3.12.23  Excise Tax Returns (Cont. 1)

3.12.23.5 
Address Section 02 - All Forms

3.12.23.5.3  (01-01-2015)
Field 02C - Street Address

  1. A maximum of 35 characters may be entered in this field. This field is invalid if:

    1. The first position is blank.

    2. Any characters are other than alpha, numeric, blank, hyphen (-) or slash (/).

    3. There are two consecutive blanks followed by valid characters.

  2. CORRECTION PROCEDURES - Correct any coding and transcription errors.

    IF: THEN:
    The first position is blank All positions must be blank.
    A Major City Code is present in field B, but the street address is not present. Verify the Major City Code in the field B from the return against Document 7475, State and Address Abbreviations, Major City Codes (MCC), and Countries.
    A valid Major City Code is present, and a valid street address is shown on the return, Enter the street address in field A.
    There is not a valid Major City Code shown for the city on the return, Enter the full name of the city in field A.
    A foreign address is shown on the return Enter appropriate foreign country code in Field B. See Exhibit 3.12.23-6, Foreign Country Codes.
  3. If Form 8822, Change of Address or Form 8822-B, Change of Address or Responsible Party - Business is attached to the return, compare the Name Control, EIN, Address, City, State and ZIP Code information on the Form 8822/Form 8822-B to the return.

    IF: THEN:
    A Major City Code is used, Take no action and continue to process
    The information is different
    1. Detach Form 8822 / Form 8822-B.

    2. Route to Entity Control on Form 10886, Reject Routing Slip, or follow local procedures.

    3. Notate on Form 10886, "Change of Address per Form 8822 / Form 8822-B" .

3.12.23.5.4  (01-01-2015)
Field 02D - City

  1. A maximum of 22 characters may be entered in this field. This field is invalid if:

    1. The first position is blank.

    2. A character follows two consecutive blanks.

    3. Any character other than alpha or blank is present.

    4. The Major City Code does not match any of the valid codes in the Major City Code table.

    5. Foreign country code is not present, incorrect or contains "XX" .

  2. CORRECTION PROCEDURES:

    1. Correct coding and transcription errors.

    2. Determine if a Major City Code is used in field 2-B by referring to Document 7475, State Abbreviations and Major City Codes and Address Abbreviations.

  3. Correct any transcription errors by referring to the city shown on the return.

    IF: THEN:
    The city on the return is illegible Refer to the envelope and attachments to determine the correct city.
    The city cannot be perfected Delete the address section on the error register with AC 4.
  4. This field and the state code field are invalid if a Major City Code and a state code are both present in Field C.

    IF: THEN:
    A Major City Code and state code are present in field C Verify the Major City Code by referring to the return and Document 7475, State and Address Abbreviations, Major City Codes, ZIP Codes and Countries.
    The Major City Code is correct, Delete the state code entered in Field C.
    The Major City Code is not correct,
    1. Line through the Major City Code.

    2. Enter the full name of the city in Field B.

    3. Verify that the state code entered in Field C is correct.

    4. Enter AC 6 to the left of the address section.

  5. This field and the ZIP Code field are invalid if a Major City Code is present and the ZIP code is not valid for the city.

    IF: THEN:
    A Major City Code is present and the ZIP Code is not valid for the city, Refer to the return and Document 7475, to determine the correct Major City Code and ZIP Code.
    The ZIP code and Major City Code were transcribed correctly and the ZIP code is invalid for the city
    1. Refer to the envelope and attachments to locate a valid ZIP code.

    2. If one is located enter in Field D.

    The correct ZIP code is not available on the taxpayer’s return
    1. Refer to Document 7475 to determine the correct ZIP Code.

    2. Enter the correct ZIP Code in Field D.

  6. This field is invalid if the Major City Code is not valid.

    IF: THEN:
    The Major City Code is not valid
    1. Refer to the return and Document 7475 to verify the Major City Code. Correct any transcription errors.

    2. Search for a valid MCC for the city on the return.

    A Major City Code is found Line through the entry in Field B and enter the correct code above it.
    The City on the return does not have a valid Major City Code
    1. Line through the code in Field B.

    2. Enter the full name of the City.

    The return shows a foreign country and the foreign country code is not present, incorrect or contains "XX" Refer to Exhibit 3.12.23-6 for the correct Foreign Country Code.

3.12.23.5.5  (01-01-2015)
Field 02E - State

  1. This field consists of two alpha characters. This field is invalid if:

    1. It is blank and a Major City Code is not present in Field B.

    2. It contains other than a valid state code.

    IF: THEN:
    Field C is invalid,
    1. Refer to the return and Document 7475, State and Address Abbreviations, Major City Codes (MCC), ZIP Codes and Countries, to determine the correct state code.

    2. Correct any transcription errors.

    3. Determine the correct state code and ZIP Code from Document 7475, and enter it in Field C.

    The state cannot be perfected, Delete the address section of the error register.
    The ZIP code is not valid for the state
    1. Refer to the envelope and attachments to obtain a valid code.

    2. If found, enter in Field D.

    3. If not found, refer to Document 7475 to secure the valid ZIP code, then enter in Field D.

    A valid ZIP code cannot be found on the taxpayer’s return,
    1. Refer to Document 7475 to secure the valid state and/or ZIP code on the error register.

    2. If found, enter in Field D.

  2. The Postal Service established address requirements for APO/DPO/FPO Addresses. If the address appears (i.e., APO New York, NY 091XX) it must be converted to the applicable state code abbreviation based on the ZIP code (i.e., the previous example would be converted to APO AE 091XX). Refer to Exhibit 3.12.23-5, U.S. Possessions State Abbreviations and ZIP Codes.

3.12.23.5.6  (01-01-2015)
Field 02F - ZIP Code

  1. This is a 12 numeric position field which can contain 5, 9, or 12 characters. This field is invalid if:

    1. It is not all numeric or blank,

    2. There are not 5, 9 or 12 numeric characters.

    IF: THEN:
    There is an error in Field D,
    1. Refer to the return and attachments to determine the correct ZIP code.

    2. Correct any transcription errors.

    The correct ZIP Code is not available on the taxpayer’s return, Research for the correct ZIP code.
    The ZIP code cannot be perfected, Refer to Document 7475, State and Address Abbreviations, Major City Codes, ZIP Codes and Countries, for the valid ZIP code.
    Only the first three digits of the ZIP code are present, Enter "01" for the fourth and fifth digits.

3.12.23.6  (01-01-2015)
Installment Agreement Request Instructions

  1. If a request for an installment agreement is attached to any return (e.g., taxpayer(s) suggested that they be allowed to make payments on a debt), detach it and send it to the Compliance Collection Operations.

  2. Include as a working trail on attachment:

    1. EIN

    2. Name

    3. Type of return

    4. Tax period

    5. Amount due

    6. Amount paid

  3. Notate on the left margin of the return the action taken.

3.12.23.7  (01-01-2015)
Processing Form 730, Monthly Tax on Wagering Return

  1. The processing of Form 730 is centralized at the Cincinnati Submission Processing Campus (CSPC). All returns received in other Campuses or field offices should be forwarded to CSPC for processing.

  2. To report time spent and volume completed use Function 270, Program 12702 for reviewing and correcting records on error registers for Form 730.

  3. Any person engaged in the business of accepting taxable wagers is liable for the tax and must file this monthly form. This person is called a "Principal Operator" . Similarly, any person required to register on Form 11-C who receives taxable wagers without having properly registered is liable for the wagering tax and must also file Form 730.

    Exception:

    A person who is required to register on Form 11-C who receives taxable wagers for someone else, as an agent, is not liable for tax on Form 730. See Exhibit 3.12.23-1, Form 11-C Section 01 Field E - Tax Period.

  4. Prior to conducting this type of activity, a Form 11-C must be filed and renewed each year a person accepts taxable wagers. See IRM 3.12.23.8, Form 11-C, for further details.

  5. Form 730 is due on or before the last day of the month following the month in which the wagers were received. However, if it is determined that collection of the tax is in jeopardy, the immediate filing of a return and payment of the tax may be required.

    Note:

    Principal Operators will file Form 730 whether or not they have taxable wagers to report. Some returns will have "None" or "zero" on them when no wagers are received for that month.

  6. Laid-off wagers are wagers given to another person in the business of accepting wagers when the number of wagers made or the dollar amount wagered exceeds the risk the Principal Operator is willing to handle.

    1. If a laid-off wager is accepted from another taxpayer, the amount must be reported by both the Principal Operator and the person who receives the laid-off wager.

    2. A credit may be claimed for the tax paid or due on a wager laid off with another taxpayer who is liable for the tax on that wager. A statement fully explaining this claim for credit must be attached to the return, along with the information listed in (8) below.

    3. A credit may also be claimed for an overpayment on a previously filed return and must be substantiated by a full explanation and the information required by the regulations.

  7. No credit is allowed for a laid-off wager unless the following information is attached to the return.

    1. The certificate described in IRC § 44.6419-2(d).

    2. A statement that sets forth the reason for the credit, the month in which the tax was paid, the date of the payment, and whether any previous claim covering the amount involved, or any part, has been filed.

  8. The tax rate is .0025 for wagers authorized under the laws of the state in which accepted, (line 4a). For all other wagers the rate is .02 (line 4b).

3.12.23.7.1  (01-01-2015)
Form 730 Error Register

  1. The Error Register Fields as they appear on the Error Register with their alpha designations, length and whether fixed or variable are shown below. All money fields are dollars and cents.

