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Part 3. Submission Processing

Chapter 10. Campus Mail and Work Control

Section 73. Batching and Numbering

3.10.73  Batching and Numbering

3.10.73.1  (11-13-2009)
Scope and Objective

  1. This manual provides instructions for batching and numbering with a Document Locator Number (DLN) of documents.

3.10.73.1.1  (11-13-2009)
Glossary of Terms and Acronyms

  1. See a Glossary of terms commonly used.

    Acronym Definition
    ABC Alpha Block Control
    BBTS Batch/Block Tracking System
    BMF Business Master File
    DCO Data Conversion Operations
    DLN Document Locator Number
    DPO Document Perfection Operations
    EP/EO Employee Plans/Exempt Organization
    ERS Error Resolution System
    FLC File Location Code
    ISRP Integrated Submission Remittance Processing System
    IMF Individual Master File
    IRP Information Returns Program
    MFT Master File Tax (code)
    NMF Non-Master File
    NR Non Remit
    OE Original Entry
    OFP Organization, Function, Program Code
    RCO Receipt and Control Operations
    RPSID Remittance Processing System Identification
    RPS or RRPS Remittance Processing System
    SCRIPS Service Center Recognition Image Processing System
    TC Transaction Code
    TP Tax Period
    W/R With-Remit

  2. Below is a list of common terms:

    Term Definition
    Batch A specific group of like documents.
    Batch Sequence Number A 4-digit number used for tracking a batch of work.
    Batch Transmittal Form 9382 is used as a control document for record of program, batch sequence number, ABCs, DLNs, received date, processing date, cycle, and volume.
    Block A specific set of numbered documents from a batch of work.
    Blocking Series The 9th, 10th and 11th digits in a DLN which indicates the block number of the return. Up to 100 sequence numbers may be associated with one block number 00 through 99.
    Block and Selection Record Form 1332 used for non-remit documents. This individual information sheet, referred to as the block header, contains an ABC, DLN, tax year, transaction code, batch sequence number, tax period, received date, and DIS program, all of which correspond to a specific transmittal.
    Document Locator Number A 14-digit number assigned to each return or payment received, consisting of a File Location Code, Tax Class, document code, Julian Date, blocking series, serial number and tax year.
    Document Register Form 813 used as a block header for with-remit documents.
    File location Code (FLC) Identification number of the campus or area office where a tax return is processed.
    Integrated Submission Remittance Processing System (ISRP) ISRP is used to process forms and remittances. Data is entered, processed, and fed to other IRS systems.
    Julian Date A Julian Date is the numeric day of the year.

    Example:

    April 15, 2010, is Julian Date 105, the 105th day of 2010.

    Note:

    The sixth, seventh, and eighth digits in a DLN are the Julian Date.
    Lockbox Lockbox involves the processing of tax payments by commercial banks, which accelerates the handling and deposit of funds received and is forwarded to Treasury. Lockbox banks process payments for the following IMF forms, (1040 family, etc.). The DLN consists of a file location code (FLC), (the first two digits in the DLN), unique to lockbox processing.
    Master File Tax (MFT) Code A 2-digit code used to identify a type of a tax return.
    Non-Remit (N/R) No check or money order enclosed.
    Program Code A 5-digit number assigned to specific forms or documents (e.g., 44110- Form 1040A).
    Re-Eentry Document Control Form 3893 used as a block header for re-entry documents.
    Remittance Processing System (RPS) System used to record payment received from taxpayer.
    Remittance Processing System Identification (RPSID) Remittances with their accompanying documentation are presorted into batches and a unique number which appears on the back of the archived remittance image of the payment (check, money order, etc.).
    Service Center Control File Processing (SCCF) SCCF is the principal means of control for returns and remittances being processed at each campus. SCCF controls every block of 100 or less submissions by DLN and identifies the number of submissions.
    With-Remit (W/R) Check or money order enclosed.

3.10.73.1.2  (11-13-2009)
General Instructions

  1. Throughout this manual, references are made to actions required by Management. It is to be understood that if a Manager delegates authority to someone to act on behalf of the Manager, the person to whom the authority is delegated is considered to be the Manager. Therefore, no reference will be made to the "Manager, or designee" .

  2. References are made to other IRMs in relation to instructions necessary to properly perform tasks in IRM 3.10.73. Management is responsible for having at least one copy of the IRM in the work area. Any other related IRMs, such as the IRM 3.10.72, Receiving, Extracting and Sorting, should also be available in the area as a reference. Management is required to update the Distribution pattern for the Area with the volume of IRM's required.

  3. Routing tax returns (including Batching and Numbering) is a disclosure of taxpayer data but is necessary to perform your job, therefore permissible. However, discussing tax information with another employee or person is not permissible and is a violation. If an employee is aware of a violation, the incident should be reported to Treasury Inspector General for tax Administration (TIGTA). It is never a violation if there is a "need to know" to perform your job.

3.10.73.1.3  (11-13-2009)
Local Desk Procedures

  1. Most Submission Processing Batching and Numbering functions have developed their own Desk Procedures to expedite processing. This is acceptable as long as the information is an aid to the IRM procedures, or unique "local routing" procedures.

  2. Unit Manager must have a signed approval on file from the responsible Operations Manager for all Submission Processing Local Desk procedures.

    Note:

    The signed approval must reflect the Current Processing Year and current IRM Revision.

3.10.73.1.4  (11-13-2009)
Restricted Area/Items

  1. If you must enter the Restricted Area within Extracting to perform your job, you must follow the procedures outlined in IRM 3.10.72.1.2.1.

  2. If you are permitted in the area for a short time, or you are detailed to help out during any peak season, you will be issued the proper badge. You should familiarize yourself with the list of Restricted Items in IRM 3.10.72.1.2.1(1).

3.10.73.2  (11-13-2009)
Batch Block Tracking System (BBTS)

  1. The Batch Block Tracking System (BBTS) is a comprehensive, integrated batch creation and tracking program which incorporates the following:

    • Control over all types of returns: Non-remit (N/R), With-remit (W/R) and Residual Remittance Processing System (RRPS).

    • Unique program and batch number combination.

    • Unique DLN generation.

    • Generation of Remittance Processing System Identification (RPSID) numbers that are assigned to every block that is processed through the ISRP system.

  2. Refer to IRM 3.10.5 for additional information.

3.10.73.3  (11-13-2009)
Batching Forms and Documents

  1. Ensure when batching work that Received Date integrity is maintained. Each Return or Document within a batch should contain the same Received Date (or range) which is either Same, Current +/- 5 days, or 6 or more days from the Current Date. Refer to the table below.

  2. Combine returns/documents with the same Received Date to make larger batches of work with the same Received Date to make larger batches, when possible.

  3. Each block of work is sorted and separated by Received Date:

    • Full Paid versus Other Than Full Paid (IMF only and Prior Year IMF Only)

    • Remit versus Non-Remit

    • Timely Filed (within Grace Period) versus Delinquent (received after the Grace Period)

  4. Use the following table to help determine how to batch, input the earliest Received Date, determine the number of days in cycle, and the Alt Cycle Start. Following are three scenarios based on the Received Date, or range of Received Dates:

    Received Date Days in Cycle Alt Cycle Start
    Same Date in Batch 11 Same as Received Date
    Received Dates within 5 days 16, using the Earliest Received Date Current Julian
    Received Dates ranging 6 or more days apart or 6 or more days old 6, using the Earliest Received Date Current Julian

    Note:

    The last example in the table above would apply if, for example, you receive a bundle of returns from a Field Office with old Received Dates. They need to be processed quickly, so batch them all together and use the Earliest (meaning oldest Received Date in the batch) date to set them up. If not multiple Received Dates and all are 6 or more days old, you will still use a 6 day cycle.

  5. Kansas City Submission Processing Campus (KCSPC) Only – Once the return marked "KIA" (Killed in Action) have been edited by Accounts Management and updated on Integrated Data Retrieval System (IDRS), they will return them to Batching to be processed through the pipeline. Batch them on a 3-day cycle under the applicable Program Code. The Routing Path will by-pass Code & Edit (210) and go directly to ISRP (230). Contact the Killed in a Terrorist Action (KITA)/KIA Coordinator for SP when you receive one of these returns to batch.

3.10.73.4  (11-13-2009)
Function Codes

  1. When selecting the correct routing path for a document, you should be familiar with the Function code to ensure the batch is on the correct path for processing.

    Function Code Area
    180 Batching
    190 Numbering
    210 Code & Edit
    230 ISRP
    300 BBTS Utility
    360 SEIN Imaging (Ogden Submission Processing Campus Only)
    Data & Verification through TEDS (Cincinnati Submission Processing Campus)
    390 Entity
    410 Accounting
    450 SCRIPS Output
    500 SCRIPS Scanning
    550 SCRIPS Pre-Doc Prep
    880 Quality Review

3.10.73.5  (11-13-2009)
Program Completion Cycles

  1. Refer to IRM 3.30.123 for Timeliness Processing information and any returns that require Expedite cycle processing.

  2. Receive documents identified by sort category.

  3. A batch of documents consists of a large group of like documents, which corresponds to a sort category (excluding different DO (District Office) Code categories).

  4. The following categories must be batched separately:

    1. Work identified to the Batching area as a "1-day walk-through" should be set up in BBTS as same day, or

    2. Re-inputs (Form 3893 or Form 13596 attached) batch by Received Date and set up in BBTS on a 3-day cycle, or

    3. Any other "special" sort categories identified during Batching or Document Perfection that require a different Blocking Series, such as Injured Spouse for IMF or Form 1065 Publicly Traded Partnership for BMF.

  5. Expedite batching of the following Returns on a 6-day Cycle, unless otherwise specified:

    • Prior Year returns, Reinputs, and Reprocessables (IMF)

    • Delinquent BMF Returns

    • All BMF Refund returns

    • "KIA" Original Returns (3-day Cycle) - (KCSPC Only)

    • Form 720 Quarterly Federal Excise Tax return (Refund and Non-Refund)

    • All "6020(b)/Secured" returns

    • Form 944 series , Form 944(SP), Form 944 PR, and Form 944-SS (Timely Filed Refund and Non refund received January 1 through the first Thursday in February)

      Note:

      Form 944 series received on the first Friday in February and subsequent can be set up on a 32-day cycle.

