3.11.10  Revenue Receipts

Manual Transmittal

November 08, 2013

Note: DO NOT REMOVE AND INSERT PAGES OR DISPOSE OF OBSOLETE TRANSMITTALS PRIOR TO JANUARY 1, 2014.

Purpose

(1) This transmits revised IRM 3.11.10, Returns and Documents Analysis - Revenue Receipts.

Material Changes

(1) IRM 3.11.10.1.1 - We deleted all references to the IRM 3.0.273, Administrative Reference Guide, which previously contained general and basic administrative procedures, since this IRM is now obsolete.

(2) IRM 3.11.10.5.2 - Includes revision to text entitled, Taxpayer Identification Number (TIN). Provides information describing the fourth and fifth digits of the ITIN (Individual Taxpayer Identification Number) and IRSN (Internal Revenue Service Number) formats.

(3) IRM 3.11.10.5.10 - Includes revision to text entitled, Designated Payment Code. The Offer in Compromise (DPC 33) application fee was increased from $150.00 to $186.00.

(4) IRM 3.11.10.5.11 - Includes revision to text entitled, Split Refund Indicator (Information Only). Includes expanded list of values (i.e., 4, 5, and 6) for this field.

(5) IRM 3.11.10.8.1 - Includes revision to text entitled, Tax Period. Per request of Learning and Education (L&E), deleted the statement that "it is not necessary to edit a tax period if the document is for a current calendar year" .

(6) IRM 3.11.10.9.1 - Includes revision to text entitled, Name Line. Modifies the instruction to Always underline the second name line (sometimes referred to as "AIL" (Additional Information Line)), i.e., c/o name for editing Forms 1040-ES Without IRS Label.

(7) IRM 3.11.10.9.3 - Includes revision to text entitled, Social Security Number (SSNs). Provides information describing the fourth and fifth digits of the ITIN (Individual Taxpayer Identification Number) and IRSN (Internal Revenue Service Number) formats.

(8) IRM 3.11.10.9.4 - Includes revision to text entitled, Address Editing.

  • Provides information describing international address editing. Includes revised instructions for address editing (Austin Campus only).

  • Provides cross referenced to for further instructions on editing AIL (Additional Information Line), foreign address and country abbreviation.

(9) IRM 3.11.10.10.13 - Updates text entitled, Relationship Tables. We removed the instruction that additional information pertaining to transaction codes, MFT codes, documents codes, etc., can be found in IRM 2.24.1, Information Systems - ADP Systems Code. That IRM is obsolete since April 6, 2006.

(10) Includes revisions to all graphics for Calendar Year 2014: all figures and exhibits were updated throughout the text.

(11) Includes various editorial changes made throughout the text.

Effect on Other Documents

IRM 3.11.10, Revenue Receipts, dated November 16, 2012 (effective January 1, 2013) is superseded.

Audience

These instructions will be used by Document Perfection Operation, Code and Edit Department, when coding and editing revenue receipt documents in preparation for data entry. Wage and Investment (W&I) and Small Business/Self-Employed (SB/SE).

Effective Date

(01-01-2014)


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

3.11.10.1  (01-01-2014)
Revenue Receipts Overview

  1. This Section provides instructions for general processing actions to be taken on input documents.

3.11.10.1.1  (01-01-2014)
Document Perfection

  1. The purpose of Document Perfection is to code and perfect (edit) documents being input to the Automated Data Processing System (ADP) to make them readily adaptable to computer processing and to identify and properly dispose of accompanying attachments.

  2. Generally, it is not the purpose of Document Perfection to mathematically verify or check the validity of the documents being processed. The computer will normally perform this function if the documents are coded and edited as prescribed in the applicable parts of this section.

  3. This manual is your main source of information in coding and editing.

  4. The following manuals or documents may be used as resources:

    • IRM 3.8.44, Campus Deposit Activity

    • IRM 3.8.45, Manual Deposit

    • IRM 3.11.212, Applications for Extension of Time to File

    • IRM 2.3, IDRS Terminal Responses

    • IRM 2.4, IDRS Terminal Input

    • Document 6209, IRS Processing Codes and Information

    • Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers

    • Document 7071-A, BMF Name Control Job Aid - For Use Outside of the Entity Area

    • Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries

3.11.10.1.2  (01-01-2014)
♦Taxpayer Advocate Service♦

  1. Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria) and you can’t resolve the taxpayer’s issue the same day. The definition of “same day” is within 24 hours. “Same day” cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer’s issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance order).

3.11.10.1.2.1  (01-01-2014)
♦TAS Service Level Agreements (SLA)♦

  1. The National Taxpayer Advocate has reached agreements with the commissioners of the Wage and Investment (W&I) Division, Small Business and Self-Employed (SB/SE) Division, Tax Exempt and Government Entities (TE/GE), Criminal Investigation (CI), Appeals and Large Business and International (LB&I), that outline the procedures and responsibilities for the processing of TAS casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as service level agreements (SLAs).

  2. The SLAs contain basic requirements for handling TAS-referred cases, and includes specific actions to take on TAS referrals and specific timeframes for completing those actions. Employees in the business operating divisions will acknowledge receipt and provide the name and phone number of the IRS employee assigned to work the case via Form 3210, Document Transmittal, secure messaging E-mail, facsimile, or by telephone within three (3) workday of receipt of the Form 12412, Operations Assistance Request (OAR). If necessary, the assigned employee/manager will contact the TAS employee and negotiate the completion date in resolving the OAR actions

  3. The SLAs are located at "http://tas.web.irs.gov/" under the heading "Policy/Procedures/Guidance" .

3.11.10.1.2.2  (01-01-2014)
Operations Assistance Request (OAR)

  1. The Taxpayer Advocate Service uses the OAR process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer’s problem. The TAS utilizes Form 12412, Operations Assistance Request, to initiate the OAR process.

  2. EXPEDITE PROCESSING

    • TAS may request and identify on the OAR, cases requiring expedite processing. The Operating Division (OD) or Function Liaison will acknowledge receipt via Form 3210, Document Transmittal, secure messaging E-mail, facsimile, or by telephone within one (1) workday of receipt of the OAR.

    • The OD/Function Liaison will provide TAS the relief determination within 3 workdays from the OAR acknowledgement date.

  3. Non-Expedite Processing

    • If TAS does not request expedite processing, the OD/Function Liaison will acknowledge receipt and provide the name and phone number of the IRS employee assigned to work the case via Form 3210, Document Transmittal, secure messaging E-mail, facsimile, or by telephone within three (3) workday of receipt of the OAR.

    • If necessary, the assigned employee/manager will contact the TAS employee and negotiate the completion date in resolving the OAR actions.

3.11.10.2  (01-01-2014)
Individual/Business Master File On-Line and Return View

  1. Individual/Business/Employee Plans Master File On-Line (IMFOL/BMFOL/EMFOL) and Return View and Business/Employer Returns Transaction File On-Line (RTVUE/BRTVU/ERTVU) provide on-line research of Master File account and return data.

  2. Since Master File does not carry all information available on the Integrated Data Retrieval System (IDRS) screen displays (IDRS notice status, case control information, pending transactions, etc.), it is imperative that IDRS research be initiated before accessing Master File information via IMFOL/BMFOL/EMFOL or RTVUE/BRTVU/ERTVU. Also, IDRS input command codes that will cause a change in Master File data cannot be preceded by the above command codes.

  3. These command codes should be used to research entity and/or tax data which may be available on IDRS. In most cases, the response will appear on the screen in five seconds or less. This will negate the need for MFTRA/ESTAB requests in some cases.

  4. IMFOL/BMFOL/EMFOL (Individual/Business/Employee Plans Master File On-Line) accesses IMF/BMF/EPMF (Individual/Business/Employee Plans Master File) and allows several screen displays based on an input definer code. These will include:

    1. An index screen which shows whether a specific tax period is available on-line or not. The index screen also includes a "balance due" field showing if the account is in debit, credit, or zero balance. (I)

      Note:

      The "(I)" represents "Individual" as in "Individual Master File" , or "IMF" .

    2. A summary screen which displays the information in (4)(a) plus freeze codes and tax module codes. (B)

      Note:

      The "(B)" represents "Business Master File" , or "BMF" .

    3. A screen which shows entity type information (similar to INOLE (Individual On-Line Entity)). (I&B)

      Note:

      The "(I&B)" represents "Individual and Business" as in "Individual and Business Master File(s)" .

