3.10.73  Batching and Numbering

Manual Transmittal

November 15, 2013

Purpose

(1) This transmits revised IRM 3.10.73, Campus Mail and Work Control - Batching and Numbering.

Material Changes

(1) IRM 3.10.73.1.1(1) Replaced the acronym ELF with MeF and explained that Modernized E-File is the current system.

(2) IPU 13U0169 issued 01-22-2013 IRM 3.10.73.1.3(4) Deleted reference to Emancipation Day in 2012.

(3) IPU 13U1512 issued 09-27-2013 IRM 3.10.73.1.3(4) Added a reminder to make every attempt to fax Acknowledgement copies of Form 3210 back to the originator, in lieu of mailing.

(4) IRM 3.10.73.1.4(3) Added a reference to the new section in IRM 3.10.72 for information regarding steps to take when any suspicious package is encountered. In addition, know what to do in any type of emergency within your area, whether related to the mail, or not.

(5) IPU 13U0169 issued 01-22-2013 IRM 3.10.73.3.2(2) Revised the timely filing date to April 15, 2013. [This change was superseded; the timely filing date is now April 15, 2014.]

(6) IPU 13U1512 issued 09-27-2013 IRM 3.10.73.3.3(5) Compliance will write "Dummy Return" and "Original Signed" on returns they send for Reprocessing. Do not correspond for signature.

(7) IPU 13U0169 issued 01-22-2013 IRM 3.10.73.3.6(6) Deleted reference to Form 1127-A and added information on keeping the Form 3520 together in the same batch when there is a reference to Offshore Voluntary Disclosure Initiative or OVDI.

(8) IPU 13U0169 issued 01-22-2013 IRM 3.10.73.8.2(1) Change the Doc Code from 77 to 55 for Form 5558.

(9) IPU 13U0343 issued 02-13-2013 IRM 3.10.73.3.2(5) Added procedures for Austin only on how to batch specific "TB" returns routed to them from Shipping area. [This change was superseded by IPU 13U0651 issued 03-29-2013.]

(10) IPU 13U0343 issued 02-13-2013 IRM 3.10.73.8.1(5) Updated the timely filed Postmark Date for 2013 is April 15. [This change was superseded; the timely filing date is now April 15, 2014.]

(11) IPU 13U0343 issued 02-13-2013 IRM 3.10.73.8.1(9) Updated the Statute year to 2009. [This change was superseded; the Statute year is now 2010.]

(12) IPU 13U0343 issued 02-13-2013 IRM 3.10.73.8.2(1) Deleted the 800-899 Blocking Series for Form 5558.

(13) IPU 13U0343 issued 02-13-2013 IRM 3.10.73.8.2.2(4) Revised the ISRP sorts for Form 940 (and PR and SS) and deleted the Program Codes, since established by the sites.

(14) IPU 13U0343 issued 02-13-2013 IRM 3.10.73.8.3(1) Deleted the 800-899 Blocking Series for Form 5558.

(15) IPU 13U0343 issued 02-13-2013 IRM 3.10.73.8.4(1) Added Form 8288 to NMF table in (4). Program for CSPC is to be valid next week.

(16) IPU 13U0388 issued 02-21-2013 IRM 3.10.73.3.1(8) If Lockbox notices any reference to ID Theft on IMF Full Paid returns, they will sort these separately and identify them on the transmittal. Do not shelve. Batch and route for processing.

(17) IIPU 13U0388 issued 02-21-2013 RM 3.10.73.7(7)c Any reference to ID Theft on IMF Full Paid returns will be routed for processing, instead of shelving.

(18) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.3(2) Added new table for batching Current and Prior BMF returns.

(19) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.3(5) Added new table for batching Current and Prior, and whether received before or after PCD.

(20) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.3.1(2) Note The FP returns with indication of ID Theft will be identified by Lockbox on the Transmittal and in the box.

(21) IRM 3.10.73.3.1(1) Changed "Depository" to "Document" in the title.

(22) IRM 3.10.73.3.1(2) Note Changed "Transmittal" to "LDT" .

(23) IRM 3.10.73.3.1(7) Note Deleted the Note regarding when Lockbox began processing checks.

(24) IRM 3.10.73.3.2(2) Updated the tax year. Form 720 was deleted as a form that is date stamped after the grace period.

(25) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.3.2(3) Note If any of the transshipped returns have indication of IDT and are Full Paid, do not shelve.

(26) IPU 13U0651 issued 03-29-2013 IRM 3.10.73.3.2(5) Deleted reference to the special returns mailed back in Austin, since that program has expired.

(27) IPU 13U0651 issued 03-29-2013 IRM 3.10.73.3.2(5) Replaced new (5) with information regarding the Form 4868 with EIN and no reference to Estate, Trust, Form 1040NR, or Box 9 checked. These will be batched in a IMF site for ERS to send correspondence. If transshipped form a BMF site, batch them together under the Disapproved program. If mixed in with Approved and routed from Extraction, route them under the Approved or Disapproved program, dependent on time of year received. The EIN documents will error out under both programs.

(28) IPU 13U0651 issued 03-29-2013 IRM 3.10.73.3.2(6) Route the Form 4868 with reference to Estate or Trust to CSPC, where they will be processed by NMF.

(29) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.3.4 Changed AM TAP to IVO (Integrity & Verification Operation) throughout the section.

(30) IRM 3.10.73.3.4(8) Deleted the reference to Form 720 not getting date stamped all the time.

(31) IPU 13U0651 issued 03-29-2013 IRM 3.10.73.5(4)a Note Added a Note to emphasize that the Form 3809 processed for ID Theft (Program 45504) should be sorted by the date shown on the Form 813 and that date should be input as the received date.

(32) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.5(4)b Changed the cycle for Reinput/Reprocessables for 6 days for BMF.

(33) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.5(5) Deleted Delinquent BMF Returns because the new table in IRM 3.10.73.6 shows the cycle for each form. Revised the Form 720 to show that the PCOR and Medical Devices do not have to be on a 6 day cycle and the million dollar refunds are sorted separately and should be set on a cycle based on the 45 day interest free period.

(34) IRM 3.10.73.5(5) Added "IVO returns" to the list of Expedites, but process on a 3-day cycle instead of 6-day.

(35) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.6(5) All refund tax returns are to be released from batching by the end of each work day. Do not hold refund returns to make a full batch.

(36) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.6(6) Domestic IMF returns are worked in Austin, Fresno, and Kansas City.

(37) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.6(7) International IMF and ITIN are worked in Austin only.

(38) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.6(8) New tables were added for batching IMF returns - OTFP, FP, and 1040 ITIN to (14).

(39) IPU 13U1482 issued 09-19-2013 IRM 3.10.73.6(8) Added new instructions for batching "OMM" returns that were voided and sent back to "IVO" in Fresno or Austin.

(40) IPU 13U1482 issued 09-19-2013 IRM 3.10.73.6(9) Fresno should receive from Fresno IVO, Memphis IVO and Ogden IVO.

(41) IPU 13U1482 issued 09-19-2013 IRM 3.10.73.6(10) Austin will receive from their IVO function only to process; taxpayers will also mail to the IVO Mail Stop number to be coded prior to processing.

(42) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.6(11) New table was added for batching BMF returns to (17).

(43) IPU 13U0651 issued 03-29-2013 IRM 3.10.73.6(11) Removed the last sentence under the Note for Form 720, since all BMF Refunds are batched on a 6 day cycle.

(44) IPU 13U1482 issued 09-19-2013 IRM 3.10.73.6(11) Kansas City will receive from their IVO function only.

(45) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.6(12) A new table was added for exception processing of some BMF returns to (18).

(46) IPU 13U1482 issued 09-19-2013 IRM 3.10.73.6(12) IVO returns will be edited with a SPC B, sometimes a CCC 3, and some will have Copy or Copy of Original stamped/edited on the return. Do not treat these as Form 1040X returns. They should have IVO or AM TAP stamped or edited in the upper left margin.

(47) IPU 13U1482 issued 09-19-2013 IRM 3.10.73.6(13) Batch the IMF IVO returns on a 3 day cycle using the 5th digit program code. If the return is ready to batch for processing, IMF Unpostables in the site will route the "SPIDT" returns to Batching when ready to process and those can be batched with the IVO returns.

(48) IPU 13U0651 issued 03-29-2013 IRM 3.10.73.8.1(5) Note Added a Note to state that Form 4868 with EINs transshipped from the BMF sites should be batched under the Disapproved program code. If Extraction does not recognize a EIN, instead of a SSN mailed to a IMF site, they can continue to be batched under the Approved program. They will still fall out in ERS for disposition.

(49) IRM 3.10.73.8.1(8) and (9) Updated the Statute period.

(50) IPU 13U0499 issued 03-11-2013 IRM 3.10.73.8.2(1) Added the new 5th digit programs for Form 720 and changed million dollar tax to refund.

(51) IRM 3.10.73.8.2(1) Updated the Statute period.

(52) IRM 3.10.73.8.2.1 Added a new section for Form 720. Batching will date stamp and fine sort all Form 720 returns. Renumbered the remaining sections.

(53) IRM 3.10.73.8.2.3(4) and (5)a and b Added 2014 to the Form 941 table.

(54) IPU 13U0651 issued 03-29-2013 IRM 3.10.73.8.4(4) Added Form 4868 to the NMF table. The Doc Code and MFT will be determined by the form type that the extension is being requested. Program code will vary, depending on whether Remit, or not.

(55) IRM 3.10.73.8.6(1) Added new Form 94X Legacy and MeF programs.

(56) IRM 3.10.73.9(2) Deleted the Campus Support sites from the table, since they do not have ISRP input. Historical FLCs are found in the Document 6209.

(57) IRM 3.10.73.9(4) Added a new table of valid electronic FLCs for domestic and international.

(58) IRM 3.10.73.9(5) Updated the Lockbox banks and the FLC codes.

(59) IRM 3.10.73.10(8) Updated the tax periods and due dates in the BMF return chart.

(60) IPU 13U1082 issued 06-12-2013 IRM 3.10.73.17.2(1) Added instruction to enter a batch identifier (Batch ID) for each ISRP IRP batch created.

(61) IRM 3.10.73.17.4(9) Updated the years to 2013.

(62) IPU 13U1082 issued 06-12-2013 IRM 3.10.73.17.6(2) Removed reference to obsolete Form 8487.

(63) IPU 13U1082 issued 06-12-2013 IRM 3.10.73.17.7(6) Updated instruction to indicate upper right hand location on Form 1332 for prior year notation on batches of prior year Form 1096.

(64) Editorial changes were made throughout the IRM.

Effect on Other Documents

IRM 3.10.73, dated September 28, 2012 (effective January 1, 2013) is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs), issued between January 22, 2013 through September 27, 2013 - 13U0169, 13U0343, 13U0388, 13U0499, 13U0651, 13U1082, 13U1482, and 13U152.

Audience

Batching (Batch/Block Tracking System (BBTS) users) and Numbering Personnel within Receipt and Control and Document Perfection in Submission Processing Campuses

Effective Date

(01-01-2014)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.10.73.1  (01-01-2012)
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  (01-01-2014)
Glossary of Terms and Acronyms

  1. See below for a glossary of terms commonly used.

    Acronym Definition
    ABC Alpha Block Control
    ASFR Automated Substitute for Return - if this is edited in the top margin of the return, do not batch. Route to ASFR in Collections. See IRM 3.10.72.15.7 for routing instructions.
    BBTS Batch/Block Tracking System
    BMF Business Master File
    DCO Data Conversion Operations
    DLN Document Locator Number
    DPO Document Perfection Operations
    e-Help Functional areas in Austin Submission Processing Campus (AUSPC), Cincinnati Submission Processing Campus (CSPC), and Ogden Submission Processing Campus (OSPC) designated to perfect Form 8453 and other related documents associated with electronic filing. This is Function 300 in the Routing Path when a Form 8453 is routed there from Batching.
    e-file, or
    MeF
    Electronic Filing or an electronically Filed Return. Modernized E-File (MeF) is the name of the current system and replaced the Legacy system (ELF).
    EP/EO Employee Plans/Exempt Organization
    ERS Error Resolution System
    Field Office There are approximately 700 IRS Field Offices with Collection, Examination, Large Business and International (LB&I) functions. They continue to send remittances to campus "Teller Unit" for processing.
    FLC File Location Code
    ISRP Integrated Submission and Remittance Processing System
    IMF Individual Master File
    IRP Information Returns Program
    MeF Modernized e-File (electronically filed return)
    MFT Master File Tax (code)
    NMF Non-Master File
    NR Non Remit
    OE Original Entry
    OFP Organization, Function, and Program Code
    RD Return Delinquency - If the edited literal "RD" in the top margin of the return is circled, batch it appropriately, even if unsigned. If not circled, send back to Second Sort to be routed to appropriate CSCO site.
    RCO Receipt and Control Operations
    RS-PCC or PCC Remittance Processing Strategy for Paper Check Conversion - used by Campus Support and TAC/Field Offices to process remit
    RPSID Remittance Processing System Identification
    RPS or RRPS Remittance Processing System
    SCRIPS Service Center Recognition Image Processing System
    "SFR" or "Secured" or "6020(b)" Substitute for Return ("SFR" ) or "Secured" (IMF returns) or IRC 6020(b) (BMF returns) – These are tax returns usually prepared by Exam when a filer has not timely filed a tax return. These will not have a taxpayer's signature and are assigned a specific blocking series range. IRC "6020(b)" returns are submitted electronically by Exam and are not physically numbered.

    Note:

    "ASFR" is different. They are not processed through the pipeline.

    TAC (Taxpayer Assistance Center) / District Office (DO) There are approximately 400 IRS "walk-in" offices, formerly known as District Offices or "DOs" where taxpayers can get assistance with correspondence, returns, payments, etc.
    TC Transaction Code
    TP Tax Period
    W/R With-Remit

  2. Below is a list of common terms related to batching tax returns:

    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.
    Campus Support IRS Campuses that do not process tax returns. Generally have Accounts Management, Compliance (Exam, Collection (Compliance Services Collection Operations (CSCO), Automated Collection System (ACS), ACS Support, etc.) and other "back-end" functions
    Document Locator Number (DLN) 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, 2014, is Julian date 105, the 105th day of 2014.

    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, (Form 1040 family, etc.). The DLN consists of a 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-Entry 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.).
    Reprocessing Returns Form 13596 used as a block header for re-entry BMF documents. Form 3893 is used for IMF documents and a reason is checked in Box 19 (e.g., posted to the incorrect TIN or Tax Period)
    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  (01-01-2012)
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 IRMs 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  (01-01-2014)
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. Each site must create a procedure for accepting the returns transshipped from Campus Support and Field Office/TAC sites. These returns have already been stamped as Received, so do not need to go through Extraction. However, they will require some sorting prior to Batching. In addition, they will come to Batching with the Form 3210, Document Transmittal attached. This should indicate the type of return. It should have one of the following literals:

    • RS-PCC

    • Non-Remit

    • CORR (for Correspondence to be routed by Second Sort/Correspondence Unit)

  4. Follow a local procedure for acknowledging the Form 3210, faxing/mailing the copy back, and retaining a copy. These Form 3210 will follow the same time frame and retention period for non-remit documents as outlined in IRM 3.13.62.7.2(4), Local Desk Procedures.