  6. Batch those Form 1040, Form 1040A, and Form 1040EZ that are received directly from the taxpayer separately from those delinquent returns secured by the Service. If an Area Office has held the taxpayer's secured return for a considerable length of time, batch separately and set up on a 6-day (or less) cycle.

  7. All BMF returns without EINs shall be batched separately to be processed through Entity Control.

  8. When a Form 1120 with Box A (1), Consolidated return, is checked, do not remove any returns or documents. Block as a single return and route to Code and Edit.

3.10.73.6  (11-13-2009)
Batching Unnumbered Returns and Documents

  1. Batching receives documents from Lockbox Banks, Deposit function and Mail Sorting function.

  2. For returns received from the Deposit function and remit returns from Lockbox Banks, select "YES" on the "RRPS/Lockbox Batch" drop-down box on the BBTS screen. Make sure this generates "RRPS" on the Form 9382. Some forms received from Lockbox are non-Remit, but there should be a cover sheet indicating type.

  3. Refer to IRM 3.10.5, "Batch/Block Tracking System" (BBTS) for additional information on input to BBTS screen.

  4. Assemble groups of like N/R returns and documents for preliminary batches, based on an estimated count of normally 25 or 50 documents (but up to 100) in a block, dependent on the type of return and number of attachments.

    Caution:

    Do not make batches too thick so that documents are "spilling " out of the folders.

  5. Preliminary batches of unnumbered returns and documents routed to Code and Edit for perfection shall not be assigned DLNs or Alpha Block Control Numbers (ABC). Assignments will be made, after Code and Edit, when documents are assembled for final batching.

  6. Assign Program and Batch Sequence Number to each batch using the DLN Assignment of IMF, BMF, NMF, and SCRIPS returns.

  7. Place blocks on batch cart (or " stat" boxes) in proper sequence order.

  8. The batches of work are then routed to the next Functional area listed in the Routing Path.

  9. Substitute for Return ("SFR" ) or "Dummy" Forms 1040 (Program Code 44630) are blocked with a unique blocking series based on the Area who prepared the return. They are also expedite returns and should be set up on a 6-day cycle. If the notation is "SFR-Collection" , use Blocking Series 000-249; if the notation is "SFR-Exam" , use Blocking Series 250-299. All will be Prior Year returns, but do not route to Statute for clearance.

  10. Austin Submission Processing Campus (AUSPC) Only – Preparer may attach a cover letter with a listing of foreign taxpayers requesting an automatic Extension of Time to File and mail to the Austin campus. Batch the letter as a Form 4868 route to Entity.

    1. Use Program Code 44700 (or Sub-program specified by your Campus)

    2. Batch in Approved blocks of 100 or less

    3. Number with a Domestic FLC

3.10.73.7  (11-13-2009)
Batching Numbered Returns and Documents

  1. Numbered W/R documents for original processing are received from Deposit Activity and Accounting Branch.

    • Documents are sorted by Received Date/type of form and assembled by DLN, documents with the same block DLN are combined into a single block, and assembled for processing

    • Volume of sub-batch must be compatible with sub-batch size

    • One batch can contain numerous Form 813

    • Assign a batch control number, consisting of program and sequence number

  2. Refer to the sections for DLN Assignments:

    • IRM 3.10.73.8.1 to determine Program Code and DLN for IMF

    • IRM 3.10.73.8.2 to determine Program Code and DLN for BMF

    • IRM 3.10.73.8.3 to determine Program Code and DLN for EPMF

    • IRM 3.10.73.8.4 to determine Program Code and DLN for NMF

    • IRM 3.10.73.8.5 to determine Program Code and DLN for IRP

    • IRM 3.10.73.8.6 to determine Program Code and DLN for Electronic Return Filing (ELF), Modernized e-File (MeF), SCRIPS, and SFR

  3. Prepare Form 9382, Batch Transmittal, for each batch. See Figure 3.10.73-1.

  4. Form 8485, Form 5734, or Form 1331-B requires that NMF be annotated on Form 9382.

  5. Full Paid Form 1040, Form 1040A, and Form 1040EZ will be received from Deposit Activity.

    1. Documents shall be sorted by type of form and assembled for processing

    2. Full Paid returns with Form 8379, Injured Spouse Allocation, must not be numbered in the 92 blocking series.

  6. Estimated payments for Form 1040ES and Form 1041ES will be received from Manual Deposit.

    1. Forms will be sorted by type of form and assembled for processing.

    2. Forms will not be transshipped.

  7. Refer to IRM 3.10.5, Batch/Block Tracking System (BBTS) for additional Batching instructions.

    Figure 3.10.73-1

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.10.73.7.1  (11-13-2009)
Re-Input and Reprocessable Documents, Form 3893

  1. A document to be reentered must have a Form 3893 attached to the front of the return. There are two types of re-entry documents:

    • Re-Input

    • Reprocessable

  2. Documents that require new DLNs are not Reinputs and Reprocessables.

  3. Reinput and reprocessable documents are received from various areas in the Campus (W/R is usually Accounting).

    1. Sort documents by received date/type of form and assembled for processing.

      Note:

      Volume of batch will be determined locally.

    2. Assign a batch control number consisting of, program and sequence Number.

    3. Prepare Form 9382, Batch Transmittal, for each batch.

  4. A reprocessable return is one that has incorrectly posted to the Master File. To identify a reprocessable return, ensure that it is completed properly:

    1. Checked "R" box in item 11

    2. Indicated year digit in item 12

    3. Indicated serial number of return (12th and 13th digits) in Item 16

    4. Marked reason in item 19

  5. A reinput return is one that has not posted to the Master File. To identify a reinput return, ensure that it is completed properly:

    1. Checked box "N" or "4" in Item 11

    2. Indicated year digit in Item 12

    3. Entered serial number(s) of return(s) in Item 16

    4. Checked appropriate box in item 18

  6. Review each Form 3893 to ensure the DLN and year digit match the DLN and year-digit on the attached return. Incorrect Form 3893 should be returned to the preparer/originator. See Figure 3.10.73-2.

    Figure 3.10.73-2

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  7. Sort Form 3893 as follows:

    1. File source (IMF, BMF)

    2. Document type (tax class and document code)

    3. Remittance

    4. Non-remittance

    5. Re-entry source code (N or 4)

    6. Reprocessable (R)

    7. DLN year digit

  8. Prepare for processing:

    1. Assign ABC number to Form 3893, item 1

    2. Enter the batch number in item 3

    3. Generate the Form 9382 through BBTS.

  9. Route completed batch to ISRP except for the following which will be routed to Code & Edit:

    1. Tape deletions of RRPS return payments

    2. Returns, which by Campus policy, will be re-edited before input.

  10. All documents in the same block DLN must be combined into a single block.

  11. With-remit renumbered DLNs shall carry original Julian dates and list year. Prior year DLNs from the Unidentified Remittance File shall use the first Sunday date of September for the prior year.

3.10.73.8  (11-13-2009)
Assignment of Document Locator Number (DLN)

  1. A Document Locator Number (DLN) is a unique, 14-digit number assigned to every return or document processed through the system. The DLN is used to control, identify, file, and locate a return or document. The assignment of DLNs to non-remittance returns and documents processed by the center is controlled by the Non-Remittance Numbering Unit.

  2. Work is received directly from other operational areas with a batch transmittal. The DLN generation clerk inputs the program and batch number from the transmittal in BBTS to generate the DLN and ABC number for each block within the batch of work. The clerk then prints the new Form 9382 to go with the work.

  3. Each return will be numbered with a 14 digit DLN, using a hand numbering machine. Figure 3.10.73-3 is an example of a breakdown of a 14 digit DLN.

    Figure 3.10.73-3

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  4. See following sections for DLN Assignment to determine proper file location code, tax class, document code, and block number.

  5. No return or document, except federal tax deposits (FTDs), can be processed to a Master File without a legible DLN. An illegible/incorrect DLN is one or more of the following:

    • Partially missing

    • Stamped halfway across the page

    • Stamped on wrong side of document

    • Stamping over writing or over taped area

  6. Stamp the DLN in the upper right corner. Don't stamp over the Form title or any notation. See Figure 3.10.73-4.

    Note:

    Be sure the stamp is legible and does not cover any notations. If not stamped legibly, carefully "fill-in" the numbers or place a piece of correction tape over it and stamp again. Follow local procedures for correcting stamping errors.

    Figure 3.10.73-4

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  7. If a Form 2275 is attached to a return, stamp the DLN on the document and Form 2275. Detach the Form 2275 and route to Files and continue processing the return.

  8. Short blocks and skipping blocks should be avoided.

  9. For campuses who process NMF documents – After numbering, route Form 5734 and Form 8278 (Computation and Assessment of Miscellaneous Penalties) to NMF Accounting.

  10. If a document has a DLN, do not issue another. Give the document to the manager.

  11. Non-remittance processing uses Sunday through Saturday dates except where specified. Monday through Friday dates will only be used when identified in the DLN assignment section.

  12. A turnaround time of 24 hours will be given to returns received in the Numbering Unit from other functions.

  13. Timeliness objectives, as prescribed in IRM 3.30.123, must be maintained.

3.10.73.8.1  (11-13-2009)
DLN Assignment for IMF (MFT 30)

  1. The first two digits of the DLN (Filing Location Code-Campus or Area Office) are specified for a specific Campus and shall not be used by another Campus.