    4. A screen which has specific data from the tax account (similar to TXMOD and MFTRA). (I&B)

    5. An adjustment transaction screen which includes detailed information about adjustment transactions input. (I&B)

    6. A vestigial or retention register screen which shows what modules have been moved to the retention register and when for a specific Taxpayer Identification Number (TIN). (I&B)

    7. A posted Transaction Code (TC) 150/154 screen which displays posted data for a specific TIN/MFT and tax period. (I&B&E)

    8. A status history screen which includes extension to file data. (I&B)

    9. An entity Federal Tax Deposit (FTD) screen which displays FTD information for a specific TIN/MFT and tax period. (B)

    10. A last period satisfied screen which displays general tax data for last period satisfied for a specific TIN. (B)

    11. An exempt organization screen which displays exempt organization data for a specific TIN/MFT and period. (B)

    12. A Return CAWR screen which displays Combined Annual Wage Reporting (CAWR) information for a specific TIN/MFT and tax period. (B)

    13. An audit history screen which displays any previous audit information for a specific TIN/MFT and tax period. (B)

    14. A help screen which displays information to assist in using IMFOL/BMFOL. (I&B)

  5. RTVUE (Return View) accesses the Return Transaction File (RTF). It contains all edited, transcribed, and error corrected data from data entry lines of Form 1040 series returns and related forms and scheduled files in the current processing year (PY) including late filed returns and two prior years. This command code requires a definer to access a particular screen and has a summary screen for each return.

  6. BRTVU, with definers, is used to access data that was computer generated and/or transcribed to individual line items from BMF returns and related forms/schedules.

  7. ERTVU, with definers, is used to access data that was computer generated and/or transcribed to individual line items from the Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, TC 154 (prior to January 2001).

  8. For further explanation of the screen displays and applicable definer codes, refer to IRM 2.3, IDRS Terminal Responses, and IRM 2.4, IDRS Terminal Input.

3.11.10.2.1  (01-01-2014)
CADE 2 / IMF Daily Processing

  1. The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.

    Note:

    The CADE Master File, as it existed from 2004 – 2011, retired at the end of 201152.

  2. The CADE 2 solution is comprised of several components, to modernize the IRS to a daily processing environment with several Transition States.

    Note:

    This version of the IRM will only provide information related the Transition State 1, which deployed in January 2012. Additional information on Transition State 2 and the Target State phases will be provided in the later revisions of the IRM, when the solutions are implemented.

  3. Accelerated IMF – All Individual taxpayers account transactions being processed weekly by IMF (on Thursday) with new cycle definitions and accelerated refund and notice issuance. The new cycles are:

    1. Campus Cycle – Thursday – Wednesday

    2. Master File Processing – Friday – Thursday

    3. Notice Review Saturday – Monday (8+ days)

    4. Unpostables – New available Tuesday; Closing Tuesday

      Note:

      New cycles are not limited to IMF Sites. BMF sites will also have the new campus cycle.

  4. IMF transactions posting timeframes are outlined as follows:

    1. Daily transactions directed to a daily account are expected to post daily with daily processing. Transactions will be viewable using CFOL command codes the second day after campus input. Transactions will be viewable on IDRS command codes the third day after campus input.

    2. Weekly transactions directed to a daily account are expected to post with the weekly processing run on Thursday and may result in the account type changing to Weekly.

    3. Daily and Weekly transactions directed to a Weekly account are expected to post with the weekly processing on Thursday.

      Note:

      For items b and c, transactions will be viewable using Corporate Files On-Line (CFOL) command codes on the Saturday following the Thursday processing run. Transactions will be viewable on IDRS command codes Monday following the Thursday processing run.

  5. BMF transaction posting timeframes are outlined as follows:

    1. Transactions will be viewable using CFOL command codes on Saturday following the weekly Master File processing run on Thursday.

    2. Transactions will be viewable as posted transactions using IDRS command codes on Monday following the weekly Master File processing run on Thursday.

      Note:

      With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday.

  6. IMF cycle posting dates will reflect a format of "YYYYCCDD" . "YYYY" will indicate the year. "CC" will indicate the posting cycle. For IMF transactions, the following values for "DD" are defined:

    1. 01 = Friday

    2. 02 = Monday

    3. 03 = Tuesday

    4. 04 = Wednesday

    5. 05 = Thursday

      Note:

      BMF cycle posting dates on BMFOL will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle. BMF cycle posting dates in TXMOD will reflect a format of YYYYCCDD. The DD value will be 08.

3.11.10.3  (01-01-2014)
Electronic Federal Tax Payment System (EFTPS) Payment Indicator

  1. Some business taxpayers are required to make their federal tax deposits electronically. The EFTPS Payment Indicator is generated on electronic payments to prevent assessment of a 10 percent penalty.

  2. Individual taxpayers can pay taxes electronically by direct debit (automatic withdrawal) or credit card. An EFTPS Indicator is also generated for these payments.

  3. Enter the EFTPS Payment Indicator on any electronic payment that is being re-input or transferred on a paper document.

  4. Enter "1" in the lower right corner of any revenue receipts document for a payment that was originally processed electronically. Electronic payments can be identified from the original Document Locator Number (DLN) or other information on the source document.

    1. EFTPS payments are numbered with File Location Code (FLC) 81 and Document Code 19. Each EFTPS payment will include a 15-digit Electronic Federal Tax (EFT) number, or 17-digits with a leading "29" .

      Note:

      EFTPS payments prior to July 1, 2005, may have FLC 71 or 72.

    2. Taxlink payments are numbered with file location code 65, document code 97.

    3. FedTax payments are numbered with file location code 16, document code 19.

3.11.10.4  (01-01-2014)
General Editing Guidelines—Error Resolution System (ERS) Coding

  1. The Document Perfection tax examiner will have the first opportunity to identify a document having a problem which requires correspondence, research or other action in order to make the return processable.

  2. The tax examiner will determine the kind of action required and assign an ERS Action Code to the document. This code will indicate whether correspondence, research, or some other type of action is needed. See (7) for a list of ERS Action Codes.

  3. Enter the ERS Action Code in the bottom left margin of the document, preceded by the letters "AC." (See Figure 3.11.10-1.)

    Figure 3.11.10-1

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

    ERS Action Code 320 Entered In Bottom Left Margin

  4. For routing within the campus (in-house research), each action code will generally be sufficient with no further explanations. For "other research" , a note of explanation will need to be attached to the return.

  5. The action code assigned by Document Perfection will be transcribed into the record of the input document. The presence of a valid action code will place the record in the suspense inventory, either workable or unworkable.

  6. Only one action code may be assigned at a time to a record. The priority of the action codes will be 310, 320, 4XX, 6XX, 3XX, 2XX.

  7. The following is a complete list of ERS Action Codes. Determine the action code by the description, not by the length of the suspense period.



    Action Code and
    Description
    Workday
    Suspense
    Period


    Function Used In
    001 Input Document 0 EC
    211 First Correspondence 40 CE, EC, S
    212 Second Correspondence 25 CE, EC, S
    213 Correspondence Other Than Taxpayer 40 CE, EC, S
    215 International Correspondence (ACI) 45 CE, EC, S
    225 Signature Only - Regular Correspondence 40 CE, EC, S
    226 Signature Only - International Correspondence 45 CE, EC, S
    310 Statute Control 10 CE, EC, S
    320 Entity Control 10 CE, EC, S
    331 Protest Review 3 CE, EC
    332 QRDT Review 3 CE, EC
    333 Prompt Audit 10 CE, EC, S
    334 Joint Committee 10 CE, EC, S
    335 Protest Case 10 CE, EC, S
    336 QRDT Case 10 CE, EC, S
    337 Other CID 10 CE, EC, S
    341 Manual Refund 10 CE, EC, S
    342 Credit Verification 10 CE, EC, S
    343 Other Accounting 10 CE, EC, S
    344 Manual Refund by ERS 0 EC
    351 TIN Research 0 EC, S
    352 Name Research 3 CE, EC, S
    353 Address Research 3 CE, EC, S
    354 Filing Requirements Research 3 CE, EC, S
    355 Other MFTRA Research 3 CE, EC, S
    360 Other In-House Research 10 CE, EC, S
    383 1040EZ Audit Code 0 CE
    410 Technical Assistance 0 EC
    420 Management Suspense—A 5 CE, EC, S
    430 Management Suspense—B 10 CE, EC, S
    440 Management Suspense—C 15 CE, EC, S
    450 Management Suspense—D 20 CE, EC, S
    460 Management Suspense—E 25 CE, EC, S
    480 Early Filed Return 150 CE, EC, S
    490 System Problem 5 EC, S
    510 Missing Document 0 CE
    511 Missing Document 1st Suspense 25 EC, S
    512 Missing Document 2nd Suspense 20 S
    513 Missing Document 3rd Suspense 20 S
    515 Missing Document Short Term 5 EC, S
    550 Mag. Tape Attachment 0 CE
    551 Mag. Tape Inconsistent Data 0 CE
    610 Renumber 0 CE, EC
    611 Remittance Renumber 0 S
    620 NMF/Non-ADP 0 CE, EC
    630 Reinput 0 EC
    640 Void 0 CE, EC
    650 International (Foreign) 0 CE, EC
    CE = Code & Edit
    S = Suspense Correction
    EC = Error Correction

3.11.10.5  (01-01-2014)
Document Perfection General Instructions

  1. All Revenue Receipt Documents must contain a Name Control, TIN, tax period, MFT Code, TC, transaction date, and transaction amount.

    Note:

    MFTs 46, 74, 75, 84, 85 and 86 must contain a plan/report number.

  2. These documents may also contain a secondary TC, secondary transaction amount, tertiary (third) TC, and a tertiary transaction amount.

3.11.10.5.1  (01-01-2014)
Name Control/Check Digits

  1. The check digits consist of two alpha characters present on an IRS preprinted label or an IRS computer generated notice. (See Figure 3.11.10-2.)