    1. Section 01

      Alpha Designation Field Length Field Name Field Type
      A 11 Remittance Variable
      B 4 Name Control (Underprint generated) Fixed
      C 9 EIN Fixed
      D 6 Tax Period (YYYYMM) Fixed
      E 10 Computer Condition Codes Variable
      F 8 Received Date (YYYYMMDD) Variable
      G 1 Penalty and Interest Code Variable
      H   (Reserved)  
      I 1 Centralized Authorization File (CAF) Indicator Variable

      Note:

      Code and Edit examiners are no longer required to edit this field.

      J 8 Correspondence Rec’d Date
          (YYYYMMDD)
      Variable

      Note:

      Code and Edit examiners are no longer required to edit this field.

      K 1 Entity Underprint Code Variable
      L 6 Taxpayer Notice Codes Variable
      M 11 Total Tax Taxpayer - Total Tax Settlement (Underprint generated) Variable
      N 11 Wagers Accepted Variable
      O 11 Lay-Off Wagers Accepted Variable
      P 11 Zero Filled Field (Underprint generated-Total Wagers) Variable
      Q 11 Layoff Credit Variable
      R 11 Authorized Wagers Accepted Variable
      S 11 Other Wagers Accepted Variable
      T 9 Preparer SSN Variable
      U 9 Preparer EIN Variable
      V 10 Preparer Phone Number Variable
    2. Section 02

    Alpha Designator Field Length Field Name Field Type
    A 35 In-Care-of Variable
    B 35 Foreign Address Variable
    C 35 Street Address Variable
    D 22 City Variable
    E 2 State Variable
    F 12 ZIP Code Variable

3.12.23.7.2  (01-01-2015)
Form 730 Corrections Section 01 Fields A - B - C

  1. Field A - Remittance - See IRM 3.12.23.4.1, Field 01-A Remittance Received, for details.

  2. Field B - Name Control - See IRM 3.12.23.4.2, Field 01-B Name Control, for details.

  3. Field C - EIN - See IRM 3.12.23.4.3, Field 01-C Employer Identification Number (EIN), for details.

3.12.23.7.2.1  (01-01-2015)
Form 730 Corrections Section 01 Field D - Tax Period

  1. Field D - Tax Period - Each Form 730, Monthly Tax on Wagering, reports the wagering activity for one month. The tax period is entered in YYYYMM format for the month being reported. This field is invalid if:

    1. It is not numeric.

    2. The year is greater than the current year.

    3. The month is less than 01.

    4. The month is greater than 12.

  2. Use the following priority to determine the correct tax period. Make any necessary changes to the error register and to the return.

    1. The month and year shown in the "For month of" box to the left of the entity area on the return.

    2. The month preceding the month in the signature date.

    3. The month preceding the received date.

  3. Use the procedures below to correct Tax Period errors.

    IF: THEN:
    Return is for two or more tax periods and

    the information necessary for the preparation of the individual returns is present
    1. Reject with AC 3 and prepare Form 10886, Reject Routing Slip.

    2. Rejects will change the numbered Form 730 to reflect the tax for the tax period on the Error Register.

    3. If the return is a RPS return and you can determine that the money received with it now exceeds the tax reported on the return, enter CCC X in Field 01-E and on the return.

    4. Prepare a dummy Form 730 for each of the remaining tax periods and send it to Receipt and Control.

    5. Prepare a Form 3465, Adjustment Request, request that available money be transferred from the tax period shown on the error register to the tax period to which the dummy will post.

    6. Notate on the Form 3465 that a CCC X has been entered and must be released when the money is moved.

    7. Attach a copy of the Form 3465 to the dummy Form 730.

    Return is for two or more tax periods, and

    the information necessary for preparing the individual returns is not present or

    shows a liability for only one tax period
    1. Correspond to request the information from the taxpayer and reject the return with AC 3.

    2. If the taxpayer does not respond, Rejects will process all liability and remittance to the earliest tax period shown.

    3. Photocopy the front of the return and notate "Photocopy, do not process."

    4. Prepare a Form 10886, Reject Routing Slip, and indicate "Multiple Period Case."

    5. Route Form 10886, photocopy of return, all research and correspondence to the Excise Operations.

    6. Enter CCC 3 in Field 01-E.

    CCC W is not present and

    if the processing date is more than 2 years and 9 months after either:

    * the return due date on CCC G returns, or

    * the later of the return due date or received date on non-G coded returns

    then this field is invalid
    1. Check to see if the return has been cleared by Statute Control.

    2. If it has, enter CCC W in Field 01-E.

    3. If it has not, reject with AC 3, attached Form 10886 and route to Statute Control.

    CCC W is present and

    the processing date is less than 2 years after the due date of the return

    then this field and the CCC Field 01-E are invalid
    1. Compare the code with the one placed on the Form 730 by Code and Edit.

    2. If it is a transcription error, line out the CCC W in Field 01-E and enter the correct code above it.

    3. If the tax period is incorrect, correct Field 01-D.

    Form 730 is not a statute control document, but is CCC W coded Delete code on the return and on the error register.

3.12.23.7.2.2  (01-01-2015)
Form 730 Corrections Section 01 Field E - CCC

  1. Field E - Computer Condition Code -

    1. The valid codes are D, F, G, O, R, U, W, X, 3, and 4.

    2. The field is invalid if any code other than those listed above is used.

  2. To correct, compare the code with the one edited on the Form 730.

    IF: AND: THEN:
    Transcription error   Line out Field 01-E and insert the correct code above it
    Coded incorrectly   Correct return and error register data by referring to IRM 3.12.23.4.5.







    CCC G is present and the return is an
    amended return
    There are entries past Field 01-F (except Fields 01-J and 01-K),
    • Delete all fields in Section 01 past Field F (except 01-J and 01-K).

    • If Section 02 is present, delete it with AC 4.

     
    Field 01-F is blank,
    • Enter the correct received date. See IRM 3.12.23.4.6(3), Field 01 - Received Date.

    • If Section 02 is present, delete it with AC 4.

     
     
    Field 01-E contains entries other than CCC G, 3, or W.
    • Delete all CCCs G, 3, and W in Field 01-E.

    • If Section 02 is present delete it with AC 4.

     
     
    CCC G is present and the return is not an amended return  
    • Line through the CCC G code in Field 01-E.

    • Verify the remaining fields for correct data, enter any missing data and correct any erroneous data.

     
     
    CCC 4 and R are both present. Refer to tax period, CCCs and received date on the return. Return was prepared under IRC § 6020(b) Delete CCC R  
    Return was not prepared under IRC § 6020(b) Delete CCC 4  
    CCC U is present note: U code is used by code and edit when a return must be rejected   Code AC 3 if necessary to still reject the return in Error Correction  

3.12.23.7.2.3  (01-01-2015)
Form 730 Corrections Section 01 Field F - Rec. Date

  1. Field F - Received Date must be present and cannot precede the first day of the tax period.

    Note:

    See IRM 3.12.23.7.2.1, Form 730 Corrections Section 01 Field D - Tax Period for additional guidelines for determining tax period.

    1. For the invalid conditions and correction procedures which are common to all excise tax returns, see IRM 3.12.23.4.6, Field 01 - Received Date.

3.12.23.7.2.4  (01-01-2015)
Form 730 Corrections Section 01 Fields G - H - I - J - K

  1. Field G - Penalty and Interest Codes - Same as IRM 3.12.23.4.7, Field 01 Penalty and Interest Code (P/I Code).

  2. Field H - Reserved.

  3. Field I - CAF Indicator - Not edited by Code and Edit.

  4. Field J - Correspondence Received Date (CRD) see IRM 3.12.23.4.8, Correspondence Received Date (CRD).

  5. Field K - Entity Underprint Code - See IRM 3.12.23.4.9, Entity Underprint Code (EUC).

3.12.23.7.2.5  (01-01-2015)
Form 730 Corrections Section 01 Field L - TPNC

  1. Field L - Taxpayer Notice Codes (TPNC). Taxpayer Notice Codes are entered to the right of AC 1 and are preceded by a dash (-). If invalid, use AC 1 and the appropriate TPNC. The following are the valid TPNCs:

    Tax Payer Notice Explanation
    Code 01 We found the computation of tax was not correct.
    Code 07 We found the amount of wagers and laid-off wagers were not added correctly.
    Code 08 Credit cannot be allowed because a statement was not submitted as prescribed by instructions on the Form 730.
    Code 09 We found an error when your credits were subtracted from your tax.
    Code 90 Use this code when no other code explains the adjustment. Notice Review will type in the explanation before mailing the notice to the taxpayer. Do not use any other TPNC with Code 90. Write the explanation on a 3 × 5 card and attach it to the return.

3.12.23.7.2.6  (01-01-2015)
Form 730 Corrections Section 01 Field M - Total Tax TP/Settlement

  1. Field M - Total Tax Taxpayer (TP)/Total Tax Settlement - If there is a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ computation and the taxpayer’s entry, the computer amount will appear as an underprint in Field M.

