3.8.45  Manual Deposit Process (Cont. 2)

3.8.45.6 
Specified Forms and Fees Processing

3.8.45.6.21 
Exempt Payment/Exempt Organization User Fees (Other than CSPC)

3.8.45.6.21.3  (01-01-2011)
Private Letter Ruling (PLR) Also Known As Ruling Letter Assessments (CSPC Only)

  1. IRC 1362(f)(4) allows the Service to enter into an agreement via a Private Letter Ruling (PLR), hereafter referred to as "Ruling Letter" , with certain S Corporations to waive the termination of their S Election. Upon completion by Chief Counsel, a copy of the Ruling Letter is faxed from Headquarters to the Cincinnati Submission Processing Campus for assessment on the ANMF database.

    Note:

    These (PLR) Ruling Letters should not be confused with the User Fees for Letter Rulings, etc. as cited in IRM 3.8.45.6.21.2.

  2. In order to ensure proper application to the ANMF account, the taxpayer is instructed to send his/her remittance with a copy of the Ruling Letter as follows:

    Internal Revenue Service
    Cincinnati Service Center
    201 West Rivercenter Blvd.
    Covington, KY 41011
    Stop 31
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Manual Deposit

  3. Prepare Form 3244 as follows:

    1. Tax Class: 6

    2. Doc Code: 27

    3. MFT: 31

    4. TC: 670

    5. Blocking: 300-399

    6. Abstract #: 006

    7. Tax Period: Use the Date in the upper right portion of the Ruling Letter

    Attach Form 3244 to the front of the Ruling Letter for inclusion in the Accounting Package.

3.8.45.6.21.4  (01-11-2011)
Title 31 Monetary Penalty Assessments (CSPC Only)

  1. The American Job Creation Act of 2004 provides IRS the authority to impose a monetary penalty against any representative that practices before the IRS for certain conduct. Before the 2004 Act, there was only the authority to suspend or disbar a practitioner from practice before the IRS. This monetary penalty is processed under Title 31 U.S.C. 330. The volume is minimal.

  2. Title 31 Monetary Penalty cases are exclusively handled by the Office of Professional Responsibility (OPR). OPR will enter into a Settlement Agreement similar to a Closing Agreement or a Final Agency Decision with the practitioner, firm or entity. National Office will transmit the Settlement Agreement or Final Agency Decision to the Cincinnati Submission Processing Campus for an Excise tax assessment via the Automated Non-Master File (ANMF) database.

  3. OPR will secure the payment from the practitioner, firm or entity and prepare Form 3244-A. OPR will send the payment, a Form 3210, related Form 3244-A and a copy of the transmittal memorandum via overnight delivery as follows:

    Internal Revenue Service
    Cincinnati Service Center
    201 West Rivercenter Blvd.
    Covington, KY 41011
    Stop 31

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Manual Deposit

    Note:

    If remittance must be held overnight, OPR will place the payment in a secure locked cabinet.

  4. Review Form 3244-A for completeness and number as follows:

    Tax Class: 6 (4)
    Doc Code: 27
    MFT: 28
    Abstract #: 147
    TC: 640
    Blocking: 435-440

    Include Form 3244-A in the Accounting Package.

3.8.45.6.22  (10-31-2012)
Freedom of Information Act (FOIA) — (Atlanta Only)

  1. For remittances and documents received pertaining to the Freedom of Information Act, Right of Privacy, Ex Parte Court Orders and Subpoenas for Production of Records, forward on Form 3210 to the following Disclosure Office address for processing. See IRM 21.3.3.4.10(11), Taxpayer Inquiries and Complaints.

    Internal Revenue Service
    2980 Brandywine Road
    Suite 209
    Chamblee, Georgia 30341

3.8.45.6.23  (01-01-2011)
Form 1040C, U.S. Departing Alien Tax Return (AUSPC Only)

  1. Form 1040C, U.S. Departing Alien Return, is processed at the Austin Submission Processing Campus. Campuses other than Austin that receive these forms with payment may use the form as the source document. Process the remittance and Form 1040C:

    1. TC 610 and MFT 30.

    2. When remittance processing is completed, transship Form 1040C and all attachments to Austin using transmittal Form 3210.

    3. Date stamp Form 1040C.

    4. Include a copy of the remittance with Form 1040C.

3.8.45.6.24  (11-04-2011)
Form 1040NR, U.S. Nonresident Alien Income Tax Return (AUSPC or CSPC Only)

  1. Form 1040NR, U.S. Nonresident Alien Income Tax Return, can be processed at the Cincinnati Submission Processing Campus when the "Estate or Trust" box in the upper right corner is checked and at the Austin Submission Processing Campus when the "Individual" box is checked. Campuses that receive these forms with payment may use the form as the source document.

  2. If Form 1040NR has an SSN and/or the "Individual" box is checked, process as IMF:

    1. TC 610 and MFT 30.

    2. When remittance processing is completed, transship Form 1040NR and all attachments to Austin using Form 3210.

    3. Date stamp Form 1040NR.

    4. Include a copy of the remittance with Form 1040NR.

  3. If Form 1040NR has an EIN and/or the "Estate or Trust" box is checked, process as NMF:

    1. TC 610 and MFT 20.

    2. When remittance processing is completed, transship From 1040NR and all attachments to Cincinnati using Form 3210.

    3. Date stamp Form 1040NR

    4. Include a copy of the remittance with Form 1040NR.

3.8.45.6.25  (01-01-2011)
Last-in First-out Payments (LIFO) — (CSPC Only)

  1. Last-in First-out (LIFO) Payments provide relief for automobile dealers that elected the LIFO inventory method and violated the LIFO conformity requirement by providing, for credit purposes, an income statement covering a taxable year that fails to reflect the LIFO inventory method in the computation of income.

  2. These payments will be processed by the Cincinnati Campus. However, if a remittance is received in a Campus other than Cincinnati, that receiving SPC must deposit the remittance and process as out of area NMF. See IRM 3.8.45.5.2 , Out of Area NMF-Transshipment of NMF Returns/Documents. Accounting Operations will transfer to CSPC through Form 2158, Credit Transfer Voucher. Upon receipt, CSPC will reclassify from Revenue Receipts to the General Fund.

  3. Each installment must be accompanied by a memorandum providing the information listed below:

    1. Name

    2. Address

    3. EIN

    4. Amount of taxpayer's LIFO reserve

    5. Total settlement amount

    6. Amount of the installment being paid

    7. Statement identifying the payment as the first, second and third installment; or a statement that the taxpayer elects to pay the entire amount in a single installment.

    8. Statement that the taxpayer agrees to all of the items of the revenue procedure.

  4. Each memorandum must be signed. At the top of the first page of the memorandum the following language must be typed or legibly printed: "PAYMENT OF ADDITIONAL AMOUNT UNDER Rev. Proc. 97-44."