    Figure 3.11.10-2

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    Check Digits On IRS Preprinted Label

  2. They are printed to the immediate left or right of the TIN with the exception of Form 4907, TDA/Taxpayer Delinquent Account, where they appear in the general entity area. (See Figure 3.11.10-3.)

    Figure 3.11.10-3

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    Check Digits On Form 4907 (located in entity area)

    1. Underline the check digits if present.

      Exception:

      Circle out the check digits if the taxpayer identification number has been altered. In that case, underline the Name Control.

    2. If check digits are not present, underline the Name Control using the following general procedures. Refer to Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers, or Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area, for the specific Name Control procedures.

      Note:

      See IRM 3.11.10.8.2, Editing of Form 1040-ES With IRS Label, for Form 1040-ES instructions.

  3. The Name Control consists of no more than four characters and is underlined if no check digits are present. (See Figure 3.11.10-4.)

    Figure 3.11.10-4

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

    Underlined Name Control (No Check Digits Present)

  4. The valid characters for the Name Control are alpha, numeric, ampersand (&), hyphen (-), and blank.

  5. If the document is IMF, or BMF MFT 13, 17, 51, 52, 58, 63, 76, or 78 with a Social Security Number (SSN): (See Figure 3.11.10-5.)

    1. The first character of the Name Control must be alphabetic.

    2. The remaining characters may be alpha, hyphen, ampersand or blank.

    3. The Name Control can have less, but no more than, four characters. Blanks may be present only at the end of the Name Control.

    Figure 3.11.10-5

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

    Individual Name Control

  6. If the document is BMF with an EIN:

    1. The first character may be alpha or numeric.

    2. The remaining characters may be alpha, numeric, hyphen, ampersand, or blank.

    3. The Name Control can have less, but no more than, four characters. Blanks may be present only at the end of the Name Control. (See Figure 3.11.10-6.)

      Reminder:

      BMF MFT 13, 17, 51, 52, 58, 63, 76, or 78 may contain an SSN.

    Figure 3.11.10-6

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

    Business Name Control

  7. If a name is not present or the Name Control cannot be determined, check attachments for a valid name/Name Control. If a Name Control cannot be determined, edit the document with Action Code 320.

3.11.10.5.2  (01-01-2014)
Taxpayer Identification Number (TIN)

  1. The TIN consists of nine digits and must be present.

  2. If the TIN is an Employer Identification Number (EIN):

    1. It cannot be all zeros (0) or all nines (9).

    2. The first two digits cannot be 07–09, 17–19, 28–29, 49, or 89. (See Figure 3.11.10-7.)

    Figure 3.11.10-7

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

    Employer Identification Number

  3. If the TIN is a Social Security Number (SSN), XXX-XX-XXXX format;

    1. It can not be all zeros (0), or all nines (9).

    2. Valid range for the first three digits are 001–899.

    3. If the primary SSN begins with a "9" (in an SSN format) this is an indication of a temporally assigned:
      i. ITIN - the 4th and 5th digit for an ITIN will range between 70-88, 90-92 or 94-99; or
      ii. IRS Number (IRSN) - the 4th and 5th digit for an IRSN will be 06, 09, 10, 18, 39 or 89, depending on the campus that issued it.

    4. If the BMF MFT is 13, 17, 58, 63, 76 or 78, edit with TIN-Type Indicator "0" following the TIN/SSN.

      Note:

      MFTs 13, 17 and 76 can have an EIN or SSN.

    5. If the TIN is missing or invalid, search the document and attachments for another TIN. If found edit it in the proper position for transcription.

    6. If there is no valid TIN present, edit Action Code 320.

  4. Special to Secondary (or, Spouse) Social Security Number (SSSN) Only:

    1. It can not be all zeros (0), or all nines (9).

    2. Valid range for the first three digits are 001–899.

      Exception:

      The SSSN cannot contain either "666" or "000" in the first three digits (i.e., Positions 1 through 3).

    3. The SSSN cannot contain "00" in Positions 4 through 5.

    4. The SSSN cannot contain "0000" in Positions 6 through 9.

    5. If the TIN is missing or invalid, search the document and attachments for another TIN. If found edit it in the proper position for transcription.

    6. If there is no valid TIN present, edit Action Code 320.

3.11.10.5.3  (01-01-2014)
Tax Period

  1. The tax period is a six digit element representing the year and month in which the tax period ended, in most cases.

  2. When it requires editing, it is edited in YYMM format.

  3. It is not necessary to edit a tax period if the document is for the current calendar year. (See Figure 3.11.10-8.)

    Figure 3.11.10-8

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    Current Calendar Year—No Editing Necessary

  4. It is necessary to edit a tax period for all fiscal and prior year documents. (See Figure 3.11.10-9.)

    Figure 3.11.10-9

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    Fiscal Year Editing

  5. In addition, the following specific topics are discussed in this section.

    1. Editing a Calendar Year. See IRM 3.11.10.5.3.1 for further information.

    2. Editing a Fiscal Year. See IRM 3.11.10.5.3.2 for further information.

    3. Editing a Prior Year. See IRM 3.11.10.5.3.3 for further information.

    4. Special Instructions (BMF). See IRM 3.11.10.5.3.4 for further information.

3.11.10.5.3.1  (01-01-2014)
Editing a Calendar Year

  1. If the document is for other than a current calendar year, edit the year and month in YYMM format to the right of the tax year designation in the top center of the form, or in the applicable area. (See Figure 3.11.10-10.)

    Figure 3.11.10-10

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    Non-Current Calendar Year Editing

  2. Unless it is clearly stated, all voucher forms should be considered for the current processing period.

3.11.10.5.3.2  (01-01-2014)
Editing a Fiscal Year

  1. A fiscal year is 12 full months ending in the last day of any month other than December. Edit the month and year in YYMM format on all fiscal year documents.

  2. Form 1041-ES, Estimated Income Tax for Estates and Trusts, payments are made on a quarterly basis for a calendar year. Therefore, do not edit this form for a month ending in 04 (due April 15), 06 (due June 16), or 09 (due September 15), the months these payments are due, unless specifically stated. (See Figure 3.11.10-11.)

    Figure 3.11.10-11

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

    Current Quarter Ending—Do Not Edit

3.11.10.5.3.3  (01-01-2014)
Editing a Prior Year

  1. A document is considered a prior year if the tax period is eight months or more prior to the current date.

  2. Edit the prior year tax period on a document unless it is a pre-ADP tax period which must be processed as Non Master File (NMF). See (3) below.

  3. Pre-ADP tax periods are:

    1. IMF — prior to 196212.

      Exception:

      For MFT 29 or 55, Pre-ADP tax periods are prior to 197512.

    2. BMF — prior to 196112.

      Exception:


      MFT 08 — prior to 200412.
      MFT 13 — prior to 198012.
      MFT 14 — prior to 200612.
      MFT 16 — prior to 199412.
      MFT 17 — prior to 200512.
      MFT 40 — prior to 200401.
      MFT 46 — prior to 198412.
      MFT 49 — prior to 200602.
      MFT 74 — prior to 199101.
      MFT 76 — prior to 198412
      MFT 84 — prior to 200712
      MFT 85 — prior to 200902.
      MFT 86 — prior to 200812.

  4. If the tax period is Pre-ADP, edit Action Code 620 on the bottom left margin. (See Figure 3.11.10-12.)

    Figure 3.11.10-12

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

    Action Code 620 Edited—Pre-ADP Tax Period

3.11.10.5.3.4  (01-01-2014)
Special Instructions (BMF)

  1. On MFT 51 (709) documents, the returns for 1971 through 1981 have a fiscal month ending of 03, 06, 09 and 12. For calendar year 1970 and prior and 1982 and later, the month is always 12.

  2. On MFT 09 (CT–1), tax periods from 196203 through 197512 must have a fiscal month ending of 03, 06, 09, or 12. On documents for 1976 and later, the ending month must be 12.

  3. On MFT 05 (1041), TC 660 (Estimated Tax Payment, Form 1041-ES) requires a tax period of 198712 or later. Any other TC with MFT 05 requires a tax period of 196112 or later.

  4. On MFT 08 (Form 8804 and Form 8813) the tax period cannot be earlier than 200412.

  5. On MFT 13 (Form 8278) the tax period cannot be earlier than 198012.

  6. On MFT 14 (Form 944) the tax period cannot be earlier than 200612.

  7. On MFT 15 (Form 8752) the tax period cannot be earlier than 199012.

  8. On MFT 16 (Form 945) the tax period cannot be earlier than 199412.

  9. On MFT 17 (Form 8288) the tax period cannot be earlier than 200512.

  10. On MFT 40 (Form 8849 ) the tax period cannot be earlier than 200401.

  11. On MFT 46:

    • For Form 8038 and Form 8328, the tax period cannot be earlier than 198412.

    • For Form 8038-CP, the tax period cannot be earlier than 200902 (specifically, 02/17/2009).

