3.11.27  EPMF Return Processing Form 5500-EZ

Manual Transmittal

November 18, 2014

Purpose

(1) This transmits revised IRM 3.11.27, Returns and Documents Analysis, EPMF Document Processing Form 5500-EZ.

Material Changes

(1) Various grammatical, editorial, dates, and link corrections throughout.

(2) IRM 3.11.27.2.4(3)(d) - Added Copy of Form 5500-EZ and Appendix A to table, removed the disapproved box is checked from Form 5558,

(3) IRM 3.11.27.2.9(4) IPU 14U1389 issued 09-26-2014 - Changed from top margin to Part II box in the middle of the form.

(4) IRM 3.11.27.2.9(4) & (5) Tables IPU 14U0354 issued 02-21-2014 - Added: If the Part I Box B is checked and the return is received with in the extended due date edit CCC "R" , See IRM 3.11.27.2.12, Due date of Form 5500-EZ. to determine if return is timely by the extended due date.

(5) IRM 3.11.27.2.9(4) & (5) Table IPU 14U0938 issued 05-30-2014 - Added Appendix A - Rev. Proc. 2014.32 Info.

(6) IRM 3.11.27.2.12(3) Table IPU 14U0787 issued 04-30-2014 - corrected dates.

(7) 3.11.27.2.12(6) IPU 14U0354 issued 02-21-2014 IRM - Added: If the Part I Box B is checked and the return is received with in the extended due date edit CCC "R" , See IRM 3.11.27.2.12, Due date of Form 5500-EZ. to determine if return is timely by the extended due date.

(8) IRM 3.11.27.2.12(7) IPU 14U0938 issued 05-30-2014 - Added Appendix A - Rev. Proc. 2014.32 Info.

(9) IRM 3.11.27.2.14(4)(f) IPU 14U0354 issued 02-21-2014 - Added: If the Part I Box B is checked and the return is received with in the extended due date edit CCC "R" , See IRM 3.11.27.2.12, Due date of Form 5500-EZ. to determine if return is timely by the extended due date.

(10) IRM 3.11.27.2.14(4)(g) IPU 14U0938 issued 05-30-2014 - Added Appendix A - Rev. Proc. 2014.32 Info.

(11) IRM 3.11.27.4(7) - Corrected 2012 to 2009 or subsequent.

(12) IRM 3.11.27.4.2(3)(c) - Removed IDRS research and added Edit CCC "S" .

(13) IRM 3.11.27.4.4 IPU 14U0354 issued 02-21-2014 - Added Subsection: If the Part I Box B is checked and the return is received with in the extended due date edit CCC "R" , See IRM 3.11.27.2.12, Due date of Form 5500-EZ. to determine if return is timely by the extended due date.

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(21) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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Effect on Other Documents

IRM 3.11.27 dated December 6, 2013 is superseded. IRM 3.11.27 also incorporates the following IRM Procedural Updates (IPU) - "14U0008, 14U0354, 14U0787, 14U0938, 14U1365, 14U1389, 14U1447."

Audience

Wage and Investment (W & I) Submission Processing in the Document Perfection, Error Resolution and Rejects functions.

Effective Date

(01-01-2015)

Maria Hooke
Director, Business Systems Planning, Tax Exempt and Government Entities

3.11.27.1  (01-01-2015)
Service Level Agreements (SLAs)

  1. National Service Level Agreements (SLAs) have been established between Operating Divisions. IRM 3.11.27.1.1, Taxpayer Advocate Service (TAS) SLA, through IRM 3.11.27.1.2, Tax Exempt and Government Entities - Wage and Investment Service Level Agreement (SLA), contains specifics regarding SLA that pertain to activities performed by use of IRM 3.11.27.

3.11.27.1.1  (01-01-2015)
Taxpayer Advocate Service (TAS) SLA

  1. The Taxpayer Advocate Service (TAS) SLA contains basic requirements for handling TAS-referred cases, and includes specific actions to take on TAS referrals and specific time frames for completing those actions.

  2. The SLA can be found at http://tas.web.irs.gov under the heading "Policy/Procedures/Guidance" and procedures found in IRM 13, Taxpayer Advocate Service.

3.11.27.1.2  (01-01-2015)
Tax Exempt and Government Entities - Wage and Investment Service Level Agreement (SLA)

  1. The purpose of this SLA is to identify a set of processing customer service targets which the Wage and Investment Operating Division (W&I) and the Tax Exempt and Government Entities Operating Division (TE/GE) agree are an acceptable level of service for the term of the agreement.

3.11.27.1.3  (01-01-2015)
Operations Assistance Requests (OAR)

  1. The TA uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer’s problem. TAS utilizes Form 12412, Operation Assistance Request (OAR), to initiate the OAR process.

  2. In cases requiring an OAR, TAS will complete Form 12412 and forward the case to the Operating Division Liaison via Form 3210, Document Transmittal. The Operating Division Liaison will review the case, assign it to the appropriate area, and monitor the case through its conclusion.

  3. When TAS has requested expedite processing, Operating Division or Functions Liaisons will acknowledge receipt via Form 3210, secure messaging email, facsimile, or by telephone within one workday of receipt of the OAR.

  4. For OARs that do not require expedite processing, the Operating Division or Functions Liaisons will acknowledge receipt via Form 3210, secure messaging email, facsimile, or by telephone within three workdays or receipt of the OAR.

  5. Every effort must be made to acknowledge and resolve the requested OAR actions within the SLA time frames. Time frames for the OAR case to be complete are indicated on Form 12412.

    1. EXPEDITE PROCESSING
      •When TAS has requested expedite processing, the Operating Division (OD) or Functional Liaisons will acknowledge receipt via Form 3210, secure messaging email, facsimile, or by telephone within one workday of receipt of the OAR
      •The OD/Function Liaison will provide TAS the relief determination within three workdays from the OAR acknowledgement date.

    2. 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, secure messaging email, facsimile, or by telephone within three workdays 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. If resolution of a taxpayer’s case cannot be completed by the requested time frame or by a negotiated extension date, the employee will immediately notify his or her manager.

    4. The manager/employee will work with the TAS contact listed on Form 12412 to arrive at agreed-upon time frames for follow-up based on the facts and circumstances of the particular case.

    5. The manager/employee assigned the case will discuss the findings and recommendation on the final disposition of the case with the appropriate TAS contact. The TAS contact is responsible for communicating the final decision on the case to the taxpayer. However, this does not prohibit the manager/employee from also communicating that decision to the taxpayer.

    6. If the TAS contact and the manager/employee assigned the case cannot agree upon the resolution to the taxpayer’s problem, the TAS employee will elevate this disagreement to his or her manager who will discuss it with the appropriate Operating Division manager. The manager/employee assigned the case will also elevate any disagreement to his or her manager.

    7. Upon the resolution of the case, the TEGE employee assigned the OAR will complete section VI of Form 12412 and return it to the TAS case advocate assigned the case. The Form 12412 will be returned within three workdays from the date that all actions have been completed and transactions posted.

  6. For more detailed information, please refer to: IRM 13, Taxpayer Advocate Service and http://tas.web.irs.gov.

3.11.27.2  (01-01-2015)
Employee Plans Form 5500-EZ Returns

  1. IRM 3.11.27, EPMF Document Processing Form 5500-EZ, provides instructions for processing employee plan returns in the Ogden Submission Processing Campus, Code and Edit, Error Resolution and Rejects functions.

3.11.27.2.1  (01-01-2015)
Overview of IRM 3.11.27

  1. IRM 3.11.27 is used by the Submission Processing Code and Edit (C&E), Error Resolution and Rejects functions, and may be cited by other IRMs for processing EPMF Employee Plans (EP) returns. The Ogden Campus is the central processing center for all EP returns. Unprocessed EP returns received in other Campuses or Field offices must be routed to the Ogden Submission Processing Campus per IRM 3.10.72, Receiving, Extracting, and Sorting.

