BMF returns and payments are processed with Employer Identification Numbers (EINs). EINs are assigned from paper Forms SS-4 by Accounts Management, EIN Function. A taxpayer can also obtain an EIN by calling the EIN function or by going online at http://www.irs.gov.

This CC allows you to assign an Employer Identification Number (EIN). Always thoroughly research CCs NAMEE/NAMEB prior to initiating CC ESIGN. Always research using the "sort line format" and the Modernized Internet EIN "enter as taxpayer did" format.

EINs are also assigned by Entity TEs when processing returns and payments in the form of "pipeline" , Rejects, and loose, unnumbered documents.

The service no longer requires specific District Office codes to be used as the prefix for EINs assigned. When assigning an EIN, the Business Master File (BMF) sites will use (have used) the following prefixes:

Currently, Brookhaven, Philadelphia, and Cincinnati are the campuses containing EIN functions.

CC ESIGN will not allow the Primary Name line and the Sort Name line to be identical.

If the assigned EIN has FRCs that are liable for federal tax payments, the taxpayer is pre-enrolled in the Electronic Federal Tax Payment System (EFTPS).

Entity will complete every possible field of CC ESIGN when assigning an EIN. See IRM 2.4.8 and the IDRS Command Code Job Aid on SERP. It is especially important that we complete the X-REF TIN TYPE and TIN of the entity's owner. If the taxpayer is a sole proprietor, we will also complete the SOLE PROPRTR SSN field.

See Exhibit 3.13.2-9

For disposition of Form SS-4, see IRM 21.7.13.3.2.11.

The validity checks on filing requirements for CC ESIGN are listed in the chart below

The valid range of values for Form 941 are 01, 02, 06, or 07. A Form 941 FR must have a "wages paid date" .

Form 945 valid range is 1. Form 945 FR is valid with all other filing requirements. If Entity can determine by taxpayer contact or the taxpayer indicates that they are liable to file Form 945 (for example, liable for non-payroll income tax withholding on backup withholding or withholding for pensions, annuities, IRAs, Indian gaming and gambling winnings) establish Form 945 FRC 01. Otherwise, DO NOT establish a 945 FRC. Form 1042 valid ranges are 0, 1 or 8. Form 1042 FR is valid with all other filing requirements. See Figure 3.13.2-2 for the CC ESIGN format.

Figure 3.13.2-2

This subsection covers IDRS CCs that are used to update Master File.

For additional information on any CC, see the IDRS Command Code Job Aids on SERP.

This command code is used to assign Internal Revenue Service Numbers (IRSNS), also known as Temporary SSNs.

IRSNs are utilized when a taxpayer's SSN cannot be located and a return or payment must be processed.

BMF Entity primarily uses IRSNs when processing Estate and Gift (E&G) returns, Form 706 and Form 709 families. IRSNs are also used when processing INVALID SSN TRANSCRIPTS, see IRM 3.13.2.19.1.

CC TMSSN has two definers: "I" and "B."

See IRM 2.4.59.

This section contains information on Statute Dates. If the Assessment Statute Date is imminent (two months prior to the ASED) notify the manager or work leader and initiate the necessary action to resolve the case.

The ASED is identified by Generalized Unpostable Framework (GUF) and must be monitored to assure that statute does not expire.

The ASED is generally determined as three years after the Return Due Date (RDD) or IRS received date, whichever is later. See Document 6209 , IRS Processing Codes and Information, for RDD information.

Example of statute for a timely filed return:

Example of statute for a late filed return.

The following instructions are to be used when processing returns and documents with:

Research must be performed in all cases using CCs NAMEE and NAMEB.

If research locates an EIN on CC NAMEE, the entity must be verified by using CC ENMOD, INOLE and BMFOL.

If the IRS pre-printed label data is correct/without changes, do not underline the name control. If ANY change has been made to the label data, circle out the check digits and underline the name control.