  2. The following fields are used to determine the tax. Verify that they were transcribed correctly on the Form 730.

    1. Wagers Accepted (Field 01-N) - Refer to line 1 of the Form 730.

    2. Laid-off Wagers Accepted (Field 01-O) - Refer to line 2 of the Form 730.

    3. Tax on Wagers Authorized under laws of the state in which Accepted (Field 01-R) - Refer to line 4a of the Form 730.

    4. Tax Wagers Accepted (other that reported on line 4a (Field 01-S) - Refer to line 4b of the Form 730.

    5. Credit (Field 01-Q) - Refer to line 5 of the Form 730.

    6. Balance Due (Field 01- M) - Refer to line 6 of the return.

  3. If there is no tax data shown on the return correspond for the missing information.

3.12.23.7.2.7  (01-01-2015)
Form 730 Corrections Section 01 Fields N-O-P

  1. Field N and O - "Wagers Accepted and Laid-Off Wagers Accepted" are fields that represent data transcribed from taxpayer entered items on the return (lines 1 and 2). If a taxpayer accepts more wagers than the risk he or she is willing to assume, those excess wagers may be turned over to another taxpayer who is in the same business. These are called laid-off wagers and must be reported on the receiver’s Form 730, Monthly Tax on Wagering Return, as well as on the Form 730 of the taxpayer who turned over the wager to the receiver. See IRM 3.12.23.7, Processing Form 730, Monthly Tax on Wagering Return.

    1. Accept the taxpayer’s entry for line 2 of the return. In the example below, the taxpayer shows laid-off wagers on line 2 but has added incorrectly on line 3.

    2. Send TPNC 07 and make corrections on the document as shown below. See Figure 3.12.23-6.

    Figure 3.12.23-6

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. Field P - Total Wagers is a generated total of Fields N and O and appears as an underprint field under a zero filled Field.

3.12.23.7.2.8  (01-01-2015)
Form 730 Corrections Section 01 Field Q - CREDIT

  1. Field Q - Credit - is transcribed from line 5 of the return. It is always entered as a positive number and is converted to a credit by the computer.

  2. This field is invalid if the credit exceeds the tax on line 4c.

    IF: THEN:
    Transcription errors found, Correct errors.
    Amount shown on line 5 exceeds tax on line 4c.
    1. Reduce the credit on the return (line 5) and on error register Field 01-Q so that it equals the tax.

    2. Line through the amount in Field 01-M and cross (X) out the amount on line 6 of the return (line 6 will always be $0).

    3. If the taxpayer has attached a Form 8849, Claim for Refund of Excise Taxes, photocopy the form and attach it to the original Form 730. Forward the original Form 8849 to Excise Group with remarks that a portion of the requested claim may have already been allowed as a credit on Form 730. See Figure 3.12.23-7, Foreign Provincial and State Abbreviations.

    4. If Form 8849 is not attached, inform the taxpayer that he/she may file a claim on Form 8849 for the remaining amount.

     
     
     

    Figure 3.12.23-7
    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. All claims for credit must be supported by a full explanation of the reason the credit is being claimed and certificates to support the laid-off wagers credit. Thus, no credit is allowed for a laid-off wager unless the following information is attached to the return:

    1. The certificate described in IRC § 44.6419-2(d) of the regulations.

    2. A statement explaining the reason for the credit, the month in which the tax was paid, the date of the payment, and whether any previous claim covering the amount involved, or any part, has been filed.

    IF: THEN:
    A claim for a credit is unsupported and has not been requested by Code and Edit:
    1. Reject the record with AC 3.

    2. Correspond using Letter 228C, Special Tax Return (Wagering) Incomplete for Processing: Form 11-C and Form 730, to request the supporting documentation.

    The taxpayer does not reply, Rejects will disallow the credit and send TPNC 08.

3.12.23.7.2.9  (01-01-2015)
Form 730 Corrections Section 01 Field R and Section 01 Field S

  1. Field R - Authorized Wagers - transcribed from line 4a of the return. It is always entered as a positive number. The computer will multiply this figure by the percentage .0025 and will equal TAX-AUTH-WAGERS-COMPUTER.

  2. Field S - Other Wagers - transcribed from line 4b of the return. It is always entered as a positive number. The computer will multiply this figure by the percentage .02 and will equal TAX-OTHER-WAGERS-COMPUTER.

  3. The computer will add lines 4a and 4b to get total line 4c.

3.12.23.7.2.10  (01-01-2015)
Form 730 Section 01 Field T - Preparer Tax Identification Number (PTIN)

  1. The Preparer Tax Identification Number is located to the right of the preparer's signature below the taxpayer signature line.

  2. The PTIN must be a numeric number. The PTIN cannot be all zeroes or all nines.

3.12.23.7.2.11  (01-01-2015)
Form 730 Section 01 Field U - Preparer EIN

  1. The Preparer's EIN is located below the PTIN below the signature line.

  2. The Preparer's EIN must be a nine digit numeric number. The EIN cannot be all zeroes or all nines.

3.12.23.7.2.12  (01-01-2015)
Form 730 Section 01 Field V - Preparer Phone Number

  1. The Preparer Phone Number is located below the paid preparer's EIN.

  2. No action is required on amended returns.

3.12.23.7.3  (01-01-2015)
Form 730 Section 02 - Address

  1. See IRM 3.12.23.5, Address Section 02 - All Forms, for instructions.

3.12.23.8  (01-01-2015)
Processing Form 11-C, Occupational Tax and Registration Return for Wagering

  1. The processing of Form 11-C is centralized at the Cincinnati Submission Processing Campus (CSPC). All returns received in other campuses or field offices should be forwarded to CSPC for processing.

  2. To report the time spent and the volume completed use Function 270, Program 12701 for reviewing and correcting records on error register.

  3. Anyone engaged in the business of receiving taxable wagers is required to file Form 11-C. See Exhibit 3.12.23-2, Form 11-C and Error Register Fields.

    1. This includes organizations that are otherwise exempt from tax under IRC § 501 or IRC § 521.

    2. Taxable wagers include those placed on a sports event or contest, those placed in a wagering pool with respect to a sports event or contest conducted for profit, and those placed in a lottery conducted for profit (other than a state-conducted lottery).

  4. The dual purpose Form 11-C allows the taxpayer to:

    1. Report and pay the occupational tax under IRC § 4411.

    2. Register certain information with the IRS before accepting taxable wagers.

  5. The form is filed and the tax is paid by both Principal Operators and Agents prior to conducting business. Each indicates his or her status by checking the appropriate box in Part 1, line 3.

    1. Principal operator is a person who is in the business of accepting taxable wagers on his or her own benefit. This person is at risk for the profit or loss depending on the outcome of the event or contest for which the wager was accepted.

    2. Agent is anyone who accepts taxable wagers for the principal operator.

  6. A return must be filed before taxable wagers are accepted. The First Return will cover the tax period from the start of business until June 30 of the current tax year. For subsequent years, the form is due by July 1 as long as taxable wagers are accepted.

    • If a person begins accepting taxable wagers after July 1, the annual tax is prorated for the first year. The correct tax is computed by the computer. See Figure 3.12.23-8.

      Figure 3.12.23-8

      This image is too large to be displayed in the current screen. Please click the link to view the image.
  7. Under certain circumstances, a taxpayer must file a Supplemental Registration Return and no tax is due. A Supplemental Registration Return is filed when there has been a change of address, a change of corporate name, or a change in control for the remainder of a registered tax period. See (10) and (11) below for further information regarding a supplemental registration return.

  8. Under other circumstances, such as when a change in ownership has occurred, a taxpayer must file a first return and pay the appropriate tax for the new entity.

  9. There are two tax amounts that apply to both principal operators and agents:

    1. $50 per year if the taxable wagers are authorized under the laws of the state in which accepted.

    2. $500 for all other taxable wagers.

  10. A Supplemental Registration Return must be filed (even though no additional tax is due) within 30 days after any of the following changes in control:

    1. There is a change in business or home address of any party.

    2. The business is continued by the surviving spouse, executor, administrator or other legal representative of a deceased person who paid the occupational tax.

    3. The business is continued by an assignee for creditors.

    4. One or more members withdraws from a firm or partnership.

    5. The corporate name is changed.

  11. A Supplemental Return must be filed within 10 days after:

    1. A new agent or employee is engaged to receive wagers. The supplemental registration return is filed by the Principal Operator to report the name, address, and EIN, of each new agent or employee.

    2. A person who is hired to receive wagers for another, must file a supplemental return to report the name, address, and EIN of each employing entity.

  12. The occupational tax is due and a new Form 11-C with a different EIN must be filed within 30 days of the change when changes in ownership are due to one of the following:

    1. New members are admitted to a firm or partnership.

    2. A corporation is formed to continue the business of a partnership.

    3. A stockholder continues the business of a dissolved corporation.

3.12.23.8.1  (01-01-2015)
Due Dates and Types of 11-C Returns

  1. A principal operator or agent will file one of three types of returns. The three types are:

    1. First return.

    2. Renewal return.

    3. Supplemental registration return.

  2. Taxpayers are instructed to check the appropriate box in Part 1, line 3. If no box is checked:

    1. Review the return and attachments to determine the type of return. Be sure to review Parts II, III, and IV for further clues that can help you.

    2. Check IDRS to see if there is a return already posted for this period. If a return is posted, this might be a supplemental registration return. If not posted this could be the first return.

    3. If still unable to determine the type of return, see IRM 3.12.23.8.3.9, Form 11-C Section 01 Field M - Tot Tax TP/Settlement.

  3. A "First Return" is due prior to accepting taxable wagers and should always be processed. It can be identified by a mark in the "First Return" box or by a written explanation or notation stating any of the following:

    • A new business is formed.

    • New members are admitted to a firm or partnership.

    • A corporation is formed to continue the business of a partnership.

    • A stockholder continues the business of a dissolved corporation.