    FORM PROGRAM DLN COMMENTS
    1040 44630 nn210ddd000-249 SFR - Coll Backup
    1040 44630 nn210ddd250-299 SFR-Exam
    1040 43110 nn211ddd000-919 Form 1040 Other Overflow
    1040 43110 nn211ddd920-929 Injured Spouse Form 1040 Overflow
    1040 Transship 43130 nn211ddd930-969 Weekends/Weekdays
    1040 43110 nn221ddd000-999 Weekends/Weekdays
    1040 43210 nn222ddd000-999 Weekends/Weekdays
    1040 43210 nn212ddd000-999 Weekends/Weekdays
    1040 International 46220 nn222ddd000-699 Weekdays/Weekdays
    1040 International 46130 nn222ddd930-949 Weekdays/Weekdays
    1040A 44110 nn209ddd000-919 Weekdays/Weekends
    1040A 44110 nn209ddd920-929 Injured Spouse/Weekends/Weekday
    1040A 44110 nn209ddd930-999 Weekends/Weekdays for RRPS-ISRP sites.
    1040A 44120 nn210ddd300-999 Weekends/Weekdays
    1040A FP-International 46230 nn210ddd300-919 Weekends/Weekdays
    1040A International 46230 nn210ddd920-929 Weekends/Weekdays Injured Spouse FP
    1040A FP International 46230 nn210ddd930-949 Weekends/Weekdays FP
    1040 Intl/PR/SS/NMI 46220 nn212ddd000-999 Weekdays/Weekdays
    1040 International 46220 nn222ddd000-699 Weekdays/Weekdays
    1040 International 46130 nn222ddd930-949 Weekdays/Weekdays
    1040A 44110 nn209ddd000-919 Weekdays/Weekends
    1040A 44110 nn209ddd920-929 Injured Spouse/Weekends/Weekday
    1040A 44110 nn209ddd930-999 Weekends/Weekdays for RRPS-ISRP sites.
    1040A 44120 nn210ddd300-999 Weekends/Weekdays for RRPS-ISRP sites.
    1040A International 46130 nn209ddd000-919 Weekends/Weekdays
    1040A International 46130 nn209ddd920-929 Weekends/Weekdays Inj Spouse
    1040A International 46130 nn209ddd930-999 Weekends/Weekdays
    1040EZ 47140 nn208ddd000-999 FP Weekends/Weekdays
    1040EZ 46150 nn207ddd000-919 OTFP Weekdays/Weekends
    1040EZ 46150 nn207ddd920-929 OTFP Injured Spouse Weekdays/Weekends
    1040EZ 46150 nn207ddd930-989 Non-Remit OTFP (Part Paid) Weekdays/Weekends
    1040EZ ITIN 47160 nn207ddd990-999 OTFP
    1040NR 46250 20272ddd000-499 No Entry on line 8 weekends/Weekdays
    1040NR 46120 20273ddd000-699 Entry on Line 8 Weekends/Weekdays
    1040NR (EZ) 46120 20273ddd700-999  
    1040NR 75700 20672ddd000-499  
    1040NR 75700 20672ddd500-599  
    1040NR 75700 20673ddd000-499  
    1040NR 75700 20673ddd500-599  
    1040PR 46120 20227ddd000-399  
    1040PR 46220 nn227ddd400-849 Weekdays/Weekends F/P
    1040SS 46120 21226ddd000-399  
    1040SS 46220 21226ddd400-849 Weekdays/Weekends F/P
    1040X 44400 nn211ddd970-989 G Coded
    1040X 44400 nn211ddd990-999 PECF
    2350 45500 20277ddd400-499 Weekdays/Weekends
    2424 45500 nn224ddd009-999 Weekdays/Weekends
    3413 38600 nn251ddd900-939 Split Assessment
    3809/12857 45500 nn248ddd000-999 Weekdays/Weekends
    3809/12857 45500 nn258ddd000-009 Credit transfer \//I/Guam
    3809/12857 45500 nn258ddd010-019 Credit transfer \//I/NMI
    3809/12857 45500 nn258ddd020-049 Credit transfer/Military Cover Over-American Samoa
    3809/12857 45500 nn258ddd050-059 Credit transfer/Cover Over-Virgin Islands
    3809/12857 45500 nn258ddd060-099 Credit transfer/Military Cover Over-Virgin Islands
    4868 44700 nn217ddd000-999 Approved
    4868 45500 nn277ddd750-899 Disapproved
    5466B 45500 nn277ddd500-549  
    8453 42900 nn259ddd000-299  
    8453-OL 42900 nn259ddd300-999  
    W-7 With return 33050 nn296ddd000-999 AUSPC
    W-7 Without return 33050 nn294ddd000-999 AUSPC
    W-7 SP With return 33050 nn298ddd000-999 AUSPC
    W-7 SP Without return 33050 nn292ddd000-999 AUSPC
    W-7A 33060 nn696ddd000-999 AUSPC
    1040 International 46110 nn221ddd000-999 Weekends/Weekdays

  2. For IMF Timely Filed Full Paid, do not number with Julian Date of 155 or higher. This will force the return to ERS.

  3. To avoid duplicating DLNs when ISRP RPS is working overtime, use the following instructions when numbering APPROVED non-remittance Forms 4868:

    • Use Tax Class 2

    • Document Code 17

    • Program 44700 (or sub-Program specified by your Campus)

    • Blocking Range 000-999

    • Use Julian dates for first two weekends in April

      Note:

      These instructions should only be used when ISRP/RPS is working overtime.

  4. Approved Form 4868, Program 44700, are all numbered as domestic, even if a foreign address is present.

  5. Disapproved Forms 4868 are Program 45500, Tax Class 2, Doc Code 77, and Blocking Series 750-899.

  6. AUSPC Only - e-Help desk will route Form 8453 directly to Numbering. The forms can be added to an existing bundle requiring a DLN. Number with Austin's FLC, Tax Class 2, Doc Code 59. The Form 8453 DLN will not be the same as the return DLN. Do not hold these more than 2 work days to make a block.

  7. AUSPC Only – Preparer may attach a cover letter with a listing of foreign taxpayers requesting an automatic Extension of Time to File. When the letter with the listing is returned by Entity function for processing, stamp only the first DLN of the block on the List. ISRP will "auto-assign" the remaining DLNs in the block.

3.10.73.8.2  (11-13-2009)
DLN Assignment for BMF

  1. Use this table for DLN Assignment for BMF documents:

    FORM PROGRAM MFT DLN COMMENTS
    CT-1 11300 09 nn711ddd000-999  
    11C 12700 63 nn403ddd000-999  
    706 12400 52 nn506ddd000-989 CSPC
    706 International 12400 52 nn506ddd990-999 CSPC
    706GS(D) 12400 78 nn559ddd000-499 CSPC
    706GS(T) 12400 77 nn529ddd500-999 CSPC
    706NA 12400 52 nn505ddd000-999 CSPC
    709 12410 51 nn509ddd000-989 CSPC
    720 11800 03 nn420ddd000-999  
    720 $1 Million or more Tax 11801 03 nn420ddd000-999  
    730 12700 64 nn413ddd000-999  
    940 11100 10 nn840ddd800-949  
    940 11140 10 nn840ddd790-799 SCRIPS OE Paper
    940 PR/VI 11110 10 78840ddd800-949 U.S. Possessions
    941 11200 01 nn141ddd800-949  
    941 11200 01 nn141ddd790-799 SCRIPS OE Paper
    941 PR/SS 11210 01 78141ddd800-999 U.S. Possessions
    943 11600 11 nn143ddd000-949 2008 Rev.
    2009 COBRA Rev.
    943 11600 11 nn143ddd950-999 6020(b)/Secured
    943PR 11610 11 78143ddd000-999 U.S. Possessions
    944/944(SP) 11650 14 nn149ddd000-949  
    944/944(SP) 11650 14 nn149ddd950-999 6020(b)/Secured
    944PR/944SS 11680 14 78149ddd000-999 U.S. Possessions
    945 11250 16 nn144ddd000-999  
    945 11260 16 nn144ddd000-999 International
    990 13110 67 29490ddd000-399 2007 Form Revision and earlier
    990 13410 67 29493ddd000-999 2008 Form Revision and later
    990 (DUMMY) 13110 67 29490ddd400-479 CP 140, CP 144, CP 411 - CP 414
    990-EZ 13120 67 29409ddd000-999 2007 Form Revision and earlier
    990-EZ 13420 67 29492ddd000-999 2008 Form Revision and later
    990-PF 13130 44 29491ddd000-999  
    990-T 13140 34 29393ddd000-999  
    1041 11900 05 nn244ddd000-999  
    1041A 13160 36 29481ddd000-999  
    1041 QFT/N 11910 05 29239ddd-000-999 OSPC ONLY
    1042 12500 12 nn125ddd000-999 OSPC ONLY
    1065 12200 06 nn265ddd000-999  
    1065 12200 06 nn267ddd000-999 Publicly Traded Partnerships
    OSPC/60/78
    1065B 12200 06 nn268ddd000-999 Domestic/60/78
    1066 12200 07 nn360ddd000-999 8712 & Subsequent
    1120 11500 02 nn310ddd000-978 No Box checked, or Only Box 4 (Domestic)
    1120 11500 02 nn310ddd000-499 International (60)
    US Possession (78)
    1120 11500 02 nn311ddd500-999 Box 1 or 2 or 3 is Checked or the edited code is 001, 010 or 400 (Domestic)
    1120 11500 02 nn311ddd400-498 International/US Possession with Box 1 or 2 or 3 checked or the edited code is 001, 010 or 400
    1120-C 11540 02 nn303ddd000-499 Ogden (29/60/78)
    1120-F 11500 02 nn366ddd400-499 International/US Possession
    1120-F 11500 02 60366ddd000-999 Non Effectively Connected Income, No Entry in Section II. ALL International
    1120-F 11500 02 nn367ddd000-499 International/US Possession
    1120-F 11500 02 nn367ddd000-999 Effectively Connected Income, Must have an entry in Section II.
    1120-FSC 11500 02 nn307ddd000-699 Ogden
    1120-H 11500 02 nn371ddd000-099  
    1120-L 11500 02 nn311ddd000-399  
    1120-ND 11500 02 nn308ddd000-999  
    1120-PC 11500 02 nn313ddd000-999 OSPC ONLY
    1120-POL 13170 02 29320ddd000-089  
    1120-POL 13170 02 29320ddd090-099 501(C) Block Checked
    1120-REIT 11500 02 nn312ddd000-999  
    1120-RIC 11500 02 nn305ddd000-999  
    1120 (RTC) 11500 02 nn310ddd979-979  
    1120 (RTC) 11500 02 nn311ddd400-498  
    1120S 12100 02 nn316ddd000-999  
    1120S 12100 02 60316ddd000-499 International
    1120S 12100 02 78316ddd000-499 US Possession
    1120-SF 11500 02 nn306ddd000-999  
    2290 12300 60 nn495ddd000-999  
    2424 15500 ALL nnX24ddd000-999 All Tax Class
    3520 12310 68 60383ddd000-999 OSPC only
    3520A 12320 42 60382ddd000-999 OSPC only
    3552 Various All nnX51ddd120-138 Assessment without Civil Penalty
    3552 Various All nnX51ddd139nn Assessment. without Civil Pen
    3552 Various All nnX51ddd140-149 Assessment Collection
    3552 Various All nnX51ddd150-159 Assessment Others
    3552 Various All nnX51ddd160-169 Assessment 941M
    4720 13160 50 29471ddd000-999  
    5227 13190 37 nn483ddd000-999  
    5330 72860 76 nn435ddd000-599 Non-Remit
    5330 72860 76 nn435ddd600-995 With Remit
    5466B 15500 All nn977ddd500-699  
    5500-EZ 72840 74 nn031ddd000-699 OSPC
    (Current Year)
    5500-EZ 72840 74 nn031ddd900-999 OSPC
    (Prior Year)
    5558 15560 76 nn404ddd000-499 For Form 5330 (Part III is completed)
    5558 72880 74 nn077ddd100-699 For Form 5500 - Use on ALL upon receipt
    5558 72880 74 nn077ddd800-899 Use when Code & Edit (C&E) wants it Re-Numbered (Denied the Form 5500)
    5578 13160 67 29984ddd000-999  
    5768 15500 67 29977ddd700-899 EO Process CTRS Only
    7004 11700 02 nn204ddd000-999 Line 1a/1b code is 05 - 07, 09, 10, or 34 - Sort Foreign separately
    7004 11700 02 nn304ddd000-999 Line 1a/1b code is 11 - 14, 16 - 26, or No Code entered - Sort Foreign separately
    7004 11700 02 60304ddd400-499 Line 1a/1b code is 15 -OSPC
    7004 11700 08 nn104ddd000-999 Line 1a/1b code is 08, 27, or 31- Domestic
    7004 11700 12 nn504ddd000-999 Line 1a/1b code is 01, 02, or 04 - Domestic
    8038 13200 46 29361ddd000-999  
    8038-CP 13210 46 29388ddd000-999 If "TEB" is not edited in the left margin, do not Number. Put in Function 300 and route to Compliance Agent for review in Entity.
    8038G 13200 46 29362ddd000-999  
    8038GC 13200 46 29372ddd000-999  
    8038T 13200 46 29374ddd000-999  
    8288 11330 17 60140ddd000-999 International
    8328 13200 46 29375ddd000-999  
    8453E 42901   49959ddd000-999  
    8453F 42900   nn959ddd000-999  
    8453F 12930   29959ddd000-999  
    8453P 12940   29059ddd000-999  
    8693 16000 48 nn327ddd000-999  
    8752 19000 15 nn223ddd000-999 CSPC/OSPC
    8804/8805/8813 11340 08 60129ddd000-999 OSPC International
    8823 16300 48 nn328ddd000-999  
    8868 15540 All nn404ddd500-999 OSPC
    8872 16010 49 nn462ddd000-999 OSPC
    8892 15500 51 nn977ddd450-469 Ext for 709 Weekdays/Weekends
    709 International 12410 51 nn509ddd990-999 CSPC