  12. On MFT 49 (Form 8872 assessments) the tax period cannot be earlier than 200602.

  13. On MFT 74 (Form 5500 assessments) the tax period cannot be earlier than 199101.

  14. On MFT 76 (Form 5330) the tax period cannot be earlier than 198412.

  15. On MFT 84 (Form 8703) the tax period cannot be earlier than 200712.

  16. On MFT 85 (Form 8038-B assessments) the tax period cannot be earlier than 200902.

  17. On MFT 86 (Form 8038-TC assessments) the tax period cannot be earlier than 201003.

3.11.10.5.4  (01-01-2014)
Master File Tax Account Codes (MFT)

  1. The MFT is a two-digit code which is normally preprinted or manually entered during the preparation of in-house documents. (See Figure 3.11.10-13.)

    1. The valid MFT codes for IMF are 29, 30, 31 and 55.

    2. The valid MFT codes for BMF are 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 33, 34, 36, 37, 40, 44, 46, 49, 50, 51, 52, 58, 60, 61, 62, 63, 64, 67, 74, 75, 76, 77, 78, 85, and 86.

    Figure 3.11.10-13

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

    Master File Tax Account (MFT) Code

  2. The MFT code must be compatible with the TC and the document code (from the DLN). See Exhibit 3.11.10-2 for compatible document codes and MFT codes, and Exhibit 3.11.10-3 for compatible TCs and MFT codes.

  3. Underline the correct MFT. Do not underline any NMF cross reference MFT codes.

  4. If the MFT code is "05" or "06" there must be a "05" or "06" in the upper right corner of the Form 813, Document Register, date box or in the upper right corner of the Form 3893, Re-Entry Document Control.

  5. MFTs 51 and 52 are valid for tax class 5, doc codes 17, 18, 19, 24, and 87.

  6. If the control document has been renumbered, the MFT must be compatible to the new DLN. See Exhibit 3.11.10-3. Edit the proper MFT.

  7. If the MFT code is not present on the control document, enter the MFT from the first document in the block.

3.11.10.5.5  (01-01-2014)
Plan/Report Number

  1. A Plan/Report Number consists of three digits and must be present if the MFT is 46, 74, 75, 76, 84, 85 or 86. The Plan/Report Number must be edited near the MFT block. If a Plan/Report number is not present, check attachments. See Figure 3.11.10-14.

    Figure 3.11.10-14

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    Plan/Report Number With MFT 76

3.11.10.5.6  (01-01-2014)
Transaction (Received) Date

  1. The transaction date must always be present on a Revenue Receipt document.

  2. If there is no transaction date stamped or edited on the document, search the document for a postmarked envelope or any other indication of a transaction date. (See Figure 3.11.10-15.)

    Note:

    If both U.S. Postal Service and private meter marks are present, honor the U.S. Postal Service marks.

    Figure 3.11.10-15

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

    Edited Postmark Date As Transaction Date

    1. If a valid transaction date is located on an attachment, edit in MMDDYY format onto the document.

    2. If a valid transaction date cannot be located, edit onto the document in MMDDYY format, the DLN Julian Date. (See Figure 3.11.10-16.) See Exhibit 3.11.10-4, Julian Date Calendar, Perpetual and Leap Year, to determine the Julian Date.

    3. If a document has multiple stamped dates, the earliest stamped date is to be used.

    Figure 3.11.10-16

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

    Edited DLN Julian Date As Transaction Date

  3. For International BMF tax due notice documents (PSC only)—edit as the transaction date, the stamped received date minus one month, or the notice date, whichever is later.

    Example:

    If the document is stamped 5-31-2014 and the notice date is 4-15-2014, circle the 5-31-2014 date and edit 041514. If the document has a stamped date of 5-31-2014 and the notice date is 5-16-2014, circle the 5-31-2014 date and edit 051614.

3.11.10.5.7  (01-01-2014)
Transaction Codes (TCs)

  1. Most documents contain only a single three digit transaction code (TC). However, the program permits up to three transactions, with their specific codes, to be input simultaneously from the same source document.

  2. The TCs are identified as the primary, secondary, or tertiary (third) TCs.

    1. The primary TC is used for all single transactions and can be either a debit or a credit. (See Figure 3.11.10-17.)

      Figure 3.11.10-17

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      Primary TC and Primary Transaction Amount

    2. The secondary TC is usually an adjustment such as penalty or interest. A secondary TC is sometimes used without a secondary transaction amount to signify a status code. (See Figure 3.11.10-18.)

      Figure 3.11.10-18

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

      Secondary TC Without A Secondary Transaction Amount

    3. The tertiary (third) TC is a payment, adjustment, credit transfer or reversal. (See Figure 3.11.10-19.) A zero amount in the tertiary transaction amount is not valid. The tertiary TC is not valid on the Individual Retirement Account File (IRAF).

    Figure 3.11.10-19

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

    Tertiary TC With Tertiary Transaction Amount

  3. Amounts in the primary and tertiary (third) fields must equal the amount listed on the Form 813 in green pencil. The secondary amount should appear on the Form 813 enclosed in brackets beside the debit or credit amount. The total of all secondary TCs should be enclosed in brackets on the total line of the Form 813. If the secondary amount total is not listed on the Form 813, you must edit it. However, do not change the block total for the primary and tertiary (third) amounts, under any circumstances.

  4. The maximum number of transactions that may be coded on a single input document is two (2) credits and one (1) debit. Documents coded with more than two credit transactions and one debit transaction must be rejected from processing. Edit Action Code "360" in the bottom margin of the document, preceded by the letters "AC" . Attach Form 4227, Intra-SC Reject or Routing Slip, to the document and notate the presence of more than the number of TCs permitted.

3.11.10.5.8  (01-01-2014)
Special Conditions—Transaction Codes (TCs)

  1. If the block header on the Form 813 Transaction Code Field contains TC 840, all the documents in the block must contain a Primary TC 840, or vice versa. (See Figure 3.11.10-20.)

    Figure 3.11.10-20

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

    Primary TC 840 Must Match Form 813 Block Header TC

  2. TCs 400, 721, 840 and 843 are valid only as primary TCs.

  3. Only TC 170, 180, 200, 270, 280, 340, 360, 460, 472, 570, 770, and 772 are valid as secondary TCs and may not be used as primary or tertiary TCs.

    1. TC 770 is only valid when the primary TC is 721, 722, 832, or 840.

    2. TC 772 is valid only with primary TC 720.

    3. A secondary TC of 280 is valid only when the primary TC is 611, 621, 641, 661, 671, 681, 691, or 721.

    4. A secondary TC of 340 is only valid when the primary TC is 670.

    5. A secondary TC of 460 is only valid when the primary TC is 670, the MFT is 51, and the tax period ends in 12.

  4. For MFT 29, Doc Code 45 is not valid with TC 280: Doc Code 48 is not valid with TC 570.

  5. Secondary TC 460 is valid only with primary TC 670 with a Doc Code of 17. The associated transaction amount must always be blank. The Area Office Code cannot be 66 or 98, and the transaction date cannot be later than 04–22–XX (current year).

3.11.10.5.9  (01-01-2014)
Special Conditions—Transaction Amounts

  1. Only zero (0) transaction amount is valid for primary TC 400.

  2. Secondary TC 170, 180, 270, 280, 460, 472, 550, 570 and 770 are valid with a zero transaction amount. All other secondary TCs must have a transaction amount other than zero (0).

  3. If a tertiary TC is present, there must be a tertiary transaction amount. Zero is not valid as a tertiary transaction amount.

3.11.10.5.10  (01-01-2014)
Designated Payment Code

  1. A Designated Payment Code (DPC) is used with input of TCs 640, 670, 680, 690, 694 and 700. If these TCs are input, the DPC will be coded as follows:

    • TC 640, DPC must be 00, 01, 02, 12, 29, or 99.

    • TC 670, DPC must be 00 through 11, 26, 29, or 99.

    • TC 680, DPC must be 00, 01, 03, 06, 07, 26, or 99.

    • TC 690, DPC must be 00, 01, 03, 06, 07, 09, 26, or 99.

    • TC 694, DPC must be 00, 01, 03, 06 or 07.

    • TC 700, DPC must be 00 or 06.

  2. DPCs 01 and 02 may only be input when MFT is 01, 03, 09, 11, 12, 16 or 55.

  3. DPC 13 is valid only with MFT 30 for tax periods 199312 through 199411.

  4. DPC 26 may only be input when MFT is 31 and TCs are 670, 680, or 690.

  5. DPC 29 may only be input when MFT is 13 or 55 and TCs are 640 or 670.

  6. DPC 31 may only be input when MFT is 31.

  7. DPCs 49, 50 and 51 are valid with MFT 13 (BMF) for tax period XXXX12 and with MFT 55 (IMF) for tax period XXXX01.

  8. The following DPCs are valid for revenue receipt processing:

    DPC MEANING
    00 Designated payment indicator is not present on posting voucher.
    01 Non-Trust Fund - Payment is to be applied first to the non-trust fund portion of the tax.
    02 Trust Fund - Payment is to be applied first to the trust fund portion of the tax.
    03 Bankruptcy, undesignated payment (undesignated bankruptcy payment).
    04 Levied on state income tax refund (State Income Tax Levy Program (SITLP)) (prior to 07/22/1998).
    05 Notice of levy (Other levy proceeds).
    06 Seizure and sale.
    07 Federal tax lien.
    08 Suits (Non-Bankruptcy).
    09 Offer in compromise.
    10 Installment agreement (Manually Monitored Installment Agreements).
    11 Bankruptcy, designated to trust fund.
    12 Cash bond credit (allowed with TC 640 only)
    13 Payment in response to reminder notice, OBRA 1993. ("OBRA" is the acronym for "Omnibus Budget Reconciliation Act of 1993" .)
    14 Authorization given by taxpayer to apply payment ("CSED expired, taxpayer authorized payment" ). ("CSED" is the acronym for "Collection Statute Expiration Date" .)
    15 Payments caused by Form 8519.
    16 Federal EFT levy payment.