    • Agent begins accepting taxable wagers for the first time in this fiscal year (July 1st to June 30th of the next year).

  4. A renewal return is due each year by July 1 and should always be processed.

    • It can be identified by a mark in the "Renewal Return" box or by a written explanation or notation stating something referring to annual or renewal.

  5. A Supplemental Registration Return is due and processed differently depending on the type of change that has occurred.

    • The return can be identified by a mark in the "Supplemental Registration Return" box, by an explanation in Part IV, line 7, or by an attached written explanation or letter stating any of the following:

      IF: Then Return is Due:
      • A change in business or home address by principal operator

      • A change in business or home address by agent

      • A person who paid the tax dies and the business is continued by the surviving spouse, executor, administrator or other legal representative

      • The business continues with a receiver or trustee of Bankruptcy

      • One or more members withdraws from a firm or partnership (e.g., after the death of a member, etc.)

      • The corporate name is changed

      Within 30 days of the change even though no tax is due.
      • The principal operator engages a new agent to receive taxable wagers, a supplemental registration return is filed to report the name, address, and EIN, of each new agent

      • An agent who previously filed a Form 11-C for this fiscal year (July to June of next year) is engaged to receive taxable wagers for someone other than previously reported, the agent must file a supplemental registration return to report the name, address, and EIN of each new principal operator.

      No later than 10 days after agent is engaged.

3.12.23.8.2  (01-01-2015)
Taxable and Non-Taxable

  1. Only certain activities constitute wagers subject to tax. These include:

    1. Any wager with respect to a sports event or contest placed with a person who is in the business of accepting such wagers.

    2. Any wager placed in a wagering pool with respect to a sports event or contest, if the pool is conducted for profit. A wagering pool conducted for profit includes any scheme or method for the distribution of prizes to one or more winning bettors based upon the outcome of a sports event or contest, or a combination of a series of events or contests, provided that the pool is managed or conducted for profit.

    3. Any wager placed in a lottery conducted for profit. The term lottery includes the numbers game, policy, punch boards, pull tabs, and similar types of wagers.

  2. Other activities are not wagers subject to tax if certain circumstances are met:

    1. A drawing conducted by an organization exempt from tax under IRC § 501 or IRC § 521 is not taxable as long as no part of the net proceeds from the drawing inures to the benefit of any individual or shareholder.

    2. A game is not taxable if it is of the type in which usually the wagers are placed, the winners are determined, and the prizes are distributed in the presence of all persons placing wagers in the game. These games generally include card games, roulette, dice games, bingo, keno, gambling wheels, and slot machines.

3.12.23.8.3  (01-01-2015)
Form 11–-C Error Register

  1. The Error Register Fields as they appear on the Register, their alpha designations, length, and whether they are fixed or variable are shown below: (All money fields are dollars and cents.)

    1. Section 01

      Alpha Designator Field Length Field Name Field Type
      A 11 Remittance Variable
      B 4 (Underprint Computer Generated) Name Control Fixed
      C 9 EIN Fixed
      D   Reserved  
      E 6 Beginning Year/Month (Tax Period - YYYYMM) Fixed
      F 10 Computer Condition Codes Variable
      G 8 Received Date (YYYYMMDD) Variable
      H 1 Penalty and Interest Code Variable
      I 1 CAF Indicator Variable

      Note:

      Code and Edit examiners are no longer required to edit this field.

      J   Reserved  
      K 2 Start Day Variable
      L 1 Nature of Change Indicator Variable
      M 11 Total Tax Taxpayer/Total Tax Settlement (Underprint Computer Generated) Variable
      N 8 Correspondence Received Date (YYYYMMDD) Variable

      Note:

      Code and Edit examiners are no longer required to edit this field.

      O 1 Entity Underprint Code Variable
      P 6 Taxpayer Notice Codes Variable
      Q 1 Employee Status Indicator Variable
      R 9 Preparer SSN Variable
      S 9 Preparer EIN Variable
      T 10 Preparer Phone Number Variable
    2. Section 02

    Alpha Designator Field Length Field Name Field Type
    A 35 In-Care-of Name Variable
    B 35 Foreign Address Variable
    C 35 Street Address Variable
    D 22 City Variable
    E 2 State Variable
    F 12 ZIP Code Variable

3.12.23.8.3.1  (01-01-2015)
Form 11-C Correction Section 01 - Fields A-B-C

  1. Field A - Remittance - See IRM 3.12.23.4.1, Field 01-A Remittance Received.

  2. Field B - Name Control - See IRM 3.12.23.4.2, Field 01-B Name Control.

  3. Field C - Employer Identification Number - See IRM 3.12.23.4.3, Field 01-C Employer Identification Number (EIN).

3.12.23.8.3.2  (01-01-2015)
Form 11-C Section 01 Field E - Tax Period

  1. Field E - Beginning Year Month (Tax Period) - The tax period will be entered in YYYYMM format using the month and year that wagers were first accepted.

  2. The field is invalid if:

    • It is not numeric,

    • The date is greater than the year and month of the process date plus 3 months,

    • The month is less than 01 or

    • The month is greater than 12.

  3. Use the following priority to determine the correct tax period and make any necessary corrections to the error register:

    1. The year and month entered by the taxpayer at the top of the Form 11-C. The tax period for annual returns is entered as July of the applicable year (i.e., 201407).

    2. The month that corresponds to the amount of tax reported on the return and the current fiscal year. Refer to Figure 3.12.23-8 to find the tax rate by month.

    3. If the correct tax period is greater than the process date plus three months, enter AC 3 to reject the return and notate "Early Filed - Hold for Appropriate Month" on the Form 10886, Reject Routing Slip. Otherwise continue processing as normal.

  4. Use the following procedures to correct tax period errors.

    IF: THEN:
    Return is for two or more tax periods and the information necessary for the preparation of the individual returns is present
    1. Reject with AC 3 and prepare Form 10886.

    2. Reject will change the numbered Form 11-C to reflect the tax for the tax period on the Error Register.

    3. If the return is an RPS return and the money received with it now exceeds the tax reported on the return, enter CCC X in Field 01-F and on the return.

    4. Prepare a dummy Form 11-C for each of the remaining tax periods and send it to Receipt and Control.

    5. Prepare a Form 3465 request that available money be transferred from the tax period shown on the error register to the tax period to which the dummy will post.

    6. Notate on the Form 3465 that an CCC X has been entered and must be released when the money is moved.

    7. Attach a copy of the Form 3465 to the dummy Form 11-C.

    The return is for two or more tax periods, and the information necessary for preparing the individual returns is not present or shows a liability for only one tax period.
    1. Correspond to request the information from the taxpayer and reject the return with AC 3.

    2. If the taxpayer does not respond, Rejects will process all liability and remittance to the earliest tax period shown.

    3. Photocopy the front of the return and notate "Photocopy, do not process" .

    4. Prepare a Form 10886 and indicate "Multiple Period Case" .

    5. Route photocopy of return, all research and correspondence with Form 10886 to Excise Operations.

    6. Enter CCC 3 in Field 01-F.

    CCC W is not present and if the processing date is more than 2 years and 9 months after either:
    • The return due date on CCC G coded returns, or

    • That later of the return due date or received date on non G coded returns

    • Check to see if the return has been cleared by Statute Control

    • If it has, enter CCC W in Field 01-F

    • If it has not, reject with AC 3, attach Form 10886 and route to Statute Control.

    CCC W is present and the processing date is less that 2 years after the due date of the return
    1. Compare the code with the one placed on the Form 11-C by Code and Edit.

    2. If it is a transcription error, line out the CCC W in Field 01-F and enter the correct code above it.

    3. If the tax period is incorrect, correct Field 01-E.

    Form 11-C is not a statute control document, but CCC W coded Delete code on return and on the error register.

3.12.23.8.3.3  (01-01-2015)
Form 11-C Section 01 Field F - CCC

  1. Field F - Computer Condition Codes - The valid codes are D, F, G, O, R, U (on DIS/ISRP input only), W, X, 1, 3, 4, and 7. See IRM 3.12.23.4.5, Field 01 Computer Condition Codes, for a brief description of the codes.

  2. The field is invalid if any code other than those listed above is used.

  3. To correct, compare the code with the one edited on the Form 11-C by code and edit.

    FIELD INVALID IF: AND/OR: THEN:
    Transcription error   Line out Field 01-F and insert the correct code above it
    Coded incorrectly   Determine the correct code by referring to IRM 3.12.23.4.5, Field 01 Computer Condition Codes, and correct the return and Error Register data with AC 6
    CCC G is present and the return is an amended return There are entries past Field 01-G (except Fields 01-N and 01-O) Delete all fields in Section 01 past Field G (except 01-N and 01-O). If section 02 is present, delete it with AC 4.
    Field 01-G is blank, Enter the correct received date. See IRM 3.12.23.4.6, Field 01 Received Date. If Section 02 is present, delete it with AC 4.
    Field 01-F contains entries other than CCC G, 3 or W Delete all CCCs except G, 3 and W in Field 01-F. If Section 02 is present delete it with AC 4.
    CCC G is present and the return is not an amended return   Line through the CCC G code in Field 01-F. Verify the remaining fields for correct data, enter any missing data and correct any erroneous data.
    CCC D and R are present but the received date is not (Field 01-G will also be invalid).

    Refer to tax period, CCCs, and received date on the return.
    Return is delinquent and taxpayer has reasonable cause per criteria in IRM 20.1.1, Introduction and Penalty Relief. Then code is correct, enter the received date in Field 01-G.
       