3.10.73.8.2.1  (11-13-2009)
Form 1042-T and Form 1042-S (OSPC Only)

  1. Extracting/Sorting will send Forms 1042-T with, or without Forms 1042-S to International Batching.

    1. If Form 1042-T/1042-S, or Forms 1042-S (without a Form 1042-T) are attached, they will be sorted as a Form 1042. In this instance, only number the Form 1042. Do not number the Forms 1042-S at this time.

    2. After the Form 1042-T is edited, Numbering will remove the staples, ensuring that the Forms 1042-S remain behind the parent Form 1042-T.

    3. Stamp the DLN in the top right hand corner of the Form 1042-T using FLC 60.

    4. Place the assigned Form 1042-T DLN in the bottom margin of all associated Forms 1042-S as the cross-reference DLN.

    5. Mark the first Form 1042-S (for each Form 1042-T) with a yellow highlighter in the top left corner to indicate the start of a new withholding agent.

    6. Then, separate the numbered Forms 1042-T and Forms 1042-S into separate sorts.

    7. Route the numbered Forms 1042-T and Unnumbered Forms 1042-S to Code & Edit.

    8. When Code & Edit returns them after editing, stamp a new DLN on each Form 1042-S in the top right corner using FLC 60

      Note:

      Now, there are 2 DLNs on each Form 1042-S.

    9. Release Form 1042-T and Forms 1042-S to ISRP.

    10. Hold all Prior Years until notified by the Production Monitor.

3.10.73.8.2.2  (11-13-2009)
Form 1120

  1. Special Instructions for Form 1120 Batching and Numbering

    1. For By-pass/Rebatch/Merge work, if the edited code to the left of Section A is 001 or 400, sort as "Special" and number Tax Class 3, Doc Code 11, and Blocking Series 500-999.

    2. For By-pass/Rebatch/Merge work, if the edited code to the left of Section A is 010, sort as "Consolidated" . Consolidated returns consist of a parent return with attachments. These attachments are subsidiaries and may look like original returns, however they are not processed separately. Do not remove attachments. Only number the first one as 311 and Blocking Series 500-999.

    3. Forms 1120F (OSPC only) will have an additional sort. If Section II, Page 3 has a money amount, they are Effective Connected (Doc Code 67); all others are Non-Effectively Connected and are Doc Code 66. Use appropriate FLC and Blocking Series.

3.10.73.8.3  (11-13-2009)
DLN Assignment for EPMF (OSPC Only)

  1. Use the following for EPMF. Note the two (2) different Program Codes for Form 5558. If Part II is completed for Form 5500, use 72880. If part III is completed for Form 5330, use Program Code 15560 shown above.

    FORM PROGRAM MFT DLN COMMENTS
    2636B 72860 64 nn064ddd500-899  
    5500-EZ 72840 74 nn031ddd000-699 Current Year
    5500-EZ 72840 74 nn031ddd900-999 Prior Year
    5558 72880 74 nn077ddd100-699 Approved (Part II completed)
    5558 72880 74 nn077ddd800-899 Denied (Part II completed - C&E sends to Numbering after Denied

    Note:

    Use the "Approved" Blocking Series for all Forms 5558 filed for Form 5500 (Part II completed) upon receipt. If Code & Edit denies the Extension, they will send it to Numbering to be re-numbered with the "Denied" Blocking Series, 800-899.

3.10.73.8.4  (11-13-2009)
DLN Assignment for NMF

  1. The acceptable NMF File Source Codes are:

    1. "S" = Campus (formerly Service Center)

    2. "D" = Area Office

    3. "P" = PSPC

    4. "C" = CSPC

  2. NMF will use the appropriate Area Office for the File Location Code.

  3. When numbering documents that are out of region you shall use the appropriate "DUMP" Area Office for the File Location Code.

  4. Use this table for DLN Assignment for NMF documents:

    FORM PROGRAM MFT DLN COMMENTS
    CT-1 75700 71 nn601ddd000-199  
    CT-2 75700 72 nn602ddd000-199  
    11C 75700 96 nn603ddd000-399  
    154 75700 01 nn660ddd000-499  
    706 75700 53 nn606ddd000-399 SHIP TO CSPC
    706A 75700 53 nn684ddd500-524 W/Remit
    706A 75700 53 nn684ddd590-599 No Remit
    706D 75700 53 nn684ddd650-679 Non/Remit
    706 SCH 75700 53 nn685ddd590-599 SHIP TO CSPC
    706NA 75700 53 nn605ddd000-399 SHIP TO CSPC
    706QDT 75700 53 nn685ddd519-524 W/Remit
    706QDT 75700 53 nn685ddd590-599 SHIP TO CSPC Non/Remit
    709 75700 54 nn609ddd000-399 SHIP TO CSPC
    720 75700 45 nn630ddd000-999  
    730 75700 97 29613ddd000-399  
    940 75700 80 nn640ddd000-999  
    941 75700 87 nn641ddd000-099  
    941 75700 17 nn641ddd200-299  
    941NMI 75700 17 nn641ddd910-919  
    943 75700 19 nn643ddd000-999  
    990 75700 67 nn690ddd000-299  
    990BL 75700 56 nn688ddd500-599  
    990PF 75700 44 nn691ddd000-299  
    990T 75700 34 nn693ddd000-299  
    990SP 75700      
    1040 75700 20 nn610ddd000-099  
    1040 75700 20 nn610ddd200-299  
    1040NR 75700 20 nn672ddd000-099 No-Remit
    1040NR 75700 20 nn672ddd600-699 W/Remit
    1040NR 75700 20 nn673ddd000-099 No-Remit
    1040NR 75700 20 nn673ddd600-699 W/Remit
    1041 75700 21 nn644ddd200-239  
    1041 75700 21 nn644ddd240-249  
    1041 75700 21 nn644ddd250-259  
    1041A 75700 35 nn681ddd000-999  
    1065 75700 35 nn665ddd900-999  
    1066 75700 07 nn660ddd000-399 Prior to 1987
    1120 75700 32 nn620ddd100-199  
    1120 75700 32 nn620ddd200-299  
    1120 75700 32 nn620ddd600-699  
    1120-F 75700 32 nn366ddd000-399  
    1120-FSC 75700 32 nn669ddd000-999  
    1120-DISC 75700 23 nn669ddd300-399  
    1120-IC-DISC 75700 23 nn620ddd200-249 w/Remit
    1120-IC-DISC 75800 23 nn620ddd250-299 Non-Remit
    1120-L 75700 32 nn615ddd000-199  
    1120-L 75700 32 nn615ddd200-299  
    1120-L 75700 32 nn615ddd500-599  
    1120-ND 75700 32 nn620ddd000-099  
    1120S 75700 31 nn620ddd700-799  
    1296 75700   nn647ddd000-999  
    1331 75700 All nn654ddd200-210  
    1331B 75700 All nn654ddd211-219  
    1331C 75700 All nn654ddd220-229  
    2290 75700 93 nn695ddd000-399  
    2438 75700 38 nn686ddd000-999  
    2749 75700 17 nn654ddd190-198  
    3465 75700 All nn654ddd150-189  
    3465 75700 All nn654ddd250-299  
    3465 75700 All nn654ddd350-399  
    3465 75700 All nn654ddd450-499  
    3465 75700 All nn652ddd550-599  
    3465 75700 All nn654ddd750-799  
    3465 75700 All nn654ddd850-899  
    3870 75700 All nn654ddd150-189  
    3870 75700 All nn654ddd250-299  
    3870 75700 All nn654ddd350-399  
    3870 75700 All nn654ddd450-499  
    3870 75700 All nn654ddd550-599  
    3870 75700 All nn654ddd750-799  
    3870 75700 All nn654ddd850-899  
    4720A 75700 66 nn471ddd000-399  
    4768 75800 53 nn666ddd290-299  
    4768 75800 58 nn628ddd990-999  
    4789 75700 All nn589ddd000-999  
    5227 75700 37 nn683ddd000-399  
    5330 72860 76 nn635ddd000-499 Quick Prompt
    5713 75700 All nn608ddd000-999  
    5734 75700 All nn665ddd000-049  
    5734 75700 All nn665ddd050-099  
    5734 75700 All nn655ddd190-199  
    5734 75700 All nn655ddd420-424  
    5734 75700 All nn655ddd600-949  
    5734 75700 All nn655ddd950-959  
    5734 75700 All nn655ddd960-989  
    5734 75700 All nn655ddd990-999  
    5734 75700 All nn654ddd000-149  
    5734 75700 All nn654ddd230-249  
    5734 75700 All nn654ddd300-349  
    5734 75700 All nn654ddd411-449  
    5734 75700 All nn654ddd500-549  
    5734 75700 All nn654ddd700-749  
    5734 75700 All nn654ddd800-849  
    5734 75700 All nn694ddd600-949  
    5734 75700 All nn664ddd000-999  
    5734 75700   nn647ddd405-409  
    5811 75700 70 nn647ddd000-099  
    6069 75700 57 nn689ddd500-599  
    7004 75700 Varies   Part II code is 28-30, 32, 33, 35, 36
    8271 75700   nn562ddd000-999  
    8404 75700 23 nn669ddd600-699  
    8612 75700 89 nn621ddd000-099 N/R
    8612 75700 89 nn621ddd400-499 W/R
    8613 75700 14 nn622ddd300-499 No Remit
    8613 75700 14 nn622ddd500-999 With Remit
    8697 75700 69 nn623ddd200-249 Individual
    8697 75700 69 nn623ddd250-299 Estate/Partnership
    8697 75700 69 nn623ddd300-399 Corp/Partnership
    8725 75700 27 nn621ddd000-099 N/R
    8725 75700 27 nn621ddd400-499 W/R
    8831 75700 89 nn621ddd000-099 N/R
    8831 75700 89 nn621ddd400-499 W/R
    8876 75700 27 nn621ddd400-499  
    9494 75700 45 nn647ddd400-404  
    9494 75700 45 nn647ddd410-414  
    706D 75700 53 nn684ddd680-699 W/Remit