Enter the EIN on the return or document and underline the name control. Circle out the invalid EIN if present. Notify the taxpayer of the correct EIN. If the taxpayer submits an EIN clearly changed from the one the taxpayer was assigned, issue letter 147C as a non-suspense letter, see (7) below. If the taxpayer makes an error in writing his/her EIN by three or less digits, uses his/her SSN (specifically on Form 2290) or fails to include the EIN, do not correspond after research reveals a valid EIN. However, if this return is the first return filed (check CC BMFOL'I'), notify the taxpayer of their correct EIN.

If an EIN is not located, assign a new EIN with CC ESIGN using the appropriate Notice Information Code (NIC). Enter the Business Operation Date (BO) shown on the return. If no date is given use the first day of the beginning of the tax period. Enter the Wages Paid Date (WP) for Form 941, Form 943, Form 944, and Form 940. Determine the date as follows:

Enter the new EIN on the return or document and underline the name control.
See below for the NICs and the notice generated by each.

See below for Return Identity Codes (RIC) to be used:

.

Use the chart below to determine the Filing Requirement (FR):

If a return or document indicates a change in ownership, the research is performed on the new entity.

Multiple EINs

Return received with a Form SS–4 attached:

Return received with a Form SS-4 attached and the account has already been established on the Master File:

Figure 3.13.2-12

Before releasing the return for processing, an audit trail containing the TEs IDRS number must be entered in the lower left corner of the return. The following applicable format will be used:

This is the "Return Processable Date" . This is the date the return became processable for purposes of calculating penalties and interest.

If the return contains indication that it is for a bankruptcy or receivership, refer to IRM 3.13.2.9.18 (1).

If return reflects a million dollar (or greater) refund or the 45 day jeopardy period is imminent, expeditious processing is needed. See IRM 3.11.14,

If the returns/documents are numbered, they must be in DLN order, as shown on the transmittal, before releasing.

Do not input TC 599 if the return is annotated with "3177" , TC 59X, is an amended return (CCC "G" ), RPS return, Rejected return, unpostable return, or was secured by Examination. (Refer to the campus PCD calendar, available from your assigned Planning & Analysis (P&A) staff analyst.)

If the Program Completion Date (PCD) for the return is impending, input TC 599 CC 18 for the tax period on the return and annotate "TC 599" in the left margin of the return.

Figure 3.13.2-13

Entity is responsible for editing entity changes on all SCRIPS Forms 940/941. Entity will do the following when editing Forms 940/941 for SCRIPS:

Form 941, Employer's Quarterly Federal Tax Return
See Figure 3.13.2-14.
Use Circular E for resolving questions concerning Employer's Tax for Forms, 941, 940, 944 and 945.

Figure 3.13.2-14

Form 943 - Employer's Annual Tax Return for Agricultural Employees
Use Circular A for resolving questions concerning agricultural employers. See Figure 3.13.2–15. This return is filed by Employers of Farm workers. A farm worker is an employee of the operator of a farm who:

Definition of Farm—includes stock, dairy, poultry, fruit, fur-bearing, animal and truck farms, orchards, plantations, ranches, nurseries, ranges and green houses or other similar structures used mainly for raising agricultural or horticultural commodities.
Form 943 is filed to report FICA taxes. The employer must also withhold federal income tax from the cash wages it pays its farm-workers if the cash wages are subject to social security and Medicare taxes. Although non-cash wages are subject to federal income tax, an employer may withhold federal income tax only when the employer and its employee agree to do so.
Paper Forms 943 are filed once a year with the tax period ending on December 31st and the return due on January 31st.

Figure 3.13.2-15

Form 940 - Employer's Annual Federal Unemployment (FUTA) Tax Return

Figure 3.13.2-16

Form 944 - Employer’s Annual Federal Tax Return . Form 944 is filed annually to report and pay employment taxes. Taxpayers who apply for an EIN via phone, mail, internet, or fax are assigned a Form 944 FRC based on a "yes" response to Form SS-4, Item 14. Effective 1-1-10, participation in the Form 944 project became voluntary. However, the same "opt out" period applies.

Figure 3.13.2-17

Form 945 - Annual Return of Withheld Federal Income Tax

Figure 3.13.2-18

Entities that are incorporated under state law are considered corporations for Federal Tax purposes. A corporation must file one of the Forms 1120, unless it is an exempt organization. See Figure 3.13.2-19. Exempt organizations that are incorporated file one of the Forms 990 series returns.

