BMF returns and payments are processed with Employer Identification Numbers (EIN's). EIN's 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 .

The service no longer requires specific District Office codes to be used as the prefix for EIN's 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.

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

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

If the assigned EIN has FRC's that are liable for federal tax payments, the taxpayer is pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). If the taxpayer prefers making Federal Tax Deposits (FTD's) they will need to contact the service to un-enroll from EFTPS and request FTD coupons.

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, IRA's, 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 CC's that are used to update Master File.

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

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 CC's 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 to the address on the return. However, 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). release the return. If the return is a final or 'F' coded, suppress the issuance of FTD's in CC ESIGN. 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 Forms 941, 943, 944, and 940. Determine the date as follows:

Enter the new EIN on the return or document and underline the name control.
See below for the NIC's 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 EIN's

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 TE's 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 3.13.2.9.17.

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

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 becomes 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.

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 (LLP's) 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 1120SF

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 Action 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.

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 will be processed at the Cincinnati Campus (CSPC) only.

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:

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.

On Form 1041, where the taxpayer does not indicate on the name line if the entity is an estate or trust, check the applicable boxes on the return and enter the type of entity indicated in the boxes on the name line.

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.

Use the beginning of the tax year (located at the top of Form 1041) as the BO date.

Figure 3.13.2-20

The chart below contains associated terms and types of trusts:

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.

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 QFT's 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 QFT's 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 054/055 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:

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 Section 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 Processing Site.

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 BO date 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 for payment happens 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 working Form 706:

See Figure 3.13.2–26.

Figure 3.13.2-26

If you are working 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 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.

This return is 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 is filed with the decedents social security number and the entity is treated like a BMF SSN.

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

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.

Returns that can request a five month extension are:

All remaining forms will request 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 historically files.

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 filing requirement 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. This will cause Form 7004 to go Unpostable Code (UPC) 329.

If 'LLC' is in the name line and a TC 076 is not present, ensure a 1065 FRC is on Master File. This will cause Form 7004 to go UPC 329.

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

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 1042S 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.

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 1120F 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.

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

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.

If the REMIC name is the same as the corporation, partnership, etc. add the word "REMIC" at the end of the primary name line.

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. Entity will research for an EIN if a box is checked for a Corporation or Partnership or Trust or Executor.

If the taxpayer is using an SSN instead of an EIN, establish the BMF SSN with a 3520 filing requirement. Establish the account using one of the following File Source Codes:

If an EIN cannot be found, use CC ESIGN to assign an EIN. Use the appropriate NIC, Return ID 68, with the tax period on the return.

If an SSN cannot be found, assign an IRSN through the TEMP SSN system.

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

If an EIN is present, Entity will update the account with 3520A filing requirement.

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.

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 sub-chapter S corporations that filed 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.

The return must be filed by May 15th of the year following any tax year in which the election is effective. Personal Service Corporations will not file Form 8752.

he taxpayer can send correspondence to request 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 the first year 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 form must be filed for the first tax year that 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 REIT's, 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:

Disregard words such as 'Protective Election,' Automatic Election,' 'Amended,' 'Revocation,' etc. and process Form 8875 as explained above.

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.

Substitute for Return (SFR) cases (Forms 940 and 941)-State Audit leads worked 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-NRU. 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 EIN's 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 TE's 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 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.

Return is filed to report a foreign corporation's income, deductions, credits and tax to the United States.

This return must be filed by any foreign corporation that

An agent in the U.S. must file the return if the foreign corporation has no office or place of business in the U.S.

For foreign corporations with no office or place of business in the U.S., this return is due no later than the 15th day of the 6th month after the end of the tax year.

For foreign corporations with an office or place of business in the U.S., this return is due no later than the 15th day of the 3rd month after the end of the tax year.

Foreign corporations with an office or place of business in the U.S. must make FTD payments.

This return is filed to report the income, deductions, credits, and tax of a foreign sales corporation (FSC).

This return is filed by corporations that have elected (by filing Form 8279) to be taxed as a FSC or small FSC. Form 8279 is no longer valid. If Form 8279 is filed, stamp on the Form 8279 "DENIED " and return to taxpayer and explain to the taxpayer that this form is no longer a valid form.

Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation, for which no EIN is located will be researched and processed as follows:

If a taxpayer terminate their existing FSC election, input TC 065 - Notification of Revocation received.

If an existing FSC is terminated, input TC 061 - Revocation of a FSC or Small FSC election.

A PFIC can elect to defer their tax on undistributed earnings and capital gains.

Assign an EIN to a PFIC that has made an election to be a Electing Fund (QEF). This will be stated in the taxpayer's letter.

Establish the account with MFI "O" as no return will be filed.

Use N/A with RI 00 when establishing this type of account.

Remittances may be received when an electing foreign corporation requests to be treated as a domestic corporation for the purpose of FIRPTA as prescribed by IRC Section 1.897–3(c) of the regs.

These remittances may be routed to Entity for the assignment of an EIN.

EIN's will be assigned to these entities on the BMF, MFI "O" .

Use NID when assigning the EIN to this type of entity.

Section 953(c)(3)(C) elections by foreign corporations may be routed to entity for assignment of an EIN.

All information needed to establish the entity will be on the first page of the election.

Establish the account with either a Form 1120–PC or 1120L filing requirement. This will be indicated on the election.

Use NIA when assigning the EIN to this type of entity.

This return is filed to report the total liability under Section 1446 for the partnership tax year.

This return is also a transmittal form for Form 8805.

Refer to Form 8805 for processing procedures.

This form is filed to show the amount of effectively connected taxable income and tax payments allocated to the foreign partner for the partnership's tax year.

A separate Form 8805 must be filed for each foreign partner. Process as follows:

This form is filed to make payment to the Internal Revenue Service of withholding tax under IRC Section 1446.

Establish on the BMF with MFI "O" .

Follow the procedures below, when the correspondence reveals that the taxpayer should file a return and the correspondence is received 30 days or more prior to the due date of that return:

If the taxpayer states 'CCR PLEASE EXPEDITE' or 'GOVERNMENT CONTRACTOR' on their correspondence or envelope, this work must be given expeditious treatment

An EIN is only assigned from correspondence when the required return due date is within 30 days or the correspondence accompanies a payment.

Follow the procedures below if correspondence is received from a representative of a pension trust (or multiple pension trusts) requesting assignment of an EIN in order to comply with the withholding requirement of the Tax Equity and Fiscal Responsibility Act (TEFRA):

Process as follows.