3.10.73.8.5  (11-13-2009)
Manual DLN Assignment for IRP Documents

  1. For manually assigned DLNs (except for PSPC Foreign IRP), use only a Campus code for the File Location Code. For PSPC, Foreign IRP returns, PSPC will use DO Code 98. DLNs are manually assigned for documents input through ISRP.

  2. Use the following table when numbering IRP documents:

    FORM PROGRAM DLN COMMENTS
    1041 K-1 44380 nn566ddd800-999 ISRP
    1041 K-1 44380 nn566ddd790-799 SCRIPS-OE Paper
    1042S 71720 60502ddd000-999 OSPC-Paper Only
    1042T 71700 60501ddd000-999 OSPC-Paper Only
    1065 K-1 44380 nn565ddd800-999 ISRP
    1065 K-1 44380 nn565ddd790-799 SCRIPS-OE Paper
    1096 44310 nn569ddd000-999 MFT 69
    1098 44310 nn581ddd000-999  
    1098-T 44300 nn583ddd000-999  
    1098-E 44300 nn584ddd000-999  
    1099-A 44300 nn580ddd000-999  
    1099-B 44300 nn579ddd000-999  
    1099-B 44320 98579ddd000-999  
    1099-C 44300 nn585ddd000-999  
    1099-DIV 44300 nn591ddd000-999  
    1099-DIV 44320 98591ddd000-999  
    1099-G 44300 nn586ddd000-999  
    1099-G 44320 98586ddd000-999  
    1099-INT 44300 nn592ddd000-999  
    1099-INT 44320 nn592ddd000-999  
    1099-LTC 44300 nn593ddd000-999  
    1099- MISC 44300 nn595ddd000-999  
    1099-SA 44300 nn594ddd000-999  
    1099- MISC 44320 nn595ddd000-999  
    1099-OID 44300 nn596ddd000-999  
    1099-OID 44320 nn596ddd000-999  
    1099-PATR 44300 nn597ddd000-999  
    1099-PATR 44320 nn597ddd000-999  
    1099-Q 44300 nn531ddd000-999  
    1099-Q 44340 nn531ddd000-999  
    1099-R 44300 nn598ddd000-999  
    1099-R 44320 nn598ddd000-999  
    1099-S 44300 nn575ddd000-999  
    1120S K-1 44380 nn567ddd800-999 ISRP
    1120S K-1 44380 nn567ddd790-799 SCRIPS-OE Paper
    5498 44300 nn528ddd000-999  
    5498-ESA 22300 nn572ddd000-999  
    5498-SA 44300 nn527ddd000-999  
    8027 80310 nn557ddd000-499  
    8487 44620 nn574ddd000-999 MFT 74
    8851 44370 nn590ddd000-999  
    W-2 44320 nn521ddd000-999  
    W-2G 44300 nn532ddd000-999  
    1098-C 44310 nn578ddd000-999  

3.10.73.8.6  (11-13-2009)
Automated DLN Assignment for ELF, MeF, SCRIPS and SFR

  1. Use following table for ELF, MeF, SCRIPS and SFR documents:

    Note:

    Campuses should not use Electronic Filing Location Codes for numbering of paper returns.