Foreign companies (including companies from Guam, Puerto Rico, Virgin Islands, and American Samoa) that incorporate within the United States will file Form 1120. If the foreign company is not incorporated in the United States, but does business in the United States (for example a branch office) it will file Form 1120-F.

Use the beginning of the tax year (located at the top of Form 1120) as the Business Operational Date (BOD). If the date entered in the "Date Incorporated" box is during the year covered by the return, use that date as the BOD.

Form 1120 (a domestic entity only) received from a Limited Liability Company (LLC) Limited Company (LC) must have a previously accepted Form 8832 (TC 076) on file. If the company has LP or LLP or LC after their business name, you are responsible for determining if the company is an LLC. You can research the entity module for a TC 076. Most Limited Liability Partnerships (LLPs) file Form 1065 for federal tax purposes, however there will be limited partnerships companies (LP) that will opt to file as a corporation for federal tax purposes. If you are undecided about the taxpayer being an LLC, contact the taxpayer.

Figure 3.13.2-19

If Form 1128 is attached to Form 1120, see IRM 3.13.2.20 for Form 1128 processing procedures.

The different types of Forms 1120 are as follows:

Corporation tax years can end any month of the year. A fiscal year ends January through November; a calendar year end is a December tax year end. A Subchapter S corporation, a personal service corporation and a life insurance company, must use the tax year of their owner (usually December 31) unless certain requirements are met. Once the fiscal year month (FYM) is determined (return filed), the taxpayer can only change their FYM by filing Form 1128.

All corporate returns are posted to the BMF except Form 1120–IC–DISC which are Non Master File.

Form 1120

Form 1120-C

Form 1120-F

Form 1120-SF

Form 1120-FSC

Form 1120-H

Form 1120-IC-DISC

Form 1120-L

Form 1120-ND

Form 1120-PC

Form 1120-POL Filed exclusively at Ogden Submission Processing Center (OSPC)

Form 1120-RIC

Form 1120-REIT

Form 1120S

ERS Error Code 321 was created specifically for electronically filed consolidated tax returns with subsidiary EIN and Name Control mismatch. A Consolidated Return Resolution report will be submitted to Entity with a listing of each subsidiary EIN and name (along with the parent corporation's EIN and name) and whether or not the TC 590 Closing Code 14 was input. Entity will update the subsidiary's name and/or EIN as needed.

Thorough research of both the parent and subsidiary accounts is necessary.

Electronic filed returns will be routed to Entity by Rejects with a 10-day suspense period/turnaround time.

If rejected MeF return is for a name and/or address change for the parent, access EUP to verify.

This form is the income tax return for estates and trusts.

The types of returns are

Form 1041-A is processed as an EO return; see IRM 3.13.12 .

Form 1041-QFT is processed at the Cincinnati Campus (CSPC) only. See IRM 3.13.2.7.8.

The return is filed annually and is due on the 15th day of the 4th month following the close of the tax year. See Figure 3.13.2-20.

Figure 3.13.2-20

The type of trusts that file Form 1041 are:

Generally, a trust must adopt a calendar year (FYM 12) and the return is due on the 15th day of the 4th month following the close of the tax year. The following trusts are exempt from this requirement:

If the taxpayer does not mark a box in Item A of Form 1041, and you can derive the exact type of entity by the name line, mark the appropriate box in Item A.

Use the beginning of the tax year (located at the top of Form 1041) as the Business Operational Date (BOD). If the date entered in the Date Entity Created box is during the year covered by the return, use that date as the BOD.

The chart below contains associated terms and types of trusts:

If Form 1041 is being filed for an individual bankruptcy estate and an EIN must be assigned, the EIN will be assigned in the name of the debtor. The trustee's name will be entered on the Sort Name Line.

When Form 1041 is filed for Corporations, Partnerships, or LLCs that are in bankruptcy, do not assign a new EIN unless the words "Liquidating Trust" are present. If these words are not present, send 177C requesting correct return for entity type and route return to originator.