    Reminder:

    Make every attempt to fax Acknowledgement copies of Form 3210 back to the originator, in lieu of mailing.

3.10.73.1.4  (01-01-2014)
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, Restricted Items and Physical Security.

  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. Each person within the campus should be familiar with the Occupant Emergency Plan for your area, whether Restricted, or not. Be sure that you know your Team Captain for any fire drills, weather related incidents, etc. Refer to IRM 3.10.72.1.2.1.2, Suspicious Packages and Reporting Physical Security Incidents to ensure you know the appropriate steps to take if you were to encounter a suspicious package or one that has been mutilated or saturated with any chemical or toxic substance.

3.10.73.1.5  (01-01-2012)
Processing Cash and Handling of Checks and Items of Value

  1. Extraction should sort returns and any remittance. However, there are times when remittances go unnoticed. It is not the responsibility of Batching to search through returns for remits, as in Extraction, but if cash, checks, money orders, or items of value are noticed while Batching returns or inputting to BBTS, the document and remit shall immediately be taken to the Manager.

  2. If U.S currency (cash) is discovered, immediately notify the manager and follow the procedures in IRM 3.10.72.5.10(1)

  3. When any "item of value" other than U.S. currency is noticed while batching, handle in same manner as outlined in (2) above. Cash and "items of value" can be listed on the same Form 4287, Record of Discovered Remittances. See IRM 3.8.46.2.1(1). An "item of value" can be gold, silver, jewelry, savings bonds, "loose" postage stamps of $3 or more, Treasury Notes/Bonds, Stocks, Gift Cards, Credit/Debit Cards, etc. If in doubt as to an "item of value" , treat it as if it is.

  4. If checks, money orders, etc. are discovered, follow the procedures in IRM 3.8.46.1, Discovered Remittances.

    Exception:

    If Batching is located within the Restricted Area, Document 3244, Payment Posting Voucher/Form 4287 procedure is not required. You may follow a local procedure for routing the return with remit to a designated area for deposit "pick-up" .

  5. When postage stamps are received in amounts less than "$3.00" , cross through and permanently affix stamps to related return or document and retain in the block/batch of work.

  6. A teller from the Deposit Function will collect the receipts, or Batching is responsible for delivering the receipts daily. Follow local procedure. It is the Manager’s responsibility to ensure that the discovered item(s) are either retrieved or delivered at least once daily per shift, to Deposit. The Batching Manager (or delegate) will open the envelope(s) and verify the contents with the teller. The teller must initial and date the Form 4287 that the items listed were received. The Batching Manager retains the duplicate copy as proof of discovery and gives the item(s) to the Deposit Function along with the other 2 parts of the Form 4287.

  7. Since numerous "Discovered Remits" come from the 1040X unit and Accounts Management, flip through the pages of the return to search for a check if you know the work was not received from a Deposit area and there is an amount shown on the Balance Due line.

  8. Refer to IRM 3.8.46 Discovered Remittance for complete processing instructions.

3.10.73.2  (01-01-2012)
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, Batch/Block Tracking System (BBTS) for additional information.

3.10.73.3  (03-11-2013)
Batching Forms and Documents

  1. Ensure when batching work that received date integrity is maintained. Each return or document within a batch should contain either the same received date or contain a received date within a specific date range. as:

    • Same Received Date

    • All Received Dates are within the last five calendar days from the current date

    • All Received Dates are more than five calendar days before the current date

  2. Use the following tables when sorting BMF Returns into batches. The tables have been broken down by Current Year/Period and Prior Year/Period.

    Reminder:

    Cycles generally begin on Thursday and end on Wednesday. Refer to the GMF Production Cycle calendar, IRM 3.30.123-1.

    1. Use the following table for Current Year/Period Received Dates:

      If IRS Received Date is: Then, Batch Together or Separately: And, place this document on top:
      Timely received dates within Current Cycle Batch together Oldest IRS received date
      Delinquent received dates within Current Cycle Batch dates together Oldest IRS received date in batch
      Less than 3 months old but greater than 2 cycles old Batch dates together Oldest IRS received date in batch
      More than 3 months old Batch dates together Oldest IRS received date in batch

    2. Use the following table for Prior Year/Period Received Dates:

      If IRS Received Date is: Then, Batch Together or Separately: And, place this document on top:
      Less than 1 month Batch prior year separately from current year Oldest IRS received date in batch
      More than 1 month Batch dates together Oldest IRS received date in batch
      2 calendar years or more Batch like years together Oldest IRS received date in batch

  3. Combine returns/documents with the same received date to make larger batches of work, when possible.

  4. Each block of work is sorted and separated by:

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

    • Remit versus Non-Remit

    • Refund versus No Refund

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

  5. Use the following table to help determine how to batch on BBTS:

    Tax Period IRS Received Date is BBTS Received Date Alt Cycle Start Date Days in Cycle
    Current period tax returns In current or previous cycle Oldest IRS received date Oldest IRS received date Regular number for sort type
    2 or more cycles ago Oldest IRS received date Current date 6 days

    Tax Period IRS Received Date is BBTS Received Date Alt Cycle Start Date Days in Cycle
    Prior period tax returns received before PCD In current or previous cycle Oldest IRS received date Oldest IRS received date Regular number for sort type
    2 or more cycles ago Oldest IRS received date Current date 6 days

    Tax Period IRS Received Date is BBTS Received Date Alt Cycle Start Date Days in Cycle
    Prior period tax returns received after PCD In current cycle Oldest IRS received date Oldest IRS received date Regular number for sort type
    1 or more cycles ago Oldest IRS received date Current date 6 days

  6. Use the following tables when sorting IMF Returns into batches.

    Reminder:

    Cycles generally begin on Thursday and end on Wednesday. Refer to the GMF Production Cycle calendar, IRM 3.30.123, Exhibit 3.30.123-1.

    If Received Dates in the Batch are: Batch using the Following IRS Received Dates: Batch using the following number of Days in Cycle: Alt Cycle Start will be:
    Same received date IRS received date
    (Latest, if multiple)
    11 Same as received date
    Received dates within 5 calendar days from the current date Earliest received date 11 Same as received date
    (Do not use Alt Cycle Start)
    Received dates ranging 6 or more days apart or6 or more days old Earliest received date 6 Current Julian/Date

    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 Received Dates are 6 or more days old, use a 6-day cycle.

  7. Timely Filed IMF "Funny Box" returns that are not required to be date stamped are to have the Julian date edited in the upper left margin. Batching will use this as the Received Date, if the return is sent back for processing.

3.10.73.3.1  (01-01-2014)
Lockbox Receipts

  1. Generally, the Lockbox receipts are delivered to the Batching area first, since most of the documents are "processable" and ready to batch. When Lockbox sends processable and unprocessable returns to the campus, a Lockbox Document Transmittal (LDT) will be enclosed. Acknowledge receipt of the package by verifying the contents listed on Page 1 - Package Acknowledgement.

  2. Packages - Verify receipt of the following:

    1. Lockbox Field Coordinator (LFC) Package, if listed, verify the package is received and contact the Coordinator for pick-up.

    2. Accounting Package, if listed, verify the Accounting package is received and follow local procedures for routing to them.

    3. Deposit Error Rate (DER) Review Package, if listed, verify that the DER package is received and route to Improvement Team.

    4. Form 4868 Review Package, if listed, verify the package is received and route to Improvement Team.

    5. "Incompletes" Envelope, if listed, verify the envelope is received and route to Error Resolution following local procedures for your SPC.

    Note:

    Lockbox will separate any IMF returns they receive where they notice a Form 14039 attached or the literal "IDT" written in the top margin. Do not shelve these returns. These will be identified on the LDT.

  3. With Remit Unprocessables - Verify receipt of the following and count in the secure/restricted area.

    1. Count the number of individual checks (not envelopes) enclosed in the package (e.g., if 2 envelopes and 3 checks the count will be 3).

    2. Count the number of envelopes of coins (e.g., 1 envelope has 3 cents and 1 envelope has 5 cents, the count is 2 coin remittances).

    3. Count the number of envelopes that include postage stamps (in lieu of remit) (e.g., 1 envelope has 1 stamp and 1 envelope has 3 stamps, the count is 2 stamp remittances).

    4. Verify each count and initial in "Received" column, if correct. If the count is incorrect, have another person count the items (at least 1 person counting should be a manager or work leader if possible). If both persons come up with the same count, then draw a single line through the count and edit the corrected amount, and initial in the "Received" column. Call the SPC Lockbox Field Coordinator (LFC) immediately (if LFC is not available, leave a voice message).

    5. Initial the Acknowledgement page in the appropriate fields, whether all is correct, or you had to notify the LFC of any discrepancy.

    6. Sign and date at the bottom of the page.

    7. Fax a copy of the signed Acknowledgement (Page 1) back to the bank daily, no later than (NTL) 3:00 p.m. local time.

    Note:

    If multiple areas receive and verify the work (e.g., Extraction, Batching, and cashiers), establish a system to ensure all Acknowledgement pages are faxed to the bank daily.

  4. Retain all pages (copy of Page 1 and all "detail pages" ) of the LDT for your files in chronological order. A managerial review must be performed monthly to ensure all Transmittals were acknowledged to the Lockbox. Keep a log sheet with the retention copies and indicate Name of Reviewer, Date, and Comments. See "Sample" copy in Exhibit 3.10.73-1. Retention period for the Lockbox Document Transmittal forms is 1 year.

  5. Use OFP 31-140-37200 for acknowledging the Transmittal.

  6. IMF sites must pull out any unsigned return, edit "R" in the upper left corner, then route to Code and Edit, unless they are "unprocessable" . Use OFP 31-140-37210 for this activity. When these returns come back signed with a "R" edited on them, they must be batched as a remit document.

  7. The With-Remit "unprocessable" Lockbox checks and returns/source documents will be sent to Pre- Batch (or a Deposit area) for processing.

  8. IMF sites must pull out any returns that have a Form 14039, Identity Theft Affidavit, or the literal "IDT" (indicating Identity Theft) edited in the top margin. Lockbox should identify these separately on the transmittal for you. Process these returns upon receipt; do not shelve these Full Paid returns. Your site can create a Batch ID for Identity Theft (i.e., "IDT" or something similar) to alert Code and Edit.

  9. Contact your Lockbox Coordinator if you have questions, or refer to the Lockbox Processing Guidelines (LPG).

3.10.73.3.2  (01-01-2014)
Transshipped Returns

  1. Forms received from Campus Support or TAC/Field Office sites will be received into Second Sort or Batching sorted into "RS-PCC" and "Non-Remit" . IMF sites must first review the transshipped IMF returns for a missing signature and route to Code and Edit. Use OFP code 31-140-00000 for this review activity. Refer to IRM 3.10.72.8.1 for specific instructions and note the exceptions. For IMF, either Second Sort or Batching will have to sort the "RS-PCC" returns into Full Paid and Part Paid and batch appropriately. BMF can consider the "RS-PCC" with-remit batches. Campus Support and TAC/Field Sites are not consistent in the way they indicate that a payment was processed through "RS-PCC" , so Batching will have to look at the attached Form 3210 , Document Transmittal and/or their "markings" on the return to identify them as "remit" documents. If the remit has been processed through the "RS-PCC" system, always check the "RRPS/Lockbox" Batch Indicator on the BBTS screen. If this box is not checked for the "RS-PCC" returns, it creates an Unpostable condition. TAC/Field Office will stamp the "RS-PCC" documents "Received with Remit" ; Campus Support will stamp a Received Date and either edit the "Green Rocker" or write the amount paid in green ink. Use the following table to help identify a return received with a remit.

    Indication of Remit For IMF, batch as: For BMF, batch as: Check the "RRPS/Lockbox" batch Indicator:
    "Received with Remit" (no amount edited to the side of the stamp) Full Paid With Remit Yes
    "Green Rocker" and no edited amount beside the Balance Due line Full Paid With Remit Yes
    "Received with Remit" (WITH amount edited beside the stamp) Part Paid With Remit Yes
    Edited amount in Green beside the Balance Due line (could also have a "Green Rocker" ) Part Paid With Remit Yes

  2. Forms received from Campus Support or TAC/Field Office sites may be received without remit for processing. They will be stamped with their Received Date, when required to be stamped. For timely filed Form 1040 series and Form 94X series they will follow the same rules as the Campus and not date stamp until after the Grace Period. It is essential that you look at the mailing date on the package or the Form 3210 to determine timeliness. A "drop-off" date of April 15, 2014 for a IMF return to a TAC site means timely. Identify remit and non-remit returns as follows:

    Indication of Non-Remit For IMF, batch as: For BMF, batch as: Check the "RRPS/Lockbox" batch Indicator:
    "Received Date" only stamp from TAC office OTFP (Other Than Full Paid) Non-Remit No
    Campus Support Received Date and No "Green Rocker" or No edited amount on the Balance Due line OTFP Non-Remit No

    Note:

    Prior to the end of the grace period, the OTFP IMF returns will have to be sorted as Refund or Balance Due returns. After the grace period, they are classified as OTFP. For the transshipped timely filed returns, continue to sort as Refund and Balance Due until the end of the grace period.

  3. If the TAC site/Campus Support erroneously submits "RS-PCC" documents in the package addressed to the Field Office Teller Unit Stop Number, they will pull these documents out and route directly to Batching. They will have "RS-PCC" indicated on a Buck Slip (or some type of note). Batch these as "With Remit" documents. IMF should sort as Full Paid or Part Paid, if necessary. Check the "RPS" box on BBTS.

    Note:

    If any of the IMF Full Paid returns have "IDT" or "TC 971/522" edited in the top margin, sort these with other ID Theft FP returns. Do not shelve.

  4. "RD" Returns - If a IMF or BMF return is routed to Batching and the literal "RD" edited in the top middle margin is not circled, then route it back to Second Sort to be routed to CSCO. If the "RD" is circled and/or TC 59X has been edited, continue processing. There is no special procedure, nor Blocking Series for these returns.

    Note:

    Fresno and Austin CSCO sites work IMF "RD" (Return Delinquency) returns, so they will probably route them directly to Batching when they are ready to be processed. Austin will receive the International IMF returns from Philadelphia. BMF sites will receive the "RD" returns via Form 3210 from either Brookhaven, Memphis, or Philadelphia CSCO sites.

  5. IMF Sites Only - If a Form 4868with a EIN (with no indication of "Trust" , "Estate" , "Form 1040NR" , or Box 9 checked) is transshipped to a IMF site, batch it under the Form 4868 Disapproved Program 44500. If batched under the Approved program, there is no harm. You are not required to determine a SSN from EIN when routed from Extraction.