  5. If a memorandum is not received with the payment, contact the taxpayer. Do not apply payment to taxpayers' SSN or to any outstanding balances if unable to contact the taxpayer.

  6. Below are the deposit procedures for processing LIFO payments.

    1. Receive remittance and memorandum described above.

    2. Prepare Form 2221, Schedule of Collections, in triplicate.

    3. Prepare Deposit Ticket with Campuses ALC and address. Deposit to Account Symbol 20-3220.

    4. Route memorandum, copy of Deposit Ticket, and Form 2221 to Accounting Operations.

    5. Process as out of area NMF if remittance is received in a SC other than CSPC and deposited by the receiving SC. See IRM 3.8.45.5.2 , Out of Area NMF-Transshipment of NMF Returns/Documents. Accounting Operations will transfer to CSPC thru Form 2158, Credit Transfer Voucher.

3.8.45.6.26  (01-01-2011)
Department of Justice/Criminal Restitution Program Payments (KCSPC Only)

  1. Department OF Justice (DOJ) Criminal Restitution Payments will be processed at Kansas City only beginning October 1, 2009.

  2. Accounting personnel will prepare Form 3244 for processing.

  3. These remittances are processed through Manual Deposit.

  4. Process using Account Symbol 20-3220, Miscellaneous Receipts. After processing send Form 3244 to Accounting with the deposit package.

  5. Process as Manual Deposit as follows:

    1. Prepare Form 2221. Annotate on top of Form 2221 "DOJ/Restitution" .

    2. Prepare deposit ticket with Account Symbol 20-3220.

    3. Route memorandum copy of deposit ticket, Form 3244, and Form 2221 to Accounting.

  6. Criminal restitution payments received at sites other than Kansas City SPC must be transshipped thru overnight traceable method to the following address:

    Internal Revenue Service
    ATTN: RACS, Stop 6261
    333 West Pershing Rd
    Kansas City MO 64108

  7. Contact the Kansas City Accounting RACS function at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ if there are questions regarding the receipt and reconciliation of criminal restitution payments.

3.8.45.6.27  (08-08-2011)
DOJ Lockbox Payments (KCSPC Only)

  1. DOJ Lockbox Payments will be processed at the Kansas City SPC.

  2. Accounting personnel will prepare Form 3244 for processing.

  3. These remittances are processed through Manual Deposit.

  4. Process using Account Symbol 20-3220, Miscellaneous Receipts. After processing send Form 3244 to Accounting with the deposit package.

  5. Process as Manual Deposit as follows:

    1. Prepare Form 2221. Annotate on top of Form 2221 "DOJ/Restitution" .

    2. Prepare deposit ticket with Account Symbol 20-3220.

    3. Route memorandum copy of deposit ticket, Form 3244, and Form 2221 to Accounting.

3.8.45.6.28  (09-23-2011)
Multiple and/or Split Remittances

  1. A multiple remittance (also referred to as "Multi" ) is two or more remittances received with a single return/document. When multiples need to be processed, follow procedures below.

  2. If the amount is entered in ISRP, do not green rocker.

  3. When processing accompanying return/voucher/notice as the posting document, the following applies:

    1. Run a calculator tape to ensure the total equals the document(s).

      Note:

      Adding machine tape is optional for payments processed via Info Connect thru the Payment Perfection Team, as ISRP will not accept the payments unless they balance. When processing payments manually, run an adding machine tape to ensure the deposit is balanced prior to release.

    2. Edit "M" and the number of remittances in the upper left hand corner of all remittances and the document.

  4. If a Form 3244 or equivalent needs to be prepared, edit the original document and route to the appropriate function as non-remit. Follow the above instructions to process the remittances.

  5. A split remittance is one remittance received with more than one return/document and/or more than one tax period.

    1. Verify remittance amount to tax periods, returns/documents balance due lines.

    2. If remittance and return/documents balance due lines agree, green rocker balance due lines.

    3. If money amounts disagree, starting with oldest tax period, apply remittance amount to returns/documents from oldest to most current.

      Note:

      Only one tax period and/or MFT can be allowed per posting document.

    4. If last return/document is underpaid, edit the remittance amount in green to the left of the balance due line.

    5. If last return/document is overpaid, apply excess remittance to the oldest collection statute expiration date (CSED) and edit remittance amount in green to the left of the balance due line.

    6. Edit "S" and the number of returns/documents in the upper left hand corner of all remittances and all returns/documents if less than 50. If split consists of more than 50, edit the remittance only. Process thru ISRP or Manual Deposit.

    7. Prepare adding machine tape for each split return/document edited amount and total. Route to ISRP labeled as "splits."

      Note:

      Adding machine tape is optional for payments processed via Info Connect thru the Payment Perfection Team, as ISRP will not accept the payments unless they balance. When processing payments manually, run an adding machine tape to ensure the deposit is balanced prior to release.

  6. Multiples and Split remittance(s) and returns/documents received combined are processed thru ISRP or Manual Deposit as follows:

    1. Verify remittances with return(s) /document(s) balance due lines.

    2. If amounts agree, green rocker balance due lines.

    3. If amounts don't agree, edit remittance amount in green to the left of the balance due lines.

    4. Remittance that over paid the balance due must be applied to the document with the oldest CSED.

    5. Remittance that under paid the balance due subtract the difference from the most current year taxes owed, edit the amount to the left of the balance due line. Process remaining returns/documents as non-remittances.

    6. Edit "S" and number of returns/documents in upper left corner of remittances and returns/documents.

    7. Edit "M" and number of checks in the upper left corner of remittance and returns/documents. Edit "S" and number of returns/documents in upper left corner of remittances and returns/documents.

    8. Prepare adding machine tape for each Split/Multi return/document edited amount and total. On the same tape list check amounts and total. Both totals must equal.

      Note:

      Adding machine tape is optional for payments processed via Info Connect thru the Payment Perfection Team, as ISRP will not accept the payments unless they balance. When processing payments manually, run an adding machine tape to ensure the deposit is balanced prior to release.

    9. Attach adding machine tape to first return/document. Process through ISRP or Manual Deposit.

    Example:

    5 documents received with one check = S5: 3 checks received with one return = M3; 5 documents received and 3 checks = S5 M3 .

3.8.45.6.29  (04-26-2012)
Single Remittances of 50 Million Dollars or More

  1. These instructions are to provide processing procedures for depositing single check remittances in excess of 50 million dollars. It is imperative that we strive to receive same day credit when these remittances are received.

    • These large dollar remittances must be deposited on the day of receipt, when received before your depositary's same day credit cutoff time.

    • When remittances are received after your depositary cutoff time, they must be deposited as soon as the depositary opens on the next business day.

    • IRM 3.8.45.6.29(6) provides the depositary for each submission processing site, the contact telephone number and cutoff time. All of the depositaries have agreed to use the Manual Deposit procedures.