If a Form 1040 is received that is overlaid with a Form 1041, do not detach form 1040. The final Form 1040 should be filed for the same year a taxpayer becomes deceased. Quite often, executors of estates will file Forms 1040 for tax periods beyond the year the date of death is in. These Forms 1040 must be converted to Forms 1041.

A decedent's estate is fairly straightforward. The executor/administer/etc. will be placed on the Sort Name line.

If processing Form 1041 that bears an EIN with "Section 645" annotated in the name line and Forms 1041 for two tax periods are posted to the EIN, assign a new EIN with NIC "B" , RIC "05" , and applicable tax period. Input TC 591-20 on the Section 645 EIN for the tax period of the Form 1041 being processed.

If Form 1041 is received indicating "No Liability" , see IRM 3.13.2.9.14.

The trustee of a trust that has elected to be taxed as a qualified funeral trust (QFT) files Form 1041-QFT to report the income, deductions, gains, losses, etc., and income tax liability of the QFT.

Form 1041-QFT will be processed at the Cincinnati Campus only.

Use the beginning of the tax year (located at the top of Form 1041-QFT) as the Business Operational Date (BOD).

Follow these procedures if forms are received at centers other than CSC. Instructions apply to non-remittance

Follow these procedures to avoid balance due notices and incorrect filing requirements on QFTs with remittance. RCO/Extraction will call Entity when these returns are identified and the proper research must be completed before Deposit Activity process the payment. Forms 1041–QFTs must be processed on a same day basis. Research to determine the filing requirement.

If FRC "9" is present, continue processing as received (QFT entity has already been established).

If FRC other than "9" is present (most likely FRC "1" ), determine the entry present on Line 4 (Part 1) of Form 1041–QFT (number of QFTs included on this return).

This return is filed to report the income, deductions, gains, losses, etc., from the operation of a partnership. See Figure 3.13.2-21.

The return is filed by all domestic partnerships, foreign partnerships, and Limited Liability Companies that are engaged in a trade or business or have income from sources in the United States.

The return is filed by religious and apostolic organizations that are exempt from income tax under IRC Section 501(d). These taxpayers are reorganized on the BMF with a Subsection Code 40. A Form 1065 filed by these organizations is treated the same as any Form 1065, except name changes and address changes affecting the name lines must be processed under instructions in this IRM.

The Tax Reform Act of 1986 requires all partnerships to use the tax year of their owner, usually December 31. If the partnership/LLC has received permission to use a fiscal tax year or a fiscal tax year is the actual year end of the owner, a TC 054 or TC 055 will be posted on the Entity module. If the taxpayer has not received permission to use a fiscal year, the phrase "allow to UPC 307" will be entered in the audit trail. The invalid tax year will be addressed when the return becomes unpostable.

Regulation 1.761 allows a partnership to file their initial Form 1065 with a list of the partners/members names and addresses. Attached must be a statement that the entity qualifies under Reg. 1.761. The Computer Condition Code (CCC) F will be edited onto the return.

IRC Section 708 allows a partnership that has experienced a 50% or more change in partners to retain their EIN when the "business" of the partnership continues.

The return is filed annually and the return is due:

Use the beginning of the tax year (located at the top of Form 1065) as the Business Operational Date (BOD). If the date entered in the "Date Business Started" box is during the year covered by the return, use that date as the BOD.

When Form 1065 is received from Code and Edit or ERS, research to determine the number of partners/members. If the return indicates the number of Schedules K-1 is "1" and the Schedule K-1 attached to the return has 100% interest in the partnership. Correspond with the taxpayer as this is an invalid return. If the taxpayer fails to reply or states in their response that they are no longer a partnership, input a TC 591 CC 20 to close the filing requirement. Route it back to the area that routed it to Entity.

Termination of a partnership under IRC Section 708(b)(1)(B) 1997-24. This section states that a partnership shall be considered terminated if within a 12 month period there is a sale or exchange of 50% or more of the total interest and if the purchaser and remaining partners immediately contribute the properties to a new partnership, they can retain the old partnership EIN. If they apply for a new EIN, then they will use the new EIN. If they do not quote IRC Section 708(b)(1)(B) 1997-24, assign a new EIN. If they quote IRC § 708(b)(1)(B) 1997-24, do not assign a new EIN.