3.11.27.2.2  (01-01-2015)
General

  1. IRM 3.11.27.3, Entity Perfection - General, through IRM 3.11.27.4, Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan, provide the following instructions for a specific EP return:

    1. General instructions and a definition of the employee plans required to file.

    2. Special instructions related to the specific Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan, return.

    3. Tips and reminders for editing and perfecting Form 5500-EZ returns.

  2. IRM 3.11.27.5, General Error Resolution, through IRM 3.11.27.15.11.2 #, Error Code 704 Correction Procedures, provide general information and instructions for Error Resolution and Rejects processing.

3.11.27.2.2.1  (01-01-2015)
CADE 2

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

    Note:

    The CADE Master File, as it existed from 2004-2011, will transition from production and be retired at the end of 201152.

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

  3. With CADE 2 there will be changes to campus cycles beginning with cycle 201201.

  4. The new Business Master File (BMF), Exempt Organizations (EO) and Employee Plans Master File (EPMF) campus cycles are:

    1. Campus Cycle: Thursday - Wednesday.

    2. Master File Processing: Friday-Thursday.

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

  5. BMF, EO and EPMF transaction posting time frames are outlined as follows:

    • Transactions will be viewable using CFOL command codes on Saturday 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. Transaction posting dates will reflect a format of YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For Individual Master File (IMF) transactions, the following values for DD are defined:

    • 01 = Friday

    • 02 = Monday

    • 03 = Tuesday

    • 04 = Wednesday

    • 05 = Thursday

    Note:

    BMF, EO and EPMF transaction posting dates will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle.

3.11.27.2.3  (01-01-2015)
General Perfecting of Form 5500-EZ

  1. The following general information can be used when editing Form 5500-EZ. If the general instructions and the form specific instructions conflict, follow the form specific instructions.

  2. Perfect the "Must Enter" entity information (name, address, Employer Identification Number (EIN), plan number, tax period and received date).

  3. No correspondence will be generated to the filer for missing information on Form 5500–EZ.

  4. Perfect the lines to be transcribed (T-lines) on the return as indicated by a "T" on the exhibit for the form to be edited as follows:

    Note:

    Perfect means to edit the T-line entry for legibility.

    1. "X" the T-line if the taxpayer has crossed out the wording and replaced it with wording with a different meaning from the wording on the return.

    2. "X" any line and edit or add the entry on the correct T-line if the wording has been crossed out and replaced with wording that is on a T-line.

    3. Recompute a "Total" T-line if all of the lines above it are also T-lines, and one or more dollar entries have been edited or deleted ("X" ed).

  5. A dollar entry is a positive or negative dollar amount.

    1. Document Perfection is no longer required to edit dollars and cents.

    2. Do not edit brackets or parentheses around amounts clearly indicated to be negative with a bracket or a minus (-) sign. A true negative entry means that , through computation or perfection, the result or entry is actually negative.

  6. A blank indicates either of the following:

    1. No entry of any kind in a dollar or question line.

    2. The line cannot be perfected from an attachment.

3.11.27.2.3.1  (01-01-2015)
Edit Marks

  1. Edit marks are edited on the return for transcription to the Automated Data Processing (ADP) System through Integrated Submission and Remittance Processing (ISRP). Code and Edit must edit in red pencil/pen. Other areas can edit in brown, orange, purple, or green pencil/pen.

  2. The only items edited on the return are those to be transcribed except where specific instructions require editing of a non-transcribed item. Lines are left blank if the entry would be a zero amount unless otherwise instructed.

  3. The original entry on a return is never obliterated, altered or erased when deleting or correcting an entry. Always exercise care to ensure that the original entry remains legible. Perfected entries provide a legible "edit trail" for anyone who may work with the return later.

  4. For a description of specific edit marks, see the table below:

    Edit Mark Description
    "X" or "/" The "X" is used to delete tax data or to indicate that an item is not to be transcribed. A" /" can be used when deleting a form or schedule not being transcribed.
    "//$" The "//$ " is used in the entity area to identify the beginning and ending of a foreign country code. For example, "/EI/$" is edited for Ireland and "/GM/$" is edited for Germany.
    "% or c/o" Indicates an "in-care-of" name for transcription.
    Circle Indicates an entry is not to be transcribed. Also used to delete Entity data or a received date.

    Note:

    If the taxpayer circles an entry, edit the entry.

    Underline Indicates an entry is to be transcribed (e.g., Name Control, Tax period, etc.).
    Arrow Indicates the correct placement of a misplaced entry. An arrow may be used if the misplaced item is close to the correct line and there is no question where the entry belongs.

    Note:

    A double arrow may be used if the same figure is to be transcribed in two different places (along with any required transcription data between the two arrows).

    Check Mark Indicates an entry was manually math verified and is correct.
    Bracket/Parenthesis Indicates a negative numerical amount.
    Vertical Line or Decimal Point Indicates the separation of dollar and cents if no distinction has been made by the taxpayer.
    Zero, Dash, None, or N/A "ZERO" , "DASH" , "NONE" or "N/A" are considered valid entries except when specific instructions require editing of an entry.
    Edit Marks Made by Other IRS Functions Edit marks entered by other areas, such as Collection or Accounts Management, are not to be re-edited except to place the marks in the correct area.
    Rocker Indicates the amount paid when drawn under a remittance amount.

3.11.27.2.4  (01-01-2015)
Attachments to Form 5500-EZ

  1. Always perfect the return from a supporting attachment unless otherwise stated.

  2. When the filer submits an EXACT duplicate of the return, e.g., page 1 has the same information on both returns, (plan number, tax period, name, address) and line items have the same money amounts, "X" the duplicate pages and move to the back of the return.

  3. Detach only original document (e.g., documents which have an original signature or documents which are not marked "copy" or attached to supplement or support the return) by doing the following:

    1. Notate on the document "detached from Form 5500-EZ" and edit the received date of the return on the detached document.

    2. Continue routing or perfecting the return from which the attachment was separated.

    3. Leave the document attached unless the Attachment Routing Guide instructs you otherwise. See routing chart below.

    4. Always verify the date with the date on the attached envelope and date stamp the detached document before routing.

    IF THEN
    Form 2848, Power of Attorney and Declaration of Representative, is attached
    • Edit the taxpayer’s name and EIN on F2848, if missing.

    • Edit the received date on F2848.

    • Route F2848 to the CAF unit.

    • Edit the action trail on the left of the tax return (e.g., F2848 detached).

    Form 4461, Form 4461-A and Form 4461-B Route to:
    Internal Revenue Service
    Attn: Pre-Approved Plans Coordinator
    PO Box 2508, Room 5–106
    Cincinnati, OH 45201
    Form 5306, Application for Approval of Prototype or Employer Sponsored I.R.A, is attached If there is no notation of Employee Plans technical action, detach and forward to EP Technical:
    Internal Revenue Service
    ATTN: T:EP:RA:T:ICU
    P.O. Box 27063
    McPherson Station
    Washington, DC 20038
    Form 5300, Form 5307, Form 5310, Form 5310-A, and Form 5316, is attached If an application for determination with an original signature is attached to a return, detach the application and forward it to the address shown below. If other than an original signature is present, leave the application attached to the return:
    Internal Revenue Service
    P.O. Box 12192
    Covington, KY 41012-0192
    Form 5308, Request for Change in Plan/Trust Year, is attached
    • If an approved Form 5308, Request for Change in Plan/Trust Year, leave it attached.

    • If an original Form 5308 with neither approval nor disapproval, detach and forward to EP Technical.
      Internal Revenue Service
      ATTN: T:EP:RA:T:ICU
      P.O. Box 27063
      McPherson Station
      Washington, DC 20038

    Copy of Form 5500–EZ Circle "Copy" and process Form 5500–EZ.
    Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, is attached If the filer has attached a statement that meets Reasonable Cause to the return:
    • Edit CCC "R" .