  2. Upon receipt of this remittance, the designated Deposit Unit employee must telephone the appropriate depositary contact listed in IRM 3.8.45.6.29(6) to advise them:

    • The remittance has been received.

    • The amount of the remittance.

    • The approximate time the depositary will receive the remittance.

    • Ask if any different depositing procedures should be followed.

      Note:

      Your depositary may request that you fax a copy of the check as soon as you receive it.

  3. Before depositing the remittance the Deposit Unit will:

    • Endorse the remittance with the submission processing site endorsement stamp.

    • Encode remittance only if encoder is equipped to do so.

    • Prepare a separate OTCnet 215A Deposit Ticket.

  4. After the bank has been contacted, the designated Deposit Unit employee must telephone ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (use the option for your area) to advise them:

    • The remittance has been received.

    • The amount of the remittance.

    • The approximate time the depositary will receive the remittance.

    Note:

    FRB St. Louis Customer Service hours are 8:00 a.m. - 6:00 p.m. EST. If you deposit a check after the above hours you must call them the next day to report the check information.

  5. Also upon receipt of this remittance, the Receipt and Control Operations Chief or designated Deposit Unit employee must send an email with the amount and date of the deposit to the following HQ analysts and Treasury contacts:

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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  6. Large Dollar Depositary Contacts

    Note:

    If your bank below cannot clear the check, contact ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (use the option for your area) for assistance.

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3.8.45.6.30  (11-30-2011)
Form 8038T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate

  1. Form 8038T are processed at Ogden Submission Processing Campus (OSPC).

  2. Process payment for Form 8038T using the below instructions:

    1. Prepare Form 3244 in duplicate, one copy will be attached to the back of Form 8038T. Form 8038T can be used in lieu of Form 3244.

    2. Process payment as BMF, Tax Class 3.

    3. Verify that Form 8038T does not have a report number on line 4. If a report number has been entered by the taxpayer circle it out before doing research. The report number field on the form is for IRS use only and must be edited on Form 8038T by an IRS employee.

    4. Research CC BMFOLI using tax period in Box 6 (Date of Issue). If no prior return is posted with the same tax period in the valid range, edit a report number of 700. If CC BMFOLI indicates a return has been filed for the same period with a report number of 700, edit report number 701, etc. Valid range is 700-799.

      Note:

      All "amended" Form 8038T and/or Form 3244 with no return and no valid report number, edit report number 799.

    5. Transship Form 8038T to OSPC for processing if received at another campus.

3.8.45.6.31  (01-01-2011)
Form 8329, Form 8330 and Form 8703 Received in Other than OSPC

  1. Form 8329 , Lender's Information Return for Mortgage Credit Certificates (MCCs), Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs), and Form 8703, Annual Certification of a Residential Rental Project, are processed at the Ogden Submission Processing Campus (OSPC). If a remittance is received in a campus other than OSPC use the following process:

    1. Prepare Form 3210, Document Transmittal.

    2. Transship Form and remittance to the OSPC by over night traceable mail on the day of receipt to the following address:
      Internal Revenue Service
      Ogden Submission Processing Campus
      Receipt and Control
      1973 North Rulon White Blvd.
      Ogden, UT 84201

3.8.45.6.31.1  (06-04-2012)
Form 8329, Form 8330 and Form 8703 Received in OSPC

  1. Payment will be processed through Manual Deposit using Account Symbol 20-1099, Miscellaneous Forfeiture Receipt.

  2. Process the remittance as follows:

    1. Prepare Form 2221 in duplicate.

    2. Prepare OTCnet 215A Deposit Ticket using Account Symbol 20-1099.

    3. Route Form 8329, Form 8330 or Form 8703 as Non-Remit to the Batching Function after deposit processing.

      Note:

      Do not write remittance amount on document.

3.8.45.6.32  (02-22-2013)
Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests and Form 8288A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests (Processed at AUSPC only)

  1. Form 8288 will be processed to the Business Master File. The first valid BMF tax period for Form 8288 is 200512. Any tax period prior to 200512 must follow the Out of Area NMF procedures.

    Note:

    Form 8288 is also the transmittal for Form 8288-A. Form 8288-A (Copy A and B) is to remain attached to Form 8288.

    Form 8288, Prior to 200512
    Date of Transfer (DOT) prior to 12/13/05
    Form 8288, 200512 and Subsequent
    Date of Transfer (DOT) 12/13/05 or later
    MFT: 17 MFT: 17
    Tax Class: 6 Tax Class: 1
    Doc Code: 41 Doc Code: 40
    Blocking Series: 920-929 Blocking Series: 000-999
    98641ddd920-929 98140ddd000-999
  2. Process all Form 8288 payments through ISRP when an EIN or through manual deposit when an SSN. See IRM 3.8.45.2.3(6) requirements for preparing Form 3244 and assigning a Trace ID Number for manual deposit processing.

    1. If the taxpayer does not have a TIN, forward the return to the Entity function before batching.

    2. The SSN/ITIN/IRSN must be established on the BMF by Entity with a TC 000. When forwarding to the Entity function, ensure the following information is provided:
      - Taxpayer Name
      - Name Control
      - Current home address
      - Filing Status Code (Notate Filing Status Code 1 if Filing Status is unknown)

    3. If the check amount agrees, green rocker the amount shown in Box 7 Part I, or Box 6, Part II of Form 8288.

    With Remit Form 8288, Prior to 200512 With Remit Form 8288, 200512 and Subsequent
    MFT: 17 MFT: 17
    Tax Class: 6 Tax Class: 1
    Doc Code: 41 Doc Code: 17, 19 (overflow 70, 76)
    Blocking Series: 920-929 Blocking Series: 000-999
    TC: 610 TC: 610, 670
    98641ddd920-929 98117ddd000-999
      98119ddd000-999
      (overflow: 98170ddd000-999, 98176ddd000-999)
  3. There are no filing requirements for Form 8288. In addition, the tax period for Form 8288 is based on the "Date of Transfer" of when the U.S. real property interest (USRPI) was sold. Apply the payment to the month and year of the Date of Transfer on Line 3 unless a withholding certificate letter is attached. If attached, use the letter date of the withholding certificate (approved or rejected) as the new Date of Transfer.

    Example:

    Taxpayer "A" can file a Form 8288 every other month for the purchased USRPI from a foreign person or entity (200701, 200703, 200705, 200707, 200709, 200711, etc.)

    Note:

    If the Date of Transfer (DOT) is missing, and you are unable to determine the correct tax period in which to post the payment, then use the default DOT. The default DOT is the month prior to the IRS received date (IRS date is 3-10-2011, use 201102) (IRM 3.22.261 .20.2(5, Field 02B - Date of Transfer (DOT), Line 3)).

  4. Payments for foreign withholding under Section 1445 Foreign Investment Real Property Tax Act remitted without Form 8288 should be processed to tax accounts in the same manner as if the form was submitted.