Form 720 is filed to report liability for certain excise taxes. See Figure 3.13.2–22.

If the return is for a one time filers, mark the return final and suppress the notice.

If the taxable period is a calendar quarter, Form 720 is due by the last day of the first calendar month following the quarter for which it is made.

Form 720 is filed and processed at the Cincinnati Submission Processing Center.

Figure 3.13.2-22

Form 11–C , Occupational Tax and Registration Return Wagering

Figure 3.13.2-23

Form 730, Monthly Tax on Wagering

Figure 3.13.2-24

Form 2290 is filed to report the tax due on highway motor vehicles with a taxable gross weight of 55,000 pounds or more driven on public highways during the taxable period. See Figure 3.13.2–25.

The taxable period begins each July 1 and ends the following June 30. For vehicles first put into service in July of the taxable period, Form 2290 is due by August 31. For vehicles first put into service after July of the taxable period, Form 2290 for that period is due by the last day of the month following the month of first use. The BOD is the first day of the month entered on line 1 of the return.

Form 2290 is filed by the person in whose name a taxable vehicle is registered or required to be registered at the time of its first use on public highways.

Vehicles put into service and actually operated by the Federal Government, a state or local government, or an Indian tribal government if the vehicle's use involves the exercise of an essential tribal government function, are exempt from tax.

The processing of Form 2290 without payment due or using EFTPS is centralized at the Cincinnati Submission Processing Center. .

Figure 3.13.2-25

Verify the SSN entered on the Form 706/709 using CC INOLE'S'.

If the name does not match, research for the correct SSN.

Input the SSN followed by a "V" to determine if a valid BMF SSN account has been established.

If you are processing Form 706:

See Figure 3.13.2–26.

Figure 3.13.2-26

If you are processing a Form 709:

If a name or address change is required for Form 706/709, the MFT for the appropriate form must be input in order for the transaction to complete.

In situations when a Form 706 and Form 709 need to be processed for the same account, use the transaction format of the Form 706.

Forms 706 and 709 are filed by both American citizens and non U. S. citizens that are residents of the U. S.

The processing procedures for foreign taxpayers are the same as domestic taxpayers. See IRM 3.13.2.7.15 (1) through IRM 3.13.2.7.21.

Research should always be performed to ensure the correct SSN is being used. If unable to locate a valid SSN or the taxpayer does not have an SSN, an Internal Revenue Service Number (IRSN) must be assigned from the TEMP SSN software. Once assigned, the IRSN will be established on the invalid portion of the "V" tape, which is the "W" tape.

Estate tax was repealed in 2010, therefore, 2009 will be the last valid tax period for Forms 706.

This return was filed by the executor of an estate of a decedent who was a citizen or resident of the United States to figure the estate tax imposed by Chapter 11 of the IRC (which is levied on the entire taxable estate, not just on the share received by a particular beneficiary) and the generation-skipping transfer tax imposed by Chapter 13 of the IRC.

The Form 706 was filed with the decedents social security number and the entity was treated like a BMF SSN.

The return was filed within 9 months after the date of the decedents death. A Form 4768 was filed to request extensions.

For Tax Year 2010, Form 8939 will be filed with Form 1040 to report Estate income.

This return is filed by taxpayers who are "skip persons" who receive a taxable distribution from a trust.

The Form 706GS(D) must be filed with the SSN, if the distributee is an individual, and the trust's EIN if the distributee is a trust.

The return is filed on a calendar year basis by April 15th of the year following the calendar year when the distributions were made.

Form 7004 is filed to request extensions.

This return is filed by the trustee of any trust which has a taxable termination.

The Form 706GS(T) is filed with the trust's EIN.

The return is filed by the trustee of the trust by April 15th of the year following the calendar year in which the termination occurs.

Form 7004 is filed to request extensions.

This return is filed by the executor of an estate of a decedent who was not a citizen or resident of the United States to figure the estate tax imposed by Chapter 11 of the IRC on the value of the decedents gross estate located in the United States under the situs rules of the IRC and the generation-skipping transfer tax imposed by Chapter 13 of the IRC.