    • Route a copy of the return and attachments to EP Accounts for reconsideration.

    Form 8821, Tax Information Authorization, is attached If a Form 8821, Tax Information Authorization, is attached:
    • Edit the taxpayer’s name and EIN on F8821, if missing.

    • Edit the received date on Form.

    • Route F8821 to the CAF unit.

    • Edit the action trail on the left of the tax return (e.g., F8821 detached).

    Form 8822, Change of Address, is attached Detach and route to EP Entity, M/S 6273.
    Letters are attached Route letters of a technical nature to EP Accounts Unit M/S 6552.
    CP 403/CP 406 Notice is attached If the notice is attached to an unnumbered return, and the CP has not been cleared by Entity, attach the CP to the front of the return and pull the return from the pack to be routed to Entity. Route to EP Entity, M/S 6273.
    If the notice is an undeliverable, Route to EP Entity, M/S 6273.
    Appendix A - Revenue Procedure 2014–32 Transmittal Schedule OMB 1545–0956 Edit CCC's R and V on Form 5500-EZ, detach Appendix A and route to EP M/S 1110.

    Note:

    If the filer writes on the top of the return "Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief" or similar wording and the Appendix A is not attached, edit the CCC's R and V and make a copy of the front page of the Form 5500-EZ to route to EP M/S 1110.

  4. If any attachments to Form 5500-EZ provide a reasonable cause statement from the filer for filing late or if Form 3198-A, TE/GE Special Handling Notice, indicates late filing penalty should not be assessed, always edit a CCC R. Do Not route to EP Accounts.

  5. If the post mark date is missing always edit the stamped date stamped on the return. If the stamped date is missing use the post mark date from the envelope on the detached document before routing.

3.11.27.2.5  (01-01-2015)
Researching a Form 5500-EZ

  1. Use Form 12837, Document Perfection IMF/BMF Research Request Form, to request research when instructed to do so.

  2. The following IDRS Command Codes may be used for research:

    1. EMFOLE

    2. EMFOLI

    3. EMFOLT

    4. EMFOLP

    5. ENMOD

    6. INOLES

    7. NAMEE/NAMEB

    8. SUMRY

3.11.27.2.6  (01-01-2015)
Routing to Other Functions

  1. Route to another campus function (e.g., Error Resolution (ERS)/Rejects, OAMC, R&C Entity) by doing one of the following:

    If the document is Then
    unnumbered
    1. Perfect the return as completely as possible.

    2. Pull the return from the batch and route to the appropriate area per local procedures.

    numbered
    1. Leave the document in the batch.

    2. Perfect only the entity information.

    3. Attach Form 4227, Intra-SC Reject or Routing Slip.

    4. Edit the appropriate Action Codes for Form 5500-EZ.

  2. See IRM 3.11.27.2.6.1, Using Routing Form 4227, for Form 4227 procedures.

3.11.27.2.6.1  (01-01-2015)
Using Routing Form 4227

  1. Use Form 4227 to route either a numbered or unnumbered return, attachment, photocopy, or other document to a function inside the Ogden IRS Center (OSPC).

  2. Include on Form 4227 all of the following information:

    1. Your name or C&E stamp.

    2. Where you are routing the document(s) and

    3. The reason you are routing the document(s) and/or any instructions for the receiving area.

3.11.27.2.6.2  (01-01-2015)
Routing to Entity

  1. Route the following Entity Issues to Entity if there is no indication Entity worked the issue (e.g., TC 59X, Entity Stamp, etc.):

    1. Mismatch, Multiple, "applied for" , or no EIN see IRM 3.11.27.4.9, Employer Identification Number - Part II, Line 2b.

    2. Name change is indicated on the return or on attachments.

    3. Name and EIN are not legible or not present.

    4. No Plan Number present.

    5. Address changes for Plan administrators.

    6. "We are not required to File."

    7. "We have merged our plan assets."

      Exception:

      Do not route to Entity if CCC "F" was edited per IRM 3.11.27.4.3.1, Final/Termination or Initial Returns.

    8. Any changes to the Plan Administrator's name or address Line 3a, must be routed to Entity.

    9. If a delinquency Notice CP 403/406 is attached to the return, route to entity for resolution.

    Note:

    Research IDRS first. If after research no resolution is found, route to entity for resolution.

3.11.27.2.7  (01-01-2015)
Unprocessable Return

  1. Give the return to your manager to destroy if there is no information on the return or attachments to research on an unnumbered, unprocessable return.

  2. Route a numbered, unprocessable return to Rejects per IRM 3.11.27.2.6, Routing to Other Functions.

    Note:

    Do not route an unprocessable return to entity if there is no information on the return or attachments to research.

3.11.27.2.8  (01-01-2015)
ERS Action Codes

  1. An ERS Action Code rejects Form 5500-EZ from the system so it can be corrected by the Error Resolution and/or Reject functions, and identifies the reason the document was rejected. ERS Action Codes are used to indicate whether research, or some other action is needed. The Action Code will set the suspense period to be assigned to the return and place the return in the workable or unworkable suspense inventory.

  2. When necessary, a three-digit Action Code will be assigned by the tax examiners. Action Codes are valid for Form 5500-EZ.

  3. Edit the ERS Action Code in the bottom left margin of the return.

  4. Edit the following Action Codes when a return cannot be perfected from the information present.

    Action Code Description
    320 (Entity) Route return to have Entity issue worked.
    351 (Rejects) Route return to have Rejects issues worked.
    450 (Any Other Area) Route return to any other area.
    480 (Early Filed - Suspense) The return is an early-filed future return.
    610 (Renumber) Route to Numbering to have return renumbered.
    640 (Void DLN) To delete the assigned DLN on the return (e.g., Re-entry Returns).
  5. Form 4227 is required except when Action Code 480 is used for early filed future returns.

  6. Only one Action Code can be assigned to a return at one time. If more than one Action Code is needed, edit the second Action Code on Form 4227.

  7. If more than one Action Code of the same priority is required (e.g., 320 and 480), edit the Action Code with the shortest suspense period and attach Form 4227 to indicate the second unprocessable condition.

3.11.27.2.9  (01-01-2015)
Computer Condition Codes

  1. Computer Condition Codes (CCC) are used to identify a special condition or computation to post to the Master File.

  2. Valid CCCs for Form 5500-EZ are 1, C, F, G, I, R, S, U, V, and Y.

    Note:

    Edit all applicable CCC, for example if the return is for a Final and an amended edit "F" and "G"

    .

  3. Edit one or more CCCs when instructed to do so.

    Note:

    If a CCC is edited in the incorrect area of a return by another area, circle out the CCC and edit the CCC in the appropriate area of the return.