  5. Attach all correspondence to the posting document.

3.8.45.6.33  (11-19-2013)
Form 8804 (Foreign Partnership W/H) - Business Master File (BMF)

  1. Form 8804 will be processed to the Business Master File. Any delinquent return, tax period 200511 and prior must follow the Out of Area NMF procedures.

    1. Green rocker the remittance amount on the balance due line. If the balance due line is different than the remittance amount, edit that figure in green in the upper right corner of the Form.

    2. Date stamp with the received date.

    3. Process payment through ISRP.

    4. Do not include return in the Accounting Package.

    Note:

    .If Form 8805 is attached to Form 8804 and Form 8805 shows the partnership entity information on Lines 1 and 2, leave the Form 8805 attached to Form 8804. However, if Form 8805 is attached to Form 8804 and Form 8805 shows the partnership entity information on Lines 5a and 6, detach Form 8805 from Form 8804 and forward to Batching and Numbering for assignment of its own Document Locator Number (DLN). See IRM 3.21.15.1.1.4(2), Form 8805 Background - Foreign Partner’s Information Statement of Section 1446 Withholding Tax .

    Form 8804, 200411 and Prior Form 8804 200412 and Subsequent
    MFT: 08 MFT: 08
    Tax Class: 6 Tax Class: 1
    Doc Code: 29 Doc Code: 29
    Non Remit Blocking Series: 200-599 Non Remit Blocking Series: 000-999
    With Remit Blocking Series: 920-929 With Remit Blocking Series: 000-999
    TC: 610 TC: 610 or 670
    98629ddd200-599 98129ddd000-999

3.8.45.6.34  (10-12-2011)
Form 8813 (Foreign Partnership Withholding Payment Voucher)

  1. Form 8813 is a quarterly installment payment voucher used by partnerships with foreign partners to pay their quarterly Section 1446 tax.

  2. Process Form 8813 to the Business Master file through ISRP.

    Form 8813
    MFT: 08
    Tax Class: 1
    Doc Code: 17, 19
    Blocking Series: 000-999
    TC: 670
    98117ddd000-999
  3. "Section 1446 Withholding Certificate" and related computation sheets can be attached to support a reduced tax for the partnership and are required to be filed with the quarterly payment voucher Form 8813.

    1. If Form 8813 has Form 8804-C or correspondence attached, transship the Form 8813 voucher and the attachments to Philadelphia Exam after the payment has been processed.

      IRS Examination Branch
      4-E08.142
      2970 Market St.
      Philadelphia PA 19104

    2. If Form 8813 does not have attachments, process using standard procedures and do not transship.

3.8.45.6.35  (01-01-2011)
Sub-Pays for Child Support MFT 59

  1. Form 5734 for NMF Child Support payments MFT 59 process as a NMF Manual Deposit and number Form 5734 as follows:

    1. MFT 59

    2. Tax Class 6 (4)

    3. Document Code 27

    4. Blocking Series 400-499

3.8.45.6.36  (01-01-2011)
Processing Items From NCS, EFAST Processing Center (OSPC Only)

  1. Follow these procedures when receiving mail from National Computing System (NCS), EFAST Processing Center. Identify mail received from NCS by the NCS Government Transmittal Sheet or NCS Remittance Chain of Custody Form.

    If Then
    The transmittal contains remittances, process remittances following additional instructions in IRM 3.8.45.6.36(2) below.
    The transmittal contains no remittances, route Transmittal Sheet and all documents to Receipt and Control Quality Review, Mail Stop 6055.

  2. The Deposit Activity Function should:

    1. Stamp each item with received date listed on the NCS Government Transmittal Sheet as the IRS receive date.

    2. Stamp, sign and return on copy of the transmittal to:

      NCS
      EFAST Processing Center
      PO Box 7046
      Lawrence, KS 66044-7046

    3. List each remittance on Form 4287. Attach a copy of the NCS Government Transmittal Sheet and Remittance Chain of Custody forms to the Form 4287.

    4. Prepare a daily log to track receipts from NCS. The log should include, but not limited to:

      • NCS received date

      • Date received by IRS

      • Item(s) received

      • Volume of each item

      • Each remittance and amount

      • Total volume for the date

    5. File completed EFAST log sheet and the original NCS Government Transmittal sheets with Form 4287. Send copies of the Form 4287 monthly to the TE/GE EP Program Analyst at Mail Stop 1110. The copies should be sent no later than the 10th calendar day after the end of the month.

    6. Contact the Submission Processing Planning and Analysis Staff regarding problems.

3.8.45.6.37  (01-11-2011)
Form 8924 Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests (CSPC Only)

  1. The Tax Relief and Health Care Act of 2006 (P.L. 109-432), Section 403, enacted a new Form 8924 for the computation and reporting of the Excise tax due on the Transfer of Certain Qualifying Geothermal or Mineral Interests by an eligible entity. The return is due by the 90th day following the taxable transfer.

  2. Form 8924 remittances are processed as follows:

    Tax Class: 6 (4)
    Doc Code: 40
    Blocking: 400-499
    MFT: 41
    TC: 610
    Abstract #: 012

3.8.45.6.37.1  (01-11-2011)
Form 7004 Extensions Filed for Form 8924 Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests (CSPC Only)

  1. The taxpayer may file Form 7004, Extension of Time to File for Form 8924. Process remittances for Form 7004 as follows:

    Tax Class: 6 (4)
    Doc Code: 40
    Blocking: 400-499
    MFT: 41
    TC: 670
    Abstract #: 012

3.8.45.6.38  (11-19-2013)
Form 8928 Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code (CSPC Only)

  1. The Tax Relief and Health Care Act of 2006 (P.L. 109-432), Section 403, enacted a new Form 8928 for the computation and reporting of the Excise taxes due on Section 4980B, Section 4980D, Section 4980E and Section 4980G for failures by group health plans or employers. The due date of the return is dependent on the section as follows:

    • Section 4980B or Section 4980D on or before the due date for filing the person’s federal income tax return (single employer or other responsible person) or on or before the last day of the seventh month following the end of the plan year (multiemployer or multiple employer plan).

    • Section 4980E or Section 4980G on or before the 15th day of the fourth month following the calendar year in which the noncomparable contributions were made.

  2. Form 8928 remittances are processed as follows:

    Tax Class: 6 (4)
    Doc Code: 39
    Blocking: 400-499
    MFT:41
    TC: 610
    Abstract #: 126 Section 4980B
    Abstract #: 127 Section 4980D
    Abstract #: 128 Section 4980E
    Abstract #: 137 Section 4980G

3.8.45.6.38.1  (01-11-2011)
Form 7004 Extensions Filed for Form 8928 Excise Taxes Under Chapter 43 of the Internal Revenue Code (CSPC Only)

  1. The taxpayer may file Form 7004 , Extension of Time to File for Document 8928. Process remittances for Form 7004 as follows:

    Tax Class: 6 (4)
    Doc Code: 40
    Blocking: 400-499
    MFT: 41
    TC: 670
    Abstract #: 126 Section 4980B
    Abstract #: 127 Section 4980D
    Abstract #: 128 Section 4980E
    Abstract #: 137 Section 4980G

3.8.45.7  (01-01-2011)
Amended Returns and Remittances Received with IRS or Taxpayer Correspondence

  1. This subsection includes instructions for processing Amended Returns and Remittances received with Correspondence.

  2. BMF forms amended, additional, duplicate, superseding, supplemental, corrected, or revised will be used as a source document for ISRP processing.