The Form 706–NA is filed with the decedents U.S. social security number (if any).

The return is filed 9 months after the date of the decedents death. A Form 4768 is filed to request extensions.

This return is filed by the qualified heir of a decedent to report a taxable disposition or cessation of qualified use of property valued under Section 2032A of the IRC on the decedents estate tax return.

The form is filed with the qualified heir's social security number.

The return is filed within 6 months after the taxable disposition or cessation of qualified use. A Form 7004 is filed to request an extension.

The return is filed by the trustee or designated filer of a QDT to figure and report estate tax due on certain distributions and taxable events. The return is also filed to report that the spouse has become a U.S. citizen and therefore, the QDT is no longer subject to the additional estate tax.

The Form 706–QDT is filed with the EIN of the trustee/designated filer, or, if the trustee/designated filer is an individual, with his/her SSN.

The form 706–QDT is generally filed on April 15th of the year following any calendar year in which a taxable event occurred during the spouse's lifetime, or a distribution was made to the spouse on account of hardship, or the spouse becomes a U. S. citizen. The return must also be filed within nine months of the death of the spouse, and within nine months after the trust ceases to qualify as a QDT. Extensions may be requested by writing to the Cincinnati Submission Processing Center.

This return is filed by taxpayers who are subject to the Federal Gift Tax.

The return is filed by individuals using their social security number and the entity is treated like a BMF SSN. This return is never filed as a joint return.

The return is filed on a calendar year basis by April 15th of the year following the calendar year in which the gift was made. An extension to file can be obtained by letter or Form 7004. An extension of time to file the donor's income tax return also extends the time to file the gift tax return.

This form is filed to request a five or six month extension to file for Forms 706GS(D), 706-GS(T), 1041, 1041-N, 1041-QFT, 1042, 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-ND (§ 4951), 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120S, 1120-SF, 3520-A, 8612, 8613, 8725, 8804, 8831, 8876, 8924, and 8928.

Returns that can receive a five month extension are:

All remaining forms will receive a six month extension of time to file.

The form must be filed by the normal due date of the type of return the taxpayer is requesting to file.

Never allow a Form 7004 for MFT 02 (a corporate return) to post for a Limited Liability Company (LLC) when there is not a TC 076 on the Entity module. If Form 1120 FRC is present on the account, and there is not a TC 076, input TC 016 to zero out the Form 1120 FRC and add a Form 1065 FRC. This will cause Form 7004 to go Unpostable Code (UPC) 329.

If Form 7004 contains "INC" in the name line, is coded for MFT 02, and Master File shows "LLC" , ensure a 1065 FRC is on Master File. This will cause Form 7004 to go UPC 329.

If it is necessary to correspond with the taxpayer on a Form 7004, send the letter to the address on Master File and inform the taxpayer of any address discrepancy. The address on Master File should never be updated from an extension.

The MFT for this extension is determined by the type of return for which it is filed. See Figure 3.13.2-27.

Figure 3.13.2-27

Form 1042 is filed by the domestic filer and will already have an EIN. This taxpayer is probably filing other BMF returns and therefore should already have an EIN.

Form 1042-S is the recipient's account and will be a foreign resident or a non-resident alien. The taxpayer may have an EIN, SSN or an ITIN. See IRM 3.13.2.9.6 (5).

Whenever Entity Control receives a Form 1042 which does not show an EIN (including a Form 1042 return identifying the Filer by Social Security Number), it will research to see if a number has already been assigned. If none is found, Entity will assign an EIN and notify the filer in accordance with established procedure.

Form 1042 filers may no longer be identified by a social security number. All returns forwarded by Document Perfection, which identify the filer by SSN will be treated as new filers, and an EIN will be assigned as in (1) above. Circle out the SSN, and enter the EIN above it.

Qualified Intermediaries (Foreign Corporations)— Any Form SS-4 received indicating "Qualified Intermediary" or Form 1042 Filer on Line 8a or 9 with the other box checked, establish a 1042 filing requirement. DO NOT establish a 1120-F filing requirement.