  6. CSPC Only - Form 4868 with a EIN and the name line includes the word "Trust" , "Estate" , "Form 1040NR" , or Box 9 is checked, batch for NMF processing.

3.10.73.3.3  (01-01-2014)
Verifying Signature(s) on IMF Returns

  1. Extraction will sort unsigned IMF returns. They will be routed to either Code and Edit or PPU. However, if you notice any while batching, pull them out and follow local procedures for routing to Code and Edit.

  2. Lockbox, Campus Support, BMF sites, and Field/TAC Offices will not look for the signature. Batching must review the "transshipped" returns for a missing signature and/or signature on wrong line prior to batching them. If signature is on the "Third party" or the "Paid Preparer's Use Only" line and has not been "arrowed" by the taxpayer to the "Sign here" line, then follow local procedure for routing to Code and Edit for review and appropriate correspondence.

    Note:

    Use the attached copy of the Form 3210 to distinguish "remit" from "non-remit" documents. Edit "R" or stamp "$" on the remit documents before you route the returns to Code and Edit.

  3. Use OFP code 31-140-00000 to report time for signature review of the "IRS" transshipped documents. Use 31-180-37210 for signature review of Lockbox returns. Always edit "R" or stamp "$" on the transshipped remit documents (ones that were processed with a TC 610).

  4. Refer to additional instructions in IRM 3.10.72.8.1, including a list of "exceptions" in IRM 3.10.72.8.1(4) with special instructions regarding returns from Compliance functions.

    1. Never batch a return with the notation "ASFR" .

    2. If "RD" is circled, but not signed, route to Entity. If a notation is on the signature line regarding a signed jurat on a CP 59 or Letter 143C, continue to batch.

    Note:

    Returns with any of these notations should not be routed to Statute.

  5. When a Compliance function routes a Reprocessable return (Form 3893 / Form 13596 attached) with "Dummy Return" edited in the top margin and "Original Signed" edited on the signature line, continue processing. Do not corresponde for signature.

3.10.73.3.4  (01-01-2014)
"Funny Box" Returns

  1. Three "Funny Boxes" will be set up within Receipt and Control in the IMF Submission Processing Campuses, including all phases (i.e., Extraction, Second Sort, Correspondence, etc.) to identify and pull specific types of documents that are found to be suspicious. There will be one box for "CI" , one for "Frivolous Filer" and two boxes for "IVO" .

    1. One of the IVO boxes is for "OMM" (Operation Mass Mailing), and

    2. the other is "Non-OMM" .

    Note:

    Specific criteria for each of the four boxes is listed under the section for the Function.

  2. You are not required, nor should you take additional time to review the attached schedules, Form W-2, or line entries to try to find returns to refer to the Funny Boxes, but if you notice items that appear suspicious or get a feeling that the return (or group of returns) or Information document (i.e., Form W-2, Form 1099, etc.) does not "look right" , then take time to review for the specific criteria. Transshipped returns routed directly to Batching must be reviewed for "Funny Box" criteria prior to Batching. TAC offices will designate transshipped returns that they believe need to be reviewed by a "Funny Box" function by writing some sort of explanation on a Form 3210 . If the function's acronym (e.g., "IVO" or "Friv Filer" ) is not indicated, make the determination for the proper box. Leave the "explanation page" (Form 3210 or Buck Slip) attached and place those returns in the designated "Funny Box" . Follow normal procedures for the remaining returns.

  3. Criminal Investigation (CI) is interested in seeing bulk returns with similar characteristics of unverifiable income (i.e., noForm W-2, Form 1099, etc. attached that shows the source of the income reported) or a common preparer or same Direct Deposit Routing number on a group of returns. .

    Note:

    When CI reviews a "Funny Box" return, a CI Stamp is placed on the first page of the return. The stamp only indicates that CI has reviewed the return. The stamp does not verify the authenticity of the return and/or any attachments.

  4. "Frivolous Filer" are returns that contain some frivolous language or markings about filing a return, or the return will have zero wages, all zeroes on the income lines, and a refund, or something similar. Refer to IRM 3.10.72.16.3 for more details, but they are usually trying to "make a statement" , indicated by the following:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. The following are examples of "IVO" returns, which should be routed to your local "IVO" :

    1. Prisoner Mail - identified by more than 5 or 9 digit zip code or an unusual type of address

    2. Refund Schemes — related to wage/withholding issues (IMF)

  6. The most common type of "refund scheme" return (never a Balance Due return) that is pretty easily identifiable are the "OMM" (Operation Mass Mailing) returns, which possess the following criteria. Put these in the "OMM box" . Some of the criteria looks similar to the Criminal Investigation criteria. The difference is that ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Use the following table to determine if you should refer the documents to the "OMM box" or the "Non-OMM box" :

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    • "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

     

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

     

    Note:

    In some instances, these returns are actually mailed in a large "bulk" envelope, so you could see them altogether. Other times, they are mailed separately, but if you remember seeing one similar in a previous bundle of returns and you feel it's suspicious, pull it out for the "funny box" .

  7. If "IVO" has reviewed the return and wants it to post, they will stamp their acronym in the upper left corner of the return after they have reviewed it. Continue batching.

  8. Work that is stamped "CI" /"IVO" /"FRP" and later returned to SP for processing will be batched using the instructions in the table shown in IRM 3.10.73.3(4). Timely filed Form 1040 series or Form 94X will not have a stamped IRS Received Date. Instead, use the edited Julian date in the upper left corner as the Received Date. If the return was numbered with a DLN and no Julian date was edited, use BBTS to determine the Received Date input for the batch by researching the "deleted" DLN stamped at the top of the return.

  9. There are some suspicious returns that generally have ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . These are not pulled for the "Funny Box" . Code and Edit will either research ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " . Refer to IRM 3.10.72.16for a description of these returns. Continue batching.

3.10.73.3.5  (08-13-2012)
Social Security Administration (SSA) Transshipments - (CSPC and KCSPC Only)

  1. Some taxpayers inadvertently mail remits, tax returns, and correspondence to the Social Security Administration (SSA), instead of the Internal Revenue Service. SSA will forward all BMF mail to CSPC and IMF to KCSPC and separate the "remits" from "non-remits" on separate transmittals. Shipping will forward the "remit" package to Deposit. Shipping will forward a copy of the Non-Remit transmittal, "Social Security Administration Transmittal of Material Forwarded to the Internal Revenue Service" along with the contents to Second Sort/Batching for disposition.

    1. Date stamp all documents and sort for processing or routing. Always attach the envelope to these documents.

      Note:

      Since these documents were addressed to the Social Security Administration instead of the Internal Revenue Service, a timely Postmark does not constitute a timely filing. If you notice that you are using a "late" date stamp, then indicate "Shipped from SSA" in the left margin if there is no envelope to attach showing the taxpayer mailed it to SSA, instead of IRS.

    2. Do not acknowledge the transmittal. Keep the transmittal with your Form 3210 retention copies for 1 year.

  2. For additional information, refer to IRM 3.10.72.2.4.5. If you have any questions or comments about the package, you may contact SSA Remittance Control Management Program Analyst at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.10.73.3.6  (01-22-2013)
Special Circumstances

  1. 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 and Edit (Function 210) and go directly to ISRP (Function 230). Contact the Killed in a Terrorist Action (KITA)/Killed in Action (KIA) Coordinator for SP when you receive one of these returns to batch.

  2. Any notation of IRC "Section 108(i)" on a return or attachment does not require special blocking.

  3. IMF and BMF- Tax returns with the literal "RD" edited in the top margin are ones requested by the Return Delinquency function in CSCO. If the "RD" has been circled and/or a TC 59X has been edited, the return is ready for processing, If not, then do not process. Route to CSCO following instruction in IRM 3.10.72.13(4) for BMF returns and IRM 3.10.72.12(1) for IMF returns. See IRM 3.10.73.3.2 for more information.

  4. IMF only - If the literal "ASFR" is edited in the top margin of a IMF tax return, do not process. These should be routed to the CSCO function following the guidelines in IRM 3.10.72.15.7. If a CP 59, CP 759, or Letter 4905 is attached to a IMF return, and no "TC 599" or "Process as Original" is edited in the top margin, do not process. Route to the Return Address (CSCO or ACS Support) shown on the correspondence.

  5. Batching will receive "Cleared Statute" Form 1040X returns directly from Statute for expedite processing. Designate a specific location/basket that is readily identifiable to all employees to ensure they are processed as a 1-day "walk-through" .

  6. "Offshore Voluntary Disclosure Initiative" (AUSPC and OSPC Only) - Maintain sort integrity of Form 1040 /Form 1040X (AUSPC) and Form 3520 /Form 3520-A (OSPC). Returns with correspondence or other indication of "Offshore Voluntary Disclosure Initiative" (OVDI) or "Offshore Voluntary Disclosure Program" (OVDP), which are secured and packaged together by Extracting must remain secured together through coding and editing. Ensure packages are batched in the same batch.

  7. IMF Only - If you notice a Form 8857, Request for Innocent Spouse Relief, is attached to a Form 1040 series tax return, ensure the Form 8857 has been date stamped. Detach and route to Cincinnati. For AUSPC - If there is a Form W-7 attached to the Form 8857, keep attached. Continue processing the Form W-7. Ensure the Form 8857 is date stamped.

3.10.73.4  (01-01-2012)
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 and Edit
    230 ISRP
    300 BBTS Utility
    360 SEIN Imaging (Ogden Submission Processing Campus Only)
    Data and 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  (01-01-2014)
Program Completion Cycles

  1. Refer to IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates for Program Completion Date (PCD).

  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 (e.g., OAR's, TAS, PRP, Manual Refund, Form 1040X returns "Cleared by Statute" , Form 12857, Form 3809, Form 3413, etc.), or

      Note:

      When batching the Form 3809 (ID Theft, Program 45504), the received date for BBTS will be taken from the "Date" box in the upper right portion of the Form 813. Do not mix dates in the same batch.

    2. Re-inputs/Reprocessables (Form 3893 or Form 13596 attached) batch by Received Date and set up in BBTS on a 5 day cycle for IMF and a 6-day cycle for BMF, 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 (IMF)

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

    • All BMF Refund returns)

    • All current year Refund and Non-Refund Form 944, Employer’s ANNUAL Federal Tax Return, received after January 1st through the current year’s Program Completion Date (PCD)),

    • All Form 720, Quarterly Federal Excise Tax return (Refund and Non-Refund), except Taxable Medical Devices and Patient Centered Outcome Research Fee (PCOR).

      Note:

      Million dollar Refunds are sorted and batched separately. Ensure the refund will be issued within 45 days of receipt.

    • All "Secured" returns.

    • All "IVO" /"AM TAP" /"SPIDT" IMF returns on a 3-day cycle.

  6. Indications of "Secured" are:

    • Returns notated IRC "6020(b)" are prepared by Collections.

    • Returns notated "TC 59X" and a 2 digit Closing Code or "Integrated Collection System" ("ICS" ) are secured by Collections.

      Note:

      Secured returns noted with "TC 599" in the left margin and "Possible Duplicate" or "Potential Duplicate" in the top margin should be processed as an original return.

    • Returns notated "SFR" (Substitute for Return) with an attached Form 13133 (Expedite Processing Request) are prepared by Examination.

      Note:

      Do not process any return marked "ASFR" (Automated Substitute for Return). See IRM 3.10.72.15.7for routing instructions.

    • Returns notated "Process as Original" with an attached Form 13133 are secured by Examination. The box "Delinquent Return" on Form 13133 should be checked.

    • "COPY SECURED BY EXAMINATION" or "ORIGINAL SECURED OR PREPARED BY EXAMINATION" stamped, printed, or written on the return.

    • Possibly stamped: "SELF-HELP" , or "PREPARED, BUT NOT AUDITED" , or "REVIEWED, BUT NOT AUDITED"

  7. Batch Form 1040, Form 1040A, and Form 1040EZ that are received directly from the taxpayer separately from those delinquent returns secured by the Service.

    Note:

    If a Field Office or Compliance function 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.

  8. All BMF returns without EINs will be batched separately to be processed through Entity Control.

  9. If box 1a or box 1b on Form 1120 is checked (box 1 on 2006 and prior year revisions), it should be batched as a "Consolidated" return.

    • Consolidated returns consist of a parent return with subsidiaries.

    • Do not remove any returns or documents; treat as one return.

    • Batch as a single return and route to Code and Edit.

  10. Batch Form 3552, Prompt Assessment Billing Assembly, separately and set up on a 6-day (or less) cycle.

3.10.73.6  (01-01-2014)
Batching Unnumbered Returns and Documents

  1. Batching receives documents from Lockbox Banks, TAC Offices, and Campus Support using RS-PCC to deposit, Campus Deposit function and Mail Sorting function.

  2. For returns received from the Deposit function and remit returns from Lockbox Banks and Field Offices (stamped "Received with Remit" ) and Campus Support (with "Green Rocker" or edited amount beside Balance Due line), or "RD" returns with an edited "$" or "R" (for remit) in the upper left corner, 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, Campus Support, and Field Office/TAC sites are non-Remit, but this should be indicated on the attached Form 3210 or cover sheet.

  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. All refund tax returns are to be released from batching by the end of each work day. In order to meet prescribed processing cycles, refund tax returns are not to be held for full batches. Refund tax returns are to be batched separately and identifiable, i.e., not mixed with other sorted documents.

  6. Domestic Form 1040 series returns are worked in the following Submission Processing Campuses

    • Austin (AUSPC)

    • Fresno (FSPC)

    • Kansas City (KCSPC)

  7. International Form 1040 series and ITIN Applications (Form W-7, Application for IRS Individual Taxpayer Identification Number are worked in AUSPC only.

  8. Returns that were deleted by the OMM (Operation Mass Mailing) program as suspicious are now being processed by the IVO function. The taxpayer will submit a "copy" of the return to be processed. The taxpayers are instructed to mail the returns to:

    • Fresno, P.O. Box 24012, or

    • Austin, Stop 6572 AUSC

  9. Fresno Only - Memphis and Ogden IVO functions are helping Fresno IVO work their inventory. Those sites will mail completed IVO returns back to Fresno Batching for processing. Taxpayers can also go into a TAC office and submit a copy of this return to them and they will mail it to Fresno IVO. Fresno Batching should only batch returns that are mailed from Memphis IVO and Ogden IVO, and those routed from Fresno IVO, Stop M2004. The Form 3210 should be addressed to Batching. If not, contact your P&A analyst for help in determining if they have been reviewed by IVO.

  10. Austin Only - Austin Batching should only get returns routed internally from Austin IVO, Stop 6572 AUSC; if mailed to Austin, 73301-0019, they should initially be routed to IVO.

  11. Kansas City Only - Kansas City Batching should only get returns routed internally from Kansas City IVO, Stop 6574 S-2.