    Note:

    A DPC is not necessary when a remittance is received for a previously filed amended return with or without a copy of the original.

3.8.45.7.1  (01-01-2011)
Copies of Returns

  1. Copies of original returns, forms, CP Notices, etc. will be processed as originals.

3.8.45.7.2  (01-01-2011)
Form 941C, Statement to Correct Information Previously Reported and Form 941X, Adjusted Employer's Quarterly Federal Tax Return for Claim or Refund

  1. Form 941C, Statement to Correct Information Previously Reported and Form 941X, Adjusted Employer's Quarterly Federal Tax Return for Claim or Refund: if received with same, current or prior quarter/year Form 941, attach Form 941C/Form 941X behind form and process through ISRP.

    1. TC 610

    2. MFT 01, 04 or 11

    3. Tax Period for 01 and 04, quarterly

    4. Tax Period for MFT 11, annual

  2. If Form 941 and Form 941C/Form 941X are for different quarters, process them individually through ISRP.

    1. TC 670/TC 570

    2. DPC 24

    3. MFT 01, 04 or 11

    4. Tax Period for MFT 01 and 04, quarterly

    5. Tax Period for MFT 11, annual

    Note:

    If received with Form 941SS (for SPC other than Ogden), process remittance and transship to OSPC.

3.8.45.7.3  (01-01-2011)
Form 1120X

  1. Use Form 1120X as the source document for processing through ISRP.

    1. TC 670 with TC 570 and DPC 24.

    2. Edit Tax Period on form.

3.8.45.7.4  (11-04-2011)
Amended Form 1040

  1. Form 1040 with the literal, "Amended" , "Duplicate" , "Copy" , "Substitute" , "Tentative" , "Superseding" , "Corrected" , or"Revised" will be used as a source document for ISRP processing.

    1. TC 670 with TC 570 and DPC 24.

    2. Edit Tax Period on form.

3.8.45.7.5  (01-01-2011)
Form 1040X

  1. Use Form 1040X as a source document for processing through ISRP.

    1. TC 670 with TC 570 and DPC 24.

    2. Edit Tax Period on form.

3.8.45.7.6  (01-01-2011)
IRC 6603 Deposits

  1. Correspondence stating "Stop Interest" , "pursuant to IRC 6603" or "Rev. Proc. 2005-18" , should be processed as an IRC 6603 deposit.

  2. IRC 6603 payments are processed using TC 640 and DPC 12.

  3. Remittance received with completed Form 3244-A from Examination Branch which is designated as an IRC 6603 deposit must indicate appropriate application for each Tax Period.

  4. Process through Manual Deposit with 999 DLN blocking.

  5. Detach and route correspondence requiring action to Accounts Management.

3.8.45.7.7  (01-01-2011)
Civil Penalty Cases

  1. Most civil penalties, including Trust Fund Recovery Penalties, were originally processed NMF. Most civil penalties have been transferred to Civil Penalty Modules (CVPN); for IMF use MFT 55, for BMF use MFT 13.

  2. Remittances received with CP 251, CP 253, Letter 98C, Letter 99C, Notice 972CG, CP 2100 or CP 2102 are processed to IMF/BMF civil penalty modules using MFT 55/MFT 13/MFT 01 with TC 640. Process through ISRP.

    Note:

    Look for indication on the check or otherwise stated by the taxpayer when making payments for backup withholding. (Taxpayer will indicate by using the word Federal Income Tax (FIT) or comment on his/her Form 1099 for backup withholding). Before 1994, backup withholding was reported on Form 941. For 1994 and after, apply using MFT 16 and Doc Code 17. For 1993 and prior, apply to the taxpayer's Form 941.

    Reminder:

    When a CP 253 or Letter 98C is received with a payment, you MUST post the money amount to MFT 13, even though the tear off stub indicates it is a MFT 88.

  3. Remittances received with Form 8125, Form 8126, Form 8488 and Form 8489 are processed to IMF/BMF Civil Penalty modules using MFT 55/MFT 13, with TC 670 and process thru ISRP. Do not enter TC 570 for Form 8125 , Form 8126, Form 8488 or Form 8489.

  4. Remittance received with Form 8027 should be processed using TC 640. Prepare Form 3244 with MFT 13 to the Employer's EIN.

  5. Research is required for new and subsequent payments received without Form 8027, Form 8125, Form 8126, Form 8488, Form 8489, CP 251, CP 253, Letter 98C, Letter 99C, Notice 972CG, CP 2100 or CP 2102; check the Taxpayer Information File (TIF) for IMF/BMF civil penalty modules even if taxpayer furnishes TIN followed by the letter "N" ("N" may or may not be present as a file source on IDRS). When researching IMF, BMF or NMF use CC SUMRY or CC TXMOD.

    Reminder:

    When a CP 253 or Letter 98C is received with a payment, you MUST post the money amount to MFT 13, even though the tear off stub indicates it is a MFT 88.

  6. If penalty is for tax period 1994 and subsequent, process with MFT 55, MFT 13 or MFT 01 through ISRP.

    1. Enter TC 640 for CP 251, CP 253, Letter 98C, Letter 99C, Notice 972CG, CP 2100 and CP 2102.

    2. Enter TC 670 for Form 8207, Form 8125, Form 8126, Form 8488 and Form 8489.

  7. If penalty is for tax period 1993 and prior, process with MFT 17 through ISRP.

  8. Notice 972CG is a civil penalty proposal notice. Payments may be received in response to this notice, but there will be no assessment on the Master File. Process remittances as follows:

    1. Use MFT 55 for IMF, or MFT 13 for BMF;

    2. Use TC 640;

    3. Process thru ISRP;

    4. If a payment is received without Notice 972CG, but there is an indication that the payment is in response to the Notice 972CG, prepare Form 3244 (or equivalent) and post the payment as stated above.

  9. After processing, route Form 8125, Form 8126, Form 8488, Form 8489, Notice 972CG, CP 2100 and CP 2102 to IRP Penalty Function and CP 251, CP 253, Letter 98C and Letter 99C to CAWR function. Also route Form 3244 and any related taxpayer correspondence to the IRP Penalty Function.

3.8.45.7.8  (11-04-2011)
Taxpayer Correspondence

  1. When it is necessary for the Deposit Function to correspond with a taxpayer, ensure correspondence is timely, accurate, professional in tone and responsive to taxpayer needs.