If the filing requirement is not present, use the information in the table below to establish the filing requirement for Form 1042. Use CC BNCHG to make the change.

This return is filed to report the income, deductions, and gains and losses from the operation of a Real Estate Mortgage Investment Conduit (REMIC). In addition, the form is filed by the REMIC to report and pay tax on net income from prohibited transactions. This return is filed under a separate EIN than the owner's primary EIN.

When researching for an EIN, a new EIN must be assigned if the account found has a Form 1041, 1065, 1120, etc., filing requirement code. A partnership, corporation, trust, etc., cannot file a REMIC return with their partnership, corporation, etc., EIN. A new EIN must be assigned.

Any entity that elects to be treated as a REMIC for its first tax year and meets the requirements of IRC § 860D(a) must file Form 1066.

If a REMIC EIN is located and it does not contain the acronym "REMIC" , add the acronym "REMIC" to the end of the primary name line.

For Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return, name control the first four characters of the REMIC name.

This return is generally filed by April 15th. However, if a "final" Form 1066 is being filed, the form is due by the 15th day of the 4th month following the date the REMIC ceased to exist. All taxpayers filing this return must have a calendar year tax year. See Figure 3.13.2–28.

Figure 3.13.2-28

Form 3520 will be forwarded to Entity for research of a valid TIN.

If the "Individual" box is checked in Item B, Entity will research for an SSN. Use CC INOLE'T' to determine if SSN has already been established on the BMF. If the SSN is on the 'V' tape, it is considered valid. An SSN* on the 'W' tape is considered invalid.

If an SSN cannot be found, assign an IRSN with CC TMSSN. then establish the IRSN on the 'W' tape of the BMF. CC INOLE'S' will provide all of the information from the SSN needed to establish the SSN on the BMF.

Access CC ENMOD with the SSN followed by a 'V' (or 'W'). Overlay ENMOD with ENREQ to receive BNCHG. Complete the following fields of CC BNCHG to establish the SSN on the BMF:

If the box for Partnership, Corporation, Trust or Executor is marked in Item B, the taxpayer will use an EIN. If unable to locate a valid EIN, use CC ESIGN to assign an EIN. Use prefix "98" with appropriate NIC, Return ID 68, with the tax period on the return

An extension of time to file Form 3520 is not needed. An extension for the taxpayer's annual return covers Form 3520.

Form 3520-A will be forwarded to Entity for research of an EIN.

If the correct EIN is present on the form, Entity will update the account with a 3520-A FRC.

If an EIN cannot be found, use CC ESIGN to assign an EIN. Use the appropriate NIC, Return ID 42, with the tax period of the return.

Form 7004 is used to request an extension of time to file for the taxpayer's annual return. Form 3520-A "rides" with the annual return.

This return is filed by a railroad employer. See Figure 3.13.2–29.

The return is processed only in the Cincinnati Submission Processing Center.

This return is filed annually and is due by February 28th.

All employers filing this return are on a calendar year end.

There is no Form 940 filing requirement for these filers.

See IRM 3.13.30 for more information on Form CT–1 filers.

Figure 3.13.2-29

This return is filed by partnerships or Subchapter S corporations that filed and received approval of Form 8716, Election To Have a Tax Year Other Than a Required Tax Year, and their election is still in effect for the tax year in question.

The return must be filed by May 15th of the year following any tax year in which the election is effective. Personal Service Corporations that have made a Section 444 election will not file Form 8752.
For example, S election is effective 7-1-12, FYM 09: Form 8752 is due May 15, 2013.

Taxpayers can submit correspondence requesting an extension of time to file Form 8752. These requests must go to the Director or District Director for approval. Existing corporations are liable to file Form 8752 the first year of their Section 444 election if their deferral income is under $500,000. The taxpayer is not required to make a payment, but they must file a zero Form 8752.

When a taxpayer is liable to file a Form 8752, the initial return must be filed for the first tax year the Form 8716 is effective.

Forms 8875 must be signed by an officer of the taxable Real Estate Investment Trust (REIT) subsidiary and by an officer of the electing REIT. If either signature is missing, use Form 6800 to return Form 8875 to the taxable REIT subsidiary requesting the missing signature(s). if either are missing.