  12. The "IVO" returns should have the following characteristics and should be routed to Batching on a Form 3210 from the IVO function:

    • Sorted by Current Year and Prior Year.

    • "IVO" or "AMTAP" should be stamped or edited in the upper left corner of the return.

    • Most should have SPC "B" edited in the right margin; some have CCC "3" edited on them.

    • Any reference to "Copy of Original" should be circled; if not, Code and Edit can circle.

      Note:

      Do not batch as a Form 1040X because there is a reference to "Copy" .

  13. Use the following procedures to batch the "IVO" /"AM TAP" /"SPIDT" (all of these acronyms will be referred to as "IVO returns" ) IMF returns:

    1. Batch the Current Year "IVO" together by Form Type using the 5th digit program code under the Batch ID "CY IVO 1040" , "CY IVO 1040A" , or "CY IVO EZ" . Austin will also have International programs designated for IVO.

    2. Batch the Prior Year IVO together by Form Type under the Batch ID "PY IVO 1040" , "PY IVO 1040A" , or "PY IVO EZ" .

      Note:

      If Statute imminent, ensure they have been "Cleared by Statute" .

    3. Batch them on a 3-day cycle. This is an Exception to IRM 3.10.73.6(14) table shown below.

    4. The can have a Campus or TAC Received Date or a circled IRS Received Date with "4-15-XX" edited above the circled date to indicate timely filing. You can batch all of them together using the oldest Received Date in the batch.

      Note:

      IMF Unpostables is working a similar type return and will also route directly to Batching for processing. The literal edited in the upper left margin will be "SPIDT" . Batch them with the applicable CY or PY "IVO" returns.

  14. Use the following tables for determining days in cycle for (IMF)Form 1040 series returns.

    1. Use this table for Domestic/International Form 1040 Series - Other Than Full Paid (OTFP).

      Refund (Current Year) Prior Year Reinputs Reprocessables
      11-day (normal)
      13-day (maximum cycle)
      5 working days from Batching to Function 610 5 working days from Batching to Function 610 5 working days from Batching to Function 610

      Exception:

      From April 12 – May 22, 2014, prior year tax returns can be worked on a maximum of 10 working days from Batching to Function 610 cycle.
      Between May 23 - 31, 2014, gradually decrease back to the five working days from Batching to Function 610 cycle.
      By May 31, 2014, prior year tax returns should be back to the five working days from Batching to Function 610 cycle.

    2. Use this table for Domestic/International Form 1040 Series - Full Paid (FP).

      Current Year Reinputs Reprocessables
      11-day (normal)
      Must be transcribed within 90 calendar days to meet notification of address change time frames.
      5 working days from Batching to Function 610 5 working days from Batching to Function 610

      Exception:

      From April 8 – May 22, 2014, reinput and reprocessable tax returns can be worked on a maximum of 10 working days from Batching to Function 610 cycle.
      Between May 23 - 31, 2014, gradually decrease back to the five working days from Batching to Function 610 cycle.
      By May 31, 2014, prior year tax returns should be back to the five working days from Batching to Function 610 cycle.

    3. Use this table for Domestic/International Form 1040 Series Tax Returns Delayed for ITIN Application - AUSPC Only.

    Current Year Prior Year Reinputs Reprocessables
    10 working days from Batching to Function 610 5 working days from Batching to Function 610 5 working days from Batching to Function 610 5 working days from Batching to Function 610

    Exception:

    From April 12 – May 22, 2014, prior year, reinput, and reprocessable tax returns can be worked on a maximum of 10 working days from Batching to Function 610 cycle.
    Between May 23 - 31, 2014, gradually decrease back to the five working days from Batching to Function 610 cycle.
    By May 31, 2014, prior year, reinput, and reprocessable tax returns should be back to the five working days from Batching to Function 610 cycle.

  15. Substitute for Return ("SFR" ) or "Dummy" Form 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.

    Note:

    If the literal in the top margin is "ASFR" or there is a pink Form 3531 attached, pull out and route to Collections. These are not processed through the pipeline. Refer to IRM 3.10.72 .15.7 for routing instructions.

  16. 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

  17. Use the following table for determining days in cycle for BMF forms and documents.

    Note:

    "Peak" is generally defined as from the due date of the form through the Program Completion Date (PCD). Management will determine the order of work based on "peak filing times" for the various forms and the PCD for the forms.

    FORM 6-Day 11-Day 11-Day
    (During Peak)
    Form CT-1 Refund
    Delinquent
    Prior Year
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year Delinquent
    Prior Year
    Form 11C Delinquent
    Prior Year
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year Delinquent
    Prior Year
    Form 706 (including International) Refund
    Delinquent
    Prior Year
    Reinput
    Reprocessable
    Current Year N/A
    Form 706GS(D) Refund
    Reinput
    Reprocessable
    Delinquent
    Prior Year
    Current Year
    Form 706GS(T) Refund
    Reinput
    Reprocessable
    Delinquent
    Prior Year
    Current Year
    Form 709 (including International) Delinquent
    Prior Year
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year Delinquent
    Prior Year
    Form 720 Current (other than PCOR and Taxable Medical Devices)
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year
    Program 11804 - "PCOR"
    Program 11809 - Taxable Medical Devices
    N/A
    Form 730 Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Period Delinquent
    Prior Period
    Form 940
    Form 940 PR
    Form 940VI

    Refund
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year Delinquent
    Prior Year
    Form 941
    Form 941 PR
    Refund
    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Period Delinquent
    Prior Period
    Form 943
    Form 943PR

    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year Delinquent
    Prior Year
    Form 944 /Form 944(SP)
    Form 944PR /Form 944SS
    Refund
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year N/A
    Form 945 Refund
    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year Delinquent
    Prior Year
    Form 990
    Form 990-EZ

    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Calendar or Fiscal Year N/A
    Form 990-PF Refund
    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Calendar or Fiscal Year N/A
    Form 990-T Refund
    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Calendar or Fiscal Year N/A
    Form 1041
    Form 1041 QFT
    Form 1041N
    Refund
    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year Delinquent
    Prior Year
    Form 1041A Refund
    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Calendar or Fiscal Year N/A
    Form 1042 Refund
    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year Delinquent
    Prior Year
    Form 1065
    Form 1065B

    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year Delinquent
    Prior Year
    Form 1066 Refund
    Reinput
    Reprocessable
    Current Year N/A
    Form 1120 Series Refunds (All)
    Prior Year
    Delinquent
    Reinput
    Reprocessable
    TC 59X in margin
    Specials (Box A1, A2, or A3)
    Form 1120-L
    Form 1120-ND
    Form 1120-PC
    Form 1120-SF
    Form 1120
    Form 1120-A
    Form 1120-C
    Form 1120-FForm 1120-FSC
    Form 1120-H
    Form 1120-POL
    Form 1120-RICForm 1120-REIT
    Form 1120-S
    N/A
    Form 2290
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Period N/A
    Form 3520
    Form 3520A
    Delinquent
    Prior Year
    Reinput
    Reprocessable
    Current Year Delinquent
    Prior Year
    Reinput
    Reprocessable
    Form 4720 Refund
    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Calendar or Fiscal Year N/A
    Form 5227 Refund
    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Calendar or Fiscal Year N/A
    Form 5330 Refund
    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year N/A
    Form 5500-EZ Refund
    Delinquent
    Prior Period
    Reinput
    Reprocessable
    Current Year N/A
    Form 8038 Delinquent
    Prior Period
    Reinput
    Reprocessable
    Current Year N/A
    Form 8038-CP All N/A N/A
    Form 8038GC Delinquent
    Prior Period
    Reinput
    Reprocessable
    Current Year N/A
    Form 8038T Delinquent
    Prior Period
    Reinput
    Reprocessable
    Current Year N/A
    Form 8328 Delinquent
    Prior Period
    Reinput
    Reprocessable
    Current Year N/A
    Form 8703 Delinquent
    Prior Period
    Reinput
    Reprocessable
    Current Year N/A
    Form 8752 Refund
    Delinquent
    Prior Period
    Reinput
    Reprocessable
    "TC 59X" in margin
    Current Year Refund
    Delinquent
    Prior Year
    Form 8804 Refund
    Delinquent
    Current Year
    " TC 59X" in margin
    Delinquent
    Form 8871
    Form 8453-X
    All N/A N/A
    Form 8872 All N/A N/A

  18. BMF forms and documents with exceptional processing timeframes are as follows:

    Form Exceptional Timeframes
    Form 8288/Form 8288-A 25 calendar days (normal)
    18 calendar days, 20 calendar days during peak (delinquent current year)
    Form 8805 25 calendar days (normal; non-taxable information statement)
    18 calendar days, 20 calendar days during peak for reclassified documents

  19. Preliminary batches of unnumbered returns and documents routed to Code and Edit for perfection will 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.

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

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

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

3.10.73.7  (01-01-2014)
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 Modernized e-File (MeF), SCRIPS, and SFR

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

  4. Form 3753 , Manual Refund Posting Voucher and accompanying Form 813, Document Register should be set up on a 1-day walkthrough. Since it is already numbered, route directly to ISRP.

  5. Form 12857 , Refund Transfer Posting Voucher should be processed on an expedite cycle.

  6. Form 8485 , Assessment Adjustment Case Record, Form 5734, Non-Master File Assessment Voucher, or Form 1331-B, Notice of Adjustment requires that NMF be annotated on Form 9382, Batch Transmittal.

  7. Full Paid Form 1040, Form 1040A, and Form 1040EZ will be received from Deposit Activity, Lockbox Banks, Campus Support sites, or TAC/Field Offices.

    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.

    3. Full Paid returns with an attached Form 14039, Identity Theft Affidavit, "IDT" in the top margin, or other indication of a victim of ID Theft will not be shelved. Your site can create a Batch ID for Identity Theft (i.e., "IDT" or something similar) to make these easily identifiable for Code and Edit.

  8. 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.

  9. 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  (01-03-2012)
Re-Input and Reprocessable Documents, Form 3893, Re-Entry Document Control or Form 13596, Reprocessing Returns

  1. A document to be reentered must have a Form 3893 or Form 13596 (BMF)attached to the front of the return. There are two types of re-entry documents - reinputs and reprocessables.

    • Reinput - Form 3893 is used for re-inputting a return that has not posted to the Master File and for reprocessing IMF returns (returns that posted incorrectly to the Master File).

    • Reprocessable - Form 13596 is used for reprocessing a BMF return that has posted incorrectly to the Master File.

  2. When a Form 3893 is attached to a return, a new DLN is not required (reinput and IMF reprocessable).

  3. Reinput and reprocessable documents are received from various areas within your Campus or from another Campus Support or Field/TAC Office (W/R is usually Accounting). Set them up on the appropriate cycle, as shown by Form type in the IRM 3.30.123. Acknowledge any Form 3210 attached. If the Sender requests that the Form 3210 Acknowledgement be faxed, instead of mailed, immediately fax.

    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. For IMF reprocessable returns with a Form 3893 attached, ensure that the following items are 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. For BMF reprocessable returns with a Form 13596 attached, ensure that the following items are completed properly. See Figure 3.10.73-2 shown below as an example of a Reprocessable return. You will notice that the EIN is missing in the figure, but it must be secured before you can reprocess the return.

    • Taxpayer Identification Number (TIN)

    • Tax Period and/or Tax Quarters

      Note:

      All Form 94X series returns to be reprocessed must be processed through ISRP.

    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.

  6. 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

  7. Review each Form 3893 to ensure the DLN and year digit match the DLN and year-digit on the attached return. If you can determine that the Form 3893 is prepared incorrectly, return the package to the preparer/originator with an explanation. See Figure 3.10.73-3 .

    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.

    Incorrect Submission - Reinput or Reprocessable?

  8. If you have questions about any items on a Form 3893 or Form 13596 and need to contact the originator, use IDRS CC MESSG to find the originator. The originator's IDRS number is shown on the top line of Form 13596 or Box 17 of Form 3893.

  9. Sort Form 3893 or Form 13596 as follows, using the applicable items:

    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

  10. 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.

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

    1. Tape deletions of RRPS return payments

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

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

  13. 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  (01-01-2012)
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 3.10.73-4 is an example of a breakdown of a 14 digit DLN.

    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.

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

  5. No return 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. Figure 3.10.73-5.

    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 3.10.73-5

    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. CSPC Only – 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, Processing Timeliness: Cycles, Criteria, and Critical Dates, must be maintained.