  4. CCCs are edited on page 1, in the Part II box in the middle of the form:

    Computer Condition Codes (CCC)

    CCC Meaning Use IF THEN
    1 Fact of Filing the return is filed for tax period 2008 and prior. Edit CCC "1" .
    C Substitute or Secured Return the return is identified as a "Secured Return," or "Substitute" for return (SFR). Edit CCC "C" .
    F Final Return the return is identified as a Final, when the final box on the return is checked and all conditions for a final return are met. (Zero Assets and Zero Participants) The return or attachments are notated with final, out of business, termination, etc. Edit CCC "F" .
    G Amended Return the return is identified as an amended when the amended box on the return is checked. Edit CCC "G" .
    I Incomplete Return the return is identified as incomplete. Systemically generated.
    R Reasonable Cause for Failure to File Return Timely the return is identified as having reasonable cause for late filing attached. or Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return "Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief" or similar wording and the Appendix A is not attached,. If the Part I Box B is checked and the return is received with in the extended due date See IRM 3.11.27.2.12, Due date of Form 5500-EZ. to determine if return is timely by the extended due date. Edit CCC "R" .
    S Short Plan Year the return is identified as a short plan year, short period return, or a one day (month), the return indicates the plan begins and ends within the same month. Edit CCC "S" .
    U Unprocessable Return correspondence is to be initiated with the filer. Code & Edit does not currently correspond on Form 5500–EZ; therefore, CCC "U " is not currently edited.
    V Suppress Daily Delinquency Penalty the return is identified as a delinquent, and has no money amounts, and the filer has attached reasonable cause or Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return "Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief" or similar wording and the Appendix A is not attached, Edit CCC "V" .
    Y 52–53 Week Filer the return is identified as 52-53 week filer. Plan years reported under 52-53 week rule may end not more than six days before and not more than three days after the end of a month. Edit CCC "Y" .
  5. Edit CCC "1" "Fact of Filing" - for form revision 2008 and prior or tax period 2008 and prior. Edit only the following fields:

    1. Name Form 5500-EZ Fields Valid Content
      Tax Period Upper right hand corner in front of the form revision date. YYMM
      Plan Year Ending Part I Numeric in MMDDYYYY
      Foreign Plan Part I Edit to right of box: 1 = if box is checked, 2 = if the box is not checked, and 3 = if the Plan Characteristic code in Part IV 8 value is 3A.

      Note:

      If no boxes, edit 2 in the Part I, Line A right margin.

      Name Control Part II, 2a Alpha/numeric Note: Always the first four characters of the employers name.
      Plan Number Part II, 1b 001-999
      Employer's Name Part II, 2a Alpha/Numeric
      Employer’s Name Cont. Part II, 2a Alpha/Numeric
      Employer’s Sort Name Part II, 2a Alpha/Numeric
      Employer’s In Care of Name Part II, 2a Alpha/Numeric
      Employer’s Street Part II, 2a Alpha/Numeric
      Employer’s Foreign Address Part II, 2a Alpha/Numeric
      Employer’s City Part II, 2a Alpha/Numeric
      Employer’s State Part II, 2a Alpha/Numeric
      Employer’s ZIP Part II, 2a Alpha/Numeric
      EIN Part II, 2b Numeric
      Received Date Stamped on first page of filing or from envelope Numeric in MMDDYY format
      Computer Condition Code Manual code applied to indicate filing 1 = Fact of Filing
      F = the return is identified as a Final, when the final box on the return is checked and all conditions for a final return are met. (Zero Assets and Zero Participants) The return or attachments are notated with final, out of business, termination, etc.
      R = Reasonable Cause for Failure to File Return Timely If the Part I Box B is checked and the return is received with in the extended due date edit CCC "R" , See IRM 3.11.27.2.12, Due date of Form 5500-EZ. to determine if return is timely by the extended due date. If Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return "Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief" or similar wording and the Appendix A is not attached, Edit CCC's "R" and "V"

      Note:

      If the filer writes on the top of the return "Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief" or similar wording and the Appendix A is not attached, make a copy of the front page of the Form 5500-EZ to route to EP M/S 1110

      .
      Signature Bottom right of first Page 1 if there, 2 if not

      Note:

      Form 5500-EZ filed on form revision 2008 and prior or tax period 2008 and prior will be processed as fact of filing. Edit the tax period on all Forms 5500-EZ.

3.11.27.2.10  (01-01-2015)
Computer Unprocessable Conditions

  1. To be processable, a return must have a TIN, a legible name, and plan number. Conditions which make a return unprocessable are:

    • A name so illegible or incomplete that the name control cannot be determined,

    • An invalid TIN (i.e., other than 9 numeric digits) and it cannot be perfected from information on the return or attachments, and

    • Plan number cannot be determined from the return or attachments.

  2. Attach a Form 4227 noting the unprocessable condition and route to the appropriate area.

3.11.27.2.11  (01-01-2015)
Return Marked Copy or Duplicate

  1. A "copy" return is a numbered or unnumbered return which is marked "copy" , "state copy" , "duplicate" , etc. Edit the return by circling the words "copy" , "state copy" , "duplicate " , etc., and process as an original return. No IDRS research is required.

3.11.27.2.12  (01-01-2015)
Due Date of Form 5500-EZ

  1. Form 5500-EZ is due seven months after the plan year ending. Refer to the Due Dates table below to determine the filing due date for Form 5500-EZ.

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

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

    Due Dates

    Plan Year Ending Return Due Date (* weekends and legal holidays considered) Extended Due date 2 1/1 months (* weekends and legal holidays considered)
    201401 09-01-14* 11-17-14*
    201402 09-30-14 12-15-14
    201403 10-31-14 01-15-15
    201404 12-01-14 02-17-15*
    201405 12-31-14 03-16-15*
    201406 02-2-15 04-15-15
    201407 03-2-15 05-15-15
    201408 03-31-15 06-15-15
    201409 04-30-15 07-15-15
    201410 06-01-15* 08-17-15*
    201411 06-30-15 09-15-15
    201412 07-31-15 10-15-15
    201501 08-31-15 11-16-15*
  4. If the filer is delinquent and has attached a statement of Reasonable Cause, edit CCC "R" in the center top portion of the return.

  5. If a Form 5558 is attached to the return, and the filer has attached a statement that meets Reasonable Cause to the return, edit CCC "R" .

  6. If the Part I Box B is checked and the return is received with in the extended due date edit CCC "R" , See IRM 3.11.27.2.12, Due date of Form 5500-EZ.

  7. If the filer is delinquent and Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return "Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief" or similar wording and the Appendix A is not attached, edit CCC "R" and "V" . Detach Appendix A and route to EP M/S 1110.

    Note:

    If the filer writes on the top of the return "Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief" or similar wording and the Appendix A is not attached, make a copy of the front page of the Form 5500-EZ to route to EP M/S 1110.

3.11.27.2.13  (01-01-2015)
Received Date

  1. A Received Date is required on all Forms 5500-EZ either stamped or edited in MMDDYY format on the first page of the return. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Determine if the CCC "R" should be edited. Keep in mind the timely due dates for the return you are processing and, if necessary, examine envelopes and edit the earliest received date to prevent an unnecessary late penalty assessment. Follow the priority in (4) below for determining the earliest received date. If the Revenue Agent enters a date that the Form 5500-EZ was secured, edit that date as the received date.

    IF THEN
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the return is considered timely.
    the due date falls on a weekend or legal holiday the return is timely if postmarked by the first business day following the weekend or legal holiday.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ edit the received date to agree with the postmark date.
  2. If more than one IRS received date is stamped on a return, circle all but the earliest date.

  3. The Received Date may or may not be stamped on the face of the return.

  4. If the date stamp is missing or is illegible, determine the Received Date following the priority list below and edit the earliest date in MMDDYY format in the middle of the first page. Always search attachments for an IRS Received Date and edit the earliest date on Page 1 of the return before using the priority items listed below:

    1. Postmark date on envelope or stamped postmark date on return.

      Note:

      Consider U.S. Postal Service (USPS) and Designated Private Delivery Service (PDS) mail date stamps to be valid postmark dates

      .

    2. Revenue Officer's Signature date.

    3. SCAMPS Date - the IRS SCAMPS machine date generated on the envelope.

    4. Signature Date (only if within current processing year).

    5. Julian date minus 10 days in the DLN.

    6. Fax date on original return.

    7. Today's date minus 10 days.

  5. Consider returns timely filed if the following conditions exist:

    1. They are received by IRS on or before the due date, or

    2. A return required to be filed by a prescribed date that is mailed on or before the date, but received by the Service after that date, is treated as filed on the postmark date.

    3. A mark from a private postal meter registered with the U.S. Postal Service is treated as a postmark if the return is received by the ordinary delivery time for mail postmarked at the same place of origin by the U.S. Postal Service.

    4. Returns delivered by certain private delivery services (" PDS" ) listed in Notice 2004-83, Notice 2004-2, IRB 1030, effective 1/1/2005, or any successor, are subject to the postmark rule based on the date on which an item was given to the PDS for delivery.