    Note:

    "EFT" is "Electronic Funds Transfer" .

    17 Federal EFT payroll deduction installment agreement payment.
    18 Federal Payment Levy Program (FPLP) payment for the Primary TIN. Payments are received electronically (via EFTPS) from Financial Management Service (FMS).
    19 FPLP payment for the Secondary TIN. Payments are received electronically (via EFTPS) from FMS.
    20 State Income Tax Levy Program (SITLP) receipt - systemically applied
    21 SITLP receipt (used exclusively for manually applied payments).
    22 Alaska Permanent Fund Dividend Levy Program (AKPFD) receipt - systemically applied
    23 AKPFD receipt (used exclusively for manually applied payments).
    24 Payment received with an amended return.
    26 "Court Ordered Criminal Restitution Payments"
    29 "Return Preparer Penalties"
    31 Exclude payment from systemic cross-reference processing to allow treatment of each spouse differently on a joint return.
    33 Offer in Compromise $186.00 application fee
    34 Offer in Compromise 20% lump sum/initial periodic payment.
    35 Offer in Compromise subsequent payments made during the offer investigation.
    47 Installment Agreement Reduced Origination User Fee (Installment Agreement Origination Fee reduced for low income taxpayer)
    48 Direct Debit Reduced Origination User Fee (Installment Agreement Direct Debit User Fee reduced for low income taxpayer).
    49 Direct Debit Installment Agreement (DDIA) Origination User Fee.
    50 Installment Agreement Origination User Fee (IAUF).
    51 Installment Agreement Restructured User Fee (IAUF), reinstated.
    52 Reserved for Collection
    53 Discharges
    55 Subordinations
    56 Withdrawals
    57 JUD Foreclosures; NONJUD Foreclosures

    Note:

    Clarification provided at reviewer's request: "JUD" is "Judicial" ; "NONJUD" is "Non-judicial" .

    58 Redemptions; Release of Right of Redemptions
    59 706 Liens; Decedent Estate POCs (Points of Contact)
    99 Miscellaneous payment other than above

3.11.10.5.11  (01-01-2014)
Split Refund Indicator (Information Only)

  1. IMPORTANT: This reference was included pursuant to campus examiners' request for a text description. The edited Split Refund Indicator (SRI) is displayed on the Form 3245 (Posting Voucher - Refund Cancellation or Payment) and Form 3809 (Miscellaneous Adjustment Voucher) shown in text Exhibits.

    Note:

    The Split Refund Indicator is NOT edited by Document Perfection (i.e., Code and Edit) examiners.

  2. Taxpayers have the option to split their refunds in up to three separate accounts. The Split Refund Indicator (SRI) will appear on revenue receipt transactions originating at the Regional Finance Centers. This information is based upon information submitted by taxpayers on Form 8888, Direct Deposit of Refund to More Than One Account, which must be submitted with the taxpayer’s Form 1040 series return.

  3. Preparers in the appropriate functional areas (i.e., Deposit Activity, Accounting, Accounts Management, etc.) are required to edit this indicator in the right margin of the following forms, next to the Primary Credit Amount:

    1. Form 3245, Posting Voucher, Refund Cancellation or Repayment;

    2. Form 3809, Miscellaneous Adjustment Voucher.

      Caution:

      This indicator must be present when a TC-841 (Cancelled Refund Check Deposited) is present on either of the forms listed above.

  4. The valid codes are provided as follows:

    • 0---One refund; no split

    • 1---First refund of a multiple split

    • 2---Second refund of a multiple split

    • 3---Third refund of a multiple split

    • 4---Fourth refund of a multiple split

    • 5---Fifth refund of a multiple split

    • 6---Sixth refund of a multiple split

  5. See Exhibit 3.11.10-22, Form 3245, Posting Voucher—Refund Cancellation or Repayment, for information showing where to edit the Split Refund Indicator on the Form 3245 (Posting Voucher - Refund Cancellation or Payment). See Exhibit 3.11.10-25, Form 3809, Miscellaneous Adjustment Voucher, for information showing where to edit the Split Refund Indicator on the Form 3809 (Miscellaneous Adjustment Voucher).

3.11.10.5.12  (01-01-2014)
Trace ID Numbers - General Information Only

  1. Since January 2008, all Deposit Tickets (DTs) and Debit Vouchers (DVs) must be assigned a 20-digit Trace ID Number, which is used as a tracking mechanism to identify each DT with its corresponding payments and each DV with its corresponding debits.

  2. These numbers are a tool developed by the Custodial Detail Data Base (CDDB) as a means of addressing a material weakness discovered in the Service’s custodial accounting systems by the Government Accountability Office (GAO). Trace ID numbers will permit systemic reconciliation of pre-posted to posted payments and pre-posted and posted payments to deposit records.

  3. The CDDB, an enhancement arm to the Financial Management Information System (FMIS), was created to track all individual payments that comprise a DT. The CDDB also balances the individual transactions against the DT totals which have been entered into the Interim Revenue Accounting Control System (IRACS) general ledger. The unique Trace ID Number allows all payments to be identified and added to the CDDB.

  4. All input payment systems (i.e., EFTPS, Lockbox) automatically assign a 20-digit Trace ID number to each DT.

  5. For Manual DTs, The Trace ID Number is assigned by the Batch, Blocking, and Transmittal System (BBTS). The first 14 digits are the Trace ID Number (for the DT or DV) and the last six digits are the Transaction Sequence Number for the individual payment(s) comprising the DT. The Transaction Sequence Number begins with "000001" , and is sequentially assigned to payments within a DT.

  6. Although most Trace ID numbers are assigned through BBTS, it is possible that some remittance documents will contain handwritten numbers assigned on various remittance documents submitted for processing by some functions handling smaller volumes of manually processed forms.

  7. Code and Edit examiners will not be required to edit, perfect, or assign trace ID numbers to payments or any payment documents input through the Integrated Submission and Remittance Processing (ISRP) system prior to Transcription entry.

  8. For additional information regarding Trace IDs, refer to instructions contained in IRM 3.12.10, Revenue Receipts.

3.11.10.6  (01-01-2014)
Examination and Editing of Specific Documents

  1. This section provides specific instructions on procedures for examining and editing various forms, and omitted green marked or written amounts on tax documents.

3.11.10.6.1  (01-01-2014)
Form 4907 Coded with Document Code 17 or 18 (Payment Documents from Courtesy Deposit)

  1. Primarily these documents represent Field TDA collections deposited by area offices to the credit of the Campus Director. If the document reflects a TC for the amount entered, accept the codes as shown except as follows:

    1. Always enter a red "X" to the left of a TC 160, Failure to File Penalty on IMF and BMF.

    2. Enter a red "X" to the left of TC 680 (IMF/BMF) Designated Payment of Interest, if present, unless the TC and/or transaction amount are underlined by the collection function.

    3. Enter a red "X" to the left of TC 270 (IMF/BMF) Failure to Pay Penalty, if present, unless the code and/or amount is underlined in red or green per local campus procedures.

  2. If the document does not reflect a TC for an amount entered, determine the appropriate code from the entry on the document as follows:

    1. If a penalty amount other than non-underlined Failure to Pay Penalty (IMF/BMF) is shown on the form, enter the appropriate TC to the immediate left of the related amount and identify it as a secondary code. Use TC 360 for a collection cost or a lien fee. Use TC 180 (BMF) for an FTD penalty. This secondary TC is a debit to be assessed.

    2. Do not treat a failure to pay penalty as a secondary TC unless it is underlined.

  3. After all amount entries have been coded or "X" ed, add any secondary amount, any "X" ed failure to pay, or "X" ed interest amount to the TC 670 amount. Be sure that the total of the TC 670 and any non "X" ed amount equals the green-edited (Remittance) amount. (See Figure 3.11.10-21.)

    Figure 3.11.10-21
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Edited Total of TC 670 Amount Equals Remittance Amount

  4. In most cases, the green edited (Remittance) amount should not be altered. Forms 3244, Payment Posting Voucher, with Doc Code 18 are specifically excluded from the above requirements.

3.11.10.6.2  (01-01-2014)
Omitted Green Marked or Written Amounts on Tax Documents

  1. When a document or posting voucher with the remittance not green-rockered is discovered in a block of remittance documents, compare the balance due amount on the document with the Form 813 listing. If the amounts agree, green-rocker the amount on the document. If the amounts do not agree, take no action. The error will be identified during computer processing as block out of balance, and will be corrected by the Blocks Out of Balance (BOB) function.