3.10.73.8.1  (01-01-2014)
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
    Form 1040 44630 nn210ddd000-249 SFR - Coll Backup
    Form 1040 44630 nn210ddd250-299 SFR-Exam
    Form 1040 43110 nn211ddd000-919 Form 1040 Other Overflow
    Form 1040 43110 nn211ddd920-929 Injured Spouse Form 1040 Overflow
    Form 1040 Transship 43130 nn211ddd930-969 Weekends/Weekdays
    Form 1040 43110 nn221ddd000-999 Weekends/Weekdays
    Form 1040 ITIN OTFP 43170 nn211ddd900-919 Weekends/Weekdays
    Form 1040 43210 nn222ddd000-999 Weekends/Weekdays
    Form 1040 43210 nn212ddd000-999 Weekends/Weekdays
    Form 1040 International 46110 nn221ddd000-899 Weekends/Weekdays
    Form 1040 with Form 2555
    Form 1040 International 46110 nn221ddd920-925 Form 1040 International Injured Spouse
    Form 1040 International 46220 nn222ddd000-699 Weekdays/Weekdays
    Form 1040 International 46130 nn222ddd930-949 Weekdays/Weekdays
    Form 1040 International ITIN OTFP 46170 nn221ddd900-919 Weekdays/Weekdays
    Form 1040A 44110 nn209ddd000-919 Weekdays/Weekends
    Form 1040A 44110 nn209ddd920-929 Injured Spouse/Weekends/Weekday
    Form 1040A 44110 nn209ddd930-999 Weekends/Weekdays for RRPS-ISRP sites.
    Form 1040A 44120 nn210ddd300-999 Weekends/Weekdays
    Form 1040A ITIN OTFP 44170 nn209ddd980-999 Weekends/Weekdays
    Form 1040A FP-International 46230 nn210ddd300-919 Weekends/Weekdays
    Form 1040A International 46230 nn210ddd920-929 Weekends/Weekdays Injured Spouse FP
    Form 1040A FP International 46230 nn210ddd930-949 Weekends/Weekdays FP
    Form 1040 Intl/PR/SS/NMI 46220 nn212ddd000-999 Weekdays/Weekdays
    Form 1040 International 46220 nn222ddd000-699 Weekdays/Weekdays
    Form 1040 International 46130 nn222ddd930-949 Weekdays/Weekdays
    Form 1040A 44110 nn209ddd000-919 Weekdays/Weekends
    Form 1040A 44110 nn209ddd920-929 Injured Spouse/Weekends/Weekday
    Form 1040A 44110 nn209ddd930-999 Weekends/Weekdays for RRPS-ISRP sites.
    Form 1040A 44120 nn210ddd300-999 Weekends/Weekdays for RRPS-ISRP sites.
    Form 1040A International 46130 nn209ddd000-919 Weekends/Weekdays
    Form 1040A International 46130 nn209ddd920-929 Weekends/Weekdays Inj Spouse
    Form 1040A International 46130 nn209ddd930-999 Weekends/Weekdays
    Form 1040EZ 47140 nn208ddd000-999 FP Weekends/Weekdays
    Form 1040EZ 46150 nn207ddd000-919 OTFP Weekdays/Weekends
    Form 1040EZ 46150 nn207ddd920-929 OTFP Injured Spouse Weekdays/Weekends
    Form 1040EZ 46150 nn207ddd930-989 Non-Remit OTFP (Part Paid) Weekdays/Weekends
    Form 1040EZ ITIN 47160 nn207ddd990-999 OTFP
    Form 1040NR 46250 20272ddd000-499 No Entry on line 8 weekends/Weekdays
    Form 1040NR 46120 20273ddd000-699 Entry on Line 8 Weekends/Weekdays
    Form 1040NR (EZ) 46120 20273ddd700-999  
    Form 1040NR 75700 20672ddd000-499  
    Form 1040NR 75700 20672ddd500-599  
    Form 1040NR 75700 20673ddd000-499  
    Form 1040NR 75700 20673ddd500-599  
    Form 1040PR 46120 20227ddd000-399  
    Form 1040PR 46220 nn227ddd400-849 Weekdays/Weekends F/P
    Form 1040SS 46120 21226ddd000-399  
    Form 1040SS 46220 21226ddd400-849 Weekdays/Weekends F/P
    Form 1040X 44400 nn211ddd970-989 G Code
    Form 1040X 44400 nn211ddd990-999 PECF
    Form 2350 45500 20277ddd400-499 Weekdays/Weekends
    Form 2424 45500 nn224ddd009-999 Weekdays/Weekends
    Form 3413 38600 nn251ddd900-939 Split Assessment
    Form 3809 /Form 12857 45500 nn248ddd000-999 Weekdays/Weekends
    Form 3809 /Form 12857 45500 nn258ddd000-009 Credit transfer \//I/Guam
    Form 3809 /Form 12857 45500 nn258ddd010-019 Credit transfer \//I/NMI
    Form 3809 /Form 12857 45500 nn258ddd020-049 Credit transfer/Military Cover Over-American Samoa
    Form 3809 /Form 12857 45500 nn258ddd050-059 Credit transfer/Cover Over-Virgin Islands
    Form 3809 /Form 12857 45500 nn258ddd060-099 Credit transfer/Military Cover Over-Virgin Islands
    Form 4868 44700 nn217ddd000-999 Approved
    Form 4868 45500 nn277ddd750-899 Disapproved
    Form 5466B 45500 nn277ddd500-549  
    Form 8453 42900 nn259ddd000-299  
    Form W-7 With return 33050 nn296ddd000-999 AUSPC
    Form W-7 Without return 33050 nn294ddd000-999 AUSPC
    Form W-7SP With return 33050 nn298ddd000-999 AUSPC
    Form W-7 SP Without return 33050 nn292ddd000-999 AUSPC
    Form W-7A 33060 nn696ddd000-999 AUSPC

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

    Caution:

    Consider the Postmark Date when batching Form 4868, "Application for Automatic Extension of Time to File U.S. Individual Income Tax Return" . In 2014, a Postmark Date of April 15 is timely filed.

    Note:

    IMF Sites Only - Batch transshipped Form 4868 with EINs (or ones noticed in Extraction), under the Disapproved Program (45500). It is not an error if they (EINs) are included with others (SSNs) in the Approved batches, but will make it easier for ERS to identify proper action.

  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.

  8. Do not batch any Form 1040 series for Tax Period 2010 or prior, unless stamped "No Statute Issue" , "Delinquent Return Cleared" , "Statute Cleared" (or some similar literal), or meets one of the criteria listed in IRM 3.10.72.5.5.2(4), Receiving, Extracting, and Sorting.

  9. Do not batch any Form 1040X for Tax Period 2010 or prior. Pull out and route to Statute. Do not batch any Form 1040X if the box on Line 1 checked, or any other notation indicating a "Carryback" or "NOL" (Net Operating Loss). Identify as "Expedite" and route to ICT/CIS.

  10. If a Form 1040 (with some indication of "Copy" ) is routed from the 1040X Unit with "PAO" (for "Process as Original" written in the top margin, batch as an original Form 1040 series return and continue processing.

3.10.73.8.2  (01-01-2014)
DLN Assignment for BMF

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

    Note:

    Do not batch any return for Tax Period/Quarter 2010 or prior, unless stamped "No Statute Issue" (or similar notation), or meets one of the criteria listed in IRM 3.10.72.5.5.2(5). You can also refer to the chart in IRM 25.6.1.6.5, Statute of Limitations Processes and Procedures, for a list of all tax returns and the applicable ASED (assessment statute expiration date).

    FORM PROGRAM MFT DLN COMMENTS
    Form CT-1 11300 09 nn711ddd000-999  
    Form 11C 12700 63 nn403ddd000-999  
    Form 706 12400 52 nn506ddd000-989  
    Form 706 International 12400 52 nn506ddd990-999  
    Form 706GS(D) 12400 78 nn559ddd000-499 CSPC
    Form 706GS(T) 12400 77 nn529ddd500-999 CSPC
    Form 706-NA 12400 52 nn505ddd000-999  
    Form 709 12410 51 nn509ddd000-989 CSPC
    Form 709 International 12410 51 nn509ddd990-999 CSPC
    Form 720 11800 03 nn420ddd000-999 CSPC
    Form 720 $1 Million or more Refund 11801 03 nn420ddd000-999 CSPC
    Form 720
    (PCOR) - IRS No. 133
    11804 03 nn420ddd000-999 CSPC
    Form 720
    Medical Device - IRS No. 136
    11809 03 nn420ddd000-999 CSPC
    Form 730 12700 64 nn413ddd000-999  
    Form 940/ Form 940 PR 11100 10 nn840ddd800-949  
    Form 940 11140 10 nn840ddd790-799 SCRIPS OE Paper
    Form 940 PR /Form 940VI 11100 10 nn840ddd800-949 U.S. Possessions
    Form 941 11200 01 nn135ddd000-999  
    Form 941 11200 01 nn141ddd800-949  
    Form 941 11200 01 nn141ddd790-799 SCRIPS OE Paper
    Form 941 PR /Form 941SS 11210 01 nn141ddd000-999 U.S. Possessions
    Form 943 11600 11 nn143ddd000-949  
    Form 943PR 11610 11 nn143ddd000-999 U.S. Possessions
    Form 944 /Form 944(SP) 11650 14 nn149ddd000-949  
    Form 944 11680 14 nn149ddd000-499 International (60)
    U.S. Possession (78)
    Form 944PR /Form 944SS 11680 14 nn149ddd000-499 U.S. Possessions
    Form 945 11250 16 nn144ddd000-999  
    Form 990 13110 67 nn490ddd000-399 2007 Form Revision and earlier
    Form 990 13410 67 nn493ddd000-999 2008 Form Revision and later
    Form 990-EZ 13120 67 nn409ddd000-999 2007 Form Revision and earlier
    Form 990-EZ 13420 67 nn492ddd000-999 2008 Form Revision and later
    Form 990-PF 13130 44 nn491ddd000-999  
    Form 990-T 13140 34 nn393ddd000-999  
    Form 1041 11900 05 nn244ddd000-999  
    Form 1041A 13160 36 nn481ddd000-999  
    Form 1041 QFT/ Form 1041N 11910 05 nn239ddd-000-999 OSPC - All Form 1041N and International Form 1041 QFT
    CSPC - Domestic Form 1041 QFT
    Form 1042 12500 12 nn125ddd000-999 OSPC ONLY
    Form 1065 12200 06 nn265ddd000-999  
    Form 1065 12200 06 nn267ddd000-999 Publicly Traded Partnerships
    OSPC/60/78
    Form 1065B 12200 06 nn268ddd000-999 Domestic/60/78
    Form 1066 12200 07 nn360ddd000-999 8712 and Subsequent
    Form 1120 11500 02 nn310ddd000-959 No Box checked, or Only Box 4 (Domestic)
    Form 1120 11500 02 nn310ddd000-499 International (60)
    US Possession (78)
    Form 1120 11500 02 nn311ddd500-999 Box 1 or 2 or 3 is Checked or the edited code is 001, 010 or 400 (Domestic)
    Form 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
    Form 1120-C 11540 02 nn303ddd000-499 Ogden (29/60/78)
    Form 1120-F 11500 02 nn366ddd400-499 International/US Possession
    Form 1120-F 11500 02 60366ddd000-999 Non Effectively Connected Income, No Entry in Section II. ALL International
    Form 1120-F 11500 02 nn367ddd000-499 International/US Possession
    Form 1120-F 11500 02 nn367ddd000-999 Effectively Connected Income, Must have an entry in Section II.
    Form 1120-FSC 11500 02 nn307ddd000-699 Ogden
    Form 1120-H 11500 02 nn371ddd000-099  
    Form 1120-L 11500 02 nn311ddd000-399  
    Form 1120-ND 11500 02 nn308ddd000-999  
    Form 1120-PC 11500 02 nn313ddd000-999 OSPC ONLY
    Form 1120-POL 13170 02 nn320ddd000-089  
    Form 1120-POL 13170 02 nn320ddd090-099 IRC 501(C) Block Checked
    Form 1120-REIT 11500 02 nn312ddd000-999  
    Form 1120-RIC 11500 02 nn305ddd000-999  
    Form 1120 (RTC) 11500 02 nn310ddd979-979  
    Form 1120 (RTC) 11500 02 nn311ddd400-498  
    Form 1120S 12100 02 nn316ddd000-899  
    Form 1120S 12100 02 316ddd000-499 International/US Possession
    Form 1120-SF 11500 02 nn306ddd000-999  
    Form 2290 12300 60 nn495ddd000-999  
    Form 2424 15500 ALL nnX24ddd000-999 All Tax Class
    Form 3520 12310 68 60383ddd000-999 OSPC only
    Form 3520A 12320 42 60382ddd000-999 OSPC only
    Form 3552 Various All nnX51ddd120-138 Assessment without Civil Penalty
    Form 3552 Various All nnX51ddd139nn Assessment. without Civil Pen
    Form 3552 Various All nnX51ddd140-149 Assessment Collection
    Form 3552 Various All nnX51ddd150-159 Assessment Others
    Form 3552 Various All nnX51ddd160-169 *Assessment Form 941M on a Tax Period 201112 or Prior
    Form 4720 13160 50 nn471ddd000-999  
    Form 4720-A 13160 50 nn473ddd100-999  
    Form 5227 13190 37 nn483ddd000-999  
    Form 5330 72860 76 nn435ddd000-599

    Note:

    Use FLC 60 (not 78) for International Forms 5330.

    Non-Remit
    Form 5330 72860 76 *nn435ddd600-995 With Remit
    Form 5466B 15500 All nn977ddd500-699  
    Form 5500-EZ 72840 74 nn031ddd000-699 OSPC
    (200912 and subsequent)
    Form 5500-EZ 72841 74 nn031ddd900-999 OSPC
    (200812 and Prior)
    Form 5558 15560 76 nn404ddd000-499 For Form 5330 (Part III is completed)
    Form 5558 72880 74 nn055ddd100-699 For Form 5500 - Use on ALL upon receipt
    Form 5578 13160 67 nn984ddd000-999  
    Form 5768 15500 67 nn977ddd700-899 OSPC
    Form 7004 11700 12, 08 nn104ddd000-999 Line 1a/1b code is 08, 31 - Do not sort Foreign separately
    Form 7004 11700 05, 06, 42 nn204ddd000-999 Line 1a/1b code is 03 - 07, 09, 10, or 27 - Do not sort Foreign separately
    Form 7004 11700 02, 07, blank nn304ddd000-999 Line 1a/1b code is 11, 12, 16 - 26, 34, or No Code entered - Do not sort Foreign separately
    Form 7004 11700 02 60304ddd400-499 Line 1a/1b code is 15 -OSPC — Sort separately as Foreign.
    Form 7004 11700 Various nn504ddd000-999 Line 1a/1b code is 01, 02 - Do not sort Foreign separately
    Form 8038 13200 46 nn361ddd000-999  
    Form 8038-CP 13210 46 nn388ddd000-999 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.
    Form 8038G 13200 46 nn362ddd000-999  
    Form 8038GC 13200 46 nn372ddd000-999  
    Form 8038T 13200 46 nn374ddd000-999  
    Form 8288 11330 17 60140ddd000-999 International
    Form 8328 13200 46 nn375ddd000-999  
    Form 8453F 12930   nn959ddd000-999  
    Form 8693 16000 48 nn327ddd000-999  
    Form 8703 13250 84 nn301ddd000-999 OSPC
    Form 8752 19000 15 nn223ddd000-999 CSPC/OSPC
    Form 8804 /Form 8805/Form 8813 11340 08 60129ddd000-999 OSPC International
    Form 8823 16300 48 nn328ddd000-999  
    Form 8868 15540 All nn404ddd500-999 OSPC
    Form 8872 16010 49 nn462ddd000-999 OSPC
    Form 8892 15500 51 nn977ddd450-469 Extension for Form 709
    Weekdays/Weekends

    Note:

    The final quarter for processing combined Form 941M returns under monthly filing is the period ending December 31, 2011. Employers must file quarterly Form 941 beginning with the first quarter 2012.*

3.10.73.8.2.1  (01-01-2014)
Form 720 - Quarterly Federal Excise Tax Return

  1. Extracting/Sorting will attach the envelopes and send Form 720 to Batching sorted by Remit/Non-Remit. Batching will date stamp and sort into the following programs. All Form 720 returns must be date stamped.

  2. Always sort Current Quarter from any Prior. Use the following table to further sort to any 5th digit program:

    Note:

    Any "Tax Period Ending" that is 2 years, 9 months or older than the current period should be routed to Statute for clearance.

    Sort Form 720 by: Comments Program Code
    Million Dollar or more Refund   11801
    Other Refunds   11802
    PCOR (Patient Centered Outcome Research Fee) #133 (First line in Part II - Page 2) checked, or
    Both #133 and #136 are checked with no other box(es) checked
    11804
    Medical Device Tax #136 (last line in Part I - Page 2) checked 11809
    Other Taxes Any other box, except #133 or #136 checked, or
    Both #133 and #136 are checked withother box(es) checked
    11808

3.10.73.8.2.2  (01-01-2014)
Form 940 and Form 940EZ – Employer’s Annual Federal Unemployment (FUTA) Tax Return

  1. The following programs will be used to batch Form 940 for SCRIPS processing:

    Batch Type Description Program Number
    Perfect All Others 11140
    Perfect Refund 11141
    Perfect With-Remit/Lockbox 11142
    Imperfect All Others 11145
    Imperfect Refund 11146
    Imperfect With-Remit/Lockbox 11147

  2. Current year, timely filed returns sorted as "Perfect" (without attachments and writing on Page 1):

    1. Place in "stat" boxes or on batch carts.

    2. Establish batches on the Batch Block Tracking System (BBTS) with an estimated count. Allow the number of blocks for each batch to default to the BBTS calculation or enter "1" .