  2. Taxpayer Generated Correspondence. Taxpayer Correspondence is defined as all written communication from a taxpayer or his/her representative, excluding tax returns, whether solicited or unsolicited. This includes taxpayer requests for information as well as that which may accompany a tax return; responses to IRS requests for information; and annotated notice responses. Examples of other taxpayer generated correspondence are:

    1. Change of name or address.

    2. Information for payment application.

    3. Taxpayer request for balance due.

  3. Correspondence may be used as a source document. Ensure correspondence is stamped with Campus received date. Edit the following information in green if it is not present:

    1. Name control

    2. SSN/ITIN/EIN

    3. MFT

    4. Tax Period

    5. Transaction Code, if other than TC 670

    6. Money amount

    7. Process thru ISRP

    8. Route to appropriate area after check has been run through Transport and electronic voucher has been created

  4. On occasion, taxpayers or businesses send duplicate copies of correspondence requesting acknowledgment of receipt. Date stamp duplicate copy of correspondence with Campus' received date and return to the taxpayer in envelope provided or prepare envelope. Destroy duplicate copy if not requesting any action to be taken.

  5. Significant/Insignificant Correspondence.

    Note:

    Because campus configurations are dissimilar, the location of correspondence analysis within the processing stream shall be determined by Receipt and Control.

  6. If correspondence indicates similar phrasing or intent as follows, route to the appropriate Campus Collection Function (CSCO) based on the BOD code after processing. Refer to routing information in IRM 3.10.72.15.5, Special Handling of Collection Forms – Form 9465, Form 433 Series, and Form 2159, Payroll Deduction Agreement.

    • "Apply this partial payment to my balance"

    • "This is all I can pay"

    • "Unable to come up with full amount"

    • "Can I pay this off in installments?"

    • "Set me up a payment plan"

    • "Due to financial difficulties "

    • "Will send $X dollars every month until paid off in full "

    • "Arrange a budget program"

    • "As soon as I return to work, I will pay balance"

    • "Hope to have balance paid off in a few months"

    • "I can't pay $X dollars"

  7. If correspondence indicates similar phrasing or intent as follows, route to Accounts Management (ICT/CIS) after processing:

    • "Why was I assessed interest?"

    • "I am disputing this bill"

    • "The tax system is too difficult to comprehend"

    • "Forms are too complicated"

    • "I am appealing penalty and interest"

    • "Do not understand billing or additional assessment"

    • "Send me a statement of payment application"

    • "Please let me know what I still owe"

    • "I believe this has been paid!"

    • "Did you receive our previous payment?"

    • "Send estimated vouchers/envelopes"

    • "Please clarify"

    • Any statements of dissatisfaction, "questioning," "?" or notations which show taxpayer does not understand

    • Wants balance of accounts

    • Asking for balance of account or abatement of penalty

    • Giving reasons/excuses for late payments

  8. If correspondence indicates similar phrasing or intent as follows, route to Campus Taxpayer Advocate Service (TAS) after processing:

    • "I am experiencing a hardship"

    • "I am enclosing payment but I have tried many times to have this resolved"

    • "I haven't received a response to my inquiry sent (over 30 days ago)"

3.8.45.7.9  (01-01-2011)
IRS Generated Correspondence

  1. Examples of IRS generated correspondence are:

    1. Answers to IRS inquiries

    2. Request for abatement of interest or penalties

    3. DATC/ASTA Letters Deferred Adverse Tax Consequence (DATC) and Alternative Strategies for Tax Administration (ASTA)

    4. Computer generated Campuses (SC) letters can be used as source documents, if:
      Letter does not request taxpayer information or require further action.
      Information needed to process a source document is printed on the SC letter.

    5. SC letters that need further action will be routed after creating electronic voucher.

3.8.45.7.10  (01-01-2011)
DATC/ASTA Letters

  1. The DATC/ASTA letters as source documents. Batch separately by year and form, and edit for processing thru ISRP as follows:

    1. TC 670 and TC 570

    2. MFT 30

    3. Tax Period

    4. Date Stamp

    5. After processing, route to DATC/ASTA function.

    6. If multiple remittances are received follow procedures in IRM 3.8.45.6.28 .

3.8.45.7.11  (01-01-2011)
CP 45, Reduced Amount Applied to Estimated Tax

  1. Prior Year / After August 31 of current year.

    1. Edit TC 430 to TC 670.

    2. Process as subsequent payment thru ISRP.

  2. Current Year

    1. Process thru ISRP.

    2. If taxpayer sends a prior year CP 45 and indicates it for current year, do not date stamp.

  3. Form 8489 with TC 430 in the scan line, may be referred to as CP 45.

3.8.45.7.12  (11-04-2011)
CP 59, 1st Notice--Return Delinquency, or CP 518, 4th Notice--Return Delinquency

  1. When CP 59 or CP 518 is received with a return and remittance, process the payment through ISRP using TC 610.

  2. Attach the CP Notice to the front of the return and forward to Compliance Services Collection Operations (CSCO), shown on the notice Return Address.

  3. When CP 59 or CP 518 is received with remittance and no return is posted, input a TC 670 for the money amount and a TC 570 to hold the credit and prevent the money from refunding until the return posts.

3.8.45.7.13  (01-01-2011)
Remittance Received with CP 213

  1. If remittance is received with CP 213(I) or CP 213(N) , process as follows. For 1984 and prior years, process as NMF. For 1985 and subsequent years, process as BMF.

    1. Photocopy CP 213 and expedite the copy to OAMC, mail stop 3552 or fax the copy to ≡ ≡ ≡ ≡ ≡ ≡ ≡ requesting an assessment to be done.

    2. If the payment is received in a campus other than CSPC, process the original CP 213 with remittance as an Out of Area NMF for 1984 and prior. Refer to IRM 3.8.45.5.2 , Out of Area NMF-Transshipment of NMF Returns/Documents.

  2. Number CP 213 as follows:

    1. TC 670

    2. MFT 74

    3. Tax Class 6 for NMF and Tax Class 4 for BMF

    4. Doc Code 27 for NMF and Doc Code 17 for BMF

    5. Blocking 000-999

3.8.45.7.14  (01-01-2011)
Audit Cases and CP 2000

  1. If last page of CP 2000 is missing and correspondence or Form 1040X is attached, cover upper right hand corner with a self-adhesive label. Edit in green the following items if not present:

    1. Name Control

    2. SSN/ITIN

    3. TC 640

    4. MFT 30

    5. Tax Period

    6. Date Stamp

    7. If multiple tax periods are indicated, edit the oldest CSED.

    8. Money amount

    9. Attach correspondence and/or forms pertaining to that year to the back of notice. Process through ISRP.

  2. Audit notices can be identified by the following:

    1. Correspondence or notices that use the words "Audit" or "Tax Examination" .

    2. Form 5564, with EXMOD in the upper right hand corner.

    3. Letter 3219 (SC/CG), Catalog Number 27500P mailed with or without Form 5564.

  3. Process Audit Case notices through ISRP and then route to Examination Branch. Edit the following in green if not present:

    1. SSN/EIN

    2. Name Control

    3. TC 640

    4. MFT

    5. Tax Period

    6. Date stamp

    7. Remittance amount

    8. Research IDRS if required information is not available.

      Note:

      If the taxpayer sent in an old notice and the assessment has already posted, post the payment with TC 670.