      Note:

      Under Notice 2004-83, the list of PDS' and their designated services is as follows:


      1. DHL Express (DHL): DHL same Day Service, DHL Next Day 10:30 a.m.,
      2. Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First.
      3. United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

    5. If the return due date falls on a Saturday, Sunday, or any legal holiday in the District of Columbia or state where a return is required to be filed, the return is considered timely filed if it is received (or postmarked) on the next day that is not a Saturday, Sunday, or legal holiday.

    6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    7. There is a "disapproved" extension form attached (grace period allowed) and the return is received within 10 days from the "Director's date stamp" (at the bottom of the Form 5558) or the due date, whichever is later.

  6. If the received date is prior to the tax period, do the following:

    IF THEN
    the received date is invalid (e.g., 201413 in lieu of 201412) change the received date to the current year.
  7. Edit the IRS received date as follows:

    IF AND THEN
    a timely Received Date is the only Received Date stamped on the return   no editing is required.
    the stamped IRS Received Date is after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ change the received date to the postmark date.
    the stamped IRS Received Date is after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ change the received date to the postmark date.
    the stamped IRS Received Date is after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ no editing is required.
    two or more dates are stamped on the return  
    1. Use the earliest IRS Received Date.

    2. Circle out all other dates.

3.11.27.2.13.1  (01-01-2015)
Early Filed Return

  1. An early filed return is defined as a return whose received date is prior to its Tax Period ending date.

  2. Do one of the following for an early filed EP return:

    IF AND THEN
    the return is not "final/termination" the tax period is less than four months after today's date, Process the return.
    the return is not "final/termination" the tax period is four months or more in the future, Edit Action Code 480.
    the return is final/termination   edit the tax period to the month preceding the received date and edit CCC "F" .

3.11.27.2.14  (01-01-2015)
Amended Return

  1. An Amended return may be identified by the "Amended" box being checked and/or by such words as "AMENDED" , "Revised" , "SUPPLEMENTAL" , "ADDITIONAL" , or any other positive indication that the taxpayer has filed previously. Filing a "Copy" of a return is not sufficient reason to label a return "Amended" unless accompanied by a positive statement from the taxpayer.

    Caution:

    Process a "copy" return as an original unless a statement is attached indicating it is an amendment.

  2. Examine the return for attachments. Do not separate any related attachments from the return that the taxpayer has submitted to explain the reason for the amended return, as this information will be used by Accounts Management. Detach any unrelated documents and route them to the appropriate function using Form 4227, Edit Action Trail, on the return.

  3. If there is an indication the return is amended and:

    IF THEN
    TC59X or ICS was entered on the return by Compliance Services, Do not edit CCC "G" . Process as original.
    Form 13596, Reprocessing Returns, is attached Do not edit CCC "G" . See IRM 3.11.27.2.15.2, Form 13596 Reprocessing Returns.
    None of the above are present Edit CCC "G" or follow local procedures. Always check Box A (2) if not checked and there is an indication the return is amended.
  4. The following data must be present and edited on all amended returns, see IRM 3.11.27.4.1, Editing Form 5500-EZ, through IRM 3.11.27.4.25, Preparer Information - Paid Preparer's Signature Block:

    1. Name Control

    2. Plan Number

    3. EIN

    4. Tax Period

    5. CCC "G" and Box A (2) checked by filer or C&E

    6. If the Part I Box B is checked and the return is received with in the extended due date edit CCC "R" , See IRM 3.11.27.2.12, Due date of Form 5500-EZ. to determine if return is timely by the extended due date.

    7. If Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return "Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief" or similar wording and the Appendix A is not attached, edit CCC "R" and CCC "V" , detach the Appendix A and route to EP M/S 1110.

      Note:

      If the filer writes on the top of the return "Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief" or similar wording and the Appendix A is not attached, make a copy of the front page of the Form 5500-EZ to route to EP M/S 1110.

    8. Received Date

    9. Signature

    10. Sections 1-5

3.11.27.2.15  (01-01-2015)
Re-Entry Document Procedures

  1. A return posted to the wrong account or module, or attempting to post must be reprocessed to post to the proper account or module.

  2. Each re-entry return must have a Form 3893, Re-Entry Document Control or Form 13596, attached.

    1. Form 3893 is used to re-input documents.

    2. Form 13596 is used to reprocess documents.

  3. Always leave the Form 3893 or Form 13596 on the front of the return. It must remain as a permanent part of the document.

  4. Examine Form 3893 and/or Form 13596 to determine the action needed to make the return processable.

3.11.27.2.15.1  (01-01-2015)
Form 3893 Re-entry Document Control

  1. Form 3893 is used to reinput a return that has not posted to an account or module.

  2. If more than one return is in the batch and only the top Form 3893 has an entry in Box 1 (Alpha/Numeric block control no.), edit all returns using current processing instructions and keep all returns clipped together.

  3. If the return was not edited according to current processing instructions, then circle out any Action Codes, CCCs, and any other edit marks that are no longer applicable. Re-edit according to current processing instructions.

  4. If the return was edited according to current processing instructions, ensure that the information from Form 3893 is edited to the return.

    Form 3893 Action Taken
    Box 14 (Remarks) Ensure that the information is edited to the return.
  5. Examine returns that have any color other than red editing in the tax data section to determine if the corrections are the result of improper perfection or taxpayer error.

    IF THEN
    improper perfection edit the same correction in red to the appropriate area.
    taxpayer error leave the entries as shown on the document.
  6. A Received Date must be present on all Re-entry returns.

    IF THEN
    received date is not present edit a Received date to the middle of the return see IRM 3.11.27.2.13, Received Date.
    multiple received dates are present circle out all but the earliest date.
  7. When additional information is still needed to make the return processable, prepare Form 4227 for the appropriate action (e.g., research, etc.).

  8. When perfection is not possible, edit Action Code 640 and attach Form 4227 noting, "Perfection not possible" and return to initiator.

3.11.27.2.15.2  (01-01-2015)
Form 13596 Reprocessing Returns

  1. From 13596, is used to reprocess a return to the correct account or module that had previously posted to the wrong account or module.

  2. If the return was not edited according to current processing instructions, then circle out any Action Codes, CCC's (including CCC "G" ) and any other edit marks that are no longer applicable. Re-edit according to current processing instructions.

    Note:

    Do not edit CCC "G" on an amended return.

  3. If the return was edited according to current processing instructions, ensure that the information from Form 13596 is edited to the return.

    Form 13596 Action Taken
    TIN correction Edit correct TIN on return.
    Tax period correction Edit correct tax period on return.
    Reasonable cause Edit appropriate computer condition code.
    a. Edit CCC R if the "FTF" box is checked.
  4. Examine returns that have any color other than red editing in the tax data section to determine if the corrections are the result of improper perfection or taxpayer error.

    IF THEN
    Improper perfection Edit the same correction in red to the appropriate area.
    Taxpayer error Leave the entries as shown on the document.
  5. A Received Date must be present on all reprocessed returns.

    IF THEN
    Received Date is not present Edit a received date to the middle of the return.
    Multiple Received Dates are present Circle out all but the earliest date.

3.11.27.2.16  (01-01-2015)
Secured Delinquent Returns

  1. The Examination Division occasionally secures and uses a copy of the taxpayer's return as a source document to complete an audit examination. This copy is then submitted for submission processing as an original return.

  2. These returns can be identified by the words "Secured by TE/GE" , "Delinquent Return Secured" , "Copy Secured by Examination" or "TC 599 Input" . The return may also have either a Form 13133, Expedite Processing Cycle, or Form 3198-A attached.