    CCC U is present

    note: U code is used by code and edit when a return must be rejected
      Code AC 3 if necessary to still reject the return in Error Correction

3.12.23.8.3.4  (01-01-2015)
Form 11-C Section 01 Field G - Rec. Date

  1. Field G - Received Date - The received date must be present on Form 11-C.

  2. For the invalid conditions and correction procedures that are common to excise tax returns see IRM 3.12.23.4.6Field 01 Received Date.

    Note:

    On early filed Form 11-C: if the received date on Form 11-C is prior to the beginning of tax period, use the return due date as the received date.

3.12.23.8.3.5  (01-01-2015)
Form 11-C Section 01 Fields H - I

  1. Field H - Penalty and Interest Codes - See IRM 3.12.23.4.7, Field 01 Penalty and Interest Code (P/I Code), for procedures.

  2. Field I - CAF Indicator - Not edited by Code and Edit.

3.12.23.8.3.6  (01-01-2015)
Form 11-C Section 01 Field J - Reserved

  1. This field is reserved.

3.12.23.8.3.7  (01-01-2015)
Form 11-C Section 01 Field K - Start Day

  1. Field K - Start Day - The start day indicates the first day that a change of ownership occurred. It should be edited under the words, "Return for period from" at the top of the Form 11-C.

  2. This field is invalid if:

    1. The month of the tax period is 01, 03, 05, 07, 08, 10, or 12 and the start day is not 01 through 31 or blank.

    2. The month of the tax period is 04, 06, 09, or 11 and the start day is not 01 through 30 or blank.

    3. The month of the tax period is 02 and the start day is not 01 through 28 (29 in leap years) or blank.

  3. To correct, refer to the edited start day on the return.

    IF: THEN:
    Transcription errors Correct errors
    The edited day is incorrect or not present Enter the day of the month entered by the taxpayer on the "Return for period from" line.
    No start day is present on the face of the return Refer to the attachments to determine the start day
    A start day cannot be located and is required Correspond with Letter 228C.
  4. This field and the Nature of Change Indicator (NCI) field (Field L) are invalid if one is present and the other is not.

    • To correct, determine whether additional information is needed from the taxpayer by referring to the return and attachments.

      IF: THEN:
      There has been a change of ownership Enter a "2" in Field 01-L and the start day in Field 01-K.
      There has not been a change of ownership Delete the entry in either Field 01-K or Field 01-L.

3.12.23.8.3.8  (01-01-2015)
Form 11-C Section 01 Field L - Nature of Change Ind.

  1. Field L - Nature of Change Indicator - A "2" in this field indicates that a change of ownership has occurred in the company accepting wagers.

  2. This field is invalid if it is not a "2" or blank.

    • To correct, refer to the return and attachments to determine if a change of ownership has occurred.

    IF: THEN:
    It has a change of ownership Enter a "2" in Field 01-L and verify that the day of the change is present in Field 01-K.
    There has not been a change of ownership Line through the entry

3.12.23.8.3.9  (01-01-2015)
Form 11-C Section 01 Field M - Tot Tax TP/Settlement

  1. Field M - Total Tax Taxpayer/Total Tax Settlement - If there is a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ computation and the taxpayer’s entry of the tax, the computer amount will appear as an underprint to Field 01-M.

  2. The following fields are used in computing the tax. Verify that they were transcribed correctly.

    1. Tax period in Field 01-E (also check for possible multiple tax periods).

    2. The CCCs in Field 01-F.

    3. The tax entered in Field 01-M.

    4. Make any necessary changes to incorrect fields by lining out the entry and inserting the correct data. Use AC 6 to make the changes. See Figure 3.12.23-9.

    Figure 3.12.23-9

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. Use the following to verify the applicable amount of tax:

    IF: THEN:
    Taxpayer used $50.00 per year Verify that CCC 1 is present in Field 01-F

    If it is not present, edit the 1 on the return and enter it in Field 01-F
    Taxpayer used $500.00 per year Verify that CCC 1 is not present in Field 01-F

    If it is present, delete the code on the return and the error register.
  4. If a Form 11-C is received with a remittance amount, the taxpayer has no tax liability listed, gives no explanation why the return is being filed, and Field 01-L is blank, process as follows:

    IF: THEN:
    A signature on the return or attachments Enter the remittance amount on Line 2 and in Field 01-M

    Continue processing return
    No signature on the return or attachments Correspond for a signature

    Reject with AC 3

    If reply, Rejects will:
    * Enter the remittance amount on Line 2 and in Field 01-M
    * Continue processing return

    If no reply, Rejects will:

    * Enter the remittance amount on Line 2 and in Field 01-M
    * Edit "3" in Field 01-F
    * Edit "1" in Field 01-J
    * Process return
  5. If a Form 11-C is received with no remittance, no tax liability, and no explanation as to why a return is being filed, and Field 01-L is blank, use the following table to process return.

    IF: AND: THEN:
    A signed return is received that indicates generally that there is no liability (e.g., "$0" , "zero" , "No Wagers" , "Not Liable" , or "None" ) with no explanation as to why a return is being filed.

    Note:

    For "Exempt" , see below.

    An organization exempt from tax under IRC § 501 or IRC § 521 is indicated, or

    The name of an association or organization (i.e., Veterans, Elks, Fireman, or a city, state, or federal government) is indicated, or

    A wagering activity is represented as non-taxable.
    Process return.
    An unsigned return is received that indicates generally that there is no liability (e.g., "$0" , "zero" , "No Wagers" , "Not Liable" , or "None" ) with no explanation as to why the return is being filed.

    Note:

    For "Exempt" , see below.

     
    1. Correspond asking for a signed explanation for the non-taxable return.

    2. Reject with AC 3.

    3. If no reply, Rejects will:
      Not F code the return.
      Enter a 1 in Field 01-J, and
      Enter a 3 in Field 01-N.



    Return has "Exempt" and/or an explanation of why they are exempt from liability. There is no reasonable explanation why they are exempt.
    1. Correspond for an explanation and signature if necessary.

    2. If no reply to correspondence and a signature is present on the return or attachments then:
      * Assess $500.00 tax on line 2.
      Send TPNC 01 to the taxpayer.
      Process return
      If a signature is not present on the return or attachments:
      * correspond to request the signature.
      * Reject with AC 3
      * If no reply, edit 3 in Field 01-N.
      * Also edit 1 in Field 01-J.
      * Continue to process.

    The return indicates that it is an organization exempt from tax under IRC § 501 or IRC § 521, or
    1. Edit CCC F in Field 01-F.

    2. Edit 0 in Field 01-Q.

    3. Continue to process return.


    Note:

    Exempt organizations will file a return if they have taxable wagering activities.

    The name of an association or organization (i.e., Veterans, Elks, Firemen, or a city, state, or federal government) is indicated, or
    A wagering activity is represented as non-taxable,
  6. For all other conditions use the following table to process Form 11-C.

    IF: THEN:
    All fields were entered correctly and CCC 1 was used correctly and the special conditions discussed below, do not apply
    1. The taxpayer has made an error in computing the tax.

    2. If this is the first Form 11-C filed by this taxpayer, check to see if the annual tax was correctly prorated.

    3. Use AC 1 followed by a dash (-) and the appropriate TPNC.

    4. See IRM 3.12.23.1.9, Taxpayer Notice Codes.

    A principal operator files Form 11-C, lists agents in Part II Line 5c and/or Part III, line 6 or on attachment and includes payment for agents,
    1. "0" code the return to accept the remittance as the tax liability.

    2. Prepare Form 3465 with the notation "principal operator paying for agents" .

    3. Photocopy return and attach to Form 3465.

    4. Route Form 3465 and return copy to the CSC Exam/Excise Group.

    5. Input CCC X on original document. Notate "Fee prepared" in Part III area.

    6. Route the return for processing.

    Supplemental Form 11-C is filed to notify the IRS that a change in control has been made and that there is no tax due. See IRM 3.12.23.8, Processing Form 11-C, Occupation Tax and Registration Return for Wagering, for appropriate circumstances.
    1. These returns are not to be processed.

    2. If a return was overlooked in Code and Edit, it may appear with an underprint to total tax since there should be no tax reported on the return but the computer will compute tax from the date of the change.

    3. If this should happen, reject the return with AC 3.

    4. Rejects will update the Entity module with the changes reported by the taxpayer.

    5. Delete the return from processing and route to Files to be associated with original return DLN.

    Form 11-C is stamped "Prepared by Examination" or "Prepared by Collections"
    1. Bring up the underprint in Field 01-M with AC 6.

    2. If the Compliance function indicates that no tax liability is due, enter AC 0. This will allow the return to post with no tax liability.

3.12.23.8.3.10  (01-01-2015)
Form 11-C Section 01 Field N - O

  1. Field N - Correspondence Received Date (CRD) - See IRM 3.12.23.4.8, Correspondence Received Date (CRD).

  2. Field O - Entity Underprint Code (EUC) - See IRM 3.12.23.4.9, Entity Underprint Code (EUZC).

3.12.23.8.3.11  (01-01-2015)
Form 11-C Section 01 Field P - TPNC

  1. Field P - Taxpayer Notice Codes (TPNC) - The TPNCs listed below are input on the raw or loop data run using AC 1. TPNCs are entered to the right of AC 1 and are preceded by a dash (-).