  4. Multiple checks, refer to Multiples/Splits.

  5. If Form 1040X is attached, verify the tax year on Form 1040X and CP 2000 and process using the following chart:

    If....... Then...... Process as........
    CP 2000 and Form 1040X are for the same tax period Attach Form 1040X behind CP 2000 (make sure Form 1040X has a received date stamp) CP 2000
    CP 2000 and Form 1040X are for different tax periods do not attach together. Apply the remittance as taxpayer intended.
    1. Taxpayer intended to pay CP 2000

    2. Taxpayer intended to pay Form 1040X

    1. Process remittance as CP 2000 and process Form 1040X as non remit

    2. Process remittance as Form 1040X and route to the Underreporter function at the campus indicated in the return address portion of the notice.

  6. CP 2000 for the last tax period or prior, use CP 2000 as a source document and process thru ISRP as an audit. Payments received with CP 2000 are generally processed with TC 640, Advanced Payment of Deficiency, per Document 6209 . Process with TC 670 if the Assessment has posted and the taxpayer sent in an old notice.

  7. If a CP 2000 is received with multiple remittances:

    1. Edit the total payment amount in green on the audit notice.

    2. Forward notice to the Examination Branch.

  8. If indication of "Cash Bond" , "Stop Interest" or "Rev. Proc. 84-58, Cash Bonds" , see IRM 3.8.45.7.6 .

3.8.45.7.15  (01-01-2011)
Employee Underreporter CP 2000

  1. Employee Underreporter (EUR) CP 2000 cases require exceptional processing.

    1. EUR CP 2000 cases involve IRS employees and/or their families, whom Deposit Activity and ISRP personnel may know or know of. "SPECIAL HANDLING IS MANDATORY." It is imperative that employees involved in handling these cases regard the privacy of an IRS employee as paramount when performing their duties. EUR CP 2000 cases should be safe guarded, handled by as few employees as possible, discussed only with individuals specifically involved in processing and immediately accessible at any point during processing.

    2. EUR CP 2000 and accompanying remittance(s) should bypass the Deposit Activity Functions within the Receipt and Control Operations Managers; and notifying the Underreporter Unit from the Receipt and Control Mail Operations.

    3. EUR CP 2000 should be received from the Underreporter Section on a completed Form 4287, Record of Discovered Remittance, and should be accepted by Payment Perfection Unit manager or designate.

    4. Except for nurturing through processing, EUR CP 2000 will be processed similar to (non-IRS employee) CP 2000,

    5. Forward EUR CP 2000 back to the Underreporter Unit after processing.

3.8.45.7.16  (01-01-2011)
CAWR Payments

  1. Combined Annual Wage Reporting (CAWR), Returned Social Security Administration (RSSA) and Regular CAWR Correspondence.

    1. Any CP 253 or Letter 98C received must have the remittance amounts received posted to MFT 13 even though the CP 253, Letter 98C and tear off stub show MFT 88.

      Note:

      MFT 88 on the tear off stub indicates that it is a CAWR module. The MFT is generated at the master file when the CP 253 or Letter 98C is issued and no penalty assessment is made, only proposed. If the taxpayer responds by paying the potential penalty amount, that amount must be credited to MFT 13 where the penalty assessment will be made.

    2. If a CP 253, Letter 98C or Letter 2057C is received with a payment and the paragraphs ARE present indicating that it is a returned SSA case, post the remittance amount to MFT 13.

    3. If a CP 251, Letter 99C or Letter 2057C is received with a payment and the paragraphs ARE NOT present indicating that it is a returned SSA case, post the remittance amount to the appropriate MFT for the type of return filed. (See the top right hand corner of the notice or letter issued).

3.8.45.7.17  (01-01-2011)
CP 2501

  1. CP 2501 should be batched separately from CP 2000. Edit, in green, the following if not present:

    1. Name Control

    2. SSN/TIN

    3. TC 640

    4. MFT 30

    5. Tax Period

    6. Date Stamp

    7. Process thru ISRP and forward to Underreporter Function.

3.8.45.7.18  (01-01-2011)
Form 1040ES, Estimated Income Tax for Individuals

  1. Form 1040 estimated tax payments are paid quarterly with voucher Form 1040ES.

    1. Delinquency procedures are no longer in effect for Form 1040ES and Form 1041ES. These Forms should be worked as current. No envelope and no date stamp are required.

    2. All quarters for the same calendar year may be batched together.

    3. Process thru ISRP with TC 430.

  2. Early Filed Form 1040ES processing.

    1. Process through ISRP.

    2. Detach all correspondence, write remittance amount, received date and route to appropriate function.

      Note:

      If Form 1040ES is received for a future calendar year, process thru Manual Deposit.

  3. Multiple Forms 1040ES with one check.

    1. If for one taxpayer, process all forms together with the most current on top.

    2. If for different taxpayers, process as a split.

  4. If Form 1040ES, fourth quarter, is received with Form 1040 for the same tax period, staple Form 1040ES behind Form 1040 for processing.

3.8.45.7.19  (01-01-2011)
Form 1041ES, Estimated Income Tax for Estates and Trusts

  1. Form 1041 estimated tax payments are paid quarterly with Form 1041ES.

    1. If EIN and name control cannot be determined, an EIN will need to be assigned by Entity.

    2. If EIN and name control can be determined process thru ISRP.

    3. Form 1041ES will be batched as calendar year, unless fiscal month is shown.

    4. When fiscal month is shown, the name must contain the word "Estate" ; otherwise, treat as a calendar year.

    5. If Form 1041ES is fiscal, edit the tax period as follows: 20XX forms will be 20XX01-20XX12.

    6. Process thru ISRP with TC 660.

  2. Delinquency procedures are no longer in effect for Form 1040ES and Form 1041ES. These forms should be worked as current. No envelope and no date stamp are required.