3.11.10.6.3  (01-01-2014)
Form 3753, Special Handling, Manual Refund Posting Voucher

  1. When a manual refund is issued through IDRS, a Form 3753 (Manual Refund Posting Voucher) is prepared to update the Master File.

  2. These documents are numbered with Doc Code 45. Blocking series 200–299 are used for regular manual refund and 300–399 are used for issuing refunds from Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax. (See Exhibit 3.11.10-27.)

  3. Form 3753 is preprinted with primary TC 840 and secondary TC 770.

  4. TC 840 must be underlined in red. It must also be present on the Form 813 that contains the block.

  5. If the TC 770 has been deleted ("X" ed or circled) by another function using other than red ink, repeat the editing in red. If the TC 770 has not been previously deleted, underline the transaction code.

3.11.10.6.4  (01-01-2014)
Form 2287(CG), Notice of Check Not Accepted by Bank

  1. These transactions are received on Form 2287(CG) from the Accounting Operations. Accept the coding and amounts as entered on the document.

    Note:

    Whenever the tax module contains an original electronic payment, EFTPS Payment Indicator should be used. Currently only FLC 81 is involved. Enter "1" for EFTPS Payment Indicator. See Exhibit 3.11.10-17.

    Reminder:

    EFTPS payments prior to July 1, 2005, may have FLC 71 or 72.

3.11.10.6.5  (01-01-2014)
Forms 3809 and 8758 Credit Transfers

  1. Form 3809 (Miscellaneous Adjustment Voucher) may be used to transfer payments from Excess Collection paper file into the Master File. Prepare Form 8758, Excess Collections File Addition, when a credit is located in the Excess Collection File (XSF) on IDRS.

    Note:

    Whenever the tax module contains an original electronic payment, EFTPS Payment Indicator should be used. Currently only FLC 81 is involved. Enter "1" for EFTPS Payment Indicator. See Exhibit 3.11.10-17.

    Reminder:

    EFTPS payments prior to July 1, 2005, may have FLC 71 or 72.

3.11.10.6.6  (01-01-2014)
SF 1098, Schedule of Cancelled or Undeliverable Checks

  1. Most refund cancellations are processed on a Standard Form (SF) 1098, Schedule of Cancelled or Undeliverable Checks, listing received with one or more Forms 813.

  2. Coding should be done by the Accounting Operations. Be sure that the two-digit return period column has been converted to four numeric digits (YYMM). If this has not been done, follow the directions below:

    1. Precede the first digit with a "7" , "8" , "9" , "0" or "1" to develop an acceptable year.

    2. Precede the second digit (the month code) with a zero if the month is 1–8. Convert a blank month code to "09" , an "A" to "10" , a "J" to 11, and an "S" to 12.

  3. The preprinted amount column should be headed with TC 841.

  4. Form 3245, Posting Voucher, Refund Check Cancellation or Repayment, is used to input refund payments and occasionally cancellations. It should be pre-coded.

3.11.10.6.7  (01-01-2014)
Form 514–B Tax Transfers Out of the Master File

  1. Code Form 514–B, Tax Transfer Schedule, with TC 400 near the transfer amount which must be zero. This is used to transfer a zero-balance account.

3.11.10.6.8  (01-01-2014)
Payment Documents from Campus Deposit Activity

  1. Normally, these are computer coded preprinted settlement notices with Doc Code 17. Other acceptable posting documents, including Forms 3244A, Payment Posting Voucher-Examination, Form 3244, and Form 2287(CG), require additional processing.

  2. The Campus Clearing and Deposit function will route the correspondence items to the correspondence function. However, if there are attachments to posting vouchers that should be routed to correspondence, detach them and take the appropriate action. (See Figure 3.11.10-22.)

  3. Enter secondary TC 570 on Form 2287(CG).

  4. If there is no primary TC present on the document, edit TC 670 to the immediate left of the green rockered remittance amount. If the document is Form 3244A, enter a primary TC 640 if the primary TC is not specified (See Figure 3.11.10-22.)

  5. Code any secondary amount with the appropriate code unless a code is already present, e.g. TC 360 for Fees and Collection Costs, TC 180 for FTD Penalty, TC 270 for underlined Failure to Pay Penalty, etc.

    Figure 3.11.10-22

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

    Form 3244–A With Edited TC 640

3.11.10.6.9  (01-01-2014)
Form 2424—Special Editing Instructions

  1. When TC 892 is present on Form 2424 (Account Adjustment Voucher) to transfer credit from an IRAF account to a joint IMF account, a one digit code must be present in the upper right hand corner. If it is not, enter a "1" if the IRA account is for the primary taxpayer, or a "2" if the Individual Retirement Account (IRA) account is for the secondary taxpayer. Enter "1" for EFTPS Payment Indicator. (See Exhibit 3.11.10-19 for location of payment indicator.)

    Note:

    Whenever the tax module contains an original electronic payment, EFTPS Payment Indicator should be used. Currently only FLC 81 is involved.

    Reminder:

    EFTPS payments prior to July 1, 2005, may have FLC 71 or 72.

3.11.10.6.10  (01-01-2014)
Form 1041-ES, Payment Voucher

  1. Form 1041-ES is processed under MFT 05, Doc Codes 17/19, and TC 660.

  2. Under certain conditions, a fiduciary administering trust account may be required to make estimated payments electronically. The transaction record on the electronic payment will contain a Doc Code 97, TC 660 and FLC 81.

3.11.10.6.11  (01-01-2014)
Form 1040 Payment Voucher

  1. Form 1040 payment voucher is processed under MFT 30, Doc Code 70/76, and TC 610.

  2. The Form 1040 payment voucher is used to send in a payment when a taxpayer has a balance due on Line 76 of Form 1040 (Individual Tax Return). The voucher will enable us to process the payment more accurately and efficiently.

  3. Taxpayers can make a Form 1040 payment electronically by direct debit or credit card. Paying electronically eliminates the need for the taxpayer to submit a paper Form 1040 payment voucher.

3.11.10.7  (01-01-2014)
Form 1040-ES and Form 1040-C

  1. Forms 1040-ES, Estimated Tax For Individuals, are filed by any U.S. citizen or resident who expects to owe, after subtracting withholding and credits, at least $1,000 in taxes for a subsequent tax year, and expects their withholding and credits to be less than the smaller of 90% of the tax shown on the current year tax return or 100% of the tax shown on the tax return for the preceding taxable year (110% if you are not a farmer or fisherman and the adjusted gross income shown on the return for the preceding taxable year is more that $150,000.00, or if married filing separately for the current year, more than $75,000.00).

  2. Taxpayers can make a Form 1040-ES payment electronically by direct debit or credit card. Paying electronically eliminates the need for the taxpayer to submit a paper Form 1040-ES.

  3. Form 1040-C, U.S. Departing Alien Income Tax Return, is used by aliens who intend to leave the United States to (1) report income received, or expected to be received, for the entire taxable year, and, (2) if required, to pay the expected tax liability on that income. Although the Form 1040-C must be filed before an alien leaves the United States, it does not count as a final return. The alien is still required to file a final return (i.e., depending upon whether he/she is a resident alien (Form 1040) or non-resident alien (Form 1040-NR) after his/her tax year ends.

3.11.10.7.1  (01-01-2014)
General Information

  1. Form 1040-ES is processed under MFT 30, Document Code 20, and TC 430.

  2. Document Perfection will receive any Form 1040-ES that has:

    • Correspondence attached;

    • A change to the Primary SSN or Name Control; or

    • Anything that makes it unacceptable for RPS/ISRP (Remittance Processing System/Integrated Submission and Remittance Processing) processing.

  3. All Forms 1040-C, U.S. Departing Alien Income Tax Return, will be processed as long entity. Forms 1040-ES, Estimated Tax For Individuals, are processed according to the type of change that is made to the entity.

3.11.10.7.2  (01-01-2014)
Transfer of Data

  1. Some tax preparers are given permission by the IRS to submit returns on substitute forms and schedules. These substitutes must closely resemble the official forms in format. Above all, they must be acceptable to the transcription function. If the items to be transcribed are not readily recognizable for transcription, consult your supervisor.

  2. If a schedule is not suitable for transcribing, transfer the necessary information to a dummy form.

3.11.10.8  (01-01-2014)
Editing Form 1040-ES and Form 1040-C

  1. The following sections provide information regarding the coding and editing of Forms 1040-ES and Forms 1040-C.

3.11.10.8.1  (01-01-2014)
Tax Period

  1. The tax period is indicated at the top of the form.

  2. If the document or payment is for other than a current calendar year, edit the year and month, in YYMM format, to the right of the tax year designation at the top of the form. (See Figure 3.11.10-23.)

    Figure 3.11.10-23

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    Edited Tax Period For Non-Current Calendar Year

  3. Always check the upper left and right area or Line 2 for the tax year ending. (See Figure 3.11.10-24.) This could be the best indication of a fiscal year or a calendar year that is not current. However, some taxpayers enter the quarter ending rather than the current year ending. If the taxpayer has entered the quarter ending that is current, disregard the information and follow the instructions (2) above. (See Figure 3.11.10-25.)