  3. Code and Edit will edit all applicable information as you would a non-secured return.

  4. Edit CCC "C" .

  5. Edit CCC "R" if the attached Form 3198-A indicates no late filing penalty should be assessed.

  6. Secured delinquent returns and a substitute for a return require "Expedite Processing" . If found in a regular (11 day cycle) batch, pull out for special handling for "ISRP walk through" .

3.11.27.2.17  (01-01-2015)
Substitute for Return (SFR)

  1. The Revenue Agents in the EP Division prepare returns for the filer. The return will be identified as a "Substitute for Return" , "SFR" , or "Substitute Return" . Code and Edit will edit all applicable information as you would on an original return. Edit CCC "C" . The following items must be present in order to process:

    1. Plan Sponsor Name - Edit name control.

    2. Sponsor EIN - Valid EIN must be present.

    3. Plan Year Ending - Edit in YYMM format.

    4. Plan Number - Must be valid plan number 001-999.

    5. Edit CCC "C" .

  2. If the return is missing any required field listed in (1) above, attach Form 4227 noting the invalid condition, and route to Entity to research. Entity will return to Code & Edit to finish processing.

  3. Substitute for Return and a Secured Return require "Expedite Processing" . If found in a regular (11 day cycle) batch, pull out for special handling for "ISRP walk through " .

    Note:

    Do not correspond for any missing information.

3.11.27.2.18  (01-01-2015)
Prior Year Return

  1. If a current/prior year return is filed on a tax form for other than the current processing year, convert the transcription lines to the current year format by using the Prior Year Conversion Charts. See Exhibit 3.11.27-1 Prior Year Conversion Chart.

3.11.27.3  (01-01-2015)
Entity Perfection - General

  1. The entity area of a tax return or CP notice identifies the taxpayer on the EPMF. The entity of the return contains the following:

    1. Employer Identification Number (EIN)

    2. Name

    3. In-Care-Of Name

    4. Address

  2. Route the return or CP 403/406 notice to Entity per IRM 3.11.27.2.6.2, Routing to Entity, if the name or EIN has been changed on the CP notice, but not changed by Entity.

3.11.27.4  (01-01-2015)
Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan

  1. Form 5500-EZ is filed by certain one-participant retirement plans that are required to file annual returns, not eligible or choose not to file the return electronically on Form 5500-SF, and certain foreign plans.

  2. A one-participant plan means a retirement plan (that is, a defined benefit pension plan or a defined contribution profit sharing or money purchase pension plan) other than an Employee Stock Ownership Plan (ESOP) that meets the following conditions:

    1. The plan covers you (or you and your spouse) and you (or you and your spouse) own the entire business which may be incorporated or unincorporated; or

    2. The plan only covers one or more partners (or partner(s) and spouse(s)) in a business partnership.

    3. The plan does not provide benefits for anyone except you, or you and your spouse, or one or more partners and their spouses.

  3. A foreign plan means a pension plan maintained outside the United States primarily for nonresident aliens. A foreign plan is required to file Form 5500-EZ if the employer who maintains the plan is:

    1. A domestic employer, or

    2. A foreign employer with income derived from sources within the United States (including foreign subsidiaries of domestic employers) if contributions to the plan are deducted on its U.S. income tax return.

  4. All Forms 5500-EZ are processed by the Ogden Campus. This includes both foreign and domestic addresses.

  5. If a CP 403/406 Delinquency Notice is attached, follow instructions in IRM 3.11.27.2.6.2.(1)(i), for processing replies to delinquency notices.

  6. Form 5500-EZ filers are no longer required to attach any schedules to the form. Filers subject to Schedules MB or SB reporting should complete the schedule(s), retain a copy for their records, but should not attach the schedule to a filed Form 5500-EZ.

  7. Forms 5500-EZ with form revisions and tax periods 2008 and prior will be batched as "Fact of Filing" under Program Code 72841 and form revisions and tax periods 2009 and subsequent will be batched under Program Code 72840. See Exhibit 3.11.27-1.

    EDIT WHEN
    T lines, the return is a 2009 or subsequent Form revision or taxpayer indicates 2014 Tax Year.
    T lines, the return is a future Tax Period.
    CCC "1" (Fact of Filing) the return is a 2008 and prior year revision.

3.11.27.4.1  (01-01-2015)
Editing Form 5500-EZ

  1. Put Form 5500-EZ in page order 1-2.

  2. The Form 5500-EZ contains two entity sections: the Employer's name and the Plan Administrator's name. The Employer's name in Part II 2a and the Employer Identification Number (EIN) in 2b must be present.

  3. Perfect all "T-lines" (if blank) from attachments.

  4. Amounts are entered in dollars.

3.11.27.4.2  (01-01-2015)
Tax Period (Plan Year Beginning and Ending)

  1. Edit all tax periods.

  2. An employee plan may have only one accounting period.

    Note:

    A tax period should always end on the last day of the month except as otherwise specified. Ignore a minor discrepancy such as October 30 instead of October 31.

  3. The accounting period must meet the "52/53" week rule defined in (a) and (b) below:

    1. If the tax period ending date is not more than 3 days after the beginning of the month, edit the previous month. (e.g., October 3, use the designation for September YY09). Edit CCC "Y" .

    2. If the tax period ending date is not more than 6 days before the end of the month, edit the month shown on the return. (e.g., October 25, use the numeric designation for October, YY10). Edit CCC "Y" .

    3. Edit CCC "S" if the accounting period is less than 12 months.

  4. The tax period is the year and last month of the approved accounting period of the employee plan.

  5. Edit the tax period to the right of the form title in YYMM format (e.g., if the Filer's plan year ending date is 12-31-2014, edit "1412" .)

  6. Edit as follows:

    IF THEN
    the return is for current year edit the tax period.
    the return is for a prior year edit the tax period using the plan year ending date.
    the taxpayer has notated a tax period other than the preprinted year on the return or label edit the tax period based on the taxpayer indication.
    the tax period is missing, incomplete, or illegible review the return for the correct tax period.
    1. Edit the plan year ending date.

    2. If unable to determine, process using current processing year.

    The tax period is longer then 12 months review the return for the correct tax period.
    1. Edit the plan year ending date.

    2. If unable to determine,

      1. Remove return from batch.

      2. Route to Entity Control for Tax Period validation.

      If Entity is unable to determine process using current processing year.

3.11.27.4.3  (01-01-2015)
Initial, Amended, Final and Short Year - Boxes, Part I, A

  1. If the filer indicates a return is an initial or the attachments indicates this is the initial (or first) EP return the Plan has filed under the EIN, check box A(1).

    Note:

    If box A (1) is checked and there is no indication that Entity has seen the return, route to Entity for establishment of the plan.

  2. If the filer indicates "Amended" , "Corrected" , or " Additional" , check box A (2).

  3. If the filer indicates that the return is a " Final" , "Terminated" , "Rolled Over to an Individual Retirement Arrangement (IRA)" , check box A (3).

  4. If the filer indicates that the return is a " Short plan year return" , check box A (4).

    Note:

    If multiple boxes are checked, edit the applicable CCC's; for example, if the Final and Amended box is checked, edit CCC "F" and "G"

    or if the Final, Amended and Short boxes are checked, edit CCC "F" , "G" , and "S" .

3.11.27.4.3.1  (01-01-2015)
Final/Termination

  1. Identify Form 5500-EZ returns as "Final/Termination" only if ALL of the following apply:

    1. The return or an attachment is marked "Final/Termination " , or there is other indication the Retirement Plan has terminated or merged.

    2. Total Number of Participants is Zero or blank in Part III, Line 6b.

    3. Total Assets End of Year is zero or blank in Part III, Line 7a (2) and Line 7c (2).

  2. Edit CCC "F" only when you have identified a final/termination return; otherwise circle out the box if checked. Continue perfecting the return.

  3. Edit the tax period on a final/termination return to the month preceding the received date if the tax period is after today’s date.