  3. All quarters for same calendar year may be batched together. Process thru ISRP.

3.8.45.7.20  (04-26-2012)
Form 1041T

  1. Form 1041T received alone with remittance:

    1. Use Form 1041T as source document.

    2. MFT 05.

    3. TC 610, process through ISRP.

    4. After remittance processing is completed, route Form 1041T to Accounts Management.

3.8.45.7.21  (11-04-2011)
Employment Tax Adjustment Program (ETAP)

  1. Form 4666, Form 4667,Form 4668, Form 4669 and Form 4670 are IRS computer generated Employment Tax Adjustment reports.

  2. When received with remittances, process as follows:

    1. Batch and process separately.

    2. TC 640.

    3. Use appropriate MFT and Tax Period on Examination Letter.

    4. Process thru ISRP.

    5. Route to Accounts Management (ICT/CIS).

3.8.45.7.22  (01-01-2011)
Extensions

  1. Extensions are filed by taxpayers to request additional time to file a return.

3.8.45.7.23  (08-09-2012)
Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

  1. Public Law 96-107 allows taxpayers to receive an automatic six month extension of time to file Form 1040 with the approval of Form 4868.

  2. After Extraction Unit releases, Deposit will complete a secondary sort to ensure proper sort of Form 4868 (revision 2003 and prior) are designated for Form 1040 and for Form 709. This must be completed for perfect and imperfect Form 4868.

    Note:

    Form 4868 (2004 revision) pertain solely to Form 1040. Form 8892, Payment of Gift/GST Tax and/or Application for Extension of Time to File Form 709, was developed for the extension of time to file Form 709. Form 8892 is also used as a voucher for payments of Gift/GST tax.

  3. Approve Form 4868 if timely filed or timely mailed. Considered timely filed when received by the 15th day, or first working day afterwards when the 15th day of April falls on a weekend or holiday. Consider timely mailed when the postmark date is on or before the due date. See IRM 3.8.44, Campus Deposit Activity, for any applicable grace period.

    Note:

    All fiscal year Form 4868 must be date stamped. If not, do so by postmark date. See Exhibit 3.8.44-3, Timely Postmark Checklist for specific information.

  4. Disapprove Form 4868 if not timely filed. Stamp "DENIED" at or near the bottom of Form 4868.

  5. Batch approved and disapproved Form 4868s separately.

  6. Form 4868 (revision 2003 and prior) designated for both a Form 1040 and Form 709 (one or more boxes in Part II are checked or there is an amount in Part IV), make a photocopy (two if both the "Yourself and Spouse" boxes are checked in Part II) of Form 4868 and process as follows:

    1. Process the original to the IMF (MFT 30) account and process the copy(s) to the BMF (MFT 51) account.

    2. Edit an action trail on the original Form 4868 "copy processed as 709" .

    Note:

    If one remittance is received for both Form 1040 and Form 709 extensions, please refer to (13) below.

  7. Route imperfect Form 4868s (revision 2003 and prior), extensions for Form 1040, and all Form 4868s, extensions for Form 709, to Payment Perfection Unit.

    1. Form 4868 is imperfect if the SSN is missing or incomplete. If possible, use attachments to perfect. If unable to perfect, refer to IRM 2.3, IDRS Terminal Responses, and IRM 2.4, IDRS Terminal Input, Reference Handbooks for presearch procedures. If presearch fails to locate SSN, contact the Entity Section for assistance. Once SSN is found, process thru InfoConnect or ISRP. If SSN is not found, route to Manual Deposit.

    2. Amended, second, subsequent, copy or duplicate Form 4868 should be edited as such. Date stamp and process thru InfoConnect or ISRP using procedures below. After deposit processing forward forms to the Batching Function.

  8. All Form 4868 extensions for Form 709 (one or more boxes in Part II are checked or there is an amount in Part IV) must be researched on IDRS to determine if a BMF account has been established. Form 709 accounts are accessed by the SSN followed by a "V" (000-00-1234V); MFT 51. If an account has not been established, route to the Entity Function to establish the account.

  9. Process timely filed Form 4868 extending Form 1040 through InfoConnect or ISRP as follows:

    1. With Primary TC 670 and Secondary TC 460.

    2. MFT 30.

    3. Hold and destroy Form 4868 after five (5) business days.

  10. Process delinquent Form 4868 extending Form 1040 through InfoConnect or ISRP as follows:

    1. With Primary TC 670 only.

    2. MFT 30.

    3. Route deposit complete form to the Batching Function.

  11. Process timely filed Form 4868 extending Form 709 through InfoConnect or ISRP as follows:

    1. With Primary TC 670 and Secondary TC 460.

    2. MFT 51.

    3. Hold and destroy Form 4868 after five (5) business days.

  12. Process delinquent Form 4868 extending Form 709 through InfoConnect or ISRP as follows:

    1. With Primary TC 670 only.

    2. MFT 51.

    3. Route deposit complete forms to the Batching Function

  13. If one remittance is received for both Form 1040 and Form 709 Extensions, refer to Multiple/Split Remittance, then follow the above processing steps.

    Note:

    If box II of the Form 4868 is requesting an extension for both "You and/or Your Spouse," input the payment designated on the form for each and perform step (8) above for both taxpayers.

3.8.45.7.23.1  (01-28-2013)
Photocopy of Form 4868 Extending Form 709 Received from Lockbox

  1. Lockbox will return to the Payment Perfection Unit each day a photocopy of all Form 4868s extending Form 709.

  2. All Form 4868, extensions for Form 709 (one or more boxes in Part II are checked or there is an amount in Part IV) follow the following process:

    1. Research IDRS to determine if a BMF account has been established. Form 709 accounts are accessed by the SSN followed by a "V" (000-00-1234V); MFT 51.

    2. If an account has not been established, route to the Entity Unit to establish account.

    3. If there is no TC 460, input it.

    Note:

    If box II of the Form 4868 is requesting an extension for both "YOU" and "YOUR SPOUSE," follow (2) above for each taxpayer.

3.8.45.7.23.2  (01-01-2011)
Form 4868 for U.S. Citizen Out of the Country

  1. A U.S. citizen or resident who lived out of the country on the regular due date of their return is allowed two (2) extra months to file their return. For a calendar year return, this would be June 15.

  2. The taxpayer may write "Taxpayer Abroad" across the top of Form 4868 to be considered as out of the country. Taxpayers check a Box on Line 8 which says, "Check here if you are out of the country and a U.S. citizen or resident."

  3. Approve "Out of the Country" Form 4868 if timely filed. The 4868 is considered timely filed when received by the 15th day of June, or first working day afterwards when the 15th falls on a weekend or holiday. Refer to , Exhibit 3.8.44-3 for the specified grace period.

  4. Disapprove "Out of the Country" Form 4868 if not timely filed. Stamp "DENIED" at or near the bottom of Form 4868.

  5. Process "Out of the Country" Form 4868 using the procedures outlined in IRM 3.8.45.7.23(5) through (13).

3.8.45.7.23.3  (01-01-2011)
Form 4868 for Form 1040NR / Form 1040NR-EZ with No Wages

  1. If Box 9 is checked on Form 4868, consider timely filed if postmarked by June 15th, or the first working day afterwards when the 15th falls on a weekend or holiday. See IRM 3.8.44-3, , Timely Postmark Check List, for specific postmark instructions. Follow payment processing instructions in IRM 3.8.45.7.23.2 .


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