    Tax Payer Notice Explanation
    Code 01 We found the computation of tax was not correct.
    See Figure 3.12.23-10.
    Code 02 The tax rate was used incorrectly.
    Code 90 Used when no other code explains the adjustment. Notice Review will type the explanation before mailing notice to the taxpayer. Write the explanation on a 3 × 5 card and attach it to the front of the return. Do not use any other TPNC with TPNC 90.

    Figure 3.12.23-10

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

3.12.23.8.3.12  (01-01-2015)
Form 11-C Section 01 Field Q - Employee Status Indicator

  1. Field Q - Employee Status Indicator - A "1" indicates that the taxpayer is an agent and as such is probably not required to file a Form 730, Monthly Tax on Wagering. If the filing requirement for a Form 730 was opened in error, a code of "1" on Form 11-C will close it. A "0" indicates that the taxpayer is a principal operator and as such should have a Form 730, Monthly Tax on Wagering filing requirement.

  2. This field is invalid if it is not 1, 0, or blank.

    • To correct, refer to Part 1, line 3, to determine if the "Employee Agent" box is checked.

    IF: AND/OR: THEN:
    Taxpayer checks no boxes in Part I, line 3, then research CC INOLE shows both Form 11-C and Form 730 Filing Requirements Enter a "0" in Field 01-Q.
    CC INOLE shows only Form 11-C Filing Requirement Correspond for missing information.
    "No" is checked in Part II, line 5 The name, address, and EIN of the agent's principal operator is given in Part III Enter a "1" in Field 01-Q.
    "No" is checked in Part II, line 5 No information in Part III Enter a "1" in Field 01-Q.
    "Yes" is checked in Part II, line 5   Enter a "0" in Field 01-Q.
    Taxpayer has checked the "Employee Agent" box in Part I, Line 3, The name, address, and EIN of the agent's principal operator is given in Part III Enter a "1" in Field 01-Q.
    Taxpayer has checked the "Employee Agent" box in Part I, Line 3, No information is Part III Enter a "1" in Field 01-Q.
    Taxpayer has checked the "Principal Operator" box in Part I, Line 3,   Enter a "0" in Field 01-Q.
    Taxpayer checks both boxes in Part I, line 3, refer to parts II and III Only Part II is completed Enter a "0" in Field 01-Q.
    Only Part III is completed Enter a "1" in Field 01-Q.

3.12.23.8.3.13  (01-01-2015)
Form 11-C Section 01 Field R - Preparer Tax Identification Number (PTIN)

  1. The PTIN is located to the right of the preparer's signature below the signature line.

  2. The PTIN must be a nine-digit numeric number. The PTIN cannot be all zeroes or all nines

3.12.23.8.3.14  (01-01-2015)
Form 11-C Section 01 Field S - Preparer EIN

  1. The Preparer's EIN is located below the PTIN at the below the signature line.

  2. The Preparer's EIN must be a nine-digit numeric number. The EIN cannot be all zeroes or all nines.

3.12.23.8.3.15  (01-01-2015)
Form 11-C Section 01 Field T - Preparer Phone Number

  1. The paid preparer's phone number is listed below the paid preparer's EIN.

  2. No action is required on amended returns.

3.12.23.8.4  (01-01-2015)
Form 11-C Section 02 - Entity

  1. See IRM 3.12.23.5, Address Section 02 - All Forms, for correction procedures.

3.12.23.9  (01-01-2015)
No Reply To Error Correction's Correspondence

  1. This section is a brief summary of no reply to correspondence sent by Error Correction to taxpayers regarding questions on excise forms.

  2. Tax return information can be received via fax as part of return perfection even if a taxpayer signature is required. In circumstances where contact with the taxpayer has been made and documented, fax signatures are acceptable.

3.12.23.9.1  (01-01-2015)
No Reply to Form 730 Correspondence

  1. Always enter a CCC 3 as the Correspondence Received Date when correspondence was sent and no reply is received.

  2. Possible no reply conditions are listed below.

    Item Corresponded for: No Reply Procedure:
    Missing Signature
    on overpaid returns
    Enter CCC X and treat as a dummy return for posting.
    Missing Signature
    on balance due or even balance returns
    Treat as dummy return for posting the information to Master File.
    Request for support of Layoff credit Disallow the credit, adjust the tax accordingly, and send TPNC 80.
    Tax Period Enter the months of the received date.
    Multiple tax periods
    1. Process all liability and remittance to the earliest tax period shown.

    2. Photocopy the front of the return and notate "Photocopy, do not process."

    3. Prepare a Form 10886 and indicate "Multiple Period Return."

    4. Route Form 10886, photocopy of return, all research and correspondence to the Excise Operations.

    No tax data shown on the return and it is a remittance (RPS) return Create dummy return to post to Master File. Enter CCC X to hold credit.

3.12.23.9.2  (01-01-2015)
No Reply to Form 11-C Correspondence

  1. Always enter a CCC 3 as the Correspondence Received Date when correspondence was sent and no reply is received.

    Item Corresponded for: No Reply Procedure:
    Missing Signature on a overpaid return Enter CCC X and treat as a dummy return for posting.
    Missing Signature on a balance due return or even balance return. Treat as dummy return for posting the information to Master File.
    Tax Period Enter the year and month (tax period) that is currently being processed.
    Multiple Tax Periods
    1. Process all liability and remittance to the earliest tax period shown.

    2. Photocopy the front of the return and notate "Photocopy, do not process."

    3. Prepare a Form 10886 and indicate "Multiple Period Return."

    4. Route Form 10886, photocopy of return, all research and correspondence to the Excise Operations.

3.12.23.10  (01-01-2015)
Alphabetic Index

  1. The following table provides IRM references:

    Subject: IRM Reference:
    Action Codes IRM 3.12.23.1.8
    Conditions Codes(CCC)
    ..Chart
    ..Form 730
    ..Form 11-C


    IRM 3.12.23.4.5.1
    IRM 3.12.23.7.2.2
    IRM 3.12.23.8.3.3
    Correspondence Received Date IRM 3.12.23.4.8
    Entity Underprint Code IRM 3.12.23.4.9
    Error Register Coding IRM 3.12.23.1.11
    Excess Remittance Returns IRM 3.12.23.4.1.2
    Erroneous Notices IRM 3.12.23.1.16
    Field Validity Error IRM 3.12.23.4
    Foreign Address IRM 3.12.23.5.2
    Form Processing
    ..Form 730
    ..Form 11-C


    IRM 3.12.23.7
    IRM 3.12.23.8
    In-Care-Of Field 02A IRM 3.12.23.1.12
    Invalid Correction Attempt IRM 3.12.23.1.12
    Name Control IRM 3.12.23.4.2
    Nature of Change Indicator IRM 3.12.23.8.3.8
    Penalty and Interest Code IRM 3.12.23.4.7
    Pre-Computed Penalty IRM 3.12.23.1.15
    Received Date Field
    ..General
    ..Form 730
    ..Form 11-C


    IRM 3.12.23.4.6
    IRM 3.12.23.7.2.3
    IRM 3.12.23.8.3.4
    Remittance Received Field IRM 3.12.23.4.1
    Start Day IRM 3.12.23.8.3.7
    Statute Control Document IRM 3.12.23.1.18
    Tax Period
    ..Form 730
    ..Form 11-C


    IRM 3.12.23.7.2.1
    IRM 3.12.23.8.3.2
    Taxpayer Identification Number (EIN) IRM 3.12.23.4.3
    Taxpayer Notice Codes
    ..General
    ..Form 730
    ..Form 11-C


    IRM 3.12.23.1.9
    IRM 3.12.23.7.2.5
    IRM 3.12.23.8.3.11
    Total Tax Taxpayer
    ..Form 730
    ..Form 11-C


    IRM 3.12.23.7.2.6
    IRM 3.12.23.8.3.9
    Unprocessable Returns IRM 3.12.23.1.13

Exhibit 3.12.23-1 
Form 730 and Error Register Fields

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Exhibit 3.12.23-2 
Form 11-C and Error Register Fields

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Exhibit 3.12.23-3 
Preparation of Form 10886, Reject Routing Slip

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Exhibit 3.12.23-4 
Potential Frivolous Return Chart