    Figure 3.11.10-24

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    Edited Fiscal Year Tax Period

    Figure 3.11.10-25

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    Current Quarter Ending Period—Do Not Edit

  4. A document is considered a prior year if the tax period is eight (8) months or more prior to the current processing date. For example, until August 31, 2014, a 2013 Form 1040-ES is considered a current year.

  5. If a prior year Form 1040-ES is discovered in the block, edit with Action Code 611 to have it renumbered as Document Code 17, TC 670.

3.11.10.8.2  (01-01-2014)
Editing of Form 1040-ES With IRS Label

  1. When editing Form 1040-ES with an IRS label there are five types of entity that may be used. The type of entity is determined by the name, address and SSN information supplied by the taxpayer. These five types of entity are as follows:

    • Short Entity. See IRM 3.11.10.8.2.1 for further information.

    • Partial Entity. See IRM 3.11.10.8.2.2 for further information.

    • Exception Entity. See IRM 3.11.10.8.2.3 for further information.

    • Intermediate Entity. See IRM 3.11.10.8.2.4 for further information.

    • Long Entity. See IRM 3.11.10.8.2.5 for further information.

3.11.10.8.2.1  (01-01-2014)
Short Entity

  1. A Form 1040-ES document is edited as a short entity when it contains an IRS label with no changes, or a change only to the secondary SSN. No editing is required to the Name Control. (See Figure 3.11.10-26.)

    Figure 3.11.10-26

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    IRS Label—Short Entity Editing

  2. Edit the secondary SSN to the proper box on the document. If the taxpayer has written the secondary SSN in the proper place for transcription, underline it. (See Figure 3.11.10-27.)

    Figure 3.11.10-27

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    IRS Label—Partial Entity Editing

3.11.10.8.2.2  (01-01-2014)
Partial Entity

  1. A Form 1040-ES document is edited as a partial entity when it contains an IRS label with a change to the first name line other than to the Name Control, or a deletion or change to the second name line, but no change to the primary SSN. (See Figure 3.11.10-27.)

  2. Edit a "P" above the primary SSN and a bracket in front of the last name. Underline a second name line if present.

    Note:

    If the primary taxpayer has been deleted from the label, do not edit as a partial entity. Edit for long entity.

3.11.10.8.2.3  (01-01-2014)
Exception Entity

  1. A Form 1040-ES document is edited as an exception entity when it contains an IRS label with a change to the primary Name Control, but no change to the primary SSN.

  2. Edit an "E" above the primary SSN and a bracket in front of the new Name Control. Underline a second name line if present (See Figure 3.11.10-28.)

    Figure 3.11.10-28

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    IRS Label—Exception Entity Editing

3.11.10.8.2.4  (01-01-2014)
Intermediate Entity

  1. A Form 1040-ES document is edited as an intermediate entity when it contains an IRS label with a change only to the street address, city, state, or ZIP Code.

  2. Edit a check mark above the primary SSN. (See Figure 3.11.10-29.)

    Figure 3.11.10-29

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    IRS Label—Intermediate Entity Editing

3.11.10.8.2.5  (01-01-2014)
Long Entity

  1. A Form 1040-ES document is edited as a long entity when it contains an IRS label with a change in the primary SSN. (See Figure 3.11.10-30.)

    Figure 3.11.10-30

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    IRS Label—Long Entity Editing

  2. Edit an open bracket before the last name (surname). If a suffix such as Junior is present, edit a closed bracket after the last name. (See Figure 3.11.10-31.)

    Figure 3.11.10-31

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    IRS Label—Long Entity Editing When Suffix Is Present

  3. If the primary taxpayer name is crossed off the label, circle the primary name, SSN, and check digits. Edit for long entity using the secondary entity data (See Figure 3.11.10-32.) If this situation occurs for the secondary taxpayer, delete the secondary name and SSN, and edit for partial entity. (See Figure 3.11.10-33.)

  4. If the taxpayer is adding a spouse to the label and indicates the addition is to be used as the primary SSN, circle out the Check Digits and edit for long entity.

    Figure 3.11.10-32

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    IRS Label—Long Entity Editing When Primary Taxpayer Deleted

    Figure 3.11.10-33

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    IRS Label—Partial Entity Editing When Secondary Taxpayer Deleted

3.11.10.9  (01-01-2014)
Editing of Form 1040-ES Without IRS Label

  1. When editing a Form 1040-ES document without an IRS label, changes may be required for various reasons, to either the name line, social security number, and/or the address.

3.11.10.9.1  (01-01-2014)
Name Line

  1. When editing the name line of a Form 1040-ES document without an IRS label, edit an open bracket before the taxpayer's last name (surname).

  2. If the voucher is jointly filed and the last names are different, edit brackets around the primary taxpayer's surname. For example, John E. (Holly) & Mary J. Palm. (See Figure 3.11.10-34.)

    Figure 3.11.10-34

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    Name Line Editing—No IRS Label

  3. If the taxpayer's last name is shown first, arrow it to appear last. (See Figure 3.11.10-35.)

    Figure 3.11.10-35

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    Name Line Editing—Taxpayer's Last Name Entered First

  4. Edit the name line to 35 characters by using the initials for middle names, if necessary.

  5. Always underline the second name line (AIL), i.e., c/o name. (See Figure 3.11.10-36.)

    Note:

    "AIL" stands for "Additional Information Line."

    Figure 3.11.10-36

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    Second Name Line Editing

  6. If the taxpayer enters an EIN instead of an SSN, edit Action Code 320 in the bottom margin of the voucher.

  7. If Form 1040-ES is being used for an Estate, Trust or Corporation it must be rejected to be renumbered. Edit Action Code 611 in the bottom margin of the voucher. (See Figure 3.11.10-37.)

    Figure 3.11.10-37

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    Action Code 611—Estate, Renumber For BMF Processing

3.11.10.9.2  (01-01-2014)
Deceased Taxpayers

  1. If there is an indication that either the primary taxpayer or spouse died during the current year, i.e., date of death given or "decd" written after the taxpayer's name on a IRS pre-printed label, edit "DECD" after the taxpayer's given name on a joint caption voucher or after the surname on a single caption voucher. Close bracket the last name on a single caption voucher. (See Figure 3.11.10-38.)

    Figure 3.11.10-38

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    Deceased Taxpayer Editing

  2. Edit any legal representative name if present to the second name line and underline it. (See Figure 3.11.10-39.)

    Figure 3.11.10-39

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    Deceased Taxpayer—Legal Representative Editing

  3. If there is an indication that the primary taxpayer died prior to the current year or is crossed off an IRS pre-printed label by the taxpayer, delete the primary SSN, name, and check digits. Edit for long entity and edit the secondary SSN to the primary SSN block.

  4. If there is an indication that the secondary taxpayer died prior to the current year or is crossed off the label, circle out the secondary SSN and name. Edit for partial entity.

  5. If the date of death is not indicated, treat the same as a current year death.

3.11.10.9.3  (01-01-2014)
Social Security Numbers (SSNs)

  1. SSNs must be 9 numeric digits in an SSN format, XXX-XX-XXXX. The valid ranges for the first 3 digits of the SSN are 001–899.

  2. If the primary SSN begins with a "9" (in an SSN format) this is an indication of a temporally assigned:

    1. ITIN - the 4th and 5th digit for an ITIN will range between 70-88, 90-92 or 94-99; or

    2. IRS Number (IRSN) - the 4th and 5th digit for an IRSN will be 06, 09, 10, 18, 39 or 89, depending on the campus that issued it.

  3. If the primary SSN is invalid or missing, search the document and attachments for another valid SSN, and edit it in the proper position for transcription.

  4. If a valid SSN is not present, request IDRS research using Command Code (CC) NAMEI/NAMES for the name and address on the voucher. If an SSN cannot be found through research, edit Action Code 320 in the bottom margin of the voucher.

3.11.10.9.4  (01-01-2014)
Address Editing

  1. If an Air/Army Post Office (APO)/Fleet Post Office (FPO) address appears on the street address line, circle it and edit the 5 digit zip code into the zip code area.

  2. Form 1040-ES vouchers due in January, with only an address change (street, city, state, zip) will be edited as short entity. The address change will be perfected when Form 1040 is filed.

  3. If home address is missing, search attachments and edit if found.

  4. The Postal Service established new address requirements for APO/FPO addresses. If the old address appears (i.e., APO New York, NY 091XX) it must be converted to the new state code abbreviation based on the Zip Code (i.e., the previous example would be converted to APO AE 091XX). "APO" or "FPO" only in the city name.

    APO/FPO AA Americas 340XX
    APO/FPO AE Europe 090XX–098XX
    APO/FPO AP Pacific 962XX–966XX

  5. Foreign Address—If a foreign address is found on a document in any campus other than the Austin Campuses, process as short entity.

  6. Austin Campus only—Edit the foreign country in the city and state field with a slash (/) before and after the country, followed by a $.