    FORM



    PROGRAM



    FLC     		TAX CLASS
    DOC Code    		 BLOCK
    RANGE



    COMMENTS
    720 MeF 11810 26/27 420 000-999 CSPC
    940 11140 17, 31, 96 (CSPC), 29, 81, 82, 83, 84 (OSPC) 840 000-799 SCRIPS 2006 and Subsequent
    941 11200 17, 31, 96 (CSPC), 29, 81, 82, 83, 84 (OSPC) 141 000-799  
    941 OLF 11270 27/76/72 139 000-999  
    941 ELF 11240 26/72/76 135 000-999  
    990 MeF 13310 93/92/88 490 000-999 OSPC
    (2007 Form revision and Prior)
    990 MeF 13380 93/92/88 493 000-999 OSPC
    2008 and later Form revision
    990EZ MeF 13320 93/92/88 409 000-999 OSPC
    (2007 Form revision and Prior)
    990 EZ MeF 13390 93/92/88 492 000-999 OSPC
    2008 and later Form revision PC
    990PF MeF 13330 93/92/88 491 000-999 OSPC
    990N MeF 13350 93/92/88 489 000-999 OSPC
    990T 13340 93/92 393 000-999 OSPC
    104 0SFR 44630 16/14//64/70/72/75/76/79 210 000-249 SFR-Coll ELF Return
    1040 ELF 43140 16/14/80/90/30/32/76/75/70/79 211 000-919 940-969 & 980-989  
    1040 ELF 43140 16/14/80/90/30/32/76/75/70/79 211 920-929 With Form 8379
    1040 ELF 43140 16/14/80/90/30/32/76/75/70/79 221 000-999  
    1040 ELF Intl 46440 20 205 950-999 International with 2555, 2555EZ, 8833, 8891, 8854 or foreign address
    1040 ELF Intl 46440 21 205 950-999 US Possession address or With 4563, 5074, 8689, 8898 or W-2G
    1040 MeF 46510 20 205 950-999 Foreign Address MeF 1040s will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF 1040.
    1040 MeF 46510 21 205 950-999 US Possession Address MeF 1040s will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF 1040.
    1040A ELF 43150 16/14/80/90/30/32/76/75/70/79 209 000-919 & 930-949  
    1040 MeF 43510 16/14/80/90/30/32/76/75/70/79 211 000-919
    940-969
    980-989     		*1040 MeF will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF 1040.
    1040 MeF 43510 16/14/80/90/30/32/76/75/70/79 221 000-999 *1040 MeF will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF 1040.
    1040A ELF 46450 20/21 209 950-999 With foreign or US Possession address or with W-2GU or 8833
    1040A ELF 43150 16/14/80/90/30/32/76/75/70/79 209 920-929 Received with Form 8379
    1040EZ
    ELF     		43160 16/14/80/90/30/32/76/75/70/79 207 000-919& 930-999  
    1040 EZ ELF 43160 16/14/30/32/64/70/72/75/76/79 207 920-929 Received with Form 8379
    1040 EZ ELF 46460 20/21 207 950-999 International/US Possession or with 8833 or W-2GU
    1040 PR ELF 46470 20/21 227 950-999 International/US Possession
    1040 SS ELF 46470 20/21 226 950-999 International/US Possession
    1041 ELF 11950 92/93 236 000-999  
    1041-K1 (ELF) 44390 92/93 566 000-999  
    1042 S ELF 71720 29, 81-88 502 000-999  
    1042 T ELF 71700 29 501 000-999  
    1065 ELF 12250 93/92 265 000-999  
    1065 MeF 12210 93/92/88 269 000-999 Domestic
    1065 MeF 12210 60 269 500-599 International
    1065 MeF 12210 78 269 500-599 US Possession
    1065-B MeF 12220 93/88 268 000-999 Domestic
    1065B MeF 12220 60 268 500-599 International
    1065B MeF 12220 78 268 500-599 US Possession
    1065 PTP MeF 12210 93/92/88 267 500-999 Domestic With 3.5% Tax
    1065 K-1 (ELF) 44360 93/92 565 000-999  
    1065 K-1 MeF 14310 93/92/88 520 000-799 Calendar Year
    1065 K-1 MeF 14310 93/92/88 520 800-999 Fiscal Year
    1065-B K-1 MeF 14320 93/92/88 522 800-999 Fiscal Year
    1065-B K-1 14320 93/92/88 522 000-799 Calendar Year
    1096 44340 All 569 000-999  
    1098 44340 All 581 000-999  
    1098--E 44340 All 584 000-999  
    1041 K-1 44380 06, 11, 13, 22, 31 566 000-799 CSPC Only
    1041 K-1 44380 84, 86, 91, 94 566 000-799 OSPC Only
    1065 K-1 44380 06, 11, 13, 22, 31 565 000-799 CSPC Only
    1065 K-1 44380 84, 86, 91, 94 565 000-799 OSPC Only
    1098-T 44340 All 583 000-999  
    1099-A 44340 All 580 000-999  
    1099-B 44340 All 579 000-999  
    1099-C 44340 All 585 000-999  
    1099-MISC 44340 All 595 000-999  
    1099-OID 44340 All 596 000-999  
    1099-PATR 44340 All 597 000-999  
    1099-R 44340 All 598 000-999  
    1099-DIV 44340 All 591 000-999  
    1099-G 44340 All 586 000-999  
    1099-INT 44340 All 592 000-999  
    1099-S 44340 All 575 000-999  
    1120 MeF 11520 93/92/88 311 400-498
    500-999     		OSPC Only
    1120 MeF 11520 60 311 500-999 International
    1120 MeF 11520 78 311 500-999 US Possession
    1120 MeF 11520 93/92/88 310 000-978
    		 OSPC Only
    1120 MeF 11520 60 310 500-978 International
    1120 MeF 11520 78 310 500-978 US Possession
    1120F MeF 11550 93/92 366 600-999 Non Effectively Connected Income, No entry in Section II.
    1120F MeF 11550 60 366 600-999 Non Effectively Connected Income, No entry in Section II - International
    1120F MeF 11550 78 366 600-999 Non Effectively Connected Income, No entry in Section II - US Possession
    1120F MeF 11550 93/92 367 600-999 Effectively Connected Income, Must have an entry in Section II
    1120F MeF 11550 60 367 600-999 Effectively Connected Income, No entry in Section II - International
    1120F MeF 11550 78 367 600-999 Effectively Connected Income, No entry in Section II - US possession
    1120 POL MeF 13370 93/92/88 320 090-999 OSPC Section 501(c)
    1120 POL MeF 13370 93/92/88 320 000-089 OSPC All others
    1120S MeF 12110 93/92/88 316 000-999 OSPC
    1120S MeF 12110 60 316 500-599 International
    1120S MeF 12110 78 316 500-599 US Possession
    1120S K-1 MeF 44370 93/92/88 567 000-799 OSPC Only Calendar return
    1120S K-1 MeF 44370 93/92/88 567 800-999 OSPC Only Fiscal return
    1120S K-1 44380 06, 11, 13, 22, 31 567 000-799 CSPC Only
    1120S K-1 44370 84, 86, 91, 94 567 000-799 OSPC Only
    2290 MeF 12340 26/27 495 000-999 CSPC
    2350 44730 66 277 200-499  
    4868 ETD 44710 16/30/32/38/70/72/76/79/93 217 000-999  
    4868 MeF 44720 16/14/80/90/30/32/76/75/70/79 217 000-999 MeF 4868s will use Inflated (weekday only) Julian Dates 401-766 to avoid duplicating DLNs with ETD 4868.
    4868 MeF 44720 20 217 000-999 Foreign Address - MeF 4868s will use Inflated (weekday only) Julian Dates 401-766 to avoid duplicating DLNs with ETD 4868.
    4868 MeF 44720 21 217 000-999 U. S. Possession - MeF 4868s will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ETD 4868.
    5498 44340 All 528 000-999 US Possession Address MeF 4868s will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ETD 4868.
    7004 MeF 11710 93/92/88 204 000-999 Domestic-Ext for 706-GS(T), 1041,1041N &QFT,1042,1065,1065B,3520 & 8804
    7004 MeF 11710 60 204 500-999 International-Ext for 706-GS(T), 1041,1041N &QFT,1042,1065,1065B,3520 & 8804
    7004 MeF 11710 78 204 500-999 US Possession-Ext for 706-GS(T), 1041,1041N &QFT,1042,1065,1065B,3520 & 8804
    7004 MeF 11710 93/92/88 304 000-099 Domestic-Ext for Form 1066
    7004 MeF 11710 93/92/88 304 100-999 Domestic-Ext for 1120 Series
    7004 MeF 11710 60 304 100-399 International Ext for Form 1066
    7004 MeF 11710 78 304 100-399 US Possession Ext for Form 1066
    7004 MeF 11710 60 304 500-999
    		 International--Ext for Form 990C & 1120 Series
    7004 MeF 11710 78 304 500-999 US Possession-Ext for Form 990C & 1120 Series
    8849 MeF 11820 26/27 401 000-999 CSPC
    8868 MeF 15550 93/92/88 404 000-999 OSPC
    8871 ELF 16010 93/92 461 000-999 OSPC
    8872 ELF 16010 93/92 462 000-999 OSPC

    Note:

    BMF MeF – When all DLNs have been assigned using the current Julian date and File Location Codes 92, 93 then 88, add 400 to the Julian Date. Continue assigning DLNs using the updated Julian Date until either all needed DLNs have been assigned.

  2. For ELF Form 1040, Form 1040A, and Form 1040-EZ, when the maximum of DLNs have been used for the Primary FLC, the overflow FLC will be used. After DLNs have been exhausted using the overflow FLC, the next Julian Day will be used starting with 001-366.

  3. For MeF Form 1040, when the maximum of DLNs have been used for the Primary FLC, the overflow FLC will be used. After DLNs have been exhausted using the overflow FLC, the next Julian day will be used starting with 401-766. See the table below for the IMF ELF and MeF FLC's.

    IMF Primary FLC Secondary FLC
    ANSPC 16 14
    AUSPC 76 75
    FSPC 80 90
    KSPC 70 79
    PSPC (formerly SP) 30 32
    AUSPC - Form 4563, 5074, 8689, 8898, W-2GU or U.S. Possession Address (ELF Only). For MeF, U. S Possession Address on Form 1040. 21 (US Possession - IMF) N/A
    AUSPC ( Form 2555, 2555-EZ, 8833, 8854, 8891 or Foreign Country Address (ELF Only). For MeF, Foreign Address on Form 1040. 20 (International - IMF) N/A

3.10.73.9  (11-13-2009)
Explanation of File Location Codes (FLC)

  1. The first two positions of the DLN are the File Location Code (FLC). The valid file location codes are the SC code. Once the valid SC code is exhausted, beginning with the overflow code having the lowest numeric value. IRP documents with manually assigned DLNs, use a Campus Code for the File Location Code (FLCs).

    Exception:

    For FIRP (Foreign IRP) documents, use FLC Code 98, 60 or 78. (OSPC Only)

  2. Primary and Overflow File Location Codes for ISRP:

    CAMPUS Primary FLC Overflow FLC
    ANSC 08 01
    ATSPC 07 58
    AUSPC 18 74
    BSC 19  
    CSPC 17 31, 38
    FSPC 89 95
    KCSPC 09 41, 45, 46
    MSC 49 57, 61
    OSPC 29 81, 83, 84, 85, 99
    PSC 28 54, 55, 66, 98

  3. DLNs are manually assigned for documents input through ISRP/DIS. DLN assignments are automated on ELF Schedules K-1 and documents scanned on SCRIPS. The following chart identifies the file location codes used for automated IRP DLN assignments, which is SCRIPS.

    CAMPUS FLC COMMENTS
    AUSPC 73, 74, 75, and 76 IRP Only
    CSPC 06, 11, 13, 22, and 31 Schedule K-1 Only
    KCSPC 36, 39, 41, and 43 IRP Only
    OSPC 84, 86, 91, and 94 Schedule K-1 Only

  4. Document 6209 lists the Campus and File Location Codes. Only renumber with valid FLC for your site. Do not use a MeF or electronic filing FLC for a paper return.

  5. The following chart lists the Campus and District Location Codes used for Lockbox Banks. Do not use File Location Codes designated for Lockbox for Document Codes 19, 20, 70 or 76 processed at a Campus.

    LOCATION LOCKBOX BANK CODE
    Bank of America-Windsor
    Andover Service Center (08)     		Scan (02)
    Non-Scan (05)
    Bank of America - College Park
    Atlanta Campus (07)     		Scan (59)
    Non-Scan (65)
    Scan (69) Overflow Only
    Non-Scan (67) Overflow Only
    Bank of JP Morgan Chase-Charlotte
    Austin Campus (18)     		Scan (73)
    Non-Scan (75)
    Scan (50) Overflow Only
    Non-Scan (53) Overflow Only
    JP US Bank Cincinnati
    Cincinnati Campus (17)     		Scan (35)
    Non-Scan (31)
    Scan (26) Reserved
    Non-Scan (27) Reserved
    US Bank Cincinnati
    Fresno Campus (89)     		Scan (33)
    Non-Scan (77)
    Scan (80) Overflow Only
    Non-Scan (90) Overflow Only
    Bank of America-Hayward
    Fresno Campus (89)     		Scan (68)
    Non-Scan (94)
    Scan (15) Overflow Only
    Non-Scan (24) Overflow Only
    -US Bank-St Louis
    Kansas City Campus (09)     		Scan (36)
    Non-Scan (39)
    Scan (40) Overflow Only
    Non-Scan (44) Overflow Only
    Bank of America-Windsor
    Kansas City Campus (09)     		Scan (47)
    Non Scan (48)
    Scan (37) Overflow Only
    Non-Scan (42) Overflow Only
    Bank of America-Tucker
    Ogden Campus (29)     		Scan (91)
    Non-Scan (92)

3.10.73.10  (11-13-2009)
Julian Date Control

  1. The following conditions are programmed into BBTS and is here for your information only.

  2. Start each cycle by using the preceding Saturday date as the Julian date control. Assign consecutive block numbers for each Tax Class and Document Code within the Julian date.

  3. When available blocks have been exhausted under the Saturday date, use the preceding Sunday date as the control date, etc. However, consult the section dealing with the assignment of DLNs regarding which DLN is entitled to use a Julian date of only Saturday and Sunday versus Sunday through Saturday.

  4. For the returns reflected in IRM 3.10.73.8.6 dealing with DLN assignment, when weekend dates have been exhausted, weekday dates are to be used. Start with the Monday date, immediately following the Sunday date, and work through Friday of that same week. Never use a Julian date higher than the current day. Use through the current date only. When using weekday dates, blocks are restricted.