    3. Use route 180, 550, 300, 500, 450, 610.

      Note:

      Returns missing page 1 or page 2 should be sorted as "Imperfects" .

  3. Current year delinquent returns and prior year (2006 revision or later) returns sorted as "Imperfect" :

    1. Place approximately 80 returns into a gusset folder.

    2. Place gusset folder containing returns on a batch cart.

    3. Establish batches on BBTS with an estimated count. Allow the number of blocks for each batch to default to the BBTS calculation or enter "1" .

    4. Use route 180, 210, 550, 300, 500, 450, 610.

  4. Use Program 1110X for all 2005 and prior tax years, U.S. Possession and International (foreign) returns and process via ISRP.

    Note:

    OSPC Only - Form 940PR, Employer’s Annual Federal Employment (FUTA) Tax Return (Puerto Rican Version), U.S. Possession and International (foreign) returns must be batched for ISRP processing.

  5. Batch un-scannable returns for SCRIPS OE Paper processing.

    Note:

    Generally, un-scannable returns come from Post Doc Prep

    1. Sort non-Remit returns into Refund versus No Refund. A refund return can have money amount on the line 15, or "Apply to next return" or "Send a refund" box can be checked.

      Note:

      Returns received for Tax Period 200512 and prior must be processed via ISRP.

    2. Place approximately 50-80 returns into a gusset folder.

    3. Place gusset folder containing returns on a batch cart.

    4. Establish batches on BBTS using the DLN Reference Number specifically set up for SCRIPS OE Paper.

    5. Line through the SCRIPS DLN on the Batch Transmittal.

    6. Manually generate DLNs via BBTS and stamp returns.

    7. The route to be used is 180, 210, 190, 300, 500, 450, 610.

      Note:

      All SCRIPS OE Paper batches must be processed and cleared through BBTS PRIOR to end of year (EOY) processing.

3.10.73.8.2.3  (01-01-2014)
Form 941 – Employer’s Quarterly Federal Tax Return

  1. The following programs will be used to batch the Form 941 for SCRIPS processing:

    Batch Type Description Program Number
    Perfect/Imperfect All Others 11205
    Perfect/Imperfect Refund 11206
    Perfect/Imperfect With-remit/Lockbox 11208

  2. Current quarter, timely filed returns sorted as "Perfect" (without attachments and writing on Page 1):

    1. Place in "stat" boxes or on batch carts.

    2. Establish batches on the Batch Block Tracking System (BBTS) with an estimated count. Allow the number of blocks for each batch to default to the BBTS calculation or enter "1" .

    3. The route to be used is 180, 550, 300, 500, 450, 610.

      Note:

      Returns missing page 1 or page 2 should be sorted as "Imperfects" .

  3. Current quarter delinquent returns and prior quarter (2005 revision or later and quarter ending 200503 and later) returns sorted as "Imperfect" :

    1. Place approximately 80 returns into a gusset folder.

    2. Place gusset folder containing returns on a batch cart.

    3. Establish batches on BBTS with an estimated count. Allow the number of blocks for each batch to default to the BBTS calculation or enter "1" .

    4. The route to be used is 180, 210, 550, 300, 500, 450, 610.

  4. The following programs will be used to batch the following Form 941 (and Form 941PR and Form 941SS) for ISRP processing:

    Tax Year Form Revision Quarter
    2014 Revision All
    2013 Revision All
    2011 and 2012 Revisions All
    2010 Revision 2nd, 3rd, and 4th Quarters

    Note:

    2010 1st Quarter is sorted with Prior Years.

    2010 Revision 1st Quarter 2010 and all Prior Years
    U.S. Possessions OSPC Only
    International (foreign) OSPC Only

    Note:

    Follow local procedures for establishing ISRP batches.

  5. Batch un-scannable returns for SCRIPS OE Paper processing

    Note:

    Generally, un-scannable returns come from Post Doc Prep.

    1. Sort non-Remit returns into Refund versus No Refund. A refund return can have money amount on the following line, or "Apply to next return" or "Send a refund" box can be checked.

      Tax Year Overpayment Line #
      2014, 2013, 2012, 2011, 2010, 2009 15
      2008, 2007, 2006, 2005 13

      Note:

      Returns received for Tax Period 200412 and prior must be processed via ISRP.

    2. In addition to sorting Refund and No Refund, the forms must be sorted by the Tax From revision (and the Quarter, if a 2010 revision). Use the following table to sort for SCRIPS OE Paper processing.

      Tax Form Year
      (and Month of Revision)
      Quarter
      2014 All
      2012 and 2013 All
      2010 2nd, 3rd, or 4th

      Note:

      1st Quarter 2010 is batched with Prior Years.

      2010 (1st Quarter), 2011 Revision, and All Prior 1st Quarter (2010), and
      Any Quarter of a 2011, and all Prior from 2005 Tax Form

    3. Place approximately 50 - 80 returns into a gusset folder.

    4. Place gusset folder containing returns on a batch cart.

    5. Establish batches on BBTS using the DLN Reference Number specifically set up for SCRIPS OE Paper.

    6. Line through the SCRIPS DLN on the Batch Transmittal.

    7. Manually generate DLNs via BBTS and stamp returns.

    8. The route to be used is 180, 210, 190, 300, 500, 450, 610.

      Note:

      All SCRIPS OE Paper batches must be processed and cleared through BBTS PRIOR to end of year (EOY) processing.

3.10.73.8.2.4  (01-01-2012)
Form 1042-T and Form 1042-S (OSPC Only)

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

    1. If Form 1042-T/Form 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 sorts.

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

    8. When Code and 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 Form 1042-S to ISRP.

3.10.73.8.2.5  (01-01-2013)
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 (subsidiary returns). These attachments are subsidiaries and may look like original returns, however they are not processed separately. Do not remove them. Only number the first one as "311" and Blocking Series 500-999.

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

  2. Electronically filed Form 1120 and Form 1120S (MeF) returns that are rejected by the system, fall-out to ERS/Rejects and must be processed as a paper return. Beginning in January 2012, rejected (MeF) Form 1120 returns filed in OSPC were renumbered in ERS/Rejects with FLC 91 and blocking series 960-978, and rejected (MeF) Form 1120S returns were renumbered with FLC 91 and blocking series 900-999. This allows end users to identify that these return were originally filed electronically but were rejected and processed as paper returns.

3.10.73.8.2.6  (01-01-2012)
Form 8453-F (OSPC Only)

  1. Batch "single" Form 8453-F under Program Code 12933; batch the "multiples" (listing attached to a Form) under Program 12930.

  2. If EIN is missing or invalid (less than 10 digits), route to e-Help Desk , M/S 1056 for perfection.

3.10.73.8.3  (02-13-2013)
DLN Assignment for EPMF (OSPC Only)

  1. Use the following for Employee Plans Master File (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
    Form 2636B 72860 64 nn064ddd500-899  
    Form 5500-EZ 72840 74 nn031ddd000-699 200912 and subsequent
    Form 5500-EZ 72841 74 nn031ddd900-999 200812 and Prior
    Form 5558 72880 74 nn077ddd100-699 Approved (Part II completed)

    Note:

    Use the "Approved" Blocking Series for all Forms 5558 filed for Form 5500 (Part II completed) upon receipt. If Code and 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  (03-29-2013)
DLN Assignment for NMF

  1. The acceptable Non Master File (NMF) File Source Codes are:

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

    2. "D" = Area Office

    3. "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
    Form CT-1 75700 71 nn601ddd000-199  
    Form CT-2 75700 72 nn602ddd000-199  
    Form 11C 75700 96 nn603ddd000-399  
    Form 706 75700 53 nn606ddd000-399  
    Form 706A 75700 53 nn684ddd500-524 W/Remit
    Form 706A 75700 53 nn684ddd590-599 Non/Remit
    Form 706D 75700 53 nn684ddd650-679 Non/Remit
    Form 706D 75700 53 nn684ddd680-699 W/Remit
    Form 706 SCH 75700 53 nn685ddd590-599  
    Form 706NA 75700 53 nn605ddd000-399  
    Form 706QDT 75700 53 nn685ddd519-524 W/Remit
    Form 706QDT 75700 53 nn685ddd590-599 Non/Remit
    Form 709 75700 54 nn609ddd000-399  
    Form 720 75700 45 nn630ddd000-999  
    Form 730 75700 97 29613ddd000-399  
    Form 940 75700 80 nn640ddd700-799 Non/Remit
    Form 940 75700 80 nn640ddd800-899 W/Remit
    Form 941 75700 87 nn641ddd000-099  
    Form 941 75700 17 nn641ddd200-299  
    Form 941NMI 75700 17 nn641ddd910-919  
    Form 943 75700 19 nn643ddd000-999  
    Form 990 75700 67 nn690ddd000-299  
    Form 990BL 75700 56 nn688ddd500-599  
    Form 990PF 75700 44 nn691ddd000-299  
    Form 990T 75700 34 nn693ddd000-299  
    Form 1040 75700 20 nn610ddd000-099  
    Form 1040 75700 20 nn610ddd200-299  
    Form 1040NR 75700 20 nn672ddd000-099 Non/Remit
    Form 1040NR 75700 20 nn672ddd600-699 W/Remit
    Form 1040NR 75700 20 nn673ddd000-099 Non/Remit
    Form 1040NR 75700 20 nn673ddd600-699 W/Remit
    Form 1041 75700 21 nn644ddd200-239  
    Form 1041 75700 21 nn644ddd240-249  
    Form 1041 75700 21 nn644ddd250-259  
    Form 1041A 75700 36 nn681ddd000-999  
    Form 1065 75700 35 nn665ddd900-999  
    Form 1066 75700 07 nn660ddd000-399 Prior to 1987
    Form 1120 75700 32 nn620ddd100-199  
    Form 1120 75700 32 nn620ddd200-299  
    Form 1120 75700 32 nn620ddd600-699  
    Form 1120-F 75700 32 nn366ddd000-399  
    Form 1120-FSC 75700 32 nn669ddd000-999  
    Form 1120-DISC 75700 23 nn669ddd300-399  
    Form 1120-IC-DISC 75700 23 nn620ddd200-249 W/Remit
    Form 1120-IC-DISC 75800 23 nn620ddd250-299 Non/Remit
    Form 1120-L 75700 32 nn615ddd000-199  
    Form 1120-L 75700 32 nn615ddd200-299  
    Form 1120-L 75700 32 nn615ddd500-599  
    Form 1120-ND 75700 32 nn620ddd000-099  
    Form 1120S 75700 31 nn620ddd700-799  
    Form 1296 75700   nn647ddd000-999  
    Form 1331 75700 All nn654ddd200-210  
    Form 1331B 75700 All nn654ddd211-219  
    Form 1331C 75700 All nn654ddd220-229  
    Form 2290 75700 93 nn695ddd000-399  
    Form 2438 75700 38 nn686ddd000-999  
    Form 2749 75700 17, 19, 45, 12, and 71 nn654ddd190-198  
    Form 3465 75700 All nn654ddd150-189  
    Form 3465 75700 All nn654ddd250-299  
    Form 3465 75700 All nn654ddd350-399  
    Form 3465 75700 All nn654ddd450-499  
    Form 3465 75700 All nn652ddd550-599  
    Form 3465 75700 All nn654ddd750-799  
    Form 3465 75700 All nn654ddd850-899  
    Form 3870 75700 All nn654ddd150-189  
    Form 3870 75700 All nn654ddd250-299  
    Form 3870 75700 All nn654ddd350-399  
    Form 3870 75700 All nn654ddd450-499  
    Form 3870 75700 All nn654ddd550-599  
    Form 3870 75700 All nn654ddd750-799  
    Form 3870 75700 All nn654ddd850-899  
    Form 4768 75800 53 nn666ddd290-299  
    Form 4768 75800 58 nn628ddd990-999  
    Form 4868 75700 Dependent on Form Based on Form Type With Remit - ANMF
    Form 4868 75800 Dependent on Form Based on Form Type Non-Remit - Index Card
    Form 5227 75700 37 nn683ddd000-399  
    Form 5330 72860 76 nn635ddd000-499 Quick Prompt
    Form 5713 75700 All nn608ddd000-999  
    Form 5734 75700 All nn665ddd000-049  
    Form 5734 75700 All nn665ddd050-099  
    Form 5734 75700 All nn655ddd190-199  
    Form 5734 75700 All nn655ddd420-424  
    Form 5734 75700 All nn655ddd600-949  
    Form 5734 75700 All nn655ddd950-959  
    Form 5734 75700 All nn655ddd960-989  
    Form 5734 75700 All nn655ddd990-999  
    Form 5734 75700 All nn654ddd000-149  
    Form 5734 75700 All nn654ddd230-249  
    Form 5734 75700 All nn654ddd300-349  
    Form 5734 75700 All nn654ddd411-449  
    Form 5734 75700 All nn654ddd500-549  
    Form 5734 75700 All nn654ddd700-749  
    Form 5734 75700 All nn654ddd800-849  
    Form 5734 75700 All nn694ddd600-949  
    Form 5734 75700 All nn664ddd000-999  
    Form 5734 75700   nn647ddd405-409  
    Form 5811 75700 70 nn647ddd000-099  
    Form 6069 75700 57 nn689ddd500-599  
    Form 7004 75700 Various   Part II, Line 1b code is 28, 29, 30, 32, 33, 35, or 36.
    Form 8288 75700 17 nn641ddd300-319 Non/Remit
    Form 8288 75700 17 nn641ddd920-929 W/Remit
    Form 8404 75700 23 nn669ddd600-699  
    Form 8612 75700 89 nn621ddd000-099 Non/Remit
    Form 8612 75700 89 nn621ddd400-499 W/Remit
    Form 8613 75700 14 nn622ddd300-499 Non/Remit
    Form 8613 75700 14 nn622ddd500-999 W/Remit
    Form 8697 75700 69 nn623ddd200-249 Individual
    Form 8697 75700 69 nn623ddd250-299 Estate/Partnership
    Form 8697 75700 69 nn623ddd300-399 Corp/Partnership
    Form 8725 75700 27 nn621ddd000-099 Non/Remit
    Form 8725 75700 27 nn621ddd400-499 W/Remit
    Form 8804 , Form 8813 75700 08 nn629ddd011-999  
    Form 8831 75700 89 nn621ddd000-099 Non/Remit
    Form 8831 75700 89 nn621ddd400-499 W/Remit
    Form 8876 75700 27 nn621ddd400-499  
    Form 8924 75700 41 nn640ddd300-399 Non/Remit
    Form 8924 75700 41 nn640ddd400-499 W/Remit
    Form 8928 75700 41 nn639ddd000-099 Non/Remit
    Form 8928 75700 41 nn639ddd400-499 W/Remit
    Form 9494 75700 45 nn647ddd400-404  
    Form 9494 75700 45 nn647ddd410-414  

3.10.73.8.5  (04-30-2012)
Manual DLN Assignment for IRP Documents

  1. For manually assigned DLNs, use only a Campus code for the File Location Code. DLNs are manually assigned for documents input through ISRP.