Potential Arguments Received from: Information Contained on Return:
Alleged Churches/ First Amendment Income from non-religious sources and may claim a vow of poverty.
Altered Form Altering any or all line items with the intent of facilitating non-compliance with the tax laws.
Altered Jurat/UCC 1-207 Return contains income and deductions but the jurat has been altered or stricken. May include reference to UCC 1-207, or a statement that the return was not signed under penalties of perjury.
Amended Returns/Form 843 Claim Amended return or a Form 843, Claim for Refund and Request for Abatement, filed to obtain a total refund of all taxes paid in prior years, based on a tax avoidance argument.
Challenges to Authority/ Due Process Questions various administrative authorities such as delegation orders, summons authority, privacy act, etc. Argues that they must be afforded a hearing or a trial before taxes can be assessed or before property can be seized.
Challenges to Authority/ Title 26 or "Law" in Other Documents Argues that Title 26 of the United States is not law because it was never enacted as named.
Disclaimer Submits a disclaimer stating, "disclaims the liability for the tax due" , making the liability on the return zero.
Fifth Amendment Assertion of the Fifth Amendment right against self-incrimination as a basis for not providing financial information.
Foreign Income Argues that United States citizens and residents are not subject to tax on their wages or other income derived from sources within the United States, as only foreign-based income or income received by nonresident aliens and foreign corporations from sources within the United States is taxable.
IRS is a Private Organization/ Collects Tribute, Not Taxes Argues that the IRS is an entity named the Internal Revenue and Tax Service, Inc. which was incorporated in Delaware in 1933, it is a collection agency for the Federal Reserve Bank, or is part of the United Nations and is clandestinely leading the tax-paying public in a "new world order."
Not a Person Argues that a taxpayer is not a "person" within the meaning of Section 7701(a)(14) of the Internal Revenue Code.
Obscene, Vulgar, Harassing Language Submits documents or other materials indicating that non-filing is due to dissatisfaction with tax policies or taxation in general. Often, this argument is expressed with obscene, vulgar, or crude language and characters in an extremely demeaning manner.
Potential Frivolous Return for Examination Review (per IRM 4.10.12)
Protest Against Government Action/Inaction Argues that refusal to file or pay is justified because they disagree with government policies or spending plans.
Sixteenth Amendment Argues that the Sixteenth Amendment was not properly ratified and therefore, the federal government does not have the legal authority to collect an income tax without apportionment.
Taxes are Voluntary/Law Does Not Require Submits a return, amended return, or correspondence that argues income taxes are voluntary.
U.S. vs. Long Submits a return with zero money amounts much the same as the "Zero Return" category and "U.S. vs. Long" is referenced.
See Note in Zero Returns below.
Unsigned Returns The individual completes a return but fails to sign. A statement indicating disagreement with the tax system is attached or added to the return.
Valuation Income is not taxable because of the declining fair market value of the dollar, because the dollar is not backed by gold/silver, because the value of services is offset by the value of the labor (barter income), etc.
Zero Returns Submits a return with zero money amounts. A statement is attached claiming there is no section of the Internal Revenue Code that established an income tax liability. The statement may also contain arguments regarding the definition of income.

Note:

Returns having only zeroes, no entries, that are blank, or indicate "None" , "Not Liable" , etc. with no evidence of frivolous arguments are not to be considered as frivolous returns.

Other All others including those listed in Notice 2008-14. This category includes non filer accounts resulting from initial compliance check such as cross referenced TINs.

Note:

Frivolous arguments citing Collection Due Process (CDP) should be reviewed by Compliance Collections for possible referral to Appeals. Refer to IRM 5.19.8, Collection Appeal Rights, for additional information.

Exhibit 3.12.23-5 
U.S. Possessions State Abbreviations and ZIP Codes

2 LTR CODE STATE NAME ZIP CODE 2 LTR CODE STATE NAME ZIP CODE
AA America- Atlantic 34001 MS Mississippi 38601
AE America-Europe 09001 or 09601 MO Missouri 63001
AP America-Pacific 96201 or 98701 MT Montana 59001
AL Alabama 35001 NE Nebraska 68001
AK Alaska 99501 NV Nevada 88901
AZ Arizona 85001 NH New Hampshire 03001
AR Arkansas 71601 NJ New Jersey 07001
CA California 90001 NM New Mexico 87001
CO Colorado 80001 NY New York 00401
CT Connecticut 06001 NC North Carolina 27001
DC District of Columbia 20001 ND North Dakota 58001
DE Delaware 19701 OH Ohio 43001
FL Florida 32001 OK Oklahoma 73001
GA Georgia 30001 OR Oregon 97001
HI Hawaii 96701 PA Pennsylvania 15001
ID Idaho 83201 RI Rhode Island 02801
IL Illinois 60001 SC South Carolina 29001
IN Indiana 46001 SD South Dakota 57001
IA Iowa 50001 TN Tennessee 37001
KS Kansas 66001 TX Texas 75001
KY Kentucky 40001 UT Utah 84001
LA Louisiana 70001 VT Vermont 05001
ME Maine 03901 VA Virginia 20101
MD Maryland 20601 WA Washington 98001
MA Massachusetts 01001 WV West Virginia 24701
MI Michigan 48001 WI Wisconsin 53001
MN Minnesota 55001 WY Wyoming 82001
City ZIP Code City ZIP Code
American Samoa (AS) Federated States of Micronesia (FM)
Faga'itua 96799 Chuuk 96942
Leone 96799 Kosrae 96944
Olosega Manua' 96799 Pohnpei 96941
Pago Pago 96799 Yap 96943
Marshall Islands (MH) Palau (PW)
Ebeye 96970 Koror 96940
Majuro 96960 Palau 96940
Northern Mariana Islands (MP) U.S. Virgin Islands (VI)
Capitol Hill 96950 Charlotte Amalie 00802
Rota 96951 Christiansted 00820
Saipan 96950 Cruz Bay 00830
Tinian 96952 Downtown 00840
Guam (GU) Frederiksted 00840
Agana 96910 Kingshill 00850
Inarajan 96917 Saint Croix 00820
Merizo 96916 Saint John 00830
Tamuning 96931 Saint Thomas 00805
Umatac 96915 Sunny Isle 00850
Yona 96915 Veterans Annex 00820
Puerto Rico (PR)
Adjuntas 00601 Laplata 00786
Aquada 00602 Lares 00669
Aquadilla 00603 Las Marias 00670
Agnes Buenas 00703 Las Piedras 00771
Aguirre 00704 Levittown 00949
Aibonito 00705 Loiza 00772
Anasco 00610 Loiza Street Station 00936
Angeles 00611 Loquillo 00773
Arecibo 00612 Manati 00674
Arroyo 00714 Maricao 00606
Bajadero 00616 Maunabo 00707
Barceloneta 00617 Mayaquez 00680
Barraquitas 00794 Mercedita 00715
Barrio Borer Station 00935 Manilas Center 00936
Bayamon 00956 Moca 00676
Boqueron 00622 Morovis 00687
Cabo Rojo 00623 Naguabo 00718
Caguas 00725 Narajito 00719
Camuy 00627 Orocovis 00720
Canovanas 00729 Palmer 00721
Caparra Heights 00920 Patillas 00723
Carolina 00982 Penuelas 00624
Catano 00962 Ponce 00731
Cayey 00736 Puerta de Tierra 00936
Ceiba 00735 Puerta Real 00740
Cerro Gordon 00754 Punta Santiago 00741
Ciales 00638 Quebradillas 00678
Cidra 00739 Ramey 00603
Coamo 00769 Rincon 00677
Comerio 00782 Rio Blanco 00744
Condado 00907 Rio Grande 00721
Corozal 00783 Rio Piedras 00927
Coto Laurel 00780 Rosario 00636
Culebra 00775 Sabana Grande 00637
Dorado 00646 Sabana Hoyos 00688
Ensenada 00647 Sabana Seca 00952
Esperanza 00765 Saint Just 00978
Fajardo 00738 Salinas 00751
Fernandez Juncos 00936 San Antonio 00690
Florida 00650 San Francisco 00927
Fort Buchanan 00934 San German 00683
Garrachales 00652 San Juan 00936
Guanica 00653 San Lorenzo 00754
Guayama 00784 San Sebastian 00685
Guayanilla 00656 Santa Isabel 00757
Guaynabo 00965 Sanrurce 00936
Gurabo 00778 Toa Alta 00953
Hatillo 00659 Toa Boa 00949
Hato Rey 00936 Trujillo Alto 00976
Harmingueros 00660 University 00936
Humacao 00791 Utuado 00641
Isabela 00662 Vega Alta 00692
Jayuya 00664 Vega Baja (box 1-9049) 00694
Juana Diaz 00795 Vieques 00765
Juncos 00777 Villalba 00766
La Cumbre 00926 Yabucoa 00767
Lajas 00667 Yauco 00698