If Form 8875, Part I or Part II are incomplete, research IDRS for the missing information. If IDRS does not reveal the needed information, return the incomplete Form 8875 to the taxable REIT subsidiary. Below is suggested language for the letter to the taxpayer (Form 6800 may be used for returning Form 8875):

If a Form 8875 is received with an attachment showing a list of taxable REITs, correspond with the taxpayer for additional information as follows:

On the EIN of the taxable REIT subsidiary, Input a fact of filing (TC 971) on CC ENMOD with CC FRM77 using Action Code 360 with the following components:

If words such as Protective Election, Automatic Election, Amended, etc. are present, research CC ENMOD for a TC 971 AC 360. If posted, do not process Form 8875; file per local procedures. If a TC 971 AC 360 is not posted, continue processing Form 8875.

Taxpayer inquiries regarding Form 8875 will be routed to Accounts Management.

If it appears that information/correspondence related to Form 8875 was detached from Form 8875 and routed to Entity, research CC ENMOD with the taxable REIT subsidiary's EIN for TC 971 AC 360. If not present, input per (4) above.

If "Revocation" is indicated on Form 8875, input TC 972 AC 360. Enter "T/P revoked Form 8875" in the Remarks field.

Substitute for Return (SFR) cases (Forms 940 and 941) - State Audit leads processed in the Collection Function require the establishment of an EIN if not present.

Schedule H (Form 1040 or Form 1041) Schedule H replaced Form 942. This schedule is filed to report household employee Social Security, Medicare and FUTA tax payments. This schedule may be routed to Entity attached to Form 1040, Form 1041 or may be a loose schedule from Document Perfection or AM/Adjustments. When schedule is received in Entity, the following actions will be taken:

Form 1040-NR U. S. Nonresident Alien Income Tax Return, which has other than an individual’s name will be forwarded to Entity from Code & Edit (or Accounting) for assignment of EIN’s with the prefix of 98.

Form 1120-IC-DISC Interest Charge Domestic International Sales Corporation Return, without EINs may be forwarded to Entity from Code and Edit. Perform all preliminary research to insure the taxpayer does not have an EIN.

Form 1725, Routing Slip, is utilized by many customers, specifically Compliance Revenue Agents and Officers, to notify Entity that a FRC change is needed on an EIN that has been examined. These requests will be honored if legible.

Form 2363 Master File Entity Change. This document is used to request an Entity change by IRS personnel that do not have access to IDRS. Entity TEs will ensure the Form 2363 is complete, specifically the "Prepared By" box, then evaluate the request and update the Master File if the request is valid.

Form 4442, Inquiry Referral

Form 4876-A, Election to be Treated as an Interest Charge DISC will be forwarded to Entity from Code and Edit for processing.

Process the Form 4876-A by removing the Form 1120 Filing Requirement. Input a TC 016 into CC BNCHG and 00 out the Form 1120 Filing Requirement to keep the taxpayer's account from being delinquent. After processing the 4876-A, send it back to Code and Edit.

Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business—These forms will be sent directly to the Detroit Computing Center. No action is to be taken in Entity.

Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs), and
Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs).

Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships. Do not process Form 8865: route to Accounts Management-Correspondence.

Form 8873, Extraterritorial Income Exclusion. Do not process Form 8873 as a stand alone form. Form 8873 will be attached to a partnership, corporation or some other primary return. If Form 8873 is submitted as a stand alone form, return the form back to the taxpayer, so it can be associated and filed with a primary return.

Form 8875, Taxable REIT Subsidiary Election is forwarded to Code and Edit, if an EIN is present. If Form 8875 is received without an EIN, assign EIN and forward to Code and Edit for processing.

Form 9956, Request for Temporary IRSN (Internal Revenue Service Number). This form is routed to Entity by other areas of the service when an IRSN is needed. See IRM 3.13.5.

Form 8941, Credit for Small Employer Health Insurance Premiums. This form is new for processing year 2011. These documents may be received in Entity for EIN research and/or Name (control) verification. Perform necessary research, perfect document, and enter audit trail in lower left corner of document.