  2. Use the following table when numbering IRP documents. The first part of the section is for Form 1042-S and Form 1042-T and the Schedules K-1 associated with the Form 1041, Form 1065, and Form 1120S. The portion following the Note are for paper IRP documents filed in AUSPC and KCSPC.

    FORM PROGRAM DLN COMMENTS
    Form 1041 K-1 44380 nn566ddd800-999 ISRP
    Form 1041 K-1 44380 nn566ddd790-799 SCRIPS OE Paper

    Note:

    Schedule K-1 nn (FLC) will be 06, 11, 13, 22 and 31 for CSPC and 84, 86, 91 and 94 for OSPC.

     
    Form 1042-S 71720 60502ddd000-999 OSPC-Paper Only
    Form 1042-T 71700 60501ddd000-999 OSPC-Paper Only
     
    Form 1065 K-1 44380 nn565ddd800-999 ISRP
    Form 1065 K-1 44380 nn565ddd790-799 SCRIPS OE Paper

    Note:

    Schedule K-1 nn (FLC) will be 06, 11, 13, 22 and 31 for CSPC and 84, 86, 91 and 94 for OSPC,

     
    Form 8027 80310 nn557ddd000-499 CSC
    Form 8851 44370 nn590ddd000-999 OSC
     
    Form 1120S K-1 44380 nn567ddd800-999 ISRP
    Form 1120S K-1 44380 nn567ddd790-799 SCRIPS OE Paper

    Note:

    Schedule K-1 nn (FLC) will be 06, 11, 13, 22 and 31 for CSPC and 84, 86, 91 and 94 for OSPC,

     
    Form 1096 44310 nn569ddd000-999 MFT 69
    Form 1097-BTC 44300 nn550ddd000-999 ISRP
    Form 1097-BTC 44340 nn550ddd000-999 SCRIPS OE Paper
     
    Form 1098 44310 nn581ddd000-999  
    Form 1098-C 44310 nn578ddd000-999  
    Form 1098-E 44300 nn584ddd000-999  

    Note:

    New Form 1098-MAis not to be processed. Route to AUSPC, Stop 6278 for an alpha file.

    Form 1098-T 44300 nn583ddd000-999  
     
    Form 1099-A 44300 nn580ddd000-999  
    Form 1099-B 44300 nn579ddd000-999  
     
    Form 1099-C 44300 nn585ddd000-999  
    Form 1099-CAP 44300 nn573ddd000-999  
    Form 1099-DIV 44300 nn591ddd000-999  
     
    Form 1099-G 44300 nn586ddd000-999  
     
    Form 1099-H 44300 nn571ddd000-999  
    Form 1099-INT 44300 nn592ddd000-999  
    Form 1099-K 44300 nn510ddd000-999  
     
    Form 1099-LTC 44300 nn593ddd000-999  
     
    Form 1099- MISC 44300 nn595ddd000-999  
    Form 1099-OID 44300 nn596ddd000-999  
     
    Form 1099-PATR 44300 nn597ddd000-999  
     
    Form 1099-Q 44300 nn531ddd000-999  
    Form 1099-R 44300 nn598ddd000-999  
     
    Form 1099-S 44300 nn575ddd000-999  
    Form 1099-SA 44300 nn594ddd000-999  
     
    Form 3921 44300 nn525ddd000-999  
    Form 3922 44300 nn526ddd000-999  
     
    Form 5498 44300 nn528ddd000-999  
    Form 5498-ESA 44300 nn572ddd000-999  
    Form 5498-SA 44300 nn527ddd000-999  
     
    Form W-2 44320 nn521ddd000-999  
    Form W-2G 44300 nn532ddd000-999  

    Note:

    IRP Forms' nn (FLC) will be for KCSPC and AUSPC.

  3. AUSPC Only - Use Program Code 44320 for Foreign IRP.

  4. SCRIPS Form 1096, Form 1097 Series, Form 1098 Series, Form 1099 Series and Form 5498 will be processed using Program Code 44340.

3.10.73.8.6  (01-01-2014)
Automated DLN Assignment for MeF, SCRIPS and SFR/IRC 6020(b)

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

    Note:

    Campuses should not use Electronic Filing Location Codes for numbering of paper returns. Procedures are found in IRM 3.12.38.5.11.1(1), DLN Format, for renumbering MeF returns to paper in Rejects. ELF program codes remain for 2014 to take care of any residual work remaining in the pipeline in 2014.

    FORM PROGRAM FLC TAX CLASS
    DOC Code
    BLOCK
    RANGE
    COMMENTS
    Form 720 MeF 11810 26/27 420 000-999 CSPC
    Form 940 MeF 10100 26/27 839 000-999  
    Form 940 MeF 10100 60/78 839 000-499 Foreign or U.S. Possession address
    Form 940 PR MeF 10110 78 839 500-999  
    Form 940 11140 17/31/96 (CSPC)
    29/81/82/83/84 (OSPC)
    840 000-789 SCRIPS 2006 and Subsequent
    Form 940 11100 17/31/38 (CSPC)
    29/81/83/84/85 (OSPC)
    840 950-999 IRC 6020(b) Automated DLN through ASFR (Automated Trust Fund Recovery) program or paper submission
    Form 940/Form 940 PR 11180 35/38
    78
    835 000-999 Legacy XML
    Form 940/Form 940 PR 11180 35/38
    78
    839 000-999 Legacy XML
    Form 941 MeF 10130 26/27 135 000-999  
    Form 941 MeF 10130 26/27 139 000-999  
    Form 941 MeF 10130 60/78 135 000-399  
    Form 941PR MeF 10140 78 135 400-699  
    Form 941SS MeF 10150 78 135 700-999  
    Form 941 11200 17/31/96 (CSPC)
    29/81/82/83/84 (OSPC)
    141 000-789 SCRIPS
    Form 941 11200 17/31/38 (CSPC)
    29/81/83/84/85 (OSPC)
    141 950-999 IRC 6020(b) Automated DLN through ASFR (Automated Trust Fund Recovery) program or paper submission
    Form 941 series 11280 35/38
    60/78
    135 000-999 Legacy XML
    Form 941 series 11280 35/38
    60/78
    139 000-999 Legacy XML
    Form 943 MeF 10170 26/27 143 000-949  
    Form 943 MeF 10170 60/78 143 000-499 Foreign or U.S. Possession address
    Form 943PR MeF 10180 78 143 500-949  
    Form 943 11600 17/31/38 (CSPC)
    29/81/83/84/85 (OSPC)
    143 950-999 IRC 6020(b) Automated DLN through ASFR (Automated Trust Fund Recovery) program or paper submission
    Form 944 /Form 944(SP) 11650 17/31/38 (CSPC)
    29/81/83/84/85 (OSPC)
    149 950-999 IRC 6020(b) Automated DLN through ASFR (Automated Trust Fund Recovery) program or paper submission
    Form 944 MeF 10200 26/27 149 000-999  
    Form 944 MeF Intl 10200 60/78 149 500-999 Foreign or U.S. Possession
    Form 944 11660 35/38 149 000-999 Legacy XML
    Form 944 ELF Intl 11680 60/78 149 000-499 Legacy XML
    Form 945 MeF 10220 26/27 144 000-999  
    Form 945 MeF 10220 60/78 144 000-999 International or U.S. Possession Address
    Form 990 MeF 13310 93/92/88 490 000-999 OSPC
    (2007 Form revision and Prior)
    Form 990 MeF 13380 93/92/88 493 000-999 OSPC
    2008 and later Form revision
    Form 990EZ MeF 13320 93/92/88 409 000-999 OSPC
    (2007 Form revision and Prior)
    Form 990 EZ MeF 13390 93/92/88 492 000-999 OSPC
    2008 and later Form revision
    Form 990PF MeF 13330 93/92/88 491 000-999 OSPC
    Form 990N MeF 13350 93/92/88 489 000-999 OSPC
    Form 990T 13340 93/92 393 000-999 OSPC
    Form 1040 SFR 44630 16/14//64/70/72/75/76/79 210 000-249 "SFR-Coll" Return
    Form 1040 ELF 43140 16/14/80/90/30/32/76/75/70/79 211 000-919 940-969 & 980-989  
    Form 1040 ELF 43140 16/14/80/90/30/32/76/75/70/79 211 920-929 Received with Form 8379
    Form 1040 ELF 43140 16/14/80/90/30/32/76/75/70/79 221 000-999  
    Form 1040 ELF Intl 46440 20 205 950-999 International Address or Form 2555, Form 2555EZ, Form 8833, Form 8891, or Form 8854 is attached
    Form 1040 ELF Intl 46440 21 205 950-999 U.S. Possession address or Form 4563, Form 5074, Form 8689, Form 8898 or Form W-2G is attached
    Form 1040 MeF 46510 20 205 950-999 Foreign Address or Form 2555, Form 2555 EZ, Form 8833, Form 8854 or Form 8891 is attached - Form 1040 will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF Form 1040.
    Form 1040 MeF 46510 21 205 950-999 U.S. Possession Address or Form 4563 , Form 5074 , Form 8689 , Form 499R /Form W-2PR , or Form W-2GU are attached - MeF Form 1040 will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF Form 1040.
    Form 1040A ELF 43150 16/14/80/90/30/32/76/75/70/79 209 000-919
    930-949
     
    Form 1040MeF 43510 16/14/80/90/30/32/76/75/70/79 221 000-999 *Form 1040 MeF will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF Form 1040.
    Form 1040 MeF 43510 16/14/80/90/30/32/76/75/70/79 211 000-919
    940-969
    980-989
    *Form 1040 MeF will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF Form 1040.
    Form 1040 MeF 43510 16/14/80/90/30/32/76/75/70/79 211 920-929 Received with Form 8379 - MeF Form 1040 will use inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF Form 1040
    Form 1040A ELF 46450 20/21 209 950-999 Foreign or U.S. Possession address or with Form W-2GU or Form 8833
    Form 1040A ELF 43150 16/14/80/90/30/32/76/75/70/79 209 920-929 Received with Form 8379
    Form 1040 A MeF 43520 16/14/80/90/30/32/76/75/70/79 209 000-919
    930-999
    MeF Form 1040A will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF
    Form 1040 A MeF 43520 16/14/80/90/30/32/76/75/70/79 209 920-929 Received with Form 8379 - MeF Form 1040A will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF
    Form 1040 A MeF 46520 20 209 950-999 Foreign Address or Form 8833 is attached - MeF Form 1040A will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF
    Form 1040 A MeF 46520 21 209 950-999 U.S. Possession Address - MeF Form 1040A will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF
    Form 1040EZ ELF 43160 16/14/80/90/30/32/76/75/70/79 207 000-919
    930-999
     