  5. When numbering other than Full Paid Form 1040, exhaust Tax Class/Doc Code 221 using Saturday, Sunday and Monday through Friday dates with Campus Codes before using Tax Class/Doc Code 211.

    1. When a Campus Code has been exhausted in Tax Class/Doc Code 221 and 211, use appropriate FLC codes for the Campus

    2. For other than Full-Paid Form 1040, refer to IRM 3.10.73.8.1 for appropriate blocking series

  6. When numbering (Lockbox) Full Paid Form 1040, exhaust Tax Class/Doc Code 222 (000-699) using Saturday, Sunday, Monday through Friday dates with Campus codes before using Tax Class/Doc Code 212 (000-699).

    1. When a Campus code has been exhausted in Tax Class/Doc Code 222 and 212 (000-699), use appropriate FLC codes for the Campus

    2. For (Lockbox) Full-Paid Form 1040, refer to IRM 3.10.73.8.1 for appropriate blocking series.

  7. When shelving full paid returns (including Lockbox returns), assign block DLNs. DLNs containing future Julian dates cannot be processed until that Julian date passes.

  8. When numbering BMF returns, use the following chart to determine Julian dates that must be used when numbering Timely Filed returns to prevent generation of notices.

    Form Tax Period Return Due Date DLN Julian Date
    940 200812 01/31/2010 116
    943 200812 01/31/2010 078
    720 201003 04/30/2010 155
    720 201006 07/30/2010 246
    720 201009 10/31/2010 337
    720 200812 01/31/2010 064
    941 201003 04/30/2010 172
    941 201006 07/30/2010 263
    941 201009 10/31/2010 354
    941 200812 01/31/2010 081

3.10.73.11  (11-13-2009)
Controlling DLN Assignments - Form 3539

  1. Prepare separate control logs for each type of document by completing Form 3539 as prescribed below:

    Note:

    Only follow the procedures below when your Planning and Analysis (P&A) Analyst or BBTS Coordinator notifies you that the system is down for an extended period.

    1. Enter File Location Code

    2. Enter Tax Class Code

    3. Enter Document Code

    4. Enter form number

    5. Enter sequential page number

    6. Enter Blocking Series

    7. Enter current date on the first available line when the initial block for that day is assigned

    8. Stamp the DLN of the first block in the Beginning column. Begin with Block 000 at the start of each week, except in those cases where other starting numbers are specified, such as a Reprocessable. Be sure the sequence is in correct order.

    9. When the assignment of a number to a consecutive series of blocks is complete or interrupted for any reason, enter the DLN of the last block in the "Ending" column. When blocking of the same type of document is resumed during the same week, refer to the last block number assigned and begin with the next consecutive block number. Enter the "beginning" and "ending" DLN, etc., in the appropriate columns.

    10. Enter the total number of items in the block

    11. Enter batch control sequence number and initials. Form is generated by BBTS. See Figure 3.10.73-5.

      Figure 3.10.73-5

      This image is too large to be displayed in the current screen. Please click the link to view the image.

  2. Separate control logs shall be used for each File Location Code.

  3. No single DLN can be assigned to more than one document.

  4. Documents must be kept in numerical sequence within a block.

3.10.73.12  (11-13-2009)
Block Selection Control Record - Form 1332 or Form 1332-SC

  1. Prepare the appropriate Form 1332 for each block of non-remittance returns only when BBTS is unavailable for extended period after notification from your BBTS or P&A Analyst.

    1. Enter first eleven digits of DLN in "Document Locator Number" column.

    2. Enter the 14th digit of the DLN in the "Year" column if other than current year.

    3. Enter the Master File code in "Document Locator Number" column in the extreme right corner.

    4. Enter three digit Transaction Code in "Transaction Code" column

    5. Enter the Master File Tax code in the "MFT Code" column

    6. Enter number of items in block in "Count Code" column

    7. When a block contains less than 100 documents, enter the number of last return and circle the serial number following the last DLN serial number assigned in column entitled "If short block," e.g., if last document is 87, then circle "88" . Also notate the volume on the Form 9382.

    8. If all assigned DLNs are not used, destroy the Form 1332 and line through the DLN on the Form 9382.

    9. Enter the batch control number in the "Batch control number" column. (See Figure 3.10.73-6)

      Note:

      Follow items g and h for BBTS generated Forms 1332.

    Figure 3.10.73-6

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  2. When manually preparing Form 1332, edit "RRPS" in the upper center margin of the Form 1332 for a batch of "W/R" returns when the remittance was processed through RPS or a Lockbox bank.

3.10.73.13  (11-13-2009)
Mis-Blocked Numbered Documents

  1. If an entire block of numbered documents is mis-blocked prior to ISRP, the following steps shall be taken:

    1. If a pre-journalized block is involved, notify the Accounting Branch, Data Control Section, so Form 813 and the master control cards can be corrected and reclassification journals prepared.

    2. Determine from Form 3539, Block Number Control, if documents were numbered in the Campus, and the last block used was the correct series for the type of return mis-blocked.

    3. Enter a new DLN on Form 3210, Document Transmittal, or Form 3539, cross-referenced to the old DLN.

    4. Line through the incorrect DLN on each return or document. Renumber with the correct DLN.

    5. Make necessary corrections to the DLN on Form 813 or Form 1332.

    6. If the block must be withdrawn from the batch because of a program designation, all copies of Form 9382, Batch Transmittal, will be noted and volumes adjusted.

  2. If a single return or document is unprocessable as numbered, renumber the return or document as above and notify the required Accounting section or Data Control.

3.10.73.14  (11-13-2009)
Complete Batch Transmittal Form 9382

  1. BBTS retains an electronic copy of all Forms 9382 generated. Numbering retains a paper copy for one year by processing date, for research purposes.

  2. Blocks deleted before release shall be lined through.

  3. BBTS generates four copies of the final Form 9382:

    • Send 1 copy to Accounting

    • 2 copies stay with the work

    • One is retained in Numbering.

3.10.73.15  (11-13-2009)
Final Batching

  1. Final batching verifies and changes the block volume, when necessary and deletes unused blocks. Print the final Form 9382, if necessary.

  2. Route completed batches to ISRP.

3.10.73.16  (11-13-2009)
Manually Preparing Form 2345

  1. If BBTS is down for an extensive period of time and you have Re-input or Reprocessable documents (see Form 3893 instructions in IRM 3.10.72.7.1), you will have to manually prepare a Form 2345 in lieu of the BBTS generated Form 9382.

    Figure 3.10.73-7

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  2. Enter identification information.

    1. Check REINPUT box if document is a reinput

    2. Check REPROCESSABLE box if document is a reprocessable

    3. Check TAPE DELETION box if document is an N/R or W/R deletion

    4. Check appropriate box if document is a Form 1040X

    5. Check PRIOR YEAR box if document is not current

    6. Enter a block header MFT code for IRA returns and documents

    7. Enter local identifying information and batch profile identification, if applicable, in the blank space

  3. Enter document form number.

  4. Enter total number (volume) of documents in batch.

  5. Check the two appropriate blocks that are compatible with the batch of documents. Check RRPS instead of W/R for batches that are processable through RPS.

  6. Enter batch program code and sequence number (in accordance with IRM 3.10.5 Campus Mail and Work Control - Batch/Block Tracking System (BBTS).

  7. Enter page number. If entire batch is reflected on one form, enter page 1 of 1.

  8. Enter the Julian date and cycle, indicating the scheduled release date.

  9. Enter the Julian date of the earliest document received in the batch.

  10. Check appropriate Account Type Code for IRP returns, Form 1096, Form 1099, Form 5498, Form W2-G, and Schedules K-1.

    1. Account Type Codes "C/B" are for Forms 1096 only.

    2. Account Type Code "T" is for foreign information returns (FIRP) only.

  11. Enter function codes for exceptional or unusual routing for preparation of BBTS Batching. Entry of normal routing codes is not required.

  12. Enter sub-batch number.

  13. Enter the "ABC" (alpha control) for the block.

  14. Enter File Location Code of the block.

  15. Enter Tax Class and Document Code.

  16. Enter the Julian date from the block DLN.

  17. Enter the 3-digit block number.

  18. Enter year digit of DLN if other than current year. (For elements L (sub-batch number) and R (year digit), enter only the data that changes from the immediate prior block).

  19. Enter block count. Total may come from the circled number on Form 813 or Form 1332 or from Form 3893, box 4.

  20. Check appropriate function.

  21. Enter current Julian date and preparer's initials.

3.10.73.17  (11-13-2009)
Information Return Processing (IRP)

  1. Follow Extracting and Sorting procedures for Form 1041, Form 1065 and Form 1120S and associated Schedules K-1 in IRM 3.10.72. These are processed in OSPC and CSPC. Necessary steps will be taken to associate Prior Year Schedule K-1s with the parent return, since they cannot be processed.

  2. Form 1098, Form 1099, Form 5498, and Form W-2G are processed in AUSPC and KCSPC. Any misdirected IRP documents should be transshipped to one of these sites.

3.10.73.17.1  (11-13-2009)
Processing Schedule K-1, Form 1098, Form 1099, Form 5498, and Form W-2G (AUSPC and KCSPC)

  1. Inspect the contents of the containers in which information returns are received to determine if the contents are exclusively information returns.

    1. Route any non-remittance forms, other than information returns, in accordance with information contained within this IRM

    2. Route any remittances accompanying information returns to the Receipt Function for processing in accordance with IRM 3.8.44, Campus Deposit Activity. A photocopy of the corresponding Form 1096 must accompany the remittance. For BMF returns, the entire original tax return and its Schedules K-1 MUST be routed to the Deposit Operations with a note requesting it be returned for IRP processing after the remittance is processed.

    3. If a remittance is attached to a form other than an information return, route remittance and form to the Deposit Operations.

    4. Route any request for receipt acknowledgment

    5. Route any unrelated correspondence submitted with IRP documents to the appropriate area for response.

    6. Ship Forms 8809, Request for Extension of Time to File Information returns, and Forms 8508, Request for Waiver from Filing Information returns on Magnetic Media to Internal Revenue Service Martinsburg, WV, 25401-1359.

      Note:

      These forms must be routed to ECC within five days of receipt.