3.11.27.4.4  (01-01-2015)
Extended Box - Part I, Box B

  1. If the Part I Box B is checked and the return is received with in the extended due date edit CCC "R" , See IRM 3.11.27.2.12, Due date of Form 5500-EZ. to determine if return is timely by the extended due date.

3.11.27.4.5  (01-01-2015)
Foreign Plan - Box, Part I, C

  1. Edit to right of box: 1 = if box is checked, 2 = if the box is not checked, and 3 = if the Plan Characteristic code in Part IV 9 value is 3A. If the Form 5500–EZ does not have a Foreign Plan box in Part I, edit "LNC 2" in the right hand margin.

3.11.27.4.6  (01-01-2015)
Plan Number - Part II, Line 1b

  1. A three digit Plan Number must be present. No action is required if a three digit number is present. Valid numbers are 001 through 999.

  2. If a one or two digit number is entered, edit preceding zero(s).

  3. If the plan number is blank, search attachments. If found, edit the plan number in 1b. If unable to determine the plan number, attach 4227, annotate "Plan Number" and route to EP Entity.

  4. If the plan number is not in the valid range, annotate "Plan Number" and route to EP Entity.

  5. If multiple plan numbers are present, annotate "Plan number" and route to EP Entity.

3.11.27.4.7  (01-01-2015)
Effective Date Of Plan - Part II Line 1c

  1. Effective Date of Plan must be in month, day, year format. If the month and/or day is missing but the year is present, edit "01" for the month and/or day. For example, if filer entered 4/09, edit 040109, if filer enter "09" , edit "010109" . If the date is written "4-1-09" , no editing is required.

  2. If the date entered is incomplete and you are unable to determine the year, for example, 07-01-198, circle out the entry.

  3. If more than one date is entered, circle out all entries.

3.11.27.4.8  (01-01-2015)
Employer/Plan Administrator's Name - Part II, Line 2a

  1. The Name Control Consists of four characters or less. The name control will always be the first four characters of the Employer's Name.

    1. Valid characters are alpha, numeric, ampersand (&), hyphen (-) and blank. However, blanks are only valid in the last three positions.

  2. Underline the name control on the "Employer's Name" Line 2a.

    Note:

    If Line 2a is blank and 1a has an entry; underline the name control on the "Name of the Plan" Line 1a and arrow to Line 2a.

  3. Always perfect the name control by underlining or editing the first four characters of the name as follows:

    1. If the plan belongs to an individual, use the first four characters of the individual's first name.

      Note:

      IRS will accept the primary name line information received as long as there is no impact to the filer and will name control the first four characters. Do not change the EPMF primary name line based on BMF name line rules. The posting will be considered filer's intent.

    2. If the plan belongs to a partnership, LLC or corporation, use the first four characters of the partnership, LLC or corporation name.

    3. If the plan belongs to a Trust or 401K, use the first four characters of the Trust or 401K.

    4. Disregard the word "The" in the Name control only when more than one word follows. Example: The Flamingo Tree, Name Control: FLAM.

    5. Include the word "The" when it is only followed by one word. Example: Name: The Hawk, Name Control: THEH.

  4. Employee Plans specific name control examples to be used are:

    1. Jim Snow Profit Sharing Plan – Edit JIMS

    2. Retirement Plan for A Tree Inc – Edit RETI

    3. Jane Doe Trust – Edit JANE

    4. John Doe 401K Plan – Edit JOHN

    5. Trust of Jane Doe - Edit JANE.

  5. If unable to determine the name control by following the instructions above, route to entity.

3.11.27.4.8.1  (01-01-2015)
"In-Care-of" Name Part II, Line 2a

  1. An "in-care-of" name can be identified by words "in care of" or symbols "c/o" or "%" (percent).

  2. Ensure the "in-care-of" name is located above the street address.

    IF THEN
    the "in-care-of " name is located on the street address line preceding the street address no editing is required.
    the" in-care-of" name is located below the street address 1. Arrow the "in-care-of" name above the street address.
    2. Continue editing the return.
    the in-care-of name is shown on an attachment edit the "in-care-of" name above the street address.
    the street address for the "in-care-of" name is different from the street address of the filer
    1. Arrow the "in-care-of " street address below the "in-care-of" name or edit the "in-care-of " street address below the "in-care-of" name if located on an attachment.

    2. Circle the filer's street address and input "TC 016" . Notate "TC 016" in the upper left margin of the return.

    3. Continue editing the return.

    Note:

    Always circle out the "in-care-of" symbol (% or c/o) if it is present with an address. Do not use the ampersand (&) and the percent sign (%) when editing address information.

  3. A change to the "in-care-of" name can be determined by the following:

    • An indication the "in-care-of" name is changed (e.g., the taxpayer crossed out the original "in-care-of" name and added the new name or has entered a new "in-care-of" name in brackets.

    IF THEN
    an "in-care-of" name is changed but there is no indication of an address change
    1. Edit the "in-care-of" name as shown in (2) above.

    2. Continue editing the return.


    an "in care of" name is present and the "Address change" box is checked (or there is an indication of an address change)
    1. Edit the "in-care-of" name as shown in (2) above.

    2. Correct the address.

    3. Continue editing the return.

3.11.27.4.8.2  (01-01-2015)
Employer's Address – Part II, Line 2a

  1. Perfection of the Employer's address is necessary when the mailing address (Street or P.O. Box) is not easily identified.

  2. The procedures for perfection of an address for machine printed addressed returns indicating an address change and non-machine printed (handwritten) returns are as follows:

    IF AND THEN
    the address contains information other than a street address or a P.O. Box   no perfection is necessary. ISRP will enter the complete address.
    there is an indication on an attachment that the address has been changed   edit the new address in the Entity section of the return.
    Form 8822-B, Part II (address change requested) is attached the information is the same take no action.
    the information is different detach Form 8822-B and route to Entity.
    both a P.O. Box and a street address are shown  
    1. Input "TC 014" .

    2. Notate "TC 014" in the upper left margin of the return.

    .
    two street addresses are shown  
    1. Underline the second street.

    2. Input "TC 014" .

    3. Notate "TC 014" in the upper left margin of the return.

    .
    one street address is shown the taxpayer changes the address to a P.O. Box
    1. Input "TC 014" .

    2. Notate "TC 014" in the upper left margin of the return.

    the city and state are not shown on the return, but are shown on an attachment   edit the city and state on the form in the entity section of the return.
    no address is shown on the return or attachment   leave blank and allow to fallout to ERS.
    the ZIP code is missing or illegible is not available on the return or attachments determine ZIP Code by using Document 7475.
    only the first three digits of the ZIP Code can be determined   edit "01 " for the fourth and fifth digits.
    the National Change of address (NCOA) label is present   underline the Name Control.
    it is necessary to edit the street address   edit the address on the return.
  3. The U.S. Postal Service established new address requirements for APO/FPO addresses. If the old address appears (e.g., APO New York, NY 091XX), convert the new state abbreviation based on the zip code e.g., the previous example would be converted to APO AE 091XX). APO/FPO addresses are considered domestic addresses. Refer to the conversion chart below:

    APO/FPO Address Address Country ZIP Code
    APO AA APO Americas 34000-34049
    FPO AA FPO Americas 34050-34099
    APO AE APO Europe 090XX-094XX
    096XX-098XX
    FPO AE FPO Europe 095XX
    APO AP APO Pacific 962XX-965XX
    98700-98759
    FPO AP FPO Pacific 966XX and 98760-98799

3.11.27.4.8.3  (01-01-2015)
Foreign Address – Part II, Line 2a

  1. A foreign (international) Employer's address is any address that is not in the 50 states or the District of Columbia.

  2. Returns with APO or FPO addresses are considered domestic addresses. (See IRM 3.11.27.4.7.2(3)).

  3. Returns with addresses in the following U.S. Possessions/Territories are considered to be a foreign address for processing purposes but are edited in the same way as domestic addresses.