    Form 1040 EZ ELF 43160 16/14/30/32/64/70/72/75/76/79 207 920-929 Received with Form 8379
    Form 1040 EZ ELF 46460 20/21 207 950-999 International or U.S. Possession address or with Form 8833 or Form W-2GU
    Form 1040 EZ MeF 43530 16/14/80/90/30/32/76/75/70/79 207 000-919
    930-999
    MeF Form 1040EZ will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF
    Form 1040 EZ MeF 43530 16/14/80/90/30/32/76/75/70/79 207 902-929 Received with Form 8379 - MeF Form 1040EZ will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF
    Form 1040 EZ MeF 46530 20 207 950-99 Foreign Address or Form 8833 is attached - MeF Form 1040EZ will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF
    Form 1040 EZ MeF 46530 21 207 950-999 U.S. Possession Address - MeF Form 1040EZ will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF
    Form 1040 PR ELF 46470 21 227 950-999 U.S. Possession address
    Form 1040 PR MeF 46540 21 227 000-399 U.S. Possession Address - MeF Form 1040PR will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF
    Form 1040 SS ELF 46470 21 226 950-999 U.S. Possession address
    Form 1040 SS MeF 46540 21 226 000-399 U.S. Possession Address - MeF Form 1040SS will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ELF
    Form 1041 MeF 11930 88 236 000-999  
    Form 1041 MeF 11930 60/78 236 000-999 International or U.S. Possession Address
    Form 1041 Sch K-1 MeF 11940 88 566 000-999 Domestic
    Form 1041 ELF 11950 92/93 236 000-999  
    1041-K1 (ELF) 44390 92/93 566 000-999  
    Form 1042 S ELF 71720 29, 81-88 502 000-999  
    Form 1042 T ELF 71700 29 501 000-999  
    Form 1065 ELF 12250 93/92 265 000-999  
    Form 1065 MeF 12210 93/92/88 269 000-999 Domestic
    Form 1065 MeF 12210 60 269 500-599 International
    Form 1065 MeF 12210 78 269 500-599 U.S. Possession
    Form 1065-B MeF 12220 93/88 268 000-999 Domestic
    Form 1065B MeF 12220 60 268 500-599 International
    Form 1065B MeF 12220 78 268 500-599 U.S. Possession
    Form 1065 PTP MeF 12210 93/92/88 267 500-999 Domestic With 3.5% Tax
    Form 1065 K-1 (ELF) 44360 93/92 565 000-999  
    Form 1065 K-1 MeF 14310 93/92/88 520 000-799 Calendar Year
    Form 1065 K-1 MeF 14310 93/92/88 520 800-999 Fiscal Year
    Form 1065-B K-1 MeF 14320 93/92/88 522 800-999 Fiscal Year
    Form 1065-B K-1 MeF 14320 93/92/88 522 000-799 Calendar Year
    Form 1096 44340 All 569 000-999  
    Form 1098 44340 All 581 000-999  
    Form 1098-E 44340 All 584 000-999  
    Form 1041 K-1 44380 06/11/13/22/31 566 000-789 CSPC Only (SCRIPS)
    Form 1041 K-1 44380 84/86/91/94 566 000-789 OSPC Only (SCRIPS)
    Form 1065 K-1 44380 06/11/13/22/31 565 000-789 CSPC Only (SCRIPS)
    Form 1065 K-1 44380 84/86/91/94 565 000-789 OSPC Only (SCRIPS)
    Form 1098-T 44340 All 583 000-999  
    Form 1099-A 44340 All 580 000-999  
    Form 1099-B 44340 All 579 000-999  
    Form 1099-C 44340 All 585 000-999  
    Form 1099-MISC 44340 All 595 000-999  
    Form 1099-OID 44340 All 596 000-999  
    Form 1099-PATR 44340 All 597 000-999  
    Form 1099-Q 44340 All 531 000-999  
    Form 1099-R 44340 All 598 000-999  
    Form 1099-DIV 44340 All 591 000-999  
    Form 1099-G 44340 All 586 000-999  
    Form 1099-INT 44340 All 592 000-999  
    Form 1099-S 44340 All 575 000-999  
    Form 1120 MeF 11520 93/92/88 311 400-498
    500-999
    OSPC Only
    Form 1120 MeF 11520 60 311 500-999 International
    Form 1120 MeF 11520 78 311 500-999 U.S. Possession
    Form 1120 MeF 11520 93/92/88 310 000-978
    OSPC Only
    Form 1120 MeF 11520 60 310 500-978 International
    Form 1120 MeF 11520 78 310 500-978 U.S. Possession
    Form 1120F MeF 11550 93/92 366 600-999 Non Effectively Connected Income, No entry in Section II.
    Form 1120F MeF 11550 60 366 600-999 Non Effectively Connected Income, No entry in Section II - International
    Form 1120F MeF 11550 78 366 600-999 Non Effectively Connected Income, No entry in Section II - U.S. Possession
    Form 1120F MeF 11550 93/92 367 600-999 Effectively Connected Income, Must have an entry in Section II
    Form 1120F MeF 11550 60 367 600-999 Effectively Connected Income, Must have entry in Section II - International
    Form 1120F MeF 11550 78 367 600-999 Effectively Connected Income, Must have entry in Section II - U.S. Possession
    Form 1120 POL MeF 13370 93/92/88 320 090-999 OSPC - IRC 501(c)
    Form 1120 POL MeF 13370 93/92/88 320 000-089 OSPC - All others
    Form 1120S MeF 12110 93/92/88 316 000-999 OSPC
    Form 1120S MeF 12110 60 316 500-599 International
    Form 1120S MeF 12110 78 316 500-599 U.S. Possession
    Form 1120S K-1 MeF 44370 93/92/88 567 000-789 OSPC Only - Calendar return
    Form 1120S K-1 MeF 44370 93/92/88 567 800-999 OSPC Only - Fiscal Year return
    Form 1120S K-1 44380 06/11/13/22/31 567 000-789 CSPC (SCRIPS)
    Form 1120S K-1 44380 84/86/91/94 567 000-789 OSPC (SCRIPS)
    Form 2290 MeF 12340 26/27 495 000-999 CSPC
    Form 2350 MeF 44750 76/75 277 250-299 Austin Only - MeF Form 2350 will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ETD
    Form 2350 MeF 44750 20 277 250-299 Foreign Address - MeF Form 2350 will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ETD
    Form 2350 MeF 44750 21 277 250-299 U.S. Possession Address - MeF Form 2350 will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ETD
    Form 4868 MeF 44720 16/14/80/90/30/32/76/75/70/79 217 000-999 MeF Form 4868 will use Inflated (weekday only) Julian Dates 401-766 to avoid duplicating DLNs with ETD Form 4868
    Form 4868 MeF 44720 20 217 000-999 Foreign Address - MeF Form 4868 will use Inflated (weekday only) Julian Dates 401-766 to avoid duplicating DLNs with ETD Form 4868
    Form 4868 MeF 44720 21 217 000-999 U. S. Possession - MeF Form 4868 will use Inflated Julian Dates 401-766 to avoid duplicating DLNs with ETD Form 4868
    Form 5498 44340 All 528 000-999  
    Form 7004 MeF 11710 93/92/88 104 000-999 Domestic - Extension for Form 1042 and Form 8804
    Form 7004 MeF   60 104 500-999 International - Extension for Form 1042 and Form 8804
    Form 7004 MeF   78 104 500-999 U.S. Possession - Extension for Form 1042 and Form 8804
    Form 7004 MeF 11710 93/92/88 204 000-999 Domestic - Extension for Form 1041, Form 1041N, Form 1041 QFT, Form 1065, Form 1065B, and Form 3520
    Form 7004 MeF 11710 60 204 500-999 International Address - Extension for Form 1041, Form 1041N , Form 1041 QFT, Form 1065, Form 1065B, and Form 3520
    Form 7004 MeF 11710 78 204 500-999 U.S. Possession address - Extension for Form 1041, Form 1041N, Form 1041 QFT, Form 1065, Form 1065B, and Form 3520
    Form 7004 MeF 11710 93/92/88 304 000-099 Domestic - Extension for Form 1066
    Form 7004 MeF 11710 60 304 100-399 International - Extension for Form 1066
    Form 7004 MeF 11710 78 304 100-399 U.S. Possession - Extension for Form 1066
    Form 7004 MeF 11710 93/92/88 304 100-999 Domestic - Extension for Form 1120 Series
    Form 7004 MeF 11710 60 304 500-999
    International - Extension for Form 1120 Series
    Form 7004 MeF 11710 78 304 500-999 U.S. Possession - Extension for Form 1120 Series
    Form 7004 MeF 11710 93/92/88 504 000-999 Domestic - Extension for Form 706GS(T)
    Form 7004Form 7004 MeF 11710 60 504 500-999 International - Extension for Form 706GS(T)
    Form 7004MeF 11710 78 504 500-999 U.S. Possession - Extension for Form 706GS(T)
    Form 8849 MeF 11820 26/27 401 000-999 CSPC
    Form 8868 MeF 15550 93/92/88 404 000-999 OSPC
    Form 8871 ELF 16010 93/92 461 000-999 OSPC
    Form 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, Form 5074, Form 8689, Form 8898, Form 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, Form 2555-EZ, Form 8833, Form 8854, Form 8891 or Foreign Country Address (ELF Only). For MeF, Foreign Address on Form 1040. 20 (International - IMF) N/A

3.10.73.9  (01-01-2014)
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
    AUSPC 18 74
    CSPC 17 31, 38
    FSPC 89 95
    KCSPC 09 41, 45, 46
    OSPC 29 81, 83, 84, 85, 99

  3. DLNs are manually assigned for documents input through ISRP/DIS. DLN assignments are automated on electronic 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, Section 4 lists the Campus and File Location Codes. Only renumber with valid paper FLC for your site. Do not use a MeF or electronic filing FLC for a paper return. The following chart lists electronic FLC for IMF and BMF (Domestic and International):

    BMF e-file FLC BMF e-file International FLC IMF e-file FLC IMF International e-file FLC
    26, 27, 35, 38, 88, 92, 93 60, 78
    See Document 6209, Section 4 Part 3 under
    • A. Electronic File Location Codes, and

    • B. Other than electronic FLC for an explanation of the Blocking Series range to determine if paper or electronic.

    14, 16, 30, 32, 70, 76, 75, 79, 80, 90 20, 21
    (Blocking Series 950-999)

  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
    JP Morgan Chase-Charlotte
    Austin Campus (18)
    Scan (73)
    Non-Scan (75) Overflow
    Scan (50)
    Non-Scan (53)
    US Bank - Cincinnati
    Cincinnati Campus (17)
    Scan (35)
    Non-Scan (31)
    Bank of America - Union City
    Fresno Campus (89)
    Scan (68)
    Non-Scan (94) Overflow
    Scan (15)
    Non-Scan (24)
    US Bank - Cincinnati
    Fresno Campus (89)
    Scan (33)
    Non-Scan (77) Overflow
    Scan (80)
    Non-Scan (90)
    JP Morgan Chase - Louisville
    Kansas City Campus (09)
    Scan (36)
    Non-Scan (39) Overflow
    Scan (40)
    Non-Scan (42)
    Bank of America - Windsor
    Kansas City Campus (09)
    Scan (47)
    Non Scan (48) Overflow
    Scan (37)
    Non-Scan (44)
       
    Bank of America - Windsor
    Ogden Campus (29)
    Scan (91)
    Non-Scan (92)

3.10.73.10  (01-01-2014)
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
    Form 940 201312 01/31/2014 116
    Form 943 201312 01/31/2014 078
    Form 720 201403 04/30/2014 155
    Form 720 201406 07/30/2014 246
    Form 720 201409 10/31/2014 337
    Form 720 201312 01/31/2014 064
    Form 941 201403 04/30/2014 172
    Form 941 201406 07/30/2014 263
    Form 941 201409 10/31/2014 354
    Form 941 201412 01/31/2014 081

3.10.73.11  (01-01-2012)
Controlling DLN Assignments - Form 3539, Block Control Number

  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 and 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. Figure 3.10.73-6 .

      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. 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  (01-01-2012)
Block Selection Control Record - Form 1332, Block Selection Record or Form 1332-SC, Block and Selection Record (SCRIPS)

  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 Planning and Analysis 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 3.10.73-7.

      Note:

      Follow items g and h for BBTS generated Forms 1332.

    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. 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 or Campus Support or a TAC/Field Office that processed remit through RS-PCC.

3.10.73.13  (01-01-2012)
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, re-number the return or document as above and notify the required Accounting section or Data Control.

3.10.73.14  (01-01-2012)
Complete Batch Transmittal Form 9382

  1. BBTS retains an electronic copy of all Form 9382 generated.

    Note:

    Numbering retains a paper copy in the area for one year from processing date.

  2. Blocks deleted before release shall be lined through.

  3. BBTS clerk should select the correct number of copies to print (per Campus needs) of the final Form 9382:

    • One (1) copy for Accounting (optional by site preference)

    • One (1) copy must stay with the work (multiple copies per site preference)

    • One (1) is retained in Numbering

3.10.73.15  (01-01-2012)
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  (01-01-2012)
Manually Preparing Form 2345, Batch transmittal

  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 3.10.73.7.1), you will have to manually prepare a Form 2345 in lieu of the BBTS generated Form 9382.

    Figure 3.10.73-8

    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 W-2G, 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  (01-01-2012)
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 1096 , Form 1097 series, Form 1098 series, Form 1099 series, Form 5498 series, and Form W-2G are processed in AUSPC and KCSPC. Any misdirected IRP documents should be transshipped to one of these sites. Any Form W-3, along with any related Form W-2 submissions should be mailed directly to the Social Security Administration (SSA) at the following address:
    Social Security Administration
    Wilkes-Barre Data Operations Center
    Wilkes-Barre, PA 18769

3.10.73.17.1  (01-01-2012)
Processing Schedule K-1 (CSPC and OSPC Only), Form 1096, Form 1097 (series), Form 1098 (series), Form 1099 (series), Form 3921, Form 3922, Form 5498 (series), and Form W-2G (AUSPC and KCSPC Only)

  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 the routing guides found in the Exhibits in IRM 3.10.72.

    2. Route any remittances accompanying information returns to the Deposit Function. For IMF, make a photocopy of the corresponding Form 1096 to be used as the Source Document and attach to the remittance when forwarding to Payment Perfection. For BMF returns, the entire original tax return and its Schedules K-1 must be routed to Deposit 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 Deposit.

    4. Route any request for receipt acknowledgment, if there is a stamped, self-addressed envelope attached.

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

    6. Ship Form 8809, Application for Extension of Time to File Information Returns, and Form 8508, Request for Waiver From Filing Information Returns Electronically to:
      Internal Revenue Service
      Information Returns Branch
      Attn: Extension of Time Coordinator
      240 Murall Dr., Mail Stop 4360
      Kearneysville, WV 25430

      Note:

      These forms must be routed to MCC within five (5) days of receipt.

  2. Current and Prior Year Form 1098 (series), Form 1099 (series), Form 3921, Form 3922, Form 5498 (series), and Form W-2G that are being transmitted with the Form 1096 are filed in (or transshipped to) either Austin or Kansas City. Schedules K-1 are filed in (or transshipped to) CSPC or OSPC along with the parent return.

3.10.73.17.2  (06-12-2013)
DLN Numbering for ISRP Processing and Manual Numbering of Form 1096, Form 1097 (series), Form 1098 (series), Form 1099 (series), Form 3921, Form 3922, Form 5498 (series), 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).

    Note:

    Enter a batch identifier (Batch ID) equal to the form type on each ISRP IRP batch created.

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

    • Account Type Code

    • Type of return

      Note:

      Schedules K-1 must also be maintained by Tax Year. Refer to IRM 3.0.101 for additional information on Schedule K-1 processing.

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

  4. Number Form 1096 first. Number the Form 1097 (series)Form 1098 (series), Form 1099 (series), Form 3921, Form 3922, Form 5498 (series), and Form W-2G with the DLN assigned to the corresponding Form 1096. Stamp the information returns with the Form 1096 DLN in the lower middle margin of the information return.

    Exception:

    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.

    1. Round this number up to the next 100 (for example, "21526" would be rounded to "21600" ) .

    2. Enter the "rounded number" into the control log as the beginning block and serial number assigned to that block.

    3. Adjust the last five positions on the imprinter to the logged beginning number.

    4. Number the entire block of returns in sequence. Place within the returns in sequence to their block.

    5. Enter into the control log the last block and serial number assigned to the block.

3.10.73.17.3  (01-01-2013)
Blocking Form 1097 (series), Form 1098 (series), Form 1099 (series), Form 3921, Form 3922, Form 5498 (series), 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.

    Exception:

    Single return payer blocks will not have Payer Identifiers attached, but 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  (01-01-2014)
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. CSPC and OSPC - 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 "Year" 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 return payer blocks, enter the serial number, plus one, for the last return in the block.

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

  9. 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 2013, enter "13" not 2013. Do not mix tax years. Check for fiscal year filers according to the tax year in which the fiscal year ended.

  10. 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, Information Returns Processing.

  11. 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  (03-28-2012)
Batching Form 1096, Annual Summary and Transmittal of U.S. Information Returns - ISRP Processing

  1. Block Form 1096 according to the following Account Type Code "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 Form 1096 separate. Form 1096 that transmit 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 Form 1096 in convenient groups and forward for Code and Edit. Annotate on the block folder that these are Form 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"

3.10.73.17.6  (06-12-2013)
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 Code will be used:

    • 69 - Form 1096

  2. After numbering is completed, the Form 1096 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 Form 1096.

3.10.73.17.7  (06-12-2013)
Blocking for ISRP Processing

  1. Form 1096 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, Information Returns Processing 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 Form 1096.

    2. Enter MFT Code "69" on Form 1332for Form 1096.

  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 top right margin of Form 1332 and on all other necessary documents, the appropriate 4 digit tax year.

  7. Forward completed Form 1096 to ISRP.

Exhibit 3.10.73-1 
Lockbox Transmittal Review Log

LOCKBOX DOCUMENT TRANSMITTAL ACKNOWLEDGEMENT LOG SHEET
MONTHLY REVIEW - 2014
MONTH REVIEWER’S NAME DATE COMMENTS
JANUARY      
FEBRUARY      
MARCH      
APRIL      
MAY      
JUNE      
JULY      
AUGUST      
SEPTEMBER      
OCTOBER      
NOVEMBER      
DECEMBER      

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