      T

  2. All Forms 1096 submissions including current and prior year 1098 (Series), 1099 (Series), 5498 (Series), and W-2G are transshipped to either Austin or Kansas City. Do not transship Schedules K-1 or foreign IRP documents to Austin or Kansas City.

3.10.73.17.2  (11-13-2009)
DLN Numbering for ISRP Processing and Manual Numbering of Form 1098, Form 1099, Form 5498, Form W-2G, and Schedule K-1

  1. Batched and edited information returns shall be received from Document Perfection. An edited "X" over an entire schedule indicates the schedule is being deleted from processing. Renumber the block after removing the deleted schedule(s).

  2. These returns must be maintained separately in accordance with the following:

    • Account Type Code

    • Type of return

    • Schedules K-1 must also be maintained by Tax Year

  3. During numbering, the information returns must not be mixed between batches.

  4. Number Form 1096 first. Number the Forms 1098, Form 1099, Form 5498, and Form W-2G with the DLN assigned to the corresponding Form 1096.

    1. Stamp the information returns with the Form 1096 DLN in the lower middle margin of the information return.

    2. This procedure does not apply to Schedules K-1 or foreign returns.

  5. Number each information return in the upper right corner of the form or in a clear space.

  6. Before numbering a block of returns, consult the control log for the appropriate code to determine the ending block and serial number of the immediate preceding block for that type of return for the current Julian date. Round this number up to the next 100 (for example, "21526" would be rounded to "21600" and enter into the control log as the beginning block and serial number assigned to that block. Adjust the last five positions on the imprinter to the logged beginning number, and number the entire block
    of returns in sequence. Place within the returns in sequence to their block. Enter into the control log the last block and serial number assigned to the block.

3.10.73.17.3  (11-13-2009)
Blocking Form 1098, Form 1099, Form 5498, Form W-2G, and Schedule K-1

  1. Information returns will be received after they have been numbered with a DLN. Returns will still be in blocks with a Payer Identifier attached to the first return for each payer. Single return payer blocks will not have Payer Identifiers attached, instead they will have a notation on the outside of the block to indicate that they are single return payers.

  2. Separate returns into blocks of 100.

    1. In effect, numbering has already blocked the returns. returns with the same block number and with serial numbers ranging from "00" through "99" will constitute a block. The last block within a batch may be a short block.

    2. "TEFRA" and " NON-TEFRA" batches must be blocked separately. "TEFRA " blocks must have "TEFRA" stamped or written to the left of the DLN on the first return in a block. If not present on the first return, stamp or write "TEFRA" to the left of the DLN.

  3. Except for blocks of single return payers, ensure that for each payer within a block, a Payer Identifier is attached to the first return. The Payer Identifier is being used to alert the transcription operator to input the payer name, payers complete address, payer taxpayer identification number (TIN), and payer DLN. In addition, a Payer Identifier must be attached to the first return of each block even if there has been no change in payer from the last return of the preceding block.

    1. When a payer submission spans more than one block, be sure that the Form 1096 DLN is edited from the first return in the payer's submission to the first return in every block for that payer.

    2. For single return payer blocks, the payer's TIN, name, address on each return is not necessary.

    3. Make sure that Payer Identifiers are used whenever a payer's name, TIN, or DLN changes.

  4. In blocking returns, work through the block from front to back (for example, from the lowest DLNs to the highest DLNs).

  5. The first block of returns within a batch should not require the attachment of a new Payer Identifier, because the first return of all blocks should have had a Payer Identifier attached in Batching.

  6. At each change in payer within a batch, a Payer Identifier has been attached to the first return for that payer and the information return has been edited for transcription of the payer TIN, name, address, and DLN.

  7. In almost all cases, the second and all subsequent blocks within a batch shall require the attachment of a Payer Identifier to the first return and the editing of that return for transcription of the payer TIN, address, and name. The only time this will not be necessary is when the first return of a block happens to be the first return of payer, in which case a Payer Identifier was attached during Batching.

  8. For all blocks that require the attachment of a Payer Identifier to the first return and editing for transcription of a payer TIN, DLN, address and name, perform the following:

    1. Attach a Payer Identifier to the first return of the block in the same manner as done by Batching.

    2. Edit the information return (to which the Payer Identifier has been attached) in the same manner as the first for that payer in the block. The first return for that payer in the block can be secured by pulling the return attached to the immediate preceding Payer Identifier in the block.

    3. After editing the payer TIN, name, address, and DLN on the information return, replace the Payer Identifier and return assemblies back in their appropriate places in the block.

  9. After all returns for payer within a batch have been separated into blocks, with necessary Payer Identifiers attached and appropriate returns edited, prepare Form 1332, as indicated below.

3.10.73.17.4  (11-13-2009)
Preparation of Form 1332

  1. Prepare Form 1332, Block and Selection Record, as block control for each block of returns.

  2. If the block contains less than 100 returns, circle the appropriate pre-printed number to indicate the return count.

  3. Enter the block DLN into the document locator number field. The block DLN is the first 11 positions of the DLN format.

  4. For Schedules K-1, numbered prior to the current processing year, enter the 14th digit of the DLN which will be the year digit (last digit of the prior year). On Form 1332, edit this in the yes box; on Form 3893, edit to the far right of the DLN.

  5. Assign and enter the Campus Block Control Number.

  6. Enter the Batch Control Number.

  7. Enter a 5 position code into the "Trans Code" field on Form 1332 or Form 3893 in the following format:

    1. Position 1, Account Type Code (P or T) The first position of the coding placed on the outside of the computer punch card box or other block holder as determined in IRM 3.10.72.

    2. Position 2, Record Identification (F): The second position of the coding is to be placed on the outside of the computer punch card box or other block holder, as determined above.

    3. Positions 3, 4, and 5, Payer Count ("001" to "100" ): The total number of different payers within the block. Determine the payer count by adding up the number of different Payer Identifiers within the block that are attached to the returns with different payer TINs (including the first return in the block). For single payer return blocks, enter the serial number, plus one, for the last return in the block.

  8. Account Type Code "T" available for use in PSPC, only, and is strictly for use in the Foreign Treaty Information returns program. See IRM 3.11.95

  9. Enter a year digit on the Form 1332 or Form 3893 for Schedules K-1 when the documents were numbered prior to the current processing year.

  10. For Schedules K-1, always enter the last two digits of the tax year in the upper right corner of Form 1332 or Form 3893, e.g., if the tax year is 2000, enter "00" not 0020 or 2000. Do not mix tax years. Check for fiscal year filers according to the tax year in which the fiscal year ended.

  11. Attach Form 1332 (or Form 3893) on top of its appropriate block of returns, and route block for transcription according to instructions in IRM 3.24.8.

  12. While blocking returns within a batch, complete Form 9382, Batch Transmittal, according to normal procedures. Be sure to check the appropriate Account Type Code box. After all returns within a block have been batched, process Form 9382 according to normal procedures.

3.10.73.17.5  (11-13-2009)
Batching Form 1096 and Form 8487 - ISRP Processing

  1. Block Form 1096 according to the following Account Type Codes B or C.

    1. Account Type Code "B" - Used to identify those prepared by the payer

    2. Account Type Code "C" - Used to identify those created by the service because a form was not present, or not usable

    3. Account Type Code "C" returns can be identified by the presence of "Prepared by IRS" stamped or written on the signature line of the Form 1096. Any Form 1096 that doesn't have "Prepared by IRS" present on the signature line will use Account Type Code "B"

    4. Block each Account Type Code separately. Do not mix Account Type Codes or tax years.

    5. It is not necessary to keep each Type of Form 1099 (series), etc., and transmittal Forms 1096 separate. Forms 1096 that transmitted different types of returns may be mixed.

    6. As each Form 1096 will most likely be for a different payer (by name or TIN), it is not necessary to block single vs multiple return payers uniquely. Nor is it necessary to block TIN and No-TIN Forms 1096 separately.

  2. Block the Forms 1096 in convenient groups and forward for Code and Edit. Annotate on the block folder that these are Forms 1096 for Payer Master File Processing. Place the following coding on the outside of the block folder.

    1. Position 1 - Account Type Code "B " or "C"

    2. Position 2 - Original or Corrected/Amended Indicator-Always use "F"

    3. Hyphen (-)

    4. Positions 4 and 5 - Return Code " 69"

  3. Block the Forms 8487 and place the following coding on the outside of the block:

    1. Position 1 - Account Type Code-Always use "C"

    2. Position 2 - Original or Corrected/Amended Indicator-always use "F"

    3. Hyphen (-)

    4. Positions 4 and 5 - Return Code: Forms 8487-74

3.10.73.17.6  (11-13-2009)
Numbering for ISRP Processing

  1. Numbering will assign a DLN in the same manner as other returns. The tax class for these forms will always be 5. The DLN will be placed in the upper right corner. The following Doc Codes will be used:

    • 69 - Forms 1096

    • 74 - Forms 8487

  2. After numbering is completed, the Forms 1096 and 8487 must be forwarded for blocking, etc., below.

  3. An example of a Form 1096 numbered in KCSPC would be 0956901353103.

  4. Keep each tax year separate.

  5. Maintain numbers 00-99 on each block of Forms 1096.

3.10.73.17.7  (11-13-2009)
Blocking for ISRP Processing

  1. Form 1096 and Form 8487 will go through all normal blocking activities. A Payer Identifier is not needed since they will not need to identify the number of different payers.

  2. Form 1332 must be prepared along with Form 9382. Form 9382 will be input through ISRP to establish Master Control Records.

  3. Code Form 9382 according to normal procedures in IRM 3.10.8 and IRM 3.10.73 rules, except as noted below.

    1. Enter "000" in positions 3, 4, and 5 of the Form 1332 Transaction Code field for Forms 1096 and 8487.

    2. Enter MFT Code "69" on Form 1332 and Form 9382 for Form 1096. Use "74" for Form 8487.

  4. Assign Batch Control Numbers and prepare batch control cards. Assign Alpha Block Controls (ABCs).

  5. When preparing Form 9382, number each Reference Block separately beginning with 00 (e.g., 00, 01, 02, etc.).

  6. Be sure to keep each tax year separate. For prior year returns, annotate, in the bottom right margin, and on all other necessary documents, the appropriate 4 digit tax year.

  7. Forward completed Form 1096 and Form 8487 to ISRP.


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