    1. A two-character alpha code must be edited for the possession name.

      U.S. Possessions/Territories Abbreviation
      American Samoa AS
      Federated States of Micronesia FM
      Guam GU
      Marshall Islands MH
      Northern Mariana Islands MP
      Palau PW
      Puerto Rico PR
      Virgin Islands (U.S.) VI
    2. A ZIP code must be present. Edit the appropriate ZIP code, if one is not provided. (See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries).

  4. All other foreign addresses are edited the same as a domestic address with the following exceptions:

    1. The foreign country must be the last entry in the address.

    2. Circle out the foreign country and edit the country code preceded by a "/" and followed by "/$" as the last entry in the address. Example: "/EI/$" is edited for Ireland. (See Document 7475).

      Note:

      Submission Processing BMF Foreign Address Job Aid 2324–002, provides examples for editing foreign addresses.

    3. If the foreign address is from Australia, Brazil, Canada, Cuba, Italy, Mexico or The Netherlands, check if the address contains a province, state or territory name.

      IF THEN
      a province, state or territory name is present
      1. Circle out the province, state or territory name.

      2. Enter the appropriate abbreviation. See Document 7475.

      a province, state or territory name is not present continue editing the return.
      province, state or territory is shown in abbreviated format, continue editing the return.
    4. A ZIP code is not required on a foreign address. Foreign addresses use a postal code that is entered before the city or foreign country and is part of the address.

  5. All TE/GE returns containing a foreign address must be batched separately. If not, pull return and follow local procedures.

3.11.27.4.9  (01-01-2015)
Employer Identification Number - Part II, Line 2b

  1. The EIN is located in Part II, 2b of the Form in the "Employer Identification Number" box.

  2. If a valid EIN is entered on line 2b, no action is required. If no EIN is present, search attachments for an EIN. If found, edit the EIN on line 2b. If not found, research IDRS first and if unable to determine the EIN, annotate "EIN" and route to EP Entity.

  3. An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 78, 79 and 89. All zeros and nines are also invalid.

  4. Perfect the EIN as follows:

    1. Machine Print addressed returns:

      If And Then
      there is any major change to the first name line the EIN is not changed
      1. The return is unprocessable.

      2. Route to Entity for assignment of a new EIN.

      the taxpayer changes the EIN also change the first name line
      1. Underline the Name Control.

      2. Continue processing the return.

      there is an EIN change by the taxpayer no change to the first name line
      1. Research IDRS to verify Name and EIN.

      2. If unable to locate EIN, route to Entity.

      the return was given a new EIN by Entity Control is notated "TC 011" or "IDRS EIN " (Entity has already taken the necessary action) Underline the Name Control.
    2. Non-Machine printed addressed Returns that are handwritten or typed:

      If And Then
      EIN is missing you can determine the correct EIN from the attachments and/or schedules Edit the EIN to the appropriate location.
      multiple EINs are present unnumbered
      1. Remove return from batch.

      2. Route to Entity Control for EIN validation.

      numbered
      1. Edit Action Code 320.

      2. Attach Form 4227 and leave in the batch for EIN validation/assignment.

      the EIN contains any of the following conditions and cannot be determined from attachments:
      • illegible

      • missing

      • other than 9-digits

      • all zeros

      • all nines

      unnumbered
      1. Research IDRS.

      2. If found, edit to the proper location.

      3. If not found, route to Entity for EIN validation/assignment.

      numbered
      1. Circle out all illegible EINs, zeros, or nines.

      2. Edit Action Code 320.

      3. Attach Form 4227 and leave in the batch for EIN validation/assignment.

      "Pending" , "applied for" , etc., is indicated in the EIN area unnumbered
      1. Research IDRS.

      2. If found, edit to proper location.

      3. If not found, route to Entity for EIN assignment.

      numbered
      1. Edit Action Code 320.

      2. Attach Form 4227 and leave in the batch for EIN assignment.

3.11.27.4.10  (01-01-2015)
Employer Telephone Number - Part II, Line 2c

  1. If a complete Employer's telephone number is on the Employer Telephone number Line 2c, no editing of this line is necessary. ISRP will input the first 10 digits only.

  2. If the Employer Telephone number is less than 10 digits or illegible, perfect from attachments. Circle out the entry if it can not be perfected.

3.11.27.4.11  (01-01-2015)
Business Code - Part II Line 2d

  1. If a complete business code is on the Business Code Line 2d, no editing of the line is necessary.

  2. If the Business Code is less than 6 digits or illegible, perfect from attachments. If unable to perfect from attachments. Circle out the entry if it can not be perfected.

3.11.27.4.12  (01-01-2015)
Administrator's EIN - Part II, Line 3b

  1. If a valid Administrator's EIN is entered on line 3b, no editing of the line is necessary, see IRM 3.11.27.4.8(3).

  2. If the EIN is less or more than nine digits, perfect from attachments. If unable to perfect from attachments, circle out the entry.

3.11.27.4.13  (01-01-2015)
Name of Trust - Part II, Line 4a

  1. Perfect the Name of Trust entered on Line 4a, if illegible.

3.11.27.4.14  (01-01-2015)
Trust EIN - Part II, Line 4b

  1. If a valid Trust EIN is entered on line 4b, no editing of the line is necessary. See IRM 3.11.27.4.8(3).

  2. If the EIN is less or more than nine digits, perfect from attachments. If unable to perfect from attachments, circle out the entry.

3.11.27.4.15  (01-01-2015)
Employer's Name Changed Since Last Return Filed - Part II, Line 5a

  1. Perfect the Employer's Name entered on line 5a, if illegible.

3.11.27.4.16  (01-01-2015)
Employer's EIN Changed Since Last Return Filed - Part II, Line 5b

  1. If a complete Employer's EIN is entered on line 5b or blank, no editing is necessary. ISRP will input the first nine digits only.

  2. If the EIN is less or more than 9 digits or illegible, circle out the entry.

3.11.27.4.17  (01-01-2015)
Employer's Plan Number Changed Since Last Return Filed - Part II, Line 5c

  1. If a complete Employer's Plan Number is entered on line 5c or blank, no editing is necessary. ISRP will input the first three digits only.

  2. If the Employer's Plan Number is less or more than three digits or illegible, circle out the entry.

3.11.27.4.18  (01-01-2015)
Total Number of Participants Beginning of Year - Part II, Line 6a

  1. If a number is entered on line 6a or blank, no editing is necessary. ISRP will input the first 10 digits only.

  2. If the number is illegible or contains alpha's, circle out the entry.

3.11.27.4.19  (01-01-2015)
Total Number of Participants End of Year - Part II Line 6b

  1. If a number is entered on line 6b or blank, no editing is necessary. ISRP will input the first 10 digits only.

  2. If the number is illegible or contains alpha's, circle out the entry.

3.11.27.4.20  (01-01-2015)
Total Plan Assets Beginning of Year and End of Year - Part III, Lines 7a(1) and 7a(2)

  1. If an amount is entered on line 7a(1) beginning of year assets, and line 7a(2) end of year assets is blank, no editing is necessary. (Dollars only and can be negative (-)).

3.11.27.4.21  (01-01-2015)
Total Plan Liabilities Beginning of Year and End of Year - Part III, Lines 7b(1) and 7b(2)

  1. If an amount is entered on line 7b(1) beginning of year assets and line 7b(2) end of year assets is blank, no editing is necessary. (Dollars only and can be negative (-)).

3.11.27.4.22  (01-01-2015)
Total Net Plan Assets Beginning of Year and End of Year - Part III, Lines 7c(1) and 7c(2)

  1. If an amount is entered on line 7c(1) beginning of year assets and line 7c(2) end of year assets is blank, no editing is necessary. If blank and Line 7a(1) and/or 7a(2) has an entry, double arrow the amount to Line 7c(1) and 7c(2), otherwise no editing is necessary. (Dollars only and can be negative (-)).


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