Exhibit 3.12.23-6 
Foreign Country Codes

Foreign Country Country Code
Abu Dubai AE
Afghanistan AF
Akrotiri AX
Aland Island CI
Albania AL
Algeria AG
Andorra AN
Angola AO
Anguilla AV
Antarctic Lands FS
Antarctica AY
Antigua AC
Antigua and Barbuda AC
Argentina AR
Armenia AM
Aruba AA
Ascension XA
Ashmore Island AT
Ashmore and Cartier Islands AT
Australia AS
Austria AU
Azerbaijan AJ
Azores XZ
Bahamas BF
Bahrain BA
Baker Island FQ
Balearic Islands SP
Bangladesh BG
Barbados BB
Barbuda AC
Bassas da India BS
Belarus BP
Belgium BE
Belize BH
Benin BN
Bermuda BD
Bhutan BT
Bolivia BL
Bonaire NT
Bosnia-Herzegovina BK
Botswana BC
Bouvet Island BV
Brazil BR
British Indian Ocean Territory IO
British Virgin Islands VI
Brunei BX
Bulgaria BU
Burkina Faso UV
Burma BM
Burundi BY
Caicos Islands TK
Cambodia CB
Cameroon CM
Canada CA
Canary Islands XY
Cape Verde CV
Cartier Island AT
Cayman Islands CJ
Central Africa Republic CT
Chad CD
Channel Islands XC
Chile CI
China CH
Christmas Island KT
Clipperton Islands IP
Cocos Island CK
Columbia CO
Comoros CN
Congo (Brazzaville) CF
Congo (Kinshasa), Dem Rep of the CG
Cook Islands CW
Coral Sea Islands Territory CR
Corsica FR
Costa Rica CS
Cote d'Ivoire IV
Croatia HR
Cuba CU
Curacao NT
Cyprus CY
Czech Republic EZ
Dem. People's Rep. of Korea (South) KN
Dem. Rep. of Congo CG
Denmark DA
Dhekelia DX
Djibouti DJ
Dominica DO
Dominican Republic DR
Dubai AE
East Timor TT
Ecuador EC
Egypt EG
El Salvador ES
Eleuthera Island BF
England XE
Equatorial Guinea EK
Eritrea ER
Estonia EN
Ethiopia ET
Europa Island EU
Falkland Islands FK
Faroe Islands FO
Fiji FJ
Finland FI
French Southern and Antarctic Lands FS
France FR
French Guiana FG
French Polynesia FP
Futuna WF
Gabon GB
Gambia GA
Gaza Strip GZ
Georgia GG
Germany GM
Ghana GH
Gibraltar GI
Glorioso Islands GO
Great Britain UK
Greece GR
Greenland GL
Grenada GJ
Grenadines VC
Guadeloupe GP
Guatemala GT
Guernsey GK
Guinea GV
Guinea-Bissau PU
Guyana GY
Haiti HA
Heard Island and McDonald Island HM
Honduras HO
Hong Kong HK
Howland Island HQ
Hungary HU
Iceland IC
India IN
Indonesia ID
Iran IR
Iraq IZ
Ireland EI
Isle of Man IM
Israel IS
Italy IT
Jamaica JM
Jan Mayen JN
Japan JA
Jarvis Island DQ
Jersey JE
Johnston Atoll JQ
Jordan JO
Juan de Nova Island JU
Kazakhstan KZ
Kenya KE
Kingman Reef KQ
Kiribati KR
Korea (North) KS
Korea (South) KN
Kurile Islands RS
Kuwait KU
Kyrgyzstan KG
Laos LA
Latvia LG
Lebanon LE
Lesotho LT
Liberia LI
Libya LY
Liechtenstein LS
Lithuania LH
Luxembourg LU
Macau MC
Macedonia MK
Madagascar MA
Malawi MI
Malaysia MY
Maldives MV
Mali ML
Malta MT
Martinique MB
Mauritania MR
Mauritus MP
Mayotte MF
McDonald Island HM
Mexico MX
Midway Islands MQ
Miquelon SB
Moldova MD
Monaco MN
Mongolia MG
Montenegro YI
Montserrat MH
Morocco MO
Mozambique MZ
Myanmar XM
Namibia WA
Nauru NR
Navassa Island BQ
Nepal NP
Netherlands NL
Netherlands Antilles NT
Nevis SC
New Caledonia NC
New Zealand NZ
Nicaragua NU
Niger NG
Nigeria NI
Niue NE
Norfolk Island NF
North Korea KS
Northern Ireland XN
Norway NO
Oman MU
Other (country not identified elsewhere) XX
Pakistan PK
Palmyra Atoll LQ
Panama PM
Papua New Guinea PP
Paracel Islands PF
Paraguay PA
Peru PE
Philippines RP
Pitcairn Islands PC
Poland PL
Portugal PO
Qatar QA
Redonda VI
Republic of Korea (North) KS
Republic of Singapore SN
Reunion RE
Romania RO
Russia RS
Rwanda RW
Ryukyu Islands JA
S Georgia Island SX
S Georgia Island and S Sandwich Island SX
S Sandwich Island SX
San Marino SM
Sao Tome and Principe TP
Sarawak MY
Saudi Arabia SA
Scotland XS
Senegal SG
Serbia YI
Serbia and Montenegro YI
Seychelles SE
Sierra Leone SL
Singapore SN
Slovak Republic XR
Slovakia LO
Slovenia SI
Solomon Islands BP
Somalia SO
South Africa SF
South Georgia Island SX
South Georgia Island and South Sandwich Island SX
South Korea KN
South Sandwich Island SX
Spain SP
Spratly Islands PG
Sri Lanka CE
St. Barthelemy TB
St. Helena SH
St. Kitts and Nevis SC
St. Lucia ST
St. Martin RN
St. Miquelon SB
St. Pierre SB
St. Pierre and Miquelon SB
St. Vincent and Grenadines VC
Sudan SU
Suriname NS
Svalbard SV
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Taiwan TW
Tajikistan TI
Tanzania TZ
Thailand TH
The Bahamas BF
The Gambia GA
The Netherlands NL
Timor-Leste TT
Togo TO
Tokelau TL
Tonga TN
Tortola VI
Trinidad and Tobago TD
Tristan Da Cunha XT
Tromelin Island TE
Tunisia TS
Turkey TU
Turkmenistan TX
Turks and Caicos Islands TK
Tuvalu TV
Uganda UG
Ukraine UP
United Arab Emirates TC
Uruguay UY
Uzbekistan UZ
Vanuatu NH
Vatican City VT
Venezuela VE
Vietnam VM
Wake Island WQ
Wales XW
Wallis and Futuna WF
West Bank WE
Western Sahara WI
Western Samoa WS
Windward Island VC
Yemen YM
Yugoslavia YI
Zaire CG
Zambia ZA
Zimbabwe ZI

Exhibit 3.12.23-7 
Foreign Provincial, State and Territory Abbreviations

Australia State Abbreviation
Australian Capital Territory ACT
New South Wales NSW
Northern Territory NT
Queensland QLD
South Australia SA
Tasmania TAS
Victoria VIC
Western Australia WA
Brazil State Abbreviation
Acre AC
Alagoas AL
Amapa AP
Amazonas AM
Bahia BA
Ceara CE
Distrito Federal DF
Esperito Santo ES
Goias GO
Maranhao MA
Mato Grosso MT
Mato Grosso do Sul MS
Minas Gerais MG
Parana PR
Paraiba PB
Para PA
Pernambuco PE
Piaui PI
Rio Grande do Norte RN
Rio Grande do Sul RS
Rio de Janeiro RJ
Rondonia RO
Roraima RR
Santa Catarina SC
Sergipe SE
Sao Paulo SP
Tocantins TO
Canada Province/Territory Abbreviation
Alberta AB
British Columbia BC
Manitoba MB
New Brunswick NB
Newfoundland and Labrador NL
Northwest Territories NT
Nova Scotia NS
Nunavut NU
Ontario ON
Prince Edward Island PE
Quebec QC
Saskatchewan SK
Yukon YT
Cuba Provincias Abbreviation
Camaguey CG
Ciego de Avila CA
Cienfuegos CF
Ciudad di La Habana CH
Gramma (Bayamo) GR
Guantanamo GT
Holguin HO
La Habana HA
Matazas MT
Municipio Especial Isla de la Juventud IJ
Pinar del Rio PR
Sancti Spiritus SS
Santiago de Cuba SC
(Victoria de) Las Tunas LT
Villa Clara VC
Italy Provincia Abbreviation
Agrigento AG
Alessandria AL
Ancona AN
Aosta/Aoste AO
Arezzo AR
Ascoli Piceno AP
Asti AT
Bari BA
Belluna BL
Beneveto BN
Bergamo BG
Biella BI
Bologna BO
Bolozano Bolzen BZ
Brescia BS
Brindisi BR
Cagliari CA
Caltanisetta CL
Campobasso CB
Caserta CE
Catania CT
Catanzaro CZ
Chieti CH
Como CO
Cosenza CS
Cremona CZ
Crotone KR
Cuneo CN
Enna EN
Ferrara FE
Firenze FI
Foggia FG
Forli FO
Frosinone FR
Genova GE
Gorizia GO
Grosseto GR
Imperia IM
Isernia IS
L'Aquila AQ
La Spezia SP
Latina LT
Lecce LE
Livorno LI
Lodi LO
Lucca LU
Macerata MC
Mantova MN
Massa-Carrara MS
Matera MT
Messina ME
Milano MI
Modena MO
Napoli NA
Novara NO
Nuoro NU
Oristano OR
Padova PD
Palermo PA
Parma PR
Pavia PV
Perugia PG
Pesaro-Urbino PS
Pescara PE
Piacenza PC
Pisa PI
Pistoia PT
Pordenone PN
Potenza PZ
Prato PO
Ragusa RG
Pavenna RA
Peggio de Calabria RC
Reggio nell'Emilia RE
Rieti RI
Rimini RN
Roma RM
Rovigo RO
Salerno SA
Sassari SS
Savona SV
Siena SI
Siracusa SR
Sondrio SO
Taranto TA
Teramo TE
Terni TR
Torino TO
Trapani TO
Trento TN
Treviso TV
Trieste TS
Udine UD
Varese VA
Venezia VE
Verbania VB
Vercelli VC
Verona VR
Vibo Valentia VV
Vincenza VI
Viterbo VT
Mexico State Abbreviation
Aguascalientes AGS
Baja California Norte BCN
Baja California Sur BCS
Campeche CAM
Chiapas CHIS
Chihuahua CHIH
Coahuila COAH
Colima COL
Distrito Federal DF
Durango DGO
Guanajuato GTO
Guerrero GRO
Hidalgo HGO
Jalisco JAL
Mexico MEX
Michoacan MICH
Morelos MOR
Nayarit NAY
Nuevo Leon NL
Oaxaca OAX
Puebla PUE
Queretaro QRO
Quintana ROO QROO
San Luis Potosi SLP
Sinaloa SIN
Sonora SON
Tabasco TAB
Tamaulipas TAMPS
Tlaxcala TLAX
Veracruz VER
Yucatan YUC
Zacatecas ZAC
The Netherlands Province Abbreviation
Drenthe DR
Flevoland FLD
Friesland FR
Gelderland GLD
Groningen GN
Lemburg LB
North Brabant NB
North Holland NH
Overijssel OV
South Holland ZH
Utrecht UT
Zeeland SLD

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