    1. Underline the Address as the AIL.

    2. Edit the foreign country with a slash (/) before and after the country followed by a dollar sign ($)

    Example:

    /Country/$

    .

  7. See IRM 3.21.3, Individual Income Tax Returns, for further instructions on editing an AIL, foreign address and country abbreviation.

3.11.10.10  (01-01-2014)
Relationship Tables

  1. Exhibit 3.11.10-1 through Exhibit 3.11.10-3 illustrate the valid relationships throughout Project 710—Revenue Receipts.

    1. The Valid Tax Class-MFT Code—Tax Period Table (see Exhibit 3.11.10-1) illustrates the different taxes which are processed through Revenue Receipts. It also illustrates the valid tax class, tax return identification (number), MFT code, the tax period ending, format code and the earliest ending tax period.

    2. The Valid Transaction Code—Document Code Table (see Exhibit 3.11.10-2) lists all valid combinations of the transaction codes with document codes as they relate to Revenue Receipts.

    3. The Valid Transaction Code—MFT Code Table (see Exhibit 3.11.10-3) lists all valid combinations of the transaction codes with MFT codes as they relate to Revenue Receipts.

    4. The Julian Date Calendar, Perpetual and Leap Year (see Exhibit 3.11.10-4) lists the entire list of three-digit numbers assigned to the individual days of the year for the appropriate perpetual calendar. The numbers range from 001 to 365 for a 365-day Perpetual calendar year (or from 001 to 366, for the appropriate leap year calendar). This exhibit provides cross reference chart information by month and date to determine the Julian Date for the sixth, seventh, and eighth digits for in the processing document's DLN.

Exhibit 3.11.10-1 
Valid Tax Class—MFT Code—Tax Period Table

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Exhibit 3.11.10-2 
Valid Transaction Code—Document Code Table

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Exhibit 3.11.10-3 
Valid Transaction Code (TC) By MFT

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Exhibit 3.11.10-4 
Julian Date Calendar, Perpetual and Leap Year

The Julian Date is the number of the day of the year (out of the total days in the year). For Example: 43 of 365 (366 if a leap year).

  1. To determine the month and day given a DLN Julian Date of 043, follow the column up for the month (February), then follow the row with the number (043) for the day (12). Julian Date 043 = February 12.

  2. To determine the Julian Date given for the month (February) and day (12), follow the month column down and the day across to where they intersect, February 12 = Julian Date 043.

JULIAN DATE CALENDAR
Perpetual, 365 Days
DAY JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
1 001 032 060 091 121 152 182 213 244 274 305 335
2 002 033 061 092 122 153 183 214 245 275 306 336
3 003 034 062 093 123 154 184 215 246 276 307 337
4 004 035 063 094 124 155 185 216 247 277 308 338
5 005 036 064 095 125 156 186 217 248 278 309 339
6 006 037 065 096 126 157 187 218 249 279 310 340
7 007 038 066 097 127 158 188 219 250 280 311 341
8 008 039 067 098 128 159 189 220 251 281 312 342
9 009 040 068 099 129 160 190 221 252 282 313 343
10 010 041 069 100 130 161 191 222 253 283 314 344
11 011 042 070 101 131 162 192 223 254 284 315 345
12 012 043 071 102 132 163 193 224 255 285 316 346
13 013 044 072 103 133 164 194 225 256 286 317 347
14 014 045 073 104 134 165 195 226 257 287 318 348
15 015 046 074 105 135 166 196 227 258 288 319 349
16 016 047 075 106 136 167 197 228 259 289 320 350
17 017 048 076 107 137 168 198 229 260 290 321 351
18 018 049 077 108 138 169 199 230 261 291 322 352
19 019 050 078 109 139 170 200 231 262 292 323 353
20 020 051 079 110 140 171 201 232 263 293 324 354
21 021 052 080 111 141 172 202 233 264 294 325 355
22 022 053 081 112 142 173 203 234 265 295 326 356
23 023 054 082 113 143 174 204 235 266 296 327 357
24 024 055 083 114 144 175 205 236 267 297 328 358
25 025 056 084 115 145 176 206 237 268 298 329 359
26 026 057 085 116 146 177 207 238 269 299 330 360
27 027 058 086 117 147 178 208 239 270 300 331 361
28 028 059 087 118 148 179 209 240 271 301 332 362
29 029   088 119 149 180 210 241 272 302 333 363
30 030   089 120 150 181 211 242 273 303 334 364
31 031   090   151   212 243   304   365
For use in 2010, 2011, 2013, 2014, 2015, 2017, 2018, and 2019.
JULIAN DATE CALENDAR
Leap Year, 366 Days
DAY JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
1 001 032 061 092 122 153 183 214 245 275 306 336
2 002 033 062 093 123 154 184 215 246 276 307 337
3 003 034 063 094 124 155 185 216 247 277 308 338
4 004 035 064 095 125 156 186 217 248 278 309 339
5 005 036 065 096 126 157 187 218 249 279 310 340
6 006 037 066 097 127 158 188 219 250 280 311 341
7 007 038 067 098 128 159 189 220 251 281 312 342
8 008 039 068 099 129 160 190 221 252 282 313 343
9 009 040 069 100 130 161 191 222 253 283 314 344
10 010 041 070 101 131 162 192 223 254 284 315 345
11 011 042 071 102 132 163 193 224 255 285 316 346
12 012 043 072 103 133 164 194 225 256 286 317 347
13 013 044 073 104 134 165 195 226 257 287 318 348
14 014 045 074 105 135 166 196 227 258 288 319 349
15 015 046 075 106 136 167 197 228 259 289 320 350
16 016 047 076 107 137 168 198 229 260 290 321 351
17 017 048 077 108 138 169 199 230 261 291 322 352
18 018 049 078 109 139 170 200 231 262 292 323 353
19 019 050 079 110 140 171 201 232 263 293 324 354
20 020 051 080 111 141 172 202 233 264 294 325 355
21 021 052 081 112 142 173 203 234 265 295 326 356
22 022 053 082 113 143 174 204 235 266 296 327 357
23 023 054 083 114 144 175 205 236 267 297 328 358
24 024 055 084 115 145 176 206 237 268 298 329 359
25 025 056 085 116 146 177 207 238 269 299 330 360
26 026 057 086 117 147 178 208 239 270 300 331 361
27 027 058 087 118 148 179 209 240 271 301 332 362
28 028 059 088 119 149 180 210 241 272 302 333 363
29 029 060 089 120 150 181 211 242 273 303 334 364
30 030   090 121 151 182 212 243 274 304 335 365
31 031   091   152   213 244   305   366
For use in 2008, 2012, 2016 and 2020.

Exhibit 3.11.10-5 
Form 514–B, Tax Transfer Schedule

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Exhibit 3.11.10-6 
Form 809, Part 1 Posting Voucher

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Exhibit 3.11.10-7 
Form 813, Document Register

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Exhibit 3.11.10-8 
Form 940-V, Payment Voucher

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Exhibit 3.11.10-9 
Form 940–V(EZ), Payment Voucher

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Exhibit 3.11.10-10 
Form 941–V, Payment Voucher

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Exhibit 3.11.10-11 
Form 943–V, Payment Voucher

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Exhibit 3.11.10-12 
Form 945–V, Payment Voucher

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Exhibit 3.11.10-13 
Form 1040-C, U. S. Departing Alien Income Tax Return

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Exhibit 3.11.10-14 
Form 1040-ES, Payment Voucher 4

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Exhibit 3.11.10-15 
Form 1040–V, Payment Voucher

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Exhibit 3.11.10-16 
Form 1041-ES, Payment Voucher 1

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Exhibit 3.11.10-17 
Form 2287(CG), Check Not Accepted by Bank

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Exhibit 3.11.10-18 
Form 2290–V, Payment Voucher 1

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Exhibit 3.11.10-19 
Form 2424, Account Adjustment Voucher

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Exhibit 3.11.10-20 
Form 3244, Payment Posting Voucher (Not a Taxpayer Receipt)

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Exhibit 3.11.10-21 
Form 3244–A, Payment Posting Voucher- Examination (Not a Taxpayer Receipt)

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Exhibit 3.11.10-22 
Form 3245, Posting Voucher—Refund Cancellation or Repayment

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Exhibit 3.11.10-23 
Form 3552 (Part 3), Notice of Tax Due on Federal Tax Return

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Exhibit 3.11.10-24 
Form 3753, Manual Refund Posting Voucher

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Exhibit 3.11.10-25 
Form 3809, Miscellaneous Adjustment Voucher

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Exhibit 3.11.10-26 
Form 3893, Re-Entry Document Control

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Exhibit 3.11.10-27 
Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax

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Exhibit 3.11.10-28 
Form 4907, Taxpayer Delinquent Account

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Exhibit 3.11.10-29 
Form 8124, Payment Remittance Notice

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Exhibit 3.11.10-30 
Form 8125, Balance Due Notice

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Exhibit 3.11.10-31 
Form 8126, Balance Due Final Notice

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Exhibit 3.11.10-32 
Form 8126, Past Due Notice—Installment Payments

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Exhibit 3.11.10-33 
Form 8758, Excess Collections File Addition

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Exhibit 3.11.10-34 
Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446)

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