the form must be routed to:

    OAMC, EP Accounts
    M/S 6552
    Ogden, UT 84201

    ALL correspondence, notices or other documents received with the Form(s) must be left attached and routed to EP Accounts also.

  4. When Form 5500, Form 5500SF, Form 5500C/R or Form 5500EZ are received with remittance and Form 5330 is attached:

    1. Detach Form 5500 series and route to EP accounts M/S 6552 at OAMC, Ogden, Utah.

    2. Route Form 5330 with remittance to ISRP (EIN) or Manual Deposit (SSN) for processing.

  5. When Form 5500, Form 5500SF, Form 5500C/R or Form 5500EZ are received with remittance and Form 5330 is not attached, prepare Form 3244 or equivalent and number as BMF (MFT 74).

    1. TC 670 and TC 570 (enter in other debit box), edit remittance amount for both TCs.

    2. MFT 74.

    3. Tax Period and Plan Number. The Plan Number must be entered on the Form 3244 in the Tax Period block; for example, 200312/003.

    4. Write applicable "Form 5500" series and "Penalty" in the "Remarks" section.

    5. Process original Form 3244 with Form 5500 series and copy of Form 3244 attached through ISRP.

    6. Fax a copy of the Form 3244 and first page of Form 5500 series to EP Accounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    7. Transship Form 5500 series following Exhibit 3.10.72-1.

  6. If photocopy of first page of Form 5500, Form 5500SF, Form 5500C/R or Form 5500EZ is received from EFAST vendor with remittance, prepare Form 3244 or equivalent, and number as BMF (MFT 74).

    1. TC 670 AND TC 570 (enter in other debit box.) Edit remittance amount for both TCs.

    2. MFT 74

    3. Tax period and Plan Number. The Plan Number must be entered on the Form 3244 in the Tax Period block, for example 200312 / 003.

    4. Write applicable Form 5500 series and penalty in the "Remarks" section.

    5. NMF screen print of transcript for Form 5500 Account for 1984 and prior years must be attached to Form 3244. Form 3244 and copy of the return is not valid supporting documentation. Refer to IRM 3.17.46, Automated Non-Master File Accounting, for approved supporting documentation in lieu of an ANMF screen print or transcript.

    6. Process original Form 3244 with Form 5500 series and copy of Form 3244 attached through ISRP.

    7. Fax a copy of the Form 3244 and first page of Form 5500 series to EP Accounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    8. Transship Form 5500 and supporting documentation per Exhibit 3.10.72-1, Receiving, Extracting, and Sorting.

  7. If remittance is attached to Form 5558 , Application for Extension of Time to File Certain Employee Plan Returns, follow procedures in IRM 3.8.45.7.27 . Verify which form the extension is being filed for.

    1. If Part III is completed for Form 5330, route to ISRP (EIN) or Manual Deposit (SSN) for deposit. Form 5558 must be transshipped to OSPC Code and Edit Function.

    2. If Part II is completed for the Form 5500 series, prepare Form 3244 for BMF processing. Use TC 670 and TC 570 (in "Other Debit" box), Edit appropriate "Form 5500" series and "Penalty" in "Remarks" section. A three digit Plan Number must be present. If no Plan Number is present, contact OSPC Entity. Route Form 5558 to OSPC Code and Edit Function. Fax a copy of the Form 3244 and Form 5558 to EP Accounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.8.45.6.18  (09-16-2011)
DFVC (Delinquent Filer Voluntary Compliance) Program

  1. The DFVC Program or Delinquent Filer Voluntary Compliance Program incorporates the Form 5500 series of forms.

    Note:

    Form 5500EZ filers do not qualify for the DFVC Program

  2. Form 5500 or Form 5500-C received with checks made payable to "U.S. Department of Labor" with notation "DFVC Program" , "Apprenticeship and Training Plan/DFVC Program" , or "Top Hat Plan/DFVC Program" should not be deposited by IRS. Forward return and check with Form 3210 following PII Guidelines and using overnight traceable mail to:

    US Department of Labor - EBSA
    Attn: DFVC Program - Jennifer Warner
    122 C Street, NW Ste 400
    Washington, DC 20001

    Note:

    See IRM 3.13.62, Media Transport and Control for transshipping procedures.

  3. Form 5500 or Form 5500-C received with checks made payable to IRS with notation of "DFVC Program" should be deposited by IRS following procedures in IRM 3.8.45.6.17 .

3.8.45.6.19  (01-01-2011)
Exempt Organization Returns (OSPC Only)

  1. An exempt organization is one which meets the exemption status based on many factors contained within the groups charter of organization. These are all processed at the Ogden Submission Processing Campus.

  2. If a remittance is received with Form 990, Form 990BL, Form 990EZ, Form 990PF, Form 990T, Form 5227, or Form 1041A process as follows:

    1. TC 610

    2. The MFT varies as follows:

      Form Applicable MFT
      Form 990 MFT 67 (BMF and NMF)
      Form 990BL MFT 56 (NMF)
      Form 990EZ MFT 67 (BMF and NMF)
      Form 990PF MFT 44 (BMF and NMF)
      Form 990T MFT 34 (BMF and NMF)
      Form 5227 MFT 37 (BMF) and MFT 57 (IMF)
      Form 1041A MFT 36 (BMF) and MFT 35 (NMF)

    3. Tax Period

    4. Edit remittance amount in green.

    5. Route to Manual Processing.

    6. For Campuses other than OSPC, follow Out of Area NMF procedures for transshipment to OSPC. See IRM 3.8.45.5.2 , Out of Area NMF-Transshipment of NMF Returns/Documents.

3.8.45.6.20  (01-01-2011)
Installment Agreement User Fees (IAUF)

  1. Beginning January 1, 2010, Installment Agreement User Fees will be processed systemically by a weekly IDRS Correction Run known as the User Fee Sweep. IDRS Research for Installment Agreement User Fees is no longer necessary. Apply the full amount of the payment to the taxpayer's account using the appropriate payment Transaction Code.

3.8.45.6.20.1  (12-24-2012)
Exempt Payment/Exempt Organization User Fees (CSPC Only)

  1. Process EP/EO Determination Letter Application User Fees Remittance received with Form 1023, Form 1024, Form 1028, Form 1128, Form 3115, Form 5300, Form 5301, Form 5303, Form 5307, Form 5308, Form 5310, Form 4461, Form 4461A, Form 6406 (with or without Form 8717 and Form 8718 attached), Form 8717, Form 8718, Form 8940 or Voluntary Compliance Resolution (VCR) Program Fee-EP Processing Letters received with fees.

  2. Remittances received with Form 2553, with or without correspondence, should be returned to taxpayer with Letter 2340C. Write letters "UFR" on form to indicate User Fee remittance received and returned.

    1. Route Form 2553 to Entity Control.

    2. If remittance is greater than the amount shown for User Fees, deposit the entire remittance and apply the excess amount to taxes due. Send Letter 2340C to taxpayer for notification.

    3. Route correspondence to Accounts Management, indicating "User Fees."

  3. Remittances received for Examination User Fees, with Form 3244A from field offices should be processed using the following procedures.

    1. Green rocker the document with payment on lower right corner.

    2. Input the deposit data through ISRP using Account Symbol 20-2411.

    3. Return Form 3244A to the Special Procedures function.

    4. Route memorandum, copy of DT, and copy of the General Fund Remittance Recap Report to Accounting Operations on Form 3210.

    5. If cash is received for a User Fee, a separate Form 809 is required.

3.8.45.6.21  (12-24-2012)
Exempt Payment/Exempt Organization User Fees (Other than CSPC)

  1. Process through Manual Deposit.

  2. EP/EO User Fees Remittances received with Form 1023, Form 1024, Form 1028, Form 1128, Form 3115, Form 5300, Form 5301, Form 5303, Form 5307, Form 5308, Form 5310, Form 4461, Form 4461-A, Form 6406, Form 8717, Form 8718 and Form 8940 are for entities requesting tax exempt status. Process them using the following procedures:

    1. Photocopy check and attach to front of form.

    2. Green rocker the document with the payment amount on lower right corner.

    3. Encode remittances. Identify "EP/EO User Fees on encode tape" .

    4. Prepare Form 2221 in triplicate. Notate on Form 2221 "Out of Area EP/EO User Fee" .

    5. Prepare DT using Account Symbol 20-2411.

    6. Route memorandum copy of DT, 2 copies of Form 2221 and documents to the Accounting Operations for transferring to CSPC.

  3. If the EP/EO User Fee Form does not have an EIN, research IDRS. If an EIN cannot be determined, forward to the Entity function to assign a temporary EIN.

  4. Form 2553 is sometimes received with a remittance. Form 2553 DOES NOT require a payment. The remittance should be returned back to the taxpayer along with Letter 2340C.

3.8.45.6.21.1  (01-01-2011)
Exempt Payment/Exempt Organization or Form 906 Closing Agreement (CSPC Only)

  1. Process Anonymous Agreements through Manual Deposit:

    1. Prepare Form 3244 if one is not received.

    2. TC 640

    3. Tax Class 6 (4)

    4. Document Code 62

    5. Send Form 3244 and all correspondence to Accounting Operations with the deposit package.

    6. Notate on Form 813A"Out of Area NMF Deposit for campuses other than CSPC" .

  2. Taxpayer Agreements processed as Manual Deposit:

    1. Prepare Form 3244 if one is not received.

    2. TC 670

    3. Tax Class 6 (4)

    4. Document Code 27

    5. Send Form 3244 and all correspondence to Accounting Operations with the deposit package.

3.8.45.6.21.2  (01-01-2011)
User Fees for Letter Rulings, Determination and Option Letters (Other than CSPC)

  1. Taxpayers who are requesting letter ruling, determination letters and opinion letters from the IRS are subject to a user fee for this service.
    Examples of such instances are as follows:

    1. Rev. Proc. 2003-16 provides guidance to taxpayers applying to the IRS for a waiver of the 60-day IRA roll-over requirement, for this determination letter request the taxpayer is charged a fee.

    2. Rev. Proc. 8621, 1986-1C.B. 560 allow employees whose tip income are reported on Form 8027 to petition for a lower percentage rate on their allocated tips. For this determination letter request a user fee is charged.

  2. Process these types of payments as follows:

    1. Process through Manual Deposit.

    2. Photocopy check and attach to front of form/correspondence/documentation.

    3. Green rocker the document with the payment amount on lower right corner.

    4. Encode remittances, identify User Fee on encode tape.

    5. Prepare Form 2221 in triplicate, notate Out of Area User Fee.

    6. Prepare DT using Account 20-2411.

    7. Route Memorandum copy of DT, 2 copies of Form 2221 and documents to the Accounting Operation for transferring to CSPC.


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